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Laporan Tahunan dan Keberlanjutan
Annual and Sustainability Report
Sustainable Growth through
Digitalization and Strong Governance
PT Bank Victoria International Tbk
PT Bank Victoria International Tbk berizin dan diawasi oleh Otoritas Jasa Keuangan
dan Bank Indonesia serta merupakan peserta penjaminan Lembaga Penjamin Simpanan.
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Sanggahan dan Batasan Tanggung Jawab Disclaimer and Scope of Responsibilities Laporan Tahunan 2025 PT Bank Victoria The 2025 Annual Report of PT Bank Victoria International Tbk (yang selanjutnya disebut International Tbk (hereinafter referred to as Bank Victoria atau Bank) ini disusun untuk Bank Victoria or Bank) was prepared to meet memenuhi ketentuan pelaporan hasil kinerja the requirements of reporting the Bank’s Bank pada periode 1 Januari 2025 sampai performance results for the period of 1 January dengan 31 Desember 2025 kepada regulator 2025 to 31 December 2025 to the regulator dan pemangku kepentingan. Laporan Tahunan and stakeholders. This Annual Report was ini antara lain disusun berdasarkan Peraturan compiled based on Financial Services Authority Otoritas Jasa Keuangan No. 29/POJK.04/2016 Regulation No. 29/POJK.04/2016 on Annual tentang Laporan Tahunan Emiten atau Reports of Issuers or Public Companies with Perusahaan Publik dengan muatan konten contents in accordance with Financial Services sesuai Surat Edaran Otoritas Jasa Keuangan Authority Circular No. 16/SEOJK.04/2021 on No. 16/SEOJK.04/2021 tentang Bentuk dan Isi the Form and Content of Annual Reports of Laporan Tahunan Emiten atau Perusahaan Publik. Issuers or Public Companies. Laporan Tahunan ini memuat pernyataan terkait This Annual Report contains statements related tujuan, kebijakan, rencana, strategi, serta hasil to objectives, policies, plans, strategies, and operasi dan keuangan yang disusun berdasarkan results of operations and finance compiled data faktual yang dapat dipertanggungjawabkan based on factual data that is justifiable. kebenarannya. Selain itu, Laporan Tahunan In addition, this Annual Report also presents ini juga menyajikan informasi terkait proyeksi information related to the Bank work kerja Bank di tahun selanjutnya yang disusun projections for the following year compiled berdasarkan pernyataan-pernyataan prospektif based on prospective statements and various dan berbagai asumsi mengenai kondisi assumptions regarding the Bank’s future mendatang Bank, serta lingkungan bisnis conditions, as well as the related business yang terkait, sehingga dapat mengakibatkan environment, which may result in actual perkembangan aktual secara material developments that are materially different berbeda dari yang dilaporkan. Oleh karena itu, from those reported. Therefore, the Bank Bank mengimbau agar pemangku kepentingan urges stakeholders to use the information with dapat menggunakan informasi tersebut secara discretion in their decision-making. bijak dalam pengambilan keputusan.
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Kesinambungan Tema
Theme Continuity
2025
Laporan Tahunan dan Keberlanjutan
Annual and Sustainability Report
Sustainable Growth through
Digitalization and Strong Governance
Bank Victoria meyakini bahwa pertumbuhan yang sehat Bank Victoria believes that a healthy growth needs to be
perlu dibangun melalui perubahan yang relevan dengan built through changes relevant to industry developments,
perkembangan industri, sekaligus dijaga dengan fondasi underpinned by a strong management foundation. Throughout
pengelolaan yang kuat. Sepanjang tahun 2025, Bank tidak 2025, the Bank focused not only on business growth but also
hanya berfokus pada pertumbuhan bisnis, tetapi juga pada cara on ways to achieve that growth, namely through strengthening
pertumbuhan itu dicapai, yakni melalui penguatan digitalisasi, digitalization, innovating services, and improving efficiency
inovasi layanan, dan peningkatan efisiensi agar tetap adaptif to remain adaptive to customer needs and the increasingly
terhadap kebutuhan nasabah dan dinamika perbankan yang competitive dynamics of banking. In this context, digitalization
semakin kompetitif. Dalam konteks ini, digitalisasi bukan is not merely positioned as technology modernization, but
diposisikan sekadar sebagai modernisasi teknologi, melainkan rather as a means to strengthen service quality, expand
sebagai sarana untuk memperkuat kualitas layanan, memperluas access, and encourage more resilient and sustainable business
akses, dan mendorong kinerja usaha yang lebih tangguh dan performance.
berkelanjutan.
Lebih dari itu, pertumbuhan yang ingin diwujudkan Bank Furthermore, the growth the Bank seeks to achieve is not
bukanlah pertumbuhan yang berdiri sendiri, melainkan a stand-alone growth, but instead growth carried out with
pertumbuhan yang dijalankan dengan disiplin tata kelola, the increasingly strong governance discipline, prudence, and
kehati-hatian, dan tanggung jawab yang semakin kuat. Hal ini responsibility. This is reflected in the Bank’s commitment to
tercermin dari komitmen Bank dalam menjaga keseimbangan maintaining the balance of economic, social, and environmental
antara kinerja ekonomi, sosial, dan lingkungan, sebagaimana performances, as outlined in the sustainability strategy and
dituangkan dalam strategi keberlanjutan dan Rencana Aksi Sustainable Finance Action Plan, including the strengthening of
Keuangan Berkelanjutan, termasuk penguatan struktur organizational structure, integration of social and environmental
organisasi, integrasi aspek sosial dan lingkungan dalam aspects into risk management, and development in internal
manajemen risiko, serta pengembangan kapasitas internal capacity to support sustainable finance.
untuk mendukung keuangan berkelanjutan.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 1
Page 4
CONTINUOUS TRANSFORMATION WITH
STRONG GOVERNANCE AND EXCELLENCE SERVICES
FOR SUSTAINABLE GROWTH
Bank Victoria berkomitmen untuk terus Bank Victoria is committed to
bertransformasi secara berkelanjutan continuing to transform in a sustainable
guna menghadirkan layanan perbankan manner to provide excellent, adaptive,
yang unggul, adaptif, dan relevan and relevant banking services to
dengan kebutuhan zaman. Transformasi the needs of the times. The
dilakukan secara bertahap namun transformation is conducted gradually
terarah melalui penguatan digitalisasi, but in a targeted manner through
inovasi produk dan layanan, serta strengthening digitalization, innovating
peningkatan efisiensi operasional. products and services, and increasing
Seluruh langkah ini dijalankan dengan operational efficiency. All of these
tetap menjaga prinsip kehati-hatian, steps are carried out while maintaining
kepatuhan terhadap regulasi, dan prudential principles, compliance with
pengelolaan risiko yang menyeluruh. regulations, and comprehensive risk
management.
2024
Lebih lanjut, pertumbuhan yang ingin Furthermore, the growth pursued
dicapai Bank bukan hanya bersifat by the Bank is not only short-term,
jangka pendek, melainkan mengarah but also leads to long-term
pada keberlanjutan jangka panjang. sustainability. This is realized through
Hal ini diwujudkan melalui penguatan strengthening corporate governance
tata kelola perusahaan dan layanan and customer-focused services, which
yang berfokus pada nasabah, yang are the foundation for creating added
menjadi fondasi untuk menciptakan value for all stakeholders. In line with
nilai tambah bagi seluruh pemangku the Sustainable Finance Action Plan
kepentingan. Sejalan dengan Rencana (RAKB), Bank Victoria also constantly
Aksi Keuangan Berkelanjutan (RAKB), increases positive contributions in
Bank Victoria juga terus meningkatkan economic, social, and environmental
kontribusi positif dalam aspek aspects as part of its responsibility
ekonomi, sosial, dan lingkungan in establishing a more inclusive and
sebagai bagian dari tanggung jawab sustainable future.
dalam membangun masa depan yang
lebih inklusif dan berkelanjutan.
MOVING FORWARD TO ACCELERATED GROWTH AND
STRONGER GOVERNANCE
PT Bank Victoria International Tbk PT Bank Victoria International Tbk
menyambut baik setiap potensi welcomes any potential for economic
pertumbuhan ekonomi dan stabilitas growth and financial system stability
sistem keuangan dengan optimis, with optimism, but remains realistic
namun tetap realistis dan reliabel. Hal and reliable. This can be seen from
ini terlihat dari strategi dan kebijakan the strategies and policies adopted by
yang ditempuh Bank yang menekankan the Bank, which emphasize accelerating
pada akselerasi pertumbuhan bisnis prudent and sustainable business
yang prudent dan berkelanjutan melalui growth through digital-based products
inovasi produk dan layanan berbasis and services innovation, accompanied
digital yang disertai dengan penguatan by strengthening the implementation
implementasi tata kelola perusahaan of good and sustainable corporate
yang baik dan berkelanjutan, termasuk governance, including comprehensive
manajemen risiko yang komprehensif. risk management. By implementing
Melalui penerapan strategi secara
ketat namun adaptif, serta bertahap
strict-but-adaptive, gradual-but-directed
strategies, the Bank will be able to 2023
namun terarah, Bank akan mampu achieve sound and sustainable growth.
meraih pertumbuhan yang sehat dan
berkelanjutan.
PT Bank Victoria International Tbk
2 Laporan Tahunan dan Keberlanjutan 2025
Page 5
Keunggulan Kompetitif
Competitive Advantages
Memiliki Jaringan Kantor
Operasional yang Berfokus pada
Penetrasi Pasar
Having Operational Office Network
that Focuses on Market Penetration
Memiliki Tingkat Kecukupan Modal yang Kuat
Having Strong Capital Adequacy
Menerapkan Good
Personal Customer
Memiliki Potensi Sinergi dan Saling Relationship Approach
Menguntungkan dengan Seluruh Grup Usaha (Relationship Banking)
Potential Synergy and Mutual Benefits with Implementing the
All Business Groups Good Personal Customer
Relationship Approach
(Relationship Banking)
Manajemen yang
Kuat, Berpengalaman
dan Berdedikasi
dengan Visi dan Misi
Baru, serta Memiliki
Komitmen Tinggi pada
Peningkatan Penerapan
GCG
IDR 100.000.000.000 Strong, Experienced, and
Dedicated Management
with New Vision and
Mission, as well as High
Commitment on Improving
GCG implementation
Inovasi Produk dan Layanan
Product and Service Innovations
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 3
Page 6
Komitmen dan Strategi Keberlanjutan [POJK A.1]
Sustainability Commitment and Strategy
Bank Victoria meyakini bahwa pertumbuhan bisnis yang Bank Victoria believes that a healthy business growth is
sehat tidak dapat dipisahkan dari prinsip keberlanjutan. inseparable from the principle of sustainability. Amidst
Di tengah persaingan industri perbankan yang semakin the increasingly dynamic competition in banking industry,
dinamis, keberhasilan jangka panjang hanya dapat dicapai long-term success can only be achieved when the Bank
apabila Bank mampu menjaga keseimbangan antara maintains a balance between economic, social, and
kinerja ekonomi, sosial, dan lingkungan. Oleh karena itu, environmental performance. Therefore, every strategic
setiap langkah strategis yang diambil senantiasa diarahkan step taken is always directed not only at creating financial
untuk tidak hanya menciptakan nilai finansial, tetapi juga value, but also at making a positive contribution to society
memberikan kontribusi positif bagi masyarakat dan menjaga and preserving the environment. This approach serves as
kelestarian lingkungan. Pendekatan ini menjadi dasar bagi the basis for the Bank in establishing a strong and
Bank dalam membangun fondasi usaha yang tangguh dan sustainable business foundation.
berkelanjutan.
Untuk memastikan prinsip-prinsip keberlanjutan To ensure that sustainability principles are integrated
terintegrasi dalam setiap aktivitas usaha, Bank Victoria into every business activity, Bank Victoria has prepared
telah menyusun dan menerbitkan Rencana Aksi and published the Sustainable Finance Action Plan
Keuangan Berkelanjutan (RAKB). RAKB ini dirancang (RAKB). This RAKB is designed in accordance with
berdasarkan ketentuan Peraturan Otoritas Jasa Keuangan the provisions of Financial Services Authority Regulation
No. 51/POJK.03/2017 tentang Penerapan Keuangan No. 51/POJK.03/2017 on Implementation of Sustainable
Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Finance for Financial Services Institutions, Issuers,
Perusahaan Publik. RAKB Bank Victoria secara umum berisi and Public Companies. Bank Victoria’s RAKB generally
strategi utama dalam mendukung penerapan keuangan consists of key strategies to support sustainable finance
berkelanjutan di Indonesia. Strategi tersebut mencakup implementation in Indonesia. These strategies include
penguatan struktur organisasi berbasis kinerja, penyesuaian strengthening performance-based organizational
HC sesuai kebutuhan strategis, integrasi aspek sosial dan structure, aligning HC according to strategic needs,
lingkungan dalam manajemen risiko, serta peningkatan integrating social and environmental aspects into risk
portofolio pembiayaan untuk kegiatan usaha berwawasan management, and increasing financing portfolio for
lingkungan. Dengan demikian, RAKB menjadi sebuah environmentally-friendly business activities. As such, RAKB
pedoman dalam penerapan keuangan berkelanjutan di Bank becomes a guideline for implementing sustainable finance
PT Bank Victoria International Tbk
4 Laporan Tahunan dan Keberlanjutan 2025
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Victoria agar berjalan secara terarah dan terukur, sesuai at Bank Victoria so that it runs in a directed and measurable
dengan target yang telah direncanakan. Bank Victoria telah manner, according to the planned targets. Bank Victoria has
menyusun RAKB tahun 2025-2029 yang telah disampaikan prepared the 2025-2029 RAKB which has been submitted
kepada Otoritas Jasa Keuangan berdasarkan Surat to the Financial Services Authority based on Letter
No. 068/DIR-EKS/11/25 tanggal 28 November 2025. No. 068/DIR-EKS/11/25 dated 28 November 2025.
Prioritas Penerapan Keuangan Priority of Sustainable Finance
Berkelanjutan Implementation
RAKB yang telah disusun mencerminkan komitmen Bank The RAKB that has been prepared reflects the Bank’s
dalam mengintegrasikan prinsip-prinsip keberlanjutan commitment to integrating sustainability principles into
ke dalam strategi bisnis yang memuat sejumlah prioritas its business strategy, which contains a number of key
utama yang menjadi landasan dalam pelaksanaan keuangan priorities serving as the basis for implementing sustainable
berkelanjutan, sebagaimana diuraikan berikut: finance, as described below:
1. Pengembangan Kapasitas Internal Bank 1. Bank’s Internal Capacity Development
Untuk meningkatkan kualitas penerapan prinsip To improve the implementation quality of
keuangan berkelanjutan yang dilakukan, maka kami the sustainable finance principles, we strive to increase
senantiasa berupaya untuk meningkatkan pemahaman personnel’s understanding through various competency
seluruh karyawan melalui berbagai kegiatan development activities organized by both internal and
pengembangan kompetensi yang diselenggarakan, external parties of the Bank. Gradually, all employees
baik oleh pihak internal maupun eksternal Bank. have attended competence development programs and
Secara bertahap, seluruh karyawan telah mendapatkan understood sustainable finance issues in accordance
pengembangan kompetensi dan memahami perihal with the Bank’s business complexity in 2025.
keuangan berkelanjutan yang sesuai dengan
kompleksitas usaha Bank pada tahun 2025.
Selain kegiatan pengembangan kompetensi terkait In addition to competence development activities
keuangan berkelanjutan di internal Bank, kami juga related to sustainable finance within the Bank, we have
melakukan penyesuaian tugas dan tanggung jawab also adjusted employees’ duties and responsibilities
karyawan yang telah dilaksanakan secara keseluruhan which have been fully carried out since 2021.
sejak tahun 2021.
2. Penyesuaian Peraturan Internal Bank 2. Adjustment to the Bank’s Internal Regulations
Bank akan melakukan penyesuaian peraturan internal The Bank will adjust internal regulations including
mencakup kebijakan serta prosedur terkait praktik policies and procedures related to environmentally-
operasional perbankan yang ramah lingkungan dan friendly banking operational practices, in line with
sesuai dengan prinsip keuangan berkelanjutan. Adapun the sustainable finance principles. The implementation
pelaksanaannya akan dilakukan dengan tahapan sebagai will be executed in the following stages:
berikut:
Pemetaan dan Tinjauan
2025
Mapping and Review
Mengintegrasikan Aspek Lingkungan Hidup dan Sosial dalam Kebijakan Tata Kelola Perusahaan
2026
Integrating Environmental and Social Aspects in the Corporate Governance Policy
3. Pengembangan Bisnis yang Mendukung Keuangan 3. Business Development that Supports Sustainable
Berkelanjutan Finance
Dalam rangka mendukung penerapan keuangan To support the implementation of sustainable finance,
berkelanjutan, Bank berkomitmen untuk mendanai the Bank is committed to funding environmentally
proyek bisnis yang ramah lingkungan sebanyak 11% dari friendly business projects by 11% of the credit provided
kredit yang diberikan untuk sektor industri pengolahan. to the processing industry sector.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 5
Page 8
4. Kegiatan Pendukung Keuangan Berkelanjutan 4. Sustainable Finance Support Activities
Bank melakukan berbagai kegiatan pendukung dalam The Bank carries out various supporting activities in
upaya penerapan keuangan berkelanjutan, seperti implementing sustainable finance, such as efficiency
efisiensi kegiatan operasional sehari-hari serta of daily operational activities and CSR activities aligned
kegiatan CSR yang sejalan dengan prinsip keuangan with Bank Victoria’s sustainable finance principles.
berkelanjutan Bank Victoria.
RAKB Bank Victoria Tahun 2025-2029 Bank Victoria’s RAKB 2025-2029
Bank Victoria telah merumuskan rencana aksi keberlanjutan Bank Victoria has formulated sustainability action plans
yang akan dilaksanakan secara bertahap berdasarkan to be implemented gradually based on strategic priorities
prioritas strategis dalam penerapan keuangan berkelanjutan. in sustainable finance implementation. The program’s
Periode pelaksanaan program ini mencakup tahun 2025 implementation period covers 2025 to 2029, with a series
hingga 2029, dengan serangkaian inisiatif yang dirancang of initiatives designed to support the achievement of
untuk mendukung pencapaian tujuan keberlanjutan Bank, the Bank’s sustainability goals, as outlined below:
sebagaimana dijabarkan berikut:
Program Pertama: Pengembangan First Program: Bank’s Internal
Kapasitas Internal Bank Capacity Development
Pencapaian target RAKB perlu didukung oleh pemahaman RAKB target achievement needs to be supported by
setiap pihak, baik karyawan maupun debitur terkait prinsip- each party’s understanding, employees and debtors,
prinsip keuangan berkelanjutan yang diterapkan Bank. regarding the sustainable finance principles applied by
Selanjutnya, dilakukan penyesuaian tugas bagi karyawan the Bank. Furthermore, adjustments were made to duties
yang bertanggung jawab terhadap penerapan keuangan of employees responsible for implementing sustainable
berkelanjutan di lingkungan kerja Bank Victoria. finance within Bank Victoria.
Target Penanggung
Uraian Kegiatan
Indikator Keberhasilan Jawab Target SDGs
Description of Indicator of Success SDGs Target
2025 2026 2027 2028 2029 Person in
Activities
Charge
Training of Trainers Menjadi bagian dari Training Perihal Keuangan Berkelanjutan.
Program. Becoming part of the Sustainable Finance Training.
Pelatihan terkait • Pengurangan penggunaan 100% 100% 100% 100% 100% Human
penerapan prinsip botol minum plastik; Capital
keuangan berkelanjutan • Penghematan energi; dan Management
untuk pihak internal. • Pelaksanaan pelatihan & General
keuangan berkelanjutan. Affair
Training related to the • Reduction in the usage of
application of sustainable plastic drinking bottles;
finance principles for • Energy savings; and
internal parties. • The organization of training
in sustainable finance.
Pelatihan untuk pihak Pembinaan bagi debitur atau 100% 100% 100% 100% 100% Human
eksternal yang bekerja calon debitur terkait keuangan Capital
sama dengan Divisi Bisnis. berkelanjutan. Management
Training for external Development activities for & Divisi Bisnis /
parties cooperating with debtors or potential debtors Business
the Business Division. related to sustainable finance. Division
Penyesuaian uraian Penyusunan KPI serta uraian 100% 100% 100% 100% 100% Human -
tugas terkait keuangan tugas dan tanggung jawab yang Capital
berkelanjutan. jelas. Management
Adjustments to the Preparing KPI and clear
description of duties description of duties and
related to sustainable responsibilities.
finance.
Tantangan [POJK. E.5] Program ini melibatkan berbagai pihak sehingga sulit untuk mengatur waktu pelatihan dari setiap Divisi.
Challenges This program involves various parties, making it difficult to arrange training times for each Division.
PT Bank Victoria International Tbk
6 Laporan Tahunan dan Keberlanjutan 2025
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Target Penanggung
Uraian Kegiatan
Indikator Keberhasilan Jawab Target SDGs
Description of Indicator of Success SDGs Target
2025 2026 2027 2028 2029 Person in
Activities
Charge
Strategi/Rencana ke Mengadakan pelatihan dalam beberapa batch sehingga memungkinkan para pemangku kepentingan dapat mengikuti
Depan [POJK. A.1] kegiatan pelatihan.
Future Strategies/Plans Hold training in several batches to enable stakeholders to participate in training activities.
Program Kedua: Penyesuaian Peraturan Second Program: Adjustment to the Bank’s
Internal Bank Internal Regulations
Peraturan internal Bank yang sesuai dengan prinsip-prinsip Bank’s internal regulations that comply with sustainable
keuangan berkelanjutan merupakan hal yang penting finance principles are important in achieving the goal of
dalam mencapai tujuan penerapan keuangan berkelanjutan implementing sustainable finance at Bank Victoria.
di Bank Victoria.
Target Penanggung
Uraian Kegiatan
Indikator Keberhasilan Jawab Target SDGs
Description of Indicator of Success SDGs Target
2025 2026 2027 2028 2029 Person in
Activities
Charge
Penyesuaian kebijakan Penyesuaian kebijakan dan/atau 100% 100% 100% 100% 100% Compliance, -
dan/atau SOP yang terkait SOP yang terkait dengan System
keuangan berkelanjutan. keuangan berkelanjutan dengan Procedure
rencana kerja 5 tahunan Bank. & Customer
Adjustments to policies Adjustments to policies and/or Protection
and/or SOP related to SOP concerning sustainable dan Unit
sustainable finance. finance to the Bank’s 5-year Terkait / and
work plan. Related Unit
Tantangan [POJK. E.5] Keterbatasan waktu yang tersedia untuk menyesuaikan peraturan internal dengan prinsip-prinsip keuangan berkelanjutan.
Challenges Limited time available to adjust the internal regulations to sustainable finance principles.
Strategi/Rencana ke Menetapkan timeline program serta melibatkan para pemangku kepentingan dalam proses penentuan dan penyesuaian
Depan [POJK. A.1] peraturan internal.
Future Strategies/Plans Determining the program timeline and involving stakeholders in the process of determining and adjusting internal regulations.
Program Ketiga: Pengembangan Bisnis yang Third Program: Business Development that
Mendukung Keuangan Berkelanjutan Supports Sustainable Finance
Bank berkomitmen untuk mendorong pertumbuhan The Bank is committed to encouraging economic growth
ekonomi melalui pembiayaan usaha yang tergolong through financing business classified as a sustainable
kegiatan usaha berkelanjutan. business activity.
Penanggung
Uraian Kegiatan Target
Indikator Keberhasilan Jawab Target SDGs
Description of Indicator of Success SDGs Target
Person in
Activities 2025 2026 2027 2028 2029 Charge
Pembiayaan pada industri Dilakukan Perubahan Uraian Kegiatan.
manufaktur.
Financing for Changes to the Activity Description.
manufacturing industry.
Pembiayaan terhadap Pembiayaan kepada debitur + 50 + 50 + 75 + 75 + 75 • SME &
Usaha yang mendukung yang memenuhi kriteria Miliar Miliar Miliar Miliar Miliar Consumer
keuangan berkelanjutan. kegiatan usaha berkelanjutan Billion Billion Billion Billion Billion Banking
sesuai dengan SDGs. • Commercial
Financing for Businesses Financing to debtors who meet Banking
that support sustainable the criteria for sustainable
finance. business activities in
accordance with the SDGs.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 7
Page 10
Penanggung
Uraian Kegiatan Target
Indikator Keberhasilan Jawab Target SDGs
Description of Indicator of Success SDGs Target
Person in
Activities 2025 2026 2027 2028 2029 Charge
Tantangan [POJK. E.5] Terbatasnya waktu untuk melakukan pengembangan bisnis melalui penyediaan layanan perbankan kepada debitur yang
berwawasan lingkungan.
Challenges Limited time to carry out business development through the provision of banking services to the environmentally sound
debtors.
Strategi/Rencana ke Melakukan upaya pemetaan pembiayaan yang didukung kebijakan terkait keuangan berkelanjutan.
Depan [POJK. A.1]
Future Strategies/Plans Conduct financing mapping efforts supported by policies on sustainable finance.
Program Keempat: Kegiatan Pendukung Fourth Program: Sustainable Finance
Keuangan Berkelanjutan Support Activities
Bank melakukan berbagai kegiatan pendukung untuk The Bank carries out various supporting activities to
memaksimalkan manfaat dari penerapan prinsip-prinsip optimally manage the benefits of implementing sustainable
keuangan berkelanjutan yang dilakukan. finance principles.
Target Penanggung
Uraian Kegiatan
Indikator Keberhasilan Jawab Target SDGs
Description of Indicator of Success SDGs Target
2025 2026 2027 2028 2029 Person in
Activities
Charge
Program CSR. CSR berkelanjutan di bidang 100% 100% 100% 100% 100% Human
CSR Program. kesehatan, pendidikan, dan Capital
sosial kemasyarakatan. Management
Sustainable CSR in health, & Corporate
education, and social Secretary
community.
Kebijakan penghematan Penghematan kertas dengan 20% 22% 22% 22% 22% General Affair
kertas. penggunaan surat elektronik.
Policies for paper saving. Paper saving by using
electronic mails.
Tantangan [POJK. E.5] Terbatasnya aktivitas pelaksanaan program CSR akibat percepatan digitalisasi dan meningkatnya persaingan di sektor
keuangan, sehingga mempersulit pengukuran dampak kegiatan bagi masyarakat.
Challenges Limited CSR program implementation activities due to accelerated digitalization and increased competition in financial
sector, making it difficult to measure activities’ impact on society.
Strategi/Rencana ke Melakukan pengukuran melalui survei lapangan atau memanfaatkan data yang dikeluarkan instansi lain yang terkait.
Depan [POJK. A.1]
Future Strategies/Plans Measure by conducting field surveys or utilizing data issued by other relevant agencies.
PT Bank Victoria International Tbk
8 Laporan Tahunan dan Keberlanjutan 2025
Page 11
Penentuan Isi dan Topik Material
Laporan Keberlanjutan
Determining Contents and Material Topics of the Sustainability Report
Pelibatan Pemangku Kepentingan [POJK. E.4] Stakeholders Engagement [POJK. E.4]
Pemangku kepentingan memegang peran yang sangat Stakeholders play a crucial role in supporting Bank
krusial dalam mendukung keberlanjutan dan pertumbuhan Victoria’s long-term sustainability and growth. The Bank
jangka panjang bagi Bank Victoria. Bank percaya bahwa believes that active stakeholder engagement, both internal
keterlibatan aktif pemangku kepentingan, baik internal and external, is an essential foundation for creating shared
maupun eksternal merupakan fondasi penting dalam value and driving business sustainability. Therefore,
menciptakan nilai bersama dan mendorong keberlanjutan the Bank consistently builds open communication,
bisnis. Oleh karena itu, Bank secara konsisten membangun constructive relationships, and long-term collaboration
komunikasi yang terbuka, hubungan yang konstruktif, with all stakeholders. Based on the mapping conducted by
dan kolaborasi jangka panjang dengan seluruh pemangku the Bank, the following are stakeholders and engagement
kepentingan. Berdasarkan pemetaan yang dilakukan Bank, methods carried out during the reporting year:
berikut pemangku kepentingan dan metode pelibatan yang
dilakukan selama tahun pelaporan:
Kelompok
Respon terhadap Kebutuhan Frekuensi
Pemangku Kebutuhan Pemangku
Pemangku Kepentingan Metode Pelibatan Pelaksanaan
Kepentingan Kepentingan
Respond to Stakeholders Engagement Methods Implementation
Stakeholders Stakeholders Needs
Needs Frequency
Group
Nasabah • Kualitas produk dan jasa • Mengembangkan produk dan • Pelaksanaan customer gathering. Sepanjang tahun
perbankan. jasa Bank. • Pelaksanaan survei kepuasan atau sesuai
• Keamanan transaksi • Meningkatkan keandalan nasabah. kebutuhan.
perbankan mencakup dana teknologi informasi yang • Penyediaan sarana pengaduan
dan informasi nasabah. digunakan. bagi nasabah.
• Informasi yang jelas dan • Memastikan keamanan produk
transparan. dan jasa yang diberikan.
• Reward bagi nasabah. • Mengadakan program undian
berhadiah.
Customers • Quality of banking • Developing the Bank’s products • Organizing customer gathering All year round or as
products and services. and services. event. needed.
• Security of banking • Improving the reliability of • Conducting customer satisfaction
transactions including the information technology survey.
the customer’s funds and used. • Providing complaint channel for
information. • Ensuring the safety of customers.
• Clear and transparent the products and services
information. provided.
• Reward for customers. • Organizing a lucky draw program.
Karyawan • Pemenuhan hak • Memenuhi kontrak kerja dan • Penyelenggaraan gathering Sepanjang
ketenagakerjaan. perjanjian kerja bersama. karyawan dan Focus Group tahun atau
• Pemenuhan aspek • Memastikan kecukupan sarana Discussion (FGD). sesuai rencana
Kesehatan dan dan prasarana K3. • Penyediaan WBS untuk pelaksanaan
Keselamatan Kerja (K3). • Melaksanakan pengembangan melaporkan pelanggaran praktik program.
• Pengembangan kompetensi, penilaian kinerja, ketenagakerjaan di lingkungan
kompetensi dan karier. dan pengembangan karier. Bank.
• Kepuasan kerja. • Menyampaikan kebijakan terbaru • Pelaksanaan berbagai kegiatan
Bank kepada seluruh karyawan. pendidikan dan pelatihan, serta
• Menyelenggarakan program promosi atau mutasi.
beasiswa bagi anak karyawan. • Pelaksanaan survei kepuasan
karyawan.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 9
Page 12
Kelompok
Respon terhadap Kebutuhan Frekuensi
Pemangku Kebutuhan Pemangku
Pemangku Kepentingan Metode Pelibatan Pelaksanaan
Kepentingan Kepentingan
Respond to Stakeholders Engagement Methods Implementation
Stakeholders Stakeholders Needs
Needs Frequency
Group
Employee • Fulfillment of employees’ • Fulfilling work contracts and • Organizing employee gathering All year round
rights. collective labor agreements. and Focus Group Discussion or according
• Fulfillment of • Ensuring the adequacy of OHS (FGD). to the program
Occupational Health And facilities and infrastructures. • Provision of a WBS to report implementation
Safety (OHS) aspect. • Conducting competency violations of labor practice within plan.
• Competency and career development, performance the Bank.
development. assessment, and career • Implementation of various
• Job satisfaction. development. educational and training activities,
• Delivering the latest Bank as well as promotions or transfers.
policies to all employees. • Implementation of employee
• Providing scholarships for satisfaction survey.
employees’ children.
Pemerintah • Kepatuhan terhadap • Memastikan pemenuhan seluruh • Penyampaian Laporan Tahunan, Sesuai waktu yang
dan Regulator peraturan yang berlaku. peraturan yang berlaku bagi Bank. Laporan Keberlanjutan, Laporan ditentukan, sesuai
• Pemenuhan kewajiban • Meningkatkan kualitas GCG, dan laporan lainnya. kebutuhan, atau
perpajakan. pelaksanaan GCG. • Pembayaran dan pelaporan pajak setiap tahun.
• Membayar pajak dan Penerimaan dan PNBP.
Negara Bukan Pajak (PNBP).
Government • Compliance with the • Ensuring compliance with all • Submission of Annual Report, According to the
and Regulator applicable regulations. regulations applicable to the Bank. Sustainability Report, GCG time set, needs, or
• Fulfillment of taxation • Improving the quality of GCG Report, and other reports. annually.
obligations. implementation. • Payment and reporting of taxes
• Paying taxes and Non-Tax State and PNBP.
Revenue (PNBP).
Pemegang • Kinerja keuangan dan • Menyusun RBB dan RAKB. • Pelaksanaan RUPS. Sesuai waktu yang
Saham dan non-keuangan. • Menjaga kinerja Bank tetap • Penyampaian Laporan Tahunan ditentukan, sesuai
Investor • Keberlanjutan usaha. optimal dan sesuai target, dan Laporan Keberlanjutan. kebutuhan, atau
• Informasi yang jelas dengan memperhatikan aspek • Akses informasi dalam situs web setiap tahun.
dan terkini terkait arah ekonomi, sosial, dan lingkungan. Bank.
strategis Bank. • Menyampaikan informasi
mutakhir secara transparan.
Shareholders • Financial and non- • Preparing the RBB and RAKB. • Convention of the GMS. According to the
and Investors financial performance. • Maintaining the Bank’s • Submission of Annual Report and time set, needs, or
• Business sustainability. performance to keep optimal Sustainability Report. annually.
• Clear and updated and on target, by considering • Access to information on the
information related to the economic, social, and Bank’s website.
the Bank’s strategic environmental aspects.
direction. • Delivering the latest information
transparently.
Mitra Usaha • Pemenuhan kontrak kerja. • Melakukan kerja sama yang adil • Perumusan kontrak kerja sama. Sepanjang tahun
• Kepuasan kerja sama. dan transparan sesuai dengan • Pelaksanaan pertemuan berkala. atau sesuai
peraturan dan kontrak kerja yang kebutuhan.
berlaku.
• Membangun hubungan kerja yang
harmonis dengan mitra usaha.
Business • Fulfillment of work • Conducting fair and transparent • Formulation of cooperation All year round or as
Partners contracts. cooperation in accordance with contract. needed.
• Cooperation satisfaction. the applicable regulations and • Organizing regular meetings.
work contracts.
• Building harmonious working
relationship with business
partners.
Masyarakat • Informasi aktivitas dan • Melibatkan masyarakat dalam • Pelaksanaan berbagai program Sesuai rencana
perkembangan usaha program kemitraan dan aksi pengembangan masyarakat dan pelaksanaan atau
Bank. sosial Bank. kemitraan. sesuai kebutuhan.
• Peningkatan • Memberikan kesempatan kerja. • Penyediaan sarana pengaduan
kesejahteraan masyarakat. • Menyampaikan informasi bagi masyarakat.
mutakhir dalam media sosial Bank. • Penyediaan akses informasi dalam
media sosial Bank.
Community • Information on the Bank’s • Engaging the community in • Conducting various community According to
business activities and partnership program and and partnership development the implementation
development. the Bank’s social acts. programs. plan or as
• Improvement of public • Providing job opportunities. • Providing complaint channel for necessary.
welfare. • Delivering latest information on communities.
the Bank’s social media. • Providing access to information
on the Bank’s social media.
PT Bank Victoria International Tbk
10 Laporan Tahunan dan Keberlanjutan 2025
Page 13
Kelompok
Respon terhadap Kebutuhan Frekuensi
Pemangku Kebutuhan Pemangku
Pemangku Kepentingan Metode Pelibatan Pelaksanaan
Kepentingan Kepentingan
Respond to Stakeholders Engagement Methods Implementation
Stakeholders Stakeholders Needs
Needs Frequency
Group
Media • Kinerja keuangan dan Menyediakan informasi secara • Pelaksanaan paparan publik dan Sesuai kebutuhan.
non-keuangan Bank. transparan dan relevan melalui media gathering.
• Informasi terkait media sosial Bank. • Pemutakhiran informasi pada
perkembangan Bank. media sosial Bank.
• The Bank’s financial Providing transparent and relevant • Conducting public expose and As necessary.
and non-financial information through the Bank’s organizing media gathering.
performance. social media. • Updating information on the
• Information related to Bank’s social media.
the Bank’s development.
Penentuan Topik Material Determining the Material Topic
Bank Victoria menetapkan topik material melalui proses Bank Victoria identifies material topics through
yang sistematis dengan melibatkan identifikasi pemangku a systematic process that involves identifying stakeholders
kepentingan serta pemahaman terhadap kebutuhan dan and understanding their needs and expectations. This
ekspektasi mereka. Proses ini bertujuan untuk memastikan process aims to ensure that strategic and material issues
bahwa isu-isu yang bersifat strategis dan material bagi for the Bank’s sustainability receive primary attention and
keberlanjutan Bank mendapat perhatian utama dan are integrated into its sustainability policies and strategies.
terintegrasi dalam kebijakan serta strategi keberlanjutan.
Pada tahun 2025, Bank Victoria menetapkan sejumlah topik As of 2025, Bank Victoria identified a number of material
material yang menjadi fokus utama Bank dalam mendukung topics as the Bank’s primary focus in supporting business
keberlanjutan usaha, sebagaimana diuraikan berikut: sustainability, as outlined below:
Potensi Risiko untuk Bank
Peluang untuk Bank jika Isu Dikelola
Isu Material Bank jika Isu Tidak Dikelola
Opportunities for the Bank
Material Issues for the Bank Potential Risks for the Bank
if Issues Managed
if Issues Not Managed
Aspek Tata Kelola
Governance Aspects
Etika bisnis • Meningkatkan kepercayaan nasabah, • Menurunnya kepercayaan publik dan
Bank senantiasa menerapkan prinsip serta standar investor, dan regulator. pemangku kepentingan.
perilaku yang menjadi pedoman dalam melaksanakan • Memperkuat reputasi dan kredibilitas bank. • Risiko reputasi akibat persepsi lemahnya
kegiatan usaha secara jujur, transparan, adil, dan • Mendukung penerapan GCG dan integritas dan transparansi.
bertanggung jawab. Hal ini mencakup upaya kepatuhan regulasi secara berkelanjutan. • Peningkatan risiko hukum, sanksi regulator,
pencegahan konflik kepentingan, korupsi dan fraud, • Memperkuat pengendalian internal dan dan denda.
perlindungan nasabah, kepatuhan terhadap peraturan, pencegahan fraud. • Meningkatnya potensi fraud dan konflik
serta penegakan kode etik di seluruh organisasi. kepentingan.
Business Ethics • Enhancing customer, investor, and • Decreasing public and stakeholder trust.
The Bank consistently applies principles and regulatory trust. • Reputational risk due to perceptions of
standards of conduct that serve as guidelines • Strengthening the Bank’s reputation and weak integrity and transparency.
for conducting business activities in an honest, credibility. • Increasing legal risk, regulatory sanctions,
transparent, fair, and responsible manner. This • Supporting GCG implementation and and fines.
includes efforts to prevent conflicts of interest, ongoing regulatory compliance. • Increasing potential for fraud and conflicts
corruption and fraud, customer protection, • Strengthening internal controls and fraud of interest.
regulatory compliance, and enforcement of the prevention.
code of conduct throughout the organization.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 11
Page 14
Potensi Risiko untuk Bank
Peluang untuk Bank jika Isu Dikelola
Isu Material Bank jika Isu Tidak Dikelola
Opportunities for the Bank
Material Issues for the Bank Potential Risks for the Bank
if Issues Managed
if Issues Not Managed
Manajemen Risiko Sistemik • Meningkatkan kepercayaan regulator, • Menurunnya kepercayaan pemangku
Manajemen risiko penting bagi Bank untuk menjaga investor, dan masyarakat terhadap kepentingan terhadap ketahanan bank.
ketahanan usaha dan stabilitas sistem keuangan. ketahanan bank. • Peningkatan risiko likuiditas, kredit, dan
Melalui pengelolaan risiko yang terintegrasi dan • Memperkuat reputasi bank sebagai institusi pasar yang tidak terkelola secara memadai.
prudent, Bank dapat mengantisipasi dampak yang prudent dan resilien. • Risiko sanksi atau pengawasan ketat dari
gejolak ekonomi, memitigasi risiko likuiditas, kredit, • Mendukung pengambilan keputusan regulator akibat lemahnya transparansi.
dan pasar, serta menjaga kepercayaan pemangku strategis berbasis manajemen risiko yang • Kerentanan bank terhadap krisis sistemik
kepentingan dan kepatuhan terhadap ketentuan kuat. dan gejolak ekonomi.
regulator. • Meningkatkan kesiapan bank dalam • Dampak negatif terhadap reputasi dan
menghadapi krisis dan gejolak ekonomi. keberlanjutan usaha bank.
• Memperkuat penerapan GCG dan
manajemen risiko terintegrasi.
Systemic Risk Management • Enhancing regulatory, investor, and public • Decreasing stakeholder confidence in
Risk management is crucial for the Bank to maintain confidence in the Bank’s resilience. the Bank’s resilience.
its business resilience and financial system stability. • Strengthening the Bank’s reputation as • Increasing liquidity, credit, and market risks
Through integrated and prudent risk management, a prudent and resilient institution. inadequately managed.
the Bank can anticipate the impact of economic • Supporting strategic decision-making • Risk of sanctions or stricter regulatory
turmoil, mitigate liquidity, credit, and market risks, based on robust risk management. oversight due to weak transparency.
and maintain stakeholder trust and compliance • Enhancing the Bank’s readiness in facing • Bank vulnerability to systemic crises and
with regulatory requirements. crises and economic turmoil. economic turmoil.
• Strengthening GCG implementation and • Negative impact on the Bank’s reputation
integrated risk management. and business sustainability.
Aspek Sosial
Social Aspects
Inklusi Keuangan dan Akses Layanan UMKM • Memperluas pangsa pasar dan jumlah • Risiko reputasi karena dianggap tidak
Bank memiliki peran strategis dalam menyediakan nasabah, khususnya segmen UMKM. peduli terhadap masyarakat dan UMKM.
layanan keuangan yang mudah diakses oleh UMKM • Meningkatkan reputasi bank sebagai • Kehilangan peluang bisnis di segmen pasar
dan masyarakat yang sebelumnya tidak terlayani. lembaga yang mendukung pertumbuhan yang berkembang pesat.
ekonomi inklusif. • Potensi tekanan dari regulator
• Mendukung pencapaian SDG atau pemangku kepentingan untuk
terkait pengentasan kemiskinan dan meningkatkan akses keuangan.
pemberdayaan ekonomi.
• Membuka peluang untuk program
pembiayaan inovatif dan produk digital
keuangan.
Financial Inclusion and Access to MSME Services • Expanding market share and customer • Reputational risk due to perceived
The Bank has a strategic role in providing easily base, particularly in MSME segment. indifference to the community and MSMEs.
accessible financial services to MSMEs and • Enhancing the Bank’s reputation as • Missing out business opportunities in
previously underserved communities. an institution that supports inclusive the rapidly growing market segment.
economic growth. • Potential pressure from regulators or
• Supporting the achievement of SDGs stakeholders to increase financial access.
related to poverty alleviation and economic
empowerment.
• Opening opportunities for innovative
financing programs and digital financial
products.
Perlindungan Data Nasabah dan Keamanan Siber • Meningkatkan kepercayaan nasabah dan • Risiko reputasi serius jika terjadi kebocoran
Bank menyimpan data sensitif nasabah dalam investor karena menunjukkan komitmen atau serangan siber.
jumlah besar, termasuk informasi pribadi, transaksi terhadap keamanan informasi. • Potensi kerugian finansial dari tuntutan
keuangan, dan data kartu kredit. Risiko kebocoran • Memperkuat reputasi bank sebagai hukum, denda, atau kompensasi kepada
data, serangan siber, atau pencurian identitas lembaga yang aman dan terpercaya. nasabah.
sangat tinggi jika sistem keamanan tidak memadai. • Mengurangi risiko litigasi atau denda • Kehilangan kepercayaan nasabah, yang
regulator akibat kebocoran data. dapat menurunkan volume transaksi dan
loyalitas.
Customer Data Protection and Cybersecurity • Increasing customer and investor • Serious reputational risks in the event of
The Bank stores large amounts of sensitive confidence by demonstrating a breach or cyberattack.
customer data, including personal information, a commitment to information security. • Potential financial losses from lawsuits,
financial transactions, and credit card data. The risk • Strengthening the Bank’s reputation as fines, or compensation to customers.
of data breaches, cyberattacks, or identity theft is a safe and trustworthy institution. • Loss of customer trust, which can reduce
very high if security systems are inadequate. • Reducing the risk of litigation or regulatory transaction volume and loyalty.
fines due to data breaches.
PT Bank Victoria International Tbk
12 Laporan Tahunan dan Keberlanjutan 2025
Page 15
Potensi Risiko untuk Bank
Peluang untuk Bank jika Isu Dikelola
Isu Material Bank jika Isu Tidak Dikelola
Opportunities for the Bank
Material Issues for the Bank Potential Risks for the Bank
if Issues Managed
if Issues Not Managed
Aspek Lingkungan
Environmental Aspects
Emisi Karbon dan Efisiensi Energi di Operasional • Meningkatkan reputasi bank sebagai • Risiko reputasi jika dianggap tidak ramah
Bank lembaga yang peduli lingkungan dan lingkungan atau tertinggal dalam praktik
Bank memiliki peluang untuk mengurangi jejak berkelanjutan. keberlanjutan.
karbon melalui efisiensi energi dan praktik ramah • Potensi penghematan biaya operasional • Potensi biaya operasional lebih tinggi jika
lingkungan dalam menjalankan operasionalnya. melalui efisiensi energi. efisiensi energi tidak diterapkan.
• Mendukung target nasional dan • Risiko regulasi atau kebijakan pemerintah
internasional terkait pengurangan emisi terkait emisi karbon.
karbon. • Tekanan dari pemangku kepentingan
dan masyarakat terkait keberlanjutan
lingkungan.
Carbon Emissions and Energy Efficiency in Bank • Enhancing the Bank’s reputation as an • Reputational risk if perceived as
Operations environmentally conscious and sustainable environmentally unfriendly or falling behind
The Bank has the opportunity to reduce carbon institution. in sustainability practices.
footprint through energy efficiency and • Potential operational cost savings through • Potential higher operational costs if energy
environmentally friendly practices in implementing energy efficiency. efficiency not implemented.
its operations. • Supporting national and international • Risk of government regulations or policies
targets related to carbon emission related to carbon emissions.
reduction. • Pressure from stakeholders and public
regarding environmental sustainability.
Pembiayaan Proyek Berwawasan Lingkungan • Menarik investor dan nasabah yang peduli • Kehilangan peluang bisnis di sektor hijau
Bank menyalurkan kredit atau investasi ke proyek lingkungan. yang berkembang pesat.
atau bisnis yang menerapkan praktik ramah • Membuka akses ke instrumen pembiayaan • Risiko reputasi jika bank dianggap tidak
lingkungan. Hal ini penting untuk mendukung hijau, seperti green bonds atau sustainable mendukung keberlanjutan lingkungan.
transisi energi dan pembangunan berkelanjutan. finance. • Potensi tekanan dari regulator atau
• Mendukung pencapaian target nasional pemangku kepentingan terkait dukungan
dan global terkait pengurangan emisi terhadap proyek ramah lingkungan.
karbon. • Bank tertinggal dibanding pesaing yang
• Memperluas portofolio kredit yang sejalan lebih agresif dalam pembiayaan hijau.
dengan tren ekonomi hijau.
Environmentally Friendly Project Financing • Attracting investors and customers who • Missing out business opportunities in
The Bank channels credit or investment to projects care about the environment. the rapidly growing green sector.
or businesses that implement environmentally • Opening access to green financing • Reputational risk if the Bank is perceived not
friendly practices. This is important to support instruments, such as green bonds or supporting environmental sustainability.
energy transition and sustainable development. sustainable finance. • Potential pressure from regulators or
• Supporting the achievement of national stakeholders regarding support for
and global targets related to carbon environmentally friendly projects.
emission reduction. • The Bank falls behind more aggressive
• Expanding credit portfolio in line with competitors in green financing.
green economy trends.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 13
Page 16
Daftar Isi
Table of Contents
ii Sanggahan dan Batasan Tanggung Jawab / Disclaimer and Scope of Responsibilities
1 Kesinambungan Tema / Theme Continuity
3 Keunggulan Kompetitif / Competitive Advantages
4 Komitmen dan Strategi Keberlanjutan / Sustainability Commitment and Strategy
9 Penentuan Isi dan Topik Material Laporan Keberlanjutan / Determining Contents and Material Topics of the Sustainability Report
14 Daftar Isi / Table of Contents
16 Kilas Kinerja
Performance Highlights
18 Kinerja Tahun 2025 / 2025 Performance 23 Ikhtisar Saham / Share Highlights 28 Peristiwa Penting / Significant Events
19 Ikhtisar Kinerja Keberlanjutan / 27 Ikhtisar Obligasi / Bonds Highlights 34 Penghargaan dan Sertifikasi /
Sustainability Performance Highlights Awards and Certifications
38 Laporan Manajemen
Management Report
40 Laporan Dewan Komisaris / Report of the Board of Commissioners Tanggung Jawab Laporan Tahunan dan Keberlanjutan /
58
Annual and Sustainability Report Responsibility
48 Laporan Direksi / Report of the Board of Directors
60 Profil Perusahaan
Company Profile
62 Identitas Perusahaan / Company Identity 79 Profil Dewan Komisaris / 95 Komposisi Pemegang Saham berdasarkan
Board of Commissioners Profile Status Kepemilikan / Shareholders Composition
62 Perubahan Organisasi yang Bersifat Signifikan /
by Ownership Status
Significant Changes in Organization 82 Profil Direksi / Board of Directors Profile
96 Struktur Pemegang Saham Utama dan
63 Skala Usaha / Business Scale 87 Pejabat Eksekutif / Executive Officer Pengendali / Main and Controlling
64 Riwayat Singkat / Brief History Shareholders Structure
92 Profil Kepala Kantor Cabang Utama /
66 Visi dan Misi Perusahaan / Profile of Main Branch Office Head 96 Informasi Entitas Anak, Perusahaan Asosiasi,
Company’s Vision and Mission Perusahaan Ventura Bersama, dan Special
92 Komposisi Pemegang Saham /
Purpose Vehicle / Information on Subsidiaries,
67 Nilai Budaya Perusahaan / Shareholders Composition
Associated Entities, Joint Venture Companies,
Corporate Cultural Values 93 Komposisi Pemegang Saham yang Memiliki and Special Purpose Vehicles
68 Kegiatan Usaha / Line of Business 5% atau Lebih Saham / Composition of
97 Kronologi Pencatatan Saham /
Shareholders with 5% or More Shares
70 Produk dan Jasa / Products and Services Chronology of Share Listing
94 Kepemilikan Saham Langsung dan Tidak
72 Wilayah Operasional / Operational Areas 99 Kronologi Pencatatan Efek Lainnya /
Langsung atas Saham Bank Victoria oleh
Chronology of Other Securities Listing
Anggota Dewan Komisaris dan Direksi /
74 Alamat Kantor Pusat, Kantor Cabang Utama,
Direct and Indirect Share Ownership of Bank 102 Struktur Grup / Group Structure
Kantor Cabang Pembantu, dan Kantor Fungsional
Victoria’s Shares by Members of Board of
Bank Victoria / Address of Head Office, Main 102 Informasi Penggunaan Jasa Akuntan Publik
Commissioners and Board of Directors
Branch Offices, Sub-Branch Offices, and dan Kantor Akuntan Publik / Information on
Functional Offices of Bank Victoria 94 Komposisi Pemegang Saham Masyarakat the Use of Public Accountant Services and
dengan Kepemilikan Saham Masing-Masing Public Accounting Firms
76 Struktur Organisasi / Organization Structure
Kurang dari 5% / Composition of Public
78 Daftar Keanggotaan dalam Asosiasi / Shareholders with Share Ownership of Less 103 Lembaga dan Profesi Penunjang
List of Association Membership than 5% Each Pasar Modal / Capital Market Supporting
Institutions and Professionals
104 Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
106 Tinjauan Ekonomi dan Industri /
109 Tinjauan Operasional / Operational Overview 127 Tinjauan Keuangan / Financial Overview
Economic and Industrial Overview
158 Aspek Pendukung Bisnis
Aspect of Business Support
160 Teknologi Informasi / Information Technology
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170 Tata Kelola Perusahaan
Corporate Governance
172 Dasar dan Prinsip Implementasi GCG / 217 Kebijakan Remunerasi dan Nominasi 301 Kebijakan Pengungkapan Informasi /
Basis and Principles of GCG Implementation Dewan Komisaris dan Direksi / Policy on Information Disclosure Policy
Remuneration and Nomination of the Board of
173 Struktur GCG / GCG Structures 302 Kebijakan Penerapan Strategi Anti-Korupsi
Commissioners and Board of Directors
dan Anti-Fraud / Anti-Corruption and
174 Framework GCG / GCG Framework
225 Komite di Bawah Dewan Komisaris / Board of Anti-Fraud Strategy Implementation Policy
175 Peningkatan Kualitas Implementasi GCG / Commissioners’ Subordinate Committees
303 Kebijakan Perlakuan Adil terhadap
Improvement of GCG Implementation Quality
245 Organ Pendukung Dewan Komisaris / Pemegang Saham / Policy on Fair
180 Rapat Umum Pemegang Saham / Board of Commissioners Supporting Organ Treatment of Shareholders
General Meeting of Shareholders
245 Komite di Bawah Direksi / 304 Kebijakan Pencegahan Insider Trading /
185 Dewan Komisaris / Board of Commissioners Board of Directors’ Subordinate Committees Policy to Prevent Insider Trading
192 Direksi / Board of Directors 262 Organ Pendukung Direksi / 304 Whistleblowing System /
Board of Directors Supporting Organ Whistleblowing System
196 Rangkap Jabatan Dewan Komisaris dan
Direksi / Concurrent Positions of the Board of 271 Akuntan Publik / Public Accountant 308 Akses Informasi dan Data Perusahaan /
Commissioners and Board of Directors Access to Company’s Information and Data
273 Sistem Pengendalian Internal /
198 Penilaian Kinerja Dewan Komisaris, Direksi, Internal Control System 309 Implementasi Tata Kelola Perusahaan Terbuka /
Komite Pendukung Dewan Komisaris, serta Implementation of Corporate Governance
278 Pengendalian Internal atas Pelaporan of Public Company
Komite dan Organ Pendukung Direksi /
Keuangan / Internal Control over
Performance Assessment of the Board of 314 Pedoman Umum Governansi
Financial Reporting
Commissioners, Board of Directors, Board Korporat Indonesia / General Guidelines for
of Commissioners’ Supporting Committees, 280 Fungsi Kepatuhan / Compliance Function Indonesian Corporate Governance
and Board of Directors’ Committees and
285 Pengadaan Barang dan Jasa / Procurement 334 Rencana Strategis Bank / Bank’s Strategic Plans
Supporting Organs
of Goods and Services
205 Pelatihan dan/atau Peningkatan Kompetensi 337 Pembelian Kembali Saham dan/atau
286 Perkara Hukum / Legal Cases Obligasi / Shares and/or Bonds Buy Back
Dewan Komisaris dan Direksi / Training
and/or Competency Development for the 292 Sanksi Administratif / Administrative Sanction 338 Kebijakan Transaksi dengan Pihak yang Memiliki
Board of Commissioners and Board of
292 Program Anti-Pencucian Uang, Pencegahan Hubungan Istimewa / Transaction Policy with
Directors
Pendanaan Terorisme, dan Pencegahan Related Party
212 Penanganan Benturan Kepentingan Pendanaan Proliferasi Senjata Pemusnah 339 Penyediaan Dana kepada Pihak terkait dan/atau
Dewan Komisaris dan Direksi / Handling Massal / Anti-Money Laundering, Counter- Penyediaan Dana Besar / Provision of Funds
of Conflict of Interests of the Board of Terrorist Financing, and Counter-Proliferation to Related Parties and/or Provision of Large
Commissioners and Board of Directors Financing of Weapons of Mass Destruction Exposure
Program
213 Mekanisme Pengunduran Diri dan
340 Kepatuhan Perpajakan / Tax Compliance
Pemberhentian Dewan Komisaris 296 Pemberian Dana Kegiatan Politik dan Tanggung
dan Direksi / Resignation and Dismissal Jawab Sosial / Provision of Funds for Political 340 Transparansi Kondisi Keuangan dan
Mechanism of the Board of Commissioners Activities and Social Responsibility Non-Keuangan Bank yang Belum Diungkap
and Board of Directors dalam Laporan Lain / Transparency of the
297 Persaingan Usaha yang Sehat / Bank’s Financial and Non-Financial Conditions
216 Keberagaman Manajemen dan Independensi / Fair Business Competition that Have Not Been Disclosed in Other Report
Management Diversity and Independence
297 Kode Etik / Code of Conduct 341 Informasi Lain terkait Tata Kelola Bank /
216 Kebijakan Pemisahan Fungsi Komisaris Utama
301 Program Kepemilikan Saham oleh Manajemen Other Information related to Bank Governance
dan Direktur Utama / Policy on Separation
of Functions of President Commissioner and dan Karyawan / Management and Employee 342 Pernyataan dan Praktik Bad Corporate
President Director Stock Ownership Program Governance / Statement and Practices
of Bad Corporate Governance
344 Struktur Permodalan dan Manajemen Risiko
Capital Structure and Risk Management
346 Pengungkapan Permodalan / Disclosure of Capital 364 Pengungkapan Eksposur Risiko / Disclosure of Risk Exposure
349 Manajemen Risiko / Risk Management
476 Tanggung Jawab Sosial dan Lingkungan Hidup
Social and Environmental Responsibility
479 Tata Kelola Keberlanjutan / Sustainability Governance 489 Keberlanjutan Kinerja Sosial / Social Performance Sustainability
484 Keberlanjutan Kinerja Ekonomi / Economic Performance Sustainability 516 Keberlanjutan Kinerja Lingkungan Hidup / Environmental Performance
Sustainability
525 Indeks Pengungkapan Kriteria Peraturan Otoritas Jasa Keuangan No. 51/POJK.03/2017 / Financial Services Authority Regulation Criteria Disclosure Index
No. 51/POJK.03/2017
528 Daftar Pengungkapan Sesuai Pelaporan ESG Metrik / List of Disclosures According to ESG Reporting Metrics
530 Tanggapan terhadap Umpan Balik Laporan Tahun Sebelumnya / Responses to Previous Year’s Report Feedback
530 Verifikasi Tertulis dari Pihak Independen / Written Verification from Independent Party
531 Lembar Umpan Balik / Feedback Form
533 Kriteria Penyampaian Laporan Tahunan berdasarkan Surat Edaran Otoritas Jasa Keuangan No. 16/SEOJK.04/2021 / Criteria for Annual Report
Submission based on Financial Services Authority Circular No. 16/SEOJK.04/2021
555 Laporan Keuangan Tanggal 31 Desember 2025 / Financial Statements as of 31 December 2025
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 15
Page 18
Kilas Kinerja
Performance Highlights
PT Bank Victoria International Tbk
16 Laporan Tahunan dan Keberlanjutan 2025
Page 19
01 PT Bank Victoria International Tbk 2025 Annual and Sustainability Report 17
Page 20
Kilas Kinerja
Performance Highlights
Kinerja Tahun 2025
2025 Performance
Kinerja Ekonomi Kinerja Sosial
Economic Performance Social Performance
Dana Pihak Ketiga Total Karyawan Wanita
Third-Party Funds Total Female Employees
Triliun / Trillion Orang / People
2025 2024 2025 2024
4.13% Rp24.29 Rp23.33 3.90% 345 359
Penerima Manfaat Pengembangan
Pinjaman yang Diberikan - Bersih Sosial dan Kemasyarakatan
Loans - Net Beneficiaries of Social and
Triliun / Trillion Community Development Orang / People
2025 2024 2025 2024
8.50% Rp21.82 Rp20.11 39.29% 910 1,499
Pendapatan Bunga Biaya Investasi Sosial
Interest Income Social Investment Cost
Triliun / Trillion
2025 2024 2025 2024
10.89% Rp2.30 Rp2.08 63.65% Rp439,394,194 Rp1,208,651,520
Kinerja Lingkungan
Environmental Performance
Penggunaan Energi Penggunaan Air Emisi yang Dihasilkan
Energy Use Water Use Emissions Generated
GJ m3 Ton CO2eq
14.32% 2.22% 18.15%
2025 2025 2025
6,227.15 20,525.30 1,179.41
2024 2024 2024
7,268.17 20,080.38 1,440.99
PT Bank Victoria International Tbk
18 Laporan Tahunan dan Keberlanjutan 2025
Page 21
Ikhtisar Kinerja Keberlanjutan
Sustainability Performance Highlights
Keberlanjutan Kinerja Ekonomi [POJK B.1]
Economic Performance Sustainability
Kinerja Keuangan
Financial Performance
(dalam juta Rupiah / in million Rupiah)
Uraian 2025 2024 2023 Description
Laporan Posisi Keuangan Konsolidasian
Consolidated Statements of Financial Position
Total Aset 36,201,697 31,045,989 29,624,240 Total Assets
Total Aset Keuangan 35,379,356 30,096,308 28,453,735 Total Financial Assets
Total Aset Non-Keuangan 822,341 949,681 1,170,505 Total Non-Financial Assets
Total Liabilitas 31,832,776 27,112,530 25,799,455 Total Liabilities
Total Liabilitas Keuangan 31,739,119 27,032,075 25,730,307 Total Financial Liabilities
Total Liabilitas Non-Keuangan 93,657 80,455 69,148 Total Non-Financial Liabilities
Total Ekuitas 4,368,921 3,933,459 3,824,785 Total Equity
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian
Consolidated Statements of Profit or Loss and Other Comprehensive Income
Pendapatan Bunga 2,302,354 2,076,268 1,836,391 Interest Income
Beban Bunga (1,743,637) (1,527,667) (1,257,662) Interest Expense
Pendapatan Bunga - Bersih 558,717 548,601 578,729 Interest Income – Net
Pendapatan Operasional Lainnya 533,277 365,736 253,365 Other Operating Income
Beban Operasional Lainnya (870,025) (621,366) (658,023) Other Operating Expenses
Laba Operasional 221,968 292,970 174,071 Profit from Operations
Beban Non-Operasional - Bersih (59,615) (144,310) (44,535) Non-Operating Expense - Net
Laba Sebelum Beban Pajak Penghasilan 162,354 148,660 129,536 Profit Before Income Tax Expense
Beban Pajak Penghasilan - Bersih (30,609) (30,801) (27,720) Income Tax Expense - Net
Laba Bersih yang dapat
131,745 117,859 101,816 Net Income Attributable to:
Diatribusikan kepada:
Pemilik Entitas Induk 131,745 117,859 101,816 Equity Holders of the Parent Entity
Kepentingan Non-Pengendali - - - Non-Controlling Interest
Penghasilan (Rugi) Komprehensif Lain, Other Comprehensive Income (Loss),
30,075 (83,091) 24,405
Setelah Pajak Penghasilan Net of Income Tax
Penghasilan Komprehensif yang Dapat Comprehensive Income
161,820 34,768 126,222
Diatribusikan kepada: Attributable to:
Pemilik Entitas Induk 161,820 34,768 126,222 Equity Holders of the Parent Entity
Kepentingan Non-Pengendali - - - Non-Controlling Interest
Laba Bersih per Saham yang Dapat
Income per Share Attributable to Entity
Diatribusikan kepada Pemilik Entitas
Holders of the Parent Entity
Induk
Dasar (Rupiah penuh) 7.15 7.44 6.42 Basic (full Rupiah)
Dilusian (Rupiah penuh) 7.15 7.44 6.42 Diluted (full Rupiah)
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 19
Page 22
Kilas Kinerja
Performance Highlights
Uraian 2025 2024 2023 Description
Laporan Arus Kas Konsolidasian
Consolidated Statements of Cash Flows
Arus Kas Bersih Diperoleh dari/ Net Cash Flow Provided from/(Used in)
1,757,587 (942,316) 1,279,308
(Digunakan untuk) Aktivitas Operasi Operating Activities
Arus Kas Bersih Digunakan Net Cash Flows Used
(2,240,713) (1,193,957) (1,413,275)
untuk Aktivitas Investasi in Investing Activities
Arus Kas Bersih Diperoleh Net Cash Flows Provided
1,890,558 937,081 287,343
dari Aktivitas Pendanaan from Financing Activities
Cash and Cash Equivalents
Kas dan Setara Kas pada Akhir Tahun 3,006,803 1,599,372 2,798,564
at End of Year
Rasio Keuangan (dalam %)
Financial Ratios (in %)
Permodalan Capital
KPMM dengan Memperhitungkan CAR by Calculating Credit
24.56 22.38 20.69
Risiko Kredit dan Operasional and Operational Risk
KPMM dengan Memperhitungkan CAR by Calculating Credit,
23.84 21.53 19.95
Risiko Kredit, Operasional, dan Pasar Operational, and Market Risk
Aktiva Tetap terhadap Modal 7.44 8.86 11.08 Fixed Assets to Capital
Aset Produktif Earning Assets
Aset Produktif dan Non-Produktif Non-Performing Earning Assets and
Bermasalah terhadap Total Aset 2.11 3.04 3.91 Non-Earning Assets to Total Earning
Produktif dan Non-Produktif Assets and Non-Earning Assets
Aset Produktif Bermasalah Non-Performing Earning Assets to
1.63 2.35 2.79
terhadap Total Aset Produktif Total Earning Assets
CKPN Aset Keuangan terhadap Aset CKPN of Financial Assets to Earning
1.64 1.57 2.19
Produktif Assets
Pemenuhan CKPN Aset Produktif 115.39 119.37 165.67 CKPN Fulfillment of Earning Assets
NPL Bruto 2.49 3.27 3.99 Gross NPL
NPL Neto 1.73 2.36 3.24 Net NPL
Profitabilitas Profitability
ROA 0.50 0.51 0.48 ROA
ROE 3.41 3.41 3.12 ROE
NIM 2.05 2.21 2.58 NIM
BOPO 92.17 88.00 91.67 BOPO
Rasio Laba terhadap Total Aset 0.36 0.38 0.34 Income to Total Assets Ratio
Rasio Laba terhadap Total Ekuitas 3.02 3.00 2.66 Income to Total Equity Ratio
Rasio Laba terhadap Pendapatan Bunga 23.58 21.48 17.59 Income to Interest Income
Rasio Liabilitas terhadap Total Aset 87.93 87.33 87.09 Liabilities to Total Assets Ratio
Rasio Liabilitas terhadap Total Ekuitas 728.62 689.29 674.53 Liabilities to Total Equity Ratio
Likuiditas Liquidity
LDR 92.12 88.12 83.06 LDR
LFR 84.32 86.27 81.93 LFR
Rasio Aktiva Keuangan terhadap Financial Assets to
113.72 114.51 114.83
Liabilitas Keuangan Financial Liabilities Ratio
Kepatuhan Compliance
Persentase Pelanggaran BMPK Percentage of LLL Violation
Pihak Terkait 0.00 0.00 0.00 Related Parties
Pihak Tidak Terkait 0.00 0.00 0.00 Non-Related Parties
PT Bank Victoria International Tbk
20 Laporan Tahunan dan Keberlanjutan 2025
Page 23
Uraian 2025 2024 2023 Description
Persentase Pelampauan BMPK Percentage of LLL Excess
Pihak Terkait 0.00 0.00 0.00 Related Parties
Pihak Tidak Terkait 0.00 0.00 0.00 Non-Related Parties
GWM Primer - Rupiah 4.58 6.67 7.32 Primary GWM - Rupiah
GWM Primer - Valas 4.05 4.05 4.05 Primary GWM - Foreign Exchange
GWM Sekunder - Rupiah 23.29 21.78 23.73 Secondary GWM - Rupiah
Posisi Devisa Neto (PDN) secara
0.10 0.21 0.39 Net Open Position (NOP) in Overall
Keseluruhan
Total Aset Total Liabilitas
Total Assets Total Liabilities
29,624,240 31,045,989 36,201,697 25,799,455 27,112,530 31,832,776
2023 2024 2025 2023 2024 2025
(dalam juta Rupiah / in million Rupiah) (dalam juta Rupiah / in million Rupiah)
Total Ekuitas Pendapatan Bunga
Total Equity Interest Income
3,824,785 3,933,459 4,368,921 1,836,391 2,076,268 2,302,354
2023 2024 2025 2023 2024 2025
(dalam juta Rupiah / in million Rupiah) (dalam juta Rupiah / in million Rupiah)
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 21
Page 24
Kilas Kinerja
Performance Highlights
Kinerja Operasional
Operational Performance
Uraian 2025 2024 2023 Description
Produk Simpanan (dalam unit rekening)
Deposit Products (in account unit)
Tabungan 45,237 52,529 41,191 Saving Deposits
Giro 2,755 3,114 2,564 Current Accounts
Deposito Berjangka 21,935 22,759 18,781 Time Deposits
Negotiable Certificate Deposits 61 181 150 Negotiable Certificate Deposits
Total 69,988 78,583 62,686 Total
Produk Pinjaman (dalam juta Rupiah)
Loan Products (in million Rupiah)
Pinjaman Tetap 10,884,934 10,085,769 9,697,513 Fixed Loans
Pinjaman Konsumen 178,400 167,347 164,627 Consumer Loans
Pinjaman Rekening Koran 1,946,813 2,122,250 1,871,767 Overdraft Loans
Pinjaman Tetap dengan Angsuran 9,297,680 8,110,450 6,864,293 Fixed Loans with Installments
Pinjaman Serba Guna 72,339 74,045 30,543 Multipurpose Loans
Total 22,380,166 20,559,860 18,628,743 Total
Keberlanjutan Kinerja Sosial [POJK B.3]
Social Performance Sustainability
Satuan
Uraian 2025 2024 2023 Description
Unit
Pengelolaan Human Capital
Human Capital Management
Orang
Total Karyawan 723 746 713 Total Employees
People
Karyawan Wanita % 47.72 48.12 47.55 Female Employees
Jam/Orang
Jam Pelatihan/Karyawan 5 5 5 Training Hours/Employee
Hours/People
Karyawan Lokal* % 67.01 68.36 67.46 Local Employees*
Pengembangan Sosial dan Kemasyarakatan
Social and Community Development
Orang
Penerima Manfaat 910 1,499 2,072 Beneficiaries
People
Biaya Investasi Sosial Rupiah 439,394,194 1,208,651,520 179,610,888 Social Investment Cost
* Karyawan yang memiliki domisili yang sesuai dengan wilayah operasional tempat bekerja. / Employees having domicile in accordance with the operational area
where they work.
PT Bank Victoria International Tbk
22 Laporan Tahunan dan Keberlanjutan 2025
Page 25
Keberlanjutan Lingkungan Hidup [POJK B.2]
Environmental Sustainability
Satuan
Uraian 2025 2024 2023 Description
Unit
Pembiayaan Pertimbangan Juta Rupiah Financing by Considering
426,752 601,964 623,231
Aspek Lingkungan Million Rupiah Environmental Aspect
Debitur yang Memperoleh Entitas
- - - Debtor Receiving PROPER
PROPER Entity
Penggunaan Listrik GJ 3,925.84 4,914.20 4,774.83 Use of Electricity
Penggunaan BBM GJ 2,301.31 2,353.97 2,262.32 Use of Fuel
Penggunaan Air m3 20,525.30 20,080.38 18,746.74 Water Use
Rim
Penggunaan Kertas 2,283 1,911 1,935 Paper Use
Ream
Limbah yang Dihasilkan Ton 4,00 3,34 3,39 Waste Generated
Emisi yang Dihasilkan TonCO2eq 1,179.41 1,440.99 1,398.46 Emissions Generated
Penanaman
Keanekaragaman Hayati Pohon - - - Biodiversity
Tree Planting
Ikhtisar Saham
Share Highlights
Volume Total Saham
Harga Harga Harga Harga
Transaksi Beredar Kapitalisasi Pasar
Pembukaan Terendah Tertinggi Penutupan
Periode (Lembar Saham) (Lembar Saham) Market
Period Opening Lowest Highest Closing
Transaction Total Outstanding Capitalization
Price Price Price Price
Volume Shares (Rp)
(Rp) (Rp) (Rp) (Rp)
(Total Shares) (Total Shares)
2025
Kuartal I
89 75 118 82 560,181,500 15,848,539,597 1,299,580,246,954
Quarter I
Kuartal II
78 70 99 84 226,017,800 18,415,207,922 1,546,877,465,448
Quarter II
Kuartal III
84 84 149 111 1,513,087,300 18,415,213,598 2,044,088,709,378
Quarter III
Kuartal IV
112 97 126 115 836,600,100 18,419,418,828 2,118,233,165,220
Quarter IV
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 23
Page 26
Kilas Kinerja
Performance Highlights
Volume Total Saham
Harga Harga Harga Harga
Transaksi Beredar Kapitalisasi Pasar
Pembukaan Terendah Tertinggi Penutupan
Periode (Lembar Saham) (Lembar Saham) Market
Period Opening Lowest Highest Closing
Transaction Total Outstanding Capitalization
Price Price Price Price
Volume Shares (Rp)
(Rp) (Rp) (Rp) (Rp)
(Total Shares) (Total Shares)
2024
Kuartal I
98 83 98 84 185,009,540 15,848,526,679 1,331,276,241,036
Quarter I
Kuartal II
84 50 89 71 409,000,931 15,848,527,062 1,125,245,421,402
Quarter II
Kuartal III
72 70 92 83 972,724,406 15,848,530,226 1,315,428,008,758
Quarter III
Kuartal IV
84 79 112 89 816,757,322 15,848,532,906 1,410,519,428,634
Quarter IV
Volume Transaksi (Lembar Saham) Harga Penutupan (Rp)
Transaction Volume (Number of Shares) Closing Price (Rp)
1,600,000,000 140
1,400,000,000 120
1,200,000,000
100
1,000,000,000
80
800,000,000
60
600,000,000
40
400,000,000
200,000,000 20
- -
Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4
Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4
2024 2025
Volume Transaksi (Lembar Saham) Harga Penutupan (Rp)
Transaction Volume (Number of Shares) Closing Price (Rp)
Aksi Korporasi Corporate Actions
Sepanjang tahun 2025, Bank Victoria telah melaksanakan Throughout 2025, Bank Victoria carried out corporate
aksi korporasi berupa Pencatatan Penambahan Saham actions in the form of Additional Shares Listing Resulting
Hasil Exercise Waran Seri VII PT Bank Victoria lnternational from Exercise of Series VII Warrants of PT Bank Victoria
Tbk dengan jangka waktu pelaksanaan dimulai pada International Tbk with an implementation period starting
19 Juni 2023 sampai 18 Desember 2025. Hingga tanggal from 19 June 2023 to 18 December 2025. As of 31 December
31 Desember 2025, jumlah saham yang telah diterbitkan 2025, the number of shares issued through the exercise of
melalui pelaksanaan waran serta sisa waran yang masih warrants and the remaining outstanding warrants are as
beredar adalah sebagai berikut: follows:
PT Bank Victoria International Tbk
24 Laporan Tahunan dan Keberlanjutan 2025
Page 27
Total Saham Sebelum Total Saham Setelah
Total
Penambahan Saham Hasil Penambahan Saham Hasil Sisa Waran
Penambahan
Exercise Waran Seri Vll Exercise Waran Seri Vll Seri VII
Waktu Waran Seri VII
Time Total Shares Before Addition Total Shares After Addition Remaining
Total Additional
of Shares Resulting from of Shares Resulting from Series VII
Series VII
Exercise of Series VII Exercise of Series VII Warrants
Warrants
Warrants Warrants
Juni-Desember 2023
15,848,234,714 1,064 15,848,235,778 2,573,669,053
June-December 2023
Januari-Desember 2024
15,848,235,778 297,128 15,848,532,906 2,573,371,925
January-December 2024
Januari 2025
15,848,532,906 5,573 15,848,538,479 2,573,366,352
January 2025
Februari 2025
15,848,538,479 500 15,848,538,979 2,573,365,852
February 2025
Maret 2025
15,848,538,979 618 15,848,539,597 2,573,365,234
March 2025
April 2025 15,848,539,597 343 15,848,539,940 2,573,364,891
Mei 2025
15,848,539,940 685 15,848,540,625 2,573,364,206
May 2025
Juni 2025
15,848,540,625 2,566,667,297 18,415,207,922 6,696,909
June 2025
Juli 2025
18,415,207,922 1,215 18,415,209,137 6,695,694
July 2025
Agustus 2025
18,415,209,137 1,794 18,415,210,931 6,693,900
August 2025
September 2025 18,415,210,931 2,667 18,415,213,598 6,691,233
Oktober 2025
18,415,213,598 3,031 18,415,216,629 6,688,202
October 2025
November 2025 18,415,216,629 4,419 18,415,221,048 6,683,783
Desember 2025
18,415,221,048 4,197,780 18,419,418,828 -
December 2025
Keterangan / Note: Pencatatan penambahan saham hasil exercise waran seri berlaku sampai tanggal 18 Desember 2025. / Additional shares listing resulting from
exercise of serial warrants was valid until 18 December 2025.
Selain melakukan pencatatan penambahan saham hasil Aside from recording additional shares from the exercise of
exercise waran seri, Bank juga melakukan aksi korporasi serial warrants, the Bank also conducted corporate action
berupa penawaran umum obligasi sebagai berikut: in the form of public offering of bonds as follows:
1. Obligasi Subordinasi Berkelanjutan III Bank Victoria 1. Bank Victoria Continuous Subordinated Bonds III
Tahap II Tahun 2025 Phase II Year 2025
Penawaran umum Obligasi Subordinasi Berkelanjutan III The public offering of Bank Victoria Continuous
Bank Victoria Tahap II Tahun 2025 dilaksanakan pada Juni Subordinated Bonds III Phase II Year 2025 was
2025 dengan nilai pokok sebesar Rp500.000.000.000,-. conducted in June 2025 with a principal value of
Obligasi ini ditawarkan dengan nilai 100% dari nilai Rp500,000,000,000. These bonds are offered at
pokok obligasi dengan tingkat bunga tetap sebesar a value of 100% of the principal value of bonds
10,00% per tahun dengan jangka waktu 5 (lima) tahun with fixed rate of 10.00% per annum with a term of
sejak tanggal emisi. Bunga obligasi dibayarkan setiap 5 (five) years since emission date. Interest of the bond
3 (tiga) bulan sekali terhitung sejak tanggal emisi pada paid every 3 (three) months starting from emission date,
tanggal pembayaran bunga obligasi pertama kali, yaitu 18 September 2025, for the first payment whereas
tanggal 18 September 2025, sedangkan pembayaran the last payment will be on 18 June 2030 at the maturity
bunga obligasi terakhir akan dilakukan pada tanggal date of the bond.
jatuh tempo, yaitu pada tanggal 18 Juni 2030.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 25
Page 28
Kilas Kinerja
Performance Highlights
2. Obligasi Berkelanjutan IV Bank Victoria Tahap I 2. Bank Victoria Continuing Bonds IV Phase I Year 2025
Tahun 2025
Penawaran umum Obligasi Berkelanjutan IV Bank The public offering of Bank Victoria Continuing Bonds
Victoria Tahap I Tahun 2025 dilaksanakan pada Juli 2025 IV Phase I Year 2025 was carried out in July 2025 with
dengan nilai pokok sebesar Rp750.000.000.000,-. a principal value of Rp750,000,000,000. These bonds
Obligasi ini ditawarkan dengan nilai 100,00% dari nilai are offered at a value of 100.00% of the principal value
pokok obligasi dengan tingkat bunga tetap sebesar of bonds with fixed rate of 9.00% per annum with
9,00% per tahun dengan jangka waktu 3 (tiga) tahun sejak a term of 3 (three) years since emission date. Interest
tanggal emisi. Bunga obligasi dibayarkan setiap 3 (tiga) of the bond paid every 3 (three) months starting from
bulan sekali terhitung sejak tanggal emisi pada tanggal emission date, 4 October 2025, for the first payment
pembayaran bunga obligasi pertama kali, yaitu tanggal whereas the last payment will be on 4 July 2028 at
4 Oktober 2025, sedangkan pembayaran bunga obligasi the maturity date of the bond.
terakhir akan dilakukan pada tanggal jatuh tempo, yaitu
pada tanggal 4 Juli 2028.
3. Obligasi Berkelanjutan IV Bank Victoria Tahap II 3. Bank Victoria Continuing Bonds IV Phase II Year 2025
Tahun 2025
Penawaran umum Obligasi Berkelanjutan IV Bank Victoria The public offering of Bank Victoria Continuing Bonds
Tahap II Tahun 2025 dilaksanakan pada September IV Phase II Year 2025 was carried out in September
2025 dengan nilai pokok sebesar Rp750.000.000.000. 2025 with a principal value of Rp750,000,000,000.
Obligasi ini ditawarkan dengan nilai 100% dari nilai These bonds are offered at a value of 100% of
pokok obligasi dengan tingkat bunga tetap sebesar the principal value of bonds with fixed rate of 8.25%
8,25% per tahun dengan jangka waktu 3 (tiga) tahun per annum with a term of 3 (three) years since emission
sejak tanggal emisi. Bunga obligasi dibayarkan setiap date. Interest of the bond paid every 3 (three) months
3 (tiga) bulan sekali terhitung sejak tanggal emisi pada starting from emission date, 26 December 2025,
tanggal pembayaran bunga obligasi pertama kali yaitu for the first payment whereas the last payment will be
tanggal 26 Desember 2025, sedangkan pembayaran on 26 September 2028 at the maturity date of the bond.
bunga obligasi terakhir akan dilakukan pada tanggal
jatuh tempo yaitu pada tanggal 26 September 2028.
Aktivitas Perdagangan Saham Share Trading Activities
Selama periode 2025, Bank Victoria tidak menerima In the 2025 period, Bank Victoria did not receive any
sanksi dari regulator, termasuk sanksi berupa penghentian sanctions from regulators, including temporary suspension
sementara atas perdagangan saham (suspension) maupun of share trading or delisting of its shares. This matter reflects
penghapusan pencatatan saham (delisting). Hal ini the stability of the Bank’s management and compliance
mencerminkan stabilitas dalam pengelolaan Bank serta with applicable regulations.
kepatuhan terhadap regulasi yang berlaku.
PT Bank Victoria International Tbk
26 Laporan Tahunan dan Keberlanjutan 2025
Page 29
Ikhtisar Obligasi
Bonds Highlights
Total Tingkat
(Juta Tenor Suku Peringkat Status
Uraian Rupiah) (Tahun) Bunga Tanggal Ratings Pembayaran
Description Total Tenure Interest Dates Payment
(Million (Year) Rates Status
Rupiah) (%) 2025 2024
Obligasi Subordinasi Berkelanjutan II 250,000 7 11.75 28 Juni 2019- id
BBB idBBB Belum Lunas
Bank Victoria Tahap I Tahun 2019 28 Juni 2026 (Triple B) (Triple B) Not Paid
Bank Victoria Continuous Subordination 28 June 2019-
Bonds II Phase I Year 2019 28 June 2026
Obligasi Subordinasi Berkelanjutan II 150,000 7 11.25 8 November id
BBB idBBB Belum Lunas
Bank Victoria Tahap II Tahun 2019 2019- (Triple B) (Triple B) Not Paid
Bank Victoria Continuous Subordination 8 November
Bonds II Phase II Year 2019 2026
Obligasi Subordinasi Berkelanjutan II 60,000 7 11.25 1 April 2020- id
BBB idBBB Belum Lunas
Bank Victoria Tahap III Tahun 2020 1 April 2027 (Triple B) (Triple B) Not Paid
Bank Victoria Continuous Subordination
Bonds II Phase III Year 2020
Obligasi Berkelanjutan III Bank Victoria 300,000 3 9.25 9 Maret 2023- A- (Single
id
idA- (Single Belum Lunas
Tahap I Tahun 2023 dengan tingkat 9 Maret 2026 A Minus) A Minus) Not Paid
bunga tetap Seri A 9 March 2023-
Bank Victoria Series A Continuing Bonds 9 March 2026
III Phase I Year 2023 at fixed interest rate
Obligasi Berkelanjutan III Bank Victoria 200,000 5 10.25 9 Maret 2023- A- (Single
id
idA- (Single Belum Lunas
Tahap I Tahun 2023 dengan tingkat 9 Maret 2028 A Minus) A Minus) Not Paid
bunga tetap Seri B 9 March 2023-
Bank Victoria Series B Continuing Bonds 9 March 2028
III Phase I Year 2023 at fixed interest rate
Obligasi Subordinasi Berkelanjutan III 500,000 5 10.75 12 Juli 2024- id
BBB id
BBB (Triple Belum Lunas
Bank Victoria Tahap I Tahun 2024 12 Juli 2029 (Triple B) B) Not Paid
Bank Victoria Continuous Subordinated 12 July 2024-
Bonds III Phase I Year 2024 12 July 2029
Obligasi Berkelanjutan III Bank Victoria 500,000 3 9.50 12 Juli 2024- A- (Single
id id
A- (Single Belum Lunas
Tahap II Tahun 2024 12 Juli 2027 A Minus) A Minus) Not Paid
Bank Victoria Continuing Bonds III Phase 12 July 2024-
II Year 2024 12 July 2027
Obligasi Subordinasi Berkelanjutan III 500,000 5 10.00 18 Juni 2025- id
BBB - Belum Lunas
Bank Victoria Tahap II Tahun 2025 18 Juni 2030 (Triple B) Not Paid
Bank Victoria Continuous Subordinated 18 June 2025-
Bonds III Phase II Year 2025 18 June 2030
Obligasi Berkelanjutan IV Bank Victoria 750,000 3 9.00 4 Juli 2025- A- (Single
id
- Belum Lunas
Tahap I Tahun 2025 4 Juli 2028 A Minus) Not Paid
Bank Victoria Continuing Bonds IV Phase 4 July 2025-
I Year 2025 4 July 2028
Obligasi Berkelanjutan IV Bank Victoria 750,000 3 8.25 26 September A- (Single
id
- Belum Lunas
Tahap II Tahun 2025 2025- A Minus) Not Paid
Bank Victoria Continuing Bonds IV Phase 26 September
II Year 2025 2028
Keterangan rating / Rating description:
• idA- (Single A Minus) dari PT Pemeringkat Efek Indonesia (PEFINDO). / idA- (Single A Minus) from PT Pemeringkat Efek Indonesia (PEFINDO).
• idBBB (Triple B) dari PT Pemeringkat Efek Indonesia (PEFINDO). / idBBB (Triple B) from PT Pemeringkat Efek Indonesia (PEFINDO).
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 27
Page 30
Kilas Kinerja
Performance Highlights
Peristiwa Penting
Significant Events
16 Januari / January 14 Februari / February
Bank Victoria meraih penghargaan The Best Indonesia Bank Victoria meraih penghargaan The Best Indonesia GCG
Enterprises Risk Management Award - VII - 2025 Gold Award Award IX 2025, Gold Award (B) Excellent kategori Public
(B) Excellent kategori Public Company - Bank Asset >Rp25 T Company - Bank Asset >Rp25 T dalam ajang Indonesia
oleh Economic Review. Good Corporate Governance (GCG) Award 2025 oleh
Bank Victoria won the Best Indonesia Enterprises Risk Economic Review.
Management Award - VII - 2025 Gold Award (B) Excellent Bank Victoria won The Best Indonesia GCG Award IX
in Public Company - Bank Assets >Rp25 Trillion category 2025, Gold Award (B) Excellent in Public Company - Bank
by Economic Review. Assets >Rp25 Trillion category at Indonesia Good Corporate
Governance (GCG) Awards 2025 by Economic Review.
18 Februari / February
Bank Victoria meraih penghargaan Indonesia Best Digital
Awards 2025 in Conventional Bank for the Development of
User-Friendly Mobile App and Business Process Automation
kategori Conventional Bank dalam ajang Indonesia Digital
Sustainability Awards 2025 oleh JAKTV.
Bank Victoria won the Indonesia Best Digital Awards 2025 in
Conventional Bank for the Development of a User-Friendly
Mobile App and Business Process Automation in Conventional
Bank category at Indonesia Digital Sustainability Awards 2025
by JAKTV.
6 Maret / March
Bank Victoria melakukan penutupan KCP Tanah Abang Blok B
dan melakukan pengalihan layanan perbankan di KCP Wisma
Indocement yang beralamat di Wisma Indocement Lt. Dasar,
Jl. Jenderal Sudirman Kav. 70-71, Kel. Setiabudi, Kec. Setiabudi,
Jakarta Selatan 12970.
Bank Victoria closed its KCP Tanah Abang Blok B and transferred
its banking services to KCP Wisma Indocement located on
the Ground Fl. of Wisma Indocement, Jl. Jenderal Sudirman Kav.
70-71, Kel. Setibudi, Kec. Setibudi, Jakarta Selatan 12970.
PT Bank Victoria International Tbk
28 Laporan Tahunan dan Keberlanjutan 2025
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6 Maret / March 6 Maret / March
Bank Victoria melakukan penutupan KCP Kelapa Gading Bank Victoria melakukan penutupan KCP Gading Serpong
Boulevard dan melakukan pengalihan layanan perbankan di dan melakukan pengalihan layanan perbankan di KCP BSD
KCP Kelapa Gading 1 yang beralamat di Jl. Taman Mandiri I yang beralamat di Bumi Serpong Damai Sektor IV Blok RE
No. 8 Kav. A1-B1, Kelapa Gading Timur, Jakarta Utara 14240. No. 52, Kel. Lengkong Wetan, Kec. Serpong, Tangerang 15318.
Bank Victoria closed its KCP Kelapa Gading Boulevard and Bank Victoria closed its KCP Gading Serpong and transferred
transferred its banking services to KCP Kelapa Gading 1 its banking services to KCP BSD located on Bumi Serpong
located on Jl. Taman Mandiri I No. 8 Kav. A1-B1, Kelapa Damai Sektor IV Blok RE No. 52, Kel. Lengkong Wetan,
Gading Timur, Jakarta Utara 14240. Kec. Serpong, Tangerang 15318.
20 Maret / March
Bank Victoria meraih penghargaan The 2nd Best Conventional
Bank KBMI 1 - Asset >Rp25 Trillion dan penghargaan
The 2nd Best Saving Account Conventional Bank
KBMI 1 - Asset >Rp25 Trillion dalam ajang Infobank-Isentia
Digital Brand Awards 2025 oleh Majalah Infobank dan Isentia.
Bank Victoria won The 2nd Best Conventional Bank
KBMI 1 - Assets >Rp25 Trillion and The 2nd Best Savings Account
Conventional Bank KBMI 1 - Assets >Rp25 Trillion at Infobank-
Isentia Digital Brand Awards 2025 by Infobank Magazine and
Isentia.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 29
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Kilas Kinerja
Performance Highlights
27 Mei / May 18 Juni / June
Bank Victoria meraih penghargaan Top Bank 2025 in KBMI 1 Bank Victoria menerbitkan Obligasi Subordinasi
dalam ajang 6th Indonesia Top Bank Awards 2025 oleh Berkelanjutan III Bank Victoria Tahap II Tahun 2025 sebesar
The Iconomics. Rp500.000.000.000,-.
Bank Victoria won the Top Bank 2025 award in KBMI 1 at Bank Victoria issued Bank Victoria Continuous
the 6th Indonesia Top Bank Awards 2025 by The Iconomics. Subordinated Bonds III Phase II Year 2025 of
Rp500,000,000,000.
19 Juni / June
Bank Victoria meraih penghargaan The Most Innovative Future
Finance Awards 2025 for Strengthening the Implementation
of Business Sustainability and Strengthening Business
Development and Expansion sector Conventional Bank - Private
dan penghargaan The Best CEO in the Conventional Bank 2025
for Innovative Digital Services and Encouraging Strategic
Collaboration Sector Conventional Bank - private kepada
Direktur Utama Bank Victoria Achmad Friscantono dalam ajang
Innovative Future Finance Awards 2025 oleh Goodmoney.id &
Plus Idea Komunika.
Bank Victoria won The Most Innovative Future Finance Awards
2025 for Strengthening the Implementation of Business
Sustainability and Strengthening Business Development and
Expansion in Conventional Bank - Private Sector, and The Best
CEO in the Conventional Bank 2025 for Innovative Digital Services
and Encouraging Strategic Collaboration Sector Conventional
Bank - private, presented to Bank Victoria President Director,
Achmad Friscantono, at the 2025 Innovative Future Finance
Awards held by Goodmoney.id & Plus Idea Komunika.
PT Bank Victoria International Tbk
30 Laporan Tahunan dan Keberlanjutan 2025
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20 Juni / June 4 Juli / July
Bank Victoria melaksanakan RUPS Tahunan 2025 dan Public Bank Victoria menerbitkan Obligasi Berkelanjutan IV Bank
Expose Tahunan 2025 di Graha BIP, Jl. Gatot Subroto Kav. Victoria Tahap I Tahun 2025 sebesar Rp750.000.000.000,-.
23, Jakarta Selatan 12930. Bank Victoria issued Bank Victoria Continuing Bonds IV
Bank Victoria held its 2025 Annual GMS and 2025 Annual Phase I Year 2025 of Rp750,000,000,000.
Public Expose at Graha BIP, Jl. Gatot Subroto Kav. 23,
Jakarta Selatan 12930.
4 Juli / July 9 Juli / July
Dalam rangka memperluas jangkauan layanan perbankan Bank Victoria meraih penghargaan Pioneers of the Indonesia
khususnya di wilayah Bali, Bank Victoria secara resmi Renewable Energy Certificate dalam rangkaian acara HUT
membuka kantor fungsional terbarunya yang berlokasi ke-16 Indonesia Commodity & Derivatives Exchange (ICDX)
di Cross Vibe Paasha Atelier Kuta, Bali. dan Indonesia Clearing House (ICH).
To expand its banking services reach, particularly in Bali Bank Victoria won the Pioneers of the Indonesia Renewable
region, Bank Victoria officially opened its newest functional Energy Certificate award in the 16th anniversary celebrations
office located at Cross Vibe Paasha Atelier Kuta, Bali. of Indonesia Commodity & Derivatives Exchange (ICDX)
and Indonesia Clearing House (ICH).
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 31
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Kilas Kinerja
Performance Highlights
15 Agustus / Agustus
Bank Victoria meraih penghargaan The Best Indonesia IT &
Digital Operational Excellence Award 2025 - GOLD Award
(B) (Excellent) kategori Bank Public Company Asset diatas
Rp30 T dalam ajang Indonesia Information Technology
& Digital Operational Excellence Award (IITA) 2025 oleh
Economic Review.
Bank Victoria won The Best Indonesia IT & Digital Operational
Excellence Award 2025 - GOLD Award (B) (Excellent) in Bank
Public Company category with Assets above Rp30 Trillion
at Indonesia Information Technology & Digital Operational
Excellence Award (IITA) 2025 by Economic Review.
26 September
Bank Victoria menerbitkan Obligasi Berkelanjutan IV Bank
Victoria Tahap II Tahun 2025 sebesar Rp750.000.000.000,-.
Bank Victoria issued Bank Victoria Continuing Bonds IV
Phase II Year 2025 amounting to Rp750,000,000,000.
8 Desember / December
Bank Victoria memperoleh nilai Financial Intergrity Rating on
Money Laundering/Terrorist Financing (FIR on ML/TF) tahun
2025 sebesar 9.33 Predikat Sangat Baik. Hal ini menunjukkan
tingkat komitmen Bank dalam mendukung Pusat Pelaporan
dan Analisis Transaksi Keuangan (PPATK) dan aparat penegak
hukum untuk melakukan penelusuran transaksi keuangan terkait
indikasi Tindak Pidana Pencucian Uang (TPPU), Tindak Pidana
Pendanaan Terorisme (TPPT), dan Pendanaan Proliferasi Senjata
Pemusnah Massal (PPSPM).
Bank Victoria obtained a Financial Integrity Rating on
Money Laundering/Terrorist Financing (FIR on ML/TF) of 9.33
for 2025, representing Very Good Predicate. This demonstrates
the Bank’s commitment to supporting the Financial Transaction
Reports and Analysis Center (PPATK) and law enforcement
agencies in investigating financial transactions related to
indications of Money Laundering Crimes (TPPU), Terrorist
Financing Crimes (TPPT), and Proliferation of Weapons of Mass
Destruction Financing (PPSPM).
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32 Laporan Tahunan dan Keberlanjutan 2025
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16 Desember / December
Bank Victoria menyalurkan donasi sebesar Rp58.000.000,-
untuk membantu meringankan korban terdampak bencana
banjir dan longsor yang melanda wilayah Sumatera. Bantuan ini
diserahkan melalui Yayasan Buddha Tzu Chi Indonesia sebagai
mitra resmi dalam penyaluran bantuan kemanusiaan.
Bank Victoria made a donation Rp58,000,000 to help
alleviate the impact of floods and landslides that hit Sumatra.
This assistance was provided through the Indonesian Buddhist
Tzu Chi Foundation as an official partner in distributing
humanitarian aid.
23 Desember / December
Bank Victoria melaksanakan kegiatan bakti sosial di Desa
Hamparan Perak, Kabupaten Deli Serdang, Sumatera Utara.
Kegiatan ini ditujukan untuk membantu meringankan beban
warga yang terdampak banjir dan longsong serta memberikan
dukungan di tengah situasi darurat yang sedang dihadapi.
Bank Victoria conducted a community service activity
in Hamparan Perak Village, Deli Serdang Regency,
North Sumatra. This activity aimed to alleviate the burden on
residents affected by floods and landslides and to provide
support during the emergency situation being faced.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 33
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Kilas Kinerja
Performance Highlights
Penghargaan dan Sertifikasi
Awards and Certifications
The Best Indonesia
02
Enterprises Risk
Management
Award - VII - 2025
Gold Award (B)
Excellent
The Best Indonesia GCG Award IX 2025,
Kategori / Category
Public Company - Bank Asset >Rp25 T
01 Gold Award (B) Excellent,
Tanggal / Date
Kategori / Category
16 Januari 2025 / 16 January 2025
Public Company - Bank Asset >Rp25 T
Acara / Event
Tanggal / Date
The Best Indonesia Enterprises Risk managament
14 Februari 2025 / 14 February 2025
Award VII 2025
Acara / Event
Penyelenggara / Organizer
Indonesia Good Corporate Governance (GCG) Award 2025
Economic Review
Penyelenggara / Organizer
Penerima / Awardee
Economic Review
Bank Victoria
Penerima / Awardee
Bank Victoria
Indonesia Best Digital Awards 2025 in Conventional Bank for The Development of
User-Friendly Mobile App and Business Process Automation
Kategori / Category Penyelenggara / Organizer
Conventional Bank JAKTV 03
Tanggal / Date Penerima / Awardee
18 Februari 2025 / 18 February 2025 Bank Victoria
Acara / Event
Indonesia Digital Sustainability
Awards 2025
The 2nd Best Conventional Kategori / Category
Conventional Bank KBMI 1 – Asset > Rp25 T
Bank KBMI 1 - Tanggal / Date
Asset > Rp25 Trillion 20 Maret 2025 / 20 March 2025
Acara / Event
Infobank-Isentia Digital Brand Awards 2025
Penyelenggara / Organizer
Majalah Infobank dan Isentia. /
Infobank Magazine and Isentia.
Penerima / Awardee
Bank Victoria
04
PT Bank Victoria International Tbk
34 Laporan Tahunan dan Keberlanjutan 2025
Page 37
The 2nd Best
06
Saving Account
Conventional
Bank KBMI 1 -
Asset > Rp25
Trillion
Kategori / Category
Conventional Bank KBMI 1 – Asset > Rp25 T
05
Tanggal / Date
20 Maret 2025 / 20 March 2025
Acara / Event
Infobank-Isentia Digital Brand Awards 2025
Top Bank 2025 in KBMI 1
Penyelenggara / Organizer
Majalah Infobank dan Isentia. / Infobank Magazine and Isentia. Kategori / Category
Bank KBMI 1
Penerima / Awardee
Bank Victoria Tanggal / Date
27 Mei 2025 / 27 May 2025
Acara / Event
6th Indonesia Top Bank Awards 2025
Penyelenggara / Organizer
The Iconomics
Penerima / Awardee
Bank Victoria
The Most Innovative Future Finance Awards 2025 for Strengthening
the Implementation of Business Sustainability and Strengthening Business
Development and Expansion
Kategori / Category
Sector : Conventional Bank - Private 07
Tanggal / Date
19 Juni 2025 / 19 June 2025
Acara / Event
Innovative Future Finance Awards 2025
Penyelenggara / Organizer
Goodmoney.id & Plus Idea Komunika
Penerima / Awardee
Bank Victoria
PT Bank Victoria International Tbk
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Kilas Kinerja
Performance Highlights
The Best CEO in the Conventional Bank 2025
for Innovative Digital Services and
Encouraging Strategic Collaboration
Kategori / Category
Sector : Conventional Bank - Private
08
Tanggal / Date
19 Juni 2025 / 19 June 2025
Acara / Event
Innovative Future Finance
Awards 2025
Penyelenggara / Organizer
Goodmoney.id & Plus Idea Komunika
Penerima / Awardee
Direktur Utama Bank Victoria /
President Director of Bank Victoria
The Best Indonesia
09 IT & Digital
Operational
Excellence
Award 2025 -
GOLD Award (B)
(Excellent)
Pioneers of the Indonesia Renewable Energy
Kategori / Category
Bank Public Company - Asset >Rp30 T /
10
Certificate Bank Public Company - Assets >Rp30 Trillion
Tanggal / Date
Kategori / Category 15 Agustus 2025 / 15 August 2025
-
Acara / Event
Tanggal / Date Indonesia Information Technology & Digital Operational
9 Juli 2025 / 9 July 2025 Excellence Award (IITA) 2025
Acara / Event Penyelenggara / Organizer
HUT ke-16 Indonesia Commodity & Derivatives Exchange Economic Review
(ICDX) dan Indonesia Clearing House (ICH) / 16th Anniversary
of Indonesia Commodity & Derivatives Exchange (ICDX) and Penerima / Awardee
Indonesia Clearing House (ICH) Bank Victoria
Penyelenggara / Organizer
Indonesia Commodity & Derivatives Exchange (ICDX)
dan / and Indonesia Clearing House (ICH)
Penerima / Awardee
Bank Victoria
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PT Bank Victoria International Tbk 2025 Annual and Sustainability Report 37
Page 40
Laporan
Manajemen
Management Report
PT Bank Victoria International Tbk
38 Laporan Tahunan dan Keberlanjutan 2025
Page 41
02 PT Bank Victoria International Tbk 2025 Annual and Sustainability Report 39
Page 42
Laporan Manajemen
Management Report
Laporan
Dewan Komisaris
Report of the Board of Commissioners
Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Dear Honorable Shareholders and Stakeholders,
Dewan Komisaris memanjatkan puji syukur atas capaian The Board of Commissioners would like to express gratitude
dan kinerja Bank Victoria sepanjang tahun 2025 yang for Bank Victoria’s achievements and performance
tetap terjaga di tengah dinamika ekonomi dan industri throughout 2025, which were well-maintained amid
yang penuh tantangan, ketepatan dalam pengambilan the challenging economic and industrial dynamics, for
arah strategis, serta pengawasan yang konsisten agar the accuracy of its strategic direction, and for its consistent
pengelolaan Bank tetap berjalan sesuai dengan prinsip supervision to ensure that the Bank’s management
kehati-hatian, tata kelola yang baik, dan manajemen risiko continued to adhere to the principles of prudence, good
yang memadai. Dalam konteks tersebut, Dewan Komisaris governance, and adequate risk management. In this
menjalankan fungsi pengawasan dan pemberian nasihat regard, the Board of Commissioners actively carried out its
secara aktif melalui penelaahan atas kebijakan Direksi, supervisory and advisory functions by reviewing the Board
evaluasi atas realisasi kinerja, serta pemantauan atas tindak of Directors’ policies, evaluating performance realization,
lanjut berbagai agenda strategis Bank. and monitoring the follow-up to the Bank’s various strategic
agenda.
Berdasarkan hasil pengawasan yang dilakukan sepanjang Based on the results of supervision carried out throughout
tahun 2025, Dewan Komisaris memandang bahwa Direksi 2025, the Board of Commissioners believed that the Board
telah menjalankan pengelolaan Bank secara terarah dan of Directors managed the Bank in a focused and responsive
responsif terhadap perkembangan lingkungan usaha. manner in light of developments in business environment.
Arah kebijakan yang ditempuh telah mencerminkan upaya The policy direction adopted reflected the efforts to
menjaga keseimbangan antara pertumbuhan usaha, maintain the balance across business growth, asset
kualitas aset, penguatan permodalan, serta peningkatan quality, capital strengthening, and elevated foundations of
fondasi tata kelola dan keberlanjutan. Dewan Komisaris governance and sustainability. The Board of Commissioners
juga mencermati bahwa penguatan kualitas kinerja ke also observed that, moving forward, strengthening
depan tetap perlu diarahkan pada peningkatan efisiensi, performance quality still needed to be aimed at increasing
konsistensi implementasi kebijakan di seluruh lini, serta efficiency, implementing consistent policy across all lines,
penyempurnaan proses pelaporan dan pengendalian and improving reporting and internal control processes to
internal agar pertumbuhan yang dicapai semakin berkualitas ensure higher-quality and sustainable growth.
dan berkelanjutan.
PT Bank Victoria International Tbk
40 Laporan Tahunan dan Keberlanjutan 2025
Page 43
ZAENAL ABIDIN Ph.D
Komisaris Utama Independen
Independent President Commissioner
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 41
Page 44
Laporan Manajemen
Management Report
Kondisi Makroekonomi dan Industri Macroeconomic Conditions and Banking
Perbankan Tahun 2025 Industry in 2025
Sepanjang tahun 2025, Dewan Komisaris mencermati bahwa Throughout 2025, the Board of Commissioners observed
lingkungan usaha Bank masih dihadapkan pada dinamika that the Bank’s business environment continued to
eksternal yang menuntut antisipasi seperti perlambatan face external dynamics requiring anticipation, including
pertumbuhan ekonomi global yang berlanjut, ketegangan the continued slowdown in global economic growth,
geopolitik, volatilitas pasar keuangan, serta perubahan arah geopolitical tensions, financial market volatility, and
kebijakan moneter di berbagai negara menjadi faktor yang changes in monetary policy direction in various countries—
perlu diantisipasi karena berpotensi memengaruhi stabilitas all of which were factors that must be anticipated as
likuiditas, kualitas aset, dan sentimen dunia usaha. Dalam they coud potentially impact liquidity stability, asset
konteks tersebut, Dewan Komisaris memandang bahwa quality, and business sentiment. In this regard, the Board
pengelolaan Bank sepanjang tahun buku tetap diarahkan of Commissioners believed that the Bank’s management
pada prinsip kehati-hatian, penguatan fondasi permodalan, throughout the fiscal year remained oriented toward
serta konsistensi dalam menjaga keseimbangan antara prudential principles, strengthening capital foundation, and
pertumbuhan dan kualitas kinerja. consistently maintaining a balance between growth and
performance quality.
Di tingkat nasional, Dewan Komisaris mengamati bahwa At the national level, the Board of Commissioners observed
ketahanan perekonomian Indonesia dan solidnya kinerja that Indonesia’s economic resilience and banking industry’s
industri perbankan memberikan ruang yang cukup bagi solid performance provided sufficient room for the Bank
Bank untuk menjaga keberlangsungan usaha. Meskipun to maintain business continuity. Despite the generally
likuiditas industri secara umum tetap memadai dan adequate liquidity in the industry and the continued
fungsi intermediasi nasional masih bertumbuh, Dewan growth of the national intermediation function, the Board
Komisaris juga mencermati bahwa kondisi tersebut belum of Commissioners also observed that such conditions were
berlangsung merata pada seluruh kelompok bank, termasuk not evenly distributed across all banking groups, including
masih adanya tekanan pada segmen bank dengan skala ongoing pressure on banking segments with more limited
permodalan yang lebih terbatas. Oleh karena itu, Dewan capital. For this reason, the Board of Commissioners
Komisaris secara konsisten menekankan agar Direksi tetap consistently emphasized that the Board of Directors must
menjalankan strategi usaha secara selektif, menjaga disiplin continue to implement selective business strategy, maintain
manajemen risiko, memperkuat struktur pendanaan, serta disciplined risk management, strengthen funding structure,
mengutamakan kualitas aset dan efisiensi operasional agar and prioritize asset quality and operational efficiency so
Bank mampu merespons persaingan industri secara lebih that the Bank can respond to industry competition more
adaptif dan berkelanjutan. adaptively and sustainably.
Pengawasan terhadap Perumusan dan Supervision of Bank Victoria’s Strategy
Implementasi Strategi Bank Victoria Formulation and Implementation
Dewan Komisaris menjalankan fungsi pengawasan secara The Board of Commissioners actively supervises
aktif terhadap proses perumusan strategi dan kebijakan the strategy and policy formulation process developed
yang disusun oleh Direksi, dengan memastikan keselarasan by the Board of Directors, ensuring alignment between
antara arah pengembangan usaha, profil risiko, kondisi business development direction, risk profile, industry
industri, serta visi jangka panjang Bank. Pengawasan conditions, and the Bank’s long-term vision. Such
tersebut dilakukan melalui penelaahan atas Rencana Bisnis supervision is conducted through a review of the Bank’s
Bank (RBB) dan Rencana Aksi Keuangan Berkelanjutan Business Plan (RBB) and Sustainable Finance Action Plan
(RAKB), termasuk arah transformasi digital serta agenda (RAKB), including the direction of digital transformation and
keuangan berkelanjutan, disertai pemberian arahan dan sustainable finance agenda, accompanied by the provision
masukan konstruktif agar setiap kebijakan yang ditetapkan of constructive direction and input to ensure each policy
tetap berada dalam koridor kehati-hatian, kepatuhan, dan remains within the framework of prudence, compliance,
keberlanjutan. Sebagai bagian dari pelaksanaan fungsi and sustainability. As part of its function implementation,
tersebut, Dewan Komisaris juga meninjau strategi Bank the Board of Commissioners also periodically reviews
secara berkala serta menyusun Laporan Pengawasan the Bank’s strategy and prepares the RBB Supervision
RBB yang disampaikan kepada otoritas berwenang setiap Report, which is submitted to the relevant authorities each
semester. semester.
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Dalam pelaksanaannya, pengawasan dilakukan secara In the implementation, supervision is conducted continuously
berkesinambungan melalui forum rapat internal Dewan through internal meetings of the Board of Commissioners
Komisaris maupun rapat gabungan dengan Direksi. Agenda and joint meetings with the Board of Directors. Discussions
yang dibahas mencakup antara lain laporan Direktur on the agenda include the Director of Compliance’s report,
Kepatuhan, laporan tingkat kesehatan Bank, laporan the Bank’s sound level report, financial statements and
keuangan dan pengendalian internal, roadmap digital Bank internal control reports, Bank Victoria’s digital roadmap,
Victoria, evaluasi kinerja berkala, hingga pembahasan periodic performance evaluations, and discussions on
RBB 2026–2028. Intensitas dan substansi pembahasan the 2026–2028 RBB. The intensity and substance of these
tersebut menunjukkan bahwa fungsi pengawasan tidak discussions demonstrate that the supervisory function is
hanya dilakukan secara formal, melainkan diarahkan untuk not merely formal but is aimed at ensuring that strategy
memastikan implementasi strategi berjalan konsisten, implementation is consistent, measurable, and responsive
terukur, dan responsif terhadap perubahan kondisi usaha. to changing business conditions.
Penilaian terhadap Kinerja Direksi Assessment of the Board of Directors’
mengenai Pengelolaan Bank Victoria Performance regarding the Management
of Bank Victoria
Dewan Komisaris menilai bahwa Direksi telah menjalankan The Board of Commissioners considered that the Board
fungsi pengelolaan Bank sepanjang tahun 2025 dengan of Directors carried out its management functions
mengedepankan prinsip kehati-hatian, akuntabilitas, dan throughout 2025 by prioritizing the principles of prudence,
orientasi keberlanjutan. Penilaian tersebut didasarkan accountability, and sustainability orientation. This
pada evaluasi atas kepemimpinan, kerja sama, komunikasi, assessment was based on the evaluations of leadership,
implementasi GCG, pencapaian RBB, serta tindak lanjut cooperation, communication, GCG implementation,
Direksi atas rekomendasi audit internal, auditor eksternal, achievement of the Bank’s RBB, and the Board of Directors’
dan hasil pengawasan regulator. Berdasarkan penilaian follow-up on recommendations from internal audits,
tersebut, hasil evaluasi kinerja Direksi oleh Dewan Komisaris external auditors, and regulatory supervision results.
untuk tahun 2025 tingkat kesehatan Bank memperoleh nilai Based on this assessment, the Board of Commissioners’
komposit 2 dengan kategori Baik, yang menunjukkan bahwa performance evaluation of the Board of Directors for
Direksi telah menjalankan tugas dan tanggung jawabnya 2025 assigned the Bank a composite score of 2 under
secara memadai dalam mengelola Bank di tengah tantangan the category of Good, indicating that the Board of Directors
usaha yang dinamis. adequately carried out its duties and responsibilities in
managing the Bank amidst dynamic business challenges.
Dari sisi kinerja usaha, Dewan Komisaris mencermati adanya In terms of business performance, the Board of
perkembangan yang positif pada sejumlah indikator utama. Commissioners recorded positive developments in several
Peningkatan pendapatan bunga sebesar 10,89%, yang key indicators. A 10.89% increase in interest income, driven
didukung oleh kenaikan pendapatan operasional lainnya by the increase in other operating income of 45.81%,
sebesar 45,81%, berkontribusi terhadap pertumbuhan laba contributed to the 11.78% growth in profit for the year.
tahun berjalan sebesar 11,78%. Dari sisi posisi keuangan, In terms of financial position, asset growth of 16.61%
pertumbuhan aset sebesar 16,61% diikuti oleh peningkatan was followed by the increase in liabilities and equity, and
liabilitas dan ekuitas, serta didukung oleh pertumbuhan driven by the growth in lending, reflecting a maintained
penyaluran kredit yang mencerminkan fungsi intermediasi intermediation function. This development demonstrated
yang tetap terjaga. Perkembangan tersebut menunjukkan that the Board of Directors’ business management
bahwa strategi pengelolaan bisnis yang ditempuh Direksi strategy was capable of supporting business growth
mampu menopang pertumbuhan usaha di tengah tekanan amid competitive pressures and changes in the industry
kompetisi dan perubahan lingkungan industri. environment.
Pada saat yang sama, perhatian terhadap kualitas aset At the same time, attention to asset quality and risk
dan pengelolaan risiko juga terlihat melalui perbaikan rasio management was also evident in the improvement of Non-
Non-Performing Loan (NPL) menjadi 2,49% secara bruto Performing Loan (NPL) ratio to 2.49% on a gross basis and
dan 1,73% secara neto, serta peningkatan rasio KPMM 1.73% on a net basis, as well as the increase in CAR for credit,
untuk risiko kredit, operasional, dan pasar menjadi 23,84%. operational, and market risks to 23.84%. Nevertheless,
Walaupun demikian, Dewan Komisaris tetap mencermati the Board of Commissioners continues to monitor room
adanya ruang perbaikan pada beberapa indikator efisiensi for improvement in several efficiency and profitability
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dan profitabilitas, termasuk penguatan margin dan indicators, including strengthening margins and effective
efektivitas pengelolaan biaya, agar kualitas pertumbuhan cost management, so that the growth in the future remains
ke depan semakin solid dan tidak hanya bertumpu pada solid and is not solely reliant on business volume expansion.
ekspansi volume usaha.
Pandangan atas Prospek Usaha Views on Business Outlook
Prospek usaha Bank Victoria untuk tahun 2026 sebagaimana Bank Victoria’s business outlook for 2026, as prepared
disusun oleh Direksi dinilai telah mempertimbangkan by the Board of Directors, is deemed to have
dinamika eksternal secara komprehensif, baik pada comprehensively considered external dynamics, both at
tingkat global maupun domestik. Proyeksi perlambatan the global and domestic levels. The projected slowdown
pertumbuhan ekonomi global ke kisaran 3,2% di tengah in global economic growth to around 3.2% amid the rising
meningkatnya ketidakpastian geopolitik menjadi faktor geopolitical uncertainty serves as a factor that needs
yang perlu terus diantisipasi. Sementara perekonomian to be continuously anticipated. Meanwhile, the national
nasional yang diperkirakan tumbuh pada kisaran 4,9%-5,7% economy, projected to grow in the range of 4.9%-5.7%
dengan inflasi yang terjaga memberikan landasan yang with controlled inflation, provides a strong foundation. In
cukup kuat. Dalam konteks tersebut, pandangan terhadap this regard, banking industry’s outlook remains promising,
industri perbankan yang tetap prospektif, didukung oleh supported by loan growth in the range of 8%-12% and
pertumbuhan kredit pada kisaran 8%-12% serta permintaan maintained financing demand, reflecting a balance between
pembiayaan yang terjaga, mencerminkan keseimbangan growth opportunities and risk awareness.
antara peluang pertumbuhan dan kewaspadaan terhadap
risiko.
Sejalan dengan itu, strategi dan target usaha yang Correspondingly, business strategies and targets set
ditetapkan untuk tahun 2026 sebagaimana dalam rencana for 2026, as outlined in the Bank’s business plan, are
bisnis Bank, dinilai telah disusun secara terukur dan realistis, considered measurable and realistic, while maintaining
dengan tetap mengedepankan prinsip kehati-hatian. a prudent approach. Moderate growth targets for
Target pertumbuhan DPK, kredit, dan aset yang moderat DPK, loans, and assets demonstrate an approach that
menunjukkan pendekatan yang lebih menekankan kualitas emphasizes quality growth over merely aggressive
pertumbuhan daripada sekadar ekspansi yang agresif. expansion. Efforts to maintain strong capital adequacy,
Upaya menjaga kecukupan modal pada level yang kuat, maintain net interest margins, and improve asset quality
mempertahankan margin bunga bersih, serta meningkatkan by reducing the net NPL ratio demonstrate the focus
kualitas aset melalui penurunan rasio NPL neto menunjukkan on strengthening business fundamentals. Initiatives to
fokus pada penguatan fundamental bisnis. Inisiatif strengthen funding structure, develop network selectively,
penguatan struktur pendanaan, pengembangan jaringan and accelerate the transformation of transactions to digital
secara selektif, serta percepatan transformasi transaksi are also considered relevant in enhancing competitiveness
dengan digital juga dipandang relevan dalam meningkatkan and supporting the Bank’s sustainable performance amid
daya saing dan mendukung keberlanjutan kinerja Bank di the industry dynamics.
tengah dinamika industri.
Pandangan atas Penerapan Tata Kelola Views on the Implementation of Good
Perusahaan yang Baik Corporate Governance
Penerapan tata kelola perusahaan di Bank Victoria The corporate governance implementation at Bank Victoria
dipandang telah berjalan dengan mengacu pada kerangka is considered in accordance with a structured framework
yang terstruktur dan selaras dengan ketentuan regulator aligned with regulatory requirements and applicable best
serta praktik terbaik yang berlaku. Hal ini tercermin dari practices. This is reflected in the governance framework
adanya kerangka tata kelola yang dirancang sesuai dengan designed in accordance with the Bank’s operational
karakteristik operasional dan nilai inti Bank, sehingga characteristics and core values, thus supporting a more
mampu mendukung proses pengambilan keputusan yang accountable and transparent decision-making process.
lebih akuntabel dan transparan. Penerapan prinsip-prinsip The implementation of these governance principles is also
tata kelola tersebut juga terlihat telah terintegrasi dalam integrated into various internal policies and procedures,
berbagai kebijakan dan prosedur internal, serta menjadi serving as the foundation for consistent conduct of business
PT Bank Victoria International Tbk
44 Laporan Tahunan dan Keberlanjutan 2025
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landasan dalam menjalankan aktivitas usaha secara operations. In this matter, the Board of Commissioners
konsisten. Dalam hal ini, Dewan Komisaris menilai bahwa considers that the good corporate governance has been
implementasi tata kelola telah dilaksanakan dengan baik implemented properly and has made positive contribution
dan memberikan kontribusi positif terhadap penguatan to strengthening performance and enhancing stakeholder
kinerja serta peningkatan kepercayaan para pemangku trust.
kepentingan.
Dalam aspek implementasi, mekanisme pengawasan In terms of implementation, the periodic monitoring and
dan evaluasi yang dilakukan secara berkala dinilai telah evaluation mechanisms are considered to have provided
memberikan dasar yang memadai dalam menjaga efektivitas an adequate basis for maintaining the effectiveness of
penerapan tata kelola Bank. Penilaian melalui self- the Bank’s corporate governance implementation.
assessment mencerminkan adanya sistem evaluasi yang The self-assessment reflects the existence of
komprehensif, sekaligus menjadi sarana untuk melakukan a comprehensive evaluation system and serves as a means
perbaikan secara berkelanjutan. Meskipun demikian, Dewan for continuous improvement. Nevertheless, the Board of
Komisaris memandang bahwa upaya penyempurnaan Commissioners believes that further improvements are
tetap perlu dilakukan, khususnya dalam memperkuat necessary, particularly in strengthening implementation
konsistensi implementasi di seluruh lini organisasi serta consistency across the organization and enhancing
meningkatkan efektivitas pengendalian internal. Selain the effectiveness of internal controls. Furthermore,
itu, integrasi antara tata kelola dan pengelolaan risiko the integration of corporate governance and sustainability
keberlanjutan menunjukkan adanya keselarasan dengan risk management demonstrates the alignment with future-
arah pengembangan usaha yang berorientasi masa depan. oriented direction of business development. This approach
Pendekatan ini dinilai mampu terus memperkuat kualitas is considered capable of continuously strengthening
pengelolaan Bank secara menyeluruh. the quality of the Bank’s overall management.
Pandangan atas Penerapan Tanggung Views on the Implementation of Social
Jawab Sosial dan Lingkungan and Environmental Responsibility
Pelaksanaan tanggung jawab sosial dan lingkungan The implementation of social and environmental
di lingkungan operasional Bank Victoria dinilai telah responsibility within Bank Victoria’s operations is
menunjukkan arah yang semakin terintegrasi dengan considered to have shown a trend of increasing integration
pengembangan usaha. Inisiatif yang dijalankan tidak lagi with business development. Initiatives undertaken are no
semata bersifat kepatuhan, melainkan mulai dikaitkan longer solely for compliance purposes but are currently
dengan kerangka kebijakan strategis. Hal ini tercermin linked to the strategic policy framework. This is reflected in
dari penguatan pemahaman internal terkait aspek the strengthening of internal understanding of
lingkungan, sosial, dan tata kelola (Environmental, Social, Environmental, Social, and Governance (ESG) aspects and
and Governance/ESG) serta pemanfaatan Rencana Aksi the utilization of Sustainable Finance Action Plan (RAKB)
Keuangan Berkelanjutan (RAKB) sebagai pedoman dalam as the guideline for determining activity priorities. This
menentukan prioritas kegiatan. Pendekatan tersebut approach provides a more focused foundation for ensuring
memberikan landasan yang lebih terarah dalam memastikan that sustainability principles are implemented in alignment
bahwa prinsip keberlanjutan diimplementasikan secara with business needs.
selaras dengan kebutuhan bisnis.
Integrasi aspek keberlanjutan ke dalam kerangka manajemen The integration of sustainability aspects into risk
risiko juga mencerminkan adanya peningkatan perhatian management framework also reflects increased attention
terhadap potensi risiko yang bersumber dari faktor to potential risks stemming from economic, social, and
ekonomi, sosial, dan lingkungan. Di sisi lain, keterlibatan environmental factors. Furthermore, the involvement of
berbagai unit kerja dalam mendukung implementasi various work units in supporting policy implementation
kebijakan menunjukkan bahwa proses internalisasi telah indicates that the internalization process has begun
mulai berjalan pada tingkat operasional. Meskipun demikian, at the operational level. Nevertheless, strengthening
penguatan pada aspek konsistensi pelaksanaan dan the consistency of implementation and the depth
kedalaman evaluasi masih menjadi area yang perlu terus of evaluation remain areas that require continued
ditingkatkan, agar manfaat yang dihasilkan tidak hanya improvement, so that the resulting benefits are not merely
bersifat administratif, tetapi juga memberikan nilai tambah administrative but also provide more tangible added value
yang lebih nyata bagi pemangku kepentingan. for stakeholders.
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Perubahan Komposisi Anggota Dewan Changes in the Board of Commissioners’
Komisaris Composition
Sepanjang tahun 2025, tidak terdapat perubahan terkait Throughout 2025, there were no changes to the composition
komposisi anggota Dewan Komisaris Bank Victoria. of the Board of Commissioners of Bank Victoria. The current
Komposisi Dewan Komisaris yang menjabat hingga saat ini composition of the Board of Commissioners includes:
meliputi:
Komisaris Utama Independen : Zaenal Abidin Ph. D Independent President : Zaenal Abidin Ph. D
Commissioner
Komisaris Independen : Gunawan Tenggarahardja Independent Commissioner : Gunawan Tenggarahardja
Komisaris : Sia Leng Ho Commissioner : Sia Leng Ho
Penutup Closing
Dewan Komisaris menyampaikan penghargaan kepada The Board of Commissioners would like to express its
seluruh pihak yang telah berkontribusi dalam mendukung appreciation to all parties who contributed to supporting
kinerja Bank Victoria sepanjang tahun 2025, baik Direksi, Bank Victoria’s performance throughout 2025, including
karyawan, Pemegang Saham, mitra usaha, nasabah, maupun the Board of Directors, employees, shareholders, business
pemangku kepentingan lainnya. Keterpaduan peran, partners, customers, and other stakeholders. Integration
komitmen terhadap penerapan tata kelola yang baik, serta of roles, commitment to implementing good governance,
kemampuan dalam merespons dinamika industri menjadi and ability to respond to industry dynamics are crucial
faktor penting dalam menjaga keberlangsungan usaha factors in maintaining the Bank’s business continuity.
Bank. Dewan Komisaris akan terus melaksanakan fungsi The Board of Commissioners will continue to consistently
pengawasan dan pemberian nasihat secara konsisten carry out its supervisory and advisory functions to ensure
guna memastikan arah pengelolaan Bank tetap berada that the Bank’s management direction remains within
dalam koridor strategis yang tepat. Dengan dukungan the appropriate strategic corridor. With the support of
kolaborasi dan koordinasi yang berkesinambungan serta continuous collaboration and coordination, as well as
penguatan kapabilitas usaha, Bank diharapkan mampu strengthening business capabilities, the Bank is expected
mempertahankan kinerja yang stabil sekaligus memberikan to maintain stable performance while providing sustainable
nilai tambah yang berkelanjutan bagi seluruh pemangku added value to all stakeholders.
kepentingan.
Atas nama Dewan Komisaris
On behalf of the Board of Commissioners
PT Bank Victoria International Tbk,
Zaenal Abidin Ph.D
Komisaris Utama Independen
Independent President Commissioner
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46 Laporan Tahunan dan Keberlanjutan 2025
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Dewan Komisaris
Board of Commissioners
3
2 1
2 3 1
Gunawan Tenggarahardja Sia Leng Ho Zaenal Abidin Ph.D
Komisaris Independen Komisaris Komisaris Utama Independen
Independent Commissioner Commissioner Independent President Commissioner
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Laporan Direksi [POJK D.1]
Report of the Board of Directors
Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Dear Honorable Shareholders and Stakeholders,
Tahun 2025 menjadi periode yang menuntut ketahanan, The year 2025 became a period that demanded increased
ketepatan strategi, dan kemampuan adaptasi yang semakin resilience, strategic accuracy, and adaptability amid
tinggi di tengah dinamika ekonomi global yang masih the global economic dynamics still shrouded in uncertainty.
dibayangi ketidakpastian. Dalam kondisi tersebut, Bank Under these conditions, Bank Victoria implemented
Victoria menjalankan arah pengelolaan usaha secara terukur a measured business management direction while
dengan tetap mengedepankan prinsip kehati-hatian, prioritizing prudential principle, strengthening business
penguatan fundamental bisnis, serta peningkatan kualitas fundamentals, and improving service quality. Through
layanan. Melalui langkah-langkah strategis yang dijalankan the consistently implemented strategic steps,
secara konsisten, Bank berupaya menjaga kesinambungan the Bank strove to maintain its performance continuity
kinerja sekaligus memperkuat daya saing dalam merespons while strengthening competitiveness in responding to
perubahan lanskap industri perbankan yang semakin the increasingly dynamic landscape of banking industry.
dinamis.
Di tengah berbagai tantangan yang dihadapi, Bank Amidst the various challenges faced, Bank Victoria was
Victoria mampu mencatatkan perkembangan kinerja able to record positive performance developments.
yang positif. Pertumbuhan aset, peningkatan penyaluran Asset growth, increased lending, improved asset
kredit, perbaikan kualitas aset, penguatan permodalan, quality, strengthened capital, and increased net profit
serta kenaikan laba bersih menunjukkan bahwa strategi demonstrated that the strategies implemented throughout
yang diterapkan sepanjang tahun berjalan pada arah yang the year were on the right track. This performance
tepat. Kinerja tersebut juga mencerminkan keterpaduan also reflected the integration of management policies,
antara kebijakan manajemen, disiplin pengelolaan risiko, disciplined risk management, strong governance support,
dukungan tata kelola yang kuat, serta kontribusi seluruh and all stakeholders’ contribution in maintaining the Bank’s
pemangku kepentingan dalam menjaga keberlangsungan sustainable business growth.
pertumbuhan usaha Bank.
Tantangan Ekonomi dan Industri Economic Challenges and Banking
Perbankan Tahun 2025 Industry in 2025
Sepanjang tahun 2025, perekonomian global masih diwarnai Throughout 2025, the global economy was still filled with
oleh ketegangan geopolitik, fragmentasi perdagangan, geopolitical tensions, trade fragmentation, and increasing
dan meningkatnya ketidakpastian pasar keuangan. Konflik financial market uncertainty. The ongoing Russia-
Rusia–Ukraina yang belum mereda, eskalasi di Timur Tengah, Ukraine conflict, escalation in the Middle East, as well as
serta kebijakan tarif dan proteksionisme Amerika Serikat US tariff and protectionist policies added pressures to
menambah tekanan terhadap perdagangan internasional, the international trade, supply chains, and business
rantai pasok, dan sentimen pelaku usaha. Kondisi tersebut sentiment. Such conditions slowed global economic
mendorong perlambatan pertumbuhan ekonomi global growth to 3.3% and held back the decline in global inflation.
menjadi 3,3% serta menahan laju penurunan inflasi global.
Di tengah situasi global tersebut, perekonomian Indonesia Amidst these global conditions, Indonesia’s economy
tetap menunjukkan resiliensi yang baik. Pertumbuhan continued to demonstrate good resilience. The national
ekonomi nasional tercatat sebesar 5,39% dengan inflasi economic growth was recorded at 5.39%, with inflation
yang terjaga pada level 2,92%, didukung oleh kuatnya maintained at 2.92%, driven by strong domestic demand,
permintaan domestik, pertumbuhan investasi, kinerja investment growth, solid export performance, and
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ACHMAD FRISCANTONO
Direktur Utama
President Director
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ekspor yang tetap solid, serta akselerasi digitalisasi sistem accelerated payment system digitalization. These
pembayaran. Fundamental ekonomi nasional yang relatif relatively strong national economic fundamentals served
kuat ini menjadi penopang penting bagi keberlangsungan as an important support for the sustainability of business
aktivitas usaha dan permintaan pembiayaan di sektor activities and demand for financing in banking sector.
perbankan.
Dari sisi industri, perbankan nasional pada tahun 2025 tetap In terms of industry, the national banking sector in 2025
menunjukkan kinerja yang solid dengan pertumbuhan kredit continued to demonstrate solid performance, with
sebesar 9,46% dan Dana Pihak Ketiga sebesar 13,83%. loan growth of 9.46% and Third-Party Funds of 13.83%.
Likuiditas industri juga tetap memadai, ditopang oleh rasio The Industry’s liquidity also remained adequate, driven
Alat Likuid terhadap Dana Pihak Ketiga (AL/DPK) maupun by strong ratios of Liquid Assets to Third-Party Funds
terhadap Non-Core Deposit (AL/NCD), serta Liquidity (AL/DPK) and Non-Core Deposits (AL/NCD), as well as
Coverage Ratio (LCR) yang berada pada level kuat. Namun Liquidity Coverage Ratio (LCR). Nevertheless, the industry’s
demikian, pertumbuhan industri belum berlangsung merata growth was not evenly distributed across all banking
pada seluruh kelompok bank. Tekanan masih terasa pada groups. Pressures were still felt in the Bank Group based on
segmen Kelompok Bank berdasarkan Modal Inti (KBMI) 1, Core Capital (KBMI) 1 segment, which recorded a decline in
yang mencatatkan penurunan aset sebesar 9,55%, DPK assets of 9.55%, DPK of 4.55%, and loans of 6.56%. These
sebesar 4,55%. dan kredit sebesar 6,56%. Kondisi ini conditions indicated that while industry’s liquidity remained
menunjukkan bahwa meskipun likuiditas industri secara generally strong, competition for funding and lending
umum tetap kuat, persaingan dalam penghimpunan within banking groups remained intense, encouraging more
dana dan penyaluran kredit pada kelompok bank masih selective and quality-oriented liquidity management and
berlangsung ketat, sehingga mendorong pengelolaan financing expansion.
likuiditas dan ekspansi pembiayaan yang lebih selektif serta
berorientasi pada kualitas.
Kebijakan dan Strategi Keberlanjutan Policies and Sustainability Strategies
yang Ditempuh Bank Victoria Taken by Bank Victoria
Dalam menghadapi dinamika industri yang semakin In facing the increasingly complex industry dynamics,
kompleks, Bank Victoria terus memperkuat komitmen Bank Victoria constantly strengthens its commitment
terhadap penerapan keuangan berkelanjutan melalui to implementing sustainable finance through policies
kebijakan dan strategi yang terintegrasi dalam and strategies integrated into business development.
pengembangan bisnis. Pendekatan ini tidak hanya This approach focuses not only on achieving short-
berfokus pada pencapaian kinerja jangka pendek, tetapi term performance but also on creating sound, quality,
juga diarahkan untuk menciptakan pertumbuhan yang and sustainable growth. This is realized through
sehat, berkualitas, dan berkesinambungan. Hal tersebut the application of prudential banking principles,
diwujudkan melalui penerapan prinsip kehati-hatian strengthening of risk management aspects, and
(prudential banking), penguatan aspek manajemen risiko, development in business portfolio with due observance of
serta pengembangan portofolio bisnis yang memperhatikan Environmental, Social, and Governance (ESG) aspects, as
aspek lingkungan, sosial, dan tata kelola (Environmental, stated in the Bank’s Business Plan (RBB) and Sustainable
Social, and Governance/ESG), sebagaimana tertuang Finance Action Plan (RAKB).
dalam Rencana Bisnis Bank (RBB) dan Rencana Aksi
Keuangan Berkelanjutan (RAKB).
Sepanjang tahun 2025, fokus utama strategi Throughout 2025, Bank Victoria’s business development
pengembangan bisnis Bank Victoria diarahkan pada strategy focused on 3 main pillars, namely strengthening
3 pilar utama, yaitu penguatan fungsi intermediasi melalui intermediation function through quality lending, optimizing
penyaluran kredit yang berkualitas, optimalisasi struktur funding structure, and accelerating digital transformation.
pendanaan, serta percepatan transformasi digital. Di In credit sector, the strategy was implemented
bidang perkreditan, strategi dijalankan secara selektif dan selectively and conservatively, with measured growth
konservatif dengan proyeksi pertumbuhan yang terukur, projections, accompanied by improvements in asset
disertai peningkatan kualitas aset melalui penguatan quality through strengthening of debtor monitoring
sistem monitoring debitur, early warning system, serta systems, early warning systems, and development of
pengembangan kapabilitas sumber daya manusia. Upaya human capital capabilities. These efforts were supported
ini turut didukung oleh pengembangan ekosistem digital by the development of digital lending ecosystem and
lending dan pengembangan penerusan kredit melalui the development of loan distribution through channeling
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skema channeling dengan berbagai mitra strategis, guna schemes with various strategic partners, with the aim of
memperluas akses pembiayaan sekaligus meningkatkan broadening access to financing while im-proving process
efisiensi proses. Sejalan dengan itu, pada sisi pendanaan efficiency. Similarly, in terms of funding and service,
dan layanan, Bank terus mendorong pertumbuhan the Bank continued to drive optimal funding growth while
dana secara optimal dengan tetap menjaga biaya dana, maintaining cost of funds, strengthening customer loyalty,
memperkuat loyalitas nasabah, serta mengembangkan and developing digital-based products and services,
produk dan layanan berbasis digital, termasuk melalui including through enhanced mobile and internet banking
peningkatan kapabilitas mobile dan internet banking serta capabilities and the development of digital operations.
pengembangan digital operations.
Selanjutnya, pada aspek operasional dan teknologi informasi, Furthermore, in operational and information technology
strategi difokuskan pada penguatan infrastruktur digital, aspects, the strategy focused on strengthening digital
peningkatan kualitas layanan, serta optimalisasi efisiensi infrastructure, improving service quality, and continuously
operasional secara berkelanjutan. Transformasi digital optimizing operational efficiency. Digital transformation
terus didorong melalui pengembangan digital banking, continued to be driven through the development of digital
pemanfaatan data analytics, serta peningkatan keamanan banking, utilization of data analytics, and enhancement
dan kepatuhan sistem teknologi informasi. Di sisi pemasaran, in security and compliance of information technology
Bank Victoria secara aktif mengembangkan inovasi produk systems. In terms of marketing, Bank Victoria actively
dan layanan, serta memperluas jangkauan pasar melalui developed the innovations on products and services and
optimalisasi jaringan kantor dan pengembangan transaksi expanded its market reach by optimizing office network
digital. Upaya tersebut juga diiringi dengan peningkatan and developing digital transactions. These efforts were also
literasi dan inklusi keuangan, termasuk dalam mendukung accompanied by increased financial literacy and inclusion,
implementasi keuangan berkelanjutan. Melalui langkah including in supporting the implementation of sustainable
ini, Bank memperkuat keterlibatan nasabah sekaligus finance. Through these steps, the Bank strengthened
memperluas basis pertumbuhan usaha. customer engagement while broadening its base for
business growth.
Peranan Direksi dalam Perumusan dan Board of Directors’ Role in Formulation
Implementasi Strategi Keberlanjutan and Implementation of Sustainability
Strategy
Perumusan strategi dan kebijakan strategis Bank The formulation of the Bank’s strategies and strategic
dilaksanakan melalui peran aktif manajemen dalam policies is carried out through the management’s active
memastikan keselarasan antara visi jangka panjang, profil role in ensuring alignment between long-term vision,
risiko, serta dinamika industri yang terus berkembang. risk profile, and evolving industry dynamics. Strategy
Penyusunan strategi dilakukan secara komprehensif melalui development is carried out comprehensively through
analisis kondisi makroekonomi, tren industri perbankan, the analysis of macroeconomic conditions, banking
perubahan regulasi yang relevan dengan kegiatan usaha industry trends, regulatory changes relevant to the Bank’s
Bank, serta evaluasi kinerja internal guna menghasilkan business activities, and internal performance evaluations to
kebijakan yang terukur, adaptif, dan sejalan dengan prinsip develop policies that are measurable, adaptive, and aligned
keberlanjutan. Dalam kerangka tersebut, RAKB menjadi with sustainability principles. Within such framework,
acuan dalam penetapan prioritas bisnis, pengelolaan risiko, RAKB serves as a reference for setting business priorities,
serta penguatan struktur permodalan dan likuiditas, dengan managing risks, and strengthening the capital and liquidity
tetap menjaga keseimbangan antara pertumbuhan dan structure, while maintaining the balance between growth
prinsip kehati-hatian. and prudential principles.
Dalam memastikan implementasi strategi berjalan efektif, To ensure effective strategy implementation, control and
dilakukan penguatan mekanisme pengendalian dan supervision mechanisms are strengthened by establishing
pengawasan melalui penetapan indikator kinerja utama measurable Key Performance Indicators (KPIs) across all
(Key Performance Indicators atau KPI) yang terukur di organizational levels, including indicators related to the
seluruh lini organisasi, termasuk indikator yang berkaitan implementation of RAKB. Performance evaluations are
dengan pelaksanaan RAKB. Evaluasi kinerja dilaksanakan conducted periodically through management forums,
secara berkala melalui forum manajemen yang didukung supported by a transparent and timely reporting system,
oleh sistem pelaporan yang transparan dan tepat waktu, enabling responsive strategy adjustments. Furthermore,
sehingga memungkinkan dilakukannya penyesuaian strategi risk management, compliance, and internal audit functions
secara responsif. Selain itu, penguatan fungsi manajemen are continuously strengthened to ensure that the policy
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risiko, kepatuhan, serta audit internal terus dilakukan implementation complies with prudential principles and
guna memastikan implementasi kebijakan berjalan sesuai applicable regulations, along with the optimization of
prinsip kehati-hatian dan ketentuan yang berlaku, seiring information technology utilization and human capital
dengan optimalisasi pemanfaatan teknologi informasi dan development to support the effective implementation of
pengembangan sumber daya manusia untuk mendukung the Bank’s strategy.
efektivitas pelaksanaan strategi Bank.
Pencapaian Target dan Kinerja Target Achievement and Sustainability
Keberlanjutan Bank Victoria Performance of Bank Victoria
Kinerja Bank Victoria pada tahun 2025 menunjukkan Bank Victoria’s performance in 2025 demonstrated that
capaian yang secara umum bergerak selaras dengan arah achievements were generally in line with the established
strategis yang telah ditetapkan. Peningkatan pendapatan strategic direction. The increase in interest income of
bunga sebesar 10,89% menjadi Rp2,30 triliun atau 10.89% to Rp2.30 trillion, or 101.5% of the target, coupled
mencapai 101,5% dari target, yang turut diperkuat oleh with the increase in other operating income of 45.81%,
kenaikan pendapatan operasional lainnya sebesar 45,81%, was the primary factor driving the growth in profit for
menjadi faktor utama yang mendorong pertumbuhan laba the year of 11.78% to Rp131.75 billion, or 84.45% of
tahun berjalan sebesar 11,78% menjadi Rp131,75 miliar the target. These achievements reflected the strengthening
atau sebesar 84,45% dari target. Hal ini mencerminkan of revenue performance, which directly contributed to
bahwa penguatan kinerja pendapatan mampu memberikan the increased profitability. Consistently, the increasingly
kontribusi langsung terhadap peningkatan profitabilitas. diversified revenue structure contributed to the sustained
Sejalan dengan itu, struktur pendapatan yang semakin strengthening of financial performance.
beragam turut memperkuat kualitas kinerja keuangan
secara berkesinambungan.
Dari sisi posisi neraca keuangan, total aset meningkat In terms of balance sheet, the total assets increased by
sebesar 16,61% menjadi Rp36,20 triliun atau mencapai 16.61% to Rp36.20 trillion, or 105.86% of the target. This
105,86% dari target yang ditetapkan. Peningkatan ini increase wwas in line with the increase in liabilities of
sejalan dengan bertambahnya liabilitas sebesar 17,41% 17.41% to Rp31.83 trillion and the increase in equity of
menjadi Rp31,83 triliun serta pertumbuhan ekuitas sebesar 11.07% to Rp4.37 trillion, representing the strengthening
11,07% menjadi Rp4,37 triliun, yang mencerminkan funding structure to support the Bank’s business expansion.
penguatan struktur pendanaan dalam mendukung ekspansi This growth was also supported by the increase in lending
usaha Bank. Pertumbuhan tersebut juga didukung oleh to third parties of 8.44% to Rp22.16 trillion, as well as
peningkatan penyaluran kredit kepada pihak ketiga sebesar the increase in loans to related parties of 77.89% to
8,44% menjadi Rp22,16 triliun, serta kenaikan kredit kepada Rp219.63 billion, indicating the strengthening of
pihak berelasi sebesar 77,89% menjadi Rp219,63 miliar, the intermediation function. On the other hand, the total
yang menunjukkan penguatan fungsi intermediasi. Di sisi DPK increased by 4.13% to Rp24.29 trillion, driven by the
lain, total DPK meningkat 4,13% menjadi Rp24,29 triliun, increase in savings deposits and demand deposits of
dipengaruhi oleh peningkatan tabungan dan giro sebesar 14.88% and 14.94%, respectively.
14,88% dan 14,94%.
Dalam konteks tersebut, peningkatan Loan to Deposit Ratio In this regard, the increase in Loan-to-Deposit Ratio (LDR)
(LDR) menjadi 92,12% dari 88,12% pada tahun sebelumnya to 92.12% from 88.12% in the previous year indicated
mengindikasikan fungsi intermediasi yang semakin the increasingly optimal intermediation function in
optimal dalam mendukung penyaluran kredit. Di sisi lain, supporting lending. On the other hand, profitability and
rasio profitabilitas dan efisiensi menunjukkan dinamika efficiency ratios exhibited dynamics that warranted close
yang perlu dicermati, dengan Return on Assets (ROA) attention, with Return on Assets (ROA) recorded at 0.50%
tercatat sebesar 0,50% dan Net Interest Margin (NIM) and Net Interest Margin (NIM) at 2.05%, a slight decrease
sebesar 2,05% yang sedikit menurun dibandingkan tahun compared to those of the previous year. Operating
sebelumnya, serta Biaya Operasional terhadap Pendapatan Expenses to Operating Income (BOPO) increased to
Operasional (BOPO) yang meningkat menjadi 92,17%, yang 92.17%, indicating pressure on operational efficiency.
mengindikasikan tekanan terhadap efisiensi operasional. Nevertheless, improvements in asset quality, reflected in
Meskipun demikian, perbaikan kualitas aset yang tercermin the decline in Non-Performing Loans (NPL), both gross by
dari penurunan Non-Performing Loan (NPL), baik bruto 2.49% and net by 1.73%, demonstrated the effectiveness
sebesar 2,49% maupun neto sebesar 1,73%, menunjukkan of credit risk management. These conditions contributed to
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efektivitas pengelolaan risiko kredit. Kondisi ini turut maintaining the stability of the Bank’s performance, along
menjaga stabilitas kinerja Bank, seiring dengan penguatan with strengthening efficiency and funding structure.
efisiensi dan struktur pendanaan.
Dari sisi keberlanjutan, Bank telah membentuk Tim In terms of sustainability, the Bank established the Team for
Penyusun dan Pelaksana Aksi Keuangan Berkelanjutan Preparing and Implementing Sustainable Financial Actions
melalui Surat Keputusan Direksi tanggal 30 April 2025, through the Board of Directors’ Decision Letter dated
meningkatkan total pembiayaan terhadap kegiatan usaha 30 April 2025, increased total financing for sustainable
berkelanjutan menjadi Rp469 miliar, serta menjalankan business activities to Rp469 billion, and implemented the
RAKB tahun 2025. Sepanjang tahun 2025, Bank Victoria 2025 RAKB. Throughout 2025, Bank Victoria consistently
secara konsisten memperkuat kualitas sumber daya strengthened the quality of its human capital through
manusia melalui berbagai program pengembangan yang various structured development programs, including
terstruktur, termasuk pelatihan keuangan berkelanjutan sustainable finance training attended by 120 participants.
yang diikuti oleh 120 peserta. Secara keseluruhan, Overall, the training program reached the majority of
program pelatihan telah menjangkau mayoritas karyawan, employees, reflecting Bank Victoria’s focus on ensuring
mencerminkan fokus Bank Victoria dalam memastikan the organization’s readiness to face the ever-evolving
kesiapan organisasi menghadapi dinamika bisnis yang terus business dynamics. This commitment demonstrated that
berkembang. Komitmen ini menunjukkan bahwa penguatan strengthening of HC capabilities and the sustainability
kapabilitas SDM dan agenda keberlanjutan dijalankan secara agenda were implemented in an integrated manner as part
terintegrasi sebagai bagian dari strategi transformasi Bank. of the Bank’s transformation strategy.
Demikian pula pada aspek keberlanjutan lingkungan, Bank Similarly, in terms of environmental sustainability,
telah mencatatkan perkembangan yang positif melalui the Bank recorded positive progress through
pengelolaan operasional yang semakin efisien dan lebih the increasingly efficient operational management that
selaras dengan prinsip keberlanjutan. Penggunaan energi aligned more closely with sustainability principles. Energy
tercatat menurun 14,32% menjadi 6.227,15 GJ, begitu juga use decreased by 14.32% to 6,227.15 GJ, while emissions
emisi yang dihasilkan menurun 18,15% menjadi 1.179,41 decreased by 18.15% to 1,179.41 tons CO2eq. Meanwhile,
ton CO2eq. Di sisi lain, penggunaan air tercatat sebesar water use was recorded at 20,525.30 m3 or increased
20.525,30 m3 atau meningkat 2,22% dibandingkan tahun by 2.22% compared to the previous year, thus remaining
sebelumnya, sehingga tetap menjadi area yang perlu areas that required more careful management going
dikelola secara lebih cermat ke depan. Secara umum, forward. Overall, these achievements demonstrated that
capaian ini menunjukkan bahwa di tengah pertumbuhan amid business growth and strengthening operational
usaha dan penguatan aktivitas operasional, Bank tetap activities, the Bank constantly strove to maintain efficient
berupaya menjaga efisiensi penggunaan sumber daya resource use and minimize the environmental impact of its
serta meminimalkan dampak lingkungan dari kegiatan operations.
operasional.
Komitmen Bank Victoria akan Penerapan Bank Victoria’s Commitment to
Keuangan Berkelanjutan Implementing Sustainable Finance
Bank Victoria secara konsisten mengintegrasikan prinsip Bank Victoria consistently integrates sustainable finance
keuangan berkelanjutan ke dalam kegiatan usaha melalui principles into its business activities through strengthened
penguatan tata kelola, pengembangan kapasitas internal, governance, internal capacity development, and strategic
serta penyelarasan kebijakan strategis. Upaya ini antara policy alignment. These efforts include continuously
lain diwujudkan melalui peningkatan kompetensi karyawan improving employee competency to ensure adequate
secara berkelanjutan agar memiliki pemahaman yang understanding of ESG aspects, thereby supporting
memadai terkait aspek ESG, sehingga mampu mendukung responsible business implementation. Furthermore,
implementasi bisnis yang bertanggung jawab. Selain itu, the development and implementation of RAKB, which serve
penyusunan dan implementasi RAKB yang menjadi acuan as references for establishing strategic priorities, ensure
dalam menetapkan prioritas strategis turut memastikan that every business initiative is in line with the established
bahwa setiap inisiatif usaha selaras dengan prinsip sustainability principles.
keberlanjutan yang telah ditetapkan.
Dalam pelaksanaannya, Bank juga mengintegrasikan In the implementation, the Bank also integrates sustainability
aspek keberlanjutan ke dalam kebijakan manajemen risiko aspects into its risk management policies to identify,
guna mengidentifikasi, mengukur, dan mengelola potensi measure, and manage potential risks related to economic,
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risiko yang berkaitan dengan faktor ekonomi, sosial, dan social, and environmental factors. Synergy between
lingkungan. Sinergi antara Unit Sistem dan Prosedur dengan the System and Procedure Unit and various work units is
berbagai unit kerja terus diperkuat untuk memastikan continuously strengthened to ensure that operational
bahwa kebijakan dan prosedur operasional mampu policies and procedures consistently accommodate
mengakomodasi prinsip keuangan berkelanjutan secara sustainable finance principles. This approach enables RAKB
konsisten. Pendekatan ini memungkinkan implementasi implementation to be structured and measurable across
RAKB berjalan secara terstruktur dan terukur di seluruh all operational lines. With the support of solid governance
lini operasional. Dengan dukungan tata kelola yang solid and effective internal collaboration, the integration of
serta kolaborasi internal yang efektif, integrasi keuangan sustainable finance can be implemented in alignment with
berkelanjutan dapat diimplementasikan secara selaras business needs and applicable regulations.
dengan kebutuhan bisnis dan ketentuan yang berlaku.
Penerapan Tata Kelola Perusahaan yang Implementation of Good Corporate
Baik Governance
Penerapan tata kelola perusahaan yang baik (Good The implementation of Good Corporate Governance
Corporate Governance/GCG) di Bank Victoria dilaksanakan (GCG) at Bank Victoria serves as the main foundation
sebagai fondasi utama dalam pengelolaan usaha yang tidak for business management, oriented not only towards
hanya berorientasi pada kepatuhan terhadap regulasi, regulatory compliance but also towards continuously
tetapi juga pada peningkatan kinerja dan daya saing secara improving performance and competitiveness. GCG
berkelanjutan. Implementasi GCG mengacu pada ketentuan implementation adheres to the provisions of Financial
Otoritas Jasa Keuangan serta Pedoman Umum Governansi Services Authority and the 2021 General Guidelines for
Korporat Indonesia (PUGKI) 2021 yang berlandaskan Indonesian Corporate Governance (PUGKI), which are
pilar perilaku beretika, akuntabilitas, transparansi, dan based on the pillars of ethical behavior, accountability,
keberlanjutan. Dalam pelaksanaannya, Bank menetapkan transparency, and sustainability. In its implementation,
Corporate Governance Framework yang disesuaikan the Bank establishes a Corporate Governance Framework
dengan karakteristik operasional, budaya organisasi, dan tailored to the operational characteristics, organizational
nilai inti perusahaan, sehingga prinsip tata kelola dapat culture, and corporate core values, ensuring consistent
terintegrasi secara konsisten di seluruh lini bisnis dan integration of governance principles across all business
mendukung pengambilan keputusan yang akuntabel serta lines and supporting accountable and transparent decision-
transparan. making.
Untuk memastikan efektivitas implementasinya, Bank To ensure an effective implementation, the Bank employs
menerapkan mekanisme tata kelola yang mengacu pada governance mechanisms according to the industry best
praktik terbaik industri melalui penetapan standar kualitas, practices through the establishment of quality standards,
pengawasan, penilaian, serta peningkatan berkelanjutan supervision, assessment, and continuous improvement
melalui benchmarking. Evaluasi atas penerapan GCG through benchmarking. GCG implementation is evaluated
dilakukan secara berkala melalui self-assessment yang periodically through self-assessments that cover 3 main
mencakup 3 aspek utama, yaitu governance structure, aspects, namely governance structure, governance
governance process, dan governance outcome, dengan process, and governance outcome, with due regard to
mempertimbangkan berbagai faktor penilaian yang relevan. various relevant assessment factors. In 2025, the Bank’s
Pada tahun 2025, hasil self-assessment GCG Bank berada GCG self-assessment was in rank 2 with a Good rating,
pada peringkat 2 dengan predikat Baik, yang menunjukkan indicating that overall governance implementation was
bahwa penerapan tata kelola secara umum telah berjalan properly-implemented and that several weaknesses were
dengan baik dan beberapa kelemahan yang ada dinilai significantly reduced compared to those of the previous
berkurang signifikan dibandingkan tahun sebelumnya. year.
Dalam mendukung kualitas pengendalian internal, Bank To support the quality of internal control, the Bank
menegaskan bahwa sistem pengendalian internal sepanjang confirmed that the internal control system was effective
tahun 2025 berada pada kondisi efektif dan memadai. and adequate throughout 2025. This strengthening also
Penguatan ini juga mencakup penerapan Internal Control included the implementation of Internal Control Over
Over Financial Reporting (ICOFR), pembentukan unit Financial Reporting (ICOFR), establishment of related units,
terkait, serta penegasan bahwa seluruh risiko yang muncul and affirmation that all emerging risks remained within
masih berada dalam batas toleransi. Selain itu, Bank juga tolerable limits. Furthermore, the Bank also demonstrated
menunjukkan penguatan nyata pada aspek manajemen tangible strengthening in aspects of risk management,
risiko, anti-fraud, Anti-Pencucian Uang dan Pencegahan anti-fraud, Anti-Money Laundering and Counter-Terrorist
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Pendanaan Terorisme (APU-PPT), serta Pencegahan Financing (AML-CTF), and Counter-Proliferation Financing
Pendanaan Proliferasi Senjata Pemusnah Massal (PPPSPM). of Weapons of Mass Destruction (CPF). One important
Salah satu cerminan pentingnya adalah nilai Financial reflection was the Financial Integrity Rating on Money
Integrity Rating on Money Laundering/Terrorism Financing Laundering/Terrorist Financing (FIR on ML/TF) in 2025
(FIR on ML/TF) pada 2025 sebesar 9,33 dengan predikat of 9.33, with a predicate of Very Good. This achievement
Sangat Baik. Pencapaian ini menunjukkan komitmen Bank demonstrated the Bank’s commitment to supporting
dalam mendukung integritas sistem keuangan nasional, the integrity of the national financial system, strengthening
memperkuat kualitas pelaporan, dan menjaga kepatuhan reporting quality, and maintaining compliance with
terhadap standar pencegahan kejahatan keuangan yang increasingly complex financial crime prevention standards.
semakin kompleks.
Pada saat yang sama, Direksi menyadari masih terdapat At the same time, the Board of Directors realizes that
ruang perbaikan, khususnya terkait ketepatan waktu dan there is still room for improvement, particularly regarding
akurasi pelaporan regulator. Hal tersebut telah menjadi the timeliness and accuracy of regulatory reporting. Such
perhatian serius manajemen dan akan terus ditindaklanjuti matter has been a serious concern for management and
melalui penguatan sistem pelaporan, penetapan will continue to be addressed through strengthening
penanggung jawab yang lebih jelas, serta peningkatan the reporting system, establishing clearer responsibilities,
monitoring secara berkelanjutan. and improving ongoing monitoring.
Prospek Usaha Tahun 2026 Business Outlook for 2026
Tahun 2026 diperkirakan masih diwarnai oleh dinamika The year 2026 is expected to continuously be filled
perekonomian global yang penuh tantangan. Pertumbuhan with challenging global economic dynamics. Global
ekonomi global diproyeksikan melambat ke kisaran 3,2% economic growth is projected to slow to around 3.2%
seiring meningkatnya ketidakpastian akibat tensi geopolitik due to increasing uncertainty caused by geopolitical
dan kebijakan perdagangan antarnegara. Di tengah kondisi tensions and international trade policies. Amidst these
tersebut, perekonomian Indonesia tetap menunjukkan conditions, Indonesia’s economy continues to demonstrate
ketahanan yang baik dengan proyeksi pertumbuhan pada good resilience, with projected growth in the range of
kisaran 4,9%-5,7% serta inflasi yang terjaga dalam rentang 4.9%-5.7% and inflation maintained within Bank Indonesia’s
sasaran Bank Indonesia. Kinerja ini didukung oleh kuatnya target range. This performance is supported by strong
konsumsi domestik, peningkatan investasi, serta stabilitas domestic consumption, increased investment, and stable
kebijakan makroekonomi, sehingga memberikan landasan macroeconomic policies, providing a solid foundation for
yang cukup solid bagi keberlanjutan aktivitas ekonomi the sustainability of national economic activity.
nasional.
Sejalan dengan kondisi tersebut, industri perbankan In line with these conditions, banking industry is
diperkirakan tetap memiliki prospek yang positif, terutama expected to maintain positive prospects, particularly
dari sisi fungsi intermediasi yang terus menunjukkan tren from intermediation function, which continues to show
pertumbuhan. Pada awal tahun 2026, pertumbuhan kredit a growth trend. At the beginning of 2026, loan growth is
tercatat sebesar 9,96%, meningkat dibandingkan periode recorded at 9.96%, an increase compared to the previous
sebelumnya, yang diproyeksikan akan terus berlanjut dengan period. This growth is projected to continue at a range of
kisaran pertumbuhan pada rentang 8%-12% sepanjang 8%-12% throughout the year. This is supported by
tahun. Hal ini didukung oleh permintaan pembiayaan yang maintained financing demand and relaxed lending policies.
tetap terjaga serta pelonggaran kebijakan penyaluran Meanwhile, prudential principles remain at the forefront
kredit. Di sisi lain, prinsip kehati-hatian tetap dikedepankan in anticipating risks, particularly in consumer segment
dalam mengantisipasi risiko, khususnya pada segmen and Micro, Small, and Medium Enterprises (MSMEs).
konsumsi serta Usaha Mikro, Kecil, dan Menengah (UMKM). Coordinated policy support between regulators and
Dukungan kebijakan yang terkoordinasi antara regulator the government also strengthens the industry’s prospects
dan pemerintah juga memperkuat prospek industri dalam in maintaining stability while encouraging sustainable
menjaga stabilitas sekaligus mendorong pertumbuhan yang growth.
berkelanjutan.
Dalam merespons prospek tersebut, Bank Victoria In response to this outlook, Bank Victoria establishes
menetapkan strategi dan target usaha yang terukur untuk measurable business strategies and targets for 2026, while
tahun 2026 dengan tetap mengedepankan prinsip kehati- prioritizing prudential and sustainable principles. The Bank
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hatian dan keberlanjutan. Bank menargetkan pertumbuhan targets DPK growth of around 5%, loans of around 7%,
DPK pada kisaran 5%, kredit sekitar 7%, serta total aset and total assets of around 6%, while maintaining a strong
sekitar 6%, dengan menjaga rasio kecukupan modal pada capital adequacy ratio of around 23.85%. Furthermore,
level yang kuat sekitar 23,85%. Selain itu, Bank berupaya the Bank strives to maintain a net interest margin above 2.0%
mempertahankan margin bunga bersih di atas 2,0% by controlling its cost of funds and improving asset quality
melalui pengendalian biaya dana, serta meningkatkan by reducing net NPL ratio to around 1.35%. These efforts
kualitas aset dengan menurunkan rasio NPL neto menjadi are supported by the strengthening of funding structure,
sekitar 1,35%. Upaya tersebut didukung oleh penguatan selectively expanding office network, and accelerating
struktur pendanaan, pengembangan jaringan kantor secara digital transformation through the development of more
selektif, serta percepatan transformasi digital melalui innovative, customer-oriented products and services.
pengembangan produk dan layanan yang lebih inovatif dan
berorientasi pada kebutuhan nasabah.
Perubahan Komposisi Anggota Direksi Changes in the Board of Directors’
Composition
Sepanjang tahun 2025, tidak terdapat perubahan terkait Throughout 2025, there were no changes to
komposisi anggota Direksi Bank Victoria. Komposisi Direksi the composition of the Board of Directors of Bank Victoria.
yang menjabat hingga saat ini meliputi: The current composition of the Board of Directors includes
as follows:
Direktur Utama : Achmad Friscantono President Director : Achmad Friscantono
Wakil Direktur Utama : Rusli Deputy President Director : Rusli
Direktur Bisnis : Lembing Director of Business : Lembing
Direktur Keuangan : Debora Wahjutirto Tanoyo Director of Finance : Debora Wahjutirto Tanoyo
Direktur Kepatuhan dan : Tamunan Director of Compliance and : Tamunan
Manajemen Risiko Risk Management
Penutup Closing
Menutup laporan ini, seluruh jajaran Direksi menyampaikan In closing this report, the entire Board of Directors would
apresiasi kepada Dewan Komisaris atas arahan, dukungan, like to express appreciation to the Board of Commissioners
dan pengawasan yang telah diberikan sepanjang tahun for their guidance, support, and supervision throughout
buku 2025, yang turut mendukung pelaksanaan strategi the 2025 fiscal year, which contributed to the targeted
secara terarah. Penghargaan juga disampaikan kepada implementation of the strategy. Appreciation also goes
seluruh karyawan atas dedikasi dan komitmen yang to all employees for their dedication and commitment in
berkontribusi dalam menjalankan kegiatan usaha Bank. contributing to the Bank’s business operations. Furthermore,
Selain itu, disampaikan pula ungkapan terima kasih kepada we would like to express our gratitude to the Shareholders,
para Pemegang Saham, nasabah, regulator, serta seluruh customers, regulators, and all stakeholders for their trust
pemangku kepentingan atas kepercayaan dan dukungan and support. Such support serves as an important part in
yang diberikan. Dukungan tersebut menjadi bagian driving performance improvement, service development,
penting dalam mendorong upaya peningkatan kinerja, and strengthening of the Bank’s role in providing sustainable
pengembangan layanan, serta penguatan peran Bank dalam added value.
memberikan nilai tambah yang berkelanjutan.
Atas nama Direksi
On behalf of the Board of Directors
PT Bank Victoria International Tbk,
Achmad Friscantono
Direktur Utama
President Director
PT Bank Victoria International Tbk
56 Laporan Tahunan dan Keberlanjutan 2025
Page 59
Direksi
Board of Directors
3 2
5
1
4
1 2
Achmad Friscantono Rusli
Direktur Utama Wakil Direktur Utama
3 President Director 4 Deputy President Director 5
Lembing Debora Wahjutirto Tanoyo Tamunan
Direktur Bisnis Direktur Keuangan Direktur Kepatuhan dan Manajemen Risiko
Director of Business Director of Finance Director of Compliance and Risk Management
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 57
Page 60
Tanggung Jawab Laporan Tahunan
dan Keberlanjutan
Annual and Sustainability Report Responsibility
Surat Pernyataan Anggota Dewan Komisaris tentang
Tanggung Jawab atas Laporan Tahunan dan Keberlanjutan 2025
PT Bank Victoria International Tbk
Statement of Members of the Board of Commissioners on
the Responsibility for the 2025 Annual and Sustainability Report of
PT Bank Victoria International Tbk
Kami, yang bertanda tangan di bawah ini, menyatakan bahwa We, the undersigned, hereby declare that all information
semua informasi dalam Laporan Tahunan dan Keberlanjutan in the Annual and Sustainability Report of PT Bank Victoria
PT Bank Victoria International Tbk tahun 2025 telah International Tbk for year 2025 has been fully contained and
dimuat secara lengkap dan bertanggung jawab penuh atas we shall be fully responsible to the correctness of contents
kebenaran isi Laporan Tahunan dan Keberlanjutan Bank. in the Annual and Sustainability Report of the Bank.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is hereby made in all truthfulness.
Jakarta, April 2026
Dewan Komisaris
Board of Commissioners
Zaenal Abidin Ph.D
Komisaris Utama Independen
Independent President Commissioner
Gunawan Tenggarahardja Sia Leng Ho
Komisaris Independen Komisaris
Independent Commissioner Commissioner
PT Bank Victoria International Tbk
58 Laporan Tahunan dan Keberlanjutan 2025
Page 61
Surat Pernyataan Anggota Direksi tentang
Tanggung Jawab atas Laporan Tahunan dan Keberlanjutan 2025
PT Bank Victoria International Tbk
Statement of Members of the Board of Directors on
the Responsibility for the 2025 Annual and Sustainability Report of
PT Bank Victoria International Tbk
Kami, yang bertanda tangan di bawah ini, menyatakan bahwa We, the undersigned, hereby declare that all information
semua informasi dalam Laporan Tahunan dan Keberlanjutan in the Annual and Sustainability Report of PT Bank Victoria
PT Bank Victoria International Tbk tahun 2025 telah International Tbk for year 2025 has been fully contained and
dimuat secara lengkap dan bertanggung jawab penuh atas we shall be fully responsible to the correctness of contents
kebenaran isi Laporan Tahunan dan Keberlanjutan Bank. in the Annual and Sustainability Report of the Bank.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is hereby made in all truthfulness.
Jakarta, April 2026
Direksi
Board of Directors
Achmad Friscantono Rusli
Direktur Utama Wakil Direktur Utama
President Director Deputy President Director
Lembing Debora Wahjutirto Tanoyo Tamunan
Direktur Bisnis Direktur Keuangan Direktur Kepatuhan dan Manajemen Risiko
Director of Business Director of Finance Director of Compliance and Risk Management
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 59
Page 62
Profil
Perusahaan
Company Profile
PT Bank Victoria International Tbk
60 Laporan Tahunan dan Keberlanjutan 2025
Page 63
03 PT Bank Victoria International Tbk 2025 Annual and Sustainability Report 61
Page 64
Profil Perusahaan
Company Profile
Identitas
Perusahaan
Company Identity
PT Bank Victoria International Tbk
Alamat [POJK C.2] Dasar Hukum Pendirian
Address Legal Basis of Establishment
Gedung Graha BIP Lt. 10 Didirikan dengan nama PT Bank Victoria pada tanggal
Jl. Gatot Subroto Kav. 23 28 Oktober 1992 berdasarkan Akta Notaris Amrul
Kel. Karet Semanggi, Kec. Setiabudi Partomuan Pohan, SH, LLM No. 71 yang selanjutnya
Jakarta Selatan 12930 diadakan pembetulan dengan Akta No. 30 tanggal
8 Juni 1993 dari notaris yang sama.
(021) 5228 888 Incorporated under the name PT Bank Victoria
(021) 5228 777 on 28 October 1992 based on the Notary Deed
No. 71 by Amrul Partomuan Pohan, SH, LLM, which
corsec@victoriabank.co.id was subsequently amended by Deed No. 30 dated
www.victoriabank.co.id 8 June 1993 of the same notary.
Tanggal Pendirian Bidang Usaha
Date of Establishment Line of Business
28 Oktober 1992 Bank Umum
Commercial Bank
28 October 1992
Modal Dasar Modal Ditempatkan dan Disetor Penuh
Authorized Capital Issued and Fully Paid-Up Capital
Rp
4,100,000,000,000 Rp
1,841,941,882,800
Keterangan / Description:
Pada tahun 2025, Bank Victoria tidak melakukan perubahan nama.
In 2025, Bank Victoria did not make any changes to its name.
Perubahan Organisasi yang Bersifat Signifikan [POJK C.6]
Significant Changes in Organization
Pada tahun 2025, Bank Victoria melakukan penutupan In 2025, Bank Victoria closed its Sub-Branch Office Tanah
Kantor Cabang Pembantu Tanah Abang Blok B, Kantor Abang Blok B, Sub-Branch Office Kelapa Gading Boulevard,
Cabang Pembantu Kelapa Gading Boulevard, dan Kantor and Sub-Branch Office Gading Serpong. Furthermore, to
Cabang Pembantu Gading Serpong. Selain itu, dalam expand its banking services reach in Bali region, the Bank
memperluas jangkauan layanan perbankan di wilayah Bali, also opened its newest functional office located at Cross
Bank juga membuka Kantor Fungsional terbarunya yang Vibe Paasha Atelier Kuta, Bali.
berlokasi di Cross Vibe Paasha Atelier Kuta, Bali.
PT Bank Victoria International Tbk
62 Laporan Tahunan dan Keberlanjutan 2025
Page 65
Kepemilikan Saham
Share Ownership 60.17%
10.63%
6.32%
22.88%
PT Victoria Investama Tbk : 60.17%
Chemical Asia Corporation Pte Ltd : 10.63%
Suzanna Tanojo : 6.32%
Masyarakat / Public <5% : 22.88%
Tanggal Pencatatan Saham di Bursa Efek Indonesia 30 Juni 1999
Share Listing Date in Indonesia Stock Exchange 30 June 1999
Dasar Hukum Perubahan Nama
Legal Basis of Name Change
Menjadi PT Bank Victoria International berdasarkan Akta Pembetulan No. 30 tanggal 8 Juni 1993 yang dibuat di hadapan Notaris
Amrul Partomuan Pohan, SH, LLM.
Became PT Bank Victoria International based on Deed of Correction No. 30 dated 8 June 1993 made before Notary Amrul
Partomuan Pohan, SH, LLM.
Kode Saham Media Sosial
Share Code Social Media
BVIC @bankvictoria Bank Victoria BankVictoriaID PT Bank Victoria International Tbk
Skala Usaha [POJK C.3]
Business Scale
Jaringan Kantor Wilayah Operasional
Office Network Operational Areas
1 Kantor Pusat
Head Office 21 Kantor Cabang Pembantu
Sub-Branch Offices
•
•
Jakarta
Bogor
• Solo
• Surabaya
• Medan
• Manado
• Bandung • Bali • Makassar
14 Kantor Cabang Utama
Main Branch Offices 1 Kantor Fungsional
Functional Office • Semarang
Total Karyawan (per Desember 2025) Total Aset (Per Desember 2025) Total Liabilitas (Per Desember 2025)
Total Employees (as of December 2025) Total Assets (As of December 2025) Total Liabilities (As of December 2025)
723 Orang
People 36.20 triliun
Rp
trillion
Rp
31.83 triliun
trillion
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 63
Page 66
Profil Perusahaan
Company Profile
Riwayat Singkat
Brief History
1992-2007 2008-2018
Didirikan di Jakarta dengan nama PT Bank Victoria pada Melakukan PUT IV sejumlah 1.167.498.560 lembar
tanggal 28 Oktober 1992. saham dengan nilai nominal dan harga yang ditawarkan
1992 Incorporated in Jakarta under the name PT Bank
2008 sebesar Rp100,- per saham dan sejumlah 630.449.220
Victoria on 28 October 1992. Waran Seri V pada tanggal 11 Juli 2008.
Conducted LPO IV of 1,167,498,560 shares with both
Memulai operasi sebagai Bank Umum secara komersial nominal value and offering price of Rp100 per share
berdasarkan izin dari Menteri Keuangan Republik and 630,449,220 Series V Warrants on 11 July 2008.
1994 Indonesia pada tanggal 5 Oktober 1994.
Started its operations as a Commercial Bank based on
Melakukan perubahan nama Entitas Anak Bank Victoria
the license from the Finance Minister of the Republic
dari PT Bank Swaguna menjadi PT Bank Victoria Syariah
of Indonesia dated 5 October 1994. 2010 pada tanggal 19 Januari 2010.
Changed the name of Bank Victoria’s Subsidiary from
Memperoleh izin dari Bank Indonesia untuk beroperasi PT Bank Swaguna to PT Bank Victoria Syariah on
sebagai Pedagang Valuta Asing pada tanggal 25 Mei
1997 1997.
19 January 2010.
Obtained Foreign Exchange License from Bank
Indonesia to operate as a Foreign Exchange Trader on Melakukan PUT V sejumlah 1.954.919.259 lembar saham
25 May 1997. dengan nilai nominal dan harga yang ditawarkan sebesar
2011 Rp100,- per saham dan sejumlah 1.448.939.990 Waran
Menjadi perusahaan publik dengan melakukan Seri VI pada 4 Juli 2011.
Penawaran Umum Perdana Saham sejumlah Conducted LPO V of 1,954,919,259 shares with both
1999 250.000.000 lembar saham dengan nilai nominal nominal value and offering price of Rp100 per share
Rp100,- per saham dan sejumlah 80.000.000 Waran and 1,448,939,990 Series VI Warrants on 4 July 2011.
Seri I efektif pada tanggal 4 Juni 1999.
Became a publicly listed company by conducting
an initial public offering of 250,000,000 shares with • Memperoleh izin operasional sebagai Bank Devisa
a nominal value of Rp100 per share and 80,000,000 berdasarkan Surat Kepala Departemen Perizinan
Series I Warrants effectively on 4 June 1999. 2016 dan Informasi Perbankan Otoritas Jasa Keuangan
No. S-423/PB.12/2016 pada tanggal 13 Desember
2016.
Melakukan Penawaran Umum Terbatas (PUT) I
• Memberikan layanan transaksi dalam valuta
sejumlah 614.000.000 lembar saham dengan nilai
2000 nominal sebesar Rp100,- per saham dengan harga yang
asing yang meliputi transaksi pengiriman
uang (remittance), perdagangan international
ditawarkan sebesar Rp115,- per saham dan sejumlah
(trade finance), treasury, serta layanan interbank
85.960.000 Waran Seri II pada tanggal 28 September
lainnya setelah menjadi Bank Devisa.
2000.
• Melakukan Penambahan Modal Tanpa Hak
Conducted a Limited Public Offering (LPO) I of
Memesan Efek Terlebih Dahulu (PMTHMETD)
614,000,000 shares with a nominal value of Rp100
sebesar 9,00% oleh Deutsche Investitions-Und
per share and offering price of Rp115 per share and
Entwicklungsgesellschaft MbH.
85,960,000 Series II Warrants on 28 September 2000.
• Obtained operational license as a Foreign Exchange
Bank based on the Letter of Banking Licensing
Melakukan PUT II sejumlah 705.243.360 lembar saham and Information Department Head of the Financial
dengan nilai nominal dan harga yang ditawarkan Services Authority No. S-423/PB.12/2016 dated
2003 sebesar Rp100,- per saham dan sejumlah 423.146.016 13 December 2016.
Waran Seri III pada tanggal 20 Maret 2003. • Providing transaction services in foreign currencies
Conducted LPO II of 705,243,360 shares with both which include remittance transactions, international
nominal value and offering price of Rp100 per share trade (trade finance), treasury, and other interbank
and 423,146,016 Series III Warrants on 20 March 2003. services after becoming a Foreign Exchange Bank.
• Conducted Capital Addition Without Pre-emptive
Melakukan PUT III sejumlah 670.363.760 lembar saham Rights (PMTHMETD) of 9.00% by Deutsche
dengan nilai nominal Rp100,- per saham dengan Investitions-Und Entwicklungsgesellschaft MbH.
2006 harga yang ditawarkan sebesar Rp115,- per saham
dan sejumlah 469.277.676 Waran Seri IV pada tanggal
13 Juli 2006. Memperluas jaringan kantor dengan membuka Kantor
Cabang Utama di Semarang, Jawa Tengah dan
Conducted LPO III of 670,363,760 shares with 2018 Makassar, Sulawesi Selatan.
a nominal value of Rp100 per share and offering price
of Rp115 per share and 469,277,676 Series IV Warrants Expanding the office network by opening Main Branch
on 13 July 2006. Offices in Semarang, Central Java, and Makassar,
South Sulawesi.
Mengakuisisi PT Bank Swaguna sebagai Entitas Anak.
2007 Acquired PT Bank Swaguna as a Subsidiary.
PT Bank Victoria International Tbk
64 Laporan Tahunan dan Keberlanjutan 2025
Page 67
2019-2023 2024-2025
• Melakukan PMTHMETD sejumlah 280.898.877 • Melakukan Penambahan Saham Hasil Exercise
lembar saham oleh PT Victoria Investama Tbk dan Waran Seri VII PT Bank Victoria lnternational Tbk
2019 PT Nata Patindo. 2024 sejumlah 294.441 Waran.
• Memperluas jaringan kantor dengan membuka • Melakukan Penawaran Umum Obligasi Subordinasi
Berkelanjutan III Bank Victoria Tahap I Tahun 2024
Kantor Cabang Utama di Solo, Jawa Tengah dan
sebesar Rp500.000.000.000,-.
Medan, Sumatera Utara. • Melakukan Penawaran Umum Obligasi Berkelanjutan
• Conducted PMTHMETD of 280,898,877 shares of III Bank Victoria Tahap II Tahun 2024 sebesar
PT Victoria Investama Tbk and PT Nata Patindo. Rp500.000.000.000,-.
• Expanded the office network by opening Main • Melakukan relokasi Kantor Cabang Pembantu Senayan
Branch Offices in Solo, Central Java, and Medan, City ke Kantor Cabang Pembantu Hang Tuah.
North Sumatra. • Added Shares from Series VII Warrant Exercise of
PT Bank Victoria International Tbk of 294,441 Warrants.
• Conducted Public Offering of Bank Victoria
Melakukan digitalisasi pelayanan perbankan serta Continuous Subordinated Bonds III Phase I Year
pengoptimalan Internet Banking Mobile Banking 2024 amounting to Rp500,000,000,000.
2020 (IBMB) dan Victoria Internet Banking Bisnis (ViBiz) • Conducted Public Offering of Bank Victoria
Continuing Bonds III Phase II Year 2024 amounting
yang mempermudah nasabah melakukan transaksi.
to Rp500,000,000,000.
Digitized banking services and optimized Internet • Relocated Sub-Branch Office Senayan City to
Banking Mobile Banking (IBMB) and Victoria Internet Sub-Branch Office Hang Tuah.
Banking Bisnis (ViBiz) to make transactions easier for
customers.
• Melakukan Penambahan Saham Hasil Exercise
• PMTHMETD sejumlah 586.205.939 lembar saham 2025 Waran Seri VII PT Bank Victoria lnternational Tbk
sejumlah 2.570.885.922 Waran.
oleh PT Victoria Investama Tbk, PT Victoria
2021 Insurance Tbk, PT Victoria Alife Indonesia,
• Melakukan Penawaran Umum Obligasi
Subordinasi Berkelanjutan III Bank Victoria Tahap
PT Prolestari Megapersada, PT Regis Pratama II Tahun 2025 sebesar Rp500.000.000.000,-.
Indonesia, dan PT Emperor Finance Indonesia. • Melakukan Penawaran Umum Obligasi
• PMTHMETD sejumlah 948.979.590 lembar saham Berkelanjutan IV Bank Victoria Tahap I Tahun
oleh PT Victoria Investama Tbk, PT Victoria Alife 2025 sebesar Rp750.000.000.000,-.
Indonesia, PT Victoria Insurance Tbk, PT Victoria • Melakukan Penawaran Umum Obligasi
Sekuritas Indonesia, PT Regis Pratama Indonesia, Berkelanjutan IV Bank Victoria Tahap II Tahun
2025 sebesar Rp750.000.000.000,-.
PT Tridaya Investindo, PT Emperor Finance
• Melakukan penutupan Kantor Cabang Pembantu
Indonesia, dan PT Bhuwanatala Indah Permai Tbk. Tanah Abang Blok B, Kantor Cabang Pembantu
• PMTHMETD of 586,205,939 shares by PT Victoria Kelapa Gading Boulevard, dan Kantor Cabang
Investama Tbk, PT Victoria Insurance Tbk, Pembantu Gading Serpong
PT Victoria Alife Indonesia, PT Prolestari • Melakukan pembukaan Kantor Fungsional yang
Megapersada, PT Regis Pratama Indonesia, and berlokasi di Cross Vibe Paasha Atelier Kuta, Bali.
PT Emperor Finance Indonesia. • Melakukan penjualan seluruh saham Bank
Victoria di Bank Victoria Syariah kepada PT Bank
• PMTHMETD of 948,979,590 shares by PT Victoria
Tabungan Negara (Persero) Tbk.
Investama Tbk, PT Victoria Alife Indonesia, • Menjadi peserta Bursa Tenaga Listrik Terbarukan
PT Victoria Insurance Tbk, PT Victoria Sekuritas di Bursa Komoditi dan Derivatif Indonesia
Indonesia, PT Regis Pratama Indonesia, PT Tridaya (ICDX).
Investindo, PT Emperor Finance Indonesia, and • Added Shares from Series VII Warrant Exercise
PT Bhuwanatala Indah Permai Tbk. of PT Bank Victoria International Tbk of
2,566,676,887 Warrants.
• Conducted Public Offering of Bank Victoria
• Melaksanakan peresmian sebagai Bank Persepsi. Continuous Subordinated Bonds III Phase II Year
• Melakukan PMHMETD sejumlah 2.553.461.919 2025 amounting to Rp500,000,000,000.
2022 lembar saham. • Conducted Public Offering of Bank Victoria
• Melakukan PMHMETD sejumlah 2.807.640.227 Continuing Bonds IV Phase I Year 2025
amounting to Rp750,000,000,000.
lembar saham.
• Conducted Public Offering of Bank Victoria
• Bank Victoria melakukan divestasi sebanyak 80% Continuing Bonds IV Phase II Year 2025
saham milik Bank di Bank Victoria Syariah kepada amounting to Rp750,000,000,000.
PT Victoria Investama Tbk. • Closed Tanah Abang Blok B Sub-Branch Office,
• Carried out inauguration as Perception Bank. Kelapa Gading Boulevard Sub-Branch Office,
• Conducted PMHMETD of 2,553,461,919 shares. and Gading Serpong Sub-Branch Office.
• Opened Functional Office located at Cross Vibe
• Conducted PMHMETD of 2,807,640,227 shares.
Paasha Atelier Kuta, Bali.
• Bank Victoria divested 80% of the Bank’s shares in • Conducting a sale of all of Bank Victoria’s shares
Bank Victoria Syariah to PT Victoria Investama Tbk. in Bank Victoria Syariah to PT Bank Tabungan
Negara (Persero) Tbk.
• Becoming participant in the Renewable
• Melakukan Penambahan Saham Hasil Exercise Electricity Exchange on the Indonesia
Waran Seri VII PT Bank Victoria lnternational Tbk Commodity and De-rivatives Exchange (ICDX).
2023 sejumlah 1.064 Waran.
• Melakukan Penawaran Umum Obligasi Berkelanjutan
III Bank Victoria Tahap I Tahun 2023 sebesar
Rp500.000.000.000,-.
• Added Shares from Series VII Warrant Exercise of
PT Bank Victoria International Tbk of 1,064 Warrants.
• Conducted Public Offering of Bank Victoria
Continuous Bonds III Phase I of 2023 amounting to
Rp500,000,000,000.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 65
Page 68
Profil Perusahaan
Company Profile
Visi dan Misi Perusahaan [POJK C.1]
Company’s Vision and Mission
VISI Vision
Menjadi Bank pilihan Nasabah, dipercaya,
sehat, efisien, dan mendukung
pertumbuhan berkelanjutan.”
“To become Customers’ preferred Bank
that is trusted, sound, efficient, and
supporting sustainable growth.”
Pilihan Nasabah
Customers’ Preferred
Bank Victoria dikenal, dipercaya, serta menjadi
pilihan nasabah untuk memenuhi kebutuhan
nasabah dalam mendapatkan produk dan layanan
perbankan.
Bank Victoria is recognized, trusted, and preferred
by customers to fulfill their needs in obtaining
banking products and services.
Dipercaya
Trustworthy
Bank Victoria berkomitmen menjadi bank yang
bisa memberikan rasa aman dan kepastian bagi
para nasabah, karyawan, Pemegang Saham, dan
stakeholders lainnya.
Bank Victoria is committed to being the bank that
can provide security and certainty to the customers,
human capital, Shareholders, and other stakeholders.
Pernyataan Persetujuan atas Visi dan Misi
Perusahaan
Sehat dan Efisien
Sound and Efficient Statement of Approval of the Company’s
Vision and Mission
Bank Victoria mempunyai struktur modal yang
kuat, kondisi keuangan yang sehat, serta didukung
oleh operasional perbankan yang efisien. Bank telah menetapkan visi dan misi sebagai landasan
Bank Victoria has strong capital structure, sound strategis dalam menentukan arah pengembangan
financial condition, and is supported by efficient
usaha ke depan. Penetapan visi dan misi tersebut
banking operation.
dituangkan dalam Surat Keputusan Direksi
No. 004/SK-DIR/11/24 tanggal 13 November 2024
Mendukung Pertumbuhan Berkelanjutan
Support Sustainable Growth tentang Visi dan Misi Bank.
Bank Victoria senantiasa memperhatikan
pertumbuhan yang mengedepankan aspek The Bank has established vision and mission as
manusia (people), lingkungan (planet), dan nilai
a strategic basis for determining the direction of
bagi pemangku kepentingan (profit).
future business development. This vision and mission
Bank Victoria always pays attention to growth that
prioritize aspects of people, environment (planet), establishment are outlined in Board of Directors’
and value for stakeholders (profit). Decision Letter No. 004/SK-DIR/11/24 dated
13 November 2024 on the Bank’s Vision and Mission.
PT Bank Victoria International Tbk
66 Laporan Tahunan dan Keberlanjutan 2025
Page 69
MISI Mission
Customers
Memenuhi kebutuhan, membina Fulfilling needs, developing good
hubungan baik, serta memberi relationship, and providing the
layanan terbaik kepada nasabah. best services for the customers.
People
Mengembangkan sumber daya Developing human resources with
manusia yang berintegritas, integrity, professionalism, and
profesional, dan berdedikasi. dedication.
Operations
Menjalankan operasional yang Conducting easy, fast, and reliable
mudah, cepat, dan handal dengan operations by following the
mengikuti ketentuan yang berlaku. applicable regulations.
Governance, Risk, and Compliance
Menerapkan tata kelola bank dan Implementing good bank
manajemen risiko yang baik secara governance and risk management
konsisten dengan memperhatikan consistently with due observance
prinsip kehatian-hatian. of the principle of prudence.
Digitalisasi / Digitalization
Melaksanakan transformasi digital Carrying out digital transformation
untuk inovasi layanan prima dan for innovation in prime services
meningkatkan daya saing. and increasing competitiveness.
Tinjauan Ulang Visi dan Visi dan Misi Bank ditinjau secara berkala dengan melibatkan Dewan Komisaris dan Direksi guna memastikan
Misi oleh Dewan Komisaris kesesuaiannya dengan dinamika perkembangan bisnis, kebutuhan para pemangku kepentingan, serta arah
dan Direksi persaingan di industri jasa keuangan. Sampai akhir tahun 2025, Dewan Komisaris dan Direksi menilai bahwa
Visi dan Misi Bank Victoria masih relevan dan selaras dengan arah pertumbuhan serta strategi bisnis Bank.
Review and Approval of
Vision and Mission by the The Bank’s Vision and Mission are periodically reviewed by involving the Board of Commissioners and Board
of Directors. This review is aimed at ensuring its alignment with the dynamics of business development,
Board of Commissioners
stakeholder needs, and competition direction in financial services industry. As of the end of 2025,
and Board of Directors
the Board of Commissioners and Board of Directors considered that Bank Victoria’s Vision and Mission
remained relevant and in line with the Bank’s growth direction and business strategy.
Nilai Budaya Perusahaan
Corporate Cultural Values
Bank Victoria telah menetapkan nilai budaya perusahaan
yaitu SQEW sebagai filosofi inti yang diyakini mampu
mendukung pencapaian visi dan misi bank. Nilai budaya
perusahaan tersebut mencerminkan prinsip-prinsip
S Q E W
utama yang menjadi acuan bagi seluruh insan Bank dalam
menciptakan lingkungan kerja yang kondusif, mendorong
Safe Quick Easy Warm
etika kerja yang produktif, serta memperkuat nilai-nilai yang
mendukung pencapaian tujuan strategis Bank. Relasi yang Solusi dan Mudah dalam Melayani
Aman dan Inovasi yang Transaksi dan dengan
Bank Victoria has established corporate cultural values,
Handal Cepat, Tepat, Kolaborasi Peduli,
namely SQEW, as a core philosophy, believed to support
Safe and Terukur Easy Ramah, dan
the achievement of the Bank’s vision and mission. These
Reliable Fast, Precise, Transaction Asertif
corporate cultural values reflect the main principles that
serve as a reference for all Bank employees in creating Relationships Measurable and Serving with
conducive work environment, promoting productive Solutions and Collaboration Care, Friendly,
work ethic, and strengthening values that support Innovation and Assertive
the achievement of the Bank’s strategic goals.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 67
Page 70
Profil Perusahaan
Company Profile
Kegiatan Usaha [POJK C.4]
Line of Business
Bank Victoria melakukan kegiatan usaha sebagai bank umum Bank Victoria conducts its business activities as a commercial
dengan berpedoman pada Pasal 3 Anggaran Dasar Bank yang bank, guided by Article 3 of the Bank’s Articles of Association,
tercantum dalam Akta No. 26 tanggal 14 Juni 2024. Untuk as stated in Deed No. 26 dated 14 June 2024. To achieve such
mencapai maksud dan tujuan tersebut, Bank melaksanakan aims and objectives, the Bank carries out the following main
kegiatan usaha utama dan kegiatan usaha penunjangnya business activities and supporting business activities:
sebagai berikut:
Kegiatan Usaha berdasarkan Anggaran Dasar yang Dijalankan pada Tahun 2025
Business Activities Run in 2025 by Articles of Association
Kegiatan Usaha Utama
Main Business Activities
• Menghimpun dana dari masyarakat dalam bentuk simpanan giro, • Collect funds from the society in the form of current accounts,
deposito berjangka, sertifikat deposito, tabungan, dan/atau bentuk time deposits, certificates of deposit, savings, and/or other forms
lainnya yang dipersamakan dengan itu; equivalent;
• Memberikan kredit; • Provide credits;
• Menerbitkan surat pengakuan utang; • Issue debt certificates;
• Membeli, menjual, atau menjamin atas risiko sendiri maupun untuk • Buy, sell, or guarantee on own risk and for the interest and upon
kepentingan dan atas perintah nasabahnya: the order of its customers:
a. Surat-surat wesel, termasuk wesel yang diakseptasi oleh Bank yang a. Money orders, including accredited money orders by the Bank in
masa berlakunya tidak lebih lama dari kebiasaan dalam perdagangan which the validity period is not longer than the custom of the trade
surat-surat dimaksud; of the said papers;
b. Surat pengakuan utang dan kertas dagang lainnya yang masa b. Debt certificates and other trade papers in which the validity period
berlakunya tidak lebih lama dari kebiasaan dalam perdagangan is not longer than the custom of the trade of the said papers;
surat-surat dimaksud;
c. Kertas perbendaharaan negara dan surat jaminan pemerintah; c. State treasury bills and government guarantee letter;
d. Sertifikat Bank Indonesia (SBI); d. Bank Indonesia Certificates (SBI);
e. Obligasi; e. Bonds;
f. Surat dagang berjangka waktu sampai dengan 1 (satu) tahun; dan f. Commercial papers with validity period of up to 1 (one) year; and
g. Instrumen surat berharga lain yang berjangka waktu sampai dengan g. Other securities instruments with validity period of up to 1 (one)
1 (satu) tahun; year;
• Memindahkan uang, baik untuk kepentingan sendiri maupun untuk • Transfer of money, both for own interest and for the customers’
kepentingan nasabah; interest;
• Menempatkan dana pada, meminjam dana dari, atau meminjamkan • Place funds in, borrow funds from, or lend funds to other banks, either
dana kepada bank lain, baik dengan menggunakan surat, sarana by mail, telecommunication means, or by sight draft, check, or other
telekomunikasi maupun dengan wesel unjuk, cek, atau sarana lainnya; means;
• Menerima pembayaran dari tagihan atas surat berharga dan melakukan • Receive payments from claims on securities and perform calculations
perhitungan dengan atau antara pihak ketiga; with or between third parties;
• Melakukan penempatan dana dari nasabah kepada nasabah lainnya • Perform placement of funds from a customer to another customer in
dalam bentuk surat berharga yang tercatat di bursa efek; the form of securities listed in stock exchange;
• Melakukan kegiatan dalam valuta asing dengan memenuhi ketentuan • Perform activities in foreign currencies by meeting the provisions
yang ditetapkan oleh Bank Indonesia; stipulated by Bank Indonesia;
• Menyediakan pembiayaan dan/atau melakukan kegiatan lain • Provide financing and/or perform other activities based on sharia
berdasarkan prinsip syariah, sesuai dengan ketentuan yang ditetapkan principles, in accordance with the provisions stipulated by Bank
oleh Bank Indonesia; serta Indonesia; and
• Melakukan kegiatan yang berkaitan dengan penyediaan jasa • Perform activities related to provision of payment service to end users
pembayaran kepada pengguna akhir (end user) jasa layanan Sistem of Payment System (SP) services on the front end which includes
Pembayaran (SP) pada sisi front end yang mencakup aktivitas, activities such as displaying source of funds information, initiating
antara lain menampilkan informasi sumber dana, menginisiasi transaction/acquiring (electronic wallet, acquirer, and payment
transaksi/acquiring (dompet elektronik, acquirer, dan payment gateway), issuing payment instrument/ account, and remittance/fund
gateway), menerbitkan instrumen/akun pembayaran, dan layanan transaction services.
remintansi/transaksi dana.
PT Bank Victoria International Tbk
68 Laporan Tahunan dan Keberlanjutan 2025
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Kegiatan Usaha berdasarkan Anggaran Dasar yang Dijalankan pada Tahun 2025
Business Activities Run in 2025 by Articles of Association
Kegiatan Usaha Penunjang
Supporting Business Activities
• Menyediakan tempat untuk menyimpan barang dan surat berharga; • Provide place for storing valuables and securities;
• Melakukan kegiatan penitipan untuk kepentingan pihak lain • Conduct custodial activities for the benefits of others under
berdasarkan suatu kontrak; a contract;
• Melakukan kegiatan anjak piutang, usaha kartu kredit, dan kegiatan • Perform factoring activities, credit card business, and trustee
wali amanat; activities;
• Bertindak sebagai pendiri dana pensiun dan pengurus dana pensiun • Act as the pension fund founder and pension fund manager in
sesuai dengan ketentuan dalam peraturan perundang-undangan dana accordance with the provisions of the applicable pension fund laws
pensiun yang berlaku; and regulations;
• Melakukan kegiatan penyertaan modal pada bank atau perusahaan • Conduct equity participation in a bank or other company in
lain di bidang keuangan, sewa guna usaha, perusahaan modal ventura, the field of finance, leasing companies, venture capital firms, securities
perusahaan efek, asuransi, lembaga kliring penyelesaian dan penyimpanan companies, insurance companies, clearing and settlement institutions
dengan memenuhi ketentuan yang ditetapkan oleh Bank Indonesia; in compliance with the provisions stipulated by Bank Indonesia;
• Melakukan kegiatan penyertaan modal sementara untuk mengatasi • Conduct temporary equity participation to overcome
akibat kegagalan kredit atau kegagalan pembiayaan berdasarkan prinsip the consequences of credit failure or financing failure based on
syariah, dengan syarat harus menarik kembali penyertaannya dengan sharia principles, subject to withdrawal of statements by fulfilling
memenuhi ketentuan yang ditetapkan oleh Bank Indonesia; serta the provisions stipulated by Bank Indonesia; and
• Melakukan kegiatan lain yang lazim dilakukan oleh bank sepanjang • Conduct other activities commonly carried out by banks as long as
tidak bertentangan dengan undang-undang perbankan dan peraturan they are not contradictory with banking laws and the applicable laws
perundang-undangan yang berlaku. and regulations.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 69
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Profil Perusahaan
Company Profile
Produk dan Jasa [POJK C.4]
Products and Services
Bank Victoria berkomitmen untuk menghadirkan produk dan Bank Victoria is committed to providing innovative,
layanan perbankan yang inovatif, kompetitif, dan berorientasi competitive, and customer-oriented banking products and
pada kebutuhan nasabah. Sebagai mitra keuangan yang services. As a reliable financial partner, the Bank serves
andal, Bank melayani berbagai segmen nasabah, baik individu various customer segments, both individuals and businesses,
maupun pelaku usaha, melalui penyediaan solusi keuangan yang by providing comprehensive and reliable financial solutions.
menyeluruh dan terpercaya. Produk dan layanan yang ditawarkan The products and services offered are divided into 5 (five)
terbagi dalam 5 (lima) kategori, yaitu produk simpanan, produk categories: savings products, financing products, other services,
pembiayaan, jasa layanan lainnya, layanan bank devisa, serta foreign exchange bank services, and investment products.
produk investasi yang dirancang secara fleksibel dan adaptif These products are designed flexibly and adaptively to respond
guna menjawab dinamika pasar serta mendukung pertumbuhan to market dynamics and support sustainable customer financial
keuangan nasabah secara berkelanjutan. Uraian terkait produk growth. Bank Victoria’s products and services are outlined as
dan layanan jasa Bank Victoria diuraikan sebagai berikut: follows:
Jenis Produk/Layanan
Type of Products/Services
Produk Simpanan
Savings Products
Tabungan / Savings Giro / Demand Deposit
• Tabungan Victoria / Victoria Savings • Giro Rupiah dan Giro Valas / Rupiah Current Account and
• Tabungan VIP Safe / VIP Safe Savings Foreign Current Account
• Tabungan Victoria Junior / Victoria Junior Savings • VIP Giro Rupiah dan VIP Giro Valas / VIP Rupiah Current
• Tabungan Victoria Bisnis / Victoria Business Savings Account and VIP Foreign Current Account
• TabunganKu / TabunganKu Deposito / Time Deposits
• Tabungan Victoria Maxima / Victoria Maxima Savings • Deposito Rupiah / Rupiah Time Deposits
• Tabungan Victoria EduSave / Victoria EduSave Savings • Deposito US Dollar / US Dollar Time Deposits
• Tabungan VIP Safe Digital / VIP Safe Digital Savings • Deposito Online / Online Deposits
Produk Pinjaman
Loan Products
Kredit Produktif / Productive Loans Kredit Konsumtif / Consumptive Loans
• Commercial Lending • Kredit Pemilikan Rumah / Home Ownership Loan
• Small Medium Enterprise Lending • Kredit Pemilikan Mobil / Car Ownership Loan
• Multi Finance Lending • Kredit Multi Guna / Multi-Purpose Loan
• Bank Garansi / Bank Guarantee
• Surat Kredit Berdokumen Dalam Negeri (SKBDN) /
Domestic Letter of Credit (SKBDN)
• L/C (Letter of Credit)
Jasa Layanan Lainnya
Other Services
• Kliring/Warkat Debit / Clearing/Debit Draft • Internet Banking Retail & Victoria Mobile
• Transfer (SKNBI, BI-FAST, BI-RTGS) / Transfer (SKNBI, • Internet Banking Bisnis / Business Internet Banking
BI-FAST, BI-RTGS) • Bank Notes
• Pembayaran Tagihan (PLN, Telkom, PDAM, BPJS, TV/ • Bank Persepsi / Collecting Bank
Internet, Kartu Kredit) / Billing Payment (PLN, Telkom, • Virtual Account
PDAM, BPJS, TV/Internet, Credit Card)
• Kartu ATM / ATM Card
• Auto Save
PT Bank Victoria International Tbk
70 Laporan Tahunan dan Keberlanjutan 2025
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Layanan Bank Devisa
Foreign Exchange Bank Services
• Transaksi Kiriman Uang (Remittance)
• Perdagangan Internasional / International Trade Finance
• Treasury dan Layanan Interbank Lainnya / Treasury and Other Interbank Services
Produk Investasi
Investment Products
• Surat Berharga Negara (SBN) / Government Bonds (SBN)
• Reksa Dana / Mutual Funds
• Bancassurance
• Informasi lengkap terkait produk dan layanan Bank Victoria dapat di akses melalui situs web Bank yang beralamat di www.victoriabank.co.id. / Complete
information regarding Bank Victoria products and services can be accessed through the Bank’s website at www.victoriabank.co.id.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 71
Page 74
Profil Perusahaan
Company Profile
Wilayah Operasional [POJK C.3]
Operational Areas
1 Kantor Pusat
Head Office
Medan
14 Kantor Cabang Utama
Main Branch Offices
21 Kantor Cabang Pembantu
Sub-Branch Offices
1 Kantor Fungsional
Functional Office
Bank Victoria memiliki jaringan distribusi dan pemasaran yang strategis dan tersebar
di 10 (sepuluh) kota besar di Indonesia, yang dirancang untuk meningkatkan
aksesibilitas layanan serta mendukung penetrasi pasar secara efektif. Keberadaan
jaringan kantor ini menjadi salah satu kekuatan Bank dalam menyediakan produk
perbankan yang unggul serta layanan yang andal dan responsif terhadap kebutuhan Jakarta
nasabah di berbagai wilayah. Adapun rincian jaringan kantor Bank Victoria dalam
3 (tiga) tahun terakhir diuraikan sebagai berikut: Bogor
Bank Victoria has strategic distribution and marketing networks spread across
Bandung
10 (ten) major cities in Indonesia, designed to increase service accessibility and
support effective market penetration. The existence of this office network serves
as one of the Bank’s strengths in providing excellent banking products and reliable,
responsive services to customer needs in various regions. The details of Bank
Victoria’s office network over the past 3 (three) years are outlined as follows:
Jaringan Kantor
Office Network
Uraian 2025 2024 2023 Description
Kantor Pusat 1 1 1 Head Office
Kantor Cabang Utama 14 14 14 Main Branch Office
Kantor Cabang Pembantu 21 24 24 Sub-Branch Office
Kantor Fungsional 1 - - Functional Office
Total 37 39 39 Total
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Manado
Semarang
Solo
Surabaya
Bali
Makassar
Jaringan Kantor per Wilayah Tahun 2025
Office Network by Region in 2025
Kantor Cabang Kantor Cabang Kantor
Utama Pembantu Fungsional
Wilayah Total Area
Main Branch Sub-Branch Functional
Offices Offices Office
Jakarta Timur - - - - East Jakarta
Jakarta Selatan 2 5 - 7 South Jakarta
Jakarta Utara 1 3 - 4 North Jakarta
Jakarta Barat - 9 - 9 West Jakarta
Jakarta Pusat 2 3 - 5 Central Jakarta
Bekasi, Cibubur, Bekasi, Cibubur,
- - - -
dan sekitarnya and the surrounding
Tangerang dan sekitarnya - 1 - 1 Tangerang and the surrounding
Cabang Luar Kota 9 - 1 9 Out-of-Town Branch
Total 14 21 1 35 Total
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 73
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Profil Perusahaan
Company Profile
Alamat Kantor Pusat, Kantor Cabang Utama,
Kantor Cabang Pembantu, dan Kantor Fungsional
Bank Victoria
Address of Head Office, Main Branch Offices, and Sub-Branch Offices,
and Functional Office of Bank Victoria
Nama Kantor
Alamat No. Telepon dan Fax
Name of
Address Telephone No. and Fax
Office
Kantor Pusat
Head Office
Kantor Pusat Gedung Graha BIP Lt. 10, Jl. Gatot Subroto Kav. 23, Kel. Karet Semanggi, Kec. Setiabudi, T : (021) 5228 888
Head Office Jakarta Selatan 12930 F : (021) 5228 777
Kantor Cabang Utama
Main Branch Offices
T : (021) 5258 208
BIP Gedung Graha BIP Lt. Dasar, Jl. Gatot Subroto Kav. 23, Jakarta Selatan 12930
F : (021) 5258 028
T : (0361) 8451 000
Bali Jl. Raya Imam Bonjol No. 117, Dusun BR. Tenten, Bali 80114
F : (0361) 8451 010
T : (022) 4266 846
Bandung Jl. Braga No. 16, Kel. Braga, Kec. Sumur Bandung, Bandung, Jawa Barat 40111
F : (022) 4266 845
T : (0251) 8343 800 (Hunting)
(0251) 8343 804
Bogor Jl. Pakuan No. 8, Kel. Baranangsiang, Kec. Bogor Timur, Bogor, Jawa Barat 16143 (0251) 8343 806
(0251) 8343 805 (Direct)
F : (0251) 8343 807
T : (021) 6338 913
Cideng Jl. Cideng Timur No. 33, Kel. Petojo Utara, Kec. Gambir, Jakarta Pusat 10130
F : (021) 6338 914
T : (021) 7201 496
Fatmawati Jl. RS Fatmawati No. 85A, Cipete Utara, Kebayoran Baru, Jakarta Selatan 12150
F : (021) 7201 497
T : (021) 4514 012
Kelapa Gading Jl. Taman Mandiri I No. 8 Kav. A1-B1, Kelapa Gading Timur, Jakarta Utara 14240
F : (021) 4514 013
Ruko Poros Boulevard/Ruko Emerald No. 16, Jl. Boulevard Masale, Kel. Masale, T : (0411) 4093 171
Makassar
Kec. Panakukang, Makassar, Sulawesi Selatan 90231 F : (0411) 4093 262
Jl. Walter Monginsidi Komplek Ruko Bahu Mall Blok E No. 5, Kel. Bahu, Kec. Malalayang, T : (0431) 831 431
Manado
Manado, Sulawesi Utara 95115 F : (0431) 831 427
T : (061) 8051 0979
Medan Jl. Zainal Arifin No. 53C, Kel. Madras Hulu, Kec. Medan Polonia, Medan, Sumatera Utara 20153
F : (061) 4576 274
T : (024) 3587 048
Semarang Jl. Raya Pemuda No. 108, Kel. Kembang Sari, Kec. Semarang Tengah, Jawa Tengah 50139
F : (024) 3587 049
Gedung Bank Panin Senayan Lt. Dasar, Jl. Jenderal Sudirman No. 1, Kel. Gelora, Jakarta T : (021) 5735 425
Senayan
Selatan 12710 F : (021) 5735 429
T : (0271) 722 243
Solo Jl. Brigjen Slamet Riyadi No. 424, Kel. Purwosari, Kec. Laweyan, Surakarta, Jawa Tengah 57142
F : (0271) 713 576
T : (031) 5670 778 (Hunting)
Surabaya Jl. Raya Darmo No. 173, Kel. Darmo, Kec. Wonokromo, Surabaya 60241
F : (031) 5670 775
PT Bank Victoria International Tbk
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Nama Kantor
Alamat No. Telepon dan Fax
Name of
Address Telephone No. and Fax
Office
Kantor Cabang Pembantu
Sub-Branch Offices
Bumi Serpong Damai Sektor IV Blok RE No. 52, Kel. Lengkong Wetan, Kec. Serpong, T : (021) 5315 2783
BSD
Tangerang 15318 F : (021) 5315 2785
Garden Shopping Arcade B/08/BG, Jl. Tanjung Duren Raya Kav. 5-9, Tanjung Duren, Jakarta T : (021) 2920 6257
Central Park
Barat 11470 F : (021) 2920 6258
T : (021) 5437 6656
Citra Dua Rukan Citra Niaga Blok A/5, Kel. Pegadungan, Kec. Kalideres, Jakarta Barat 11830
F : (021) 5437 6695
Komplek Perumahan Taman Duta Mas Blok D8 No. 12, Kel. Wijaya Kusuma, Kec. Grogol T : (021) 5697 9990
Duta Mas
Petamburan, Jakarta Barat 11460 F : (021) 5697 9996
Komplek Pertokoan Duta Merlin Blok A No. 10, Jl. Gajah Mada No. 3-5, Kel. Petojo Utara, T : (021) 6386 5970
Duta Merlin
Kec. Gambir, Jakarta Pusat 10160 F : (021) 6386 5971
Komplek Grand Wijaya Blok C No. 10, Jl. Wijaya II, Kel. Pulo, Kec. Kebayoran Baru, Jakarta T : (021) 7200 009
Grand Wijaya
Selatan 12160 F : (021) 7202 878
Komplek Green Garden Blok A 14 No. 28, Jl. Panjang Kedoya Utara, Kel. Kedoya Utara, T : (021) 5835 6803
Green Garden
Kec. Kebon Jeruk, Jakarta Barat 11520 F : (021) 5835 6844
Komplek Pertokoan Intercon Blok B No. 4-5, Jl. Meruya Ilir Raya, Kel. Srengseng, T : (021) 5874 427
Kebon Jeruk
Kec. Kembangan, Jakarta Barat 11620 F : (021) 5842 379
T : (021) 7193 521
Kemang Jl. Kemang Raya No. 82 C, Kel. Bangka, Kec. Mampang Prapatan, Jakarta Selatan 12730
F : (021) 7193 721
Lobby Gedung Mandala Airlines, Jl. Tomang Raya No. 33-37, Kel. Tomang, Kec. Grogol T : (021) 5697 2227
Mandala Tomang
Petamburan, Jakarta Barat 11440 F : (021) 5697 2237
T : (021) 6604 144
Muara Karang 2 Jl. Pluit Karang Utara No. 46 Blok I1 Selatan Kav. 48, Penjaringan, Jakarta Utara 14450
F : (021) 6604 116
Pantai Indah Bukit Golf Mediterania Blok B/18, Pantai Indah Kapuk, Kel. Kamal Muara, Kec. Penjaringan, T : (021) 5694 5973
Kapuk Jakarta Utara 14460 F : (021) 5694 5974
Rukan Permata Senayan Blok B No. 6, Jl. Tentara Pelajar, Kel. Grogol Utara, Kec. Kebayoran T : (021) 5794 0668
Patal Senayan
Lama, Jakarta Selatan 12210 F : (021) 5794 0667
T : (021) 386 5627
Pecenongan Jl. Pecenongan Raya No. 26, Kel. Kebon Kelapa, Kec. Gambir, Jakarta Pusat 10120
F : (021) 386 5637
Plaza Pondok Indah Blok II Blok UPS No. 51, Jl. Metro Pondok Indah, Kel. Pondok Pinang, T : (021) 7591 5628
Pondok Indah
Kec. Kebayoran Lama, Jakarta Selatan 12310 F : (021) 7591 5625
Komplek Puri Indah Blok A No. 3, Jl. Puri Indah Raya, Kel. Kembangan Selatan, T : (021) 582 0216
Puri Indah
Kec. Kembangan, Jakarta Barat 11610 F : (021) 582 0217
T : (021) 2904 4280
Hangtuah Jl. Hang Tuah Raya No.4 Lt. 2, Kel. Gunung, Kec. Kebayoran Baru, Jakarta Selatan 12120
F : (021) 2904 4281
Komplek Rukan Sunter Permai Blok A-9, Jl. Danau Sunter Utara, Kel. Sunter Agung, T : (021) 6530 7347
Sunter
Kec. Tanjung Priok, Jakarta Utara 14350 F : (021) 6530 7348
Taman Palem Ruko Taman Palem Blok D1 No. 19D, Kel. Cengakareng Barat, Kec. Cengkareng, Jakarta Barat T : (021) 5596 0771
Lestari 11730 F : (021) 5596 0772
Wisma Wisma Indocement Lt. Dasar, Jl. Jenderal Sudirman Kav 70-71, Kel. Setibudi, Kec. Setiabudi, T : (021) 5223 765
Indocement Jakarta Selatan 12970 F : (021) 5223 762
Wisma Slipi Lt. Dasar, Jl. Letnan Jenderal S Parman Kav. 12, Kel. Kemanggisan, Kec. Palmerah, T : (021) 5308 800
Wisma Slipi
Jakarta Barat 11480 F : (021) 5307 207
Kantor Fungsional
Functional Office
Kantor
Fungsional Bali
Cross Vibe Paasha Atelier Kuta, Bali. T : (0361) 9598500
Bali Functional
Office
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Page 78
Profil Perusahaan
Company Profile
Struktur Organisasi
Organization Structure
Pada tahun 2025, Bank Victoria telah melakukan In 2025, Bank Victoria refined its organizational structure
penyempurnaan struktur organisasi sebagai bagian dari as part of strategic efforts to strengthen governance
upaya strategis untuk memperkuat efektivitas tata kelola effectiveness and support the achievement of the Bank’s
dan mendukung pencapaian tujuan serta sasaran Bank. goals and objectives. Bank Victoria’s organizational
Struktur organisasi Bank Victoria telah disahkan melalui structure was ratified through the Board of Directors’
Surat Keputusan Direksi No. 008/SK-DIR/07/25 tanggal Decision Letter No. 008/SK-DIR/07/25 dated
22 Juli 2025 tentang Struktur Organisasi PT Bank Victoria 22 July 2025 on the Organizational Structure of PT Bank
International Tbk, sebagaimana berikut: Victoria International Tbk, as follows:
Komite Manajemen
Risiko
Risk Management
Committee
Wakil Direktur Utama
Deputy President Director
Asset and
Liability Committee Rusli
Komite Kredit
Credit Committee
Komite Kebijakan
Perkreditan
Credit Policy
Committee Senior Executive Senior Executive
Vice President of Change Vice President of Operations
Komite Pengarah Management Office & International Banking
Teknologi Informasi
Information Technology Muhammad Rakhmadhani Yohanes
SKAI Division
Steering Committee
Change Management Djoko Soendjojo Operations & Internal Special Asset
Komite Pemantau dan Office Division Control Division Management Division
Pelaksanaan GCG
GCG Implementation and Ahmad Suheri Theresia Maria
Sonny Andriano
Monitoring Committee Treasury Division Dhewajani
Komite Personalia Information International Credit Risk
Technology Division
Ritayana Banking Division Review Division
Personnel Committee
Yohanes Robby Teguh Trisno
Komite Pengadaan Elies Gunawan
Yuwono Corporate Legal Pambudi
Procurement Committee Division
Human Capital
Komite Produk
Product Committee
Yosef Sudikbyo Management & General
Affair Division
Syahda Chandra
Credit Monitoring
& Collection
Bambang F.
Triatmojo
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Komite Pemantau Risiko
Risk Monitoring Committee
Ketua / Chairman : Zaenal Abidin Ph.D
Anggota / Member : Gunawan Tenggarahardja
Anggota / Member : Medi Sejati
Anggota / Member : Taufiq Akbar
Komite Remunerasi dan Nominasi
Dewan Komisaris
Remuneration and Nomination Committee
Board of Commissioners
Ketua / Chairman : Gunawan Tenggarahardja
Anggota / Member : Sia Leng Ho Komisaris Utama Independen : Zaenal Abidin Ph.D
Anggota / Member : Syahda Candra Independent President Commissioner
Komisaris Independen : Gunawan Tenggarahardja
Independent Commissioner
Komite Audit Komisaris : Sia Leng Ho
Audit Committee Commissioner
Ketua / Chairman : Zaenal Abidin Ph.D
Anggota / Member : Medi Sejati
Anggota / Member : Taufiq Akbar
Direktur Utama
President Director
Achmad Friscantono
Direktur Bisnis Direktur Keuangan Direktur Kepatuhan
Director of Business Director of Finance dan Manajemen Risiko
Director of Compliance
and Risk Management
Lembing Debora Wahjutirto Tanoyo
Tamunan
Senior Executive
Senior Executive Vice Senior Executive Vice President of Finance,
President of Commercial Vice President of SME Accounting & Management
Information System
Mira Christiana David Fisher Kusnadi Suryadi
Commercial SME & Consumer Accounting Division Loan & Trade
Banking Division Banking Division Operations Division
Compliance, System
Kevin Procedure & Coordinator
Angeline Handy Widjaja Andri Ramunanda Customer Protection Division
Limanseto
R.R. Utami Tjipto
Credit Legal Division
Risk Management Division
Novita Indriyani
Sam R. Soelaeman
Marketing
Communication Brand
& Product Division
Corporate Secretary Division
Ina Damayanti
Caprie Ardira Azhar
Branch Banking
Network Division
Management Anti-Fraud & Internal
Information System (MIS) Control Over Financial
Franky Lazuardi Reporting (ICOFR)
Joel Eka Martono
Ari Prasetyo Krissata
Main Branches
Anti-Money Laundering,
Counter Terorist
Financing & Weapon
Mass Destruction
(AML, CTF & WMD)
Yusuf Doi Pratama
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 77
Page 80
Profil Perusahaan
Company Profile
Daftar Keanggotaan dalam Asosiasi [POJK C.5]
List of Association Membership
Sebagai institusi jasa keuangan, Bank Victoria secara aktif As a financial services institution, Bank Victoria actively
berpartisipasi dalam berbagai asosiasi maupun lembaga participates in various associations and institutions relevant
yang memiliki relevansi dengan bidang usaha utama to the Bank’s main business areas. This participation allows
Bank. Partisipasi ini memungkinkan Bank untuk tetap the Bank to stay informed about the latest developments,
terinformasi mengenai perkembangan terkini, isu strategis, strategic issues, and industry trends, while also promoting
serta tren industri, sekaligus mendorong terjadinya information exchange and constructive input provision
pertukaran informasi dan pemberian masukan konstruktif for mutual progress. Throughout 2025, Bank Victoria was
demi kemajuan bersama. Sepanjang tahun 2025, Bank registered as a member of national associations, societies,
Victoria tercatat sebagai anggota dari beberapa asosiasi, and institutions as follows:
perhimpunan, dan lembaga nasional berikut:
Nama Asosiasi Skala Asosiasi Status Keanggotaan
Name of Association Scale of Association Membership Status
Lembaga Penjamin Simpanan (LPS) Nasional Anggota
Indonesia Deposit Insurance Corporation National Member
PT Kustodian Sentral Efek Indonesia (KSEI) Nasional Anggota
Indonesia Central Securities Depository National Member
Perhimpunan Bank-Bank Umum Nasional (PERBANAS) Nasional Pengurus dan Anggota
Association of National Commercial Banks (PERBANAS) National Management and Member
Asosiasi Emiten Indonesia (AEI) Nasional Anggota
Indonesian Public Listed Companies Association (AEI) National Member
Ikatan Bankir Indonesia (IBI) Nasional Anggota
Indonesian Banker Institute (IBI) National Member
Nasional Anggota
Bankers Association for Risk Managemet (BARA)
National Member
Lembaga Alternatif Penyelesaian Sengketa Perbankan Indonesia (LAPSPI) Nasional Anggota
Indonesian Alternative Agencies for Banking Dispute Resolution (LAPSPI) National Member
Nasional Anggota
Indonesian Corporate Secretary Association (ICSA)
National Member
Asosiasi Sistem Pembayaran Indonesia (ASPI) Nasional Anggota
Association of Indonesian Payment Systems (ASPI) National Member
Perhimpunan Pedagang Surat Hutang (HIMDASUN) Nasional Anggota
Indonesian Government Bond Traders Association (HIMDASUN) National Member
Forum Komunikasi Direktur Kepatuhan Perbankan (FKDKP) Nasional Anggota
Communication Forum for Director of Banking Compliance (FKDKP) National Member
Forum Komunikasi Direktur Operasional Perbankan (FKDOP) Nasional Anggota
Communication Forum for Director of Operations (FKDOP) National Member
PT Bank Victoria International Tbk
78 Laporan Tahunan dan Keberlanjutan 2025
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Profil Dewan Komisaris
Board of Commissioners Profile
ZAENAL Kewarganegaraan / Nationality Tempat Lahir / Place of Birth
ABIDIN Ph.D Indonesia / Indonesian Sukabumi
Komisaris Utama Independen
Usia / Age Domisili / Domicile
Independent President Commissioner
62 tahun / years old Depok
Dasar Pengangkatan dan Periode Menjabat Basis of Appointment and Term of Office
Sebagai Komisaris Utama Independen: As Independent President Commissioner:
• Keputusan RUPS Tahunan tanggal 3 Juni 2022 • Annual GMS Resolutions dated 3 June 2022
(periode 2022-2025); dan (2022-2025 period); and
• Keputusan RUPS Tahunan tanggal 20 Juni 2025 • Annual GMS Resolutions dated 20 June 2025
(periode 2025-2028). (2025-2028 period).
Sebagai Komisaris/Komisaris Independen: As Commissioner/Independent Commissioner:
• Keputusan RUPS Tahunan tanggal 29 Juni 2012 • Annual GMS Resolutions dated 29 June 2012
(periode 2012-2013); (2012-2013 period);
• Keputusan RUPS Tahunan tanggal 28 Juni 2013 • Annual GMS Resolutions dated 28 June 2013
(periode 2013-2016); (2013-2016 period);
• Keputusan RUPS Tahunan tanggal 24 Juni 2016 • Annual GMS Resolutions dated 24 June 2016
(periode 2016-2019); dan (2016-2019 period); and
• Keputusan RUPS Tahunan tanggal 10 Mei 2019 • Annual GMS Resolutions dated 10 May 2019
(periode 2019-2022). (2019-2022 period).
Riwayat Pendidikan Education
• Sarjana Ekonomi dari Universitas Islam Indonesia, • Bachelor of Economics from Islam Indonesia
Yogyakarta (1987); University, Yogyakarta (1987);
• Master of Management dari ASIAN Institute of • Master of Management from ASIAN Institute of
Management (AIM), Filipina (1997); dan Management (AIM), the Philippines (1997); and
• Doctor of Philosophy dari Santo Tomas • Doctor of Philosophy from Santo Tomas University,
University, Filipina (2006). the Philippines (2006).
Rangkap Jabatan Saat Ini Current Concurrent Positions
Di dalam Bank Victoria: In Bank Victoria:
• Ketua Komite Audit Bank Victoria (sejak 2022); • Chairman of Audit Committee of Bank Victoria
dan (since 2022); and
• Ketua Komite Pemantau Risiko Bank Victoria • Chairman of Risk Monitoring Committee of Bank
Penilaian Uji Kemampuan dan Kepatutan (sejak 2024). Victoria since (2024).
Sebagai Komisaris Utama Independen: Di luar Bank Victoria: Outside of Bank Victoria:
Telah lulus fit and proper test dari Otoritas Jasa • Dosen Perbanas Institute (sejak 1993); dan • Lecturer of Perbanas Institute (since 1993); and
Keuangan tanggal 28 Oktober 2022. • Asesor Manajemen Risiko Pasar Modal • Assessor of Risk Management of Capital Market
Sebagai Komisaris/Komisaris Independen: (sejak 2016). (since 2016).
Telah lulus fit and proper test dari Bank Indonesia
tanggal 27 September 2012. Riwayat Jabatan Sebelumnya History of Previous Positions
• Pro Manager Treasury dan Analisa Bidang Dana • Pro Manager Treasury and Analysis in Banking Fund
Fit and Proper Test Perbankan Bank Summa, Jakarta (1989-1992); Sector of Bank Summa, Jakarta (1989-1992);
As Independent President Commissioner: • Peneliti Senior GCG Indonesia Institute • GCG Senior Researcher of Indonesia Institute of
Passed the fit and proper test from Financial Corporate Governance, Jakarta (2008-2018); Corporate Governance, Jakarta (2008-2018);
• Koordinator Staf Khusus Bidang Riset Asosiasi • Coordinator of Special Staff of Research Field of
Services Authority on 28 October 2022.
Perbanas, Jakarta (2011-2012); Perbanas Association, Jakarta (2011-2012);
As Commissioner/Independent Commissioner:
• Dosen Sekolah Tinggi Ilmu Ekonomi Indonesia • Lecturer of Sekolah Tinggi Ilmu Ekonomi Indonesia
Passed the fit and proper test from Bank Indonesia
Banking School, Jakarta (2013-2019); Banking School, Jakarta (2013-2019);
on 27 September 2012. • Ketua Komite Pemantau Risiko Bank Victoria, • Chairman of Risk Monitoring Committee of
Jakarta (2013-2022); Bank Victoria, Jakarta (2013-2022);
Hubungan Afiliasi • Ketua Komite Tata Kelola Terintegrasi Grup • Chairman of Integrated Governance Committee of
Tidak memiliki hubungan afiliasi dengan anggota Victoria, Jakarta (2015-2021); Victoria Group, Jakarta (2015-2021);
Dewan Komisaris lainnya, anggota Direksi, serta • Komisaris Independen PT Sumberdaya • Independent Commissioner of PT Sumberdaya
Pemegang Saham Utama dan Pengendali, baik Sewatama, Jakarta (2021-2022); dan Sewatama, Jakarta (2021-2022); and
langsung maupun tidak langsung sampai kepada • Anggota Komite Pemantau Risiko Bank Victoria, • Member of Risk Monitoring Committee of
pemilik individu. Jakarta (2022-2024). Bank Victoria, Jakarta (2022-2024).
Affiliation Relationship Sertifikasi Certification
Does not have any affiliation with other members • Sertifikasi bidang Manajemen Risiko Perbankan • Certification in Banking Risk Management
of Board of Commissioners, members of Board of Level 2 Komisaris dari Lembaga Sertifikasi Profesi Level 2 Commissioner from Banking Profession
Directors, and Main and Controlling Shareholders, Perbankan (2021-2025); Certification Institute (2021-2025);
either directly or indirectly up to the individual owners. • Sertifikasi bidang Manajemen Risiko Utama • Certification in Main Risk Management from
dari Lembaga Sertifikasi Profesi Pasar Modal Capital Market Professional Certification Institute
(2022-2025); (2022-2025);
Pernyataan Independensi • Sertifikasi bidang Asesor Kompetensi Level • Certification in Competency Assessor Level
Beliau telah menjabat 4 (empat) periode sebagai
Asesmen/Uji Kompetensi dari Lembaga Sertifikasi Assessment/Competency Test from Banking
Komisaris Independen dan telah menandatangani
Profesi Perbankan (2022-2025); Profession Certification Institute (2022-2025);
surat pernyataan independensi.
• Sertifikasi Bidang Pengembangan Sistem • Certification in Risk Management System
Manajemen Risiko dari Lembaga Sertifikasi Profesi Development from Banking Profession Certification
Statement of Independence Perbankan (2023-2026); Institute (2023-2026);
He has served for 4 (four) terms as Independent • Sertifikasi bidang Manajemen Risiko Perbankan • Certification in Banking Risk Management,
Commissioner and has signed a statement of Kualifikasi 7 dari Lembaga Sertifikasi Profesi Qualification 7 from Banking Profession Certification
independence. Perbankan (2025-2028); dan Institute (2025-2028); and
• Sertifikasi bidang Kepatuhan Subbidang • Certification in Compliance, Sub-Division
Kepemilikan Saham Bank Victoria Pengawasan Bank Umum Jenjang Kualifikasi Commercial Bank Supervision, Qualification Level
Tidak ada. 7 dari Lembaga Sertifikasi Profesi Perbankan 7 from Banking Profession Certification Institute
(2025-2028). (2025-2028).
Share Ownership of Bank Victoria
None.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 79
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Profil Perusahaan
Company Profile
GUNAWAN Kewarganegaraan / Nationality Tempat Lahir / Place of Birth
TENGGARAHARDJA Indonesia / Indonesian Malang
Komisaris Independen
Usia / Age Domisili / Domicile
Independent Commissioner
70 tahun / years old Jakarta
Dasar Pengangkatan dan Periode Basis of Appointment and Term of Office
Menjabat
• Keputusan RUPS Luar Biasa tanggal • Extraordinary GMS Resolutions dated
24 Februari 2003 (periode 2003-2007); 24 February 2003 (2003-2007 period);
• Keputusan RUPS Luar Biasa tanggal • Extraordinary GMS Resolutions dated
19 Desember 2007 (periode 2007-2010); 19 December 2007 (2007-2010 period);
• Keputusan RUPS Tahunan tanggal 25 Juni • Annual GMS Resolutions dated 25 June 2010
2010 (periode 2010-2013); (2010-2013 period);
• Keputusan RUPS Tahunan tanggal 28 Juni • Annual GMS Resolutions dated 28 June 2013
2013 (periode 2013-2016); (2013-2016 period);
• Keputusan RUPS Tahunan tanggal 24 Juni • Annual GMS Resolutions dated 24 June 2016
2016 (periode 2016-2019); (2016-2019 period);
• Keputusan RUPS Tahunan tanggal 10 Mei 2019 • Annual GMS Resolutions dated 10 May 2019
(periode 2019-2022); (2019-2022 period);
• Keputusan RUPS Tahunan tanggal 3 Juni 2022 • Annual GMS Resolutions dated 3 June 2022
(periode 2022-2025); dan (2022-2025 period); and
• Keputusan RUPS Tahunan tanggal 20 Juni • Annual GMS Resolutions dated 20 June 2025
2025 (periode 2025-2028). (2025-2028 period).
Riwayat Pendidikan Education
Sarjana Teknik Sipil dari Institut Teknologi Bachelor of Civil Engineering from Bandung
Bandung (1981). Institute of Technology (1981).
Rangkap Jabatan Saat Ini Current Concurrent Positions
Hubungan Afiliasi Di dalam Bank Victoria: In Bank Victoria:
Tidak memiliki hubungan afiliasi dengan anggota • Ketua Komite Nominasi dan Remunerasi Bank • Chairman of Nomination and Remuneration
Dewan Komisaris lainnya, anggota Direksi, serta Victoria (sejak 2012); dan Committee of Bank Victoria (since 2012); and
Pemegang Saham Utama dan Pengendali, baik • Anggota Komite Pemantau Risiko Bank • Member of Risk Monitoring Committee of
langsung maupun tidak langsung sampai kepada Victoria (sejak 2024). Bank Victoria (since 2024).
pemilik individu. Di luar Bank Victoria: Outside of Bank Victoria:
Komisaris Independen PT Jakarta Setiabudi Independent Commissioner of PT Jakarta
Affiliation Relationship Internasional Tbk (sejak 2004). Setiabudi Internasional Tbk (since 2004).
Does not have any affiliation with other
Riwayat Jabatan Sebelumnya History of Previous Positions
members of Board of Commissioners, members
• International Field Engineer 1 Schlumberger • International Field Engineer 1 of Schlumberger
of Board of Directors, and Main and Controlling
OSA, Jakarta (1982-1984); OSA, Jakarta (1982-1984);
Shareholders, either directly or indirectly up to
• Assistant Manager PT Bank Bali, Jakarta • Assistant Manager of PT Bank Bali, Jakarta
the individual owners.
(1985-1988); (1985-1988);
Pernyataan Independensi • General Manager PT Sampoerna Transport • General Manager of PT Sampoerna Transport
Beliau telah menjabat 7 (tujuh) periode sebagai Nusantara, Jakarta (1989-1992); Nusantara, Jakarta (1989-1992);
Komisaris Independen dan telah menandatangani • Direktur Eksekutif PT Duta Pertiwi Tbk, Jakarta • Executive Director of PT Duta Pertiwi Tbk,
surat pernyataan independensi. (1992- 1996); Jakarta (1992- 1996);
• Direktur PT Bhuwanatala Indah Permai Tbk, • Director of PT Bhuwanatala Indah Permai Tbk,
Jakarta (1996-1998); Jakarta (1996-1998);
Statement of Independence
• Komisaris Utama PT Sigma Karya Sempurna • President Commissioner of PT Sigma Karya
He has served for 7 (seven) terms as Independent
(Bali Camp), Jakarta (1998-2004); Sempurna (Bali Camp), Jakarta (1998-2004);
Commissioner and has signed a statement of
• Ketua Komite Pemantau Risiko Bank Victoria, • Chairman of Audit Committee of Bank
independence.
Jakarta (2015-2022); Victoria, Jakarta (2015-2022);
Kepemilikan Saham Bank Victoria • Anggota Komite Tata Kelola Terintegrasi Bank, • Member of Integrated Governance Committee
Tidak ada. Jakarta Victoria (2017-2021); dan of Bank Victoria, Jakarta (2017-2021); and
• Ketua Komite Pemantau Risiko Bank Victoria, • Chairman of Risk Monitoring Committee of
Share Ownership of Bank Victoria Jakarta (2022-2024). Bank Victoria, Jakarta (2022-2024).
None.
Sertifikasi Certification
Sertifikasi bidang Manajemen Risiko Perbankan Certification in Banking Risk Management
Kualifikasi 7 dari Lembaga Sertifikasi Profesi Qualification 7 from Banking Profession
Perbankan (2024-2027). Certification Institution (2024-2027).
Penilaian Uji Kemampuan dan Kepatutan Fit and Proper Test
Sebagai Komisaris Utama Independen: As Independent President Commissioner:
Telah lulus fit and proper test dari Bank Indonesia Passed the fit and proper test from Bank
tanggal 22 April 2003. Indonesia on 22 April 2003.
Sebagai Komisaris/Komisaris Independen: As Commissioner/Independent Commissioner:
Telah lulus fit and proper test dari Bank Indonesia Passed the fit and proper test from Bank
tanggal 13 September 2003. Indonesia on 13 September 2003.
PT Bank Victoria International Tbk
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SIA LENG HO Kewarganegaraan / Nationality Tempat Lahir / Place of Birth
Komisaris Indonesia / Indonesian Jakarta
Commissioner
Usia / Age Domisili / Domicile
66 tahun / years old Jakarta
Dasar Pengangkatan dan Periode Basis of Appointment and Term of Office
Menjabat
• Keputusan RUPS Luar Biasa tanggal • Extraordinary GMS Resolutions dated
19 Oktober 2022 (periode 2022-2025); dan 19 October 2022 (2022-2025 period); and
• Keputusan RUPS Tahunan tanggal 20 Juni • Annual GMS Resolutions dated 20 June 2025
2025 (periode 2025-2028). (2025-2028 period).
Riwayat Pendidikan Education
Bachelor of Business Administration dari Bachelor of Business Administration from
University of San Francisco (1985). University of San Francisco (1985).
Rangkap Jabatan Saat Ini Current Concurrent Positions
Di dalam Bank Victoria: In Bank Victoria:
Anggota Komite Remunerasi dan Nominasi Bank Member of Remuneration and Nomination
Victoria (sejak 2022). Committee of Bank Victoria (since 2022).
Di luar Bank Victoria: Outside of Bank Victoria:
Komisaris Independen PT Central Proteina Independent Commissioner of PT Central
Prima Tbk (sejak 2023). Proteina Prima Tbk (since 2023).
Riwayat Jabatan Sebelumnya History of Previous Positions
• Posisi terakhir sebagai Vice President - • Last position as Vice President - Corporate
Corporate Banking Segment Head PT Bank Banking Segment Head of PT Bank Bali,
Bali, Jakarta (1985-1991); Jakarta (1985-1991);
• Deputy President Director PT Bank Ekonomi • Deputy President Director of PT Bank Ekonomi
Raharja Tbk, Jakarta (1991-2012); Raharja Tbk, Jakarta (1991-2012);
Hubungan Afiliasi
• Komisaris PT Bank Ekonomi Raharja Tbk, • Commissioner of PT Bank Ekonomi
Tidak memiliki hubungan afiliasi dengan anggota
Jakarta (2012); Raharja Tbk, Jakarta (2012);
Dewan Komisaris lainnya, anggota Direksi, serta
• President Director PT Bank Agris Tbk, Jakarta • President Director of PT Bank Agris Tbk, Jakarta
Pemegang Saham Utama dan Pengendali, baik
(2012-2019); dan (2012-2019); and
langsung maupun tidak langsung sampai kepada
• Management Advisor PT Bank IBK • Management Advisor of PT Bank IBK
pemilik individu.
Indonesia Tbk, Jakarta (2019-2021). Indonesia Tbk, Jakarta (2019-2021).
Affiliation Relationship Sertifikasi Certification
Does not have any affiliation with other Sertifikasi bidang Manajemen Risiko Perbankan Certification in Banking Risk Management
members of Board of Commissioners, members Kualifikasi 7 dari Lembaga Sertifikasi Profesi Qualification 7 from Banking Profession
of Board of Directors, and Main and Controlling Perbankan (2024-2027). Certification Institution (2024-2027).
Shareholders, either directly or indirectly up to
the individual owners. Penilaian Uji Kemampuan dan Kepatutan Fit and Proper Test
Telah lulus fit and proper test dari Otoritas Jasa Passed the fit and proper test from Financial
Kepemilikan Saham Bank Victoria Keuangan tanggal 28 Oktober 2022. Services Authority on 28 October 2002.
Tidak ada.
Share Ownership of Bank Victoria
None.
Perubahan Komposisi Anggota Changes in the Composition of
Dewan Komisaris dan Alasan Board of Commissioners Members and
Perubahannya the Reasons of Changes
Sepanjang tahun 2025, tidak terdapat perubahan komposisi Throughout 2025, there were no changes to
anggota Dewan Komisaris Bank Victoria, namun terdapat the composition of the Board of Commissioners of Bank
pengangkatan kembali anggota Dewan Komisaris yang Victoria, but there were reappointments of members
telah habis masa jabatannya, sebagaimana tertuang dalam of the Board of Commissioners whose terms of office
keputusan RUPS Tahunan tanggal 20 Juni 2025. ended, as stated in the resolution of the Annual GMS on
20 June 2025.
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Profil Perusahaan
Company Profile
Profil Direksi
Board of Directors Profile
ACHMAD Kewarganegaraan / Nationality Tempat Lahir / Place of Birth
FRISCANTONO Indonesia / Indonesian San Francisco
Direktur Utama
Usia / Age Domisili / Domicile
President Director
64 tahun / years old Jakarta
Dasar Pengangkatan dan Periode Basis of Appointment and Term of Office
Menjabat
• Keputusan RUPS Tahunan tanggal 3 Juni 2022 • Annual GMS Resolutions dated 3 June 2022
(periode 2022-2025); dan (2022-2025 period); and
• Keputusan RUPS Tahunan tanggal 20 Juni 2025 • Annual GMS Resolutions dated 20 June 2025
(periode 2025-2028). (2025-2028 period).
Riwayat Pendidikan Education
• Bachelor of Science Degree in Agricultural • Bachelor of Science Degree in Agricultural
Economics (Business and Industry) dari Economics (Business and Industry) from
University of Wisconsin, Madison (1987); dan University of Wisconsin, Madison (1987); and
• Master of Business Administration • Master of Business Administration (Marketing)
(Marketing) dari City University, Seattle, from City University, Seattle, Washington,
Washington, USA (1989). USA (1989).
Rangkap Jabatan Saat Ini Current Concurrent Positions
Di dalam Bank Victoria: In Bank Victoria:
Tidak ada. None.
Di luar Bank Victoria: Outside of Bank Victoria:
Tidak ada. None.
Riwayat Jabatan Sebelumnya History of Previous Positions
• Dealer Senior (Senior Assistant Manager) • Senior Dealer (Senior Assistant Manager)
Divisi Treasury PT Bank Internasional Treasury Divison PT Bank Internasional
Indonesia Tbk, Jakarta (1990-1994); Indonesia Tbk, Jakarta (1990-1994);
• Kepala Dealer (Manager) Divisi Treasury • Chief Dealer (Manager) Treasury Divison
PT Bank Namura Internusa, Jakarta (1994-1996); PT Bank Namura Internusa, Jakarta (1994-1996);
• Kepala Treasury (Senior Manager) Divisi • Treasury Head (Senior Manager) Treasury
Hubungan Afiliasi Treasury & International PT Bank Rama Tbk, & International Divison PT Bank Rama Tbk,
Tidak memiliki hubungan afiliasi dengan anggota Jakarta (1996-2000); Jakarta (1996-2000);
Direksi lainnya, anggota Dewan Komisaris, serta • Pemimpin Tim Treasury/ALM/International, • Team Leader of Treasury/ALM/International,
Pemegang Saham Utama dan Pengendali, baik Proyek Merger PT Bank Danamon Indonesia Merger Project PT Bank Danamon Indonesia
langsung maupun tidak langsung sampai kepada Tbk, Jakarta (1999-2000); Tbk, Jakarta (1999-2000);
pemilik individu. • Wakil Kepala Divisi (Assistant Vice President) • Deputy Division Head (Assistant Vice
Divisi Risiko Kredit dan Risiko Pasar President) Credit & Market Risk Division
PT Bank Danamon Indonesia Tbk, Jakarta PT Bank Danamon Indonesia Tbk, Jakarta
Affiliation Relationship (2000-2004); (2000-2004);
Does not have any affiliation with other members • Kepala Risiko Likuiditas (Senior Assistant • Liquidity Risk Head (Senior Assistant Vice
of Board of Directors, members of Board of Vice President) Divisi Risiko Pasar dan Risiko President) Market & Liquidity Risk Division
Commissioners, and Main and Controlling Likuiditas PT Bank Danamon Indonesia Tbk, PT Bank Danamon Indonesia Tbk, Jakarta
Shareholders, either directly or indirectly up to Jakarta (2004-2006); (2004-2006);
the individual owners. • Kepala Divisi Treasury (Vice President) • Treasury Division Head (Vice President)
PT Bank Tabungan Pensiunan Nasional Tbk, PT Bank Tabungan Pensiunan Nasional Tbk,
Jakarta (2006-2008); Jakarta (2006-2008);
Kepemilikan Saham Bank Victoria
• Kepala Divisi Treasury, Financial Institution • Treasury, Financial Institution & Consumer
Tidak ada.
& Consumer Finance (Senior Vice President) Finance Division Head (Senior Vice President)
PT Bank Tabungan Pensiunan Nasional Tbk, PT Bank Tabungan Pensiunan Nasional Tbk,
Share Ownership of Bank Victoria Jakarta (2008-2014); Jakarta (2008-2014);
None. • Kepala Divisi Treasury & Financial Institution • Treasury & Financial Institution Division Head
(Executive Vice President) PT Bank Tabungan (Executive Vice President) PT Bank Tabungan
Pensiunan Nasional Tbk, Jakarta (2014-2016); Pensiunan Nasional Tbk, Jakarta (2014-2016);
• Direktur Eksekutif Perbanas (Perhimpunan • Executive Director Perbanas (Perhimpunan
Bank Nasional), Jakarta (2017-2021); dan Bank Nasional), Jakarta (2017-2021); and
• Komisaris Utama PT Bank Victoria Syariah, • President Commissioner PT Bank Victoria
Jakarta (2019-2022). Syariah, Jakarta (2019-2022).
Sertifikasi Certification
• Sertifikasi bidang Treasuri Jenjang 7 dari • Certification in Treasury Level 7 from ACI
ACI Financial Markets Association Indonesia Financial Markets Association Indonesia
(2023-2026); (2023-2026);
• Sertifikasi bidang Workplace Asessment • Certification in Workplace Assessment
Kualifikasi Asesor Kompetensi dari Badan Competency Assessor Qualification from the
Nasional Sertifikasi Profesional (2023-2026); National Professional Certification Agency
dan (2023-2026); and
• Sertifikasi bidang Manajemen Risiko • Certification in Banking Risk Management
Perbankan Kualifikasi 7 dari Lembaga Qualification 7 from Banking Profession
Sertifikasi Profesi Perbankan (2024-2027). Certification Institution (2024-2027).
Penilaian Uji Kemampuan dan Kepatutan Fit and Proper Test
Telah lulus fit and proper test dari Otoritas Jasa Passed the fit and proper test from Financial
Keuangan tanggal 19 Oktober 2022. Services Authority on 19 October 2022.
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RUSLI Kewarganegaraan / Nationality Tempat Lahir / Place of Birth
Wakil Direktur Utama Indonesia / Indonesian Tebing Tinggi
Deputy President Director
Usia / Age Domisili / Domicile
54 tahun / years old Jakarta
Dasar Pengangkatan dan Periode Basis of Appointment and Term of Office
Menjabat
• Keputusan RUPS Luar Biasa tanggal • Extraordinary GMS Resolutions dated
29 Februari 2016 (periode 2016); 29 February 2016 (2016 period);
• Keputusan RUPS Tahunan tanggal 24 Juni 2016 • Annual GMS Resolutions dated 24 June 2016
(periode 2016-2019); (2016-2019 period);
• Keputusan RUPS Tahunan tanggal 10 Mei 2019 • Annual GMS Resolutions dated 10 May 2019
(periode 2019-2022); (2019-2022 period);
• Keputusan RUPS Tahunan tanggal 3 Juni 2022 • Annual GMS Resolutions dated 3 June 2022
(periode 2022-2025); dan (2022-2025 period); and
• Keputusan RUPS Tahunan tanggal • Annual GMS Resolutions dated 20 June 2025
20 Juni 2025 (periode 2025-2028). (2025-2028 period).
Riwayat Pendidikan Education
Insinyur jurusan Teknik Industri dari Universitas Engineer of Industrial Engineering from Trisakti
Trisakti (1993). University (1993).
Rangkap Jabatan Saat Ini Current Concurrent Positions
Di dalam Bank Victoria: In Bank Victoria:
Tidak ada. None.
Di luar Bank Victoria: Outside of Bank Victoria:
Tidak ada. None.
Riwayat Jabatan Sebelumnya History of Previous Positions
• Menjabat di PT Bank QNB Indonesia Tbk, • Held positions at PT Bank QNB Indonesia Tbk,
Hubungan Afiliasi
Jakarta sebagai: Jakarta as:
Tidak memiliki hubungan afiliasi dengan anggota
- Head of Treasury (2000-2002); - Head of Treasury (2000-2002);
Direksi lainnya, anggota Dewan Komisaris, serta
- Direktur Treasury (2002-2009); - Director of Treasury (2002-2009);
Pemegang Saham Utama dan Pengendali, baik
- Direktur Bisnis (2009-2012); - Director of Business (2009-2012);
langsung maupun tidak langsung sampai kepada
- Direktur Operasional (2012-2016); dan - Director of Operations (2012-2016); and
pemilik individu.
• Direktur Operasi dan Sistem Bank Victoria, • Director of Operations and Systems of
Jakarta (2016). Bank Victoria, Jakarta (2016).
Affiliation Relationship
Does not have any affiliation with other members Sertifikasi Certification
of Board of Directors, members of Board of • Sertifikasi bidang Manajemen Risiko Perbankan • Certification in Banking Risk Management
Commissioners, and Main and Controlling Kualifikasi 7 dari Lembaga Sertifikasi Profesi Qualification 7 from Banking Profession
Shareholders, either directly or indirectly up to Perbankan (2024-2027); dan Certification Institution (2024-2027); and
the individual owners. • Sertifikasi bidang Treasuri Jenjang 7 dari • Certification in Treasury Level 7 from ACI
ACI Financial Markets Association Indonesia Financial Markets Association Indonesia
Kepemilikan Saham Bank Victoria (2024-2027). (2024-2027).
Tidak ada.
Penilaian Uji Kemampuan dan Kepatutan Fit and Proper Test
Share Ownership of Bank Victoria Telah lulus fit and proper test dari Otoritas Jasa Passed the fit and proper test from Financial
None. Keuangan tanggal 16 September 2016. Services Authority on 16 September 2016.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 83
Page 86
Profil Perusahaan
Company Profile
LEMBING Kewarganegaraan / Nationality Tempat Lahir / Place of Birth
Direktur Bisnis Indonesia / Indonesian Pekanbaru
Director of Business
Usia / Age Domisili / Domicile
61 tahun / years old Jakarta
Dasar Pengangkatan dan Periode Basis of Appointment and Term of Office
Menjabat
• Keputusan RUPS Tahunan tanggal 18 Mei 2018 • Annual GMS Resolutions dated 18 May 2018
(periode 2018-2019); (2018-2019 period);
• Keputusan RUPS Tahunan tanggal 10 Mei 2019 • Annual GMS Resolutions dated 10 May 2019
(periode 2019-2022); (2019-2022 period);
• Keputusan RUPS Tahunan tanggal 3 Juni 2022 • Annual GMS Resolutions dated 3 June 2022
(periode 2022-2025); dan (2022-2025 period); and
• Keputusan RUPS Tahunan tanggal 20 Juni 2025 • Annual GMS Resolutions dated 20 June 2025
(periode 2025-2028). (2025-2028 period).
Riwayat Pendidikan Education
Sarjana Ekonomi dari Universitas Tarumanegara Bachelor of Economic from Tarumanegara
(1989). University (1989).
Rangkap Jabatan Saat Ini Current Concurrent Positions
Di dalam Bank Victoria: In Bank Victoria:
Tidak ada. None.
Di luar Bank Victoria: Outside of Bank Victoria:
Tidak ada. None.
Riwayat Jabatan Sebelumnya History of Previous Positions
• Branch Manager Bank Lippo, Jakarta • Branch Manager of Bank Lippo, Jakarta
(1991-2004); (1991-2004);
• Kepala Wilayah Jakarta dan Kalimantan • Head of Jakarta and Kalimantan Regions of
Hubungan Afiliasi
Bank Lippo, Jakarta (2004-2008); Bank Lippo, Jakarta (2004-2008);
Tidak memiliki hubungan afiliasi dengan anggota
• Small Medium Enterprise Head Bank Danamon, • Small and Medium Enterprise Head of
Direksi lainnya, anggota Dewan Komisaris, serta
Jakarta (2008-2009); Bank Danamon, Jakarta (2008-2009);
Pemegang Saham Utama dan Pengendali, baik
• Small Medium Enterprise Head and Emerging • Small and Medium Enterprise Head and
langsung maupun tidak langsung sampai kepada
Business Maybank, Jakarta (2009-2012); Emerging Business of Maybank, Jakarta
pemilik individu.
(2009-2012);
• Direktur PT Elang Kurnia Sakti (2012-2017); • Director of PT Elang Kurnia Sakti (2012-2017);
Affiliation Relationship • Direktur PT Agung Kimia Cemerlang, Jakarta • Director of PT Agung Kimia Cemerlang, Jakarta
Does not have any affiliation with other members
(2012-2017); (2012-2017);
of Board of Directors, members of Board of
• Komisaris PT Agung Kimia Cemerlang, Jakarta • Commissioner of PT Agung Kimia Cemerlang,
Commissioners, and Main and Controlling
(2015-2017); dan Jakarta (2015-2017); and
Shareholders, either directly or indirectly up to
• Small Medium Enterprise Head Maybank, • Small and Medium Enterprise Head of
the individual owners.
Jakarta (2017-2018). Maybank, Jakarta (2017-2018).
Kepemilikan Saham Bank Victoria
Sertifikasi Certification
Tidak ada.
Sertifikasi bidang Manajemen Risiko Perbankan Certification in Banking Risk Management
Kualifikasi 7 dari Lembaga Sertifikasi Profesi Qualification 7 from Banking Profession
Share Ownership of Bank Victoria Perbankan (2024-2027). Certification Institution (2024-2027).
None.
Penilaian Uji Kemampuan dan Kepatutan Fit and Proper Test
Telah lulus fit and proper test dari Otoritas Jasa Passed the fit and proper test from Financial
Keuangan tanggal 30 Oktober 2018. Services Authority on 30 October 2018.
PT Bank Victoria International Tbk
84 Laporan Tahunan dan Keberlanjutan 2025
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DEBORA WAHJUTIRTO Kewarganegaraan / Nationality Tempat Lahir / Place of Birth
TANOYO Indonesia / Indonesian Surabaya
Direktur Keuangan
Usia / Age Domisili / Domicile
Director of Finance
40 tahun / years old Jakarta
Dasar Pengangkatan dan Periode Basis of Appointment and Term of Office
Menjabat
• Keputusan RUPS Tahunan tanggal 18 Mei 2018 • Annual GMS Resolutions dated 18 May 2018
(periode 2018-2019); (2018-2019 period);
• Keputusan RUPS Tahunan tanggal 10 Mei 2019 • Annual GMS Resolutions dated 10 May 2019
(periode 2019-2022); (2019-2022 period);
• Keputusan RUPS Tahunan tanggal 3 Juni 2022 • Annual GMS Resolutions dated 3 June 2022
(periode 2022-2025); dan (2022-2025 period); and
• Keputusan RUPS Tahunan tanggal 20 Juni 2025 • Annual GMS Resolutions dated 20 June 2025
(periode 2025-2028). (2025-2028 period).
Riwayat Pendidikan Education
• Bachelor of Science dari University of • Bachelor of Science from University of
San Francisco, California (2006); dan San Fransisco, California (2006); and
• Master of Business Administration dari • Master of Business Administration from
University of San Fransisco, California (2009). University of San Fransisco, California (2009).
Rangkap Jabatan Saat Ini Current Concurrent Positions
Di dalam Bank Victoria: In Bank Victoria:
Tidak ada. None.
Di luar Bank Victoria: Outside of Bank Victoria:
Tidak ada. None.
Riwayat Jabatan Sebelumnya History of Previous Positions
• Assurance Staff Burr Pilger and Mayer LLP, • Assurance Staff of Burr Pilger and Mayer LLP,
Hubungan Afiliasi
San Francisco (2007-2008); San Francisco (2007-2008);
Tidak memiliki hubungan afiliasi dengan
• Senior Associate 2 Ernst and Young LLP, • Senior Associate 2 of Ernst and Young LLP,
Dewan Komisaris dan Direksi. Namun, memiliki
Singapore (2011-2013); Singapore (2011-2013);
hubungan afiliasi dengan Pemegang Saham
• Finance Manager PT Victoria Investama Tbk, • Finance Manager of PT Victoria Investama Tbk,
Pengendali, yaitu Suzanna Tanojo.
Jakarta (2013-2014); Jakarta (2013-2014);
• Senior Staf Manajemen Risiko Bank Victoria, • Senior Staff of Risk Management of
Affiliation Relationship Jakarta (2014-2015); Bank Victoria, Jakarta (2014-2015);
Does not have any affiliation with members
• Direktur PT Victoria Investama Tbk, Jakarta • Director of PT Victoria Investama Tbk, Jakarta
of Board of Commissioners and members of
(2014-2018); dan (2014-2018); and
Board of Directors. However, has affiliation with
• Komisaris Bank Victoria, Jakarta (2016-2018). • Commissioner of Bank Victoria, Jakarta
Controlling Shareholder, namely Suzanna Tanojo.
(2016-2018).
Kepemilikan Saham Bank Victoria
Sertifikasi Certification
Tidak ada.
Sertifikasi bidang Manajemen Risiko Perbankan Certification in Banking Risk Management
Kualifikasi 7 dari Lembaga Sertifikasi Profesi Qualification 7 from Banking Profession
Share Ownership of Bank Victoria Perbankan (2024-2027). Certification Institution (2024-2027).
None.
Penilaian Uji Kemampuan dan Kepatutan Fit and Proper Test
Telah lulus fit and proper test dari Otoritas Jasa Passed the fit and proper test from Financial
Keuangan tanggal 22 November 2018. Services Authority on 22 November 2018.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 85
Page 88
Profil Perusahaan
Company Profile
TAMUNAN Kewarganegaraan / Nationality Tempat Lahir / Place of Birth
Direktur Kepatuhan dan Manajemen Risiko Indonesia / Indonesian Banjarmasin
Director of Compliance and
Risk Management Usia / Age Domisili / Domicile
60 tahun / years old Jakarta
Dasar Pengangkatan dan Periode Menjabat Basis of Appointment and Term of Office
• Keputusan RUPS Tahunan tanggal 27 Juni 2008 • Annual GMS Resolutions dated 27 June 2008
(periode 2008-2010); (2018-2010 period);
• Keputusan RUPS Tahunan tanggal 25 Juni 2010 • Annual GMS Resolutions dated 25 June 2010
(periode 2010-2013); (2010-2013 period);
• Keputusan RUPS Tahunan tanggal 28 Juni 2013 • Annual GMS Resolutions dated 28 June 2013
(periode 2013-2016); (2013-2016 period);
• Keputusan RUPS Tahunan tanggal 24 Juni 2016 • Annual GMS Resolution dated 24 June 2016
(periode 2016-2019); (2016-2019 period);
• Keputusan RUPS Tahunan tanggal 10 Mei 2019 • Annual GMS Resolutions dated 10 May 2019
(periode 2019-2022); (2019-2022 period);
• Keputusan RUPS Tahunan tanggal 3 Juni 2022 • Annual GMS Resolutions dated 3 June 2022
(periode 2022-2025); dan (2022-2025 period); and
• Keputusan RUPS Tahunan tanggal 20 Juni 2025 • Annual GMS Resolutions dated 20 June 2025
(periode 2025-2028). (2025-2028 period).
Riwayat Pendidikan Education
• Sarjana Ekonomi bidang Akuntansi dari • Bachelor of Economics in Accounting from
Universitas Lambung Mangkurat, Banjarmasin Lambung Mangkurat University, Banjarmasin
(1990); dan (1990); and
• Magister Manajemen bidang Manajemen • Master of Management, majoring in Risk
Risiko dari Universitas Indonesia, Jakarta Management from Indonesia University,
(2008). Jakarta (2008).
Rangkap Jabatan Saat Ini Current Concurrent Positions
Di dalam Bank Victoria: In Bank Victoria:
Tidak ada. None.
Di luar Bank Victoria: Outside of Bank Victoria:
Tidak ada. None.
Penilaian Uji Kemampuan dan Kepatutan
Telah lulus fit and proper test dari Bank Indonesia Riwayat Jabatan Sebelumnya History of Previous Positions
tanggal 17 Maret 2008. • Staf Audit Kantor Akuntan Publik Drs. Santoso, • Audit Staff of Public Accounting Firm of
Banjarmasin (1987-1988); Drs. Santoso, Banjarmasin (1987-1988);
Fit and Proper Test • Kepala Bagian Administrasi dan Umum • Head of Administration and General Affairs
Passed the fit and proper test from Bank PT Winduintan Deltatama (Muda Jaya Group), Department of PT Winduintan Deltatama
Indonesia on 17 March 2008. Banjarmasin (1988-1990); (Muda Jaya Group), Banjarmasin (1988-1990);
• Kepala Kantor Bank Andromeda, Jakarta • Office Head of Bank Andromeda, Jakarta
Hubungan Afiliasi (1990-1997); (1990-1997);
Tidak memiliki hubungan afiliasi dengan anggota • Kepala Kantor Bank Alfa, Jakarta (1997-1999); • Office Head of Bank Alfa, Jakarta (1997-1999);
Direksi lainnya, anggota Dewan Komisaris, serta • Staf Badan Penyehatan Perbankan Nasional • Staff of Indonesian Bank Restructuring
Pemegang Saham Utama dan Pengendali, baik (BPPN), Jakarta (1999); Agency (BPPN), Jakarta (1999);
langsung maupun tidak langsung sampai kepada • Manajer Operasional PT Tata Sekuritas Maju, • Manager of Operations of PT Tata Sekuritas
Jakarta (1999-2001); Maju, Jakarta (1999-2001);
pemilik individu.
• Head of Operation and Compliance • Head of Operations and Compliance of
PT Mahastra Capital, Jakarta (2001-2004); PT Mahastra Capital, Jakarta (2001-2004);
Affiliation Relationship • Risk Management & Compliance Division • Risk Management & Compliance Division of
Does not have any affiliation with other members Bank Victoria, Jakarta (2004-2007); dan Bank Victoria, Jakarta (2004-2007); and
of Board of Directors, members of Board of • Direktur Operasi dan IT Bank Victoria, Jakarta • Director of Operations and IT of Bank Victoria,
Commissioners, and Main and Controlling (2007-2008). Jakarta (2007-2008).
Shareholders, either directly or indirectly up to
the individual owners. Sertifikasi Certification
• Sertifikasi bidang Manajemen Risiko • Certification in Banking Risk Management
Kepemilikan Saham Bank Victoria Perbankan Kualifikasi Jenjang 7 dari Lembaga Qualification Level 7 from Banking Profession
Tidak ada. Sertifikasi Profesi Perbankan (2023-2026); Certification Institution (2023-2026);
• Sertifikasi bidang Treasury Dealer Level • Certification in Treasury Dealer Level Advance
Advance dari Lembaga Sertifikasi Profesi from Banking Profession Certification Institute
Share Ownership of Bank Victoria
None. Perbankan (2024-2027); (2024-2027);
• Sertifikasi bidang Anti-Pencucian Uang dan • Certification in Anti-Money Laundering and
Pencegahan Pendanaan Terorisme Kualifikasi Counter-Terrorist Financing Qualification
Jenjang 7 (APU-PPT) (2025-2028); dan Level 7 (AML-CTF) (2025-2028); and
• Sertifikasi bidang Kepatuhan Sub-Bidang • Certification in Compliance, Sub-Division
Pengelolaan Bank Umum Jenjang Kualifikasi 7 Commercial Bank Management, Qualification
dari Lembaga Sertifikasi Profesi Perbankan Level 7 from Banking Profession Certification
(2025-2028). Institute (2025-2028).
Perubahan Komposisi Anggota Direksi Changes in the Composition of Board of
dan Alasan Perubahannya Directors Members and the Reasons of
Changes
Sepanjang tahun 2025, tidak terdapat perubahan komposisi Throughout 2025, there were no changes to the composition
anggota Direksi Bank Victoria, namun terdapat pengangkatan of the Board of Directors of Bank Victoria, but there were
kembali anggota Direksi yang telah habis masa jabatannya, reappointments of members of the Board of Directors whose
sebagaimana tertuang dalam keputusan RUPS Tahunan terms of office ended, as stated in the resolution of the Annual
20 Juni 2025. GMS on 20 June 2025.
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86 Laporan Tahunan dan Keberlanjutan 2025
Page 89
Pejabat Eksekutif
Executive Officer
Susunan Pejabat Eksekutif Bank Victoria per 31 Desember The composition of Bank Victoria’s Executive Officers as of
2025 diuraikan sebagai berikut: 31 December 2025 is described as follows:
Nama Jabatan
Name Position
Muhammad Rakhmadhani Senior Executive Vice President of Change Management Office
Yohanes Senior Executive Vice President of Operations & International Banking
Mira Christiana Senior Executive Vice President of Commercial
Suryadi Senior Executive Vice President of Finance, Accounting & Management Information System
David Fisher Kusnadi Senior Executive Vice President of SME
Djoko Soendjojo Kepala Divisi SKAI
Head of SKAI Division
Ritayana Kepala Divisi Treasury
Head of Treasury Division
Syahda Candra Kepala Divisi Human Capital Management & General Affair
Head of Human Capital Management & General Affair Division
Theresia Maria Dhewajani Kepala Divisi Operations & Internal Control
Head of Operations & Internal Control Division
Yosef Sudikbyo Kepala Divisi Corporate Legal
Head of Corporate Legal Division
Novita Indriyani Kepala Divisi Credit Legal
Head of Credit Legal Division
Caprie Ardira Azhar Kepala Divisi Corporate Secretary
Head of Corporate Secretary Division
R.R. Utami Tjipto Kepala Divisi Compliance, System Procedure & Coordinator Customer Protection
Head of Compliance, System Procedure & Coordinator Customer Protection Division
Sam R. Soelaeman Kepala Divisi Risk Management
Head of Risk Management Division
Handy Widjaja Kepala Divisi Accounting
Head of Accounting Division
Teguh Trisno Pambudi Kepala Divisi Credit Risk Review
Head of Credit Risk Review Division
Andri Ramunanda Kepala Divisi Loan & Trade Operations
Head of Loan & Trade Operations Division
Sonny Andryano Kepala Divisi Special Assets Management
Head of Special Assets Management Division
Franky Lazuardi Kepala Divisi Branch Banking Network
Head of Branch Banking Network Division
Ina Damayanti Kepala Divisi Marketing Communication Brand & Product
Head of Marketing Communication Brand & Product Division
Elies Gunawan Kepala Divisi International Banking
Head of International Banking Division
Bambang F. Triatmojo Wakil Kepala Divisi Credit Monitoring & Collection
Vice Head of Credit Monitoring & Collection Division
Yusuf Doi Pratama Kepala Departemen Anti-Money Laundering (AML), Counter Terorist Financing (CTF) & Weapon Mass Destruction (WMD)
Head of Anti-Money-Laundering (AML), Counter-Terrorist Financing (CTF) & Weapon Mass Destruction (WMD)
Department
Joel Eka Martono Kepala Departemen Anti-Fraud & Internal Control Over Financial Reporting (ICOFR)
Krissata Head of Anti-Fraud & Internal Control Over Financial Reporting (ICOFR) Department
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 87
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Profil Perusahaan
Company Profile
Pendidikan dan/atau Pelatihan Pejabat Eksekutif
Education and/or Training of Executive Officers
Materi Penyelenggara
Material Organizer
Sharing Session "Suistainable Growth Through Digitalization and Strong Governance" Bank Victoria
Training IBM Tech Innovation Experience Artificial Intelligence (AI) dalam Aksi: Produktivitas AI dan
Otomatisi Teknologi Informasi (TI)
Infobank
Training IBM Tech Innovation Experience Artificial Intelligence (AI) in Action: AI Productivity and Information
Technology (IT) Automation
Training Refreshment Financial Integrity Rating (FIR) 2025 dan Tindak Pidana Pencucian Uang Pidana
Pencucian Uang Andara Sarana
Training Refreshment Financial Integrity Rating (FIR) 2025 and Money Laundering Crimes
Training Bahaya Pinjaman Online
Bank Victoria
Training on the Dangers of Online Loans
Training Building a Fraud-Resilent Bank: from Detection to Response Victoria Institute
Training untuk Pekerjaan Security Elastic Security Information and Event Management (SIEM)
FAN Integrasi Teknologi
Job Training for Security Elastic Security Information and Event Management (SIEM)
Lembaga Pengembangan
Training: Expert Sharing Session “Transformasi Digital IT Perbankan” Perbankan Indonesia
Training: Expert Sharing Session: “Digital Transformation of Banking IT” Indonesian Institute for
Banking Development
Training Strategi dan Implementasi Pelindungan Konsumen dan Data Pribadi
Victoria Institute
Training on Strategy and Implementation of Consumer and Personal Data Protection
SMF Housing Finance Outlook 2025: Strenghtening the Housing Sector Through Diverse Innovative Funding Sarana Multigriya Financial
Lembaga Sertifikasi Profesi
Ujian Sertifikasi Manajemen Risiko Jenjang 7 Perbankan
Examination of Risk Management Certification Level 7 Banking Professional Certification
Institute
Training Pembekalan Manajemen Risiko Jenjang 7
Arfaidhams Secret
Briefing Training on Risk Management Level 7
Team Building: "Work Hard Vacation Harder" Victoria Institute
Training Pelatihan Berbasis Kompetensi Sistem Pembayaran dan Pengelolaan Uang Rupiah (PBK SPPUR) Lembaga Pengembangan
"Pengelolaan Transfer Dana" Jenjang 6 Perbankan Indonesia
Competency-Based Training for Payment System and Rupiah Currency Management (PBK SPPUR) “Fund Indonesian Institute for
Transfer Management” Level 6 Banking Development
Asosiasi Sistem
Focus Group Discussion Perayaan Hari Jadi Asosiasi Sistem Pembayaran Indonesia Pembayaran Indonesia
Focus Group Discussion on Celebrating the Anniversary of the Indonesian Payment System Association Indonesian Payment
System Association
Sharing Session: Koordinasi Kepala Operasional
Victoria Institute
Sharing Session: Coordination with Head of Operations
Refreshment Sistem Pembayaran dan Pengelolaan Uang Rupiah (SPPUR) "Pengelolaan Transfer Dana" Lembaga Sertifikasi Profesi
Jenjang 6 Sistem Pembayaran Indonesia
Indonesian Payment System
Refreshment of Payment System and Rupiah Currency Management (SPPUR) “Fund Transfer Management” Professional Certification
Level 6 Institute
Lembaga Pengembangan
Perbankan Indonesia
Training Talkshow Women's Leadership
Indonesian Institute for
Banking Development
Team Building: "Work Life Balance" Bank Victoria
Team Building: "One Team, Endless Possibilities" Bank Victoria
Perhimpunan Bank-
Training Chief Financial Officer (CFO) Forum ”Navigating Uncertainty: Seizing Banking Resilience and Growth
Bank Nasional
in Volatile Times"
Association of National Banks
PT Bank Victoria International Tbk
88 Laporan Tahunan dan Keberlanjutan 2025
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Materi Penyelenggara
Material Organizer
Innovative Credit Scoring dalam Meningkatkan Kualitas dan Inklusi Kredit dan Pengembangan Model Credit
Scoring untuk Konsumen Asuransi Jiwa Otoritas Jasa Keuangan
Innovative Credit Scoring in Improving Credit Quality and Inclusion and Developing Model Credit Scoring Financial Services Authority
for Consumers Life Insurance
Training Trade Finance Victoria Institute
Training Refreshment Manajemen Risiko Jenjang 6
Arfaidhams Secret
Training Refreshment of Risk Management Level 6
Training Driving Branch Productivity Through Effective Leadership Edcore Indonesia
Refreshment Sertifikasi Treasury Jenjang 7
ACI Financial Markets Association
Refreshment of Treasury Certification Level 7
Lembaga Pengembangan
Training Refreshment Manajemen Risiko Jenjang 5 Perbankan Indonesia
Training Refreshment of Risk Management Level 5 Indonesian Institute for
Banking Development
Training Idea Talks Riset OJK Institute Volume 8 Tahun 2025 Otoritas Jasa Keuangan
Training Idea Talks of OJK Institute Research Volume 8 of 2025 Financial Services Authority
Webinar “Memutus Mata Rantai Scam: Sinergi dan Strategi Perlindungan Konsumen Sektor Keuangan”
OJK Institute
Webinar “Breaking the Chain of Scams: Synergy and Consumer Protection Strategy in the Financial Sector”
Lembaga Sertifikasi Profesi
Manajemen Sumber Daya
Uji Sertifikasi Manager Sumber Daya Manusia Manusia
Certification Test of Human Resources Manager Professional Certification
Institute for Human Resource
Management
Training Human Capital Beyond & Summit (IHCBS) QuBisa
Team Building: "Together We Grow, Together We Go" Bank Victoria
Training Indonesia Marketing Convention MarkPlus
Webinar “How to Achieve a Peak Performance in 2025”
OJK Institute
Webinar “How to Achieve a Peak Performance in 2025”
Sosialisasi Potential Risk Detection System (PRDS), Fitur Quick Response Code Indonesian Standard (QRIS)
Tap Near Field Communication (NFC) dan Diskusi Panel: sharing Penanganan Keluhan Nasabah Terkait Fraud PT Rintis Sejahtera Prima
Dissemination of Potential Risk Detection System (PRDS), feature of Quick Response Code Indonesian Network
Standard (QRIS) Tap Near Field Communication (NFC), and Panel Discussion: Sharing on Handling Customer
Complaints Related to Fraud
Rapat Jaringan Prima
Prima
Prima Network Meeting
Refreshment Cakupan Pelindungan Konsumen Bank Indonesia dan Rencana Penguatan Kapasitas Industri Asosiasi Sistem Pembayaran
dalam Praktik Pelindungan Konsumen Indonesia
Refreshment on Bank Indonesia’s Consumer Protection Coverage and Plans to Strengthen Industry Capacity Indonesian Payment System
in Consumer Protection Practices Association
Departemen Surveilans Sistem
Pembayaran dan Pelindungan
Konsumen - Grup Pelindungan
Webinar “Waspada SMS Phishing (SMISHING) Mengatasnamakan Penyedia Jasa Pembayaran” Konsumen
Webinar “Beware of SMS Phishing (SMISHING) Impersonating Payment Service Providers” Department of Payment System
Surveillance and Consumer
Protection – Consumer
Protection Group
Training Aplikasi Rekap Pajak Revamp
Bank Victoria
Training on Revamped Tax Recap Application
Training Aplikasi Verifikasi Pengambilan Kartu ATM Tabungan T19
Bank Victoria
Training on ATM Savings Card Retrieval Verification Application T19
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 89
Page 92
Profil Perusahaan
Company Profile
Materi Penyelenggara
Material Organizer
Training Refreshment Identifikasi Dokumen (Fisik dan Digital) dan Pemeriksaan Keaslian Mata Uang Kertas
(Rupiah dan Valas)
Andara Sarana
Training Refreshment on (Physical and Digital) Document Identification and Authenticity Check of Paper
Currency (Rupiah and Forex)
Training Peningkatan Fungsi Pengendalian Internal Bank
Andara Sarana
Training on Improving Bank Internal Control Functions
Training Program Perlindungan Konsumen dan Masyarakat di Sektor Keuangan: Menurut Peraturan Otoritas Lembaga Pengembangan
Jasa Keuangan No. 22 Tahun 2023 Perbankan Indonesia
Training on Consumer and Community Protection Programs in Financial Sector: According to Financial Indonesian Institute for
Services Authority Regulation No. 22 of 2023 Banking Development
Training Aplikasi Virtual Account
Bank Victoria
Training on Virtual Account Application
Training Tuntas Penyelenggaraan Rapat Umum Pemegang Saham dan Likuidasi dalam Praktek untuk
Perseroan Terbatas Tertutup Ikatan Notaris Indonesia
Complete Training on Holding General Meetings of Shareholders and Liquidation in Practice for Private Indonesian Notary Association
Limited Companies
Kupas Tuntas Prosedur Spin Off (Pemisahan), Inberg, Merger, dan Akuisisi Perseroan Terbatas
Ikatan Notaris Indonesia
Complete Analysis of the Procedures for Spin-Off (Separation), Inberg, Merger, and Acquisition for Limited Indonesian Notary Association
Liability Companies
Sosialisasi Pedoman Akses Pelayanan Keuangan untuk Disabilitas Berdaya (Pedoman SETARA)
Otoritas Jasa Keuangan
Dissemination of Guidelines for Access to Financial Services for Empowered Persons with Disabilities Financial Services Authority
(SETARA Guidelines)
Training Compliance Champion Bank Victoria
Forum Komunikasi Direktur
Pembekalan Sertifikasi Kompetensi Kepatuhan Jenjang 6 Kepatuhan Perbankan
Briefing of Compliance Competency Certification Level 6 Banking Compliance Directors
Communication Forum
Training Internal Liquidity Adequacy Assessment Process (ILAAP) Manaek Robert L. Toruan
Acumen Advice Training &
Training IT Risk Management
Consulting
Asesmen Sidik Jari PRiADI Pegawai Bank Victoria
PRiADI
PRiADI Fingerprint Assessment for Bank Victoria Employees
Team Building: "Victoria Challege Camp" Bank Victoria
Batavia Prosperindo Aset
Training Dasar-Dasar Reksadana Manajemen
Mutual Fund Basics Training Batavia Prosperindo Aset
Manajemen
Asosiasi Pelaku Reksa Dana &
Training Pendidikan Profesi Lanjutan Wakil Agen Penjual Efek Reksa Dana (WAPERD) Investasi Indonesia
Training of Advance Professional Education for Representatives of Mutual Fund Selling Agent (WAPERD) Indonesian Mutual Fund and
Investment Association
Training Experiential Emotional Branding Markplus
Training Digital Marketing "Marketeers Tech For Business" Markplus
Sharing Discussion Preparation ISO 20022 Society for Worldwide Interbank Financial Telecommunication
Asosiasi SWIFT Indonesia
(SWIFT)
Training Identifying Risk & Preventing Fraud ln lnternational Trade Heavily Based on Real Life IMB Case International Chamber
Studies of Commerce
Asosiasi Perdagangan Berjangka
Training Perdagangan Berjangka Komoditi, Resi Gudang, dan Aset Kripto Komoditi Indonesia
Training on Commodity Futures Trading, Warehouse Receipts, and Crypto Assets Indonesian Commodity Futures
Trading Association
Focus Group Discussion SMF Fixed-lncome Securities Outlook 2026 Sarana Multigriya Finansial
Training Security Table Top SecurXcess
PT Bank Victoria International Tbk
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Materi Penyelenggara
Material Organizer
Perpanjangan Keanggotaan Afiliasi Association of Certified Fraud
Affiliate Membership Renewal Examiners
Forum Komunikasi Direktur
Workshop Identifikasi Transaksi Keuangan Mencurigakan dan Penentuan Indikasi Tindak Pidanan Asal Kepatuhan Perbankan
Workshop on Identifying Suspicious Financial Transaction and Determining Indications of Predicate Crimes Banking Compliance Directors
Communication Forum
Lembaga Pengembangan
Training Pembekalan Anti-Pencucian Uang-Pencegahan Pendanaan Terorisme (APU–PPT) Jenjang 6 Perbankan Indonesia
Training on Anti-Money Laundering-Counter-Terrorist Financing (AML-CTF) Level 6 Indonesian Institute for
Banking Development
Lembaga Sertifikasi Profesi
Ujian Sertifikasi Anti-Pencucian Uang-Pencegahan Pendanaan Terorisme (APU–PPT) Jenjang 6 Perbankan
Certification Examination of Anti-Money Laundering-Counter Terrorist Financing (AML-CTF) Level 6 Banking Professional Certification
Institute
Team Building: "Victoria Challege Camp" Bank Vcitoria
Anti-Pencucian Uang dan
Pencegahan Pendanaan
Webinar Peningkatan Awareness terhadap Risiko Tindak Pidana terkait Investment Fraud dan Green Financial Terorisme Otoritas Jasa
Crime Keuangan
Webinar on Increasing Awareness of Criminal Risks related to Investment Fraud and Green Financial Crime Anti-Money Laundering and
Counter-Terrorism Financing,
Financial Services Authority
Training Penerapan Internal Control over Financial Reporting (ICoFR) untuk Meningkatkan Integritas Laporan Lembaga Pengembangan
Keuangan dan Kepercayaan Publik Perbankan Indonesia
Training on the Implementation of Internal Control over Financial Reporting (ICoFR) to Improve Financial Indonesian Institute for
Statements’ Integrity and Public Confidence Banking Development
Association of Certified Fraud
Training National Anti Fraud Conference 2025
Examiners
Training Leading Gen Z: Dealing with Mental Health @Work Next Leader
Workshop Pelaporan Rencana Kegiatan Literasi dan Inklusi Keuangan melalui Sistem SiPEDULI Otoritas Jasa Keuangan
Workshop on Reporting Financial Literacy and Inclusion Activity Plans through SiPEDULI System Financial Services Authority
Sosialisasi Bulan Inklusi Keuangan 2025 Otoritas Jasa Keuangan
Dissemination on Financial Inclusion Month 2025 Financial Services Authority
Sosialisasi Bulan Literasi Keuangan Tahun 2025 Otoritas Jasa Keuangan
Dissemination on Financial Literacy Month 2025 Financial Services Authority
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 91
Page 94
Profil Perusahaan
Company Profile
Profil Kepala Kantor Cabang Utama
Profile of Main Branch Office Head
Nerly Sugianto Amelia Rosina
Jane Alexandra Herman
Pemimpin Kantor Cabang Utama Pemimpin Kantor Cabang Utama Pemimpin Kantor Cabang Utama
Pemimpin Kantor Cabang Utama
Senayan Cideng Kelapa Gading 1
BIP
Head of Senayan Head of Cideng Head of Kelapa Gading 1
Head of BIP Main Branch Office
Main Branch Office Main Branch Office Main Branch Office
Erli Nornawati Tjioe Dedy Himawan Wiwi Candra
Rosita B. Rajaisun
Pemimpin Kantor Cabang Utama Pemimpin Kantor Cabang Utama Pemimpin Kantor Cabang Utama
Pemimpin Kantor Cabang Utama
Surabaya Semarang Medan
Bogor
Head of Surabaya Head of Semarang Head of Medan
Head of Bogor Main Branch Office
Main Branch Office Main Branch Office Main Branch Office
Daisy Merry Natalia Sandra Martiana Sari
Febyra Asia Rini
Pemimpin Kantor Cabang Utama I Gusti Putu Sridana Sastrawan Pemimpin Kantor Cabang Utama
Pemimpin Kantor Cabang Utama
Manado Pemimpin KCU Bali Bandung
Solo
Head of Manado Head of Bali Main Branch Office Head of Bandung Main Branch
Head of Solo Main Branch Office
Main Branch Office Office
Kinanti Gusti Putri Tony Utomo
Pemimpin Kantor Cabang Utama Fatmawati Pemimpin Kantor Cabang Utama Makassar
Head of Fatmawati Main Branch Office Head of Makassar Main Branch Office
Komposisi Pemegang Saham [POJK C.3]
Shareholders Composition
Komposisi Pemegang Saham Perseroan pada awal dan akhir The composition of the Company’s Shareholders at
tahun diungkapkan secara transparan sesuai dengan prinsip the beginning and end of the year is disclosed transparently
keterbukaan informasi sebagaimana disajikan dalam tabel in accordance with the principle of information
berikut: transparency, as presented in the following table:
31 Desember 2025 1 Januari 2025
31 December 2025 1 January 2025
Uraian Total Saham Kepemilikan Total Saham Kepemilikan
Description (Lembar Saham) Saham (Lembar Saham) Saham
Total Total
Total Shares Share Total Shares Share
(Rp) (Rp)
(Number of Ownership (Number of Ownership
Shares) (%) Shares) (%)
Saham dengan Sertifikat Kolektif
Shares with Collective Certificates
Pemegang Saham Pendiri
- - - - - -
Founders Shares
Masyarakat
Public
Pemodal Nasional
National Investor
5% atau lebih
- - - - - -
5% or more
Lainnya
1,165,500 0.01 116,550,000 1,165,500 0.01 116,550,000
Others
Pemodal Asing
Foreign Investors
5% atau lebih
- - - - - -
5% or more
PT Bank Victoria International Tbk
92 Laporan Tahunan dan Keberlanjutan 2025
Page 95
31 Desember 2025 1 Januari 2025
31 December 2025 1 January 2025
Uraian Total Saham Kepemilikan Total Saham Kepemilikan
Description (Lembar Saham) Saham (Lembar Saham) Saham
Total Total
Total Shares Share Total Shares Share
(Rp) (Rp)
(Number of Ownership (Number of Ownership
Shares) (%) Shares) (%)
Lainnya
24,500 0.00 2,450,000 24,500 0.00 2,450,000
Others
Sub Total 1,190,000 0.01 119,000,000 1,190,000 0.01 119,000,000
Saham dengan Penitipan Kolektif PT Kustodian Sentral Efek Indonesia
Shares in Collective Custody with PT Kustodian Sentral Efek Indonesia
Pemegang Saham Pendiri
Founders Shares
PT Nata Patindo - - - 48,823,665 0.31 4,882,366,500
Masyarakat
Public
Pemodal Nasional
National Investor
5% atau lebih
5% or more
Suzanna Tanojo 1,163,587,703 6.32 116,358,770,300 3,066,411,303 19.35 306,641,130,300
PT Victoria
11,082,071,942 60.17 1,108,207,194,200 7,010,537,747 44.23 701,053,774,700
Investama Tbk
Lainnya
2,371,366,489 12.87 237,136,648,900 3,491,811,401 22.03 349,181,140,100
Others
Pemodal Asing
Foreign Investors
5% atau lebih
5% or more
Chemical Asia
1,958,234,404 10.63 195,823,440,400 - - -
Corporation Pte Ltd
Lainnya
1,842,968,290 10.01 184,296,829,000 2,229,758,790 14.07 222,975,879,000
Others
Sub Total 18,418,228,828 99.99 1,841,822,882,800 15,847,342,906 99.99 1,584,734,290,600
Total 18,419,418,828 100.00 1,841,941,882,800 15,848,532,906 100.00 1,584,853,290,600
Komposisi Pemegang Saham yang Memiliki 5%
atau Lebih Saham
Composition of Shareholders with 5% or More Shares
31 Desember 2025 1 Januari 2025
31 December 2025 1 January 2025
Uraian Total Saham Total Saham
Description Kepemilikan Saham Kepemilikan Saham
(Lembar Saham) (Lembar Saham)
Share Ownership Share Ownership
Total Shares Total Shares
(%) (%)
(Number of Shares) (Number of Shares)
PT Victoria Investama Tbk 11,082,071,942 60.17 7,010,537,747 44.23
Suzanna Tanojo 1,163,587,703 6.32 3,066,411,303 19.35
Chemical Asia
1,958,234,404 10.63 - -
Corporation Pte Ltd
Total 14,203,894,049 77.11 10,076,949,050 63.58
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 93
Page 96
Profil Perusahaan
Company Profile
Kepemilikan Saham Langsung dan Tidak
Langsung atas Saham Bank Victoria
oleh Anggota Dewan Komisaris dan Direksi
Direct and Indirect Share Ownership of Bank Victoria’s Shares
by Members of Board of Commissioners and Board of Directors
Sepanjang tahun 2025, tidak terdapat anggota Dewan Throughout 2025, there were no members of Board of
Komisaris maupun anggota Direksi yang tercatat sebagai Commissioners or members of Board of Directors listed as
Pemegang Saham Bank Victoria, baik secara langsung Shareholders of Bank Victoria, either directly or indirectly.
maupun tidak langsung. Hal ini mencerminkan pemisahan This reflected a clear separation between management
yang jelas antara fungsi kepengurusan dan kepemilikan, and ownership functions and demonstrated the Bank’s
serta merupakan bentuk komitmen Bank terhadap commitment to implementing good corporate governance
penerapan prinsip tata kelola perusahaan yang baik, principles, particularly with regard to transparency and
khususnya dalam hal transparansi dan pencegahan potensi preventing potential conflicts of interest.
benturan kepentingan.
Komposisi Pemegang Saham Masyarakat dengan
Kepemilikan Saham Masing-Masing Kurang dari 5%
Composition of Public Shareholders with Share Ownership of
Less than 5% Each
31 Desember 2025 1 Januari 2025
31 December 2025 1 January 2025
Uraian Total Saham Total Saham Description
Kepemilikan Saham Kepemilikan Saham
(Lembar Saham) (Lembar Saham)
Share Ownership Share Ownership
Total Shares Total Shares
(%) (%)
(Number of Shares) (Number of Shares)
Pemodal Nasional
National Investors
Perorangan 1,218,333,393 6.60 1,319,317,235 8.32 Individuals
Perseroan Limited Liability
1,144,849,316 6.22 1,634,441,754 10.31
Terbatas Companies
Asuransi 88,000 0.00 164,920,000 1.04 Insurance
Reksa Dana 15,000 0.00 915,000 0.01 Mutual Funds
Broker 9,246,280 0.05 422,206,577 2.66 Broker
Pemodal Asing
Foreign Investors
Perorangan 581,538,815 3.16 242,031,715 1.53 Individuals
Foreign
Institusi Asing 1,261,453,975 6.85 1,987,751,575 12.54
Institutions
Total 4,215,524,779 22.88 5,771,583,856 36.42 Total
PT Bank Victoria International Tbk
94 Laporan Tahunan dan Keberlanjutan 2025
Page 97
Komposisi Pemegang Saham berdasarkan
Status Kepemilikan
Shareholders Composition by Ownership Status
31 Desember 2025 1 Januari 2025
31 December 2025 1 January 2025
Total Saham Total Saham
Kepemilikan Kepemilikan
Uraian (Lembar (Lembar Description
Saham Saham
Saham) Total Saham) Total
Share Share
Total Shares Investor Total Shares Investor
Ownership Ownership
(Number of (Number of
(%) (%)
Shares) Shares)
SCRIPTLESS
Pemodal National
Nasional Investors
Perorangan 2,380,859,096 12.93 7,565 4,384,666,538 27.67 7,137 Individuals
Limited
Perseroan
12,226,920,758 66.38 22 8,644,979,001 54.55 32 Liability
Terbatas
Companies
Broker 9,246,280 0.05 5 422,206,577 2.66 6 Broker
Mutual Fund - - - 900,000 0.01 1 Mutual Fund
Asuransi - - - 164,832,000 1.04 2 Insurance
Foreign
Pemodal Asing
Investors
Perorangan 581,514,315 3.16 9 242,007,215 1.53 10 Individual
Foreign
Institusi Asing 3,219,688,379 17.48 25 1,987,751,575 12.54 18
Institutions
SCRIPT
Pemodal National
Nasional Investors
Perorangan 1,062,000 0.01 132 1,062,000 0.01 132 Individuals
Limited
Perseroan
500 0.00 1 500 0.00 1 Liability
Terbatas
Companies
Reksa Dana 15,000 0.00 1 15,000 0.00 1 Mutual Fund
Asuransi 88,000 0.00 3 88,000 0.00 3 Insurance
Foreign
Pemodal Asing
Investors
Perorangan 24,500 0.00 7 24,500 0.00 7 Individual
Foreign
Institusi Asing - - - - - -
Institutions
Total 18,419,418,828 100.00 7,770 15,848,532,906 100.00 7,350 Total
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 95
Page 98
Profil Perusahaan
Company Profile
Struktur Pemegang Saham Utama dan Pengendali
Main and Controlling Shareholders Structure
Pada akhir tahun 2025, sebanyak 60,17% saham Bank At the end of 2025, 60.17% of Bank Victoria’s shares
Victoria dimiliki oleh PT Victoria Investama Tbk. Kepemilikan were owned by PT Victoria Investama Tbk. This majority
mayoritas ini menempatkan PT Victoria Investama Tbk ownership positioned PT Victoria Investama Tbk as
sebagai Pemegang Saham Utama sekaligus Pemegang the Bank’s Main Shareholder and Controlling Shareholder.
Saham Pengendali Bank. Sedangkan penerima manfaat The ultimate individual beneficiary of Bank Victoria’s share
akhir individu dari kepemilikan saham Bank Victoria adalah ownership was Suzanna Tanojo, as outlined in the following
Suzanna Tanojo, sebagaimana diuraikan dalam struktur structure:
berikut:
Masyarakat/Pemegang Chemical Asia Corporation
Saham <5% Suzanna Tanojo PT Victoria Investama Tbk
Public/Shareholders <5% Pte Ltd
22.88% 6.32% 10.63%
4,215,524,779 1,163,587,703 1,958,234,404
lembar saham / number of shares lembar saham / number of shares lembar saham / number of shares
60.17%
11,082,071,942
lembar saham / number of shares 84.93% 99.50% 99.33% 95.00%
PT Victoria
PT Bank Victoria PT Victoria PT Victoria PT Victoria Alife
Manajemen
International Tbk Insurance Tbk Sekuritas Indonesia Indonesia
Investasi
Informasi Entitas Anak, Perusahaan Asosiasi,
Perusahaan Ventura Bersama, dan Special
Purpose Vehicle
Information on Subsidiaries, Associated Entities,
Joint Venture Companies, and Special Purpose Vehicles
Per 31 Desember 2025, Bank Victoria tidak memiliki Entitas At 31 December 2025, Bank Victoria did not have any
Anak, perusahaan ventura bersama, maupun special Subsidiary, joint venture company, or special purpose
purpose vehicle yang menjadi bagian dari struktur grup vehicle within its business group structure. Nevertheless,
usaha. Namun demikian, Bank memiliki 1 (satu) Entitas the Bank had 1 (one) Associated Entity that contributed
Asosiasi yang memberikan kontribusi terhadap kegiatan to its business activities through strategic ownership
usaha Bank melalui hubungan kepemilikan strategis. relationships. The existence of this Associated Entity
Keberadaan Entitas Asosiasi ini mencerminkan upaya Bank reflected the Bank’s efforts to establish synergistic
dalam menjalin kemitraan yang sinergis guna mendukung partnerships to support sustainable business growth.
pertumbuhan bisnis secara berkelanjutan. Informasi lebih Further information regarding Bank Victoria’s Associated
lanjut mengenai Entitas Asosiasi yang dimiliki oleh Bank Entity is outlined below:
Victoria diuraikan sebagai berikut:
PT Bank Victoria International Tbk
96 Laporan Tahunan dan Keberlanjutan 2025
Page 99
PT Bank Victoria Syariah*
Alamat Gedung Graha BIP Lt. 5
Address Jl. Gatot Subroto Kav. 23 Karet Semanggi, Setiabudi
Jakarta Selatan 12930
T : (021) 5600 467
(021) 5225 285 (Hunting)
F : (021) 5664 247
E : corsec@bankvictoriasyariah.co.id
W : www.bankvictoriasyariah.co.id
Bidang Usaha Perbankan Syariah
Line of Business Sharia Banking
Tahun Beroperasi Beroperasi sejak 1966
Year of Operations Has been in operation since 1966
Domisili Jakarta
Domicile
* PT Bank Victoria International Tbk telah mendivestasikan seluruh kepemilikan sahamnya pada PT Bank Victoria Syariah efektif 5 Juni 2025, sehingga entitas tersebut tidak
lagi menjadi Entitas Asosiasi Bank Victoria. / PT Bank Victoria International Tbk divested all of its shares in PT Bank Victoria Syariah effective as of 5 June 2025, therefore,
the entity is no longer an Associated Entity of Bank Victoria.
Kronologi Pencatatan Saham
Chronology of Share Listing
Sejak melaksanakan Penawaran Umum Perdana Saham Since its Initial Public Offering (IPO) in 1999, Bank Victoria
(Initial Public Offering/IPO) pada tahun 1999, Bank Victoria has gone through several important stages in its journey to
telah melalui sejumlah tahap penting dalam perjalanan listing its shares on Indonesia Stock Exchange. Bank Victoria
pencatatan sahamnya di Bursa Efek Indonesia. Bank Victoria continuously strives to maintain compliance with capital
terus berupaya menjaga kepatuhan terhadap ketentuan market regulations and ensure information transparency to
pasar modal serta memastikan keterbukaan informasi all stakeholders. A complete chronology of the Bank’s share
kepada seluruh pemangku kepentingan. Kronologis lengkap listing through the end of 2025 is presented in detail in
terkait pencatatan saham Bank hingga akhir tahun 2025, the following table:
disajikan secara rinci pada tabel berikut:
Total Saham Total Saham
yang Beredar
Diterbitkan Nilai Harga (Lembar
Tahun
(Lembar Nominal Penawaran Saham)
Uraian Pelaksanaan
Saham) Nominal Offering Total
Description Exercise
Total Issued Value Price Outstanding
Year
Shares (Rp) (Rp) Shares
(Number of (Number of
Shares) Shares)
Saham Pendiri
250,000,000 100 - 250,000,000
Founders’ Shares
Saham dari Kapitalisasi Saldo Laba
34,000,000 100 - 284,000,000
Shares from Capitalization of Retained Earnings
Penawaran Umum Perdana Saham
1999 250,000,000 100 100 534,000,000
Initial Public Offering
Penawaran Umum Terbatas I dengan Hak Memesan Efek
Terlebih Dahulu 2000 100,000,000 100 115 634,000,000
Limited Public Offering I with Preemptive Rights
Pelaksanaan Waran Seri I dan II
2002 66,793,400 100 - 700,793,400
Exercise of Series I and II Warrants
Penawaran Umum Terbatas II dengan Hak Memesan Efek
Terlebih Dahulu 2003 400,000,000 100 100 1,100,793,400
Limited Public Offering II with Preemptive Rights
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 97
Page 100
Profil Perusahaan
Company Profile
Total Saham Total Saham
yang Beredar
Diterbitkan Nilai Harga (Lembar
Tahun
(Lembar Nominal Penawaran Saham)
Uraian Pelaksanaan
Saham) Nominal Offering Total
Description Exercise
Total Issued Value Price Outstanding
Year
Shares (Rp) (Rp) Shares
(Number of (Number of
Shares) Shares)
Pelaksanaan Waran Seri III
2004 193,799,960 100 - 1,294,593,360
Exercise of Series III Warrants
Pelaksanaan Waran Seri III
2006 46,200,000 100 - 1,340,793,360
Exercise of Series III Warrants
Penawaran Umum Terbatas III dengan Hak Memesan Efek
Terlebih Dahulu 2006 670,363,760 100 100 2,011,157,120
Limited Public Offering III with Preemptive Rights
Pelaksanaan Waran Seri IV
2007 323,840,000 100 100 2,334,997,120
Exercise of Series IV Warrants
Penawaran Umum Terbatas IV dengan Hak Memesan Efek
Terlebih Dahulu 2008 1,167,498,560 100 100 3,502,495,680
Limited Public Offering IV with Preemptive Rights
Pelaksanaan Waran Seri IV dan V
2009 344,244,500 100 100 3,846,740,180
Exercise of Series IV and V Warrants
Pelaksanaan Waran Seri IV dan V
2010 249,707,135 100 100 4,096,447,315
Exercise of Series IV and V Warrants
Penawaran Umum Terbatas V dengan Hak Memesan Efek
Terlebih Dahulu 2011 1,954,919,259 100 100 6,051,366,574
Limited Public Offering V with Preemptive Rights
Penerbitan Saham tanpa Hak Memesan Efek Terlebih Dahulu
2011 414,580,000 100 100 6,465,946,574
Limited Public Offering without Preemptive Rights
Pelaksanaan Waran Seri IV dan VI
2011 81,724,314 100 100 6,547,670,888
Exercise of Series IV and VI Warrants
Pelaksanaan Waran Seri V dan VI
2012 56,673,554 100 100 6,604,344,442
Exercise of Series V and VI Warrants
Pelaksanaan Waran Seri V dan VI
2013 25,923,831 100 100 6,630,268,273
Exercise of Series V and VI Warrants
Pelaksanaan Waran Seri VI
2014 508,898,707 100 100 7,139,166,980
Exercise of Series VI Warrants
Pelaksanaan Waran Seri VI
2015 300 100 100 7,139,167,280
Exercise of Series VI Warrants
Pelaksanaan Waran Seri VI
2016 751,486,547 100 100 7,890,653,827
Exercise of Series VI Warrants
Penambahan Modal tanpa Hak Memesan Efek Terlebih Dahulu
2016 780,394,335 100 100 8,671,048,162
Capital Increase without Preemptive Rights
Penambahan Modal tanpa Hak Memesan Efek Terlebih Dahulu
2019 280,898,877 100 356 8,951,947,039
Capital Increase without Preemptive Rights
Penambahan Modal tanpa Hak Memesan Efek Terlebih Dahulu
2021 586,205,939 100 160 9,538,152,978
Capital Increase without Preemptive Rights
Penambahan Modal tanpa Hak Memesan Efek Terlebih Dahulu
2021 948,979,590 100 196 10,487,132,568
Capital Increase without Preemptive Rights
Penambahan Modal dengan Hak Memesan Efek Terlebih
Dahulu 2022 2,553,461,919 100 150 13,040,594,487
Capital Increase with Preemptive Rights
Penambahan Modal dengan Hak Memesan Efek Terlebih
Dahulu 2022 2,807,640,227 100 150 15,848,234,714
Capital Increase with Preemptive Rights
Pelaksanaan Waran Seri Vll
2023 1,064 100 100 15,848,235,778
Exercise of Series VII Warrants
Pelaksanaan Waran Seri Vll
2024 297,128 100 100 15,848,532,906
Exercise of Series VII Warrants
Pelaksanaan Waran Seri Vll
2025 2,570,885,922 100 100 18,419,418,828
Exercise of Series VII Warrants
Total Modal Saham yang Ditempatkan dan Disetor Penuh
18,419,418,828
Total Issued and Fully Paid Share Capital
PT Bank Victoria International Tbk
98 Laporan Tahunan dan Keberlanjutan 2025
Page 101
Kronologi Pencatatan Efek Lainnya
Chronology of Other Securities Listing
Status
Total Pembayaran
Peringkat
(Juta Tenor Tingkat Suku Peringkat Payment Status
Saat
Uraian Rupiah) (Tahun) Bunga Tanggal Terakhir
Diterbitkan Belum
Description Total Tenure Interest Rates Date Latest
Ratings at Lunas Lunas
(Million (Year) (%) Ratings
Issuance Paid Not
Rupiah)
Paid
Obligasi Bank Victoria I Tahun
3 Maret 2000-
2000 dengan tingkat suku bunga
3 Maret 2007
tetap Seri A 75,000 7 16.25 BBB+ BBB+
3 March 2000-
Bank Victoria Series A Bond I of
3 March 2007
2000 at fixed interest rate
16,00 (kupon
bunga ke-1
dan 2) serta
mengambang
Obligasi Bank Victoria I Tahun
(kupon bunga 3 Maret 2000-
2000 dengan tingkat suku bunga
ke-3 sampai 3 Maret 2007
mengambang Seri B 25,000 7 BBB+ BBB+
ke-28) 3 March 2000-
Bank Victoria Series B Bond I of
16.00 (1st and 2nd 3 March 2007
2000 at floating interest rate
interest coupon)
and floating (3rd
to 28th interest
coupon)
Obligasi Bank Victoria II Tahun A3.id A3.id
21 Maret 2007-
2007 dengan tingkat suku bunga (setara A-. (setara A-.
21 Maret 2012
tetap 200,000 5 12.00 Kasnic / Kasnic /
21 March 2007-
Bank Victoria Bond II of 2007 at equal to A-. equal to A-.
21 March 2012
fixed interest rate Kasnic) Kasnic)
12,50 (tahun
ke-1 sampai
Baa2.id Baa2.id
Obligasi Subordinasi Bank ke-5) serta 21.50
21 Maret 2007- (setara (setara
Victoria I Tahun 2007 dengan (tahun ke-6
21 Maret 2017 BBB. Kasnic BBB. Kasnic
tingkat suku bunga tetap 200,000 10 sampai ke-10)
21 March 2007- / equal / equal
Bank Victoria Subordinated Bond 12.50 (1st year
21 March 2017 to BBB. to BBB.
I of 2007 at fixed interest rate to 5th year) and
Kasnic) Kasnic)
21.50 (6th year to
10th year)
Obligasi Bank Victoria III Tahun
27 Juni 2012-
2012 dengan tingkat suku bunga BBB+ BBB+
27 Juni 2017 id id
tetap 200,000 5 10.00 (Triple B (Triple B
27 June 2012-
Bank Victoria Bond III of 2012 at Plus) Plus)
27 June 2017
fixed interest rate
Obligasi Subordinasi Bank
27 Juni 2012-
Victoria II Tahun 2012 dengan BBB+ BBB+
27 Juni 2019 id id
tingkat suku bunga tetap 300,000 7 11.00 (Triple B (Triple B
27 June 2012-
Bank Victoria Subordinated Bond Plus) Plus)
27 June 2019
II of 2012 at fixed interest rate
Obligasi Bank Victoria IV Tahun
27 Juni 2013-
2013 dengan tingkat suku bunga
27 Juni 2018 A- (Single A- (Single
tetap 200,000 5 9.50 id id
27 June 2013- A Minus) A Minus)
Bank Victoria Bond IV of 2013 at
27 June 2018
fixed interest rate
Obligasi Subordinasi Bank
27 Juni 2013 -
Victoria III Tahun 2013 dengan BBB+ BBB+
27 Juni 2020 id id
tingkat suku bunga tetap 300,000 7 10.50 (Triple B (Triple B
27 June 2013 -
Bank Victoria Subordinated Bond Plus) Plus)
27 June 2020
III of 2013 at fixed interest rate
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 99
Page 102
Profil Perusahaan
Company Profile
Status
Total Pembayaran
Peringkat
(Juta Tenor Tingkat Suku Peringkat Payment Status
Saat
Uraian Rupiah) (Tahun) Bunga Tanggal Terakhir
Diterbitkan Belum
Description Total Tenure Interest Rates Date Latest
Ratings at Lunas Lunas
(Million (Year) (%) Ratings
Issuance Paid Not
Rupiah)
Paid
Obligasi Berkelanjutan I Bank
Victoria Tahap I Tahun 2017 11 Juli 2017-
dengan tingkat suku bunga tetap 11 Juli 2022 A- (Single A- (Single
300,000 5 10.30 id id
Bank Victoria Continuous Bond I 11 July 2017- A Minus) A Minus)
Phase I of 2017 at fixed interest 11 July 2022
rate
Obligasi Subordinasi
Berkelanjutan I Bank Victoria
11 Juli 2017-
Tahap I Tahun 2017 dengan
11 Juli 2024 BBB (Triple BBB (Triple
tingkat suku bunga tetap 50,000 7 11.00 id id
11 July 2017- B) B)
Bank Victoria Continuous
11 July 2024
Subordinated Bond I Phase I of
2017 at fixed interest rate
Obligasi Berkelanjutan I Bank
Victoria Tahap II Tahun 2018
5 Juni 2018-
dengan tingkat suku bunga tetap
5 Juni 2021 A- (Single A- (Single
Seri A 100,000 3 9.70 id id
5 June 2018- A Minus) A Minus)
Bank Victoria Series A Continuous
5 June 2021
Bond I Phase II of 2018 at fixed
interest rate
Obligasi Berkelanjutan I Bank
Victoria Tahap II Tahun 2018
5 Juni 2018-
dengan tingkat suku bunga tetap
5 Juni 2023 A- (Single A- (Single
Seri B 200,000 5 10.30 id id
5 June 2018- A Minus) A Minus)
Bank Victoria Series B Continuous
5 June 2023
Bond I Phase II of 2018 at fixed
interest rate
Obligasi Subordinasi
Berkelanjutan I Bank Victoria
5 Juni 2018-
Tahap II Tahun 2018 dengan
5 Juni 2025 BBB (Triple BBB (Triple
tingkat suku bunga tetap 350,000 7 11.00 id id
5 June 2018- B) B)
Bank Victoria Continuous
5 June 2025
Subordinated Bond I Phase II of
2018 at fixed interest rate
Obligasi Berkelanjutan II Bank 28 Juni 2019-
Victoria Tahap I Tahun 2019 28 Juni 2021 A- (Single A- (Single
100,000 2 9.75 id id
Bank Victoria Continuing Bonds II 28 June 2019- A Minus) A Minus)
Phase I Year 2019 28 June 2021
Obligasi Subordinasi Berkelanjutan
28 Juni 2019-
II Bank Victoria Tahap I Tahun 2019
28 Juni 2026 BBB (Triple BBB (Triple
Bank Victoria Continuing 250,000 7 11.75 id id
28 June 2019- B) B)
Subordination Bonds II Phase I
28 June 2026
Year 2019
Obligasi Subordinasi
Berkelanjutan II Bank Victoria 8 November
Tahap II Tahun 2019 2019- BBB (Triple BBB (Triple
150,000 7 11.25 id id
Bank Victoria Continuing 8 November B) B)
Subordination Bonds II Phase II 2026
Year 2019
PT Bank Victoria International Tbk
100 Laporan Tahunan dan Keberlanjutan 2025
Page 103
Status
Total Pembayaran
Peringkat
(Juta Tenor Tingkat Suku Peringkat Payment Status
Saat
Uraian Rupiah) (Tahun) Bunga Tanggal Terakhir
Diterbitkan Belum
Description Total Tenure Interest Rates Date Latest
Ratings at Lunas Lunas
(Million (Year) (%) Ratings
Issuance Paid Not
Rupiah)
Paid
Obligasi Subordinasi
Berkelanjutan II Bank Victoria
Tahap III Tahun 2020 1 April 2020- BBB (Triple BBB (Triple
60,000 7 11.25 id id
Bank Victoria Continuing 1 April 2027 B) B)
Subordination Bonds II Phase III
Year 2020
Obligasi Berkelanjutan III Bank
Victoria Tahap I Tahun 2023 9 Maret 2023-
dengan tingkat bunga tetap Seri A 9 Maret 2026 A- (Single A- (Single
300,000 3 9.25 id id
Bank Victoria Series A Continuing 9 March 2023- A Minus) A Minus)
Bonds III Phase I Year 2023 at 9 March 2026
fixed interest rate
Obligasi Berkelanjutan III Bank
Victoria Tahap I Tahun 2023 9 Maret 2023-
dengan tingkat bunga tetap Seri B 9 Maret 2028 A- (Single A- (Single
200,000 5 10.25 id id
Bank Victoria Series B Continuing 9 March 2023- A Minus) A Minus)
Bonds III Phase I Year 2023 at 9 March 2028
fixed interest rate
Obligasi Subordinasi
Berkelanjutan III Bank Victoria 12 Juli 2024-
Tahap I Tahun 2024 12 Juli 2029 BBB (Triple BBB (Triple
500,000 5 10.75 id id
Bank Victoria Continuous 12 July 2024- B) B)
Subordinated Bonds III Phase I 12 July 2029
Year 2024
Obligasi Berkelanjutan III Bank 12 Juli 2024-
Victoria Tahap II Tahun 2024 12 Juli 2027 A- (Single A- (Single
500,000 3 9.50 id id
Bank Victoria Continuing 12 July 2024- A Minus) A Minus)
Bonds III Phase II Year 2024 12 July 2027
Obligasi Subordinasi
Berkelanjutan III Bank Victoria 18 Juni 2025-
Tahap II Tahun 2025 18 Juni 2030 BBB (Triple BBB (Triple
500,000 5 10.00 id id
Bank Victoria Continuous 18 June 2025- B) B)
Subordinated Bonds III Phase II 18 June 2030
Year 2025
Obligasi Berkelanjutan IV Bank 4 Juli 2025-
Victoria Tahap I Tahun 2025 4 Juli 2028 A- (Single A- (Single
750,000 3 9.00 id id
Bank Victoria Continuing 4 July 2025- A Minus) A Minus)
Bonds IV Phase I Year 2025 4 July 2028
Obligasi Berkelanjutan IV Bank 26 September
Victoria Tahap II Tahun 2025 2025- A- (Single A- (Single
750,000 3 8.25 id id
Bank Victoria Continuing 26 September A Minus) A Minus)
Bonds IV Phase II Year 2025 2028
Keterangan rating / Rating description:
• BBB+ dari PT Kasnic Duff dan Phelps Credit rating Indonesia. / BBB+ from PT Kasnic Duff and Phelps Credit Rating Indonesia.
• A3.id dari PT Moody’s Indonesia (setara A-. Kasnic). / A3.id from PT Moody’s Indonesia (equal to A-. Kasnic).
• Baa2.id dari PT Moody’s Indonesia (setara BBB. Kasnic). / Baa2.id from PT Moody’s Indonesia (equal to BBB. Kasnic).
• idBBB+ (Triple B) dari PT Pemeringkat Efek Indonesia (PEFINDO). / idBBB + (Triple B) from PT Pemeringkat Efek Indonesia (PEFINDO).
• idA- (Single A Minus) dari PT Pemeringkat Efek Indonesia (PEFINDO). / idA- (Single A Minus) from PT Pemeringkat Efek Indonesia (PEFINDO).
• idBBB (Triple B) dari PT Pemeringkat Efek Indonesia (PEFINDO). / idBBB (Triple B) from PT Pemeringkat Efek Indonesia (PEFINDO).
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 101
Page 104
Profil Perusahaan
Company Profile
Struktur Grup
Group Structure
Masyarakat/Pemegang
Chemical Asia Corporation
Saham <5% Suzanna Tanojo PT Victoria Investama Tbk
Pte Ltd
Public/Shareholders <5%
22.88% 6.32% 10.63%
60.17% 84.93% 99.50% 99.33% 95.00%
PT Victoria
PT Bank Victoria PT Victoria PT Victoria PT Victoria Alife
Manajemen
International Tbk Insurance Tbk Sekuritas Indonesia Indonesia
Investasi
Informasi Penggunaan Jasa Akuntan Publik dan
Kantor Akuntan Publik
Information on the Use of Public Accountant Services and
Public Accounting Firms
Nama Kantor Akuntan Publik Kantor Akuntan Publik Purwanto Susanti & Surja
Name of Public Accounting Firm Purwanto Susanti & Surja Public Accounting Firm
Jaringan/Asosiasi/Aliansi
Member of Ernst & Young
Network/Association/Alliance
Indonesia Stock Exchange Building Tower 2 Lt. 7
Alamat Jl. Jenderal Sudirman Kav. 52-53, Jakarta 12190
Address T : (021) 5289 5000
F : (021) 5289 4100
Nama Akuntan Publik
Yovita
Name of Public Accountant
Periode Penugasan
2025
Assignment Period
Jasa Audit Audit Laporan Keuangan tahun buku 2025.
Audit Services Audit of Financial Statements for the 2025 fiscal year.
Jasa Non Audit
-
Non-Audit Services
Biaya Jasa Audit
Rp2,275,500,000,-
Audit Service Fee
Biaya Jasa Non Audit
-
Non-Audit Services Fee
PT Bank Victoria International Tbk
102 Laporan Tahunan dan Keberlanjutan 2025
Page 105
Lembaga dan Profesi Penunjang Pasar Modal
Capital Market Supporting Institutions and Professionals
Biaya Jasa
Uraian Nama Alamat Jasa yang Diberikan
Services Fee
Description Name Address Services Provided
(Rp)
Biro PT Adimitra Rukan Kirana Boutiqe Office Jasa Administrasi Daftar Pemegang Saham dan 51,080,000
Administrasi Jasa Korpora Jl. Kirana Avenue III Blok F3 No. 5 Administrasi Waran No. PW-145/BVIC/092022 dan
Efek Kelapa Gading No. AF088/BVIC/032023.
Share Jakarta Utara 14250 Shareholder Registration and Warrant Administration
Registrar T : (021) 2974 5222 Services No. PW-145/BVIC/092022 and
Bureau F : (021) 2928 9961 No. AF088/BVIC/032023.
E : opr@adimitra-jk.co.id
W : www.adimitrajk.co.id
Pencatatan Bursa Efek Indonesia Stock Exchange Pencatatan Tahunan Saham dan/atau Efek Bersifat Utang 565,545,000
Efek Indonesia Building Tower I dan Sukuk.
Securities Indonesia Stock Jl. Jenderal Sudirman Kav. 52-53 Annual Listing of Shares and/or Debt Securities and
Listing Exchange Jakarta Selatan 12190 Sukuk.
T : (021) 5150 515
F : (021) 5150 330
W : www.idx.co.id
Notaris Fathiah Helmi, Graha Irama Lt. 6C Pembuatan Akta Berita Acara dan Akta Pernyataan 35,520,000
Notary SH Jl. HR Rasuna Said Kav. 1-2 Keputusan RUPS Tahunan.
Jakarta 12950 Preparation of Deed of Minutes and Deed of Statement of
T : (021) 5290 7304 Annual GMS Resolutions.
(021) 5290 7305
(021) 5290 7306
F : (021) 5261 136
E : fhchozie@gmail.com
Perusahaan PT Pemeringkat Equity Tower Lt. 30 • Pemeringkatan atas Obligasi Subordinasi Berkelanjutan 1,748,250,000
Pemeringkat Efek Indonesia Sudirman Central Business III Bank Victoria Tahap II Tahun 2025;
Efek District Lot. 9 • Pemeringkatan atas Obligasi Berkelanjutan IV Bank
Securities Jl. Jenderal Sudirman Kav. 52-53 Victoria Tahap I Tahun 2025;
Rating Jakarta 12190 • Pemeringkatan atas Obligasi Berkelanjutan IV Bank
Agency T : (021) 5096 8469 Victoria Tahap II Tahun 2025; dan
F : (021) 5096 8468 • Pemeringkatan Tahunan Perusahaan, Obligasi, dan
W : www.pefindo.com Obligasi Subordinasi Bank Victoria.
• Rating of Bank Victoria Continuous Subordinated
Bonds III Phase II Year 2025;
• Rating of Bank Victoria Sustainable Bonds IV Phase I
Year 2025;
• Rating of Bank Victoria Sustainable Bonds IV Phase II
Year 2025; and
• Bank Victoria’s Annual Rating of the Company, Bonds,
and Subordinated Bond.
Wali Amanat PT Bank Menara Bank Mega Jasa Tahunan Wali Amanat atas Obligasi dan Obligasi 549,450,000
Trustee Mega Tbk Jl. Kapten Tendean No. 12-12A Subordinasi Bank.
Jakarta 12970 Annual Trustee Service on the Bank’s Bonds and
T : (021) 7917 5000 Subordinated Bonds.
F : (021) 7918 7100
W : www.bankmega.com
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 103
Page 106
Analisis dan
Pembahasan
Manajemen
Management Discussion
and Analysis
PT Bank Victoria International Tbk
104 Laporan Tahunan dan Keberlanjutan 2025
Page 107
04 PT Bank Victoria International Tbk 2025 Annual and Sustainability Report 105
Page 108
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Tinjauan Ekonomi dan Industri
Economic and Industrial Overview
Perekonomian Global dan Nasional Global and National Economy
Ketegangan geopolitik global masih berlanjut, ditandai The tensions in global geopolitics continued, marked by
dengan konflik Rusia–Ukraina yang belum mereda the ongoing Russia-Ukraine conflict and increasing
serta meningkatnya eskalasi di Timur Tengah seiring escalation in the Middle East alongside the intensity of
intensitas serangan Israel terhadap Palestina. Di sisi Israeli’s attacks on Palestine. Economically, the United
ekonomi, kebijakan proteksionisme Amerika Serikat pada States’ protectionist policy on 2 April 2025 through
2 April 2025 melalui penerapan tarif impor universal sebesar the implementation of a universal 10% import tariff and
10% dan tarif resiprokal tinggi kepada 57 negara mitra high reciprocal tariffs on 57 trading partners, including
dagang, termasuk Tiongkok, Kanada, Meksiko, dan Uni China, Canada, Mexico, and the European Union, triggered
Eropa, memicu respons berupa tarif balasan dari sejumlah retaliatory tariffs from a number of these countries, thereby
negara tersebut, sehingga memperburuk tensi perang exacerbating the global trade war tensions. The combination
dagang global. Kombinasi perang dagang dan ketegangan of trade war and geopolitical tensions increased uncertainty
geopolitik tersebut meningkatkan ketidakpastian di pasar in global financial markets and undermined the confidence
keuangan global serta menekan kepercayaan pelaku usaha of business owners and investor. The impacts were
dan investor. Dampaknya tercermin pada perlambatan reflected in slowing global economic growth and increasing
pertumbuhan ekonomi global dan meningkatnya fragmentation between countries.
fragmentasi antarnegara.
Selain itu, kebijakan tarif tersebut turut menurunkan volume Furthermore, these tariff policies reduced the volume
dan nilai perdagangan internasional serta memperparah and value of international trade and exacerbated supply
gangguan rantai pasok yang telah berlangsung sejak chain disruptions that started since 2024. Overall, global
2024. Secara keseluruhan, pertumbuhan ekonomi global economic growth was projected to slow to 3.3% in 2025.
dinyatakan melambat menjadi 3,3% pada 2025. Di sisi lain, Furthermore, these tariff policies also drove up the prices
kebijakan tarif juga mendorong kenaikan harga emas serta of gold, various food commodities, and services. Such
berbagai komoditas pangan dan jasa. Tekanan tersebut, pressures, coupled with rising wages due to immigration
ditambah dengan kenaikan upah akibat kebijakan imigrasi policies in the United States, caused global inflation to
di Amerika Serikat, menyebabkan laju penurunan inflasi decline more slowly than expected, reaching 3.9% in 2025.
global berjalan lebih lambat dari perkiraan, dengan inflasi
mencapai 3,9% pada tahun 2025.
Di negara maju, perekonomian Amerika Serikat menunjukkan In developed countries, the United States’ economy
perlambatan, sementara pemulihan ekonomi Uni Eropa slowed down, while the European Union’s economy was
masih berlangsung. Perekonomian Amerika Serikat still recovering. The United States economy was projected
diperkirakan tumbuh 2,2% pada tahun 2025, melambat dari to grow 2.2% in 2025, slowing from 2.8% in 2024. This
2,8% pada tahun 2024. Pertumbuhan tersebut didukung growth was supported by investment in technology sector,
oleh investasi di sektor teknologi, meskipun tekanan though external pressures increased due to a decline in
eksternal meningkat akibat penurunan impor yang tidak imports that was not offset by an acceleration in exports.
diimbangi oleh akselerasi ekspor. Kondisi ini turut menahan This condition also helped restrain the rate of inflation
laju penurunan inflasi, dengan inflasi tercatat mencapai decline, with inflation recorded at 2.6% in 2025. Meanwhile,
2,6% pada tahun 2025. Sementara itu, pemulihan ekonomi the European Union’s economic recovery continued,
Uni Eropa terus berlanjut dengan pertumbuhan ekonomi with economic growth reaching 1.3% in 2025. This
yang mencapai 1,3% pada tahun 2025. Kinerja tersebut performance was supported by improved consumption
didukung oleh perbaikan konsumsi seiring pelonggaran in line with monetary policy easing and fiscal stimulus, as
kebijakan moneter dan stimulus fiskal, serta peningkatan well as increased exports at the beginning of the period
ekspor di awal periode sebagai antisipasi dinamika in anticipation of trade dynamics with the United States.
perdagangan dengan Amerika Serikat. Inflasi di kawasan ini Inflation in the region also showed a downward trend,
juga menunjukkan tren penurunan hingga mencapai 2,0% reaching 2.0% in 2025. Meanwhile, in China, economic
pada tahun 2025. Sedangkan di Tiongkok, pertumbuhan growth slowed down from 5.0% in 2024 to 4.4% in 2025.
PT Bank Victoria International Tbk
106 Laporan Tahunan dan Keberlanjutan 2025
Page 109
ekonomi tercatat melambat dari 5,0% pada tahun 2024 This was influenced by high US tariffs, which depressed
menjadi 4,4% pada tahun 2025. Yang dipengaruhi oleh export performance, except for information technology-
tingginya tarif Amerika Serikat sehingga menekan kinerja based commodities that remained strong, supported by
ekspor, kecuali pada komoditas berbasis teknologi informasi the adoption of technology and Artificial Intelligence (AI)
yang tetap kuat didukung adopsi teknologi dan Artificial and government stimulus.
Intelligence (AI) serta stimulus pemerintah.
Kontras dengan kondisi perekonomian global yang diliputi In contrast to the uncertain global economic conditions,
ketidakpastian, perekonomian Indonesia tetap menunjukkan Indonesia’s economy continued to demonstrate strong
fundamental yang kuat dan tingkat resiliensi yang terjaga. fundamentals and maintained resilience. In 2025,
Pada tahun 2025, pertumbuhan ekonomi tercatat sebesar economic growth was recorded at 5.39% (year-on-year),
5,39% (year-on-year), dengan nilai Produk Domestik Bruto with Gross Domestic Product (GDP) at current prices
(PDB) atas dasar harga berlaku mencapai Rp23.821,1 triliun reaching Rp23,821.1 trillion and GDP per capita reaching
dan PDB per kapita sebesar Rp83,7 juta. Kinerja ini didorong Rp83.7 million. This performance was driven by strong
oleh kuatnya permintaan domestik, peningkatan investasi, domestic demand, increased investment, effective
efektivitas belanja Pemerintah, stabilitas kinerja ekspor, government spending, stable export performance, and
serta dukungan likuiditas melalui penempatan kas negara liquidity support through state cash placements in
pada perbankan komersial. commercial banks.
Dari sisi pengeluaran, seluruh komponen mencatat In terms of expenditure, all components recorded positive
pertumbuhan positif, dengan Pembentukan Modal Tetap growth, with Gross Fixed Capital Formation (PMTB) as
Bruto (PMTB) sebagai kontributor utama yang tumbuh the main contributor, growing by 6.12%, followed by
sebesar 6,12%, diikuti oleh Pengeluaran Konsumsi Lembaga Consumption Expenditure of Non-Profit Institutions
Nonprofit yang Melayani Rumah Tangga (PK-LNPRT) Serving Households (PK-LNPRT) at 5.90% and Household
sebesar 5,90% dan Pengeluaran Konsumsi Rumah Tangga Consumption Expenditure (PK-RT) at 5.11%. This condition
(PK-RT) sebesar 5,11%. Kondisi ini mencerminkan terjaganya reflected maintained public purchasing power, along with
daya beli masyarakat, seiring meningkatnya mobilitas serta increased mobility and controlled inflation at 2.92%. In
inflasi yang tetap terkendali pada level 2,92%. Dari sisi terms of production, manufacturing sector demonstrated
produksi, sektor manufaktur menunjukkan kinerja yang expansive performance, growing by 5.40%, in line with
ekspansif dengan pertumbuhan sebesar 5,40%, sejalan the Manufacturing Purchasing Managers’ Index (PMI),
dengan Purchasing Managers’ Index (PMI) Manufaktur yang which consistently remained in an expansionary phase.
konsisten berada pada fase ekspansi. Kinerja ini didukung This performance was supported by strong domestic
oleh kuatnya permintaan domestik serta pemulihan demand and recovery in global demand, particularly in
permintaan global, khususnya pada subsektor strategis strategic subsectors based on downstream processing and
berbasis hilirisasi dan penguatan daya saing industri. strengthening industrial competitiveness.
Sejalan dengan hal tersebut, kinerja sektor eksternal juga In line with these matters, external sector also recorded
mencatat capaian yang solid, tercermin dari surplus neraca solid performance, reflected in a cumulative trade
perdagangan kumulatif sebesar USD41,05 miliar. Nilai balance surplus of USD41.05 billion. Exports reached
ekspor mencapai USD282,91 miliar atau tumbuh 6,15%, USD282.91 billion, growing by 6.15%, surpassing imports of
melampaui impor sebesar USD241,86 miliar yang meningkat USD241.86 billion, which increased by 2.83%. Furthermore,
2,83%. Selain itu, akselerasi digitalisasi sistem pembayaran the rapid acceleration of digitalization in payment systems
yang berkembang pesat turut menjadi faktor pendorong also became a key driving factor in strengthening inclusive
penting dalam memperkuat pertumbuhan ekonomi yang economic growth.
inklusif.
Sumber: Source:
• Bank Indonesia, “Laporan Perekonomian Indonesia 2025”; • Bank Indonesia, “Indonesia Economic Report 2025”;
• Badan Pusat Statistik, “Pertumbuhan Ekonomi Indonesia Triwulan IV- • Statistics Indonesia, “Indonesia’s Economic Growth Quarter IV-2025
2025 BRS No. 18/02/Th. XXIX, 5 Februari 2026”; BRS No. 18/02/Th. XXIX, 5 February 2026”;
• Siaran Pers Kementerian Keuangan Republik Indonesia, “Ekonomi • Press Release of the Ministry of Finance of the Republic of Indonesia,
Indonesia 2025 Kuat, Didorong Tingginya Investasi dan Ekspor serta “Indonesia’s Strong Economy in 2025, Driven by High Investment and
Akselerasi Belanja Pemerintah”; Exports and Accelerated Government Spending”;
• Badan Pusat Statistik, “Perkembangan Indeks Harga Konsumen • Statistics Indonesia, “Development of Consumer Price Index,
Desember 2025 BRS No. 01/01/Th. XXIX, 5 Januari 2026”; dan December 2025, BRS No. 01/01/Th. XXIX, January 5, 2026”; and
• Badan Pusat Statistik, “Perkembangan Ekspor dan Impor Indonesia • Statistics Indonesia, “Development of Indonesia’s Exports and
Desember 2025 BRS No. 12/02/Th. XXIX, 2 Februari 2026”. Imports, December 2025, BRS No. 12/02/Th. XXIX, 2 February 2026.”
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 107
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Tinjauan Pasar Keuangan dan Overview of Financial Market
Industri Perbankan and Banking Industry
Kinerja industri perbankan Indonesia sepanjang tahun 2025 The performance of Indonesia’s banking industry
tetap menunjukkan kondisi yang sangat solid dan resilien, throughout 2025 remained very solid and resilient, reflected
tercermin dari fungsi intermediasi yang terus menguat, in a continuously strengthening intermediation function,
likuiditas yang memadai, serta profil risiko yang tetap adequate liquidity, and a well-maintained risk profile. As
terjaga dengan baik. Hingga Desember 2025, penyaluran of December 2025, lending recorded a positive growth of
kredit mencatat pertumbuhan yang positif sebesar 9,46% 9.46% (year-on-year), reaching Rp8,693.97 trillion. Based
(year-on-year), mencapai Rp8.693,97 triliun. Berdasarkan on the type of use, loan growth was driven primarily by
jenis penggunaan, pertumbuhan kredit didorong terutama Investment Loans, which grew significantly by 20.81%,
oleh Kredit Investasi yang tumbuh signifikan sebesar followed by Consumer Loans at 6.58%, and Working Capital
20,81%, diikuti oleh Kredit Konsumsi sebesar 6,58% dan Loans at 4.52%.
Kredit Modal Kerja sebesar 4,52%.
Di sisi penghimpunan dana, Dana Pihak Ketiga (DPK) In terms of funding, Third Party Funds (DPK) showed strong
menunjukkan pertumbuhan yang kuat sebesar growth of 13.83% year-on-year, totaling Rp10,057.54 trillion.
13,83% (year-on-year), dengan total mencapai This growth was supported by positive performance across
Rp10.057,54 triliun. Pertumbuhan ini didukung oleh kinerja all deposit instruments, with demand deposits growing by
positif pada seluruh instrumen simpanan, di mana giro 19.13%, time deposits by 14.28%, and savings deposits by
tumbuh sebesar 19,13%, deposito sebesar 14,28%, dan 8.19%. This composition reflected increasing economic
tabungan sebesar 8,19%. Komposisi ini mencerminkan activity and public confidence in banking system, while also
meningkatnya aktivitas ekonomi serta kepercayaan providing sufficient liquidity to support loan expansion.
masyarakat terhadap sistem perbankan, sekaligus
memberikan ruang likuiditas yang cukup untuk mendukung
ekspansi kredit.
Likuiditas industri perbankan tetap berada pada level yang Banking industry’s liquidity remained at a very adequate
sangat memadai, tercermin dari rasio Alat Likuid terhadap level, as reflected in Liquid Assets to Non-Core Deposits
Non-Core Deposit (AL/NCD) sebesar 126,15% dan rasio (AL/NCD) ratio of 126.15% and Liquid Assets to Third
Alat Likuid terhadap Dana Pihak Ketiga (AL/DPK) sebesar Party Funds (AL/DPK) ratio of 28.57%, significantly above
28,57%, yang secara signifikan berada di atas ambang the established threshold. Furthermore, the Liquidity
batas yang ditetapkan. Selain itu, Liquidity Coverage Ratio Coverage Ratio (LCR), which reached 200.97%,
(LCR) yang mencapai 200,97% menunjukkan kemampuan demonstrated banking industry’s ability to meet
perbankan dalam memenuhi kebutuhan likuiditas jangka short-term liquidity needs while strengthening financial
pendek, sekaligus memperkuat ketahanan sektor keuangan sector’s resilience to potential external pressures.
terhadap potensi tekanan eksternal.
Dari sisi profitabilitas, industri perbankan tetap mencatat In terms of profitability, banking industry continued to
kinerja yang stabil dengan Return on Assets (ROA) sebesar record stable performance with Return on Assets (ROA) of
2,53%, sedikit meningkat dibandingkan periode sebelumnya. 2.53%, a slight increase compared to the previous period.
Sementara itu, rasio permodalan (Capital Adequacy Ratio/ Meanwhile, Capital Adequacy Ratio (CAR) remained high
CAR) yang tetap tinggi pada level 25,89% mencerminkan at 25.89%, reflecting strong capacity of banking to absorb
kapasitas perbankan yang kuat dalam menyerap potensi potential risks and support future business expansion.
risiko serta mendukung ekspansi usaha ke depan.
Secara keseluruhan, kinerja industri perbankan nasional Overall, the national banking industry’s performance in
pada tahun 2025 menunjukkan hasil yang solid, tercermin 2025 showed solid results, reflected in growth in assets,
dari pertumbuhan aset, dana pihak ketiga, dan kredit yang third-party funds, and loans, which increased by 9.51%,
masing-masing meningkat sebesar 9,51%, 13,81%, dan 13.81%, and 9.46%, respectively. However, Bank Group based
9,46%. Namun demikian, Kelompok Bank berdasarkan on Core Capital (KBMI) 1 recorded relatively depressed
Modal Inti (KBMI) 1 mencatatkan kinerja yang relatif performance, with a decline in assets of 9.55%, third-party
tertekan, dengan penurunan aset sebesar 9,55%, dana pihak funds of 4.55%, and loans of 6.56% throughout 2025. Going
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ketiga sebesar 4,55%, dan kredit sebesar 6,56% sepanjang forward, banking sector is expected to continue playing
tahun 2025. Ke depan, sektor perbankan diharapkan terus a strategic role in strengthening intermediation function,
memainkan peran strategis dalam memperkuat fungsi driving financial inclusion, and supporting sustainable
intermediasi, mendorong inklusi keuangan, serta menopang national economic growth.
pertumbuhan ekonomi nasional yang berkelanjutan.
Sumber: Sources:
• Siaran Pers Otoritas Jasa Keuangan, “Kebijakan OJK Menjaga Sektor • Press Release of Financial Services Authority, “OJK Policy Maintains
Jasa Keuangan Semakin Mendukung Program Prioritas Pemerintah”; Financial Services Sector to Further Support Government’s Priority
dan Programs”; and
• Portal Data Otoritas Jasa Keuangan, “Dataset Industri Bank Umum”. • Data Portal of Financial Services Authority, “ Dataset of Commercial
Bank Industry”.
Tinjauan Operasional
Operational Overview
Strategi Pengembangan Bisnis Business Development Strategy
Bank Victoria berkomitmen untuk terus mendorong inovasi Bank Victoria is committed to continuously driving
dalam pengembangan produk, jasa, dan layanan yang innovation in the development of products and services
ditawarkan, serta secara berkesinambungan memperluas offered, as well as continuously expanding distribution
saluran distribusi dan memperkuat infrastruktur pendukung channels and strengthening other supporting infrastructure.
lainnya. Seluruh upaya ini bertujuan untuk menghadirkan All of these efforts aim to provide a relevant, efficient, and
pengalaman perbankan yang relevan, efisien, dan bernilai value-added banking experience for customers, in line with
tambah bagi nasabah, selaras dengan perkembangan technology developments, changing customer behavior,
teknologi, perubahan perilaku nasabah, serta dinamika and the ever-evolving dynamics of financial services
industri jasa keuangan yang terus berkembang. industry.
Sebagai perwujudan nyata dari komitmen tersebut, Bank As a concrete manifestation of this commitment, the Bank
telah menyusun rencana strategis yang mencerminkan arah prepared a strategic plan reflecting its policy direction and
kebijakan dan prioritas pengembangan bisnis sepanjang business development priorities throughout 2025. This
tahun 2025. Rencana ini menjadi pedoman utama bagi plan served as the primary guideline for Bank Victoria in
Bank Victoria dalam mengimplementasikan berbagai program implementing various work programs focused on increasing
kerja yang berfokus pada peningkatan daya saing, penguatan competitiveness, strengthening internal capabilities, and
kapabilitas internal, serta optimalisasi layanan kepada optimizing customer service. The main focuses of business
nasabah. Adapun fokus utama strategi pengembangan bisnis development strategy carried out by Bank Victoria in 2025
yang dijalankan Bank Victoria pada tahun 2025 meliputi: included:
1. Strategi Perkreditan 1. Loans Strategies
Strategi di bidang perkreditan diprioritaskan pada The strategy in loan sector is prioritized on efforts
upaya menjaga dan meningkatkan kualitas kredit, to maintain and improve loan quality, including
termasuk pemberian kredit yang ramah lingkungan environmentally friendly lending to achieve healthy and
untuk mencapai target pertumbuhan yang sehat dan sustainable growth targets while adhering to prudential
berkelanjutan dengan tetap memperhatikan prinsip financing principles. Several business strategies to be
kehati–hatian (prudential financing). Beberapa strategi implemented are as follows:
bisnis yang akan dilakukan adalah sebagai berikut:
a. Memproyeksikan pertumbuhan total kredit secara a. Projecting total loan growth selectively and
selektif dan konservatif pada kisaran 7%; conservatively in the range of 7%;
b. Meningkatkan penyaluran kredit melalui model b. Increasing lending through a channeling business
bisnis channeling dengan menjalin kerja sama model by collaborating with fintech, BPR,
dengan fintech, BPR, multifinance, dan koperasi multifinance, and cooperatives in order to increase
guna meningkatkan portofolio kredit, potensi fee the loan portfolio, potential fee-based income, and
based income, dan memperluas penetrasi bisnis; expand business penetration;
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
c. Mengembangkan ekosistem digital lending untuk c. Developing a digital lending ecosystem to provide
memberikan kemudahan akses informasi dan easy access to information and accelerate lending
mempercepat proes penyaluran kredit kepada process to debtors;
debitur;
d. Menjaga dan meningkatkan kualitas kredit melalui d. Maintaining and improving loan quality through
monitoring debitur, pelaksanaan early warning debtor monitoring, implementing early warning
system, serta pengembangan sumber daya manusia system, and developing human capital and systems;
dan sistem;
e. Mempercepat penyelesaian kredit yang e. Accelerating the settlement of written-off loans
dihapusbukukan dan penjualan agunan yang and the sale of foreclosed assets, including through
diambilalih, termasuk melalui optimalisasi penjualan the optimization of the sale of collateral and
jaminan dan agunan yang diambil alih melalui situs foreclosed assets via website; and
web; dan
f. Mengoptimalkan program pelatihan yang f. Optimizing ongoing training programs to improve
berkelanjutan untuk meningkatkan kapasitas dan the capacity and competence of sales personnel.
kompetensi tenaga penjualan.
2. Strategi Pendanaan dan Pengembangan Layanan 2. Funding and Service Development Strategies
Strategi di bidang pendanaan dan pengembangan The strategy in funding and service development is
layanan diprioritaskan pada upaya menjaga dan prioritized on efforts to maintain and enhance customer
meningkatkan loyalitas nasabah serta menambah loyalty and acquire new customers, with growth targets
nasabah baru, dengan target pertumbuhan didukung supported by a healthy and optimal funding structure.
oleh struktur pendanaan yang sehat dan optimal. Several business strategies to be implemented are as
Beberapa strategi bisnis yang akan dilakukan adalah follows:
sebagai berikut:
a. Menargetkan pertumbuhan pendanaan pada a. Targeting funding growth in the range of 5% (yoy)
kisaran 5% (yoy) dengan tetap memprioritaskan while prioritizing cost of funds control;
pengendalian cost of fund;
b. Mengembangkan berbagai program akuisisi nasabah b. Developing various new customer acquisition
baru, antara lain melalui penawaran cashback atau programs, including cashback offers or attractive
suku bunga yang menarik; interest rates;
c. Menjalin kerja sama dan meningkatkan penjualan c. Establishing partnerships and increasing sales of
produk obligasi ritel, bancassurance, dan reksa retail bonds, bancassurance, and mutual funds to
dana guna meningkatkan pendapatan berbasis fee increase fee-based income;
(fee-based income);
d. Melakukan pengembangan secara berkelanjutan d. Carrying out continuous development through
melalui Revamping Internet Banking, Mobile Revamping Internet Banking, Mobile Banking,
Banking, Internet Banking Business, dan Mobile Internet Banking Business, and Mobile Banking
Banking Corporate yang dilengkapi dengan fitur Corporate, complemented by excellent and
dan produk digital yang unggul serta kompetitif competitive digital features and products to meet
untuk memenuhi kebutuhan transaksi keuangan customers’ financial transaction needs;
nasabah;
e. Melanjutkan peningkatan kualitas layanan e. Continuing to improve service quality to meet
guna memenuhi kebutuhan nasabah melalui customer needs through the development of
pengembangan digital operations, yaitu digital operations, namely conducting cashless
melakukan aktivitas transaksi non-tunai dengan transactions using video banking technology so
memanfaatkan teknologi video banking sehingga that interactions can be conducted virtually by
interaksi dapat dilakukan secara virtual dengan still prioritizing the principles of prudence and
tetap mengedepankan prinsip kehati-hatian serta transaction security;
keamanan bertransaksi;
f. Melakukan promosi melalui media sosial dan/atau f. Conducting promotions through social media
kegiatan lainnya untuk meningkatkan kesadaran and/or other activities to raise awareness of Bank
terhadap produk dan layanan Bank Victoria; Victoria’s products and services;
g. Melanjutkan peningkatan layanan transaksi g. Continuing to improve banking transaction services
perbankan untuk mendukung kebutuhan transaksi to support stakeholders’ transaction needs and
para pemangku kepentingan serta memperluas expand business opportunities;
penetrasi peluang bisnis;
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h. Dalam rangka mendukung penerapan keuangan h. In supporting the implementation of sustainable
berkelanjutan, Bank akan terus melakukan finance, the Bank will continue to implement
pendekatan melalui program corporate social the approach through corporate social
responsibility (CSR) di bidang kesehatan, responsibility (CSR) programs in health, education,
pendidikan, dan kemasyarakatan; serta and community development; and
i. Meningkatkan sinergi kerja sama dengan grup i. Increasing synergy in collaboration with business
usaha dalam pengembangan bisnis berkelanjutan, groups in developing sustainable businesses,
termasuk layanan perbankan syariah. including Islamic banking services.
3. Strategi Operasional dan Teknologi Sistem Informasi 3. Operational and Information Systems Technology
Strategies
Strategi di bidang operasional dan teknologi The strategy in operational and information systems
sistem informasi diprioritaskan pada pemanfaatan technology is prioritized on the continuous utilization
dan pengembangan teknologi informasi secara and development of information technology to
berkelanjutan dalam rangka mendukung peningkatan support improved service quality, business operational
kualitas layanan, efektivitas operasional bisnis, effectiveness, security, and regulatory compliance.
keamanan, dan kepatuhan terhadap regulasi. Beberapa Several business strategies to be implemented by
strategi yang akan diterapkan oleh Bank adalah sebagai the Bank are as follows:
berikut:
a. Meningkatkan service excellence kepada nasabah guna a. Improving service excellence to customers to
memastikan operasional Bank berjalan dengan baik dan ensure the Bank’s operations run smoothly and
optimal; optimally;
b. Melanjutkan evaluasi kinerja jaringan kantor cabang, b. Continuing to evaluate the performance of branch
termasuk aspek geografis, untuk mendorong network, including geographical aspects, to drive
peningkatan penjualan, produktivitas, dan efisiensi guna increased sales, productivity, and efficiency to
mendukung profitabilitas Bank secara keseluruhan; support the Bank’s overall profitability;
c. Melakukan peninjauan ulang dan pengembangan c. Reviewing and developing effective information
terhadap kontrol pengamanan sistem teknologi technology system security controls and ensuring
informasi yang efektif dan memastikan tingkat a high level of compliance with regulatory
kepatuhan yang tinggi terhadap ketentuan regulator; requirements;
d. Melanjutkan penguatan dan pengembangan operasional d. Continuing to strengthen and develop operations
untuk meningkatkan kualitas interaksi dan layanan to enhance the quality of customer interactions and
kepada nasabah dan mendukung rencana bisnis yang services and support sustainable business plans;
berkelanjutan;
e. Meningkatkan layanan dan produk perbankan melalui e. Improving banking services and products through
pengembangan digital banking; the development of digital banking;
f. Mendorong transformasi digital perbankan secara f. Encouraging sustainable digital transformation in
berkelanjutan; banking;
g. Melanjutkan pengembangan ke arah proyek analytics g. Continuing to develop analytics projects that
yang mendukung kegiatan operasional dan bisnis, support operational and business activities, as
serta pemenuhan ketentuan kepatuhan, dalam rangka well as compliance requirements, in order to
meningkatkan hubungan kepada nasabah, memperkuat improve customer relationships, strengthen service
monitoring layanan, dan mempercepat management monitoring, and accelerate management oversight
oversight di seluruh cabang dan lini usaha; across all branches and lines of business;
h. Melakukan relokasi data center guna menunjang h. Relocating data centers to support the Bank’s
aktivitas operasional Bank dan memastikan operational activities and ensure the continuity of
keberlangsungan sistem operasional dalam keadaan operational systems in the event of crisis or disaster;
krisis atau bencana;
i. Melakukan peningkatan dan pembaruan aplikasi dan i. Improving and updating the Bank’s applications and
infrastruktur Bank untuk mendukung kebutuhan bisnis; infrastructure to support business needs;
j. Meningkatkan manajemen proyek berbasis system j. Improving project management based on system
development live cycle (SDLC) dengan pendekatan development life cycle (SDLC) by using agile/scrum
agile/scrum maupun waterfall; serta and waterfall approaches; and
k. Meningkatkan koordinasi dan komunikasi dalam k. Improving coordination and communication
pengembangan teknologi informasi, baik secara internal in information technology development, both
maupun dengan pemangku kepentingan Bank. internally and with the Bank’s stakeholders.
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Strategi Pemasaran Marketing Strategy
Dalam menjalankan operasional bisnisnya, Bank Victoria In carrying out business operations, Bank Victoria places
menempatkan aspek pemasaran sebagai salah satu pilar marketing as a key pillar in determining the success in
utama yang menentukan keberhasilan dalam menjangkau reaching and retaining customers. This aspect plays
dan mempertahankan nasabah. Aspek ini berperan strategis a strategic role in comprehensively mapping market share to
dalam memetakan pangsa pasar secara komprehensif support sustainable business growth, while simultaneously
untuk mendukung pertumbuhan bisnis yang berkelanjutan, conducting in-depth analysis of evolving market needs and
sekaligus melakukan analisis mendalam terhadap kebutuhan preferences.
dan preferensi pasar yang terus berkembang.
Oleh karena itu, Bank telah merumuskan strategi pemasaran Therefore, the Bank has formulated an adaptive and
yang dirancang secara adaptif dan proaktif guna memastikan proactive marketing strategy to ensure the alignment
keselarasan antara penawaran produk dan layanan dengan between product and service offerings and customer
ekspektasi serta permintaan nasabah di berbagai segmen expectations and demands across various market segments.
pasar. Berikut ini adalah strategi pemasaran yang telah The following were marketing strategies implemented by
dijalankan oleh Bank Victoria sepanjang tahun 2025: Bank Victoria throughout 2025:
1. Mengembangkan inovasi produk dan layanan, baik digital 1. Developing product and service innovations, both
maupun pengembangannya, dengan dukungan sistem in digital and in their development, supported by
teknologi informasi guna menciptakan keunggulan information technology systems to create competitive
kompetitif dan meningkatkan loyalitas nasabah, serta advantages and increase customer loyalty, as well
mendorong pendapatan operasional termasuk fee-based as boosting operational income, including fee-based
income dan memperluas pangsa pasar; income, and expanding market share;
2. Melanjutkan evaluasi kinerja jaringan kantor serta 2. Continuing to evaluate office network performance
optimalisasi lokasi ke area bisnis yang lebih potensial and optimizing locations in more potential business
guna memperluas pangsa pasar, termasuk penguatan areas to expand market share, including strengthening
promosi dan edukasi produk dan layanan digital sebagai promotion and education of digital products and
inovasi terkini; serta services as the latest innovations; and
3. Mendorong peran aktif jaringan kantor dalam 3. Encouraging the active role of office network in
pelaksanaan program literasi keuangan, inklusi implementing financial literacy, financial inclusion, and
keuangan, dan keuangan berkelanjutan. sustainable finance programs.
Pangsa Pasar Market Share
Bank Victoria secara konsisten melakukan pemetaan pangsa Bank Victoria consistently carries out periodic market
pasar secara berkala sebagai bagian dari upaya strategis share mapping as a strategic effort to understand its
dalam memahami posisi kompetitifnya di industri perbankan. competitive position in banking industry. This mapping is
Pemetaan ini dilakukan melalui analisis komparatif terhadap conducted through comparative analysis of Conventional
Bank Umum Konvensional (BUK) secara nasional serta Commercial Banks (BUK) nationwide and Bank Group with
Kelompok Bank dengan Modal Inti (KBMI) 1. Pendekatan ini Core Capital (KBMI) 1. This approach allows Bank Victoria to
memungkinkan Bank Victoria untuk mengevaluasi kinerja comprehensively evaluate business performance, identify
bisnisnya secara menyeluruh, mengidentifikasi tren pasar, market trends, and anticipate changing competitive
serta mengantisipasi perubahan dinamika persaingan yang dynamics. The description of Bank Victoria’s market share
terjadi. Uraian terkait pangsa pasar Bank Victoria pada in 2025 was as follows:
periode 2025 sebagai berikut:
(dalam miliar Rupiah,kecuali dinyatakan lain / in billion Rupiah, unless stated otherwise)
2025 2024
Uraian DPK DPK Description
Aset Kredit Aset Kredit
Third-Party Third-Party
Assets Loans Assets Loans
Funds Funds
BUK 13,646,417 8,693,972 10,057,543 12,460,955 7,942,947 8,837,242 BUK
KBMI 1 1,309,081 757,559 930,499 1,447,345 810,760 974,815 KBMI 1
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(dalam miliar Rupiah,kecuali dinyatakan lain / in billion Rupiah, unless stated otherwise)
2025 2024
Uraian DPK DPK Description
Aset Kredit Aset Kredit
Third-Party Third-Party
Assets Loans Assets Loans
Funds Funds
Bank Victoria 36,202 22,380 24,295 31,046 20,560 23,332 Bank Victoria
Pangsa Pasar terhadap
0.27 0.26 0.24 0.25 0.26 0.26 Market Share to BUK (%)
BUK (%)
Pangsa Pasar terhadap Market Share of KBMI
2.77 2.95 2.61 2.15 2.54 2.39
KBMI 1 (%) 1 (%)
Pangsa Pasar Bank Victoria terhadap Bank Victoria’s Market Share
Industri Perbankan in Banking Industry
Berdasarkan total aset, penguasaan pasar Bank Victoria Based on the total assets, Bank Victoria’s market share in
terhadap Industri perbankan nasional pada tahun national banking industry in 2025 was recorded at 0.27%,
2025 tercatat sebesar 0,27%, meningkat dibandingkan increasing compared to that of 2024. In terms of third
tahun 2024. Dari sisi dana pihak ketiga, pangsa pasar party funds, Bank Victoria’s market share was recorded
Bank Victoria tercatat sebesar 0,24%, mengalami penurunan at 0.24%, decreasing compared to 0.26% in 2024.
dibandingkan tahun 2024 yang sebesar 0,26%. Sementara Meanwhile, from lending side, Bank Victoria’s market share
itu, dari sisi penyaluran kredit, pangsa pasar Bank Victoria in banking industry was at 0.26%, the same as that of
terhadap industri perbankan berada di level 0,26%, berada the previous year.
pada level yang sama seperti tahun sebelumnya.
Pangsa Pasar Bank Victoria terhadap KBMI 1 Bank Victoria’s Market Share of KBMI 1
Pada kelompok Bank berdasarkan Modal Inti KBMI 1, pangsa In the Bank group based on KBMI 1 Core Capital,
pasar Bank Victoria dari sisi total aset tercatat sebesar Bank Victoria’s market share in terms of total assets was
2,77% pada tahun 2025, lebih tinggi dari tahun 2024 yang recorded at 2.77% in 2025, higher than the 2.15% recorded
tercatat sebesar 2,15%. Dari sisi dana pihak ketiga, pangsa in 2024. In terms of third-party funds, Bank Victoria’s market
pasar Bank Victoria pada tahun 2025 mencapai 2,61%, share in 2025 reached 2.61%, an increase from 2.39% in
meningkat dari 2,39% pada tahun sebelumnya. Sementara the previous year. Meanwhile, the market share of lending
itu, pangsa pasar kredit yang disalurkan Bank Victoria by Bank Victoria to KBMI 1 increased from 2.54% in 2024 to
terhadap KBMI 1 mengalami peningkatan dari 2,54% pada 2.95% in 2025.
tahun 2024 menjadi 2,95% pada tahun 2025.
Suku Bunga Dasar Bank Prime Lending Rate
Sebagai salah satu bank umum, Bank Victoria memiliki As a commercial bank, Bank Victoria is required to
kewajiban untuk melaporkan dan mempublikasikan Suku report and publish the Prime Lending Rate (SBDK) in
Bunga Dasar Kredit (SBDK) dalam mata uang Rupiah sesuai Rupiah in accordance with the provisions of Financial
dengan ketentuan yang diatur dalam Peraturan Otoritas Services Authority Regulation No. 37/POJK.03/2019 on
Jasa Keuangan No. 37/POJK.03/2019 tentang Transparansi Transparency and Publication of Bank Reports. SBDK serves
dan Publikasi Laporan Bank. SBDK berfungsi sebagai as an initial guideline for determining the lending rate that
pedoman awal dalam penetapan suku bunga kredit yang will be charged to customers.
akan dikenakan kepada nasabah.
Perlu diketahui bahwa nilai SBDK belum mencakup It should be noted that SBDK value does not include
komponen estimasi premi risiko, yang besarnya sangat the risk premium estimation component, the amount
tergantung pada hasil penilaian Bank terhadap profil risiko of which highly depends on the Bank’s assessment of
masing-masing debitur atau kelompok debitur. Oleh karena the risk profile of each debtor or group of debtors. Therefore,
itu, suku bunga kredit yang dikenakan kepada nasabah the prime lending rate charged to customers may be higher
dapat lebih tinggi dari SBDK, tergantung pada risiko kredit than SBDK, depending on the credit risk and the Bank’s
dan kebijakan internal Bank. internal policies.
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Bank Victoria melakukan penyesuaian suku bunga secara Bank Victoria gradually and carefully adjusts the interest
bertahap dan berhati-hati, dengan mempertimbangkan rate, by considering various external factors, such as
berbagai faktor eksternal, seperti kondisi makroekonomi, macroeconomic conditions, liquidity availability, and
ketersediaan likuiditas, serta arah pergerakan suku bunga the direction of benchmark interest rate BI 7-day (Reverse
acuan BI 7-day (Reverse) Repo Rate. Penyesuaian ini Repo Rate. This adjustment aims at maintaining a balance
bertujuan untuk menjaga keseimbangan antara daya saing between the competitiveness of loans offered and
kredit yang ditawarkan dengan pengelolaan risiko dan risk management as well as business sustainability of
keberlanjutan usaha Bank. Adapun rincian tingkat SBDK the Bank. The details of Bank Victoria’s SBDK are presented in
Bank Victoria disajikan dalam tabel berikut: the following table:
Tingkat Suku Bunga Penghimpunan Dana Rata-Rata Setahun
Annual Average Interest Rate of Funding
(dalam % / in %)
Uraian 2025 2024 Description
Giro Demand Deposits
Rupiah 0.67 0.67 Rupiah
Dolar Amerika Serikat 0.82 0.82 United States Dollar
Tabungan Savings Deposits
Rupiah 0.94 0.9 Rupiah
Dolar Amerika Serikat N/A N/A United States Dollar
Deposito Berjangka Time Deposits
Rupiah 6.06 6.20 Rupiah
Dolar Amerika Serikat 4.13 4.20 United States Dollar
Tingkat Suku Bunga Dasar Kredit Rupiah (Prime Lending Rate) per Tahun
Rupiah Prime Lending Rate per Year
(dalam % / in %)
Kredit Konsumsi 2)
Kredit Kredit Kredit Consumer Credit2)
Korporasi2) Ritel2) Mikro3)
Komponen1) KPR Non-KPR4) Component1)
Corporate Retail Micro
Loans2) Credit2) Credit3) House Non-House
Loan Loan4)
Harga Pokok Dana untuk Kredit (HPDK)
Cost of Funds for Loans (HPDK)
Biaya Dana 6.98 6.98 6.98 6.98 6.98 Cost of Funds
Biaya Dana Pihak Ketiga 5.61 5.61 5.61 5.61 5.61 Cost of Third-Party Funds
Biaya Dana Bukan Pihak Ketiga 1.37 1.37 1.37 1.37 1.37 Cost of Non-Third-Party Funds
Biaya Dana Liabilitas kepada Cost of Liability Funds to
0.24 0.24 0.24 0.24 0.24
Bank Lain Other Banks
Biaya Dana Liabilitas kepada Cost of Liability Funds to
0.00 0.00 0.00 0.00 0.00
Bank Indonesia Bank Indonesia
Biaya Dana Surat Berharga 1.13 1.13 1.13 1.13 1.13 Cost of Securities Funds
Biaya Dana Pinjaman yang
0.00 0.00 0.00 0.00 0.00 Cost of Borrowing Funds
Diterima
Biaya Dana Liabilitas antar Cost of Inter-Office Liability
0.00 0.00 0.00 0.00 0.00
Kantor Funds
Biaya Dana Liabilitas Cost of Capital Finance
0.00 0.00 0.00 0.00 0.00
Keuangan Permodalan Liability Funds
Biaya Dana Lainnya 0.00 0.00 0.00 0.00 0.00 Cost of Other Funds
Cost of Promotion and
Biaya Promosi dan Pemasaran
0.00 0.00 0.00 0.00 0.00 Marketing related to
terkait Pendanaan
Funding
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(dalam % / in %)
Kredit Konsumsi 2)
Kredit Kredit Kredit Consumer Credit2)
Korporasi2) Ritel2) Mikro3)
Komponen1) KPR Non-KPR4) Component1)
Corporate Retail Micro
Loans2) Credit2) Credit3) House Non-House
Loan Loan4)
Lainnya 0.00 0.00 0.00 0.00 0.00 Others
Biaya Jasa 0.00 0.00 0.00 0.00 0.00 Cost of Services
Biaya Regulasi 0.00 0.00 0.00 0.00 0.00 Cost of Regulations
Cost of Statutory Reserve
Biaya GWM 0.00 0.00 0.00 0.00 0.00
Requirement
Cost of Deposit Insurance
Biaya Premi Penjaminan
0.00 0.00 0.00 0.00 0.00 Corporation Guarantee
Lembaga Penjamin Simpanan
Premium
HPDK Lainnya 0.00 0.00 0.00 0.00 0.00 Other HPDK
Biaya Kas 0.00 0.00 0.00 0.00 0.00 Cost of Cash
Lainnya 0.00 0.00 0.00 0.00 0.00 Others
Biaya Overhead
Overhead Cost
Biaya Tenaga Kerja 0.67 0.67 0.67 0.67 0.67 Labor Cost
Biaya Pendidikan dan Pelatihan 0.00 0.00 0.00 0.00 0.00 Education and Training Cost
Biaya Penelitian dan Research and Development
0.00 0.00 0.00 0.00 0.00
Pengembangan Cost
Biaya Sewa 0.00 0.00 0.00 0.00 0.00 Rent Cost
Biaya Promosi dan Pemasaran 0.06 0.06 0.06 0.06 0.06 Promotion and Marketing Cost
Cash Back 0.00 0.00 0.00 0.00 0.00 Cash Back
Hadiah 0.00 0.00 0.00 0.00 0.00 Gifts
Iklan dan Promosi 0.06 0.06 0.06 0.06 0.06 Advertising and Promotion
Sponsorship/Entertainment 0.00 0.00 0.00 0.00 0.00 Sponsorship/Entertainment
Lainnya 0.00 0.00 0.00 0.00 0.00 Others
Biaya Pemeliharaan dan
0.00 0.00 0.00 0.00 0.00 Repairs and Maintenance Cost
Perbaikan
Biaya Penyusutan Aset Tetap Depreciation of Fixed Asset
0.12 0.12 0.12 0.12 0.12
dan Inventaris and Inventory Cost
Biaya Overhead Lainnya 0.87 0.87 0.87 0.87 0.87 Other Overhead Cost
Biaya Barang/Jasa dan Goods/Services and
0.01 0.01 0.01 0.01 0.01
Administrasi Administration Cost
Lainnya 0.86 0.86 0.86 0.86 0.86 Others
Margin Keuntungan 1.00 1.50 2.50 1.00 2.50 Profit Margin
SBDK 9.70 10.20 11.20 9.70 11.20 SBDK
Estimasi Premi Risiko 0.86 0.86 0.86 0.86 0.86 Risk Premium Estimation
Suku Bunga Kredit Loan Interest Rate
10.56 11.06 12.06 10.56 12.06
(SBDK + Estimasi Premi Risiko) (SBDK + Risk Premium Estimation)
Keterangan / Description:
1) Masing-masing komponen diisi sepanjang digunakan untuk membiayai kredit; / Each component is filled in as long as it is used to finance credit;
2) Penggolongan kredit korporasi, kredit ritel, dan kredit konsumsi (KPR dan Non-KPR) dilakukan berdasarkan kriteria yang ditetapkan oleh internal Bank; /
The classification of corporate credit, retail credit, and consumer credit (House Loan and Non-House Loan) is carried out based on the criteria set by the Bank’s
internal party;
3) Penggolongan kredit mikro berpedoman pada definisi usaha mikro; serta / The classification of micro credit refers to the definition of micro business; and
4) Tidak termasuk kartu kredit dan Kredit Tanpa Agunan (KTA). / Does not include credit cards and Unsecured Credit (KTA).
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Tingkat Suku Bunga Pinjaman Rata-Rata Setahun
Annual Average Interest Rate of Loans
(dalam % / in %)
Uraian 2025 2024 Description
Rupiah 9.95 10.27 Rupiah
Dolar Amerika Serikat 4.87 5.39 United States Dollar
Tinjauan Segmen Usaha Business Segment Overview
Penjelasan dan Kinerja Operasional Explanation and Operational Performance
Segmen Operasi of Operating Segment
Dalam menjalankan kegiatan usahanya, Bank Victoria In carrying out its business activities, Bank Victoria focuses
berfokus pada 1 (satu) segmen usaha utama, yaitu segmen on 1 (one) main business segment, namely conventional
perbankan konvensional. Segmen ini mencakup rangkaian banking. This segment encompasses a comprehensive
produk dan layanan yang komprehensif, termasuk range of products and services, including collection of
penghimpunan dana pihak ketiga, produk pinjaman kredit, third-party funds, loan product, and other banking services
serta berbagai jasa perbankan lainnya yang dirancang untuk designed to meet the comprehensive financial needs of
memenuhi kebutuhan finansial nasabah secara menyeluruh. customers. The explanation regarding the conventional
Adapun penjelasan mengenai kinerja segmen konvensional segment performance of Bank Victoria throughout 2025
Bank Victoria sepanjang tahun 2025 diuraikan sebagai berikut: was outlined as follows:
1. Penghimpunan Dana (Simpanan) 1. Funding (Savings)
Bank menjalankan kegiatan penghimpunan dana The Bank carries out funding activities from
dari masyarakat melalui 3 (tiga) produk utama, yaitu the community through 3 (three) main products,
tabungan, giro, dan deposito berjangka. Setiap produk namely savings deposits, demand deposits, and time
dirancang dengan karakteristik dan keunggulan yang deposits. Each product is designed with distinct
berbeda guna memenuhi beragam kebutuhan serta characteristics and advantages to meet the diverse
preferensi nasabah dari berbagai segmen pasar. needs and preferences of customers from various
market segments.
Produk tabungan menawarkan kemudahan dan fleksibilitas Savings deposits product offer convenience and
dalam bertransaksi, giro memberikan solusi optimal untuk flexibility in transactions, demand deposits provide
kebutuhan likuiditas dan transaksi bisnis, sementara optimal solutions for liquidity needs and business
deposito berjangka memberikan pilihan investasi dengan transactions, while time deposits offer investment
tingkat pengembalian yang kompetitif dan jangka waktu options with competitive returns and varying terms.
yang variatif. Kinerja produk simpanan Bank dalam The performance of the Bank’s savings products over
2 (dua) tahun terakhir diuraikan sebagai berikut: the past 2 (two) years is outlined as follows:
Total Rekening Dana Pihak Ketiga
Total Accounts of Third-Party Funds
(dalam unit rekening, kecuali dinyatakan lain / in account unit, unless stated otherwise)
Kenaikan
Komposisi Komposisi (Penurunan)
Uraian 2025 Composition 2024 Composition Increase Description
(%) (%) (Decrease)
(%)
Tabungan 45,237 64.64 52,529 66.84 (13.88) Savings Deposits
Giro 2,755 3.94 3,114 3.96 (11.53) Demand Deposits
Deposito Berjangka 21,935 31.34 22,759 28.96 (3.62) Time Deposits
Negotiable Certificate Negotiable Certificate
61 0.09 181 0.23 (66.30)
Deposits Deposits
Total 69,988 100.00 78,583 100.00 (10.94) Total
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Per akhir tahun 2025, Bank mencatat penurunan As of the end of 2025, the Bank recorded a decline in
penghimpunan dana pihak ketiga dengan total rekening the collection of third-party funds, reaching a total of
mencapai 69.988 unit rekening, menurun sebesar 10,94% 69,988. account units, decreased by 10.94% compared to
dibandingkan dengan periode sebelumnya yang tercatat that of the previous period of 78,583. account units. This
sebanyak 78.583 unit rekening. Penurunan ini terutama decline was primarily driven by savings deposits product,
dipengaruhi oleh produk tabungan yang menurun sebesar which decreased by 13.88%. In 2025, savings deposits
13,88%. Pada tahun 2025, produk tabungan mendominasi product dominated 64.64% of the total third-party fund
64,64% dari total rekening dana pihak ketiga. accounts.
Total Dana Pihak Ketiga
Total Third-Party Funds
(dalam juta Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Kenaikan
Komposisi Komposisi (Penurunan)
Uraian 2025 Composition 2024 Composition Increase Description
(%) (%) (Decrease)
(%)
Tabungan 3,775,826 15.54 3,286,886 14.09 14.88 Savings Deposits
Giro 3,350,471 13.79 2,914,891 12.49 14.94 Demand Deposits
Deposito Berjangka 17,129,088 70.51 16,701,533 71.58 2.56 Time Deposits
Negotiable Certificate Negotiable Certificate
39,313 0.16 428,802 1.84 (90.83)
Deposits Deposits
Total 24,294,698 100.00 23,332,112 100.00 4.13 Total
Pada periode 31 Desember 2025, Bank berhasil menghimpun As of 31 December 2025, the Bank managed to collect
total dana pihak ketiga sebesar Rp24,29 triliun, mengalami total third-party funds of Rp24.29 trillion, an increase of
kenaikan sebesar 4,13% dibandingkan tahun sebelumnya yang 4.13% compared to Rp23.33 trillion in the previous year.
tercatat sebesar Rp23,33 triliun. Peningkatan ini dikontribusikan This increase was contributed by the growth of funds
oleh pertumbuhan dana pada produk tabungan dan giro in 14.88% product of 14.94%. Product became the main
masing-masing sebesar 14,88% dan 14,94%. Meskipun contributor to Bank Victoria’s third-party fund structure,
demikian, deposito berjangka tetap menjadi kontributor with a composition of 70.51% of the total third-party funds
utama dalam struktur dana pihak ketiga Bank Victoria, dengan in 2025.
komposisi sebesar 70,51% dari total dana pihak ketiga pada
tahun 2025.
2. Penyaluran Dana (Pinjaman) 2. Lending (Loans)
Bank menyalurkan berbagai jenis pinjaman kepada The Bank provides various types of loans to customers,
nasabah, baik individu maupun korporasi, sebagai both individuals and corporations, as part of its vital
bagian dari pelaksanaan fungsi intermediasi perbankan banking intermediation function in supporting economic
yang vital dalam mendukung pertumbuhan ekonomi. growth. The loan products offered are designed with
Produk-produk pinjaman yang ditawarkan dirancang a variety of competitive advantages, not only through
dengan beragam keunggulan kompetitif, tidak hanya competitive interest rates, but also through flexibility,
melalui tingkat suku bunga yang kompetitif, tetapi juga easy process, and responsive support services to meet
melalui fleksibilitas, kemudahan proses, dan layanan the needs of various debtor segments. The Bank’s loan
pendukung yang responsif untuk memenuhi kebutuhan product performance over the past 2 (two) years is
beragam segmen debitur. Adapun kinerja produk described as follows:
pinjaman Bank selama 2 (dua) tahun terakhir diuraikan
sebagai berikut:
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Produk Pinjaman berdasarkan Pihak
Loan Products by Party
(dalam juta Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Kenaikan
Komposisi Komposisi (Penurunan)
Uraian 2025 Composition 2024 Composition Increase Description
(%) (%) (Decrease)
(%)
Pihak Ketiga 22,160,535 99.02 20,436,393 99.40 8.44 Third Parties
Pihak Berelasi 219,631 0.98 123,467 0.60 77.89 Related Parties
Total 22,380,166 100.00 20,559,860 100.00 8.85 Total
Pada tahun 2025, penyaluran dana dalam bentuk kredit In 2025, lending in the form of loans to third parties was
kepada pihak ketiga tercatat sebesar Rp22,16 triliun, recorded at Rp22.16 trillion, an increase of 8.44% compared
mengalami kenaikan sebesar 8,44% dibandingkan tahun to Rp20.44 trillion in 2024. Meanwhile, lending to related
2024 yang sebesar Rp20,44 triliun. Sedangkan, penyaluran parties increased by 77.89%, from Rp123.47 billion. in
dana kepada pihak berelasi mengalami kenaikan sebesar the previous year to Rp219.63 billion in 2025. In terms of
77,89%, dari Rp123,47 miliar pada tahun sebelumnya composition, the Bank’s loan portfolio was still dominated
menjadi Rp219,63 miliar di tahun 2025. Secara komposisi, by loans to parties with a portion of 99.02.% of the total
portofolio kredit Bank masih didominasi oleh pinjaman lending.
kepada pihak ketiga dengan porsi sebesar 99,02% dari total
penyaluran pinjaman.
Produk Pinjaman berdasarkan Jenis Pinjaman
Loan Products by Types of Loans
(dalam juta Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Kenaikan
Komposisi Komposisi (Penurunan)
Uraian 2025 Composition 2024 Composition Increase Description
(%) (%) (Decrease)
(%)
Pinjaman Tetap 10,884,934 48.64 10,085,769 49.06 7.92 Fixed Loans
Pinjaman Tetap Fixed Loans with
9,297,680 41.54 8,110,450 39.45 14.64
dengan Angsuran Installments
Pinjaman Rekening Koran 1,946,813 8.70 2,122,250 10.32 (8.27) Overdraft Loans
Pinjaman Konsumen 178,400 0.80 167,347 0.81 6.60 Consumer Loans
Pinjaman Serba Guna 72,339 0.32 74,045 0.36 (2.30) Multi Purpose Loans
Total 22,380,166 100.00 20,559,860 100.00 8.85 Total
Per 31 Desember 2025, Bank berhasil menyalurkan total As of 31 December 2025, the Bank managed to distribute
pinjaman sebesar Rp22,38 triliun, mengalami peningkatan total loans of Rp22.38 trillion, an increase of 8.85% from
sebesar 8,85% dari tahun sebelumnya yang tercatat sebesar that of the previous year of Rp20.56 This growth was
Rp20,56 triliun. Pertumbuhan tersebut terutama didorong primarily driven by fixed loans which increased by 14.64%.
oleh pinjaman tetap dengan angsuran yang meningkat In terms of portfolio composition, fixed loans were the main
sebesar 14,64%. Dari sisi komposisi portofolio, pinjaman contributor, with a proportion of 48.64% of Bank Victoria’s
tetap menjadi kontributor utama dengan proporsi sebesar total lending in 2025.
48,64% dari total penyaluran pinjaman Bank Victoria pada
tahun 2025.
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Produk Pinjaman berdasarkan Sektor Ekonomi
Loan Products by Economic Sector
(dalam juta Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Kenaikan
Komposisi Komposisi (Penurunan)
Uraian 2025 Composition 2024 Composition Increase Description
(%) (%) (Decrease)
(%)
Lembaga Pembiayaan 5,111,935 22.84 5,577,685 27.13 (8.35) Financing
Perdagangan, Restoran, Trading, Restaurant, and
4,572,237 20.43 4,092,649 19.91 11.72
dan Hotel Hotel
Industri 3,817,154 17.06 3,015,057 14.66 26.60 Industry
Real Estat 3,061,966 13.68 2,476,933 12.05 23.63 Real Estate
Konstruksi 1,110,646 4.96 1,100,320 5.35 0.94 Construction
Jasa-Jasa Sosial/Masyarakat 515,917 2.31 417,107 2.03 23.69 Social/Community Services
Lain-Lain 4,190,311 18.72 3,880,110 18.87 7.99 Others
Total 22,380,166 100.00 20,559,860 100.00 8.85 Total
Berdasarkan sektor ekonomi, kontribusi penyaluran pinjaman Based on economic sector, the largest contribution of
terbesar pada tahun 2025 berasal dari sektor lembaga lending in 2025 was from financing sector of Rp5.11 trillion
pembiayaan sebesar Rp5,11 triliun atau 22,84% dari total or 22.84% of the total loans. Meanwhile, the smallest
pinjaman. Sedangkan, kontribusi penyaluran pinjaman contribution of lending in 2025 was from social community
terkecil pada tahun 2025 berasal dari sektor jasa-jasa service sector of Rp515.92 billion or 2.31% of the total loans.
sosial/masyarakat sebesar Rp515,92 miliar atau 2,31% dari
total pinjaman.
Produk Pinjaman UMKM
MSME Loan Products
(dalam juta Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Kenaikan
Komposisi Komposisi (Penurunan)
Uraian 2025 Composition 2024 Composition Increase Description
(%) (%) (Decrease)
(%)
Usaha Mikro - - - - - Micro Business
Usaha Kecil 12,048 0.36 13,778 0.43 (12.56) Small Business
Usaha Menengah 3,358,230 99.64 3,157,840 99.57 6.35 Medium Business
Total 3,370,278 100.00 3,171,618 100.00 6.26 Total
Per 31 Desember 2025, Bank membukukan total pinjaman As of 31 December 2025, the Bank recorded total MSME
UMKM sebesar Rp3,37 triliun, mengalami peningkatan loans of Rp3.37 trillion, increasing by 6.26% compared
sebesar 6,26% dibandingkan 31 Desember 2024 sebesar to Rp3.17 trillion as of 31 December 2024. This increase
Rp3,17 triliun. Peningkatan ini terutama berasal segmen primarily came from medium-sized business segment,
usaha menengah yang mengalami kenaikan sebesar 6,35% which increased by 6.35% compared to the previous year.
dibandingkan tahun sebelumnya.
3. Jasa Layanan 3. Services
Bank Victoria memberikan berbagai layanan penunjang Bank Victoria provides various supporting services
yang bertujuan untuk memudahkan nasabah dalam aimed at facilitating customers in conducting banking
melakukan transaksi perbankan. Kinerja layanan transactions. The performance of Bank Victoria’s
perbankan Bank Victoria dalam 2 (dua) tahun terakhir banking services in the past 2 (two) years is outlined as
diuraikan sebagai berikut: follows:
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Layanan Keuangan
Financial Services
(dalam juta Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Kenaikan
Komposisi Komposisi (Penurunan)
Uraian 2025 Composition 2024 Composition Increase Description
(%) (%) (Decrease)
(%)
Kliring 220,173 25.09 156,031 18.90 41.11 Clearing
Postpaid 87,826 10.01 6,823 0.83 1187.21 Postpaid
Prepaid 103 0.01 133 0.02 (22.56) Prepaid
Pembayaran Telkom 643 0.07 8,238 1.00 (92.19) Telkom Payment
Pembayaran Gaji Karyawan 110,009 12.54 100,784 12.21 9.15 Employees’ Salary Payments
ATM Victoria 458,808 52.28 553,746 67.06 (17.14) ATM Victoria
Total 877,562 100.00 825,755 100.00 6.27 Total
Kinerja layanan Bank Victoria per 31 Desember 2025 Bank Victoria’s service performance as of
tercatat mengalami peningkatan sebesar 6,27% atau setara 31 December 2025 recorded an increase of 6.27% or
Rp51,81 miliar menjadi Rp877,56 miliar dari sebelumnya equivalent to Rp51.81 billion to Rp877.56 billion from
tercatat Rp825,76 miliar di tahun 2024. Layanan yang previously Rp825.76 billion in 2024. The service with
berkontribusi paling tinggi, yaitu ATM Victoria sebesar the highest contribution was ATM Victoria, with 52.28%.
52,28%.
Layanan Bank Devisa
Foreign Exchange Bank Services
Total Rekening Dana Pihak Ketiga Layanan Bank Devisa
Total Third-Party Accounts for Foreign Exchange Bank Services
(dalam unit rekening, kecuali dinyatakan lain / in account unit, unless stated otherwise)
Kenaikan
Komposisi Komposisi (Penurunan)
Uraian 2025 Composition 2024 Composition Increase Description
(%) (%) (Decrease)
(%)
Giro 2,716 11.04 808 65.00 236.14 Demand Deposits
Deposito Berjangka 21,881 88.96 435 35.00 4,930.11 Time Deposits
Total 24,597 100.00 1,243 100.00 1,878.84 Total
Total rekening dana pihak ketiga dari layanan bank devisa Total third-party fund accounts from foreign exchange
pada tahun 2025 mengalami peningkatan signifikan banking services in 2025 increased significantly
sebesar 1.878,84% dari 1.243 unit rekening di tahun 2024 by 1,878.84% from 1,243 account units in 2024 to
menjadi 24.597 unit rekening di tahun 2025. Peningkatan 24,597 account units in 2025. This increase was driven by
ini bersumber dari rekening deposito berjangka yang the significant increase in time deposit account units of
meningkat signifikan sebesar 4.930,11%. 4,930.11%.
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120 Laporan Tahunan dan Keberlanjutan 2025
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Total Dana Pihak Ketiga Layanan Bank Devisa
Total Third-Party Funds for Foreign Exchange Bank Services
(dalam unit rekening, kecuali dinyatakan lain / in account unit, unless stated otherwise)
Kenaikan
Komposisi Komposisi (Penurunan)
Uraian 2025 Composition 2024 Composition Increase Description
(%) (%) (Decrease)
(%)
Giro 276,714 19.36 69,851 8.10 296.15 Demand Deposits
Deposito Berjangka 1,152,839 80.64 792,560 91.90 45.46 Time Deposits
Total 1,429,553 100.00 862,411 100.00 65.76 Total
Sejalan dengan peningkatan total rekening dana In line with the increase in total third-party fund accounts
pihak ketiga dari layanan bank devisa di tahun 2025, from foreign exchange banking services in 2025,
total dana yang berhasil dihimpun juga mengalami the total funding also increased by 65.76%, from previously
peningkatan sebesar 65,76%, dari sebelumnya sebesar Rp862.41 billion in 2024 to Rp1.43 trillion in 2025. Such
Rp862,41 miliar di tahun 2024 menjadi Rp1,43 triliun condition was primarily driven by the increase in time
di tahun 2025. Kondisi tersebut terutama didorong oleh deposits of 45.46%.
peningkatan dana deposito berjangka sebesar 45,46%.
Transaksi melalui Jaringan Layanan Utama
Transactions through the Main Service Network
Jumlah Transaksi
Total Transactions
(dalam juta Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Kenaikan
Komposisi Komposisi (Penurunan)
Uraian 2025 Composition 2024 Composition Increase Description
(%) (%) (Decrease)
(%)
Mobile Banking 1,747,996 76.88 1,782,570 73.85 (1.94) Mobile Banking
Internet Banking 8,474 0.37 11,965 0.50 (29.18) Internet Banking
Teller 120,449 5.30 139,368 5.77 (13.57) Teller
ATM 396,735 17.45 479,794 19.88 (17.31) ATM
Total 2,273,654 100.00 2,413,697 100.00 (5.80) Total
Sepanjang tahun 2025, total jumlah transaksi Bank Victoria Throughout 2025, the total number of transactions at Bank
tercatat sebanyak 2.273.654 transaksi yang didominasi Victoria was 2,273,654 transactions, dominated by mobile
oleh transaksi Mobile Banking, sedangkan transaksi banking transaction, while internet banking transaction
Internet Banking mencatatkan kontribusi yang lebih kecil. recorded a smaller contribution.
Nilai Transaksi
Transaction Value
(dalam juta Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Kenaikan
Komposisi Komposisi (Penurunan)
Uraian 2025 Composition 2024 Composition Increase Description
(%) (%) (Decrease)
(%)
Mobile Banking 15,838,108 20.56 20,740,368 23.85 (23.64) Mobile Banking
Internet Banking 291,150 0.38 659,971 0.76 (55.88) Internet Banking
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Kenaikan
Komposisi Komposisi (Penurunan)
Uraian 2025 Composition 2024 Composition Increase Description
(%) (%) (Decrease)
(%)
Teller 60,614,842 78.69 65,226,852 75.01 (7.07) Teller
ATM 283,444 0.37 331,082 0.38 (14.39) ATM
Total 77,027,544 100.00 86,958,273 100.00 (11.42) Total
Per akhir tahun 2025, total nilai transaksi Bank Victoria As of the end of 2025, the total transaction value of Bank
tercatat sebesar Rp77,03 triliun, angka tersebut Victoria was Rp77.03 trillion, indicating a decrease of
menunjukkan penurunan sebesar 11,42% dibandingkan 11.42% compared to that of 2024 of Rp86.96 trillion. Teller
tahun 2024 yang mencapai Rp86,96 triliun. Teller menjadi was the largest contributor to the total transaction value,
kontributor terbesar terhadap total nilai transaksi, diikuti followed by mobile banking, while ATM recorded a smaller
oleh Mobile Banking, sedangkan ATM mencatatkan contribution.
kontribusi yang lebih kecil.
Pendapatan dan Profitabilitas Income and Profitability
Pada tahun 2025, Bank Victoria tetap berfokus pada In 2025, Bank Victoria continued its focus on 1 (one) business
1 (satu) segmen usaha, yaitu segmen konvensional. segment, namely the conventional segment. In addition,
Selain itu, Bank juga mengelompokkan laporan berdasarkan the Bank also groups reports based on geographical
segmen geografis, yang dibedakan menurut wilayah segments, differentiated by operational area to reflect
operasional untuk mencerminkan perbedaan risiko dan differences in risk and return between regions. The reported
imbal hasil antar daerah. Segmen gerografis yang dilaporkan geographical segment includes Jadetabek region, West
mencakup wilayah Jadetabek, Jawa Barat, Jawa Tengah Java, Central Java and East Java, and Non Java.
dan Jawa Timur, serta Luar Jawa.
Kinerja pendapatan dan profitabilitas dari masing-masing The income and profitability performances of each business
segmen usaha dan segmen geografis untuk tahun 2025 dan segment and geographic segment for 2025 and 2024 are
2024 diuraikan dalam tabel berikut: outlined in the following table:
Segmen Usaha
Business Segment
(dalam juta Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Kenaikan
(Penurunan)
Uraian 2025 2024 Increase Description
(Decrease)
(%)
Pendapatan Bunga - Bersih 558,717 548,601 1.84 Interest Income - Net
Pendapatan Operasional Lainnya 533,277 365,736 45.81 Other Operating Income
Beban Operasional Lainnya (870,026) (621,366) 40.02 Other Operating Expenses
Laba Operasional 221,969 292,970 (24.23) Profit from Operations
Total Aset 36,201,697 31,045,989 16.61 Total Assets
Total Liabilitas 31,832,776 27,112,530 17.41 Total Liabilities
Sepanjang tahun 2025, segmen konvensional Bank Throughout 2025, the Bank’s conventional segment
mencatatkan kenaikan pendapatan bunga – bersih sebesar recorded an increase/a decrease in net interest
1,84%, dari sebelumnya sebesar Rp548,60 miliar menjadi income of 1.84%, from previously Rp548.60 billion to
sebesar Rp558,72 miliar. Pendapatan operasional lainnya Rp558.72 billion. Other operating income from conventional
PT Bank Victoria International Tbk
122 Laporan Tahunan dan Keberlanjutan 2025
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segmen konvensional turut mengalami kenaikan pada tahun segment also increased by 45.81% in 2025, from
2025 sebesar 45,81% dari sebelumnya mencapai Rp365,74 Rp365.74 billion to Rp533.28 billion.
miliar menjadi Rp533,28 miliar.
Sementara itu, dari segi profitabilitas terjadi penurunan Meanwhile, in terms of profitability, conventional
pada segmen konvensional sebesar 24,23% dari sebelumnya segment decreased by 24.33%, from a previous profit of
memperoleh laba sebesar Rp292,97 miliar menjadi Rp292.97 billion to Rp221.97 billion in 2025.
Rp221,97 miliar di tahun 2025.
Segmen Geografis
Geographical Segment
(dalam juta Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Jawa
Tengah dan
Jawa Barat Jawa Timur Luar Jawa
Uraian Jadetabek Total Description
West Java Central Non Java
Java and
East Java
2025
Pendapatan Bunga - Bersih 530,514 11,125 57,540 (40,461) 558,718 Interest Income - Net
Pendapatan Operasional
521,766 2,236 4,631 4,645 533,278 Other Operating Income
Lainnya
Profit/(Loss) from
Laba/(Rugi) Operasional 322,831 (46,973) 21,716 (75,605) 221,969
Operations
Total Aset 33,969,231 364,483 1,434,364 433,619 36,201,697 Total Assets
Total Liabilitas 28,849,025 656,254 1,067,726 1,259,770 31,832,775 Total Liabilities
2024
Pendapatan Bunga - Bersih 549,423 11,106 20,835 (32,763) 548,601 Interest Income - Net
Pendapatan Operasional
345,167 1,480 8,441 10,648 365,736 Other Operating Income
Lainnya
Profit/(Loss) from
Laba/(Rugi) Operasional 341,862 2,425 3,679 (54,996) 292,970
Operations
Total Aset 29,256,280 292,161 1,159,177 338,371 31,045,989 Total Assets
Total Liabilitas 24,853,242 318,504 1,017,511 923,273 27,112,530 Total Liabilities
Kenaikan (Penurunan) (%)
Increase (Decrease) (%)
Pendapatan Bunga - Bersih (3.44) 0.17 176.17 23.50 1.84 Interest Income - Net
Pendapatan Operasional
51.16 51.08 (45.14) (56.38) 45.81 Other Operating Income
Lainnya
Profit/(Loss) from
Laba/(Rugi) Operasional (5.57) (2,037.03) 490.27 37.47 (24.23)
Operations
Total Aset 16.11 24.75 23.74 28.15 16.61 Total Assets
Total Liabilitas 16.08 106.04 4.94 36.45 17.41 Total Liabilities
Per 31 Desember 2025, wilayah Jawa Tengah dan Jawa As of 31 December 2025, the Central Java and East Java
Timur mencatatkan pertumbuhan pendapatan bunga – regions recorded the highest growth of net interest
bersih tertinggi sebesar 176,17%, disusul oleh wilayah Luar income of 176.17%, followed by the Non-Java region with
Jawa dengan pertumbuhan sebesar 23,50%. Sementara itu, a growth of 23.50%. Meanwhile, Jadetabek region recorded
wilayah Jadetabek mencatatkan penurunan pendapatan a decrease in net interest income of 3.44%.
bunga – bersih sebesar 3,44%.
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Dari sisi profitabilitas, wilayah Jawa Tengah dan Jawa In terms of profitability, the Central Java and East Java
Timur mencatatkan peningkatan laba operasional tertinggi regions recorded the highest increase in profit from
sebesar 490,27%, dari sebelumnya sebesar Rp3,68 miliar operations by 490.27%, from previously Rp3.68 billion to
menjadi Rp21,72 miliar di tahun 2025. Rp21.72 billion in 2025.
Prospek Usaha 2026 2026 Business Outlook
Tahun 2026 menjadi periode yang krusial bagi perekonomian Year 2026 serves as a crucial period for both global and
global maupun Indonesia, ditandai oleh kombinasi antara Indonesian economies, marked by the combination of
proses pemulihan ekonomi, meningkatnya ketidakpastian economic recovery, increasing geopolitical uncertainty,
geopolitik, serta percepatan transformasi struktural, and accelerated structural transformation, including
termasuk adopsi teknologi berbasis Artificial Intelligence the adoption of Artificial Intelligence (AI)-based
(AI). Pada tingkat global, pertumbuhan ekonomi global technologies. Globally, global economic growth is projected
diproyeksikan melambat ke kisaran 3,2% pada tahun to slow in the range of 3.2% in 2026, accompanied
2026, disertai dengan divergensi kinerja antarnegara. by performance divergences between countries. This
Perlambatan ini terutama dipengaruhi oleh dampak slowdown is primarily influenced by the impact of
kebijakan tarif resiprokal Amerika Serikat serta berlanjutnya the United States’ reciprocal tariff policy and continued
tensi geopolitik global. global geopolitical tensions.
Di tengah dinamika global tersebut, prospek perekonomian Amid these global dynamics, Indonesia’s economic
Indonesia pada tahun 2026 tetap menunjukkan ketahanan prospects in 2026 continue to demonstrate good resilience.
yang baik. Bank Indonesia memperkirakan pertumbuhan Bank Indonesia estimates economic growth in the range of
ekonomi berada pada kisaran 4,9%–5,7%, didukung 4.9%–5.7%, supported by strong domestic consumption,
oleh kuatnya konsumsi domestik, peningkatan investasi, increased investment, particularly from government sector,
khususnya dari sektor pemerintah, serta kinerja ekspor and performance of natural resource-based exports.
berbasis sumber daya alam. Stabilitas makroekonomi Macroeconomic stability is also expected to be maintained,
juga diperkirakan tetap terjaga, tercermin dari inflasi yang represented in the inflation within the target range of
berada dalam kisaran target 2,5±1%. Hal ini menunjukkan 2.5±1%. This matter demonstrates the effectiveness of
efektivitas bauran kebijakan moneter yang ditempuh, serta monetary policy mix implemented, as well as the close
sinergi yang erat antara pemerintah pusat dan daerah dalam synergy between central and regional governments in
menjaga stabilitas harga. maintaining price stability.
Sementara itu, kinerja intermediasi perbankan pada awal Meanwhile, banking intermediation performance at
tahun mencerminkan tren pertumbuhan yang berkelanjutan, the beginning of the year reflects a sustainable growth
dengan kredit perbankan pada Januari 2026 tumbuh sebesar trend, with banking loan growing by 9.96% year-on-year
9,96% (year-on-year), meningkat dibandingkan capaian in January 2026, an increase compared to 9.46%
Desember 2025 sebesar 9,46% (year-on-year). Kondisi ini year-on-year in December 2025. This condition indicates
mengindikasikan bahwa fungsi intermediasi perbankan tetap that banking intermediation function continues to operate
berjalan optimal di tengah dinamika ekonomi global yang optimally amidst fluctuating global economic dynamics.
masih berfluktuasi. Ke depan, prospek pertumbuhan kredit Going forward, the prospect for loan growth is expected to
diperkirakan tetap solid, didukung oleh faktor permintaan remain solid, supported by equally conducive demand and
dan penawaran yang sama-sama kondusif. supply factors.
Di sisi lain, minat perbankan dalam menyalurkan kredit terus On the other hand, banking interest in lending continues
menunjukkan perbaikan, yang tercermin dari pelonggaran to show improvement, as reflected in the easing of
persyaratan pemberian kredit (lending requirement). Meski lending requirements. Nevertheless, the implementation
demikian, penerapan prinsip kehati-hatian tetap menjadi of prudential principles remains a primary focus,
fokus utama, khususnya pada segmen kredit konsumsi dan particularly in consumer and MSME loans segment,
UMKM, seiring dengan masih relatif tingginya risiko kredit given the relatively high credit risk in both segments. In
pada kedua segmen tersebut. Sejalan dengan perkembangan line with such developments, Bank Indonesia projects
tersebut, Bank Indonesia memproyeksikan pertumbuhan the loan growth in 2026 to be in the range of 8%–12%. To
kredit pada tahun 2026 berada pada kisaran 8%–12%. Untuk support such achievement, Bank Indonesia will continue to
mendukung pencapaian tersebut, Bank Indonesia akan strengthen policy coordination with the Government and
terus memperkuat koordinasi kebijakan dengan Pemerintah the Financial System Stability Committee (KSSK),
dan Komite Stabilitas Sistem Keuangan (KSSK), khususnya particularly in promoting the efficiency of interest rate
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124 Laporan Tahunan dan Keberlanjutan 2025
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dalam mendorong efisiensi struktur suku bunga serta structure and increasing the effectiveness of banking
meningkatkan efektivitas intermediasi perbankan. intermediation.
Sumber : Sources:
• Artikel Kementerian Keuangan Republik Indonesia, “Dinamika • Article by the Ministry of Finance of the Republic of Indonesia,
Ekonomi Global dan Indonesia Tahun 2026 : Tantangan “Global Economic Dynamics and Indonesia in 2026: Challenges of
Ketidakpastian dan Peluang Pertumbuhan”; dan Uncertainty and Opportunities for Growth”; and
• Siaran Pers Bank Indonesia, “BI-Rate Tetap 4,75%: Mendorong • Press Release of Bank Indonesia, “BI Rate Remains at 4.75%: Driving
Pertumbuhan Ekonomi, Mempertahankan Stabilitas”. Economic Growth, Maintaining Stability”.
Strategi dan Rencana Kerja 2026 Strategies and Work Plans in 2026
Sebagai bagian dari perencanaan strategis yang As part of the ongoing strategic planning, Bank Victoria has
berkelanjutan, Bank Victoria telah menetapkan target jangka established short-term targets for the next 1 (one) year and
pendek untuk 1 (satu) tahun ke depan dan target jangka medium-term targets for the next 3 (three) years. These
menengah untuk 3 (tiga) tahun ke depan. Penyusunan targets are prepared based on the Bank’s vision and mission,
target ini dilakukan dengan mengacu pada visi dan misi strategic policy direction, internal condition evaluation, and
Bank, arah kebijakan strategis, evaluasi terhadap kondisi external dynamics projected to impact banking industry.
internal, serta dinamika eksternal yang diproyeksikan akan The strategies designed are aimed at ensuring healthy
memengaruhi industri perbankan. Strategi yang dirancang and continous business growth, maintaining profitability,
bertujuan untuk memastikan pertumbuhan usaha yang and enhancing the Bank’s competitiveness amidst
sehat dan berkesinambungan, menjaga profitabilitas, the increasingly competitive industry conditions.
serta meningkatkan daya saing Bank di tengah persaingan
industri yang semakin kompetitif.
Adapun target jangka pendek Bank Victoria untuk tahun Bank Victoria’s short-term targets for 2026, include
2026 meliputi, antara lain: the followings:
1. Menjaga rasio kecukupan modal (CAR) di level 1. Maintaining Capital Adequacy Ratio (CAR) at a strong
yang kuat sekitar 23,85% di akhir tahun 2026 guna level of around 23.85% by the end of 2026 to anticipate
mengantisipasi potensi risiko dan pertumbuhan serta potential risks and growth, as well as tighter capital
regulasi permodalan yang lebih ketat; regulations;
2. Meningkatkan pertumbuhan dana pihak ketiga (DPK) 2. Increasing third-party funds (DPK) growth to around
pada kisaran 5%, kredit pada kisaran 7% dan total aset 5%, loans to around 7%, and total assets to around 6%,
sekitar 6% menyesuaikan kondisi ekonomi yang masih adjusting to the still-uncertain economic conditions
penuh ketidakpastian dengan potensi perlambatan; with the potential for a slowdown;
3. Melakuan Penawaran Umum Berkelanjutan (PUB) untuk 3. Conducting Continuous Public Offering (PUB) for
Obligasi Berkelanjutan V dan Obligasi Subordinasi Continuing Bonds V and Subordinated Bonds IV with
Berkelanjutan IV dengan nilai maksimum sebesar a maximum value of Rp3.00 trillion in 2026-2028;
Rp3,00 triliun pada tahun 2026-2028;
4. Mempertahankan dan meningkatkan pertumbuhan 4. Maintaining and increasing margin growth with
marjin dengan kecenderungan naik yakni net interest an upward trend, namely net interest margin above
margin di atas 2,0% dengan mengendalikan cost of fund; 2.0% by controlling the cost of funds;
5. Menambah jaringan kantor baru secara selektif untuk 5. Adding new branch networks selectively to expand
memperluas area geografis dan optimalisasi melalui geographic coverage and optimize the performance
evaluasi kinerja jaringan kantor cabang yang sudah of existing branch networks through performance
ada sehingga dapat meningkatkan layanan nasabah, evaluation to improve customer service, efficiency, and
efisiensi, dan produktivitas; productivity;
6. Melanjutkan pengembangan inovasi dan layanan produk 6. Continuing the development of the Bank’s product
Bank guna memenuhi dan meningkatkan kebutuhan innovations and services to meet and enhance customer
nasabah; needs;
7. Mengurangi agunan yang diambil alih (AYDA) neto 7. Reducing net foreclosed assets (AYDA) to
sehingga posisinya dapat turun menjadi lebih kurang approximately Rp300 billion by the end of 2026, and
Rp300,00 miliar di akhir tahun 2026, dan memperbaiki improving loan quality by reducing the net NPL ratio to
kualitas kredit dengan menekan rasio NPL secara neto 1.35% by the end of 2026;
menjadi 1,35% di akhir tahun 2026;
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
8. Menerapkan dan mengembangkan sistem informasi 8. Implementing and developing IT-based management
manajemen berbasis teknologi informasi (TI) dengan information system with high security standards, which
kualitas standar keamanan tinggi yang diharapkan dapat is expected to provide better and safer services to
menghadirkan layanan yang lebih baik dan lebih aman customers; and
bagi nasabah; dan
9. Mengimplementasikan konsep perbaikan GCG dan 9. Implementing a robust and adequate concept of GCG
manajemen risiko yang kuat dan memadai melalui improvement and risk management through continuous
implementasi yang berkelanjutan. implementation.
Sedangkan, target jangka menengah Bank Victoria untuk Meanwhile, Bank Victoria’s medium-term targets for
tahun 2026-2028 meliputi, antara lain: 2026-2028, include the followings:
1. Melanjutkan strategi pengembangan bisnis secara 1. Continuing the organic business development strategy,
organik, terutama dengan ditopang pengembangan primarily supported by business development through
bisnis melalui sinergi Grup; Group synergies;
2. Memperbaiki struktur pendanaan khususnya komposisi 2. Improving funding structure, particularly DPK
DPK, dengan mendorong CASA (dana murah) lebih composition, by encouraging more CASA (low-cost
banyak sehingga mampu menurunkan cost of fund; funds) to reduce the cost of funds;
3. Melanjutkan komitmen penguatan GCG yang memadai 3. Continuing the commitment to strengthening GCG
sehingga berjalan maksimal dan sesuai dengan in an adequate manner so that it runs optimally and
ketentuan regulator; complies with regulatory requirements;
4. Melanjutkan investasi strategis dalam teknologi 4. Continuing strategic investments in information
informasi yang diantaranya peningkatan proses, kontrol, technology, including improving processes, controls,
kualitas layanan, dan produktivitas di dalam aktivitas service quality, and productivity within the Bank’s
penyelenggaraan teknologi informasi dan kegiatan information technology applications and operations to
operasional Bank guna mendukung pertumbuhan support sustainable business growth while maintaining
bisnis yang berkelanjutan dengan tetap menjaga beban operational costs at a reasonable level; and
operasional pada tingkat yang wajar; dan
5. Bank berkomitmen untuk menjadi lembaga keuangan 5. The Bank is committed to being a financial institution
yang memberikan pertumbuhan ekonomi dan bisnis that provides sustainable economic and business
yang berkesinambungan bagi seluruh masyarakat melalui growth for the entire community through inclusive
layanan inklusi, memberikan dampak positif kepada services, positively impacting society by increasing
masyarakat dengan meningkatkan literasi keuangan, financial literacy, providing environmentally responsible
memberikan kredit yang bertanggung jawab terhadap loans, creating the best working conditions for the Bank’s
lingkungan, menciptakan kondisi kerja yang terbaik bagi employees, and implementing good business ethics
karyawan Bank, serta menerapkan etika bisnis yang baik by complying with applicable laws and regulations to
dengan mematuhi peraturan dan perundang-undangan promote the success of Sustainable Finance Action
yang berlaku dalam rangka mendorong keberhasilan Plan (RAKB).
Rencana Aksi Keuangan Berkelanjutan (RAKB).
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Tinjauan Keuangan
Financial Overview
Laporan Posisi Keuangan
Statement of Financial Position
Aset
Assets
(dalam juta Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Uraian 2025 2024 Increase (Decrease) Description
(Rp) (%)
Aset Keuangan
Financial Assets
Kas 46,336 71,600 (25,264) (35.28) Cash
Giro pada Bank Indonesia 1,238,091 1,401,053 162,962 (11.63) Current Accounts with Bank Indonesia
Giro pada Bank Lain 317,275 114,473 202,802 177.16 Current Accounts with Other Banks
Penempatan pada Bank Indonesia Placements with Bank Indonesia and
1,405,032 12,197 1,392,835 11,419.49
dan Bank Lain - Bersih Other Banks - Net
Efek-Efek - Bersih 10,074,458 7,462,723 2,611,735 35.00 Marketable Securities - Net
Efek-Efek yang Dibeli dengan Janji Securities Purchased under Resale
- 197,776 (197,776) (100.00)
Dijual Kembali Agreement
Pendapatan Bunga yang Masih akan Interest Income
325,114 314,751 10,363 3.29
Diterima - Bersih Receivables - Net
Pinjaman yang Diberikan - Bersih 21,821,520 20,112,894 1,708,626 8.50 Loans - Net
Tagihan Akseptasi 21,291 17,792 3,499 19.67 Acceptance Receivables
Penyertaan Saham - 219,934 (219,934) (100.00) Investments in Shares
Aset Lain-Lain - Bersih 130,239 171,114 (40,876) (23.89) Other Assets - Net
Total Aset Keuangan 35,379,356 30,096,308 5,283,048 17.55 Total Financial Assets
Aset Non Keuangan
Non-Financial Assets
Biaya Dibayar di Muka 38,252 31,144 7,109 22.83 Prepaid Expenses
Aset Tetap dan Fixed Assets and
381,630 391,434 (9,804) (2.50)
Aset Hak Guna - Bersih Right-of-Use Assets - Net
Agunan yang Diambil Alih - Bersih 295,722 378,984 (83,262) (21.97) Foreclosed Assets - Net
Aset Tak Berwujud - Bersih 13,641 11,099 2,542 22.90 Intangible Assets - Net
Aset Pajak Tangguhan - Bersih 93,096 137,021 (43,925) (32.06) Deferred Tax Assets - Net
Total Aset Non-Keuangan 822,341 949,681 (127,340) (13.41) Total Non-Financial Assets
Total Aset 36,201,697 31,045,989 5,155,708 16.61 Total Assets
Total Aset Total Assets
Total aset Bank Victoria tahun 2025 tercatat sebesar Bank Victoria’s total assets in 2025 were recorded
Rp36,20 triliun mengalami peningkatan sebesar 16,61% at Rp36.20 trillion, increased by 16.61% compared to
apabila dibandingkan dengan tahun 2024 yang sebesar Rp31.05 trillion in 2024. This was primarily driven by
Rp31,05 triliun. Hal ini terutama dipengaruhi oleh kenaikan the increase in total financial assets of 17.55% from
total aset keuangan sebesar 17,55% menjadi Rp 35,58 triliun previously Rp30.10 trillion to Rp35.58 trillion.
dari sebelumnya Rp30,10 triliun.
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Total Aset Keuangan Total Financial Assets
Bank mencatatkan aset keuangan senilai Rp35,38 triliun The Bank recorded financial assets worth Rp35.38 trillion
di akhir tahun 2025, meningkat 17,55% apabila dibandingkan at the end of 2025, increasing by 17.55% compared to
akhir tahun 2024 yang mencapai Rp30,10 triliun. that of the end of 2024 of Rp30.10 trillion. Such increase
Peningkatan tersebut disebabkan oleh efek efek bersih was driven by the increase in net marketable securities of
yang mengalami kenaikan sebesar 35,00%. 35.00%.
Total Aset Non-Keuangan Total Non-Financial Assets
Hingga akhir 2025, total aset non keuangan tercatat As of the end of 2025, the total non-financial assets were
sebesar Rp822,34 miliar, mengalami penurunan sebesar recorded at Rp822.34 billion, decreased by Rp127.34 billion
Rp127,34 miliar atau 13,41% apabila dibandingkan tahun or 13.41% compared to Rp949.68 in the previous year. This
sebelumnya yang sebesar Rp949,68 miliar. Kondisi ini condition was due to the decline in foreclosed assets of
disebabkan oleh penurunan agunan yang diambil alih 21.97%.
sebesar 21,97%.
Liabilitas
Liabilities
(dalam juta Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Uraian 2025 2024 Increase (Decrease) Description
(Rp) (Rp)
Liabilitas Keuangan
Financial Liabilities
Simpanan Nasabah 24,294,698 23,332,112 962,586 4.13 Deposit from Customers
Simpanan dari Bank Lain 2,580,560 591,018 1,989,542 336.63 Deposits from Other Banks
Efek-Efek yang Dijual dengan Janji Securities Sold under Repurchase
693,569 587,475 106,094 18.06
Dibeli Kembali Agreement
Efek-Efek yang Diterbitkan 3,922,381 2,289,413 1,632,968 71.33 Securities Issued
Liabilitas Akseptasi 21,291 17,005 4,286 25.20 Acceptances Payable
Beban yang Masih Harus Dibayar 127,215 215,052 13,462 11.83 Accrued Expense
Liabilitas Lain-Lain 99,404 (1,895) (1.87) Other Liabilities
Total Liabilitas Keuangan 31,739,119 27,032,074 4,707,045 17.41 Total Financial Liabilities
Liabilitas Non-Keuangan
Non-Financial Liabilities
Utang Pajak 29,424 26,452 2,972 11.24 Taxes Payable
Liabilitas Imbalan Kerja Karyawan 64,233 54,003 10,230 18.94 Employee Benefits Obligation
Total Liabilitas Non-Keuangan 93,657 80,455 13,202 16.41 Total Non-Financial Liabilities
Total Liabilitas 31,832,776 27,112,530 4,720,246 17.41 Total Liabilities
Total Liabilitas Total Liabilities
Per 31 Desember 2025, total liabilitas yang dicatatkan As of 31 December 2025, the Bank’s total liabilities were
oleh Bank sebesar Rp31,83 triliun, lebih tinggi 17,41% jika recorded at Rp31.83 trillion, higher by 17.41% compared
dibandingkan posisi 31 Desember 2024 yang mencapai to the position as of 31 December 2024 of Rp27.11. This
Rp27,11 triliun. Peningkatan ini disebabkan oleh simpanan increase was due to deposits from other banks and
dari bank lain dan efek-efek yang diterbitkan yang securities issued, which increased by 336.63% and 71.33%,
meningkat masing-masing sebesar 336,63% dan 71,33%. respectively.
Total Liabilitas Keuangan Total Financial Liabilities
Total liabilitas keuangan Bank tahun 2025 tercatat mengalami The Bank’s total financial liabilities in 2025 increased
peningkatan sebesar 17,41%, dari sebelumnya sebesar by 17.41%, from Rp27.03 trillion at the end of 2024 to
Rp27,03 triliun pada akhir tahun 2024 menjadi sebesar Rp31.74 trillion. Such increase came from deposits from
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Rp31,74 triliun. Kenaikan tersebut berasal dari simpanan dari other banks and securities issued, which increased by
bank lain dan efek-efek yang diterbitkan yang meningkat 336.63% and 71.33%, respectively.
masing-masing sebesar 336,63% dan 71,33%.
Total Liabilitas Non-Keuangan Total Non-Financial Liabilities
Total liabilitas non keuangan Bank sampai dengan The Bank’s total non-financial liabilities as of 31 December
31 Desember 2025 tercatat sebesar Rp93,66 miliar, jumlah 2025 were recorded at Rp93.66 billion, higher by 16.41%
tersebut lebih tinggi 16,41% apabila dibandingkan posisi compared to the position as of 31 December 2024 of
31 Desember 2024 yang mencapai Rp80,46 miliar. Hal Rp80.46 billion This was due to the increase in employee
tersebut berasal dari kenaikan liabilitas imbalan kerja benefits obligation of 18.94%.
karyawan sebesar 18,94%.
Ekuitas
Equity
(dalam juta Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Uraian 2025 2024 Increase (Decrease) Description
(Rp) (Rp)
Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk
Equity Attributable to Equity Holders of the Parent Entity
Modal Ditempatkan dan Disetor Penuh 1,841,942 1,584,853 257,089 16.22 Issued and Fully Paid Capital
Tambahan Modal Disetor 667,789 668,371 (582) (0.09) Additional Paid-In Capital
Keuntungan/(kerugian) yang Belum Unrealised gains/(losses) on Changes
Direalisasi atas Perubahan Nilai in Fair Value of Marketable Securities
Wajar Efek-Efek yang Diukur pada 28,293 (25,504) 53,797 (210.94) Measured at Fair Value Through
Nilai Wajar Melalui Penghasilan Other Comprehensive Income,
Komprehensif Lain, Setelah Pajak Net of Tax
Surplus Revaluasi Aset Tetap, Gain on Revaluation of Fixed Assets,
299,310 316,445 (17,135) (5.41)
Setelah Pajak Net of Tax
Pengukuran Kembali atas Liabilitas Remeasurements on Employee
4,471 11,058 (6,587) (59.57)
Imbalan Kerja, Setelah Pajak Benefit Liabilities, Net of Tax
Saldo Laba: Retained Earnings:
Telah Ditentukan Penggunaannya 252,200 227,200 25,000 11.00 Appropriated
Belum Ditentukan Penggunaannya 1,274,916 1,151,036 123,880 10.76 Unappropriated
Total Ekuitas 4,368,921 3,933,460 435,461 11.07 Total Equity
Total Ekuitas Total Equity
Pada tahun 2025, total ekuitas Bank Victoria meningkat In 2025, Bank Victoria’s total equity increased by 11.07%,
11,07%, menjadi Rp4,37 triliun dari semula Rp3,93 triliun. to Rp4.37 trillion from previously Rp3.93 trillion This was
Hal ini terutama disebabkan oleh modal ditempatkan dan primarily due to the increase in issued and fully paid capital
disetor penuh yang mengalami kenaikan sebesar 16,22% of 16.22% or equivalent to Rp257.09 billion.
atau setara Rp257,09 miliar.
Laporan Laba Rugi dan Penghasilan Komprehensif Lain
Statements of Profit or Loss and Other Comprehensive Income
(dalam juta Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Uraian 2025 2024 Increase (Decrease) Description
(Rp) (Rp)
Pendapatan Bunga - Bersih 2,302,354 2,076,268 226,086 10.89 Interest Income
Beban Bunga (1,743,637) (1,527,667) 215,970 14.14 Interest Expense
Pendapatan Bunga Bersih 558,717 548,601 10,116 1.84 Interest income - Net
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Kenaikan (Penurunan)
Uraian 2025 2024 Increase (Decrease) Description
(Rp) (Rp)
Pendapatan Operasional Lainnya 533,277 365,736 167,541 45.81 Other Operating Income
Beban Operasional Lainnya (870,026) (621,366) 248,660 40.02 Other Operating Expenses
Laba Operasional 221,968 292,970 71,002 (24.24) Profit from Operations
Beban Non Operasional - Bersih (59,615) (144,310) (84,695) (58.69) Non-Operating Expenses - Net
Laba Sebelum Beban Pajak Penghasilan 162,354 148,660 13,694 9.21 Profit Before Income Tax Expense
Beban Pajak Penghasilan - Bersih (30,609) (30,801) (192) (0.62) Income Tax Expenses - Net
Laba Bersih Tahun Berjalan 131,745 117,859 13,886 11.78 Net Profit for the Year
Penghasilan (Rugi) Komprehensif Other Comprehensive Income (Loss),
30,075 (83,091) 113,166 136.20
Lain, Setelah Pajak Penghasilan Net of Income Tax
Total Penghasilan Komprehensif 161,820 34,768 127,052 365.43 Total Comprehensive Income
Laba Bersih per Saham Income per Share
Dasar (Rupiah penuh) 7.15 7.44 (0.29) (3.90) Basic (full Rupiah)
Dilusian (Rupiah penuh) 7.15 7.44 (0.29) (3.90) Diluted (full Rupiah)
Pendapatan Bunga Interest Income
Pada tahun 2025, pendapatan bunga Bank tercatat In 2025, the Bank’s interest income was recorded at
sebesar Rp2,30 triliun, mengalami peningkatan sebesar Rp2.30 trillion, an increase of 10.89% compared to
10,89% dibandingkan dengan tahun 2024 yang sebesar Rp2.08 trillion in 2024. The increase in interest income was
Rp2,08 triliun. Peningkatan pendapatan bunga sebagian primarily from the increase in loans of 6.36% or equivalent
besar berasal dari pinjaman yang diberikan yang meningkat to Rp105.82 billion.
sebesar 6,36% atau setara Rp105,82 miliar.
Beban Bunga Interest Expense
Per akhir tahun 2025, beban bunga Bank Victoria As of the end of 2025, Bank Victoria’s interest expense
tercatat mengalami peningkatan sebesar 14,14% menjadi increased by 14.14% to Rp1.74 trillion from Rp1.53 trillion
Rp1,74 triliun dari Rp1,53 triliun pada akhir tahun 2024. at the end of 2024. The increase in interest expense
Meningkatnya beban bunga bersumber dari beban bunga stemmed from the increase in interest expense on
efek-efek yang diterbitkan yang meningkat sebesar 56,41%. securities issued.
Pendapatan Bunga - Bersih Interest income - Net
Pendapatan bunga - bersih merupakan hasil dari selisih Interest income - net is the result of the difference
antara pendapatan bunga dengan beban bunga. Pada between interest income and interest expense. In 2025,
tahun 2025, Bank mencatatkan pendapatan bunga – the Bank recorded interest income of Rp558.72 billion, an
bersih sebesar Rp558,72 miliar, mengalami peningkatan increase of 1.87% compared to that of the previous year of
sebesar 1,84% dibandingkan dengan tahun sebelumnya Rp548.60 billion. This condition was driven by the increase
yang mencapai Rp548,60 miliar. Kondisi ini didorong oleh in interest income on loans of 6.36%.
kenaikan pendapatan bunga pinjaman yang diberikan
sebesar 6,36%.
Pendapatan Operasional Lainnya Other Operating Income
Per 31 Desember 2025, Bank mencatatkan pendapatan As of 31 December 2025, the Bank recorded other operating
operasional lainnya sebesar Rp533,28 miliar, mengalami income of Rp533.28 billion, an increase of 45.81% compared
peningkatan 45,81% jika dibandingkan dengan periode to the period of 31 December 2024 of Rp365.74 billion.
31 Desember 2024 yang tercatat sebesar Rp365,74 miliar. This increase was due to gains on sale of securities
Kenaikan tersebut disebabkan oleh keuntungan atas measured at fair value through profit or loss and other
penjualan efek-efek yang diukur pada nilai wajar melalui comprehensive income – net.
laba rugi dan penghasilan komprehensif lain – bersih.
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Beban Operasional Lainnya Other Operating Expenses
Bank mencatatkan nilai beban operasional lainnya pada The Bank recorded other operating expenses in 2025 of
tahun 2025 sebesar Rp870,03 miliar, tercatat meningkat Rp870.03 billion, an increase of Rp248.66 billion or 40.02%
sebesar Rp248.66 miliar atau 40,02% dibandingkan dengan compared to Rp621.37 billion in 2024. This was primarily
tahun 2024 yang sebesar Rp621,37 miliar. Hal ini terutama driven by the establishment of allowance for impairment
dipengaruhi oleh pembentukan cadangan kerugian losses on loans.
penurunan nilai kredit.
Laba Operasional Profit from Operations
Laba operasional Bank Victoria pada periode 2025 tercatat Bank Victoria’s profit from operations in 2025 was recorded
mengalami penurunan sebesar 24,24% menjadi sebesar decreasing by 24.24% to Rp221.97 billion from previously
Rp221,97 miliar dari sebelumnya tercatat sebesar Rp292,97 Rp292.97 billion. TThis condition was driven by the increase
miliar. Kondisi ini dipengaruhi oleh peningkatan beban in other operating expenses of 40.02%.
operasional lainnya sebesar 40,02%.
Beban Non Operasional - Bersih Non-Operating Expenses - Net
Beban non operasional - bersih per 31 Desember 2025 Non-operational expenses - net as of 31 December 2025
tercatat sebesar Rp59,62 miliar, mengalami penurunan were recorded at Rp59.62 billion, a decrease of 58.69%
sebesar 58,69% apabila dibandingkan tahun 2024 yang compared to that of 2024 of Rp144.31 billion. The decrease
tercatat sebesar Rp144,31 miliar. Menurunnya beban non in non-operating expenses – net was driven by the decline
operasional - bersih dipengaruhi oleh rugi penjualan AYDA in losses on the sale of Foreclosed Assets (AYDA) of 70.17%.
yang menurun sebesar 70,17%.
Laba Sebelum Beban Pajak Penghasilan Profit Before Income Tax Expense
Hingga akhir 2025, laba sebelum beban pajak penghasilan Until the end of 2025, Bank Victoria’s profit before income
Bank Victoria tercatat mengalami peningkatan tax expense increased by 9.21% from Rp148.66 billion in
sebesar 9,21% dari tahun 2024 yang tercatat sebesar 2024 to Rp162.35 billion in 2025. This increase was driven
Rp148,66 miliar menjadi Rp162,35 miliar di tahun 2025. by the decrease in non-operating expenses –net of 58.69%.
Kenaikan ini terjadi dipengaruhi oleh penurunan beban non
operasional – bersih sebesar 58,69%.
Beban Pajak Penghasilan - Bersih Income Tax Expenses - Net
Bank Victoria mencatatkan beban pajak penghasilan - Bank Victoria recorded income tax expenses - net of
bersih sebesar Rp30,61 miliar pada akhir periode 2025, Rp30.61 billion at the end of 2025, a decrease of 0.62%
menurun sebesar 0,62% bila dibandingkan tahun 2024 compared to Rp30.80 billion in 2024. This was driven by
yang tercatat sebesar Rp30,80 miliar. Hal ini didorong oleh the decrease in deferred tax.
penurunan pajak tangguhan.
Laba Bersih Tahun Berjalan Net Profit for the Year
Laba bersih tahun berjalan Bank Victoria sampai dengan Bank Victoria’s net profit for the year as of 31 December
31 Desember 2025 tercatat sebesar Rp131,75 miliar, 2025 was recorded at Rp131.75 billion, an increase of 11.78%
meningkat 11,78% apabila dibandingkan posisi 31 Desember compared to Rp117.86 billion as of 31 December 2024.
2024 yang mencapai Rp117,86 miliar. Hal ini terutama This was primarily driven by the increase in profit before
dipengaruhi oleh meningkatnya laba sebelum beban pajak income tax expense of 9.21% and the decrease in income
penghasilan sebesar 9,21% dan penurunan beban pajak tax expenses – net of 0.62%.
penghasilan - bersih sebesar 0,62%.
Penghasilan (Rugi) Komprehensif Lain, Other Comprehensive Income (Loss),
Setelah Pajak Penghasilan Net of Income Tax
Bank mencatatkan kenaikan penghasilan komprehensif The Bank recorded an increase in other comprehensive
lain, setelah pajak penghasilan senilai Rp113,17 miliar income, net of income tax of Rp113.17 billion or equivalent
atau setara 136,19% dari mencatatkan rugi sebesar to 136.19% from Rp83.09 billion in 2024 to R30.08 billion in
Rp83,09 miliar di tahun 2024 menjadi Rp30,08 miliar pada 2025. This increase occurred due to changes in fair value
tahun 2025. Kenaikan ini terjadi karena perubahan nilai wajar of marketable securities measured at fair value through
efek-efek yang diukur pada nilai wajar melalui penghasilan other comprehensive income and gain from revaluation
komprehensif lain dan surplus revaluasi aset – bersih. asset – net.
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Total Penghasilan Komprehensif Total Comprehensive Income
Hingga akhir 2025, jumlah penghasilan komprehensif Bank Until the end of 2025, the Bank’s comprehensive
tercatat mengalami peningkatan signifikan sebesar 365,43% income recorded a significant increase of 365.43% from
dari tahun 2024 yang tercatat Rp34,77 miliar menjadi Rp34.77 billion in 2024 to Rp161.82 billion in 2025.
Rp161,82 miliar di tahun 2025. Kenaikan ini dipengaruhi oleh This increase was influenced by the increase in
meningkatnya penghasilan komprehensif lain, setelah pajak other comprehensive income, net of income tax of
penghasilan sebesar Rp113,17 miliar atau setara 136,19%. Rp113.17 billion or equivalent to 136.19%.
Laporan Arus Kas
Statements of Cash Flows
(dalam juta Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Uraian 2025 2024 Increase (Decrease) Description
(Rp) (Rp)
Arus Kas Bersih Diperoleh dari/ Net Cash Flow Provided from/
1,757,587 (942,316) 2,699,903 (286.52)
(Digunakan untuk) Aktivitas Operasi (Used in) Operating Activities
Arus Kas Bersih Digunakan untuk Net Cash Flow Used in
(2,240,713) (1,193,957) (1,046,756) 87.67
Aktivitas Investasi Investing Activities
Arus Kas Bersih Diperoleh dari Net Cash Flow Provided from
1,890,558 937,081 953,477 101.75
Aktivitas Pendanaan Financing Activities
Kenaikan/(penurunan) Bersih Kas Net Increase/(Decrease) in Cash
1,407,432 (1,199,193) 2,606,625 (217.36)
dan Setara Kas and Cash Equivalents
Cash and Cash Equivalents at
Kas dan Setara Kas pada Awal Tahun 1,599,371 2,798,564 (1,199,193) (42.85)
Beginning of Year
Cash and Cash Equivalents
Kas dan Setara Kas pada Akhir Tahun 3,006,803 1,599,372 1,407,431 88.00
at End of the Year
Arus Kas Bersih (Digunakan untuk)/Diperoleh dari Net Cash Flow Provided by/(Used in) Operating
Aktivitas Operasi Activities
Arus kas bersih yang diperoleh dari aktivitas operasi Bank Net cash flow provided by the Bank’s operating activities
pada tahun 2025 tercatat sebesar Rp1,76 triliun, meningkat in 2025 was recorded at Rp1.76 trillion, increased
signifikan sebesar 286,52% dibandingkan tahun sebelumnya significantly by 286.52% compared to that of the previous
yang sebesar Rp942,32 miliar. Peningkatan ini terutama year of Rp942.32 billion. This increase was primarily due to
berasal dari kenaikan dalam kewajiban operasi simpanan the increase in operating liabilities of deposits from other
dari bank lain sebesar 487,23%. banks of 487.23%.
Arus Kas Bersih Digunakan untuk Aktivitas Investasi Net Cash Flow Used in Investing Activities
Pada tahun 2025, arus kas bersih yang digunakan untuk In 2025, net cash flow used in investing activities was
aktivitas investasi tercatat sebesar Rp2,24 triliun, mengalami recorded at Rp2.24 trillion, an increase of 87.67% compared
kenaikan sebesar 87,67% dibandingkan dengan tahun 2024 to Rp1.19 trillion in 2024. This increase was primarily due to
yang mencapai Rp1,19 triliun. Peningkatan ini terutama receive from investment in shares of Rp322.49 billion.
disebabkan oleh adanya penerimaan dari penyertaan saham
sebesar Rp322,49 miliar.
Arus Kas Bersih Diperoleh dari Aktivitas Pendanaan Net Cash Flow Provided from Financing Activities
Sepanjang tahun 2025, Bank Victoria mencatatkan arus Throughout 2025, Bank Victoria recorded net cash flow
kas bersih yang diperoleh dari aktivitas pendanaan senilai provided from financing activities of Rp1.89 trillion,
Rp1,89 triliun, meningkat 101,75% apabila dibandingkan increasing by 101.75% compared to that of the previous
tahun sebelumnya yang mencapai Rp937,08 miliar. Hal ini year of Rp937.08 billion. This was primarily influenced by
terutama dipengaruhi oleh penambahan modal disetor dan additional paid-in capital and bond issuance.
penerbitan obligasi.
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Rasio Keuangan Penting Significant Financial Ratios
Dalam rangka menjaga stabilitas dan kesehatan keuangan, To maintain financial stability and health, the Bank
Bank secara berkelanjutan memastikan pemenuhan continuously ensures compliance with various key
terhadap berbagai indikator kunci yang diatur oleh regulator, indicators set by regulators, including capital ratio, earning
di antaranya rasio permodalan, rasio aset produktif, rasio asset ratio, profitability ratio, liquidity ratio, and compliance
rentabilitas, rasio likuiditas, dan rasio kepatuhan secara ratio, as outlined in the following table:
berkelanjutan sebagaimana diuraikan pada tabel berikut:
Tabel Rasio Keuangan Penting
Table of Significant Financial Ratios
(dalam % / in %)
Uraian 2025 2024 Description
Rasio Kinerja
Performance Ratio
KPMM untuk Risiko Kredit, Operasional,
23.84 21.53 CAR for Credit, Operational, and Market Risks
dan Pasar
Aset Produktif Bermasalah dan Aset Non-Performing Earning Assets and
Non-Produktif Bermasalah terhadap Total Aset 2.11 3.04 Non-Performing Non-Earning Assets to Total
Produktif dan Non-Produktif Earning Assets and Non-Earning Assets
Aset Produktif Bermasalah terhadap Total Aset Non-Performing Earning Assets to Total
1.63 2.35
Produktif Earning Assets
CKPN Aset Keuangan terhadap Aset Produktif 1.64 1.57 CKPN of Financial Assets to Earning Assets
NPL Bruto 2.49 3.27 Gross NPL
NPL Neto 1.73 2.36 Net NPL
ROA 0.50 0.51 ROA
ROE 3.41 3.41 ROE
NIM 2.05 2.22 NIM
BOPO 92.17 88.00 BOPO
Cost to Income Ratio (CIR) 48.41 55.35 Cost to Income Ratio (CIR)
LDR 92.12 88.12 LDR
LR secara Individual 10.60 11.04 Individual LR
Rasio Pinjaman terhadap Pendanaan (LFR) 84.32 86.27 Loan to Funding Ratio (LFR)
Rasio Dana Murah (CASA) 29.33 26.58 Low-Cost Funds Ratio (CASA)
Rasio Kepatuhan
Compliance Ratios
Persentase Pelanggaran BMPK Percentage of LLL Violation
Pihak Terkait 0.00 0.00 Related Parties
Pihak Tidak Terkait 0.00 0.00 Non-Related Parties
Persentase Pelampauan BMPK Percentage of LLL Excess
Pihak Terkait 0.00 0.00 Related Parties
Pihak Tidak Terkait 0.00 0.00 Non-Related Parties
Giro Wajib Minimum (GWM) Bank Umum - Minimum Statutory Reserve (GWM) of
Konvensional Commercial Bank - Conventiona
Rupiah Rupiah
GWM* 4.58 6.67 GWM*
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Uraian 2025 2024 Description
Penyangga Likuiditas Makroprudensial** 23.29 21.78 Macroprudential Liquidity Buffer**
Rasio Intermediasi Makroprudensial*** 1.89 4.76 Macroprudential Intermediation Ratio***
Valuta Asing 4.05 4.05 Foreign Currencies
Posisi Devisa Neto (PDN) secara Keseluruhan 0.10 0.21 Net Open Position (PDN) in Overall
* Sebelumnya Giro Wajib Minimum Primer. / Previously Primary Minimum Statutory Reserve.
** Sebelumnya Giro Wajib Minimum Sekunder. / Previously Secondary Minimum Statutory Reserve.
*** Sebelumnya Giro Wajib Minimum LFR. / Previously Loan to Funding Ratio Minimum Statutory Reserve.
Kemampuan Membayar Utang dan Solvency and Receivables Collectability
Kolektibilitas Piutang
Dalam rangka memastikan kemampuan Bank dalam To ensure the Bank’s ability to meet all financial obligations,
memenuhi seluruh kewajiban keuangannya, baik jangka both short-term and long-term, the Bank consistently
pendek maupun jangka panjang, Bank secara konsisten measures and evaluates several key financial indicators.
melakukan pengukuran dan evaluasi melalui sejumlah These indicators include liquidity ratio, solvency ratio,
indikator keuangan utama. Indikator tersebut mencakup compliance ratio, and profitability ratio, each of which
rasio likuiditas, rasio solvabilitas, rasio kepatuhan, serta serves as a key parameter in assessing the Bank’s ability to
rasio rentabilitas, yang masing-masing berfungsi sebagai maintain operational stability and provide adequate liquidity
parameter penting dalam menilai kemampuan Bank dalam reserves. The performance of such ratios throughout 2025
menjaga kestabilan operasional dan menyediakan cadangan is presented as follows:
likuiditas yang memadai. Adapun kinerja rasio-rasio tersebut
selama tahun 2025 dipaparkan sebagai berikut:
1. Rasio Likuiditas 1. Liquidity Ratio
Kemampuan Bank Victoria dalam memenuhi kewajiban Bank Victoria’s ability to meet short-term obligations
jangka pendek diukur melalui rasio likuiditas, khususnya is measured through liquidity ratio, specifically Loan to
rasio pinjaman terhadap dana pihak ketiga (Loan to Deposit Ratio (LDR). In 2025, Bank Victoria’s LDR was
Deposit Ratio/LDR). Pada tahun 2025, LDR Bank Victoria recorded at 92.12%, increasing compared to 88.12%
tercatat sebesar 92,12%, mengalami peningkatan in 2024. This achievement generally indicates that
dibandingkan posisi tahun 2024 yang sebesar 88,12%. the Bank’s liquidity remains optimal and healthy, given
Capaian tersebut secara umum menunjukkan bahwa that the LDR remains within the limits set by Bank
kondisi likuiditas Bank tetap berada dalam posisi yang Indonesia.
optimal dan sehat, mengingat nilai LDR tersebut masih
berada dalam rentang batas yang ditetapkan oleh Bank
Indonesia.
2. Rasio Solvabilitas 2. Solvency Ratio
Rasio solvabilitas Bank diukur melalui Rasio Kewajiban The Bank’s solvency ratio is measured through Capital
Penyediaan Modal Minimum (KPMM) sebagai indikator Adequacy Ratio (CAR) as a capital adequacy indicator
kecukupan modal dalam menanggung risiko kredit, to cover credit, operational, and market risks. At
operasional, dan pasar. Pada akhir tahun 2025, rasio the end of 2025, Bank Victoria’s CAR was recorded
KPMM Bank Victoria tercatat sebesar 23,84%, tercatat at 23.84%, higher/lower than that of 2024 of 21.53%.
lebih tinggi dibandingkan tahun 2024 yang sebesar This achievement reflects the Bank’s strong and
21,53%. Capaian ini mencerminkan posisi permodalan adequate capital position, as the CAR remained above
Bank yang kuat dan memadai, karena rasio KPMM masih the minimum threshold set by the regulator.
berada di atas ambang batas minimum yang ditetapkan
oleh regulator.
3. Rasio Kepatuhan 3. Compliance Ratio
Pada akhir tahun 2025, Bank Victoria mencatat rasio At the end of 2025, Bank Victoria recorded primary
GWM primer sebesar 4,58% untuk mata uang Rupiah GWM ratio of 4.58% for Rupiah and 4.05% for
dan 4,05% untuk valuta asing pada segmen bank foreign currency in conventional banking segment.
konvensional. Rasio GWM RIM tercatat sebesar 4,76%, The GWM RIM ratio was recorded at 4.76%, while
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134 Laporan Tahunan dan Keberlanjutan 2025
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sedangkan rasio GWM PLM mencapai 23,29%. Capaian GWM PLM ratio reached 23.29%. These achievements
tersebut menunjukkan bahwa Bank dengan konsisten demonstrate that the Bank has consistently complied
telah memenuhi seluruh ketentuan Bank Indonesia terkait with all Bank Indonesia regulations regarding GWM
GWM untuk bank umum konvensional pada periode for conventional commercial banks for the period of
31 Desember 2025 maupun 2024, yang mencerminkan 31 December 2025 and 2024, thus reflecting the Bank’s
kepatuhan Bank dalam menjaga likuiditas dan stabilitas compliance in maintaining liquidity and operational
operasional sesuai regulasi yang berlaku. stability in accordance with applicable regulations.
4. Rasio Rentabilitas 4. Profitability Ratio
Bank Victoria mengukur efektivitas dalam menghasilkan Bank Victoria measures its effectiveness in generating
laba melalui beberapa rasio kunci, yakni Return on profits through several key ratios, namely Return on
Assets (ROA), Return on Equity (ROE), Net Interest Assets (ROA), Return on Equity (ROE), Net Interest
Margin (NIM), dan rasio Beban Operasional terhadap Margin (NIM), and Operating Expenses to Operating
Pendapatan Operasional (BOPO). Per 31 Desember Income (BOPO) ratio. As of 31 December 2025, ROA,
2025, rasio ROA, ROE, NIM, dan BOPO masing-masing ROE, NIM, and BOPO ratios were recorded at 0.50%,
tercatat sebesar 0,50%, 3,41%, 2,05%, dan 92,17%, 3.41%, 2.05%, and 92.17%, Meanwhile, in 2024, these
sedangkan pada tahun 2024 tercatat masing-masing were recorded at 0.51%, 3.41%, 2.22%, and 88.00%,
sebesar 0,51%, 3,41%, 2,22%, dan 88,00%. Pencapaian respectively. These achievements demonstrate
ini menggambarkan peningkatan yang konsisten dalam a consistent increase in the Bank’s profitability and
profitabilitas serta efisiensi operasional Bank. operational efficiency.
5. Kemampuan Membayar Utang dari Obligasi yang 5. Ability to Pay Debt from Bonds Issued
Diterbitkan
Kemampuan Bank dalam memenuhi kewajiban atas The Bank’s ability to meet its debt obligations is
utang juga tercermin dari peringkat atas efek-efek also reflected in the ratings of the securities issued,
yang diterbitkan, khususnya obligasi. Untuk menjaga particularly bonds. To maintain credibility and support
kredibilitas dan mendukung kelayakan investasinya, its investment feasibility, bonds issued by Bank Victoria
obligasi yang diterbitkan oleh Bank Victoria secara rutin are regularly assessed by an independent rating agency.
dinilai oleh lembaga pemeringkat independen. Kualitas The quality of such securities is highly dependent on
efek tersebut sangat bergantung pada kemampuan the Bank’s ability to pay principal and coupons on time
Bank dalam membayar pokok dan kupon secara tepat during the issuance period. Currently, Bank Victoria’s
waktu selama periode penerbitan. Saat ini, obligasi Bank bonds are listed on Indonesia Stock Exchange.
Victoria telah dicatatkan di Bursa Efek Indonesia.
6. Kolektibilitas Piutang 6. Receivables Collectability
Tingkat kolektibilitas piutang Bank diukur melalui The Bank’s receivables collectability is measured
rasio NPL, yang menggambarkan persentase kredit by NPL ratio, which represents the percentage of
bermasalah dari total kredit yang diberikan kepada non-performing loans out of total loans to customers.
nasabah. Semakin rendah nilai NPL, semakin baik The lower the NPL, the better the Bank’s performance
kinerja Bank dalam mengelola kolektibilitas piutang, in managing receivables collectablity, reflecting healthy
yang mencerminkan kualitas kredit yang sehat dan credit quality and effective risk management. Bank
pengelolaan risiko yang efektif. Bank Victoria senantiasa Victoria consistently maintains its NPL ratio below
menjaga rasio NPL tetap berada di bawah batas the maximum limit of 5.00% as stipulated by Bank
maksimum 5,00% sesuai ketentuan Bank Indonesia. Pada Indonesia. At the end of 2025, the Bank recorded
akhir tahun 2025, Bank berhasil mencatatkan NPL bruto gross NPL of 2.49% and net NPL of 1.73%, improving
sebesar 2,49% dan NPL neto sebesar 1,73%, mengalami compared to 3.27% and 2.36% in 2024. Based on Bank
perbaikan dibandingkan dengan tahun 2024 yang
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
masing-masing tercatat sebesar 3,27% dan 2,36%. Indonesia regulations, loans managed by the Bank
Berdasarkan peraturan Bank Indonesia, pinjaman are classified based on their collectability into several
yang dikelola oleh Bank diklasifikasikan berdasarkan categories, as follows:
kolektibilitasnya dalam beberapa kategori sebagai
berikut:
(dalam juta Rupiah / in million Rupiah)
2025 2024
Uraian Description
Pokok Cadangan Pokok Cadangan
Principal Allowance Principal Allowance
Lancar 20,943,526 211,123 19,197,769 146,102 Current
Dalam Perhatian Khusus 879,921 177,661 688,874 112,644 Special Mention
Kurang Lancar 47,189 7,154 62,186 22,339 Substandard
Diragukan 662 285 5,103 1,387 Doubtful
Macet 508,868 162,423 605,929 164,494 Loss
Total 22,380,166 (558,646) 20,559,860 (446,966) Total
Kontribusi kepada Negara Contribution to the State
Bank Victoria menyalurkan kontribusi signifikan kepada Bank Victoria makes significant contributions to the state
negara melalui pemenuhan kewajiban perpajakan by fulfilling its tax obligations as a compliant taxpayer.
sebagai wajib pajak yang taat. Pemenuhan kewajiban Fulfillment of these obligations reflects the Bank’s
ini mencerminkan komitmen Bank dalam menjalankan commitment to social responsibility and compliance with
tanggung jawab sosial dan kepatuhan terhadap peraturan applicable laws and regulations. Details of Bank Victoria’s
perundang-undangan yang berlaku. Rincian pembayaran tax payments for the past 2 (two) years are presented in
pajak Bank Victoria selama 2 (dua) tahun terakhir disajikan the following table:
dalam tabel berikut:
(dalam juta Rupiah / in million Rupiah)
Uraian 2025 2024 Description
PPh Pasal 4 ayat 2 296,892 258,455 Income Tax Article 4 paragraph 2
PPh Pasal 21 24,834 19,164 Income Tax Article 21
PPh Pasal 23 1,338 1,078 Income Tax Article 23
PPh Pasal 25 - - Income Tax Article 25
PPh Pasal 26 309 293 Income Tax Article 26
PPN 440 4,233 VAT
Amnesti Pajak - - Tax Amnesty
Total 323,813 283,223 Total
Struktur Modal dan Kebijakan Capital Structure and Capital
Struktur Modal Structure Policy
Kebijakan Manajemen atas Struktur Modal Management Policy on Capital Structure
dan Dasar Pemilihannya and Basis of Selection
Bank Victoria memiliki kebijakan pengelolaan modal untuk Bank Victoria has a capital management policy to ensure
memastikan tersedianya modal yang kuat guna mendukung the availability of strong capital to support current business
strategi ekspansi usaha saat ini dan mempertahankan expansion strategy and maintain sustainable development
keberlanjutan pengembangan di masa mendatang. Selain in the future. In addition, the capital policy is also aimed
itu, kebijakan permodalan juga ditujukan untuk memenuhi at meeting the capital adequacy requirements set by
ketentuan kecukupan modal yang ditetapkan oleh regulator the regulator and maintaining the Bank’s capital structure
serta menjaga agar struktur permodalan Bank tetap efisien. to remain efficient.
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Bank secara berkala menyusun rencana permodalan The Bank periodically prepares a capital plan based on
berdasarkan penelaahan atas kebutuhan kecukupan modal a review of the required capital adequacy requirements,
yang dipersyaratkan, dikombinasikan dengan evaluasi combined with an evaluation of current economic
terhadap perkembangan kondisi ekonomi terkini. Rencana developments. The plan is prepared by the Board of
tersebut disusun oleh Direksi sebagai bagian dari Rencana Directors as part of the Bank’s Business Plan and approved
Bisnis Bank dan disetujui oleh Dewan Komisaris. Sepanjang by the Board of Commissioners. Throughout the reporting
periode pelaporan, Bank telah mematuhi seluruh ketentuan period, the Bank has complied with all capital requirements
modal yang ditetapkan oleh regulator, khususnya terkait set by the regulator, particularly regarding the calculation
perhitungan KPMM dan Aset Tertimbang Menurut Risiko of the CAR and Risk Weighted Assets (RWA).
(ATMR).
Rincian Struktur Modal Details of Capital Structure
Perhitungan kecukupan modal Bank Victoria dilakukan Bank Victoria’s capital adequacy is calculated in accordance
sesuai dengan ketentuan yang berlaku dari Bank with the applicable Bank Indonesia regulations, classifying
Indonesia, dengan mengklasifikasikan modal ke dalam capital into 2 (two) main groups, namely Tier I Capital and
2 (dua) kelompok utama, yaitu Modal Tier I dan Modal Tier II Capital. This capital adequacy assessment considers
Tier II. Penilaian kecukupan modal ini mempertimbangkan exposure to credit risk, operational risk, and market risk to
eksposur terhadap risiko kredit, risiko operasional, dan risiko ensure the Bank’s financial resilience in facing potential risk
pasar guna memastikan ketahanan keuangan Bank dalam pressures.
menghadapi potensi tekanan risiko.
Rincian struktur modal Bank Victoria per Details of Bank Victoria’s capital structure as of
31 Desember 2024 dan 2025 disajikan dalam tabel berikut 31 December 2024 and 2025 are presented in the following
sebagai bentuk transparansi dan akuntabilitas dalam table to demonstrate transparency and accountability in
pengelolaan permodalan. capital management.
(dalam juta Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Uraian 2025 2024 Description
Modal Inti (Tier I) 4,000,450 3,584,008 Core Capital (Tier I)
Modal Pelengkap (Tier II) 1,129,545 833,933 Supplementary Capital (Tier II)
Total Modal 5,129,996 4,417,941 Total Capital
ATMR untuk Risiko Kredit 19,283,626 18,182,056 RWA for Credit Risk
ATMR untuk Risiko Operasional 1,603,180 1,555,658 RWA for Operational Risk
ATMR untuk Risiko Pasar 627,275 785,592 RWA for Market Risk
Risiko KPMM untuk Risiko Kredit dan Risiko
24.56 22.38 CAR with Credit and Operational Risks (%)
Operasional (%)
Risiko KPMM untuk Risiko Kredit, Risiko CAR with Credit, Operational, and Market Risks
23.84 21.53
Operasional, dan Risiko Pasar (%) (%)
Rasio KPMM yang Diwajibkan (%) 9.00 9.00 Minimum CAR Required (%)
Ikatan Material terkait Investasi Material Commitments related to Capital
Barang Modal Goods Investment
Sepanjang periode 2025, Bank Victoria tidak memiliki Throughout 2025, Bank Victoria did not have any material
ikatan material yang berkaitan dengan investasi barang commitments related to capital goods investments.
modal. Oleh karena itu, tidak terdapat informasi yang dapat Therefore, there is no information that can be provided on
disampaikan terkait aktivitas investasi tersebut dalam these investment activities during this reporting period.
periode pelaporan ini.
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Realisasi Investasi Barang Modal Realization of Capital Goods Investment
Investasi barang modal merupakan pengeluaran dana Capital goods investment is expenditures allocated to
yang dialokasikan untuk perolehan atau peningkatan nilai acquire or increase fixed assets value to support operations
aset tetap guna mendukung operasional dan memberikan and provide future economic benefits. For Bank Victoria,
manfaat ekonomi di masa depan. Bagi Bank Victoria, this investment is focused on improving service quality to
investasi ini difokuskan pada peningkatan kualitas layanan customers and strengthening infrastructure and support
kepada nasabah, serta memperkuat infrastruktur dan sarana facilities to support the Bank’s sustainable business growth.
pendukung guna menunjang pertumbuhan usaha Bank secara All capital expenditure transactions are conducted in
berkelanjutan. Seluruh transaksi belanja modal dilakukan Rupiah, thus avoiding exposure to foreign exchange risk.
dalam mata uang Rupiah, sehingga tidak menimbulkan Details of capital goods investment carried out by Bank
eksposur terhadap risiko nilai tukar mata uang asing. Rincian Victoria throughout the past 2 (two) years are outlined as
investasi barang modal yang dilakukan Bank Victoria selama follows:
2 (dua) tahun terakhir diuraikan sebagai berikut:
(dalam juta Rupiah / in million Rupiah)
Uraian 2025 2024 Description
Bangunan 6,028 2,673 Buildings
Kendaraan Bermotor - 2,885 Vehicles
Mesin-Mesin dan Peralatan 10,034 13,870 Machinery and Equipment
Perlengkapan dan Perabotan Kantor 162 373 Office Furniture and Equipment
Aset Tetap dalam Proses Pembangunan 5 - Assets under Constructions
Total 16,229 19,802 Total
Derivatif dan Fasilitas Lindung Nilai Derivative and Hedging Facilities
Pada akhir tahun 2024 dan 2025, Bank Victoria tidak At the end of 2024 and 2025, Bank Victoria did not
melakukan aktivitas atau transaksi keuangan yang berkaitan engage in any financial activities or transactions related
dengan instrumen derivatif maupun fasilitas lindung nilai. to derivative instruments or hedging facilities. Therefore,
Dengan demikian, tidak terdapat informasi yang dapat there is no information that can be presented regarding this
disajikan terkait hal tersebut dalam Laporan Tahunan ini. matter in this Annual Report.
Dampak Perubahan Tingkat Suku Bunga Impact of Changes of Interest Rates to
terhadap Kinerja Bank Tahun 2025 Bank Performance in 2025
Perubahan tingkat suku bunga acuan oleh Bank Indonesia Changes in Bank Indonesia’s benchmark interest rate
sepanjang tahun 2025 memberikan dampak yang cukup throughout 2025 significantly impacted banking industry’s
signifikan terhadap kinerja industri perbankan, termasuk performance, including Bank Victoria. These changes
Bank Victoria. Perubahan ini memengaruhi berbagai aspek impacted various operational aspects, particularly in
operasional, terutama dalam hal penetapan suku bunga determining credit interest rates and third-party funds,
kredit dan dana pihak ketiga, yang pada akhirnya berdampak which eventually impacted NIM, credit growth, and liquidity
pada NIM, pertumbuhan kredit, serta pengelolaan likuiditas. management. Throughout 2025, Bank Indonesia made
Sepanjang tahun 2025, Bank Indonesia beberapa kali several adjustments to its benchmark interest rate or BI
melakukan penyesuaian suku bunga acuan atau BI 7-Day 7-Day Reverse Repo Rate (BI7DRR), which decreased from
Reverse Repo Rate (BI7DRR), yang menurun dari 5,75% 5.75% to 5.50% in May 2025, then decreased again to 5.00%
menjadi 5,50% pada Mei 2025, kembali diturunkan menjadi in August 2025, and further lowered to 4.75% in September
5,00% pada Agustus 2025, serta mengalami penurunan 2025, where it remained at that level until December 2025.
lanjutan menjadi 4,75% pada September 2025 dan Going forward, Bank Indonesia will continue to monitor
dipertahankan pada level tersebut hingga Desember 2025.
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Ke depannya, Bank Indonesia akan terus mencermati ruang the opportunity for interest rate cuts to encourage higher
penurunan suku bunga untuk mendorong pertumbuhan economic growth in line with low inflation forecast while
ekonomi yang lebih tinggi sejalan dengan rendahnya maintaining the stability of Rupiah exchange rate.
prakiraan inflasi dengan tetap mempertahankan stabilitas
nilai tukar Rupiah.
Perbandingan Target dan Realisasi Comparison of Target and Realization
Tahun 2025 in 2025
Memasuki tahun 2025, Bank Victoria telah merumuskan Entering 2025, Bank Victoria formulated and set various
dan menetapkan berbagai target strategis sebagai strategic targets as part of its Bank Business Plan
bagian dari pelaksanaan Rencana Bisnis Bank (RBB). (RBB) implementation. These targets were prepared
Penyusunan target tersebut dilakukan secara komprehensif comprehensively, by considering the latest developments
dengan mempertimbangkan perkembangan terkini in national economy and banking industry, including
di sektor perekonomian nasional maupun kondisi industri potential risks and opportunities that could impact business
perbankan, termasuk potensi risiko dan peluang yang dapat performance. The following is Bank Victoria’s performance
memengaruhi kinerja usaha. Berikut pencapaian kinerja towards main targets set in the 2025 RBB:
Bank Victoria terhadap target-target utama yang telah
ditetapkan dalam RBB tahun 2025:
(dalam juta Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pencapaian
Target RBB 2025 Realisasi 2025
Uraian Achievement Description
RBB Target in 2025 Realization in 2025
(%)
Kinerja Keuangan
Financial Performance
Total Aset 34,198 36,202 105.86 Total Assets
Total Liabilitas 29,817 31,833 106.76 Total Liabilities
Total Ekuitas 4,380 4,369 99.75 Total Equity
Pendapatan Bunga - Bersih 557 559 100.31 Interest Income - Net
Pendapatan (Beban) Operasional Operating Income (Expenses)
(276) (337) 122.10
selain Bunga - Bersih other than Interest - Net
Laba Operasional 281 222 78.99 Profit from Operations
Laba Bersih Tahun Berjalan 156 132 84.45 Net Profit for the Year
Rasio Keuangan (dalam %)
Financial Ratios (in %)
KPMM dengan Memperhitungkan CAR by Calculating Credit and
24.89 24.56 98.67
Risiko Kredit dan Operasional Operational Risks
KPMM dengan Memperhitungkan
CAR by Calculating Credit,
Risiko Kredit, Operasional, dan 24.02 23.84 99.25
Operational, and Market Risks
Pasar
NIM 2.01 2.05 101.99 NIM
LDR 87.01 92.12 105.87 LDR
ROA 0.61 0.50 81.97 ROA
ROE 4.00 3.41 85.25 ROE
NPL Bruto 2.50 2.49 99.60 Gross NPL
Rasio BOPO 89.47 92.17 103.02 BOPO
Kinerja Operasional
Operational Performance
Produk Simpanan Deposits Products
Tabungan 3,604 3,776 104.77 Savings Deposits
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2025 Annual and Sustainability Report 139
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Pencapaian
Target RBB 2025 Realisasi 2025
Uraian Achievement Description
RBB Target in 2025 Realization in 2025
(%)
Giro 3,327 3,350 100.71 Demand Deposits
Deposito Berjangka 17,783 17,129 96.32 Time Deposits
Negotiable Certificate Negotiable Certificate
39 39 100.80
Deposits Deposits
Total Produk Simpanan 24,754 24,295 98.14 Total Deposits Products
Produk Pinjaman Loan Products
Pinjaman Tetap 10,566 10,885 103.02 Fixed Loans
Pinjaman Konsumen 175 178 101.94 Consumer Loans
Pinjaman Rekening Koran 2,223 1,947 87.58 Overdraft Loans
Pinjaman Tetap dengan
8,496 9,298 109.44 Fixed Loans with Installments
Angsuran
Pinjaman Serba Guna 78 72 92.74 Multi Purpose Loans
Total Produk Pinjaman 21,538 22,380 103.91 Total Loan Products
Proyeksi Tahun 2026 Projections for 2026
Bank Victoria telah menetapkan sejumlah proyeksi Bank Victoria has established several financial performance
kinerja keuangan yang tertuang dalam RBB Tahun 2026. projections, as outlined in the 2026 RBB. These projections
Proyeksi tersebut disusun dengan mempertimbangkan are prepared by considering the latest developments in
perkembangan terkini di sektor ekonomi dan industri economic sector and banking industry, including national
perbankan, termasuk kondisi makroekonomi nasional, tren macroeconomic conditions, market trends, and potential
pasar, serta potensi risiko dan peluang di tahun mendatang. risks and opportunities in the coming year. Information on
Informasi terkait proyeksi untuk dicapai pada tahun 2026, projections to be achieved in 2026 is outlined below:
diuraikan sebagai berikut:
(dalam juta Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Proyeksi RBB 2026
Uraian Description
RBB Projection 2026
Ringkasan Neraca
Summary of Balance Sheet
Total Aset 37,087 Total Assets
Efek-Efek 10,161 Marketable Securities
Kredit yang Diberikan 23,008 Loans
Agunan yang Diambil Alih 220 Foreclosed Assets
Komponen Aset Lainnya 3,698 Other Components of Assets
Total Liabilitas 32,516 Total Liabilities
Total Dana Pihak Ketiga 25,702 Total Third-Party Funds
Giro 3,624 Demand Deposits
Tabungan 4,087 Savings Deposits
Deposito 17,991 Time Deposits
Efek-Efek yang Diterbitkan 3,834 Securities Issued
Komponen Liabilitas Lainnya 2,980 Other Components of Liability
Total Ekuitas 4,571 Total Equity
Modal Disetor dan Tambahan Modal Disetor 2,509 Paid-In Capital and Additional Paid-In Capital
Akumulasi Laba/(Rugi) 1,456 Accumulated Profit/(Loss)
Komponen Ekuitas Lainnya 606 Other Equity Components
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Proyeksi RBB 2026
Uraian Description
RBB Projection 2026
Ringkasan Laba/(Rugi)
Summary of Profit/(Loss)
Pendapatan dan Beban Bunga - Bersih 579 Interest Income and Expenses - Net
Pendapatan/(Beban) Operasional selain Bunga - Operating Income/(Expenses) Other than
(308)
Bersih Interest - Net
Laba/(Rugi) Operasional 270 Profit/(Loss) from Operations
Pendapatan/(Beban) Non-Operasional - Bersih (47) Non-Operating Income/(Expenses) - Net
Laba/(Rugi) Sebelum Beban Pajak Penghasilan 224 Profit/(Loss) before Income Tax Expense
Beban Pajak Penghasilan - Bersih (48) Income Tax Expense - Net
Laba/(Rugi) Setelah Beban Pajak Penghasilan 175 Profit/(Loss) Net of Income Tax Expense
Kebijakan Dividen
Dividend Policy
Dividen yang Dibagikan 0 Distributed Dividends
Struktur Modal
Capital Structure
KPMM untuk Risiko Kredit, Risiko Operasional, CAR for Credit Risk, Operational Risk, and
23.85
dan Risiko Pasar (%) Market Risk (%)
Total Kantor
Total Offices
Kantor Cabang 14 Branches
Kantor Cabang Pembantu 21 Sub-Branches
Jaringan Kantor Lain (Kantor Kas, Payment Other Office Network (Cash Office, Payment
2
Point, dan Lainnya) Point, and Others)
Asumsi dalam Menyusun Proyeksi Assumptions in Preparing Projections
Dalam menyusun proyeksi keuangan, Bank Victoria mengacu In preparing its financial projections, Bank Victoria refers
pada kemampuan internal serta mempertimbangkan to internal capabilities and considers current economic
perkembangan kondisi ekonomi terkini dan prospek ke developments and future prospects. The projections are
depan. Proyeksi disesuaikan dengan dinamika ekonomi adjusted to global economic dynamics, government policy
global, arah kebijakan pemerintah, serta indikator makro dan directions, and macro and micro indicators sourced from
mikro yang bersumber dari APBN 2026 dan publikasi resmi the 2026 State Budget and official Bank Indonesia
Bank Indonesia. Asumsi-asumsi tersebut menjadi dasar publications. These assumptions serve as the basis for
dalam penyusunan RBB, guna memastikan perencanaan preparing RBB, ensuring realistic, and measurable financial
keuangan yang realistis, terukur, dan selaras dengan strategi planning in line with sustainable growth strategies.
pertumbuhan berkelanjutan. Adapun asumsi makro dan The main macro and micro assumptions used in preparing
mikro utama yang digunakan dalam penyusunan RBB Bank Bank Victoria’s RBB for the 2026-2028 period are as follows:
Victoria untuk periode 2026-2028 adalah sebagai berikut:
Proyeksi
Uraian Projection Description
2026 2027 2028
Asumsi Makro
Macro Assumptions
Pertumbuhan PDB 5.00 – 5.20% 5.00 – 5.20% 5.00 – 5.20% GDP Growth
Inflasi 2.50% 2.80% 3.00% Inflation
Kurs IDR/USD 16,500 16,800 17,000 IDR/USD Exchange Rate
BI 7 Days Rate 5.75 – 6.00% 5.75 – 6.00% 5.75 – 6.00% BI 7 Days Rate
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Proyeksi
Uraian Projection Description
2026 2027 2028
Asumsi Mikro
Micro Assumptions
Pertumbuhan Kredit 9 – 12% 9 – 12% 9 – 12% Loan Growth
Pertumbuhan Dana Pihak Ketiga 8 – 10% 8 – 10% 8 – 10% Third-Party Funds Growth
Tingkat Bunga Simpanan Tabungan 3.00 – 7.50% 3.00 – 7.25% 3.00 – 7.00% Interest Rate on Savings Deposits
Tingkat Bunga Kredit Ritel Komersil 10.00 – 13.50% 10.00 – 13.50% 10.00 – 13.50% Commercial Retail Loan Interest Rate
Strategi Pengembangan Bisnis ke Depan Future Business Development Strategies
Untuk memastikan pencapaian kinerja yang optimal, To ensure optimal, sustainable performance and ability
berkelanjutan, dan mampu merespons dinamika pasar serta to respond to market dynamics and evolving customer
kebutuhan nasabah yang terus berkembang, Bank Victoria needs, Bank Victoria has designed an integrated and
telah merancang strategi dan rencana pengembangan bisnis long-term business development strategy and plan. This
yang terintegrasi dan berorientasi jangka panjang. Strategi business development strategy is in line with The Bank’s
pengembangan bisnis tersebut sejalan dengan penetapan 2026 Business Plan, namely “Strengthening Digital
tema Rencana Bisnis Bank 2026 yaitu “Strengthening Transformation for Sustainable Banking Growth,” is
Digital Transformation for Sustainable Banking Growth” outlined as follows:
yang dijabarkan sebagai berikut:
1. Menjaga dan memperkuat penerapan prinsip-prinsip 1. Maintaining and strengthening the consistent
GCG secara konsisten yang selaras dengan prinsip- application of GCG principles, which are in line with risk
prinsip manajemen risiko dan kepatuhan terhadap management principles and regulatory compliance;
regulasi (compliance);
2. Menjaga dan memelihara permodalan di level yang 2. Maintaining and fostering capital at a strong and
kuat dan memadai sebagai landasan pengembangan adequate level as a basis for prudent and sustainable
dan pertumbuhan skala bisnis Bank yang prudent dan development and growth of the Bank’s business scale;
berkelanjutan;
3. Melanjutkan optimalisasi melalui evaluasi kinerja 3. Continuing optimization through evaluating
jaringan kantor cabang guna meningkatkan efisiensi the performance of branch office network to increase
dan produktivitas dalam rangka mencapai pertumbuhan its efficiency and productivity to achieve sustainable
bisnis yang berkelanjutan; business growth;
4. Melanjutkan dan meningkatkan inovasi produk 4. Continuing and improving product innovation and best
dan layanan terbaik yang fokus kepada nasabah services that focus on customers (customer-centric);
(customer-centric);
5. Melanjutkan pengembangan sistem teknologi informasi 5. Continuing the development of information technology
untuk mendukung efisiensi, inovasi dan pengembangan systems to support efficiency, innovation and product
produk, serta peningkatan layanan; development, as well as service improvements;
6. Mengembangkan kualitas dan meningkatkan 6. Developing quality and increasing the productivity of
produktivitas sumber daya manusia dan pelayanan human capital and customer service to face business
nasabah untuk menghadapi tantangan bisnis; dan challenges; and
7. Meningkatkan nilai perusahaan bagi pemegang saham 7. Increasing corporate values for shareholders and
dan pemangku kepentingan. stakeholders.
Informasi Material Setelah Tanggal Material Information Subsequent to
Laporan Akuntan the Accountant’s Reporting Date
Tidak terdapat informasi material yang terjadi antara akhir There was no material information that occurred between
periode pelaporan 31 Desember 2025 hingga tanggal the end of the reporting period, 31 December 2025, and
laporan akuntan. the accountant’s reporting date.
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Kebijakan Dividen Dividend Policy
Bank Victoria menetapkan kebijakan pembagian dividen Bank Victoria determines dividend distribution policy
berdasarkan ketentuan yang tercantum dalam Anggaran based on the provisions set out in the Bank’s Articles of
Dasar Bank, di mana dividen hanya dapat dibagikan apabila Association,in which dividends can only be distributed
Bank memiliki saldo laba yang positif. Pembagian dividen if the Bank has a positive profit balance. The distribution
tersebut harus memperoleh persetujuan RUPS serta of dividends must obtain GMS approval and still refers
tetap mengacu pada ketentuan perundang-undangan to the provisions of applicable laws and regulations.
yang berlaku. Penetapan dividen juga mempertimbangkan The determination of dividends also considers financial
kondisi keuangan, tingkat kesehatan Bank, dan seluruh condition, sound rating of the Bank, and all relevant
regulasi yang relevan di sektor perbankan. regulations in banking sector.
Dalam RUPS Tahunan 2024 dan 2025, Bank Victoria At the 2024 and 2025 Annual GMS, Bank Victoria decided
memutuskan untuk tidak membagikan dividen kepada not to distribute dividends to Shareholders.
Pemegang Saham.
Realisasi Penggunaan Dana Hasil Realization of the Use of Public Offering
Penawaran Umum Proceeds
Informasi terkait realisasi penggunaan dana hasil penawaran Information regarding the realization of the use of public
umum Bank Victoria sepanjang tahun 2025 diungkapkan offering proceeds of Bank Victoria throughout 2025 is
sebagai berikut: disclosed as follows:
Periode 1 Januari 2025-30 Juni 2025
1 January 2025-30 June 2025 Period
(dalam Rupiah / in Rupiah)
Nilai Realisasi Hasil Penawaran Umum Rencana Penggunaan Dana Realisasi Penggunaan Dana Sisa Dana
Realized Value of Public Offering Proceeds Plan to Use Proceeds Realized Use of Proceeds Hasil
Jenis Modal Kerja Modal Kerja Penawaran
Penawaran Tanggal Total Hasil Umum
Biaya dalam Rangka dalam Rangka
Umum Efektif Penawaran Remaining
Penawaran Pengembangan Pengembangan
Umum Hasil Bersih Amount
Type of Effective Umum Usaha Total Usaha Total
Public Date Total Public Net Proceeds of Public
Public Working Capital (Rp) Working Capital (Rp)
Offering Offering (Rp) Offering
Offering Fee in Business in Business
Proceeds Proceeds
(Rp) Development Development
(Rp) (Rp)
(Rp) (Rp)
Penawaran
Umum
Obligasi
Subordinasi
Berkelanjutan
III Bank
Victoria 18 Juni
Tahap II 2025
Tahun 2025
18 June 500,000,000,000 6,447,987,841 493,551,012,159 493,551,012,159 493,551,012,159 493,551,012,159 493,551,012,159 -
Public 2025
Offering of
Bank Victoria
Continuous
Subordinated
Bonds III
Phase II Year
2025
Pelaksanaan 5 Desember
Waran Seri 2022
VII
5 December 256,667,501,600 - 256,667,501,600 256,667,501,600 256,667,501,600 256,667,501,600 256,667,501,600 -
Execution 2022
of Series VII
Warrants
Total 756,667,501,600 6,447,987,841 750,218,513,759 750,218,513,759 750,219,513,759 750,219,513,759 750,219,513,759 -
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 143
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Periode 1 Juli 2025-31 Desember 2025
1 July-31 December 2025 Period
(dalam Rupiah / in Rupiah)
Nilai Realisasi Hasil Penawaran Umum Rencana Penggunaan Dana Realisasi Penggunaan Dana Sisa Dana
Realized Value of Public Offering Proceeds Plan to Use Proceeds Realized Use of Proceeds Hasil
Jenis Modal Kerja Modal Kerja Penawaran
Penawaran Tanggal Total Hasil Umum
Biaya dalam Rangka dalam Rangka
Umum Efektif Penawaran Remaining
Penawaran Pengembangan Pengembangan
Umum Hasil Bersih Amount
Type of Effective Umum Usaha Total Usaha Total
Public Date Total Public Net Proceeds of Public
Public Working Capital (Rp) Working Capital (Rp)
Offering Offering (Rp) Offering
Offering Fee in Business in Business
Proceeds Proceeds
(Rp) Development Development
(Rp) (Rp)
(Rp) (Rp)
Penawaran
Umum
Obligasi
Berkelanjutan
IV Bank
Victoria
Tahap I Tahun
2025 4 Juli 2025
750,000,000,000 10,831,369,947 739,168,630,053 739,168,630,053 739,168,630,053 739,168,630,053 739,168,630,053 -
4 July 2025
The Public
Offering of
Bank Victoria
Continuing
Bonds IV
Phase I
Year 2025
Penawaran
Umum
Obligasi
Berkelanjutan
IV Bank
Victoria
Tahap II
Tahun 2025 26 September
750,000,000,000 9,564,942,211 740,435,057,789 740,435,057,789 740,435,057,789 740,435,057,789 740,435,057,789 -
2025
The Public
Offering of
Bank Victoria
Continuing
Bonds IV
Phase II
Year 2025
Pelaksanaan
Waran Seri 5 Desember
VII 2022
421,090,600 - 421,090,600 421,090,600 421,090,600 421,090,600 421,090,600 -
Execution 5 December
of Series VII 2022
Warrants
Total 1,500,421,090,600 20,396,312,158 1,480,024,778,442 1,480,024,778,442 1,480,024,778,442 1,480,024,778,442 1,480,024,778,442 -
Informasi Material Investasi, Ekspansi, Material Information on Investment,
Divestasi, Penggabungan/Peleburan Expansion, Divestment, Business Merger/
Usaha, Akuisisi, dan Restrukturisasi Consolidation, Acquisition, and Debt/
Utang/Modal Capital Restructuring
Investasi Investments
Pada periode 2025, Bank Victoria melakukan investasi In the 2025 period, Bank Victoria invested in securities as
dalam instrumen efek-efek sebagai bagian dari strategi part of portfolio management strategy and non-operating
pengelolaan portofolio dan optimalisasi pendapatan income optimization. Details of these investments in
non-operasional. Rincian atas investasi dalam efek-efek securities are presented in the following table:
tersebut disajikan pada tabel berikut:
(dalam juta Rupiah / in million Rupiah)
Uraian 2025 2024 Description
Nilai Wajar Melalui Laba Rugi
Fair Value Through Profit or Loss
Obligasi Pemerintah - 146,629 Government Bonds
Subtotal - 146,629 Subtotal
PT Bank Victoria International Tbk
144 Laporan Tahunan dan Keberlanjutan 2025
Page 147
(dalam juta Rupiah / in million Rupiah)
Uraian 2025 2024 Description
Nilai Wajar melalui Penghasilan Komprehensif Lain
Fair Value through Other Comprehensive Income
Surat Utang Negara 1,951,512 1,117,504 Government Promissory Notes
Reksadana 2,164,881 836,818 Mutual Funds
Surat Berharga Syariah Negara 270,212 287,857 Government Sharia Bonds
Obligasi Korporasi 141,933 204,964 Corporate Bonds
Wesel Jangka Menengah 274,921 203,190 Medium-Term Notes
Efek Beragun Aset 262 1,002 Asset-Backed Securities
Sekuritas Rupiah Bank Indonesia (SRBI) 79,915 Bank Indonesia Rupiah Securities (SRBI)
Surat Berharga Syariah Korporasi 91,553 - Corporate Sharia Bonds
Subtotal 4,975,189 2,651,335 Subtotal
Biaya Perolehan Diamortisasi
Amortised Cost
Surat Utang Negara 4,074,411 3,239,743 Government Promissory Notes
Sekuritas Rupiah Bank Indonesia (SRBI) 196,672 760,505 Bank Indonesia Rupiah Securities (SRBI)
Obligasi Korporasi 448,890 571,465 Corporate Bonds
Reksadana 358,552 75,952 Mutual Funds
Surat Berharga Syariah Korporasi 20,000 16,972 Corporate Sharia Bonds
Surat Berharga Syariah Negara 1,898 1,388 Government Sharia Bonds
Wesel Jangka Menengah - - Medium-Term Notes
Subtotal 5,100,423 4,666,025 Subtotal
Total 10,075,612 7,463,989 Total
Dikurangi Less
Cadangan Kerugian Penurunan Nilai (1,153) (1,266) Allowance for Impairment Losses
Total 10,074,459 7,462,723 Total
Restrukturisasi Utang dan/atau Debt Restructuring and/or
Restrukturisasi Modal Capital Restructuring
Sepanjang tahun 2025, Bank Victoria melaksanakan Throughout 2025, Bank Victoria implemented debt
restrukturisasi utang sebagai bagian dari upaya pengelolaan restructuring as an effort to manage its financial obligations
kewajiban keuangan secara lebih efisien dan berkelanjutan. in a more efficient and sustainable manner. Details of
Rincian atas transaksi restrukturisasi utang yang dilakukan the debt restructuring transactions conducted during
selama periode pelaporan disajikan dalam tabel berikut: the reporting period are presented in the following table:
(dalam juta Rupiah / in million Rupiah)
Uraian 2025 2024 Description
Penjadwalan Kembali Angsuran dan Rescheduling of Installments and the
1,874,533 2,206,450
Perpanjangan Jangka Waktu Pinjaman Extention of Credit Period
Dikurangi: Cadangan Kerugian Penurunan
(434,914) (342,681) Less: Allowance for Impairment Losses
Nilai
Total 1,439,619 1,863,769 Total
Ekspansi, Divestasi, Penggabungan/ Expansion, Divestment, Businesses Merger/
Peleburan Usaha, dan Akuisisi Consolidation, and Acquisition
Selain melakukan kegiatan investasi dan restrukturisasi In addition to carrying out investment and debt restructuring
utang, Bank Victoria tidak melakukan kegiatan lain, seperti activities, Bank Victoria did not carry out other activities,
ekspansi, divestasi, penggabungan/peleburan usaha, such as expansion, divestment, merger/consolidation of
maupun akuisisi pada periode 2025. businesses, or acquisitions in the 2025 period.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 145
Page 148
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Informasi Transaksi Material yang Information on Material Transactions
Mengandung Benturan Kepentingan with Conflict of Interest
Pada tahun 2025, Bank Victoria tidak mencatatkan transaksi In 2025, Bank Victoria did not record any material
material yang mengandung benturan kepentingan. transactions containing conflicts of interest. Therefore,
Sehingga, informasi terkait nama pihak dan sifat hubungan there is no information on the names of parties and nature
afiliasi, penjelasan mengenai kewajaran transaksi, alasan of their affiliated relationships, explanations on fairness
dilakukannya transaksi, realisasi nilai transaksi, kebijakan of transactions, reasons for the transactions, realized
perusahaan terkait dengan mekanisme review atas transaction value, the company’s policy on transaction
transaksi, serta pemenuhan peraturan dan ketentuan terkait review mechanism, and compliance with related regulations
tidak dapat disajikan dalam Laporan Tahunan ini. and provisions that can be presented in this Annual Report.
Informasi Transaksi dengan Pihak Afiliasi Information of Transaction with
Affiliated Parties
Pada tahun 2025, Bank Victoria melakukan sejumlah In 2025, Bank Victoria made a number of transactions
transaksi dengan pihak afiliasi sebagai bagian dari kegiatan with affiliated parties as part of its normal and sustainable
usaha yang wajar dan berkelanjutan. Transaksi tersebut business activities. These transactions were conducted
dilaksanakan dalam rangka mendukung operasional Bank to support the Bank’s operations and generate direct and
serta menghasilkan pendapatan usaha secara langsung indirect business revenue. All affiliated transactions were
maupun tidak langsung. Seluruh transaksi afiliasi dijalankan conducted routinely and repeatedly, and were based on
secara rutin dan berulang, serta dilandasi oleh prinsip the principles of fairness and equality, without any
kewajaran dan kesetaraan, tanpa adanya perlakuan preferential treatment. Details of transactions with
istimewa. Rincian atas transaksi afiliasi yang dilakukan affiliation conducted throughout 2025 are presented in
selama tahun 2025 disajikan dalam tabel berikut: the following table:
Nama Objek Alasan Dilakukannya Nilai
Pihak Sifat Hubungan Afiliasi Transaksi
Tanggal Transaksi Transaksi
Nature of Affiliation Transaction
Date Name of Objects of Reasons for Conducting
Relationship Value
Parties Transaction Transactions (Rp)
2 Februari 2025 PT Victoria - PT Victoria Insurance Tbk dimiliki Asuransi Cash in Meningkatkan sinergi dan cross 224,124,892
Insurance sahamnya oleh PT Victoria Save selling antar Grup Victoria
Investama Tbk sebesar 84,93%.
- PT Victoria Investama Tbk
merupakan Pemegang Saham
Pengendali Bank Victoria yang
memiliki saham sebesar 60,17%.
2 February 2025 - PT Victoria Investama Tbk owns Cash in Save Increasing synergy and
84.93% shares of PT Victoria Insurance cross-selling within Victoria
Insurance Tbk. Group
- PT Victoria Investama Tbk is
a Controlling Shareholder of Bank
Victoria with shares of 60.17%.
13 Februari 2025 PT Victoria - PT Victoria Insurance Tbk dimiliki Bank Victoria Meningkatkan sinergi dan cross 71,992,800
Insurance sahamnya oleh PT Victoria Kantor Cabang selling antar Grup Victoria
Investama Tbk sebesar 84,93%. Surabaya
- PT Victoria Investama Tbk
merupakan Pemegang Saham
Pengendali Bank Victoria yang
memiliki saham sebesar 60,17%.
13 February 2025 - PT Victoria Investama Tbk owns Bank Victoria Increasing synergy and
84.93% shares of PT Victoria Surabaya Branch cross-selling within Victoria
Insurance Tbk. Group
- PT Victoria Investama Tbk is
a Controlling Shareholder of Bank
Victoria with shares of 60.17%.
PT Bank Victoria International Tbk
146 Laporan Tahunan dan Keberlanjutan 2025
Page 149
Nama Objek Alasan Dilakukannya Nilai
Pihak Sifat Hubungan Afiliasi Transaksi
Tanggal Transaksi Transaksi
Nature of Affiliation Transaction
Date Name of Objects of Reasons for Conducting
Relationship Value
Parties Transaction Transactions (Rp)
1 Maret 2025 PT Victoria - PT Victoria Insurance Tbk dimiliki Asuransi Property Meningkatkan sinergi dan cross 90,542,242
Insurance sahamnya oleh PT Victoria selling antar Grup Victoria
Investama Tbk sebesar 84,93%.
- PT Victoria Investama Tbk
merupakan Pemegang Saham
Pengendali Bank Victoria yang
memiliki saham sebesar 60,17%.
1 March 2025 - PT Victoria Investama Tbk owns Property Increasing synergy and
84.93% shares of PT Victoria Insurance cross-selling within Victoria
Insurance Tbk. Group
- PT Victoria Investama Tbk is
a Controlling Shareholder of Bank
Victoria with shares of 60.17%.
26 Mei 2025 PT Emperor - PT Emperor Finance Indonesia Bank Victoria Meningkatkan sinergi dan cross 656,500,000
Finance dimiliki sahamnya oleh Kantor Cabang selling antar Grup Victoria
Indonesia PT Dwimagna Kapital Indonesia Tbk Manado
sebesar 99,00%.
- PT Dwimagna Kapital Indonesia
dimiliki sahamnya oleh Debora
Wahjutirto Tanoyo yang merupakan
Direktur Bank Victoria. sebesar
24,50%.
26 May 2025 - PT Dwimagna Kapital Indonesia Tbk Bank Victoria Increasing synergy and
owns 99.00% shares of PT Emperor Manado Branch cross-selling within Victoria
Finance Indonesia. Office Group
- Debora Wahjutirto Tanoyo, the
Director of Bank Victoria, owns
24.50% shares of PT Dwimagna
Kapital Indonesia.
25 Juni 2025 PT Sunset - PT Sunset Studio One dimiliki Bank Victoria Meningkatkan sinergi dan cross 218,160,000
Studio One sahamnya oleh PT Studio One Kantor Fungsional selling antar Grup Victoria
sebesar 99,99%. Bali
- PT Studio One dimiliki sahamnya
oleh PT Tri Daya Investindo sebesar
99,99%.
- PT Tri Daya Investindo dimiliki
sahamnya oleh PT Bhuwanatala
Indah Permai Tbk sebesar 99,99%.
- PT Bhuwanatala Indah Permai
Tbk dimiliki sahamnya oleh Safire
Capital Ltd sebesar 66,52%.
- Safire Capital Ltd dimiliki sahamnya
oleh Chemical Asia Corporation Pte
Ltd sebesar 100%.
- Chemical Asia Corporation Pte Ltd
dimiliki sahamnya oleh Louise Li yang
merupakan anak dari Suzanna Tanojo
(Pemegang Saham Pengendali Bank
Victoria) sebesar 63,11%.
25 June 2025 - PT Studio One owns 99.99% shares Bank Victoria Bali Increasing synergy and cross-
of PT Sunset Studio One. Functional Office selling within Victoria Group
- PT Tri Daya Investindo owns 99.99%
shares of PT Studio One.
- PT Bhuwanatala Indah Permai Tbk
owns 99.99% shares of PT Tri Daya
Investindo.
- Safire Capital Ltd owns 66.52%
shares of PT Bhuwanatala Indah
Permai Tbk.
- Chemical Asia Corporation Pte Ltd
owns 100% shares of Safire Capital
Ltd.
- Louise Li, a son of Suzanna Tanojo
(Controlling Shareholder of Bank
Victoria), owns 63.11% shares of
Chemical Asia Corporation Pte Ltd.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 147
Page 150
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Nama Objek Alasan Dilakukannya Nilai
Pihak Sifat Hubungan Afiliasi Transaksi
Tanggal Transaksi Transaksi
Nature of Affiliation Transaction
Date Name of Objects of Reasons for Conducting
Relationship Value
Parties Transaction Transactions (Rp)
22 Agustus 2025 PT Boga Inti - PT Boga Inti Cita Rasa dimiliki Kerjasama Bipartit Memperluas target market Tidak ada
Cita Rasa sahamnya oleh PT Bhuwanatala Bank Victoria, meningkatkan
Indah Permai Tbk sebesar 99,92%. value brand melalui kolaborasi
- PT Bhuwanatala Indah Permai dengan brand lain dan
Tbk dimiliki sahamnya oleh Safire meningkatkan akuisisi
Capital Ltd sebesar 66,52%.
- Safire Capital Ltd dimiliki sahamnya
oleh Chemical Asia Corporation Pte
Ltd sebesar 100%.
- Chemical Asia Corporation Pte
Ltd dimiliki sahamnya oleh Louise
Li yang merupakan anak dari
Suzanna Tanojo (Pemegang Saham
Pengendali Bank Victoria) sebesar
63,11%.
22 August 2025 - PT Bhuwanatala Indah Permai Tbk Bipartite Expanding Bank Victoria’s None
owns 99.92% shares of PT Boga Inti Cooperation target market, increasing brand
Cita Rasa. value through collaboration
- Safire Capital Ltd owns 66.52% with other brands, and
shares of PT Bhuwanatala Indah increasing acquisitions
Permai Tbk.
- Chemical Asia Corporation Pte Ltd
owns 100% shares of Safire Capital
Ltd.
- Louise Li, a son of Suzanna Tanojo
(Controlling Shareholder of Bank
Victoria), owns 63.11% shares of
Chemical Asia Corporation Pte Ltd.
1 September 2025 PT Victoria - PT Victoria Insurance Tbk dimiliki Asuransi Cash in Meningkatkan sinergi dan cross Maksimal
Insurance sahamnya oleh PT Victoria Transit selling antar Grup Victoria per Tahun
Investama Tbk sebesar 84,93%. 211.200.000
- PT Victoria Investama Tbk
merupakan Pemegang Saham
Pengendali Bank Victoria yang
memiliki saham sebesar 60,17%.
1 September 2025 - PT Victoria Investama Tbk owns Cash in Transit Increasing synergy and Maximum
84.93% shares of PT Victoria Insurance cross-selling within Victoria per Year:
Insurance Tbk. Group 211,200,000
- PT Victoria Investama Tbk is
a Controlling Shareholder of Bank
Victoria with shares of 60.17%.
1 September 2025 PT Victoria - PT Victoria Insurance Tbk dimiliki Asuransi Property Meningkatkan sinergi dan cross 137,769,824
Insurance sahamnya oleh PT Victoria selling antar Grup Victoria
Investama Tbk sebesar 84,93%.
- PT Victoria Investama Tbk
merupakan Pemegang Saham
Pengendali Bank Victoria yang
memiliki saham sebesar 60,17%.
1 September 2025 - PT Victoria Investama Tbk owns Property Increasing synergy and
84.93% shares of PT Victoria Insurance cross-selling within Victoria
Insurance Tbk. Group
- PT Victoria Investama Tbk is
a Controlling Shareholder of Bank
Victoria with shares of 60.17%.
1 Desember 2025 PT Victoria - PT Victoria Insurance Tbk dimiliki Asuransi Meningkatkan sinergi dan cross 73,941,916
Insurance sahamnya oleh PT Victoria Kendaraan selling antar Grup Victoria
Investama Tbk sebesar 84,93%.
- PT Victoria Investama Tbk
merupakan Pemegang Saham
Pengendali Bank Victoria yang
memiliki saham sebesar 60,17%.
PT Bank Victoria International Tbk
148 Laporan Tahunan dan Keberlanjutan 2025
Page 151
Nama Objek Alasan Dilakukannya Nilai
Pihak Sifat Hubungan Afiliasi Transaksi
Tanggal Transaksi Transaksi
Nature of Affiliation Transaction
Date Name of Objects of Reasons for Conducting
Relationship Value
Parties Transaction Transactions (Rp)
1 December 2025 - PT Victoria Investama Tbk owns Vehicle Insurance Increasing synergy and
84.93% shares of PT Victoria cross-selling within Victoria
Insurance Tbk. Group
- PT Victoria Investama Tbk is
a Controlling Shareholder of Bank
Victoria with shares of 60.17%.
19 Desember 2025 PT Asri - PT Asri Kencana Gemilang dimiliki Gedung Graha BIP Meningkatkan sinergi dan cross 1,661,004,000
Kencana sahamnya oleh PT Bhuwanatala Kantor Cabang selling antar Grup Victoria
Gemilang Indah Permai Tbk sebesar 99,99%.
- PT Bhuwanatala Indah Permai
Tbk dimiliki sahamnya oleh Safire
Capital Ltd sebesar 66,52%.
- Safire Capital Ltd dimiliki sahamnya
oleh Chemical Asia Corporation Pte
Ltd sebesar 100%.
- Chemical Asia Corporation Pte
Ltd dimiliki sahamnya oleh Louise
Li yang merupakan anak dari
Suzanna Tanojo (Pemegang Saham
Pengendali Bank Victoria) sebesar
63,11%.
19 December 2025 - PT Bhuwanatala Indah Permai Tbk Graha BIP Building Increasing synergy and
owns 99.99% shares of PT Asri Branch Office cross-selling within Victoria
Kencana Gemilang. Group
- Safire Capital Ltd owns 66.52%
shares of PT Bhuwanatala Indah
Permai Tbk.
- Chemical Asia Corporation Pte Ltd
owns 100% shares of Safire Capital
Ltd.
- Louise Li, a son of Suzanna Tanojo
(Controlling Shareholder of Bank
Victoria), owns 63.11% shares of
Chemical Asia Corporation Pte Ltd.
19 Desember 2025 PT Asri - PT Asri Kencana Gemilang dimiliki Gedung Graha BIP Meningkatkan sinergi dan cross 873,126,000
Kencana sahamnya oleh PT Bhuwanatala Lt. 9 selling antar Grup Victoria
Gemilang Indah Permai Tbk sebesar 99,99%.
- PT Bhuwanatala Indah Permai
Tbk dimiliki sahamnya oleh Safire
Capital Ltd sebesar 66,52%.
- Safire Capital Ltd dimiliki sahamnya
oleh Chemical Asia Corporation Pte
Ltd sebesar 100%.
- Chemical Asia Corporation Pte
Ltd dimiliki sahamnya oleh Louise
Li yang merupakan anak dari
Suzanna Tanojo (Pemegang Saham
Pengendali Bank Victoria) sebesar
63,11%.
19 December 2025 - PT Bhuwanatala Indah Permai Tbk Graha BIP Increasing synergy and
owns 99.99% shares of PT Asri Building, 9th Floor cross-selling within Victoria
Kencana Gemilang. Group
- Safire Capital Ltd owns 66.52%
shares of PT Bhuwanatala Indah
Permai Tbk.
- Chemical Asia Corporation Pte Ltd
owns 100% shares of Safire Capital
Ltd.
- Louise Li, a son of Suzanna Tanojo
(Controlling Shareholder of Bank
Victoria), owns 63.11% shares of
Chemical Asia Corporation Pte Ltd.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 149
Page 152
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Nama Objek Alasan Dilakukannya Nilai
Pihak Sifat Hubungan Afiliasi Transaksi
Tanggal Transaksi Transaksi
Nature of Affiliation Transaction
Date Name of Objects of Reasons for Conducting
Relationship Value
Parties Transaction Transactions (Rp)
19 Desember 2025 PT Asri - PT Asri Kencana Gemilang dimiliki Gedung Graha BIP Meningkatkan sinergi dan cross
Kencana sahamnya oleh PT Bhuwanatala Lt. 3 selling antar Grup Victoria 2,923,074,000
Gemilang Indah Permai Tbk sebesar 99,99%.
- PT Bhuwanatala Indah Permai
Tbk dimiliki sahamnya oleh Safire
Capital Ltd sebesar 66,52%.
- Safire Capital Ltd dimiliki sahamnya
oleh Chemical Asia Corporation Pte
Ltd sebesar 100%.
- Chemical Asia Corporation Pte
Ltd dimiliki sahamnya oleh Louise
Li yang merupakan anak dari
Suzanna Tanojo (Pemegang Saham
Pengendali Bank Victoria) sebesar
63,11%.
19 December 2025 - PT Bhuwanatala Indah Permai Tbk Graha BIP Building Increasing synergy and cross-
owns 99.99% shares of PT Asri 3rd Floor selling within Victoria Group
Kencana Gemilang.
- Safire Capital Ltd owns 66.52%
shares of PT Bhuwanatala Indah
Permai Tbk.
- Chemical Asia Corporation Pte Ltd
owns 100% shares of Safire Capital
Ltd.
- Louise Li, a son of Suzanna Tanojo
(Controlling Shareholder of Bank
Victoria), owns 63.11% shares of
Chemical Asia Corporation Pte Ltd.
Transaksi dengan Pihak-Pihak Afiliasi Transactions with Affiliated Parties
dan Kewajaran Transaksi and Fairness of Transactions
Seluruh transaksi yang melibatkan pihak berelasi telah All transactions involving related parties are conducted
dilakukan dengan pengawasan dari Dewan Komisaris dan under the supervision of the Board of Commissioners
Komite Audit, serta sesuai dengan peraturan dan ketentuan and Audit Committee, and in accordance with applicable
yang berlaku. Transaksi ini tidak memiliki tujuan khusus yang laws and regulations. These transactions have no specific
berpotensi melanggar ketentuan. purpose that may potentially violate regulations.
Pemenuhan Peraturan dan Fulfillment of Related Regulations
Ketentuan Terkait and Provisions
Bank Victoria telah memenuhi ketentuan berikut: Bank Victoria has complied with the following provisions:
1. Peraturan Otoritas Jasa Keuangan No. 17/POJK.04/2020 1. Financial Services Authority Regulation
tentang Transaksi Material dan Perubahan Kegiatan No. 17/POJK.04/2020 on Material Transaction and
Usaha. Changes of Business Activities.
2. Peraturan Otoritas Jasa Keuangan No. 42/POJK.04/2020 2. Financial Services Authority Regulation
tentang Transaksi Afiliasi dan Transaksi Benturan No. 42/POJK.04/2020 on Affiliated Transactions and
Kepentingan. Conflict of Interest Transactions.
Pernyataan Dewan Komisaris, Direksi, dan Statement of the Board of Commissioners,
Komite Audit Board of Directors, and Audit Committee
Direksi menegaskan bahwa transaksi dengan pihak afiliasi The Board of Directors confirmed that transactions with
telah dilakukan sesuai dengan prosedur yang memadai affiliated parties were conducted in accordance with
guna memastikan kepatuhan terhadap praktik bisnis yang adequate procedures to ensure compliance with generally
berlaku umum, termasuk penerapan prinsip transaksi yang accepted business practices, including the application
wajar (arm’s length principle). Selain itu, Dewan Komisaris of the arm’s length principle. Furthermore, the Board of
dan Komite Audit juga memastikan bahwa transaksi Commissioners and the Audit Committee also ensured
tersebut telah memenuhi standar bisnis yang berlaku serta that these transactions complied with applicable business
berpedoman pada prinsip transaksi yang wajar. standards and were guided by the arm’s length principle.
PT Bank Victoria International Tbk
150 Laporan Tahunan dan Keberlanjutan 2025
Page 153
Transaksi dengan Pihak Berelasi Transactions with Related Parties
Dalam menjalankan operasional bisnisnya, Bank Victoria In conducting business operations, Bank Victoria
senantiasa menjunjung tinggi prinsip transparansi termasuk consistently upholds the principle of transparency,
dalam menjalankan transaksi dengan pihak-pihak berelasi. including in conducting transactions with related parties.
Seluruh transaksi yang dilakukan dengan pihak berelasi All transactions with related parties are conducted in
dilaksanakan dalam rangka kegiatan usaha normal dan the normal course of business and are based on
didasarkan pada prinsip kewajaran serta kesetaraan, tanpa the principles of fairness and equality, without any
adanya perlakuan istimewa yang dapat menimbulkan preferential treatment that could give rise to a conflict
benturan kepentingan. Informasi lebih lanjut mengenai of interest. Further information on the types, values, and
jenis, nilai, dan pihak-pihak yang terlibat dalam transaksi parties involved in related party transactions is presented
pihak berelasi disajikan secara rinci dalam Catatan No. 42 in detail in Note No. 42 on Information Regarding Related
tentang Informasi Mengenai Pihak-Pihak Berelasi yang Parties, stated on page 125 in Bank Victoria’s Consolidated
terdapat pada halaman 125 dalam Laporan Keuangan Financial Statements.
Konsolidasian Bank Victoria.
Komitmen dan Kontinjensi Commitments and Contingencies
Bank Victoria menyajikan informasi mengenai komitmen Bank Victoria presents information regarding its
dan kontinjensi yang dimiliki per 31 Desember 2025 dan commitments and contingencies as of 31 December 2025
2024. Pengungkapan ini bertujuan untuk memberikan and 2024. This disclosure aims to provide a comprehensive
gambaran yang komprehensif atas kewajiban potensial overview of potential liabilities that may arise in the future
yang mungkin timbul di masa mendatang dan dampaknya and their impact on the Bank’s financial position. Details of
terhadap posisi keuangan Bank. Rincian informasi terkait information regarding commitments and contingencies are
komitmen dan kontinjensi disajikan dalam tabel berikut: presented in the following table:
(dalam juta Rupiah / in million Rupiah)
Uraian 2025 2024 Description
Komitmen
Commitments
Liabilitas Komitmen Commitment Liabilities
Fasilitas Pinjaman yang Belum Digunakan Unused Loans Facilities
Pihak Berelasi (11,125) (3,600) Related Parties
Pihak Ketiga (6,811,508) (4,657,964) Third Parties
Liabilitas Komitmen - Bersih (6,822,633) (4,661,564) Commitment Liabilities - Net
Kontinjensi
Contingencies
Tagihan Kontinjensi Contingent Receivables
Pendapatan Bunga atas Pinjaman Interest Receivables on Non-Performing
211,799 263,555
Bermasalah - Pihak Ketiga Loans - Third Parties
Liabilitas Kontinjensi Contingent Liabilities
Garansi yang Diterbitkan – Pihak Berelasi - (271) Guarantees Issued – Related Parties
Garansi yang Diterbitkan – Pihak Ketiga (179,024) (521,872) Guarantees Issued – Third Parties
Letter of Credit (11,625) (169,275) Letter of Credit
Kontinjensi - Bersih 22,150 (427,864) Contingencies - Net
Total Liabilitas Komitmen dan Total Commitment and Contingencies
(6,800,483) (5,089,427)
Kontinjensi - Bersih Liabilities - Net
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 151
Page 154
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Larangan, Batasan, dan/atau Hambatan Prohibitions, Restrictions, and/or
Signifikan untuk Melakukan Transfer Significant Barriers to Transfer Funds
Dana antara Bank dan Entitas Lain dalam between the Bank and Other Entities in
Satu Kelompok Usaha One Business Group
Bank Victoria tidak memiliki larangan/batasan dalam Bank Victoria has no restrictions/limitations in operational
prosedur operasional terkait transfer dana nasabah, baik procedures regarding Customer’s fund transfer either
dalam bentuk transfer masuk maupun transfer keluar antara incoming and outgoing transfers between the Bank
Bank dan entitas lain dalam 1 (satu) kelompok usaha. Dalam and other entities within 1 (one) business group. In
menyalurkan pinjaman ke pihak ketiga dan entitas lainnya providing loans to third parties and other entities within
dalam 1 (satu) kelompok usaha, Bank Victoria mengacu 1 (one) business group, Bank Victoria refers to LLL
pada BMPK yang telah dibuat oleh Divisi Accounting dan formulated by the Accounting System Procedure &
dipantau oleh Divisi Compliance, System Procedure & Customer Protection Division, and the activity is monitored
Coordinator Customer Protection dan Divisi Credit Risk by the Compliance, System Procedure & Coordinator
Review. Customer Protection Division and Credit Risk Review
Division.
Perubahan Peraturan Amendments to Laws and Regulations
Perundang-Undangan yang Berpengaruh with Significant Impacts on the Bank’s
Signifikan terhadap Kinerja Bank Performance
Bank berkomitmen untuk mematuhi segala peraturan The Bank is committed to complying with all applicable
perundang-undangan yang berlaku. Oleh karena itu, laws and regulations. Therefore, Bank Victoria always pays
Bank Victoria selalu memperhatikan setiap perubahan attention to any changes in laws and regulations that may be
dalam peraturan perundang-undangan yang dapat implemented in its business activities. Changes to several
diimplementasikan dalam kegiatan usahanya. Perubahan laws and regulations throughout 2025 and adjustments
beberapa peraturan perundang-undangan sepanjang made by Bank Victoria are outlined in the following table:
tahun 2025 dan penyesuaian yang dilakukan Bank Victoria
diuraikan dalam tabel berikut:
Dampak terhadap
Peraturan Penyesuaian yang Dilakukan Laporan Keuangan
Regulation Adjustment Made Impact on Financial
Statements
Peraturan Anggota Dewan Gubernur No. 19 Tahun 2024 Surat Keputusan Direksi No. 005/SK-DIR/12/25 tanggal Tidak berdampak
Perubahan Keenam atas Peraturan Anggota Dewan Gubernur 11 Desember 2025 tentang SOPP Business Linkage, signifikan terhadap
No. 21/25/PADG/2019 tentang Rasio Loan to Value untuk Surat Keputusan Direksi No. 024/SK-DIR/09/25 tanggal Laporan Keuangan Bank
Kredit Properti, Rasio Financing to Value untuk Pembiayaan 30 September 2025 tentang SOPP Consumer Banking,
Properti, dan Uang Muka untuk Kredit atau Pembiayaan dan Surat Keputusan Direksi No. 006/SK-DIR/12/25
Kendaraan Bermotor tanggal 11 Desember 2025 tentang SOPP Commercial
Banking & SME
Regulation of Members of the Board of Governors No. 19 of Board of Directors’ Decision Letter Has no significant impact
2024, Sixth Amendment to the Regulation of Members of No. 005/SK-DIR/12/25 dated 11 December 2025 on on the Bank's Financial
the Board of Governors No. 21/25/PADG/2019 on Loan to SOPP for Business Linkage; Board of Directors’ Decision Statements
Value Ratio for Property Loans, Financing to Value Ratio for Letter No. 024/SK-DIR/09/25 dated 30 September
Property Financing, and Advances for Motor Vehicle Loans or 2025 on SOPP for Consumer Banking; and Board of
Financing Directors’ Decision Letter No. 006/SK-DIR/12/25 dated
11 December 2025 on SOPP for Commercial Banking
& SME
PT Bank Victoria International Tbk
152 Laporan Tahunan dan Keberlanjutan 2025
Page 155
Dampak terhadap
Peraturan Penyesuaian yang Dilakukan Laporan Keuangan
Regulation Adjustment Made Impact on Financial
Statements
Peraturan Anggota Dewan Gubernur No. 21 Tahun 2024 Sosialisasi Peraturan Anggota Dewan Gubernur Tidak berdampak
Perubahan Kedua atas Peraturan Anggota Dewan Gubernur No. 21 Tahun 2024 Perubahan Kedua atas Peraturan signifikan terhadap
No. 11 Tahun 2023 tentang Peraturan Pelaksanaan Kebijakan Anggota Dewan Gubernur No. 11 Tahun 2023 tentang Laporan Keuangan Bank
Insentif Likuiditas Makroprudensial (Peraturan Anggota Peraturan Pelaksanaan Kebijakan Insentif Likuiditas
Dewan Gubernur Perubahan Kedua Kebijakan Insentif Makroprudensial (Peraturan Anggota Dewan Gubernur
Likuiditas Makroprudensial) Perubahan Kedua Kebijakan Insentif Likuiditas
Makroprudensial)
Regulation of Members of the Board of Governors No. 21 of Dissemination on the Regulation of Members of Has no significant impact
2024, Second Amendment to the Regulation of Members the Board of Governors No. 21 of 2024, Second on the Bank's Financial
of the Board of Governors No. 11 of 2023 on Regulations for Amendment to the Regulation of Members of Statements
Implementing Macroprudential Liquidity Incentive Policy the Board of Governors No. 11 of 2023 on Regulations
(Regulation of Members of the Board of Governors, Second for Implementing Macroprudential Liquidity Incentive
Amendment to the Macroprudential Liquidity Incentive Policy (Regulation of Members of the Board of
Policy) Governors, Second Amendment to the Macroprudential
Liquidity Incentive Policy)
Peraturan Anggota Dewan Gubernur No. 24 Tahun 2024 Surat Keputusan Direksi No. 019/SK-DIR/07/25 Tidak berdampak
tentang Keamanan Sistem Informasi dan Ketahanan Siber tanggal 30 Juli 2025 tentang SOP Ketahanan dan signifikan terhadap
bagi Penyelenggara Sistem Pembayaran, Pelaku Pasar Uang Keamanan Siber Laporan Keuangan Bank
dan Pasar Valuta Asing, serta Pihak Lain yang Diatur dan
Diawasi Bank Indonesia
Regulation of Members of the Board of Governors No. 24 of Board of Directors’ Decision Letter Has no significant impact
2024 on Information System Security and Cyber Resilience No. 019/SK-DIR/07/25 dated 30 July 2025 on SOPs on the Bank's Financial
for Payment System Operators, Money Market and Foreign for Cyber Resilience and Security Statements
Exchange Market Players, and Other Parties Regulated and
Supervised by Bank Indonesia
Peraturan Anggota Dewan Gubernur No. 1 Tahun 2025 Surat Keputusan Direksi No. 008/SK-DIR/08/25 Tidak berdampak
Perubahan atas Peraturan Anggota Dewan Gubernur No. 17 tanggal 14 Agustus 2025 tentang SOP Bank signifikan terhadap
Tahun 2023 tentang Penyelenggaraan Bank Indonesia-Fast Indonesia - Fast Payment (BI-Fast) Laporan Keuangan Bank
Payment
Regulation of Members of the Board of Governors No. 1 Board of Directors’ Decision Letter Has no significant impact
of 2025, Amendment to the Regulation of Members of No. 008/SK-DIR/08/25 dated 14 August 2025 on on the Bank's Financial
the Board of Governors No. 17 of 2023 on Implementation of Bank Indonesia SOPs for Fast Payment (BI-Fast) Statements
Bank Indonesia-Fast Payment
Peraturan Anggota Dewan Gubernur No. 3 Tahun 2025 Surat Keputusan Direksi No. 009/SK-DIR/01/26 Tidak berdampak
Perubahan Ketiga atas Peraturan Anggota Dewan Gubernur tanggal 8 Januari 2026 tentang SOP Layanan Digital signifikan terhadap
No. 21/18/PADG/2019 tentang Implementasi Standar Perbankan Laporan Keuangan Bank
Nasional Quick Response Code untuk Pembayaran Board of Directors’ Decision Letter Has no significant impact
Regulation of Members of the Board of Governors No. 3 of No. 009/SK-DIR/01/26 dated 8 January 2026 on on the Bank's Financial
2025, Third Amendment to the Regulation of Members of SOPs for Digital Banking Services Statements
the Board of Governors No. 21/18/PADG/2019 on
Implementation of the National Standard Quick Response
Code for Payments
Peraturan Anggota Dewan Gubernur No. 7 Tahun 2025 Sosialisasi Peraturan Anggota Dewan Gubernur Tidak berdampak
Perubahan Ketiga atas Peraturan Anggota Dewan Gubernur No. 7 Tahun 2025 Perubahan Ketiga atas Peraturan signifikan terhadap
No. 11 Tahun 2023 tentang Peraturan Pelaksanaan Kebijakan Anggota Dewan Gubernur No. 11 Tahun 2023 tentang Laporan Keuangan Bank
Insentif Likuiditas Makroprudensial Peraturan Pelaksanaan Kebijakan Insentif Likuiditas
Makroprudensial
Regulation of Members of the Board of Governors No. 7 of Dissemination on the Regulation of Members of Has no significant impact
2025, Third Amendment to the Regulation of Members of the Board of Governors No. 7 of 2025, Third on the Bank's Financial
the Board of Governors No. 11 of 2023 on Implementation of Amendment to the Regulation of Members of Statements
Regulations for Macroprudential Liquidity Incentive Policy the Board of Governors No. 11 of 2023 on
Implementation of Regulations for Macroprudential
Liquidity Incentive Policy
Peraturan Anggota Dewan Gubernur No. 8 Tahun 2025 Sosialisasi Peraturan Anggota Dewan Gubernur No. 8 Tidak berdampak
Perubahan Ketiga atas Peraturan Anggota Dewan Gubernur Tahun 2025 Perubahan Ketiga atas Peraturan Anggota signifikan terhadap
No. 24/8/PADG/2022 tentang Peraturan Pelaksanaan Dewan Gubernur No. 24/8/PADG/2022 tentang Laporan Keuangan Bank
Pemenuhan GWM dalam Rupiah dan Valuta Asing Peraturan Pelaksanaan Pemenuhan GWM dalam
Regulation of Members of the Board of Governors No. 8 of Rupiah dan Valuta Asing
2025, Third Amendment to the Regulation of Members of Dissemination on the Regulation of Members of Has no significant impact
the Board of Governors No. 24/8/PADG/2022 on Regulations the Board of Governors No. 8 of 2025, Third on the Bank's Financial
for Implementing GWM in Rupiah and Foreign Currency Amendment to the Regulation of Members of Statements
the Board of Governors No. 24/8/PADG/2022 on
Regulations for Implementing GWM in Rupiah and
Foreign Currency
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Dampak terhadap
Peraturan Penyesuaian yang Dilakukan Laporan Keuangan
Regulation Adjustment Made Impact on Financial
Statements
Peraturan Anggota Dewan Gubernur No. 10 Tahun 2025 Sosialisasi Peraturan Anggota Dewan Gubernur No. 10 Tidak berdampak
tentang Peraturan Pelaksanaan Rekening Giro di Bank Tahun 2025 tentang Peraturan Pelaksanaan Rekening signifikan terhadap
Indonesia Giro di Bank Indonesia Laporan Keuangan Bank
Dissemination on the Regulation of Members of Has no significant impact
Regulation of Members of the Board of Governors No. 10 of the Board of Governors No. 10 of 2025 on Regulations on the Bank's Financial
2025 on Regulations for Implementing Current Accounts at for Implementing Current Accounts at Bank Indonesia Statements
Bank Indonesia
Peraturan Anggota Dewan Gubernur No. 11 Tahun 2025 Sosialisasi Peraturan Anggota Dewan Gubernur Tidak berdampak
Perubahan Kedelapan Peraturan Anggota Dewan Gubernur No. 11 Tahun 2025 Perubahan Kedelapan Peraturan signifikan terhadap
tentang Rasio Intermediasi Makroprudensial (RIM) dan Anggota Dewan Gubernur tentang Rasio Intermediasi Laporan Keuangan Bank
Penyangga Likuiditas Makroprudensial Bagi Bank Makroprudensial (RIM) dan Penyangga Likuiditas
Makroprudensial Bagi Bank
Regulation of Members of the Board of Governors No. 11 of Dissemination on the Regulation of Members of Has no significant impact
2025, Eighth Amendment to the Regulation of Members of the Board of Governors No. 11 of 2025, Eighth on the Bank's Financial
the Board of Governors on Macroprudential Intermediation Amendment to the Regulation of Members of Statements
Ratio (RIM) and Macroprudential Liquidity Buffer for Banks the Board of Governors on Macroprudential
Intermediation Ratio (RIM) and Macroprudential
Liquidity Buffer for Banks
Peraturan Otoritas Jasa Keuangan No. 26 Tahun 2024 tentang Sosialisasi Peraturan Otoritas Jasa Keuangan Tidak berdampak
Perluasan Kegiatan Usaha Perbankan No. 26 Tahun 2024 tentang Perluasan Kegiatan Usaha signifikan terhadap
Perbankan Laporan Keuangan Bank
Financial Services Authority Regulation No. 26 of 2024 on Dissemination of Financial Services Authority Has no significant impact
Expansion of Banking Business Activities Regulation No. 26 of 2024 on Expansion of Banking on the Bank's Financial
Business Activities Statements
Peraturan Otoritas Jasa Keuangan No. 28 Tahun 2024 tentang Surat Keputusan Direksi No. 003/SK-DIR/05/25 Tidak berdampak
Pengelolaan Informasi Rekam Jejak Pelaku Melalui Sistem tanggal 9 Mei 2025 tentang Kebijakan Sistem signifikan terhadap
Informasi Pelaku di Sektor Jasa Keuangan Informasi Pelaku dan Surat Keputusan Direksi Laporan Keuangan Bank
No. 004/SK-DIR/05/25 tentang SOP Sistem Informasi
Pelaku
Financial Services Authority Regulation No. 28 of 2024 on Board of Directors’ Decision Letter Has no significant impact
Management of Information on the Track Records of Actors No. 003/SK-DIR/05/25 dated 9 May 2025 on on the Bank's Financial
through the Actor Information System in Financial Services the Actor Information System Policy and Board of Statements
Sector Directors’ Decision Letter No. 004/SK-DIR/05/25 on
SOPs for the Actor Information System
Peraturan Otoritas Jasa Keuangan No. 30 Tahun 2024 tentang Sosialisasi Peraturan Otoritas Jasa Keuangan No. 30 Tidak berdampak
Konglomerasi Keuangan dan Perusahaan Induk Konglomerasi Tahun 2024 tentang Konglomerasi Keuangan dan signifikan terhadap
Keuangan (PIKK) Perusahaan Induk Konglomerasi Keuangan (PIKK) Laporan Keuangan Bank
Financial Services Authority Regulation No. 30 of 2024 on Dissemination of Financial Services Authority Has no significant impact
Financial Conglomerates and Financial Holding Companies Regulation No. 30 of 2024 on Financial Conglomerates on the Bank's Financial
(PIKK) and Financial Holding Companies (PIKK) Statements
Peraturan Otoritas Jasa Keuangan No. 31 Tahun 2024 tentang Sosialisasi Peraturan Otoritas Jasa Keuangan No. 31 Tidak berdampak
Perintah Tertulis Tahun 2024 tentang Perintah Tertulis signifikan terhadap
Laporan Keuangan Bank
Financial Services Authority Regulation No. 31 of 2024 on Dissemination of Financial Services Authority Has no significant impact
Written Orders Regulation No. 31 of 2024 on Written Orders on the Bank's Financial
Statements
Peraturan Otoritas Jasa Keuangan No. 44 tahun 2024 tentang Sosialisasi Peraturan Otoritas Jasa Keuangan No. 44 Tidak berdampak
Rahasia Bank tahun 2024 tentang Rahasia Bank signifikan terhadap
Laporan Keuangan Bank
Financial Services Authority Regulation No. 44 of 2024 on Dissemination of Financial Services Authority Has no significant impact
Bank Secrecy Regulation No. 44 of 2024 on Bank Secrecy on the Bank's Financial
Statements
Peraturan Otoritas Jasa Keuangan No. 1 Tahun 2025 tentang Sosialisasi Peraturan Otoritas Jasa Keuangan No. 1 Tidak berdampak
Derivatif Keuangan dengan Aset yang Mendasari Berupa Efek Tahun 2025 tentang Derivatif Keuangan dengan Aset signifikan terhadap
yang Mendasari Berupa Efek Laporan Keuangan Bank
Financial Services Authority Regulation No. 1 of 2025 on Dissemination of Financial Services Authority Has no significant impact
Financial Derivatives with Underlying Assets in the Form of Regulation No. 1 of 2025 on Financial Derivatives with on the Bank's Financial
Securities Underlying Assets in the Form of Securities Statements
PT Bank Victoria International Tbk
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Dampak terhadap
Peraturan Penyesuaian yang Dilakukan Laporan Keuangan
Regulation Adjustment Made Impact on Financial
Statements
Peraturan Otoritas Jasa Keuangan No. 2 Tahun 2025 tentang Sosialisasi Peraturan Otoritas Jasa Keuangan No. 2 Tidak berdampak
Tata Cara Pelaksanaan Pungutan di Sektor Jasa Keuangan dan Tahun 2025 tentang Tata Cara Pelaksanaan Pungutan signifikan terhadap
Penerimaan Lainnya di Sektor Jasa Keuangan dan Penerimaan Lainnya Laporan Keuangan Bank
Financial Services Authority Regulation No. 2 of 2025 on Dissemination of Financial Services Authority Has no significant impact
Procedures for Implementing Levies in Financial Services Regulation No. 2 of 2025 on Procedures for on the Bank's Financial
Sector and Other Revenue Implementing Levies in Financial Services Sector and Statements
Other Revenue
Peraturan Otoritas Jasa Keuangan No. 6 Tahun 2025 tentang Surat Keputusan Direksi No. 010/SK-DIR/01/25 Tidak berdampak
Laporan Agen Penjual Efek Reksa Dana tanggal 14 Januari 2025 tentang Kebijakan Agen signifikan terhadap
Penula Efek Reksa Dana dan Wakil Agen Penjual Efek Laporan Keuangan Bank
Reksa Dana Has no significant impact
Financial Services Authority Regulation No. 6 of 2025 on Board of Directors’ Decision Letter on the Bank's Financial
Reports by Mutual Fund Selling Agents No. 010/SK-DIR/01/25 dated 14 January 2025 Statements
on Policies for Mutual Fund Selling Agents and
Representatives of Mutual Fund Selling Agents
Surat Edaran Otoritas Jasa Keuangan No. 5/SEOJK.04/2025 Surat Keputusan Direksi No. 010/SK-DIR/01/25 Tidak berdampak
tentang Pedoman Pelaporan Agen Penjual Efek Reksa Dana tanggal 14 Januari 2025 tentang Kebijakan Agen signifikan terhadap
dan Bank Umum Sebagai Kustodian Penula Efek Reksa Dana dan Wakil Agen Penjual Efek Laporan Keuangan Bank
Reksa Dana
Financial Services Authority Circular No. 5/SEOJK.04/2025 Board of Directors’ Decision Letter Has no significant impact
on Guidelines for Reporting by Mutual Fund Selling Agents No. 010/SK-DIR/01/25 dated 14 January 2025 on the Bank's Financial
and Commercial Banks as Custodian on Policies for Mutual Fund Selling Agents and Statements
Representatives of Mutual Fund Selling Agents
Peraturan Otoritas Jasa Keuangan No. 18 Tahun 2025 tentang Sosialisasi Peraturan Otoritas Jasa Keuangan Tidak berdampak
Transparansi dan Publikasi Laporan Bank No. 18 Tahun 2025 tentang Transparansi dan Publikasi signifikan terhadap
Laporan Bank Laporan Keuangan Bank
Financial Services Authority Regulation No. 18 of 2025 on Dissemination of Financial Services Authority Has no significant impact
Transparency and Publication of Bank Reports Regulation No. 18 of 2025 on Transparency and on the Bank's Financial
Publication of Bank Reports Statements
Peraturan Otoritas Jasa Keuangan No. 19 Tahun 2025 tentang Sosialisasi Peraturan Otoritas Jasa Keuangan No. 19 Tidak berdampak
Kemudahan Akses Pembiayaan kepada Usaha Mikro, Kecil Tahun 2025 tentang Kemudahan Akses Pembiayaan signifikan terhadap
dan Menengah kepada Usaha Mikro, Kecil dan Menengah Laporan Keuangan Bank
Financial Services Authority Regulation No. 19 of 2025 on Dissemination of Financial Services Authority Has no significant impact
Ease of Access to Financing for Micro, Small, and Medium Regulation No. 19 of 2025 on Ease of Access to on the Bank's Financial
Enterprises Financing for Micro, Small, and Medium Enterprises Statements
Peraturan Otoritas Jasa Keuangan No. 22 Tahun 2025 tentang Sosialisasi Peraturan Otoritas Jasa Keuangan No. 22 Tidak berdampak
Pelaporan Bank Umum melalui Sistem Pelaporan Otoritas Tahun 2025 tentang Pelaporan Bank Umum melalui signifikan terhadap
Jasa Keuangan Sistem Pelaporan Otoritas Jasa Keuangan Laporan Keuangan Bank
Financial Services Authority Regulation No. 22 of 2025 Dissemination of Financial Services Authority Has no significant impact
on Reporting of Commercial Banks through the Financial Regulation No. 22 of 2025 on Reporting of on the Bank's Financial
Services Authority Reporting System Commercial Banks through the Financial Services Statements
Authority Reporting System
Peraturan Otoritas Jasa Keuangan No. 24 Tahun 2025 tentang Sosialisasi Peraturan Otoritas Jasa Keuangan No. 24 Tidak berdampak
Pengelolaan Rekening pada Bank Umum Tahun 2025 tentang Pengelolaan Rekening pada Bank signifikan terhadap
Umum Laporan Keuangan Bank
Financial Services Authority Regulation No. 24 of 2025 on Dissemination of Financial Services Authority Has no significant impact
Account Management at Commercial Banks Regulation No. 24 of 2025 on Account Management on the Bank's Financial
at Commercial Banks Statements
Peraturan Otoritas Jasa Keuangan No. 32 Tahun 2025 tentang Sosialisasi Peraturan Otoritas Jasa Keuangan No. 32 Tidak berdampak
Penyelenggaraan Beli Sekarang Bayar Nanti (Buy Now Pay Tahun 2025 tentang Penyelenggaraan Beli Sekarang signifikan terhadap
Later) Bayar Nanti (Buy Now Pay Later) Laporan Keuangan Bank
Dissemination of Financial Services Authority Has no significant impact
Financial Services Authority Regulation No. 32 of 2025 on Regulation No. 32 of 2025 on Implementation of Buy on the Bank's Financial
Implementation of Buy Now Pay Later Now Pay Later Statements
Surat Edaran Otoritas Jasa Keuangan No. 14/SEOJK.03/2025 Surat Keputusan Direksi No. 013/SK-DIR/07/24 Tidak berdampak
tentang Penerapan Tata Kelola Bagi Bank Umum tanggal 29 Juli 2024 tentang Kebijakan Good signifikan terhadap
Corporate Governance (GCG) Laporan Keuangan Bank
Financial Services Authority Circular No. 14/SEOJK.03/2025 Board of Directors’ Decision Letter Has no significant impact
on Governance Implementation for Commercial Banks No. 013/SK-DIR/07/24 dated 29 July 2024 on Good on the Bank's Financial
Corporate Governance (GCG) Policy Statements
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Dampak terhadap
Peraturan Penyesuaian yang Dilakukan Laporan Keuangan
Regulation Adjustment Made Impact on Financial
Statements
Surat Edaran Otoritas Jasa Keuangan No. 20/SEOJK.08/2025 Sosialisasi Surat Edaran Otoritas Jasa Keuangan Tidak berdampak
tentang Publikasi Penanganan Pengaduan dan Laporan No. 20/SEOJK.08/2025 tentang Publikasi Penanganan signifikan terhadap
Layanan Pengaduan Pengaduan dan Laporan Layanan Pengaduan Laporan Keuangan Bank
Financial Services Authority Circular No. 20/SEOJK.08/2025 Dissemination of Financial Services Authority Circular Has no significant impact
on Publication of Complaint Handling and Complaint Service No. 20/SEOJK.08/2025 on Publication of Complaint on the Bank's Financial
Reports Handling and Complaint Service Reports Statements
Perubahan Kebijakan Akuntansi Amendments to Accounting Policies
Perubahan Kebijakan Akuntansi yang Significant Amendments to Accounting
Signifikan Policies
Pada tanggal 1 Januari 2025, terdapat standar baru dan On 1 January 2025, there were new standards and
penyesuaian atau amendemen terhadap beberapa standar adjustments or amendments to several existing standards
yang masih berlaku yang relevan dengan operasi Bank yang relevant to the Bank’s operations, effective as of the said
berlaku efektif sejak tanggal tersebut yaitu sebagai berikut: date, as follows:
Perubahan Kebijakan Dampak terhadap Laporan Keuangan
Policy Changes Impact on Financial Statements
Amandemen PSAK 221: Kekurangan Ketertukaran Amandemen tersebut mengharuskan pengungkapan informasi yang
memungkinkan pengguna laporan keuangan memahami dampak mata
uang yang tidak dapat dipertukarkan dengan mata uang lain yang
memengaruhi, atau diperkirakan akan memengaruhi, kinerja keuangan,
posisi keuangan, dan arus kas entitas.
Amendment to PSAK 221: Lack of Exchangeability The amendments require disclosure of information that enables user of
financial statements to understand the Impact of a currency not being
exchangable into the other currency affects, or is expected to affect,
the entity’s financial performance, financial position, and cash flows.
Alasan Perubahan Kebijakan Akuntansi Reasons for Amendments to Accounting
Policies
Perubahan kebijakan akuntansi dilakukan untuk mematuhi Changes in accounting policies are made to comply with
Pernyataan Standar Akuntansi Keuangan (PSAK) yang the Statements of Financial Accounting Standards (PSAK)
berlaku dalam tahun berjalan. in effect for the current year.
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Aspek
Pendukung
Bisnis
Aspect of Business Support
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05 PT Bank Victoria International Tbk 2025 Annual and Sustainability Report 159
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Aspek Pendukung Bisnis
Aspect of Business Support
Teknologi Informasi
Information Technology
Dalam merespons dinamika kebutuhan dan gaya hidup In response to the dynamics of customer needs and lifestyles
nasabah yang semakin mengutamakan kemudahan serta that increasingly prioritize convenience and speed of service,
kecepatan layanan, Bank terus berinovasi dalam transformasi the Bank continues to innovate in digital transformation.
digital. Pemanfaatan Teknologi Informasi (TI) dijadikan Information Technology (IT) utilization serves as a strategic
landasan strategis untuk menghadirkan solusi perbankan basis for delivering adaptive, secure, and reliable banking
yang adaptif, aman, dan andal. Fokus utama diarahkan pada solutions. Its primary focus is directed at strengthening
penguatan layanan digital melalui pengembangan platform digital services by developing mobile and internet banking
mobile banking dan internet banking, serta perluasan platforms, as well as expanding an integrated electronic
ekosistem layanan elektronik yang terintegrasi. Upaya ini service ecosystem. These efforts are undertaken to ensure
dilakukan guna memastikan pengalaman perbankan yang lebih a more practical and efficient banking experience for
praktis dan efisien bagi nasabah, sekaligus memperkuat daya customers, while simultaneously strengthening the Bank’s
saing Bank di era digital. competitiveness in the digital era.
Roadmap Teknologi Informasi Information Technology Roadmap
Roadmap pengembangan TI di Bank dirancang secara The Bank’s IT development roadmap is designed in
terstruktur dan berorientasi jangka panjang, dengan a structured and long-term oriented manner, with reference
mengacu pada arah kebijakan strategis perusahaan. to the company’s strategic policy direction. This planning is
Perencanaan ini dilakukan melalui tahapan yang terukur dan carried out through measurable and harmonious stages, as
selaras, seperti yang diuraikan sebagai berikut: outlined below:
1. Melakukan pengembangan berkelanjutan dalam 1. Carrying out continuous development in revamping
revamping internet banking dan mobile banking dengan internet banking and mobile banking by providing
menyediakan fitur dan produk digital yang unggul dan excellent and competitive digital features and products,
bersaing serta dilengkapi dengan pembukaan rekening equipped with digital account openings (digital on
digital (digital on boarding) menggunakan teknologi boarding) by using the technology of biometric and
biometric dan face recognition. Pembukaan rekening face recognition. The digital account opening is aimed
digital tersebut bertujuan untuk menarik minat nasabah to attract new customers and existing customers to
baru serta nasabah yang sudah ada agar lebih mudah make it easier in placing funds and making transactions
untuk menempatkan dana dan bertransaksi melalui through Bank Victoria.
Bank Victoria.
2. Melakukan pengembangan berkelanjutan dalam 2. Carrying out continuous development in revamping
revamping internet banking business dengan internet banking business with financial and
fitur-fitur finansial dan non-finansial serta dilengkapi non-financial features, equipped with cash management
dengan fitur cash management, antara lain virtual features, including virtual accounts and payroll for
account dan payroll untuk kebutuhan transaksi customers who have company’s financial transaction
keuangan bagi nasabah yang mempunyai perusahaan. needs.
3. Meningkatkan kualitas layanan kepada nasabah 3. Improving services quality to customers by developing
dengan melakukan pengembangan digital operations, digital operations, which is by conducting non-cash
yaitu melakukan aktivitas transaksi non-tunai dengan transaction activities using video banking technology,
menggunakan teknologi video banking, sehingga dapat so that they can interact with transactions to be carried
berinteraksi terhadap transaksi yang akan dilakukan secara out virtually but still prioritizing the principle of prudence
virtual namun tetap mengedepankan prinsip kehati-hatian and security in customers’ financial transactions.
serta keamanan transaksi keuangan nasabah.
4. Melakukan kerja sama dengan pihak ketiga, seperti 4. Cooperating with third parties, such as ministries,
kementerian, bank, lembaga keuangan non-bank, banks, non-bank financial institutions, e-commerce,
e-commerce, online travel agent, peer to peer lending online travel agents, and peer to peer lending with
dengan skema platform business (omni channel) untuk a business platform (omni channel) scheme, to increase
meningkatkan jumlah nasabah dan frekuensi transaksi. the number of customers and transaction frequency.
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5. Memperkenalkan ekosistem digital lending untuk 5. Introducing a digital lending ecosystem to increase
menambah sumber nasabah kredit kepada Bank dan the source of credit customers to the Bank and
kecepatan proses kredit Bank kepada nasabah kredit. the speed of the Bank’s loan process to credit customers.
6. Mengembangkan digital onboarding via microsite agar 6. Developing digital onboarding via microsite so that it
dapat dikoneksikan dengan pihak front-end lain atau can be connected to other front-end parties or digital
channel digital onboarding yang bekerja sama dengan onboarding channels that cooperate with the Bank.
Bank.
7. Mengembangkan loan channeling melalui financial 7. Developing loan channeling through financial
technology, bank perkreditan rakyat, multifinance, dan technology, rural banks, multifinance, and cooperatives
koperasi untuk memperluas akses pembiayaan. to expand access to financing.
8. Menyesuaikan kebutuhan digital pada aplikasi core 8. Adjusting digital needs in core banking and middleware
banking dan middleware guna meningkatkan efisiensi applications to improve efficiency and system
dan integrasi sistem. integration.
9. Meningkatkan dan memperbarui infrastruktur teknologi 9. Improving and updating technology infrastructure to
guna mendukung operasional digital dan memastikan support digital operations and ensure the reliability of
keandalan sistem perbankan. banking system.
10. Meningkatkan pengembangan middleware berbasis 10. Improving middleware development based on
Standar Nasional Open API Pembayaran Bank Indonesia the National Open API Payment Standard of Bank
(SNAP BI) sehingga mempermudah koneksi melalui Indonesia (SNAP BI) to facilitate connections through
channel baru. new channels.
Melalui implementasi roadmap TI, Bank Victoria berkomitmen Through the implementation of IT roadmap, Bank Victoria
mendorong transformasi operasional yang lebih efisien dan is committed to driving a more efficient and adaptive
adaptif. Inisiatif ini bertujuan mengoptimalkan peran teknologi operational transformation. This initiative aims to optimize
sebagai penggerak utama dalam meningkatkan kualitas the role of technology as the key driver in improving
layanan, memperkuat infrastruktur digital, serta menjaga service quality, strengthening digital infrastructure, and
keunggulan kompetitif di tengah perubahan lanskap industri maintaining competitive advantage amidst the increasingly
perbankan yang semakin dinamis. dynamic changes in banking industry landscape.
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Aspek Pendukung Bisnis
Aspect of Business Support
Skema Rencana Strategis Keamanan Teknologi Informasi
Chart of Information Technology’s Security Strategic Plan
Previous Security Management Target Security Management
Security Tidak sentralisasi security monitoring Security Sentralisasi security monitoring
Admin investigasi. Admin investigasi.
Not centralizing the security Centralizing the security monitoring
Physical monitoring investigation. Physical investigation.
Environment Environment
Tidak memiliki aplikasi monitoring user. Memiliki aplikasi monitoring
Not having monitoring user application. and performance user.
Having monitoring application
Application Application and performance user.
DC/DR tidak memiliki access control
secara sentralisasi perangkat dan hanya
menggunakan log book. DCOR memiliki access control secara
DC/DR does not have centralized access sentralisasi perangkat dan hanya
control device and only uses log book. menggunakan log book.
DCOR has centralized access control
Security Operation
Security Operation
device and only uses log book.
Security Audit
Security Audit
Tidak memiliki sentralisasi aplikasi
monitoring dan semua port terbuka.
Database Not having centralized monitoring Database
Memiliki sentralisasi aplikasi
application and all ports are open. monitoring dan semua port terbuka.
Having centralized monitoring
Tidak memiliki standarisasi DB dan application and all ports are open.
Control.
Not having standardized DB and Memiliki standardisasi DB dan Control.
Control. Having standardized DB and Control.
Operating Operating
System System
Tidak ada pembatasan user/akses Pembatasan user akses server/
server tidak sentralisasi monitoring. tidak sentralisasi monitoring.
No limitation of users/server access Limitation of server access users/not
not centralizing the monitoring. centralizing the monitoring.
Tidak Pentest dan VA. Pentest dan VA setiap tahun.
No Pentest and VA. Pentest and VA every year.
Hardware Hardware
Di network, ada firewall dan
Di network, tidak ada firewall
tidak sentralisasi monitoring.
dan tidak sentralisasi monitoring.
In Network, there is no firewall
In Network, there is no firewall
and no centralized monitoring.
and no centralized monitoring.
Rutin sosialisasi program kesadaran
Kurangnya sosialisasi program keamanan.
Network kesadaran Keamanan. Network
Routine dissemination of the security
Lack of dissemination of the security awareness program.
awareness program.
Kebijakan dan prosedur selalu
Kebijakan dan prosedur sangat di tinjau dan diperbarui.
terbatas. Policies and procedures are always
Policy and Security Very limited policies and procedures.
Policy and Security
reviewed and updated.
Standard Awareness Standard Awareness
• Investasi terbatas untuk infrastruktur keamanan. • Akan menerapkan secara aktif dan reguler VA dan pentester.
• IT Security hanya fokus pada perbaikan infrastruktur. • Melakukan investasi untuk perbaikan infrastruktur.
• Kurangnya program kesadaran keamanan. • Peningkatan prosedur keamanan yang komprehensif dan sesuai dengan
• Minimnya keterlibatan IT Section dalam proses pengembangan aplikasi standar SOP keamanan yang sudah ditentukan.
baru. • Akan melakukan program kesadaran keamanan yang terintegrasi dan
terpadu serta melakukan penegakan kesadaran prosedur keamanan.
• IT Section akan dilibatkan dalam proses pengembangan aplikasi baru.
• Limited investment in security infrastructure. • Will actively and regularly implement VA and pentester.
• IT Security only focuses on improving infrastructure. • Investing in infrastructure improvement.
• Lack of security awareness program. • Enhanced comprehensive security procedures and in accordance with
• Lack of IT Section involvement in the process of developing new the predetermined security SOP standards.
applications. • Will carry out integrated and unified security awareness programs and
enforce awareness of security procedures.
• IT Section will be involved in the process of developing new applications.
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Menjaga Ketahanan dan Keamanan Siber Maintaining Cyber Resilience and Security
Dalam menghadapi peningkatan risiko siber yang sejalan In facing the increasing cyber risks in line with
dengan akselerasi transformasi digital di sektor perbankan, the acceleration of digital transformation in banking sector,
Bank Victoria secara berkelanjutan memperkuat ketahanan Bank Victoria continuously strengthens its cyber resilience
dan keamanan siber guna melindungi data, sistem informasi, and security to protect data, information systems, and
serta kepentingan nasabah dan pemangku kepentingan the interests of customers and other stakeholders. These
lainnya. Upaya tersebut merupakan bagian integral dari efforts are an integral part of the implementation of
penerapan manajemen risiko TI yang prudent dan selaras prudent IT risk management that is in line with the Bank’s
dengan strategi bisnis Bank. business strategy.
Bank Victoria menerapkan tata kelola keamanan siber Bank Victoria implements structured and layered
yang terstruktur dan berlapis, mencakup kebijakan, cybersecurity governance, encompassing policies,
prosedur, serta pengendalian teknis dan operasional, procedures, and technical and operational controls, in
dengan mengacu pada ketentuan Otoritas Jasa Keuangan, accordance with Financial Services Authority regulations,
antara lain Peraturan Otoritas Jasa Keuangan tentang including Financial Services Authority Regulation on
penyelenggaraan teknologi informasi oleh bank umum dan information technology operations by commercial banks
Surat Edaran Otoritas Jasa Keuangan tentang ketahanan and Financial Services Authority Circular on cyber resilience
dan keamanan siber bagi bank umum serta ketentuan and security for commercial banks, as well as provisions
mengenai perlindungan data dan kerahasiaan nasabah. on data protection and customer confidentiality. Such
Penerapan tersebut juga diselaraskan dengan standar implementations are also in line with banking industry best
praktik terbaik (best practices) industri perbankan. practices.
Sebagai bagian dari penguatan ketahanan siber, Bank As part of strengthening cyber resilience, Bank Victoria
Victoria secara berkelanjutan melakukan identifikasi, continuously identifies, measures, monitors, and controls
pengukuran, pemantauan, dan pengendalian risiko siber, cyber risks, including the risks of cyberattacks, data
termasuk risiko serangan siber, kebocoran data, serta breaches, and system operational disruptions. These
gangguan operasional sistem. Langkah-langkah yang measures include enhancing network security systems,
ditempuh meliputi peningkatan sistem pengamanan managing authority-based access, periodically monitoring
jaringan, pengelolaan akses berbasis kewenangan, system activity, and testing IT system security and
pemantauan aktivitas sistem secara berkala, serta pengujian readiness.
keamanan dan kesiapan sistem TI.
Bank Victoria juga meningkatkan kesadaran dan kompetensi Bank Victoria also increases HC awareness and
HC melalui program edukasi dan pelatihan keamanan competency through information security education and
informasi, guna meminimalkan risiko yang timbul akibat training programs to minimize risks arising from human
faktor manusia (human error). Selain itu, Bank menyiapkan error. Furthermore, the Bank prepares business continuity
rencana kesinambungan usaha dan pemulihan bencana and disaster recovery plans to ensure banking services
(business continuity plan dan disaster recovery plan) untuk sustainability in facing potential cyber disruptions.
memastikan keberlangsungan layanan perbankan dalam
menghadapi potensi gangguan siber.
Ke depan, Bank Victoria berkomitmen untuk terus Going forward, Bank Victoria is committed to continuously
memperkuat ketahanan dan keamanan siber secara strengthening cyber resilience and security, in line with
berkelanjutan, seiring dengan perkembangan teknologi technology developments and the dynamics of cyber
dan dinamika ancaman siber, serta memastikan kepatuhan threats, and ensuring compliance with all applicable
terhadap seluruh ketentuan regulator yang berlaku, guna regulatory regulations, to maintain customer trust and
menjaga kepercayaan nasabah dan stabilitas operasional the Company’s operational stability.
Perseroan.
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Aspek Pendukung Bisnis
Aspect of Business Support
Implementasi pengamanan siber yang dilakukan tercakup The implementation of cybersecurity is included in
dalam roadmap security berdasarkan diagram berikut: the security roadmap, as shown in the following diagram:
Data
Encryption & Storage
Mobile App Sec
Secure DNS
Data Loss Prevention
Network Detection Respon
Security Network
Client Protection
1. Data encryption atau enkripsi adalah proses untuk 1. Data encryption is the process of converting random
membuat suatu susunan acak dari teks menjadi teks text into incomprehensible text.
yang tidak dapat dibaca oleh manusia (incomprehensible
text).
2. Backup storage menjadi kebutuhan vital untuk 2. Backup storage becomes a vital requirement for data
melindungi data dan back-up data secara sistem. protection and system backup.
3. Mobile shield security (mobile application shielding) 3. Mobile shield security (mobile application shielding) is
merupakan langkah penting dalam melindungi aplikasi a crucial step in protecting mobile applications from
seluler dari serangan siber. cyberattacks.
4. Secure DNS untuk melindungi dari serangan seperti 4. Secure DNS to protect against attacks such as
credential stuffing, content scrapping, content credential stuffing, content scraping, content spam,
spam, inventory hoarding, dan serangan lain yang inventory hoarding, and other bot-based attacks.
mengandalkan bot.
5. Data loss prevention yakni aplikasi yang membatasi 5. Data loss prevention is an application that restricts
terhadap akses data keluar yang bersifat rahasia. access to confidential outgoing data.
6. Vulnerability assessment untuk melakukan scanning 6. Vulnerability assessment to scan servers in the events
server apabila terdapat kerentanan di operating system. of vulnerabilities in the operating system.
7. Network Detection and Response (NDR) adalah 7. Network Detection and Response (NDR) is
keamanan siber yang mendeteksi aktivitas berbahaya a cybersecurity measure that detects malicious activity
melalui analisis network traffic. Solusi NDR tidak through network traffic analysis. NDR solution not only
hanya mencegah aktivitas penjahat siber, namun juga prevents cybercriminal activity but also stop attacks.
menghentikan aktivitas serangan.
8. SSL memberikan enskripsi data melalui HTTPS yang 8. SSL provides data encryption over HTTPS, protecting
akan melindungi data pengunjung situs web. the data of website visitors.
9. Firewall untuk melindungi jaringan komputer saat 9. Firewall to protect computer networks when using
menggunakan internet. Keluar masuknya akses the internet. All incoming and outgoing network access
jaringan akan melewati firewall di mana akan dilakukan passes through a firewall, where inspections are
pemeriksaan, seperti menyaring, membatasi, atau performed, such as filtering, limiting, or denying access.
menolak akses.
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10. Endpoint security adalah tindakan yang memberikan 10. Endpoint security is a measure that provides security
keamanan dan perlindungan kepada perangkat and protection for end-user devices. In this context,
pengguna akhir. Dalam hal ini penggunaan desktop, desktops, laptops, and mobile devices can be targeted
laptop, dan perangkat mobile bisa menjadi incaran para by hackers.
hacker.
Pengujian keamanan siber dilakukan secara berkala minimal Cybersecurity testing is conducted periodically, at least
sekali dalam setahun yang mencakup pengujian keamanan once a year, and includes vulnerability-based cybersecurity
siber berdasarkan analisis kerentanan dan pengujian testing and scenario-based cybersecurity testing.
keamanan siber berdasarkan skenario. Untuk pengujian Vulnerability-based cybersecurity testing is conducted by
keamanan siber berdasarkan analisis kerentanan dilakukan using the Vulnerability Assessment and Penetration Testing
dengan metode Vulnerability Assesment dan Penetration (VAPT) method, while scenario-based cybersecurity testing
Testing (VAPT), sedangkan pengujian keamanan siber is conducted by using the table top exercise method.
berdasarkan skenario dilakukan dengan metode table top
exercise.
Penerapan Manajemen Risiko dalam Implementation of Risk Management in
Penggunaan Teknologi Informasi the Use of Information Technology
Dalam pemanfaatan TI, Bank menerapkan prinsip kehati- In utilizing IT, the Bank applies the principle of prudence
hatian melalui pengelolaan risiko yang komprehensif. through comprehensive risk management. This approach is
Pendekatan ini diwujudkan dengan menitikberatkan pada realized by emphasizing 4 (four) key aspects, as outlined
4 (empat) aspek utama yang diuraikan sebagai berikut: below:
Pengawasan Aktif Dewan Komisaris Active Monitoring of Board of
dan Direksi Commissioners and Board of Directors
Pengawasan terhadap pemanfaatan TI dilakukan secara Monitoring of IT utilization is carried out comprehensively by
menyeluruh oleh organ pengurus Bank. Dalam hal ini, Dewan the Bank’s management bodies. In this regard, the Board of
Komisaris dan Direksi menjalankan peran penting dalam Commissioners and Board of Directors play a critical role in
memastikan penerapan TI selaras dengan arah strategis ensuring that IT implementation is in line with the company’s
dan tata kelola perusahaan. Untuk mendukung efektivitas strategic direction and governance. To support the
pengawasan tersebut, keduanya diberikan sejumlah tanggung effectiveness of this monitoring, both parties are assigned
jawab dan kewenangan yang telah ditetapkan, yaitu: a number of defined responsibilities and authorities, namely:
1. Dewan Komisaris bertugas dan berwenang untuk 1. The Board of Commissioners has the duty and
mengevaluasi, mengarahkan, dan memantau rencana authority to evaluate, direct, and monitor the Bank’s
strategis serta kebijakan Bank terkait penggunaan TI, strategic plan and policies related to IT use, including
termasuk menilai pertanggungjawaban Direksi atas to evaluate the Board of Directors’ accountability for
penerapan manajemen risiko dalam penggunaan TI. the implementation of risk management in IT use.
2. Direksi bertugas dan berwenang menetapkan rencana 2. The Board of Directors has the duty and authority
strategis, kebijakan, standar, dan prosedur penggunaan to establish strategic plan, policies, standards,
TI Bank; memastikan TI mendukung pertumbuhan bisnis and procedures for the Bank’s IT use; confirm that
dan tujuan perusahaan, serta kelangsungan pelayanan the IT supports the company’s business growth and
kepada nasabah; menyelenggarakan kegiatan objectives, as well as service continuity to customers;
peningkatan kompetensi HC terkait TI; menjamin carry out activities to increase HR competencies
keamanan informasi dengan sistem pengelolaan related to IT; guarantee information security with
yang efektif; menerapkan manajemen risiko TI secara effective management system; implement adequate
memadai; memastikan penerapan kebijakan TI secara IT risk management; ensure effective implementation
efektif; dan menyediakan sistem pengukuran kinerja of IT policies; and provide performance measurement
penyelenggaraan TI. system of IT implementation.
Sebagai bagian dari upaya memperkuat pengawasan As part of its efforts to strengthen IT monitoring and
dan pengelolaan TI, Bank juga memiliki Komite Pengarah management, the Bank also has the Information Technology
Teknologi Informasi yang bertanggung jawab memberikan Steering Committee, which is responsible for providing
rekomendasi kepada Direksi terkait dengan: recommendations to the Board of Directors regarding:
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Aspek Pendukung Bisnis
Aspect of Business Support
1. Rencana strategis TI yang sejalan dengan rencana 1. IT strategic plan in line with the Bank’s corporate plan.
korporasi Bank.
2. Kebijakan, standar, dan prosedur TI. 2. IT policies, standards, and procedures.
3. Kesesuaian antara rencana pengembangan TI dan 3. Conformity between IT development plans and IT
rencana strategis TI. strategic plans.
4. Kesesuaian antara pelaksanaan pengembangan TI dan 4. Conformity between the implementation of IT
rencana pengembangan TI. development and IT development plan.
5. Evaluasi atas efektivitas biaya TI terhadap pencapaian 5. Evaluation of IT cost-effectiveness in achieving planned
manfaat yang direncanakan. benefits.
6. Pemantauan atas kinerja TI dan upaya peningkatan 6. Monitoring of IT performance and efforts to improve IT
kinerja TI. performance.
7. Upaya penyelesaian berbagai masalah terkait TI yang 7. Efforts to resolve various IT-related issues unable to
tidak dapat diselesaikan oleh satuan kerja pengguna dan be resolved by IT user and organizing work units in an
penyelenggara TI secara efektif, efisien, dan tepat waktu. effective, efficient, and timely manner.
8. Kecukupan dan alokasi sumber daya terkait TI yang 8. The adequacy and allocation of IT-related resources
dimiliki Bank. owned by the Bank.
Kecukupan Kebijakan, Standar, dan Adequacy of Policies, Standards, and
Prosedur Penyelenggaraan Teknologi Procedures of Information Technology
Informasi Implementation
Bank Victoria menetapkan kebijakan, standar, dan prosedur Bank Victoria establishes IT implementation policies,
penyelenggaraan TI sebagai landasan operasional dalam standards, and procedures as the operational foundation
pengelolaan sistem TI secara menyeluruh. Seluruh kebijakan for comprehensive IT system management. All such policies
tersebut dirancang dengan merujuk pada ketentuan yang are designed with reference to the provisions stipulated in
diatur dalam Peraturan Otoritas Jasa Keuangan No. 11 Financial Services Authority Regulation No. 11 of 2022 on
Tahun 2022 tentang Penyelenggaraan Teknologi Informasi Information Technology Operations by Commercial Banks
oleh Bank Umum serta Peraturan Otoritas Jasa Keuangan and Financial Services Authority Regulation No. 21 of 2023
No. 21 Tahun 2023 tentang Layanan Digital oleh Bank on Digital Services by Commercial Banks. These policies
Umum. Kebijakan ini diterapkan secara konsisten dan are consistently implemented and periodically evaluated
dievaluasi secara berkala untuk menjamin kesesuaiannya to ensure their alignment with regulatory dynamics and
dengan dinamika regulasi dan kebutuhan bisnis. Cakupan business needs. The policy scope encompasses aspects
kebijakan meliputi aspek tata kelola TI, arsitektur TI, of IT governance, IT architecture, IT implementation risk
manajemen risiko penyelenggaraan TI, ketahanan dan management, cybersecurity and resilience, the use of IT
keamanan siber, penggunaan pihak penyedia jasa TI, service providers, placement of electronic systems and
penempatan sistem elektronik dan pemrosesan transaksi IT-based transaction processing, data management and
berbasis TI, pengelolaan data dan perlindungan data pribadi, personal data protection, internal IT controls and audits,
pengendalian dan audit internal TI, pelaporan, penilaian reporting, assessment of the Bank’s digital maturity level,
tingkat maturitas digital Bank, serta layanan digital. and digital services.
Kecukupan Proses Identifikasi, Pengukuran, Adequacy of Risk Identification,
Pemantauan, dan Pengendalian Risiko Measurement, Monitoring, and Management
Penggunaan Teknologi Informasi Process of the Use of Information
Technology
Bank Victoria menerapkan kerangka pengelolaan risiko TI Bank Victoria implements a structured IT risk management
secara terstruktur melalui proses identifikasi, pengukuran, framework through the process of identifying, measuring,
pemantauan, dan pengendalian risiko yang mengacu monitoring, and controlling risks, which refers to internal
pada kebijakan internal sebagaimana diatur dalam Surat policies as stipulated in Board of Directors’ Decision Letter
Keputusan Direksi No. 005/SK-DIR/04/25 tanggal 14 April No. 005/SK-DIR/04/25 dated 14 April 2025. This policy is
2025. Kebijakan ini disusun untuk menjaga stabilitas sistem developed to maintain system stability and IT operational
dan kelangsungan operasional TI, serta mengantisipasi continuity, as well as anticipate potential disruptions that
potensi gangguan yang dapat memengaruhi kelancaran could impact the smooth operation of banking services.
layanan perbankan. Sebagai bagian dari upaya tersebut, As part of such efforts, the Bank also implements various
Bank juga menerapkan berbagai mekanisme pengendalian control mechanisms to ensure that all communications
guna memastikan bahwa seluruh infrastruktur komunikasi infrastructure supports data confidentiality, integrity, and
mendukung kerahasiaan, integritas, dan ketersediaan data, availability, while ensuring comprehensive information
serta menjamin keamanan informasi secara menyeluruh. security.
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Sistem Pengendalian Internal atas Internal Control System for the Use of
Penggunaan Teknologi Informasi Information Technology
Untuk memastikan pengelolaan TI berjalan sesuai dengan To ensure IT management is carried out in accordance with
prinsip tata kelola yang baik, Bank Victoria menerapkan good governance principles, Bank Victoria implements
sistem pengendalian internal yang ketat melalui pelaksanaan a rigorous internal control system through periodic audits
audit berkala oleh Divisi SKAI. Sepanjang tahun 2025, audit by SKAI Division. Throughout 2025, the audit carried out
yang dilakukan mengidentifikasi 7 (tujuh) temuan terkait identified 7 (seven) findings related to IT operational
aspek operasional TI dengan tingkat risiko “Moderate”. aspects with a risk level of “Moderate”. These findings
Temuan-temuan tersebut mencerminkan berbagai area yang reflect various areas requiring improvement and follow-up,
perlu diperbaiki dan ditindaklanjuti, antara lain mencakup: including:
1. Progres Rencana Pengembangan TI Tahun 2025. 1. Progress of the 2025 IT Development Plan.
2. Progres penggantian perangkat endpoint yang telah 2. Progress on the replacement of end-of-life endpoint
end of life. devices.
3. Penyesuaian narasi Laporan Vulnerable Assesment 3. Revision of the narrative in the Infrastructure
Infrastruktur. Vulnerability Assessment Report.
4. Remediasi hasil Vulnerable Assesment Infrastruktur. 4. Remediation of Infrastructure Vulnerability Assessment
results.
5. Progres perbaikan temuan uji penetrasi keamanan pada 5. Progress in remediating security penetration test
aplikasi CMS Mobile Banking. findings in CMS Mobile Banking application.
6. Standardisasi penulisan hostname pada perangkat 6. Standardization of hostnames on desktop and laptop
komputer desktop dan laptop. computers.
7. Duplikasi penulisan data pada Laporan Inventaris IT. 7. Duplication of data entry in IT Inventory Report.
Seluruh temuan yang diidentifikasi dalam audit TI telah All findings identified in IT audit have been thoroughly
ditindaklanjuti secara menyeluruh oleh tim terkait. Tindakan followed up by the relevant team. Corrective actions taken
korektif yang diambil difokuskan pada pemenuhan terhadap focused on compliance with applicable internal policies
kebijakan internal dan standar keamanan yang berlaku, and security standards, while also aimed to strengthen
sekaligus bertujuan memperkuat sistem perlindungan serta protection systems and minimize the risk of disruption to
meminimalkan risiko gangguan terhadap operasional Bank. the Bank’s operations. These improvement efforts are also
Upaya perbaikan ini juga dirancang untuk memastikan designed to ensure optimal service continuity and prevent
kesinambungan layanan secara optimal serta mencegah the recurrence of similar risks in the future.
terulangnya kembali risiko serupa di masa mendatang.
Proses Tata Kelola terkait Governance Process related to
Teknologi Informasi Information Technology
Bank Victoria menerapkan tata kelola TI secara menyeluruh Bank Victoria implements comprehensive IT governance to
untuk memastikan seluruh risiko utama, termasuk gangguan ensure that all key risks, including system disruptions, cyber
sistem, ancaman siber, dan situasi darurat, seperti bencana, threats, and emergency situations, such as disasters, are
dapat diidentifikasi, dikendalikan, dan dilaporkan secara identified, controlled, and transparently reported. Active
transparan. Pengawasan aktif dilakukan oleh Dewan Komisaris monitoring is carried out by the Board of Commissioners
dan Direksi melalui evaluasi kebijakan, prosedur, serta rencana and Board of Directors through the evaluation of IT policies,
strategis TI yang selaras dengan tujuan bisnis Bank. procedures, and strategic plans in line with the Bank’s
business objectives.
Manajemen risiko TI difokuskan pada perlindungan data IT risk management focuses on data protection and system
dan ketahanan sistem melalui penerapan standar keamanan resilience through the implementation of international
siber internasional, seperti ISO 27001, audit rutin, serta cybersecurity standards, such as ISO 27001, regular audits,
penggunaan sistem keamanan terintegrasi. Selain itu, Bank and the use of integrated security systems. Furthermore,
memiliki rencana pemulihan bencana yang telah diuji secara the Bank has a disaster recovery plan regularly tested to
berkala untuk menjamin kelangsungan operasional dalam ensure its operational continuity in critical conditions. All
kondisi kritis. Seluruh perkembangan dan potensi risiko TI developments and potential IT risks are routinely reported
dilaporkan secara rutin kepada manajemen dan regulator, to management and regulators, as part of the Bank’s
sebagai bagian dari komitmen Bank terhadap tata kelola TI commitment to adaptive and sustainable IT governance.
yang adaptif dan berkelanjutan.
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Aspek Pendukung Bisnis
Aspect of Business Support
Pengembangan Teknologi Informasi Information Technology Development
Tahun 2025 in 2025
Sepanjang tahun 2025, Bank Victoria terus mengakselerasi Throughout 2025, Bank Victoria continued to accelerate
pengembangan TI sebagai bagian dari strategi peningkatan IT development as part of its strategy to improve service
kualitas layanan dan penguatan hubungan dengan nasabah. quality and strengthen customer relationships. Various
Berbagai inisiatif digital telah diimplementasikan untuk digital initiatives have been implemented to provide a more
menghadirkan pengalaman nasabah yang lebih optimal optimal and responsive customer experience in line with
dan responsif terhadap kebutuhan era layanan perbankan the needs of modern banking era, including:
modern, antara lain:
Tujuan Bagian Penambahan Pelaksanaan
Objectives Additional Part Implementation
Penggantian Treasury System Triwulan 1 2025
Treasury System
Replacement of Treasury System Quarter 1 2025
Security Information & Event Implementasi Security Information & Event Management Triwulan 2 2025
Management (SIEM) Implementation of Security Information & Event Management Quarter 2 2025
Pengadaan Infrastruktur Server untuk Mendukung Layanan Digital Triwulan 3 2025
Infrastruktur Server
Server Infrastructure Procurement to Support Digital Services Quarter 3 2025
Penggantian e-KYC yang Mampu Mencegah Deepfake Triwulan 3 2025
e-KYC Deepfake
Replacement of e-KYC to Prevent Deepfake Quarter 3 2025
Integrasi Specimen Tanda Tangan Nasabah Onboarding pada Channel Digital Triwulan 3 2025
SVS Onboarding
Integration of Customer Onboarding Signature Specimen into Digital Channels Quarter 3 2025
Mempercepat pembukaan CIF dan Rekening di Cabang dengan e-Form Triwulan 3 2025
e-Form
Accelerating CIF and Branch Account Opening with e-Forms Quarter 3 2025
Penggantian Operating System Berbasis Enterprise untuk Mendukung Layanan Digital Triwulan 4 2025
OCP RHEL
Replacement of Enterprise-Based Operating System to Support Digital Services Quarter 4 2025
Implementasi Pelaporan MIS yang Terintegrasi Triwulan 4 2025
MIS
Implementation of Integrated MIS Reporting Quarter 4 2025
Peningkatan Fraud Detection System untuk Akun, Transaksi, dan Jaringan Triwulan 4 2025
Fraud Detection System (FDS)
Improved Fraud Detection System for Accounts, Transactions, and Networks Quarter 4 2025
Sebagai wujud komitmen terhadap keamanan informasi, As the manifestation of its commitment to information
Bank Victoria secara konsisten menerapkan pengendalian security, Bank Victoria consistently implements controls
melalui sistem manajemen keamanan informasi yang through a standardized information security management
terstandardisasi, dibuktikan dengan hasil audit surveillance system, as evidenced by surveillance audit results to
untuk mempertahankan Sertifikasi ISO 27001. maintain ISO 27001 Certification.
1. Revamp internet banking bisnis untuk meningkatkan 1. Revamp of business internet banking to improve
fitur dan pengalaman pengguna. features and user experience.
2. Digital operation, yaitu layanan transaksi non-tunai 2. Digital operation, namely non-cash customer
nasabah melalui video call guna meningkatkan transaction services through video call to improve
kenyamanan dan efisiensi layanan. convenience and service efficiency.
3. Peer to peer lending, yaitu kerja sama dengan 3. Peer to peer lending, namely cooperation with digital
digital lending ecosystems untuk memperluas akses lending ecosystems to expand access to financing.
pembiayaan.
4. Loan channelling melalui financial technology, bank 4. Loan channeling through financial technology, rural
perkreditan rakyat, multifinance, dan koperasi sebagai banks, multifinance, and cooperatives as part of credit
bagian dari strategi ekspansi kredit. expansion strategies.
5. Pengembangan digital onboarding via microsite agar 5. Development of digital onboarding via microsite in
dapat terkoneksi dengan berbagai channel digital order to be connected to various digital onboarding
onboarding yang bekerja sama dengan Bank. channels that cooperate with the Bank.
6. Penggantian treasury system guna meningkatkan 6. Replacement of treasury system to improve efficiency
efisiensi dan akurasi dalam pengelolaan transaksi and accuracy in managing treasury transactions.
treasury.
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7. Peningkatan dan penginian terhadap infrastruktur 7. Improvement and update of technology infrastructure
teknologi untuk memastikan keandalan sistem serta to ensure system reliability and support the Bank’s
mendukung transformasi digital Bank. digital transformation.
Strategi Pengembangan Teknologi Information Technology Development
Informasi Tahun 2026 Strategy in 2026
Bank Victoria telah menyusun arah strategis pengembangan Bank Victoria has formulated a strategic direction for
Teknologi Informasi untuk tahun 2026 sebagai bagian dari Information Technology development for 2026 as part
upaya memperkuat layanan digital, memperluas ekosistem of its efforts to strengthen digital services, expand
keuangan, serta meningkatkan keamanan dan efisiensi financial ecosystem, and improve operational security
operasional. Strategi ini mencakup pengembangan and efficiency. This strategy includes IT infrastructure
infrastruktur TI, optimalisasi fitur layanan elektronik, serta development, optimization of electronic service features,
kolaborasi dengan mitra strategis, yang diuraikan sebagai and collaboration with strategic partners, as outlined below:
berikut:
Produk Dasar
Basic Products
Banking Caffe
Victoria Merchant (QRIS MPM as Acquire) BI Fast via Victoria Mobile
Banking Cafe
Cardless Withdrawal (Tarik Tunai tanpa Kartu)
via Gerai Alfamart
Engine Point BI Fast via Internet Banking Business
Cardless Withdrawal (Cash Withdrawal without
Card) via Alfamart Outlets
Remittance Digital via Mobile Banking
Website Marketing QRIS Cross Border
Digital Remittance via Mobile Banking
Digital Deposito via Third Party Remittance Digital via Internet Banking Business
QRIS CPM
Digital Time Deposits via Third Party Digital Remittance via Internet Banking Business
QRIS Third Party - QRIS Bank Cashback & Engine Discount QRIS Tuntas
Produk Lanjutan
Advanced Products
Revamp Internet Banking Business & Cash
Digital Operations Digital Form - Victoria Mobile
Management
Bancassurance Digital Bank Persepsi via Victoria Mobile
BI SNAP - Open API Platform
Digital Bancassurance Collecting Bank via Victoria Mobile
Pembukaan Rekening QQ Bank Persepsi via Internet Banking Business
Loan Channeling
QQ Account Opening Collecting Bank via Internet Banking Business
Digital Onboarding via Micro Site Bank untuk
nanti akan dapat dikoneksikan oleh pihak
front end lain yang menjadi channel Digital
Onboarding yang bekerja sama dengan Bank KPR Digital Pembukaan Rekening AND/OR
Digital House Loan AND/OR Account Opening
Digital Onboarding via the Bank’s Micro Site to be
connected to other front-end parties of Digital
Onboarding channels that work with the Bank
Infrastruktur Security
Security Infrastructure
Domain Fail Over Mobile Apps Security
Manage Service Security Operation Center Application Performance Monitoring
Security Data Encryption
(SOC)
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Tata Kelola
Perusahaan
Corporate Governance
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06 PT Bank Victoria International Tbk 2025 Annual and Sustainability Report 171
Page 174
Tata Kelola Perusahaan
Corporate Governance
Dasar dan Prinsip Implementasi GCG
Basis and Principles of GCG Implementation
Tata kelola perusahaan yang baik (Good Corporate Good Corporate Governance (GCG) is the principles of
Governance/GCG) merupakan prinsip pengelolaan company management in accordance with regulations
perusahaan sesuai peraturan dan etika bisnis, yang and business ethics, carried out by the Bank not only to
diterapkan Bank tidak hanya untuk memenuhi regulasi, tetapi comply with regulations but also to improve performance
juga meningkatkan kinerja dan daya saing berkelanjutan. and sustainable competitiveness. GCG implementation
Implementasi GCG mengikuti kebijakan, prosedur, dan follows industry policies, procedures, and best practices
praktik terbaik industri, guna menjaga kesehatan Bank, to maintain the Bank’s soundness, strengthen community
memperkuat kepercayaan publik, serta memberi nilai tambah trust, and provide added value to stakeholders. The Bank
bagi pemangku kepentingan. Bank mengacu pada regulasi adheres to Financial Services Authority regulations and
Otoritas Jasa Keuangan dan PUGKI 2021 yang berlandaskan the 2021 General Guidelines for PUGKI, which are based on
4 (empat) pilar: perilaku beretika, akuntabilitas, transparansi, 4 (four) pillars: ethical behavior, accountability,
dan keberlanjutan, yang merupakan pengembangan dari nilai transparency, and sustainability. These pillars are
transparansi, akuntabilitas, responsibilitas, independensi, the development of values of transparency, accountability,
kewajaran, dan kesetaraan. responsibility, independence, fairness, and equality.
Pilar Governansi Implementasi
Governance Pillars Implementation
Bank senantiasa mengedepankan kejujuran, memperlakukan semua pihak dengan hormat, memenuhi komitmen,
membangun serta menjaga nilai-nilai moral dan kepercayaan secara konsisten. Bank memperhatikan kepentingan
Pemegang Saham dan pemangku kepentingan lainnya berdasarkan asas kewajaran dan kesetaraan dan dikelola secara
independen sehingga masing-masing organ Bank tidak saling mendominasi dan tidak dapat diintervensi oleh pihak lain.
The Bank always prioritizes honesty, treats all parties with respect, fulfills its commitments, as well as consistently builds
Perilaku Beretika and maintains moral values and beliefs. The Bank pays attention to the interests of Shareholders and other stakeholders
Ethical Conduct based on the principle of fairness and equality, and each organ of the Bank is managed independently so that it does
not dominate the other and cannot be intervened by other parties.
Bank dapat mempertanggungjawabkan kinerja secara transparan dan wajar. Untuk itu Bank dikelola secara benar,
terukur, dan sesuai dengan kepentingan Bank dengan tetap memperhitungkan kepentingan Pemegang Saham dan
pemangku kepentingan. Akuntabilitas merupakan prasyarat yang diperlukan untuk mencapai kinerja yang berkelanjutan.
The Bank is accountable for its performance in a transparent and fair manner. For this reason, the Bank is managed
properly, measurably, and in accordance with the Bank’s interests, while still considering the interests of Shareholders
Akuntabilitas
and stakeholders. Accountability is the prerequisite needed to achieve the sustainable performance.
Accountability
Bank menyediakan informasi yang material dan relevan dengan cara yang mudah diakses dan dipahami oleh pemangku
kepentingan. Bank mengambil inisiatif untuk mengungkapkan tidak hanya masalah yang disyaratkan oleh peraturan
perundang-undangan, tetapi juga hal yang penting untuk pengambilan keputusan oleh Pemegang Saham dan pemangku
kepentingan lainnya.
The Bank provides relevant material information that is easily accessible and understood by the stakeholders. The Bank
Transparansi takes the initiative to disclose not only issues required by laws and regulations, but also important matters for decision
Transparency making by Shareholders and other stakeholders.
Bank mematuhi peraturan perundang-undangan serta berkomitmen melaksanakan tanggung jawab terhadap
masyarakat dan lingkungan agar berkontribusi pada pembangunan berkelanjutan melalui kerja sama dengan semua
pemangku kepentingan terkait untuk meningkatkan kehidupan mereka dengan cara yang selaras dengan kepentingan
bisnis dan agenda pembangunan berkelanjutan.
The Bank complies with the laws and regulations and is committed to carrying out its responsibilities towards community
Keberlanjutan and environment in order to contribute to sustainable development by working with all relevant stakeholders to improve
Sustainability their lives aligned with the business interests and the sustainable development agenda.
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Struktur GCG
GCG Structures
Struktur GCG Bank terdiri dari organ utama, The Bank’s GCG structure consists of main organs,
RUPS, Dewan Komisaris, dan Direksi, serta GMS, Board of Commissioners, and Board of Directors,
organ pendukung, seperti komite di tingkat as well as supporting organs, such as committees
Dewan Komisaris dan Direksi, Sekretaris Perusahaan, at Board of Commissioners and Board of Directors
unit bisnis, dan unit independen. Struktur ini dirancang levels, Corporate Secretary, business units, and
untuk memperjelas pemisahan tugas, tanggung jawab, independent units. This structure is designed to
mekanisme pengambilan keputusan, dan pelaporan, sesuai clarify the separation of duties, responsibilities,
peraturan yang berlaku, sekaligus memastikan adanya decision-making mechanisms, and reporting, in accordance
check and balances dalam penerapan GCG. with applicable regulations, while ensuring check and
balances in GCG implementation.
Rapat Umum Pemegang Saham
General Meeting of Shareholders
Dewan Komisaris Direksi
Board of Commissioners Board of Directors
Komite Pemantau Risiko
Risk Monitoring Committee Komite Pengarah
Komite Manajemen Risiko Teknologi Informasi
Corporate Secretary Division
Risk Management Committee Information Technology
Steering Committee
Komite Remunerasi
dan Nominasi
Remuneration and
Nomination Committee Asset and Liability Komite Produk
SKAI Division
Committee Product Committee
Komite Audit
Audit Committee Compliance, System
Komite Kredit Komite Pengadaan Procedure &
Credit Committee Procurement Committee Coordinator Customer
Protection Division
Komite Kebijakan
Komite Personalia Risk Management Division
Perkreditan
Personnel Committee
Credit Policy Committee
Komite Pemantau dan
Pelaksanaan GCG Anti-Fraud & Internal Control
Over Financial Reporting
GCG Implementation and
(ICoFR)
Monitoring Committee
Anti-Money Laundering,
Counter Terorist Financing
& Weapon Mass Destruction
(AML, CTF & WMD)
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Tata Kelola Perusahaan
Corporate Governance
Framework GCG
GCG Framework
Untuk memastikan penerapan GCG yang efektif, Bank To ensure effective GCG implementation, Bank Victoria
Victoria menetapkan Corporate Governance Framework determines Corporate Governance Framework, designed
yang dirancang sesuai peraturan berlaku dan selaras dengan in accordance with applicable regulations and in line
kondisi operasional, budaya organisasi, serta nilai inti Bank. with the Bank’s operational conditions, organizational
Kerangka ini mengintegrasikan prinsip tata kelola di seluruh culture, and core values. This framework integrates
lini bisnis, memperkuat akuntabilitas, transparansi, dan etika governance principles across all business lines,
dalam setiap pengambilan keputusan. Skema dari Corporate strengthening accountability, transparency, and ethics in all
Governance Framework Bank Victoria ditunjukkan sebagai decision-making. The scheme of Bank Victoria’s Corporate
berikut: Governance Framework is presented as follows:
Penetapan fungsi pengendalian Pemilihan dan pengawasan
Penetapan strategi dan sasaran Bank.
yang efektif. HC yang efektif.
Establishment of Bank’s strategies
Establishment of effective Selection and supervision of
and targets.
management function. effective HC.
Alokasi Wewenang,
Tugas, dan Tanggung Jawab
Organ Bank yang Efektif.
Effective Allocation of Authority,
Duties, and Responsibilities of
the Bank’s Organs.
Pemaduan budaya, kegiatan
usaha, dan perilaku dengan tujuan
menjalankan kegiatan usaha yang Pemenuhan kepentingan Pemegang
aman dan sehat, dengan integritas Saham dan pemangku kepentingan
dan patuh terhadap peraturan lainnya serta melindungi kepentingan
perundang-undangan. nasabah. Pengelolaan Bank yang profesional.
Professional management of the Bank.
Combination of culture, business Fulfillment of the Shareholders’ and
activities, and behavior with other stakeholders’ interests and
the intention of conducting safe protection of the customers’ interests.
and sound business activities, with
integrity and in compliance with
the laws and regulations.
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Peningkatan Kualitas Implementasi GCG
Improvement of GCG Implementation Quality
Bank Victoria menerapkan mekanisme tata kelola yang Bank Victoria implements governance mechanisms
mengacu pada praktik terbaik industri perbankan, dengan that adhere to banking industry best practices, with
tujuan mewujudkan Good Corporate Sustainability. the goal of achieving Good Corporate Sustainability. This
Penerapan ini dilakukan melalui serangkaian langkah implementation is carried out through a series of strategic
strategis berikut: steps as follows:
1. Menetapkan standar kualitas implementasi GCG. 1. Determining quality standard of GCG implementation.
2. Mengawasi implementasi GCG. 2. Monitoring the GCG implementation.
3. Menilai implementasi GCG. 3. Assessing the GCG implementation.
4. Meningkatkan kualitas implementasi GCG dan 4. Improving quality of GCG implementation and
benchmarking. benchmarking.
Penilaian Penerapan GCG Assessment of GCG Implementation
Dalam menjaga kualitas tata kelola, Bank Victoria To maintain the quality of governance, Bank Victoria
melaksanakan penilaian mandiri (self-assessment) GCG conducts annual GCG self-assessment as a means to
setiap tahun sebagai sarana evaluasi menyeluruh atas comprehensively evaluate the adequacy and effectiveness
kecukupan dan efektivitas penerapan prinsip-prinsip tata of governance principles implementation across all lines.
kelola di seluruh lini. Penilaian ini mengacu pada Peraturan This assessment refers to Financial Services Authority
Otoritas Jasa Keuangan No. 17 Tahun 2023 dan Surat Regulation No. 17 of 2023 and Financial Services
Edaran Otoritas Jasa Keuangan No. 14/SEOJK.03/2025 Authority Circular No. 14/SEOJK.03/2025 on Governance
tentang Penerapan Tata Kelola bagi Bank Umum, praktik Implementation for Commercial Banks, banking industry
terbaik industri perbankan, serta perkembangan regulasi best practices, and the latest regulatory developments.
terkini. Evaluasi dilakukan terhadap 3 (tiga) aspek utama, Evaluation is conducted on 3 (three) main aspects, namely
yaitu governance structure, governance process, dan governance structure, governance process, and governance
governance outcome dengan mencakup 16 (enam belas) outcome, encompassing 16 (sixteen) assessment factors,
faktor penilaian, antara lain: including:
1. Pelaksanaan tugas dan tanggung jawab Direksi. 1. Implementation of Board of Directors’ duties and
responsibilities.
2. Pelaksanaan tugas dan tanggung jawab 2. Implementation of Board of Commissioners’ duties and
Dewan Komisaris. responsibilities.
3. Kelengkapan dan pelaksanaan tugas Komite. 3. Completeness and implementation of Committee’s
duties.
4. Penanganan benturan kepentingan. 4. Management of conflict of interest.
5. Penerapan fungsi kepatuhan. 5. Implementation of compliance function.
6. Penerapan fungsi Audit Internal. 6. Implementation of Internal Audit function.
7. Penerapan fungsi Audit Eksternal. 7. Implementation of external audit function.
8. Penerapan manajemen risiko, termasuk sistem 8. Implementation of risk management including internal
pengendalian intern. control systems.
9. Pemberian remunerasi. 9. Provision of remuneration.
10. Penyediaan dana kepada pihak terkait (related party) 10. Provision of funds to related party and large exposures.
dan penyediaan dana besar (large esposures).
11. Integritas pelaporan dan sistem teknologi informasi. 11. Integrity of reporting and information technology system.
12. Rencana strategis Bank. 12. The Bank’s strategic plan.
13. Aspek Pemegang Saham. 13. Shareholders aspect.
14. Penerapan strategi anti-fraud, termasuk 14. Implementation of anti-fraud strategies, including
anti-penyuapan. anti-bribery.
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Tata Kelola Perusahaan
Corporate Governance
15. Penerapan keuangan berkelanjutan, termasuk 15. Implementation of sustainable finance, including
penerapan tanggung jawab sosial dan lingkungan. implementation of social and environmental
responsibility.
16. Penerapan tata kelola dalam kelompok usaha Bank. 16. Implementation of governance within the Bank’s
business group.
Berdasarkan kriteria penilaian tersebut, hasil penilaian baik Based on these assessment criteria, the assessment
dari sisi governance structure, governance process, dan results for governance structure, governance process,
governance outcome tahun buku 2025 disajikan sebagai and governance outcome for the 2025 fiscal year were
berikut: presented as follows:
Peringkat Definisi Peringkat
Rating Rating Definition
Individu Baik
2
individual Good
Analisis
Analysis
Bank telah melakukan penerapan GCG yang secara umum baik, tercermin dari penerapan terhadap 16 (enam belas) aspek yang telah dituangkan
dalam analisis. Secara umum beberapa kelemahan yang ada, berkurang signifikan dari tahun sebelumnya dan dapat diselesaikan dengan tindakan
normal oleh manajemen Bank.
The Bank has implemented GCG, which in general is good, as reflected in the implementation of the 16 (sixteen) aspects outlined in the analysis.
In general, some of the existing weaknesses significantly decrease compared to the previous year and can be resolved with normal actions by
the management of the Bank.
Hasil skor self-assessment GCG Bank Victoria disusun The results of Bank Victoria’s GCG self-assessment score
berdasarkan evaluasi terhadap kesesuaian pelaksanaan are compiled based on evaluation of the compliance of
tata kelola dengan 3 (tiga) aspek utama, yaitu governance governance implementation with 3 (three) main aspects,
structure, governance process, dan governance outcome. namely governance structure, governance process, and
Penilaian ini dilakukan secara menyeluruh untuk setiap governance outcome. This assessment is conducted
kriteria, disertai dengan langkah tindak lanjut yang dijelaskan comprehensively for each criterion, accompanied by
sebagai berikut: follow-up steps, as explained below:
Kekuatan (Strength) Penerapan Tata Kelola Bank
The Strength of the Bank’s Governance Implementation
Governance Structure • Bank telah menjalankan struktur tata kelola yang baik sesuai dengan ketentuan Peraturan Otoritas Jasa Keuangan
No. 17 Tahun 2023 tentang Tata Kelola yang Baik. Kepatuhan ini tercermin dari kesesuaian komposisi anggota
Direksi, Dewan Komisaris, serta telah dibentuk komite-komite Bank (Komite di bawah Dewan Komisaris dan Direksi
termasuk pembentukan Komite Non-Mandatory), efektivitas komite yang telah dibentuk ketersediaan Pedoman
dan Tata Tertib (Charter), guna memastikan GCG telah diterapkan dalam segala kegiatan Bank.
• Pada periode semester II tahun 2025, Dewan Komisaris telah melaksanakan tugas pengawasan dengan baik
serta telah memberi saran dan/atau arahan atas kebijakan yang di ambil Direksi terhadap operasional dan bisnis
Bank, yang secara umum mengacu pada rencana bisnis yang telah ditetapkan, serta memastikan kepatuhan
terhadap seluruh peraturan perundang-undangan yang berlaku dan atas pelaksanaan tugas dan tanggung jawab
Dewan Komisaris dipertanggungjawabkan dalam RUPS Tahunan yang telah diselenggarakan pada Juni tahun 2025.
• Bank telah menerapkan prinsip tiga (3) lini pertahanan (three lines of defense) untuk sistem pengendalian internal.
Setiap “lini pertahanan” memiliki serangkaian tanggung jawab khusus untuk manajemen dan pengendalian risiko.
• The Bank has implemented good governance structure in accordance with the provisions of Financial Services
Authority Regulation No. 17 of 2023 on Good Governance. This compliance is reflected in the appropriate
composition of the Board of Directors and Board of Commissioners, as well as the establishment of Bank
committees (Committees under Board of Commissioners and Board of Directors, including the establishment of
Non-Mandatory Committees), the effectiveness of the established committees, and the availability of Charter to
ensure GCG is implemented in all Bank activities.
• In the second semester of 2025, the Board of Commissioners performed its supervisory duties effectively and
provided advice and/or direction on policies adopted by the Board of Directors regarding the Bank’s operations
and business, which generally referred to the established business plan. It also ensured compliance with all
applicable laws and regulations. The Board of Commissioners’ duties and responsibilities implementation was
accounted for in the Annual GMS held in June 2025.
• The Bank has implemented the principle of three (3) lines of defense for its internal control system. Each “line of
defense” has a specific set of responsibilities for risk management and control.
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Kekuatan (Strength) Penerapan Tata Kelola Bank
The Strength of the Bank’s Governance Implementation
Governance Process • Direksi telah melaksanakan tugas dan tanggung jawabnya sesuai dengan pedoman serta kewenangan yang
tercantum dalam Anggaran Dasar. Dalam menjalankan peran, termasuk upaya pencapaian target Rencana Bisnis
Bank (RBB), Direksi berpedoman pada peraturan perundang-undangan, Anggaran Dasar, BoD Charter, dan
prinsip-prinsip tata kelola yang baik yang berlaku. Dengan cara ini, Direksi memastikan kepatuhan terhadap prinsip
kehati-hatian, ketentuan Batas Maksimum Pemberian Kredit (BMPK), ketentuan pihak terkait, serta aturan lain yang
relevan.
• Dewan Komisaris telah melakukan fungsi pengawasan terhadap kinerja Direksi, baik melalui mekanisme rapat
maupun berdasar rekomendasi dari komite, serta memberikan saran dan/atau arahan secara tertulis.
• Direktur yang membawahi fungsi kepatuhan telah memastikan kepatuhan Bank terhadap ketentuan yang berlaku.
Pelaksanaan fungsi kepatuhan, anti-pencucian uang, manajemen risiko, Internal Audit serta anti-fraud telah
berjalan sesuai dan memenuhi pedoman intern sesuai dengan peraturan perundang-undangan, guna memastikan
fungsi Satuan Kerja Manajemen Risiko, Satuan Kerja Kepatuhan, Unit AML CFT WMD, serta Unit Anti-Fraud &
ICoFR telah menjalankan fungsinya secara independen dan objektif.
• Sosialisasi sejumlah peraturan baru, resosialisasi peraturan yang diperlukan serta pemberian refreshment bagi
Compliance Champion sebagai liasion officer divisi dan/atau cabang yang antara lain bertugas untuk melakukan
sosialisasi peraturan dan kebijakan di divisi dan/atau cabang tempatnya ditugaskan, telah dilakukan pada semester
II tahun 2025. Demikian juga penerapan self-assessment checklist yang wajib dilakukan oleh Compliance
Champion di cabang, dalam rangka monitor kepatuhan di cabang pada regulasi dan ketentuan internal yang
berlaku dinilai cukup efektif dalam meningkatkan kesadaran dan pemahaman karyawan pada regulasi dan/atau
Standard Operating Procedure (SOP) yang berlaku.
• The Board of Directors has conducted its duties and responsibilities in accordance with the guidelines and
authorities stated in the Articles of Association. In performing its role, including the efforts to achieve the Bank’s
Business Plan (RBB) targets, the Board of Directors is guided by laws and regulations, Articles of Association, BoD
Charter, and the applicable good governance principles. In this way, the Board of Directors ensures its compliance
with the principle of prudence, provision of Legal Lending Limit (LLL), provision of related parties, and other
relevant regulations.
• The Board of Commissioners has carried out its supervisory function on the Board of Directors’ performance,
either through meetings or based on committee recommendations, as well as in providing advice and/or direction
in writing.
• The Director in charge of compliance function has ensured the Bank’s compliance with the applicable regulations.
The implementation of compliance, anti-money laundering, risk management, Internal Audit, and anti-fraud
functions has been carried out in line with and in accordance with internal guidelines in accordance with laws and
regulations. This ensures that the Risk Management Work Unit, Compliance Work Unit, AML CFT WMD Unit, and
Anti-Fraud & ICoFR Unit carry out their functions independently and objectively.
• Dissemination of several new regulations, re-dissemination of necessary regulations, and provision of refreshment
training for Compliance Champions, who serve as division and/or branch liaison officers, whose duties include
disseminating regulations and policies in their assigned divisions and/or branches, were implemented in
the second semester of 2025. Similarly, the implementation of a mandatory self-assessment checklist by
Compliance Champions at branches to monitor branch compliance with applicable regulations and internal
provisions was deemed quite effective in increasing employee awareness and understanding of applicable
regulations and/or Standard Operating Procedures (SOPs).
Governance Outcome • Dewan Komisaris telah melakukan tugas pengawasan dan telah memberikan arahan kepada Direksi
(baik berdasarkan masukan dari komite maupun berdasarkan hasil pengawasan langsung) antara lain melalui
media rapat gabungan Dewan Komisaris dan Direksi yang dilakukan secara berkala paling sedikit 1 (satu) kali dalam
2 (dua) bulan, ataupun pada rapat Komite Kredit untuk kredit dengan jumlah tertentu. Pemantauan dan hasil
evaluasi juga diberikan Dewan Komisaris atas pencapaian RBB pada semester II tahun 2025.
• Direksi telah menjalankan tugas dan tanggung jawabnya melakukan pengurusan Bank sesuai kewenangan yang
diberikan dalam RUPS dan Anggaran Dasar perusahaan secara bertanggung jawab, di mana hal ini dapat dilihat
antara lain pada hasil Penilaian sendiri tingkat kesehatan Bank periode Juni 2024 dan periode sebelumnya adalah
peringkat 2 (dua) (Surat Otoritas Jasa Keuangan No. SR-207/PB.32/2024 tanggal 26 Oktober 2024 dan Surat
Otoritas Jasa Keuangan No. SR-57/PB.321/2023 tanggal 2 Agustus 2023).
• Selama semester II tahun 2025, Bank dalam menerapkan GCG, yaitu Bank telah menindaklanjuti regulasi terbaru
seperti antara lain:
» Menginikan kebijakan dan SOP sesuai dengan perubahan regulasi serta best practice sesuai dengan transaksi
operasional.
» Dalam rangka meningkatkan aspek kepatuhan pada level cabang dan/atau divisi terkait lainnya, Satuan Kerja
Kepatuhan telah menunjuk sejumlah Compliance Champion di cabang dan divisi. Kegiatan yang dilakukan
Satuan Kerja Kepatuhan adalah dengan melakukan sosialisasi setiap semester 1 (satu) kali dan menugaskan
Compliance Champion di cabang menyampaikan self-assessment kepatuhan setiap triwulan.
» Pada semester II tahun 2025, Bank telah menyelesaikan seluruh komitmen temuan Otoritas Jasa Keuangan
tahun 2024 dan on progress menyelesaikan komitmen temuan Otoritas Jasa Keuangan tahun 2025.
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2025 Annual and Sustainability Report 177
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Tata Kelola Perusahaan
Corporate Governance
Kekuatan (Strength) Penerapan Tata Kelola Bank
The Strength of the Bank’s Governance Implementation
• The Board of Commissioners has performed its supervisory duties and provided direction to the Board of Directors
(based on input from committees and the results of direct supervision), including through joint meetings of
the Board of Commissioners and Board of Directors held periodically at least once every 2 (two) months, or at
Credit Committee meetings for loans of a certain amount. The Board of Commissioners also provided monitoring
and evaluation results regarding RBB achievement in the second semester of 2025.
• The Board of Directors has responsibly carried out its duties and responsibilities in managing the Bank in
accordance with the authority granted in the GMS and the Company’s Articles of Association. This is evident,
among others, in the Bank’s self-assessment of its sound level for the period of June 2024 and the previous period,
which ranked 2 (two) (Financial Services Authority Letter No. SR-207/PB.32/2024 dated 26 October 2024 and
Financial Services Authority Letter No. SR-57/PB.321/2023 dated 2 August 2023).
• During the second semester of 2025, the Bank implemented GCG by following the latest regulations, including:
» Updating policies and SOPs in accordance with regulatory changes and best practices for operational
transactions.
» To improve compliance at the branch and/or other relevant division levels, the Compliance Unit has appointed
several Compliance Champions in branches and divisions. The activities carried out by Compliance Work Unit
include conducting dissemination once every semester and assigning Compliance Champions at branches to
conduct quarterly compliance self-assessments.
» In the second semester of 2025, the Bank completed all commitments from the Financial Services Authority
findings in 2024 and was on progress to complete the commitments from the Financial Services Authority
findings in 2025.
Kelemahan (Weakness) Penerapan Tata Kelola Bank
The Weakness of the Bank’s Governance Implementation
Governance Structure Secara keseluruhan struktur tata kelola Bank telah berjalan dengan baik, dengan mendasarkan pada segenap
perundangan, regulasi, dan ketentuan internal yang berlaku.
Overall, the Bank’s governance structure has been operating well, based on all applicable laws, regulations, and
internal provisions.
Governance Process Pada semester II tahun 2025, masih terdapat denda yang dikenakan regulator pada Bank, terkait keterlambatan
dan/atau kesalahan penyampaian laporan. Hal ini mencerminkan masih terdapatnya kelemahan proses tata kelola
informasi dalam organisasi Bank yang perlu dilakukan tindak lanjut untuk meminimalisir kesalahan yang dapat
mengakibatkan timbulnya sanksi teguran ataupun denda dari regulator atas pelanggaran ketentuan tersebut.
Ke depannya, Bank akan melakukan pengembangan dan/atau perbaikan pada sistem pelaporan, serta menetapkan
penanggung jawab yang jelas, beserta alternatifnya atas setiap laporan.
In the second semester of 2025, the Bank still incurred fines imposed by regulators for late and/or incorrect report
submissions. This reflects ongoing weaknesses in the Bank’s information governance process, which require
follow-up to minimize errors that could result in warnings or fines from regulators for violations of these provisions.
Moving forward, the Bank will develop and/or improve its reporting system, as well as establish clear responsibilities
and alternatives for each report.
Governance Outcome • Walaupun pada semester II tahun 2025 masih terdapat pengenaan sanksi/denda oleh regulator kepada Bank yang
pada umumnya disebabkan oleh keterlambatan penyampaian dan/atau keterlambatan koreksi laporan di luar batas
waktu, namun sanksi tersebut terkonsentrasi pada beberapa jenis laporan tertentu, khususnya terkait Laporan
Bulanan Umum Terintegrasi (LBUT) (termasuk koreksi) serta sanksi administratif hasil pengawasan/pemeriksaan
Otoritas Jasa Keuangan. Dengan mempertimbangkan bahwa kewajiban pelaporan Bank kepada regulator
(Otoritas Jasa Keuangan/Bank Indonesia/Pusat Pelaporan dan Analisis Transaksi Keuangan) mencakup berbagai
laporan harian, mingguan, dan bulanan, maka temuan keterlambatan/koreksi yang berujung denda tersebut dinilai
relatif terbatas secara cakupan. Atas hal ini, Bank telah menjadikan kejadian tersebut sebagai perhatian serius unit
kerja terkait dan akan terus memperkuat pengendalian serta monitoring pelaporan guna menjaga kualitas dan
ketepatan waktu penyampaian laporan Bank.
• Pada semester II tahun 2025, masih terus dilakukan pengkinian atas kebijakan dan/atau prosedur, sehubungan
perubahan regulasi yang mendasarinya dan/atau jatuh tempo masa reviu, di mana penginian atas existing kebijakan
dan/atau prosedur dilakukan secara berkesinambungan dan bertahap sesuai skala prioritas dan rencana kerja yang
telah disusun, sehubungan beberapa keterbatasan pada Bank.
• Although regulators continued to impose sanctions/fines on the Bank in the second semester of 2025, generally
due to late submission and/or late correction of reports beyond the deadline, these sanctions were concentrated
on certain types of reports, particularly those related to the Integrated Monthly General Report (LBUT) (including
corrections) and administrative sanctions resulting from supervision/inspections by the Financial Services
Authority. Considering that the Bank’s reporting obligations to the regulator (Financial Services Authority/Bank
Indonesia/Financial Transaction Reports and Analysis Center) encompass a variety of daily, weekly, and monthly
reports, the findings of late corrections resulting in fines are considered relatively limited in scope. In response,
the Bank has taken this incident seriously and will continue to strengthen reporting controls and monitoring to
maintain the quality and timeliness of the Bank’s report submissions.
• In the second semester of 2025, updates to policies and/or procedures were continued to be made due to
underlying regulatory changes and/or review due dates. Updates to existing policies and/or procedures are carried
out continuously and in stages according to the established priorities and work plan, in light of several limitations
within the Bank.
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Rekomendasi dan Tindak Lanjut Recommendation and Follow-Up
Penilaian GCG on GCG Assessment
Penilaian penerapan GCG Bank tahun 2025 menghasilkan The assessment of the Bank’s GCG implementation in 2025
sejumlah rekomendasi dari regulator yang perlu resulted in several recommendations from regulators to be
ditindaklanjuti oleh Bank untuk memastikan perbaikan followed up by the Bank to ensure continuous improvement.
berkelanjutan. Rincian rekomendasi tersebut sebagai Details of these recommendations are as follows:
berikut:
Rekomendasi Rencana Tindak Lanjut Tindakan Korektif
Recommendation Follow-Up Plan Corrective Action
Hasil pemeriksaan Otoritas Jasa Keuangan Bank berkomitmen meningkatkan kualitas Bank telah melakukan perbaikan pada semua
2025 wajib ditindaklanjuti, terutama untuk proses manajemen risiko kredit dan aspek yang menjadi concern dari regulator,
temuan dengan target date yang telah risiko operasional, termasuk perbaikan seperti penginian kebijakan dan prosedur
ditetapkan, sesuai dengan komitmen Bank pada penerapan tata kelola dan program perkreditan, operasional, serta APU-PPT dan
kepada Otoritas Jasa Keuangan. Anti-Pencucian Uang, Pencegahan Pendanaan PPPSPM.
Terorisme, dan Pencegahan Pendanaan
Proliferasi Senjata Pemusnah Massal (APU-PPT
dan PPPSPM).
Results of the 2025 Financial Services The Bank is committed to improving the quality The Bank has made improvements in all aspects
Authority audit must be followed up, of its credit and operational risk management of regulatory concern, such as updating credit
particularly for findings with predetermined processes, including improvements to and operational policies and procedures, as well
target date, in line with the Bank’s commitment the governance implementation and programs as AML-CTF and CPF.
to the Financial Services Authority. for Anti-Money Laundering, Counter-Terrorist
Financing, and Counter-Proliferation Financing
of Weapons of Mass Destruction (AML-CTF and
CPF).
Informasi laporan pelaksanaan GCG Bank juga dapat Information on the Bank’s GCG implementation report
di akses pada situs web Bank bagian Laporan Tata Kelola is also accessible on the Bank’s website under Good
Perusahaan (Good Corporate Governance). Corporate Governance Report section.
PT Bank Victoria International Tbk
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Tata Kelola Perusahaan
Corporate Governance
Rapat Umum Pemegang Saham
General Meeting of Shareholders
Rapat Umum Pemegang Saham (RUPS) merupakan organ The General Meeting of Shareholders (GMS) is the highest
tertinggi dalam tata kelola Bank, di mana Pemegang organ in the Bank’s governance, where Shareholders
Saham menjalankan haknya untuk menentukan kebijakan exercise their rights to determine strategic policies,
strategis, termasuk pengangkatan atau pemberhentian including appointment or dismissal of the Board of
Dewan Komisaris dan Direksi, persetujuan Laporan Commissioners and Board of Directors, approval of
Keuangan, distribusi dividen, serta perubahan Anggaran the Financial Statements, distribution of dividends,
Dasar. Penyelenggaraan RUPS mengacu pada peraturan and amendments to the Articles of Association. GMS
perundang-undangan yang berlaku dan terdiri atas implementation refers to the applicable laws and regulations
RUPS Tahunan, yang wajib dilaksanakan paling lambat and consists of Annual GMS, required to be held no later
6 (enam) bulan setelah tahun buku berakhir, serta RUPS than 6 (six) months after the end of the fiscal year, and
Luar Biasa yang dapat diselenggarakan sesuai kebutuhan. Extraordinary GMS, may be held as necessary.
Peran Pemegang Saham dalam Shareholders’ Role in Maintaining
Menjaga Kesehatan dan Soundness and Sustainability of
Keberlangsungan Usaha Bank Bank Businesses
Sesuai dengan ketentuan Peraturan Otoritas Jasa Keuangan In accordance with Financial Services Authority Regulation
mengenai penerapan tata kelola bank umum, Pemegang on good corporate governance implementation in
Saham berperan dalam mendukung penerapan GCG serta commercial banks, Shareholders play a role in supporting
menjaga keberlanjutan usaha Bank melalui pelaksanaan hak GCG implementation and maintaining the Bank’s business
dan kewajibannya secara bertanggung jawab. Pelaksanaan sustainability through responsible exercise of their rights
peran tersebut dilakukan dengan tetap memperhatikan and obligations. This role is carried out while adhering to
prinsip kehati-hatian, kepatuhan terhadap peraturan prudent principles, compliance with laws and regulations,
perundang-undangan, serta ketentuan Anggaran Dasar and provisions of the Bank’s Articles of Association.
Bank.
Pemegang Saham menjalankan kewenangannya melalui Shareholders exercise their authority through the
RUPS sebagai organ Bank yang memiliki wewenang yang GMS as the Bank’s organ with authority not granted to
tidak diberikan kepada Dewan Komisaris maupun Direksi. the Board of Commissioners or Board of Directors. Through
Melalui RUPS, Pemegang Saham menetapkan keputusan the GMS, Shareholders make strategic decisions within
strategis sesuai dengan kewenangannya, termasuk their authority, including Annual Report ratification,
pengesahan Laporan Tahunan, penetapan penggunaan determination of appropriation of income, as well as
laba, serta pengangkatan dan pemberhentian anggota appointment and dismissal of members of the Board of
Dewan Komisaris dan Direksi, dengan memperhatikan Commissioners and Board of Directors, with due regard to
integritas, kompetensi, dan rekam jejak yang sesuai dengan their integrity, competence, and track record in accordance
ketentuan regulator. with regulatory requirements.
Dalam kerangka tata kelola, Pemegang Saham memberikan Within the governance framework, Shareholders provide
dukungan terhadap pelaksanaan fungsi pengawasan oleh support for the implementation of the supervisory
Dewan Komisaris dan fungsi pengurusan oleh Direksi, tanpa function by the Board of Commissioners and management
melakukan campur tangan terhadap kegiatan operasional function by the Board of Directors, without interfering in
Bank. Pemisahan peran dan kewenangan antar organ Bank the Bank’s operational activities. This separation of roles
tersebut dilaksanakan untuk memastikan independensi, and authorities between the Bank’s organs is implemented
akuntabilitas, serta efektivitas pengelolaan Bank sesuai to ensure the independence, accountability, and
dengan ketentuan Peraturan Otoritas Jasa Keuangan effectiveness of the Bank’s management in accordance
tentang Tata Kelola Bank Umum. with the Financial Services Authority Regulation on Good
Corporate Governance in Commercial Banks.
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Pemegang Saham juga mendukung kecukupan permodalan Shareholders also support the Bank’s capital adequacy
Bank sesuai dengan profil risiko dan ketentuan permodalan in accordance with risk profile and applicable capital
yang berlaku, sebagai bagian dari upaya menjaga ketahanan requirements, as an effort to maintain the Bank’s resilience
Bank dalam menghadapi risiko dan dinamika lingkungan in facing the risks and dynamics of business environment.
usaha. Dukungan terhadap penguatan struktur permodalan The support for strengthening capital structure
tersebut merupakan salah satu wujud komitmen Pemegang demonstrates Shareholders’ commitment to maintaining
Saham dalam menjaga kelangsungan usaha Bank secara the Bank’s business continuity.
berkelanjutan.
Dengan demikian, peran Pemegang Saham dilaksanakan Thus, the Shareholders’ role is carried out in accordance
secara selaras dengan prinsip transparansi, akuntabilitas, with the principles of transparency, accountability,
responsibilitas, independensi, dan kewajaran, guna responsibility, independence, and fairness, to ensure GCG
memastikan penerapan GCG serta mendukung implementation and support the Bank’s soundness and
pertumbuhan Bank yang sehat dan berkelanjutan. sustainable growth.
Informasi Mengenai Keputusan RUPS Information on the 2025 GMS
Tahun 2025 Resolutions
Pada tahun 2025, Bank melaksanakan 1 (satu) kali In 2025, the Bank held 1 (one) GMS, namely Annual GMS,
RUPS, yaitu RUPS Tahunan yang diselenggarakan pada held on 20 June 2025, from 10.37 WIB until finished, at
20 Juni 2025 pada pukul 10.37 WIB - selesai, bertempat di Graha BIP, Function Hall, Lt. 11, Jl. Gatot Subroto Kav. 23,
Graha BIP, Function Hall Lt. 11, Jl. Gatot Subroto Kav. 23, Jakarta Selatan 12930. The attendance of the Board of
Jakarta Selatan 12930. Kehadiran Dewan Komisaris, Direksi, Commissioners, Board of Directors, Shareholders, and
Pemegang Saham, dan pihak independen yang ditunjuk independent parties appointed at the Bank’s 2025 Annual
dalam RUPS Tahunan Bank di tahun 2025 ditunjukkan GMS is as follows:
sebagai berikut:
Komisaris Utama Independen : Zaenal Abidin Ph.D
Dewan Komisaris Komisaris Independen : Gunawan Tenggarahardja
Board of Commissioners Independent President Commissioner : Zaenal Abidin Ph.D
Independent Commissioner : Gunawan Tenggarahardja
Direktur Utama : Achmad Friscantono
Wakil Direktur Utama : Rusli
Direktur : Lembing
Direktur : Debora Wahjutirto Tanoyo
Direksi Direktur Kepatuhan dan Manajemen Risiko : Tamunan
Board of Directors President Director : Achmad Friscantono
Deputy President Director : Rusli
Director : Lembing
Director : Debora Wahjutirto Tanoyo
Director of Compliance and Risk Management : Tamunan
RUPS dihadiri oleh Pemegang Saham yang mewakili 12.746.509.137 saham atau 80,43% dari
Pemegang Saham seluruh saham dengan hak suara yang sah yang telah dikeluarkan oleh Bank.
Shareholders The GMS was attended by Shareholders representing 12,746,509,137 shares or 80.43% of all
shares with valid voting rights issued by the Bank.
Bank telah menunjuk pihak independen, yaitu Notaris Fathiah Helmi, SH, Biro Administrasi Efek,
yaitu PT Adimitra Jasa Korpora, dan Kantor Akuntan Publik Purwanto Susanti & Surja untuk
Pihak Independen melakukan proses penghitungan suara dan/atau melakukan validasi.
Independent Party
The Bank has appointed independent parties, namely Notary Fathiah Helmi, SH, Share Registrar
Bureau PT Adimitra Jasa Korpora, and Public Accounting Firm Purwanto Susanti & Surja to count
and/or validate votes.
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Tata Kelola Perusahaan
Corporate Governance
Hasil Keputusan RUPS Tahunan 20 Juni 2025
Resolutions of Annual GMS 20 June 2025
Keputusan Realisasi Pengambilan Suara
Resolutions Realization Voting
Menyetujui Laporan Tahunan Perseroan untuk Tahun Buku yang berakhir pada tanggal Telah direalisasikan Setuju : 12.745.608.037 saham
31 Desember 2024, termasuk Laporan Direksi dan Laporan Tugas Pengawasan sepenuhnya. Tidak Setuju : 901.100 saham
Dewan Komisaris Perseroan, serta mengesahkan Laporan Keuangan Perseroan Abstain :-
untuk Tahun Buku yang berakhir pada tanggal 31 Desember 2024 yang telah diaudit
oleh Kantor Akuntan Publik Purwanto Susanti & Surja dengan partner penanggung
jawab Ibu Yovita, dengan opini audit wajar dalam semua hal yang material sesuai
dengan Laporan Auditor Independen No. 00147/2.1032/AU.1/07/0242-4/1/III/2025
tanggal 6 Maret 2025. Dengan demikian, membebaskan Direksi dan Dewan Komisaris
Perseroan dari tanggung jawab dan segala tanggungan (acquit et de charge) atas
tindakan pengurusan dan pengawasan yang Direksi dan Dewan Komisaris jalankan
selama tahun buku 2024, sepanjang tindakan-tindakan tersebut tercantum dalam
neraca dan laporan laba rugi Perseroan tahun buku 2024.
Approved the Company’s Annual Report for the Fiscal Year ended 31 December 2024, Fully realized. Agree : 12,745,608,037 shares
including the Board of Directors’ Report and Board of Commissioners’ Supervisory Disagree : 901,100 shares
Report of the Company, and validated the Company’s Financial Statements Abstain :-
for the Fiscal Year ended 31 December 2024, audited by Public Accounting Firm
Purwanto Susanti & Surja with the partner in charge Mrs. Yovita, with audit opinion
of fair in all material respects according to the Independent Auditor Report
No. 00147/2.1032/AU.1/07/0242-4/1/III/2025 dated 6 March 2025. Thereby,
releasing the Board of Directors and Board of Commissioners of the Company
from all responsibilities and liabilities (acquit et de charge) for the management
and supervision actions carried out by the Board of Commissioners and Board of
Directors during the 2024 fiscal year, provided that these actions are included in
the balance sheet and profit lost statement of the Company for the 2024 fiscal year.
Menyetujui penggunaan laba bersih Perseroan sebesar Rp117.859.236.419,- untuk Telah direalisasikan Setuju : 12.745.608.037 saham
dipergunakan sebagai berikut: sepenuhnya. Tidak Setuju : 901.100 saham
1. Sebesar Rp25.000.000.000,- dibukukan sebagai pembentukan dana cadangan Abstain :-
umum, guna memenuhi ketentuan Pasal 70 Undang-Undang No. 40 Tahun 2007
tentang Perseroan Terbatas dan Pasal 25 Anggaran Dasar Perseroan.
2. Sisanya sebesar Rp92.859.236.419,- akan dibukukan sebagai laba ditahan.
Dengan demikian, Perseroan tidak memberikan dividen untuk tahun buku 2024.
Approved the appropriation of the Company’s net income of Rp117,859,236,419 for Fully realized. Agree : 12,745,608,037 shares
the following purposes: Disagree : 901,100 shares
1. A total of Rp25,000,000,000 was recorded as general reserve funds to comply with Abstain :-
Article 70 of Law No. 40 of 2007 on Limited Liability Companies and Article 25 of
the Company’s Articles of Association.
2. The remaining Rp92,859,236,419 was recorded as retained earnings.
Thus, the Company did not pay dividends for the 2024 fiscal year.
1. Memberi kuasa dan wewenang kepada PT Victoria Investama Tbk, selaku Telah direalisasikan Setuju : 12.745.606.237 saham
pemegang 44,23% saham dalam Perseroan untuk menetapkan besarnya sepenuhnya. Tidak Setuju : 1.800 saham
honorarium dan tantiem/bonus/tunjangan lain bagi anggota Dewan Komisaris Abstain : 901.100 saham
untuk tahun 2025.
2. Menyetujui pelimpahan wewenang kepada Dewan Komisaris Perseroan untuk
menetapkan besarnya gaji, tantiem/bonus/tunjangan lain bagi anggota Direksi
untuk tahun 2025, serta memberikan pelimpahan wewenang kepada Direksi untuk
menetapkan bonus kepada karyawan untuk tahun 2025.
1. Approved to grant power and authority to PT Victoria Investama Tbk, Fully realized. Agree : 12,745,606,237 shares
as the shareholder of 44.23% shares of the Company to determine the amount Disagree : 1,800 shares
of honorarium and tantiem/bonus/other allowances for members of the Board of Abstain : 901,100 shares
Commissioners for 2025.
2. Approved the transfer of authority to the Board of Commissioners to determine
the amount of salary, tantiem/bonus/other allowances for members of the Board
of Directors for 2025, and approved to grant transfer of authority to the Board of
Directors to determine employee bonus for 2025.
PT Bank Victoria International Tbk
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Keputusan Realisasi Pengambilan Suara
Resolutions Realization Voting
Menyetujui memberikan wewenang kepada Dewan Komisaris Perseroan untuk Telah direalisasikan Setuju : 12.745.608.037 saham
menunjuk akuntan publik independen dari kantor akuntan publik independen sepenuhnya. Tidak Setuju : 901.100 saham
yang terdaftar di Otoritas Jasa Keuangan, sehubungan Dewan Komisaris Abstain :-
masih dalam proses penentuan akuntan publik yang akan mengaudit buku
Perseroan dengan kriteria akuntan publik dan kantor akuntan publik wajib
terdaftar pada Otoritas Jasa Keuangan, kantor akuntan publik merupakan
salah satu anggota dari Big Four, serta akuntan publik dan kantor akuntan
publik merupakan pihak yang independen dan profesional untuk mengaudit
Laporan Keuangan Perseroan untuk tahun buku 2025 dengan memperhatikan
rekomendasi dari Komite Audit. Selain itu, dilimpahkan kewenangan kepada
Dewan Komisaris untuk menetapkan jumlah honorarium dan persyaratan lain
sehubungan dengan penunjukan kantor akuntan publik dimaksud.
Approved to grant authority to the Board of Commissioners to appoint Fully realized. Agree : 12,745,608,037 shares
an independent public accountant from the independent public accounting firm Disagree : 901,100 shares
registered with the Financial Services Authority, in relation to the ongoing process Abstain :-
of determining a public accountant who will audit the Company’s books under
the criteria of public accountant and public accounting firm must be registered
with the Financial Services Authority, public accounting firm must be a member
of the Big Four, public accountant and public accounting firm are independent
and professional parties to audit the Company’s Financial Statements for the 2025
fiscal year with due observance of recommendations from the Audit Committee.
Furthermore, granted authority to Board of Commissioners to determine
the honorarium amount and other requirements in relation to appointment of such
public accounting firm.
1. Menyutujui perubahan pengurus Perseroan, yaitu sebagai berikut: Telah direalisasikan Setuju : 12.745.608.037 saham
Direksi Perseroan terdiri dari: sepenuhnya. Tidak Setuju : 901.100 saham
Direktur Utama : Bapak Achmad Friscantono Abstain :-
Wakil Direktur Utama : Bapak Rusli
Direktur : Bapak Lembing
Direktur : Ibu Debora Wahjutirto Tanoyo
Direktur Kepatuhan dan
Manajemen Risiko : Bapak Tamunan
Dewan Komisaris Perseroan terdiri dari:
Komisaris Utama Independen : Bapak Zaenal Abidin Ph.D
Komisaris Independen : Bapak Gunawan Tenggarahardja
Komisaris : Bapak Sia Leng Ho
2. Memberikan kuasa kepada Direksi Perseroan dengan hak subtitusi untuk
menyatakan keputusan rapat sehubungan dengan pengangkatan kembali
seluruh Anggota Direksi dan Dewan Komisaris Perseroan dalam akta tersendiri
dihadapan Notaris dan untuk melakukan pemberitahuan kepada Menteri
Hukum Republik Indonesia sehubungan dengan pengangkatan kembali
seluruh Anggota Direksi dan Dewan Komisaris Perseroan tersebut di atas, serta
melakukan segala tindakan yang diperlukan dan diisyaratkan oleh peraturan
perundang-undangan yang berlaku.
1. Approved the changes to the Company’s management as follows: Fully realized. Agree : 12,745,608,037 shares
The Company’s Board of Directors consists of: Disagree : 901,100 shares
President Director : Mr. Achmad Friscantono Abstain :-
Deputy President Director : Mr. Rusli
Director : Mr. Lembing
Director : Mrs. Debora Wahjutirto Tanoyo
Director of Compliance and
Risk Management : Mr. Tamunan
The Company’s Board of Commissioners consists of:
Independent President Commissioner : Mr. Zaenal Abidin Ph.D
Independent Commissioner : Mr. Gunawan Tenggarahardja
Commissioner : Mr. Sia Leng Ho
2. Granted power to the Board of Directors with substitution right to state meeting
resolutions regarding the reappointment of all members of the Board of Directors
and Board of Commissioners in a separate deed before a Notary and to notify
the Minister of Law of the Republic of Indonesia regarding the reappointment of
all members of the Board of Directors and Board of Commissioners, and to take all
actions necessary and required by applicable laws and regulations.
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2025 Annual and Sustainability Report 183
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Tata Kelola Perusahaan
Corporate Governance
Keputusan Realisasi Pengambilan Suara
Resolutions Realization Voting
Sedangkan untuk mata acara keenam, bersifat laporan oleh karenanya tidak dilakukan - -
pengambilan keputusan.
Tidak dimintakan persetujuan rapat, hanya bersifat laporan atas realisasi
penggunaan dana hasil Penawaran Umum Berkelanjutan Obligasi III Tahap II
2024 dan Penawaran Umum Berkelanjutan Obligasi Subordinasi III Tahap I
Tahun 2024 serta hasil Exercise Waran Seri VII.
Meanwhile, the sixth agenda item was a report and therefore no resolution was - -
adopted.
No meeting approval was requested, as this was only a report on the realization
of the use of proceeds from Public Offering of Continuing Bonds III Phase II Year
2024, Public Offering of Continuous Subordinated Bonds III Phase I Year 2024, and
the results of Series VII Warrant Exercise.
Menyetujui Rencana Pemulihan dan Rencana Resolusi (Recovery Plan & Resolution Telah direalisasikan Setuju : 12.745.606.237 saham
Plan) sesuai ketentuan sebagaimana yang dilampirkan dalam Berita Acara Rapat. sepenuhnya. Tidak Setuju : 902.900 saham
Abstain :-
Approved the Recovery Plan and Resolution Plan in accordance with the provisions Fully realized. Agree : 12,745,606,237 shares
attached to the Minutes of Meeting. Disagree : 902,900 shares
Abstain :-
Informasi dan Realisasi Mengenai Information and Realization of the 2024
Keputusan RUPS Tahunan 2024 Annual GMS Resolutions
Pada tahun 2024, Bank menyelenggarakan 1 (satu) kali In 2024, the Bank held 1 (one) Annual GMS on 14 June 2024
RUPS Tahunan pada tanggal 14 Juni 2024, bertempat at Graha BIP, Function Hall, Lt. 11, Jl. Gatot Subroto Kav. 23,
di Graha BIP, Function Hall Lt. 11, Jl. Gatot Subroto Kav. 23, Jakarta Selatan.The Bank did not hold any Extraordinary
Jakarta Selatan. Bank tidak menyelenggarakan RUPS Luar GMS throughout 2024. The process of adopting resolutions
Biasa sepanjang tahun 2024. Proses pengambilan keputusan at the GMS is conducted through deliberation to reach
dalam RUPS dilakukan melalui musyawarah untuk mufakat, consensus, and in the event consensus is not reached,
dan apabila tidak tercapai, dilanjutkan dengan pemungutan voting is conducted. To maintain independence, vote is
suara. Untuk menjaga independensi, perhitungan suara counted by independent parties, namely Share Registrar
dilakukan oleh pihak independen, yaitu Biro Administrasi Bureau and Notary. The 2024 Annual GMS resolutions and
Efek dan Notaris. Keputusan RUPS Tahunan 2024 beserta their realization are presented as follows:
realisasi pelaksanaannya disajikan sebagai berikut:
Keputusan Realisasi
Resolutions Realization
Menyetujui Laporan Tahunan Perseroan termasuk Laporan Direksi, pengesahan Laporan Keuangan Tahunan, serta Laporan Telah direalisasikan
Tugas Pengawasan Dewan Komisaris pada tanggal 31 Desember 2023. sepenuhnya.
Approved the Company’s Annual Report including the Board of Directors’ Report, validation of the Annual Financial Statements, Fully realized.
as well as the Board of Commissioners’ Supervisory Report on 31 December 2023.
Menyetujui penetapan penggunaan laba bersih Bank untuk tahun buku yang berakhir pada tanggal 31 Desember 2023. Telah direalisasikan
sepenuhnya.
Approved the determination of the use of the Bank’s net income for the fiscal year ending 31 December 2023. Fully realized.
Menyetujui pemberian kuasa dan wewenang kepada wakil Pemegang Saham untuk menetapkan besarnya honorarium anggota Telah direalisasikan
Dewan Komisaris serta memberi kuasa dan wewenang kepada Dewan Komisaris untuk menetapkan pembagian tugas dan sepenuhnya.
wewenang anggota Direksi serta besarnya gaji dan tunjangan para anggota Direksi.
Approved to grant power and authority to representatives of Shareholders to determine the honorarium amount for members Fully realized.
of the Board of Commissioners and to grant power and authority to the Board of Commissioners to determine the division
of duties and authorities of members of the Board of Directors and the amount of salary and allowances for members of
the Board of Directors.
Menyetujui menunjuk akuntan publik untuk mengaudit Laporan Keuangan Bank untuk tahun buku 2024 dan memberikan kuasa Telah direalisasikan
kepada Dewan Komisaris untuk menetapkan honorarium akuntan publik tersebut serta persyaratan lain penunjukannya. sepenuhnya.
Approved to appoint a public accountant to audit the Bank’s Financial Statements for the 2024 fiscal year and granted Fully realized.
authorities to the Board of Commissioners to determine the honorarium for public accountant and other requirements for
the appointment.
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Keputusan Realisasi
Resolutions Realization
Menyetujui pembatalan perubahan pengurus yang telah diputuskan pada RUPS Tahunan Perseroan tanggal 26 Mei 2023. Telah direalisasikan
sepenuhnya.
Approved to cancel the changes to the management resolved at the Company’s Annual GMS on 26 May 2023. Fully realized.
Menyetujui Laporan Realisasi Penggunaan Dana Hasil Exercise Waran Seri VII. Telah direalisasikan
sepenuhnya.
Approved the Report on the Realization of the Use of Proceeds from Exercise of Series VII Warrants. Fully realized.
Menyetujui perubahan Anggaran Dasar Perseroan di antaranya dalam rangka penyesuaian atas diterbitkannya Peraturan Telah direalisasikan
Otoritas Jasa Keuangan No. 17 Tahun 2023. sepenuhnya.
Approved the amendment to the Company’s Articles of Association, including in order to comply with the issuance of Financial Fully realized.
Services Authority Regulation No. 17 of 2023.
Dewan Komisaris
Board of Commissioners
Dewan Komisaris memegang peran penting dalam The Board of Commissioners plays a crucial role in
mengawasi kebijakan manajemen dan keseluruhan supervising management policies and overall direction
arah yang diambil oleh Direksi terkait dengan Bank dan taken by the Board of Directors in relation to the Bank
kegiatan bisnisnya. Dewan Komisaris dipercayakan and its business activities. The Board of Commissioners is
untuk memberikan nasihat strategis kepada Direksi serta entrusted with providing strategic advice to the Board of
memantau pelaksanaan rencana jangka panjang, rencana Directors and overseeing the implementation of the Bank’s
kerja, dan anggaran Bank, dengan mematuhi ketentuan long-term plan, work plan, and budget, in compliance with
yang tercantum dalam Anggaran Dasar, keputusan RUPS, the provisions stated in the Articles of Association, GMS
serta hukum dan peraturan yang berlaku. resolutions, and applicable laws and regulations.
Pedoman Dewan Komisaris Board of Commissioners Charter
Dalam melaksanakan tugasnya, Dewan Komisaris memiliki In performing its duties, the Board of Commissioners
pedoman dan tata tertib kerja yang dikenal sebagai has charter and work guidelines known as Board of
Board of Commissioners Charter (BOC Charter), yang telah Commissioners Charter (BOC Charter), updated and
diperbarui dan disahkan melalui Keputusan Dewan Komisaris ratified through the Board of Commissioners’ Decision
No. 001/SK-KOM/12/23 tanggal 6 Desember 2023. No. 001/SK-KOM/12/23 dated 6 December 2023.
Ruang Lingkup Pekerjaan dan Tanggung Scope of Work and Responsibilities
Jawab Masing-Masing Anggota of Each Member of the Board of
Dewan Komisaris Commissioners
Untuk meningkatkan efektivitas pelaksanaan tugas, To improve the effectiveness of duty implementation,
Dewan Komisaris menetapkan pembagian peran khusus the Board of Commissioners determines a specific division
bagi setiap anggota tanpa mengurangi hak, kewajiban, dan of roles for each member without diminishing rights,
kewenangannya. Ruang lingkup tugas dan tanggung jawab obligations, and authorities. The scope of these duties and
tersebut ditetapkan melalui Keputusan Dewan Komisaris responsibilities is stipulated in the Board of Commissioners’
No. 001/SK-KOM/08/25 tanggal 6 Agustus 2025 tentang Decision No. 001/SK-KOM/08/25 dated 6 August 2025
Pembagian Tugas dan Wewenang Anggota Board of on the Division of Duties and Authorities of Members of
Commisioners. Adapun pembagian tugas tersebut sebagai the Board of Commissioners. The division of duties is as
berikut: follows:
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Tata Kelola Perusahaan
Corporate Governance
Nama dan Jabatan Tugas dan Tanggung Jawab
Name and Position Duties and Responsibilities
Zaenal Abidin Ph.D • Melakukan koordinasi dan memberikan pengarahan • Coordinating and providing direction to the Board of
Komisaris Utama Independen kepada anggota Dewan Komisaris. Commissioners’ members.
Independent President • Mengoordinasikan pengawasan yang dilakukan oleh • Coordinating the supervision carried out by
Commissioner anggota Dewan Komisaris sesuai dengan bidangnya the Board of Commissioners’ members according to
masing-masing. their respective fields.
• Menyelenggarakan dan memimpin: • Organizing and leading:
› Rapat internal Dewan Komisaris. › Board of Commissioners internal meeting.
› Rapat gabungan Dewan Komisaris dan Direksi › Joint meetings of the Board of Commissioners
guna membahas dan mengevaluasi perkembangan and Board of Directors to discuss and evaluate
laporan kinerja Direksi. the progress of the Board of Directors’ performance
reports.
• Melakukan pengawasan kegiatan pada bidang-bidang: • Supervising activities in the following areas:
› Good Corporate Governance. › Good Corporate Governance.
› Compliance, System Procedure & Coordinator › Compliance, System Procedure & Coordinator
Customer Protection. Customer Protection.
› Risk Management. › Risk Management.
› SKAl & ICOFR. › SKAl & ICOFR.
› Anti-Fraud. › Anti-Fraud.
› Anti-Money Laundering, Counter Terrorist › Anti-Money Laundering, Counter Terrorist
Financing & Weapon Mess Destruction. Financing & Weapon Mess Destruction.
• Melakukan pengawasan kegiatan bidang Internal • Supervising activities in Internal Audit areas.
Audit.
• Memberikan tugas lain kepada anggota • Giving other duties to the Board of Commissioners’
Dewan Komisaris. members.
• Membuat konsep memorandum kepada Direksi • Creating a draft of memorandum to the Board
berkaitan dengan pengawasan dan pembinaan of Directors relating to the field supervision and
bidangnya. development.
• Mengambil alih tugas Komisaris lainnya apabila yang • Taking over the duties of other Commissioners in
bersangkutan berhalangan. the event the person concerned is absent.
• Memimpin rapat gabungan antara Direksi dan • Leading joint meetings between the Board of
Dewan Komisaris. Directors and Board of Commissioners.
Gunawan Tenggarahardja • Melakukan pengawasan kegiatan bidang-bidang: • Supervising activities in the following areas:
Komisaris Independen › Information Technology. › Information Technology.
Independent Commissioner › Operations. › Operations.
› Human Capital Management & General Affair. › Human Capital Management & General Affair.
› Corporate Legal. › Corporate Legal.
› Credit Legal. › Credit Legal.
› Change Management Office. › Change Management Office.
› Marketing Communication, Brand & Product › Marketing Communication, Brand & Product
Division. Division.
• Membahas permasalahan-permasalahan bidang yang • Discussing issues in the areas under their supervision.
berada di bawah pengawasannya.
• Membantu mempersiapkan penyusunan laporan bagi • Assisting the preparation of reports for the Financial
Otoritas Jasa Keuangan pada setiap akhir semester, Services Authority at the end of each semester,
khususnya mengenai bidang-bidang yang berada di particularly regarding the fields under their
bawah pengawasannya. supervision.
• Membuat konsep memorandum kepada Direksi • Creating a draft of memorandum to the Board
berkaitan dengan pengawasan dan pembinaan of Directors relating to the field supervision and
bidangnya. development.
• Mewakili tugas Komisaris Utama dan Komisaris lainnya, • Representing the duties of the President
apabila yang bersangkutan berhalangan. Commissioner and other Commissioners, in the event
the person concerned cannot attend the meeting.
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Nama dan Jabatan Tugas dan Tanggung Jawab
Name and Position Duties and Responsibilities
Sia Leng Ho • Melakukan pengawasan kegiatan bidang-bidang: • Supervising activities in the following areas:
Komisaris › Commercial Banking. › Commercial Banking.
Commissioner › SME & Consumer Banking. › SME & Consumer Banking.
› Branch Banking Network. › Branch Banking Network.
› Finance & Accounting. › Finance & Accounting.
› Loan & Trade Operations. › Loan & Trade Operations.
› Treasury. › Treasury.
› International Banking. › International Banking.
› Credit Monitoring & Collection. › Credit Monitoring & Collection.
› Credit Risk Review. › Credit Risk Review.
› Special Asset Management. › Special Asset Management.
• Membahas permasalahan-permasalahan bidang yang • Discussing issues in the areas under their
berada di bawah pengawasannya. supervision.
• Membantu mempersiapkan penyusunan laporan bagi • Assisting the preparation of reports for
Otoritas Jasa Keuangan pada setiap akhir semester, the Financial Services Authority at the end of each
khususnya mengenai bidang-bidang yang berada semester, particularly regarding the fields under
di bawah pengawasannya. their supervision.
• Membuat konsep memorandum kepada Direksi • Creating a draft of memorandum to the Board
berkaitan dengan pengawasan dan pembinaan of Directors relating to the field supervision and
bidangnya. development.
• Mewakili tugas Komisaris Utama dan Komisaris lainnya, • Representing the duties of the President
apabila yang bersangkutan berhalangan. Commissioner and other Commissioners, in
the event the person concerned cannot attend
the meeting.
Wewenang Dewan Komisaris Authority of the Board of Commissioners
Dewan Komisaris memiliki wewenang tertentu dalam The Board of Commissioners has specific authority in
melaksanakan fungsi pengawasan serta tanggung performing its supervisory functions and responsibilities,
jawabnya, yang diuraikan sebagai berikut: outlined as follows:
1. Dewan Komisaris dengan suara terbanyak setiap 1. The Board of Commissioners with the most vote, at all
waktu berhak memberhentikan untuk sementara times, has the rights to suspend one or more members
waktu seorang atau lebih anggota Direksi, jika of the Board of Directors, if acting on the contrary to
bertindak bertentangan dengan Anggaran Dasar the Articles of Association and other regulations or
serta peraturan lainnya atau melalaikan kewajibannya neglecting the obligations or there is an urgent reason for
atau terdapat alasan yang mendesak bagi Bank, the Bank, including in the case of the Board of Directors
termasuk dalam hal Direksi sakit dan tidak dapat being sick and unable to perform the duties. Within
menjalankan tugas. Dalam jangka waktu paling lambat the period of no more than 30 (thirty) days after
30 (tiga puluh) hari setelah tanggal pemberhentian the suspension date, a GMS must be held.
sementara harus diselenggarakan RUPS.
2. Dalam hal jabatan salah seorang anggota Direksi 2. In the event that one position of Board of Directors
kosong, baik mengundurkan diri maupun diberhentikan is vacant, either due to resignation or dismissal, and
dan penggantinya belum ada atau belum memangku no successor available or has assumed the position,
jabatannya, maka Dewan Komisaris berwenang the Board of Commissioners is authorized to appoint
menunjuk salah seorang anggota Direksi untuk a member of the Board of Directors to carry out the work
menjalankan pekerjaan anggota Direksi lainnya yang of the other vacant position of the Board of Directors with
kosong tersebut dengan kekuasaan dan wewenang equal power and authority, and this Director may act for
yang sama dan Direktur tersebut dapat bertindak untuk and on behalf of the Board of Directors and appoint other
dan atas nama Direksi serta menunjuk pihak lain untuk party to represent the Bank in the event of a conflict of
mewakili Bank dalam hal terjadi benturan kepentingan interest of the Bank with the interest of all members of
Bank dengan kepentingan semua anggota Direksi. the Board of Directors.
3. Menetapkan komposisi Direksi berdasarkan kewenangan 3. Determining the composition of the Board of Directors
yang dilimpahkan oleh RUPS. based on the authority delegated by the GMS.
4. Mendapatkan informasi dari Direksi Entitas Anak terkait 4. Obtaining information from the Board of Directors of
dengan kondisi Entitas Anak. a Subsidiary related to the Subsidiary condition.
5. Menyetujui atau menolak secara tertulis 5. Approving or rejecting in writing the actions of
tindakan-tindakan yang dilakukan Direksi, seperti yang the Board of Directors as stated in the BOC Charter.
tercantum dalam BOC Charter.
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Tata Kelola Perusahaan
Corporate Governance
Jumlah, Komposisi, dan Independensi Number, Composition,
Dewan Komisaris and Independence of
the Board of Commissioners
Jumlah dan Komposisi Number and Composition
Dewan Komisaris Bank terdiri dari sekurang-kurangnya The Bank’s Board of Commissioners shall consist of at least
3 (tiga) orang anggota, termasuk Komisaris Independen. 3 (three) members, including Independent Commissioner.
Jumlah anggota Dewan Komisaris paling banyak sama The number of members of the Board of Commissioners shall
dengan jumlah anggota Direksi. Masa jabatan ditetapkan be at most the same as the number of members of the Board
melalui keputusan RUPS untuk periode 3 (tiga) tahun, of Directors. The term of office shall be determined by GMS
dengan memperhatikan ketentuan peraturan perundang- resolution for a period of 3 (three) years, by considering
undangan dan Anggaran Dasar. the laws and regulations and Articles of Association.
Pada tahun 2025, komposisi Dewan Komisaris Bank yang In 2025, the composition of the Bank’s Board of
diangkat berdasarkan Keputusan RUPS Tahunan tanggal Commissioners, appointed based on the Resolution of
20 Juni 2025 untuk masa jabatan 2025-2028 sebagai Annual GMS dated 20 June 2025, for the 2025-2028 term
berikut: of office, is as follows:
Komisaris Utama Independen : Zaenal Abidin Ph.D Independent President Commissioner : Zaenal Abidin Ph.D
Komisaris Independen : Gunawan Tenggarahardja Independent Commissioner : Gunawan
Tenggarahardja
Komisaris : Sia Leng Ho Commissioner : Sia Leng Ho
Independensi Independence
Dewan Komisaris senantiasa menjunjung tinggi prinsip The Board of Commissioners always upholds the principle of
independensi dalam menjalankan tugas dan tanggung independence in performing its duties and responsibilities.
jawabnya. Hal ini dilakukan untuk memastikan setiap This is carried out to ensure that every decision is free from
keputusan bebas dari benturan kepentingan serta any conflicts of interest and to protect the interests of
melindungi kepentingan Bank dan seluruh pemangku the Bank and all stakeholders.
kepentingan.
Penilaian Kemampuan dan Fit and Proper Test for
Kepatutan Dewan Komisaris the Board of Commissioners
Sepanjang tahun 2025, Bank memastikan bahwa seluruh Throughout 2025, the Bank ensured that all members of
anggota Dewan Komisaris telah memenuhi persyaratan the Board of Commissioners met regulatory requirements
regulator dengan lulus uji kemampuan dan kepatutan sesuai by passing the fit and proper test in accordance
Peraturan Otoritas Jasa Keuangan No. 27/POJK.03/2016. with Financial Services Authority Regulation
Hal ini mencerminkan komitmen Bank dalam menjaga tata No. 27/POJK.03/2016. This matter reflects the Bank’s
kelola yang baik serta memastikan bahwa setiap anggota commitment to maintaining good governance and ensuring
Dewan Komisaris memiliki integritas, kompetensi, dan that each member of the Board of Commissioners has
profesionalisme yang dibutuhkan. Informasi lebih lanjut the required integrity, competency, and professionalism.
mengenai hasil penilaian tersebut dapat dilihat pada profil Further information regarding the results of these
masing-masing anggota di Bab Profil Perusahaan. assessments can be seen in the profile of each member in
the Company Profile chapter.
Komisaris Independen Independent Commissioner
Mengacu pada Peraturan Otoritas Jasa Keuangan Referring to the Financial Services Authority Regulation
No. 17 Tahun 2023 tentang Penerapan Tata Kelola bagi No. 17 of 2023 on Governance Implementation for
Bank Umum, komposisi Dewan Komisaris wajib terdiri dari Commercial Banks, the composition of the Board
paling sedikit 50% Komisaris Independen. Pada tahun 2025, of Commissioners shall consist of at least 50%
Bank telah memenuhi ketentuan tersebut dengan memiliki Independent Commissioners. In 2025, the Bank
2 (dua) Komisaris Independen atau sebesar 66,67% dari complied with these requirements by having 2 (two)
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total 3 (tiga) anggota Dewan Komisaris. Seluruh Komisaris Independent Commissioners, or 66.67% of the total
Independen dimaksud telah memenuhi persyaratan yang 3 (three) members of the Board of Commissioners.
ditetapkan oleh regulator sebagai berikut: All such Independent Commissioners have met
the following regulatory requirements:
1. Bukan merupakan orang yang bekerja atau mempunyai 1. Not being employed nor having the authority and
wewenang dan tanggung jawab untuk merencanakan, responsibility to plan, lead, control, or supervise
memimpin, mengendalikan, atau mengawasi kegiatan the Bank’s activities within the last 6 (six) months,
Bank dalam waktu 6 (enam) bulan terakhir, kecuali untuk except for reappointment as the Bank’s Independent
pengangkatan kembali sebagai Komisaris lndependen Commissioner in the next period.
Bank pada periode berikutnya.
2. Tidak mempunyai saham baik langsung maupun tidak 2. Not possessing any shares in the Bank, either directly or
langsung pada Bank. indirectly.
3. Tidak mempunyai hubungan afiliasi dengan Bank, 3. Not having affiliation relationship with the Bank,
anggota Dewan Komisaris, anggota Direksi atau members of Board of Commissioners, members of
Pemegang Saham Utama Bank. Board of Directors, or the Bank’s Main Shareholders.
4. Tidak mempunyai hubungan usaha baik langsung 4. Not having business relationship, either directly or
maupun tidak langsung yang berkaitan dengan kegiatan indirectly, that are related to the Bank’s business
usaha Bank tersebut. activities.
Pernyataan Independensi Statement of Independency
Seluruh Komisaris Independen Bank telah menandatangani All Independent Commissioners of the Bank have signed
Surat Pernyataan Independensi serta lulus uji kemampuan a Statement of Independence and passed the fit and
dan kepatutan sesuai ketentuan yang ditetapkan oleh proper test in accordance with the provisions stipulated by
Otoritas Jasa Keuangan. Financial Services Authority.
Rapat Dewan Komisaris Board of Commissioners’ Meetings
Kebijakan Rapat Dewan Komisaris Board of Commissioners’ Meeting Policy
Dewan Komisaris menyelenggarakan rapat secara berkala The Board of Commissioners holds regular meetings
paling sedikit sekali dalam 2 (dua) bulan, dengan kehadiran at least once every 2 (two) months, with all members of
fisik seluruh anggota Dewan Komisaris paling sedikit the Board of Commissioners present in person at least
2 (dua) kali dalam setahun, yang diprioritaskan untuk twice a year, prioritized to evaluate and determine strategic
evaluasi dan penetapan kebijakan strategis serta evaluasi policies and evaluate RBB, and holds joint meetings with
RBB, serta menyelenggarakan rapat bersama Direksi paling the Board of Directors at least once every 4 (four) months.
sedikit sekali dalam 4 (empat) bulan.
Rapat dapat dilaksanakan secara fisik maupun melalui Meetings can be held in person or via teleconference
sarana teknologi telekonferensi sesuai ketentuan internal technology in accordance with the Bank’s internal
Bank dan dinyatakan sah apabila dihadiri oleh lebih dari regulations and are deemed valid if attended by more
setengah jumlah anggota, baik secara langsung maupun than half of the members, either in person or through
melalui sarana teknologi informasi. Keputusan rapat information technology. Meeting decisions are made by
diambil berdasarkan musyawarah mufakat atau suara consensus or by majority vote in the event consensus is
terbanyak apabila tidak tercapai mufakat, dan seluruh hasil not reached. All meeting results are recorded in the minutes
rapat dituangkan dalam risalah rapat yang ditandatangani of meeting, signed by the meeting chair and distributed
oleh pimpinan rapat serta didistribusikan kepada seluruh to all members of the Board of Commissioners, including
anggota Dewan Komisaris, termasuk pencatatan perbedaan any dissenting opinions. In the event a meeting is held via
pendapat apabila ada. Dalam hal rapat diselenggarakan teleconference technology, the meeting shall be conducted
melalui sarana teknologi telekonferensi, pelaksanaan rapat based on decision to hold the meeting, recorded evidence
dilengkapi dengan dasar keputusan penyelenggaraan, administered in accordance with regulations, and minutes
bukti rekaman yang ditatausahakan sesuai ketentuan, serta of the meeting signed by all meeting participants and
risalah rapat yang ditandatangani oleh seluruh peserta rapat distributed either directly or electronically.
dan didistribusikan secara langsung atau elektronik.
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Tata Kelola Perusahaan
Corporate Governance
Frekuensi Kehadiran Rapat Board of Commissioners’ Frequency
Dewan Komisaris [G-02] of Attendance in Meetings [G-02]
Rekapitulasi kehadiran masing-masing Dewan Komisaris The summary of attendance of each member of the Board
dalam rapat di tahun 2025 sebagai berikut: of Commissioners at meetings in 2025 is as follows:
Rapat Internal Dewan Komisaris
Rapat Gabungan dengan Direksi
Board of Commissioners Internal
Joint Meeting with Board of Directors
Meeting
Nama Jabatan Tingkat Tingkat
Name Position Total Total
Total Rapat Kehadiran Total Rapat Kehadiran
Kehadiran Kehadiran
Total Attendance Total Attendance
Total Total
Meetings Rate Meetings Rate
Attendance Attendance
(%) (%)
Komisaris Utama Independen
Zaenal Abidin Ph.D Independent President 6 6 100.00 6 6 100.00
Commissioner
Gunawan Komisaris Independen
6 6 100.00 6 4 66.67
Tenggarahardja Independent Commissioner
Komisaris
Sia Leng Ho 6 6 100.00 6 6 100.00
Commissioner
Rata-Rata Kehadiran (%)
100.00 88.89
Average Attendance (%)
Kehadiran Dewan Komisaris dalam RUPS tercantum pada The attendance of the Board of Commissioners at GMS
bagian yang membahas Rapat Umum Pemegang Saham. is stated in the section that discusses General Meeting of
Shareholders.
Agenda Rapat Internal Dewan Komisaris Agenda of Board of Commissioners’
Internal Meeting
Rapat internal Dewan Komisaris membahas berbagai The Board of Commissioners’ Internal meeting discusses
agenda, antara lain: various agenda items, including:
1. Laporan Direktur Kepatuhan Periode Semester II Tahun 1. Compliance Director’s Report for Semester II of 2024.
2024.
2. Laporan Tingkat Kesehatan Bank Periode Semester II 2. Bank Sound Level Report for Semester II of 2024.
Tahun 2024.
3. Laporan Keuangan dan Pengendalian Internal 3. Financial Statements and Internal Control Report for
Triwulan IV Tahun 2024. Quarter IV of 2024.
4. Masa tugas anggota Komite Audit. 4. Term of office of Audit Committee members.
5. Perubahan anggota Komite Audit dan Komite Pemantau 5. Changes to Audit Committee and Risk Monitoring
Risiko. Committee members.
6. Roadmap Digital Bank Victoria. 6. Bank Victoria Digital Roadmap.
7. Rencana kerja Dewan Komisaris tahun 2026. 7. Board of Commissioners’ work plan for 2026.
Agenda Rapat Gabungan dengan Direksi Agenda of Joint Meeting with
Board of Directors
Rapat gabungan Dewan Komisaris dan Direksi membahas Joint meeting of the Board of Commissioners and Board of
berbagai agenda, antara lain: Directors discusses various agenda items, including:
1. Kinerja Bank Victoria periode 31 Desember 2024 dan 1. Bank Victoria’s performance as of 31 December 2024
proyeksi Januari 2025. and projections for January 2025.
2. Kinerja Bank Victoria periode 31 Maret 2025. 2. Bank Victoria’s performance as of 31 March 2025.
3. Kinerja Bank Victoria periode 30 Juni 2025 (proyeksi). 3. Bank Victoria’s performance as of 30 June 2025
(projections).
4. Kinerja Bank Victoria periode 31 Agustus 2025 dan 4. Bank Victoria’s performance as of 31 August 2025 and
proyeksi periode 30 September 2025. projections for 30 September 2025.
5. Kinerja Bank Victoria periode 31 Oktober 2025 dan 5. Bank Victoria’s performance as of 31 October 2025 and
proyeksi periode 30 November 2025. projections for 30 November 2025.
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6. RBB 2026-2028. 6. RBB 2026-2028.
7. Kinerja Bank Victoria periode 30 November 2025 dan 7. Bank Victoria’s performance as of 30 November 2025
proyeksi 31 Desember 2025. and projections for 31 December 2025.
Persetujuan dan Rekomendasi Board of Commissioners’ Approvals and
Dewan Komisaris Recommendations
Mengacu pada Peraturan Otoritas Jasa Keuangan Referring to the Financial Services Authority Regulation
No. 55/POJK.03/2016 serta No. 17 Tahun 2023, No. 55/POJK.03/2016 and No. 17 of 2023, decisions
keputusan-keputusan yang memerlukan persetujuan requiring the approval of the Board of Commissioners are
Dewan Komisaris ditetapkan sebagai berikut: determined as follows:
1. Dewan Komisaris dilarang untuk ikut serta dalam 1. The Board of Commissioners is prohibited from taking
pengambilan keputusan untuk kegiatan operasional part in decision making for the Bank’s operational
Bank, kecuali: activities, unless:
a. Penyediaan dana kepada pihak terkait sebagaimana a. Provision of fund to related party as stipulated in
diatur dalam ketentuan mengenai batas maksimum the provisions regarding legal lending limit for
pemberian kredit bank umum. commercial bank.
b. Hal-hal lain yang ditetapkan dalam Anggaran Dasar b. Other matters specified in the Bank’s Articles of
Bank atau peraturan perundang-undangan yang Association or in the applicable laws and regulations.
berlaku.
2. Pengambilan keputusan kegiatan operasional Bank 2. Decision making on Bank operational activities by
oleh Dewan Komisaris sebagaimana dimaksud di atas the Board of Commissioners as referred to in
merupakan bagian dari tugas pengawasan oleh Dewan the above is part of the supervisory function of
Komisaris sehingga tidak meniadakan tanggung jawab the Board of Commissioners and does not negate
Direksi atas pelaksanaan kepengurusan Bank. the Board of Directors’ responsibility for
the implementation of Bank management.
Sepanjang tahun 2025, Dewan Komisaris memberikan Throughout 2025, the Board of Commissioners issued
17 (tujuh belas) persetujuan dan rekomendasi yang 17 (seventeen) approvals and recommendations covering
mencakup berbagai aspek strategis dalam pengelolaan Bank. various strategic aspects in the management of the Bank.
Beberapa di antaranya meliputi arahan hasil penelaahan Some of these included directives on the review results of
terhadap Laporan Keuangan Tahunan dan pengendalian Annual Financial Statements and internal control, division
internal, pembagian tugas serta wewenang anggota Direksi, of duties and authorities of Board of Directors’ members,
serta hasil evaluasi terhadap Laporan Tingkat Kesehatan and evaluation results of the Bank’s Sound Level Report.
Bank. Selain itu, Dewan Komisaris juga memberikan arahan In addition, the Board of Commissioners also provided
terkait hasil penelaahan Laporan Direktur Kepatuhan dan directives related to the review results of Compliance and
Manajemen Risiko, Laporan Hasil Pemeriksaan SKAI, serta Risk Management Director’s Report, SKAI Audit Result
Laporan Profil Risiko. Report, and Risk Profile Report.
Sertifikasi Manajemen Risiko Board of Commissioners’ Risk
Dewan Komisaris Management Certification
Sebagai wujud komitmen terhadap peningkatan kualitas As the manifestation of its commitment to improving
tata kelola, seluruh anggota Dewan Komisaris Bank pada the quality of governance, all members of the Bank’s
tahun 2025 telah menyelesaikan sertifikasi manajemen Board of Commissioners completed risk management
risiko. Pencapaian ini mencerminkan kepatuhan terhadap certification in 2025. This achievement reflects compliance
regulasi yang berlaku sekaligus memperkuat kompetensi with applicable regulations and strengthens the Board of
Dewan Komisaris dalam menjalankan fungsi pengawasan. Commissioners’ competence in performing its supervisory
Detail mengenai sertifikasi masing-masing anggota dapat function. Details regarding each member’s certification can
ditemukan pada bab Profil Perusahaan. be found in the Company Profile chapter.
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Tata Kelola Perusahaan
Corporate Governance
Direksi
Board of Directors
Direksi merupakan organ Bank yang bertanggung jawab The Board of Directors is the Bank’s organ fully responsible
penuh atas pengelolaan dan mewakili Bank sesuai Anggaran for managing and representing the Bank in accordance
Dasar serta peraturan yang berlaku. Direksi berwenang with the Articles of Association and applicable regulations.
mengarahkan operasional, menetapkan kebijakan, dan The Board of Directors has the authority to direct operations,
mengambil langkah strategis guna memastikan efisiensi determine policies, and take strategic steps to ensure
dan efektivitas kinerja Bank. the efficiency and effectiveness of the Bank’s performance.
Pedoman Direksi Board of Directors Charter
Dalam melaksanakan tugasnya, Direksi memiliki pedoman In performing its duties, the Board of Directors has charter
dan tata tertib kerja yang dikenal sebagai Board of Directors and work guidelines known as Board of Directors Charter
Charter (BOD Charter), yang telah diperbarui dan disahkan (BOD Charter), updated and ratified through the Board
melalui Keputusan Direksi No. 006A/SK-DIR/12/23 tanggal of Directors’ Decision No. 006A/SK-DIR/12/23 dated
6 Desember 2023. 6 December 2023.
Ruang Lingkup Pekerjaan dan Tanggung Scope of Work and Responsibilities of
Jawab Masing-Masing Anggota Direksi Each Member of the Board of Directors
Berdasarkan Keputusan No. 002/SK-KOM/08/25 tanggal Based on the Decision No. 002/SK-KOM/08/25 dated
6 Agustus 2025 tentang Pembagian Tugas dan Wewenang 6 August 2025 on the Division of Duties and Authorities of
Anggota Board of Directors, ruang lingkup tugas dan the Board of Directors’ Members, the scope of duties and
tanggung jawab masing-masing anggota Direksi sebagai responsibilities of each member of the Board of Directors
berikut: is as follows:
Nama dan Jabatan Tugas dan Tanggung Jawab
Name and Position Duties and Responsibilities
Achmad Friscantono Koordinasi pengelolaan Bank Victoria yang membawahi Coordination of Bank Victoria management which
Direktur Utama Divisi: oversees the Divisions of:
President Director • SEVP of Change Management Office. • SEVP of Change Management Office.
• Change Management Office Division. • Change Management Office Division.
• SKAI Division. • SKAI Division.
• Treasury Division. • Treasury Division.
• Information Technology Division. • Information Technology Division.
• Corporate Legal Division. • Corporate Legal Division.
Rusli Wakil Direktur Utama yang membawahi Divisi/ Deputy President Director in charge of Divisions/
Wakil Direktur Utama Departemen: Department of:
Deputy President Director • SEVP of Operations & International Banking. • SEVP of Operations & International Banking.
• Operations & Internal Control Division. • Operations & Internal Control Division.
• International Banking Division. • International Banking Division.
• Special Asset Management Division. • Special Asset Management Division.
• Credit Risk Review Division. • Credit Risk Review Division.
• HCM & General Affair Division. • HCM & General Affair Division.
• Credit Monitoring & Collection. • Credit Monitoring & Collection.
Lembing Direktur Bisnis yang membawahi Divisi: Director of Business in charge of Divisions of:
Direktur Bisnis • SEVP of Commercial. • SEVP of Commercial.
Director of Business • Commercial Banking Division. • Commercial Banking Division.
• SEVP of SME. • SEVP of SME.
• SME & Consumer Banking Division. • SME & Consumer Banking Division.
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Nama dan Jabatan Tugas dan Tanggung Jawab
Name and Position Duties and Responsibilities
Debora Wahjutirto Tanoyo Direktur Keuangan yang membawahi Divisi/Departemen: Director of Finance in charge of Divisions/Department of:
Direktur Keuangan • SEVP of Finance, Accounting & Management • SEVP of Finance, Accounting & Management
Director of Finance Information System. Information System.
• Accounting Division. • Accounting Division.
• Management Information System (MIS). • Management Information System (MIS).
• Loan & Trade Operations Division. • Loan & Trade Operations Division.
• Credit Legal Division. • Credit Legal Division.
• Branch Banking Network Division. • Branch Banking Network Division.
• Marketing Communication, Brand & Product Division. • Marketing Communication, Brand & Product Division.
Tamunan Direktur Kepatuhan dan Manajemen Risiko yang Compliance and Risk Management Director in charge of
Direktur Kepatuhan dan membawahi Divisi/Departemen: Division/Department:
Manajemen Risiko • Compliance, System Procedure & Coordinator • Compliance, System Procedure & Coordinator
Director of Compliance and Customer Protection Division. Customer Protection Division.
Risk Management • Risk Management Division. • Risk Management Division.
• Corporate Secretary Division. • Corporate Secretary Division.
• Anti-Fraud & Internal Control Over Financial • Anti-Fraud & Internal Control Over Financial
Reporting (ICOFR). Reporting (ICOFR).
• Anti-Money Laundering, Counter Terrorist Financing • Anti-Money Laundering, Counter-Terrorist Financing
& Weapon Mass Destruction (AML, CTF & WMD). & Weapon Mass Destruction (AML, CTF & WMD).
Wewenang Direksi Authority of the Board of Directors
Dalam melaksanakan peran dan tanggung jawabnya, In performing its roles and responsibilities, the Bank’s Board
Direksi Bank memiliki sejumlah kewenangan yang menjadi of Directors has a number of authorities that serve as
pedoman utama dalam pengelolaan dan pengambilan the primary guidelines for managing and making decision,
keputusan, yaitu: namely:
1. Mewakili Bank di dalam dan di luar pengadilan tentang 1. Represent the Bank in and out of court on all matters
segala hal dan dalam segala kejadian, mengikat Bank and in any events, to bind the Bank to other parties
dengan pihak lain dan pihak lain dengan Bank, serta and other parties to the Bank, and to carry out all
menjalankan segala tindakan, baik yang mengenai actions, both on the management and ownership, with
kepengurusan maupun kepemilikan, dengan pembatasan the limitations as stipulated in the Articles of Association
yang ditetapkan dalam Anggaran Dasar dan dengan with due regard to the applicable laws and regulations.
memperhatikan peraturan perundang-undangan yang
berlaku.
2. Untuk melakukan tindakan tertentu, Direksi terlebih 2. To perform certain actions, the Board of Directors
dahulu harus mendapat persetujuan tertulis dari must first obtain written approval from the Board
Dewan Komisaris kecuali ditentukan lain oleh peraturan of Commissioners, unless stipulated otherwise by
dan ketentuan yang berlaku. the applicable rules and regulations.
3. Memperoleh, mengalihkan, atau melepaskan dengan 3. To obtain, transfer, or waive by any means the rights to
cara apapun hak-hak atas barang-barang tidak bergerak immovable property and the Bank.
dan Bank.
Jumlah, Komposisi, dan Number, Composition, and
Independensi Direksi Independence of the Board of Directors’
Jumlah dan Komposisi Number and Composition
Direksi Bank terdiri dari sekurang-kurangnya 3 (tiga) anggota, The Bank’s Board of Directors shall consist of at least
yaitu seorang Direktur Utama yang independen terhadap 3 (three) members, comprising one President Director
Pemegang Saham Pengendali serta minimal 2 (dua) Direktur who is independent of the Controlling Shareholder and
lainnya. Apabila diperlukan, dapat diangkat seorang Wakil a minimum of 2 (two) other Directors. If necessary,
Direktur Utama. Masa jabatan anggota Direksi adalah 3 (tiga) one Deputy President Director may be appointed.
tahun sejak ditetapkan oleh RUPS hingga penutupan RUPS The term of office of members of the Board of Directors is
Tahunan ketiga, dengan tetap memperhatikan ketentuan 3 (three) years from the date of their appointment by
peraturan perundang-undangan dan Anggaran Dasar. the GMS until the closing of the third Annual GMS, with due
observance of compliance with laws and regulations and
Articles of Association.
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Tata Kelola Perusahaan
Corporate Governance
Pada tahun 2025, komposisi Direksi Bank yang diangkat In 2025, the composition of the Bank’s Board of Directors,
berdasarkan Keputusan RUPS Tahunan tanggal appointed based on the Resolution of Annual GMS dated
20 Juni 2025 untuk masa jabatan 2025-2028 sebagai 20 June 2025, for the 2025-2028 term of office, is as
berikut: follows:
Direktur Utama : Achmad Friscantono President Director : Achmad Friscantono
Wakil Direktur Utama : Rusli Deputy President Director : Rusli
Direktur : Lembing Director : Lembing
Direktur : Debora Wahjutirto Tanoyo Director : Debora Wahjutirto Tanoyo
Direktur Kepatuhan dan Director of Compliance and
Manajemen Risiko : Tamunan Risk Management : Tamunan
Independensi Independence
Independensi Direksi merupakan prinsip penting untuk The independence of the Board of Directors is a crucial
memastikan Direksi dapat bertindak objektif dan bebas dari principle to ensure that the Board of Directors can act
benturan kepentingan maupun intervensi pihak lain. Untuk objectively and are free from any conflicts of interest or
itu, anggota Direksi dilarang melakukan atau menerima interference from other parties. Therefore, members of
tindakan yang dapat mengganggu kemandirian dalam the Board of Directors are prohibited from taking or
pengelolaan Bank, termasuk menerima imbalan, fasilitas, accepting actions that could compromise the independence
maupun keuntungan pribadi dari pihak berkepentingan. of the Bank’s management, including accepting rewards,
Direksi juga wajib menolak setiap perintah atau permintaan facilities, or personal benefits from interested parties.
dari Pemegang Saham atau pihak terafiliasi yang The Board of Directors shall also reject any orders or
bertentangan dengan prinsip GCG, berpotensi merugikan, requests from Shareholders or affiliated parties that are
atau dapat mengurangi keuntungan Bank. contrary to GCG principles, potentially harmful, or could
reduce the Bank’s profits.
Penilaian Kemampuan dan Fit and Proper Test for
Kepatutan Direksi the Board of Directors
Sepanjang tahun 2025, Bank memastikan bahwa seluruh Throughout 2025, the Bank ensured that all members of
anggota Direksi telah memenuhi persyaratan regulator the Board of Directors met regulatory requirements by
dengan lulus uji kemampuan dan kepatutan sesuai Peraturan passing the fit and proper test in accordance with Financial
Otoritas Jasa Keuangan No. 27/POJK.03/2016. Hal ini Services Authority Regulation No. 27/POJK.03/2016. This
mencerminkan komitmen Bank dalam menjaga tata kelola matter reflects the Bank’s commitment to maintaining
yang baik serta memastikan bahwa setiap anggota Direksi good governance and ensuring that each member of
memiliki integritas, kompetensi, dan profesionalisme yang the Board of Directors has the required integrity,
dibutuhkan. Informasi lebih lanjut mengenai hasil penilaian competency, and professionalism. Further information
tersebut dapat dilihat pada profil masing-masing anggota regarding the results of these assessments can be seen in
di Bab Profil Perusahaan. the profile of each member in the Company Profile chapter.
Rapat Direksi Board of Directors’ Meetings
Kebijakan Rapat Direksi Board of Directors’ Meeting Policy
Direksi wajib mengadakan rapat baik secara online The Board of Directors shall hold meetings, both online
maupun offline sekurang-kurangnya sekali dalam and offline, at least once a month, and joint meetings with
sebulan serta rapat bersama Dewan Komisaris setiap the Board of Commissioners every 4 (four) months.
4 (empat) bulan. Rapat sah apabila dihadiri mayoritas A meeting is valid if attended by a majority of Board of
anggota Direksi dan keputusan diambil berdasarkan Directors’ members, and decisions are made by consensus
musyawarah mufakat atau suara terbanyak. Risalah rapat or majority vote. Minutes of meetings shall be prepared,
wajib dibuat, ditandatangani peserta, memuat perbedaan signed by participants, including any dissenting opinions,
pendapat bila ada, serta disimpan sesuai ketentuan and kept in accordance with laws and regulations as
perundang-undangan sebagai bukti sah keputusan Direksi. valid evidence of the Board of Directors’ decisions.
Hasil rapat didokumentasikan secara tertulis dengan Meeting results are documented in writing, including
memuat paling sedikit agenda pembahasan, daftar hadir, at least the discussion agenda, attendance list, and
dan keputusan/hasil pembahasan. decisions/outcomes.
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Frekuensi Kehadiran Rapat Direksi [G-02] Board of Directors’ Frequency of
Attendance in Meetings [G-02]
Rekapitulasi kehadiran masing-masing Direksi dalam rapat The summary of attendance of each member of the Board
di tahun 2025 sebagai berikut: of Directors at meetings in 2025 is as follows:
Rapat Gabungan dengan Dewan
Rapat Internal Direksi Komisaris
Board of Directors Internal Meeting Joint Meeting with Board of
Commissioners
Nama Jabatan
Name Position Tingkat Tingkat
Total Total
Total Rapat Kehadiran Total Rapat Kehadiran
Kehadiran Kehadiran
Total Attendance Total Attendance
Total Total
Meetings Rate Meetings Rate
Attendance Attendance
(%) (%)
Achmad Direktur Utama
49 45 91.84 6 6 100.00
Friscantono President Director
Wakil Direktur Utama
Rusli 49 46 93.88 6 6 100.00
Deputy President Director
Direktur
Lembing 49 42 85.71 6 6 100.00
Director
Debora Wahjutirto Direktur
49 44 89.80 6 6 100.00
Tanoyo Director
Direktur Kepatuhan dan
Manajemen Risiko
Tamunan 49 48 97.96 6 6 100.00
Director of Compliance and
Risk Management
Rata-Rata Kehadiran (%)
91.84 100.00
Average Attendance (%)
Kehadiran Direksi dalam RUPS tercantum pada bagian yang The attendance of the Board of Directors at GMS is
membahas Rapat Umum Pemegang Saham. stated in the section that discusses General Meeting of
Shareholders.
Agenda Rapat Internal Direksi Agenda of Board of Directors’
Internal Meeting
Agenda yang dibahas dalam rapat internal Direksi meliputi The agenda discussed in the Board of Directors’ internal
kinerja kredit, pipeline dan realisasi Agunan Yang Diambil meeting includes credit performance, pipeline and
Alih (AYDA) serta Write-Off (WO), kinerja keuangan, serta realization of Foreclosed Collateral (AYDA) and Write-Off
pembahasan lain-lain. (WO), financial performance, and other discussions.
Agenda Rapat Gabungan dengan Agenda of Joint Meeting with
Dewan Komisaris Board of Commissioners
Agenda yang dibahas dalam rapat gabungan Direksi dengan The agenda discussed in the joint meetings of Board of
Dewan Komisaris telah disampaikan pada bagian Rapat Directors and Board of Commissioners has been submitted
Dewan Komisaris. to the Board of Commissioners’ Meeting section.
Persetujuan dan Rekomendasi Direksi Board of Directors’ Approvals and
Recommendations
Sepanjang tahun 2025, Direksi aktif menjalankan fungsi Throughout 2025, the Board of Directors actively carried
pengambilan keputusan strategis dengan mengeluarkan out its strategic decision-making function by issuing
198 persetujuan dan rekomendasi yang mendukung 198 approvals and recommendations that supported
penguatan tata kelola Bank. Beberapa di antaranya terkait the strengthening of the Bank’s governance. Some of them
dengan kebijakan manajemen risiko, kebijakan perkreditan, were related to risk management policies, credit policies,
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Tata Kelola Perusahaan
Corporate Governance
kebijakan tata kelola perusahaan, sistem keamanan corporate governance policies, information security
informasi, kebijakan kepatuhan, strategi anti-fraud, serta system, compliance policies, anti-fraud strategy, and
berbagai standar operasional prosedur yang mendukung various standard operating procedures that supported
operasional perbankan, layanan digital, dan produk banking operations, digital services, and banking products.
perbankan.
Sertifikasi Manajemen Risiko Direksi Board of Directors’ Risk Management
Certification
Seluruh anggota Direksi pada tahun 2025 telah memenuhi All members of the Board of Directors in 2025 met
kewajiban kepemilikan sertifikasi manajemen risiko sesuai the requirements to hold risk management certification as
Peraturan Otoritas Jasa Keuangan No. 24 Tahun 2022 per Financial Services Authority Regulation No. 24 of 2022
tentang Pengembangan Kualitas Sumber Daya Manusia on Human Resources Quality Development for Commercial
Bank Umum. Kepatuhan ini mencerminkan komitmen Banks. This compliance reflects the Bank’s commitment
Bank dalam memperkuat kompetensi dan profesionalisme to strengthening its management competency and
pengurus, yang informasinya tercantum pada bagian Profil professionalism, information about which is listed in
Perusahaan. the Company Profile section.
Rangkap Jabatan Dewan Komisaris dan Direksi
Concurrent Positions of the Board of Commissioners and Board of
Directors
Bank menetapkan aturan mengenai larangan rangkap The Bank establishes rules on prohibition of concurrent
jabatan bagi Dewan Komisaris dan Direksi dengan positions for the Board of Commissioners and Board of
berpedoman pada Peraturan Otoritas Jasa Keuangan No. 17 Directors in accordance with Financial Services Authority
Tahun 2023 tentang Tata Kelola Bank Umum, yang diuraikan Regulation No. 17 of 2023 on Governance for Commercial
sebagai berikut: Banks, outlined as follows:
1. Dewan Komisaris merangkap jabatan sebagai 1. The Board of Commissioners holds concurrent position
anggota Dewan Komisaris, anggota Direksi, anggota as members of Board of Commissioners, members of
Dewan Pengawas Syariah, atau Pejabat Eksekutif pada Board of Directors, members of Sharia Supervisory
lembaga keuangan atau perusahaan keuangan baik Board, or Executive Officers in financial institutions or
bank maupun bukan bank. financial companies, either banks and non-banks.
2. Dewan Komisaris dilarang merangkap jabatan sebagai 2. The Board of Commissioners is prohibited from
anggota Dewan Komisaris, anggota Direksi, anggota holding concurrent position as members of Board
Dewan Pengawas Syariah, atau Pejabat Eksekutif pada of Commissioners, members of Board of Directors,
lebih dari 1 (satu) lembaga atau perusahaan bukan members of Sharia Supervisory Board, or Executive
keuangan, baik yang berkedudukan di dalam maupun Officers in more than 1 (one) non-financial institution
di luar negeri. or company, either domiciled within or outside
the country.
3. Direksi merangkap jabatan sebagai anggota 3. The Board of Directors holds concurrent position as
Dewan Komisaris, anggota Direksi, anggota members of Board of Commissioners, members of
Dewan Pengawas Syariah, atau Pejabat Eksekutif pada Board of Directors, members of Sharia Supervisory
bank, perusahaan, dan/atau lembaga lain. Board, or Executive Officers at other banks, companies,
and/or other institutions.
4. Dewan Komisaris dan Direksi merangkap jabatan pada 4. The Board of Commissioners and Board of Directors
bidang tugas fungsional pada lembaga keuangan hold concurrent position in the field of functional duties
bank dan/atau lembaga keuangan bukan bank yang at bank financial institutions and/or non-bank financial
berkedudukan di dalam maupun di luar negeri. institutions domiciled within or outside the country.
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5. Dewan Komisaris dan Direksi merangkap jabatan 5. The Board of Commissioners and Board of Directors
pada jabatan lain yang dapat menimbulkan benturan hold concurrent position in other positions that can
kepentingan dalam pelaksanaan tugas sebagai anggota cause conflicts of interest in performing their duties
Dewan Komisaris atau Direksi. as members of Board of Commissioners or Board of
Directors.
6. Dewan Komisaris dan Direksi merangkap jabatan 6. The Board of Commissioners and Board of Directors hold
pada jabatan lain sesuai dengan ketentuan peraturan concurrent position in other positions in accordance
perundang-undangan. with the provisions of the laws and regulations.
7. Komisaris Independen dilarang merangkap jabatan 7. Independent Commissioners are prohibited from
sebagai pejabat publik. holding concurrent position as public officials.
Tidak termasuk rangkap jabatan Dewan Komisaris dalam Not including concurrent positions for the Board of
hal: Commissioners in the following cases:
1. Dewan Komisaris menjabat sebagai anggota Direksi, 1. The Board of Commissioners serves as member of
anggota Dewan Komisaris, atau pejabat eksekutif yang Board of Directors, member of Board of Commissioners,
melaksanakan fungsi pengawasan pada 1 (satu) Entitas or executive officer performing supervisory functions
Anak bukan Bank yang dikendalikan oleh Bank. at 1 (one) Non-Bank Subsidiary controlled by the Bank.
2. Komisaris Non-Independen menjalankan tugas 2. Non-Independent Commissioner performing functional
fungsional dari Pemegang Saham Bank yang berbentuk duties from the Bank’s Shareholders in the form of legal
badan hukum pada Bank dan/atau kelompok usaha Bank. entity at the Bank and/or the Bank’s business group.
dan/atau and/or
3. Dewan Komisaris menduduki jabatan pada organisasi 3. The Board of Commissioners holds position in non-profit
atau lembaga nirlaba, sepanjang tidak mengakibatkan organization or institution, as long as it does not result
yang bersangkutan mengabaikan pelaksanaan tugas in the person concerned neglecting the implementation
dan tanggung jawab sebagai anggota Dewan Komisaris. of duties and responsibilities as a member of the Board
of Commissioners.
Sementara itu, termasuk rangkap jabatan dalam hal anggota Meanwhile, including concurrent positions for members of
Direksi: the Board of Directors in the following cases:
1. Bertanggung jawab terhadap pengawasan atas 1. Responsible for supervising the Bank’s investments in
penyertaan Bank pada Entitas Anak. Subsidiaries.
2. Menjalankan tugas fungsional menjadi anggota 2. Performing functional duties as member of Board of
Dewan Komisaris pada Entitas Anak bukan Bank yang Commissioners in Non-Bank Subsidiary controlled by
dikendalikan oleh Bank. the Bank.
3. Bertanggung jawab terhadap pengawasan dana pensiun 3. Responsible for supervising pension funds or carrying
atau menjalankan tugas sebagai Dewan Pengawas dana out duties as Supervisory Board for pension funds,
pensiun, yang dimiliki oleh Bank. owned by the Bank.
4. Melaksanakan tugas sebagai Direktur pengganti. 4. Carrying out duties as substitute Director.
5. Menduduki jabatan pada organisasi atau lembaga 5. Holding position in non-profit organization or
nirlaba, sepanjang tidak mengakibatkan yang institution, as long as it does not result in the person
bersangkutan mengabaikan pelaksanaan tugas dan concerned neglecting the implementation of duties and
tanggung jawab sebagai anggota Direksi. responsibilities as a member of the Board of Directors.
Data mengenai rangkap jabatan Dewan Komisaris dan Data on concurrent positions held by the Board of
Direksi disajikan secara lengkap pada profil masing-masing Commissioners and Board of Directors is presented
anggota dalam bab Profil Perusahaan. completely in each member’s profile in the Company Profile
chapter.
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Tata Kelola Perusahaan
Corporate Governance
Penilaian Kinerja Dewan Komisaris, Direksi,
Komite Pendukung Dewan Komisaris, serta
Komite dan Organ Pendukung Direksi [G-04]
Performance Assessment of the Board of Commissioners,
Board of Directors, Board of Commissioners’ Supporting Committees,
and Board of Directors’ Committees and Supporting Organs
Penilaian Kinerja Dewan Komisaris Board of Commissioners’ Performance
Asssessment
Prosedur Pelaksanaan Penilaian Kinerja Procedures for the Board of Commissioners’
Dewan Komisaris Performance Assessment
Proses evaluasi kinerja Dewan Komisaris di Bank Victoria The performance evaluation process for the Board of
dilaksanakan secara rutin setiap tahun sebagai bagian Commissioners at Bank Victoria is conducted routinely
dari penerapan prinsip GCG. Evaluasi dilakukan dengan every year as part of GCG principles implementation.
melibatkan Komite Remunerasi dan Nominasi melalui Evaluation is carried out by involving Remuneration and
2 (dua) metode, yaitu penilaian sendiri dan peer evaluation. Nomination Committee through 2 (two) methods, namely
Penilaian sendiri dilaksanakan oleh masing-masing anggota self-assessment and peer evaluation. Self-assessment is
Dewan Komisaris dengan mengacu pada ketentuan dalam conducted by each member of the Board of Commissioners
Peraturan Otoritas Jasa Keuangan mengenai Tata Kelola in accordance with the provisions of Financial Services
bagi Bank Umum. Sementara itu, peer evaluation dilakukan Authority Regulation on Governance for Commercial Banks.
antar anggota Dewan Komisaris, di mana setiap anggota Meanwhile, peer evaluation is conducted among members
memberikan penilaian terhadap kinerja rekan-rekannya of the Board of Commissioners, with each member
sesuai dengan bidang pengawasan dan tanggung jawab assessing colleague performance according to respective
yang diemban. Selanjutnya, hasil dari proses evaluasi supervision areas and responsibilities. The results of this
tersebut disampaikan oleh Komite Remunerasi dan evaluation process are then submitted by the Remuneration
Nominasi kepada Pemegang Saham sebelum pelaksanaan and Nomination Committee to Shareholders prior to
RUPS Tahunan, untuk dijadikan dasar dalam pengambilan the Annual GMS to serve as a basis for making decisions
keputusan terkait remunerasi serta dalam menilai efektivitas regarding remuneration and assessing the effectiveness of
kinerja Dewan Komisaris. the Board of Commissioners’ performance.
Pihak yang Melakukan Penilaian Kinerja Party Assessing the Board of
Dewan Komisaris Commissioners’ Performance
Pelaksanaan penilaian sendiri dikoordinasikan oleh Divisi Self-assessment is coordinated by the Compliance, System
Compliance, System Procedure & Coordinator Customer Procedure & Coordinator Customer Protection Division, and
Protection, kemudian hasilnya disampaikan kepada the results are then submitted to the Board of Commissioners
Dewan Komisaris melalui Komite Remunerasi dan Nominasi. through Remuneration and Nomination Committee. Peer
Adapun penilaian peer evaluation dilaksanakan secara evaluations are conducted directly by each member of
langsung oleh setiap anggota Dewan Komisaris terhadap Board of Commissioners on fellow member performance
kinerja sesama anggota berdasarkan peran dan tanggung based on respective roles and responsibilities.
jawab masing-masing.
Kriteria Penilaian Kinerja Dewan Komisaris Criteria for Assessing the Board of
Commissioners’ Performance
Untuk penilaian sendiri, kriteria penilaian meliputi 20 (dua puluh) For self-assessment, its criteria include 20 (twenty)
indikator governance structure, 23 (dua puluh tiga) indikator governance structure indicators, 23 (twenty three)
governance process, dan 6 (enam) indikator governance governance process indicators, and 6 (six) governance
outcome sebagaimana diatur dalam Lampiran III Surat outcome indicators as stipulated in Attachment III of the
Edaran Otoritas Jasa Keuangan No. 14/SEOJK.03/2025 Financial Services Authority Circular No. 14/SEOJK.03/2025
tentang Penerapan Tata Kelola bagi Bank Umum. on Governance Implementation for Commercial Banks.
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Sementara untuk peer evaluation, kriteria penilaian meliputi: Meanwhile, for peer evaluation, the assessment criteria
include:
1. Kehadiran dalam rapat internal Dewan Komisaris, rapat 1. Attendance at internal meetings of the Board of
gabungan Dewan Komisaris bersama Direksi, rapat Commissioners, joint meetings of the Board of
Dewan Komisaris dengan Pemegang Saham, dan rapat Commissioners and the Board of Directors, meetings
Dewan Komisaris atau Komite dengan Unit Kerja Bank. between the Board of Commissioners and Shareholders,
and meetings between the Board of Commissioners or
Committee with the Bank’s Work Units.
2. Integritas (misalnya benturan kepentingan yang muncul). 2. Integrity (for example conflicts of interest that arise).
3. Pengetahuan dan pemahaman atas nilai-nilai misi, 3. Knowledge and understanding of the values of
rencana jangka panjang Bank, dan refleksi pemahaman the mission, the Bank’s long-term plan, and the reflection
ini kepada isu-isu penting sepanjang tahun. of this understanding on important issues throughout
the year.
4. Kemampuan untuk menyampaikan, memberikan 4. Ability to convey, provide arguments, and solutions
argumentasi, dan memberikan solusi mengenai isu-isu regarding the Bank’s strategic issues.
strategis Bank.
5. Kemampuan dalam mengikuti isu-isu dan tren yang 5. Ability to follow issues and trends that affect the Bank
berpengaruh terhadap Bank dan menggunakan and use this information to assess and direct the Bank’s
informasi tersebut untuk menilai dan mengarahkan performance, not only from year to year, but also in
kinerja Bank, bukan hanya dari tahun ke tahun, akan the long-term.
tetapi juga dalam jangka panjang.
6. Hubungan anggota Dewan Komisaris dengan sesama 6. The relationship between member of the Board of
anggota Dewan Komisaris lainnya, dengan Direksi, dan Commissioners and fellow members of the Board of
pihak-pihak lain yang diatur dalam Anggaran Dasar dan Commissioners, and the Board of Directors and other
peraturan perundang-undangan. parties as regulated in the Articles of Association and
laws and regulations.
Hasil Penilaian Kinerja Dewan Komisaris The Board of Commissioners’ Performance
Assessment Results
Evaluasi kinerja Dewan Komisaris, baik secara kolektif Performance evaluation of the Board of Commissioners,
maupun individual, merupakan instrumen penting dalam both collectively and individually, is a crucial instrument
memastikan efektivitas pengawasan dan tata kelola Bank. in ensuring the effectiveness of the Bank’s supervision
Hasil evaluasi tersebut digunakan sebagai dasar dalam and governance. The results of this evaluation are used as
penetapan kompensasi dan insentif, sekaligus menjadi the basis for determining compensation and incentives, and
acuan bagi Pemegang Saham dalam memutuskan kelanjutan also serve as a reference for Shareholders in deciding on
masa jabatan, pemberhentian, atau penunjukan kembali the continuation of term of office, dismissal, or
anggota Dewan Komisaris. Dengan demikian, proses reappointment of members of Board of Commissioners.
penilaian tidak hanya berkaitan dengan aspek remunerasi, Therefore, the assessment process is not only related
tetapi juga menentukan kesinambungan peran strategis to remuneration but also determines the continuity of
Dewan Komisaris dalam kepemimpinan Bank. the Board of Commissioners’ strategic role in the Bank’s
leadership.
Sebagai wujud transparansi dan akuntabilitas, hasil evaluasi As the manifestation of transparency and accountability,
kinerja Dewan Komisaris tahun 2025 disajikan sebagai the results of the Board of Commissioners’ performance
berikut: evaluation in 2025 were presented as follows:
Penilaian Sendiri
Peer Evaluation
Self-Assessment
PPada tahun 2025, hasil penilaian sendiri Dewan Komisaris memperoleh Pada tahun 2025, hasil penilaian peer evaluation pelaksanaan tugas
nilai komposit “2 (dua)” dengan kategori “Baik”. Dewan Komisaris memperoleh nilai komposit “2 (dua)” dengan kategori
“Baik”.
In 2025, the Board of Commissioners’ self-assessment results obtained In 2025, the peer evaluation results of the implementation of
a composite score of “2 (two)” under the category of “Good”. Board of Commissioners’ duties obtained a composite score of “2 (two)”
under the category of “Good”.
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Tata Kelola Perusahaan
Corporate Governance
Penilaian Kinerja Direksi Board of Directors’ Performance
Asssessment
Prosedur Pelaksanaan Penilaian Procedures for the Board of Directors’
Kinerja Direksi Performance Assessment
Penilaian terhadap kinerja Direksi dilaksanakan secara Assessment on the Board of Directors’ performance
berkala sebagai bagian dari upaya memastikan pencapaian is conducted periodically as an effort to ensure
target Bank. Evaluasi dilakukan sekurang-kurangnya sekali the achievement of the Bank’s targets. Evaluations are
dalam setahun, baik pada tingkat individu maupun kolektif. conducted at least once a year, both at individual and
Proses ini mencakup 2 (dua) mekanisme utama. Pertama, collective levels. This process involves 2 (two) main
penilaian sendiri oleh Direksi sesuai dengan ketentuan mechanisms. First, self-assessment by the Board of
Otoritas Jasa Keuangan mengenai penerapan tata kelola Directors is in accordance with Financial Services Authority
bank umum, yang menitikberatkan pada pelaksanaan regulations on governance implementation for commercial
tugas dan tanggung jawab. Kedua, penilaian oleh banks, which emphasizes the implementation of duties
Dewan Komisaris, yang dilakukan melalui prosedur yang and responsibilities. Second, assessment by the Board
diuraikan sebagai berikut: of Commissioners, conducted through the procedures
outlined as follows:
1. Direksi menyusun Key Performance Indicator (KPI) 1. The Board of Directors prepares Key Performance
yang memuat rencana kerja, sasaran, atau target yang Indicator (KPI) that includes work plan, objectives, or
akan dicapai dalam 1 (satu) tahun maupun triwulan. goals to be achieved within 1 (one) year and quarterly.
2. Penilaian kinerja Direksi dilaksanakan oleh 2. The Board of Directors’ performance is assessed by
Dewan Komisaris, namun Direktur Utama dapat menilai the Board of Commissioners, but the President Director
Direksi lainnya. can assess other Directors.
3. Direksi melaporkan realisasi pencapaian target 3. The Board of Directors reports the realization of target
masing-masing KPI dalam laporan triwulan dan Laporan achievement for each KPI in the quarterly report and
Tahunan kepada Dewan Komisaris, baik secara individu Annual Report to the Board of Commissioners, whether
maupun kolektif untuk dievaluasi. individually or collectively, to be evaluated.
4. Hasil evaluasi KPI Direksi oleh Dewan Komisaris menjadi 4. The evaluation result of Board of Directors’ KPI by
bahan penilaian pertanggungjawaban Direksi dalam the Board of Commissioners becomes means in
pelaksanaan RUPS. assessing the Board of Directors’ accountability in
the GMS.
Pihak yang Melakukan Penilaian Party Assessing the Board of Directors’
Kinerja Direksi Performance
Pelaksanaan penilaian kinerja Direksi dilakukan melalui The Board of Directors’ performance assessment is carried
mekanisme yang terstruktur. Untuk penilaian sendiri, out through a structured mechanism. For self-assessment,
proses koordinasi berada di bawah Divisi Compliance, coordination process is under the Compliance, System
System Procedure & Coordinator Customer Protection, Procedure & Coordinator Customer Protection Division, with
dengan hasil evaluasi yang kemudian disampaikan kepada the evaluation results then submitted to the Board of
Direksi serta Dewan Komisaris. Adapun penilaian oleh Directors and Board of Commissioners. Meanwhile,
Dewan Komisaris penilaian dilakukan oleh Dewan Komisaris assessment by Board of Commissioners is conducted by
sebagai bentuk pengawasan dan akuntabilitas atas kinerja the Board of Commissioners as a form of supervision and
Direksi sepanjang periode berjalan. accountability for the Board of Directors’ performance
throughout the current period.
Kriteria Penilaian Kinerja Direksi Criteria for Assessing the Board of
Directors’ Performance
Untuk penilaian sendiri, kriteria penilaian meliputi For self-assessment, its criteria include 17 (seventeen)
17 (tujuh belas) indikator governance structure, governance structure indicators, 24 (twenty four)
24 (dua puluh empat) indikator governance process, dan governance process indicators, and 12 (twelve) governance
12 (dua belas) indikator governance outcome sebagaimana outcome indicators as stipulated in Attachment III of
diatur dalam Lampiran III Surat Edaran Otoritas Jasa the Financial Services Authority Circular
Keuangan No. 14/SEOJK.03/2025 tentang Penerapan Tata No. 14/SEOJK.03/2025 on Governance Implementation for
Kelola bagi Bank Umum. Commercial Banks.
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Sementara untuk penilaian oleh Dewan Komisaris, kriteria Meanwhile, for assessment by Board of Commissioners, its
penilaian meliputi: criteria include:
1. Terlaksananya kepemimpinan (leadership), kerja sama 1. The implementation of good leadership, teamwork, as
(team work), serta komunikasi dan kompetensi yang baik. well as communication and competency.
2. Terlaksananya GCG dalam setiap kegiatan usaha Bank. 2. The implementation of GCG in each of the Bank’s
business activities.
3. Terlaksananya pencapaian RBB. 3. The achievement of the RBB.
4. Terlaksananya pengawasan atas tindak lanjut dari 4. The implementation of monitoring and follow-up from
Direksi berdasarkan audit, rekomendasi SKAI, auditor the Board of Directors based on audit, recommendation
eksternal, atau pengawasan Otoritas Jasa Keuangan. of SKAI, external auditor, or the Financial Services
Authority’s supervision.
Hasil Penilaian Kinerja Direksi The Board of Directors’ Performance
Assessment Results
Hasil evaluasi kinerja Direksi memiliki peran strategis The results of Board of Directors’ performance evaluation
dalam merumuskan kebijakan kompensasi dan pemberian play a strategic role in formulating compensation and
insentif, sekaligus menjadi dasar pertimbangan utama incentive policies, and serve as the primary consideration
bagi Pemegang Saham dalam menentukan keberlanjutan for Shareholders in determining the continuation of
masa jabatan maupun penggantian anggota Direksi. term of office or replacement of members of the Board
Sebagai wujud komitmen terhadap prinsip transparansi of Directors. As the manifestation of commitment to
dan akuntabilitas, Bank menyajikan ringkasan hasil penilaian principles of transparency and accountability, the Bank
kinerja Direksi untuk tahun 2025 sebagai berikut: presents a summary of the Board of Directors’ performance
assessment results for 2025 as follows:
Penilaian Sendiri Penilaian oleh Dewan Komisaris
Self-Assessment Assessment by the Board of Commissioners
Pada tahun 2025, hasil penilaian sendiri Direksi memperoleh nilai Pada tahun 2025, hasil penilaian kinerja Direksi oleh Dewan Komisaris
komposit “2 (dua)” dengan kategori “Baik”. memperoleh nilai komposit “2 (dua)” dengan kategori “Baik”.
In 2025, the Board of Directors’’ self-assessment results obtained In 2025, the Board of Directors’ performance assessment results obtained
a composite score of “2 (two)” under the category of “Good”. a composite score of “2 (two)” under the category “Good”.
Penilaian Kinerja Komite Pendukung Performance Assessment of
Dewan Komisaris the Board of Commissioners’
Supporting Committees
Prosedur Pelaksanaan Penilaian Kinerja Procedures for Performance Assessment
Komite Pendukung Dewan Komisaris of the Board of Commissioners’ Supporting
Committees
Dalam rangka memperkuat penerapan GCG, To strengthen GCG implementation, the Board of
Dewan Komisaris melakukan pengawasan sekaligus Commissioners supervises and evaluates the performance
evaluasi terhadap kinerja Komite Audit, Komite Pemantau of Audit Committee, Risk Monitoring Committee, and
Risiko, serta Komite Remunerasi dan Nominasi. Penilaian Remuneration and Nomination Committee. Assessments
dilaksanakan secara berkala, sedikitnya sekali dalam are conducted periodically, at least once a year, both at
setahun, baik pada tingkat individu maupun secara individual and collective levels. The evaluation mechanism
kolektif. Mekanisme evaluasi mencakup penilaian sendiri includes self-assessment by each committee as well
oleh masing-masing komite serta penilaian langsung oleh as direct assessment by the Board of Commissioners.
Dewan Komisaris. Hasil dari evaluasi tersebut digunakan The results of these evaluations are used to ensure that
untuk memastikan bahwa setiap komite menjalankan each committee optimally carries out its role, supports
perannya secara optimal, mendukung strategi Bank, dan the Bank’s strategy, and contributes to increasing
berkontribusi pada peningkatan efektivitas pengelolaan risk management effectiveness and achieving
risiko serta pencapaian target perusahaan. company targets.
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Tata Kelola Perusahaan
Corporate Governance
Pihak yang Melakukan Penilaian Kinerja Party Assessing the Performance of
Komite Pendukung Dewan Komisaris the Board of Commissioners’ Supporting
Committees
Proses penilaian mandiri atas kinerja komite pendukung The self-assessment process for the performance of
Dewan Komisaris dikoordinasikan oleh Divisi Compliance, committees supporting the Board of Commissioners is
System Procedure & Coordinator Customer Protection, coordinated by the Compliance, System Procedure &
dengan hasil evaluasi yang dilaporkan kepada Dewan Coordinator Customer Protection Division, with the evaluation
Komisaris. Di sisi lain, penilaian terhadap kinerja komite results reported to the Board of Commissioners. Meanwhile,
pendukung Dewan Komisaris oleh Dewan Komisaris performance assessment of committees supporting
dilaksanakan langsung oleh Dewan Komisaris sebagai the Board of Commissioners is carried out directly by
bagian dari fungsi pengawasan. the Board of Commissioners as part of its supervisory
function.
Kriteria Penilaian Kinerja Komite Pendukung Criteria for Assessing the Performance of
Dewan Komisaris the Board of Commissioners’ Supporting
Committees
Untuk penilaian sendiri, kriteria penilaian meliputi For self-assessment, its criteria include 12 (twelve) governance
12 (dua belas)indikator governance structure, 6 (enam) structure indicators, 6 (six) governance process indicators,
indikator governance process, dan 2 (dua) indikator and 2 (two) governance outcome indicators as stipulated in
governance outcome sebagaimana diatur dalam Lampiran III Attachment III of the Financial Services Authority Circular
Surat Edaran Otoritas Jasa Keuangan No. 14/SEOJK.03/2025 No. 14/SEOJK.03/2025 on Governance Implementation for
tentang Penerapan Tata Kelola bagi Bank Umum. Commercial Banks.
Sementara untuk penilaian oleh Dewan Komisaris, kriteria Meanwhile, for assessment by Board of Commissioners, its
penilaian dibuat secara umum dan diuraikan dengan criteria are made in general and described with qualitative
penjelasan secara kualitatif (penilaian tidak dalam explanation (ratings are not in numbers/scales) which
angka/skala) yang meliputi: include:
1. Kehadiran dalam rapat Komite. 1. Attendance at Committee’s meeting.
2. Penguasaan materi yang akan dibahas. 2. Mastery of the material to be discussed.
3. Kesediaan menyediakan waktu dan upaya dalam 3. Willingness to provide time and efforts in fulfilling
memenuhi tugas dan tanggung jawab sebagai anggota duties and responsibilities as a committee member.
komite.
4. Kesediaan berpartisipasi dalam kegiatan di luar kantor, 4. Willingness to participate in activities outside
seperti kunjungan ke unit bisnis. the office, such as visits to business units.
5. Kualitas dan saran yang diberikan dalam rapat-rapat. 5. Quality and advice given in meetings.
6. Terlaksananya pemantauan dan evaluasi, baik secara 6. Implementation of monitoring and evaluation,
berkala maupun tahunan, atas hal-hal yang menjadi both periodically and annually, on matters that are
bidang tugas dan tanggung jawab masing-masing the respective areas of duties and responsibilities of
komite. each committee.
7. Pemantauan dan koreksi penyimpangan. 7. Monitoring and correction of deviation.
8. Terlaksananya pemantauan dan evaluasi terhadap 8. Implementation of monitoring and evaluation of
divisi/unit yang terkait dengan bidang tugas dan divisions/units related to the respective areas of duties
tanggung jawab masing-masing komite. and responsibilities of each committee.
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Penilaian Sendiri Penilaian oleh Dewan Komisaris
Self-Assessment Assessment by the Board of Commissioners
Pada tahun 2025, hasil penilaian sendiri Komite Audit:
pelaksanaan tugas dan tanggung jawab Dewan Komisaris menilai bahwa sepanjang tahun 2025 Komite Audit telah menunjukkan kinerja yang
Komite pendukung Dewan Komisaris berada solid dalam mendukung efektivitas fungsi pengawasan. Komite Audit berperan aktif dalam menelaah
pada kategori “Good”. rencana dan pelaksanaan audit, sekaligus memastikan setiap temuan ditindaklanjuti secara tepat
oleh manajemen. Selain itu, Komite Audit turut memantau implementasi rekomendasi yang diberikan
oleh auditor internal maupun eksternal. Upaya konsisten tersebut memberikan kontribusi nyata
terhadap peningkatan kepatuhan, transparansi, dan kualitas tata kelola di lingkungan Bank.
In 2025, the self-assessment results of Audit Committee:
the implementation of duties and responsibilities The Board of Commissioners considered that throughout 2025, Audit Committee demonstrated
of the Board of Commissioners’ supporting solid performance in supporting the effectiveness of supervisory function. Audit Committee
committees were under the category of played an active role in reviewing audit plans and implementation, while ensuring that all findings
“Good”. were appropriately followed up by management. Furthermore, Audit Committee monitored
the implementation of recommendations provided by internal and external auditors. These
consistent efforts significantly contributed to improving compliance, transparency, and the quality
of governance within the Bank.
Komite Pemantau Risiko:
Dewan Komisaris menilai bahwa sepanjang tahun 2025 Komite Pemantau Risiko telah menjalankan
tugasnya dengan efektif dan memberikan kontribusi signifikan terhadap penguatan tata kelola risiko
Bank. Komite Pemantau Risiko berperan aktif dalam mengidentifikasi serta menelaah potensi risiko
yang dapat memengaruhi keberlangsungan operasional, sekaligus memberikan rekomendasi yang
relevan untuk peningkatan sistem manajemen risiko. Melalui arahan yang strategis dan responsif
terhadap dinamika lingkungan usaha, Komite Pemantau Risiko berhasil mendukung terciptanya
keseimbangan antara pertumbuhan bisnis dan praktik pengelolaan risiko yang berkelanjutan.
Risk Monitoring Committee:
The Board of Commissioners considered that throughout 2025, the Risk Monitoring Committee
carried out its duties effectively and made significant contribution to strengthening the Bank’s
risk governance. Risk Monitoring Committee played an active role in identifying and reviewing
potential risks that could impact operational continuity and providing relevant recommendations for
improving risk management system. Through strategic direction and responsiveness to the dynamics
of business environment, the Risk Monitoring Committee managed to support the creation of
a balance between business growth and sustainable risk management practices.
Komite Remunerasi dan Nominasi:
Dewan Komisaris menegaskan bahwa sepanjang tahun 2025 Komite Remunerasi dan Nominasi
telah menjalankan perannya secara optimal dalam mendukung praktik GCG. Komite Remunerasi dan
Nominasi berkontribusi melalui penyusunan kebijakan remunerasi yang adil dan kompetitif, sekaligus
memastikan kesesuaian dengan kebutuhan dan kinerja Perseroan. Di samping itu, Komite juga
berperan dalam mengkaji dan merekomendasikan calon anggota Dewan Komisaris, Direksi, maupun
anggota komite independen dengan mempertimbangkan kompetensi, integritas, serta keselarasan
dengan strategi jangka panjang Bank. Melalui langkah-langkah tersebut, Komite Remunerasi
dan Nominasi turut memastikan keberlangsungan kepemimpinan yang efektif serta mendukung
pencapaian tujuan strategis Bank.
Remuneration and Nomination Committee:
The Board of Commissioners confirmed that throughout 2025, Remuneration and Nomination
Committee optimally performed its role in supporting GCG practices. The Remuneration and
Nomination Committee contributed by developing fair and competitive remuneration policies, while
ensuring that these policies were in line with the Company’s needs and performance. Furthermore,
the Committee also plays a role in reviewing and recommending candidates for the Board of
Commissioners, Board of Directors, and independent committee members, by considering their
competence, integrity, and alignment with the Bank’s long-term strategy. Through these steps,
the Remuneration and Nomination Committee helps ensure the continuity of effective leadership
and support the achievement of the Bank’s strategic objectives.
Penilaian Kinerja Komite dan Performance Assessment of
Organ Pendukung Direksi the Board of Directors’ Supporting
Committees and Organs
Prosedur dan Pihak yang Melakukan Procedures and Party Assessing
Penilaian Kinerja Komite dan the Performance of the Board of Directors’
Organ Pendukung Direksi Supporting Committees and Organs
Evaluasi atas kinerja komite dan organ pendukung di bawah Evaluations of the performance of committees and
Direksi dilaksanakan secara tahunan untuk menilai efektivitas supporting bodies under the Board of Directors are
maupun kontribusi mereka dalam mendukung pencapaian conducted annually to assess their effectiveness and
sasaran perusahaan. Penilaian dilakukan baik secara individu contribution to the achievement of Company targets.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 203
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Tata Kelola Perusahaan
Corporate Governance
maupun kolektif berdasarkan sistem dan prosedur yang Assessments are conducted both individually and
telah ditetapkan oleh Direksi, sehingga hasilnya bersifat collectively based on systems and procedures established
transparan dan terukur. Direksi bertanggung jawab penuh by the Board of Directors, ensuring transparent and
terhadap proses ini, dengan tujuan memastikan peran setiap measurable results. The Board of Directors is fully
komite selaras dengan strategi bisnis, memperkuat tata responsible for this process, with the aim of ensuring
kelola, dan mendorong efisiensi operasional. Hasil evaluasi that the role of each committee is in line with business
selanjutnya menjadi dasar penting dalam merumuskan strategy, strengthening governance, and promoting
langkah perbaikan serta pengembangan kinerja komite operational efficiency. The evaluation results will then
di periode mendatang. serve as an important basis for formulating steps to
improve and develop the committee’s performance in
the coming period.
Kriteria Penilaian Komite dan Assessment Criteria of
Organ Pendukung Direksi the Board of Directors’ Supporting
Committees and Organs
Dalam melakukan evaluasi, Direksi menetapkan sejumlah In conducting evaluation, the Board of Directors determines
kriteria khusus sebagai acuan untuk menilai kinerja komite several specific criteria as a reference for assessing
dan organ pendukungnya. Kriteria tersebut meliputi: the performance of committees and their supporting
bodies. These criteria include:
1. Kehadiran dalam rapat komite. 1. Attendance at committee’s meetings.
2. Penguasaan materi yang akan dibahas. 2. Mastery of the material to be discussed.
3. Kesediaan menyediakan waktu dan upaya dalam 3. Willingness to allocate time and efforts in fulfilling
memenuhitugas dan tanggung jawab sebagai anggota duties and responsibilities as committee member.
komite.
4. Kesediaan berpartisipasi dalam kegiatan di luar kantor, 4. Willingness to participate in activities outside
seperti kunjungan ke unit bisnis. the office, such as visits to business units.
5. Kualitas dan saran yang diberikan dalam rapat-rapat. 5. Quality and advice given in the meetings.
6. Terlaksananya pemantauan dan evaluasi, baik secara 6. Implementation of monitoring and evaluation,
berkala maupun tahunan, atas hal-hal yang menjadi whether periodically or annually, on matters that are
bidang tugas dan tanggung jawab masing-masing the respective areas of duties and responsibilities of
komite. each committee.
7. Pemantauan dan koreksi penyimpangan. 7. Monitoring and correction of deviations.
8. Terlaksananya pemantauan dan evaluasi terhadap 8. Implementation of monitoring and evaluation of
divisi/unit yang terkait dengan bidang tugas dan divisions/units related to the respective areas of duties
tanggung jawab masing-masing komite. and responsibilities of each committee.
Hasil Penilaian Kinerja Komite dan Performance Assessment Results of
Organ Pendukung Direksi the Board of Directors’ Supporting
Committees and Organs
Direksi menilai bahwa pada tahun 2025 seluruh komite The Board of Directors considered that as of 2025, all
dan organ pendukung telah melaksanakan perannya committees and supporting bodies carried out their
dengan efektif serta memberikan kontribusi nyata bagi roles effectively and made a tangible contribution to
Bank Victoria. Penilaian ini didasarkan pada hasil evaluasi Bank Victoria. This assessment is based on comprehensive
menyeluruh terhadap laporan kinerja, rekomendasi, evaluation of performance reports, recommendations,
dan masukan yang disampaikan secara konsisten oleh and input consistently submitted by each committee
masing-masing komite sesuai lingkup tanggung jawabnya. within its scope of responsibility. The Board of Directors
Direksi juga mencatat bahwa pelaksanaan tugas komite also noted that the committee’s duty implementation
selaras dengan strategi perusahaan dan RBB tahun 2025, is in line with the company’s strategy and the 2025 RBB,
sekaligus mendukung penguatan tata kelola dan pencapaian while also supporting the strengthening of governance
sasaran bisnis. Peran aktif komite dan organ pendukung and achievement of business targets. The active role of
turut membantu Direksi dalam merespons dinamika usaha committees and supporting bodies also helps the Board
dan menjaga keberlanjutan kinerja Bank. of Directors in responding to business dynamics and
maintaining the Bank’s sustainable performance.
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Pelatihan dan/atau Peningkatan Kompetensi
Dewan Komisaris dan Direksi [G-05]
Training and/or Competency Development for the Board of Commissioners
and Board of Directors
Kebijakan Pelatihan dan/atau Policy on Training and/or Competency
Peningkatan Kompetensi Development for the Board of
Dewan Komisaris dan Direksi Commissioners and Board of Directors
Sebagai bentuk komitmen terhadap peningkatan As the commitment to competency development,
kompetensi, Bank Victoria menetapkan kebijakan Bank Victoria has established professional development
pengembangan profesional bagi Dewan Komisaris dan policy for the Board of Commissioners and Board of Directors.
Direksi. Kebijakan ini mencakup program orientasi serta This policy includes orientation and skills development
pengembangan keterampilan yang dirancang untuk programs designed to deepen understanding of the Bank’s
memperdalam pemahaman mengenai peran, tanggung roles, responsibilities, and strategic direction. Furthermore,
jawab, dan arah strategis Bank. Selain itu, Bank secara the Bank continuously organizes various capacity-building
berkesinambungan menyelenggarakan berbagai kegiatan activities, such as training, seminar, and workshop.
peningkatan kapasitas, seperti pelatihan, seminar, dan Each participant is required to share experiences and
lokakarya. Setiap peserta diwajibkan membagikan knowledge with other members, so that the benefits of
pengalaman dan pengetahuan yang diperoleh kepada learning can be felt collectively.
anggota lainnya, sehingga manfaat pembelajaran dapat
dirasakan secara kolektif.
Rincian pelatihan dan program pengembangan kompetensi Details of the training and competency development
yang diikuti oleh Dewan Komisaris dan Direksi sepanjang programs attended by the Board of Commissioners and
tahun 2025 disajikan sebagai berikut: Board of Directors throughout 2025 are presented below:
Dewan Komisaris
Board of Commissioners
Kehadiran
Materi Pelatihan dan Penyelenggara Attendance
Training Materials and Organizers Gunawan
Zaenal Abidin Ph.D Sia Leng Ho
Tenggarahardja
Webinar “Sustainability Accounting and Reporting in
the Financial Services” – Diselenggarakan oleh OJK Institute
Webinar “Sustainability Accounting and Reporting in the Financial
Services” – Organized by OJK Institute
Ujian Sertifikasi Manajemen Risiko Jenjang 7 – Diselenggarakan
oleh Lembaga Sertifikasi Profesi Perbankan
- -
Examination of Risk Management Certification Level 7– Organized
by Banking Profession Certification Institute
Sharing Session "Suistainable Growth Through Digitalization and
Strong Governance" – Diselenggarakan oleh Internal Bank Victoria
Sharing Session "Sustainable Growth Through Digitalization and
Strong Governance" – Organized by Bank Victoria Internally
Training Refreshment Manajemen Risiko Jenjang 7 –
Diselenggarakan oleh Arfaidhams Secret
Training Refreshment of Risk Management Level 7 – Organized by
Arfaidhams Secret
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Tata Kelola Perusahaan
Corporate Governance
Kehadiran
Materi Pelatihan dan Penyelenggara Attendance
Training Materials and Organizers Gunawan
Zaenal Abidin Ph.D Sia Leng Ho
Tenggarahardja
Pembekalan Sertifikasi Kompetensi Kepatuhan Jenjang 7 –
Diselenggarakan oleh Forum Koordinasi dan Diskusi Kebijakan
Perbankan - -
Briefing of Compliance Competency Certification Level 7 –
Organized by Banking Policy Coordination and Discussion Forum
Training: Expert Sharing Session “Transformasi Digital IT
Perbankan” – Diselenggarakan oleh Lembaga Pengembangan
Perbankan Indonesia
Training: Expert Sharing Session "Digital Transformation of Banking
IT” – Organized by Indonesian Banking Development Institute
Ujian Sertifikasi Kepatuhan Jenjang 7 – Diselenggarakan oleh
Lembaga Sertifikasi Profesi Perbankan
-
Examination of Compliance Certification Level 7– Organized by
Banking Profession Certification Institute
Webinar Otoritas Jasa Keuangan Efek Domino Tarif Trump:
Ancaman atau Peluang bagi Ekonomi Indonesia? – Diselenggarakan
oleh Otoritas Jasa Keuangan
-
Financial Services Authority Webinar on The Domino Effect of
Trump's Tariffs: Threat or Opportunity for Indonesia’s Economy?
– Organized by Financial Services Authority
Team Building: "Work Life Balance" – Diselenggarakan oleh
Internal Bank Victoria
-
Team Building: "Work life Balance" – Organized by Bank Victoria
Internally
Direksi
Board of Directors
Kehadiran
Attendance
Materi Pelatihan dan Penyelenggara
Training Materials and Organizers Achmad
Debora
Rusli Lembing Wahjutirto Tamunan
Friscantono
Tanoyo
Sharing Session "Suistainable Growth Through Digitalization and
Strong Governance" – Diselenggarakan oleh Internal Bank Victoria
Sharing Session "Sustainable Growth Through Digitalization and
Strong Governance" – Organized by Bank Victoria Internally
Training Refreshment Manajemen Risiko Jenjang 7 –
Diselenggarakan oleh BARA
- - - -
Training Refreshment of Risk Management Level 7 – Organized by
BARA
Webinar "Agnetic AI in Finance: A New Era of Autonomus
Decision Making” – Diselenggarakan oleh Otoritas Jasa Keuangan
- - - -
Webinar "Agnetic AI in Finance: A New Era of Autonomus Decision
Making” – Organized by Financial Services Authority
Seminar Emiten 2025 – Diselenggarakan oleh PT Kustodian
Sentral Efek Indonesia
- - - -
Issuer Seminar 2025 – Organized by PT Kustodian Sentral Efek
Indonesia
Seminar: Sunline Banking Summit Indonesia 2025 “Modernisasi
Core Banking System Perbankan sebagai Adaptasi Perbankan
- - - -
dalam Iklim AI-Powered Evolution” – Diselenggarakan oleh
Lembaga Pengembangan Perbankan Indonesia
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Page 209
Kehadiran
Attendance
Materi Pelatihan dan Penyelenggara
Training Materials and Organizers Achmad
Debora
Rusli Lembing Wahjutirto Tamunan
Friscantono
Tanoyo
Seminar: Sunline Banking Summit Indonesia 2025 “Modernization
of Banking Core Banking Systems as Banking Adaptation in
an AI-Powered Evolution Climate” – Organized by Indonesian
Banking Development Institute
Webinar: Launching Kampanye Nasional Berantas Scam dan
Aktivitas Keuangan Ilegal serta Seminar Internasional Preventing
and Combating Financial Scams – Diselenggarakan oleh Satuan
Tugas Pemberantasan Aktivitas Keuangan Ilegal
- - - -
Webinar: Launching of the National Campaign to Eradicate
Scams and Illegal Financial Activities and International Seminar on
Preventing and Combating Financial Scams – Organized by Task
Force for the Eradication of Illegal Financial Activities
Webinar: Risk and Governance Summit 2025 – Diselenggarakan
oleh Otoritas Jasa Keuangan
- - -
Webinar: Risk and Governance Summit 2025 – Organized by
Financial Services Authority
Focus Group Discussion: Supervisi Otoritas Jasa Keuangan
dalam Kegiatan Meaningful Participation – Diselenggarakan oleh
Perhimpunan Bank Nasional
- - - -
Focus Group Discussion: Financial Services Authority Supervision
in Meaningful Participation Activities – Organized by National
Bank Association
Seminar: Dengar Pendapat Terhadap Rancangan Surat Edaran
Otoritas Jasa Keuangan Internal Liquidity Adequacy Assessment
Process – Diselenggarakan oleh Manaek Robert L. Toruan
- - - -
Seminar: Public Hearing on the Draft Financial Services Authority
Circular on Internal Liquidity Adequacy Assessment Process –
Organized by Manaek Robert L. Toruan
Seminar: Green Energy Summit 2025 – Diselenggarakan oleh
Investor Trust)
- - - -
Seminar: Green Energy Summit 2025 – Organized by Investor
Trust
Webinar: Peran Digital Forensik dalam Penanganan dan
Pengungkapan Kejahatan Keuangan – Diselenggarakan oleh
Otoritas Jasa Keuangan - - - -
Webinar: The Role of Digital Forensics in Handling and Disclosing
Financial Crimes – Organized by Financial Services Authority
Training: Expert Sharing Session “Transformasi Digital IT
Perbankan” – Diselenggarakan oleh Lembaga Pengembangan
Perbankan Indonesia
Training: Expert Sharing Session "Digital Transformation of Banking
IT” – Organized by Indonesian Banking Development Institute
Team Building: "Work Hard Vacation Harder" – Diselenggarakan
oleh Internal Bank Victoria
- - - -
Team Building: "Work Hard Vacation Harder" – Organized by
Bank Victoria Internally
Sharing Session: Internal Liquidity Adequacy Assessment
Process – Diselenggarakan oleh BARA
- - - -
Sharing Session: Internal Liquidity Adequacy Assessment Process
– Organized by BARA
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Tata Kelola Perusahaan
Corporate Governance
Kehadiran
Attendance
Materi Pelatihan dan Penyelenggara
Training Materials and Organizers Achmad
Debora
Rusli Lembing Wahjutirto Tamunan
Friscantono
Tanoyo
Focus Group Discussion: Festival Ekonomi Keuangan Digital
Indonesia dan Indonesia Fintech Summit & Expo (FEKDI x IFSE)
2025 – Diselenggarakan oleh Festival Ekonomi Keuangan Digital
Indonesia - - - -
Focus Group Discussion: Indonesia Digital Financial Economy
Festival and Indonesia Fintech Summit & Expo (FEKDI x IFSE) 2025
– Organized by Indonesia Digital Economy and Finance Festival
Forum Diskusi “Synergizing Energy, Finance & Agribusiness for
A Greener Future” – Diselenggarakan oleh Infobank
- - - -
Discussion Forum “Synergizing Energy, Finance & Agribusiness for
a Greener Future” – Organized by Infobank
Seminar: Economic Outlook – Diselenggarakan oleh Perhimpunan
Bank Nasional
- - - -
Seminar: Economic Outlook – Organized by the National Bank
Association
Webinar: World Financial Innovation Series – Diselenggarakan
oleh YugabyteDB Indonesia
- - - -
Webinar: World Financial Innovation Series – Organized by
YugabyteDB Indonesia
Sharing Session Synergizing Banking and Fintech Ecosystem to
9 Expand Credit Access – Diselenggarakan oleh Perhimpunan
Bank Nasional
- - - -
Sharing Session Synergizing Banking and Fintech Ecosystem
to 9 Expand Credit Access – Organized by the National Bank
Association
Focus Group Discussion: Chief Financial Officer Forum –
Diselenggarakan oleh Perhimpunan Bank Nasional
- - - -
Focus Group Discussion: Chief Financial Officer Forum –
Organized by the National Bank Association
Webinar “Sustainability Accounting and Reporting in the
Financial Services” – Diselenggarakan oleh OJK Institute
- -
Webinar “Sustainability Accounting and Reporting in the Financial
Services” – Organized by OJK Institute
Training Refreshment Manajemen Risiko Jenjang 7 –
Diselenggarakan oleh Arfaidhams Secret
- -
Training Refreshment of Risk Management Level 7 – Organized by
Arfaidhams Secret
Team Building: "Victoria Challenge Camp" – Diselenggarakan oleh
Internal Bank Victoria
- - - -
Team Building: "Victoria Challenge Camp" – Organized by Bank
Victoria Internally
Webinar “How to Achieve a Peak Performance in 2025” –
Diselenggarakan oleh OJK Institute
- - - -
Webinar "How to Achieve a Peak Performance in 2025" –
Organized by OJK Institute
Forum Penguatan Fungsi Governance, Risk, and Compliance -
Harmoni dalam Kolaborasi untuk Penguatan Fungsi Governance,
Risk, and Compliance di Sektor Jasa Keuangan – Diselenggarakan
oleh Otoritas Jasa Keuangan
- - - -
Forum on Strengthening Governance, Risk, and Compliance
Functions - Harmony in Collaboration to Strengthen Governance,
Risk, and Compliance Functions in Financial Services Sector –
Organized by Financial Services Authority
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Kehadiran
Attendance
Materi Pelatihan dan Penyelenggara
Training Materials and Organizers Achmad
Debora
Rusli Lembing Wahjutirto Tamunan
Friscantono
Tanoyo
Webinar Customer Experience: Strategies for Success in Digital
Era – Diselenggarakan oleh Otoritas Jasa Keuangan
- - - -
Webinar Customer Experience: Strategies for Success in Digital
Era – Organized by Financial Services Authority
Webinar Otoritas Jasa Keuangan Efek Domino Tarif Trump:
Ancaman atau Peluang bagi Ekonomi Indonesia? – Diselenggarakan
oleh Otoritas Jasa Keuangan
- - -
Financial Services Authority Webinar on The Domino Effect of
Trump's Tariffs: Threat or Opportunity for Indonesia’s Economy?
– Organized by Financial Services Authority
Training Leadership Forum for Board of Directors and Board of
Commissioners – Diselenggarakan oleh Association of Certified
Fraud Examiners
- - - -
Training Leadership Forum for Board of Directors and Board of
Commissioners – Organized by Association of Certified Fraud
Examiners
Webinar Simposium Nasional - Sumitronomics dan Arah Ekonomi
Nasional – Diselenggarakan oleh Kata Data
- - - -
National Symposium Webinar - Sumitronomics and the Direction
of the National Economy – Organized by Kata Data
Webinar The Future of Cybersecurity: Threats, Challenges, and
Innovations – Diselenggarakan oleh OJK Institute
- - - -
Webinar The Future of Cybersecurity: Threats, Challenges, and
Innovations – Organized by OJK Institute
Webinar Penerapan ICoFR untuk Meningkatkan Integritas Laporan
Keuangan dan Kepercayaan Publik – Diselenggarakan oleh
Lembaga Pengembangan Perbankan Indonesia
- - - -
Webinar on Implementing ICoFR to Improve Financial Statements’
Integrity and Public Trust – Organized by Indonesian Banking
Development Institute
Idea Talks Volume 9 - Digitalisasi Perbankan dari Dua Sudut
Pandang – Diselenggarakan oleh OJK Institute
- - - -
Idea Talks Volume 9 - Banking Digitalization from Two Perspectives
– Organized by OJK Institute
Sharing Sessions: Navigating Crisis with Confidence:
Recovery and Resolution Plan sebagai Pilar Ketahanan Bank –
Diselenggarakan oleh BARA
- - - -
Sharing Sessions: Navigating Crisis with Confidence: Recovery
and Resolution Plan as Pillars of Bank Resilience – Organized by
BARA
Training Pembekalan Sertifikasi Kompetensi APU, PPT, & PPSPM
Jenjang 7 – Diselenggarakan oleh Forum Koordinasi dan Diskusi
Kebijakan Perbankan
- - - -
Briefing Training on Competency Certification of AML, CTF,
& CPF Level 7 – Organized by Banking Policy Coordination and
Discussion Forum
Webinar Sinergi Nasional Memerangi Kejahatan Finansial –
Diselenggarakan oleh Kata Data
- - - -
Webinar on National Synergy to Combat Financial Crime –
Organized by Kata Data
Webinar Dinamika Geopolitik dan Ketahanan Nasional: Strategi
Memperkuat Perekonomian Indonesia – Diselenggarakan oleh OJK
Institute
- - - -
Webinar on Geopolitical Dynamics and National Resilience:
Strategies to Strengthen Indonesia’s Economy – Organized by
OJK Institute
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Tata Kelola Perusahaan
Corporate Governance
Kehadiran
Attendance
Materi Pelatihan dan Penyelenggara
Training Materials and Organizers Achmad
Debora
Rusli Lembing Wahjutirto Tamunan
Friscantono
Tanoyo
Webinar Seminar Bersama Memberantas Praktik Judi Online Demi
Terwujudnya Indonesia yang Lebih Baik – Diselenggarakan oleh
Forum Koordinasi dan Diskusi Kebijakan Perbankan
- - - -
Webinar: Joint Seminar on Eradicating Online Gambling Practices
for a Better Indonesia – Organized by Banking Policy Coordination
and Discussion Forum
Team Building: "Work Life Balance" – Diselenggarakan oleh
Internal Bank Victoria
- - -
Team Building: "Work life Balance" – Organized by Bank Victoria
Internally
Ujian Sertifikasi Kepatuhan Jenjang 7 – Diselenggarakan oleh
Lembaga Sertifikasi Profesi Perbankan
- - - -
Examination of Compliance Certification Level 7– Organized by
Banking Profession Certification Institute
Seminar: Sustainability Action for The Future Economy (SAFE)
2025 – Diselenggarakan oleh Kata Data
- - - -
Seminar: Sustainability Action for The Future Economy (SAFE)
2025 – Organized by Kata Data
Webinar “Risk Appetite and Risk Culture: Pilar Utama
dalam Penguatan Manajemen Risiko di Sektor Keuangan” –
Diselenggarakan oleh Otoritas Jasa Keuangan
- - - -
Webinar “Risk Appetite and Risk Culture: Key Pillars in
Strengthening Risk Management in Financial Sector” – Organized
by Financial Services Authority
Focus Group Discussion Penguatan Kebijakan Insentif Likuiditas
Makroprudensial – Diselenggarakan oleh Bank Indonesia
- - - -
Focus Group Discussion on Strengthening Macroprudential
Liquidity Incentive Policies – Organized by Bank Indonesia
Webinar Forum Koordinasi dan Diskusi Kebijakan Perbankan
"Memahami Pentingnya lntegritas dalam Pengelolaan Lembaga
Keuangan" – Diselenggarakan oleh Forum Koordinasi dan Diskusi
Kebijakan Perbankan
- - - -
Webinar of Banking Policy Coordination and Discussion Forum
“Understanding the Importance of Integrity in the Management of
Financial Institutions” – Organized by Banking Policy Coordination
and Discussion Forum
Training Refreshment Sertifikasi Manajemen Risiko Jenjang
7 – Diselenggarakan oleh Lembaga Pengembangan Perbankan
Indonesia - - - -
Training Refreshment of Risk Management Certification Level 7 –
Organized by Indonesian Banking Development Institute
Webinar: Environmental, Social, and Governance: Inovasi
Produk dan Layanan Keuangan Berkelanjutan Skema Hijau untuk
Menangkap Peluang Pendaaan dan Investasi 7 – Diselenggarakan
oleh Forum Koordinasi dan Diskusi Kebijakan Perbankan
- - - -
Webinar: Environmental, Social, and Governance: Innovation in
Sustainable Financial Products and Services, Green Schemes to
Seize Financing and Investment Opportunities – Organized by
Banking Policy Coordination and Discussion Forum
Simfoni Integritas: Kolaborasi, Inovasi, dan Ekspresi Cegah
Korupsi – Diselenggarakan oleh Otoritas Jasa Keuangan
- - - -
Integrity Symphony: Collaboration, Innovation, and Expression to
Prevent Corruption – Organized by Financial Services Authority
Team Building: "Together We Grow, Together We Go" –
Diselenggarakan oleh Internal Bank Victoria
- - - -
Team Building: "Together We Grow, Together We Go" – Organized
by Bank Victoria Internally
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Program Orientasi bagi Anggota Orientation Program for Newly
Dewan Komisaris dan Direksi yang Appointed Members of Board of
Baru Diangkat Commissioners and Board of Directors
Sebagai bagian dari komitmen Bank Victoria dalam As part of Bank Victoria’s commitment to improving
meningkatkan efektivitas pelaksanaan tugas dan tanggung the effectiveness of duty and responsibility implementation
jawab organ perusahaan, Bank memiliki kebijakan of corporate organs, the Bank has a policy of holding
penyelenggaraan program pengenalan (induction program) induction program for newly appointed members of
bagi anggota Dewan Komisaris dan Direksi yang baru diangkat. the Board of Commissioners and Board of Directors. This
Program ini bertujuan untuk memberikan pemahaman yang program aims to provide a comprehensive understanding of
komprehensif mengenai kondisi, sistem, serta strategi Bank, the Bank’s conditions, systems, and strategies, so that all
sehingga setiap anggota baru dapat segera beradaptasi new members can quickly adapt and optimally fulfill their
dan menjalankan perannya secara optimal. role.
Pelaksanaan program pengenalan dikoordinasikan oleh The implementation of induction program is coordinated
Sekretaris Perusahaan atau pihak lain yang menjalankan by the Corporate Secretary or another party performing
fungsi Sekretaris Perusahaan. Program ini dirancang untuk Corporate Secretary function. This program is designed to
mencakup berbagai aspek penting, antara lain: cover several important aspects, including:
1. Penyampaian informasi yang tersedia pada situs web 1. Delivery of information available on the Bank’s official
resmi Bank. website.
2. Pengenalan sistem dan prosedur yang terdapat dalam 2. Introduction to systems and procedures set out in
intranet Bank. the Bank’s intranet.
3. Kunjungan kerja ke kantor cabang, khususnya cabang 3. Working visit to branch offices, particularly main branch,
utama, guna memahami operasional secara langsung. to gain first-hand understanding of operations.
4. Pemaparan informasi yang tercantum dalam Laporan 4. Presentation of information set out in the Bank’s Annual
Tahunan Bank. Report.
Melalui rangkaian kegiatan tersebut, Bank Victoria Through this series of activities, Bank Victoria ensures that
memastikan bahwa setiap anggota Dewan Komisaris dan each member of the Board of Commissioners and Board
Direksi memiliki wawasan yang memadai mengenai tata of Directors has adequate insight into the company’s
kelola, operasional, serta arah strategis perusahaan. Dengan governance, operations, and strategic direction. Thus,
demikian, kehadiran anggota baru diharapkan dapat segera the presence of new members is expected to immediately
memberikan kontribusi yang positif dalam mendukung make a positive contribution to supporting the achievement
pencapaian tujuan jangka panjang Bank. of the Bank’s long-term goals.
Pada tahun 2025, Bank tidak melaksanakan program In 2025, the Bank did not conduct any orientation program
orientasi bagi Dewan Komisaris dan Direksi baru karena for new members of the Board of Commissioners and
tidak terdapat Dewan Komisaris dan Direksi yang baru Board of Directors as there was no new appointments.
diangkat pertama kali.
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Tata Kelola Perusahaan
Corporate Governance
Penanganan Benturan Kepentingan
Dewan Komisaris dan Direksi [G-09]
Handling of Conflict of Interests of the Board of Commissioners
and Board of Directors
Bank menerapkan kebijakan dan mekanisme penanganan The Bank implements policies and mechanisms for handling
benturan kepentingan sebagai bagian dari penerapan conflicts of interest as part of GCG implementation. Each
GCG. Setiap anggota Dewan Komisaris dan Direksi, serta member of the Board of Commissioners and Board of
pihak terkait lainnya, wajib menjaga integritas dengan Directors, as well as other related parties, is required to
menghindari segala bentuk benturan kepentingan maintain integrity by avoiding any form of conflict of
antara kepentingan pribadi dan kepentingan Bank dalam interest between personal interests and the Bank’s interests
pelaksanaan tugas pengelolaan dan pengawasan. in performing management and supervisory duties.
Dalam rangka pencegahan dan pengelolaan benturan To prevent and manage conflicts of interest,
kepentingan, Bank mewajibkan pengungkapan secara the Bank requires transparent disclosure of any potential
transparan atas setiap potensi benturan kepentingan yang conflicts of interest that could affect the objectivity of
dapat memengaruhi objektivitas pengambilan keputusan. decision-making. Members with a conflict of interest
Anggota yang memiliki benturan kepentingan diwajibkan are required to disclose their situation and refrain from
mengungkapkan kondisi tersebut dan menahan diri dari involvement in the related decision-making process, and
keterlibatan dalam proses pengambilan keputusan terkait, also prohibited from taking any actions that could harm or
serta dilarang melakukan tindakan yang dapat merugikan reduce the Bank’s profits.
atau mengurangi keuntungan Bank.
Pengungkapan benturan kepentingan dituangkan secara Disclosure of conflicts of interest is documented in
tertib dalam risalah rapat atau dokumen pembahasan an orderly manner in meeting minutes or related discussion
terkait, yang paling sedikit memuat identitas pihak yang documents, which at least includes identity of the party
memiliki benturan kepentingan, pokok permasalahan, serta with conflict of interest, the main issue, and the basis for
dasar pertimbangan pengambilan keputusan. Penetapan decision-making considerations. Decisions are made by
keputusan dilakukan oleh pihak yang berwenang sesuai authorized parties according to their respective positions,
dengan tingkat jabatan, dengan memastikan bahwa pihak ensuring that parties with conflicts of interest do not
yang terlibat benturan kepentingan tidak turut serta participate in the decision-making process. Furthermore,
dalam proses pengambilan keputusan. Selain itu, Bank the Bank ensures that all transactions with related parties
memastikan bahwa setiap transaksi dengan pihak yang are conducted fairly and are not more advantageous than
memiliki hubungan istimewa dilaksanakan secara wajar dan transactions with other parties under similar circumstances.
tidak lebih menguntungkan dibandingkan dengan transaksi
dengan pihak lain dalam kondisi yang serupa.
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Mekanisme Pengunduran Diri dan Pemberhentian
Dewan Komisaris dan Direksi
Resignation and Dismissal Mechanism of the Board of Commissioners and
Board of Directors
Mekanisme Pengunduran Diri Resignation Mechanism
Sesuai dengan ketentuan yang tercantum dalam Anggaran In accordance with the provisions of the Articles of
Dasar, Bank telah menetapkan tata cara pengunduran diri Association, the Bank has established procedures for
bagi anggota Dewan Komisaris dan Direksi yang diuraikan the resignation of members of the Board of Commissioners
sebagai berikut: and Board of Directors, as outlined below:
1. Seorang anggota Dewan Komisaris dan Direksi 1. A member of the Board of Commissioners and Board of
dapat mengundurkan diri dari jabatannya dengan Directors may resign from the position by submitting
menyampaikan permohonan secara tertulis kepada a written request to the Bank.
Bank.
2. Bank Wajib menyelenggarakan RUPS untuk 2. The Bank is required to hold a GMS to resolve on
memutuskan permohonan pengunduran diri anggota resignation request of members of the Board of
Direksi dalam jangka waktu 90 (sembilan puluh) hari Directors within 90 (ninety) days after receipt of
setelah diterimanya surat pengunduran diri. the resignation letter.
3. Bank wajib melakukan keterbukaan informasi kepada 3. The Bank is required to disclose information to
masyarakat dan menyampaikan kepada Otoritas Jasa the public and submit it to the Financial Services Authority
Keuangan paling lambat 2 (dua) hari kerja setelah no later than 2 (two) working days after receiving
diterimanya permohonan pengunduran diri Direksi. the request for resignation of the Board of Directors.
4. Jika oleh suatu sebab jabatannya anggota Direksi 4. In the event that one position of Board of Directors
kosong, dan jumlah anggota Direksi menjadi kurang dari is vacant, and the number of the Board of Directors
3 (tiga) orang, maka selambat-lambatnya is less than 3 (three) members, then no later than
90 (sembilan puluh) hari kalender setelah kekosongan 90 (ninety) calendar days after the vacancy, a GMS
itu harus diadakan RUPS untuk mengisi kekosongan must be held to fill the vacancy by considering
tersebut dengan memperhatikan peraturan perundang- the applicable laws and regulations in the capital market.
undangan yang berlaku di bidang pasar modal.
Mekanisme Pemberhentian Dismissal Mechanism
Selain melalui pengunduran diri secara sukarela, anggota In addition to voluntary resignation, members of the Board
Dewan Komisaris dan Direksi juga dapat diberhentikan dari of Commissioners and Board of Directors may also be
jabatannya sewaktu-waktu sesuai dengan mekanisme yang dismissed from their positions at any time in accordance
telah ditetapkan dalam Anggaran Dasar serta peraturan with the mechanisms established in the Articles of
perundang-undangan yang berlaku. Ketentuan tersebut Association and applicable laws and regulations. These
diuraikan sebagai berikut: provisions are outlined as follows:
1. Anggota Dewan Komisaris dan Direksi dapat 1. Members of the Board of Commissioners and Board
diberhentikan untuk sementara oleh RUPS dengan of Directors can be suspended by the GMS by stating
dengan menyebutkan alasannya setelah anggota the reasons after the members of the Board of
Dewan Komisaris dan Direksi yang bersangkutan diberi Commissioners and Board of Directors concerned are
kesempatan untuk membela diri. given a chance to defend themselves.
2. Pemberhentian atau penggantian Komisaris Independen 2. The dismissal or replacement of an Independent
sebelum periode masa jabatannya berakhir, wajib Commissioner before the term of office ends shall
mendapatkan persetujuan Otoritas Jasa Keuangan obtain the approval of Financial Services Authority
sebelum diputuskan dalam RUPS. before being resolved at the GMS.
3. Dalam rangka pemberhentian atau penggantian 3. To dismiss or replace an Independent Commissioner
Komisaris Independen sebelum periode masa before the term of office ends, the Bank shall submit
jabatannya berakhir, Bank menyampaikan permohonan a request to the Financial Services Authority no later
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Tata Kelola Perusahaan
Corporate Governance
kepada Otoritas Jasa Keuangan paling lama than 1 (one) month prior to the planned GMS, including
1 (satu) bulan sebelum rencana pelaksanaan RUPS yang the agenda for such dismissal or replacement.
memuat agenda pemberhentian atau penggantian
dimaksud.
4. Pemberhentian atau penggantian Komisaris Independen 4. The dismissal or replacement of an Independent
hanya dapat diagendakan dalam RUPS setelah Commissioner may only be placed on the agenda of
memperoleh persetujuan Otoritas Jasa Keuangan. the GMS after obtaining Financial Services Authority’s
Dalam hal rencana dinilai tidak layak, Bank dilarang approval. In the event the plan is deemed unfeasible,
mengagendakannya dalam RUPS, dan apabila RUPS the Bank is prohibited from placing it on the agenda
telah dilaksanakan sebelum persetujuan Otoritas Jasa of the GMS, and in the event the GMS has already
Keuangan diterbitkan, Bank wajib menyelenggarakan been held before the issuance of Financial Services
RUPS kembali untuk membatalkan keputusan dimaksud. Authority’s approval, the Bank shall hold another GMS
to revoke such resolution.
5. Anggota Direksi dapat diberhentikan untuk sementara 5. Members of the Board of Directors may be suspended
oleh Dewan Komisaris dengan menyebutkan alasannya. by the Board of Commissioners by stating the reasons.
6. Pemberhentian sementara anggota Direksi wajib 6. The suspension of a member of the Board of Directors
disampaikan secara tertulis. must be conveyed in writing.
7. Dewan Komisaris harus menyelenggarakan RUPS untuk 7. The Board of Commissioners must hold a GMS to
mencabut atau menguatkan keputusan pemberhentian revoke or confirm the suspension decision.
sementara.
8. RUPS wajib diselenggarakan dalam jangka waktu 8. The GMS must be held no later than 90 (ninety) days after
paling lambat 90 (sembilan puluh) hari setelah tanggal the suspension date.
pemberhentian sementara.
9. Jika dalam waktu yang ditentukan RUPS tidak dapat 9. If within the specified time the GMS cannot adopt
mengambil keputusan, maka pemberhentian sementara a resolution, then the suspension will be cancelled.
menjadi batal.
10. Anggota Direksi yang diberhentikan sementara tidak 10. Members of the Board of Directors who are suspended
berwenang untuk menjalankan kepengurusan Bank dan are not authorized to carry out the management of
mewakili Bank di dalam maupun di luar pengadilan. the Bank and represent the Bank in or out of court.
11. Batas kewenangan anggota Direksi berlaku sejak 11. The limits of authority of the Board of Directors’ members
dikeluarkannya keputusan pemberhentian sementara apply from the issuance of a suspension decision by
oleh Dewan Komisaris sampai dengan dikeluarkannya the Board of Commissioners until the issuance of a GMS
keputusan RUPS yang menguatkan atau membatalkan resolution confirming or canceling the suspension and
pemberhentian sementara dan terlampauinya jangka until the time period for holding the GMS is exceeded.
waktu penyelenggaraan RUPS.
12. Apabila anggota Direksi yang diberhentikan sementara 12. If the suspended members of the Board of Directors
tersebut tidak hadir dalam RUPS maka anggota Direksi do not attend the GMS, such members are deemed not
yang diberhentikan sementara tersebut dianggap to have exercised their right to defend themselves at
tidak menggunakan haknya untuk membela dirinya the GMS, thus the suspended members of the Board of
dalam RUPS, dengan demikian anggota Direksi yang Directors accept the GMS resolutions.
diberhentikan sementara tersebut menerima keputusan
RUPS.
13. Pemberhentian atau penggantian Direktur Utama 13. The dismissal or replacement of the President Director
dan/atau Direktur yang membawahkan fungsi and/or Director in charge of compliance functions before
kepatuhan sebelum berakhirnya masa jabatan, the term of office ends, including temporary dismissal,
termasuk pemberhentian sementara, wajib shall obtain Financial Services Authority’s approval
memperoleh persetujuan Otoritas Jasa Keuangan before being resolved at the GMS, with the provision
sebelum diputuskan dalam RUPS, dengan ketentuan stating that dismissal resulting from reassessment by
bahwa pemberhentian akibat hasil penilaian kembali key party with a failing grade is considered equivalent
pihak utama dengan predikat tidak lulus dipersamakan to approval by the Financial Services Authority.
sebagai persetujuan Otoritas Jasa Keuangan.
14. Dalam rangka pemberhentian atau penggantian 14. To dismiss or replace the President Director and/or
Direktur Utama dan/atau Direktur yang membawahkan Director in charge of compliance functions before
fungsi kepatuhan sebelum berakhirnya masa jabatan, the term of office ends, the Bank shall submit a request
Bank menyampaikan permohonan kepada Otoritas to the Financial Services Authority no later than
Jasa Keuangan paling lambat 1 (satu) bulan sebelum 1 (one) month prior to the planned GMS, along with
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rencana RUPS, disertai alasan, dokumen pendukung, the reasons, supporting documents, and/or profile
dan/atau profil calon pengganti untuk dilakukan of the replacement candidate for a fit and proper
penilaian kemampuan dan kepatutan. assessment.
15. Pemberhentian atau penggantian Direktur Utama 15. The dismissal or replacement of the President Director
dan/atau Direktur yang membawahkan fungsi and/or Director in charge of compliance functions
kepatuhan hanya dapat diagendakan dalam RUPS may only be placed on the agenda of the GMS after
setelah memperoleh persetujuan Otoritas Jasa obtaining Financial Services Authority’s approval.
Keuangan. Dalam hal rencana dinilai tidak layak Bank In the event the plan is deemed unfeasible, the Bank
dilarang mengagendakannya, dan apabila RUPS telah is prohibited from placing it on the agenda, and
dilaksanakan sebelum persetujuan Otoritas Jasa in the event the GMS has already been held before
Keuangan diterbitkan, Bank wajib menyelenggarakan the issuance of Financial Services Authority’s approval,
RUPS kembali untuk membatalkan keputusan dimaksud. the Bank shall hold another GMS to revoke such
resolution.
16. Pengunduran diri Direksi yang mengakibatkan jumlah 16. Resignation of a Director resulting in the number of
anggota Direksi kurang dari 3 (tiga) orang dinyatakan Board of Directors being less than 3 (three) members
sah setelah ditetapkan dalam RUPS, dilakukan is deemed valid after being determined at the GMS,
pengangkatan Direksi pengganti, dan memperoleh appointing a replacement Director, and obtaining
persetujuan Otoritas Jasa Keuangan, dengan ketentuan approval of the Financial Services Authority, with
bahwa pemenuhan formasi Direksi dapat dilakukan the provision that the Board of Directors’ formation
secara bertahap berdasarkan persetujuan Otoritas Jasa can be fulfilled gradually based on Financial Services
Keuangan guna menjaga kelangsungan operasional Authority’s approval to maintain the continuity of
Bank. the Bank’s operations.
Mekanisme Direktur Pengganti Mechanism of Substitute Director
Bank menetapkan mekanisme penunjukan Direktur The Bank has established a mechanism for appointing
Pengganti (pelaksana tugas/plt) untuk setiap pembidangan the Substitute (acting) Board of Directors for each Director’s
Direksi guna menjamin kelangsungan pengelolaan Bank position to ensure the continuity of the Bank’s management
sesuai dengan ketentuan peraturan perundang-undangan. in accordance with the laws and regulations. A Substitute
Direktur Pengganti ditetapkan dari pihak internal Bank Director is appointed from the Bank’s internal party, by
dengan mempertimbangkan fungsi, kepentingan, serta considering function, interest, and potential conflict of
potensi benturan kepentingan dalam proses pengambilan interest in decision-making process, and its duty is carried
keputusan, dan pelaksanaan tugasnya dilakukan dalam out within the framework of internal control system that
kerangka sistem pengendalian internal yang mengacu pada adheres to the three lines of defense principle.
prinsip three lines of defence.
Dalam kondisi tertentu sesuai dengan ketentuan peraturan Under certain circumstances, in accordance with the laws
perundang-undangan, Dewan Komisaris dapat menjalankan and regulations, the Board of Commissioners may carry
fungsi sebagai Direktur Pengganti dengan tetap out its function as Substitute Director while adhering to
berpedoman pada penerapan GCG, termasuk kewajiban GCG implementation, including the mandatory declaration
deklarasi benturan kepentingan. Penunjukan Direktur of conflicts of interest. A Substitute Director cannot be
Pengganti tidak dapat berasal dari pihak di luar Bank maupun appointed from outside the Bank or from parties with
dari pihak yang memiliki kewenangan di bawah Direksi. authority subordinate to the Board of Directors.
Masa penugasan Direktur Pengganti ditetapkan paling The term of office of a Substitute Director is set for
lama 6 (enam) bulan dan dapat diperpanjang berdasarkan a maximum of 6 (six) months and may be extended based
kebutuhan Bank dengan persetujuan Otoritas Jasa on the Bank’s needs with Financial Services Authority’s
Keuangan, melalui penyampaian permohonan yang memuat approval, through the submission of a request containing
alasan perpanjangan, rencana pemenuhan jabatan Direktur reasons for extension, plan for filling the permanent
definitif, serta informasi calon Direktur Pengganti apabila Director position, and information on the Substitute
telah tersedia. Director candidate, if available.
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Tata Kelola Perusahaan
Corporate Governance
Keberagaman Manajemen dan Independensi [G-01]
Management Diversity and Independence
Dalam rangka memperkuat praktik GCG dan mendukung To strengthen GCG practices and support business
keberlanjutan usaha, Bank Victoria menempatkan sustainability, Bank Victoria prioritizes diversity and
keberagaman dan independensi sebagai prinsip penting independence as key principles in its management
dalam struktur manajemen. Keberagaman tercermin melalui structure. Diversity is reflected in gender composition of
komposisi gender di Dewan Komisaris dan Direksi, sedangkan the Board of Commissioners and Board of Directors, while
independensi diwujudkan melalui kehadiran anggota yang independence is demonstrated through the presence
tidak memiliki hubungan kepentingan dengan Pemegang of members with no interests related to Shareholders,
Saham, manajemen, maupun perusahaan. Kehadiran management, or the company. The presence of these
pihak independen ini berperan menjaga objektivitas serta independent parties plays a role in maintaining objectivity
memastikan fungsi pengawasan dijalankan secara adil dan and ensuring that supervisory function is carried out in
transparan. a fair and transparent manner.
Rincian mengenai jumlah anggota Dewan Komisaris dan Details on the number of members of the Board of
Direksi, termasuk distribusi gender serta proporsi anggota Commissioners and Board of Directors, including gender
independen pada tahun 2025, disajikan dalam tabel berikut: distribution and proportion of independent members in
2025, are presented in the following table:
Tipe Manajemen Perusahaan Pria Wanita Jumlah Pihak Independen
Company Management Type Male Female Total Independent Parties
Dewan Komisaris
3 - 3
Board of Commissioners
Direksi
4 1 4
Board of Directors
Kebijakan Pemisahan Fungsi Komisaris Utama
dan Direktur Utama [G-03]
Policy on Separation of Functions of President Commissioner
and President Director
Dalam upaya menjaga prinsip GCG serta mendukung In an effort to uphold GCG principles and support business
keberlanjutan usaha, Bank Victoria menegaskan pemisahan sustainability, Bank Victoria emphasizes a clear separation
peran yang jelas antara Dewan Komisaris dan Direksi. of roles between the Board of Commissioners and Board of
Dewan Komisaris dipimpin oleh Komisaris Utama yang Directors. The Board of Commissioners is led by President
berfokus pada fungsi pengawasan dan pemberian arahan Commissioner, who focuses on supervision and providing
strategis, sedangkan Direksi dipimpin oleh Direktur Utama strategic direction, while the Board of Directors is led by
yang bertanggung jawab atas pengelolaan operasional President Director, who is responsible for day-to-day
sehari-hari, pencapaian kinerja, serta pelaksanaan operational management, performance achievement,
strategi bisnis. Ketentuan mengenai pemisahan peran and business strategy implementation. Provisions on
tersebut tertuang secara formal dalam BOC Charter separation of roles are formally stated in BOC Charter
No. 001/SK-KOM/12/23 tanggal 6 Desember 2023 No. 001/SK-KOM/12/23 dated 6 December 2023 on
tentang Pedoman dan Tata Tertib Kerja BOC Charter the BOC Charter and BOD Charter No. 006A/SK-DIR/12/23
dan BOD Charter No. 006A/SK-DIR/12/23 tanggal dated 6 December 2023 on the Board of Directors Charter.
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6 Desember 2023 tentang Pedoman dan Tata Tertib Currently, the Board of Commissioners is chaired by
Kerja Direksi (Board of Directors Charter). Saat ini, Zaenal Abidin, Ph.D, as President Commissioner, while
Dewan Komisaris dipimpin oleh Zaenal Abidin, Ph.D, selaku the position of President Director is held by Achmad
Komisaris Utama, sementara posisi Direktur Utama dijabat oleh Friscantono.
Achmad Friscantono.
Kebijakan Remunerasi dan Nominasi
Dewan Komisaris dan Direksi
Policy on Remuneration and Nomination of the Board of Commissioners
and Board of Directors
Kebijakan Nominasi Nomination Policy
Bank Victoria menerapkan kebijakan nominasi bagi Bank Victoria implements nomination policy for the Board
Dewan Komisaris dan Direksi dengan mengutamakan prinsip of Commissioners and Board of Directors that prioritizes the
keterbukaan, profesionalisme, serta kepatuhan terhadap principles of transparency, professionalism, and compliance
GCG. Proses nominasi dirancang untuk memastikan setiap with GCG. The nomination process is designed to ensure
calon memiliki integritas dan kompetensi yang sejalan that every candidate has integrity and competency that are
dengan kebutuhan serta arah strategis perusahaan. Dalam in line with the company’s needs and strategic direction.
hal ini, Komite Remunerasi dan Nominasi berperan penting In this regard, Remuneration and Nomination Committee
dengan menyusun mekanisme nominasi yang menjadi plays a crucial role by preparing nomination mechanism
acuan bagi Dewan Komisaris dan RUPS dalam menetapkan that serves as a reference for the Board of Commissioners
calon maupun menentukan paket remunerasi yang tepat and the GMS in appointing candidates and determining
bagi anggota Dewan Komisaris dan Direksi. appropriate remuneration packages for members of
the Board of Commissioners and Board of Directors.
Proses Seleksi Calon Anggota Selection Process for Candidates for
Dewan Komisaris dan Direksi the Board of Commissioners and
Board of Directors
Bank Victoria menerapkan proses seleksi calon anggota Bank Victoria implements a structured selection process
Dewan Komisaris dan Direksi secara terstruktur untuk of candidates for the Board of Commissioners and Board
memastikan terpilihnya individu yang tepat sesuai of Directors to ensure the selection of the right individuals
kebutuhan perusahaan. Tahapan seleksi dimulai dengan to meet the company’s needs. The selection process is
penyaringan kandidat oleh Komite Remunerasi dan started with Remuneration and Nomination Committee
Nominasi berdasarkan kriteria yang telah ditetapkan. screening candidates based on established criteria. Then,
Selanjutnya, rekomendasi dari Komite Remunerasi dan recommendations from Remuneration and Nomination
Nominasi disampaikan kepada Dewan Komisaris untuk Committee are submitted to the Board of Commissioners,
kemudian diajukan kepada Pemegang Saham. Mekanisme who then submit them to the Shareholders. This mechanism
ini dilakukan secara berkala menjelang berakhirnya masa is carried out periodically near the end of the term of office,
jabatan, saat terdapat kebutuhan tertentu, maupun ketika when specific needs arise, or when a vacant position within
terjadi kekosongan posisi dalam struktur Direksi. the Board of Directors arises.
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Tata Kelola Perusahaan
Corporate Governance
Kriteria Khusus Pemilihan Dewan Komisaris Specific Criteria for the Selection of Board
dan Direksi [G-06] of Commissioners and Board of Directors
[G-06]
Mengacu pada ketentuan yang diatur dalam BOC Charter In accordance with the provisions stipulated in BOC
dan BOD Charter, setiap calon anggota Dewan Komisaris Charter and BOD Charter, every candidate for the Board of
maupun Direksi diwajibkan memenuhi sejumlah persyaratan Commissioners and Board of Directors is required to meet
berikut: the following requirements:
1. Persyaratan Formal 1. Formal Requirements
a. Cakap melakukan perbuatan hukum. a. Capable in performing legal actions.
b. Dalam 5 (lima) tahun sebelum pengangkatan dan b. Within 5 (five) years before appointment and during
selama menjabat: the term of office:
1) Tidak pernah dinyatakan pailit. 1) Never been declared bankrupt.
2) Tidak pernah menjadi anggota Dewan Komisaris 2) Never become a member of Board of
dan/atau Direksi yang dinyatakan bersalah Commissioners and/or Board of Directors who
menyebabkan suatu bank dinyatakan pailit. is found guilty of causing a bank to be declared
bankrupt.
3) Tidak pernah dihukum karena melakukan tindak 3) Never been punished for committing a criminal
pidana yang merugikan keuangan negara act that is detrimental to state finances and/or
dan/atau yang berkaitan dengan sektor keuangan. related to the financial sector.
4) Tidak pernah menjadi anggota Dewan Komisaris 4) Never been a member of Board of
dan/atau Direksi yang selama menjabat: Commissioners and/or Board of Directors who
during the term of office:
• Pernah tidak menyelenggarakan RUPS • Has ever not convening an Annual GMS.
Tahunan.
• Pertanggungjawabannya sebagai anggota • Has ever had his/her accountability as
Dewan Komisaris dan/atau Direksi pernah the member of Board of Commissioners
tidak diterima oleh RUPS atau pernah tidak and/or Board of Directors rejected by
memberikan pertanggungjawaban sebagai the GMS or has ever been absent in giving
anggota Dewan Komisaris dan/atau Direksi his/her accountability as the member of
kepada RUPS. Board of Commissioners and/ or Board of
Directors to the GMS.
• Pernah menyebabkan Bank yang • Has ever caused a Bank that obtains permit,
memperoleh izin, persetujuan, atau approval, or registration from the Financial
pendaftaran dari Otoritas Jasa Keuangan Services Authority not to fulfill its obligation
tidak memenuhi kewajiban menyampaikan to submit its Annual Report and/or Financial
Laporan Tahunan dan/atau Laporan Statements to the Financial Services
Keuangan kepada Otoritas Jasa Keuangan. Authority.
2. Persyaratan Material 2. Material Requirements
a. Mempunyai akhlak, moral, dan integritas yang baik. a. Have good character, morals, and integrity.
b. Memiliki komitmen untuk mematuhi peraturan b. Has a commitment to comply with the laws and
perundang-undangan. regulations.
c. Memiliki pengetahuan dan/atau keahlian di bidang c. Has knowledge and/or expertise in the field required
yang dibutuhkan untuk menjalankan tugasnya. to perform the duties.
3. Persyaratan Lainnya 3. Other Requirements
a. Anggota Dewan Komisaris tidak diperkenankan a. Members of the Board of Commissioners are
merangkap jabatan sebagai anggota Direksi, not allowed to concurrently hold position as
anggota Dewan Komisaris, atau Pejabat Eksekutif a member of Board of Directors, member of Board
pada lembaga keuangan (bank atau non-bank) dan of Commissioners, or Executive Officer in other
pada lebih dari 1 (satu) perusahaan bukan lembaga financial institutions (bank or non-bank) and in
keuangan baik yang berkedudukan di dalam negeri more than 1 (one) non-financial institutions, either
atau luar negeri. in Indonesia or overseas.
b. Anggota Dewan Komisaris tidak termasuk b. Members of the Board of Commissioners
rangkap jabatan apabila menjabat sebagai Direksi, do not hold concurrent position if holding
anggota Dewan Komisaris, atau Pejabat Eksekutif a position as the Board of Directors, members
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yang melaksanakan fungsi pengawasan pada of Board of Commissioners, or Executive
1 (satu) Entitas Anak Bank yang dikendalikan oleh Officer performing the supervision function in
Bank (konsolidasi). 1 (one) of the Bank’s Subsidiary controlled by
the Bank (consolidated).
c. Komisaris Non-Independen tidak termasuk rangkap c. Non-independent Commissioner does not hold
jabatan dalam menjalankan tugas fungsional dari a concurrent position in performing its functional
Pemegang Saham yang berbentuk badan hukum duty from a legal entity Shareholder in the Banking
pada kelompok usaha Bank. business group.
d. Anggota Direksi dilarang memangku jabatan rangkap, d. The member of Board of Directors are not allowed
apabila jabatan rangkap tersebut bertentangan to hold concurrent positions if they are contrary to
dengan peraturan perundang-undangan dan/atau the laws and regulations and/or if they possibly lead
apabila jabatan rangkap tersebut mungkin dapat to the conflict of interest.
menimbulkan benturan kepentingan.
Kriteria Pemilihan Ulang Dewan Komisaris Criteria for Re-Election of Board of
dan Direksi [G-06] Commissioners and Board of Directors [G-06]
Dalam rangka menjaga kesinambungan tata kelola dan To maintain governance continuity and management
efektivitas manajemen, Bank Victoria menempatkan proses effectiveness, Bank Victoria places re-election process
pemilihan kembali anggota Dewan Komisaris dan Direksi for members of the Board of Commissioners and Board
sebagai bagian penting dari siklus kepemimpinan perusahaan. of Directors as a critical part of the company’s leadership
Pemilihan ulang dilakukan dengan berpedoman pada kriteria cycle. Re-election is conducted based on clear, objective
yang jelas, objektif, dan sesuai kebutuhan strategis, sehingga criteria in line with strategic needs, ensuring the selection
dapat menjamin terpilihnya pemimpin yang profesional, of leaders with professionalism, integrity, and ability
berintegritas, serta mampu mendukung pertumbuhan to support the Bank’s long-term growth. All stages of
jangka panjang Bank. Seluruh tahapan proses dilaksanakan the process are implemented based on GMS resolution in
berdasarkan keputusan RUPS dan sejalan dengan line with GCG principles.
prinsip-prinsip GCG.
Kebijakan Remunerasi Dewan Komisaris Remuneration Policy of the Board of
dan Direksi Commissioners and Board of Directors
Kebijakan remunerasi Dewan Komisaris dan Direksi The remuneration policy for the Board of Commissioners
merupakan upaya Bank dalam memberikan imbalan kepada and Board of Directors is the Bank’s effort to provide
Dewan Komisaris dan Direksi yang disesuaikan dengan compensation to the Board of Commissioners and
kemampuan Bank dengan tetap memperhatikan ketahanan Board of Directors that is adjusted to the Bank’s
dan kelangsungan usaha Bank. Pemberian remunerasi capabilities, while still considering the Bank’s business
kepada Dewan Komisaris dan Direksi Bank mengacu pada resilience and continuity. The provision of remuneration
Keputusan Dewan Komisaris No. 001/SK-KOM/01/24 tanggal to the Bank’s Board of Commissioners and Board of
5 Januari 2024 tentang Pedoman dan Tata Tertib Komite Directors refers to Board of Commissioners’ Decision
Remunerasi dan Nominasi PT Bank Victoria International No. 001/SK-KOM/01/24 dated 5 January 2024 on
Tbk, yang disusun berdasarkan Peraturan Otoritas Jasa the Guidelines and Procedures of Remuneration and
Keuangan No. 45/POJK.03/2015 dan Surat Edaran Otoritas Nomination Committee of PT Bank Victoria International
Jasa Keuangan No. 40/SEOJK.03/2016 tentang Penerapan Tbk, prepared based on the Financial Services Authority
Kelola dalam Pemberian Remunerasi bagi Bank Umum. Regulation No. 45/POJK.03/2015 and Financial
Services Authority Circular No. 40/SEOJK.03/2016 on
Implementation of Governance in Providing Remuneration
for Commercial Banks.
Prosedur Penetapan Remunerasi Procedure for Determining Remuneration
Dewan Komisaris dan Direksi for the Board of Commissioners and Board
of Directors
Bank Victoria menerapkan prosedur penetapan remunerasi Bank Victoria implements remuneration determination
bagi Dewan Komisaris dan Direksi melalui mekanisme yang procedure for the Board of Commissioners and Board of
transparan, terukur, dan sesuai dengan prinsip GCG yang Directors through a transparent and measurable mechanism
diuraikan sebagai berikut: in line with GCG principles, as outlined below:
PT Bank Victoria International Tbk
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Tata Kelola Perusahaan
Corporate Governance
1. Komite Remunerasi dan Nominasi melakukan kajian 1. The Remuneration and Nomination Committee reviews
terhadap kinerja dan memberikan usulan remunerasi bagi the performance and provides a remuneration proposal
Direksi dan Dewan Komisaris dengan memperhatikan for the Board of Directors and Board of Commissioners
beberapa indikator tertentu. by considering several specific indicators.
2. Komite Remunerasi dan Nominasi menyampaikan 2. The Remuneration and Nomination Committee submits
rekomendasi usulan jenis dan jumlah remunerasi kepada a recommendation on the type and amount of
Dewan Komisaris. remuneration to the Board of Commissioners.
3. Dewan Komisaris mengusulkan penetapan remunerasi 3. The Board of Commissioners proposes
kepada RUPS. the determination of remuneration to the GMS.
4. RUPS menetapkan besaran remunerasi bagi 4. GMS determines the remuneration amount for
Dewan Komisaris dan Direksi. the Board of Commissioners and Board of Directors.
Jenis dan Indikator Penetapan Remunerasi Types and Indicators to Determine
Dewan Komisaris dan Direksi Remuneration for the Board of
Commissioners and Board of Directors
Penetapan remunerasi bagi Dewan Komisaris dan Direksi The determination of remuneration for the Bank’s Board of
Bank mempertimbangkan beberapa faktor, seperti Commissioners and Board of Directors considers several
skala dan kompleksitas usaha, kelompok pembanding factors, such as business scale and complexity, comparison
(peer group), tingkat inflasi, kondisi serta kemampuan group (peer group), inflation rate, condition and financial
keuangan Bank, dan selalu sesuai dengan peraturan yang capacity of the Bank, and is always in accordance with
berlaku. Remunerasi variabel dirancang khusus untuk the applicable regulations. Variable remuneration is
mendorong pengambilan risiko yang bijaksana dengan specifically designed to encourage prudent risk taking by
memperhatikan risiko utama yang memengaruhi kegiatan considering main risks that affect business activities.
usaha.
Berdasarkan regulasi dan kebijakan internal, remunerasi Based on regulations and internal policies, the remuneration
Dewan Komisaris dan Direksi mencakup 2 (dua) jenis, yaitu: for the Board of Commissioners and Board of Directors
includes 2 (two) types, namely:
1. Remunerasi yang Bersifat Tetap 1. Fixed Remuneration
Diberikan dalam bentuk tunai dan/atau non-tunai, Given in cash and/or non-cash, not related to
tidak terkait dengan kinerja atau risiko, dan mencakup performance or risk, and includes basic salary, facilities,
gaji pokok, fasilitas, tunjangan perumahan, kesehatan, housing allowances, health, education, holiday
pendidikan, tunjangan hari raya, serta program pensiun. allowance, and pension program.
2. Remunerasi yang Bersifat Variabel 2. Variable Remuneration
Remunerasi yang terkait dengan kinerja dan risiko, Remuneration related to performance and risk, given
diberikan dalam bentuk tunai maupun saham atau in cash or shares or share-based instruments issued by
instrumen berbasis saham yang diterbitkan oleh Bank. the Bank. It can be in form of bonus or other equivalent
Bentuknya dapat berupa bonus atau insentif lainnya incentives.
yang setara.
Pelaksanaan Kaji Ulang dan Independensi Review and Independence of Remuneration
Penerapan Kebijakan Remunerasi Policy Implementation
Bank Victoria memastikan objektivitas dan independensi Bank Victoria ensures objectivity and independence in
dalam sistem remunerasi melalui mekanisme evaluasi its remuneration system through a structured evaluation
yang terstruktur. Seluruh proses, termasuk penetapan mechanism. The entire process, including the determination
remunerasi bagi karyawan pada unit kontrol, berada dalam of remuneration for employees in control unit, is under
pengawasan Komite Remunerasi dan Nominasi. Selain the supervision of Remuneration and Nomination Committee.
itu, kebijakan remunerasi ditinjau secara berkala dengan Furthermore, remuneration policy is periodically reviewed,
memperhatikan beragam aspek, seperti pencapaian kinerja, by considering various aspects, such as performance
profil risiko, perbandingan dengan praktik industri sejenis, achievement, risk profile, comparison with similar industry
serta keselarasan dengan arah strategi jangka panjang practices, and alignment with the company’s long-term
perusahaan. Penyesuaian juga dilakukan untuk memastikan strategic direction. Adjustments are also made to ensure
kepatuhan terhadap ketentuan regulator dan mendukung compliance with regulatory requirements and support
keberlanjutan kinerja perusahaan di masa depan. the company’s sustainable performance in the future.
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Penetapan Material Risk Takers Establishing Material Risk Takers
Penetapan Material Risk Takers (MRT) dilakukan The establishment of Material Risk Takers (MRT) is carried
berdasarkan 2 (dua) pendekatan berikut: out based on the following 2 (two) approaches:
1. Metode kualitatif, yaitu MRT ditetapkan berdasarkan 1. Qualitative method, in which MRT is determined based
tanggung jawab yang memengaruhi profil risiko utama on responsibility that affects the Bank’s main risk profile,
Bank, dengan evaluasi profil risiko dilakukan setiap tahun. with risk profile evaluation carried out annually.
2. Metode kuantitatif, yaitu penetapan MRT dilakukan 2. Quantitative method, in which the determination of
melalui analisis perbandingan remunerasi variabel MRT is carried out through a comparative analysis of
antara MRT dan karyawan non-MRT dengan variable remuneration between MRT and non-MRT
mempertimbangkan kinerja serta tingkat risiko dari employees by considering their performance and
posisi tersebut. positional risk level.
Oleh karena itu, Dewan Komisaris, Direksi, atau karyawan Therefore, the Board of Commissioners, Board of Directors,
yang menerima remunerasi variabel dalam jumlah besar or employees receiving large amounts of variable
dikategorikan sebagai MRT. remuneration are categorized as the MRT.
Penangguhan atau Penarikan Kembali Remuneration Suspension or Clawback
Remunerasi
Remunerasi untuk Dewan Komisaris dan Direksi dapat Remuneration for the Board of Commissioners and
ditangguhkan atau ditarik kembali apabila Bank mengalami Board of Directors may be suspended or clawback if
kerugian yang menyebabkan remunerasi tidak dapat the Bank suffers a loss which causes remuneration unable
diberikan secara penuh atau hanya dalam bentuk variabel to be given in full or only in form of variable with a small
dengan jumlah yang kecil. Ketentuan ini sesuai dengan amount. This provision is in accordance with the regulation
regulasi pemberian remunerasi bagi Bank Umum. Selain on providing remuneration for Commercial Banks. In
itu, Bank wajib menangguhkan atau menarik kembali addition, the Bank must suspend or withdraw variable
remunerasi variabel bagi Dewan Komisaris dan Direksi remuneration for the Board of Commissioners and Board
(malus atau clawback) jika terjadi kerugian akibat kondisi of Directors (malus or clawback) if a loss occurs due to
yang merugikan keuangan Bank, seperti kasus fraud conditions that cause losses to the Bank’s finances, such
oleh individu yang dikategorikan sebagai MRT, atau as cases of fraud by individuals categorized as MRT, or
situasi lainnya. Penangguhan ini berlangsung minimal other situations. This suspension lasts for a minimum of
3 (tiga) tahun dan dapat diperpanjang sesuai dengan 3 (three) years and can be extended according to the risk
periode risiko yang dihadapi. Dalam kondisi ini, Dewan period faced. In this condition, the Board of Commissioners
Komisaris dan Direksi tidak diperbolehkan melakukan and Board of Directors are not allowed to hedge on
lindung nilai atas remunerasi variabel yang ditangguhkan. the deferred variable remuneration.
Kaitan Remunerasi dengan Risiko Connection of Remuneration with Risk
dan Kinerja and Performance
Remunerasi variabel untuk Dewan Komisaris dan Direksi Variable remuneration for the Board of Commissioners
ditetapkan dengan mempertimbangkan risiko utama yang and Board of Directors is determined by considering
dihadapi oleh Bank, dengan evaluasi berdasarkan kriteria the main risks faced by the Bank, with an evaluation
dan dampak risiko tersebut. Jika risiko utama terjadi, based on the criteria and impact of the risk. If
remunerasi bagi Dewan Komisaris dan Direksi sebagai the main risk occurs, the remuneration for the Board of
MRT akan terpengaruh. Penilaian kinerja dilakukan baik Commissioners and Board of Directors as the MRT will
secara individu maupun kolegial, dan hasil penilaian ini be affected. Performance assessments are carried out
menjadi dasar bagi Komite Remunerasi dan Nominasi untuk both individually and collegially, and the results of this
memberikan rekomendasi kepada Dewan Komisaris terkait assessment serve the basis for the Remuneration and
besaran remunerasi yang tepat. Rekomendasi ini kemudian Nomination Committee to provide recommendations to
diajukan kepada RUPS untuk penetapan akhir remunerasi. the Board of Commissioners regarding the appropriate
amount of remuneration. This recommendation is
then submitted to the GMS for final determination of
remuneration.
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Tata Kelola Perusahaan
Corporate Governance
Konsultan terkait Kebijakan Remunerasi Consultant regarding Remuneration Policy
Dalam penyusunan kebijakan remunerasi, Bank Victoria In developing remuneration policy, Bank Victoria relies
sepenuhnya mengandalkan mekanisme internal tanpa entirely on internal mechanisms without involving external
melibatkan pihak konsultan eksternal. Hal ini mencerminkan consultants. This matter reflects the Bank’s commitment
komitmen Bank untuk menjaga independensi, objektivitas, to maintaining independence, objectivity, and policy
serta kesesuaian kebijakan dengan kebutuhan dan strategi alignment with the company’s needs and strategy.
perusahaan.
Struktur dan Besaran Remunerasi Remuneration Structure and Amount for
Dewan Komisaris dan Direksi the Board of Commissioners and
Board of Directors
Struktur remunerasi bagi Dewan Komisaris dan Direksi Bank The remuneration structure for the Board of Commissioners
Victoria disusun dengan mempertimbangkan keseimbangan and Board of Directors of Bank Victoria is designed with
antara kepastian pendapatan dan penghargaan atas kinerja. a balance between income certainty and performance
Komponen remunerasi terdiri dari remunerasi tetap, rewards. Remuneration components consist of fixed
berupa honorarium serta berbagai fasilitas, seperti asuransi remuneration in form of honorarium and various benefits,
kesehatan, kendaraan dinas, BPJS Ketenagakerjaan, dan such as health insurance, official vehicles, BPJS Employment,
tunjangan hari raya. Selain itu, diberikan pula remunerasi and holiday allowance. Furthermore, variable remuneration
variabel yang mencakup tantiem, gratifikasi, maupun saham, is provided, including bonus, gratification, and shares, with
dengan skema pembayaran dalam bentuk tunai maupun payment scheme in cash or non-cash, including in-kind
non-tunai, termasuk natura (rumah, kendaraan dinas, benefits (house, official vehicle, or other assets that may or
atau aset lainnya yang bisa dimiliki atau tidak). Besaran may not be owned). The amount of variable remuneration
remunerasi variabel ditetapkan berdasarkan capaian kinerja, is determined based on performance achievements,
kontribusi, dan tanggung jawab masing-masing anggota. contributions, and responsibilities of each member.
Untuk tahun buku 2025, detail mengenai paket remunerasi For the 2025 fiscal year, details of remuneration packages
beserta fasilitas yang diterima Dewan Komisaris dan Direksi and benefits received by the Board of Commissioners and
disajikan pada tabel berikut: Board of Directors were presented in the following table:
Remunerasi Dewan Komisaris dan Direksi berdasarkan Jenis
Remuneration for the Board of Commissioners and Board of Directors by Type
Dewan Komisaris Direksi
Jenis Remunerasi Board of Commissioners Board of Directors
Type of Remuneration Orang Total Orang Total
People (Rp) People (Rp)
Remunerasi Bersifat Tetap (Gaji, THR, dan TAT)
3 3,337,808,457 5 17,011,181,236
Fixed Remuneration (Salary, THR, and TAT Allowance)
Remunerasi Bersifat Variabel (Bonus)
3 436,203771 5 2,196,696,460
Variable Remuneration (Bonus)
Total 3,774,012,228 19,207,877,696
Remunerasi Dewan Komisaris dan Direksi berdasarkan Bentuk
Remuneration for the Board of Commissioners and Board of Directors by Form
Dewan Komisaris Direksi
Bentuk Remunerasi Board of Commissioners Board of Directors
Form of Remuneration Orang Total Orang Total
People (Rp) People (Rp)
Remunerasi dalam Bentuk Tunai
3 3,774,012,228 5 19,207,877,696
Remuneration in the Form of Cash
Remunerasi dalam Bentuk Natura
- - - -
Remuneration in the Form of Natura
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Dewan Komisaris Direksi
Bentuk Remunerasi Board of Commissioners Board of Directors
Form of Remuneration Orang Total Orang Total
People (Rp) People (Rp)
Remunerasi dalam Bentuk Saham
- - - -
Remuneration in the Form of Shares
Total 3,774,012,228 19,207,877,696
Remunerasi Dewan Komisaris dan Direksi berdasarkan Rentang Nilai
Remuneration for the Board of Commissioners and Board of Directors
by Value Range
Total Dewan Komisaris Total Direksi
Total Remunerasi dalam Setahun
Total Remuneration in a Year Total Board of Commissioners Total Board of Directors
(Orang / People) (Orang / People)
Di atas Rp2 miliar
- 5
Above Rp2 billion
Di atas Rp1 miliar-Rp2 miliar
3 -
Above Rp1 billion-Rp2 billion
Di atas Rp500 juta-Rp1 miliar
- -
Above Rp500 million-Rp1 billion
Di bawah Rp500 juta
- -
Below Rp500 million
Remunerasi Dewan Komisaris dan Direksi berdasarkan Rata-Rata Total
Remuneration for the Board of Commissioners and Board of Directors
by Total Average
Rata-Rata Remunerasi
Uraian Total Individu per Orang
Description Total Individual Average Remuneration
per Person
Dewan Komisaris
3 Rp85 juta
Board of Commissioners
Direksi
5 Rp255 juta
Board of Directors
Remunerasi Dewan Komisaris dan Direksi berdasarkan Jabatan
Remuneration for the Board of Commissioners and Board of Directors by Position
Gaji Pokok Tunjangan Total Remunerasi
Uraian Bonus
Basic Salary Allowances Total Remuneration
Description (Rp)
(Rp) (Rp) (Rp)
Dewan Komisaris
2,814,558,768 436,203,771 523,249,689 3,774,012,228
Board of Commissioners
Direksi
14,618,148,396 2,196,696,460 2,393,032,840 19,207,877,696
Board of Directors
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Tata Kelola Perusahaan
Corporate Governance
Remunerasi yang Ditangguhkan atau Suspended or Clawback Remuneration
Ditarik Kembali
Pada tahun 2025, seluruh remunerasi yang diberikan kepada In 2025, all remuneration provided to the Board of
Dewan Komisaris dan Direksi telah dibayarkan secara penuh Commissioners and Board of Directors was paid in full
sesuai ketentuan yang berlaku. Tidak terdapat penundaan in accordance with applicable regulations. There were no
maupun penarikan kembali atas remunerasi yang telah delays or withdrawals of the stipulated remuneration.
ditetapkan.
Pengungkapan Bonus Kinerja, Bonus Disclosure of Performance Bonus,
Non-Kinerja, dan Opsi Saham Non-Perfomance Bonus, and Stock Option
Sepanjang tahun 2025, Bank tidak memberikan bonus Throughout 2025, the Bank did not provide performance-
berbasis kinerja, bonus non-kinerja, maupun program based bonus, non-performance bonus, or stock option
opsi saham kepada Dewan Komisaris dan Direksi. Seluruh program to the Board of Commissioners and Board of
kompensasi yang diterima terbatas pada komponen Directors. All compensation received was limited to
remunerasi yang telah ditetapkan sesuai kebijakan Bank. remuneration components determined in accordance with
the Bank’s policy.
Permasalahan yang Timbul sebagai Dampak Issues Arising from the Impact of
Kebijakan Remunerasi Remuneration Policy
Pada tahun 2025, tidak terdapat permasalahan yang timbul In 2025, there were no issues arising from the remuneration
sebagai dampak kebijakan remunerasi yang diterapkan oleh policy implemented by the Bank.
Bank.
Rasio Gaji Tertinggi dan Terendah Ratio of Highest and Lowest Salary
Bank Victoria senantiasa mengedepankan keterbukaan Bank Victoria consistently prioritizes transparency
dalam penyusunan struktur penggajian di seluruh level in preparing salary structure at all levels of the organization.
organisasi. Penetapan rasio antara gaji tertinggi dan The ratio between the highest and lowest salary is
terendah dilakukan dengan memperhatikan asas keadilan, determined by considering the principles of fairness,
kontribusi kinerja, serta lingkup tanggung jawab masing- performance contribution, and scope of responsibility of
masing jabatan. Untuk tahun 2025, rasio penggajian each position. For 2025, the salary ratio was presented as
tersebut disajikan sebagai berikut: follows:
Rasio
Uraian Description
Ratio
Gaji Tertinggi dan Terendah Dewan Komisaris 1:1.2 Board of Commissioners’ Highest and Lowest Salary
Gaji Tertinggi dan Terendah Direksi 1:1.59 Board of Directors’ Highest and Lowest Salary
Gaji Tertinggi dan Terendah Karyawan 1:17 Employees’ Highest and Lowest Salary
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Komite di Bawah Dewan Komisaris
Board of Commissioners’ Subordinate Committees
Komite Pemantau Risiko Risk Monitoring Committee
Komite Pemantau Risiko dibentuk oleh Dewan Komisaris Risk Monitoring Committee is established by the Board of
untuk mendukung fungsi pengawasan dan memberi arahan Commissioners to support the supervisory function and
kepada Direksi. Komite Pemantau Risiko memastikan provide direction to the Board of Directors. Risk Monitoring
kerangka manajemen risiko Bank berjalan efektif, Committee ensures that the Bank’s risk management
menjaga aktivitas bisnis dalam batas risiko yang wajar, framework is effective and maintains business activities
sekaligus mendorong pertumbuhan yang terkendali dan within reasonable risk limits while promoting controlled and
berkelanjutan. sustainable growth.
Pedoman Komite Pemantau Risiko Risk Monitoring Committee Charter
Komite Pemantau Risiko menjalankan tugasnya The Risk Monitoring Committee carries out its duties based
berdasarkan Pedoman Kerja Komite Pemantau Risiko yang on Risk Monitoring Committee Work Guidelines, updated
diperbarui pada 18 Juni 2025 melalui Keputusan Komisaris on 18 June 2025 through the Board of Commissioners’
No. 002/SK-KOM/06/25. Pedoman kerja ini menjadi acuan Decision No. 002/SK-KOM/06/25. These work guidelines
bagi efektivitas fungsi pengawasan serta penguatan tata serve as a reference for ensuring the effectiveness of
kelola dan manajemen risiko Bank. oversight function and strengthening the Bank’s governance
and risk management.
Tugas dan Tanggung Jawab Duties and Responsibilities of
Komite Pemantau Risiko the Risk Monitoring Committee
Tugas dan tanggung jawab Komite Pemantau Risiko Duties and responsibilities of the Risk Monitoring
meliputi: Committee are as follows:
1. Melakukan pengkajian ulang dan memberikan 1. Reviewing and providing recommendations on
rekomendasi atas efektivitas pelaksanaan manajemen the effectiveness of the Bank’s risk management
risiko Bank melalui pertemuan secara berkala implementation through regular meetings or other
maupun cara lainnya untuk membahas progres dari methods to discuss the progress of duties and
tahapan-tahapan tugas dan tanggung jawab yang responsibilities carried out by the Risk Management
dilakukan oleh Satuan Kerja Manajemen Risiko. Work Unit.
2. Melakukan pengawasan atas kegiatan Satuan Kerja 2. Overseeing activities of the Risk Management Work
Manajemen Risiko dalam memantau pelaksanaan Unit in monitoring the implementation of risk mitigation
mitigasi risiko oleh unit-unit kerja terkait. by related work units.
3. Melakukan pengawasan atas pelaksanaan rekomendasi 3. Overseeing the implementation of the Committee’s
Komite oleh Satuan Kerja Manajemen Risiko. recommendations by the Risk Management Work Unit.
4. Melakukan analisis dan evaluasi atas usulan Rencana 4. Performing analysis and evaluation of Bank Activity
Kegiatan dan Anggaran Bank serta pengkajian ulang and Budget Plan proposal, as well as annual review of
tahunan atas rencana jangka panjang Bank yang the Bank’s long-term plan submitted by the Board of
diajukan oleh Direksi. Directors.
5. Melakukan penelaahan atas informasi risiko dan 5. Reviewing the Bank’s risk information and Bank risk
manajemen risiko Bank dalam laporan-laporan yang management in reports to be published.
akan dipublikasikan.
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Tata Kelola Perusahaan
Corporate Governance
Persyaratan Komite Pemantau Risiko Requirements for the Risk Monitoring
Committee
Keanggotaan Komite Pemantau Risiko paling sedikit terdiri The composition of Risk Monitoring Committee shall
dari: consist of at least:
1. 1 (satu) orang Komisaris Independen yang merangkap 1. 1 (one) Independent Commissioner concurrently as
sebagai ketua. chairman.
2. 1 (satu) orang pihak independen yang memiliki keahlian 2. 1 (one) independent party with expertise in risk
di bidang manajemen risiko. management.
3. 1 (satu) orang pihak independen yang memiliki keahlian 3. 1 (one) independent party with expertise in finance.
di bidang keuangan.
Anggota Komite Pemantau Risiko yang berasal dari pihak Member of Risk Monitoring Committee from independent
independen dinilai memiliki keahlian di bidang manajemen party is deemed to have expertise in risk management, as
risiko dalam hal memenuhi kriteria: defined by the following criteria:
1. Memiliki sertifikat kompetensi di bidang manajemen 1. Has competency certificate in risk management issued
risiko yang diterbitkan oleh lembaga domestik maupun by a recognized domestic or international institution, as
lembaga internasional yang diakui sebagaimana yang applicable to the Board of Directors.
berlaku bagi Direksi.
2. Memiliki pengalaman kerja paling sedikit 2 (dua) tahun 2. Has at least 2 (two) years of work experience in risk
di bidang manajemen risiko. management.
Anggota Komite Pemantau Risiko yang berasal dari pihak Member of Risk Monitoring Committee from independent
independen dinilai memiliki keahlian di bidang keuangan party is deemed to have expertise in finance, as defined
dalam hal memenuhi kriteria: by the following criteria:
1. Memiliki sertifikat kompetensi di bidang, antara lain 1. Has competency certificate in fields, including public
akuntan publik, akuntan, treasuri, dan corporate finance accounting, accountant, treasury, and corporate
yang diterbitkan oleh lembaga domestik maupun finance issued by a recognized domestic or international
lembaga internasional yang diakui. institution.
2. Memiliki pengalaman kerja paling sedikit 5 (lima) tahun 2. Has at least 5 (five) years of work experience in
di bidang ekonomi, bidang keuangan, dan/atau bidang economics, finance, and/or banking.
perbankan.
Komposisi dan Masa Jabatan Komite Composition and Term of Office of the Risk
Pemantau Risiko Monitoring Committee
Komite Pemantau Risiko dibentuk sekurang-kurangnya The Risk Monitoring Committee is established with at least
terdiri dari 3 (tiga) orang anggota, yaitu seorang ketua yang 3 (three) members, namely one chairman concurrently as
merangkap Komisaris Independen serta 2 (dua) anggota Independent Commissioner and 2 (two) other members
lainnya dari pihak independen. Masa jabatan anggota from independent parties. The term of office of Risk
Komite Pemantau Risiko tidak melebihi masa jabatan Dewan Monitoring Committee members shall not exceed the term
Komisaris sesuai Anggaran Dasar, dan dapat diperpanjang of office of the Board of Commissioners as stipulated in
untuk 1 (satu) periode berikutnya. the Articles of Association and can be extended for 1 (one)
subsequent period.
Per 31 Desember 2025, komposisi Komite Pemantau Risiko As of 31 December 2025, the composition of the Bank’s
Bank yang diangkat berdasarkan Surat Keputusan Direksi Risk Monitoring Committee, appointed based on Board of
No. 003/SK-DIR/08/25 tanggal 1 Agustus 2025 tentang Directors’ Decision Letter No. 003/SK-DIR/08/25 dated
Susunan Anggota Komite Pemantau Risiko, untuk masa 1 August 2025 on the Composition of the Risk Monitoring
jabatan 2025-sekarang sebagai berikut: Committee, for the 2025-present term of office is as
follows:
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Nama Posisi di Komite Jabatan di Bank Keahlian
Name Position in the Committee Position at the Bank Expertise
Perbankan, Manajemen Risiko,
Ketua Komisaris Utama Independen
Zaenal Abidin Ph.D dan GCG
Chairman Independent President Commissioner
Banking, Risk Management, and GCG
Gunawan Anggota Komisaris Independen Perbankan
Tenggarahardja Member Independent Commissioner Banking
Anggota Pihak Independen Perbankan dan Audit
Medi Sejati
Member Independent Party Banking and Audit
Keuangan, Perbankan, dan
Anggota Pihak Independen Manajemen Risiko
Taufiq Akbar
Member Independent Party Finance, Banking, and Risk
Management
Profil Komite Pemantau Risiko
Risk Monitoring Committee’s Profile
ZAENAL ABIDIN PH.D
Ketua
Chairman
Dasar Pengangkatan dan Periode Menjabat
Basis of Appointment and Term of Office
Surat Keputusan Direksi No. 003/SK-DIR/08/25 tanggal 1 Agustus 2025
tentang Susunan Anggota Komite Pemantau Risiko (2025-sekarang).
Board of Directors’ Decision Letter No. 003/SK-DIR/08/25 dated
1 August 2025 on the Composition of the Risk Monitoring Committee Profil dapat dilihat pada profil Dewan Komisaris.
(2025-present). Profile can be seen in the Board of Commissioners’ profile chapter.
GUNAWAN TENGGARAHARDJA
Anggota
Member
Dasar Pengangkatan dan Periode Menjabat
Basis of Appointment and Term of Office
Surat Keputusan Direksi No. 003/SK-DIR/08/25 tanggal 1 Agustus 2025
tentang Susunan Anggota Komite Pemantau Risiko (2025-sekarang).
Board of Directors’ Decision Letter No. 003/SK-DIR/08/25 dated
1 August 2025 on the Composition of the Risk Monitoring Committee Profil dapat dilihat pada profil Dewan Komisaris.
(2025-present). Profile can be seen in the Board of Commissioners’ profile chapter.
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Tata Kelola Perusahaan
Corporate Governance
MEDI SEJATI Kewarganegaraan / Nationality Tempat Lahir / Place of Birth
Anggota Indonesia / Indonesian Jakarta
Member
Usia / Age Domisili / Domicile
60 tahun / years old Jakarta
Dasar Pengangkatan dan Periode Menjabat Basis of Appointment and Term of Office
Surat Keputusan Direksi No. 003/SK-DIR/08/25 tanggal 1 Agustus 2025 Board of Directors’ Decision Letter No. 003/SK-DIR/08/25 dated
tentang Susunan Anggota Komite Pemantau Risiko (2025-sekarang). 1 August 2025 on the Composition of the Risk Monitoring Committee
(2025-present).
Riwayat Pendidikan Education
• Diploma Manajemen Perbankan dari Sekolah Tinggi Ilmu Ekonomi AKPI • Diploma of Banking Management from Sekolah Tinggi Ilmu Ekonomi
Bandung (1990). AKPI Bandung (1990).
Rangkap Jabatan Saat Ini Current Concurrent Positions
Di dalam Bank Victoria: In Bank Victoria:
Anggota Komite Audit Bank Victoria (sejak 2021). Member of Audit Committee of Bank Victoria (since 2021).
Di luar Bank Victoria: Outside of Bank Victoria:
Tidak ada. None.
Riwayat Jabatan Sebelumnya History of Previous Positions
• Kolektor PT Jasa Marga (Persero) Tbk (1984-1986). • Collector of PT Jasa Marga (Persero) Tbk (1984-1986).
• Teller PT Bank Swadesi (1990-1991). • Teller of PT Bank Swadesi (1990-1991).
• Menjabat di PT Bank Intan (1991-1999) sebagai: • Held positions at PT Bank Intan (1991-1999) as:
› Sekretaris Kepala Biro Kredit. › Secretary of Credit Bureau Head.
› Internal Control Officer. › Internal Control Officer.
› Kepala Bagian Audit Kredit dan Marketing. › Credit and Marketing Audit Department Head.
› Kepala Bagian Kredit Support. › Credit Support Department Head.
• Auditor Kantor Akuntan Publik Edi Kaslim & Kantor Akuntan Publik • Auditor of Edi Kaslim Public Accounting Firm & Gatot Permadi Djuwono
Gatot Permadi Djuwono (1999-2002). Public Accounting Firm (1999-2002).
• Kepala Bagian Akunting PT Bank Harmoni Internasional (2002-2007). • Head of Accounting Department of PT Bank Harmoni Internasional
(2002-2007).
• Kepala Bagian Akunting PT Bank Index Selindo (2007-2008). • Head of Accounting Department of PT Bank Index Selindo
(2007-2008).
• Kepala Divisi Akunting PT Bank Swaguna (2008-2010). • Accounting Division Head of PT Bank Swaguna (2008-2010).
• Kepala Divisi Akunting PT Bank Victoria Syariah (2010-2014). • Accounting Division Head of PT Bank Victoria Syariah (2010-2014).
• Akunting Officer Bank Victoria (2014). • Accounting Officer of Bank Victoria (2014).
• Kepala Bagian Sentral Operasional PT Bank Victoria Syariah (2014). • Central Operational Department Head of PT Bank Victoria Syariah
(2014).
• Kepala Bagian Support Pembiayaan PT Bank Victoria Syariah (2015). • Financing Support Department Head of PT Bank Victoria Syariah
(2015).
• Kepala Divisi Manajemen Risiko dan Kepatuhan PT Bank Victoria • Risk Management and Compliance Division Head of PT Bank Victoria
Syariah (2015-2016). Syariah (2015-2016).
• Kepala Divisi Kepatuhan dan Sekretaris Perusahaan PT Bank Victoria • Compliance Division Head and Corporate Secretary of PT Bank
Syariah (2017-2019). Victoria Syariah (2017-2019).
• Kepala Divisi Kepatuhan PT Bank Victoria Syariah (2019-2020). • Compliance Division Head of PT Bank Victoria Syariah (2019-2020).
• Anggota Komite Audit PT Victoria Alife Indonesia (2021). • Member of Audit Committee of PT Victoria Alife Indonesia (2021).
• Anggota Komite Pemantau Risiko PT Victoria Alife Indonesia (2021). • Member of Risk Monitoring Committee of PT Victoria Alife Indonesia
(2021).
• Anggota Komite Audit Bank Victoria Syariah (2021-2025). • Member of Audit Committee of Bank Victoria Syariah (2021-2025).
• Anggota Komite Pemantau Risiko Bank Victoria Syariah (2021-2025). • Member of Risk Monitoring Committee of Bank Victoria Syariah (2021-
2025).
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Sertifikasi Certification
• Sertifikasi Manajemen Risiko Level 1 dari Badan Sertifikasi Manajemen • Risk Management Certification Level 1 from the Risk Management
Risiko (2007). Certification Institution (2007).
• Sertifikasi Manajemen Risiko Level 2 dari Badan Sertifikasi Manajemen • Risk Management Certification Level 2 from the Risk Management
Risiko (2011). Certification Institution (2011).
• Sertifikasi Manajemen Risiko Level 3 dari Badan Sertifikasi Manajemen • Risk Management Certification Level 3 from the Risk Management
Risiko (2018). Certification (2018).
• Sertifikasi Kepatuhan Level 1 dari Lembaga Sertifikasi Profesi Perbankan • Compliance Certification Level 1 from the Banking Professional
(2018). Certification Institute (2018).
• Sertifikasi Kepatuhan Level 2 dari Lembaga Sertifikasi Profesi • Compliance Certification Level 2 from the Banking Professional
Perbankan (2018). Certification Institute (2018).
• Certification in Audit Committee Practices (CACP) (2023). • Certification in Audit Committee Practices (CACP) (2023).
• Sertifikasi Manajemen Risiko - Jenjang 5 dari Lembaga Sertifikasi • Certification of Risk Management - Level 5 from Sharia Financial
Perbankan Keuangan Syariah (2024). Banking Certification Institution (2024).
• Sertifikasi Manajemen Risiko - Jenjang 6 dari Lembaga Sertifikasi • Certification of Risk Management - Level 6 from Sharia Financial
Perbankan Keuangan Syariah (2025). Banking Certification Institution (2025).
• Sertifikasi Manajemen Risiko - Jenjang 7 dari Lembaga Sertifikasi • Certification of Risk Management - Level 7 from Sharia Financial
Perbankan Keuangan Syariah (2025). Banking Certification Institution (2025).
Hubungan Afiliasi Affiliation Relationship
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Does not have any affiliation with members of Board of Commissioners,
anggota Direksi, serta Pemegang Saham Utama dan Pengendali. members of Board of Directors, and Main and Controlling Shareholders.
TAUFIQ AKBAR Kewarganegaraan / Nationality Tempat Lahir / Place of Birth
Anggota Indonesia / Indonesian Palembang
Member
Usia / Age Domisili / Domicile
38 tahun / years old Jakarta
Dasar Pengangkatan dan Periode Menjabat Basis of Appointment and Term of Office
Surat Keputusan Direksi No. 003/SK-DIR/08/25 tanggal Board of Directors’ Decision Letter No. 003/SK-DIR/08/25 dated
1 Agustus 2025 tentang Susunan Anggota Komite Pemantau Risiko 1 August 2025 on the Composition of the Risk Monitoring Committee
(2025-sekarang). (2025-present).
Riwayat Pendidikan Education
• Sarjana Akuntansi dari Universitas Islam Indonesia (2010). • Bachelor's Degree in Accounting from Islamic University of Indonesia
(2010).
• Magister Akuntansi dari Universitas Gadjah Mada (2012). • Master of Accountancy from Gadjah Mada University (2012).
Rangkap Jabatan Concurrent Positions
Di dalam Bank Victoria: In Bank Victoria:
Anggota Komite Audit Bank Victoria (sejak 2025). Member of Audit Committee of Bank Victoria (since 2025).
Di luar Bank Victoria: Outside of Bank Victoria:
Dosen di Perbanas Institute (sejak 2015). Lecturer at Perbanas Institute (since 2015).
Riwayat Jabatan Sebelumnya History of Previous Positions
• Auditor KAP Bismar, Munthalib dan Yunus (2012-2013). • Auditor at KAP Bismar, Munthalib, and Yunus (2012–2013).
• Auditor KAP Joachim, Poltak, Lian, Michell & Rekan (2014). • Auditor at KAP Joachim, Poltak, Lian, Michell & Rekan (2014).
• Komite Audit PT Sumberdaya Sewatama (2021-2023). • Audit Committee of PT Sumberdaya Sewatama (2021-2023).
Sertifikasi Certification
• Chartered Accountant dari Ikatan Akuntan Indonesia (2014). • Chartered Accountant from Institute of Indonesia Chartered
Accountants (2014).
• Certification in Audit Committee Practices dari Ikatan Komite Audit • Certification in Audit Committee Practices from the Indonesian Audit
Indonesia (2021). Committee Association (2021).
• Sertifikasi Manajemen Risiko - Jenjang 4 dari Lembaga Sertifikasi • Risk Management Certification – Level 4 from Banking Professional
Profesi Perbankan (2025). Certification Institute (2025).
Hubungan Afiliasi Affiliation Relationship
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Does not have any affiliation with members of Board of Commissioners,
anggota Direksi, serta Pemegang Saham Utama dan Pengendali. members of Board of Directors, and Main and Controlling Shareholders.
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Tata Kelola Perusahaan
Corporate Governance
Independensi Komite Pemantau Risiko Independency of Risk Monitoring
Committee
Anggota Komite Pemantau Risiko ditetapkan dengan Members of the Risk Monitoring Committee are appointed
memperhatikan pemenuhan prinsip independensi berikut: by considering the following independence principles:
1. Tidak memiliki hubungan keuangan dengan 1. Does not have financial relationship with
Dewan Komisaris, Direksi, serta Pemegang Saham the Board of Commissioners, Board of Directors, and
Utama dan Pengendali. Main and Controlling Shareholders.
2. Tidak memiliki hubungan kepemilikan saham di Bank, 2. Does not have share ownership relationship in the Bank,
baik secara langsung maupun tidak langsung. either directly or indirectly.
3. Tidak memiliki hubungan kepengurusan di Bank, Entitas 3. Does not have management relationship in the Bank,
Anak, maupun perusahaan afiliasi. Subsidiary, and affiliated company.
4. Tidak memiliki hubungan keluarga dengan 4. Does not have family relationship with the Board
Dewan Komisaris, Direksi, Pemegang Saham Utama of Commissioners, Board of Directors, Main and
dan Pengendali, dan/atau sesama anggota Komite Controlling Shareholders, and/or among members of
Pemantau Risiko. Risk Monitoring Committee.
5. Tidak menjabat sebagai pengurus partai politik, pejabat, 5. Does not hold position as administrator of political
dan pemerintah. party, state, and government.
Rapat Komite Pemantau Risiko Risk Monitoring Committee’s Meeting
Rapat Komite Pemantau Risiko diselenggarakan minimal Risk Monitoring Committee meetings are held at least
sekali setiap bulan dengan kehadiran sekurang-kurangnya once a month with at least 51% attendance of members,
51% anggota, termasuk Komisaris Independen. Keputusan including Independent Commissioners. Meeting decisions
rapat diambil secara musyawarah mufakat atau suara are made by consensus or majority vote, and are recorded
terbanyak, dan dituangkan dalam risalah yang bersifat in binding minutes. In the event of a conflict of interest,
mengikat. Dalam hal terdapat konflik kepentingan, anggota the member concerned is not involved in the decision-making.
yang bersangkutan tidak dilibatkan dalam pengambilan
keputusan.
Rekapitulasi kehadiran masing-masing anggota Komite The summary of attendance of each member of Risk
Pemantau Risiko dalam rapat di tahun 2025 sebagai berikut: Monitoring Committee at meetings in 2025 is as follows:
Tingkat Kehadiran
Nama Jabatan Total Rapat Total Kehadiran
Attendance Rate
Name Position Total Meetings Total Attendance
(%)
Ketua
Zaenal Abidin Ph.D 12 12 100.00
Chairman
Anggota
Gunawan Tenggarahardja 12 12 100.00
Member
Anggota
Medi Sejati 12 12 100.00
Member
Anggota
Taufiq Akbar* 5 5 100.00
Member
Anggota
Yozef Abdulrachman* 7 7 100.00
Member
* Per 1 Agustus 2025, telah dilakukan perubahan keanggotaan Komite Pemantau Risiko, di mana Bapak Yozef Abdulrachman tidak lagi menjabat sebagai anggota Komite
Pemantau Risiko dan posisinya digantikan oleh Bapak Taufiq Akbar. Perubahan tersebut dilakukan sesuai dengan ketentuan dan keputusan yang berlaku.
As of 1 August 2025, changes were made to the composition of the Risk Monitoring Committee. Mr. Yozef Abdulrachman no longer served as member of the Risk Monitoring
Committee and his position was replaced by Mr. Taufiq Akbar. These changes were made in accordance with applicable regulations and decisions.
Agenda Rapat Komite Pemantau Risiko Risk Monitoring Committee’s
Meeting Agenda
Rapat Komite Pemantau Risiko membahas berbagai agenda, Risk Monitoring Committee meetings discuss various
antara lain: agenda items, including:
1. Laporan Tingkat Kesehatan Bank Periode Semester 1. Bank Sound Level Report for Semester II of 2024 for
II Tahun 2024 PT Bank Victoria International Tbk dan PT Bank Victoria International Tbk and Compliance
Laporan Direktur Kepatuhan Periode Semester II Tahun Director’s Report for Semester II of 2024 for
2024 PT Bank Victoria International Tbk. PT Bank Victoria International Tbk.
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2. Risk Register Divisi Operation dan Divisi IT dan 2. Risk Register for the Operations Division and IT Division,
pemeriksaan Otoritas Jasa Keuangan kantor wilayah and Audit by Financial Services Authority of Medan and
di cabang Medan dan Solo. Solo branch offices.
3. Risk Register Divisi SAM dan Peraturan Otoritas Jasa 3. Risk Register for SAM Division, Financial Services
Keuangan dan Peraturan Bank Indonesia turunan Authority Regulations, and Bank Indonesia Regulations
Undang-Undang Pengembangan dan Penguatan Sektor derived from the Financial Sector Development and
Keuangan (P2SK) dan kaitannya dengan kebijakan Strengthening Law (P2SK) and their relationship to
internal bank. internal bank policies.
4. Laporan Profil Risiko Periode Triwulan I Tahun 2025 dan 4. Risk Profile Report for Quarter I of 2025 and the 2024
Laporan Self-Asessment GCG Tahunan Tahun 2024. Annual GCG Self-Assessment Report.
5. Laporan Profil Risiko dan Key Risk Indicator (KRI) 5. Risk Profile and Key Risk Indicator (KRI) Report for
Periode April 2025 dan Pengisian Survei Otoritas Jasa April 2025 and Completion of the Financial Services
Keuangan: Penilaian Mandiri Pedoman SETARA. Authority Survey: Self-Assessment of SETARA
Guidelines.
6. Laporan Profil Risiko, Risk Register HCM & SAM Periode 6. Risk Profile Report, HCM & SAM Risk Register for
Mei 2025 dan Progres Tindak Lanjut Temuan Otoritas May 2025 and Progress on Follow-up of Financial
Jasa Keuangan Tahun 2024 Posisi Juni 2025. Services Authority Findings for 2024 as of June 2025.
7. Laporan Tingkat Kesehatan Bank Periode Semester I 7. Bank Sound Level Report for Semester I of 2025 and
Tahun 2025 dan Laporan Direktur Kepatuhan Periode Compliance Director’s Report for Semester I of 2025.
Semester I Tahun 2025.
8. Pembahasan Laporan Profil Risiko Periode Juli 2025, 8. Discussion of Risk Profile Report for July 2025, discussion
pembahasan sosialisasi Peraturan Otoritas Jasa of the dissemination of Financial Services Authority
Keuangan dan Rancangan Peraturan Otoritas Jasa Regulations and Draft Financial Services Authority
Keuangan, pembahasan hasil validasi self-asessment Regulations, discussion of the results of compliance self-
compliance, dan pembahasan progres pemeriksaan assessment validation, and discussion of the progress
Otoritas Jasa Keuangan 2025. of the 2025 Financial Services Authority audit.
9. Laporan Risiko Information Technology, progres 9. Information Technology Risk Report, progress of
pemeriksaan Otoritas Jasa Keuangan tahun 2025, dan Financial Services Authority audit in 2025, and work
work plan for developing departmental system procedure. plan for developing departmental system procedures.
10. Laporan Profil Risiko Triwulan III Tahun 2025, sosialisasi 10. Risk Profile Report for Quarter III of 2025, dissemination
dan rencana tindak lanjut Peraturan Otoritas Jasa and follow-up plan for Financial Services Authority
Keuangan No. 19 Tahun 2025, dan self-asessment Tim Regulation No. 19 of 2025, and self-assessment of
Pelindungan Konsumen. the Consumer Protection Team.
11. Penginian Recovery Plan (RCP), dan kegiatan 11. Update on the Recovery Plan (RCP), and compliance
pengelolaan kepatuhan dan pelaporan regulator. management activities and regulatory reporting.
12. Penguatan Business Continuity Plan (BCP) serta 12. Reinforcement of Business Continuity Plan (BCP) and
capaian kegiatan dan progres kepatuhan 2025. achievement of compliance activities and progress in
2025.
Laporan Singkat Pelaksanaan Kegiatan Brief Report on Implementation of Risk
Komite Pemantau Risiko Tahun 2025 Monitoring Committee’s Activities in 2025
Selama tahun 2025, Komite Pemantau Risiko secara Throughout 2025, the Risk Monitoring Committee
konsisten menjalankan berbagai aktivitas dalam rangka consistently carried out various activities to fulfill its
memenuhi mandat, tugas, serta tanggung jawabnya, yang mandate, duties, and responsibilities, outlined as follows:
dapat dijabarkan sebagai berikut:
1. Melakukan rapat dan review terhadap efektivitas 1. Holding meetings and reviews on the effectiveness
pelaksanaan manajemen risiko dan kepatuhan Bank. of the Bank’s risk management and compliance
implementation.
2. Melakukan rapat dan review atas penilaian risiko oleh 2. Holding meetings and reviews on risk assessments
Satuan Kerja Manajemen Risiko dan Laporan Kepatuhan by the Risk Management Work Unit and Compliance
oleh Divisi Kepatuhan, termasuk kegiatannya dalam Reports by the Compliance Division, including
memantau mitigasi oleh Risk Taking Unit. monitoring mitigation activities by the Risk Taking Unit.
3. Melakukan pengawasan atas pelaksanaan rekomendasi 3. Supervising the implementation of Committee
Komite oleh Satuan Kerja Manajemen Risiko dan/atau recommendations by the Risk Management Work Unit
Divisi Kepatuhan. and/or Compliance Division.
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Tata Kelola Perusahaan
Corporate Governance
4. Penelaahan atas informasi risiko dan manajemen risiko 4. Reviewing the Bank’s risk and risk management
Bank dalam laporan-laporan yang dipublikasikan. information in published reports.
5. Penelaahan kepatuhan terhadap peraturan perundang- 5. Reviewing compliance with applicable laws and
undangan dan ketentuan yang berlaku. regulations.
6. Pelaksanaan tugas khusus dan tugas lain-lain. 6. Implementing special duties and other duties.
Selain itu, Komite Pemantau Risiko juga telah melakukan Furthermore, the Risk Monitoring Committee also
penelaahan dan peninjauan melalui analisa laporan maupun conducted assessment and review through report analysis
rapat, yang hasilnya disampaikan kepada Dewan Komisaris and meetings, the results of which were submitted to
melalui Memo Intern. Beberapa hal yang dikaji meliputi the Board of Commissioners through Internal Memo. Some
penelaahan atas profil risiko dan Laporan Kepatuhan Bank of the matters reviewed included a review of the Bank’s risk
untuk Posisi Semester II Tahun 2024 dan Posisi Maret, profile and Compliance Report for Semester II of 2024 and
Juni, dan September Tahun 2025. Komite juga memberikan March, June, and September 2025. The Committee also
berbagai arahan hasil penelaahan terkait profil risiko dan provided various directives on the review results regarding
kepatuhan Bank untuk posisi semester II tahun 2024 dan the Bank’s risk profile and compliance for semester II of
posisi Maret, Juni, dan September tahun 2025. 2024 and March, June, and September 2025.
Pelatihan dan/atau Peningkatan Komite Risk Monitoring Committee’s Training
Pemantau Risiko and/or Development Programs
Sepanjang tahun 2025, pengembangan kompetensi Throughout 2025, the competency developments for
bagi Zaenal Abidin, Ph.D, dan Gunawan Tenggarahardja Zaenal Abidin, Ph.D, and Gunawan Tenggarahardja
tercermin melalui program pelatihan serta peningkatan were reflected in training programs and competency
kompetensi Dewan Komisaris. Adapun pengembangan development of the Board of Commissioners. Competency
kompetensi bagi anggota Komite Pemantau Risiko lainnya development for other members of the Risk Monitoring
sebagai berikut: Committee is as follows:
Kehadiran
Materi Pelatihan dan Penyelenggara Attendance
Training Materials and Organizers
Medi Sejati Taufiq Akbar
Sharing Session “Suistainable Growth Through Digitalization and Strong Governance” –
oleh Internal Bank Victoria
Sharing Session “Sustainable Growth Through Digitalization and Strong Governance” –
Organized by Bank Victoria Internally
Training Pembekalan Manajemen Risiko Jenjang 7 – Diselenggarakan oleh Arfaidhams Secret
Briefing Training on Risk Management Level 7 – Organized by Arfaidhams Secret
Training Pembekalan Manajemen Risiko Jenjang 4 – Diselenggarakan oleh Lembaga
Pengembangan Perbankan Indonesia -
Briefing Training on Risk Management Level 4 – Indonesian Banking Development Institute
Team Building: “Work Hard Vacation Harder” – Diselenggarakan oleh Internal Bank Victoria
Team Building: “Work Hard Vacation Harder” – Organized by Bank Victoria Internally
Training IT Risk Management – Diselenggarakan oleh Acumen Advice Training & Consulting
-
IT Risk Management Training – Organized by Acumen Advice Training & Consulting
Komite Remunerasi dan Nominasi Remuneration and Nomination
Committee
Komite Remunerasi dan Nominasi merupakan komite Remuneration and Nomination Committee is a committee
yang terdiri dari anggota Dewan Komisaris dan Pejabat consisting of members of the Board of Commissioners and
Eksekutif Bank yang membawahkan fungsi kepegawaian. Bank Executive Officers responsible for personnel functions.
Berdasarkan Surat Keputusan Komisaris, ditetapkan Members of the Remuneration and Nomination Committee
sebagai anggota Komite Remunerasi dan Nominasi dengan are appointed based on Board of Commissioners’ Decision
cakupan tugas, tanggung jawab, dan kewenangan untuk Letter with the scope of duties, responsibilities, and
melakukan evaluasi, memberikan masukan dan/atau arahan authority to evaluate, provide input and/or direction
atas (usulan) kebijakan remunerasi yang ditetapkan dan on (proposed) remuneration policy established and
diterapkan Bank. implemented by the Bank.
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Pedoman Komite Remunerasi dan Nominasi Remuneration and Nomination
Committee Charter
Pedoman kerja Komite Remunerasi dan Nominasi The Remuneration and Nomination Committee Charter is
telah ditetapkan dan diperbarui melalui Keputusan established and updated through Board of Commissioners’
Dewan Komisaris No. 001/SK-KOM/01/24 tanggal Decision No. 001/SK-KOM/01/24 dated 5 January 2024,
5 Januari 2024, yang menjadi acuan utama dalam which serves as the primary reference for implementing
pelaksanaan tugas serta tata tertib Komite Remunerasi dan duties and procedures of the Remuneration and Nomination
Nominasi Bank. Committee of the Bank.
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of Remuneration
Remunerasi dan Nominasi and Nomination Committee
Dalam mendukung fungsi pengawasan serta peningkatan To support supervisory function and improve governance,
tata kelola, Komite Remunerasi dan Nominasi menjalankan the Remuneration and Nomination Committee carries out
sejumlah tugas dan tanggung jawab yang mencakup a number of duties and responsibilities, including evaluation,
aspek evaluasi, pemberian rekomendasi, serta pengawasan recommendation, and policy oversight, including:
kebijakan, antara lain:
1. Kebijakan Nominasi: 1. Nomination Policy:
a. Menyusun dan merekomendasikan sistem dan a. To prepare and recommend system and procedure
prosedur pemilihan atau penggantian anggota of selection or replacement of members of Board of
Dewan Komisaris dan Direksi kepada Dewan Commissioners and Board of Directors to the Board
Komisaris untuk disampaikan kepada RUPS. of Commissioners to be proposed to the GMS.
b. Memberikan rekomendasi tentang calon anggota b. To give recommendations about the candidates for
Dewan Komisaris dan/atau Direksi kepada the Board of Commissioners and/or Board of Directors
Dewan Komisaris untuk disampaikan kepada RUPS. to the Board of Commissioners to be proposed to
the GMS.
c. Memberikan rekomendasi kepada Dewan Komisaris c. To give recommendations to the Board of
mengenai pihak independen yang akan menjadi Commissioners on independent party who will
anggota Komite Audit serta anggota Komite become member of Audit Committee and member
Pemantau Risiko. of Risk Monitoring Committee.
d. Menyusun mekanisme dan melakukan penilaian d. To develop mechanisms and assess
kinerja Direksi dan Dewan Komisaris. the performance of the Board of Directors and
Board of Commissioners.
2. Kebijakan Remunerasi: 2. Remuneration Policy:
a. Menyusun dan mengevaluasi remunerasi untuk a. To prepare and evaluate remuneration for members
anggota Dewan Komisaris, Direksi, dan Pejabat of the Board of Commissioners, Board of Directors,
Eksekutif hingga 1 (satu) tingkat di bawah Direksi. and Executive Officers up to 1 (one) level below
the Board of Directors.
b. Memberikan rekomendasi kepada Dewan b. To give recommendations to the Board of
Komisaris mengenai kebijakan remunerasi Commissioners on remuneration policy for
untuk Dewan Komisaris dan Direksi yang akan the Board of Commissioners and Board of Directors
disampaikan kepada RUPS, serta kebijakan to be proposed to the GMS, and remuneration
remunerasi untuk Pejabat Eksekutif hingga policy for Executive Officers up to 1 (one) level
1 (satu) tingkat di bawah Direksi yang akan below the Board of Directors to be proposed to
disampaikan kepada Direksi. the Board of Directors.
c. Dalam pelaksanaan tugas remunerasi, c. In performing remuneration duty, consider financial
memperhatikan kinerja keuangan, pemenuhan performance, fulfillment of reserve in accordance with
cadangan sesuai peraturan perundang-undangan, laws and regulations, individual work achievement,
prestasi kerja individu, kewajaran dengan peer fairness with peer group, and consideration of
group, dan pertimbangan terhadap sasaran dan the Bank’s long-term goals and strategies.
strategi jangka panjang Bank.
3. Tugas Lainnya: 3. Other Duties:
a. Membantu Dewan Komisaris dalam memberikan a. To assist the Board of Commissioners in giving
rekomendasi tentang jumlah anggota recommendations about the number of members of
Dewan Komisaris dan Direksi. the Board of Commissioners and Board of Directors.
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Tata Kelola Perusahaan
Corporate Governance
b. Membantu Direksi dalam mengevaluasi sistem b. To assist the Board of Directors in evaluating
Human Capital Management & General Affair, the Human Capital Management & General
serta kebijakan pengembangan HC, termasuk Affair system, and HC development policy,
rekrutmen, asesmen, peningkatan kompetensi, including recruitment, assessment, competency
evaluasi, promosi, demosi, terminasi, suksesi, development, evaluation, promotion, demotion,
seleksi, dan tugas lainnya. termination, succession, selection, and other duties.
Persyaratan Komite Remunerasi Requirements for the Remuneration
dan Nominasi and Nomination Committee
Komite Remunerasi dan Nominasi paling sedikit terdiri atas Remuneration and Nomination Committee shall consist
seorang Komisaris Independen yang merangkap sebagai of at least one Independent Commissioner concurrently
ketua, seorang Komisaris Non-Independen, serta seorang as chairman, one Non-Independent Commissioner, and
Pejabat Eksekutif yang membawahkan fungsi HC atau one Executive Officer in charge of HC or 1 (one) employee
1 (satu) orang perwakilan pegawai Bank. Pejabat Eksekutif representative of the Bank. Executive Officer or employee
atau perwakilan pegawai yang menjadi anggota Komite representative serving as Remuneration and Nomination
Remunerasi dan Nominasi wajib memiliki pengetahuan Committee member shall have adequate knowledge
dan pemahaman yang memadai mengenai sistem and understanding of the Bank’s remuneration and/or
remunerasi dan/atau sistem nominasi serta rencana suksesi nomination system and succession plan.
(succession plan) Bank.
Komposisi dan Masa Jabatan Komite Composition and Term of Office of
Remunerasi dan Nominasi the Remuneration and Nomination
Committee
Komite Remunerasi dan Nominasi minimal beranggotakan The Remuneration and Nomination Committee consists
3 (tiga) orang yang terdiri dari Komisaris Independen of at least 3 (three) members comprising Independent
sebagai ketua, anggota Komisaris, serta Pejabat Eksekutif Commissioner as chairman, member of the Board of
yang membawahkan Divisi Human Capital Management Commissioners, and Executive Officer in charge of
atau perwakilan pegawai. Masa jabatan Komite Remunerasi Human Capital Management Division or an employee
dan Nominasi ditetapkan mengikuti masa jabatan representative. The term of office of Remuneration
Dewan Komisaris, dan dapat diperpanjang melalui and Nomination Committee is determined by
pengangkatan kembali untuk periode berikutnya sesuai the Board of Commissioners and can be extended through
ketentuan yang berlaku. reappointment for subsequent period in accordance with
applicable regulations.
Per 31 Desember 2025, komposisi Komite Remunerasi As of 31 December 2025, the composition of
dan Nominasi Bank yang diangkat berdasarkan Surat the Bank’s Remuneration and Nomination Committee,
Keputusan Direksi No. 002C/SK-DIR/11/22 tanggal appointed based on Board of Directors’ Decision Letter
9 November 2022, untuk masa jabatan 2022-sekarang No. 002C/SK-DIR/11/22 dated 9 November 2022 for
sebagai berikut: the 2022-present term of office, is as follows:
Posisi di Komite
Nama Jabatan di Bank Keahlian
Name Position in Position at the Bank Expertise
the Committee
Ketua Komisaris Independen Perbankan
Gunawan Tenggarahardja
Chairman Independent Commissioner Banking
Anggota Komisaris Bisnis
Sia Leng Ho
Member Commissioner Business
Kepala Divisi Human Capital Management & General Affair
Anggota
Syahda Candra Head of Human Capital Management & General Affair Human Capital
Member
Division
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Profil Komite Remunerasi dan Nominasi
Remuneration and Nomination Committee’s Profile
GUNAWAN TENGGARAHARDJA
Ketua
Chairman
Dasar Pengangkatan dan Periode Menjabat
Basis of Appointment and Term of Office
Keputusan Direksi No. 002C/SK-DIR/11/22 tanggal 9 November 2022
(2022-sekarang).
Board of Directors’ Decision No. 002C/SK-DIR/11/22 dated Profil dapat dilihat pada profil Dewan Komisaris.
9 November 2022 (2022-present). Profile can be seen in the Board of Commissioners’ profile chapter.
SIA LENG HO
Anggota
Member
Dasar Pengangkatan dan Periode Menjabat
Basis of Appointment and Term of Office
Keputusan Direksi No. 002C/SK-DIR/11/22 tanggal 9 November 2022
(2022-sekarang).
Board of Directors’ Decision No. 002C/SK-DIR/11/22 dated Profil dapat dilihat pada profil Dewan Komisaris.
9 November 2022 (2022-present). Profile can be seen in the Board of Commissioners’ profile chapter.
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Tata Kelola Perusahaan
Corporate Governance
SYAHDA CANDRA Kewarganegaraan / Nationality Tempat Lahir / Place of Birth
Anggota Indonesia / Indonesian Jakarta
Member
Usia / Age Domisili / Domicile
52 tahun / 52 years old Jakarta
Dasar Pengangkatan dan Periode Menjabat Basis of Appointment and Term of Office
Keputusan Direksi No. 002C/SK-DIR/11/22 tanggal 9 November Board of Directors’ Decision No. 002C/SK-DIR/11/22 dated
2022 (2022-sekarang). 9 November 2022 (2022-now).
Riwayat Pendidikan Education
Sarjana Psikologi dari Universitas Persada Indonesia YAI, Jakarta Bachelor of Psychology from Persada Indonesia YAI University,
(1998). Jakarta (1998).
Rangkap Jabatan Saat Ini Current Concurrent Positions
Di dalam Bank Victoria: In Bank Victoria:
Kepala Divisi Human Capital Management & General Affair Bank Head of Human Capital Management & General Affair Division of
Victoria (sejak 2019). Bank Victoria (since 2019).
Di luar Bank Victoria: Outside of Bank Victoria:
Tidak ada. None.
Riwayat Jabatan Sebelumnya History of Previous Positions
• Senior Staff Human Resource Department (Recruitment and Man • Senior Staff of Human Resource Department (Recruitment and
Power) PT Bank Ekonomi Raharja Tbk (1997-2000). Manpower) of PT Bank Ekonomi Raharja Tbk (1997-2000).
• Assistant Manager Human Resource Department PT Hawaii • Assistant Manager of Human Resource Department of PT Hawaii
Confectionery Factory (2001-2002). Confectionery Factory (2001-2002).
• Supervisor Human Resource Department PT JS Multi Collection • Supervisor of Human Resource Department of PT JS Multi Collection
(2002-2003). (2002-2003).
• Menjabat di Bank Victoria sebagai: • Held positions at Bank Victoria as:
› Kepala Divisi Human Resource and General Affair (2003-2012). › Head of Human Resources and General Affair Division
(2003-2012).
› Kepala Divisi Human Capital Management (2012-2017). › Head of Human Capital Management Division (2012-2017).
› Kepala Divisi Human Resource and General Affair (2019). › Head of Human Resources and General Affair Division (2019).
Sertifikasi Certification
• Sertifikasi bidang Manajemen Risiko Perbankan Jenjang 5 dari • Certification of Banking Risk Management Level 5 from Banking
Lembaga Sertifikasi Profesi Perbankan (2024-2027). Profession Certification Institute (2024-2027).
• Sertifikasi Manager SDM dari Lembaga Sertifikasi Profesi • Certification of HR Manager from Human Resource Management
Manajemen Sumber Daya Manusia (2025-2028). Professional Certification Institute (2025-2028).
Hubungan Afiliasi Affiliation Relationship
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Does not have any affiliation with members of Board of Commissioners,
anggota Direksi, serta Pemegang Saham Utama dan Pengendali. members of Board of Directors, and Main and Controlling Shareholders.
Independensi Komite Remunerasi dan Independency of Remuneration and
Nominasi Nomination Committee
Anggota Remunerasi dan Nominasi ditetapkan dengan Members of the Remuneration and Nomination Committee
memperhatikan pemenuhan prinsip independensi berikut: are appointed by considering the following independence
principles:
1. Tidak memiliki hubungan keuangan dengan 1. Does not have financial relationship with the Board
Dewan Komisaris, Direksi, serta Pemegang Saham of Commissioners, Board of Directors, and Main and
Utama dan Pengendali. Controlling Shareholders.
2. Tidak memiliki hubungan kepemilikan saham di Bank, 2. Does not have share ownership relationship in the Bank,
baik secara langsung maupun tidak langsung. either directly or indirectly.
3. Tidak memiliki hubungan kepengurusan di Bank, Entitas 3. Does not have management relationship in the Bank,
Anak, maupun perusahaan afiliasi. Subsidiary, and affiliated company.
4. Tidak memiliki hubungan keluarga dengan 4. Does not have family relationship with the Board
Dewan Komisaris, Direksi, Pemegang Saham Utama of Commissioners, Board of Directors, Main and
dan Pengendali, dan/atau sesama anggota Komite Controlling Shareholders, and/or among members of
Remunerasi dan Nominasi. Remuneration and Nomination Committee.
5. Tidak menjabat sebagai pengurus partai politik, pejabat, 5. Does not hold position as administrator of political
dan pemerintah. party, state, and government.
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Rapat Komite Remunerasi dan Nominasi Remuneration and Nomination
Committee’s Meeting
Komite Remunerasi dan Nominasi melaksanakan rapat The Remuneration and Nomination Committee holds
sekurang-kurangnya sekali setiap 3 (tiga) bulan, baik secara meetings at least once every 3 (three) months, either
tatap muka, media elektronik, maupun keputusan sirkular. in person, electronically, or through circular decisions.
Rapat dapat diselenggarakan apabila dihadiri oleh lebih Meeting can be held if attended by more than half of
dari separuh dari jumlah anggota. Keputusan rapat diambil the total members. Meeting decisions are made by
berdasarkan musyawarah mufakat atau suara terbanyak, consensus or majority vote, and all meeting results
dan seluruh hasil rapat dituangkan dalam risalah serta are recorded in minutes and reported to the Board of
dilaporkan kepada Dewan Komisaris. Commissioners.
Rekapitulasi kehadiran masing-masing anggota Komite The summary of attendance of each member of
Remunerasi dan Nominasi dalam rapat di tahun 2025 Remuneration and Nomination Committee at meetings in
sebagai berikut: 2025 is as follows:
Tingkat Kehadiran
Nama Jabatan Total Rapat Total Kehadiran
Attendance Rate
Name Position Total Meetings Total Attendance
(%)
Ketua
Gunawan Tenggarahardja 7 7 100.00
Chairman
Anggota
Sia Leng Ho 7 7 100.00
Member
Anggota
Syahda Candra 7 7 100.00
Member
Agenda Rapat Komite Remunerasi Remuneration and Nomination Committee’s
dan Nominasi Meeting Agenda
Rapat Komite Remunerasi dan Nominasi membahas Remuneration and Nomination Committee meetings
berbagai agenda, antara lain: discuss various agenda items, including:
1. Struktur organisasi. 1. Organizational structure.
2. Rekomendasi pencalonan Dewan Komisaris dan Direksi. 2. Recommendations for nominations to the Board of
Commissioners and Board of Directors.
3. Kebijakan Pedoman Gratifikasi/Bonus Tahun 2024-2025 3. Policy on the 2024-2025 Gratification/Bonus
bagi Pengurus dan Pegawai Bank untuk rekomendasi Guidelines for the Bank’s Management and Employees
kepada Dewan Komisaris. for recommendation to the Board of Commissioners.
4. Kebijakan kenaikan remunerasi bagi pengurus dan 4. Policy on remuneration increase for the management
karyawan. and employees.
5. Perubahan struktur organisasi. 5. Changes to the organizational structure.
6. Penggantian anggota Komite Audit dan anggota 6. Replacement of Audit Committee members and Risk
Komite Pemantau Risiko untuk rekomendasi kepada Monitoring Committee members for recommendation
Dewan Komisaris. to the Board of Commissioners.
7. Evaluasi dan perubahan struktur organisasi. 7. Evaluation and changes to the organizational structure.
Laporan Singkat Pelaksanaan Kegiatan Brief Report on Implementation of
Komite Remunerasi dan Nominasi Remuneration and Nomination Committee’s
Tahun 2025 Activities in 2025
Selama tahun 2025, Komite Nominasi dan Remunerasi Throughout 2025, the Nomination and Remuneration
melaksanakan tugas dan tanggung jawab serta memberikan Committee carried out its duties and responsibilities and
beberapa rekomendasi di antaranya sebagai berikut: provided several recommendations, including the following:
1. Struktur organisasi. 1. Organizational structure.
2. Rekomendasi pencalonan Dewan Komisaris dan Direksi. 2. Recommendations for nominations to the Board of
Commissioners and Board of Directors.
3. Kebijakan Pedoman Gratifikasi/Bonus Tahun 2024-2025 3. Policy on the 2024-2025 Gratification/Bonus
bagi Pengurus dan Pegawai Bank untuk rekomendasi Guidelines for the Bank’s Management and Employees
kepada Dewan Komisaris. for recommendation to the Board of Commissioners.
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Tata Kelola Perusahaan
Corporate Governance
4. Kebijakan kenaikan remunerasi bagi pengurus dan 4. Policy on remuneration increase for the management
karyawan. and employees.
5. Perubahan struktur organisasi. 5. Changes to the organizational structure.
6. Penggantian anggota Komite Audit dan anggota 6. Replacement of Audit Committee members and Risk
Komite Pemantau Risiko untuk rekomendasi kepada Monitoring Committee members for recommendation
Dewan Komisaris. to the Board of Commissioners.
7. Evaluasi dan perubahan struktur organisasi. 7. Evaluation and changes to the organizational structure.
Pelatihan dan/atau Peningkatan Remuneration and Nomination Committee’s
Komite Remunerasi dan Nominasi Training and/or Development Programs
Sepanjang tahun 2025, pengembangan kompetensi bagi Throughout 2025, the competency developments for
Gunawan Tenggarahardja dan Sia Leng Ho tercermin Gunawan Tenggarahardja and Sia Leng Ho were reflected
melalui program pelatihan serta peningkatan kompetensi in training programs and competency development of
Dewan Komisaris. Adapun pengembangan kompetensi bagi the Board of Commissioners. Competency development
Ibu Syahda Candra sebagai berikut: for Ms. Syahda Candra was as follows:
1. Sharing Session “Suistainable Growth Through 1. Sharing Session “Suistainable Growth Through
Digitalization and Strong Governance” – Digitalization and Strong Governance” – Organized by
Diselenggarakan oleh Internal Bank Victoria. Bank Victoria Internally.
2. Training Refreshment Manajemen Risiko Jenjang 5 – 2. Training Refreshment of Risk Management Level 5 –
Diselenggarakan oleh Lembaga Pengembangan Organized by Indonesian Banking Development
Perbankan Indonesia. Institute.
3. Training Talkshow Women’s Leadership – 3. Training Talkshow Women's Leadership – Organized by
Diselenggarakan oleh Lembaga Pengembangan Indonesian Banking Development Institute.
Perbankan Indonesia.
4. Training Idea Talks Riset OJK Institute Volume 8 Tahun 4. Training Idea Talks of OJK Institute Research Volume 8
2025 – Diselenggarakan oleh Otoritas Jasa Keuangan. of 2025 – Organized by Financial Services Authority.
5. Webinar “Memutus Mata Rantai Scam: Sinergi dan 5. Webinar “Breaking the Chain of Scams: Synergy and
Strategi Perlindungan Konsumen Sektor Keuangan” – Consumer Protection Strategy in the Financial Sector"
Diselenggarakan oleh OJK Institute. – Organized by OJK Institute.
6. Uji Sertifikasi Manager Sumber Daya Manusia – 6. Certification Test of Human Resources Manager
Diselenggarakan oleh Lembaga Pengembangan – Organized by Human Resource Management
Manajemen Sumber Daya Manusia. Development Institute.
7. Training Refreshment Financial Integrity Rating 7. Training Refreshment Financial Integrity Rating (FIR)
(FIR) 2025 dan Tindak Pidana Pencucian Uang Pidana 2025 and Money Laundering Crimes – Organized by
Pencucian Uang – Diselenggarakan oleh Andara Sarana. Andara Sarana.
8. Training Human Capital Beyond & Summit (IHCBS) 8. Training Human Capital Beyond & Summit (IHCBS)
Uang – Diselenggarakan oleh QuBisa. Money – Organized by QuBisa.
9. Team Building: “Together We Grow, Together We Go” – 9. Team Building: “Together We Grow, Together We Go” –
Diselenggarakan oleh Internal Bank Victoria. Organized by Bank Victoria.
10. Training Building a Fraud-Resilent Bank: From 10. Training Building a Fraud-Resilent Bank: From Detection
Detection to Response – Diselenggarakan oleh Internal to Response Training – Organized by Bank Victoria.
Bank Victoria.
11. Training Bahaya Pinjaman Online – Diselenggarakan 11. Training on Online Loan Dangers – Organized by Bank
oleh Internal Bank Victoria. Victoria.
12. Training: Expert Sharing Session “Transformasi 12. Training: Expert Sharing Session “Digital Transformation
Digital IT Perbankan – Diselenggarakan oleh Lembaga of Banking IT” - Organized by Indonesian Banking
Pengembangan Perbankan Indonesia. Development Institute.
13. Training Strategi dan Implementasi Pelindungan 13. Training on Strategy and Implementation of Consumer
Konsumen dan Data Pribadi – Diselenggarakan oleh Protection and Personal Data - Organized by Victoria
Victoria Institute. Institute.
14. Training Indonesia Marketing Convention – 14. Training Indonesia Marketing Convention - Organized
Diselenggarakan oleh MarkPlus. by MarkPlus.
15. Training Driving Branch Productivity Through Effective 15. Training Driving Branch Productivity Through Effective
Leadership – Diselenggarakan oleh Edcore Indonesia. Leadership - Organized by Edcore Indonesia.
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Komite Audit Audit Committee
Komite Audit merupakan salah satu perangkat Audit Committee is a component of the Bank’s Board
Dewan Komisaris Bank yang dibentuk berdasarkan of Commissioners, established based on the Board of
keputusan Dewan Komisaris yang bekerja secara kolektif Commissioners’ decision, that works collectively and
dan berfungsi membantu serta bertanggung jawab kepada assists and reports to the Board of Commissioners.
Dewan Komisaris.
Pedoman Komite Audit Audit Committee Charter
Komite Audit menjalankan tugas dan tanggung The Audit Committee carries out its duties and
jawabnya berlandaskan Piagam Komite Audit yang responsibilities based on Audit Committee Charter,
telah diperbarui melalui Keputusan Dewan Komisaris updated through Board of Commissioners’ Decision
No. 001/SK-KOM/06/25 tanggal 18 Juni 2025 No. 001/SK-KOM/06/25 dated 18 June 2025 on
tentang Pedoman dan Tata Tertib Kerja Komite Audit the Charter and Work Guidelines of Audit Committee of
PT Bank Victoria International Tbk. PT Bank Victoria International Tbk.
Tugas dan Tanggung Jawab Komite Audit Duties and Responsibilities of
Audit Committee
Komite Audit telah melakukan tindakan sebagaimana The Audit Committee has taken actions as referred to
dimaksud dalam Pasal 10 Peraturan Otoritas Jasa Keuangan in Article 10 of Financial Services Authority Regulation
No. 55/POJK.04/2015 tentang Pembentukan dan No. 55/POJK.04/2015 on Establishment and Guideline
Pedoman Pelaksanaan Kerja Komite Audit terkait dengan for Duty Implementation of Audit Committee related to
penyusunan dan penerbitan Laporan Keuangan Tahunan the preparation and issuance of Annual Financial Statements
per 31 Desember 2025 dan Laporan Tahunan 2025. as of 31 December 2025 and the 2025 Annual Report. In
Dalam pelaksanaan tugas tersebut, Komite Audit telah performing these duties, the Audit Committee reviewed
melaksanakan pengkajian terhadap Laporan Keuangan, the Financial Statements, held discussions with
melakukan pembahasan dengan manajemen, memberikan management, provided recommendations to the Board
rekomendasi kepada Dewan Komisaris mengenai penunjukan of Commissioners regarding the appointment of public
akuntan publik yang didasarkan pada independensi, ruang accountant based on independence, scope of assignment,
lingkup penugasan, dan imbalan jasa serta berkomunikasi and service fees, and communicated with the public
dengan akuntan publik yang ditunjuk untuk audit Laporan accountant appointed to audit the 2025 Annual Financial
Keuangan Tahunan 2025. Sebagai bagian dari proses Statements. As part of such process, the Audit Committee
tersebut, Komite Audit telah menyelenggarakan rapat held internal meetings and meetings with public
internal serta rapat dengan akuntan publik dan pihak terkait accountants and other related parties.
lainnya.
Adapun tugas dan tanggung jawab Komite Audit meliputi Duties and responsibilities of the Audit Committee include
hal-hal berikut: the following:
1. Melakukan penelaahan dan klarifikasi atas informasi 1. Reviewing and clarifying the financial information to
keuangan yang akan dikeluarkan Bank atau perusahaan be issued by the Bank or public company to the public
publik kepada publik dan/atau pihak otoritas. and/or authorities.
2. Melakukan seleksi, penunjukan, dan pengawasan 2. Selecting, appointing, and monitoring independent
pekerjaan auditor independen. auditor’s work.
3. Mengevaluasi efektivitas pelaksanaan pekerjaan auditor 3. Evaluating the effectiveness of implementation of
independen. independent auditor function.
4. Melakukan seleksi, penunjukan, dan pengawasan 4. Selecting, appointing, and monitoring independent
pekerjaan auditor independen terkait kinerja SKAI auditor’s work related to triennial SKAI performances
3 (tiga) tahunan. 3 (three) years.
5. Melakukan penelaahan atas pelaksanaan pemeriksaan 5. Reviewing the audit conducted by internal auditor and
oleh auditor internal dan mengawasi pelaksanaan tindak supervising the follow-up conducted by the Board of
lanjut oleh Direksi atas temuan auditor internal. Directors on internal auditor findings.
6. Mengevaluasi efektivitas pengendalian internal. 6. Evaluating the effectiveness of internal control.
7. Memastikan kegiatan operasi Bank dijalankan dengan 7. Ensuring the Bank’s operational activities are carried out
mematuhi peraturan perundang-undangan yang in compliance with the applicable laws and regulations.
berlaku.
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8. Melakukan koordinasi dengan Komite Manajemen Risiko 8. Coordinating with the Risk Management Committee in
dalam hal pemantauan risiko dan mitigasinya. risk monitoring and mitigation.
9. Melakukan penilaian sendiri terhadap efektivitas 9. Conducting self-assessment on the effectiveness of
pelaksanaan tugas Komite Audit. implementation of Audit Committee’s duties.
Komite Audit juga mempunyai wewenang sebagaimana The Audit Committee also has the authority as stipulated
diatur dalam Pasal 11 Peraturan Otoritas Jasa Keuangan in Article 11 of Financial Services Authority Regulation
No. 55/POJK.04/2015 di antaranya: No. 55/POJK.04/2015, including:
1. Mengakses dokumen, data, dan informasi Bank tentang 1. Access the Bank’s document, data, and information
karyawan, dana, aset, dan sumber daya Bank yang about Bank’s employees, funds, assets, and resources
diperlukan. required.
2. Berkomunikasi langsung dengan karyawan, termasuk 2. Communicate directly with employees, including Board
Direksi dan pihak yang menjalankan fungsi audit of Directors and parties carrying out functions of internal
internal, manajemen risiko, dan akuntan terkait tugas audit, risk management, and accountant, related to
dan tanggung jawab Komite Audit. the duties and responsibilities of the Audit Committee.
3. Melibatkan pihak independen di luar anggota Komite 3. Involve independent parties outside the Audit
Audit yang diperlukan untuk membantu pelaksanaan Committee members who are required to assist in
tugasnya (jika diperlukan). performing their duties (if necessary).
4. Melakukan kewenangan lain yang diberikan oleh 4. Perform other authorities assigned by the Board of
Dewan Komisaris. Commissioners.
Dalam menjalankan wewenangnya, Komite Audit tidak In exercising its authority, the Audit Committee did not
mengalami kendala atau pembatasan, sehingga dapat experience any obstacles or restrictions, and therefore, it
menjalankan tugasnya secara optimal. Namun, jika di could perform its duties optimally. However, in the event
masa mendatang terdapat kendala atau hambatan yang of any obstacles or barriers in the future that hinder
menghalangi pelaksanaan wewenangnya, Komite Audit the implementation of its authority, the Audit Committee
akan segera melaporkannya kepada Dewan Komisaris dan will immediately report it to the Board of Commissioners
berkoordinasi untuk mencari solusi yang tepat. Dengan and coordinate to find the right solution. Thus,
demikian, Komite memastikan bahwa tugas dan tanggung the Committee ensures that its duties and responsibilities
jawabnya tetap dapat dijalankan secara efektif, sesuai can still be carried out effectively, in accordance with GCG
dengan prinsip GCG. principles.
Persyaratan Komite Audit Requirements for the Audit Committee
Keanggotaan Komite Audit wajib seluruhnya independen, The composition of Audit Committee shall be entirely
yang paling sedikit terdiri dari: independent, consisting of at least:
1. 1 (satu) orang Komisaris Independen yang merangkap 1. 1 (one) Independent Commissioner concurrently as
sebagai ketua. chairman.
2. 1 (satu) orang pihak independen yang memiliki keahlian 2. 1 (one) independent party with expertise in finance
di bidang keuangan atau bidang akuntansi. or accounting.
3. 1 (satu) orang pihak independen yang memiliki keahlian 3. 1 (one) independent party with expertise in law
di bidang hukum atau bidang perbankan. or banking.
Anggota Komite Audit yang berasal dari pihak independen Member of Audit Committee from independent party
dinilai memiliki keahlian di bidang keuangan atau bidang is deemed to have expertise in finance or accounting, as
akuntansi dalam hal memenuhi kriteria: defined by the following criteria:
1. Memiliki sertifikat kompetensi di bidang keuangan 1. Has competency certificate in finance and/or
dan/atau bidang akuntansi yang diterbitkan oleh lembaga accounting issued by a recognized domestic or
domestik maupun lembaga internasional yang diakui. international institution.
2. Memiliki pengalaman kerja paling sedikit 5 (lima) tahun 2. Has at least 5 (five) years of work experience in finance
di bidang keuangan dan/atau bidang akuntansi. and/or accounting.
Anggota Komite Audit yang berasal dari pihak independen Member of Audit Committee from independent party is
dinilai memiliki keahlian di bidang hukum atau bidang deemed to have expertise in law or banking, as defined by
perbankan dalam hal memenuhi kriteria: the following criteria:
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1. Memiliki sertifikat kompetensi di bidang hukum, antara 1. Has competency certificate in law, including legal audit,
lain legal auditor, notaris, dan/atau ahli kontrak yang notary, and/or contract expert, issued by a recognized
diterbitkan oleh lembaga domestik maupun lembaga domestic or international institution.
internasional yang diakui.
2. Memiliki sertifikat kompetensi di bidang perbankan, 2. Has competency certificate in banking, including
antara lain manajemen risiko sebagaimana yang risk management as applicable to the Board of
berlaku bagi Dewan Komisaris, kepatuhan, akuntan Commissioners, compliance, public accounting, general
publik, akuntan, general banking, wealth management, banking, wealth management, strategic planning,
perencanaan strategis, teknologi informasi, treasuri, information technology, treasury, banking-related
audit terkait perbankan, corporate finance, sistem audits, corporate finance, payment system and Rupiah
pembayaran dan pengelolaan uang Rupiah, perlindungan currency management, consumer protection, and
konsumen, dan aspek pasar modal, yang diterbitkan capital market aspect, issued by a recognized domestic
oleh lembaga domestik maupun lembaga internasional or international institution.
yang diakui.
3. Memiliki pengalaman kerja paling sedikit 5 (lima) tahun 3. Has at least 5 (five) years of work experience in law
di bidang hukum dan/atau bidang perbankan. and/or banking.
Komposisi dan Masa Jabatan Komite Audit Composition and Term of Office of
the Audit Committee
Komite Audit terdiri dari sekurang-kurangnya The Audit Committee consists of at least
3 (tiga) anggota independen, yang mencakup Komisaris 3 (three) independent members, including Independent
Independen sebagai ketua serta pihak independen dengan Commissioner as chair and independent party with
keahlian di bidang keuangan, akuntansi, hukum, atau expertise in finance, accounting, law, or banking. Members’
perbankan. Masa tugas anggota mengikuti masa jabatan term of office follows the term of office of the Board
Dewan Komisaris dan dapat diperpanjang sesuai ketentuan. of Commissioners and can be extended as required. In
Dalam menjalankan fungsinya, Komite Audit didukung oleh carrying out its functions, Audit Committee is supported by
staf atau sekretaris yang ditunjuk, sementara anggota appointed staff or a secretary, while independent members
independen berhak atas honorarium sesuai keputusan are entitled to honorarium in accordance with the Board of
Dewan Komisaris dan peraturan yang berlaku. Commissioners’ decision and applicable regulations.
Per 31 Desember 2025, komposisi Komite Audit Bank As of 31 December 2025, the composition of the Bank’s Audit
yang diangkat berdasarkan Surat Keputusan Direksi Committee, appointed based on Board of Directors’ Decision
No. 004/SK-DIR/08/25 tanggal 1 Agustus 2025, untuk Letter No. 004/SK-DIR/08/25 dated 1 August 2025, for
masa jabatan 2025-sekarang sebagai berikut: the 2025-present term of office, is as follows:
Nama Posisi di Komite Jabatan di Bank Keahlian
Name Position in the Committee Position at the Bank Expertise
Perbankan, Manajemen Risiko,
Ketua Komisaris Utama Independen
Zaenal Abidin Ph.D dan GCG
Chairman Independent President Commissioner
Banking, Risk Management, and GCG
Anggota Pihak Independen Perbankan dan Audit
Medi Sejati
Member Independent Party Banking and Audit
Keuangan, Perbankan, dan
Anggota Pihak Independen Manajemen Risiko
Taufiq Akbar
Member Independent Party Finance, Banking, and Risk
Management
Bank menunjuk 1 (satu) Komisaris Independen sesuai The Bank appointed 1 (one) Independent Commissioner in
ketentuan Peraturan Otoritas Jasa Keuangan No. 17 accordance with Financial Services Authority Regulation
Pasal 64 ayat 4, sebagai Ketua Komite Audit merangkap No. 17 Article 64 paragraph 4, as the Chairman of Audit
sebagai anggota Komite Audit. Meskipun Ketua Komite Committee and concurrently serving as member of Audit
Audit juga menjabat sebagai Komisaris Utama Independen, Committee. Though the Chairman of Audit Committee also
Bank memastikan pelaksanaan tugas dan tanggung jawab serves as Independent President Commissioner, the Bank
dijalankan secara profesional dan independen sesuai prinsip ensures that the duties and responsibilities are carried out
GCG, sehingga integritas serta objektivitas dalam fungsi professionally and independently in accordance with GCG
pengawasan tetap terjaga. principles, thereby maintaining integrity and objectivity in
supervisory function.
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Profil Komite Audit Audit Committee’s Profile
Informasi mengenai profil Komite Audit telah disampaikan Information on Audit Committee profile is presented in
pada Profil Dewan Komisaris serta Profil Komite Pemantau the Board of Commissioners Profile and Risk Monitoring
Risiko sebagai bagian dari transparansi tata kelola Committee Profile as part of corporate governance
perusahaan. transparency.
Independensi Komite Audit Independency of the Audit Committee
Anggota Komite Audit melaksanakan tugas secara Members of the Audit Committee carry out their duties
independen tanpa intervensi dari pihak mana pun, dengan independently without intervention from any party, while
tetap menjaga objektivitas dan integritas dalam setiap maintaining objectivity and integrity in all decision-making,
pengambilan keputusan, sebagaimana tercermin dalam as reflected in the following independence principles:
pemenuhan prinsip independensi berikut:
1. Tidak memiliki hubungan keuangan dengan 1. Does not have financial relationship with the Board
Dewan Komisaris, Direksi, serta Pemegang Saham of Commissioners, Board of Directors, and Main and
Utama dan Pengendali. Controlling Shareholders.
2. Tidak memiliki hubungan kepemilikan saham di Bank, 2. Does not have share ownership relationship in the Bank,
baik secara langsung maupun tidak langsung. either directly or indirectly.
3. Tidak memiliki hubungan kepengurusan di Bank, Entitas 3. Does not have management relationship in the Bank,
Anak, maupun perusahaan afiliasi. Subsidiary, and affiliated company.
4. Tidak memiliki hubungan keluarga dengan 4. Does not have family relationship with the Board
Dewan Komisaris, Direksi, Pemegang Saham Utama dan of Commissioners, Board of Directors, Main and
Pengendali, dan/atau sesama anggota Komite Audit. Controlling Shareholders, and/or among members of
Audit Committee.
5. Tidak menjabat sebagai pengurus partai politik, pejabat, 5. Does not hold position as administrator of political
dan pemerintah. party, state, and government.
Rapat Komite Audit Audit Committee’s Meeting
Komite Audit menyelenggarakan rapat sedikitnya sekali The Audit Committee holds meetings at least once
sebulan atau sesuai kebutuhan, dengan usulan dapat a month or as necessary, with proposals submitted by
diajukan oleh Sekretaris maupun anggota. Rapat hanya the Secretary or members. Meetings are only attended by
dihadiri anggota Komite Audit dan pihak yang diundang, Audit Committee members and invited parties, including
termasuk SKAI, Anti-Fraud & ICOFR Departemen, auditor SKAI, Anti-Fraud & ICOFR Department, external auditors,
eksternal, atau narasumber lain yang relevan. Rapat sah or other relevant sources. A meeting is valid if attended
apabila dihadiri minimal 51% anggota, termasuk Komisaris by at least 51% of members, including Independent
Independen dan pihak independen, dengan keputusan Commissioners and independent parties, with decisions
diambil melalui musyawarah mufakat atau suara terbanyak made by consensus or by majority vote in the event
jika mufakat tidak tercapai. consensus is not reached.
Rekapitulasi kehadiran masing-masing anggota Komite The summary of attendance of each member of Audit
Audit dalam rapat di tahun 2025 sebagai berikut: Committee at meetings in 2025 is as follows:
Tingkat Kehadiran
Nama Jabatan Total Rapat Total Kehadiran
Attendance Rate
Name Position Total Meetings Total Attendance
(%)
Ketua
Zaenal Abidin Ph.D 13 13 100.00
Chairman
Anggota
Medi Sejati 13 13 100.00
Member
Anggota
Taufiq Akbar* 5 5 100.00
Member
Anggota
Yozef Abdulrachman* 8 8 100.00
Member
* Per 1 Agustus 2025, telah dilakukan perubahan keanggotaan Komite Pemantau Risiko, di mana Bapak Yozef Abdulrachman tidak lagi menjabat sebagai anggota Komite
Pemantau Risiko dan posisinya digantikan oleh Bapak Taufiq Akbar. Perubahan tersebut dilakukan sesuai dengan ketentuan dan keputusan yang berlaku.
As of 1 August 2025, changes were made to the composition of the Audit Committee. Mr. Yozef Abdulrachman no longer served as member of the Audit Committee and his
position was replaced by Mr. Taufiq Akbar. These changes were made in accordance with applicable regulations and decisions.
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Agenda Rapat Komite Audit Audit Committee’s Meeting Agenda
Rapat Komite Audit membahas berbagai agenda, antara Audit Committee meetings discuss various agenda items,
lain: including:
1. Realisasi audit tahun 2024 dan rencana kerja SKAI 1. Audit realization in 2024 and SKAI work plan for 2025.
tahun 2025.
2. Pembahasan hasil komunikasi SKAI dengan Otoritas 2. Discussion of the results of SKAI communication with
Jasa Keuangan. Financial Services Authority.
3. Pembahasan Management Letter KAP EY Tahun 2024. 3. Discussion of the 2024 KAP EY Management Letter.
4. Exit meeting audit oleh KAP EY untuk Laporan Keuangan 4. Exit meeting of audit by KAP EY for the Bank’s Financial
Bank Periode 31 Desember 2024. Statements for the period 31 December 2024.
5. Realisasi audit triwulan I 2025 dan pemaparan 5. Audit realization for quarter I of 2025 and presentation
Departemen Anti-Fraud dan Internal Control over by Anti-Fraud and Internal Control over Financial
Financial Reporting (ICOFR). Reporting (ICOFR) Department.
6. Progres audit posisi Mei 2025. 6. Audit progress as of May 2025.
7. Progres audit posisi Juni 2025. 7. Audit progress as of June 2025.
8. Realisasi audit sampai dengan triwulan II 2025. 8. Audit realization until quarter II of 2025.
9. Realisasi audit posisi Agustus 2025. 9. Audit realization as of August 2025.
10. Progres audit SKAI posisi September 2025, tindak lanjut 10. Progress of SKAI audit as of September 2025,
hasil temuan, dan hal-hal yang menjadi perhatian. follow-up on findings, and matters of concern.
11. Realisasi audit triwulan III 2025, tindak lanjut hasil 11. Audit realization for quarter III of 2025, follow-up on
temuan, dan hal-hal yang menjadi perhatian. findings, and matters of concern.
12. Kick off meeting audit KAP EY. 12. Kick-off meeting of KAP EY audit.
13. Progres audit posisi Desember 2025 dan integritas 13. Audit progress as of December 2025 and the integrity
pelaporan keuangan Bank - ICOFR. of the Bank’s financial reporting - ICOFR.
Laporan Singkat Pelaksanaan Kegiatan Brief Report on Implementation of Audit
Komite Audit Tahun 2025 Committee’s Activities in 2025
Sepanjang tahun 2025, Komite Audit secara konsisten Throughout 2025, the Audit Committee consistently
menjalankan berbagai aktivitas sebagai wujud nyata carried out various activities as concrete manifestation of
pelaksanaan fungsi, peran, serta tanggung jawab yang the implementation of its functions, roles, and
diuraikan sebagai berikut: responsibilities, as outlined below:
1. Membuat Laporan Tahunan Komite Audit. 1. Making Audit Committee’s Annual Report.
2. Menginikan Piagam dan Tata Tertib Kerja Komite Audit. 2. Updating Audit Committee Charter.
3. Melakukan evaluasi pelaksanaan jasa audit oleh KAP EY 3. Evaluating the implementation of audit services by
atas Laporan Keuangan Bank Victoria International Tbk KAP EY on the Financial Statements of Bank Victoria
Periode 31 Desember 2024. International Tbk for the period of 31 December 2024.
4. Me-review Laporan Pelaksanaan Pokok-Pokok Hasil 4. Reviewing the Implementation Report on the Main
Audit Intern Semester I dan II 2025. Results of Internal Audit for Semester I and II of 2025.
5. Membuat rekomendasi Komite Audit kepada 5. Making Audit Committee recommendations to
Dewan Komisaris atas penunjukkan akuntan the Board of Commissioners regarding the appointment
publik/kantor akuntan publik untuk jasa audit of public accountant/public accounting firm to audit
Laporan Keuangan historis Bank Victoria periode Bank Victoria’s historical Financial Statements for
31 Desember 2025. the period of 31 December 2025.
6. Melakukan self-assessment GCG terkait pelaksanaan 6. Conducting GCG self-assessment regarding
fungsi Komite Audit semester II 2024 dan semester I the implementation of Audit Committee’s functions for
2025. Semester II of 2024 and Semester I of 2025.
7. Menyusun rencana kerja Komite Audit. 7. Preparing Audit Committee’s work plan.
Di samping itu, Komite Audit juga melaksanakan penelaahan Furthermore, Audit Committee also conducted assessment
dan evaluasi melalui analisis laporan serta penyelenggaraan and evaluation through report analysis and meeting
rapat, dengan hasil kajian yang kemudian disampaikan arrangement, with these review results were then submitted
kepada Dewan Komisaris dalam bentuk Memo Internal, to the Board of Commissioners in form of Internal Memo,
antara lain mencakup hal-hal terkait: covering matters:
1. Melakukan penelaahan atas Laporan Hasil Audit Internal 1. Reviewing Internal Audit Reports for 5 (five) audited
terhadap 5 (lima) objek pemeriksaan (area dan cabang). areas and branches.
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2. Melakukan penelaahan atas Laporan Hasil Audit Internal 2. Reviewing Internal Audit Reports for 10 (ten) audited
terhadap 10 (sepuluh) objek pemeriksaan Unit Kerja Business Work Units.
Bisnis.
3. Melakukan penelaahan atas Laporan Hasil Audit Internal 3. Reviewing Internal Audit Reports for 8 (eight)
terhadap 8 (delapan) Unit Kerja Non-Bisnis. Non-Business Work Units.
4. Melakukan penelaahan atas Laporan Hasil Audit Internal 4. Reviewing Internal Audit Reports for 6 (six) Work Units
terhadap 6 (enam) Unit Kerja - mandatori. - mandatory.
5. Melakukan penelaahan Laporan Keuangan dan realisasi 5. Reviewing Financial Statements and the realization of
pencapaian RBB dan pengendalian internal - triwulanan. RBB and internal control achievements - quarterly.
6. Melakukan penelaahan terhadap hasil review Unit Kerja 6. Reviewing the results of Special Work Unit - ICOFR.
Khusus - ICOFR.
Hasil penelaahan Komite Audit telah dituangkan kedalam The Audit Committee’s review results are outlined
Memo Internal dan disampaikan kepada Dewan Komisaris. in the Internal Memo and submitted to the Board of
Commissioners.
Pelatihan dan/atau Peningkatan Audit Committee’s Training and/or
Komite Audit Development Programs
Pada tahun 2025, anggota Komite Audit turut berpartisipasi In 2025, Audit Committee members participated in
dalam program pengembangan kompetensi, yang competency development program, the implementation
pelaksanaannya terintegrasi dengan kegiatan pelatihan of which was integrated with training and capacity
serta peningkatan kapasitas bagi Dewan Komisaris dan building activities for the Board of Commissioners and Risk
Komite Pemantau Risiko. Monitoring Committee.
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Organ Pendukung Dewan Komisaris
Board of Commissioners’ Supporting Organ
Sekretaris Dewan Komisaris Secretary of the Board of
Commissioners
Sekretaris Dewan Komisaris ditunjuk oleh Bank untuk Secretary of the Board of Commissioners is appointed by
mengelola fungsi kesekretariatan dan protokoler, serta the Bank to manage secretarial and protocol functions,
mendukung administrasi, perencanaan, dan koordinasi as well as to support the administration, planning, and
kegiatan Dewan Komisaris. Dengan pertanggungjawaban coordination of the Board of Commissioners’ activities. With
langsung kepada Dewan Komisaris, peran ini diarahkan direct accountability to the Board of Commissioners, this
untuk menciptakan tata kelola kesekretariatan yang efektif role is directed at creating effective and efficient secretarial
dan efisien guna memastikan kelancaran pelaksanaan tugas governance to ensure the smooth implementation of
Dewan Komisaris. Board of Commissioners’ duties.
Tugas dan Tanggung Jawab Sekretaris Duties and Responsibilities of Board of
Dewan Komisaris Commissioners’ Secretary
Sekretaris Dewan Komisaris menjalankan peran penting Secretary of the Board of Commissioners plays a crucial
dengan lingkup tugas dan tanggung jawab yang mencakup, role, with scope of duties and responsibilities, including:
antara lain:
1. Membantu Dewan Komisaris dalam menjaga agar 1. To help the Board of Commissioners in maintaining
pelaksanaan BOC Charter secara teknis dapat dilakukan the implementation of BOC Charter technically, so that
dengan tertib. it can be conducted in an orderly manner.
2. Mengatur terselenggaranya rapat Dewan Komisaris. 2. To manage the implementation of Board of
Commissioners’ meetings.
3. Menyiapkan risalah rapat untuk disahkan dalam rapat 3. To prepare minutes of meeting to be validated in
berikutnya. the next meeting.
4. Menyiapkan laporan tentang pelaksanaan keputusan 4. To prepare report on the implementation of meeting
rapat guna dikaji dalam rapat berikutnya. decisions in order to be reviewed in the next meeting.
5. Menjaga kerahasiaan seluruh dokumen yang menurut 5. To maintain the confidentiality of all confidential
sifatnya harus dirahasiakan. documents.
Komite di Bawah Direksi
Board of Directors’ Subordinate Committees
Komite Manajemen Risiko Risk Management Committee
Komite Manajemen Risiko merupakan komite eksekutif Risk Management Committee is an executive committee
yang dibentuk oleh Direksi untuk mendukung proses established by the Board of Directors to support
pengambilan keputusan sekaligus menjamin efektivitas decision-making process and ensure the effective
penerapan manajemen risiko. Komite Manajemen Risiko implementation of risk management. The Risk Management
berperan dalam merumuskan kebijakan, strategi, dan Committee plays a role in formulating risk management
tujuan pengelolaan risiko, sesuai dengan ketentuan policies, strategies, and objectives, in accordance with
yang ditetapkan melalui Surat Keputusan Direksi the provisions stated in Board of Directors’ Decision Letter
No. 019A/SK-DIR/10/23 tanggal 19 Oktober 2023 tentang No. 019A/SK-DIR/10/23 dated 19 October 2023 on Charter
Pedoman dan Tata Tertib Risk Management Committee. and Work Guidelines of the Risk Management Committee.
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Pedoman Komite Manajemen Risiko Risk Management Committee Charter
Dalam menjalankan peran dan fungsinya, Komite In carrying out its roles and functions, the Risk Management
Manajemen Risiko berlandaskan pada ketentuan regulasi Committee is guided by applicable regulations,
yang berlaku, antara lain Peraturan Otoritas Jasa Keuangan including Financial Services Authority Regulation
No. 18/POJK.03/2016 tentang Penerapan Manajemen Risiko No. 18/POJK.03/2016 on Risk Management Implementation
bagi Bank Umum, Surat Edaran Otoritas Jasa Keuangan for Commercial Banks, Financial Services Authority
No. 34/SEOJK.03/2016 tentang Penerapan Manajemen Circular No. 34/SEOJK.03/2016 on Risk Management
Risiko bagi Bank Umum, Peraturan Otoritas Jasa Keuangan Implementation for Commercial Banks, Financial Services
No. 17 Tahun 2023 tentang Tata Kelola bagi Bank Authority Regulation No. 17 of 2023 on Governance for
Umum, serta Surat Edaran Otoritas Jasa Keuangan Commercial Banks, and Financial Services Authority Circular
No. 14/SEOJK.03/2025 tentang Penerapan Tata Kelola bagi No. 14/SEOJK.03/2025 on Governance Implementation for
Bank Umum. Commercial Banks.
Pernyataan Independensi Komite Statement of Independence of Risk
Manajemen Risiko Management Committee
Komite Manajemen Risiko melaksanakan tugas dan Risk Management Committee carries out its duties and
tanggung jawabnya dengan menjunjung tinggi prinsip responsibilities by upholding the principle of independence.
independensi. Setiap keputusan diambil secara objektif, Every decision is made objectively, without influence or
tanpa pengaruh atau intervensi dari pihak manapun, sehingga intervention from any party, thereby minimizing potential
dapat meminimalkan potensi benturan kepentingan serta conflicts of interest and protecting the interests and
melindungi kepentingan dan keberlanjutan usaha Bank. sustainability of the Bank’s business.
Wewenang, Tanggung Jawab, dan Tugas Authorities, Responsibilities, Duties,
serta Realisasi Pelaksanaan Tugas Komite and the Realization of Risk Management
Manajemen Risiko Committee Duties
Uraian mengenai kewenangan, tanggung jawab serta tugas, Description of authority, responsibilities, and duty
dan pelaksanaan tugas Komite Manajemen Risiko sepanjang implementation of the Risk Management Committee
tahun 2025 sebagai berikut: throughout 2025 is as follows:
1. Wewenang dan tanggung jawab: 1. Authorities and responsibilities:
a. Menyusun dan menyetujui kebijakan, strategi, a. Preparing and approving policies, strategies,
dan pedoman penerapan manajemen risiko Bank, and charter for implementing the Bank’s risk
termasuk strategi kerangka kerja, metodologi, management, including strategy framework,
sistem, dan tools pengelolaan risiko termasuk methodology, system, and risk management tools
rencana-rencana kontingensi dan memastikan including contingency plans and ensuring their
penerapannya yang meliputi semua jenis risiko. implementation covering all types of risks.
b. Melakukan penyempurnaan proses manajemen risiko b. Improving the risk management process, both
secara berkala maupun bersifat insidental sebagai periodically or incidental as result of changes in
akibat dari suatu perubahan kondisi eksternal dan the external and internal conditions affecting
internal yang memengaruhi kecukupan permodalan, the capital adequacy, risk profile, and ineffective
profil risiko, dan tidak efektifnya penerapan implementation of risk management based on
manajemen risiko berdasarkan hasil evaluasi. evaluation results.
c. Menetapkan hal-hal terkait dengan keputusan c. Determining matters related to business decisions
bisnis yang menyimpang dari prosedur normal, that deviate from normal procedures, such as
seperti pelampauan ekspansi usaha yang signifikan significant excess of business expansion compared
dibandingkan dengan rencana bisnis yang to the established business plan or taking
telah ditetapkan sebelumnya atau pengambilan a position/risk exposure that exceeds
posisi/eksposur risiko yang melampaui limit yang the established limits.
telah ditetapkan.
d. Menyusun dan menyetujui recovery plan yang d. Preparing and approving recovery plan that is
merupakan pedoman bagi Bank dalam mengelola the charter for the Bank in managing risk and capital
risiko dan modal dalam kondisi krisis agar dapat in crisis condition so that it can be handled quickly
ditanggulangi secara cepat dan tepat. and appropriately.
2. Tugas dan realisasi: 2. Duties and realizations:
a. Melakukan pengembangan atas penerapan budaya a. Developing the implementation of risk culture for
risiko untuk setiap jenjang organisasi. each organizational level.
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b. Mengevaluasi dan menyesuaikan Kebijakan dan b. Evaluating and adjusting the Risk Management
Pedoman Umum Penerapan Manajemen Risiko Policy and General Guidelines with authority
dengan kebijakan otoritas yang disesuaikan dengan policies to regulatory policies, which are adjusted
ukuran dan kompleksitas usaha Bank serta risiko to the Bank’s business size and complexity and
yang melekat pada Bank. the risks inherent in the Bank.
c. Mengevaluasi arah, strategi, dan program c. Evaluating risk management direction, strategy, and
manajemen risiko. program.
d. Memantau implementasi Kebijakan dan Pedoman d. Monitoring the implementation of Risk Management
Umum Penerapan Manajemen Risiko. Policy and General Guidelines.
e. Memantau posisi risiko secara komprehensif, e. Monitoring the risk position comprehensively,
melakukan stress testing dan back testing. conducting stress testing and back testing.
f. Mengkaji proses manajemen risiko secara berkala. f. Reviewing the risk management process
periodically.
g. Mengkaji usulan aktivitas/produk baru. g. Reviewing any proposed new activities/products.
h. Melakukan pengungkapan manajemen risiko yang h. Conducting risk management disclosure that
mencakup kinerja dan arah kebijakan manajemen includes performance and policy direction of risk
risiko. management.
i. Mengevaluasi recovery plan secara berkala. i. Evaluating recovery plans periodically.
j. Menyetujui langkah-langkah perbaikan untuk j. Approving corrective measures to address risk
mengatasi masalah risiko yang menjadi perhatian issues that are of concern to regulators.
regulator.
Struktur dan Keanggotaan Komite Structure and Composition of Risk
Manajemen Risiko Management Committee
Komite Manajemen Risiko dibentuk dengan komposisi yang Risk Management Committee is established with
mencakup mayoritas anggota Direksi sebagai anggota tetap a composition that includes a majority of the Board
serta didukung oleh anggota tidak tetap dari jajaran Pejabat of Directors as permanent members, supported by
Eksekutif Bank. Penetapan susunan keanggotaan dilakukan non-permanent members from the Bank’s Executive
oleh Direktur Utama dengan mempertimbangkan tingkat Officers. The composition is determined by President
eksposur risiko yang dihadapi Bank. Struktur keanggotaan Director, by considering the level of risk exposure faced
tersebut telah disahkan melalui Keputusan Direksi by the Bank. This structure has been approved through
No. 020/SK-DIR/01/24 tanggal 24 Januari 2024 tentang Board of Directors’ Decision No. 020/SK-DIR/01/24 dated
Perubahan Penunjukan Susunan Anggota Komite 24 January 2024 on Changes in the Appointment
Manajemen Risiko PT Bank Victoria Internasional Tbk, of Members of Risk Management Committee of
dengan rincian sebagai berikut: PT Bank Victoria Internasional Tbk, with the following
details:
1. Ketua diisi oleh Direktur Utama. 1. Chairman held by the President Director.
2. Wakil Ketua diisi oleh Direktur Kepatuhan dan 2. Vice Chairman held by the Director of Compliance and
Manajemen Risiko. Risk Management.
3. Sekretaris diisi oleh Kepala Divisi Manajemen Risiko. 3. Secretary held by the Head of Risk Management Division.
4. Anggota diisi oleh Direksi dan Senior Executive Vice 4. Members held by the Board of Directors and Senior
President. Executive Vice President.
5. Undangan Tetap Anggota diisi oleh Kepala Divisi SKAI, 5. Permanent Invitation for Members filled in by Head of
Kepala Divisi IT, Kepala Divisi Treasury, Kepala Divisi SKAI Division, Head of IT Division, Head of Treasury
Operation & Internal Control, Kepala Divisi Finance Division, Head of Operation & Internal Control Division,
and Accounting, Kepala Divisi CMO, dan Kepala Divisi Head of Finance and Accounting Division, Head of CMO
Compliance, System Procedure & Customer Protection. Division, and Head of Compliance, System Procedure &
Customer Protection Division.
6. Undangan Tidak Tetap diisi oleh pihak internal dan 6. Non-Permanent Invitation filled in by invited internal
eksternal yang diundang. and external parties.
Rapat Komite Manajemen Risiko Risk Management Committee’s Meeting
Berdasarkan Surat Keputusan Direksi No. 019A/SK-DIR/10/23 Based on the Board of Directors’ Decision Letter
tanggal 19 Oktober 2023 tentang Pedoman dan Tata No. 019A/SK-DIR/10/23 dated 19 October 2023 on Charter
Tertib Risk Management Committee, komite diwajibkan and Work Guidelines of the Risk Management Committee,
menyelenggarakan rapat sekurang-kurangnya sekali the committee is required to hold meetings at least once
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Tata Kelola Perusahaan
Corporate Governance
dalam setiap 3 (tiga) bulan. Rapat dinyatakan sah apabila every 3 (three) months. A meeting is deemed valid if
dihadiri oleh minimal 51% anggota tetap. Sepanjang tahun attended by at least 51% of the permanent members.
2025, Komite Manajemen Risiko telah menyelenggarakan Throughout 2025, Risk Management Committee held
rapat sebanyak 11 (sebelas) kali dengan tingkat partisipasi 11 (eleven) meetings with a participation rate of 75.40%.
kehadiran sebesar 75,40%.
Assets and Liability Committee Assets and Liability Committee
Assets and Liabilities Committee (ALCO) merupakan Assets and Liabilities Committee (ALCO) is an executive
komite eksekutif yang dibentuk untuk membantu Direksi committee established to assist the Board of Directors
dalam menjaga keseimbangan antara aset dan liabilitas Bank. in maintaining a balance between the Bank’s assets
Melalui fungsi pengawasan dan pengambilan keputusan and liabilities. Through its oversight and strategic
strategis, ALCO berperan dalam memastikan likuiditas tetap decision-making functions, ALCO plays a role in ensuring
terjaga, risiko dapat dikendalikan, serta kinerja keuangan liquidity is maintained, risks are managed, and the Bank’s
Bank dapat dioptimalkan secara berkelanjutan. financial performance is optimized on a sustainable basis.
Pedoman ALCO ALCO Charter
Pelaksanaan tugas dan tanggung jawab ALCO didasarkan The implementation of ALCO duties and responsibilities is
pada ketentuan yang tertuang dalam Surat Keputusan based on the provisions stated in the Board of Directors’
Direksi No. 007/SK-DIR/02/25 tentang Pedoman dan Decision Letter No. 007/SK-DIR/02/25 on Charter and
Tata Tertib Kerja Assets & Liabilities Committee (ALCO), Work Guidelines of Assets & Liabilities Committee (ALCO),
yang menjadi acuan utama dalam menjalankan fungsi dan which serve as the primary reference in performing its
perannya. functions and roles.
Pernyataan Independensi ALCO Statement of Independency of ALCO
Dalam menjalankan fungsi dan kewenangannya, seluruh In carrying out its functions and authorities, all ALCO
anggota ALCO berkomitmen untuk menjaga independensi members are committed to maintaining independence and
serta objektivitas. Setiap keputusan diambil secara objectivity. Every decision is made professionally to prevent
profesional guna mencegah terjadinya potensi benturan potential conflicts of interest and ensure the protection of
kepentingan dan memastikan perlindungan terhadap the Bank’s interests and business sustainability.
kepentingan serta keberlanjutan usaha Bank.
Tugas dan Tanggung Jawab serta Realisasi Duties, Responsibilities, and the Realization
Pelaksanaan Tugas ALCO of ALCO Duties
Uraian mengenai tanggung jawab serta tugas dan Description of responsibilities, duties, and duty
pelaksanaan tugas ALCO sepanjang tahun 2025 sebagai implementation of ALCO throughout 2025 is as follows:
berikut:
1. Memantau dan memperhatikan struktur neraca dan 1. Monitoring and overseeing the balance sheet structure
memaksimumkan profitabilitas. and maximizing profitability.
2. Merencanakan, menetapkan, dan mengendalikan 2. Planning, establishing, and controlling the source and
sumber dan penggunaan dana Bank. use of Bank funds.
3. Menetapkan tingkat suku bunga kredit maupun 3. Establishing interest rates on credit and funding.
pendanaan.
4. Melakukan evaluasi anggaran dan realisasi 4. Evaluating the budget and realization of the Bank’s
Laporan Keuangan Bank dengan memperhatikan Financial Statements with due regard to the Bank’s
indikator-indikator/risiko Bank. indicators/risks.
5. Merumuskan, menetapkan, dan mengevaluasi kebijakan, 5. Formulating, establishing, and evaluating policies,
strategi, dan sasaran dalam beberapa bidang, yaitu strategies, and objectives in several areas, which are
Manajemen Strategi, Manajemen Likuiditas, Manajemen Strategic Management, Liquidity Management, Gap
Gap, serta Manajemen Investasi dan Pendapatan Management, and Investment and Pricing Management
(Pricing) dalam lingkup ALMA. within the scope of ALMA.
6. Memantau dan memperhatikan perkembangan kondisi 6. Monitoring and observing the development of micro and
ekonomi mikro maupun makro, seperti inflasi, nilai macroeconomic conditions, such as inflation, exchange
tukar, dan perkembangan suku bunga yang dapat rates, and interest rate development that may affect
memengaruhi kinerja Bank. the Bank’s performance.
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Struktur dan Keanggotaan ALCO Structure and Composition of ALCO
Struktur keanggotaan ALCO Bank Victoria ditetapkan The structure of ALCO of Bank Victoria is established
melalui Surat Keputusan Direksi No. 008/SK-DIR/02/25 through the Board of Directors’ Decision Letter
tentang tentang Perubahan Susunan Anggota Assets and No. 008/SK-DIR/02/25 on Changes to the Composition
Liabilities Committee (ALCO) PT Bank Victoria International of Assets and Liabilities Committee (ALCO) of PT Bank
Tbk, dengan rincian sebagai berikut: Victoria International Tbk, with the following details:
1. Ketua diisi oleh Direktur Utama. 1. Chairman held by President Director.
2. Wakil Ketua diisi oleh Wakil Direktur Utama. 2. Vice Chairman held by the Deputy President Director.
3. Sekretaris merangkap anggota diisi oleh Kepala Divisi 3. Secretary concurrently as member held by the Head of
Treasury. Treasury Division.
4. Sekretriat diisi oleh Divisi Treasury. 4. Secretariat held by the Treasury Division.
5. Anggota diisi oleh seluruh Direksi, seluruh Senior 5. Members held by all Board of Directors, all Senior
Executive Vice President, Kepala Divisi Direktorat Executive Vice Presidents, Head of Business Directorate
Bisnis, Kepala Divisi Branch Banking, Kepala Divisi Division, Head of Branch Banking Division, Head of
Risk Management, dan Kepala Divisi Finance and Risk Management Division, and Head of Finance and
Accounting. Accounting Division.
6. Selain Anggota tersebut di atas, ALCO dapat 6. In addition to the aforementioned members, ALCO may
mengundang Kepala Divisi lain untuk menghadiri rapat invite other Division Heads to attend ALCO meetings
ALCO sesuai dengan topik yang dibahas pada rapat based on the topics discussed at the meeting.
tersebut.
Rapat ALCO ALCO’s Meeting
Mengacu pada Pedoman Kerja ALCO, komite ini diwajibkan Referring to ALCO Charter, this committee is required to
menyelenggarakan rapat secara rutin paling sedikit sekali hold regular meetings at least once a month and can hold
setiap bulan serta dapat mengadakan rapat insidental incidental meetings as necessary. A meeting is deemed
sesuai kebutuhan. Rapat dinyatakan sah apabila dihadiri valid if attended by at least 50% of the Board of Directors,
oleh sekurang-kurangnya 50% dari jajaran Direksi, tidak excluding Director of Compliance and Risk Management.
termasuk Direktur Kepatuhan dan Manajemen Risiko. Throughout 2025, ALCO held 19 (nineteen) meetings with
Sepanjang tahun 2025, ALCO telah melaksanakan rapat an attendance rate of 90.83%.
sebanyak 19 (sembilan belas) kali dengan tingkat kehadiran
sebesar 90,83%.
Komite Kredit Credit Committee
Komite Kredit merupakan komite yang berperan mendukung Credit Committee is a committee that supports
pengelolaan aktivitas perkreditan Bank, khususnya dalam the management of the Bank’s credit activities, specifically
memastikan pemberian kredit sesuai dengan limit dan ensuring that lending complies with applicable limits and
ketentuan yang berlaku. Komite ini bertanggung jawab untuk regulations. This committee is responsible for reviewing,
menelaah, mengevaluasi, serta memberikan persetujuan evaluating, and approving credit decisions, ensuring
atas keputusan kredit, sehingga kualitas portofolio kredit the quality of the Bank’s credit portfolio remains healthy
Bank tetap terjaga secara sehat dan berkesinambungan. and sustainable.
Pedoman Komite Kredit Credit Committee Charter
Pelaksanaan tugas dan tanggung jawab Komite Kredit Duties and responsibilities of Credit Committee are carried
berlandaskan pada ketentuan yang ditetapkan dalam out based on the provisions stipulated in the Board of
Surat Keputusan Direksi No. 014/SK-DIR/01/24 tanggal Directors’ Decision Letter No. 014/SK-DIR/01/24 dated
18 Januari 2024 tentang Pedoman dan Tata Tertib 18 January 2024 on Charter and Work Guidelines of Credit
Kerja Komite Kredit, yang menjadi acuan utama dalam Committee, which serve as the primary reference in
menjalankan fungsi serta wewenangnya. performing its functions and authorities.
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Tata Kelola Perusahaan
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Pernyataan Independensi Komite Kredit Statement of Independence of
Credit Committee
Dalam menjalankan perannya, setiap anggota Komite Kredit In carrying out their roles, every member of Credit
berkomitmen untuk menjunjung tinggi prinsip independensi Committee is committed to upholding the principles
dan profesionalisme. Sikap tersebut diterapkan guna of independence and professionalism. Such stance is
memastikan seluruh keputusan kredit diambil secara implemented to ensure that all credit decisions are made
objektif, terhindar dari potensi benturan kepentingan, serta objectively, free from potential conflicts of interest, and
mampu melindungi kepentingan dan keberlangsungan capable to protect the interests and business continuity of
usaha Bank. the Bank.
Tugas dan Tanggung Jawab serta Realisasi Duties, Responsibilities, and the Realization
Pelaksanaan Tugas Komite Kredit of Credit Committee Duties
Tugas dan tanggung jawab serta realisasi pelaksanaan Duties and responsibilities as well as realization of
tugas dari Komite Kredit di tahun 2025 adalah memberikan Credit Committee’s duties in 2025 were to approve/
persetujuan/penolakan terhadap usulan fasilitas penyediaan reject proposed funding facilities from each proposing
dana dari masing-masing divisi/unit pengusul. division/unit.
Struktur dan Keanggotaan Komite Kredit Structure and Composition of
Credit Committee
Struktur keanggotaan Komite Kredit ditetapkan melalui The structure of Credit Committee is established
Surat Keputusan Direksi No. 014/SK-DIR/01/24 tanggal through the Board of Directors’ Decision Letter
18 Januari 2024, dengan rincian susunan anggota sebagai No. 014/SK-DIR/01/24 dated 18 January 2024 with
berikut: the following composition details:
1. Ketua diisi oleh Wakil Direktur Utama. 1. Chairman held by Deputy President Director.
2. Wakil Ketua diisi oleh Direktur Bisnis. 2. Vice Chairman held by Director of Business.
3. Sekretaris merangkap Anggota diisi oleh Kepala Divisi 3. Secretary concurrently as Member held by the Head of
Credit Risk Review. Credit Risk Review Division.
4. Anggota diisi oleh Direktur Utama, Direktur Keuangan, 4. Members held by President Director, Director of
SEVP of Operation & International Banking, Kepala Finance, SEVP of Operation & International Banking,
Divisi SME & Consumer Banking, Kepala Divisi Head of SME & Consumer Banking Division, Head of
Commercial Banking, Kepala Divisi Special Asset Commercial Banking Division, Head of Special Asset
Management, Kepala Divisi Credit Legal, Kepala Divisi Management Division, Head of Credit Legal Division,
Loan & Trade Operation, Credit Monitoring & Collection Head of Loan & Trade Operation Division, Credit
Vice Division Head, Business Linkage Department Monitoring & Collection Vice Division Head, Business
Head, dan Consumer Department Head. Linkage Department Head, and Consumer Department
Head.
5. Undangan Tetap diisi oleh Direktur Kepatuhan dan 5. Permanent Invitation filled in by Director of Compliance
Manajemen Risiko, Kepala Divisi International Banking, and Risk Management, Head of International
Kepala Divisi Treasury, dan Kepala Divisi Compliance, Banking Division, Treasury Division Head, and Head
System Procedure & Coordinator Customer Protection. of Compliance, System Procedure & Coordinator
Customer Protection Division.
Rapat Komite Kredit Credit Committee Meeting
Berdasarkan Pedoman Kerja Komite Kredit, rapat Komite Based on Credit Committee Charter, meetings of Credit
Kredit wajib diselenggarakan paling sedikit sekali setiap Committee shall be held at least once a week and can be
minggu dan dapat dilakukan secara insidental sesuai held incidentally as necessary. Each meeting decision
kebutuhan. Setiap keputusan rapat hanya dapat diambil can only be made if the quorum requirement is met and
apabila memenuhi syarat kuorum serta disepakati secara unanimously agreed upon by all members. In the event of
bulat oleh seluruh anggota pemutus. Apabila terjadi dissenting opinion, the credit application will be deemed
perbedaan pendapat, maka pengajuan kredit dinyatakan unapproved. Throughout 2025, Credit Committee held
tidak disetujui. Sepanjang tahun 2025, Komite Kredit telah 90 (ninety) times meetings with an attendance rate of
melaksanakan rapat sebanyak 90 (sembilan puluh) kali 100.00%.
dengan tingkat kehadiran sebesar 100,00%.
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Komite Kebijakan Perkreditan Credit Policy Committee
Komite Kebijakan Perkreditan dibentuk oleh Direksi sebagai Credit Policy Committee is established by the Board of
wadah strategis dalam merumuskan kebijakan kredit Directors as a strategic forum for formulating prudent
yang prudent. Komite ini berperan dalam mengawasi credit policies. This committee plays a role in overseeing
implementasi kebijakan, menilai konsistensi penerapannya, policy implementation, assessing the consistency of
serta memastikan prinsip kehati-hatian dijalankan secara its application, and ensuring that prudent principles are
menyeluruh. Selain itu, Komite Kebijakan Perkreditan turut comprehensively implemented. Furthermore, Credit Policy
melakukan pemantauan atas kondisi portofolio kredit dan Committee also monitors the condition of credit portfolio
memberikan rekomendasi perbaikan guna mendukung and provides recommendations for improvements to
kualitas serta keberlanjutan usaha Bank. support the quality and sustainability of the Bank’s business.
Pedoman Komite Kebijakan Perkreditan Credit Policy Committee Charter
Dalam melaksanakan tugas dan tanggung jawabnya, Komite In performing its duties and responsibilities, the Credit
Kebijakan Perkreditan mengacu pada Peraturan Otoritas Policy Committee refers to Financial Services Authority
Jasa Keuangan No. 42/POJK.03/2017 tentang Kewajiban Regulation No. 42/POJK.03/2017 on Obligation for
Penyusunan dan Pelaksanaan Kebijakan Perkreditan atau Compilation and Implementation of Bank Credit or
Pembiayaan bagi Bank Umum, Peraturan Otoritas Jasa Financing Policies for Commercial Banks, Financial
Keuangan No. 17 Tahun 2023 tentang Tata Kelola bagi Services Authority Regulation No. 17 of 2023 on
Bank Umum, dan Surat Edaran Otoritas Jasa Keuangan Governance for Commercial Banks, and Financial Services
No. 14/SEOJK.03/2025 tentang Penerapan Tata Kelola bagi Authority Circular No. 14/SEOJK.03/2025 on Governance
Bank Umum. Implementation for Commercial Banks.
Pernyataan Independensi Komite Statement of Independence of
Kebijakan Perkreditan Credit Policy Committee
Dalam melaksanakan fungsi dan tanggung jawabnya, In carrying out their functions and responsibilities, members
anggota Komite Kebijakan Perkreditan berpegang pada of Credit Policy Committee adhere to the principles of
prinsip independensi dan profesionalisme. Setiap keputusan independence and professionalism. Every decision is made
diambil secara objektif untuk memastikan pengelolaan objectively to ensure that credit policy management is
kebijakan kredit terbebas dari potensi benturan kepentingan free from any potential conflicts of interest and remains
serta tetap berorientasi pada perlindungan kepentingan oriented towards protecting the interests and sustainability
dan keberlanjutan usaha Bank. of the Bank’s business.
Wewenang, Tanggung Jawab, dan Tugas Authorities, Responsibilities, Duties, and
serta Realisasi Pelaksanaan Tugas Komite the Realization of Credit Policy
Kebijakan Perkreditan Committee Duties
Uraian mengenai kewenangan, tanggung jawab serta Description of authority, responsibilities, and duty
tugas, dan pelaksanaan tugas Komite Kebijakan Perkreditan implementation of the Credit Policy Committee throughout
sepanjang tahun 2025 sebagai berikut: 2025 is as follows:
1. Wewenang dan tanggung jawab: 1. Authorities and responsibilities:
a. Memastikan kebijakan perkreditan Bank dan seluruh a. Ensuring that the Bank’s credit policy and all
peraturan pelaksanaannya sesuai dengan peraturan implementing regulations are in accordance with
perundang-undangan dan regulasi yang berlaku. applicable laws and regulations.
b. Memberikan usulan dan rekomendasi terkait aspek b. Providing proposals and recommendations related
perkreditan, termasuk target market, negative list, to credit aspects, including target market, negative
sektor usaha yang harus dihindari, serta maksimum list, business sector to avoid, and maximum credit
portofolio kredit per sektor usaha. portfolio per business sector.
c. Memberikan masukan kepada Direksi dalam c. Providing input to the Board of Directors in
penyusunan kebijakan perkreditan Bank. preparing the Bank’s credit policy.
d. Melakukan evaluasi berkala terhadap kualitas d. Periodically evaluating the Bank’s credit quality
kredit Bank serta memberikan saran perbaikan and providing suggestions for improvements and
dan penyempurnaan proses kredit, baik secara refinements to the credit process, both routinely
rutin maupun insidental akibat perubahan kondisi and incidentally due to changes in external and
eksternal dan internal. internal conditions.
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2. Tugas dan realisasi: 2. Duties and realizations:
a. Mengawasi penerapan memastikan kebijakan a. Overseeing the implementation by ensuring that
perkreditan Bank dan standar operasional prosedur the Bank’s credit policies and credit standard
perkreditan agar dijalankan secara konsisten oleh operating procedures are carried out consistently
organisasi perkreditan Bank. by the Bank’s credit organization.
b. Melakukan kajian terhadap kebijakan perkreditan b. Reviewing the Bank’s credit policies and credit
Bank dan standar operasional prosedur perkreditan standard operating procedures if obstacles are
jika ditemukan hambatan dalam implementasi found in implementation based on the monitoring
berdasarkan hasil pemantauan dan pengawasan and supervision results by the Credit Policy
Komite Kebijakan Perkreditan. Committee.
c. Memberikan usulan dan/atau saran perbaikan c. Providing proposals and/or suggestions for
terhadap kebijakan perkreditan Bank dan standar improvements to the Bank’s credit policies and
operasional prosedur perkreditan jika diperlukan credit standard operating procedures if changes or
perubahan atau penyempurnaan. refinements are needed.
d. Memantau dan mengevaluasi berbagai aspek d. Monitoring and evaluating various aspects of
perkreditan, termasuk perkembangan dan kualitas credit, including the development and quality of
portofolio kredit Bank, kebenaran kewenangan the Bank’s credit portfolio, the correctness
dalam memutus kredit bank, strategi pengelolaan of authority in deciding on bank credit, credit
kredit, kepatuhan terhadap ketentuan BMPK management strategies, compliance with LLL
dan regulasi lainnya, pencapaian target market provisions and other regulations, achievement of
kredit serta pembiayaan sektor industri dengan credit market targets and financing of industrial
mempertimbangkan tren pasar dan ekonomi, sector by considering market and economic trends,
penyelesaian kredit bermasalah dan pembentukan settlement of problematic credit and the formation
CKPN. of CKPN.
e. Menyampaikan laporan tertulis kepada Direksi e. Submitting written report to the Board of Directors
terkait perkembangan dan perbaikan kebijakan regarding the development and improvement of
perkreditan Bank dan standar operasional prosedur the Bank’s credit policy and credit standard
perkreditan yang diusulkan oleh Komite Kebijakan operating procedures proposed by Credit Policy
Perkreditan. Committee.
Struktur dan Keanggotaan Komite Structure and Composition of
Kebijakan Perkreditan Credit Policy Committee
Struktur keanggotaan Komite Kebijakan Perkreditan The structure of Credit Policy Committee is determined
telah ditetapkan berdasarkan Surat Keputusan Direksi based on the Board of Directors’ Decision Letter
No. 021/SK-DIR/01/24 tanggal 24 Januari 2024, dengan No. 021/SK-DIR/01/24 dated 24 January 2024, with
rincian susunan anggota sebagai berikut: the following composition details:
1. Ketua diisi oleh Direktur Utama. 1. Chairman held by President Director.
2. Wakil Ketua I merangkap Anggota diisi oleh Wakil 2. Vice Chairman I concurrently as Member held by
Direktur Utama. Deputy President Director.
3. Wakil Ketua II merangkap Anggota diisi oleh Direktur 3. Vice Chairman II concurrently as Member held by
Bisnis. Business Director.
4. Sekretaris merangkap Anggota diisi oleh Kepala Divisi 4. Secretary concurrently as Member held by Head of
Risk Management. Risk Management Division.
5. Anggota diisi oleh Direktur Keuangan; Direktur 5. Members held by the Director of Finance; Director
Kepatuhan dan Manajemen Risiko; Senior EVP Bisnis; of Compliance and Risk Management; Senior EVP
Senior EVP Operasional & International Banking, Business; Senior EVP Operations & International
Kepala Divisi SME & Consumer Banking; Kepala Divisi Banking; Head of SME & Consumer Banking Division;
Commercial Banking; Kepala Divisi Credit Risk Review; Head of Commercial Banking Division; Head of Credit
Kepala Divisi Loan & Trade Operations; Kepala Divisi Risk Review Division; Head of Loan & Trade Operations
Special Asset Management; Kepala Divisi Credit Division; Head of Special Asset Management Division;
Legal; Kepala Divisi International Banking; Kepala Head of Credit Legal Division; Head of International
Divisi International Banking; Wakil Kepala Divisi Credit Banking Division; Credit Monitoring & Collection Vice
Monitoring & Collection; dan Kepala Divisi Compliance, Division Head; and Head of Compliance, System
System Procedure & Customer Protection. Procedure & Customer Protection Division.
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6. Undangan Tetap diisi oleh Kepala Divisi SKAI, Kepala 6. Permanent Invitation filled in by Head of SKAI Division,
Divisi Corporate Legal, Kepala Divisi Treasury, dan Head of Corporate Legal Division, Head of Treasury
Kepala Divisi Accounting. Division, and Head of Accounting Division.
7. Undangan Tidak Tetap diisi oleh pihak internal dan 7. Non-Permanent Invitation filled in by invited internal
eksternal yang diundang. and external parties.
Rapat Komite Kebijakan Perkreditan Credit Policy Committee’s Meeting
Berdasarkan Surat Keputusan Direksi No. 006/SK-DIR/01/24 Based on the Board of Directors’ Decision Letter
tanggal 9 Januari 2026, Komite Kebijakan Perkreditan No. 006/SK-DIR/01/24 dated 9 January 2026, Credit
diwajibkan menyelenggarakan rapat baik secara berkala Policy Committee is required to hold meetings, both
maupun insidental sesuai kebutuhan. Rapat dinyatakan sah periodically and incidentally as necessary. A meeting is
apabila dihadiri sedikitnya 50% dari jajaran Direksi serta 50% deemed valid if attended by at least 50% of the Board of
dari anggota non-Direksi. Sepanjang tahun 2025, Komite Directors and 50% of non-Board of Directors members.
Kebijakan Perkreditan telah mengadakan rapat sebanyak Throughout 2025, Credit Policy Committee held
7 (tujuh) kali dengan tingkat kehadiran mencapai 80,88%. 7 (seven) meetings with an attendance rate of 80.88%.
Komite Pengarah Teknologi Informasi Information Technology Steering
Committee
Komite Pengarah Teknologi Informasi dibentuk sebagai The Information Technology Steering Committee is
komite yang bertugas memastikan pengelolaan teknologi established to ensure that the management of information
informasi berjalan sejalan dengan arah bisnis dan strategi technology is in line with the Bank’s business direction and
Bank. Komite ini berperan dalam memberikan masukan dan strategy. This committee plays a role in providing input and
rekomendasi terkait pengembangan serta pengelolaan recommendations on the development and management
sistem informasi, sekaligus mengawasi kesiapan of information systems, while also overseeing the readiness
infrastruktur teknologi agar dapat mendukung efektivitas of technology infrastructure to support operational
operasional dan pencapaian kinerja Bank secara optimal. effectiveness and optimal achievement of the Bank’s
performance.
Pedoman Komite Pengarah Information Technology Steering
Teknologi Informasi Committee Charter
Dalam menjalankan peran dan tanggung jawabnya, Komite In performing its roles and responsibilities,
Pengarah Teknologi Informasi berpedoman pada ketentuan the Information Technology Steering Committee is guided by
Peraturan Otoritas Jasa Keuangan No. 11/POJK.03/2022 the provision of Financial Services Authority Regulation
tanggal 6 Juli 2022 tentang Penyelenggaraan Teknologi No. 11/POJK.03/2022 dated 6 July 2022 on Information
Informasi oleh Bank Umum, yang menjadi acuan utama Technology Operations by Commercial Banks, that serves
dalam penerapan tata kelola serta pengelolaan teknologi as the primary reference for implementing information
informasi di Bank. technology governance and management at the Bank.
Pernyataan Independensi Komite Pengarah Statement of Independence of Information
Teknologi Informasi Technology Steering Committee
Setiap anggota Komite Pengarah Teknologi Informasi Every member of the Information Technology Steering
melaksanakan tugas dan tanggung jawabnya dengan Committee carries out duties and responsibilities by
menjunjung tinggi prinsip independensi dan objektivitas. upholding the principles of independence and objectivity.
Sikap tersebut diterapkan untuk memastikan seluruh Such stance is implemented to ensure that all decisions are
keputusan yang diambil bebas dari potensi benturan free from potential conflicts of interest and remain oriented
kepentingan serta tetap berorientasi pada perlindungan toward protecting the Bank’s interests and sustainability of
kepentingan Bank dan keberlanjutan operasionalnya. its operations.
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Tata Kelola Perusahaan
Corporate Governance
Tugas dan Tanggung Jawab serta Realisasi Duties, Responsibilities, and the Realization
Pelaksanaan Tugas Komite Pengarah of Information Technology Steering
Teknologi Informasi Committee Duties
Uraian mengenai tanggung jawab serta tugas dan Description of responsibilities, duties, and duty
pelaksanaan tugas Komite Pengarah Teknologi Informasi implementation of Information Technology Steering
sepanjang tahun 2025 sebagai berikut: Committee throughout 2025 is as follows:
1. Memastikan rencana strategis teknologi informasi 1. Ensuring that the information technology strategic plan
selaras dengan rencana korporasi Bank. is in line with the Bank’s corporate plan.
2. Memastikan kebijakan, standar, dan prosedur teknologi 2. Ensuring that information technology policies,
informasi sesuai dengan Peraturan Otoritas Jasa standards, and procedures comply with Financial
Keuangan No. 11/POJK.03/2022 tanggal 6 Juli 2022 Services Authority Regulation No. 11/POJK.03/2022
tentang Penyelenggaraan Teknologi Informasi oleh dated 6 July 2022 on Information Technology
Bank Umum. Operations by Commercial Banks.
3. Memantau kesesuaian antara rencana pengembangan 3. Monitoring the conformity between information
teknologi informasi dengan rencana strategis teknologi technology development plan and information
informasi. technology strategic plan.
4. Memastikan kesesuaian antara pelaksanaan 4. Ensuring conformity between the implementation
pengembangan teknologi informasi dengan rencana of information technology development and
yang telah ditetapkan. the established plan.
5. Mengevaluasi efektivitas biaya teknologi informasi 5. Evaluating the effectiveness of information technology
dalam kaitannya dengan pencapaian manfaat yang costs in relation to achieving planned benefits.
telah direncanakan.
6. Memantau kinerja teknologi informasi serta upaya 6. Monitoring the performance of information technology
peningkatan performanya. and its efforts to improve the performance.
7. Menyelesaikan permasalahan teknologi informasi yang 7. Resolving information technology problems unable to
tidak dapat diselesaikan oleh satuan kerja pengguna be resolved by user and organizing work units, in an
dan penyelenggara, dengan cara yang efektif, efisien, effective, efficient, and timely manner.
dan tepat waktu.
8. Menilai kecukupan dan alokasi sumber daya teknologi 8. Assessing the adequacy and allocation of information
informasi yang dimiliki Bank. technology resources owned by the Bank.
9. Memastikan langkah-langkah mitigasi risiko atas investasi 9. Ensuring risk mitigation measures for information
teknologi informasi, agar investasi tersebut memberikan technology investments, so that these investments
kontribusi terhadap pencapaian tujuan bisnis Bank. contribute to achieving the Bank’s business objectives.
10. Memastikan kesesuaian pelaksanaan proyek teknologi 10. Ensuring the conformity of information technology
informasi dengan rencana proyek yang disepakati project implementation with the project charter agreed
(project charter) dalam Service Level Agreement (SLA). in the Service Level Agreement (SLA).
11. Memastikan kesesuaian pelaksanaan proyek teknologi 11. Ensuring the conformity of information technology
informasi sesuai dengan kebutuhan sistem informasi project implementation in line with the needs of
manajemen serta kebutuhan kegiatan usaha Bank. management information system and the needs of
the Bank’s business activities.
12. Memastikan strategi dan rencana teknologi informasi 12. Ensuring that information technology strategies and
telah memiliki serta didukung standar operasional plans have and are supported by adequate standard
prosedur yang memadai. operating procedures.
13. Memastikan penerapan standar operasional prosedur 13. Ensuring the implementation of standard operating
teknologi informasi secara konsisten dan benar. procedures for information technology in a consistent
and correct manner.
Struktur dan Keanggotaan Komite Pengarah Structure and Composition of Information
Teknologi Informasi Technology Steering Committee
Struktur keanggotaan Komite Pengarah Teknologi The structure of Information Technology Steering
Informasi telah ditetapkan melalui Surat Keputusan Direksi Committee has been established through the Board of
No. 022/SK-DIR/01/24 tanggal 24 Januari 2024, dengan Directors’ Decision Letter No. 022/SK-DIR/01/24 dated
susunan anggota sebagai berikut: 24 January 2024 with the composition as follows:
1. Ketua diisi oleh Direktur Utama. 1. Chairman held by President Director.
2. Wakil Ketua diisi oleh Wakil Direktur Utama. 2. Vice Chairman held by Deputy President Director.
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3. Sekretaris diisi oleh Kepala Divisi Information 3. Secretary held by Head of Information Technology
Technology. Division;
4. Anggota Tetap diisi oleh Direktur Keuangan; 4. Permanent Members held by Director of Finance;
Direktur Bisnis; Direktur Kepatuhan dan Manajemen Director of Business; Director of Compliance and
Risiko; Senior Executive Vice President of Change Risk Management; Senior Executive Vice President of
Management Office; Senior Executive Vice President Change Management Office; Senior Executive Vice
of Business; Senior Executive Vice President of Finance, President of Business; Senior Executive Vice President
Accounting & MIS; Senior Executive Vice President of of Finance, Accounting & MIS; Senior Executive Vice
Operations & International Banking; Kepala Divisi Risk President of Operations & International Banking;
Management; Kepala Divisi Change Management Head of Risk Management Division; Head of Change
Office; dan Kepala Divisi HCM & General Affairs. Management Office Division; and Head of HCM &
5. Undangan Tetap diisi oleh Kepala Divisi SKAI, Wakil General Affairs Division.
Kepala Divisi General Affair, Kepala Divisi Accounting, 5. Permanent Invitation filled in by Head of SKAI Division,
dan Kepala Divisi Branch Banking Network & Digital General Affairs Vice Division Head, Head of Accounting
Sales. Division, and Head of Branch Banking Network.
Rapat Komite Pengarah Teknologi Informasi Information Technology Steering
Committee’s Meeting
Berdasarkan Surat Keputusan Direksi No. 022A/SK-DIR/01/24 Based on the Board of Directors’ Decision Letter
tanggal 24 Januari 2024 tentang Pedoman dan Tata No. 022A/SK-DIR/01/24 dated 24 January 2024 on
Tertib Kerja Komite Pengarah Teknologi Informasi, komite the Charter and Work Guidelines of Information Technology
diwajibkan menyelenggarakan rapat secara berkala Steering Committee, the committee is required to hold
sedikitnya sekali setiap 3 (tiga) bulan atau sewaktu-waktu regular meetings at least once every 3 (three) months or
sesuai kebutuhan Bank. Rapat dinyatakan sah apabila as necessary according to the Bank’s needs. A meeting is
dihadiri oleh minimal 2 (dua) anggota Direksi serta 50% deemed valid if attended by at least 2 (two) members of
+ 1 (satu) dari anggota. Sepanjang tahun 2025, Komite the Board of Directors and 50% + 1 (one) of the members.
Pengarah Teknologi Informasi telah melaksanakan 4 (empat) Throughout 2025, the Information Technology Steering
kali rapat dengan tingkat kehadiran mencapai 90,00%. Committee held 4 (four) meetings with an attendance
rate of 90.00%.
Komite Pemantau dan Pelaksanaan GCG GCG Implementation and
Monitoring Committee
Komite Pemantau dan Pelaksanaan GCG berperan dalam GCG Implementation and Monitoring Committee
mendukung Direksi untuk merumuskan, menyosialisasikan, plays a role in supporting the Board of Directors in
dan mengawasi penerapan GCG, kode etik, sistem formulating, disseminating information, and overseeing
pengendalian internal, serta strategi pencegahan fraud. GCG implementation, code of conduct, internal control
Selain itu, komite ini juga bertanggung jawab memastikan system, and fraud prevention strategies. Furthermore, this
kepatuhan terhadap prinsip-prinsip tersebut dengan committee is also responsible for ensuring compliance with
mengambil langkah perbaikan yang diperlukan guna these principles by taking necessary corrective measures
memperkuat integritas dan efektivitas tata kelola Bank. to strengthen the integrity and effectiveness of the Bank’s
governance.
Pedoman Komite Pemantau dan GCG Implementation and Monitoring
Pelaksanaan GCG Committee Charter
Pelaksanaan tugas dan tanggung jawab Komite The implementation of duties and responsibilities of GCG
Pemantau dan Pelaksanaan GCG berlandaskan pada Implementation and Monitoring Committee is based on
ketentuan yang diatur dalam Surat Keputusan Direksi the provisions stipulated in Board of Directors’ Decision
No. 022/SK-DIR/07/24 tanggal 31 Juli 2024 tentang Letter No. 022/SK-DIR/07/24 dated 31 July 2024 on Charter
Pedoman dan Tata Tertib Kerja Komite Pemantau dan of the Good Corporate Governance (GCG) Implementation
Pelaksanaan Good Corporate Governance (GCG), yang and Monitoring Committee, which serve as a reference in
menjadi acuan dalam menjalankan peran serta fungsinya. performing its roles and functions.
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Tata Kelola Perusahaan
Corporate Governance
Pernyataan Independensi Komite Pemantau Statement of Independence of GCG
dan Pelaksanaan GCG Implementation and Monitoring Committee
Setiap anggota Komite Pemantau dan Pelaksanaan GCG Every member of GCG Implementation and Monitoring
melaksanakan tugas dan tanggung jawabnya dengan Committee carries out duties and responsibilities by
menjunjung tinggi prinsip independensi dan integritas. Hal upholding the principles of independence and integrity.
ini dilakukan untuk memastikan seluruh keputusan diambil This is carried out to ensure that all decisions are made
secara objektif, bebas dari potensi benturan kepentingan, objectively, free from potential conflicts of interest,
serta tetap berfokus pada perlindungan kepentingan dan and remain focused on protecting the interests and
keberlanjutan usaha Bank. sustainability of the Bank’s business.
Tugas dan Tanggung Jawab serta Realisasi Duties, Responsibilities, and the Realization
Pelaksanaan Tugas Komite Pemantau dan of GCG Implementation and Monitoring
Pelaksanaan GCG Committee Duties
Uraian mengenai tanggung jawab serta tugas dan Description of responsibilities, duties, and duty
pelaksanaan tugas Komite Pemantau dan Pelaksanaan GCG implementation of GCG Implementation and Monitoring
sepanjang tahun 2025 sebagai berikut: Committee throughout 2025 is as follows:
1. Memantau dan menganalisis setiap kebijakan terbaru 1. Monitoring and analyzing any current policy and best
maupunpraktik terbaik terkait penerapan GCG. practices related to GCG implementation.
2. Melakukan pemutakhiran kebijakan internal (existing) 2. Updating the existing internal policies against any GCG
terhadap setiap perubahan kebijakan GCG. policy changes.
3. Memantau secara berkala terhadap rencana dan 3. Monitoring periodically on the Bank’s plans and
realisasi/pencapaian bisnis Bank melalui rapat-rapat business realizations/achievements through
komite. committee meetings.
4. Memantau rencana kerja Bank dan pelaksanaannya 4. Monitoring the Bank’s work plan and its implementation
melalui rapat-rapat komite. through committee meetings.
5. Menentukan aspek dan PIC/petugas dalam penyusunan 5. Determining aspects and person in charge/PIC in
GCG sesuai dengan bidang yang tercermin dari drafting GCG in accordance with the areas reflected in
aspek-aspek GCG. GCG aspects.
6. Mengoordinasikan pembuatan laporan pelaksanaan 6. Coordinating the preparation of GCG implementation
GCG yang dilengkapi dan didukung dengan pendukung. reports, supplemented and supported by its supporting
documents.
7. Menyusun pelaporan pelaksanaan GCG Bank dan 7. Preparing the reporting of the Bank’s GCG implementation
melakukan penilaian sendiri sesuai ketentuan berlaku, and conducting self-assessment in accordance with
serta melaporkannya kepada Direktur Utama dan the prevailing provisions, and report it to the President
Otoritas Jasa Keuangan. Director and Financial Services Authority.
Struktur dan Keanggotaan Komite Structure and Composition of GCG
Pemantau dan Pelaksanaan GCG Implementation and Monitoring Committee
Komposisi anggota Komite Pemantau dan Pelaksanaan The composition of GCG Implementation and Monitoring
GCG telah ditetapkan melalui Surat Keputusan Direksi Committee has been determined through the Board of
No. 017/SK-DIR/07/24 tanggal 31 Juli 2024 tentang Directors’ Decision Letter No. 017/SK-DIR/07/24 dated
Susunan Anggota Komite Pemantau Pelaksanaan GCG. 31 July 2024 on the Composition of GCG Implementation
Rincian susunan keanggotaan sebagai berikut: and Monitoring Committee. Details of the composition are
as follows:
1. Ketua diisi oleh Direktur Kepatuhan dan Manajemen 1. Chairman held by Director of Compliance and Risk
Risiko. Management.
2. Sekretaris diisi oleh Kepala Divisi Compliance, System 2. Secretary held by Head of Compliance, System
Procedure & Coordinator Customer Protection. Procedure & Coordinator Customer Protection Division.
3. Sekretariat diisi oleh Divisi Compliance, System 3. Secretariat held by Compliance, System Procedure &
Procedure & Coordinator Customer Protection. Coordinator Customer Protection Division
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4. Anggota diisi oleh Direksi, Senior Executive Vice 4. Members held by the Board of Directors, Senior
President, Kepala Divisi SKAI, Kepala Divisi Risk Executive Vice President, Head of SKAI & Anti-Fraud
Management, Kepala Divisi SKAI & Anti Fraud, dan Division, Head of Risk Management Division, Head of
Kepala Divisi Corporate Secretary. SKAI & Anti-Fraud Division, and Head of Corporate
Secretary Division.
5. Undangan Tetap seluruh Kepala Divisi dan/atau 5. Permanent Invitation for all Division and/or Department
Departemen. Heads.
Rapat Komite Pemantau dan Pelaksanaan GCG Implementation and Monitoring
GCG Committee’s Meeting
Merujuk pada Surat Keputusan Direksi No. 022/SK-DIR/07/24 Referring to the Board of Directors’ Decision Letter
tanggal 31 Juli 2024, Komite Pemantau dan Pelaksanaan No. 022/SK-DIR/07/24 dated 31 July 2024, GCG
GCG memiliki kewajiban untuk menyelenggarakan rapat Implementation and Monitoring Committee shall hold
sekurang-kurangnya 3 (tiga) kali dalam setahun. Sepanjang meetings at least 3 (three) times a year. Throughout 2025,
tahun 2025, Komite Pemantau dan Pelaksanaan GCG telah GCG Implementation and Monitoring Committee held
melaksanakan rapat sebanyak 3 (tiga) kali dengan tingkat 3 (three) meetings with an attendance rate of 100.00%.
kehadiran mencapai 100,00%.
Komite Personalia Personnel Committee
Komite Personalia dibentuk sebagai bagian dari mekanisme Personnel Committee is established as part of
tata kelola untuk membantu Direksi dalam pengelolaan governance mechanism to assist the Board of Directors
aspek ketenagakerjaan. Komite ini berperan dalam in managing employment aspects. This committee
meninjau kebijakan HC, mengawasi implementasi regulasi plays a role in reviewing HC policies, overseeing
ketenagakerjaan di sektor perbankan, serta menyampaikan the implementation of employment regulations in banking
rekomendasi strategis guna mendukung terciptanya praktik sector, and providing strategic recommendations to
ketenagakerjaan yang sesuai dengan ketentuan perundang- support the creation of employment practices that comply
undangan di Indonesia. with Indonesian laws and regulations.
Pedoman Komite Personalia Personnel Committee Charter
Pelaksanaan tugas dan fungsi Komite Personalia senantiasa The implementation of Personnel Committee’s duties
berlandaskan pada ketentuan perundang-undangan, and functions is always based on laws and regulations,
khususnya Peraturan Pemerintah Pengganti Undang- specifically Government Regulations in Lieu of Law No. 2
Undang No. 2 Tahun 2022 tentang Cipta Kerja. of 2022 on Job Creation.
Pernyataan Independensi Komite Personalia Statement of Independence of Personnel
Committee
Anggota Komite Personalia menjalankan tugas dan Members of the Personnel Committee carry out their
tanggung jawab dengan menjunjung tinggi prinsip duties and responsibilities by upholding the principle of
independensi, guna memastikan setiap keputusan yang independence, to ensure that every decision taken is free
diambil terbebas dari potensi benturan kepentingan serta from potential conflict of interest and prioritizes the best
tetap mengutamakan kepentingan terbaik bagi Bank. interests of the Bank.
Tugas dan Tanggung Jawab serta Realisasi Duties, Responsibilities, and the Realization
Pelaksanaan Tugas Komite Personalia of Personnel Committee Duties
Uraian mengenai tanggung jawab serta tugas dan Description of responsibilities, duties, and duty
pelaksanaan tugas Komite Personalia sepanjang tahun implementation of Personnel Committee throughout 2025
2025 sebagai berikut: is as follows:
1. Memberikan masukkan kepada Direksi dalam 1. Providing inputs to Board of Directors in formulating
merumuskan kebijakan ketenagakerjaan. employment policies.
2. Mengawasi kebijakan yang berhubungan dengan 2. Overseeing employee-related policies to be consistently
karyawan agar dilaksanakan secara konsekuen dan and consequently implemented.
konsisten.
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Tata Kelola Perusahaan
Corporate Governance
3. Melakukan kajian terhadap kebijakan ketenagakerjaan 3. Reviewing Bank’s manpower policies and advising
Bank dan memberikan saran kepada Direksi apabila the Board of Directors if changes to the Bank’s
diperlukan perubahan kebijakan ketenagakerjaan Bank. manpower policy are necessary.
4. Memantau dan mengevaluasi efektivitas setiap 4. Monitoring and evaluating the effectiveness of each
karyawan. employee.
5. Memberikan masukan dan solusi untuk hambatan dan 5. Providing inputs and solutions for the obstacles and
masalah yang terjadi terkait dengan ketenagakerjaan problems that occur related to the Bank’s employment.
Bank.
Struktur dan Keanggotaan Komite Structure and Composition of Personnel
Personalia Committee
Komposisi anggota Komite Personalia telah ditetapkan The composition of Personnel Committee has been
melalui Surat Keputusan Direktur No. 014/SK-DIR/12/24 determined through the Board of Directors’ Decision Letter
tanggal 23 Desember 2024, dengan susunan keanggotaan No. 014/SK-DIR/12/24 dated 23 December 2024 with
sebagai berikut: the composition as follows:
1. Ketua diisi oleh Wakil Direktur Utama. 1. Chairman held by Deputy President Director.
2. Wakil Ketua diisi oleh Direktur Utama. 2. Vice Chairman held by President Director.
3. Sekretaris diisi oleh Kepala Divisi Human Capital 3. Secretary held by Head of Human Capital Management
Management. Division.
4. Sekretariat diisi oleh Divisi Human Capital Management. 4. Secretariat held by Human Capital Management Division.
5. Anggota diisi oleh Direksi (sesuai undangan). 5. Members held by Board of Directors (according to
invitation).
Rapat Komite Personalia Personnel Committee’s Meeting
Merujuk pada Surat Keputusan Direktur Referring to Directors’ Decision Letter
No. 014/SK-DIR/12/24 tanggal 23 Desember 2024, Komite No. 014/SK-DIR/12/24 dated 23 December 2024, Personnel
Personalia memiliki kewajiban untuk menyelenggarakan Committee shall hold at least 3 (three) meetings per year,
rapat sekurang-kurangnya 3 (tiga) kali dalam setahun, with the requirement that a meeting is deemed valid if
dengan ketentuan rapat dinyatakan sah apabila dihadiri oleh attended by at least 51% of the permanent members.
minimal 51% anggota tetap. Sepanjang tahun 2025, Komite Throughout 2025, the Personnel Committee held
Personalia telah mengadakan rapat sebanyak 8 (delapan) 8 (eight) meetings with an attendance rate of 100.00%.
kali dengan tingkat kehadiran mencapai 100,00%.
Komite Pengadaan Procurement Committee
Komite Pengadaan dibentuk untuk membantu Direksi The Procurement Committee is established to assist
dalam mengawasi seluruh aktivitas pengadaan barang dan the Board of Directors in overseeing all procurement
jasa agar berjalan secara transparan, efektif, serta sejalan activities for goods and services, ensuring they are carried
dengan ketentuan yang berlaku. Komite ini memiliki peran out transparently, effectively, and in accordance with
dalam mengevaluasi kebijakan pengadaan, memonitor applicable regulations. This committee’s role is to evaluate
implementasinya, dan memastikan setiap keputusan yang procurement policies, monitor their implementation, and
diambil memberikan nilai tambah bagi kepentingan strategis ensure that every decision made adds value to the Bank’s
maupun operasional Bank. strategic and operational interests.
Pedoman Komite Pengadaan Procurement Committee Charter
Pelaksanaan tugas dan tanggung jawab Komite The Procurement Committee’s duties and responsibilities
Pengadaan berpedoman pada Surat Keputusan Direksi are guided by the Board of Directors’ Decision Letter
No. 011/SK-DIR/07/24 tanggal 29 Juli 2024 tentang Komite No. 011/SK-DIR/07/24 dated 29 July 2024 on Procurement
Pengadaan PT Bank Victoria International Tbk. Committee of PT Bank Victoria International Tbk.
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Pernyataan Independensi Statement of Independence of Procurement
Komite Pengadaan Committee
Anggota Komite Pengadaan melaksanakan tugas dan Members of the Procurement Committee carry out their
tanggung jawab dengan menjunjung tinggi prinsip duties and responsibilities by upholding the principle
independensi, sehingga setiap proses pengambilan of independence, ensuring that every decision-making
keputusan dapat terhindar dari potensi benturan process avoids potential conflict of interest and prioritizes
kepentingan serta tetap mengutamakan perlindungan protecting the Bank’s interests.
terhadap kepentingan Bank.
Tugas dan Tanggung Jawab Duties and Responsibilities of Procurement
Komite Pengadaan Committee
Uraian mengenai tanggung jawab serta tugas dan Description of responsibilities, duties, and duty
pelaksanaan tugas Komite Pengadaan sepanjang tahun implementation of Procurement Committee throughout
2025 sebagai berikut: 2025 is as follows:
1. Meminta informasi untuk hal-hal yang diperlukan terkait 1. Asking for information on necessary matters related to
pengadaan barang dan jasa dari berbagai pihak, baik the procurement of goods and services from various
internal maupun eksternal. parties, both internal and external.
2. Memberikan persetujuan terhadap pengajuan 2. Providing approval on the procurement of goods and
pengadaan barang dan jasa. services.
3. Mengajukan persetujuan kepada Dewan Komisaris 3. Applying for approval to the Board of Commissioners
terhadap pengadaan barang dan jasa dengan nilai/harga on procurement of goods and services with minimum
minimum sesuai yang diatur pada Anggaran Dasar Bank. value/price as regulated in the Company’s Articles of
Association.
4. Memberikan masukan kepada Direksi terkait 4. Providing inputs to the Board of Directors regarding
hal-hal penting dan relevan dalam perumusan kebijakan important and relevant matters in the formulation of
pengadaan barang dan jasa. procurement policies of goods and services.
Struktur dan Keanggotaan Structure and Composition of Procurement
Komite Pengadaan Committee
Komposisi anggota Komite Pengadaan ditetapkan The composition of Procurement Committee is determined
berdasarkan Surat Keputusan Direksi No. 011/SK-DIR/07/24 based on the Board of Directors' Decision Letter
tanggal 29 Juli 2024, dengan susunan keanggotaan sebagai No. 011/SK-DIR/07/24 dated 29 July 2024, with
berikut: the composition as follows:
1. Ketua diisi oleh Wakil Direktur Utama. 1. Chairman held by Deputy President Director.
2. Wakil Ketua diisi oleh Direktur Utama. 2. Vice Chairman held by President Director.
3. Sekretaris diisi oleh General Affairs Vice Division Head. 3. Secretary held by General Affairs Vice Division Head.
4. Anggota Tetap diisi oleh Direktur Keuangan, Direktur 4. Permanent Members held by Director of Finance,
Bisnis, SEVP of Business, SEVP of Operation & Director of Business, SEVP of Business, SEVP of
International Banking, SEVP of Finance, Accounting Operation & International Banking, SEVP of Finance,
& MIS, SEVP of Change Management Office, HCM & Accounting & MIS, SEVP of Change Management
General Affairs Division. Office, HCM & General Affairs Division.
Rapat Komite Pengadaan Procurement Committee’s Meeting
Merujuk pada Surat Keputusan Direksi No. 011/SK-DIR/07/24 Referring to the Board of Directors’ Decision Letter
tanggal 29 Juli 2024, Komite Pengadaan memiliki kewajiban No. 011/SK-DIR/07/24 dated 29 July 2024, Procurement
untuk menyelenggarakan rapat sedikitnya 3 (tiga) kali dalam Committee shall hold at least 3 (three) meetings per year,
setahun, dengan ketentuan rapat dinyatakan sah apabila with the requirement that a meeting is deemed valid if
dihadiri oleh minimal 51% anggota tetap. Sepanjang tahun attended by at least 51% of the permanent members.
2025, Komite Pengadaan telah mengadakan rapat sebanyak Throughout 2025, Procurement Committee held
13 (tiga belas) kali dengan tingkat kehadiran sebesar 13 (thirteen) meetings with an attendance rate of 100.00%.
100,00%.
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Tata Kelola Perusahaan
Corporate Governance
Komite Produk Product Committee
Komite Produk berperan membantu Direksi dalam Product Committee plays a role in assisting the Board of
merumuskan kebijakan terkait pengelolaan produk liabilities Directors in formulating policies related to the management
dan wealth management agar memiliki daya saing serta of liabilities and wealth management products to ensure
memberikan nilai tambah bagi Bank. Dalam menjalankan competitiveness and added value to the Bank. In carrying
fungsinya, Komite senantiasa mengutamakan kepentingan out its functions, the Committee consistently prioritizes
nasabah maupun Bank, dengan tetap berlandaskan pada the interests of both customers and the Bank, while
prinsip kehati-hatian serta penerapan manajemen risiko adhering to the principle of prudent and the implementation
yang efektif. of effective risk management.
Pedoman Komite Produk Product Committee Charter
Pelaksanaan tugas dan wewenang Komite Produk Duties and authorities of Product Committee are based on
berlandaskan pada Surat Keputusan Direksi Board of Directors’ Decision Letter No. 008/SK-DIR/08/24
No. 008/SK-DIR/08/24 tanggal 15 Agustus 2024 tentang dated 15 August 2024 on Product Committee of
Komite Produk PT Bank Victoria International Tbk. PT Bank Victoria International Tbk.
Pernyataan Independensi Komite Produk Statement of Independence of Product
Committee
Anggota Komite Produk menjalankan peran dan tanggung Members of the Product Committee carry out their
jawab dengan menjunjung tinggi prinsip independensi, roles and responsibilities by upholding the principle of
sehingga setiap keputusan yang diambil terbebas dari independence, ensuring that every decision taken is free
potensi benturan kepentingan dan tetap berorientasi pada from potential conflict of interest and remains oriented
perlindungan serta keberlanjutan kepentingan Bank. toward the protection and sustainability of the Bank’s
interests.
Tugas dan Tanggung Jawab serta Realisasi Duties, Responsibilities, and the Realization
Pelaksanaan Tugas Komite Produk of Product Committee Duties
Uraian mengenai tanggung jawab serta tugas dan Description of responsibilities, duties, and duty
pelaksanaan tugas Komite Produk sepanjang tahun 2025 implementation of Product Committee throughout 2025 is
sebagai berikut: as follows:
1. Memberikan masukan, pertimbangan, dan rekomendasi 1. Providing input, considerations, and recommendations
kepada Direksi terkait pengelolaan produk asset and to the Board of Directors regarding management
liabilities, termasuk rencana penerbitan, pengembangan, of asset and liabilities products, including the plan
modifikasi, dan analisis produk yang sudah ada. of launching, developing, modifying, and analyzing
the existing products.
2. Mengawasi penerapan kebijakan produk secara 2. Monitoring the implementation of product policy
konsisten dan bertanggung jawab serta menemukan consistently and responsibly and seeking solutions to
solusi untuk mengatasi hambatan atau kendala yang overcome obstacles or constraints that arise.
muncul.
3. Memantau dan mengevaluasi risiko potensial 3. Monitoring and evaluating potential risks to product
terhadap perkembangan penjualan produk, poin-poin sales developments, product policy monitoring points,
pengawasan kebijakan produk, strategi kebijakan product policy strategies, and product portfolio. In
produk, dan portofolio produk. Selain itu, memberikan addition, providing input and advice to the Board of
masukan dan saran kepada Direksi untuk menentukan Directors to determine the necessary improvements.
langkah-langkah perbaikan yang diperlukan.
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Struktur dan Keanggotaan Komite Produk Structure and Composition of Product
Committee
Komposisi anggota Komite Produk ditetapkan melalui The composition of Product Committee is determined
Surat Keputusan Direksi No. 009/SK-DIR/08/24 tanggal based on the Board of Directors’ Decision Letter
15 Agustus 2024 tentang Komite Produk PT Bank Victoria No. 009/SK-DIR/08/24 dated 15 August 2024 on Product
International Tbk, dengan susunan keanggotaan sebagai Committee of PT Bank Victoria International Tbk, with
berikut: composition as follows:
1. Ketua diisi oleh Direktur Utama. 1. Chairman held by President Director.
2. Wakil Ketua diisi oleh Wakil Direktur Utama. 2. Vice Chairman held by Deputy President Director.
3. Sekretaris diisi oleh Marketing Communication dan 3. Secretary held by Marketing Communication and Brand
Brand and Product Division Head. and Product Division Head.
4. Anggota diisi oleh Direktur Bisnis; Direktur Keuangan; 4. Members held by Director of Business; Director of
Senior Executive Vice President Change Management Finance; Senior Executive Vice President Change
Office; Senior Executive Vice President of Business; Management Office; Senior Executive Vice President
Senior Executive Vice President of Operations & of Business; Senior Executive Vice President of
lnternational Banking; Senior Executive Vice President Operations & International Banking; Senior Executive
of Finance, Accounting & Strategic Performance Vice President of Finance, Accounting & Strategic
Management; Kepala Divisi lnformation Technology; Performance Management; Head of Information
Kepala Divisi Operations & lnternal Control; Kepala Technology Division; Head of Operations & Internal
Divisi Compliance, System Procedure & Coordinator Control Division; Head of Compliance, System
Customer Protection; Kepala Divisi Accounting; Procedure & Coordinator Customer Protection Division;
Kepala Divisi Treasury; Kepala Divisi Risk Management; Head of Accounting Division; Head of Treasury Division;
Kepala Divisi Branch Banking Network; Kepala Divisi Head of Risk Management Division; Head of Branch
Change Management Office; E-Channel and Digital Banking Network; Head of Change Management
Transformation Department Head; dan Kepala Divisi Office Division; E-Channel and Digital Transformation
Commercial Banking. Department Head; and Head of Commercial Banking
Division.
Rapat Komite Produk Product Committee’s Meeting
Merujuk pada Surat Keputusan Direksi Referring to the Board of Directors’ Decision Letter
No. 008/SK-DIR/08/24, Komite Produk berkewajiban No. 008/SK-DIR/08/24, the Product Committee shall
menyelenggarakan rapat sedikitnya 3 (tiga) kali dalam hold at least 3 (three) meetings in a year or at any time as
setahun atau sewaktu-waktu apabila diperlukan. Suatu rapat necessary. A meeting is deemed valid if attended by at least
dinyatakan sah apabila dihadiri oleh sekurang-kurangnya 50% + 1 (one) of the permanent members. Throughout
50% + 1 (satu) dari jumlah anggota tetap. Sepanjang tahun 2025, Product Committee held 4 (four) meetings with
2025, Komite Produk telah mengadakan rapat sebanyak an attendance rate of 100.00%.
4 (empat) kali dengan tingkat kehadiran sebesar 100,00%.
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Tata Kelola Perusahaan
Corporate Governance
Organ Pendukung Direksi
Board of Directors Supporting Organ
Corporate Secretary Corporate Secretary
Corporate Secretary berperan strategis dalam memastikan Corporate Secretary plays a strategic role in ensuring
kepatuhan Bank terhadap hukum dan peraturan, the Bank’s compliance with laws and regulations, conveying
menyampaikan informasi penting kepada pemangku important information to stakeholders in a timely,
kepentingan secara tepat waktu, akurat, dan transparan, accurate, and transparent manner, and managing internal
serta mengelola komunikasi internal-eksternal untuk and external communications to maintain and enhance
menjaga dan meningkatkan reputasi Bank. the Bank’s reputation.
Pedoman Corporate Secretary Corporate Secretary Charter
Pelaksanaan tugas Corporate Secretary mengacu pada The Corporate Secretary’s duty implementation is carried
pedoman kerja yang telah disesuaikan dengan: out in accordance with the charter adjusted to:
1. Peraturan Otoritas Jasa Keuangan No. 35/POJK.04/2014 1. Financial Services Authority Regulation
tanggal 8 Desember 2014 tentang Sekretaris No. 35/POJK.04/2014 dated 8 December 2014 on
Perusahaan Emiten atau Perusahaan Publik. Corporate Secretary of Issuers or Public Companies.
2. Standar Operasional Prosedur Corporate Secretary 2. Standard Operating Procedures of Corporate Secretary
Surat Keputusan Direksi No. 005/SK-DIR/09/24 tanggal based on the Board of Directors’ Decision Letter
17 September 2024. No. 005/SK-DIR/09/24 dated 17 September 2024.
3. Standar Operasional Prosedur Rapat Umum 3. Standard Operating Procedures of General Meeting of
Pemegang Saham berdasarkan Keputusan Direksi Shareholders based on the Board of Directors’ Decision
No. 004/SK-DIR/08/24 tanggal 13 Agustus 2024. Letter No. 004/SK-DIR/08/24 dated 13 August 2024.
Tugas dan Tanggung Jawab serta Realisasi Duties, Responsibilities, and the Realization
Pelaksanaan Tugas Corporate Secretary of Corporate Secretary Duties
Uraian mengenai tanggung jawab serta tugas dan Description of responsibilities, duties, and duty
pelaksanaan tugas Corporate Secretary sepanjang tahun implementation of Corporate Secretary throughout 2025
2025 sebagai berikut: is as follows:
1. Mengikuti perkembangan pasar modal, khususnya 1. To follow the capital market development, especially
peraturan-peraturan yang berlaku di bidang pasar regulations applicable in capital market sector.
modal.
2. Memberikan pelayanan kepada masyarakat atas setiap 2. To provide services to the public for any information
informasi yang dibutuhkan pemodal berkaitan dengan required by the investors in relation to the Bank’s
kondisi Bank. condition.
3. Memberikan masukan kepada Direksi Bank untuk 3. To provide input to the Bank’s Board of Directors to
mematuhi ketentuan Undang-Undang No. 8 Tahun 1995 comply with the provisions of Law No. 8 of 1995 on
tentang Pasar Modal dan peraturan pelaksanaannya. Capital Market and its implementing regulations.
4. Sebagai penghubung atau contact person antara Bank 4. To be the liaison or contact person between the Bank
dengan Otoritas Jasa Keuangan serta masyarakat. and Financial Services Authority and public.
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Profil Kepala Divisi Corporate Secretary
Profile of Head of Corporate Secretary Division
CAPRIE ARDIRA AZHAR Kewarganegaraan / Nationality Tempat Lahir / Place of Birth
Kepala Divisi Corporate Secretary Indonesia / Indonesian Jakarta
Head of Corporate Secretary Division
Usia / Age Domisili / Domicile
38 tahun / 38 years old Jakarta
Dasar Pengangkatan dan Periode Menjabat Basis of Appointment and Term of Office
Keputusan Direksi No. 012/SK-DIR/HCM/01/21 tanggal Board of Directors’ Decision No. 012/SK-DIR/HCM/01/21 dated
11 Januari 2021 (2021-sekarang). 11 January 2021 (2021-present).
Riwayat Pendidikan Education
Sarjana Hukum dari Universitas Padjadjaran (2012). Bachelor of Law from Padjadjaran University (2012).
Rangkap Jabatan Saat Ini Current Concurrent Positions
Di dalam Bank Victoria: In Bank Victoria:
Tidak ada. None.
Di luar Bank Victoria: Outside of Bank Victoria:
Tidak ada. None.
Riwayat Jabatan History of Previous
• Associate Lawyer Makes & Partners Lawfirm (2012-2014). • Associate Lawyer of Makes & Partners Lawfirm (2012-2014).
• Legal & Corporate Secretary PT Victoria Investama Tbk (2014-2018) • Legal & Corporate Secretary of PT Victoria Investama Tbk
. (2014-2018).
• Head Legal and Compliance PT Sucor Sekuritas (2018-2019). • Head of Legal and Compliance of PT Sucor Sekuritas (2018-2019).
• Unit Head Corporate Secretary Bank Victoria (2019-2021). • Corporate Secretary Unit Head of Bank Victoria (2019-2021).
Sertifikasi Certification
Sertifikasi Manajemen Risiko Jenjang 5 dari Lembaga Sertifikasi Certification of Risk Management Level 5 from Banking Profession
Profesi Perbankan (2024-2027). Certification Institute (2024-2027).
Hubungan Afiliasi Affiliation Relationship
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Does not have any affiliation with members of Board of
anggota Direksi, serta Pemegang Saham Utama dan Pengendali. Commissioners, members of Board of Directors, and Main and
Controlling Shareholders.
Pelatihan dan/atau Peningkatan Corporate Secretary’s Training and/or
Corporate Secretary Development Programs
Selama tahun 2025, Corporate Secretary aktif berpartisipasi Throughout 2025, Corporate Secretary actively
dalam berbagai program pengembangan kompetensi, participated in various competency development programs,
baik melalui pelatihan internal maupun eksternal, guna both through internal and external training, to support
mendukung peningkatan profesionalisme dan efektivitas the improvement of professionalism and effectiveness of
pelaksanaan tugas dengan materi, antara lain: duties with topics, including:
1. Sharing Session “Suistainable Growth Through 1. Sharing Session “Sustainable Growth Through
Digitalization and Strong Governance” - Digitalization and Strong Governance” - Organized by
Diselenggarakan oleh Internal Bank Victoria. Bank Victoria Internally.
2. Training Refreshment Manajemen Risiko Jenjang 2. Training Refreshment of Risk Management Level
5 – Diselenggarakan oleh Lembaga Pengembangan 5 - Organized by Indonesian Banking Development
Perbankan Indonesia. Institute.
3. Training Refreshment Financial Integrity Rating 3. Training Refreshment Financial Integrity Rating (FIR)
(FIR) 2025 dan Tindak Pidana Pencucian Uang - 2025 and Money Laundering Crimes - Organized by
Diselenggarakan oleh Andara Sarana. Andara Sarana.
4. Team Building: “One Team, Endless Possibilities” - 4. Team Building: “One Team, Endless Possibilities” -
Diselenggarakan oleh Internal Bank Victoria. Organized by Bank Victoria Internally.
5. Training Building a Fraud-Resilent Bank: From Detection 5. Training Building a Fraud-Resilient Bank: From Detection
to Response – Diselenggarakan oleh Victoria Institute. to Response – Organized by Victoria Institute.
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Tata Kelola Perusahaan
Corporate Governance
6. Training Bahaya Pinjaman Online – Diselenggarakan 6. Training of Online Loan Dangers – Organized by Bank
oleh Internal Bank Victoria. Victoria Internally.
7. Training: Expert Sharing Session “Transformasi 7. Training: Expert Sharing Session “Digital Transformation
Digital IT Perbankan – Diselenggarakan oleh Lembaga of Banking IT” – Organized by Indonesian Banking
Pengembangan Perbankan Indonesia. Development Institute.
8. Training Strategi dan Implementasi Pelindungan 8. Training on Strategy and Implementation of Consumer
Konsumen dan Data Pribadi – Diselenggarakan oleh and Personal Data Protection – Organized by Victoria
Victoria Institute. Institute.
9. Training Driving Branch Productivity Through Effective 9. Training Driving Branch Productivity Through Effective
Leadership – Diselenggarakan oleh Edcore Indonesia. Leadership - Organized by Edcore Indonesia.
10. Pendalaman Peraturan Otoritas Jasa Keuangan 10. Intensification of Financial Services Regulation
No. 14/POJK.04/2022 tentang Penyampaian Laporan No. 14/POJK.04/2022 on Submission of Periodic
Keuangan Berkala Emiten Atau Perusahaan Publik – Financial Statements of Issuers or Public Companies
Diselenggarakan oleh Institute of Chartered Secretaries – Organized by Institute of Chartered Secretaries and
and Administrators. Administrators.
11. Peraturan Otoritas Jasa Keuangan No. 9 Tahun 11. Financial Services Authority Regulation No. 9 of
2023 dan Surat Edaran Otoritas Jasa Keuangan 2023 and Financial Services Authority Circular
No. 18/SEOJK.03/2023 – Diselenggarakan oleh Institute No. 18/SEOJK.03/2023 – Organized by Institute of
of Chartered Secretaries and Administrators. Chartered Secretaries and Administrators.
12. Konfirmasi dalam Rangka Pengajuan Persetujuan Prinsip 12. Confirmation for Submission of Approval in Principle
Derivatif Keuangan dengan Aset yang Mendasari Berupa of Financial Derivatives with Underlying Assets in
Efek – Diselenggarakan oleh Otoritas Jasa Keuangan. the Form of Securities - Organized by Financial Services
Authority.
13. Pendalaman Peraturan No. I-E tentang Kewajiban 13. Intensification of Regulation No. I-E on Obligations
Penyampaian Informasi – Diselenggarakan oleh Institute to Submit Information - Organized by Institute of
of Chartered Secretaries and Administrators. Chartered Secretaries and Administrators.
14. Pendalaman Peraturan Otoritas Jasa Keuangan 14. Intensification of Financial Services Regulation No. 29 of
No. 29 Tahun 2023 tentang Pembelian Kembali 2023 on Buyback of Shares Issued by Public Companies
Saham yang Dikeluarkan oleh Perusahaan Terbuka – – Organized by Institute of Chartered Secretaries and
Diselenggarakan oleh Institute of Chartered Secretaries Administrators.
and Administrators.
15. Sosialisasi Peraturan Otoritas Jasa Keuangan 15. Dissemination of Financial Services Authority
Transaparansi dan Publikasi Laporan dan Rancangan Regulations, Transparency and Publication of Reports
Peraturan Otoritas Jasa Keuangan APOLO – and Draft Financial Services Authority Regulations
Diselenggarakan oleh Otoritas Jasa Keuangan. APOLO – Organized by Financial Services Authority.
16. Sosialisasi Surat Edaran Otoritas Jasa Keuangan 16. Dissemination of Financial Services Authority Circular
No. 10/SEOJK.04/2025 – Diselenggarakan oleh Otoritas No. 10/SEOJK.04/2025 – Organized by Financial
Jasa Keuangan. Services Authority.
17. Refreshment Anti-Fraud – Diselenggarakan oleh 17. Anti-Fraud Refreshment – Organized by Bank Victoria
Internal Bank Victoria. Internally.
18. Training Awareness Peraturan Otoritas Jasa Keuangan 18. Training Awareness on Financial Services Authority
Pelindungan Konsumen dan Undang-Undang Regulations, Consumer Protection and Personal Data
Perlindungan Data Pribadi – Diselenggarakan oleh Protection Law – Organized by Bank Victoria Internally.
Internal Bank Victoria.
19. Webinar “Peraturan Bursa I-A Pencatatan Saham dan 19. Webinar “Exchange Regulation I-A, Listing of Shares
Efek Bersifat Ekuitas Selain Saham yang Diterbitkan and Equity-Type Securities Other Than Shares Issued
oleh Perusahaan Tercatat” – Diselenggarakan oleh by Listed Companies” – Organized by Institute of
Institute of Chartered Secretaries and Administrators. Chartered Secretaries and Administrators.
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Satuan Kerja Audit Internal Internal Audit Work Unit
Satuan Kerja Audit Internal (SKAI) berperan sebagai unit Internal Audit Work Unit (SKAI) acts as an independent
independen yang berada di bawah Direktur Utama, dengan unit under the President Director, with the primary task
tugas utama memberikan assurance dan konsultasi guna of providing assurance and consultation to strengthen
memperkuat efektivitas manajemen risiko, pengendalian the effectiveness of risk management, internal control, and
internal, serta penerapan tata kelola yang baik di Bank. good governance implementation at the Bank.
Pedoman SKAI SKAI Charter
Dalam melaksanakan tugas dan tanggung jawabnya, SKAI In performing its duties and responsibilities, SKAI refers
mengacu pada Piagam Audit Internal, Sistem, Prosedur, dan to the Internal Audit Charter, Internal Audit System,
Teknik Pemeriksaan Internal. Procedure, and Technique.
Tugas dan Tanggung Jawab SKAI Duties and Responsibilities of the SKAI
Uraian mengenai tugas dan tanggung jawab SKAI sebagai Description of SKAI duties and responsibilities is as follows:
berikut:
1. Membantu tugas Direktur Utama dan 1. Assisting the President Director and Board
Dewan Komisaris dalam melakukan pengawasan dengan of Commissioners in monitoring by detailing
cara menjabarkan secara operasional baik perencanaan, the operations of planning, implementation, or
pelaksanaan, maupun pemantauan hasil audit. monitoring of the audit result.
2. Menyusun dan melaksanakan perencanaan audit 2. Preparing and conducting the annual audit planning,
tahunan, antara lain analisis dan penilaian di bidang among others, the analysis and assessment in the fields
keuangan, akuntansi, operasional, perkreditan, dan of finance, accounting, operations, credit, and other
kegiatan lain. activities.
3. Mengidentifikasi segala kemungkinan untuk 3. Identifying all possibilities to improve and enhance
memperbaiki dan meningkatkan efisiensi penggunaan the efficient use of resources and funds.
sumber daya dan dana. 4. Providing advice for improvement and objective
4. Memberikan saran perbaikan dan informasi yang information on activities audited at all management
objektif tentang kegiatan yang diperiksa pada semua levels.
tingkatan manajemen.
5. Memantau, menganalisis, dan melaporkan pelaksanaan 5. Monitoring, analyzing, and reporting the follow-up
tindak lanjut perbaikan yang telah disarankan. actions of the suggested corrective actions.
6. Memberikan penilaian tingkat keyakinan kualitas 6. Assessing the confidence level of quality of duty
pelaksanaan tugas atas proses manajemen risiko, implementation of the risk management process,
sistem pengendalian internal dan tata kelola usaha telah internal control system, and business governance that
dilaksanakan secara cukup dan efektif di seluruh Unit has been implemented sufficiently and effectively in all
Kerja Bank Victoria. Work Units of Bank Victoria.
7. Membuat laporan hasil audit dan menyampaikan laporan 7. Preparing the audit result report and submitting
tersebut kepada Direktur Utama dan Dewan Komisaris. the report to the President Director and the Board of
Commissioners.
8. Bekerja sama dengan Komite Audit dalam melakukan 8. Cooperating with the Audit Committee in supervising
pengawasan dan memonitor pelaksanaan tindak lanjut and monitoring the implementation of follow-up for
perbaikan atas temuan SKAI. improvements to SKAI findings.
9. Memberikan saran perbaikan dan informasi yang 9. Providing recommendations for improvement and
objektif tentang kegiatan yang diperiksa pada semua objective information on activities audited at all
tingkatan manajemen. management levels.
Fungsi Audit Internal Internal Audit Function
Bank menerapkan fungsi audit internal sebagai bagian The Bank implements internal audit function as
dari sistem pengendalian internal yang bertujuan part of internal control system aiming at providing
untuk memberikan penilaian independen dan objektif an independent and objective assessment of the adequacy
atas kecukupan dan efektivitas pengendalian internal, and effectiveness of internal control, risk management,
manajemen risiko, dan tata kelola Bank. Fungsi audit internal and governance of the Bank. Internal audit function is
dilaksanakan oleh SKAI yang independen dari kegiatan carried out by SKAI, which is independent from operational
operasional serta memiliki wewenang dan akses yang activities and has adequate authority and access to carry
memadai dalam menjalankan tugasnya. out its duties.
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Tata Kelola Perusahaan
Corporate Governance
Pelaksanaan fungsi audit internal dilakukan sesuai dengan The internal audit function is implemented in accordance
rencana audit tahunan yang berbasis risiko dan mengacu with risk-based annual audit plan by referring to
pada ketentuan Otoritas Jasa Keuangan mengenai the Financial Services Authority regulations on internal
penerapan fungsi audit internal pada bank umum. Bank audit function implementation in commercial banks.
juga menjalin komunikasi secara berkala dengan Otoritas The Bank also maintains regular communication with
Jasa Keuangan guna meningkatkan efektivitas pelaksanaan Financial Services Authority to improve the effectiveness
fungsi audit internal serta memastikan tindak lanjut yang of internal audit function and ensure adequate follow-up on
memadai atas temuan dan rekomendasi yang disampaikan. submitted findings and recommendations.
Selain itu, dalam menerapkan fungsi audit internal Furthermore, in implementing internal audit function,
Dewan Komisaris bertanggung jawab untuk: the Board of Commissioners is responsible for:
1. Memastikan Direksi menyusun dan memelihara sistem 1. Ensuring that the Board of Directors prepares and
pengendalian internal yang memadai, efektif, dan maintains an adequate, effective, and efficient internal
efisien. control system.
2. Mengkaji efektivitas dan efisiensi sistem pengendalian 2. Reviewing the effectiveness and efficiency of internal
internal berdasarkan laporan dan informasi dari SKAI control system based on reports and information from
paling sedikit 1 (satu) kali dalam 1 (satu) tahun. SKAI at least once a year.
3. Menunjuk pengendali mutu independen dari pihak 3. Appointing an independent external quality control
eksternal untuk melakukan kaji ulang atas kinerja SKAI officer to review SKAI performance, by considering
dengan mempertimbangkan rekomendasi Komite Audit. the recommendations of Audit Committee.
Adapun tanggung jawab Direksi dalam penerapan fungsi The Board of Directors’ responsibilities in implementing
audit internal sebagai berikut: internal audit function are as follows:
1. Mengembangkan dan memelihara kerangka 1. Developing and maintaining an adequate internal
pengendalian internal yang memadai guna control framework to identify, measure, monitor, and
mengidentifikasi, mengukur, memantau, dan control all Bank risks.
mengendalikan seluruh risiko Bank.
2. Memastikan SKAI memperoleh informasi yang relevan 2. Ensuring SKAI obtains relevant information on
terkait perkembangan kegiatan usaha, inisiatif strategis, developments in business activities, strategic
proyek, produk, perubahan operasional, serta risiko initiatives, projects, products, operational changes, and
yang diidentifikasi. risks identified.
3. Memastikan tindak lanjut yang optimal atas seluruh 3. Ensuring optimal follow-up on all SKAI findings and
temuan dan rekomendasi SKAI. recommendations.
4. Menyediakan sumber daya dan anggaran yang memadai 4. Providing adequate resources and budget for the Head
bagi Kepala SKAI untuk mendukung pelaksanaan of SKAI to support the implementation of annual audit
rencana audit tahunan. plan.
Kedudukan dan Struktur SKAI Position and Structure of SKAI
SKAI beroperasi secara independen di bawah koordinasi SKAI operates independently under the coordination of
Direktur Utama dengan akses penuh terhadap seluruh the President Director, with full access to all activities of
aktivitas Bank. SKAI juga memiliki jalur komunikasi the Bank. SKAI also has a direct line of communication with
langsung dengan Komite Audit dan Dewan Komisaris untuk Audit Committee and Board of Commissioners to ensure
memastikan penerapan GCG berjalan efektif. Kepala SKAI an effective GCG implementation. The Head of SKAI is
diangkat maupun diberhentikan oleh Direktur Utama dengan appointed and dismissed by the President Director with
persetujuan Dewan Komisaris, dan setiap keputusan terkait approval of the Board of Commissioners, and all related
dilaporkan kepada regulator. decisions are reported to the regulator.
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Profil Kepala Divisi SKAI
Profile of Head of SKAI Division
DJOKO SOENDJOJO Kewarganegaraan / Nationality Tempat Lahir / Place of Birth
Kepala Divisi SKAI Indonesia / Indonesian Surabaya
Head of SKAI
Usia / Age Domisili / Domicile
57 tahun / 57 years old Jakarta
Dasar Pengangkatan dan Periode Menjabat Basis of Appointment and Term of Office
Keputusan Direksi No. 003/SK-DIR/HCM/01/19 tanggal 2 Januari 2019 Board of Directors’ Decision Letter No. 003/SK-DIR/HCM/01/19 dated
juncto Keputusan Direksi No. 017/SK-DIR/HCM/11/21 tanggal 2 January 2019 juncto Board of Directors’ Decision Letter
22 November 2021 juncto Keputusan Direksi No. 001/SK-DIR/HCM/10/24 No. 017/SK-DIR/HCM/11/21 dated 22 November 2021 juncto Board
tanggal 1 Oktober 2024. of Directors’ Decision Letter No. 001/SK-DIR/HCM/10/24 dated
1 October 2024.
Riwayat Pendidikan Education
Sarjana Ekonomi dari STIE Malangkucecwara Malang (1993). Bachelor of Economics from STIE Malangkucecwara, Malang (1993).
Rangkap Jabatan Saat Ini Current Concurrent Positions
Di dalam Bank Victoria: In Bank Victoria:
Tidak ada. None
Di luar Bank Victoria: Outside of Bank Victoria:
Tidak ada. None
Riwayat Jabatan History of Previous
• Staff Senior Akuntansi dan Keuangan PT Bank Andromeda Kantor • Senior Accounting and Finance Staff of PT Bank Andromeda, Jakarta
Pusat Jakarta (1995-1997). Head Office (1995-1997).
• Staff Senior Akuntansi dan Keuangan PT Bank Alfa BBKU Kantor • Senior Accounting and Finance Staff of PT Bank Alfa BBKU, Jakarta
Pusat Jakarta (1997-1999). Head Office (1997-1999).
• Staff Administrasi BBO-BBKU BBPN/IBRA Kantor Pusat Jakarta • Administration Staff of BBO-BBKU BBPN/IBRA, Jakarta Head Office
(2000-2004). (2000-2004).
• Staff Senior Keuangan & Custody Tim Likuidasi PT Bank Prasidha • Senior Staff of Finance & Custody of Liquidation Team of PT Bank
Utama Kantor Pusat Jakarta (2004). Prasidha Utama, Jakarta Head Office (2004).
• Kepala Seksi Manajemen Risiko Bank Victoria (2005). • Head of Risk Management Section of Bank Victoria (2005).
• Kepala Seksi Financial Control Bank Victoria (2005-2006). • Head of Financial Control Section of Bank Victoria (2005-2006).
• Kepala Satuan Kerja Audit Interen (SKAI) Bank Victoria (2006-2015). • Head of Internal Audit Unit (SKAI) of Bank Victoria (2006-2015).
• Kepala Divisi Administrasi Pengkreditan Bank Victoria (2015-2018). • Head of Credit Administration Division of Bank Victoria (2015-2018).
Sertifikasi Certification
• Sertifikasi Audit Intern Level Supervisor dari Lembaga Sertifikasi • Supervisor Level of Internal Audit Certification from the Banking
Profesi Perbankan (2022-2026). Profession Certification Institute (2022-2026).
• Sertifikasi Manajemen Risiko Jenjang 6 dari Lembaga Sertifikasi • Certification of Risk Management Level 6 from Banking Profession
Profesi Perbankan (2024-2027). Certification Institute (2024-2027).
Hubungan Afiliasi Affiliation Relationship
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Does not have any affiliation with members of Board of
anggota Direksi, serta Pemegang Saham Utama dan Pengendali. Commissioners, members of Board of Directors, and Main and
Controlling Shareholders.
Komposisi dan Sertifikasi Profesi SKAI Composition and Professional Certification
of SKAI
Di tahun 2025, jumlah personel SKAI terdiri dari In 2025, SKAI consisted of 8 (eight) personnel equipped
8 (delapan) orang yang telah dibekali dengan sertifikasi with certification in banking risk management and
manajemen risiko perbankan serta sertifikasi profesi audit certification in internal audit profession, with the following
internal, dengan rincian sebagai berikut: details:
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Tata Kelola Perusahaan
Corporate Governance
Nama Jabatan Sertifikasi Masa Berlaku Penyelenggara
Name Position Certifications Validity Period Organizer
Sertifikasi Audit Internal
Internal Audit Certification
Kepala Divisi Level Supervisor 5 Desember 2026 Lembaga Sertifikasi Profesi Perbankan
Djoko Soendjojo
Head of Division Supervisor Level 5 December 2026 Banking Profession Certification Institution
Kepala Unit Level Supervisor Lembaga Sertifikasi Profesi Perbankan
Ferry A Deuning 25 November 2027
Head of Unit Supervisor Level Banking Profession Certification Institution
Level Supervisor 5 Desember 2026 Lembaga Sertifikasi Profesi Perbankan
Fadillah Syarif Senior Officer
Supervisor Level 5 December 2026 Banking Profession Certification Institution
Level Auditor Lembaga Sertifikasi Profesi Perbankan
Diah Rucihto Januar Senior Officer 25 November 2027
Auditor Level Banking Profession Certification Institution
Level Auditor Lembaga Sertifikasi Profesi Perbankan
Wilma Pramana Officer 8 September 2028
Auditor Level Banking Profession Certification Institution
Theresia Alexandra Level Auditor Lembaga Sertifikasi Profesi Perbankan
Officer 8 September 2028
Wijaya Auditor Level Banking Profession Certification Institution
Jefferson Lianto
Officer - - -
Mualim
Fathan Qoriba Officer - - -
Sertifikasi Manajemen Risiko
Risk Management Certification
Kepala Divisi Manajemen Risiko Jenjang 6 19 Maret 2027 Lembaga Sertifikasi Profesi Perbankan
Djoko Soendjojo
Head of Division Risk Management Level 6 19 March 2027 Banking Profession Certification Institution
Kepala Unit Manajemen Risiko Jenjang 5 Lembaga Sertifikasi Profesi Perbankan
Ferry A Deuning 4 April 2027
Head of Unit Risk Management Level 5 Banking Profession Certification Institution
Manajemen Risiko Jenjang 5 4 April 2027 Lembaga Sertifikasi Profesi Perbankan
Fadillah Syarif Senior Officer
Risk Management Level 5 Banking Profession Certification Institution
Manajemen Risiko Jenjang 4 Lembaga Sertifikasi Profesi Perbankan
Diah Rucihto Januar Senior Officer 9 September 2027
Risk Management Level 4 Banking Profession Certification Institution
Manajemen Risiko Jenjang 5 Lembaga Sertifikasi Profesi Perbankan
Wilma Pramana Officer 23 April 2027
Risk Management Level 5 Banking Profession Certification Institution
Theresia Alexandra Manajemen Risiko Jenjang 4 6 Oktober 2028 Lembaga Sertifikasi Profesi Perbankan
Officer
Wijaya Risk Management Level 4 6 October 2028 Banking Profession Certification Institution
Jefferson Lianto Manajemen Risiko Jenjang 4 6 Oktober 2028 Lembaga Sertifikasi Profesi Perbankan
Officer
Mualim Risk Management Level 4 6 October 2028 Banking Profession Certification Institution
Manajemen Risiko Jenjang 4 20 Desember 2027 Badan Sertifikasi Manajemen Risiko
Fathan Qoriba Officer
Risk Management Level 4 20 December 2027 Risk Management Certification Institution
Certificate Anti-Fraud Manager
Kepala Unit Certificate Anti-Fraud
Ferry A Deuning 8 November 2026 Asia Anti Fraud
Head of Unit Manager
Rapat SKAI SKAI Meeting
SKAI menyelenggarakan rapat koordinasi dengan Komite SKAI holds regular coordination meetings with Audit
Audit, Direksi, dan Dewan Komisaris secara berkala, Committee, Board of Directors, and Board of Commissioners,
sekurang-kurangnya 4 (empat) kali dalam setahun. Rapat at least 4 (four) times a year. These meetings aim to
tersebut bertujuan untuk membahas laporan hasil audit discuss quarterly audit reports and important issues related
triwulanan serta isu-isu penting terkait pengendalian to internal control and governance. In 2025, SKAI held
internal dan tata kelola. Pada tahun 2025, SKAI telah 64 (sixty-four) meetings with discussion agenda including:
mengadakan rapat sebanyak 64 (enam puluh empat) kali
dengan agenda pembahasan antara lain:
1. Pembahasan macro risk assessment dengan Direktur 1. Two (2) meetings with the President Director to discuss
Utama sebanyak 2 (dua) kali). the macro risk assessment.
2. Rencana kerja audit tahunan dengan Komite Audit 2. One (1) meeting with the Audit Committee to discuss
sebanyak 1 (satu) kali. the annual audit work plan.
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3. Rencana kerja audit tahunan dengan Direktur Utama 3. One (1) meeting with the President Director to discuss
sebanyak 1 (satu) kali. the annual audit work plan.
4. Pembahasan materi komunikasi SKAI dengan Otoritas 4. One (1) meeting with the Financial Services Authority
Jasa Keuangan sebanyak 1 (satu) kali. to discuss the SKAI communication materials.
5. Pembahasan Laporan Pokok-Pokok Hasil Audit per 5. Two (2) meetings with the President Director and Audit
Semester dengan Direktur Utama dan Komite Audit Committee to discuss the Main Audit Result Reports
sebanyak 2 (dua) kali. per Semester.
6. Progres audit bulanan dengan Komite Audit sebanyak 6. Twelve (12) meetings with the Audit Committee to
12 (dua belas) kali. check on the progress of monthly audit.
7. Progres audit mingguan dalam rapat Direktorat dengan 7. Forty-five (45) meetings with the President Director to
Direktur Utama sebanyak 45 (empat puluh lima) kali. check on the progress of weekly audit.
Rencana dan Realisasi Pelaksanaan Work Plan and Realization of SKAI
Kerja SKAI
Pada tahun 2025, seluruh kegiatan pemeriksaan In 2025, all audit activities were carried out according to
dilaksanakan sesuai rencana kerja yang telah ditetapkan. the established work plan. Each stage of audit was
Setiap tahapan audit terselesaikan tepat waktu sehingga completed on time, ensuring effective monitoring and
proses pengawasan dan evaluasi terhadap unit-unit kerja evaluation of work units and supporting the achievement
berjalan efektif serta mendukung pencapaian tujuan Bank. of the Bank’s objectives. The audit objectives in 2025 were
Adapun objek audit di tahun 2025 ditunjukkan sebagai as follows:
berikut:
Pemeriksaan Objek Pemeriksaan
Audit Audit Object
Operasional dan Kredit Cabang 30 Kantor Cabang/Cabang Pembantu
Branch Operations and Credit 30 Branch Offices/Sub-Branches
Unit Kerja Bisnis 6 Unit Kerja
Business Unit 6 Work Units
Unit Kerja Supporting 8 Unit Kerja
Supporting Business Unit 8 Work Units
Objek Mandatori 6 Objek Mandatori
Mandatory Objectives 6 Mandatory Objectives
Temuan dan Tindak Lanjut Hasil Audit Findings and Follow-Up on Audit Results
Selama tahun 2025, SKAI menyampaikan hasil audit Throughout 2025, SKAI submitted audit results to
kepada Dewan Komisaris dan Direksi yang memuat the Board of Commissioners and Board of Directors,
sejumlah temuan disertai rekomendasi perbaikan. Setiap containing a number of findings and recommendations
rekomendasi ditindaklanjuti oleh auditee, dengan progres for improvement. Each recommendation was followed
penyelesaian terus dipantau hingga tuntas. Dari total up by the auditee, with progress continuously monitored
911 temuan yang dihasilkan, sebanyak 874 temuan atau until completion. Of the total 911 findings generated,
95,94% telah diselesaikan, sementara 37 temuan atau 874 findings or 95.94% were resolved, while 37 findings or
4,06% masih dalam proses penyelesaian. 4.06% were still in settlement process.
Efektivitas dan Cakupan Audit Internal Effectiveness and Scope of Internal Audit in
dalam Menilai Seluruh Aspek dan Unsur Assessing All Aspects and Elements of
Kegiatan Bank the Bank’s Activities
Audit internal Bank dilaksanakan secara efektif dan The Bank’s internal audit was carried out effectively and
komprehensif dengan cakupan penilaian atas seluruh aspek comprehensively, with assessments covering all aspects
dan unsur kegiatan Bank, meliputi operasional, keuangan, and elements of the Bank’s activities, including operations,
manajemen risiko, kepatuhan, teknologi informasi, dan finance, risk management, compliance, information
tata kelola, melalui pendekatan berbasis risiko dan rencana technology, and governance, through risk-based approach
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Tata Kelola Perusahaan
Corporate Governance
audit tahunan. Efektivitas audit internal tercermin dari and annual audit plan. The effectiveness of internal audit
kemampuan SKAI dalam mengidentifikasi kelemahan is reflected in SKAI ability to identify internal control
pengendalian internal, memberikan rekomendasi perbaikan weaknesses, provide relevant recommendations for
yang relevan, serta memantau tindak lanjut secara improvement, and monitor follow-up actions on an ongoing
berkelanjutan, yang hasilnya dilaporkan kepada Direksi dan basis. The results are reported to the Board of Directors and
Dewan Komisaris guna mendukung peningkatan kualitas Board of Commissioners to support quality improvements
pengendalian internal, kepatuhan, dan penerapan GCG. in internal control, compliance, and GCG implementation.
Pelatihan dan/atau Peningkatan SKAI SKAI Training and/or Development Programs
Pada tahun 2025, SKAI berpartisipasi dalam sejumlah In 2025, SKAI participated in a number of training and
program pelatihan dan pengembangan kompetensi, baik competency development programs, both internal and
internal maupun eksternal, sebanyak 38 kali, dengan materi, external, a total of 38 programs, with topics including:
antara lain:
1. Financial Integrity Rating 2025 dan Tindak Pidana 1. Financial Integrity Rating 2025 and Money Laundering
Pencucian Uang – Diselenggarakan oleh Andara Sarana. Crimes – Organized by Andara Sarana.
2. Peningkatan Fungsi Pengendalian Internal Bank – 2. Enhancing Bank Internal Control Functions – Organized
Diselenggarakan oleh Andara Sarana. by Andara Sarana.
3. Building a Fraud-Resilient Bank: From Detection to 3. Building a Fraud-Resilient Bank: From Detection to
Response – Diselenggarakan oleh Victoria Institute. Response – Organized by Victoria Institute.
4. Strategi dan Implementasi Pelindungan Konsumen dan 4. Strategy and Implementation of Consumer and Personal
Data Pribadi – Diselenggarakan oleh Victoria Institute. Data Protection – Organized by Victoria Institute.
5. Driving Branch Productivity Through Effective 5. Driving Branch Productivity Through Effective
Leadership dari – Diselenggarakan oleh Edcore Indonesia. Leadership – Organized by Edcore Indonesia.
6. Transformasi Digital IT Perbankan – Diselenggarakan 6. Digital Transformation of Banking IT – Organized by
oleh Lembaga Pengembangan Perbankan Indonesia. Indonesian Banking Development Institute.
7. IT Audit Fundamental – Diselenggarakan oleh SGI Asia. 7. IT Audit Fundamental – Organized by SGI Asia.
8. IT Risk Management – Diselenggarakan oleh Acumen 8. IT Risk Management – Organized by Acumen Advice.
Advice.
9. Auditing Treasury Business – Diselenggarakan oleh 9. Auditing Treasury Business – Organized by the Bank
Ikatan Audit Internal Bank. Internal Audit Association.
10. Sistem Pengendalian Intern – Diselenggarakan oleh 10. Internal Control System – Organized by Dakara Kreasi.
Dakara Kreasi.
11. Remittance – Diselenggarakan oleh BNI Corporate 11. Remittance – Organized by BNI Corporate University.
University. 12. Identification of Suspicious Financial Transactions and
12. Indentifikasi Transaksi Keuangan Mencurigakan dan Determination of Indications of Predicate Crimes –
Penentuan Indikasi Tindak Pidana Asal – Diselenggarakan Organized by the Communication Forum for Director of
oleh Forum Komunikasi Direktur Kepatuhan Perbankan. Banking Compliance.
13. ISO 20O22 Pacs.008 dan Pacs.009 SWIFT – 13. ISO 20022 Pacs.008 and Pacs.009 SWIFT – Organized
Diselenggarakan oleh Asosiasi SWIFT Indonesia. by Indonesian SWIFT Association.
14. Perdagangan Berjangka Komoditi, Resi Gudang, dan 14. Commodity Futures Trading, Warehouse Receipts, and
Aset Kripto – Diselenggarakan oleh Asosiasi Perusahaan Crypto Assets – Organized by Indonesian Financing
Pembiayaan Indonesia. Companies Association.
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Akuntan Publik
Public Accountant
Kebijakan Penunjukan Akuntan Publik Policy in Appointing Public Accountant
Mengacu pada ketentuan Peraturan Otoritas Jasa Keuangan Referring to the provisions of Financial Services Authority
No. 37/POJK.03/2019 tentang Transparansi dan Publikasi Regulation No. 37/POJK.03/2019 on Transparency and
Laporan Bank serta Peraturan Otoritas Jasa Keuangan Publication of Bank Reports and Financial Services
No. 9 Tahun 2023 tentang Penggunaan Jasa Akuntan Authority Regulation No. 9 of 2023 on the Use of Services of
Publik dan Kantor Akuntan Publik dalam Kegiatan Jasa Public Accountant and Public Accounting Firm in Financial
Keuangan, serta keputusan RUPS Tahunan tanggal Services Activities, as well as Annual GMS resolutions
20 Juni 2025 berdasarkan rekomendasi Dewan Komisaris dated 20 June 2025 based on the recommendations
dan Komite Audit, Bank menunjuk Yovita bersama Kantor of the Board of Commissioners and Audit Committee,
Akuntan Publik Purwanto Susanti & Surja (member of Ernst the Bank appointed Yovita together with Public Accounting
& Young) yang terdaftar di Otoritas Jasa Keuangan sebagai Firm Purwanto Susanti & Surja (member of Ernst &
auditor Laporan Keuangan Konsolidasian tahun buku 2025. Young), registered with the Financial Services Authority
Dalam pelaksanaannya, auditor tersebut menjalankan tugas as auditor of the Consolidated Financial Statements for
secara independen, kompeten, profesional, dan objektif the 2025 fiscal year. In its implementation, the auditor
sesuai Standar Profesional Akuntan Publik, sehingga laporan carries out duties independently, competently,
keuangan Bank dapat disajikan secara wajar dan transparan. professionally, and objectively in accordance with Public
Accountant Professional Standards, and therefore,
the Bank’s financial statements can be presented in a fair
and transparent manner.
Periode Akuntan Publik dan Kantor Period of Public Accountant and Public
Akuntan Publik Accounting Firm
Bank senantiasa mematuhi ketentuan Peraturan Otoritas The Bank consistently complies with the provisions of
Jasa Keuangan No. 9 Tahun 2023 terkait penunjukan Financial Services Authority Regulation No. 9 of 2023 on
akuntan publik dan kantor akuntan publik. Sesuai regulasi, the appointment of public accountant and public accounting
penggunaan akuntan publik dibatasi maksimal 7 (tujuh) tahun firm. According to regulations, the use of public accountant
berturut-turut, sementara evaluasi terhadap kantor akuntan is limited to a maximum of 7 (seven) consecutive years,
publik dilakukan oleh Komite Audit berdasarkan penilaian while evaluation of public accounting firm is conducted by
risiko. Pada tahun 2025, Bank menunjuk Akuntan Publik the Audit Committee based on risk assessment. In 2025,
Yovita untuk yang kelima kalinya melalui Kantor Akuntan the Bank appointed Public Accountant Yovita for the fifth
Publik Purwanto Susanti & Surja (member of Ernst & Young), time through Public Accounting Firm Purwanto Susanti
dengan persetujuan Otoritas Jasa Keuangan sebagaimana & Surja (member of Ernst & Young), with the approval of
tercantum dalam Surat No. 8091/PSS/2025 tanggal 12 the Financial Services Authority as stated in Letter
November 2025. No. 8091/PSS/2025 dated 12 November 2025.
Adapun daftar akuntan publik dan kantor akuntan publik The list of public accountants and public accounting firms
yang digunakan Bank dalam 5 (lima) tahun terakhir sebagai used by the Bank in the past 5 (five) years is as follows:
berikut:
Nomor Izin
Akuntan Publik Biaya
Tahun Buku Kantor Akuntan Publik Akuntan Publik Masa Kontrak
Public Fee
Fiscal Year Public Accountant Contract Period
Accountant (Rp)
License Number
2025 Purwanto Susanti & Surja Yovita AP. 0242 Januari-Desember 2,050,000,000
(member of Ernst & Young) January-December
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Tata Kelola Perusahaan
Corporate Governance
Nomor Izin
Akuntan Publik Biaya
Tahun Buku Kantor Akuntan Publik Akuntan Publik Masa Kontrak
Public Fee
Fiscal Year Public Accountant Contract Period
Accountant (Rp)
License Number
2024 Purwantono Sungkoro & Yovita AP. 0242 Januari-Desember 1,720,000,000
Surja (member of Ernst & January-December
2023 Young) 1,650,000,000
2022 2,320,000,000
2021 1,550,000,000
Jasa Non-Audit yang Diberikan Non-Auditing Services Provided by
Akuntan Publik Public Accountant
Pada tahun 2025, tidak terdapat jasa lain yang diberikan In 2025, there were no other services provided by Public
oleh Kantor Akuntan Publik Purwanto Susanti & Surja selain Accounting Firm Purwanto, Susanti & Surja other than
jasa audit Laporan Keuangan Tahun Buku 2025. Dengan auditing services for Financial Statements for 2025 fiscal
demikian, tidak terdapat biaya yang dikeluarkan untuk jasa year. As such, there was no expense incurred for non-audit
non-audit. services.
Efektivitas Pelaksanaan Audit oleh Effectiveness of Audit Implementation
Akuntan Publik by Public Accountant
Komite Audit secara proaktif menjalin komunikasi dengan Audit Committee proactively communicates with
akuntan publik dan kantor akuntan publik yang ditunjuk the appointed public accountant and public accounting
sebelum audit dimulai untuk menyampaikan hal-hal firm prior to the commencement of audit to convey matters
yang menjadi fokus pengawasan. Setelah audit selesai, of focus for oversight. Upon audit completion, Audit
Komite Audit melakukan evaluasi atas pelaksanaan audit dan Committee evaluates audit implementation and submits
menyampaikan hasilnya kepada Otoritas Jasa Keuangan. the results to the Financial Services Authority.
Efektivitas Audit Eksternal dan Effectiveness of External Audit
Kepatuhan terhadap Ketentuan and Compliance with Provisions on
Hubungan dengan Akuntan Publik dan Relationships with Public Accountant
Otoritas Jasa Keuangan and Financial Services Authority
Bank menerapkan fungsi audit eksternal secara efektif The Bank implements external audit function effectively as
sebagai bagian dari upaya menjaga integritas, transparansi, an effort to maintain integrity, transparency, and reliability
dan keandalan laporan keuangan. Pelaksanaan audit of its financial statements. External audit is conducted
eksternal dilakukan oleh akuntan publik dan/atau kantor by independent, competent, and registered public
akuntan publik yang independen, kompeten, serta terdaftar accountant and/or public accounting firm that comply with
dan memenuhi ketentuan Otoritas Jasa Keuangan. Bank the requirements of Financial Services Authority.
memastikan bahwa hubungan dengan akuntan publik The Bank ensures that relationships with public accountant
dan/atau kantor akuntan publik dilaksanakan sesuai dengan and/or public accounting firm are conducted in accordance
prinsip independensi, objektivitas, dan profesionalisme, with the principles of independence, objectivity, and
termasuk dalam proses penunjukan, ruang lingkup audit, professionalism, including in appointment process, audit
serta komunikasi hasil audit. Selain itu, Bank mematuhi scope, and communication of audit results. Furthermore,
seluruh ketentuan yang mengatur hubungan antara Bank, the Bank complies with all provisions governing
akuntan publik dan/atau kantor akuntan publik, serta the relationship between the Bank, public accountant
Otoritas Jasa Keuangan, termasuk kewajiban pelaporan and/or public accounting firm, and Financial Services
dan penyampaian informasi secara tepat waktu. Hasil Authority, including the obligation to report and submit
audit eksternal dimanfaatkan sebagai dasar evaluasi dan information in a timely manner. The external audit results are
perbaikan berkelanjutan guna meningkatkan kualitas tata used as a basis for evaluation and continuous improvement
kelola dan pengendalian internal Bank. to enhance the quality of the Bank’s governance and
internal control.
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Pengawasan dan Komunikasi Akuntan Supervision and Communication of
Publik dan Bank Public Accountant and the Bank
Bank mewajibkan akuntan publik untuk mengomunikasikan The Bank requires the public accountant to communicate
rencana metodologi dan sampel audit kepada Komite the planned audit methodology and sample to the Audit
Audit serta Auditor Internal sebelum proses audit dimulai. Committee and Internal Auditor before the audit process
Selanjutnya, Komite Audit bersama Auditor Internal begins. Furthermore, Audit Committee, together with
melakukan pengawasan atas kelancaran dan kesesuaian Internal Auditor, oversees the smooth and appropriate
pelaksanaan audit eksternal, sekaligus mengevaluasi implementation of external audit and evaluates the quality
kualitas proses audit tersebut. Pemantauan kinerja akuntan of audit process. Monitoring of the performance of public
publik dan kantor akuntan publik dibahas dalam rapat accountant and public accounting firm is discussed in
Komite Audit yang melibatkan Auditor Internal dan Direksi Audit Committee meetings involving Internal Auditor and
terkait, termasuk tindak lanjut atas temuan audit, sehingga relevant Board of Directors, including follow-up on audit
hasil audit yang dihasilkan lebih komprehensif dan optimal. findings, resulting in more comprehensive and optimal
audit results.
Sistem Pengendalian Internal
Internal Control System
Bank mengimplementasikan Sistem Pengendalian Intern The Bank implements Internal Control System (SPI) as
(SPI) sebagai mekanisme utama untuk mendukung the primary mechanism to support the achievement of
pencapaian tujuan, mengidentifikasi serta mengelola objectives and identify and manage potential risks. SPI
potensi risiko. SPI dirancang guna menjaga operasional is designed to maintain sound and controlled operations,
yang sehat dan terkendali, melindungi aset Bank, protect Bank assets, ensure reporting reliability, enhance
memastikan keandalan pelaporan, meningkatkan kepatuhan, compliance, minimize the risk of loss or irregularities, and
meminimalkan risiko kerugian maupun penyimpangan, serta promote operational efficiency and effectiveness.
mendorong efisiensi dan efektivitas operasional.
Ruang Lingkup Pengendalian Internal Internal Control Scope
Pelaksanaan SPI di Bank berpedoman pada Surat Edaran SPI implementation at the Bank is guided by Financial
Otoritas Jasa Keuangan No. 35/SEOJK.03/2017 tentang Services Authority Circular No. 35/SEOJK.03/2017 on
Pedoman Standar Pengendalian Internal bagi Bank Umum. Guidelines for Internal Control Standards for Commercial
Implementasi SPI menjadi tanggung jawab seluruh jenjang Banks. SPI Implementation is the responsibility of all levels
organisasi dengan keterlibatan aktif setiap pihak, meliputi: of the organization, with the active involvement of all
parties, including:
1. Direksi 1. Board of Directors
Bertanggung jawab menciptakan dan memelihara Responsible for creating and maintaining effective
pengendalian internal yang efektif, serta memastikan internal control, and ensuring that the system runs
bahwa sistem tersebut berjalan secara aman dan andal safely and reliably in accordance with the internal
sesuai dengan tujuan pengendalian internal yang telah control objectives specified by the Bank.
ditetapkan oleh Bank.
2. Dewan Komisaris 2. Board of Commissioners
Bertanggung jawab mengawasi pelaksanaan Responsible for supervising the implementation of
pengendalian internal secara umum, termasuk kebijakan internal control in general, including the Board of
Direksi yang menetapkan pengendalian internal. Directors’ policies that establish internal control.
3. SKAI 3. SKAI
Bertanggung jawab mengevaluasi dan berperan Responsible for evaluating and taking an active role
aktif dalam meningkatkan efektivitas pengendalian in improving the effectiveness of internal control on
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Tata Kelola Perusahaan
Corporate Governance
internal secara berkesinambungan, berkaitan dengan an ongoing basis, in relation to the implementation of
pelaksanaan operasional Bank yang berpotensi the Bank’s operations that may potentially incur losses
menimbulkan kerugian dalam pencapaian sasaran in achieving the targets specified by the management.
yang telah ditetapkan oleh manajemen. Terkait hal ini, In this regard, the Bank consistently ensures that
Bank senantiasa memastikan agar jalur pelaporan telah reporting channels are adequate and that internal
memadai dan auditor internal telah memiliki keahlian, auditors have the expertise, particularly regarding
khususnya terkait praktik dan penerapan penilaian risiko. the practice and application of risk assessments.
4. Pejabat Eksekutif dan Karyawan 4. Executive Officers and Employees
Bertanggung jawab melaksanakan pengendalian Responsible for implementing the internal control
internal yang telah ditetapkan oleh manajemen Bank. established by the Bank’s management. Through
Melalui pengendalian internal yang efektif, tanggung effective internal control, the responsibilities of Executive
jawab Pejabat Eksekutif dan karyawan Bank akan Officers and Bank employees will improve and promote
meningkat, mendorong budaya risiko yang memadai, an adequate risk culture, as well as accelerate
serta mempercepat proses identifikasi terhadap praktik the process of identifying unhealthy banking practices
perbankan yang tidak sehat dan terhadap organisasi and organization through an efficient early-detection
melalui sistem deteksi dini yang efisien. system.
5. Pihak Eksternal 5. External Parties
Antara lain meliputi Otoritas Jasa Keuangan, auditor Among others including the Financial Services
eksternal, dan nasabah Bank yang berkepentingan Authority, external auditors, and Bank’s customers who
terhadap terlaksananya pengendalian internal yang have an interest in the implementation of reliable and
andal dan efektif. effective internal controls.
Dewan Komisaris dan Direksi juga memiliki peran penting The Board of Commissioners and Board of Directors also
dalam memastikan komitmen, perilaku, kepedulian, dan have an important role in ensuring effective commitments,
penerapan pengendalian internal yang efektif di seluruh behaviors, concerns, and implementation of internal
kegiatan operasional Bank. Sebagai bagian dari tanggung controls throughout the Bank’s operational activities. As
jawab ini, Dewan Komisaris dan Direksi menetapkan part of this responsibility, the Board of Commissioners
elemen-elemen penting dalam lingkungan pengendalian, and Board of Directors established important elements in
yaitu: controlled environment, namely:
1. Struktur organisasi yang memadai. 1. Sufficient organizational structure.
2. Gaya kepemimpinan dan filosofi manajemen Bank. 2. Bank’s leadership style and management philosophy.
3. Integritas dan nilai-nilai etika, serta kompetensi seluruh 3. Integrity and ethical values, as well as the competence
karyawan. of all employees.
4. Kebijakan dan prosedur HC Bank. 4. Bank’s HC policies and procedures.
5. Atensi dan arahan manajemen Bank dan Komite lainnya, 5. Attention and direction of the Bank’s management and
seperti Komite Pemantau Risiko. other Committees, such as Risk Monitoring.
6. Faktor-faktor eksternal yang memengaruhi operasional 6. External factors affecting the Bank’s operations and
Bank dan penerapan manajemen risiko. the risk management implementation.
Berbagai faktor penting yang menjadi pertimbangan dalam Various important factors that are considered in establishing
menetapkan unsur-unsur lingkungan pengendalian dan the elements of controlled environment and implementing
mengimplementasikan pengendalian internal meliputi: internal control include:
1. Total aset. 1. Total assets.
2. Jenis produk dan aktivitas yang ditawarkan, termasuk 2. The types of products and activities offered, including
produk dan aktivitas baru. new products and activities.
3. Kompleksitas operasional, termasuk jaringan kantor. 3. Operational complexity, including office network.
4. Profil risiko dari setiap kegiatan usaha. 4. Risk profile of each business activity.
5. Metode yang digunakan untuk pengolahan data dan 5. Methods used for data and information technology
teknologi informasi, serta metodologi yang diterapkan processing, as well as methodology applied for risk
untuk pengukuran, pemantauan, dan pembatasan (limit) measurement, monitoring, and limit.
risiko.
6. Ketentuan dan peraturan perundang-undangan. 6. Provisions and laws and regulations.
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Kesesuaian Pengendalian Internal dengan Conformity of Internal Control with
Kerangka COSO COSO Framework
Penerapan SPI di Bank bertujuan untuk menjamin efektivitas SPI implementation at the Bank aims to ensure operational
operasional, keandalan pelaporan, dan kepatuhan terhadap effectiveness, reporting reliability, and compliance
ketentuan yang berlaku. Kerangka SPI mengacu pada with applicable regulations. SPI framework refers to
standar yang dikembangkan oleh Committee of Sponsoring the standards developed by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO), yang Organizations of the Treadway Commission (COSO),
membagi pengendalian internal ke dalam 5 (lima) komponen which divides internal control into 5 (five) main integrated
utama yang saling terintegrasi, yaitu: components, namely:
1. Lingkungan pengendalian. 1. The controlled environment.
2. Penilaian risiko. 2. Risk assessment.
3. Aktivitas pengendalian. 3. Controlled activities.
4. Informasi dan komunikasi. 4. Information and communication.
5. Kegiatan pemantauan. 5. Monitoring activity.
Komponen Pengendalian Internal Internal Control Components
Pengendalian internal di Bank terdiri atas 5 (lima) komponen The Bank’s internal control consists of 5 (five) integrated
yang saling terintegrasi, dengan penjelasan sebagai berikut: components, as explained below:
1. Pengawasan oleh Manajemen dan Budaya 1. Control by the Management and Control Culture
Pengendalian
a. Dewan Komisaris bertanggung jawab untuk a. The Board of Commissioners is responsible for
mengesahkan dan mengkaji kebijakan dan strategi validating and reviewing the Bank’s business policies
usaha Bank, memahami dan mengendalikan risiko and strategies, understanding and controlling
utama Bank, menetapkan struktur organisasi, dan the Bank’s main risks, determining the organizational
memastikan pemantauan efektivitas implementasi structure, and ensuring the monitoring of
SPI. the effectiveness of SPI implementation.
b. Direksi bertanggung jawab untuk melaksanakan b. The Board of Directors is responsible for
kebijakan dan strategi Dewan Komisaris, implementing policies and strategies of
mengembangkan prosedur pengendalian risiko, the Board of Commissioners, developing
mempertahankan struktur organisasi yang jelas, risk control procedure, maintaining
menetapkan kebijakan dan prosedur pengendalian a clear organizational structure, establishing internal
internal, dan memantau efektivitas SPI. control policies and procedures, and monitoring
the effectiveness of SPI.
Dalam melaksanakan tanggung jawab tersebut, In carrying out these responsibilities, the Board of
Dewan Komisaris dan Direksi bertanggung jawab Commissioners and Board of Directors are responsible
untuk meningkatkan etika kerja dan integritas dalam for improving work ethics and integrity in creating an
menciptakan budaya organisasi yang menekankan organizational culture that emphasizes the importance
pentingnya pengendalian internal di Bank. Hal ini of internal control in the Bank. This is done by:
dilakukan dengan:
a. Menjadi panutan bagi seluruh karyawan, dengan a. Being role models to all employees, with a high
komitmen pribadi tinggi terhadap pengembangan personal commitment to the development of
Bank yang sehat. a sound Bank.
b. Mengelola HC dengan menempatkan karyawan b. Managing HC by placing employees in accordance
sesuai keterampilan, pengetahuan, dan perilaku. with their skills, knowledge, and behavior.
c. Meningkatkan kesadaran karyawan tentang c. Raising employee awareness on the effectiveness
efektivitas tugas dan tanggung jawab mereka, serta of their duties and responsibilities, and encouraging
mendorong karyawan untuk mengomunikasikan employees to communicate to relevant
setiap permasalahan dalam kegiatan operasional management regarding every problem in the Bank’s
Bank kepada manajemen terkait. operational activities.
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Tata Kelola Perusahaan
Corporate Governance
Seluruh kebijakan, standar, dan prosedur operasional All of the operational policies, standards, and
didokumentasikan untuk mendukung efisiensi procedures are documented to support the efficient
penerapan budaya pengendalian. Bank juga mengelola implementation of the control culture. The Bank also
kebijakan untuk menghindari peluang penyimpangan manages policy to avoid opportunities of deviation or
atau pelanggaran guna memperkuat nilai-nilai etika. violation in order to strengthen ethical value.
2. Identifikasi dan Penilaian Risiko 2. Risk Identification and Assessment
Untuk mengidentifikasi, menganalisis, dan menilai To identify, analyze, and assess risks that will be faced,
risiko yang dihadapi, Direksi Bank melakukan penilaian the Bank’s Board of Directors conducts risk assessment.
risiko. Bank secara berkelanjutan memantau dan The Bank continuously monitors and identifies all types
mengidentifikasi semua jenis risiko, menetapkan limit of risks, establishes such risk limit and control technique
dan teknik pengendalian risiko dengan bantuan auditor with the assistance of the internal auditor for wider
internal sehingga cakupan audit lebih luas. Jika risiko audit coverage. In the event that the risk has not been
belum terkendali, Bank akan melakukan peninjauan controlled, the Bank will re-assess the internal control.
ulang pengendalian internal.
3. Kegiatan Pengendalian Internal dan Pemisahan Fungsi 3. Activities of Internal Control and Separation of
Functions
Kegiatan pengendalian internal di Bank direncanakan Internal control activities at the Bank are planned and
dan dipantau secara efektif. Kegiatan pengendalian monitored effectively. The Bank’s internal control
internal Bank mencakup kebijakan, prosedur, dan praktik activities include policies, procedures, and practices
yang diuraikan sebagai berikut: described as follows:
a. Kaji Ulang Manajemen a. Management Review
Direksi sebagai top level management melakukan The Board of Directors as top-level management
kaji ulang melalui rapat berkala bersama Dewan reviews through regular meetings with the Board of
Komisaris dan SKAI. Rapat tersebut membahas Commissioners and SKAI. Such meetings discuss
Laporan Hasil Pemeriksaan Audit untuk kaji ulang the Audit Result Report to review the results of
hasil pemeriksaan rutin dan khusus. routine and special audits.
b. Kaji Ulang Kinerja Operasional b. Operational Performance Review
SKAI secara rutin berkomunikasi dengan SKAI regularly communicates with committees
komite-komite di bawah Direksi, seperti ALCO, under the Board of Directors, such as ALCO, Risk
Komite Manajemen Risiko, dan Komite GCG untuk Management Committee, and GCG Committee to
memastikan pengendalian internal pada level ensure that internal control is at the operational
operasional. level.
c. Pengendalian Sistem Informasi c. Information System Control
Bank menerapkan pengendalian internal pada The Bank implements internal control over
sistem informasi dan teknologi melalui audit rutin information and technology system through routine
di Divisi Information Technology dan Divisi Business audit in Information Technology Division and
Analytic and MIS. Business Analytic and MIS Division.
d. Pengendalian Aset Fisik d. Control of Physical Assets
Pengendalian atas aset fisik dilakukan melalui audit Physical asset control is performed through annual
tahunan di Divisi Human Capital Management & audit to Human Capital Management & General
General Affair untuk memastikan keamanan fisik Affair Division to ensure the physical security of
aset Bank. the Bank’s assets.
e. Dokumentasi e. Documentation
Formalisasi dan pendokumentasian kebijakan, Formalizing and documenting policies, procedures,
prosedur, sistem, standar akuntansi, dan proses systems, accounting standards, and audit process
audit dengan memadai. Selain itu, melakukan adequately. In addition, periodically renewing
pembaruan berkala terhadap kebijakan dan SOP the policies and SOP which are then conveyed to
yang selanjutnya disampaikan kepada pejabat dan officials and employees to accommodate the Bank’s
karyawan untuk mengakomodir kebutuhan Bank actual requirements.
secara aktual.
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Bank juga menerapkan prinsip pemisahan fungsi The Bank also applies the principle of separation
dalam kegiatan pengendalian internal untuk mencapai of functions in internal control activities to achieve
efektivitas dan mencegah kesalahan atau penyimpangan effectiveness and prevent mistakes or deviations at
di setiap level organisasi. Prinsip pemisahan every organizational level. This principle of function
fungsi ini diwujudkan melalui Keputusan Direksi separation is manifested through the Board of Directors’
No. 031F/SK-DIR/05/23 tanggal 31 Mei 2023 tentang Decision Letter No. 031F/SK-DIR/05/23 dated
Pendelegasian Wewenang Biaya Unit Kerja General 31 May 2023 on Authorization Delegation of
Affair. the General Affair Work Unit’s Cost.
4. Sistem Akuntansi, Informasi, dan Komunikasi 4. Accounting, Information, and Communication
Systems
Sistem akuntansi mencakup metode dan catatan untuk The accounting system includes methods and records
mengidentifikasi, mengelompokkan, menganalisis, to identify, group, analyze, classify, record, and report
mengklasifikasi, mencatat, dan melaporkan transaksi transactions in accordance with accounting standards
sesuai standar akuntansi di Indonesia. Sementara itu, in Indonesia. Meanwhile, the information system is
sistem informasi dikelola dengan baik dan diperbarui properly managed and updated periodically in order
secara berkala untuk menghasilkan laporan yang to produce accurate and timely reports on business
akurat dan tepat waktu mengenai kegiatan usaha, activities, financial conditions, risk management, and
kondisi keuangan, manajemen risiko, dan pemenuhan compliance with provisions. The management of
ketentuan. Pengelolaan sistem informasi mencakup information system includes contingency recovery
rencana pemulihan darurat dan backup untuk mencegah plans and back up to prevent high risk business failures.
kegagalan usaha yang berisiko tinggi. Adapun sistem The communication system is managed to provide
komunikasi dikelola agar dapat memberikan informasi timely information to all parties, both internal and
secara tepat waktu kepada semua pihak, baik internal external.
maupun eksternal.
5. Kegiatan Pemantauan dan Tindakan Koreksi 5. Monitoring Activities and Corrective Actions
Penyimpangan
Bank secara berkala melakukan pemantauan dan The Bank periodically monitors and evaluates primary
evaluasi terhadap risiko utama, baik oleh Unit Kerja risks, both by the Operating Unit (risk taking unit) and
Operasional (risk taking unit) maupun oleh SKAI. by SKAI. Internal auditor conducts operational and
Auditor internal melakukan pemeriksaan operasional financial auditing checks in various Bank’s offices,
dan keuangan di berbagai kantor Bank, mencakup including credit, Third Party Funds (DPK), AML and CTF
perkreditan, Dana Pihak Ketiga (DPK), penerapan APU implementation, Know Your Customer (KYC), tellers and
dan PPT, Know Your Customer (KYC), teller dan uang cash, security, service excellence, Financial Statements,
tunai, security, service excellence, Laporan Keuangan, building and inventory, and others. Any weaknesses in
gedung dan inventaris, dan lainnya. Setiap kelemahan internal control identified by risk taking units, internal
dalam pengendalian internal yang diidentifikasi oleh unit auditors, or other parties must be immediately reported
risiko, auditor internal, ataupun pihak lain akan segera to the authorized officers or Directors for follow-up.
dilaporkan kepada pejabat atau Direksi yang berwenang
untuk ditindaklanjuti.
Tinjauan atas Efektivitas Sistem Overview of the Effectiveness of
Pengendalian Internal 2025 Internal Control System in 2025
SPI Bank dirancang untuk mengelola risiko secara efektif, The Bank’s SPI is designed to effectively manage risk, not
bukan menghilangkannya sepenuhnya. Pengawasan atas eliminate it completely. Oversight of SPI effectiveness is
efektivitas SPI dilakukan oleh SKAI, dengan hasil evaluasi carried out by SKAI, with evaluation results reported to
dilaporkan kepada Direksi serta disampaikan kepada the Board of Directors and then submitted to the Board
Dewan Komisaris melalui Komite Audit. Pada tahun 2025, of Commissioners through Audit Committee. In 2025,
hasil evaluasi menunjukkan bahwa SPI Bank masih sejalan the evaluation results indicated that the Bank’s SPI remained
dengan prinsip pengendalian internal dan berfungsi dengan in line with internal control principles and was functioning
baik. Permasalahan terkait kecukupan pengendalian telah well. Issues related to the adequacy of control were
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Tata Kelola Perusahaan
Corporate Governance
dilaporkan kepada Direksi, dan langkah perbaikan telah reported to the Board of Directors, and corrective measures
dilakukan untuk meminimalkan risiko, yang selanjutnya juga were implemented to minimize risk, then reported to
dilaporkan kepada Dewan Komisaris melalui Komite Audit. the Board of Commissioners through Audit Committee.
Pernyataan Dewan Komisaris dan Direksi Statement of Board of Commissioners
atas Kecukupan Sistem Pengendalian and Board of Directors on the Internal
Internal Control System Adequacy
Dewan Komisaris dan Direksi menegaskan bahwa The Board of Commissioners and Board of Directors
sepanjang tahun 2025, Bank telah memiliki SPI yang efektif confirmed that throughout 2025, the Bank had an
dan memadai dalam mengelola risiko. Seluruh risiko yang effective and adequate SPI for managing risk. All risks
muncul tetap berada dalam batas toleransi, sehingga emerging remained within tolerable limits, thus supporting
mendukung tercapainya tujuan Bank, antara lain melalui the achievement of the Bank’s objectives, including
operasional yang efisien, penyajian Laporan Keuangan through efficient operations, reliable financial reporting,
yang andal, perlindungan aset, serta kepatuhan terhadap asset protection, and compliance with applicable laws and
ketentuan hukum dan peraturan yang berlaku. regulations.
Pengendalian Internal atas Pelaporan Keuangan
Internal Control over Financial Reporting
Bank Victoria menyampaikan Memorandum Bank Victoria submits Memorandum
No. 004/ATF-DIR/I/2026 tanggal 13 Januari 2026 dari No. 004/ATF-DIR/I/2026 dated 13 January 2026 from
Internal Control Over Financial Reporting Departemen the Internal Control Over Financial Reporting Department to
kepada Director of Compliance & Risk Management perihal the Director of Compliance & Risk Management regarding
Laporan Tahunan Internal Control Over Financial Reporting the Annual Report of Internal Control Over Financial
(ICOFR) Posisi 31 Desember 2025. Sehubungan dengan Reporting (ICOFR) Position as of 31 December 2025. In
hal tersebut, Bank Victoria menerapkan ICOFR sebagai that regard, Bank Victoria implements ICOFR as part of its
bagian dari sistem pengendalian internal yang dirancang internal control system designed to ensure the reliability,
untuk memastikan keandalan, keakuratan, dan transparansi accuracy, and transparency of financial statements in
laporan keuangan sesuai dengan standar akuntansi dan accordance with accounting standards and applicable
ketentuan peraturan perundang-undangan yang berlaku, laws and regulations, including Financial Services Authority
termasuk Peraturan Otoritas Jasa Keuangan No. 15 Regulation No. 15 of 2024 on the Integrity of Bank Financial
Tahun 2024 tentang Integritas Pelaporan Keuangan Bank. Reporting.
ICOFR dilaksanakan melalui identifikasi dan pengelolaan ICOFR is implemented through the identification and
risiko salah saji material, baik akibat kesalahan maupun management of risks of material misstatement, either due
kecurangan, dengan penerapan pengendalian pada tingkat to errors or fraud, through the implementation of controls
entitas dan proses, termasuk dukungan sistem teknologi at the entity and process levels, including information
informasi, serta dievaluasi secara berkala guna memastikan technology system support, and is periodically evaluated
efektivitasnya dalam mendukung integritas pelaporan to ensure their effectiveness in supporting the integrity of
keuangan Bank Victoria. Bank Victoria’s financial reporting.
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Pembentukan Unit dan Penguatan Establishment of ICOFR Unit
Kebijakan ICOFR and Strengthening of Financial
Reporting Policy
Pada Januari 2025, Bank Victoria telah membentuk ICOFR In January 2025, Bank Victoria established an ICOFR
Department serta menetapkan Standar Operasional Department and established the Standard Operating
Prosedur (SOP) dan Kebijakan Integritas Pelaporan Procedures (SOPs) and Financial Reporting Integrity Policy
Keuangan sebagai landasan penerapan ICOFR di seluruh as the basis for implementing ICOFR throughout the Bank’s
siklus pelaporan keuangan Bank. Pembentukan unit dan financial reporting cycle. The establishment of this unit
kebijakan tersebut merupakan wujud komitmen manajemen and policy demonstrates the management’s commitment
dalam memperkuat sistem pengendalian internal, to strengthening internal control system, ensuring
memastikan konsistensi penerapan prinsip integritas, consistent application of integrity principles, and providing
serta memberikan keyakinan memadai atas keandalan, reasonable assurance regarding the reliability, accuracy,
keakuratan, dan transparansi laporan keuangan sesuai and transparency of financial statements in accordance
dengan ketentuan yang berlaku. with applicable regulations.
Tanggung Jawab Dewan Komisaris dan Responsibility of the Board of
Direksi atas ICOFR Commissioners and Board of Directors
for ICOFR
Dalam menjalankan fungsi pengawasan, Dewan Komisaris In carrying out its supervisory function, the Board of
melalui Komite Audit melakukan pemantauan dan evaluasi Commissioners, through the Audit Committee, regularly
secara berkala atas penerapan kebijakan dan prosedur monitors and evaluates the implementation of internal
pengendalian internal dalam proses pelaporan keuangan, control policies and procedures in the financial reporting
guna memastikan efektivitas sistem pengendalian serta process to ensure the effectiveness of control system
integritas informasi keuangan Bank Victoria. Direksi and integrity of Bank Victoria’s financial information.
bertanggung jawab atas penyusunan dan penyajian laporan The Board of Directors is responsible for the preparation
keuangan sesuai dengan Standar Akuntansi Keuangan and presentation of financial statements in accordance
(SAK) di Indonesia serta ketentuan Otoritas Jasa Keuangan with Indonesian Financial Accounting Standards (SAK) and
dan memastikan bahwa informasi yang disajikan dalam the provisions of Financial Services Authority, and ensures
laporan keuangan lengkap, benar, serta bebas dari salah saji that the information presented in the financial statements
material. is complete, accurate, and free from material misstatement.
Hasil Tinjauan dan Evaluasi Results of the Review and Evaluation of
Penerapan ICOFR ICOFR Implementation
ICOFR Department telah melakukan tinjauan ulang atas The ICOFR Department has reviewed the design and
desain dan efektivitas pelaksanaan pengendalian pada effectiveness of controls for transaction processing,
proses transaksi, pembukuan, serta pelaporan keuangan bookkeeping, and financial reporting in the Finance and
di Divisi Finance and Accounting. Berdasarkan hasil evaluasi, Accounting Division. Based on the evaluation results,
terdapat kelemahan minor yang tidak berdampak material there were minor weaknesses identified that did not
terhadap kewajaran penyajian laporan keuangan. Seluruh materially impact the fairness of the presentation
temuan telah ditindaklanjuti oleh unit terkait dan dimonitor of the financial statements. All findings have been followed
oleh unit ICOFR hingga proses perbaikan dinyatakan selesai. up by the relevant units and monitored by the ICOFR unit
Secara keseluruhan, pengendalian internal atas pelaporan until the remedial process is declared complete. Overall,
keuangan Bank dinilai telah beroperasi secara efektif dan the Bank’s internal control over financial reporting is
mampu memberikan keyakinan memadai atas keandalan considered to be operating effectively and providing
laporan keuangan serta kepatuhan terhadap ketentuan reasonable assurance regarding the reliability of financial
yang berlaku. statements and compliance with applicable regulations.
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Tata Kelola Perusahaan
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Pelaporan Temuan dan Tindak Lanjut Reporting of ICOFR Findings and
atas ICOFR Follow-up
Seluruh permasalahan dan kelemahan pengendalian yang All control issues and weaknesses identified during
teridentifikasi dalam proses evaluasi ICOFR dilaporkan the ICOFR evaluation process are reported periodically
secara berkala kepada Direksi sebagai bagian dari to the Board of Directors as part of the oversight and
mekanisme pengawasan dan penguatan tata kelola. governance strengthening mechanism. Every finding is
Setiap temuan ditindaklanjuti secara konsisten oleh unit consistently followed up by the relevant work unit through
kerja terkait dengan pemantauan berkelanjutan hingga ongoing monitoring until its resolution is deemed adequate,
penyelesaiannya dinyatakan memadai, guna meminimalkan to minimize risks and ensure compliance with internal
risiko serta memastikan kesesuaian dengan ketentuan provisions and applicable regulations.
internal dan regulasi yang berlaku.
Pernyataan atas Efektivitas ICOFR Statement on ICOFR Effectiveness
Pada periode pelaporan tahun buku 2025, Bank Victoria For the 2025 fiscal year reporting period, Bank Victoria
menyatakan bahwa kerangka ICOFR telah dirancang secara declared that the ICOFR framework was adequately
memadai dan beroperasi secara efektif untuk mendukung designed and in operation effectively to support
keandalan pelaporan keuangan serta memastikan kepatuhan the reliability of financial reporting and ensure compliance
terhadap standar akuntansi dan ketentuan Otoritas Jasa with applicable accounting standards and Financial
Keuangan yang berlaku. Pernyataan ini disusun sebagai Services Authority regulations. This statement is prepared
bagian dari komitmen Bank Victoria terhadap transparansi, as part of Bank Victoria’s commitment to transparency,
akuntabilitas, dan integritas dalam penyampaian informasi accountability, and integrity in conveying information to
kepada pemangku kepentingan melalui publikasi Laporan stakeholders through the publication of Annual Report.
Tahunan.
Fungsi Kepatuhan
Compliance Function
Fungsi Kepatuhan Bank berperan penting dalam The Bank’s Compliance Function plays a crucial role in
memperkuat budaya kepatuhan sebagai bagian dari strengthening a culture of compliance as part of GCG
penerapan GCG. Fokus utamanya adalah upaya implementation. Its main focus is preventive measures
pencegahan terhadap risiko kepatuhan dengan memastikan against compliance risks by ensuring that all Bank
seluruh kebijakan, prosedur, sistem, dan aktivitas usaha policies, procedures, systems, and business activities
Bank senantiasa sejalan dengan peraturan Otoritas Jasa are consistently in line with Financial Services Authority
Keuangan serta ketentuan hukum yang berlaku, termasuk regulations and applicable laws, including timely fulfillment
pemenuhan komitmen kepada regulator secara tepat of commitments to regulators.
waktu.
Pedoman Fungsi Kepatuhan Compliance Function Charter
Fungsi Kepatuhan dijalankan berdasarkan ketentuan The Compliance Function is implemented in accordance
Peraturan Otoritas Jasa Keuangan No. 46/POJK.03/2017 with Financial Services Authority Regulation
tentang Pelaksanaan Fungsi Kepatuhan bagi Bank Umum, No. 46/POJK.03/2017 on the Implementation of Compliance
yang menjadi acuan utama dalam pelaksanaan tugas dan Function for Commercial Banks, which serves as the primary
tanggung jawabnya. reference in performing its duties and responsibilities.
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280 Laporan Tahunan dan Keberlanjutan 2025
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Penanggung Jawab Fungsi Kepatuhan Person in Charge of the Compliance
Function
Untuk memastikan efektivitas penerapan Fungsi To ensure the effective implementation of Compliance
Kepatuhan, Bank telah menugaskan Direktur Kepatuhan Function, the Bank has assigned the Director of
dan Manajemen Risiko beserta Divisi Compliance, System Compliance and Risk Management and the Compliance,
Procedure & Coordinator Customer Protection sebagai System Procedure & Coordinator Customer Protection
pihak yang bertanggung jawab atas pelaksanaannya. Division to be responsible for its implementation.
Pengawasan atas fungsi tersebut dilakukan secara aktif oleh Oversight of this function is actively carried out by
Dewan Komisaris, dengan pembagian tugas dan tanggung the Board of Commissioners, with the division of duties and
jawab masing-masing pihak sebagai berikut: responsibilities of each party as follows:
1. Dewan Komisaris 1. Board of Commissioners
a. Mengevaluasi pelaksanaan fungsi kepatuhan Bank a. Evaluating the implementation of the Bank’s
paling sedikit 2 (dua) kali dalam setahun. compliance function at least 2 (two) times a year.
b. Berdasarkan hasil evaluasi pelaksanaan fungsi b. Based on the evaluation results of implementation of
kepatuhan, Dewan Komisaris menyampaikan compliance function, the Board of Commissioners
saran-saran dalam rangka peningkatan kualitas provides suggestions to improve the quality of
pelaksanaan fungsi kepatuhan kepada Direktur compliance function to the President Director with
Utama dengan tembusan kepada Direktur a copy to the Director of Compliance and Risk
Kepatuhan dan Manajemen Risiko. Management.
2. Direktur Kepatuhan dan Manajemen Risiko 2. Director of Compliance and Risk Management
a. Merumuskan strategi guna mendorong terciptanya a. Formulating strategies to encourage the creation of
budaya kepatuhan Bank. the Bank’s compliance culture.
b. Mengusulkan kebijakan kepatuhan atau b. Proposing compliance policies or compliance
prinsip-prinsip kepatuhan yang akan ditetapkan principles to be specified by the Board of Directors.
oleh Direksi.
c. Menetapkan sistem dan prosedur kepatuhan c. Establishing compliance systems and procedures
yang digunakan untuk menyusun ketentuan dan to develop the Bank’s internal provisions and
pedoman internal Bank. guidelines.
d. Memastikan bahwa seluruh kebijakan, ketentuan, d. Ensuring that all policies, provisions, systems, and
sistem, dan prosedur, serta kegiatan usaha yang procedures and business activities conducted by
dilakukan Bank telah sesuai dengan ketentuan the Bank are in accordance with the provisions
Otoritas Jasa Keuangan dan ketentuan peraturan of Financial Services Authority, and the laws and
perundang-undangan. regulations.
e. Meminimalkan risiko kepatuhan Bank. e. Minimizing the Bank’s compliance risk.
f. Melakukan tindakan pencegahan agar kebijakan f. Taking precautions so that the policies and/or
dan/atau keputusan yang diambil Direksi Bank tidak decisions taken by the Bank’s Board of Directors
menyimpang dari ketentuan Otoritas Jasa Keuangan do not deviate from the provisions of the Financial
dan ketentuan peraturan perundang-undangan. Services Authority and the provisions of laws and
regulations.
g. Melakukan tugas lain yang terkait dengan fungsi g. Performing other tasks associated with
kepatuhan. the compliance function.
Terkait dengan pelaksanaan tata kelola, maka Direktur Related to the implementation of governance,
Kepatuhan dan Manajemen Risiko yang telah ditunjuk the Director of Compliance and Risk Management
sebagai Direktur in Charge dapat merumuskan who are appointed as the Director in Charge can
langkah-langkah strategis dalam mendukung dan formulate strategic steps to support and improve
meningkatkan efektivitas penerapan fungsi kepatuhan, the effectiveness of compliance function
penerapan manajemen risiko, serta penerapan tata implementation, risk management implementation,
kelola. Pelaporan pelaksanaan tugas dan tanggung and governance implementation. Reporting of
jawab dari fungsi kepatuhan kepada regulator dilakukan the implementation of duties and responsibilities of
oleh Direktur Kepatuhan dan Manajemen Risiko dengan the compliance function to the regulator is conducted
tembusan kepada Dewan Komisaris paling kurang by the Director of Compliance and Risk Management,
secara triwulan. with copies to the Board of Commissioners at least on
a quarterly basis.
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2025 Annual and Sustainability Report 281
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Tata Kelola Perusahaan
Corporate Governance
3. Divisi Compliance, System Procedure & Coordinator 3. Compliance, System Procedure & Coordinator
Customer Protection Customer Protection Division
a. Membuat langkah untuk mendukung terciptanya a. Preparing steps in order to support the creation of
budaya kepatuhan pada seluruh kegiatan usaha a compliance culture on all of the Bank’s business
Bank pada setiap jenjang organisasi. activities at every organizational level.
b. Melakukan identifikasi, pengukuran, pemantauan, b. Identifying, measuring, monitoring, and controlling
dan pengendalian terhadap risiko kepatuhan dengan the compliance risks by referring to the provisions
mengacu pada ketentuan Otoritas Jasa Keuangan. of the Financial Services Authority.
c. Menilai dan mengevaluasi efektivitas, kecukupan, c. Assessing and evaluating the effectiveness,
dan kesesuaian kebijakan, ketentuan, sistem adequacy, and conformity of the Bank’s policies,
maupun prosedur yang dimiliki oleh Bank dengan regulations, systems, and procedures against
ketentuan peraturan perundang-undangan. the provisions of laws and regulations.
d. Melakukan kaji ulang dan/atau merekomendasikan d. Reviewing and/or recommending updates and
untuk menginikan dan menyempurnakan kebijakan, refinements of policies, provisions, systems, and
ketentuan, sistem maupun prosedur yang procedures owned bythe Bank to be in accordance
dimiliki oleh Bank agar sesuai dengan ketentuan with the provisions of the Financial Services
Otoritas Jasa Keuangan dan ketentuan peraturan Authority and provisions of laws and regulations.
perundang-undangan.
e. Melakukan upaya untuk memastikan bahwa e. Taking measures to ensure that the policies,
kebijakan, ketentuan, sistem dan prosedur, serta regulations, systems, and procedures, as well as
kegiatan usaha Bank telah sesuai dengan ketentuan the Bank’s business activities to be in accordance
Otoritas Jasa Keuangan dan ketentuan peraturan with the provisions of the Financial Services
perundang-undangan. Authority and provisions of laws and regulations.
f. Melakukan tugas lain yang terkait dengan fungsi f. Performing other tasks associated with
kepatuhan. the compliance function.
Divisi Compliance, System Procedure & Coordinator The Compliance, System Procedure & Coordinator
Customer Protection melaporkan seluruh aktivitasnya Customer Protection Division reports all of its activities
dalam melaksanakan tugas dan tanggung jawabnya in performing its duties and responsibilities directly
langsung kepada Direktur Kepatuhan dan Manajemen the Director of Compliance and Risk Management.
Risiko.
Profil Kepala Divisi Compliance, System Procedure & Coordinator Customer Protection
Profile of the Head of Compliance, System Procedure & Coordinator Customer
Protection Division
R.R. UTAMI TJIPTO Kewarganegaraan / Nationality Tempat Lahir / Place of Birth
Kepala Divisi Compliance, System Indonesia / Indonesian Jakarta
Procedure & Coordinator Customer
Protection
Usia / Age Domisili / Domicile
Head of Compliance, System Procedure 63 tahun / 63 years old Jakarta
& Coordinator Customer Protection
Division
Dasar Pengangkatan dan Periode Menjabat Basis of Appointment and Term of Office
Keputusan Direksi No. 001/SK-DIR/HCM/06/23 tanggal 5 Juni 2023. Board of Directors’ Decision No. 001/SK-DIR/HCM/06/23 dated
5 June 2023.
Riwayat Pendidikan Education
Sarjana Hukum dari Universitas Airlangga (1986). Bachelor of Laws from Airlangga University (1986).
Rangkap Jabatan Concurrent Positions
Di dalam Bank Victoria: In Bank Victoria:
Tidak ada. None.
Di luar Bank Victoria: Outside of Bank Victoria:
Tidak ada. None.
PT Bank Victoria International Tbk
282 Laporan Tahunan dan Keberlanjutan 2025
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Riwayat Jabatan History of Previous
• Recovery Litigation Group Head dan berbagai posisi di PT Bank CIMB • Recovery Litigation Group Head and various positions at PT Bank CIMB
Niaga Tbk (2009-2010). Niaga Tbk (2009-2010).
• Compliance & Legal Group Head PT Bank ICB Bumiputera Tbk • Compliance & Legal Group Head of PT Bank ICB Bumiputera Tbk
(2010-2012). (2010-2012).
• Head of Compliance & Procedure PT Bank QNB Indonesia Tbk • Head of Compliance & Procedure PT Bank QNB Indonesia Tbk
(2012-2017). (2012-2017).
• Core Team PT Asuransi Candi Utama establishment (2018-2019). • Core Team of PT Asuransi Candi Utama establishment (2018-2019).
• Head of Legal Compliance AML & Corporate Secretary PT Asuransi • Head of Legal Compliance AML & Corporate Secretary PT Asuransi
Candi Utama (2020-2023). Candi Utama (2020-2023).
• Kepala Divisi Compliance & System and Procedure Bank Victoria • Head of Compliance & System and Procedure Division of Bank Victoria
(2023). (2023).
Sertifikasi Certification
• Sertifikasi Compliance Manager (CPM) dari Ikatan Bankir Indonesia • Compliance Manager Certification (CPM) from the Indonesian Bankers
(2016). Association (2016).
• Sertifikasi Asesor dari Sertifikasi Profesi Perbankan (2017). • Assessor Certification from Certification of Banking Profession (2017).
• Sertifikasi Manajemen Risiko Level 4 dari Lembaga Sertifikasi Profesi • Risk Management Certification Level 4 from Banking Profession
Perbankan (2019). Certification Institute (2019).
• Sertifikasi Manajemen Risiko - Qualified Chief Risk Officer dari • Risk Management Certification - Qualified Chief Risk Officer from
Lembaga Sertifikasi Profesi – Mitra Kalyana Sejahtera (2022). Professional Certification Institute – Mitra Kalyana Sejahtera (2022).
• Sertifikasi Manajemen Risiko Jenjang 6 dari Lembaga Sertifikasi Profesi • Certification of Risk Management Level 6 from Banking Profession
Perbankan (2024). Certification Institution (2024).
Hubungan Afiliasi Affiliation Relationship
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Does not have any affiliation with members of Board of
anggota Direksi, serta Pemegang Saham Utama dan Pengendali. Commissioners, members of Board of Directors, and Main and
Controlling Shareholders.
Laporan Singkat Pelaksanaan Kegiatan Brief Report on Implementation of
Fungsi Kepatuhan Tahun 2025 Compliance Function’s Activities in
2025
Selama tahun 2025, Fungsi Kepatuhan telah menjalankan Throughout 2025, the Compliance Function carried out
berbagai aktivitas sebagai wujud pelaksanaan tugas dan various activities as the manifestation of its duty and
tanggung jawabnya, dengan rincian sebagai berikut: responsibility implementation with the following details:
1. Menyusun dan memperbarui kebijakan serta prosedur 1. Preparing and updating policies and procedures in
sesuai dengan regulasi yang berlaku. accordance with applicable regulations.
2. Memantau dan menindaklanjuti hasil pemeriksaan 2. Monitoring and following up on the results of
Otoritas Jasa Keuangan sesuai target date yang the Financial Services Authority’s audit according to
ditetapkan. the target date set.
3. Bertindak sebagai liaison Bank dengan Otoritas Jasa 3. Acting as the Bank liaison with the Financial Services
Keuangan. Authority.
4. Melakukan kajian regulasi terhadap proposal kredit 4. Conducting regulatory reviews of credit proposals
di atas nilai tertentu. above a certain threshold.
5. Menelaah aspek kepatuhan terhadap regulasi atas 5. Reviewing aspects of regulatory compliance for new
produk dan/atau aktivitas baru. products and/or activities.
6. Melakukan kajian produk dan/atau aktivitas baru serta 6. Reviewing new products and/or activities and creating
membuat compliance checklist produk dan/atau compliance checklists for new products and/or
aktivitas baru. activities.
7. Menyosialisasikan peraturan terbaru dari Otoritas Jasa 7. Disseminating the latest regulations from Financial
Keuangan, Bank Indonesia, dan regulator lainnya, serta Services Authority, Bank Indonesia, and other
kebijakan dan standar operasional prosedur Bank, baik regulators, as well as the Bank’s policies and standard
secara online maupun offline. operating procedures, both online and offline.
8. Menyelenggarakan Focus Group Discussion (FGD) 8. Organizing Focus Group Discussions (FGD) on Financial
atas Peraturan Otoritas Jasa Keuangan dan/atau Bank Services Authority and/or Bank Indonesia Regulations.
Indonesia.
9. Menunjuk Compliance Champion di setiap divisi 9. Appointing Compliance Champions in each division and
dan cabang untuk meningkatkan budaya kepatuhan branch to enhance compliance culture across all lines of
di seluruh lini Bank. the Bank.
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Tata Kelola Perusahaan
Corporate Governance
10. Mengadakan pelatihan tentang Peraturan Otoritas Jasa 10. Conducting training on Financial Services Authority
Keuangan terkait pelindungan konsumen bagi fungsi Regulations related to consumer protection for
kerja pelindungan konsumen, Kepala Cabang, dan consumer protection work functions, Branch Managers,
Kepala Operasional Cabang. and Branch Operations Managers.
11. Mengirimkan pengingat kepada unit kerja terkait 11. Sending reminders to work units regarding monthly,
kewajiban pelaporan bulanan, triwulan, semester, dan quarterly, semi-annual, and annual reporting obligations.
tahunan.
12. Mengisi topik terkait GCG dan regulasi dalam rapat 12. Addressing topics related to GCG in cultural meetings
budaya yang diselenggarakan secara berkala. held periodically.
13. Mengikuti pelatihan baik secara online maupun offline 13. Participating in training sessions, both online and
guna meningkatkan kompetensi di bidang kepatuhan. offline, to improve competency in compliance.
Selain itu, Direktur Kepatuhan dan Manajemen Risiko Furthermore, the Director of Compliance and Risk
juga telah menjalankan berbagai aktivitas sebagai wujud Management has also carried out various activities
pelaksanaan tugas dan tanggung jawabnya dalam fungsi to demonstrate the implementation of his duties
kepatuhan, dengan rincian sebagai berikut: and responsibilities in the compliance function, as
detailed below:
1. Menjalankan pedoman dan tata tertib terkait 1. Carrying out charter related to the Bank's organization,
pengorganisasian Bank, pengaturan kewenangan dan authority arrangements, and decision-making
prosedur keputusan. procedures.
2. Menjalankan rapat-rapat Direksi dibuktikan dengan 2. Carrying out Board of Directors’ meetings, evidenced
notulen rapat. by meeting minutes.
3. Pelaksanaan kewenangan Direktur Kepatuhan dan 3. Implementing the authorities of Director of Compliance
Manajemen Risiko dalam mengelola Bank, dilakukan and Risk Management in managing the Bank in
sesuai kewenangan yang diberikan dalam Anggaran accordance with the authority granted in Articles of
Dasar, hasil RUPS, BoD Charter, dan regulasi yang Association, results of the GMS, Board of Directors’
berlaku. Charter, and applicable regulations.
4. Dalam pelaksanaan tugas dan tanggung jawabnya, 4. In implementing duties and responsibilities, the Director
Direktur Kepatuhan dan Manajemen Risiko senantiasa of Compliance and Risk Management consistently
menerapkan prinsip-prinsip tata kelola pada seluruh applies governance principles at all levels of
tingkatan atau jenjang organisasi sebagaimana the organization, in accordance with applicable
ketentuan yang berlaku dan secara berkesinambungan regulations, and continuously improves the Bank's
meningkatkan kinerja Bank. performance.
5. Direktur Kepatuhan dan Manajemen Risiko tidak 5. The Director of Compliance and Risk Management
terdapat sanksi adminitratif dari regulator. receive no administrative sanctions from regulators.
Pelatihan dan/atau Peningkatan Compliance Function’s Training and/or
Fungsi Kepatuhan Development Programs
Pada tahun 2025, Fungsi Kepatuhan berpartisipasi In 2025, the Compliance Function participated in a number
dalam sejumlah program pelatihan dan pengembangan of training and competency development programs, both
kompetensi, baik internal maupun eksternal, sebanyak internal and external, totaling 53 (fifty-three) times, with
53 kali (lima puluh tiga) kali, dengan materi yang mencakup topics covering personal data protection awareness,
perlindungan data pribadi awareness, meningkatkan enhancing the integrity of Financial Statements and public
integritas Laporan Keuangan dan kepercayaan publik, trust, complaints services, strengthening the Governance,
layanan pengaduan, penguatan fungsi Governance, Risk, Risk, and Compliance (GRC) function in financial services
and Compliance (GRC) di sektor jasa keuangan, kebijakan sector, macroprudential liquidity incentive policies, and
insentif likuiditas makroprudensial, dan ketentuan mengenai regulations regarding minimum reserve requirements.
giro wajib minimum.
PT Bank Victoria International Tbk
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Tingkat Kepatuhan Bank Bank Compliance Level
Bank secara konsisten menjaga tingkat kepatuhan The Bank consistently maintains a high level of compliance
yang tinggi terhadap seluruh ketentuan dan peraturan with all applicable laws and regulations, including those
perundang-undangan yang berlaku, termasuk peraturan of the Financial Services Authority, Bank Indonesia, and
Otoritas Jasa Keuangan, Bank Indonesia, serta ketentuan other relevant authorities. The compliance function is
otoritas lain yang relevan. Pelaksanaan fungsi kepatuhan implemented in a structured and independent manner
dilakukan secara terstruktur dan independen melalui through monitoring compliance with internal policies,
pemantauan kepatuhan atas kebijakan internal, aktivitas business activities, and the Bank’s commitments to
usaha, dan pelaksanaan komitmen Bank kepada otoritas the relevant authorities. Throughout the reporting year,
yang berwenang. Sepanjang tahun pelaporan, Bank the Bank continuously monitored, evaluated, and followed
melakukan pemantauan, evaluasi, dan tindak lanjut atas up on compliance with regulatory requirements and
pemenuhan ketentuan serta komitmen regulator secara commitments to ensure that the Bank’s business activities
berkelanjutan guna memastikan kegiatan usaha Bank were conducted in accordance with prudent principles,
berjalan sesuai prinsip kehati-hatian, tata kelola yang baik, good governance, and applicable regulations.
dan ketentuan yang berlaku.
Pada tahun 2025, Bank telah melaporkan seluruh kewajiban In 2025, the Bank reported all reporting obligations,
pelaporan, termasuk tindak lanjut hasil pemeriksaan Otoritas including follow-up actions on audit results from
Jasa Keuangan. Jumlah komitmen yang harus dilaporkan the Financial Services Authority. A total of 496 commitments
kepada Otoritas Jasa Keuangan sebanyak 496 komitmen were required to be reported to the Financial Services
dan telah selesai dilaporkan sesuai target date. Authority, and these were completed by the target date.
Pengadaan Barang dan Jasa [POJK F.1]
Procurement of Goods and Services
Bank Victoria memiliki kebijakan pengadaan barang dan jasa Bank Victoria has a goods and services procurement policy
sebagai pedoman bagi seluruh unit kerja dalam mendukung that serves as a guideline for all work units to support
kelancaran operasional dan layanan kepada nasabah. Dalam smooth operations and customer service. In its
pelaksanaannya, Bank dapat mengalihdayakan fungsi implementation, the Bank may outsource supporting
penunjang kepada pihak ketiga, dengan tetap menjunjung functions to third parties, while upholding the principles of
prinsip transparansi, objektivitas, perlakuan yang adil transparency, objectivity, fair treatment of all partners, and
terhadap seluruh rekanan, serta pencegahan terhadap prevention of unethical practices.
praktik yang tidak etis.
Etika Pengadaan Barang dan Jasa Ethics of Procurement of Goods and
Services
Pelaksanaan pengadaan barang dan jasa di Bank mengacu The implementation of goods and services procurement
pada Keputusan Direksi No. 024A/SK-DIR/02/23 at the Bank refers to Board of Directors’ Decision
tanggal 24 Februari 2023 tentang Pedoman Kode Etik No. 024A/SK-DIR/02/23 dated 24 February 2023
Perilaku Karyawan PT Bank Victoria International Tbk. on Employee’s Code of Conduct of PT Bank Victoria
Pedoman ini menjadi landasan dalam menjaga integritas International Tbk. These guidelines serve as the basis
hubungan antara karyawan dan rekanan maupun calon for maintaining the integrity of relationships between
rekanan, dengan berpegang pada prinsip-prinsip berikut: employees and partners, as well as potential partners, by
adhering to the following principles:
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 285
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Tata Kelola Perusahaan
Corporate Governance
1. Tidak menerima tips atau mencari pengadaan 1. Do not accept tips or seek procurement based on
berdasarkan keuntungan pribadi semata. personal interest.
2. Transparansi. 2. Transparency.
3. Mencari penawaran terbaik. 3. Look for the best deals.
4. Tidak terdapat conflict of interest. 4. No conflict of interest.
5. Vendor harus mengikuti peraturan terkait pengadaan 5. Vendors must follow the regulations regarding
barang dan jasa yang berlaku di Bank Victoria. the procurement of goods and services applicable
at Bank Victoria.
Pengadaan Barang dan Jasa Tahun 2025 Procurement of Goods and
Services in 2025
Pada tahun 2025, realisasi pengadaan barang dan jasa In 2025, the Bank’s procurement of goods and services was
Bank tercatat sebesar Rp76.910.546.203,- dengan jumlah recorded at Rp76,910,546,203.- with a total of 13 (thirteen)
kegiatan pengadaan sebanyak 13 (tiga belas) kegiatan. procurement activities.
Perkara Hukum
Legal Cases
Sepanjang tahun 2025, perkara hukum yang dihadapi Bank Throughout 2025, the legal cases faced by the Bank were
sebagai berikut: as follows:
Tata Usaha Negara
Perkara Hukum Perdata Pidana
Legal Cases Civil Criminal State
Administration
Bank Victoria
Telah Selesai (Mempunyai Kekuatan Hukum yang Tetap)
2 - 1
Settled (Final and Binding)
Dalam Proses Penyelesaian
14 - -
In Settlement Process
Dewan Komisaris dan Direksi Bank Victoria
Board of Commissioners and Board of Directors of Bank Victoria
Telah Selesai (Mempunyai Kekuatan Hukum yang Tetap)
- - -
Settled (Final and Binding)
Dalam Proses Penyelesaian
- - -
In Settlement Process
Total 16 - 1
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Perkara Hukum yang Dihadapi Bank Victoria Tahun 2025
Legal Cases Faced by Bank Victoria in 2025
Perkara Perkara
No. 107/Pdt.G/2024/PN Jkt.Sel No. 107/Pdt.G/2024/PN Jkt.Sel
Case Case
Para Pihak Penggugat: Para Pihak Penggugat:
Parties Plaintiff: Parties Plaintiff:
PT Iswara Dewata. PT Iswara Dewata.
Tergugat: Tergugat:
Defendants: Defendants:
• PT Bank Victoria International Tbk. PT Bank Victoria International Tbk.
• Kantor Pelayanan Kekayaan Negara dan
Lelang Kota Denpasar.
• State Assets and Auction Service Office
of Denpasar City.
Pokok Perkara Gugatan perbuatan melawan hukum. Pokok Perkara Gugatan perbuatan melawan hukum.
Case Profile Wrongful acts lawsuit. Case Profile Wrongful acts lawsuit.
Nilai Nominal Gugatan Immateriil / Immaterial: Nilai Nominal Gugatan Material: Rp219.483.844.757,- dan / and:
Nominal Value of Claim Rp1.000.000.000.000,-. Nominal Value of Claim USD11.600.000.
Status Penyelesaian Dalam pemeriksaan perkara di Mahkamah Status Penyelesaian Immateriil / Immaterial: USD201.448.631,91
Perkara Agung Republik Indonesia. Perkara dan / and Rp8.000.000.000.000,-.
Case Settlement Status On case examination at the Supreme Court Case Settlement Status
of the Republic of Indonesia.
Risiko dan Pengaruh Belum ada. Risiko dan Pengaruh Dalam pemeriksaan perkara di Pengadilan
yang Dihadapi Bank None yet. yang Dihadapi Bank Negeri Jakarta Selatan.
Risks Faced by and Risks Faced by and On case examination at South Jakarta
Impact on the Bank Impact on the Bank District Court.
Sanksi Administrasi Belum ada. Sanksi Administrasi Belum ada.
Administrative None yet. Administrative None yet.
Sanctions Sanctions
Perkara Perkara
No. 334/Pdt.G/2025/PN Dps No. 1188/Pdt.G/2024/PN Jkt.Pst
Case Case
Para Pihak Penggugat: Para Pihak Penggugat:
Parties Plaintiff: Parties Plaintiff:
PT Tunas Jaya Sanur. PT Inet Global Indo.
Tergugat: Tergugat:
Defendants: Defendants:
• Kantor Pelayanan Kekayaan Negara dan PT Bank Victoria International Tbk.
Lelang Kota Denpasar.
• State Assets and Auction Service Office
of Denpasar City.
• PT Bank Victoria International Tbk.
• PT Iswara Dewata.
Pokok Perkara Gugatan perlawanan. Pokok Perkara Gugatan perbuatan melawan hukum.
Case Profile Counter claim. Case Profile Wrongful acts lawsuit.
Nilai Nominal Gugatan Material: Rp14.327.446.456,17. Nilai Nominal Gugatan Material: Rp 93.462.000.000,-.
Nominal Value of Claim Nominal Value of Claim
Status Penyelesaian Dalam pemeriksaan perkara di Pengadilan Status Penyelesaian Immateriil / Immaterial: Rp2.000.000.000,-.
Perkara Negeri Denpasar. Perkara
Case Settlement Status On case examination at Denpasar District Case Settlement Status
Court.
Risiko dan Pengaruh Belum ada. Risiko dan Pengaruh Dalam pemeriksaan perkara di Pengadilan
yang Dihadapi Bank None yet. yang Dihadapi Bank Tinggi Jakarta.
Risks Faced by and Risks Faced by and On case examination at Jakarta High Court.
Impact on the Bank Impact on the Bank
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 287
Page 290
Tata Kelola Perusahaan
Corporate Governance
Perkara Perkara
No. 334/Pdt.G/2025/PN Dps No. 1188/Pdt.G/2024/PN Jkt.Pst
Case Case
Sanksi Administrasi Belum ada. Sanksi Administrasi Belum ada.
Administrative None yet. Administrative None yet.
Sanctions Sanctions
Perkara Perkara
No. 727/Pdt.G/2025/PN.Jkt.Pst No. 525/Pdt.G/2024/PN Jkt.Pst
Case Case
Para Pihak Penggugat: Para Pihak Penggugat:
Parties Plaintiff: Parties Plaintiff:
Sukoco Halim. Sucik Mardi.
Tergugat: Tergugat:
Defendants: Defendants:
• PT Inet Global Indo. PT Bank Victoria International Tbk.
• Kantor Pelayanan Kekayaan Negara dan
Lelang Jakarta III.
• State Assets and Auction Service Office
of of Jakarta III.
Pokok Perkara Gugatan perlawanan. Pokok Perkara Gugatan perbuatan melawan hukum.
Case Profile Counter claim. Case Profile Wrongful acts lawsuit.
Nilai Nominal Gugatan - Nilai Nominal Gugatan Material: Rp100.000.000,-.
Nominal Value of Claim Nominal Value of Claim
Status Penyelesaian Dalam pemeriksaan perkara di Pengadilan Status Penyelesaian Dalam pemeriksaan perkara di Mahkamah
Perkara Negeri Jakarta Selatan. Perkara Agung Republik Indonesia.
Case Settlement Status On case examination at outh Jakarta District Case Settlement Status On case examination at the Supreme Court
Court. of the Republic of Indonesia.
Risiko dan Pengaruh Belum ada. Risiko dan Pengaruh Belum ada.
yang Dihadapi Bank None yet. yang Dihadapi Bank None yet.
Risks Faced by and Risks Faced by and
Impact on the Bank Impact on the Bank
Sanksi Administrasi Belum ada. Sanksi Administrasi Belum ada.
Administrative None yet. Administrative None yet.
Sanctions Sanctions
Perkara Perkara
No. 727/Pdt.G/2025/PN.Jkt.Pst No. 525/Pdt.G/2024/PN Jkt.Pst
Case Case
Para Pihak Penggugat: Para Pihak Penggugat:
Parties Plaintiff: Parties Plaintiff:
Sigit Hartono. Firzia Resita.
Tergugat: Tergugat:
Defendants: Defendants:
• PT Bank Victoria International Tbk. • PT Bank Victoria International Tbk.
• PT Bank Victoria International Tbk • Kantor Pelayanan Kekayaan Negara dan
(KCP Muara Karang). Lelang Tangerang II.
• State Assets and Auction Service Office
of Tangerang II.
• PT Matador Lelang Sukses.
Pokok Perkara Gugatan perbuatan melawan hukum. Pokok Perkara Gugatan perlawanan.
Case Profile Wrongful acts lawsuit. Case Profile Counter claim.
Nilai Nominal Gugatan • Material : Rp 5.896.728.000,-. Nilai Nominal Gugatan Material dan Immateriil / and Immate-rial:
Nominal Value of Claim • Immateriil / Immaterial: Rp 470.000.000,- Nominal Value of Claim Rp2.400.000.000,-.
Status Penyelesaian Dalam pemeriksaan perkara di Mahkamah Status Penyelesaian Dalam pemeriksaan perkara di Mahkamah
Perkara Agung Republik Indonesia. Perkara Agung Republik Indonesia.
Case Settlement Status On case examination at the Supreme Court Case Settlement Status On case examination at the Supreme Court
of the Republic of Indonesia. of the Republic of Indonesia.
PT Bank Victoria International Tbk
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Perkara Perkara
No. 727/Pdt.G/2025/PN.Jkt.Pst No. 525/Pdt.G/2024/PN Jkt.Pst
Case Case
Risiko dan Pengaruh Belum ada. Risiko dan Pengaruh Belum ada.
yang Dihadapi Bank None yet. yang Dihadapi Bank None yet.
Risks Faced by and Risks Faced by and
Impact on the Bank Impact on the Bank
Sanksi Administrasi Belum ada. Sanksi Administrasi Belum ada.
Administrative None yet. Administrative None yet.
Sanctions Sanctions
Perkara Perkara
No. 727/Pdt.G/2025/PN.Jkt.Pst No. 525/Pdt.G/2024/PN Jkt.Pst
Case Case
Para Pihak Penggugat: Para Pihak Penggugat:
Parties Plaintiff: Parties Plaintiff:
Sufendi Ismail Chamdani, dan kawan-kawan.
Ismail Chamdani, and fellows
Tergugat:
Defendants: Tergugat:
PT Bank Victoria International Tbk. Defendants:
• Badan Pertanahan Nasional Jakarta Selatan.
• South Jakarta National Land Agency.
• PT Papan Utama Indonesia.
• PT Bank Victoria International Tbk.
Pokok Perkara Gugatan perbuatan melawan hukum. Pokok Perkara Gugatan pertanahan.
Case Profile Wrongful acts lawsuit. Case Profile Land dispute lawsuit.
Nilai Nominal Gugatan • Material : Rp2.645.142.036,42. Nilai Nominal Gugatan -
Nominal Value of Claim • Immateriil / Immaterial: Nominal Value of Claim
Rp3.000.000.000,-.
Status Penyelesaian Pemohon kasasi mencabut permohonan Status Penyelesaian Majelis Hakim pada Mahkamah Agung
Perkara kasasi karena sudah ada upaya damai. Perkara Republik Indonesia telah memutus perkara ini.
Case Settlement Status The cassation petitioner withdrew Case Settlement Status The Panel of Judges at the Supreme Court
the cassation petition due to of the Republic of Indonesia has ruled on
the existence of amicable efforts. this case.
Risiko dan Pengaruh Belum ada. Risiko dan Pengaruh Belum ada.
yang Dihadapi Bank None yet. yang Dihadapi Bank None yet.
Risks Faced by and Risks Faced by and
Impact on the Bank Impact on the Bank
Sanksi Administrasi Belum ada. Sanksi Administrasi Belum ada.
Administrative None yet. Administrative None yet.
Sanctions Sanctions
Perkara Perkara
No. 395/Pdt.G/2025/PN Jkt.Pst No. 202/Pdt.Bth/2024/PN Jkt.Brt
Case Case
Para Pihak Penggugat: Para Pihak Penggugat:
Parties Plaintiff: Parties Plaintiff:
• YPKKP Bandung. Ir Bara Frontasia dan kawan-kawan.
• Riska Nurasyiah. Ir Bara Frontasia and fellows.
• Rinalwan Buchari, MBA.
Tergugat:
Tergugat: Defendants:
Defendants: • PT Karya Technik Multifinance.
• PT Bank Victoria International Tbk. • PT Wellman Denyo.
• PT Corex Intek Indonesia. • PT Bank Victoria International Tbk.
• Kantor Pelayanan Kekayaan Negara dan
Lelang Jakarta V.
• State Assets and Auction Service Office
of Jakarta V.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 289
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Tata Kelola Perusahaan
Corporate Governance
Perkara Perkara
No. 395/Pdt.G/2025/PN Jkt.Pst No. 202/Pdt.Bth/2024/PN Jkt.Brt
Case Case
Pokok Perkara Gugatan perbuatan melawan hukum. Pokok Perkara Gugatan perlawanan.
Case Profile Wrongful acts lawsuit. Case Profile Counter claim.
Nilai Nominal Gugatan • Material : Rp6.077.079.809,50. Nilai Nominal Gugatan -
Nominal Value of Claim • Immateriil / Immaterial: Nominal Value of Claim
Rp1.000.000.000,-.
Status Penyelesaian Dalam pemeriksaan perkara di Pengadilan Status Penyelesaian Dalam pemeriksaan perkara di Mahkamah
Perkara Negeri Jakarta Pusat. Perkara Agung Republik Indonesia.
Case Settlement Status On case examination at Central Jakarta Case Settlement Status On case examination at the Supreme Court
District Court. of the Republic of Indonesia.
Risiko dan Pengaruh Belum ada. Risiko dan Pengaruh Belum ada.
yang Dihadapi Bank None yet. yang Dihadapi Bank None yet.
Risks Faced by and Risks Faced by and
Impact on the Bank Impact on the Bank
Sanksi Administrasi Belum ada. Sanksi Administrasi Belum ada.
Administrative None yet. Administrative None yet.
Sanctions Sanctions
Perkara Perkara
No. 1074/Pdt.Bth/2024/PN Dps No. 954/Pdt.G/2023/PN Dps
Case Case
Para Pihak Penggugat: Para Pihak Penggugat:
Parties Plaintiff: Parties Plaintiff:
• Lim Wan Seng. Johanes Chorman/Johanes/Aping Johanes
• Dr Anner Mangatur Sianipar, SH, MH, Chorman.
CTA.
Tergugat:
Tergugat: Defendants:
Defendants: • Firman Handoko.
• Firman Handoko. • PT Tata Pesona Indonesia.
• Metha Meilina.
• PT Tata Pesona Indonesia. Turut Tergugat:
• PT Bank Victoria International Tbk. Co-Defendant:
• Johanes Chorman/Johanes/Aping PT Bank Victoria International Tbk.
Johanes Chorman.
• PT Central Indonesia.
• Suwarni Sukiman, SH.
Pokok Perkara Gugatan perlawanan pihak ketiga. Pokok Perkara Gugatan wanprestasi.
Case Profile Third party counter claim. Case Profile Default lawsuit.
Nilai Nominal Gugatan Material: Rp30.000.000.000,-. Nilai Nominal Gugatan Material: Rp25.400.000.000,-.
Nominal Value of Claim Nominal Value of Claim
Status Penyelesaian Dalam pemeriksaan perkara di Mahkamah Status Penyelesaian Dalam pemeriksaan perkara di Mahkamah
Perkara Agung Republik Indonesia. Perkara Agung Republik Indonesia.
Case Settlement Status On case examination at the Supreme Court Case Settlement Status On case examination at the Supreme Court
of the Republic of Indonesia. of the Republic of Indonesia.
Risiko dan Pengaruh Belum ada. Risiko dan Pengaruh Belum ada.
yang Dihadapi Bank None yet. yang Dihadapi Bank None yet.
Risks Faced by and Risks Faced by and
Impact on the Bank Impact on the Bank
Sanksi Administrasi Belum ada. Sanksi Administrasi Belum ada.
Administrative None yet. Administrative None yet.
Sanctions Sanctions
PT Bank Victoria International Tbk
290 Laporan Tahunan dan Keberlanjutan 2025
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Perkara Perkara
No. 703/Pdt.G/2024/PN Jkt.Tim No. 606/Pdt.G/2024/PN Jkt.Pst
Case Case
Para Pihak Penggugat: Para Pihak Penggugat:
Parties Plaintiff: Parties Plaintiff:
Ir Zulmarlyan. Liu Ket Men.
Tergugat: Tergugat:
Defendants: Defendants:
• Alin Taslim. • PT Bank Victoria International Tbk.
• PT Bank Victoria International Tbk. • Kantor Pelayanan Kekayaan Negara dan
• Kantor Pelayanan Kekayaan Negara dan Lelang Jakarta III.
Lelang Jakarta III. • State Assets and Auction Service Office
• State Assets and Auction Service Office of of Jakarta III.
of of Jakarta III.
Pokok Perkara Gugatan perlawanan pihak ketiga. Pokok Perkara Gugatan perbuatan melawan hukum.
Case Profile Third party counter claim. Case Profile Wrongful acts lawsuit.
Nilai Nominal Gugatan • Material : Rp1.400.000.000,-. Nilai Nominal Gugatan Material: Rp5.000.000.000,-.
Nominal Value of Claim • Immateriil / Immaterial: Nominal Value of Claim
Rp1.000.000.000,-.
Status Penyelesaian Dalam pemeriksaan perkara di Mahkamah Status Penyelesaian Dalam pemeriksaan perkara di Mahkamah
Perkara Pengadilan Tinggi Jakarta. Perkara Agung Republik Indonesia.
Case Settlement Status On case examination at Jakarta High Court. Case Settlement Status On case examination at the Supreme Court
of the Republic of Indonesia.
Risiko dan Pengaruh Belum ada. Risiko dan Pengaruh Belum ada.
yang Dihadapi Bank None yet. yang Dihadapi Bank None yet.
Risks Faced by and Risks Faced by and
Impact on the Bank Impact on the Bank
Sanksi Administrasi Belum ada. Sanksi Administrasi Belum ada.
Administrative None yet. Administrative None yet.
Sanctions Sanctions
Perkara
No. 1164/Pdt.G/2023/PN Sby
Case
Para Pihak Penggugat:
Parties Plaintiff:
Susanto.
Tergugat:
Defendants:
• PT Bank Victoria International Tbk.
• PT Properindo Gemilang Makmur.
Pokok Perkara Gugatan perbuatan melawan hukum.
Case Profile Wrongful acts lawsuit.
Nilai Nominal Gugatan -
Nominal Value of Claim
Status Penyelesaian Perkara Majelis Hakim pada Mahkamah Agung Republik Indonesia telah memutus perkara ini
Case Settlement Status The Panel of Judges at the Supreme Court of the Republic of Indonesia has ruled on this case.
Risiko dan Pengaruh yang Dihadapi Bank Belum ada.
Risks Faced by and Impact on the Bank None yet.
Sanksi Administrasi Belum ada.
Administrative Sanctions None yet.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 291
Page 294
Tata Kelola Perusahaan
Corporate Governance
Sanksi Administratif
Administrative Sanctions
Pada tahun 2025, anggota Dewan Komisaris dan anggota In 2025, members of Board of Commissioners and members
Direksi tidak menerima sanksi administrasi, baik dari of Board of Directors did not receive any administrative
regulator, perpajakan, maupun perbankan. Sementara sanctions from regulators, tax authorities, or banks.
itu, Bank Victoria menerima sanksi finansial sebesar Meanwhile, Bank Victoria received a financial sanction of
Rp385.700.000,- dari Bank Indonesia dan Otoritas Jasa Rp385,700,000 from Bank Indonesia and Financial Services
Keuangan. Authority.
Program Anti-Pencucian Uang,
Pencegahan Pendanaan Terorisme, dan
Pencegahan Pendanaan Proliferasi Senjata
Pemusnah Massal [POJK F.1]
Anti-Money Laundering, Counter-Terrorist Financing,
and Counter-Proliferation Financing of Weapons of Mass Destruction
Program
Penerapan program Anti-Pencucian Uang, Pencegahan The implementation of Anti-Money Laundering,
Pendanaan Terorisme, dan Pencegahan Pendanaan Counter-Terrorist Financing, and Counter-Proliferation
Proliferasi Senjata Pemusnah Massal (APU, PPT, dan Financing of Weapons of Mass Destruction (AML, CTF,
PPPSPM) merupakan kewajiban yang melekat pada seluruh and CPF) programs is an inherent obligation of all financial
penyedia jasa keuangan, termasuk Bank. Kewajiban ini service providers, including the Bank. This obligation has
menjadi semakin penting seiring dengan berkembangnya become increasingly important in line with the growing
modus kejahatan yang memanfaatkan layanan perbankan number of criminal methods that exploit banking services
untuk tindak pidana pencucian uang, pendanaan terorisme, for money laundering, terrorist financing, and proliferation
maupun proliferasi senjata pemusnah massal. Bank telah of weapons of mass destruction. The Bank has carried out
melaksanakan program APU, PPT, dan PPPSPM dengan AML, CFT, and CPF programs by using risk-based approach,
pendekatan berbasis risiko, disertai kewajiban pelaporan along with mandatory reporting to the Financial Transaction
kepada Pusat Pelaporan dan Analisis Transaksi Keuangan Reports and Analysis Center (PPATK) as the Financial
(PPATK) sebagai Financial Intelligence Unit (FIU). Adapun Intelligence Unit (FIU). The measures taken by the Bank in
langkah-langkah yang ditempuh Bank dalam penerapan implementing such programs are as follows:
program tersebut sebagai berikut:
1. Pengawasan Aktif Direksi dan Dewan Komisaris 1. Active Supervision by the Board of Directors and
terhadap Program APU, PPT, dan PPPSPM Direksi Bank the Board of Commissioners of the AML, CTF, and
memastikan efektivitas penerapan Prinsip APU, PPT, CPF programs. The Bank’s Board of Directors ensures
dan PPPSPM melalui: the effective implementation of the AML, CTF, and CPF
principles through the following measures:
a. Mengusulkan kebijakan dan prosedur tertulis a. Proposing written policies and procedures for
mengenai penerapan program APU, PPT, dan the implementation of the AML, CTF, and CPF
PPPSPM kepada Dewan Komisaris. programs to the Board of Commissioners.
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292 Laporan Tahunan dan Keberlanjutan 2025
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b. Memastikan penerapan program APU, PPT, dan b. Ensuring that the implementation of the AML, CTF,
PPPSPM dilaksanakan sesuai dengan kebijakan dan and CPF programs is carried out in accordance with
prosedur tertulis yang telah ditetapkan. the established written policies and procedures.
c. Membentuk unit kerja khusus dan/atau menunjuk c. Establishing a specialized work unit and/or
pejabat yang bertanggung jawab terhadap appointing officials in charge of the implementation
penerapan program APU, PPT, dan PPPSPM. of the AML, CTF, and CPF programs.
d. Melakukan pengawasan atas kepatuhan unit kerja d. Supervising the compliance of work units in
dalam menerapkan program APU, PPT, dan PPPSPM. implementing the AML, CTF, and CPF programs.
e. Memastikan bahwa kebijakan dan prosedur e. Ensuring that the written policies and procedures
tertulis mengenai penerapan program APU, PPT, for the implementation of the AML, CTF, and CPF
dan PPPSPM sejalan dengan perubahan dan programs align with changes and developments in
pengembangan produk, jasa, dan teknologi di sektor products, services, and technology in the financial
jasa keuangan serta sesuai dengan perkembangan services sector, as well as with the evolving modes
modus TPPU, TPPT, dan/atau PPSPM. of TPPU, TPPT, and/or PPSPM.
f. Memastikan pejabat dan/atau pegawai, khususnya f. Ensuring that officials and/or employees,
pegawai dari satuan kerja terkait dan pegawai especially those from relevant work units and
baru, telah mengikuti pelatihan yang berkaitan new employees, have attended training related to
dengan penerapan program APU, PPT, dan PPPSPM the implementation of the AML, CTF, and CPF
sebanyak 1 (satu) kali dalam 1 (satu) tahun. programs at least once a year.
g. Memastikan adanya pembahasan terkait penerapan g. Ensuring that discussions related to the implementation
program APU, PPT, dan PPPSPM dalam rapat Direksi. of the AML, CTF, and CPF programs are included in
the Board of Directors’ meetings.
Dewan Komisaris bertanggung jawab untuk: The Board of Commissioners is responsible for:
a. Memastikan Bank memiliki kebijakan dan prosedur a. Ensuring that the Bank has policies and procedures
penerapan program APU, PPT, dan PPPSPM. for implementing AML, CTF, and CPF programs.
b. Memberikan persetujuan atas kebijakan dan b. Approving the policies and procedures for
prosedur penerapan program APU, PPT, dan implementing the AML, CTF, and CPF programs
PPPSPM yang diusulkan oleh Direksi. proposed by the Board of Directors.
c. Melakukan evaluasi atas kebijakan dan prosedur c. Evaluating the policies and procedures for
Penerapan Program APU, PPT, dan PPPSPM. implementing the AML, CTF, and CPF programs.
d. Melakukan pengawasan atas pelaksanaan tanggung d. Supervising the execution of the Board of Directors’
jawab Direksi terhadap penerapan program APU, responsibilities regarding the implementation of
PPT, dan PPPSPM. the AML, CTF, and CPF programs.
e. Memastikan adanya pembahasan terkait penerapan e. Ensuring that discussions related to
program APU, PPT, dan PPPSPM dalam rapat Direksi the implementation of the AML, CTF, and CPF
dan Dewan Komisaris. programs are included in the Board of Directors and
Board of Commissioners meetings.
2. Kebijakan dan prosedur penerapan program APU, PPT, 2. Policies and procedures for the implementation of AML,
dan PPPSPM CTF, and CPF programs
Bank telah memiliki kebijakan dan prosedur yang sejalan The Bank has established policies and procedures that
dan sesuai dengan peraturan perundang-undangan dan align with laws and regulations and best practices,
best practices, antara lain mencakup: which include:
a. Uji tuntas nasabah/Customer Due Diligence (CDD) a. Customer Due Diligence (CDD) and/or Enhanced
dan/atau uji lanjut nasabah/Enhance Due Diligence Due Diligence (EDD) for prospective customers,
(EDD) terhadap calon nasabah, nasabah, conductor customers, conductors and Walk-in Customers
dan Walk in Customer (WIC), Beneficial Owner (WIC), Beneficial Owner (BO), and Politically
(BO), dan Politically Exposed Person (PEP). Exposed Persons (PEP).
b. Penghentian sementara transaksi dan penundaan b. Temporary Suspension and delay of transactions.
transaksi.
c. Penolakan transaksi dan penutupan hubungan c. Rejection of transactions and termination of
usaha. business relationships.
d. Pengelolaan risiko pencucian uang dan/atau d. Management of money laundering and/or terrorist
pendanaan terorisme berdasarkan pendekatan financing risks based on a risk-based approach
berbasis risiko (risk-based approach) terkait nasabah, concerning customers, geographical areas/countries,
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2025 Annual and Sustainability Report 293
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Tata Kelola Perusahaan
Corporate Governance
negara/area geografis, produk, jasa dan transaksi, products, services and transactions, as well as
serta jaringan distribusi (delivery channels). delivery channels.
e. Pemantauan dan penginian. e. Monitoring and updating.
f. Cross border correspondent banking. f. Cross-border correspondent banking.
g. Transfer dana. g. Fund transfers.
h. Penatausahaan dokumen. h. Document administration.
i. Pelaporan dan sanksi. i. Reporting and sanctions.
3. Pengendalian internal yang efektif dalam penerapan 3. Effective internal control in the implementation of
APU, PPT, dan PPPSPM, antara lain dilakukan dengan: AML, CTF, and CPF programs is achieved through
the following measures:
a. Memiliki kebijakan dan prosedur APU, PPT, dan a. Establishing appropriate AML, CTF, and CPF
PPPSPM serta pemantauan internal yang tepat. policies and procedures, as well as proper internal
monitoring.
b. Adanya batasan wewenang dan tanggung jawab b. Establishing clear limitations of authority and
yang jelas terhadap satuan kerja terkait dengan responsibility for the work units involved in
penerapan program APU, PPT, dan PPPSPM, baik the implementation of the AML, CTF, and CPF
melalui first line of defense, second line of defense, programs, whether through the first line of defense,
maupun third line of defense. second line of defense, or third line of defense.
c. Melakukan pemeriksaan untuk memastikan c. Conducting audits to ensure the effective
efektivitas pelaksanaan program APU, PPT, dan implementation of the AML, CTF, and CPF programs.
PPPSPM oleh SKAI. The audits are conducted by SKAI.
4. Sistem informasi manajemen 4. Management information system
Untuk mengoptimalkan pemantauan transaksi dalam To optimize transaction monitoring in
pelaksanaan program APU, PPT, dan PPPSPM, Bank the implementation of AML, CTF, and CPF programs,
secara berkelanjutan mengembangkan teknologi sistem the Bank is continuously developing its information
informasi, antara lain: system technology by, among others:
a. Melakukan penyempurnaan sistem dan aplikasi a. Refining the system and supporting applications for
pendukung untuk Laporan Transaksi Keuangan Cash Financial Transaction Reports, International
Tunai, Laporan Transfer Dana dari dan ke Luar Fund Transfer Reports, Suspicious Financial
Negeri, Laporan Transaksi Keuangan Mencurigakan, Transaction Reports, Filtering and Screening
Filtering and Screening Terrorist (DTTOT List), PEP Terrorist (DTTOT List), PEP Screening Detection,
Screening Detection dan Customer Due Diligence and Customer Due Diligence (CDD) Risk Scoring
(CDD) Risk Scoring dalam suatu sistem yaitu within a system called SmartAML. SmartAML is
SmartAML. SmartAML digunakan untuk mendukung used to support the optimal implementation of
pelaksanaan know your customer yang lebih optimal, the “know your customer” process, particularly in
khususnya dalam pendeteksian/pemantauan detecting/monitoring customer transactions that
transaksi nasabah yang memiliki pola perilaku dan exhibit patterns of money laundering, terrorist
pola transaksi pencucian uang dan pendanaan financing, and proliferation of weapons of mass
terorisme, serta pendanaan proliferasi senjata destruction financing behavior.
pemusnah massal.
b. Mengembangkan aplikasi Sistem Terduga b. Developing PPATK’s Suspected Terrorism Financing
Pendanaan Terorisme (SIPENDAR) PPATK. Information System (SIPENDAR) application.
c. Mengembangkan aplikasi Sistem Informasi c. Developing PPATK’s Integrated Service User
Pengguna Jasa Terpadu (SIPESAT) PPATK. Information System (SIPESAT) application.
5. HC dan pelatihan 5. HC and training
Bank menyelenggarakan program pelatihan yang The Bank organizes regular and continuous training
berkesinambungan dan berkala paling sedikit 1 (satu) programs at least once a year to ensure that its
kali dalam 1 (satu) tahun untuk memastikan HC memiliki HC are adequately knowledgeable, especially in
pengetahuan yang memadai, terutama terkait APU, PPT, relation to AML, CTF, and CPF. The training covers
dan PPPSPM. Pelatihan mencakup penerapan peraturan the application of relevant laws and regulations,
perundang-undangan terkait, tipologi pencucian uang typologies of money laundering and terrorist
dan pendanaan terorisme, serta kebijakan dan prosedur financing, as well as internal policies and procedures of
internal program APU, PPT, dan PPPSPM beserta peran the AML, CTF, and CPF programs, along with the
serta tanggung jawab karyawan dalam pencegahan roles and responsibilities of employees in preventing
pencucian uang, pendanaan terorisme, dan pendanaan money laundering, terrorist financing, and financing
proliferasi senjata pemusnah massal. the proliferation of weapons of mass destruction.
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294 Laporan Tahunan dan Keberlanjutan 2025
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Sepanjang tahun 2025, Bank semakin memperkuat Throughout 2025, the Bank further strengthened
implementasi program APU, PPT, dan PPPSPM melalui the implementation of AML, CTF, and CPF program by
peningkatan kompetensi SDM, optimalisasi sistem improving HC competencies, optimizing SmartAML
SmartAML, serta pengembangan teknologi yang adaptif system, and developing technology that adapted to
terhadap pertumbuhan transaksi digital, sehingga the growth of digital transactions. This supported more
mendukung pengelolaan risiko TPPU, TPPT, dan TPPPSPM effective management of TPPU, TPPT, and TPPPSPM risks
secara lebih efektif serta mengantarkan Bank meraih and led to the Bank achieving a "Very Good" rating for
predikat “Sangat Baik” selama 4 (empat) tahun berturut- 4 (four) consecutive years in Financial Integrity Rating (FIR)
turut dalam penilaian Financial Integrity Rating (FIR) on on ML/TF assessment by PPATK.
ML/TF oleh PPATK.
Financial Integrity Rating on Money Financial Integrity Rating on Money
Laundering/Terrorism Financing Laundering/Terrorist Financing
Financial Integrity Rating on Money Laundering and The Financial Integrity Rating on Money Laundering and
Terrorism Financing (FIR on ML/TF) merupakan penilaian Terrorist Financing (FIR on ML/TF) is an assessment of
terhadap integritas dan efektivitas pihak pelapor dalam the integrity and effectiveness of the reporting party in
menjalankan program APU dan PPT, khususnya dari aspek implementing AML and CTF programs, particularly from
kinerja pelaporan APU, PPT, dan PPPSPM. Pengukuran nilai the aspect of AML, CTF, and CPF reporting performance.
FIR on ML/TF dilakukan terhadap 3 (tiga) dimensi, yaitu: The FIR on ML/TF value is measured across
3 (three) dimensions:
1. Dimensi 1 (satu) untuk mengukur tingkat komitmen 1. Dimension 1 (one) measures the commitment level
pihak pelapor dalam mendukung PPATK dan aparat of the reporting party in supporting PPATK and law
penegak hukum dalam penelusuran transaksi keuangan enforcement agencies in tracing financial transactions
terkait indikasi TPPU dan TPPT. related to indications of TPPU and TPPT.
2. Dimensi 2 (dua) untuk mengukur tingkat implementasi 2. Dimension 2 (two) measures the level of implementation
tata kelola pelaporan APU dan PPT yang dilakukan of AML and CTF reporting governance carried out by
oleh pihak pelapor sesuai dengan ketentuan Lembaga the reporting party in accordance with the provisions
Pengawas dan Pengatur (LPP) dan pedoman pelaporan of the Supervisory and Regulatory Bodies (LPP) and
dari PPATK. PPATK reporting guidelines.
3. Dimensi 3 (tiga) untuk mengukur tingkat kepatuhan 3. Dimension 3 (three) measures the compliance level of
pihak pelapor terhadap kewajiban pelaporan APU dan the reporting party with the obligation to report AML
PPT kepada PPATK serta kualitas formal dan material and CTF to PPATK and the formal and material quality of
atas keseluruhan laporan yang telah disampaikan sesuai the overall reports submitted in accordance with PPATK
dengan peraturan PPATK. regulations.
Hasil FIR on ML/TF menjadi tolok ukur bagi PPATK dan The FIR on ML/TF results serves as a benchmark for PPATK
LPP dalam merumuskan langkah-langkah pembinaan, and LPP in formulating risk-based development, supervision,
pengawasan, dan pengaturan berbasis risiko, khususnya and regulation measures, especially for strengthening
untuk penguatan sistem APU dan PPT di setiap pihak the AML and CTF systems in each reporting party and
pelapor dan penguatan integritas sistem keuangan secara strengthening the integrity of the national financial system.
nasional.
Nilai FIR on ML/TF yang diperoleh Bank Victoria pada In 2025, Bank Victoria obtained FIR on ML/TF value of
tahun 2025 sebesar 9,33 yang dikontribusikan oleh dimensi 9.33 contributed by dimension 1 (one) at 9.81 dimension
1 (satu) sebesar 9,81, dimensi 2 (dua) sebesar 10,00, dan 2 (two) at 10.00, and dimension 3 (three) at 8.97. This
dimensi 3 (tiga) sebesar 8,97. Hal ini menunjukkan bahwa achievement indicates that Bank Victoria’s commitment
tingkat komitmen Bank Victoria dalam mendukung PPATK level in supporting PPATK and law enforcement agencies
dan aparat penegak hukum untuk melakukan penelusuran to trace financial transactions related to TPPU and TPPT
transaksi keuangan terkait indikasi TPPU dan TPPT, tingkat indications, the level of implementation of AML and CTF
implementasi tata kelola pelaporan APU dan PPT sesuai reporting governance in accordance with LPP provisions
ketentuan LPP dan pedoman pelaporan PPATK, tingkat and PPATK reporting guidelines, the compliance level
kepatuhan terhadap kewajiban pelaporan APU dan PPT with the obligation to report AML and CTF to PPATK, and
kepada PPATK, serta kualitas laporan yang disampaikan the quality of the reports submitted are in the Very Good
masuk pada kategori Sangat Baik. category.
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Tata Kelola Perusahaan
Corporate Governance
Pemberian Dana Kegiatan Politik
dan Tanggung Jawab Sosial [POJK F.1]
Provision of Funds for Political Activities and Social Responsibility
Bank berkomitmen menjaga independensi dan The Bank is committed to maintaining independence and
profesionalisme dalam menjalankan kegiatan usaha dengan professionalism in performing its business activities by
tidak menyalurkan dana Bank untuk kegiatan politik, not lending Bank funds for political activities, as stated
sebagaimana diatur dalam Kode Etik Bank. Meskipun in the Bank’s Code of Conduct. Nevertheless, the Bank
demikian, Bank menghormati hak setiap karyawan untuk respects the right of all employee to express their personal
mengekspresikan aspirasi politik secara pribadi sepanjang political aspirations as long as they comply with applicable
dilakukan sesuai dengan ketentuan yang berlaku dan tidak regulations and do not create a conflict of interest
menimbulkan benturan kepentingan maupun mengganggu or interfere with the performance of their duties and
pelaksanaan tugas dan tanggung jawabnya. responsibilities.
Selain itu, Bank menetapkan kebijakan yang memastikan Furthermore, the Bank has established a policy that
alokasi dan penggunaan dana tanggung jawab sosial dan ensures the allocation and use of social and environmental
lingkungan (TJSL) dilakukan secara independen dan bebas responsibility (TJSL) funds are carried out independently
dari pengaruh kepentingan pribadi pihak mana pun, baik and free from the influence of personal interests of
dari internal Bank termasuk Pemegang Saham, Direksi, any party, both internally within the Bank, including
Dewan Komisaris, Pejabat Eksekutif, dan pegawai maupun Shareholders, Board of Directors, Board of Commissioners,
dari pihak eksternal, seperti vendor dan pihak lain di luar Executive Officers, and employees, and externally, such as
Bank. Kebijakan ini diterapkan untuk menjamin bahwa vendors and other parties outside the Bank. This policy is
pemanfaatan dana TJSL semata-mata ditujukan bagi implemented to ensure that the use of TJSL funds is solely
kepentingan sosial dan keberlanjutan, serta sejalan dengan for social and sustainability interests, and in line with GCG
prinsip GCG. principles.
Sebagai wujud penerapan prinsip transparansi, Bank As the manifestation of the principle of transparency,
melakukan pengungkapan atas pemberian dana untuk the Bank discloses the provision of funds for social
kegiatan sosial, termasuk dalam rangka penerapan activities, including those related to the implementation
keuangan berkelanjutan, dan memastikan bahwa setiap of sustainable finance, and ensures that each disclosure
pengungkapan paling sedikit mencakup informasi mengenai includes at least information regarding the recipient of
pihak penerima dana dan jumlah dana yang diberikan, funds and the amount of funds provided, in accordance
sesuai dengan ketentuan peraturan perundang-undangan with applicable laws and regulations.
yang berlaku.
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Persaingan Usaha yang Sehat [POJK F.1]
Fair Business Competition
Dalam menjalankan operasionalnya, Bank Victoria In carrying out its operations, Bank Victoria is committed
berkomitmen menjunjung tinggi etika bisnis dan persaingan to upholding business ethics and fair competition.
usaha yang sehat. Bank senantiasa mematuhi ketentuan The Bank consistently complies with the provisions of
Undang-Undang Anti-Monopoli, melakukan kajian pasar Anti-Monopoly Law, conducts market research to
untuk memahami dinamika kompetisi, serta berfokus understand competitive dynamics, and focuses on
pada peningkatan mutu produk dan layanan. Bank juga improving the quality of its products and services. The Bank
berkomitmen melindungi kepentingan nasabah dari praktik is also committed to protecting customer interests from
usaha yang tidak adil. Terkait Hak Kekayaan Intelektual unfair business practices. Regarding Intellectual Property
(HAKI), Bank mendorong seluruh jajaran untuk menghormati Rights (IPR), the Bank encourages all employees to respect
karya pihak lain, berinovasi dalam pengembangan produk other parties’ works, innovate in product and process
dan proses, serta menjaga HAKI yang dimiliki Bank. development, and safeguard the Bank’s IPR.
Kode Etik [POJK F.1] [G-07]
Code of Conduct
Bank berkomitmen untuk menegakkan standar etika tertinggi The Bank is committed to upholding the highest ethical
dalam setiap aktivitas operasional. Komitmen tersebut standards in all operational activities. Such commitment
diwujudkan melalui penerapan Kode Etik yang ditetapkan is realized through the implementation of Code of
berdasarkan Keputusan Direksi No. 024A/SK-DIR/02/23 Conduct established by the Board of Directors’ Decision
tanggal 24 Februari 2023. Kode Etik ini berfungsi sebagai No. 024A/SK-DIR/02/23 dated 24 February 2023. This
pedoman perilaku bagi seluruh insan Bank dalam Code of Conduct serves as a guideline for the conduct
menjalankan tugasnya, sehingga setiap tindakan yang of all Bank employees in performing their duties, ensuring
diambil senantiasa selaras dengan prinsip profesionalisme, that every action taken is always in line with the principles
integritas, serta kepatuhan terhadap Visi, Misi, Nilai-Nilai of professionalism, integrity, and compliance with
Perusahaan, dan ketentuan peraturan yang berlaku, baik the Company’s Vision, Mission, Values, and applicable
internal maupun eksternal. regulations, both internal and external.
Pokok Isi Kode Etik Principles of Code of Conduct
Pokok isi Kode Etik Bank Victoria sebagai berikut: The principles of Bank Victoria’s Code of Conduct are as
follows
1. Standar Etika Bisnis
Standard Business Ethics
a. Etika Bank dengan karyawan. a. Bank’s Ethics with employees.
b. Etika Bank dengan nasabah. b. Bank’s Ethics with customers.
c. Etika Bank dengan penyedia barang dan jasa (evaluasi yang c. Bank’s Ethics with provider of goods and services (objective
objektif dalam pengadaan perlengkapan dan peralatan Bank). evaluation in the procurement of the Bank’s equipment and tools).
d. Etika Bank dengan pesaing. d. Bank’s Ethics with competitors.
e. Etika Bank dengan pemerintah. e. Bank’s Ethics with the government.
f. Etika Bank dengan masyarakat. f. Bank’s Ethics with the communities.
g. Etika Bank dengan media massa. g. Bank’s Ethics with mass media.
h. Etika Bank dengan organisasi profesi. h. Bank’s Ethics with professional organizations.
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Tata Kelola Perusahaan
Corporate Governance
2. Standar Perilaku Karyawan
Standard Code of Conduct
a. Tuntunan perilaku karyawan. a. Employee behavior guidelines.
b. Penanganan benturan kepentingan. b. Management of conflict of interest.
c. Pedoman pemberian dan penerimaan hadiah dan donasi. c. Guidelines for giving and receiving gifts and donations.
d. Pedoman kepatuhan terhadap peraturan. d. Regulatory compliance guidelines.
e. Pedoman menjaga kerahasiaan data dan informasi perusahaan. e. Guidelines for maintaining confidentiality of company data and
information.
f. Pedoman aktivitas politik. f. Political activity guidelines.
g. Pedoman pelaporan atas pelanggaran dan perlindungan pelapor. g. Guidelines for reporting violations and protection of
whistleblower.
Komitmen Kepatuhan Terhadap Commitment to Complying with
Kode Etik Code of Conduct
Penerapan Kode Etik mencakup seluruh jenjang organisasi, The implementation of Code of Conduct covers all levels
mulai dari Dewan Komisaris, Direksi, Pejabat Eksekutif, of the organization, from the Board of Commissioners,
hingga seluruh karyawan. Setiap individu diwajibkan Board of Directors, Executive Officers, and all employees.
untuk memahami secara menyeluruh isi Kode Etik dan Every individual is required to thoroughly understand
menunjukkan komitmennya melalui penandatanganan Surat the Code of Conduct and demonstrate commitment by
Pernyataan yang tercantum pada bagian akhir dokumen signing the Statement Letter included at the end of
tersebut. the document.
Penyebarluasan dan Sosialisasi Kode Etik Circulation and Dissemination of
Code of Conduct
Bank secara konsisten memastikan pemahaman Kode Etik The Bank consistently ensures that understanding of
tertanam kuat di seluruh jajaran melalui berbagai bentuk the Code of Conduct is firmly embedded throughout all
sosialisasi. Kode Etik tersedia dalam media internal yang levels through various forms of dissemination. Code of
dapat diakses kapan saja, dilengkapi dengan komunikasi Conduct is available on internal media that is accessible
rutin berupa memo atau surat dari Direksi maupun Divisi at any time, supplemented by regular communications in
terkait. Selain itu, setiap karyawan dibekali buku saku Kode the form of memos or letters from the Board of Directors
Etik sebagai referensi praktis dalam menjalankan tugas and relevant Divisions. Furthermore, each employee is
sehari-hari. Pemahaman tersebut juga diperkuat melalui provided with the Code of Conduct pocket book as
program pelatihan, kegiatan induksi bagi karyawan baru, a practical reference in performing daily duties. This
hingga forum pembelajaran bersama yang melibatkan pihak understanding is also reinforced through training programs,
eksternal. induction activities for new employees, and collaborative
learning forums involving external parties.
Upaya Penerapan dan Efforts to Implement and Enforce
Penegakan Kode Etik Code of Conduct
Penerapan dan Penegakan Organizational Implementation and
secara Organisasi Enforcement
1. Dewan Komisaris dibantu oleh Komite Remunerasi dan 1. The Board of Commissioners, supported by
Nominasi bertanggung jawab atas dipatuhinya Kode the Remuneration and Nomination Committee, is
Etik di lingkungan Bank. responsible for the compliance of the Code of Conduct
within the Bank.
2. Direksi dibantu oleh Divisi Human Capital Management 2. The Board of Directors, assisted by the Human Capital
& General Affair bertanggung jawab atas penerapan Management & General Affair Division, is responsible
Kode Etik di lingkungan Bank. for the implementation of Code of Conduct within
the Bank.
3. Kepala Divisi, Manajer, dan setingkat Manajer 3. The Head of Division, Manager, and managerial levels
bertanggung jawab atas penerapan Kode Etik are responsible for the implementation of Code of
di lingkungan Divisi/Unit Kerja masing-masing. Conduct in their respective Division/Unit.
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4. Direksi menunjuk Kepala Divisi Human Capital 4. The Board of Directors appoints Head of Human
Management & General Affair beserta jajarannya yang Capital Management & General Affair Division including
bertanggung jawab untuk melaporkan pelanggaran its personnel to be the whistleblower in any violation
terhadap pelaksanaan Kode Etik. against the Code of Conduct.
5. Setiap karyawan wajib membaca Kode Etik melalui 5. It is mandatory for each and every employee to read
intranet dan menandatangani formulir pernyataan the Code of Conduct through intranet and sign
bahwa yang bersangkutan telah membaca, the statement letter to declare that the respective
memahami, dan setuju untuk mematuhi Kode Etik person has read, understood, and agreed to comply with
yang didokumentasikan oleh Divisi Human Capital the Code of Conduct, which thereafter documented
Management & General Affair. by the Human Capital Management & General Affair
Division.
Penegakan Pedoman Kode Etik Enforcement of Code of Conduct
1. Setiap karyawan Bank harus melaporkan setiap fakta 1. Each of the Bank’s employee must report each fact
penyimpangan Pedoman Kode Etik Perilaku Karyawan of violation against Employee’s Code of Conduct to
kepada Divisi Human Capital Management & General the Human Capital Management & General Affair Division
Affair dan identitas pelapor akan dilindungi. and the identity of the whistleblower will be protected.
2. Divisi Human Capital Management & General Affair 2. Human Capital Management & General Affair
menindaklanjuti setiap laporan dan menyampaikan hasil Division will follow-up each report to and submit
kajiannya kepada Direksi dan/atau Dewan Komisaris the assessment result to the Board of Directors
sesuai dengan lingkup tanggung jawabnya. Penanganan and/or Board of Commissioners according to
tindakan penyimpangan terhadap Pedoman Kode Etik the scope of responsibility. Such violation against
Perilaku Karyawan dilakukan melalui penyelidikan Employee’s Code of Conduct will be handled by indepth
yang mendalam dan didasari fakta-fakta yang dapat investigation based on accountable facts.
dipertanggungjawabkan.
3. Direksi dan Dewan Komisaris memutuskan tindakan 3. The Board of Directors and Board of Commissioners
pembinaan, sanksi disiplin dan/atau tindakan perbaikan will decide on a directional action, disciplinary sanction
serta pencegahan yang harus dilaksanakan oleh atasan and/or correctional action and to come up with
langsung di lingkungan masing-masing. prevention to be implemented by the direct supervisor
in the respective scope.
4. Pemberian sanksi bagi pelaku penyimpangan Pedoman 4. The imposition of sanction for the party violating
Kode Etik Perilaku Karyawan. the Employee’s Code of Conduct.
5. Bank memiliki pertimbangan dan hak apabila karyawan 5. The Bank maintains its discretion and right, in the event
melanggar Kode Etik/Peraturan Perusahaan/sistem an employee violates the Code of Conduct/Company
prosedur dengan memberikan langsung surat Regulations/procedures, by directly giving third
peringatan ketiga kepada karyawan yang dinilai warning letter to the relevant employee who is deemed
melakukan penyimpangan berat tanpa perlu surat of conducting serious violation without first giving first
peringatan pertama dan surat peringatan kedua. and second warning letter.
Bentuk Pelanggaran dan Jenis Sanksi Forms and Types of Sanction
Pelanggaran terhadap Kode Etik diperlakukan sebagai hal Violations of the Code of Conduct are treated as serious
yang serius dan akan dikenakan sanksi sesuai tingkatannya. matters and will be subject to appropriate sanctions.
Penentuan sanksi dilakukan dengan mempertimbangkan Sanctions are determined by considering the type of
jenis pelanggaran, tingkat keseriusan, serta evaluasi atas violation, its seriousness, and evaluation on the individual
individu yang bersangkutan. Untuk kategori pelanggaran concerned. For minor violation, sanction can range from
ringan, sanksi dapat berupa teguran lisan hingga surat a verbal warning to first warning letter, which can be
peringatan pertama, yang dapat ditingkatkan menjadi escalated to second and third warning letter if the violation
surat peringatan kedua dan ketiga apabila pelanggaran is repeated. In certain cases, repeated minor violations can
terus berulang. Dalam kasus tertentu, pelanggaran ringan lead to resignation.
yang dilakukan secara berulang dapat berujung pada
pengunduran diri.
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Tata Kelola Perusahaan
Corporate Governance
Sementara itu, pelanggaran pada tingkat sedang dikenakan Meanwhile, moderate violation is subject to sanctions
sanksi mulai dari surat peringatan pertama, yang dapat starting with first warning letter, which can be escalated to
ditingkatkan hingga surat peringatan kedua. Apabila second warning letter. In the event of a recurring violation,
pelanggaran kembali terjadi, sanksi maksimal yang dapat the maximum sanction to be imposed is resignation. For
dijatuhkan adalah pengunduran diri. Untuk pelanggaran severe violations, the consequences are stricter, ranging
berat, konsekuensi yang diberikan lebih tegas, mulai dari from suspension of salary increase to resignation, even for
penghentian kenaikan gaji hingga pengunduran diri, bahkan the first violation.
pada pelanggaran pertama.
Setiap sanksi yang dijatuhkan kepada karyawan disesuaikan Each sanction imposed on employees is in accordance with
dengan aturan kepegawaian yang berlaku, sedangkan applicable personnel regulations, while for the Board of
untuk Dewan Komisaris dan Direksi, mekanisme pemberian Commissioners and Board of Directors, the imposition of
sanksi mengacu pada ketentuan Anggaran Dasar Bank serta sanction mechanism refers to the provisions of the Bank’s
keputusan RUPS. Articles of Association and the resolutions of GMS.
Laporan Penyimpangan Internal Tahun 2025
Internal Deviation Report in 2025
Jumlah Kasus yang Dilakukan oleh
Number of Cases Committed by
Anggota Dewan Komisaris
Pegawai Tidak Tetap dan
Penyimpangan (Internal Fraud) dan Anggota Direksi
Pegawai Tetap Tenaga Kerja Alih Daya
dalam 1 (Satu) Tahun Member of Board of Permanent Employee Non-Permanent and
Internal Fraud in 1 (One) Year Commissioners and Board
Outsourced Employees
of Directors
2025 2024 2025 2024 2025 2024
Total Fraud - - - 1 2 -
Telah Diselesaikan
- - - 1 2 -
Settled
Dalam Proses Penyelesaian di Internal
Bank
- - - - - -
Under Internal Settlement Process in
the Bank
Belum Diupayakan Penyelesaian
- - - - - -
Settlement has not been Sought
Telah Ditindaklanjuti Melalui Proses
Hukum - - - - - -
Followed-Up through Legal Process
Trend Kualitas Penerapan Kode Etik Trend on Quality of Code of
Conduct Implementation
Sepanjang tahun 2025, penerapan Kode Etik di lingkungan Throughout 2025, the Bank’s Code of Conduct was
Bank terlaksana secara konsisten dan efektif. Seluruh implemented consistently and effectively. All employees
karyawan menunjukkan kepatuhan terhadap ketentuan yang demonstrated compliance with applicable regulations,
berlaku, sehingga nilai-nilai integritas dan profesionalisme ensuring that the values of integrity and professionalism
dapat terjaga dalam setiap aktivitas operasional. were maintained in all operational activities.
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Program Kepemilikan Saham oleh Manajemen
dan Karyawan
Management and Employee Stock Ownership Program
Hingga akhir tahun 2025, Bank belum melaksanakan Until the end of 2025, the Bank did not conduct
program kepemilikan saham oleh manajemen (MSOP) management stock ownership program (MSOP) or
maupun program kepemilikan saham oleh karyawan an employee stock ownership program (ESOP). This
(ESOP). Keputusan tersebut didasarkan pada pertimbangan decision is based on strategic considerations and
strategis dan kebutuhan Bank, dengan tetap memperhatikan the Bank’s needs, while still adhering to applicable laws
ketentuan peraturan perundang-undangan yang berlaku. and regulations. The Bank remains open to reviewing
Bank senantiasa membuka peluang untuk mengkaji dan and considering the implementation of similar programs
mempertimbangkan implementasi program serupa di masa in the future if deemed relevant to support improved
mendatang apabila dinilai relevan dalam mendukung performance, motivation, and long-term commitment of
peningkatan kinerja, motivasi, serta komitmen jangka management and employees to the Bank’s growth.
panjang manajemen dan karyawan terhadap pertumbuhan
Bank.
Kebijakan Pengungkapan Informasi
Information Disclosure Policy
Sesuai dengan Peraturan Otoritas Jasa Keuangan Pursuant to the Financial Services Authority Regulation
No. 4 Tahun 2024 tentang Laporan Kepemilikan atau No. 4 of 2024 on Reports of Ownership or Any Changes in
Setiap Perubahan Kepemilikan Saham Perusahaan Terbuka, Ownership of Public Company Shares, members of Board
anggota Dewan Komisaris dan Direksi wajib melaporkan of Commissioners and Board of Directors are required
setiap kepemilikan maupun perubahan kepemilikan saham to report any ownership or changes in share ownership
pada perusahaan terbuka kepada Otoritas Jasa Keuangan in public company to the Financial Services Authority
paling lambat 5 (lima) hari kalender setelah transaksi, serta no later than 5 (five) calendar days after the transaction,
kepada Perseroan paling lambat 3 (tiga) hari kerja. Di Bank, and to the Company no later than 3 (three) business
pelaporan tersebut dilakukan melalui Sekretaris Perusahaan days. At the Bank, this reporting is conducted through
sesuai ketentuan internal guna memastikan kepatuhan the Corporate Secretary in accordance with internal
regulasi. Sepanjang tahun 2025, laporan kepemilikan saham regulations to ensure regulatory compliance. Throughout
anggota Dewan Komisaris dan Direksi telah disampaikan 2025, share ownership reports of members of the Board
kepada Otoritas Jasa Keuangan dan Bursa Efek Indonesia of Commissioners and Board of Directors were submitted
melalui sistem e-reporting, dengan rincian jumlah to the Financial Services Authority and Indonesia Stock
kepemilikan dapat dilihat pada Bab Profil Perusahaan. Exchange through e-reporting system, with the ownership
details can be seen in the Company Profile Chapter.
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Tata Kelola Perusahaan
Corporate Governance
Kebijakan Penerapan Strategi Anti-Korupsi
dan Anti-Fraud [POJK F.1] [G-07] [G-08]
Anti-Corruption and Anti-Fraud Strategy
Implementation Policy
Perkembangan globalisasi dan transformasi digital yang The rapid development of globalization and digital
semakin pesat membawa peluang sekaligus tantangan bagi transformation bring both opportunities and challenges
industri perbankan, termasuk meningkatnya risiko terjadinya to banking industry, including the increased risk of fraud.
fraud atau kecurangan. Bentuk fraud dapat bervariasi, Forms of fraud can vary, ranging from abuse of authority,
mulai dari penyalahgunaan kewenangan, manipulasi manipulation of information, to embezzlement of assets.
informasi, hingga penggelapan aset. Dampaknya tidak The impact not only results in financial losses but also
hanya menimbulkan kerugian finansial, tetapi juga berpotensi has the potential to damage reputation, reduce customer
merusak reputasi, menurunkan tingkat kepercayaan nasabah and stakeholder trust, and pose the risk of sanctions from
dan pemangku kepentingan, serta menimbulkan risiko sanksi supervisory authorities. As a mitigation measure, the Bank
dari otoritas pengawas. Sebagai langkah mitigasi, Bank has established Anti-Fraud Strategy Implementation
telah menetapkan Kebijakan Penerapan Strategi Anti-Fraud Policy through the Board of Directors’ Decision
melalui Keputusan Direksi No. 007/SK-DIR/10/24 tanggal No. 007/SK-DIR/10/24 dated 16 October 2024.
16 Oktober 2024.
Penerapan strategi anti-fraud memiliki tujuan utama untuk The implementation of anti-fraud strategies has the main
melindungi integritas, kepercayaan, dan keberlanjutan objective of protecting the integrity, trust, and sustainability
operasional Bank. Adapun tujuan dari penerapan strategi of the Bank’s operations. The objectives of implementing
anti-fraud, antara lain: anti-fraud strategies are among others:
1. Mengurangi kemungkinan terjadinya tindakan fraud 1. Reducing the possibility of fraud by implementing
melalui penerapan kebijakan dan kontrol yang dirancang policies and controls designed to close loopholes that
untuk menutup celah yang bisa dimanfaatkan untuk may be exploited for fraud.
kecurangan.
2. Meminimalkan kerugian finansial dan operasional yang 2. Minimizing financial and operational losses that may
dapat timbul akibat fraud, serta mengurangi biaya arise due to fraud, and reducing costs related to
terkait pemulihan dan litigasi sebagai upaya perbaikan recovery and litigation as process improvement efforts
proses untuk mencegah kejadian serupa di masa depan. to prevent similar incident in the future.
3. Mempertahankan dan meningkatkan kepercayaan 3. Maintaining and increasing the trust of customers,
nasabah, investor, dan regulator melalui komitmen yang investors, and regulators through a strong commitment
kuat terhadap pencegahan dan penanganan fraud. to preventing and handling fraud.
4. Memastikan kepatuhan terhadap peraturan dan standar 4. Ensuring compliance with regulations and standards set
yang ditetapkan oleh regulator seperti Otoritas Jasa by regulators such as the Financial Services Authority
Keuangan untuk menghindari sanksi hukum. to avoid legal sanctions.
5. Meningkatkan kesadaran (awareness) anti-fraud 5. Raising anti-fraud awareness to risk taking unit as
kepada risk taking unit sebagai upaya pencegahan, an effort to prevent, mitigate, and minimize fraud
mitigasi, dan meminimalkan fraud yang dapat merugikan that may harm the Bank financially or that may affect
Bank secara finansial maupun yang dapat memengaruhi the Bank’s overall operational performance.
kinerja operasional Bank secara keseluruhan.
Sosialisasi Kebijakan Penerapan Dissemination of Anti-Fraud
Strategi Anti-Fraud Strategy Implementation Policy
Untuk memperkuat upaya pencegahan fraud, Bank To strengthen fraud prevention efforts, the Bank
menekankan pentingnya partisipasi aktif dari seluruh karyawan. emphasizes the importance of active participation from all
Komitmen ini diwujudkan melalui program sosialisasi employees. This commitment is realized through an ongoing
anti-fraud yang dilakukan secara berkesinambungan anti-fraud dissemination program by utilizing various
dengan memanfaatkan berbagai media internal dan internal media and learning forums. Throughout 2025,
forum pembelajaran. Sepanjang tahun 2025, Bank telah the Bank carried out 2 (two) dissemination activities for
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melaksanakan 2 (dua) kali kegiatan sosialisasi penerapan anti-fraud strategy implementation in the form of training
strategi anti-fraud dalam bentuk training/pelatihan yang conducted offline (branches within the city) and online
dilakukan secara offline (cabang dalam kota) maupun online (branches outside the city and the head office), so that
(cabang luar kota dan kantor pusat), sehingga karyawan employees continuously obtain the latest understanding of
senantiasa memperoleh pemahaman yang terkini mengenai fraud prevention and are able to apply it in their daily work
pencegahan kecurangan serta mampu menerapkannya activities.
dalam aktivitas kerja sehari-hari.
Kebijakan Perlakuan Adil terhadap
Pemegang Saham [G-08]
Policy on Fair Treatment of Shareholders
Bank menjunjung tinggi prinsip perlakuan yang setara The Bank upholds the principle of equal treatment for all
bagi seluruh Pemegang Saham tanpa membedakan Shareholders, regardless of ownership status, whether
status kepemilikan, baik mayoritas maupun minoritas, majority or minority, domestic or foreign. This commitment
domestik maupun asing. Komitmen ini dituangkan dalam is outlined in the Board of Directors’ Decision Letter
Surat Keputusan Direksi No. 013/SK-DIR/07/24 tanggal No. 013/SK-DIR/07/24 dated 29 July 2024 on Good
29 Juli 2024 perihal Kebijakan Good Corporate Governance Corporate Governance (GCG) Policy, which was prepared
(GCG), yang disusun sesuai dengan ketentuan Otoritas in accordance with the provisions of Financial Services
Jasa Keuangan. Authority.
Dalam rangka melindungi kepentingan Pemegang Saham, To protect the interests of Shareholders, including Minority
termasuk Pemegang Saham Minoritas, Bank memastikan Shareholders, the Bank ensures that Shareholder rights
pemenuhan hak-hak Pemegang Saham secara adil dan are fulfilled fairly and proportionally. Minority Shareholder
proporsional. Hak Pemegang Saham Minoritas, antara lain rights, include:
meliputi:
1. Memperoleh laporan mengenai kondisi keuangan Bank 1. Receiving timely reports on the Bank’s financial
secara tepat waktu. condition.
2. Memperoleh penyelesaian jika Pemegang Saham tidak 2. Receiving resolution if Shareholders disagree with
setuju terhadap aktivitas dan aksi korporasi Bank. the Bank’s activities and corporate actions.
3. Memberikan suara dalam RUPS. 3. Voting at the GMS.
4. Memperoleh dividen berdasarkan keputusan RUPS sesuai 4. Receiving dividends based on GMS resolutions in
dengan ketentuan peraturan perundang-undangan. accordance with laws and regulations.
Sebagai wujud penerapan prinsip transparansi, Bank As the manifestation of the principle of transparency,
menyampaikan informasi yang relevan dan material kepada the Bank discloses relevant and material information to
Pemegang Saham secara terbuka dan tepat waktu melalui Shareholders in an open and timely manner through various
berbagai kanal resmi yang mudah diakses, antara lain situs easily accessible official channels, including the Bank’s
web Bank, Bursa Efek Indonesia, serta Kustodian Sentral website, Indonesia Stock Exchange, and Indonesia Central
Efek Indonesia. Penyampaian informasi tersebut dilakukan Securities Depository. This information is provided in
dalam 2 (dua) bahasa, yaitu Bahasa Indonesia dan Bahasa 2 (two) languages, Indonesian and English, to ensure equal
Inggris, guna memastikan akses informasi yang setara bagi access to information for all Shareholders.
seluruh Pemegang Saham.
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Tata Kelola Perusahaan
Corporate Governance
Kebijakan Pencegahan Insider Trading [POJK F.1] [G-08]
Policy to Prevent Insider Trading
Sebagai wujud penerapan GCG, Bank telah menetapkan As the manifestation of GCG implementation, the Bank
kebijakan pencegahan insider trading yang diatur secara has established a policy to prevent insider trading,
tegas dalam Kode Etik. Kebijakan ini bertujuan untuk expressly stipulated in the Code of Conduct. This policy
memastikan bahwa seluruh kegiatan usaha dilakukan secara aims to ensure that all business activities are conducted
transparan, adil, dan sesuai dengan prinsip keterbukaan transparently, fairly, and in accordance with the principles
di pasar modal. Dalam kebijakan tersebut, Dewan Komisaris, of openness in the capital markets. Under this policy,
Direksi, dan seluruh karyawan Bank dilarang menggunakan the Board of Commissioners, Board of Directors, and
informasi material yang belum tersedia untuk umum all Bank employees are prohibited from using material
sebagai dasar pengambilan keputusan investasi, maupun information that is not yet publicly available as a basis for
menyebarluaskan rencana strategis dan informasi internal investment decisions, or from disseminating strategic plans
lainnya kepada pihak yang tidak berwenang. and other internal information to unauthorized parties.
Penerapan kebijakan pencegahan insider trading ini selaras The implementation of this insider trading prevention
dengan ketentuan peraturan pasar modal yang berlaku, policy is in line with applicable capital market regulations
sekaligus menjadi upaya Bank dalam menjaga kepercayaan and is also part of the Bank’s efforts to maintain the trust of
Pemegang Saham, investor, regulator, dan pemangku shareholders, investors, regulators, and other stakeholders.
kepentingan lainnya. Dengan adanya pedoman ini, Bank With these guidelines, the Bank ensures that every action
memastikan bahwa setiap tindakan dan keputusan yang and decision taken is always based on the principles of
diambil senantiasa berlandaskan prinsip integritas, integrity, accountability, and compliance with binding
akuntabilitas, serta kepatuhan terhadap regulasi yang regulations.
mengikat.
Whistleblowing System [POJK F.1]
Whistleblowing System
Sebagai bagian dari komitmen memperkuat pengendalian As part of its commitment to strengthening internal
internal dan mencegah terjadinya kecurangan, Bank telah controls and preventing fraud, the Bank has established
membentuk sistem pelaporan pelanggaran (whistleblowing whistleblowing system (WBS). This mechanism provides
system/WBS). Mekanisme ini memberikan ruang bagi a space for employees and related parties to report
karyawan maupun pihak terkait untuk melaporkan dugaan suspected violations safely and responsibly. The WBS not
pelanggaran secara aman dan bertanggung jawab. only serves as a means of early detection of potential fraud
Kehadiran WBS tidak hanya menjadi sarana deteksi dini but also serves as a crucial instrument in upholding GCG
terhadap potensi fraud, tetapi juga berfungsi sebagai principles. By implementing this system, the Bank strives
instrumen penting dalam menegakkan prinsip GCG. Dengan to build a work culture that upholds transparency, integrity,
penerapan sistem ini, Bank berupaya membangun budaya and accountability.
kerja yang menjunjung tinggi transparansi, integritas, serta
akuntabilitas.
Kebijakan Whistleblowing System Whistleblowing System Policy
Kebijakan WBS di Bank diatur melalui Keputusan Direksi The Bank’s WBS policy is regulated by the Board of Directors’
No. 008/SK-DIR/11/24 tanggal 20 November 2024 tentang Decision No. 008/SK-DIR/11/24 dated 20 November 2024
Standar Operasional Prosedur Whistleblowing System. on the Standard Operating Procedures for Whistleblowing
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Dokumen ini menjadi pedoman utama yang mengatur tata System. This document serves as the primary guideline
kelola sistem, mulai dari struktur pengelolaan, alur pelaporan, governing system governance, from management structure
hingga mekanisme penanganan dugaan pelanggaran. and reporting flow to mechanisms for handling alleged
Kebijakan tersebut juga menegaskan adanya perlindungan violations. The policy also emphasizes legal protection for
hukum bagi pelapor, termasuk jenis perlindungan yang whistleblowers, including the types of protection provided,
diberikan, serta mengatur proses pemantauan dan evaluasi and regulates monitoring and evaluation process to ensure
untuk memastikan efektivitas implementasinya. effective implementation.
Selain itu, standar operasional prosedur WBS menetapkan Furthermore, standard operating procedures for WBS
peran dan tanggung jawab pengelola dalam menjalankan define the managers’ roles and responsibilities in performing
fungsi WBS secara transparan dan akuntabel yang diuraikan WBS function in a transparent and accountable manner, as
sebagai berikut: outlined below:
1. Melaksanakan program promosi dan sosialisasi secara 1. Carry out an extensive and intensive promotion and
ekstensif dan intensif supaya pelaksanaan prosedur dissemination program so that the implementation of
WBS dapat dipahami dengan benar. WBS procedures can be understood correctly.
2. Menyelenggarakan tata laksana organisasi sedemikian 2. Conduct organizational governance in such a way that
rupa sehingga laporan pelanggaran yang disampaikan the violation report submitted can be handled properly
dapat ditangani dengan baik serta terdokumentasi and well documented, but the confidentiality of
dengan baik, namun kerahasiaan pelapor juga tetap the reporter is also guaranteed.
terjamin.
3. Melakukan laporan setiap semester kepada Direksi 3. Conduct a semester report to the Board of Directors
tentang pelaksanaan program WBS terkait laporan on the implementation of WBS program on allegedly
dugaan pelanggaran, meliputi sekurang-kurangnya: infringement reports, which include at least:
a. Apakah prosedur WBS dapat diterapkan dengan a. Is the WBS procedure properly implemented and
baik dan mendapatkan sambutan yang positif dari gained positive response from employees or other
karyawan ataupun para pemangku kepentingan stakeholders?
lainnya?
b. Apakah prosedur WBS cukup efektif dalam melakukan b. Is the WBS procedure effective enough in early
deteksi dini dan pencegahan penyimpangan ataupun detection and prevention of irregularities or
pelanggaran? offenses?
c. Apakah terdapat suatu pola pelanggaran c. Is there any particular pattern of repeated
tertentu yang sering berulang? Apakah kira-kira violations? What are the causes?
penyebabnya?
d. Saran perbaikan untuk meningkatkan efektivitas d. Suggestions for improvement to increase
penerapan WBS dalam mencapai sasaran the effectiveness of WBS implementation in
penciptaan iklim kerja yang terbuka, tulus, dan achieving the objectives of creating an open,
bertanggung jawab. sincere, and responsible work climate.
Sosialisasi Kebijakan Dissemination of Whistleblowing
Whistleblowing System System Policy
Sosialisasi Internal Internal Dissemination
1. Tim Pengelola WBS secara rutin mengadakan pelatihan 1. The WBS Management Team regularly holds training to
untuk meningkatkan kesadaran karyawan terkait WBS. increase employee awareness regarding WBS.
2. Pengiriman e-mail bulanan kepada karyawan untuk 2. Sending monthly e-mails to employees to provide
memberikan edukasi dan pengingat tentang kebijakan education and reminders about WBS policy.
WBS.
Sosialisasi Eksternal External Dissemination
1. Informasi mengenai kebijakan WBS disampaikan melalui 1. Information on WBS policy is presented through
situs web Bank. the Bank’s website.
2. Penyebaran materi WBS melalui buletin internal dan 2. Dissemination of WBS materials through internal
poster yang dipasang di area kerja. bulletins and posters installed in working areas.
3. Kegiatan sosialisasi etika yang dilakukan kepada pihak 3. Activities of ethics dissemination carried out to related
eksternal terkait. external parties.
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Tata Kelola Perusahaan
Corporate Governance
Jenis Pelanggaran yang Dapat Dilaporkan Types of Violation that Can Be Reported
Melalui kebijakan WBS, Bank memberikan saluran pelaporan Through WBS policy, the Bank provides a dedicated
khusus untuk berbagai bentuk dugaan pelanggaran yang reporting channel for various forms of alleged violations
terkait langsung dengan kegiatan maupun kepentingan directly related to the Bank’s activities or interests. Reports
Bank. Laporan yang disampaikan dibatasi pada tindakan are limited to actions occurring within the Bank or involving
yang terjadi di lingkungan Bank atau melibatkan pihak yang parties related to the Bank. The categories of violations that
berhubungan dengan Bank. Adapun kategori pelanggaran can be reported include:
yang dapat dilaporkan meliputi:
1. Seluruh tindakan melanggar hukum pidana (misalnya: 1. All actions that violate criminal law (e.g. theft, fraud,
pencurian, penipuan, penggunaan narkoba, dan lain drug use, etc.).
sebagainya).
2. Penyalahgunaan wewenang dalam melayani nasabah, 2. Misuse of authority in serving the customers, debtors,
debitur, vendor atau pemasok lainnya (misalnya: vendors, or other suppliers (e.g. unwarranted payment
penundaan pembayaran tidak beralasan, pemerasan, delays, extortion, etc.).
dan lain sebagainya).
3. Pelanggaran peraturan perbankan yang diatur dalam 3. Violation of banking regulations stipulated in Banking
Undang-Undang tentang Perbankan (misalnya: Law (for example: not practicing prudent principles,
tidak melaksanakan prinsip kehati-hatian, membuka disclosing customers’ confidential information to
rahasia nasabah kepada yang tidak berhak, melakukan unauthorized parties, making incorrect records, asking
pencatatan yang tidak benar, meminta uang atas jasa for money for the banking services performed).
pelayanan perbankan yang dilakukan).
4. Pelanggaran peraturan perpajakan atau aturan 4. Violations of tax regulations or corporate financial
pelaporan keuangan perusahaan yang tidak sesuai reporting regulations that are not in accordance with
dengan Pernyataan Standar Akuntansi Keuangan. the Statement of Financial Accounting Standards.
5. Perbuatan yang dapat merugikan Bank, baik finansial 5. Acts that may harm the Bank, both financially and
maupun non-finansial, termasuk mencederai citra Bank. nonfinancially, including harm the Bank’s image.
6. Pelanggaran aturan internal yang dapat menciderai 6. Violations of internal rules that may jeopardize
integritas pelaporan perusahaan, baik di bidang the integrity of the corporate reporting, whether in
keuangan ataupun bidang lainnya. finance or other fields.
7. Perbuatan yang membahayakan keselamatan dan 7. Acts that endanger occupational safety and health.
kesehatan kerja.
Cara Penyampaian Laporan Pelanggaran Mechanism to Submit Whistleblowing
dan Pihak yang Mengelola Pelanggaran Report and Party Managing the Violations
Bank Victoria menyediakan mekanisme WBS yang memberi Bank Victoria provides WBS mechanism that allows
keleluasaan bagi pelapor dalam menyampaikan dugaan whistleblowers to freely submit alleged violations
pelanggaran melalui berbagai kanal komunikasi. Laporan through various communication channels. Reports can
dapat disampaikan baik secara tertulis maupun lisan, be submitted either in writing or verbally, using media
menggunakan media seperti surat, email, telepon, atau such as letters, email, telephone, or text messages, all of
pesan singkat, yang seluruhnya dikelola oleh Departemen which are managed by the Anti-Fraud Department through
Anti-Fraud melalui prosedur berikut: the following procedures:
1. Melalui Surat 1. By Mail
Laporan dapat ditujukan kepada Direktur Kepatuhan Reports can be addressed to the Director of Compliance
dan Manajemen Risiko dan ditembuskan kepada and Risk Management with a copy to the Anti-Fraud
Departemen Anti-Fraud di alamat Graha BIP Lt. 10, Department at Gedung Graha BIP Lt. 10 Jl. Gatot
Jl. Gatot Subroto Kav. 23, Karet Semanggi, Setiabudi, Subroto Kav. 23, Kel. Karet Semanggi, Kec. Setiabudi,
Jakarta Selatan, DKI Jakarta 12930. Jakarta Selatan 12930.
2. Melalui Email 2. By E-mail
a. Departemen Anti-Fraud, jika terlapor adalah a. Anti-Fraud Department, if the reported party
karyawan, dapat dihubungi melalui email: is an employee, can be contacted via e-mail:
unitantifraud@victoriabank.co.id. unitantifraud@victoriabank.co.id.
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b. Direktur Kepatuhan dan Manajemen Risiko, b. Director of Compliance and Risk Management,
jika terlapor adalah anggota Dewan Komisaris, if the reported party is member of the Board of
dapat dihubungi melalui email: Commissioners, can be contacted via e-mail:
unitantifrauddireksi@victoriabank.co.id. unitantifrauddireksi@victoriabank.co.id.
c. Dewan Komisaris, jika terlapor adalah anggota c. The Board of Commissioners, if the reported party is
Direksi, dapat dihubungi melalui email: member of the Board of Directors, can be contacted
unitantifraudkomisaris@victoriabank.co.id. via email: unitantifraudkomisaris@victoriabank.co.id.
3. Melalui Telepon atau SMS 3. By Telephone or SMS
Laporan dapat disampaikan melalui nomor telepon atau Reports can be submitted via telephone number or
SMS ke: 0811 9615 009. SMS to: 0811 9615 009.
Perlindungan bagi Pelapor Protection for Whistleblower
Dalam rangka memastikan efektivitas proses penanganan To ensure the effectiveness of the report handling
laporan, Bank mendorong pelapor untuk menyertakan process, the Bank encourages whistleblowers to include
identitas diri agar Tim Anti-Fraud dapat melakukan klarifikasi personal identification so that the Anti-Fraud Team can
dan investigasi secara lebih optimal. Bank menjamin conduct clarification and investigations more effectively.
kerahasiaan identitas pelapor yang dijaga sepenuhnya The Bank guarantees the confidentiality of whistleblower’s
oleh Tim Anti-Fraud serta dilindungi oleh komitmen Dewan identity, which is fully maintained by the Anti-Fraud
Komisaris dan Direksi. Informasi dasar yang diharapkan Team and protected by the commitment of the Board of
mencakup alamat surat atau email, nomor telepon, maupun Commissioners and Board of Directors. Basic information
nomor telepon seluler. Apabila pelapor menghadapi potensi required includes a mailing or email address, telephone
ancaman sebagai akibat dari laporan yang disampaikan, number, and mobile phone number. In the event
Bank memiliki kewajiban untuk memberikan perlindungan the whistleblower faces potential threats as a result of
sebagai berikut: the report, the Bank shall provide the following protection:
1. Perlindungan fisik bagi pelapor dan keluarganya. 1. Physical protection for the whistleblower and the family
members.
2. Perlindungan atas harta benda pelapor dan keluarganya 2. Protection for the whistleblower’s and family member’s
terhadap ancaman, teror, atau tindakan balas dendam. properties against threat, terror, or acts of revenge.
3. Perlindungan administratif, termasuk pencegahan 3. Administrative protection, including prevention of
terhadap penundaan kenaikan pangkat, pemecatan, suspension in promotion, dismissal, expulsion at work,
pengucilan di tempat kerja, mutasi yang tidak adil, serta unfair transfer, and position security assurance.
jaminan keamanan kerja.
4. Perlindungan hukum dalam proses litigasi di Pengadilan 4. Legal protection in the litigation process in the District
Negeri, termasuk biaya hukum yang ditanggung, Court, including legal costs borne, and if necessary,
dan jika diperlukan, perlindungan tambahan melalui additional protection through Witness and Victim
Lembaga Perlindungan Saksi dan Korban. Protection Agency.
Penanganan Pengaduan Complaint Handling
Setiap pengaduan yang diterima Bank, baik berupa keluhan, Every complaint received by the Bank, whether in the form
laporan, maupun informasi terkait dugaan tindakan yang of a complaint, report, or information regarding alleged
berpotensi menimbulkan fraud, ditindaklanjuti melalui actions that could potentially lead to fraud, will be followed
mekanisme berikut: up through the following mechanisms:
1. Jika laporan yang diterima terindikasi pelanggaran 1. If the report received indicates fraud violation,
fraud, maka Departemen Anti-Fraud akan melakukan the Anti-Fraud Department will conduct an investigation
investigasi untuk memastikan kebenaran laporan to ensure the truth of the report.
tersebut.
2. Jika laporan yang diterima termasuk dalam kategori 2. If the report received is included in category of
pelanggaran non-fraud, maka Departemen Anti-Fraud non-fraud violation, the Anti-Fraud Department will
akan menginisiasi tindak lanjut dengan mengoordinasikan initiate follow-up by coordinating the report to relevant
laporan tersebut kepada unit kerja terkait untuk work unit for further handling.
penanganan lebih lanjut.
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Tata Kelola Perusahaan
Corporate Governance
Laporan Pelanggaran Tahun 2025 dan Whistleblowing Report in 2025
Tindak Lanjutnya and Its Follow-Up
Sepanjang tahun 2025, Bank menerima 2 (dua) laporan Throughout 2025, the Bank received. 2 (two) reports of
pelanggaran melalui WBS. Seluruh laporan tersebut telah violations through WBS. All of these reports were followed
ditindaklanjuti dan diselesaikan. up and settled.
Akses Informasi dan Data Perusahaan
Access to Company’s Information and Data
Bank menyediakan akses informasi dan data perusahaan The Bank provides access to company information and
bagi seluruh pemangku kepentingan melalui berbagai data for all stakeholders through various official channels.
saluran resmi. Informasi keuangan maupun non-keuangan, Financial and non-financial information, including mandatory
termasuk laporan wajib, produk dan fasilitas, peluang karier, reports, products and facilities, career opportunities, and
hingga materi tata kelola dapat diakses melalui situs web governance materials, is accessible through the Bank’s
resmi Bank di www.victoriabank.co.id. Selain itu, Bank juga official website at www.victoriabank.co.id. Furthermore,
membuka jalur komunikasi melalui call center di nomor the Bank also provides communication channels
1500977, email costumercare@victoriabank.co.id, serta through its call center at 1500977, email customercare@
media sosial resmi seperti Facebook (@BankVictoriaID), victoriabank.co.id, and official social media platforms such
Youtube (Bank Victoria), dan Instagram (@bankvictoria). as Facebook (@BankVictoriaID), YouTube (Bank Victoria),
and Instagram (@bankvictoria).
Sebagai wujud transparansi, Bank secara rutin As a form of transparency, the Bank regularly publishes
mempublikasikan informasi melalui siaran pers dan information through press releases and internal bulletins.In
buletin internal. Pada tahun 2025, Bank telah menerbitkan 2025, the Bank published 21 (twenty-one) bulletins titled
21 (dua puluh satu) konten buletin bertajuk Victoria News. Victoria News. This information is also reinforced through
Informasi tersebut juga diperkuat dengan media elektronik, electronic media, including distribution through email to
termasuk distribusi melalui email corporate secretary the corporate secretary at corsec@victoriabank.co.id.
di corsec@victoriabank.co.id.
Untuk memudahkan akses, pemangku kepentingan dapat For easier access, stakeholders can register their identities
mendaftarkan identitas serta alamat email ke dalam mailing and email addresses on the Bank’s mailing list. As such,
list yang disediakan Bank. Dengan demikian, pemangku stakeholders can receive the latest information regularly
kepentingan dapat menerima informasi terkini secara and transparently.
berkala dan transparan.
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Implementasi Tata Kelola Perusahaan Terbuka
Implementation of Corporate Governance of Public Company
Sepanjang tahun 2025, Bank telah mengimplementasikan Throughout 2025, the Bank implemented GCG
prinsip-prinsip GCG dengan berpedoman pada Pedoman principles in accordance with the Guidelines for Public
Tata Kelola Perusahaan Terbuka sebagaimana diatur dalam Company Governance as stipulated in Financial Services
Peraturan Otoritas Jasa Keuangan No. 21/POJK.04/2015 Authority Regulation No. 21/POJK.04/2015 and Financial
serta Surat Edaran Otoritas Jasa Keuangan Services Authority Circular No. 32/SEOJK.04/2015.
No. 32/SEOJK.04/2015. Penerapan pedoman tersebut The implementation of these guidelines is outlined as
diuraikan sebagai berikut: follows:
Aspek 1: Hubungan Perusahaan Terbuka dengan Pemegang Saham dalam Menjamin Hak-Hak Pemegang Saham
Aspect 1: Relationship between the Public Company and Shareholders in Guaranteeing the Shareholders’ Rights
Prinsip 1: Meningkatkan Nilai Penyelenggaraan RUPS.
Principle 1: Increasing the Value of Convening GMS.
Rekomendasi 1: Penerapan:
Status:
Recommendation 1: Implementation:
Perusahaan terbuka memiliki cara atau prosedur Pada RUPS Tahunan 2025, Bank melaksanakan pengambilan keputusan Terpenuhi
teknis pengumpulan suara (voting), baik secara melalui musyawarah untuk mufakat sesuai Peraturan Otoritas Jasa Keuangan
terbuka maupun tertutup yang mengedepankan No. 15 Tahun 2020. Apabila mufakat tidak tercapai, keputusan diambil melalui
independensi, dan kepentingan Pemegang Saham. pemungutan suara secara terbuka, baik secara langsung maupun melalui eASY.
KSEI. Seluruh ketentuan diatur dalam Anggaran Dasar dan tata tertib RUPS yang
dibagikan kepada Pemegang Saham serta tersedia di situs web Bank.
The public company has technical voting methods At the 2025 Annual GMS, the Bank adopted resolutions through deliberation Complied
or procedures, either open or close, prioritizing to reach consensus in accordance with Financial Services Authority Regulation
independence, and interest of Shareholders. No. 15 of 2020. In the event consensus is not reached, resolutions are made
through open voting, either in person or through eASY.KSEI. All provisions are
stipulated in the Articles of Association and GMS rules of procedure distributed
to Shareholders and available on the Bank’s website.
Rekomendasi 2: Penerapan:
Status:
Recommendation 2: Implementation:
Seluruh anggota Direksi dan anggota Dalam RUPS Tahunan 2025, seluruh anggota Direksi dan Dewan Komisaris hadir.
Dewan Komisaris perusahaan terbuka hadir dalam Terpenuhi
RUPS Tahunan.
All members of Board of Directors and members In the 2025 Annual GMS, all members of the Board of Directors and Complied
of Board of Commissioners of the public company Board of Commissioners were present.
attend the Annual GMS.
Rekomendasi 3: Penerapan:
Status:
Recommendation 3: Implementation:
Ringkasan risalah RUPS tersedia dalam situs Ringkasan Risalah RUPS Tahunan 2025 dalam Bahasa Indonesia dan Inggris
web perusahaan terbuka paling sedikit selama diumumkan paling lambat 2 (dua) hari kerja setelah pelaksanaan RUPS melalui
1 (satu) tahun. situs web Bank, sistem pelaporan elektronik Bursa Efek Indonesia, Otoritas
Terpenuhi
Jasa Keuangan, serta eASY.KSEI. Informasi terkait pelaksanaan RUPS, termasuk
Ringkasan Risalah RUPS 5 (lima) tahun terakhir juga tersedia pada situs web
Bank.
Summary of GMS minutes is available on the public The Summary of Minutes of the 2025 Annual GMS in Indonesian and English are Complied
company’s website for at least 1 (one) year. announced no later than 2 (two) working days following GMS implementation
via the Bank’s website, electronic reporting system of Indonesia Stock
Exchange, Financial Services Authority, and eASY.KSEI. Information on GMS
implementation, including the Summary of Minutes of GMS for the past
5 (five) years, is also available on the Bank’s website.
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Prinsip 2: Meningkatkan Kualitas Komunikasi Perusahaan Terbuka dengan Pemegang Saham atau Investor.
Principle 2: Increasing the Communication Quality between the Public Company and Shareholders or Investors.
Rekomendasi 4: Penerapan:
Status:
Recommendation 4: Implementation:
Perusahaan terbuka memiliki suatu kebijakan Sebagai wujud keterbukaan informasi, Bank menetapkan kebijakan komunikasi
komunikasi dengan Pemegang Saham atau investor. dengan Pemegang Saham yang berpedoman pada Anggaran Dasar. Seluruh
Terpenuhi
informasi penting mengenai kegiatan dan kinerja Bank disampaikan secara
transparan serta dapat diakses publik melalui situs web resmi Bank.
The public company has communication policy with As the manifestation of information transparency, the Bank has established Complied
the Shareholders or investors. a communication policy with Shareholders guided by the Articles of Association.
All important information regarding the Bank’s activities and performance
is presented transparently and is publicly accessible through the Bank’s official
website.
Rekomendasi 5: Penerapan:
Status:
Recommendation 5: Implementation:
Perusahaan terbuka mengungkapkan kebijakan Bank menjalankan kebijakan komunikasi dengan Pemegang Saham dan investor
komunikasi perusahaan terbuka dengan Pemegang secara terbuka, dengan memastikan seluruh ketentuan dan mekanisme Terpenuhi
Saham atau investor dalam situs web. komunikasi tersebut dipublikasikan melalui situs web resmi Bank.
The public company discloses its policy on The Bank carries out an open communication policy with Shareholders and Complied
communication with Shareholders or investors on investors, ensuring that all provisions and communication mechanisms are
the website. published on the Bank’s official website.
Aspek 2: Fungsi dan Peran Dewan Komisaris
Aspect 2: Functions and Roles of the Board of Commissioners
Prinsip 3: Memperkuat Keanggotaan dan Komposisi Dewan Komisaris.
Principle 3: Strengthening the Board of Commissioners’ Membership and Composition.
Rekomendasi 6: Penerapan:
Status:
Recommendation 6: Implementation:
Penentuan jumlah anggota Dewan Komisaris Bank telah memenuhi ketentuan Pasal 20 Peraturan Otoritas Jasa Keuangan
mempertimbangkan kondisi perusahaan terbuka. No. 33/POJK.04/2014 dan Pasal 35 ayat 1 Peraturan Otoritas Jasa Keuangan
No. 17 Tahun 2023 mengenai susunan Dewan Komisaris. Per 31 Desember 2025, Terpenuhi
Dewan Komisaris Bank berjumlah 3 (tiga) orang, terdiri atas 2 (dua) Komisaris
Independen dan 1 (satu) Komisaris Non-Independen.
The determination of number of Board of The Bank has complied with the provisions of Article 20 of Financial Services Complied
Commissioners’ members considers the public Authority Regulation No. 33/POJK.04/2014 and Article 35 paragraph 1 of
company’s condition. Financial Services Authority Regulation No. 17 of 2023 on the composition of
the Board of Commissioners. As of 31 December 2025, the Bank’s Board of
Commissioners comprised 3 (three) members, consisting of 2 (two) Independent
Commissioners and 1 (one) Non-Independent Commissioner.
Rekomendasi 7: Penerapan:
Status:
Recommendation 7: Implementation:
Penentuan komposisi anggota Dewan Komisaris Komposisi anggota Dewan Komisaris telah memperhatikan keberagaman Terpenuhi
memperhatikan keberagaman keahlian, pengetahuan, keahlian, pengetahuan, dan pengalaman yang dibutuhkan.
dan pengalaman yang dibutuhkan.
The determination of Board of Commissioners’ The composition of the Board of Commissioners has considered the diversity of Complied
composition considers the range of expertise, skills, knowledge, and experience required.
knowledge, and experience required.
Prinsip 4: Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Dewan Komisaris.
Principle 4: Increasing the Quality of Implementation of Board of Commissioners’ Duties and Responsibilities.
Rekomendasi 8: Penerapan:
Status:
Recommendation 8: Implementation:
Dewan Komisaris mempunyai kebijakan penilaian Bank menetapkan mekanisme penilaian kinerja Dewan Komisaris melalui BOC Terpenuhi
sendiri (self-assessment) untuk menilai kinerja Charter sebagai pedoman utama. Proses penilaian beserta hasilnya disampaikan
Dewan Komisaris. secara transparan dalam Laporan Tahunan ini sebagai bentuk akuntabilitas
pelaksanaan tugas pengawasan.
The Board of Commissioners has self-assessment The Bank has established performance assessment mechanism for the Board of Complied
policy to assess the Board of Commissioners’ Commissioners through BOC Charter as its primary guideline. The assessment
performance. process and its results are transparently presented in this Annual Report as
a form of accountability for the implementation of supervisory duties.
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Rekomendasi 9: Penerapan:
Status:
Recommendation 9: Implementation:
Kebijakan penilaian sendiri (self-assessment) untuk Penilaian kinerja Dewan Komisaris dilaksanakan berdasarkan kebijakan yang Terpenuhi
menilai kinerja Dewan Komisaris, diungkapkan tertuang dalam BOC Charter. Hasil penilaian tersebut dipublikasikan dalam
melalui Laporan Tahunan perusahaan terbuka. Laporan Tahunan ini sebagai bentuk transparansi dan pertanggungjawaban
Bank.
The self-assessment policy to assess the Board The performance assessment of the Board of Commissioners is carried out Complied
of Commissioners’ performance is disclosed in based on the policies outlined in BOC Charter. The results of such assessments
the public company’s Annual Report. are published in this Annual Report as a form of transparency and accountability
for the Bank.
Rekomendasi 10: Penerapan:
Status:
Recommendation 10: Implementation:
Dewan Komisaris mempunyai kebijakan terkait Dewan Komisaris berpedoman pada BOC Charter yang memuat ketentuan Terpenuhi
pengunduran diri anggota Dewan Komisaris apabila terkait mekanisme pemberhentian apabila terdapat anggota yang terbukti
terlibat dalam kejahatan keuangan. melakukan pelanggaran atau tindak kejahatan di bidang keuangan.
The Board of Commissioners has policy related The Board of Commissioners is guided by BOC Charter which contains Complied
to resignation of the Board of Commissioners’ provisions on dismissal mechanism for members found guilty of violations or
members if involved in financial crime. crimes in financial sector.
Rekomendasi 11: Penerapan:
Status:
Recommendation 11: Implementation:
Dewan Komisaris atau Komite yang menjalankan Komite Remunerasi dan Nominasi menerapkan kebijakan khusus terkait proses Terpenuhi
fungsi nominasi dan remunerasi menyusun kebijakan nominasi anggota Direksi, yang disusun secara terstruktur dalam Kebijakan
suksesi dalam proses nominasi anggota Direksi. Sistem Nominasi dan Remunerasi sebagai pedoman pelaksanaannya.
The Board of Commissioners or Committee The Remuneration and Nomination Committee implements a specific policy Complied
performing nomination and remuneration functions on the nomination process for members of the Board of Directors, structured
prepares the succession policy for the nomination in the Nomination and Remuneration System Policy as a guideline for its
process of the Board of Directors’ members. implementation.
Aspek 3: Fungsi dan Peran Direksi
Aspect 3: Functions and Roles of the Board of Directors
Prinsip 5: Memperkuat Keanggotaan dan Komposisi Direksi.
Principle 5: Strengthening the Board of Directors’ Membership and Composition.
Rekomendasi 12: Penerapan:
Status:
Recommendation 12: Implementation:
Penentuan jumlah anggota Direksi mempertimbangkan Bank telah memenuhi ketentuan Pasal 20 Peraturan Otoritas Jasa Keuangan Terpenuhi
kondisi perusahaan terbuka, serta efektivitas dalam No. 33/POJK.04/2014 dan Pasal 6 ayat 1 Peraturan Otoritas Jasa
pengambilan keputusan. Keuangan No. 17 Tahun 2023 terkait jumlah Direksi. Per 31 Desember 2025,
Direksi Bank berjumlah 5 (lima) orang, dengan penetapan yang disesuaikan
dengan kompleksitas dan kebutuhan Bank.
The determination of number of Board of Directors’ The Bank has complied with the provisions of Article 20 of Financial Services Complied
members considers the public company’s condition Authority Regulation No. 33/POJK.04/2014 and Article 6 paragraph 1 of
and effectiveness in decision-making. Financial Services Authority Regulation No. 17 of 2023 on the number of
the Board of Directors. As of 31 December 2025, the Bank’s Board of Directors
consisted of 5 (five) members, with the appointment adjusted to the Bank’s
complexity and needs.
Rekomendasi 13: Penerapan:
Status:
Recommendation 13: Implementation:
Penentuan komposisi anggota Direksi memperhatikan, Komposisi Direksi ditetapkan dengan mempertimbangkan kebutuhan dan Terpenuhi
keberagaman keahlian, pengetahuan, dan pengalaman kompleksitas usaha Bank, serta memperhatikan keberagaman keahlian,
yang dibutuhkan. pendidikan, pengalaman, dan gender. Keberagaman ini diharapkan mendukung
pengambilan keputusan yang lebih optimal dalam menghadapi tantangan yang
kompleks.
The determination of Board of Directors’ composition The composition of the Board of Directors is determined by considering Complied
considers the range of expertise, knowledge, and the needs and complexity of the Bank’s business, and by paying attention to
experience required. the diversity of expertise, education, experience, and gender. This diversity
is expected to support more optimal decision-making in facing complex
challenges.
Rekomendasi 14: Penerapan:
Status:
Recommendation 14: Implementation:
Anggota Direksi yang membawahi bidang akuntansi Direksi yang menangani bidang akuntansi dan keuangan memiliki latar belakang Terpenuhi
atau keuangan memiliki keahlian dan/atau dan pengalaman profesional yang memadai di sektor keuangan dan akuntansi,
pengetahuan di bidang akuntansi. sehingga mampu mendukung pengelolaan keuangan Bank secara efektif.
The Board of Directors’ member in charge of The Board of Directors responsible for accounting and finance have adequate Complied
accounting or finance has the expertise and/or professional backgrounds and experience in finance and accounting sectors,
knowledge in accounting. thus enabling them to effectively support the Bank’s financial management.
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Corporate Governance
Prinsip 6: Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Direksi.
Principle 6: Increasing the Quality of Implementation of Board of Directors’ Duties and Responsibilities.
Rekomendasi 15: Penerapan:
Status:
Recommendation 15: Implementation:
Direksi mempunyai kebijakan penilaian sendiri Bank melaksanakan penilaian kinerja Direksi berdasarkan ketentuan yang Terpenuhi
(self-assessment) untuk menilai kinerja Direksi. tercantum dalam BOD Charter. Hasil penilaian tersebut disampaikan secara
transparan dalam Laporan Tahunan ini sebagai bentuk akuntabilitas terhadap
pelaksanaan tugas dan tanggung jawab Direksi.
The Board of Directors has self-assessment policy to The Bank conducts performance assessments of the Board of Directors based Complied
assess the Board of Directors’ performance. on the provisions stated in BOD Charter. The results of these assessments are
transparently presented in this Annual Report as a form of accountability for
the implementation of the Board of Directors’ duties and responsibilities.
Rekomendasi 16: Penerapan:
Status:
Recommendation 16: Implementation:
Kebijakan penilaian sendiri (self-assessment) untuk Penilaian kinerja Direksi dilakukan sesuai dengan pedoman yang tertuang dalam Terpenuhi
menilai kinerja Direksi diungkapkan melalui laporan BOD Charter. Hasil evaluasi ini dipublikasikan dalam Laporan Tahunan sebagai
tahunan perusahaan terbuka. bentuk transparansi dan pertanggungjawaban Bank atas kinerja Direksi.
The self-assessment policy to assess the Board of The performance assessments of the Board of Directors are conducted in Complied
Directors’ performance is disclosed in the public accordance with the guidelines stated in BOD Charter. This evaluation results
company’s Annual Report. are published in the Annual Report as a form of transparency and accountability
of the Bank for the performance of the Board of Directors.
Rekomendasi 17: Penerapan:
Status:
Recommendation 17: Implementation:
Direksi mempunyai kebijakan terkait pengunduran Direksi menerapkan ketentuan BOD Charter yang memuat mekanisme Terpenuhi
diri anggota Direksi apabila terlibat dalam kejahatan pemberhentian anggota apabila terbukti melakukan pelanggaran atau
keuangan. keterlibatan dalam tindak kejahatan di bidang keuangan.
The Board of Directors has policy related to The Board of Directors implements the provisions of BOD Charter, which Complied
resignation of the Board of Directors’ members if outlines a mechanism for dismissing members if proven to have committed
involved in financial crime. violations or been involved in financial crimes.
Aspek 4: Partisipasi Pemangku Kepentingan
Aspect 4: Stakeholders Participation
Prinsip 7: Meningkatkan Aspek Tata Kelola Perusahaan melalui Partisipasi Pemangku Kepentingan.
Principle 7: Increasing the Corporate Governance Aspect Through Stakeholders Participation.
Rekomendasi 18: Penerapan:
Status:
Recommendation 18: Implementation:
Perusahaan terbuka memiliki kebijakan untuk Bank menetapkan kebijakan pencegahan insider trading sebagai bagian dari Terpenuhi
mencegah terjadinya insider trading. Kode Etik, guna memastikan seluruh aktivitas transaksi saham dan informasi
internal dilakukan secara etis dan sesuai peraturan yang berlaku.
The public company has a policy to prevent The Bank has established insider trading prevention policy as part of its Code Complied
the occurrence of insider trading. of Conduct, to ensure that all stock transactions and internal information are
conducted ethically and in accordance with applicable regulations.
Rekomendasi 19: Penerapan:
Status:
Recommendation 19: Implementation:
Perusahaan terbuka memiliki kebijakan anti-korupsi Bank melaksanakan program dan prosedur pencegahan korupsi serta fraud Terpenuhi
dan anti-fraud. berdasarkan Keputusan Direksi No. 007/SK-DIR/10/24 tentang Kebijakan
Penerapan Strategi Anti-Fraud dan No. 008/SK-DIR/10/24 tanggal 16 Oktober
2024 tentang Standar Operasional Prosedur Penerapan Strategi Anti-Fraud.
Ketentuan ini juga tercantum dalam Kode Etik sebagai pedoman etika dan
kepatuhan bagi seluruh pegawai.
The public company has anti-corruption and The Bank implements corruption and fraud prevention programs and Complied
anti-fraud policy. procedures based on the Board of Directors’ Decision No. 007/SK-DIR/10/24 on
Anti-Fraud Strategy Implementation Policy and No. 008/SK-DIR/10/24 dated
16 October 2024 on Standard Operating Procedures for Implementing
Anti-Fraud Strategies. These provisions are also stated in the Code of Conduct
as ethical and compliance guidelines for all employees.
Rekomendasi 20: Penerapan:
Status:
Recommendation 20: Implementation:
Perusahaan terbuka memiliki kebijakan tentang Bank menerapkan kebijakan seleksi dan pengembangan kemampuan pemasok Terpenuhi
seleksi dan peningkatan kemampuan pemasok atau atau vendor melalui Surat Keputusan Direktur No. 027/SK-DIR/06/23 tanggal
vendor. 27 Juni 2023 tentang Kebijakan Pengadaan Inventaris/Barang Lainnya dan Jasa.
The public company has a policy on selection and The Bank implements supplier or vendor selection and development policy Complied
improvement of supplier’s or vendor’s capabilities. through the Board of Directors’ Decision Letter No. 027/SK-DIR/06/23 dated
27 June 2023 on Procurement Policy for Inventory/Other Goods and Services.
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Rekomendasi 21: Penerapan:
Status:
Recommendation 21: Implementation:
Perusahaan terbuka memiliki kebijakan tentang Bank menetapkan kebijakan pemenuhan hak-hak kreditur sebagai bagian dari Terpenuhi
pemenuhan hak-hak kreditur. Kode Etik, guna memastikan perlindungan dan penghormatan terhadap hak
kreditur dalam seluruh kegiatan operasional Bank.
The public company has a policy on the fulfillment The Bank has established creditor rights fulfillment policy as part of its Code Complied
of creditor’s rights. of Conduct, to ensure the protection and respect of creditor rights in all Bank
operations.
Rekomendasi 22: Penerapan:
Status:
Recommendation 22: Implementation:
Perusahaan terbuka memiliki kebijakan sistem WBS. Bank menerapkan dan memutakhirkan sistem WBS melalui Keputusan Direksi Terpenuhi
No. 007/SK-DIR/10/24 tentang Kebijakan Penerapan Strategi Anti-Fraud dan
No. 008/SK-DIR/10/24 tanggal 16 Oktober 2024 tentang Standar Operasional
Prosedur Penerapan Strategi Anti-Fraud, untuk memastikan pelaporan
pelanggaran dilakukan secara efektif dan terpercaya.
The public company has a policy on WBS system. The Bank has implemented and updated its WBS system through Complied
the Board of Directors’ Decision No. 007/SK-DIR/10/24 on Anti-Fraud Strategy
Implementation Policy and No. 008/SK-DIR/10/24 dated 16 October 2024
on Standard Operating Procedures for Implementing Anti-Fraud Strategy, to
ensure an effective and reliable reporting of violations.
Rekomendasi 23: Penerapan:
Status:
Recommendation 23: Implementation:
Perusahaan terbuka memiliki kebijakan pemberian Bank melaksanakan program insentif jangka panjang untuk Direksi dan Terpenuhi
insentif jangka panjang kepada Direksi dan karyawan. karyawan sesuai dengan Keputusan Direksi No. 001A/SK-DIR/12/22 tanggal
1 Desember 2022 tentang Kebijakan dan Prosedur Human Capital Management.
Pemberian insentif ini dicatat dalam Laporan Keuangan pada pos Liabilitas
Imbalan Kerja dan dijabarkan dalam Laporan Tahunan sebagai bagian dari
transparansi pelaporan.
The public company has a policy on provision of The Bank implements a long-term incentive program for Board of Directors Complied
longterm incentive for the Board of Directors and and employees in accordance with the Board of Directors’ Decision
employees. No. 001A/SK-DIR/12/22 dated 1 December 2022 on Human Capital Management
Policies and Procedures. This incentive program is recorded in the Financial
Statements under Employee Benefits Liabilities and detailed in the Annual
Report as part of reporting transparency.
Aspek 5: Keterbukaan Informasi
Aspect 5: Information Disclosure
Prinsip 8: Meningkatkan Pelaksanaan Keterbukaan Informasi.
Principle 8: Increasing the Implementation of Information Disclosure.
Rekomendasi 24: Penerapan:
Status:
Recommendation 24: Implementation:
Perusahaan terbuka memanfaatkan penggunaan Bank telah mengelola situs web perusahaan seoptimal mungkin untuk selalu Terpenuhi
teknologi informasi secara lebih luas selain situs web menyediakan informasi yang terbaru dan akurat untuk Publik. Selain situs web,
sebagai media keterbukaan informasi. Bank juga memanfaatkan teknologi dan aplikasi media sosial lainnya seperti
mobile banking, internet banking, Instagram, Facebook, dan Youtube untuk
media keterbukaan informasi.
The public company utilizes information technology The Bank has optimally managed its corporate website to consistently provide Complied
more broadly, in addition to the website, as a media the most up-to-date and accurate information to the public. In addition to
for information disclosure. website, the Bank also utilizes technology and other social media applications,
such as mobile banking, internet banking, Instagram, Facebook, and YouTube,
for information transparency.
Rekomendasi 25: Penerapan:
Status:
Recommendation 25: Implementation:
Laporan Tahunan perusahaan terbuka Laporan Tahunan Bank menyajikan informasi mengenai pemilik manfaat Terpenuhi
mengungkapkan pemilik manfaat akhir dalam akhir atas kepemilikan saham, serta identitas Pemegang Saham Utama dan
kepemilikan saham perusahaan terbuka paling Pengendali, yang disampaikan secara transparan dalam bab Profil Perusahaan.
sedikit 5%, selain pengungkapan pemilik manfaat
akhir dalam kepemilikan saham perusahaan terbuka
melalui Pemegang Saham Utama dan Pengendali.
The public company’s Annual Report discloses The Bank’s Annual Report presents information on the ultimate beneficial owners Complied
the ultimate beneficial owner of the public of share ownership, as well as identities of Main and Controlling Shareholders,
company’s share ownership of at least 5%, in transparently disclosed in the Company Profile chapter.
addition to the disclosure of the ultimate beneficial
owner in the share ownership of public company
through the Main and Controlling Shareholders.
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Corporate Governance
Pedoman Umum Governansi Korporat Indonesia
General Guidelines for Indonesian Corporate Governance
Sebagai acuan dalam memperkuat praktik tata kelola yang As a reference for strengthening corporate governance
selaras dengan standar internasional, Komite Nasional practices in line with international standards, the National
Kebijakan Governansi (KNKG) menerbitkan Pedoman Committee for Governance Policy (KNKG) issued the 2021
Umum Governansi Korporat Indonesia (PUGKI) 2021. General Guidelines for Indonesian Corporate Governance
Pedoman ini ditujukan khususnya bagi perusahaan yang (PUGKI). These guidelines are intended specifically for
tercatat di pasar modal serta entitas yang mengelola dana companies listed on capital market and entities managing
masyarakat, termasuk Bank. Dalam penerapannya, Bank public funds, including the Bank. In its implementation,
mengadopsi prinsip dan rekomendasi yang tertuang dalam the Bank adopts the principles and recommendations
PUGKI 2021 dengan menggunakan pendekatan “terpenuhi outlined in the 2021 PUGKI by using a “complied or
atau penjelasan”. Melalui pendekatan ini, Bank memastikan explanation” approach. Through this approach, the Bank
penerapan prinsip governansi dilakukan secara transparan, ensures a transparent implementation of governance
dengan uraian implementasi sebagai berikut: principles, with the following implementation details:
Prinsip 1: Peran dan Tanggung Jawab Direksi dan Dewan Komisaris
Principle 1: Roles and Responsibilities of the Board of Directors and Board of Commissioners
Rekomendasi 1.1: Peran dan Tanggung Jawab Direksi.
Recommendation 1.1: Roles and Responsibilities of the Board of Directors.
Rekomendasi 1.1.1: Keterangan:
Status:
Recommendation 1.1.1: Description:
Untuk mencapai penciptaan nilai yang berkelanjutan, Direksi Direksi melaksanakan tugas dan tanggung jawabnya dengan Terpenuhi
menjalankan peran kepemimpinannya dan berupaya mencapai menekankan pencapaian kinerja jangka panjang, penerapan
hasil governansi sebagai berikut: prinsip etika bisnis, tanggung jawab sosial dan lingkungan,
1. Berdaya saing dan berfokus ke kinerja jangka panjang. serta upaya berkelanjutan dalam meningkatkan efektivitas dan
2. Beretika dan bertanggung jawab dalam menjalankan bisnis. pertumbuhan Bank.
3. Berkontribusi positif terhadap masyarakat dan lingkungan.
4. Berkemampuan dalam bertahan dan bertumbuh (corporate
resilience).
To achieve sustainable value creation, the Board of Directors The Board of Directors performs its duties and responsibilities by Complied
carries out its leadership role and seeks to achieve the following emphasizing long-term performance achievement, application
governance results: of ethical business principles, social and environmental
1. Be competitive and focused on long-term performance. responsibility, and ongoing efforts to improve the Bank’s
2. Be ethical and responsible in conducting business. effectiveness and growth.
3. Have positive contributions to the community and
the environment.
4. Be able to survive and grow (corporate resilience).
Rekomendasi 1.1.2: Keterangan:
Status:
Recommendation 1.1.2: Description:
Direksi harus memastikan bahwa misi, visi, tujuan, sasaran, strategi, Direksi menekankan penguatan infrastruktur teknologi serta Terpenuhi
dan rencana tahunan dan jangka menengah korporasi konsisten pengembangan inovasi digital sebagai upaya strategis untuk
dengan tujuan jangka panjang, dengan memanfaatkan inovasi dan mendukung pencapaian visi, misi, dan target operasional Bank
teknologi secara efektif. baik dalam jangka pendek maupun jangka panjang.
The Board of Directors must ensure that the corporate mission, The Board of Directors emphasizes strengthening technology Complied
vision, goals, objectives, strategies, and annual as well as infrastructure and developing digital innovation as strategic
mid-term plans are consistent with the long-term goals, by efforts to support the achievement of the Bank’s vision, mission,
effectively utilizing innovation and technology. and operational targets in both the short and long term.
Rekomendasi 1.1.3: Keterangan:
Status:
Recommendation 1.1.3: Description:
Direksi memastikan bahwa korporasi menerapkan manajemen Direksi mengelola manajemen risiko dan SPI secara efektif dan Terpenuhi
risiko dan sistem pengendalian internal yang tepat dan efektif proaktif, sesuai dengan peraturan perundang-undangan dan
yang selaras dengan visi, misi, tujuan, sasaran, dan strategi standar yang berlaku, guna mendorong pencapaian kinerja
korporasi serta mematuhi peraturan perundang-undangan dan berkelanjutan serta memperkuat daya saing Bank.
standar yang berlaku.
The Board of Directors ensures that the corporation implements The Board of Directors manages risk management and SPI Complied
an appropriate and effective risk management and internal control effectively and proactively, in accordance with applicable laws
system, that is aligned with the corporate vision, mission, goals, and standards, to encourage sustainable performance and
objectives, and strategies, as well as complies with applicable laws strengthen the Bank’s competitiveness.
and regulations and standards.
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314 Laporan Tahunan dan Keberlanjutan 2025
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Rekomendasi 1.1.4: Keterangan:
Status:
Recommendation 1.1.4: Description:
Direksi memastikan integritas akuntansi dan sistem pelaporan Direksi menjamin keandalan akuntansi dan sistem pelaporan Terpenuhi
keuangan korporasi dan pengungkapan yang tepat waktu dan keuangan Bank, serta memastikan pengungkapan informasi
akurat atas semua informasi material mengenai korporasi. material dilakukan tepat waktu dan akurat. Upaya ini merupakan
bagian dari penerapan manajemen risiko untuk menjaga transparansi
serta membangun kepercayaan pemangku kepentingan.
The Board of Directors ensures the integrity of corporate The Board of Directors guarantees the reliability of the Bank’s Complied
accounting and financial reporting system and the timely and accounting and financial reporting systems, as well as ensures
accurate disclosure of all material information on the corporation. a timely and accurate disclosure of material information. These
efforts are part of risk management implementation to maintain
transparency and build stakeholder trust.
Rekomendasi 1.1.5: Keterangan:
Status:
Recommendation 1.1.5: Description:
Direksi memastikan pelaporan keberlanjutan telah disusun Direksi menerapkan prinsip-prinsip keberlanjutan dalam Terpenuhi
sebagaimana mestinya. seluruh kegiatan Bank dan memastikan penyusunan
Laporan Keberlanjutan dilakukan sesuai dengan peraturan
perundang-undangan serta standar yang berlaku.
The Board of Directors ensures that sustainability reporting has The Board of Directors applies sustainability principles in all Bank Complied
been prepared properly. activities and ensures that the Sustainability Report is prepared in
accordance with applicable laws and regulations and standards.
Rekomendasi 1.1.6: Keterangan:
Status:
Recommendation 1.1.6: Description:
Direksi membangun kerangka kerja untuk governansi teknologi Direksi secara konsisten mengembangkan dan memutakhirkan Terpenuhi
informasi korporasi yang selaras dengan kebutuhan dan kerangka tata kelola TI Bank untuk mendukung kebutuhan
prioritas bisnis korporasi, mendorong peluang dan kinerja bisnis, dan prioritas bisnis. Implementasi governansi TI mencakup
memperkuat manajemen risiko, serta mendukung tujuan dan penyelarasan rencana strategis TI dengan strategi bisnis,
strategi korporasi. pemanfaatan dan optimalisasi sumber daya TI, pengukuran
kinerja, serta manajemen risiko yang efektif, selaras dengan
peraturan perundang-undangan yang berlaku.
The Board of Directors builds a framework for corporate The Board of Directors consistently develops and updates Complied
information technology governance that is aligned with corporate the Bank’s IT governance framework to support business needs
business needs and priorities, drives business opportunities and and priorities. The implementation of IT governance includes
performance, strengthens risk management, as well as supports aligning IT strategic plan with business strategy, utilizing and
corporate goals and strategies. optimizing IT resources, measuring performance, and effectively
managing risks in accordance with applicable laws and
regulations.
Rekomendasi 1.1.7: Keterangan:
Status:
Recommendation 1.1.7: Description:
Bagi korporasi yang menjalankan kegiatan usaha berdasarkan Sepanjang tahun 2025, Bank tidak menyelenggarakan kegiatan Penjelasan
prinsip syariah, Direksi perlu memastikan kewenangan dan usaha yang berbasis pada prinsip syariah.
ketersediaan perangkat pendukung yang memadai agar Dewan
Pengawas Syariah dapat menjalankan perannya dengan efektif.
For corporations that conduct business activities based on sharia Throughout 2025, the Bank did not conduct any business Explanation
principles, the Board of Directors needs to ensure the authority activities based on sharia principles.
and availability of adequate supporting tools, allowing the Sharia
Supervisory Board to carry out its role effectively.
Rekomendasi 1.1.8: Keterangan:
Status:
Recommendation 1.1.8: Description:
Piagam Direksi secara periodik ditinjau. Piagam mencakup, antara BOD Charter ditinjau secara rutin dan terakhir diperbarui pada Terpenuhi
lain pembagian peran Direktur secara individual dapat diatur di 6 Desember 2023. Dokumen ini juga telah dipublikasikan pada
Piagam Direksi atau dengan surat keputusan Direksi. situs web resmi Bank (www.victoriabank.co.id) untuk akses
publik.
The Board of Directors’ Charter is periodically reviewed. BOD Charter is regularly reviewed and last updated on Complied
The Charter includes, among others, the division of roles for the 6 December 2023. This document is also published on the Bank’s
Directors individually, which can be regulated in the Board of official website (www.victoriabank.co.id) for public access.
Directors’ Charter or by a decision letter of the Board of Directors.
Rekomendasi 1.1.9: Keterangan:
Status:
Recommendation 1.1.9: Description:
Direksi mempunyai kebijakan terkait pengunduran diri anggota Direksi memiliki BOD Charter yang memuat ketentuan Terpenuhi
Direksi apabila terlibat dalam kejahatan keuangan dan terbukti pemberhentian anggota apabila terbukti melakukan pelanggaran
melakukan kesalahan. atau terlibat dalam tindak kejahatan di bidang keuangan.
The Board of Directors has a policy on resignation of members The Board of Directors has BOD Charter that contains provisions Complied
of the Board of Directors if involved in a financial crime and are for dismissing members if proven to have committed violations
proven to have made a mistake. or been involved in financial crimes.
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Tata Kelola Perusahaan
Corporate Governance
Rekomendasi 1.2: Penilaian Kinerja - Direksi dan Anggotanya.
Recommendation 1.2: Performance Assessment - Board of Directors and its Members.
Rekomendasi 1.2.1: Keterangan:
Status:
Recommendation 1.2.1: Description:
Dewan Komisaris melakukan evaluasi formal tahunan secara Bank melaksanakan penilaian kinerja Direksi melalui 2 (dua) Terpenuhi
objektif dan independen untuk menentukan efektivitas Direksi dan pendekatan, yakni evaluasi mandiri dan evaluasi oleh Dewan
setiap individu Direktur. Komisaris, yang dilakukan minimal sekali setiap tahun. Proses
ini bertujuan untuk memastikan efektivitas kepemimpinan serta
pencapaian sasaran Bank, dengan rincian prosedur dan hasil
penilaian disajikan dalam bagian Penilaian Kinerja Direksi pada
Laporan Tahunan ini.
The Board of Commissioners conducts an annual formal evaluation The Bank conducts performance assessments of the Board of Complied
objectively and independently to determine the effectiveness of Directors through 2 (two) approaches, namely self-evaluation
the Board of Directors and each individual Director. and evaluation by the Board of Commissioners, which are
conducted at least once a year. This process aims to ensure
leadership effectiveness and the achievement of the Bank’s
targets. Details of the procedures and assessment results are
presented in the Board of Directors’ Performance Assessment
section of this Annual Report.
Rekomendasi 1.2.2: Keterangan:
Status:
Recommendation 1.2.2: Description:
Dewan Komisaris dengan pertimbangan Komite Remunerasi dan Dewan Komisaris melakukan penilaian kinerja Direksi dengan Terpenuhi
Nominasi, bertanggung jawab menentukan kriteria evaluasi kinerja menggunakan kriteria yang telah mempertimbangkan masukan
dan menilai kinerja Direktur Utama dan anggota Direksi lainnya. dari Komite Remunerasi dan Nominasi.
The Board of Commissioners, with considerations from The Board of Commissioners assesses the Board of Directors’ Complied
the Remuneration and Nomination Committee, is responsible performance by using criteria that consider input from
for determining performance evaluation criteria and assessing the Remuneration and Nomination Committee.
the performance of the President Director and other members of
the Board of Directors.
Rekomendasi 1.3: Peran dan Tanggung Jawab Dewan Komisaris.
Recommendation 1.3: Roles and Responsibilities of the Board of Commissioners.
Rekomendasi 1.3.1: Keterangan:
Status:
Recommendation 1.3.1: Description:
Dewan Komisaris mengkaji ulang strategi korporasi paling tidak Dewan Komisaris meninjau strategi Bank secara berkala setiap Terpenuhi
setiap tahun dan menyetujui misi, visi dan strategi korporasi yang tahun dengan memberikan persetujuan atas dokumen RBB serta
dirumuskan oleh Direksi. Dewan Komisaris juga mengkaji ulang, Rencana Kerja dan Anggaran Perusahaan (RKAP), termasuk
memberikan saran dan menyetujui rencana bisnis dan rencana revisinya. Selain itu, Dewan Komisaris memberikan arahan dan
keuangan jangka panjang dan rencana keuangan jangka pendek memantau pelaksanaan strategi melalui rapat bersama Direksi
korporasi. Dewan Komisaris memberikan advis dan melakukan untuk mengevaluasi kinerja Bank. Sebagai bagian dari fungsi
pemantauan kepada Direksi atas pengelolaan implementasinya. pengawasan, Dewan Komisaris menyusun Laporan Pengawasan
Direksi dan Dewan Komisaris terlibat dalam keputusan yang sangat RBB yang disampaikan kepada otoritas berwenang setiap
penting bagi korporasi, diatur dalam Anggaran Dasar korporasi. semester.
The Board of Commissioners reviews the corporate strategy The Board of Commissioners periodically reviews the Bank’s Complied
at least annually and approves the corporate mission, vision, strategy on an annual basis by approving RBB document and
and strategy formulated by the Board of Directors. The Board Corporate Work Plan and Budget (RKAP), including their revisions.
of Commissioners also reviews, provides advice, and approves Furthermore, the Board of Commissioners provides direction
long-term business and financial plans and the company’s and monitors strategy implementation through joint meetings
short-term financial plans. The Board of Commissioners provides with the Board of Directors to evaluate the Bank’s performance.
advice and monitors the Board of Directors on the management As part of its supervisory function, the Board of Commissioners
of its implementation. The Board of Directors and Board of prepares RBB Supervision Report which is submitted to
Commissioners are involved in decisions deemed crucial for the relevant authorities every semester.
the corporation, as regulated in the Articles of Association of
the company.
Rekomendasi 1.3.2: Keterangan:
Status:
Recommendation 1.3.2: Description:
Jenis keputusan yang memerlukan persetujuan Dewan Komisaris Jenis keputusan yang memerlukan persetujuan Dewan Komisaris Terpenuhi
harus diungkapkan dalam Laporan Tahunan. telah dijabarkan dan disampaikan dalam pembahasan Dewan
Komisaris pada Laporan Tahunan ini.
The types of decisions that require the Board of Commissioners’ The types of decisions requiring Board of Commissioners’ Complied
approval must be disclosed in the Annual Report. approval are outlined and presented in the discussion of
the Board of Commissioners in this Annual Report.
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316 Laporan Tahunan dan Keberlanjutan 2025
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Rekomendasi 1.3.3: Keterangan:
Status:
Recommendation 1.3.3: Description:
Dengan memperhatikan rekomendasi Komite Remunerasi dan Merujuk pada Pedoman Tata Tertib Komite Remunerasi dan Terpenuhi
Nominasi, Dewan Komisaris mengusulkan kepada, dan untuk Nominasi tanggal 5 Januari 2024 serta Kebijakan Penerapan
diputuskan oleh, RUPS pengangkatan dan/atau pemberhentian Tata Kelola Remunerasi No. 011/SK-KOM/01/24 tanggal
anggota Direksi dan anggota Dewan Komisaris. Dalam mengusulkan 17 Januari 2024, Dewan Komisaris berperan aktif dalam
hal di atas, Dewan Komisaris memperhatikan keberagaman, unsur proses pengangkatan dan pemberhentian anggota
non-diskriminatif, dan memberikan kesempatan yang sama tanpa Dewan Komisaris maupun Direksi. Proses nominasi dilakukan
membedakan suku, agama, ras, antar golongan, dan gender. dengan mempertimbangkan rekomendasi Komite Remunerasi
Dewan Komisaris memastikan proses pencalonan dan pemilihan dan Nominasi, menjunjung prinsip keberagaman, kesetaraan,
anggota Direksi dan anggota Dewan Komisaris adalah formal dan dan transparansi, serta memastikan integritas dan kualitas
transparan. kepemimpinan di Bank.
Taking into account the recommendations from the Remuneration Referring to the Remuneration and Nomination Committee’s Complied
and Nomination Committee, the Board of Commissioners Code of Conduct dated 5 January 2024 and Remuneration
proposes to, and to be resolved by, the GMS the appointment Governance Implementation Policy No. 011/SK-KOM/01/24 dated
and/or dismissal of members of the Board of Directors and 17 January 2024, the Board of Commissioners plays an active
members of the Board of Commissioners. In proposing the above, role in the process of appointing and dismissing members of
the Board of Commissioners pays attention to the diversity, the Board of Commissioners and Board of Directors. Nomination
non-discriminatory elements, and provides equal opportunities process is conducted by considering the recommendations
regardless of ethnicity, religion, race, class, and gender. The Board of the Remuneration and Nomination Committee, upholding
of Commissioners ensures a formal and transparent nomination the principles of diversity, equality, and transparency, and
and selection process for members of the Board of Directors and ensuring the integrity and quality of leadership within the Bank.
members of the Board of Commissioners.
Rekomendasi 1.3.4: Keterangan:
Status:
Recommendation 1.3.4: Description:
Dewan Komisaris atau Komite yang menjalankan fungsi nominasi Sebagai bagian dari persiapan regenerasi kepemimpinan, Bank Terpenuhi
menyusun kebijakan suksesi dalam proses nominasi anggota menetapkan dan melaksanakan kebijakan suksesi Direksi sesuai
Direksi. Setiap tahun Dewan Komisaris meninjau pelaporan Pedoman Kerja Komite Remunerasi dan Nominasi. Kebijakan
pelaksanaan rencana pengembangan dan suksesi yang ini dirancang untuk menjamin kelanjutan kepemimpinan yang
disampaikan Direktur Utama. efektif dan transparan, serta disampaikan dalam Laporan Tahunan
sebagai bukti komitmen Bank terhadap penerapan GCG secara
berkelanjutan.
The Board of Commissioners or the Committee conducting As part of preparation for leadership regeneration, the Bank has Complied
the nomination function prepares a succession policy in the process established and implemented Board of Directors’ succession
of nominating members of the Board of Directors. Every year, policy in accordance with the Remuneration and Nomination
the Board of Commissioners reviews the report on implementation Committee’s Charter. This policy is designed to ensure effective
of development and succession plans submitted by the President and transparent leadership continuity and is presented in
Director. the Annual Report as the evidence of the Bank’s commitment to
sustainable GCG implementation.
Rekomendasi 1.3.5: Keterangan:
Status:
Recommendation 1.3.5: Description:
Dewan Komisaris: Komite Remunerasi dan Nominasi menelaah dan membahas Terpenuhi
1. Mengajukan kepada RUPS, yang dapat didahului oleh usulan remunerasi Dewan Komisaris serta Direksi dengan
dari komite yang menjalankan fungsi remunerasi, besaran mempertimbangkan skala dan kompleksitas usaha, perbandingan
remunerasi anggota Direksi dan anggota Dewan Komisaris yang dengan peer group, tingkat inflasi, kondisi keuangan Bank, serta
selaras dengan pengembangan korporasi yang berkelanjutan kesesuaian dengan peraturan perundang-undangan yang berlaku.
dan kepentingan jangka panjang korporasi dan Pemegang Rekomendasi tersebut dipelajari oleh Dewan Komisaris dan
Saham. diajukan kepada RUPS. Sistem remunerasi juga ditinjau secara
2. Secara berkala mengkaji ulang sistem remunerasi Direksi dan berkala untuk menyesuaikan dengan perkembangan kegiatan
Dewan Komisaris. Bank dan ketentuan yang berlaku.
The Board of Commissioners: The Remuneration and Nomination Committee reviews and Complied
1. Submits to the GMS, which may be preceded by recommendation discusses remuneration of the Board of Commissioners
from the committee conducting remuneration function, and Board of Directors by considering business scale and
the remuneration amount for members of the Board of Directors complexity, comparison with peer group, inflation rate, the Bank’s
and members of the Board of Commissioners, in line with financial condition, and compliance with applicable laws and
the sustainable corporate development and long-term interests regulations. Such recommendations are reviewed by the Board
of the corporation and Shareholders. of Commissioners and submitted to the GMS. The remuneration
2. Periodically reviews the remuneration system for the Board of system is also reviewed periodically to adjust it with the Bank’s
Directors and Board of Commissioners. operational developments and applicable regulations.
Rekomendasi 1.3.6: Keterangan:
Status:
Recommendation 1.3.6: Description:
Dewan Komisaris mengawasi efektivitas kebijakan governansi Dewan Komisaris, baik secara langsung maupun melalui komite Terpenuhi
korporat dan implementasinya serta mengusulkan perubahan jika terkait, terus melakukan pengawasan terhadap kebijakan dan
diperlukan. efektivitas penerapan tata kelola Bank, serta memberikan arahan
dan rekomendasi perbaikan bila diperlukan.
The Board of Commissioners oversees the effectiveness of The Board of Commissioners, both directly and through relevant Complied
corporate governance policies and their implementation and committees, continuously oversees the Bank’s governance
proposes changes if necessary. policies and effectiveness, and provides direction and
recommendations for improvement when necessary.
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Tata Kelola Perusahaan
Corporate Governance
Rekomendasi 1.3.7: Keterangan:
Status:
Recommendation 1.3.7: Description:
Dewan Komisaris memantau dan mengarahkan agar korporasi Dewan Komisaris secara aktif memantau dan mengawasi kegiatan Terpenuhi
menerapkan manajemen risiko dan sistem pengendalian Bank dengan memberikan arahan dan nasihat kepada Direksi
internal yang tepat dan efektif yang selaras dengan tujuan, melalui pertemuan rutin. Diskusi dalam pertemuan ini mencakup
sasaran, dan strategi korporasi serta mematuhi peraturan penerapan manajemen risiko dan SPI, guna memastikan kedua
perundang-undangan, kode perilaku, dan standar yang berlaku. aspek tersebut dijalankan secara efektif sesuai prinsip GCG.
The Board of Commissioners monitors and directs the corporation The Board of Commissioners actively monitors and supervises Complied
to implement appropriate and effective risk management and the Bank’s activities by providing direction and advice to
internal control systems that are aligned with the corporate goals, the Board of Directors through regular meetings. Discussions
objectives, and strategies, as well as complying with applicable at these meetings cover the implementation of risk management
laws and regulations, codes of conduct, and standards. and SPI, to ensure both aspects are implemented effectively in
accordance with GCG principles.
Rekomendasi 1.3.8: Keterangan:
Status:
Recommendation 1.3.8: Description:
Dewan Komisaris mengawasi dan mengarahkan agar tercapai Dewan Komisaris telah melakukan diskusi dengan Direksi terkait Terpenuhi
integritas akuntansi dan sistem pelaporan keuangan korporat, penunjukan kantor akuntan publik untuk audit Laporan Keuangan
serta independensi fungsi audit internal dan eksternal. Tahunan, sekaligus membahas rencana audit Bank. Langkah ini
bertujuan memastikan integritas akuntansi, keandalan sistem
pelaporan keuangan, serta menjaga independensi audit internal
dan eksternal.
The Board of Commissioners supervises and directs the integrity The Board of Commissioners has discussed with Board of Complied
of the corporate accounting and financial reporting system, as Directors regarding the appointment of public accounting firm
well as the independence of internal and external audit functions. to audit the Annual Financial Statements, as well as the Bank’s
audit plan. This step aims to ensure accounting integrity, financial
reporting system reliability, and maintain the independence of
internal and external audits.
Rekomendasi 1.3.9: Keterangan:
Status:
Recommendation 1.3.9: Description:
Dewan Komisaris memantau, mengkaji ulang, dan menyetujui Dewan Komisaris secara aktif memantau dan menelaah Terpenuhi
Laporan Tahunan dan Laporan Keberlanjutan korporasi serta penyusunan Laporan Tahunan Bank, termasuk memastikan
memastikan integritasnya, serta mengawasi proses pengungkapan penyajian informasi yang relevan mengenai Dewan Komisaris
dan pengkomunikasian korporasi. sesuai ketentuan yang berlaku.
The Board of Commissioners monitors, reviews, and approves The Board of Commissioners actively monitors and reviews Complied
the Annual Report and Sustainability Report of the corporation, the preparation of the Bank’s Annual Report, including ensuring
ensures their integrity, and oversees the corporation’s disclosure the presentation of relevant information regarding the Board of
and communication process. Commissioners in accordance with applicable regulations.
Rekomendasi 1.3.10: Keterangan:
Status:
Recommendation 1.3.10: Description:
Piagam Dewan Komisaris secara periodik ditinjau. BOC Charter ditinjau secara rutin dan terakhir diperbarui pada Terpenuhi
6 Desember 2023. Dokumen ini telah dipublikasikan di situs web
resmi Bank (www.victoriabank.co.id) untuk akses publik.
The Board of Commissioners Charter is periodically reviewed. BOC Charter is regularly reviewed and lastly updated on Complied
6 December 2023. This document has been published on
the Bank’s official website (www.victoriabank.co.id) for public
access.
Rekomendasi 1.3.11: Keterangan:
Status:
Recommendation 1.3.11: Description:
Dewan Komisaris mempunyai kebijakan terkait pengunduran Dewan Komisaris memiliki BOC Charter yang memuat ketentuan Terpenuhi
diri anggota Dewan Komisaris apabila terlibat dalam kejahatan pemberhentian anggota apabila terbukti melakukan pelanggaran
keuangan dan terbukti melakukan kesalahan. atau terlibat dalam tindak kejahatan keuangan.
The Board of Commissioners has a policy on resignation of The Board of Commissioners has BOC Charter that contains Complied
members of the Board of Commissioners if involved in a financial provisions for dismissing members if proven to have committed
crime and are proven to have made a mistake. violations or been involved in financial crimes.
Rekomendasi 1.3.12: Keterangan:
Status:
Recommendation 1.3.12: Description:
Komisaris independen sangat diharapkan untuk dapat berkontribusi Seluruh Komisaris Independen tidak memiliki keterkaitan Terpenuhi
dalam diskusi yang jujur, objektif, aktif, dan konstruktif pada rapat keuangan, jabatan, kepemilikan saham, maupun hubungan
Dewan Komisaris. keluarga dengan Direksi, Dewan Komisaris lain, Pemegang
Saham Pengendali, atau pihak lain yang dapat memengaruhi
independensi mereka. Hal ini menjamin objektivitas Komisaris
Independen dalam melaksanakan tugas, sehingga mampu
berperan aktif, objektif, dan konstruktif dalam fungsi pengawasan.
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Independent commissioners are highly expected to be able All Independent Commissioners have no financial, positional, Complied
to contribute to honest, objective, active, and constructive shareholding, or family relationships with the Board of Directors,
discussions at the Board of Commissioners’ meetings. other Board of Commissioners, Controlling Shareholders, or
other parties that could affect their independence. This ensures
the objectivity of Independent Commissioners in performing
their duties, thus enabling them to play an active, objective, and
constructive role in the supervisory function.
Rekomendasi 1.3.13: Keterangan:
Status:
Recommendation 1.3.13: Description:
Komisaris Utama berperan sebagai koordinator Dewan Komisaris Komisaris Utama telah melaksanakan tugasnya secara Terpenuhi
dan memastikan efektivitasnya. Komisaris Utama mendorong maksimal, termasuk sebagai koordinator Dewan Komisaris
budaya keterbukaan dan dialog konstruktif yang memungkinkan untuk memastikan efektivitas pelaksanaan fungsi pengawasan.
berbagai pandangan diungkapkan, termasuk mengoordinasi Kepemimpinan Komisaris Utama terlihat dalam memimpin rapat
penetapan agenda rapat dewan yang tepat dan memastikan sesuai agenda yang ditetapkan serta mendorong pengambilan
waktu yang cukup tersedia untuk mendiskusikan semua agenda. keputusan secara kolegial.
Selain itu, juga harus ada kesempatan bagi Dewan Komisaris untuk
bertemu dengan jajaran Direksi dan Manajemen Senior.
The President Commissioner acts as the coordinator of The President Commissioner has performed duties to the fullest Complied
the Board of Commissioners and ensures its effectiveness. extent, including as coordinator of the Board of Commissioners,
The President Commissioner promotes a culture of transparency ensuring the effective implementation of supervisory function.
and constructive dialogue that allows a variety of views to be President Commissioner’s leadership is evident in leading
expressed, including coordinating the setting of appropriate board meetings according to the established agenda and encouraging
meeting agenda and ensuring sufficient time is available to discuss collegial decision-making.
all agenda items. In addition, there should be opportunities for
the Board of Commissioners to meet with the Board of Directors
and Senior Management.
Rekomendasi 1.4: Pembentukan Komite.
Recommendation 1.4: Establishment of a Committee.
Rekomendasi 1.4.1: Keterangan:
Status:
Recommendation 1.4.1: Description:
Korporasi memiliki komite-komite di bawah Dewan Komisaris Dewan Komisaris telah membentuk beberapa komite pendukung, Terpenuhi
sekurang-kurangnya terdiri dari: Komite Audit, Komite Remunerasi yaitu Komite Pemantau Risiko, Komite Remunerasi dan Nominasi,
dan Nominasi, dan Komite Pemantau Manajemen Risiko. serta Komite Audit, untuk membantu pelaksanaan fungsi
pengawasan secara lebih efektif.
The Corporation has committees under the Board of Board of Commissioners has established several supporting Complied
Commissioners, consisting of at least: Audit Committee, committees, namely Risk Monitoring Committee, Remuneration
Remuneration and Nomination Committee, and Risk Management and Nomination Committee, and Audit Committee, to help carry
Monitoring Committee. out supervisory function more effectively.
Rekomendasi 1.4.2: Keterangan:
Status:
Recommendation 1.4.2: Description:
Dewan Komisaris memastikan bahwa anggota Komite Audit Dewan Komisaris memastikan seluruh anggota Komite Audit Terpenuhi
seluruhnya independen dan komite lain yang dibentuk Dewan terdiri dari Komisaris Independen dan pihak independen
Komisaris adalah mayoritas dari pihak independen, serta semua (non-komisaris) yang memiliki kompetensi sesuai kebutuhan
anggota komite memiliki kompetensi, berkomitmen, serta memiliki pelaksanaan tugas. Pelaksanaan tugas Komite Audit dilakukan
wewenang yang memadai untuk menjalankan perannya secara secara efektif dan independen untuk mendukung pengawasan
efektif dan independen. yang optimal.
The Board of Commissioners ensures that all Audit Committee’s The Board of Commissioners ensures that all members of Complied
members are independent, and majority of members of other Audit Committee consist of Independent Commissioners and
committees established by the Board of Commissioners are independent parties (non-commissioners) with competencies
independent parties, and that all committee members are needed to carry out duties. Audit Committee’s duties are carried
competent, committed, and have sufficient authority to perform out effectively and independently to support optimal oversight.
their roles in an effective and independent manner.
Rekomendasi 1.4.3: Keterangan:
Status:
Recommendation 1.4.3: Description:
Untuk memastikan pemantauan atas pelaksanaan tugas Komite Jabatan Ketua Komite Audit dipegang oleh Zaenal Abidin, Ph.D, Penjelasan
Audit berjalan objektif dan independen, Komisaris Utama tidak yang juga menjabat sebagai Komisaris Utama Independen.
boleh menjadi ketua Komite Audit, kecuali dalam keadaan luar Bank memastikan independensi beliau tetap terjaga dalam
biasa yang harus dijelaskan dalam Laporan Tahunan. melaksanakan tugas dan tanggung jawab sebagai Ketua Komite
Audit.
To ensure objective and independent monitoring on The position of Chairman of Audit Committee is held by Explanation
the implementation of Audit Committee’s duties, the President Zaenal Abidin, Ph.D, who also serves as Independent President
Commissioner is not allowed to be the chairman of Audit Commissioner. The Bank ensures that his independence is
Committee, except in exceptional circumstances which must be maintained in performing his duties and responsibilities as
explained in the Annual Report. Chairman of the Audit Committee.
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Tata Kelola Perusahaan
Corporate Governance
Rekomendasi 1.5: Penilaian Kinerja – Dewan Komisaris dan Anggotanya.
Recommendation 1.5: Performance Assessment – Board of Commissioners and its Members.
Rekomendasi 1.5.1: Keterangan:
Status:
Recommendation 1.5.1: Description:
Dewan Komisaris melakukan evaluasi formal tahunan secara Penilaian kinerja Dewan Komisaris beserta komite-komitenya Terpenuhi
objektif untuk menentukan efektivitas Dewan, komitenya, dan dilaksanakan secara tahunan minimal sekali dalam setahun,
setiap individu Komisaris. dengan menggunakan kriteria tertentu yang dijabarkan dalam
Laporan Tahunan ini.
The Board of Commissioners conducts an annual formal evaluation The performance assessments of the Board of Commissioners Complied
objectively to determine the effectiveness of the Board, its and its committees are carried out at least once a year, by using
committees, and each individual Commissioner. specific criteria outlined in this Annual Report.
Rekomendasi 1.6: Benturan Kepentingan.
Recommendation 1.6: Conflict of Interest.
Rekomendasi 1.6.1: Keterangan:
Status:
Recommendation 1.6.1: Description:
Anggota Direksi yang mempunyai rangkap jabatan di luar Seluruh anggota Direksi Bank tidak menjabat di posisi lain secara Terpenuhi
korporasi, harus mendapatkan persetujuan dari Dewan Komisaris. bersamaan.
Seorang Komisaris memberi tahu Dewan Komisaris dan ketua
komite yang menjalankan fungsi nominasi, sebelum menerima
penunjukan baru sebagai Direktur atau Komisaris dari korporasi
terbuka, jabatan Direktur lainnya atau posisi lain dengan komitmen
waktu yang signifikan.
Members of the Board of Directors with concurrent positions All members of the Bank’s Board of Directors do not hold other Complied
outside the corporation must obtain approval from the Board positions concurrently.
of Commissioners. A Commissioner shall notify the Board of
Commissioners and the chairman of committee performing
nominating function, prior to accepting a new appointment as
Director or Commissioner of a publicly listed corporation, other
Director positions, or other positions with a significant time
commitment.
Rekomendasi 1.6.2: Keterangan:
Status:
Recommendation 1.6.2: Description:
Dewan Komisaris memantau dan mengelola potensi benturan Dewan Komisaris secara aktif memantau dan mengelola potensi Terpenuhi
kepentingan manajemen, anggota Direksi, Dewan Komisaris dan benturan kepentingan di Bank. Seluruh anggota berkomitmen
Pemegang Saham, termasuk penyalahgunaan aset korporasi untuk menghindari situasi yang dapat menimbulkan benturan
dan penyalahgunaan dalam transaksi pihak berelasi. Komisaris kepentingan, sebagaimana diatur dalam BOC Charter. Jika terjadi
yang memiliki benturan kepentingan tidak turut serta dalam benturan kepentingan, anggota dilarang mengambil tindakan
pemantauan dan pengambilan keputusan atas potensi benturan yang merugikan Bank dan wajib mengungkapkan potensi
kepentingan yang melibatkan Komisaris atau afiliasi Komisaris benturan tersebut dalam setiap pengambilan keputusan.
yang bersangkutan.
The Board of Commissioners monitors and manages potential The Board of Commissioners actively monitors and manages Complied
conflicts of interest within the management, members of the potential conflicts of interest within the Bank. All members
Board of Directors, Board of Commissioners, and Shareholders, are committed to avoiding situations that could give rise to
including misuse of corporate assets and misuse of related a conflict of interest, as stipulated in BOC Charter. In the event
party transactions. Commissioners with conflicts of interest of a conflict of interest, members are prohibited from taking
shall not participate in monitoring and making decisions on actions detrimental to the Bank and are required to disclose such
matters containing potential conflicts of interest involving potential conflicts in all decision-making processes.
the Commissioners or affiliates of the Commissioner concerned.
Rekomendasi 1.7: Peningkatan Kompetensi Anggota Direksi dan Dewan Komisaris.
Recommendation 1.7: Competency Improvement of Members of the Board of Directors and Board of Commissioners.
Rekomendasi 1.7.1: Keterangan:
Status:
Recommendation 1.7.1: Description:
Dewan Komisaris memastikan bahwa anggota Direksi dan Sebelum menjalankan tugas dan fungsinya, Dewan Komisaris Terpenuhi
Dewan Komisaris memahami peran dan tanggung jawab mereka, dan Direksi mengikuti program induksi untuk memastikan
karakteristik dan operasi korporasi, peraturan perundang- pemahaman menyeluruh atas tanggung jawab masing-masing
undangan dan standar yang relevan serta kewajiban lain yang sesuai ketentuan regulasi. Secara berkala, Dewan Komisaris dan
berlaku. Direksi melalui Sekretaris Korporasi mendukung semua Direksi juga mengikuti program pengembangan kompetensi guna
anggota Direksi dan Dewan Komisaris dalam memperbarui dan memperbarui dan meningkatkan keterampilan serta pengetahuan
menyegarkan keterampilan dan pengetahuan mereka yang yang mendukung pelaksanaan peran secara efektif.
diperlukan untuk menjalankan peran mereka di Dewan.
The Board of Commissioners ensures that members of the Board of Before carrying out their duties and functions, the Board of Complied
Directors and Board of Commissioners understand their roles and Commissioners and Board of Directors attend an induction
responsibilities, characteristics and operations of the corporation, program to ensure a thorough understanding of their respective
relevant laws and regulations, and other applicable standards responsibilities in accordance with regulatory requirements.
and obligations. The Board of Directors, through the Corporate The Board of Commissioners and Board of Directors also
Secretary, supports all members of the Board of Directors and periodically attend competency development programs to
Board of Commissioners in updating and refreshing the required update and enhance their skills and knowledge that support
skills and knowledge to perform their roles on the Board. the effective implementation of their roles.
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Prinsip 2: Komposisi dan Remunerasi Direksi dan Dewan Komisaris
Principle 2: Composition and Remuneration of the Board of Directors and Board of Commissioners
Rekomendasi 2.1: Komposisi Direksi dan Dewan Komisaris.
Recommendation 2.1: Composition of the Board of Directors and Board of Commissioners.
Rekomendasi 2.1.1: Keterangan:
Status:
Recommendation 2.1.1: Description:
Dalam menentukan kandidat calon Direktur, Dewan Komisaris Bank saat ini belum melibatkan pihak ketiga independen dalam Penjelasan
melalui Komite Remunerasi dan Nominasi tidak hanya proses seleksi calon Dewan Komisaris. Meski demikian, Bank
mengandalkan rekomendasi dari Dewan Komisaris, manajemen tetap memastikan bahwa penunjukan kandidat Direksi dan
atau Pemegang Saham mayoritas. Dewan Komisaris melalui Dewan Komisaris dilakukan sesuai peraturan yang berlaku serta
Komite Remunerasi dan Nominasi dapat menggunakan sumber memenuhi kualifikasi yang dibutuhkan.
independen untuk menentukan kandidat yang memenuhi syarat.
In determining Director candidates, the Board of Commissioners, The Bank currently does not involve independent third Explanation
through the Remuneration and Nomination Committee, parties in the selection process for candidates for the Board
does not rely solely on recommendations from the Board of of Commissioners. Nevertheless, the Bank ensures that
Commissioners, management, or majority shareholders. The Board the appointment of candidates for the Board of Directors and
of Commissioners, through the Remuneration and Nomination Board of Commissioners is carried out in accordance with
Committee, may use independent sources to determine qualified applicable regulations and meets the required qualifications.
candidates.
Rekomendasi 2.1.2: Keterangan:
Status:
Recommendation 2.1.2: Description:
Dewan Komisaris memastikan bahwa kriteria dalam menyeleksi Dewan Komisaris, melalui Komite Remunerasi dan Nominasi, Terpenuhi
anggota Direksi mencakup paling tidak pengetahuan, kemampuan, melakukan seleksi kandidat Direksi berdasarkan kriteria yang telah
dan keahlian yang dibutuhkan untuk memenuhi secara tepat peran ditetapkan untuk memastikan kesesuaian dengan kebutuhan
Direksi serta memperhatikan terpenuhinya keberagaman Direksi. Bank.
The Board of Commissioners ensures that the criteria for selecting The Board of Commissioners, through the Remuneration and Complied
members of the Board of Directors include at least the required Nomination Committee, selects candidates for the Board of
knowledge, abilities, and expertise to properly meet the role of Directors based on the established criteria to ensure they meet
the Board of Directors and pay attention to the fulfillment of the Bank’s needs.
the Board of Directors’ diversity.
Rekomendasi 2.1.3: Keterangan:
Status:
Recommendation 2.1.3: Description:
Kebijakan korporasi tentang keberagaman pada, Direksi dan Kebijakan terkait keberagaman anggota Dewan Komisaris dan Terpenuhi
Dewan Komisaris diungkapkan dalam Laporan Tahunan. Direksi Bank disampaikan secara transparan dalam Laporan
Tahunan ini.
The corporate policy on diversity in the Board of Directors and The Bank’s policies regarding diversity in the Board of Complied
Board of Commissioners is disclosed in the Annual Report. Commissioners and Board of Directors are transparently
communicated in this Annual Report.
Rekomendasi 2.1.4: Keterangan:
Status:
Recommendation 2.1.4: Description:
Dewan Komisaris memastikan bahwa kebijakan dan prosedur Dewan Komisaris, bersama Komite Remunerasi dan Nominasi, Terpenuhi
untuk seleksi dan nominasi Komisaris adalah jelas dan transparan melaksanakan fungsi pengawasan untuk memastikan proses
sehingga dapat menghasilkan komposisi Dewan yang diinginkan. nominasi dan remunerasi di Bank berjalan transparan dan tepat.
Dewan Komisaris menggunakan sumber independen untuk Langkah ini bertujuan menjaga kepentingan Bank sekaligus
menentukan kandidat yang memenuhi syarat. mendukung praktik tata kelola yang adil dan berintegritas dalam
pengelolaan HC.
The Board of Commissioners ensures that the policies and The Board of Commissioners, together with the Remuneration Complied
procedures for the selection and nomination of Commissioners and Nomination Committee, performs supervisory function to
are clear and transparent so as to produce the desired Board ensure the Bank’s nomination and remuneration processes are
composition. The Board of Commissioners uses independent transparent and appropriate. This measure aims to safeguard
sources to determine qualified candidates. the Bank’s interests while supporting fair and consistent
governance practices in HC management.
Rekomendasi 2.1.5: Keterangan:
Status:
Recommendation 2.1.5: Description:
Dewan Komisaris/Komite yang menjalankan fungsi nominasi Komite Remunerasi dan Nominasi melaksanakan fungsi nominasi Terpenuhi
menetapkan prosedur dan kriteria nominasi yang konsisten dengan sesuai prosedur dan kriteria yang tercantum dalam Pedoman
matriks keahlian Dewan Komisaris yang telah disetujui Dewan dan Tata Tertib Komite No. 001/SK-KOM/01/24 tanggal
Komisaris dan memastikan bahwa profil kandidat memenuhi 5 Januari 2024, serta Kebijakan Penerapan Tata Kelola Remunerasi
persyaratan yang ditetapkan dalam matriks keahlian dan kriteria No. 011/SK-KOM/01/24 tanggal 17 Januari 2024, yang telah
nominasi. mendapatkan persetujuan Dewan Komisaris.
The Board of Commissioners/Committee that performs The Remuneration and Nomination Committee Complied
the nomination function establishes nomination procedures and carries out its nomination function in accordance with
criteria, which are consistent with the Board of Commissioners’ the procedures and criteria set out in the Committee’s Charter
expertise matrix, which has been approved by the Board of No. 001/SK-KOM/01/24 dated 5 January 2024 and
Commissioners, and ensures that the candidate profile meets the Remuneration Governance Implementation Policy
the established requirements in the expertise matrix and No. 011/SK-KOM/01/24 dated 17 January 2024, which have been
nomination criteria. approved by the Board of Commissioners.
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Tata Kelola Perusahaan
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Rekomendasi 2.1.6: Keterangan:
Status:
Recommendation 2.1.6: Description:
Komposisi Dewan Komisaris harus dibentuk sedemikian rupa Bank menerapkan prinsip keberagaman dalam komposisi Dewan Terpenuhi
sehingga anggota-anggotanya secara kelompok mencerminkan Komisaris sesuai arahan Otoritas Jasa Keuangan, sebagaimana
keberagaman dalam hal kemampuan, keahlian, pengetahuan, diatur dalam Lampiran Surat Edaran Otoritas Jasa Keuangan
pengalaman, usia, latar belakang budaya, dan gender yang No. 32/SEOJK.04/2015 tentang Pedoman Tata Kelola Perusahaan
dibutuhkan untuk memenuhi secara tepat peran Dewan Komisaris. Terbuka, untuk mendukung pengambilan keputusan yang inklusif
dan efektif.
The Board of Commissioners’ composition must be formed in such The Bank implements the principle of diversity in the composition Complied
a way that its members as a group reflect the diversity in terms of of the Board of Commissioners in accordance with Financial
abilities, skills, knowledge, experience, age, cultural background, Services Authority direction, as stipulated in the Attachment to
and gender required to properly fulfill the roles of the Board of the Financial Services Authority Circular No. 32/SEOJK.04/2015
Commissioners. on Guidelines for Public Company’s Governance, to support
inclusive and effective decision-making.
Rekomendasi 2.1.7: Keterangan:
Status:
Recommendation 2.1.7: Description:
Untuk memampukan Dewan Komisaris dalam memberikan advis dan Dewan Komisaris memiliki jumlah Komisaris Independen sesuai Terpenuhi
supervisi secara independen kepada Direksi dan untuk peran-peran ketentuan peraturan perundang-undangan yang berlaku. Rincian
yang terdapat potensi benturan kepentingan, Dewan Komisaris informasi mengenai hal ini disajikan secara lengkap dalam
terdiri dari Komisaris Independen yang cukup jumlahnya, dengan Laporan Tahunan Bank.
masa jabatan yang dibatasi dan terdapat pengungkapan jangka
waktu keanggotaan Dewan Komisaris serta independensi mereka
dari sudut pandang korporasi.
To enable the Board of Commissioners to provide independent The Board of Commissioners has a number of Independent Complied
advice and supervision to the Board of Directors and for roles with Commissioners in accordance with applicable laws and
potential conflicts of interest, the Board of Commissioners shall regulations. Detailed information regarding this matter is fully
consist of a sufficient number of Independent Commissioners, presented in the Bank’s Annual Report.
with a limited term of office and disclosure of the term of office
of the Board of Commissioners and their independence from
a corporate perspective.
Rekomendasi 2.1.8: Keterangan:
Status:
Recommendation 2.1.8: Description:
Untuk memfasilitasi fungsi Direksi dan Dewan Komisaris yang Komite Remunerasi dan Nominasi melaksanakan tanggung Terpenuhi
efektif dan guna meningkatkan kepercayaan investor dan jawabnya untuk memastikan proses nominasi dan pemberian
pemangku kepentingan, Komite Remunerasi dan Nominasi remunerasi di Bank berlangsung secara tepat, transparan, dan
memastikan bahwa terdapat proses yang formal, ketat, dan sesuai kepentingan Bank. Pelaksanaan fungsi ini dijabarkan secara
transparan untuk penunjukan dan pengangkatan anggota Direksi rinci dalam Laporan Tahunan.
dan Dewan Komisaris.
To facilitate effective function of the Board of Directors and Board The Remuneration and Nomination Committee carries out Complied
of Commissioners and to increase investors and stakeholders its responsibilities to ensure that the Bank’s nomination
trust, the Remuneration and Nomination Committee ensures and remuneration processes are conducted appropriately,
that there is a formal, rigorous, and transparent process for transparently, and in accordance with the Bank’s interests.
the selection and appointment of members of the Board of The implementation of this function is detailed in the Annual
Directors and Board of Commissioners. Report.
Rekomendasi 2.2: Remunerasi Direksi dan Dewan Komisaris.
Recommendation 2.2: Remuneration of the Board of Directors and Board of Commissioners.
Rekomendasi 2.2.1: Keterangan:
Status:
Recommendation 2.2.1: Description:
Kebijakan remunerasi anggota Direksi terdiri atas struktur Bank menetapkan dan menerapkan Kebijakan Tata Kelola Terpenuhi
remunerasi yang berorientasi pada pengembangan korporasi yang Remunerasi melalui Keputusan Direksi No. 011/SK-DIR/01/24
berkelanjutan dan mendorong pencapaian tujuan jangka panjang. tanggal 17 Januari 2024. Kebijakan ini dirancang untuk menjamin
Remunerasi Direksi harus diusulkan, dapat dengan melalui sistem remunerasi yang kompetitif, adil, dan seimbang, sesuai
Komite Remunerasi dan Nominasi, oleh Dewan Komisaris untuk peraturan perundang-undangan, serta ditinjau secara berkala
diputuskan oleh RUPS. Jumlah remunerasi yang diusulkan kepada untuk menjaga relevansi dan efektivitasnya.
RUPS tersebut ditetapkan dengan mempertimbangkan peran
setiap anggota Direksi dan situasi ekonomi serta kinerja korporasi.
The remuneration policy for the Board of Directors’ members The Bank establishes and implements Remuneration Complied
consists of a remuneration structure that is oriented towards Governance Policy through the Board of Directors’ Decision
sustainable corporate development and encourages the achievement No. 011/SK-DIR/01/24 dated 17 January 2024. This policy
of long-term goals. The Board of Directors’ remuneration is designed to ensure a competitive, fair, and balanced
must be proposed, possibly through the Remuneration and remuneration system, in accordance with laws and regulations,
Nomination Committee, by the Board of Commissioners to be and is periodically reviewed to maintain its relevance and
resolved by the GMS. The remuneration amount proposed to the effectiveness.
GMS is determined by considering the role of each member of
the Board of Directors, the economic situation, and the corporate
performance.
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Rekomendasi 2.2.2: Keterangan:
Status:
Recommendation 2.2.2: Description:
Kebijakan remunerasi anggota Dewan Komisaris terdiri atas struktur Bank menetapkan struktur, kebijakan, dan besaran remunerasi bagi Terpenuhi
remunerasi yang berorientasi pada pengembangan korporasi yang setiap anggota Dewan Komisaris dengan mempertimbangkan
berkelanjutan dan mendorong pencapaian tujuan jangka panjang. tanggung jawab, wewenang, tugas, dan kinerja masing-masing.
Jumlah remunerasi yang diusulkan Dewan Komisaris kepada Penetapan ini juga memperhatikan standar remunerasi di industri
RUPS tersebut ditetapkan dengan mempertimbangkan peran sejenis serta kapasitas keuangan Bank.
setiap anggota Dewan Komisaris dan situasi ekonomi serta kinerja
korporasi. Di samping itu juga harus dipertimbangkan posisinya
sebagai Komisaris Utama dan ketua serta keanggotaannya dalam
komite-komite.
The remuneration policy for the Board of Commissioners’ The Bank establishes the structure, policies, and remuneration Complied
members consists of a remuneration structure that is oriented amount for each member of the Board of Commissioners, by
towards sustainable corporate development and encourages considering respective responsibilities, authorities, duties, and
the achievement of long-term goals. The remuneration performance. This determination also considers remuneration
amount proposed by the Board of Commissioners to the GMS standards in similar industries and the Bank’s financial capacity.
is determined by considering the role of each member of the Board
of Commissioners, the economic situation, and the corporate
performance. In addition, it must also consider his/her position as
President Commissioner and chairman as well as membership in
committees.
Rekomendasi 2.2.3: Keterangan:
Status:
Recommendation 2.2.3: Description:
Untuk memastikan bahwa paket remunerasi ditentukan Komite Remunerasi dan Nominasi meninjau dan membahas Terpenuhi
berdasarkan prestasi, kualifikasi, dan kompetensi Direktur dan remunerasi Dewan Komisaris dengan memperhitungkan skala dan
Komisaris dengan memperhatikan kinerja operasi korporasi, kinerja kompleksitas usaha, perbandingan dengan peer group, inflasi,
individu dan kondisi pasar, Komite Remunerasi dan Nominasi serta kondisi dan kapasitas keuangan Bank, sesuai ketentuan
memastikan bahwa terdapat prosedur yang adil dan transparan peraturan yang berlaku. Keputusan akhir mengenai remunerasi
untuk menetapkan kebijakan remunerasi anggota Direksi dan Dewan Komisaris dan Direksi ditetapkan melalui RUPS.
Dewan Komisaris.
To ensure that the remuneration package is determined based The Remuneration and Nomination Committee reviews and Complied
on the achievements, qualifications, and competencies of discusses remuneration of the Board of Commissioners, by
the Directors and Commissioners by considering the corporate considering business scale and complexity, comparison with peer
operational performance, individual performance, and market groups, inflation, and the Bank’s financial condition and capacity,
conditions, the Remuneration and Nomination Committee ensures in line with applicable laws and regulations. The final decision
that there are fair and transparent procedures for establishing regarding remuneration of the Board of Commissioners and
remuneration policies for members of the Board of Directors and Board of Directors is determined through the GMS.
Board of Commissioners.
Prinsip 3: Hubungan Kerja Antara Direksi dan Dewan Komisaris
Principle 3: Working Relationship Between the Board of Directors and Board of Commissioners
Rekomendasi 3.1: Sifat Hubungan Kerja.
Recommendation 3.1: Nature of Working Relationship.
Rekomendasi 3.1.1: Keterangan:
Status:
Recommendation 3.1.1: Description:
Terdapat diskusi yang terbuka antara Direksi dengan Dewan Dewan Komisaris dan Direksi bekerja secara kolaboratif dalam Terpenuhi
Komisaris serta di antara para anggota Direksi dan para anggota merumuskan visi, misi, dan strategi Bank melalui rapat resmi serta
Dewan Komisaris. Namun, tetap penting menjaga kerahasiaan forum diskusi dan pertemuan lainnya.
informasi agar tidak terjadi kebocoran informasi rahasia.
There are open discussions between the Board of Directors The Board of Commissioners and Board of Directors work Complied
and the Board of Commissioners as well as among members of collaboratively to formulate the Bank’s vision, mission, and
the Board of Directors and members of the Board of Commissioners. strategy through formal meetings, discussion forums, and other
However, it remains important to maintain the confidentiality of meetings.
information to avoid leakage of confidential information.
Rekomendasi 3.1.2: Keterangan:
Status:
Recommendation 3.1.2: Description:
Sesuai dengan tugas dan perannya masing-masing, Direksi Bank secara konsisten menyusun strategi dan kebijakan jangka Terpenuhi
bekerja sama dengan Dewan Komisaris dalam merumuskan pendek maupun menengah dalam RBB yang selaras dengan visi
misi, visi dan strategi korporasi dan secara reguler membahas dan misi perusahaan. Untuk memastikan efektivitasnya, Direksi
pengimplementasiannya. bersama Dewan Komisaris serta manajemen senior secara berkala
melakukan peninjauan dan evaluasi menyeluruh terhadap strategi,
kebijakan, serta pelaksanaannya di seluruh tingkatan organisasi.
In accordance with their respective duties and roles, members The Bank consistently develops short- and medium-term Complied
of the Board of Directors cooperate with those of the Board of strategies and policies within RBB that are in line with
Commissioners in formulating corporate missions, visions, and the Company’s vision and mission. To ensure their effectiveness,
strategies, and regularly discuss their implementation. the Board of Directors, along with Board of Commissioners and
senior management, regularly conducts comprehensive review
and evaluation of strategies, policies, and their implementation at
all levels of the organization.
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Tata Kelola Perusahaan
Corporate Governance
Rekomendasi 3.1.3: Keterangan:
Status:
Recommendation 3.1.3: Description:
Sekretaris Korporasi memiliki peran penting dalam mendukung Sebagai Kepala Divisi Corporate Secretary, Caprie Ardira Azhar Terpenuhi
efektivitas hubungan kerja antara Direksi dengan Dewan Komisaris, berperan penting dalam memperkuat koordinasi antara Direksi
mendorong implementasi praktik governansi korporat yang baik, dan Dewan Komisaris. Selain itu, beliau juga berkontribusi aktif
termasuk komunikasi yang efektif dengan Pemegang Saham dan dalam mendorong penerapan prinsip GCG, khususnya melalui
pemangku kepentingan lainnya. pengelolaan komunikasi yang efektif dengan Pemegang Saham
dan berbagai pemangku kepentingan.
The Corporate Secretary has a crucial role in supporting As the Head of Corporate Secretary Division, Mr. Caprie Ardira Complied
the effectiveness of working relationship between the Board Azhar plays a key role in strengthening coordination between
of Directors and the Board of Commissioners, encouraging the Board of Directors and Board of Commissioners. Furthermore,
the implementation of good corporate governance practices, he actively contributes to promoting GCG principles
including effective communication with Shareholders and other implementation, particularly through effective communication
stakeholders. with Shareholders and various stakeholders.
Rekomendasi 3.2: Akses informasi Dewan Komisaris.
Recommendation 3.2: Access to Information for the Board of Commissioners.
Rekomendasi 3.2.1: Keterangan:
Status:
Recommendation 3.2.1: Description:
Direksi bertanggung jawab untuk memastikan Dewan Komisaris Direksi berkomitmen mendukung peran pengawasan Dewan Terpenuhi
mendapatkan akses informasi yang akurat, relevan, dan tepat Komisaris dengan menyediakan akses informasi yang lengkap,
waktu. Dewan Komisaris sendiri memastikan bahwa ia memperoleh relevan, dan tepat waktu. Ketentuan dalam Anggaran Dasar serta
informasi yang memadai. Direksi menyediakan informasi kepada kebijakan internal Bank juga menjamin hak Dewan Komisaris
Dewan Komisaris secara teratur, tanpa penundaan, dan secara untuk memperoleh informasi, termasuk meminta data tambahan
komprehensif tentang semua masalah yang relevan dengan dari Direksi apabila diperlukan guna memperkuat efektivitas
korporasi. Dewan Komisaris sewaktu-waktu dapat meminta Direksi pengawasan.
untuk memberikan informasi tambahan.
The Board of Directors is responsible for ensuring that the Board The Board of Directors is committed to supporting the Board
Complied
of Commissioners has access to accurate, relevant, and of Commissioners’ supervisory role by providing access to
timely information. The Board of Commissioners itself ensures complete, relevant, and timely information. Provisions in
that it obtains adequate information. The Board of Directors the Bank’s Articles of Association and internal policies also
provides information to the Board of Commissioners regularly, guarantee the Board of Commissioners’ rights to obtain
without delay, and comprehensively on all matters relevant to information, including requesting additional data from the Board
the corporation. The Board of Commissioners may at any time of Directors if necessary to strengthen oversight effectiveness.
request additional information to the Board of Directors.
Rekomendasi 3.3: Tanggung Jawab Direksi dan Dewan Komisaris Atas Dampak Struktur.
Recommendation 3.3: Responsibilities of the Board of Directors and Board of Commissioners on Impacts of the Structure.
Rekomendasi 3.3.1: Keterangan:
Status:
Recommendation 3.3.1: Description:
Dampak struktur kepemilikan terhadap korporasi. Direksi dan Dalam menjalankan peran dan kewenangannya, Dewan Komisaris Terpenuhi
Dewan Komisaris mempertimbangkan tanggung jawabnya serta Direksi Bank senantiasa menunaikan tugas dan tanggung
dalam konteks struktur kepemilikan saham dan hubungan antar- jawab dengan menjunjung tinggi prinsip independensi serta
Pemegang Saham korporasi yang mungkin berdampak terhadap menjaga objektivitas dalam setiap pengambilan keputusan.
pengelolaan dan operasi korporasi.
The impact of ownership structure on the corporation. The Board In carrying out roles and authorities, the Board of Commissioners
Complied
of Directors and Board of Commissioners consider their and Board of Directors consistently fulfill their duties and
responsibilities in the context of shareholding structure and responsibilities by upholding the principle of independence and
relationships between corporate Shareholders, which may have maintaining objectivity in all decision-making.
an impact on corporate management and operations.
PT Bank Victoria International Tbk
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Prinsip 4: Perilaku Etis dan Bertanggung Jawab
Principle 4: Ethical and Responsible Conduct
Rekomendasi 4.1: Pedoman Etika dan Perilaku.
Recommendation 4.1: Code of Conduct.
Rekomendasi 4.1.1: Keterangan:
Status:
Recommendation 4.1.1: Description:
Pernyataan ini dituangkan dalam Pedoman Perilaku dan Etika Sebagai wujud komitmen terhadap integritas dan tata kelola Terpenuhi
Usaha yang harus secara jelas mengungkapkan harapan korporasi yang baik, Bank telah menetapkan Pedoman Kode Etik Perilaku
bahwa setiap anggota Direksi dan Dewan Komisaris serta Karyawan serta kebijakan penerapan strategi anti-fraud. Seluruh
karyawan akan: ketentuan tersebut menjadi acuan bagi setiap insan Bank dalam
1. Bertindak untuk kepentingan terbaik korporasi. melaksanakan tugas dan tanggung jawabnya. Penjelasan lebih
2. Bertindak dengan jujur dan dengan integritas berstandar rinci mengenai kebijakan tersebut dapat ditemukan dalam
tinggi. Laporan Tahunan ini.
3. Bersikap independen dan bertindak berdasarkan informasi
yang lengkap, dengan iktikad baik, dengan uji tuntas dan
kehati-hatian.
4. Mematuhi peraturan perundang-undangan yang berlaku bagi
korporasi dan operasinya.
5. Menghindari tindakan yang melanggar peraturan perundang-
undangan atau tindakan yang tidak etis berdasarkan pedoman
etika korporasi.
6. Tidak terlibat atau berpartisipasi dalam kegiatan apa pun
yang akan menimbulkan benturan kepentingan dengan
kepentingan terbaik korporasi atau yang akan berdampak
negatif terhadap reputasi korporasi.
7. Tidak mengambil manfaat atas properti atau informasi yang
dimiliki korporasi, kepemilikan aset lainnya atau pelanggannya
untuk kepentingan pribadi atau yang menyebabkan kerugian
bagi korporasi dan pelanggannya.
8. Tidak memanfaatkan jabatannya atau peluang yang dihasilkan
oleh jabatannya untuk kepentingan pribadi.
9. Menghindari perbuatan meminta atau menerima dari pihak
ketiga pembayaran, gratifikasi atau keuntungan lain untuk
dirinya sendiri atau untuk orang lain yang menimbulkan
benturan kepentingan/memberikan keuntungan kepada pihak
ketiga secara melanggar peraturan perundang-undangan.
10. Menghormati perbedaan pendapat dan hak-hak setiap
anggota Direksi, Dewan Komisaris, dan karyawan.
11. Memastikan pengungkapan yang lengkap, adil, akurat, tepat
waktu, dan dapat dipahami dalam laporan dan dokumen
yang disampaikan korporasi kepada regulator dan dalam
komunikasi publik lainnya.
This statement is set out in the Code of Conduct and Business As the manifestation of its commitment to integrity and good Complied
Ethics, which must clearly state the corporate expectation governance, the Bank has established Employee’s Code of
that each member of the Board of Directors and Board of Conduct and anti-fraud strategy implementation policy. All of
Commissioners and employees will: such provisions serve as a reference for every Bank personnel
1. Act in the best interests of the corporation. in performing duties and responsibilities. A more detailed
2. Act honestly and with a high standard of integrity. explanation of these policies can be found in this Annual Report.
3. Be independent and act based on complete information, in
good faith, with due diligence and prudence.
4. Comply with laws and regulations that apply to
the corporation and its operations.
5. Avoid actions that violate laws and regulations or unethical
actions based on corporate ethics guidelines.
6. Not be involved or participate in any activity that will create
a conflict of interest with the corporation’s best interests or
have a negative impact on the corporation’s reputation.
7. Not take advantage of property or information owned by
the corporation, ownership of other assets or its customers,
for personal gain or which causes harm to the corporation
and its customers.
8. Not take advantage of the position or opportunities generated
by the position for personal gain.
9. Avoid the act of requesting or receiving from third parties
payments, gratuities, or other benefits for oneself or for other
people that will lead to conflicts of interest/provide benefits
to third parties by violating the laws and regulations.
10. Respect differences of opinion and the rights of each
member of the Board of Directors, Board of Commissioners,
and employees.
11. Ensure complete, fair, accurate, timely, and understandable
disclosure in reports and documents submitted by the
corporation to regulators and in other public communications.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 325
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Tata Kelola Perusahaan
Corporate Governance
Rekomendasi 4.1.2: Keterangan:
Status:
Recommendation 4.1.2: Description:
Direksi menetapkan kebijakan dan praktik anti-pencucian uang dan Untuk memperkuat budaya integritas dan menjaga kepercayaan Terpenuhi
pendanaan terorisme, anti-suap, anti-korupsi, anti-kecurangan pemangku kepentingan, Bank menetapkan Pedoman Kode Etik
(anti-fraud), keterlibatan dalam politik dengan mengacu pada Perilaku Karyawan serta Kebijakan Strategi Anti-Fraud sebagai
standar nasional atau internasional mengenai anti-pencucian landasan dalam setiap aktivitas operasional. Kedua kebijakan
uang, anti-suap, anti-korupsi, anti-kecurangan, atau standar tersebut menjadi acuan wajib bagi seluruh insan Bank dalam
terkait lainnya. bertindak profesional dan menjunjung tinggi prinsip GCG. Uraian
lebih lanjut mengenai implementasi kebijakan ini disajikan dalam
Laporan Tahunan ini.
The Board of Directors establishes policies and practices for To strengthen a culture of integrity and maintain stakeholder
Complied
anti-money laundering and terrorist financing, anti-bribery, trust, the Bank has established Employee’s Code of Conduct
anti-corruption, anti-fraud, political involvement with reference and Anti-Fraud Strategy Policy as the basis for all operational
to the national or international standards regarding anti-money activities. The two policies serve as mandatory guidelines for all
laundering, anti-bribery, anti-corruption, anti-fraud, or other Bank personnel to act professionally and uphold GCG principles.
related standards. Further details on the implementation of these policies are
presented in this Annual Report.
Rekomendasi 4.2: Nilai–Nilai dan Budaya Organisasi.
Recommendation 4.2: Corporate Values and Culture.
Rekomendasi 4.2.1: Keterangan:
Status:
Recommendation 4.2.1: Description:
Korporasi mengartikulasikan, menumbuhkan, dan mengungkapkan Bank menjadikan SQEW sebagai nilai fundamental yang wajib Terpenuhi
budaya serta nilai-nilai korporasi. dijalankan oleh seluruh insan dalam setiap aktivitas kerja. Nilai
tersebut diinternalisasikan melalui beragam program dan inisiatif
yang dirancang secara berkesinambungan, disertai evaluasi rutin
untuk memastikan penerapannya berlangsung konsisten dan
efektif di seluruh lini organisasi.
The corporation articulates, fosters, and discloses corporate The Bank has made SQEW a fundamental value that must be Complied
culture and values. implemented by all personnel in all work activities. These values are
internalized through various programs and initiatives designed on
an ongoing basis, accompanied by regular evaluations to ensure
consistent and effective implementation across the organization.
Rekomendasi 4.3: Penegakan dan Komunikasi Pedoman Etika, Nilai-Nilai, dan Budaya.
Recommendation 4.3: Enforcement and Communication of the Code of Conduct, Values, and Culture.
Rekomendasi 4.3.1: Keterangan:
Status:
Recommendation 4.3.1: Description:
Pedoman perilaku dan kode etik korporasi dikomunikasikan Direksi berkomitmen menanamkan nilai-nilai Kode Etik sebagai Terpenuhi
secara efektif kepada Direksi, Dewan Komisaris, serta seluruh bagian dari pembentukan budaya kerja yang berintegritas. Proses
karyawan, diintegrasikan ke dalam strategi dan operasi korporasi internalisasi tersebut diterapkan secara terstruktur dalam strategi
termasuk sistem manajemen risiko dan struktur remunerasi, serta bisnis maupun operasional Bank, serta diintegrasikan ke dalam
ditegakkan. mekanisme manajemen risiko dan kebijakan remunerasi.
The corporate code of conduct and code of ethics are The Board of Directors is committed to instilling the values Complied
communicated effectively to the Board of Directors, Board of of Code of Conduct as part of establishing a work culture
Commissioners, and all employees, integrated into corporate of integrity. This internalization process is implemented in
strategy and operations, including risk management system and a structured manner within the Bank’s business and operational
remuneration structure, and being enforced. strategies, and integrated into risk management mechanism and
remuneration policies.
Prinsip 5: Manajemen Risiko, Pengendalian Internal, dan Kepatuhan
Principle 5: Risk Management, Internal Control, and Compliance
Rekomendasi 5.1: Pengendalian Internal dan Kepatuhan.
Recommendation 5.1: Internal Control and Compliance.
Rekomendasi 5.1.1: Keterangan:
Status:
Recommendation 5.1.1: Description:
Direksi melakukan kaji ulang secara berkala atas ketepatan desain Direksi secara berkesinambungan melaksanakan penerapan, Terpenuhi
dan efektivitas operasional sistem governansi, pengelolaan risiko, evaluasi, dan penyempurnaan atas tata kelola, manajemen
pengendalian internal dan kepatuhan korporasi dan melaporkan risiko, pengendalian internal, serta kepatuhan Bank. Seluruh hasil
pelaksanaan dan hasil kaji ulang kepada para Pemegang Saham pelaksanaan tersebut disampaikan melalui Laporan Tahunan
melalui Laporan Tahunan Korporasi. sebagai bentuk pertanggungjawaban kepada Pemegang Saham
dan pemangku kepentingan, serta dilaporkan lebih lanjut dalam
RUPS.
The Board of Directors periodically reviews the accuracy of The Board of Directors is committed to instilling the values Complied
designs and operational effectiveness of the governance system, of Code of Conduct as part of establishing a work culture
risk management, internal control, and corporate compliance and of integrity. This internalization process is implemented in
reports the implementation and review results to Shareholders a structured manner within the Bank’s business and operational
through the Corporate Annual Report. strategies, and integrated into risk management mechanism and
remuneration policies.
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Rekomendasi 5.2: Manajemen Risiko.
Recommendation 5.2: Risk Management.
Rekomendasi 5.2.1: Keterangan:
Status:
Recommendation 5.2.1: Description:
Strategi dan risiko merupakan satu kesatuan, diungkapkan secara Dewan Komisaris dan Direksi berkomitmen mengelola Terpenuhi
transparan, masuk ke dalam pelaksanaan tugas dan tanggung serta memantau risiko utama Bank secara terukur dan
jawab Direksi dan Dewan Komisaris, serta dalam diskusi di rapat berkesinambungan. Kebijakan strategis diarahkan untuk menjaga
Dewan Komisaris dan Direksi. keseimbangan antara profil risiko, budaya kepatuhan, dan
kecukupan modal. Dalam pelaksanaannya, Dewan Komisaris
dan Direksi didukung oleh Komite Pemantau Risiko, Komite
Manajemen Risiko, serta SKAI yang secara berkala melakukan
penelaahan atas efektivitas pengendalian dan pengelolaan risiko.
Strategy and risk is a unity, disclosed transparently, included in The Board of Commissioners and Board of Directors are Complied
the implementation of duties and responsibilities of the Board of committed to managing and monitoring the Bank’s key risks in
Directors and Board of Commissioners, as well as in discussions at a measurable and sustainable manner. Strategic policies are
meetings of the Board of Commissioners and Board of Directors. directed at maintaining a balance between risk profile, compliance
culture, and capital adequacy. In its implementation, the Board
of Commissioners and Board of Directors are supported by Risk
Monitoring Committee, Risk Management Committee, and SKAI,
which periodically review the effectiveness of risk control and
management.
Rekomendasi 5.2.2: Keterangan:
Status:
Recommendation 5.2.2: Description:
Komite Pemantau Manajemen Risiko membantu pelaksanaan Sebagai komite yang berada di bawah Dewan Komisaris, Terpenuhi
tugas Dewan Komisaris dengan menciptakan mekanisme yang Komite Pemantau Risiko berperan mendukung efektivitas
transparan, fokus, dan independen dalam pengawasan manajemen fungsi pengawasan melalui penerapan mekanisme pengawasan
risiko korporasi. manajemen risiko yang independen, objektif, dan transparan.
Seluruh aktivitas komite dijalankan berdasarkan pedoman yang
tertuang dalam Piagam Komite Pemantau Risiko.
The Risk Management Monitoring Committee assists As a committee under the Board of Commissioners, the Risk Complied
the implementation of the Board of Commissioners’ duties by Monitoring Committee plays a role in supporting the effectiveness
creating a transparent, focused, and independent mechanism for of supervisory function by implementing oversight mechanism
overseeing corporate risk management. of an independent, objective, and transparent risk management.
All committee activities are carried out based on the guidelines
outlined in the Risk Monitoring Committee Charter.
Rekomendasi 5.3: Integrasi Governansi, Manajemen Risiko, dan Kepatuhan.
Recommendation 5.3: Integration of Governance, Risk Management, and Compliance.
Rekomendasi 5.3.1: Keterangan:
Status:
Recommendation 5.3.1: Description:
Direksi membangun sistem governansi, manajemen risiko, dan Direksi mengembangkan sistem tata kelola, manajemen risiko, dan Terpenuhi
kepatuhan (GRC) yang terintegrasi, dengan menangani berbagai kepatuhan (GRC) yang terintegrasi sebagai fondasi pengelolaan
ketidakpastian secara terpadu dan dengan integritas yang tinggi, organisasi. Melalui pendekatan terpadu dalam menghadapi
untuk meyakinkan bahwa korporasi dapat mencapai tujuannya. berbagai ketidakpastian dan berlandaskan integritas, sistem
ini dirancang untuk memastikan Bank dapat mencapai sasaran
strategis yang telah ditetapkan.
The Board of Directors establishes an integrated governance, risk The Board of Directors develops an integrated governance, risk Complied
management, and compliance (GRC) system, by handling various management, and compliance (GRC) system as the basis of
uncertainties in an integrated manner and with high integrity, to organizational management. Through an integrated approach
ensure that the corporation can achieve its objectives. based on integrity in facing various uncertainties, this system is
designed to ensure the Bank achieves its established strategic
objectives.
Rekomendasi 5.3.2: Keterangan:
Status:
Recommendation 5.3.2: Description:
Direksi memastikan bahwa bagian yang membawahi fungsi Direktur Kepatuhan dan Manajemen Risiko beserta unit yang Terpenuhi
kepatuhan tidak merangkap melaksanakan fungsi yang berpotensi berada di bawah koordinasinya menjalankan fungsi kepatuhan
menimbulkan benturan kepentingan. secara independen tanpa merangkap tugas lain yang dapat
menimbulkan potensi benturan kepentingan. Hal ini tercermin
dalam struktur organisasi Bank sebagaimana disajikan dalam
Laporan Tahunan ini.
The Board of Directors ensures that the division in charge of The Director of Compliance and Risk Management and Complied
the compliance function does not concurrently perform functions the units under his/her coordination carry out compliance
that have the potential to cause a conflict of interest. function independently without concurrent duties that could
create a potential conflict of interest. This is reflected in
the Bank’s organizational structure, as presented in this Annual
Report.
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Tata Kelola Perusahaan
Corporate Governance
Rekomendasi 5.4: Audit Internal.
Recommendation 5.4: Internal Audit.
Rekomendasi 5.4.1: Keterangan:
Status:
Recommendation 5.4.1: Description:
Dewan Komisaris melalui Komite Audit memantau dan memastikan Dewan Komisaris melalui Komite Audit memastikan bahwa Terpenuhi
bahwa fungsi audit internal membantu korporasi untuk mencapai pelaksanaan fungsi audit internal Bank berjalan sesuai dengan
tujuannya dengan membawa pendekatan yang objektif dan disiplin kebutuhan organisasi, dengan menjunjung tinggi objektivitas
untuk mengevaluasi dan meningkatkan efektivitas manajemen serta berorientasi pada pencapaian tujuan yang strategis dan
risiko, pengendalian internal, dan governansi korporat. terukur.
The Board of Commissioners, through the Audit Committee, The Board of Commissioners, through Audit Committee, Complied
oversees and ensures that the internal audit function assists ensures that the Bank’s internal audit function is implemented in
the corporation to achieve its objectives through an objective and accordance with organizational needs, upholding objectivity and
disciplined approach to evaluate and improve the effectiveness oriented towards achieving strategic and measurable objectives.
of risk management, internal control, and corporate governance.
Prinsip 6: Pengungkapan dan Transparansi
Principle 6: Disclosure and Transparency
Rekomendasi 6.1: Kebijakan Pengungkapan.
Recommendation 6.1: Disclosure Policy.
Rekomendasi 6.1.1: Keterangan:
Status:
Recommendation 6.1.1: Description:
Korporasi memiliki kebijakan dan prosedur pengungkapan dan Anggaran Dasar Bank memuat ketentuan mengenai keterbukaan Terpenuhi
transparansi yang memastikan pengungkapan informasi material informasi, termasuk kewajiban pengungkapan informasi material
dan menjaga informasi sensitif serta rahasia korporasi. sesuai peraturan yang berlaku, sekaligus mengatur perlindungan
terhadap informasi yang bersifat sensitif dan rahasia.
The corporation has disclosure and transparency policies and The Bank’s Articles of Association contain provisions regarding Complied
procedures that ensure disclosure of material information and information disclosure, including obligation to disclose
safeguard sensitive information as well as corporate secrets. material information in line with applicable regulations, while
also regulating the protection of sensitive and confidential
information.
Rekomendasi 6.1.2: Keterangan:
Status:
Recommendation 6.1.2: Description:
Hak Pemegang Saham untuk memperoleh secara teratur dan Bank menjamin kesetaraan hak bagi seluruh Pemegang Saham Terpenuhi
tepat waktu informasi material yang relevan tentang korporasi dalam memperoleh informasi material yang relevan, akurat, dan
harus dipenuhi. disampaikan secara tepat waktu. Penyampaian informasi tersebut
dilaksanakan sesuai ketentuan peraturan yang berlaku, guna
memastikan terwujudnya prinsip transparansi dan keadilan dalam
pengelolaan Bank.
Shareholders’ rights to obtain regularly and timely relevant The Bank guarantees equal rights for all Shareholders to Complied
material information regarding the corporation must be fulfilled. obtain relevant, accurate, and timely material information.
This information is presented in accordance with applicable
regulations to ensure the realization of principles of transparency
and fairness in the Bank’s management.
Rekomendasi 6.2: Laporan Keuangan dan Keberlanjutan.
Recommendation 6.2: Financial Statements and Sustainability Report.
Rekomendasi 6.2.1: Keterangan:
Status:
Recommendation 6.2.1: Description:
Korporasi mengungkapkan sistem dan prosedur untuk memastikan Bank menerapkan kebijakan internal yang memastikan setiap Terpenuhi
bahwa Laporan Keuangan Interim yang tidak diaudit atau dikaji informasi keuangan ditelaah secara cermat sebelum disampaikan
ulang oleh auditor eksternal secara material adalah akurat, lengkap, kepada publik maupun otoritas. Melalui peran Komite Audit, Bank
dan memberikan investor informasi yang tepat untuk membuat melakukan peninjauan atas Laporan Keuangan, proyeksi, serta
keputusan investasi yang tepat. berbagai laporan lain yang berkaitan dengan informasi keuangan
guna menjamin akurasi dan kepatuhan terhadap ketentuan yang
berlaku.
The Corporation discloses systems and procedures to ensure that The Bank implements internal policies that ensure all financial Complied
Interim Financial Statements that are not materially audited or information is carefully reviewed prior to being disclosed to
reviewed by external auditors are accurate, complete, and provide the public or authorities. Through the role of Audit Committee,
investors with the appropriate information to make the right the Bank reviews its Financial Statements, projections, and
investment decisions. various other reports related to financial information to ensure
accuracy and compliance with applicable regulations.
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Rekomendasi 6.2.2: Keterangan:
Status:
Recommendation 6.2.2: Description:
Komite Audit memastikan kualitas audit Laporan Keuangan Salah satu tugas Komite Audit adalah menelaah pelaksanaan Terpenuhi
yang dilaksanakan oleh auditor eksternal. Kegiatan ini termasuk audit atas laporan keuangan historis tahunan yang dilakukan oleh
merekomendasikan penunjukan, penunjukan kembali dan, jika akuntan publik maupun kantor akuntan publik, guna memastikan
perlu, pemberhentian, serta remunerasi auditor eksternal. kualitas, independensi, serta kepatuhan terhadap standar yang
berlaku.
The Audit Committee ensures the quality of audit on Financial One duty of the Audit Committee is to review the audits of annual Complied
Statements conducted by the external auditors. This activity historical financial statements conducted by public accountant
includes recommending the appointment, reappointment, and, if and public accounting firm to ensure its quality, independence,
necessary, dismissal, and remuneration of the external auditors. and compliance with applicable standards.
Rekomendasi 6.2.3: Keterangan:
Status:
Recommendation 6.2.3: Description:
Laporan Keberlanjutan harus disiapkan dan diungkapkan dengan Laporan Keberlanjutan Bank disusun dengan mengacu pada Terpenuhi
akurat dan disusun sesuai kerangka pelaporan keberlanjutan kerangka pelaporan keberlanjutan yang ditetapkan oleh Otoritas
nasional atau internasional. Jasa Keuangan, sehingga penyajian informasi dilakukan secara
transparan dan sesuai dengan standar regulasi yang berlaku.
The Sustainability Report shall be accurately prepared and The Bank’s Sustainability Report is prepared in accordance Complied
disclosed and compiled in accordance with national or with the sustainability reporting framework established by
international sustainability reporting frameworks. the Financial Services Authority, thus ensuring that information
is presented transparently and in accordance with applicable
regulatory standards.
Rekomendasi 6.2.4: Keterangan:
Status:
Recommendation 6.2.4: Description:
Korporasi menerbitkan Laporan Tahunan secara terintegrasi Laporan Tahunan Bank disusun secara terintegrasi untuk Terpenuhi
yang menempatkan kinerja historis ke dalam konteks dan menyajikan kinerja historis sekaligus memberikan gambaran
menggambarkan risiko, peluang, dan prospek korporasi di masa mengenai risiko, peluang, serta prospek ke depan. Penyajian
depan, sehingga membantu Pemegang Saham dan pemangku ini bertujuan mendukung Pemegang Saham dan pemangku
kepentingan memahami tujuan strategis korporasi dan kepentingan dalam memahami arah strategis Bank serta upaya
kemajuannya dalam menciptakan nilai yang berkelanjutan. yang ditempuh untuk menciptakan nilai berkelanjutan.
The corporation issues an integrated Annual Report that The Bank’s Annual Report is prepared in an integrated manner Complied
puts historical performance into context and describes to present historical performance while providing an overview
the corporation’s risks, opportunities, and future prospects, of risks, opportunities, and future prospects. This presentation
thereby helping Shareholders and stakeholders understand aims to support Shareholders and stakeholders in understanding
the corporation’s strategic objectives and its progress in creating the Bank’s strategic direction and the efforts undertaken to
sustainable value. create sustainable value.
Rekomendasi 6.3: Diseminasi Informasi.
Recommendation 6.3: Dissemination of Information.
Rekomendasi 6.3.1: Keterangan:
Status:
Recommendation 6.3.1: Description:
Saluran penyebaran informasi harus menyediakan akses yang Bank menyediakan beragam kanal komunikasi untuk memastikan Terpenuhi
setara, tepat waktu, dan relatif murah untuk informasi yang relevan seluruh Pemegang Saham dan pemangku kepentingan
bagi pengguna. memperoleh informasi secara adil, tepat waktu, relevan, dan
efisien. Akses informasi tersebut difasilitasi melalui situs web
resmi, media sosial, e-mail blast, paparan publik, siaran pers, serta
saluran komunikasi internal yang ditujukan khusus bagi karyawan.
Channels for disseminating Information should provide users The Bank provides various communication channels to ensure Complied
with equal, timely, and relatively inexpensive access to relevant that all Shareholders and stakeholders receive information in
information. a fair, timely, relevant, and efficient manner. Access to this
information is facilitated through the official website, social
media, email blasts, public exposes, press releases, and internal
communication channels specifically for employees.
Rekomendasi 6.3.2: Keterangan:
Status:
Recommendation 6.3.2: Description:
Korporasi memastikan bahwa pernyataan tahunan terhadap Saat ini pernyataan mengenai penerapan PUGKI belum Penjelasan
penerapan Pedoman Umum Governansi Korporat Indonesia, dipublikasikan melalui situs web Bank, namun telah disajikan
termasuk penjelasan atas penerapan atas masing-masing secara lengkap dalam Laporan Tahunan sebagai bentuk
Rekomendasi dan Panduan tersedia di situs web selama jangka transparansi dan pemenuhan kewajiban pelaporan.
waktu minimal 5 (lima) tahun.
The corporation ensures that an annual statement regarding Currently, a statement regarding the implementation of PUGKI Explanation
the implementation of General Guidelines for Indonesian Corporate has not been published on the Bank’s website, but it is presented
Governance, including an explanation of the implementation of in full in the Annual Report as a form of transparency and
each Recommendation and Guideline is available on the website compliance with the reporting obligations.
for a minimum period of 5 (five) years.
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Tata Kelola Perusahaan
Corporate Governance
Rekomendasi 6.3.3: Keterangan:
Status:
Recommendation 6.3.3: Description:
Untuk korporasi yang terdaftar di pasar modal di yurisdiksi selain Bank adalah entitas usaha yang berdiri dan beroperasi Terpenuhi
yurisdiksi asal, peraturan perundang-undangan atas governansi di Indonesia dengan sepenuhnya mematuhi ketentuan hukum
korporat yang berlaku harus di diungkapkan dengan jelas. Dalam serta regulasi yang berlaku di yurisdiksi Indonesia.
hal cross listing, kriteria dan prosedur cross listing, kriteria dan
prosedur untuk mengakui persyaratan listing untuk listing utama
harus transparan dan didokumentasikan.
For corporations listed on the capital market in jurisdictions other The Bank is a business entity established and operating in Complied
than the jurisdiction of origin, applicable laws and regulations on Indonesia and fully complies with applicable laws and regulations
corporate governance must be clearly disclosed. In the case of in Indonesian jurisdictions.
cross listing, the criteria and procedures for cross listing, criteria
and procedures for recognizing the listing requirements for the
primary listing must be transparent and documented.
Prinsip 7: Perlindungan Terhadap Hak-Hak Pemegang Saham
Principle 7: Protection of Shareholders Rights
Rekomendasi 7.1: Hak Pemegang Saham.
Recommendation 7.1: Shareholders Rights.
Rekomendasi 7.1.1: Keterangan:
Status:
Recommendation 7.1.1: Description:
Korporasi memiliki suatu kebijakan komunikasi yang memfasilitasi Anggaran Dasar Bank memuat ketentuan mengenai kebijakan Terpenuhi
dan mendorong partisipasi Pemegang Saham atau investor. komunikasi dengan Pemegang Saham dan investor sebagai
landasan dalam menjalin hubungan yang transparan dan
akuntabel.
The corporation has a communication policy that facilitates and The Bank’s Articles of Association contain provisions regarding Complied
encourages shareholder or investor participation. communication policies with Shareholders and investors as
the basis for establishing transparent and accountable
relationships.
Rekomendasi 7.1.2: Keterangan:
Status:
Recommendation 7.1.2: Description:
Korporasi yang merupakan Entitas Induk memastikan bahwa Bank menetapkan kebijakan komunikasi dengan Pemegang Penjelasan
kebijakan governansi korporatnya berlaku bagi Entitas Anak dan Saham dan investor yang tertuang dalam Anggaran Dasar
Entitas Sepengendali yang di dalamnya investasi korporasi adalah sebagai pedoman dalam menjaga keterbukaan informasi. Pada
signifikan. saat yang sama, Bank tidak memiliki Entitas Anak maupun Entitas
Sepengendali.
Corporations that are Parent Entities ensure that their corporate The Bank has established communication policy with Explanation
governance policies apply to Subsidiaries and Entities under Shareholders and investors, outlined in the Articles of Association
Common Control in which their investment is significant. as a guideline for maintaining information transparency. At
the same time, the Bank has no Subsidiary or Entity under
Common Control.
Rekomendasi 7.1.3: Keterangan:
Status:
Recommendation 7.1.3: Description:
Korporasi memiliki aturan dan prosedur yang mengatur akuisisi, Anggaran Dasar Bank menetapkan prosedur terkait akuisisi, Terpenuhi
pengambilalihan, dan transaksi luar biasa, seperti merger dan pengambilalihan, serta transaksi material lainnya. Di dalamnya
penjualan aset korporasi yang substansial untuk memastikan juga diatur secara rinci hak, wewenang, dan tanggung jawab
transaksi terjadi secara transparan dan dalam kondisi yang wajar Pemegang Saham. Informasi tersebut tersedia dan dapat diakses
dan melindungi hak-hak semua Pemegang Saham sesuai dengan melalui situs web resmi Bank di www.victoriabank.co.id.
kelasnya.
Corporations have rules and procedures that govern acquisitions, The Bank’s Articles of Association establish procedures related to Complied
takeovers, and extraordinary transactions, such as mergers and sales acquisitions, takeovers, and other material transactions. They also
of substantial corporate assets to ensure that the transactions detail the rights, authorities, and responsibilities of Shareholders.
occur in a transparent manner and under reasonable conditions as This information is available and accessible through the Bank’s
well as protecting the rights of all Shareholders according to class. official website at www.victoriabank.co.id.
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330 Laporan Tahunan dan Keberlanjutan 2025
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Rekomendasi 7.2: Perlakuan Adil Terhadap Pemegang Saham.
Recommendation 7.2: Fair Treatment to Shareholders.
Rekomendasi 7.2.1: Keterangan:
Status:
Recommendation 7.2.1: Description:
Korporasi memiliki aturan dan prosedur yang memastikan: Bank menjamin perlakuan yang setara bagi seluruh Pemegang Terpenuhi
1. Semua Pemegang Saham dari seri yang sama dalam 1 (satu) Saham, baik mayoritas maupun minoritas, domestik maupun
kelas saham harus diperlakukan setara. asing. Setiap informasi yang relevan disampaikan secara
2. Pengungkapan aturan dan prosedur tersebut serta pengungkapan transparan melalui kanal yang mudah diakses, seperti situs web
struktur modal dan pengaturan yang memungkinkan Pemegang Bank, Bursa Efek Indonesia, dan KSEI, dengan penyajian dalam
Saham tertentu memeroleh pengaruh atau kendali yang tidak bahasa Indonesia dan bahasa Inggris.
proporsional dengan kepemilikan sahamnya.
Corporations have rules and procedures ensuring that: The Bank guarantees equal treatment for all Shareholders, Complied
1. All Shareholders of the same series in 1 (one) class of shares including majority or minority, domestic or foreign. All relevant
shall be treated equally. information is transparently communicated through easily
2. There shall be disclosure of such rules and procedures, as accessible channels, such as the Bank’s website, Indonesia Stock
well as disclosure of capital structure and arrangements that Exchange, and KSEI, presented in both Indonesian and English.
allow certain Shareholders to gain influence or control that is
disproportionate to their share ownership.
Rekomendasi 7.2.2: Keterangan:
Status:
Recommendation 7.2.2: Description:
Korporasi memiliki aturan dan prosedur yang memastikan Bank berkomitmen menjalankan setiap transaksi dengan pihak Terpenuhi
transaksi pihak berelasi disetujui dan dilaksanakan sedemikian berelasi secara transparan dan independen, tanpa menimbulkan
rupa yang dapat meyakinkan bahwa benturan kepentingan telah benturan kepentingan. Melalui mekanisme pengawasan yang
dikelola dengan tepat, dan melindungi kepentingan korporasi dan ketat, Bank memastikan kepentingan institusi dan Pemegang
Pemegang Saham. Saham tetap terlindungi, sekaligus menjaga kepatuhan terhadap
ketentuan yang berlaku serta meminimalkan potensi risiko.
The corporation has rules and procedures that ensure related The Bank is committed to conducting all transactions with Complied
party transactions are approved and implemented in such a way related parties transparently and independently, without creating
as to ensure that conflicts of interest are properly managed, and conflicts of interest. Through strict oversight mechanisms,
protect the interests of the corporation and Shareholders. the Bank ensures that the interests of the institution and its
Shareholders are protected, while maintaining compliance with
applicable regulations and minimizing potential risks.
Rekomendasi 7.2.3: Keterangan:
Status:
Recommendation 7.2.3: Description:
Korporasi memiliki dan mengungkapkan kebijakan untuk Kode Etik Bank mengatur secara jelas mekanisme pencegahan Terpenuhi
mencegah terjadinya insider trading. Korporasi memiliki aturan praktik insider trading sebagai bagian dari upaya menjaga
yang jelas mengenai perdagangan apa pun dalam saham integritas dan keadilan dalam kegiatan usaha.
korporasi yang dilakukan oleh Direktur, Komisaris dan orang dalam
untuk memastikan bahwa siapa pun tidak boleh mendapatkan
keuntungan secara langsung atau tidak langsung dari informasi
yang tidak/belum tersedia di pasar.
The corporation has and discloses policies to prevent insider The Bank’s Code of Conduct clearly regulates the prevention of Complied
trading. The corporation has clear rules regarding any trading in insider trading practices as part of efforts to maintain integrity
corporate shares conducted by Directors, Commissioners, and and fairness in business activities.
insiders to ensure that no one may benefit directly or indirectly
from information that is not/not yet available in the market.
Rekomendasi 7.3: Rapat Umum Pemegang Saham.
Recommendation 7.3: General Meeting of Shareholders.
Rekomendasi 7.3.1: Keterangan:
Status:
Recommendation 7.3.1: Description:
Korporasi melakukan panggilan RUPS dengan agenda dan materi Bank menyampaikan panggilan RUPS secara tepat waktu Terpenuhi
RUPS selengkap dan sedini mungkin (paling lambat 28 hari sesuai ketentuan perundang-undangan, sekaligus memberikan
sebelum RUPS) untuk memberikan waktu dan materi yang cukup kesempatan bagi Pemegang Saham untuk memperoleh klarifikasi
bagi Pemegang Saham untuk mempelajari dengan baik agenda atau informasi tambahan terkait agenda yang akan dibahas.
rapat. Undangan rapat dan seluruh informasi RUPS diungkapkan Undangan RUPS dipublikasikan melalui sarana elektronik,
melalui sarana elektronik seperti melalui situs web korporasi. termasuk situs web Bank, Bursa Efek Indonesia, dan KSEI.
The corporation makes a notice for GMS with the agenda and The Bank delivers summon for the GMS in a timely manner in Complied
materials for GMS as completely and as early as possible (no later accordance with laws and regulations, while also providing
than 28 days prior to the GMS) to provide sufficient time and Shareholders with the opportunity to obtain clarification or
materials for Shareholders to properly study the meeting agenda. additional information regarding the agenda. Invitation to
Meeting invitations and all GMS information are disclosed through the GMS is published electronically, including on the Bank’s
electronic means, such as through the corporate website. website, Indonesia Stock Exchange, and KSEI.
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Tata Kelola Perusahaan
Corporate Governance
Rekomendasi 7.3.2: Keterangan:
Status:
Recommendation 7.3.2: Description:
Korporasi memiliki dan mengungkapkan aturan dan prosedur Pada setiap penyelenggaraan RUPS, Bank menyampaikan tata Terpenuhi
yang memfasilitasi Pemegang Saham dalam berpartisipasi dan tertib rapat yang memuat ketentuan serta fasilitas bagi Pemegang
memberikan suara secara efektif di RUPS. Saham, sehingga Pemegang Saham dapat berpartisipasi dan
menyampaikan hak suaranya secara optimal.
The Corporation has and discloses rules and procedures that At each GMS, the Bank publishes meeting rules and procedures, Complied
facilitate Shareholders to participate and vote effectively at which outline provisions and facilities for Shareholders, thus
the GMS. enabling them to participate and exercise their voting rights
optimally.
Rekomendasi 7.3.3: Keterangan:
Status:
Recommendation 7.3.3: Description:
Pemegang Saham berpartisipasi efektif dalam menetapkan Dalam RUPS yang membahas perubahan susunan pengurus, Bank Terpenuhi
penunjukan anggota Direksi dan Dewan Komisaris. memberikan ruang bagi Pemegang Saham untuk menyampaikan
pertanyaan, memberikan tanggapan, serta menyalurkan hak
suaranya.
Shareholders participate effectively to determine the appointment In GMS discussing changes to the management structure, Complied
of members of the Board of Directors and Board of Commissioners. the Bank provides a platform for Shareholders to raise questions,
provide feedback, and cast their votes.
Rekomendasi 7.3.4: Keterangan:
Status:
Recommendation 7.3.4: Description:
Korporasi memastikan transparansi dan akuntabilitas auditor Pada RUPS dengan agenda penunjukan kantor akuntan publik Terpenuhi
eksternal di RUPS. dan/atau akuntan publik, Bank menyampaikan penjelasan
mengenai pihak yang diusulkan guna memastikan transparansi
dan memberikan dasar pertimbangan bagi Pemegang Saham
dalam pengambilan keputusan.
The corporation ensures transparency and accountability of At GMS with the agenda of appointing public accounting firm Complied
the external auditor at the GMS. and/or public accountant, the Bank provides an explanation
of the proposed parties to ensure transparency and provide
the basis for Shareholders’ considerations in decision-making.
Rekomendasi 7.3.5: Keterangan:
Status:
Recommendation 7.3.5: Description:
Penyampaian hasil pemungutan suara dan ringkasan risalah RUPS Hasil pemungutan suara beserta ringkasan risalah RUPS Terpenuhi
secara lengkap diumumkan ke publik pada hari kerja berikutnya. diumumkan kepada publik pada hari yang sama setelah rapat
selesai, melalui situs web resmi Bank.
Submission of voting results and a complete summary of the GMS The voting results, along with a summary of the GMS minutes, Complied
minutes are announced to the public on the following working day. are announced to the public on the same day after the meeting is
finished, through the Bank’s official website.
Prinsip 8: Penghargaan Terhadap Pemangku Kepentingan
Principle 8: Award for Stakeholders
Rekomendasi 8.1: Keterlibatan Pemangku Kepentingan Kunci (Stakeholder Engagement).
Recommendation 8.1: Key Stakeholder Engagement.
Rekomendasi 8.1.1: Keterangan:
Status:
Recommendation 8.1.1: Description:
Korporasi melalui Sekretaris Korporasi melaksanakan komunikasi Bank menjelaskan secara rinci dalam Laporan Tahunan mengenai Terpenuhi
yang reguler, transparan, dan efektif dengan pemangku proses identifikasi dan pemilihan pemangku kepentingan utama
kepentingan kunci serta melibatkan mereka untuk memahami yang dilibatkan dalam berbagai aktivitas. Untuk memperkuat
harapan dan keluhan mereka serta dampak korporasi terhadap keterlibatan tersebut, Bank menyediakan mekanisme WBS
mereka. sebagai saluran yang aman dan independen bagi pemangku
kepentingan dalam menyampaikan masukan, saran, maupun
pengaduan. Langkah ini menjadi wujud komitmen Bank dalam
menjaga transparansi, memperkuat partisipasi, serta memastikan
penanganan isu-isu penting yang relevan bagi keberlanjutan
operasional.
The corporation, through the Corporate Secretary, carries out The Bank explains the process of identifying and selecting key Complied
regular, transparent, and effective communication with key stakeholders involved in various activities in details in its Annual
stakeholders and engages them to understand their expectations, Report. To strengthen this engagement, the Bank provides
grievances, and the impact of the corporation on them. a secure and independent channel for stakeholders to submit
input, suggestions, and complaints. This step demonstrates
the Bank’s commitment to maintaining transparency,
strengthening participation, and ensuring timely handling of
critical issues relevant to operational sustainability.
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Rekomendasi 8.2: Integrasi Keberlanjutan dalam Model Bisnis.
Recommendation 8.2: Integration of Sustainability in Business Models.
Rekomendasi 8.2.1: Keterangan:
Status:
Recommendation 8.2.1: Description:
Dewan Komisaris bersama-sama dengan Direksi bertanggung Direksi berkomitmen mengomunikasikan strategi, prioritas, Terpenuhi
jawab, akuntabel, dan transparan atas governansi keberlanjutan, serta sasaran keberlanjutan perusahaan secara jelas kepada
termasuk menetapkan strategi, prioritas, dan target keberlanjutan seluruh pemangku kepentingan. Setiap pencapaian dan kinerja
korporasi. Direksi dan Dewan Komisaris memasukkan pertimbangan terhadap sasaran tersebut dilaporkan secara transparan melalui
keberlanjutan ketika menjalankan perannya, termasuk antara Laporan Tahunan, sehingga memberikan gambaran menyeluruh
lain dalam pengembangan dan implementasi strategi korporasi, atas konsistensi Bank dalam mendukung agenda keberlanjutan.
rencana bisnis, rencana aksi utama dan manajemen risiko. Melalui keterbukaan informasi ini, pemangku kepentingan dapat
menilai secara lebih baik langkah konkret yang ditempuh Bank
dalam mencapai tujuan keberlanjutan.
The Board of Commissioners and the Board of Directors are The Board of Directors is committed to clearly communicating Complied
responsible, accountable, and transparent for sustainability the Company’s sustainability strategy, priorities, and targets to all
governance, including in establishing corporate sustainability stakeholders. Each achievement and performance towards these
strategies, priorities, and targets. The Board of Directors and targets is transparently reported through the Annual Report,
Board of Board of Commissioners incorporate sustainability providing a comprehensive overview of the Bank’s consistency
considerations when performing their roles, including by in supporting the sustainability agenda. Through this information
developing and implementing corporate strategies, business transparency, stakeholders can better assess the concrete steps
plans, main action plans, and risk management. taken by the Bank to achieve its sustainability goals.
Rekomendasi 8.3: Perlindungan Terhadap Pemangku Kepentingan.
Recommendation 8.3: Protection for Stakeholders.
Rekomendasi 8.3.1: Keterangan:
Status:
Recommendation 8.3.1: Description:
Direksi memastikan dan mengungkapkan bahwa operasi korporasi Bank menetapkan sejumlah kebijakan sebagai acuan dalam Terpenuhi
mencerminkan penerapan standar etika, tanggung jawab sosial menjalankan aktivitas usaha yang berlandaskan etika, tanggung
dan lingkungan yang tinggi di seluruh korporasi dan memastikan jawab sosial, serta kepedulian terhadap lingkungan, sekaligus
bahwa kebijakan dan prosedur yang tepat diterapkan untuk menjunjung tinggi hak-hak pemangku kepentingan. Seluruh
menghormati serta mematuhi hak-hak pemangku kepentingan. kebijakan tersebut dipaparkan secara komprehensif dalam
Laporan Tahunan Bank.
The Board of Directors ensures and discloses that corporate The Bank has established several policies as a guideline Complied
operations reflect the application of high standards of ethics, social for conducting business activities based on ethics, social
and environmental responsibility throughout the corporation and responsibility, and environmental awareness, while upholding
ensures that appropriate policies and procedures are in place to stakeholder rights. All of these policies are comprehensively
respect and comply with stakeholder rights. presented in the Bank’s Annual Report.
Rekomendasi 8.3.2: Keterangan:
Status:
Recommendation 8.3.2: Description:
Direksi mendorong karyawan bekerja untuk kepentingan jangka Bank menerapkan standar operasional prosedur terkait kebijakan Terpenuhi
panjang korporasi dan mengedepankan keberlanjutan. insentif jangka panjang bagi karyawan sebagai bagian dari upaya
mendorong terciptanya nilai berkelanjutan. Kebijakan tersebut
diatur dalam Keputusan Direksi No. 005/SK-DIR/01/24 tanggal
8 Januari 2024 tentang Standar Operasional Prosedur Human
Capital Management.
The Board of Directors encourages employees to work for The Bank implements standard operating procedures related Complied
the long-term interests of the corporation and prioritizes to long-term incentive policies for employees as an effort to
sustainability. encourage the creation of sustainable value. These policies are
regulated in Board of Directors’ Decision No. 005/SK-DIR/01/24
dated 8 January 2024 on Standard Operating Procedures for
Human Capital Management.
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Tata Kelola Perusahaan
Corporate Governance
Rencana Strategis Bank
Bank’s Strategic Plans
Rencana strategis Bank disusun secara terintegrasi dan The Bank’s strategic plan is developed in an integrated
meliputi rencana korporasi sebagai arah strategis serta manner and encompasses corporate plan as its strategic
Rencana Bisnis Bank (RBB) sebagai penjabaran rencana direction and the Bank Business Plan (RBB) as a detailed
operasional dan target usaha yang disusun secara selaras outline of the operational plan and business targets,
dan berkesinambungan. developed in a harmonious and sustainable manner.
Rencana Korporasi Corporate Plan
Rencana korporasi merupakan bagian integral dari Corporate plan is an integral part of the Bank’s strategic
rencana strategis Bank yang disusun sebagai pedoman plan, prepared as a guideline for the Bank’s medium- and
arah pengembangan usaha dan kebijakan strategis Bank long-term business development and strategic policies.
dalam jangka menengah dan panjang. Rencana korporasi Corporate plan reflects the Bank’s vision, mission, and
mencerminkan visi, misi, dan sasaran strategis Bank, serta strategic objectives and serves as the basis for corporate
menjadi landasan dalam pengambilan keputusan korporasi decision-making that significantly impacts the Bank’s
yang berdampak signifikan terhadap keberlanjutan usaha business sustainability.
Bank.
Penyusunan rencana korporasi dilakukan secara terstruktur The corporate plan is structured and aligned with prudent
dan selaras dengan prinsip kehati-hatian, penerapan GCG, principles, GCG implementation, and applicable laws
serta ketentuan peraturan perundang-undangan yang and regulations. Corporate plan encompasses business
berlaku. Rencana korporasi mencakup arah pengembangan development direction, capital strengthening strategies,
bisnis, strategi penguatan permodalan, pengelolaan risiko key risk management, and other strategic policies relevant
utama, serta kebijakan strategis lainnya yang relevan to the dynamics of business environment and banking
dengan dinamika lingkungan usaha dan industri perbankan. industry.
Rencana Korporasi ditetapkan oleh Direksi dan diawasi oleh Corporate Plan is established by the Board of Directors,
Dewan Komisaris, serta diselaraskan dengan keputusan overseen by the Board of Commissioners, and aligned with
RUPS dalam hal terkait aksi korporasi strategis. Rencana GMS resolutions regarding strategic corporate actions.
Korporasi selanjutnya dijabarkan secara operasional dalam The Corporate Plan is further operationally elaborated
RBB, sehingga memastikan konsistensi antara arah strategis in RBB, thus ensuring consistency between long-term
jangka panjang dan rencana usaha jangka pendek hingga strategic direction and short- to medium-term business
menengah. plans.
Pelaksanaan dan pencapaian rencana korporasi dievaluasi The implementation and achievement of the corporate plan
secara berkala dengan memperhatikan perkembangan are periodically evaluated, by considering developments
kondisi internal dan eksternal Bank, serta menjadi dasar in the Bank’s internal and external conditions, and serve
dalam penyesuaian strategi bisnis dan kebijakan manajemen as the basis for adjusting business strategies and risk
risiko guna menjaga kesinambungan dan pertumbuhan management policies to maintain the Bank’s continuity and
usaha Bank secara berkelanjutan. sustainable growth.
Rencana Bisnis Bank The Bank’s Business Plan
Dalam rangka menjaga kesinambungan arah bisnis yang To maintain the continuity of business direction in line
sejalan dengan visi dan misi, Dewan Komisaris bersama with vision and mission, the Board of Commissioners and
Direksi secara konsisten melakukan komunikasi intensif Board of Directors consistently communicate intensively
untuk menyelaraskan pandangan terhadap rencana strategis to align their views on the Bank’s strategic plan.
Bank. Seluruh rencana strategis tersebut dituangkan dalam All strategic plans are outlined in RBB, prepared in
RBB yang disusun sesuai ketentuan Peraturan Otoritas Jasa accordance with Financial Services Authority Regulation
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Keuangan No. 5/POJK.03/2016 tentang Rencana Bisnis No. 5/POJK.03/2016 on Business Plan for Commercial
Bank Umum. Penyusunan RBB tidak hanya memperhatikan Banks. RBB is not only prepared by considering external
kondisi eksternal dan internal, tetapi juga menekankan and internal conditions but also emphasizes the application
penerapan prinsip kehati-hatian, pengelolaan risiko yang of prudent principles, effective risk management, and
efektif, serta kepatuhan pada asas perbankan yang sehat. adherence to sound banking principles. For the 2026-2028
Untuk periode RBB 2026-2028, Bank menetapkan tema RBB period, the Bank establishes the theme “Strengthening
“Strengthening Digital Transformation for Sustainable Digital Transformation for Sustainable Banking Growth,”
Banking Growth” yang menjadi landasan utama dalam arah which serves as the main basis for its business development,
pengembangan bisnis, dengan rincian sebagai berikut: with the following details:
Rencana Jangka Panjang Long-Term Plan
Dalam periode 5 (lima) tahun mendatang, Bank menetapkan In the next 5 (five) year period, the Bank will establish
strategi usaha yang berorientasi pada pertumbuhan a business strategy oriented towards sustainable growth
berkelanjutan dan peningkatan daya saing. Fokus strategi and increased competitiveness. The focus of this strategy
ini meliputi: includes:
1. Senantiasa menjaga dan memperkuat penerapan 1. Consistently maintaining and strengthening
prinsip-prinsip GCG secara konsisten yang selaras the implementation of GCG principles in line with risk
dengan prinsip-prinsip manajemen risiko dan kepatuhan management principles and regulatory compliance.
terhadap regulasi (compliance).
2. Menjaga dan memelihara permodalan di level yang 2. Maintaining and fostering capital at a strong and
kuat dan memadai sebagai landasan pengembangan adequate level as a basis for prudent and sustainable
dan pertumbuhan skala bisnis Bank yang prudent dan development and growth of the Bank’s business scale.
berkelanjutan.
3. Melanjutkan optimalisasi melalui evaluasi kinerja 3. Continuing optimization through evaluating
jaringan kantor cabang guna meningkatkan efisiensi the performance of branch office network to increase
dan produktivitas dalam rangka mencapai pertumbuhan its efficiency and productivity to achieve sustainable
bisnis yang berkelanjutan. business growth.
4. Melanjutkan dan meningkatkan inovasi produk 4. Continuing and improving product innovation and best
dan layanan terbaik yang fokus kepada nasabah services that focus on customers (customer-centric).
(customer-centric).
5. Melanjutkan pengembangan sistem teknologi informasi 5. Continuing the development of information technology
untuk mendukung efisiensi, inovasi dan pengembangan systems to support efficiency, innovation and product
produk serta peningkatan layanan. development as well as service improvements.
6. Mengembangkan kualitas dan meningkatkan 6. Developing quality and increasing the productivity of
produktivitas sumber daya manusia dan pelayanan human resources and customer service to face business
nasabah untuk menghadapi tantangan bisnis. challenges.
7. Meningkatkan nilai perusahaan bagi Pemegang Saham 7. Increasing Company value for Shareholders and
dan pemangku kepentingan. stakeholders.
Rencana Jangka Menengah dan Pendek Medium and Short-Term Plans
Dalam rangka menjaga kesinambungan kinerja, Bank To maintain performance continuity, the Bank has
menetapkan sasaran jangka pendek untuk periode established short-term targets for 1 (one) year and
1 (satu) tahun serta sasaran jangka menengah untuk periode medium-term targets for 3 (three) years. The targets
3 (tiga) tahun. Target yang disusun meliputi: developed include:
1. Penguatan GCG dan penerapan manajemen risiko, 1. Strengthening GCG and risk management
meliputi: implementation, including:
a. Melanjutkan peningkatan internalisasi budaya a. Continuing to improve the internalization of
kepatuhan secara berkelanjutan di seluruh aspek compliance culture in all aspects of the Bank’s
operasional dan bisnis Bank. operations and business.
b. Memperkuat fungsi pengawasan dan pengendalian b. Strengthening the supervision and risk control
risiko pada second dan third line of defense. functions at the second and third lines of defense.
c. Mencapai pertumbuhan bisnis yang berkelanjutan c. Achieving sustainable business growth through
melalui penerapan dan pengelolaan GCG. the implementation and management of GCG.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 335
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Tata Kelola Perusahaan
Corporate Governance
2. Permodalan, yaitu dengan memperkuat dan/atau 2. Capitalization, namely by strengthening and/or
memelihara permodalan yang sehat guna menyerap maintaining healthy capital to absorb risks and support
risiko serta mendukung pertumbuhan bisnis sustainable business growth, through increased
berkelanjutan, melalui peningkatan laba (organik) dan (organic) profits and issuance of subordinated bonds.
penerbitan obligasi subordinasi.
3. Pengembangan bisnis, meliputi: 3. Business development, including:
a. Menerbitkan 15 (lima belas) produk dasar dan a. Issuing 15 (fifteen) basic products and 12 (twelve)
12 (dua belas) produk lanjutan guna mendorong advanced products to encourage sustainable
pertumbuhan bisnis yang berkelanjutan dan business growth and customer-centric product
pengembangan produk (customer-centric) serta development, while increasing fee-based income.
meningkatkan fee-based income.
b. Meningkatkan kampanye pemasaran (marketing b. Enhancing marketing campaigns to expand
campaign) guna memperluas basis nasabah the deposit customer base, particularly small
simpanan terutama nasabah kecil untuk customers, to increase the portion of low-cost
meningkatkan porsi dana murah serta menekan cost funds and reduce the cost of funds.
of fund.
c. Melanjutkan inisiatif-inisiatif kerja sama dalam c. Continuing collaborative initiatives in developing
pengembangan bisnis penyumbang fee-based other fee-based income contributing businesses in
income lain pada produk dan layanan wealth wealth management products and services.
management.
d. Meningkatkan efektivitas penanganan kredit d. Improving the effectiveness of handling non-
bermasalah, kredit hapus buku, penyelesaian performing loans, write-off loans, settlement of
agunan yang diambilalih serta pemanfaatan aktiva foreclosed assets, and utilization of unused fixed
tetap yang belum digunakan (properti terbengkalai) assets (abandoned properties) to maintain and
guna memelihara dan meningkatkan kualitas improve quality, optimize asset productivity, and
serta mengoptimalkan produktivitas aktiva dan increase operating income other than interest.
meningkatkan pendapatan operasional selain
bunga.
4. Sistem TI dengan memperkuat kapasitas dan kualitas 4. IT systems by strengthening the capacity and quality
layanan infrastruktur TI yang bisa menjamin keamanan of IT infrastructure services to ensure security and
dan menjaga kepercayaan nasabah guna mendukung maintain customer trust to support operational
kegiatan operasional. activities.
5. Jaringan kantor: 5. Office network:
a. Melanjutkan peningkatan evaluasi kinerja jaringan a. Continuing to improve the performance evaluation
kantor cabang yang ada guna mencapai tingkat of the existing branch office network to achieve
profitabilitas yang menguntungkan. a profitable level of profitability.
b. Melakukan penambahan jaringan kantor untuk b. Expanding office network to improve customer
meningkatkan layanan nasabah serta memperluas service and expand the market geographically to
pasar secara geografis dalam mendukung bisnis. support business.
6. Sumber daya manusia dan organisasi: 6. Human capital and organization:
a. Meningkatkan kualitas sumber daya manusia serta a. Improving the quality of human capital and
penguatan perangkat organisasi melalui program strengthening the organizational tools through
training yang berkelanjutan dan rekrutmen tenaga ongoing training programs and recruitment in
sesuai kebutuhan bisnis Bank dan regulasi. accordance with the Bank’s business needs and
b. Meningkatkan kualitas sumber daya manusia regulations.
dalam kompetisi yang dinamis melalui peningkatan b. Improving the quality of human capital in a dynamic
softskill dan hardskill, program rekrutmen (officer competitive environment through soft skills and
development program) dan pelatihan terencana hard skills development, recruitment programs
dalam kurun waktu 3 (tiga) bulan sekali dan terpadu (officer development programs), and planned
seperti kewajiban pemenuhan sertifikasi dan training programs every 3 (three) months, integrated
refreshment. with mandatory certification and refresher courses.
7. Memastikan pertumbuhan dan peningkatan nilai 7. Ensuring the growth and increase in the Bank’s value for
Bank bagi seluruh Pemegang Saham dan pemangku all Shareholders and stakeholders through measurable
kepentingan melalui strategi bisnis yang terukur dan and sustainable business strategies.
berkelanjutan.
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336 Laporan Tahunan dan Keberlanjutan 2025
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Rencana Penanganan Permasalahan Financial Problem Handling Plan and/or
Keuangan dan/atau Penguatan Bank Capital Strengthening
Modal Bank
Dalam rangka menerapkan prinsip kehati-hatian dan menjaga To implement prudent principles and maintain business
kesinambungan usaha, Bank secara preventif menyusun continuity, the Bank prepares a preventive financial
rencana penanganan permasalahan keuangan dalam problem handling plan in form of recovery plan, even though
bentuk rencana aksi pemulihan (recovery plan), meskipun the Bank is in a normal financial condition and not under
Bank berada dalam kondisi keuangan yang normal dan tidak special supervision status. This plan is prepared as
berada dalam status pengawasan khusus. Rencana tersebut an anticipatory measure to ensure the Bank’s readiness
disiapkan sebagai langkah antisipatif untuk memastikan to face potential pressures that could impact financial
kesiapan Bank dalam menghadapi potensi tekanan yang stability.
dapat memengaruhi stabilitas keuangan.
Rencana aksi pemulihan disusun secara terintegrasi The recovery plan is developed in an integrated manner
dengan proses Internal Capital Adequacy Assessment with the Internal Capital Adequacy Assessment Process
Process (ICAAP) dan RBB, dengan mempertimbangkan (ICAAP) and RBB, by considering the Bank’s risk profile,
profil risiko, kecukupan permodalan, serta kondisi likuiditas capital adequacy, and liquidity conditions. Through
Bank. Melalui keterkaitan tersebut, Bank memastikan bahwa these relationships, the Bank ensures that its capital
strategi penguatan permodalan dan langkah pemulihan strengthening strategy and planned recovery measures are
yang direncanakan selaras dengan arah pengembangan in line with the Bank’s business development direction and
usaha dan kapasitas permodalan Bank. capital capacity.
Rencana aksi pemulihan telah memperoleh persetujuan The recovery plan has received Shareholder approval
Pemegang Saham melalui RUPS dan disampaikan kepada through the GMS and has been submitted to the Financial
Otoritas Jasa Keuangan sesuai dengan ketentuan Services Authority in accordance with laws and regulations
peraturan perundang-undangan mengenai penetapan on the determination of supervisory status and handling
status pengawasan dan penanganan permasalahan bank of commercial bank problems. The implementation and
umum. Implementasi serta evaluasi atas rencana tersebut evaluation of this plan are carried out periodically by
dilakukan secara berkala oleh Direksi dan diawasi oleh the Board of Directors and overseen by the Board of
Dewan Komisaris guna memastikan efektivitasnya sebagai Commissioners to ensure its effectiveness as a preventative
instrumen pencegahan dan kesiapan Bank dalam menjaga measure and the Bank’s readiness to maintain capital and
ketahanan permodalan dan likuiditas, serta pemenuhan liquidity resilience, as well as compliance with applicable
ketentuan kehati-hatian yang berlaku. prudent regulations.
Pembelian Kembali Saham dan/atau Obligasi
Shares and/or Bonds Buy Back
Sepanjang tahun 2025, Bank tidak melaksanakan aksi Throughout 2025, the Bank did not carry out any corporate
korporasi berupa pembelian kembali saham maupun actions in form of share or bonds buy back previously
obligasi yang sebelumnya telah diterbitkan dan tercatat di issued and listed on Indonesia Stock Exchange.
Bursa Efek Indonesia.
PT Bank Victoria International Tbk
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Tata Kelola Perusahaan
Corporate Governance
Kebijakan Transaksi dengan Pihak yang Memiliki
Hubungan Istimewa
Transaction Policy with Related Party
Bank memiliki dan menerapkan kebijakan serta prosedur The Bank has and implements policy and procedures
transaksi dengan pihak yang memiliki hubungan for transactions with related parties as part of its GCG
istimewa sebagai bagian dari penerapan GCG dan upaya implementation and efforts to prevent and handle conflicts
pencegahan serta penanganan benturan kepentingan. of interest. This policy aims to ensure that every transaction
Kebijakan tersebut bertujuan untuk memastikan bahwa with related parties is conducted on an arm’s length
setiap transaksi dengan pihak yang memiliki hubungan principle and is not more advantageous than transactions
istimewa dilaksanakan secara wajar (arm’s length principle) with other parties under similar circumstances, while always
dan tidak lebih menguntungkan dibandingkan dengan prioritizing the Bank’s best interests.
transaksi dengan pihak lain dalam kondisi yang serupa, serta
senantiasa mengutamakan kepentingan terbaik Bank.
Pihak yang memiliki hubungan istimewa dengan Bank Parties with special relationships with the Bank, include
mencakup, antara lain pihak yang mengendalikan atau those controlling or controlled by the Bank, Controlling
dikendalikan oleh Bank, Pemegang Saham Pengendali Shareholders and Majority Shareholders, affiliated
dan Pemegang Saham Mayoritas, perusahaan terafiliasi, companies, members of the Board of Directors, Board
anggota Direksi, Dewan Komisaris, Dewan Pengawas of Commissioners, Sharia Supervisory Board, Executive
Syariah, Pejabat Eksekutif, serta pihak lain yang memiliki Officers, and other parties with influence or family
hubungan pengaruh atau hubungan keluarga sesuai dengan relationships, in accordance with applicable laws and
ketentuan peraturan perundang-undangan yang berlaku. regulations. The Bank periodically reviews and updates
Bank melakukan pengkajian dan pemutakhiran daftar pihak the list of related parties.
yang memiliki hubungan istimewa secara berkala.
Kebijakan dan prosedur tersebut mengatur cakupan These policy and procedures broadly regulate the scope
transaksi dengan pihak yang memiliki hubungan istimewa of transactions with related parties, not limited to loan or
secara luas, tidak terbatas pada transaksi kredit atau financing transactions, but also encompass various forms
pembiayaan, namun juga mencakup berbagai bentuk of exposures and other transactions, including services,
eksposur dan transaksi lainnya, termasuk jasa, pembelian asset purchases and sales, lease, trade, joint ventures, and
dan penjualan aset, sewa, perdagangan, pembentukan other financial transactions. Each transaction is conducted
usaha patungan, serta transaksi keuangan lainnya. Setiap through a process of identification, fairness assessment,
transaksi dilakukan melalui proses identifikasi, penilaian and adequate risk control.
kewajaran, dan pengendalian risiko yang memadai.
Dalam rangka menjaga independensi dan objektivitas, To maintain independence and objectivity, members of
anggota Direksi dan Dewan Komisaris yang memiliki the Board of Directors and Board of Commissioners with
kepentingan wajib mengungkapkan benturan kepentingan interests are required to disclose conflicts of interest and
dan dikecualikan dari proses persetujuan maupun are excluded from the approval process and management
pengelolaan transaksi terkait. Transaksi dengan pihak yang of related transactions. Transactions with related parties
memiliki hubungan istimewa serta penghapusan eksposur and elimination of related exposures are carried out
terkait dilaksanakan sesuai dengan kewenangan dan in accordance with authority and obtain approval of
memperoleh persetujuan organ Bank yang berwenang. the Bank’s authorized organs. The Board of Directors and
Direksi dan Dewan Komisaris melakukan pemantauan secara Board of Commissioners regularly monitor transactions and
berkala atas transaksi dan eksposur kepada pihak yang exposures to related parties, including through independent
memiliki hubungan istimewa, termasuk melalui mekanisme reporting and review mechanisms.
pelaporan dan penelaahan independen.
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Bank juga menetapkan batasan eksposur terhadap The Bank also establishes limits on exposure to related
pihak yang memiliki hubungan istimewa sesuai dengan parties in accordance with the Bank’s complexity and
kompleksitas dan profil risiko Bank, serta menerapkan risk profile, and implements reporting mechanism for any
mekanisme pelaporan atas setiap pengecualian kebijakan exceptions to established policies or limits, to ensure an
atau batasan yang ditetapkan, guna memastikan effective and sustainable risk management and conflict of
pengelolaan risiko dan pencegahan benturan kepentingan interest prevention.
dilakukan secara efektif dan berkesinambungan.
Penyediaan Dana kepada Pihak terkait
dan/atau Penyediaan Dana Besar
Provision of Funds to Related Parties and/or Provision
of Large Exposure
Dalam menyalurkan dana kepada pihak terkait maupun In lending to related parties and debtors with significant
debitur dengan eksposur besar, Bank senantiasa mematuhi exposures, the Bank consistently complies with regulatory
ketentuan regulator, termasuk Peraturan Otoritas Jasa requirements, including Financial Services Authority
Keuangan No. 32/POJK.03/2018 tentang Batas Maksimum Regulation No. 32/POJK.03/2018 on the Legal Lending
Pemberian Kredit dan Penyediaan Dana Besar bagi Bank Limit and Large Exposure for Commercial Bank, as well
Umum, serta pedoman internal yang berlaku. Sepanjang as applicable internal guidelines. Throughout 2025,
tahun 2025, realisasi penyediaan dana kepada pihak terkait the realization of funds provided to related parties and
maupun debitur inti non-terkait diungkapkan sebagai non-related core debtors was disclosed as follows:
berikut:
Penyediaan Dana Debitur Total
Provision of Fund Debtor (Juta Rupiah / Million Rupiah)
Kepada Pihak Terkait
17 220,483
To Related Parties
Kepada Debitur Inti:
Individu
- -
Individual
Kelompok
65 10,890,922
Group
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Tata Kelola Perusahaan
Corporate Governance
Kepatuhan Perpajakan
Tax Compliance
Sebagai lembaga keuangan yang tunduk pada ketentuan As a financial institution subject to legal provisions, Bank
hukum, Bank Victoria berkomitmen untuk melaksanakan Victoria is committed to implementing its tax obligations in
kewajiban perpajakan secara disiplin dan transparan. a disciplined and transparent manner. The Bank withholds
Bank melaksanakan pemotongan dan pemungutan pajak and collects taxes on all taxable items in accordance with
atas setiap objek pajak sesuai peraturan yang berlaku, applicable regulations, including employee Income Tax (PPh)
termasuk Pajak Penghasilan (PPh) karyawan serta Pajak and Value Added Tax (VAT). Furthermore, the Bank submits
Pertambahan Nilai (PPN). Selain itu, Bank menyampaikan monthly and annual Tax Returns (SPT), along with other
Surat Pemberitahuan (SPT) baik bulanan maupun tahunan, supporting documents, to relevant authorities in a timely
beserta dokumen pendukung lainnya kepada otoritas manner. To ensure accuracy and compliance, reporting is
terkait secara tepat waktu. Untuk mendukung akurasi dan conducted through the system of the Directorate General
kepatuhan, pelaporan dilakukan melalui sistem Direktorat of Taxes, while administrative records are integrated with
Jenderal Pajak, sedangkan pencatatan administrasi the Bank’s core banking system.
dilakukan terintegrasi dengan sistem core banking Bank.
Transparansi Kondisi Keuangan dan
Non-Keuangan Bank yang Belum Diungkap
dalam Laporan Lain
Transparency of the Bank’s Financial and Non-Financial Conditions
that Have Not Been Disclosed in Other Report
Bank memiliki kebijakan serta prosedur yang dirancang The Bank has policies and procedures designed to ensure
untuk memastikan keterbukaan informasi, baik terkait transparency of information, both regarding financial and
kondisi keuangan maupun non-keuangan. Kebijakan ini non-financial conditions. This policies are prepared by
disusun dengan mengacu pada ketentuan berikut: referring to the following provisions:
1. Peraturan Otoritas Jasa Keuangan No. 18 Tahun 2025 1. Financial Services Authority Regulation
tentang Transparansi dan Publikasi Laporan Bank. No. 18 of 2025 on Transparency and Publication of
Bank Reports.
2. Peraturan Otoritas Jasa Keuangan No. 29/POJK.04/2016 2. Financial Services Authority Regulation
tentang Laporan Tahunan Emiten atau Perusahaan No. 29/POJK.04/2016 on Annual Report of Issuers or
Publik. Public Companies.
3. Peraturan Otoritas Jasa Keuangan No. 14/POJK.04/2022 3. Financial Services Authority Regulation
tentang Penyampaian Laporan Keuangan Berkala No. 14/POJK.04/2022 on Submission of Periodic
Emiten atau Perusahaan Publik. Financial Statements of Issuers or Public Companies.
4. Surat Edaran Otoritas Jasa Keuangan 4. Financial Services Authority Circular
No. 16/SEOJK.04/2021 tentang Bentuk dan Isi Laporan No. 16/SEOJK.04/2021 on the Form and Content of
Tahunan Emiten atau Perusahaan Publik. Annual Reports of Issuers or Public Companies.
5. Peraturan Otoritas Jasa Keuangan No. 13/POJK.03/2021 5. Financial Services Authority Regulation
tentang Penyelenggaraan Produk Bank Umum. No. 13/POJK.03/2021 on Implementation of Commercial
Bank Products.
6. Peraturan Otoritas Jasa Keuangan No. 22 Tahun 2023 6. Financial Services Authority Regulation No. 22 of 2023
tentang Pelindungan Konsumen dan Masyarakat on Consumer and Public Protection in Financial Services
di Sektor Jasa Keuangan. Sector.
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340 Laporan Tahunan dan Keberlanjutan 2025
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7. Peraturan Otoritas Jasa Keuangan No. 51/POJK.03/2017 7. Financial Services Authority Regulation
tentang Penerapan Keuangan Berkelanjutan bagi No. 51/POJK.03/2017 on Implementation of Sustainable
Lembaga Jasa Keuangan, Emiten, dan Perusahaan Finance for Financial Services Institutions, Issuers, and
Publik. Public Companies.
8. Peraturan Otoritas Jasa Keuangan No. 22 8. Financial Services Authority Regulation No. 22 of
Tahun 2025 tentang Pelaporan Bank Umum melalui 2025 on Reporting of Commercial Banks through
Sistem Pelaporan Otoritas Jasa Keuangan. the Financial Services Authority Reporting System.
9. Peraturan Otoritas Jasa Keuangan No. 15 Tahun 2024 9. Financial Services Authority Regulation No. 15 of 2024
tentang Integritas Pelaporan Keuangan Bank. on Integrity of Financial Reporting of the Bank.
Bank menyampaikan informasi keuangan maupun The Bank presents financial and non-financial information
non-keuangan secara terbuka dan mudah diakses oleh openly and easily accessible to all stakeholders. Information
seluruh pemangku kepentingan. Penyampaian informasi is delivered through various media, both in printed reports
dilakukan melalui berbagai media, baik dalam bentuk laporan and digital publications on the Bank’s official website.
cetak maupun publikasi digital pada situs resmi Bank. The reports presented include Annual Report, Quarterly
Bentuk laporan yang disajikan meliputi Laporan Tahunan, Published Financial Statements, and Monthly Published
Laporan Keuangan Publikasi Triwulanan, serta Laporan Financial Statements, all of which are prepared to support
Keuangan Publikasi Bulanan, yang seluruhnya disusun untuk the principles of transparency and accountability.
mendukung prinsip transparansi dan akuntabilitas.
Informasi Lain terkait Tata Kelola Bank
Other Information related to Bank Governance
Sepanjang tahun 2025, Bank senantiasa menegakkan Throughout 2025, the Bank consistently upheld
prinsip profesionalisme dan transparansi dalam setiap the principles of professionalism and transparency in
aktivitas usaha. Bank memastikan tidak adanya campur all business activities. The Bank ensures that there is
tangan dari Pemegang Saham maupun pihak eksternal, serta no interference from Shareholders or external parties
menjaga harmonisasi internal dengan mengelola kebijakan and maintains internal harmony by carefully managing
remunerasi secara hati-hati agar tidak menimbulkan potensi remuneration policies to avoid potential conflicts. All
konflik. Seluruh kegiatan operasional dijalankan dengan operational activities are conducted in accordance with
berpedoman pada prinsip GCG, Kode Etik, Peraturan GCG principles, Code of Conduct, Company Regulations,
Perusahaan, serta ketentuan hukum yang berlaku, sehingga and applicable legal provisions, thus ensuring that business
keputusan dan langkah bisnis yang diambil tetap terkendali decisions and actions remain under control and potential
serta meminimalkan potensi risiko yang merugikan. adverse risks are minimized.
PT Bank Victoria International Tbk
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Tata Kelola Perusahaan
Corporate Governance
Pernyataan dan Praktik Bad Corporate
Governance
Statement and Practices of Bad Corporate Governance
Sepanjang tahun 2025, Bank senantiasa memastikan Throughout 2025, the Bank consistently ensured
kepatuhan terhadap seluruh regulasi dan ketentuan yang compliance with all applicable regulations and provisions
berlaku dalam penerapan tata kelola perusahaan. Dalam regarding the implementation of corporate governance. In
periode tersebut, Bank tidak menemukan adanya praktik that period, the Bank did not find any practices that were
yang bertentangan dengan prinsip GCG maupun tindakan contrary to GCG principles or actions that could potentially
yang berpotensi mengganggu kualitas penerapannya. compromise the quality of its implementation. This is
Hal ini tercermin pada data yang ditampilkan dalam tabel reflected in the data presented in the following table:
berikut:
Uraian Praktik
Description Practice
Adanya laporan sebagai Bank yang mencemari lingkungan. Nihil
There is a report that the Bank pollutes the environment. None
Perkara penting yang sedang dihadapi oleh Bank, anggota Direksi dan/atau anggota Dewan Komisaris yang sedang
menjabat tidak diungkapkan dalam Laporan Tahunan. Nihil
Significant cases currently faced by the Bank, members of Board of Directors, and/or members of Board of None
Commissioners are not disclosed in the Annual Report.
Ketidakpatuhan dalam pemenuhan kewajiban perpajakan. Nihil
Non-compliance in fulfilling tax obligations. None
Ketidaksesuaian penyajian Laporan Tahunan dan Laporan Keuangan dengan peraturan yang berlaku dan Standar
akuntansi Keuangan. Nihil
Inconsistency of presentation of Annual Report and Financial Statements with the the applicable regulations and None
Financial Accounting Standards.
Kasus terkait buruh dan karyawan. Nihil
Cases related to workers and employees. None
Tidak terdapat pengungkapan segmen operasi. Nihil
There are no disclosures on operational segment. None
Terdapat ketidaksesuaian antara Laporan Tahunan hardcopy dengan Laporan Tahunan softcopy. Nihil
There is inconsistency between Annual Report’s hard copy and Annual Report’s softcopy. None
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PT Bank Victoria International Tbk 2025 Annual and Sustainability Report 343
Page 346
Struktur
Permodalan
dan Manajemen
Risiko
Capital Structure and
Risk Management
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07 PT Bank Victoria International Tbk 2025 Annual and Sustainability Report 345
Page 348
Struktur Permodalan dan Manajemen Risiko
Capital Structure and Risk Management
Pengungkapan Permodalan
Disclosure of Capital
Bank senantiasa menjaga struktur permodalan yang kuat The Bank consistently maintains a strong capital structure
sebagai fondasi dalam menghadapi dinamika risiko dan as a foundation for addressing dynamic risks and business
peluang usaha. Kepatuhan terhadap ketentuan regulator opportunities. Compliance with regulatory requirements
menjadi prioritas dalam memastikan stabilitas operasional serves as the priority in ensuring sustainable operational
yang berkelanjutan. Dengan demikian, Bank mampu stability. Thus, the Bank is able to maintain stakeholder trust
mempertahankan kepercayaan pemangku kepentingan while strengthening its competitive position in banking
sekaligus memperkuat posisi kompetitif di industri industry and driving tangible contribution to the national
perbankan serta mendorong kontribusi nyata terhadap economic growth.
pertumbuhan ekonomi nasional.
Kebijakan Manajemen Permodalan Capital Management Policy
Dalam rangka menjaga ketahanan keuangan jangka panjang, To maintain a long-term financial resilience, Bank Victoria
Bank Victoria mengimplementasikan strategi pengelolaan implements capital management strategy that focuses on
permodalan yang berfokus pada kesinambungan, efisiensi sustainability, capital structure efficiency, and compliance
struktur modal, dan kepatuhan terhadap seluruh ketentuan with all regulatory requirements. This approach is designed
regulator. Pendekatan ini dirancang untuk mendukung to support gradual and sustainable business growth, while
pertumbuhan bisnis secara bertahap dan berkelanjutan, ensuring that the Bank has adequate capital capacity to
sekaligus memastikan bahwa Bank memiliki kapasitas manage risks and perform its intermediation function
permodalan yang memadai guna mengelola risiko dan optimally. All of such policies are prepared based on
menjalankan fungsi intermediasi secara optimal. Seluruh the regulations set by Financial Services Authority,
kebijakan tersebut disusun berdasarkan regulasi yang including:
ditetapkan oleh Otoritas Jasa Keuangan, di antaranya:
1. Peraturan Otoritas Jasa Keuangan No. 11/POJK.03/2016 1. Financial Services Authority Regulation
tanggal 2 Februari 2016. No. 11/POJK.03/2016 dated 2 February 2016.
2. Peraturan Otoritas Jasa Keuangan No. 34/POJK.03/2016 2. Financial Services Authority Regulation
tanggal 26 September 2016, Perubahan atas Peraturan No. 34/POJK.03/2016 dated 26 September 2016,
Otoritas Jasa Keuangan No. 11/POJK.03/2016 tentang Amendments to Financial Services Authority Regulation
Kewajiban Penyediaan Modal Minimum Bank Umum. No. 11/POJK.03/2016 on Capital Adequacy Ratio for
Commercial Banks.
3. Peraturan Otoritas Jasa Keuangan No. 27 Tahun 2022 3. Financial Services Authority Regulation
tanggal 26 Desember 2022, Perubahan Kedua atas No. 27 of 2022 dated 26 December 2022, Second
Peraturan Otoritas Jasa Keuangan No. 11/POJK.03/2016 Amendment to Financial Services Authority Regulation
tentang Kewajiban Penyediaan Modal Minimum Bank No. 11/POJK.03/2016 on Capital Adequacy Ratio for
Umum. Commercial Banks.
Sebagai bagian dari perencanaan strategis, Bank As part of the strategic planning, the Bank designs
merancang kebijakan pengelolaan permodalan yang capital management policy in line with its business
selaras dengan arah pengembangan usaha dan telah development direction and has obtained approval from
memperoleh persetujuan dari Direksi serta Dewan the Board of Directors and Board of Commissioners. This
Komisaris. Perencanaan ini dirumuskan untuk memastikan plan is formulated to ensure adequate capital availability to
ketersediaan modal yang memadai dalam mendukung support business growth, maintain sound capital structure,
pertumbuhan bisnis, mempertahankan struktur modal and comply with regulatory requirements. In this process,
yang sehat, serta memenuhi ketentuan regulator. Dalam the Bank considers various factors, such as expansion needs,
prosesnya, Bank memperhitungkan berbagai faktor, seperti minimum capital requirements, and capital strengthening
kebutuhan ekspansi, ketentuan permodalan minimum, alternatives. Capital management is carried out adaptively,
serta alternatif penguatan modal. Pengelolaan permodalan with due observance of economic and market dynamics, and
dilakukan secara adaptif dengan mempertimbangkan is periodically evaluated through Internal Capital Adequacy
dinamika ekonomi dan pasar, serta dievaluasi secara berkala Assessment Process (ICAAP) to maintain its readiness
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melalui Proses Penilaian Kecukupan Modal Internal (Internal to face various conditions, including potential external
Capital Adequacy Assessment Process/ICAAP) guna pressures.
menjaga kesiapan menghadapi berbagai kondisi, termasuk
potensi tekanan eksternal.
Struktur Permodalan Capital Structure
Dalam rangka memenuhi standar permodalan yang To meet the capital standards set by regulators, Bank
ditetapkan oleh regulator, Bank Victoria membentuk Victoria establishes a capital framework consisting of
kerangka permodalan yang terdiri atas 2 (dua) pilar utama, 2 (two) main pillars namely:
yaitu:
1. Modal inti (tier 1), yang meliputi: 1. Tier 1, which includes:
a. Modal inti utama (common equity tier 1) a. Common equity tier 1
Modal inti utama mencakup modal disetor, Common equity tier 1 includes paid-up capital,
cadangan tambahan modal (disclosed reserve), disclosed reserve, and impairment factor for
dan faktor pengurang modal inti utama. Cadangan common equity tier 1. Additional capital reserves
tambahan modal terdiri atas faktor penambah consist of additional factors (other comprehensive
(pendapatan komprehensif lainnya dan cadangan income and other additional capital reserves) and
tambahan modal lainnya) dan faktor pengurang deduction factors (other comprehensive income
(pendapatan komprehensif lainnya dan cadangan and other additional capital reserves).
tambahan modal lainnya).
b. Modal inti tambahan (additional tier 1). b. Additional tier 1.
2. Modal pelengkap (tier 2) 2. Tier 2
Modal pelengkap (tier 2) meliputi cadangan umum Tier 2 includes general reserves of Allowance for Asset
Penyisihan Penghapusan Aset (PPA) atas aset produktif Losses (PPA) for earning assets that must be formed
yang wajib dibentuk (paling tinggi 1,25% ATMR Risiko (a maximum of 1.25% RWA Credit Risk).
Kredit).
Hingga akhir tahun 2025, Bank Victoria mencatat total Until the end of 2025, Bank Victoria recorded total capital
modal sebesar Rp5,13 triliun, didominasi oleh komponen of Rp5.13 trillion, dominated by core capital (tier 1) of
modal inti (tier 1) sebesar Rp4,00 triliun. Jika dibandingkan Rp4.00 trillion. Compared to the position as of 31 December
dengan posisi per 31 Desember 2024 yang sebesar 2024 of Rp4.42 trillion, there was an increase of 16.12%.
Rp4,42 triliun, terjadi peningkatan sebesar 16,12%. This change was primarily due to the movements in core
Perubahan ini terutama disebabkan oleh pergerakan pada capital (tier 1) component which increased by 11.62%. With
komponen modal inti (tier 1) yang mengalami kenaikan this capital structure, the Bank’s Capital Adequacy Ratio
sebesar 11,62%. Dengan struktur permodalan tersebut, (CAR) was recorded at 23.48% at the end of 2025, higher
rasio Kewajiban Penyediaan Modal Minimum (KPMM) Bank than that of the previous year of 21.53%.
tercatat sebesar 23,84% pada akhir tahun 2025, lebih tinggi
dibandingkan tahun sebelumnya yang sebesar 21,53%.
Kecukupan Permodalan Capital Adequacy
Bank Victoria memastikan kecukupan permodalan yang Bank Victoria ensures that the adequate capital is in
sesuai dengan ketentuan regulasi yang ditetapkan oleh Bank accordance with the regulatory requirements set by
Indonesia dan Otoritas Jasa Keuangan, dengan mengacu Bank Indonesia and the Financial Services Authority, with
pada standar Basel II dan Basel III (lebih dikenal sebagai reference to Basel II and Basel III standards (widely known as
reformasi Basel III). Langkah ini dilakukan untuk memastikan Basel III reforms). This step is taken to ensure that the Bank
bahwa Bank mampu menjaga kecukupan modal yang lebih is able to maintain adequate capital that is more responsive
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Struktur Permodalan dan Manajemen Risiko
Capital Structure and Risk Management
responsif terhadap risiko-risiko utama dalam kegiatan to the main risks in banking activities, while still providing
perbankan, sambil tetap memberikan imbal hasil yang optimal returns for stakeholders. This approach includes
optimal bagi para pemangku kepentingan. Pendekatan ini 3 (three) main pillars, namely:
mencakup 3 (tiga) pilar utama, yaitu:
1. Pilar 1 (Minimum Capital Requirements) 1. Pillar 1 (Minimum Capital Requirements)
Sesuai dengan ketentuan regulasi, secara umum, The method is generally used for assessing capital
metodologi yang digunakan dalam menilai kecukupan adequacy and requirements for credit risk, market
dan kebutuhan modal untuk risiko kredit, risiko pasar, dan risk, and operational risk, which follows regulatory
risiko operasional. provisions.
2. Pilar 2 (Supervisory Review Process) 2. Pillar 2 (Supervisory Review Process)
Bank Victoria telah menerapkan ICAAP, yaitu proses Bank Victoria has implemented the ICAAP, which is
untuk menetapkan kecukupan modal yang sesuai a process to determine the capital adequacy according
dengan profil risiko Bank, dan menetapkan strategi to the Bank’s risk profile and to determine a strategy to
untuk memelihara tingkat permodalan. maintain capital rating.
3. Pilar 3 (Market Discipline) 3. Pillar 3 (Market Discipline)
Bank Victoria menerapkan disiplin pasar melalui Bank Victoria applies market discipline through
transparansi dan pengungkapan atas informasi transparency and disclosure of the Bank’s financial
keuangan Bank. information.
Penyesuaian terhadap implementasi Basel III, regulator Adjusting to the implementation of Basel III, the regulator
telah mengeluarkan ketentuan mengenai kewajiban has issued a provision on minimum capital adequacy
penyediaan modal minimum bank umum, di mana Bank ratio for commercial bank, in which the Bank is required
wajib membentuk tambahan modal sebagai penyangga to establish additional capital as a buffer. The additional
(buffer). Tambahan modal tersebut berupa: capital can be in the form of:
1. Capital Conservation Buffer 1. Capital Conservation Buffer
Penyangga untuk mengantisipasi terjadinya kerugian A buffer to anticipate a loss in crisis period.
pada periode krisis.
2. Countercyclical Buffer 2. Countercyclical Buffer
Penyangga untuk mengantisipasi terjadinya kerugian A buffer to anticipate losses in the event of excessive
apabila pertumbuhan kredit perbankan berlebihan yang banking credit growth that potentially interferes with
berpotensi mengganggu stabilitas sistem keuangan. the financial system stability.
3. Capital Surcharge untuk Domestic Systemically 3. Capital Surcharge for Domestic Systemically Important
Important Bank (D-SIB). Bank (D-SIB).
Penyangga untuk mengurangi dampak negatif terhadap A buffer to reduce negative impacts on the financial system
stabilitas sistem keuangan dan perekonomian apabila stability and economy in the event of Bank failure that has
terjadi kegagalan Bank yang berdampak sistemik, melalui systemic impact, through the improvement of the Bank’s
peningkatan kemampuan Bank dalam menyerap kerugian. ability to absorb losses.
Bank Victoria telah menerapkan perhitungan kewajiban Bank Victoria has applied the calculation of the requirement
membentuk tambahan modal sebagai penyangga to form additional capital as a buffer in the CAR in
(buffer) dalam KPMM sesuai dengan ketentuan regulator. accordance with the regulatory provisions. As a bank of
Sebagai Bank KBMI I, Bank Victoria tidak diwajibkan untuk KBMI I, Bank Victoria is not required to provide capital
menyediakan capital conservation buffer karena ketentuan conservation buffer because the capital requirement
penyediaan modal tersebut berlaku untuk Bank KBMI II, provision applies to banks of KBMI II, KBMI III, and KBMI IV.
KBMI III, dan KBMI IV.
Pengungkapan permodalan Bank Victoria sebagai berikut: Bank Victoria’s disclosure of capital is as follows:
1. Tabel Utama (Key Metrics). 1. Main Table (Key Metrics).
2. Tabel Perbedaan antara Cakupan Konsolidasi dan 2. Table of Difference between Consolidated and Mapping
Mapping pada Laporan Keuangan sesuai Standar Coverage on the Financial Statements in accordance
Akuntansi Keuangan dengan Kategori Risiko sesuai with the Financial Accounting Standards with Risk
dengan Ketentuan Otoritas Jasa Keuangan Kategori Categories in accordance with the Financial Services
Risiko (LI1). Authority Provisions for Risk Category (LI1).
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3. Tabel Perbedaan Utama antara Nilai Tercatat sesuai 3. Table of Key Differences between Carrying Value in
Standar Akuntansi Keuangan dengan Nilai Eksposur accordance with the Financial Accounting Standards
sesuai dengan Ketentuan Otoritas Jasa Keuangan (LI2). and Exposure Value in accordance with the Financial
Services Authority Regulations (LI2).
4. Tabel Penjelasan mengenai Perbedaan antara Nilai 4. Table of Explanation on the Differences between
Eksposur sesuai Standar Akuntansi Keuangan dengan the Exposure Values in accordance with the Financial
Ketentuan Otoritas Jasa Keuangan (LIA). Accounting Standards and Financial Services Authority
Provisions (LIA).
5. Tabel Komposisi Permodalan (CC1). 5. Table of Capital Composition (CC1).
6. Tabel Rekonsiliasi Permodalan (CC2). 6. Table of Capital Reconciliation (CC2).
7. Tabel Fitur Utama Instrumen Permodalan dan Instrumen 7. Table of Key Features of Capital Instrument and TLAC
TLAC - Eligible (CCA). Instrument - Eligible (CCA).
8. Tabel Rasio Pengungkit - Laporan Kewajiban Pemenuhan 8. Table of Leverage Ratio - Leverage Ratio Compliance
Rasio Pengungkit. Report.
9. Tabel Rasio Pengungkit - Laporan Perhitungan Rasio 9. Table of Leverage Ratio - Leverage Ratio Calculation
Pengungkit. Report.
Manajemen Risiko
Risk Management
Dalam menghadapi dinamika bisnis yang semakin kompleks, In facing the increasingly complex business dynamics,
termasuk transformasi menuju layanan digital, Bank Victoria including the transformation towards digital services,
terus memperkuat sistem manajemen risiko sebagai bagian Bank Victoria continuously strengthens its risk
integral dari tata kelola yang sehat. Pendekatan ini tidak management system as an integral part of the sound
hanya ditujukan untuk memenuhi ketentuan regulator, governance. This approach is aimed not only at complying
tetapi juga untuk membangun budaya sadar risiko with regulatory requirements but also at building
di seluruh lini organisasi. Melalui identifikasi, pengukuran, a risk-aware culture across the organization. Through
pemantauan, dan pengendalian risiko yang menyeluruh, comprehensive risk identification, measurement,
Bank berupaya menjaga kesinambungan operasional, monitoring, and control, the Bank strives to maintain
melindungi kepentingan para pemangku kepentingan, operational continuity, protect stakeholder interests, and
serta memastikan pertumbuhan usaha yang stabil dan ensure stable and sustainable business growth amidst
berkelanjutan di tengah lanskap industri yang terus the ever-evolving industry landscape.
berkembang.
Dasar Penerapan Manajemen Risiko Basis of Risk Management
Implementation
Penerapan manajemen risiko di Bank dilandaskan pada The Bank’s risk management is implemented based on
ketentuan regulator yang berlaku serta panduan best applicable regulatory requirements and best practice
practice di industri perbankan. Seluruh kebijakan dan guidelines in banking industry. All risk management policies
mekanisme pengelolaan risiko disusun dengan mengacu and mechanisms are prepared by referring to the following
pada sejumlah regulasi berikut: regulations:
1. Peraturan Otoritas Jasa Keuangan No. 4/POJK.03/2016 1. Financial Services Authority Regulation
tentang Penilaian Tingkat Kesehatan Bank Umum. No. 4/POJK.03/2016 on Sound Level Assessment for
Commercial Banks.
2. Peraturan Otoritas Jasa Keuangan No. 18/POJK.03/2016 2. Financial Services Authority Regulation
tentang Penerapan Manajemen Risiko bagi Bank Umum. No. 18/POJK.03/2016 on Implementation of Risk
Management for Commercial Banks.
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Struktur Permodalan dan Manajemen Risiko
Capital Structure and Risk Management
3. Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 3. Financial Services Authority Regulation No. 17 of 2023 on
tentang Penerapan Tata Kelola bagi Bank Umum. Implementation of Governance for Commercial Banks.
4. Peraturan Otoritas Jasa Keuangan No. 22 Tahun 2023 4. Financial Services Authority Regulation No. 22 of
tentang Perlindungan Konsumen dan Masyarakat 2023 on Consumer and Community Protection in
di Sektor Jasa Keuangan. the Financial Services Sector.
5. Peraturan Otoritas Jasa Keuangan No. 15 Tahun 2024 5. Financial Services Authority Regulation No. 15 of 2024
tentang Integritas Pelaporan Keuangan Bank. on Integrity of Financial Reporting of the Bank.
6. Peraturan Otoritas Jasa Keuangan No. 19 Tahun 2024 6. Financial Services Authority Regulation No. 19 of 2024 on
tentang Perubahan atas Peraturan Otoritas Jasa Amendment to Financial Services Authority Regulation
Keuangan No. 42/POJK.03/2015 tentang Kewajiban No. 42/POJK.03/2015 on Obligation of Fulfillment of
Pemenuhan Rasio Kecukupan Likuiditas (Liquidity Liquidity Coverage Ratio for Commercial Banks.
Coverage Ratio) Bagi Bank Umum.
7. Peraturan Otoritas Jasa Keuangan No. 20 Tahun 7. Financial Services Authority Regulation No. 20 of
2024 tentang Perubahan atas Peraturan Otoritas Jasa 2024 on Amendment to Financial Services Authority
Keuangan No. 50/POJK.03/2017 tentang Kewajiban Regulation No. 50/POJK.03/2017 on Obligation of
Pemenuhan Rasio Pendanaan Stabil Bersih (Net Stable Fulfillment of Net Stable Funding Ratio for Commercial
Funding Ratio) bagi Bank Umum. Banks.
8. Peraturan Otoritas Jasa Keuangan No. 13/POJK.03/2020 8. Financial Services Authority Regulation
tentang Perubahan atas Peraturan Otoritas Jasa No. 13/POJK.03/2020 on Amendments to Financial
Keuangan No. 38/POJK.03/2016 tentang Penerapan Services Authority Regulation No. 38/POJK.03/2016
Manajemen Risiko dalam Penggunaan Teknologi on Implementation of Risk Management in the Use of
Informasi oleh Bank Umum. Information Technology for Commercial Banks.
9. Surat Edaran Otoritas Jasa Keuangan 9. Financial Services Authority Circular
No. 34/SEOJK.03/2016 tentang Penerapan Manajemen No. 34/SEOJK.03/2016 on Risk Management
Risiko bagi Bank Umum. Implementation for Commercial Banks.
10. Surat Edaran Otoritas Jasa Keuangan 10. Financial Services Authority Circular
No. 14/SEOJK.03/2025 tentang Penerapan Tata Kelola No. 14/SEOJK.03/2025 on Implementation of
bagi Bank Umum. Governance for Commercial Banks.
11. Surat Edaran Otoritas Jasa Keuangan 11. Financial Services Authority Circular
No. 14/SEOJK.03/2017 tentang Penilaian Tingkat No. 14/SEOJK.03/2017 on Sound Level Assessment for
Kesehatan Bank Umum. Commercial Banks.
12. Surat Edaran Otoritas Jasa Keuangan 12. Financial Services Authority Circular
No. 6/SEOJK.03/2020 tentang Perhitungan Aset No. 6/SEOJK.03/2020 on Calculation of Risk-Weighted
Tertimbang Menurut Risiko untuk Risiko Operasional Assets for Operational Risk by Using Standardized
dengan Menggunakan Pendekatan Standar bagi Bank Approach for Commercial Banks.
Umum.
13. Surat Edaran Otoritas Jasa Keuangan 13. Financial Services Authority Circular
No. 23/SEOJK.03/2022 tentang Perhitungan Aset No. 23/SEOJK.03/2022 on Calculation of Risk-
Tertimbang Menurut Risiko untuk Risiko Pasar bagi Bank Weighted Assets for Market Risk of Commercial Banks.
Umum.
14. Surat Edaran Otoritas Jasa Keuangan 14. Financial Services Authority Circular
No. 24/SEOJK.03/2021 tentang Perhitungan Aset No. 24/SEOJK.03/2021 on Calculation of Risk-Weighted
Tertimbang Menurut Risiko untuk Risiko Kredit dengan Assets for Credit Risk by Using the Standardized
Menggunakan Pendekatan Standar bagi Bank Umum. Approach for Commercial Banks.
15. Surat Edaran Otoritas Jasa Keuangan 15. Financial Services Authority Circular
No. 21/SEOJK.03/2017 tentang Penerapan Manajemen No. 21/SEOJK.03/2017 on Implementation of Risk
Risiko dalam Penggunaan Teknologi Informasi oleh Bank Management in the Use of Information Technology for
Umum. Commercial Banks.
16. Surat Edaran Otoritas Jasa Keuangan 16. Financial Services Authority Circular
No. 12/SEOJK.03/2018 tentang Penerapan Manajemen No. 12/SEOJK.03/2018 on the Implementation of
Risiko dan Pengukuran Risiko Pendekatan Standar untuk Risk Management and Risk Measurement Using
Risiko Suku Bunga dalam Banking Book (Interest Rate Standardized Approach for Interest Rate Risk in
Risk in the Banking Book) bagi Bank Umum. the Banking Book for Commercial Banks.
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Penerapan Manajemen Risiko Bank Implementation of Bank
Risk Management
Bank senantiasa berupaya untuk meningkatkan The Bank always strives to improve the quality of risk
kualitas implementasi manajemen risiko guna menjadi management implementation to become a trusted business
mitra bisnis yang terpercaya dengan menyediakan partner by providing risk management framework, promoting
kerangka kerja manajemen risiko, mempromosikan risk culture, and attracting talent to support sustainable
risk culture, serta menarik talenta untuk mendukung business growth. In implementing risk management,
pertumbuhan bisnis yang berkelanjutan. Dalam the Bank refers to the Financial Services Authority
penerapan manajemen risiko, Bank berpedoman pada Regulation No. 18/POJK.03/2016 on Implementation of
Peraturan Otoritas Jasa Keuangan No. 18/POJK.03/2016 Risk Management for Commercial Banks, in which the
tentang Penerapan Manajemen Risiko bagi Bank Umum, Bank effectively implements risk management through
di mana Bank menerapkan manajemen risiko secara efektif 4 (four) pillars consisting of:
melalui 4 (empat) pilar yang terdiri dari:
1. Pengawasan aktif Dewan Komisaris dan Direksi. 1. Active monitoring of Board of Commissioners and
Board of Directors.
2. Kecukupan kebijakan, prosedur, dan penetapan limit 2. Adequacy of risk management policies, procedures,
manajemen risiko. and limit setting.
3. Kecukupan proses identifikasi, pengukuran, 3. Adequacy of process of risk identification,
pemantauan, pengendalian, dan sistem informasi measurement, monitoring, and managament, as well as
manajemen risiko. risk management information system.
4. Sistem pengendalian internal terhadap penerapan 4. Internal control system on risk management
manajemen risiko. implementation.
Pengawasan Aktif Dewan Komisaris Active Monitoring of Board of
dan Direksi Commissioners and Board of Directors
Tata kelola manajemen risiko senantiasa mengacu pada Risk management governance refers to the Financial
Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 Services Authority Regulation No. 17 of 2023 on
tentang Penerapan Tata Kelola bagi Bank Umum, Dewan Implementation of Governance for Commercial Banks,
Komisaris dan Direksi secara aktif melakukan pengawasan the Board of Commissioners and Board of Directors actively
dan mitigasi serta mengembangkan budaya manajemen supervise, mitigate, and develop risk management culture
risiko di Bank. Adapun tugas dan tanggung jawab Dewan within the Bank. Duties and responsibilities of the Board of
Komisaris sebagai berikut: Commissioners are as follows:
1. Menetapkan tugas dan wewenang setiap anggota 1. Determining duties and authorities of each member
Direksi sebagaimana isi Anggaran Dasar Bank. of the Board of Directors as stipulated in the Bank’s
2. Memberikan pengesahan tentang arah kebijakan, Articles of Association.
strategi usaha dari Rencana Bisnis Bank (RBB) dan 2. Approving the policy direction and business strategy of
Rencana Aksi Keuangan Berkelanjutan (RAKB) baik the Bank’s Business Plan (RBB) and Sustainable Finance
rencana jangka pendek, jangka menengah, maupun Action Plan (RAKB), including short-term, medium-
jangka panjang. term, and long-term plans.
3. Melakukan pengawasan atas pelaksanaan maupun 3. Supervising the implementation and achievement of
pencapaian RBB dan RAKB. RBB and RAKB.
4. Memberikan keputusan tertulis disertai dengan alasan- 4. Issuing written decisions, accompanied by rationale,
alasan atas transaksi-transaksi yang diusulkan yang for proposed transactions that exceed the Board of
melampaui batas wewenang Direksi. Directors’ authority.
5. Menyetujui dan mengevaluasi kerangka kerja manajemen 5. Approving and evaluating risk management framework
risiko serta mengevaluasi pertanggungjawaban and evaluating the accountability for risk management
pelaksanaan manajemen risiko. implementation.
6. Melakukan pengawasan atas penerapan kebijakan 6. Supervising the implementation of country risk and
country risk dan transfer risk guna memastikan transfer risk policies to ensure risk management is
pengelolaan risiko dilakukan secara efektif, terukur, effective, measurable, and in line with the regulatory
dan selaras dengan ketentuan regulator serta profil requirements and the Bank’s risk profile. In its
risiko Bank. Dalam penerapannya, Bank mengatur dalam implementation, the Bank regulates the country rating
Kebijakan International Banking mengenai country for credit risk exposures with other countries in its
rating untuk eksposur risiko kredit dengan negara lain. International Banking Policy. In relation to insignificant
Sehubungan dengan eksposur country risk dan transfer country risk and transfer risk exposures, the Bank
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Struktur Permodalan dan Manajemen Risiko
Capital Structure and Risk Management
risk yang tidak signifikan, Bank tidak mengatur secara does not regulate them in detail. However, each
detail mengenai country risk dan transfer risk. Namun, proposal exposed to these risks will be discussed
untuk setiap proposal yang terekspos risiko tersebut comprehensively by the Credit Committee.
akan dibahas secara komprehensif dalam Komite Kredit.
Dewan Komisaris dalam menjalankan fungsinya sebagai In performing its supervisory function, the Board
pengawasan secara aktif dibantu oleh Komite Audit, of Commissioners is actively assisted by the Audit
Komite Pemantau Risiko, dan Komite Remunerasi dan Committee, Risk Monitoring Committee, and Remuneration
Nominasi. Sementara itu, tugas dan tanggung jawab Direksi and Nomination Committee. Meanwhile, duties and
sebagai berikut: responsibilities of the Board of Directors are as follows:
1. Menyusun kebijakan dan strategi manajemen risiko 1. Develop written and comprehensive risk management
secara tertulis dan komprehensif. policies and strategies.
2. Memiliki tanggung jawab atas pelaksanaan kebijakan 2. Is responsible for the implementation of risk
manajemen risiko dan eksposur risiko yang diambil oleh management policies and risk exposure taken by
Bank secara keseluruhan. the Bank as a whole.
3. Mengevaluasi dan memutuskan transaksi yang 3. Evaluate and decide on transactions requiring approval
memerlukan persetujuan Direksi. from the Board of Directors.
4. Mengembangkan budaya manajemen risiko pada 4. Develop a risk management culture at all levels of
seluruh jenjang organisasi. the organization.
5. Memastikan peningkatan kompetensi HC yang terkait 5. Ensure increased competency of HC related to risk
dengan manajemen risiko. management.
6. Memastikan bahwa fungsi manajemen risiko telah 6. Ensure that the risk management function operates
beroperasi secara independen. independently.
7. Menyusun, menetapkan, dan melaksanakan kebijakan 7. Develop, establish, and implement risk management
pengelolaan risiko, termasuk country risk dan policies, including country risk and transfer risk, arising
transfer risk, yang timbul dari aktivitas bisnis. Dalam from business activities. In its implementation, the Bank
penerapannya, Bank mengatur dalam Kebijakan regulates the country rating for credit risk exposures
International Banking mengenai country rating untuk with other countries in its International Banking Policy.
eksposur risiko kredit dengan negara lain. Sehubungan In relation to insignificant country risk and transfer risk
dengan eksposur country risk dan transfer risk yang exposures, the Bank does not regulate them in detail.
tidak signifikan, Bank tidak mengatur secara detail However, each proposal exposed to country risk and
mengenai country risk dan transfer risk. Namun, untuk transfer risk will be discussed comprehensively by the
setiap proposal yang terekspos risiko tersebut akan Credit Committee.
dibahas secara komprehensif dalam Komite Kredit.
Direksi dibantu oleh Executive Committee terkait The Board of Directors is assisted by an Executive
Manajemen Risiko, seperti Komite Manajemen Risiko, Committee related to Risk Management, such as
Komite Kredit, ALCO, Komite Pengarah Teknologi Informasi, the Risk Management Committee, Credit Committee, ALCO,
Komite Pengadaan, Komite Pemantau dan Pelaksanaan Information Technology Steering Committee, Procurement
GCG, Komite Personalia, Komite Produk, dan Komite Committee, GCG Monitoring and Implementation
Kebijakan Perkreditan. Penerapan manajemen risiko bukan Committee, Personnel Committee, Product Committee, and
hanya tanggung jawab Dewan Komisaris dan Direksi, tetapi Credit Policy Committee. Risk management implementation
juga seluruh jenjang organisasi sesuai dengan fungsi is not only the responsibility of the Board of Commissioners
dan tanggung jawabnya, serta menganut konsep Three and Board of Directors, but also all levels of the organization
Lines of Defense. in accordance with their functions and responsibilities, and
adhering to the Three Lines of Defense concept.
Kecukupan Kebijakan, Prosedur, dan Adequacy of Policies, Procedures, and Limit
Penetapan Limit Manajemen Risiko Establishment of Risk Management
Pengelolaan risiko di Bank Victoria didukung dengan Risk management at Bank Victoria is supported by risk
kerangka kerja manajemen risiko, yang merupakan kebijakan management framework, which is the highest policy in
tertinggi dalam penerapan manajemen risiko di Bank. Kerangka implement risk management at the Bank. This framework
ini disusun sejalan dengan visi, misi, strategi bisnis Bank, is prepared in line with the Bank’s vision, mission, business
risk appetite, dan risk tolerance, dengan memperhatikan strategy, risk appetite, and risk tolerance, with due
kapasitas modal Bank dalam menyerap eksposur risiko yang observance of the Bank’s capital capacity in absorbing
mungkin timbul. possible risk exposure.
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Sebagai pelengkap dari kerangka manajemen risiko, As a complement to the risk management framework,
Bank juga menyusun kebijakan dan prosedur penerapan the Bank also prepares policies and procedures for
manajemen risiko yang menjadi pedoman tertulis dalam implementing risk management that serve as written
setiap aktivitas fungsional Bank. Kebijakan ini mencakup guidelines in every functional activity of the Bank. These
pengaturan mengenai penetapan limit risiko, baik pada policies include regulations regarding the determination
level portofolio maupun transaksional guna memastikan of risk limits, both at portfolio and transactional levels to
pengelolaan risiko yang efektif dan selaras dengan standar ensure an effective risk management and to comply with
perbankan yang berlaku. Seluruh kebijakan dan prosedur di the applicable banking standards. All policies and procedures
Bank merupakan bentuk pengelolaan risiko yang melekat at the Bank are a form of risk management inherent in every
pada setiap aktivitas operasional di Bank yang dikinikan operational activity at the Bank, updated periodically by
secara berkala dengan memperhatikan kompleksitas considering the complexity of business activities, risk profile,
kegiatan usaha, profil risiko, dan keterkaitan antar risiko, interrelationship between risks, and regulations set by
serta peraturan yang ditetapkan otoritas dan/atau praktik the authorities, and/or sound banking practices.
perbankan yang sehat.
Dalam rangka pengendalian risiko secara efektif, kebijakan To control risk effectively, policies and procedures are
dan prosedur didasarkan pada strategi manajemen risiko based on risk management strategies and equipped
dan dilengkapi dengan toleransi risiko dan limit risiko. with risk tolerances and risk limits. Determination of risk
Penetapan toleransi dan limit risiko telah memperhatikan tolerance and limits has considered the risk appetite
tingkat risiko yang akan diambil dan strategi secara and overall strategy. Limits are determined based on
keseluruhan. Perihal penetapan limit didasarkan atas limit overall limits, limits per type of risk, and limits per certain
secara keseluruhan, limit per jenis risiko, dan limit per functional activities that have risk exposure adjusted to
aktivitas fungsional tertentu yang memiliki eksposur risiko the Bank’s complexity and business as well as compliance
disesuaikan dengan kompleksitas dan usaha Bank serta with applicable regulations. Whereas, limits are prepared
kepatuhan terhadap ketentuan yang berlaku. Sedangkan, and proposed by risk taking unit and submitted to the Risk
dalam penyusunan dan pengajuan limit diusulkan oleh Management Work Unit to be evaluated and proposed to
unit kerja (risk taking unit) dan disampaikan kepada the Risk Management Committee or ALCO. Furthermore,
Satuan Kerja Manajemen Risiko untuk dievaluasi dan risk tolerance and risk limits are recommended to
diajukan kepada Komite Manajemen Risiko atau ALCO. the President Director for approval under acknowledgment
Selanjutnya, toleransi dan limit risiko direkomendasikan of the Board of Commissioners.
kepada Direktur Utama untuk mendapatkan persetujuan
dengan sepengetahuan Dewan Komisaris.
Kecukupan Proses Identifikasi, Pengukuran, Adequacy of Identification, Measurement,
Pemantauan, Pengendalian, dan Sistem Monitoring, and Control Processes, as well
Informasi Manajemen Risiko as Risk Management Information System
Proses manajemen risiko meliputi tahapan berikut: The risk management process includes the following
stages:
1. Identifikasi 1. Identification
Identifikasi risiko merupakan proses untuk menentukan Risk identification is a process to determine inherent
risiko yang melekat pada aktivitas Bank berpotensi risks within the Bank’s activities with potential to hinder
menghambat pencapaian tujuan. Identifikasi risiko Bank the achievement of the Bank’s objectives. The Bank’s
dilakukan melalui analisis terhadap seluruh jenis risiko, risk identification is carried out through the analysis
terutama kompleksitas dan karakteristik risiko yang of all types of risk, particularly the complexity and
melekat yang berpotensi merugikan Bank. characteristics of inherent risks that may potentially
harm the Bank.
2. Pengukuran 2. Measurement
Tujuan pengukuran risiko adalah untuk mengukur The risk measurement is aimed to measure the level
tingkat risiko yang melekat pada aktivitas Bank dan of inherent risk within the Bank’s activities and its
dampaknya terhadap permodalan, pendapatan, impact on the Bank’s capital, income, and/or strategy.
dan/atau strategi Bank. Pengukuran risiko Bank The Bank’s risk measurement is carried out periodically,
dilakukan secara berkala, baik untuk produk dan either for products or portfolios or all business activities
portofolio maupun seluruh aktivitas bisnis Bank yang intended to measure the Bank’s risk exposure as
bertujuan untuk mengukur eksposur risiko Bank sebagai a reference in risk control.
acuan di dalam pengendalian risiko.
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Struktur Permodalan dan Manajemen Risiko
Capital Structure and Risk Management
Pengukuran risiko dilakukan baik dalam kondisi normal Risk measurement is carried out under both normal and
maupun kondisi stres (stress condition) sehingga dapat stress conditions to provide a comprehensive picture of
memberikan gambaran yang lengkap tentang besaran the magnitude of the risk faced by the Bank in various
risiko yang dihadapi Bank dalam berbagai skenario. scenarios.
3. Pemantauan 3. Monitoring
Pemantauan risiko adalah proses untuk mengetahui, Risk monitoring is a process for finding out, evaluating
mengevaluasi potensi tingkat risiko dan efektivitas the level of potential risk, and effectiveness of
respons yang dijalankan di Bank. Pemantauan risiko responses carried out at the Bank. The Bank’s risk
Bank antara lain mencakup besarnya eksposur risiko, monitoring includes the magnitude of risk exposure,
toleransi risiko, kepatuhan limit internal, hasil stress risk tolerance, internal limit compliance, stress
testing, dan konsistensi pelaksanaan dengan kebijakan testing results, and consistent implementation with
dan prosedur yang ditetapkan dan peraturan terkait the established policies, procedures, and other
eksternal lainnya. Pemantauan didukung oleh sistem external related regulations. Monitoring is supported
informasi manajemen risiko dan disesuaikan dengan by the risk management information system, which
kebutuhan dalam rangka penerapan manajemen risiko is tailored to needs in order to implement effective
yang efektif. risk management.
4. Pengendalian 4. Control
Pengendalian risiko adalah metode yang digunakan Risk control is the method used by the Bank to evaluate
Bank untuk mengevaluasi potensi kerugian dan potential loss and actions to be taken to accept, reduce,
tindakan yang dilakukan untuk menerima, mengurangi, transfer, or eliminate risks. The risk control of the Bank is
mengalihkan, atau menghilangkan risiko. Pengendalian carried out by following up on material and significant
risiko Bank dilakukan antara lain dengan memberikan risks, attached monitoring, and conducting internal
tindak lanjut atas risiko yang bersifat material dan audits periodically.
signifikan, pengawasan melekat, dan pelaksanaan audit
internal secara berkala.
Penerapan proses manajemen risiko didukung oleh sistem The risk management process is supported by information
informasi yang memadai dan dikembangkan sesuai dengan system that is adequate and developed in accordance
kebutuhan Bank dalam rangka penerapan manajemen with the Bank’s needs in order to implement effective
risiko yang efektif. Sistem informasi manajemen risiko dan risk management. The risk management information
informasi yang dihasilkan disesuaikan dengan karakteristik system and the information generated are adapted to
dan kompleksitas kegiatan usaha Bank, serta adaptif the characteristics and complexity of the Bank’s business
terhadap perubahan. activities, as well as adaptive to changes.
Sistem Pengendalian Internal terhadap Internal Control System on Risk
Penerapan Manajemen Risiko Management Implementation
Penerapan manajemen risiko yang efektif dilengkapi The effective risk management implementation is
dengan sistem pengendalian internal yang andal. Hal-hal complemented by a reliable internal control system.
yang perlu diperhatikan paling sedikit mampu secara tepat The matters that need to be paid attention to are at least
waktu mendeteksi kelemahan dan penyimpangan yang the ability to promptly detect weaknesses and irregularities
terjadi, dengan mengacu pada kebijakan dan prosedur yang that arise, in accordance with the established policies
telah ditetapkan, penerapan prinsip penerapan fungsi (four and procedures, the application of four eyes principle,
eyes’ principles), dan check and balance harus memadai and the adequate check and balance that is implemented
dan dilaksanakan secara konsisten. consistently.
Sistem pengendalian internal dalam penerapan manajemen The internal control system in implementing risk
risiko sekurang-kurangnya mencakup: management must at least include:
1. Pengelolaan dan pengendalian risiko yang melekat pada 1. Managing and controlling risk inherent in the Bank’s
kegiatan usaha Bank. business activities.
2. Pelaporan keuangan dan kegiatan operasional yang 2. Accurate and timely reporting of financial and
akurat dan tepat waktu. operational activities.
3. Peningkatan kepatuhan terhadap ketentuan yang 3. Improving compliance with applicable regulations.
berlaku.
4. Pengurangan dampak kerugian keuangan, 4. Reducing the impact of financial loss, irregularities
penyimpangan termasuk kecurangan (fraud), dan including fraud, and violation.
pelanggaran.
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5. Peningkatan efektivitas organisasi dan meningkatkan 5. Improving organization effectiveness and improving
efisiensi biaya. cost efficiency.
6. Pengelolaan risiko agar tetap dalam batas toleransi 6. Managing risk in order to remain within the limits of risk
(risk tolerance) dan risk appetite sesuai ukuran dan tolerance and risk appetite according to the business
kompleksitas usaha. size and complexity.
7. Pengkajian ulang terhadap sistem informasi manajemen 7. Reviewing the risk management information system.
risiko.
8. Verifikasi dan pengkajian ulang secara berkala dan 8. Verifying and reviewing material problems and
berkesinambungan terhadap permasalahan yang actions to rectify occurring problems, periodically and
bersifat material dan tindakan untuk memperbaiki continuously.
permasalahan yang terjadi.
Evaluasi terhadap efektivitas penerapan sistem Evaluation of the effectiveness of internal control system is
pengendalian internal dilakukan secara terus menerus performed continuously and ongoing so that the Bank can
dan berkesinambungan agar Bank dapat memantau monitor and mitigate the risks effectively. Such evaluation
dan memitigasi risiko-risiko yang dihadapi secara result is used as a basis for improving and refining
efektif. Hasil evaluasi tersebut dijadikan dasar untuk the system and internal control policy.
perbaikan dan penyempurnaan sistem ataupun kebijakan
pengendalian internal.
Strategi Penerapan Manajemen Risiko Risk Management Implementation
Strategy
Strategi manajemen risiko Bank disusun dengan menetapkan The Bank’s risk management strategy is prepared by
risk appetite dan risk tolerance yang jelas, mencerminkan establishing a clear risk appetite and risk tolerance,
keseimbangan antara risiko dan pengembalian. Strategi reflecting the balance between risk and return. This strategy
ini diterapkan melalui tahapan identifikasi, pengukuran, is implemented through the stages of risk identification,
pemantauan, dan pengendalian risiko, serta melalui measurement, monitoring, and control, as well as through
pengaturan tata kelola risiko yang efektif. Bank menerapkan effective risk governance arrangements. The Bank
strategi manajemen risiko dengan orientasi jangka panjang implements risk management strategy with a long-term
guna memastikan kelangsungan bisnis, menghasilkan orientation to ensure business sustainability, generate
laba yang berkelanjutan, dan menciptakan nilai bagi sustainable profits, and create value for all stakeholders.
seluruh pemangku kepentingan. Penyusunan strategi ini This strategy is prepared by considering various internal
mempertimbangkan berbagai faktor internal dan eksternal and external factors that may affect the Bank’s operations.
yang dapat memengaruhi operasional Bank.
Sebagai bagian dari rencana bisnis Bank, strategi As part of the Bank’s business plan, the risk management
manajemen risiko harus dikomunikasikan secara efektif oleh strategy must be communicated effectively by the Board
Direksi kepada seluruh karyawan agar dapat dipahami dan of Directors to all employees for it to be understood and
diimplementasikan dengan baik. Direksi juga melakukan implemented properly. The Board of Directors also regularly
pengkajian berkala terhadap strategi manajemen risiko, reviews the risk management strategy, including its impact
termasuk dampaknya terhadap kinerja keuangan, serta on financial performance, and makes adjustments to
melakukan penyesuaian strategi bila diperlukan. the strategy if necessary.
Penyusunan strategi manajemen risiko didasarkan The risk management strategy is prepared based on risk
pada prinsip-prinsip risiko, yang mencakup pernyataan principles, which include statements on the approach to
(statement) mengenai pendekatan manajemen risiko risk management and risk culture that the Bank wishes
dan budaya risiko yang ingin dipertahankan oleh Bank. to maintain. Furthermore, this strategy also ensures that
Selain itu, strategi ini juga memastikan bahwa Bank dapat the Bank can achieve its business objectives consistently,
mencapai tujuan bisnisnya secara konsisten, menghasilkan generate sustainable profits, and maximize the interests of
keuntungan yang berkelanjutan, serta memaksimalkan stakeholders.
kepentingan para pemangku kepentingan.
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Struktur Permodalan dan Manajemen Risiko
Capital Structure and Risk Management
Strategi manajemen risiko senantiasa dilakukan Bank, The Bank constantly performs risk management strategy,
baik dari segi struktur organisasi dan HC, kebijakan either on the organizational structure and HC, policy
dan prosedur, maupun sistem pendukung agar sesuai and procedure, or on the supporting system to be in
dengan perkembangan aktivitas perbankan yang semakin line with the development of banking’s activities that
beragam dan kompleks. Usaha tersebut dilakukan Bank are more various and complex. The effort is made by
agar dapat mengelola risiko yang dihadapi, melakukan the Bank in order to manage the risks, to prevent and
upaya pencegahan atau mitigasi, serta mencadangkan mitigate, and to reserve capital to assist the Bank in planning
modal, sehingga membantu Bank dalam merencanakan the future direction of the business growth. Improvement
arah pertumbuhan bisnis di masa depan. Perbaikan dan and refinement of risk management are conducted
peningkatan pengelolaan dilakukan melalui: as follows:
1. Menjaga eksposur risiko secara keseluruhan (aggregate) 1. Maintaining an aggregate risk exposure or per type
maupun per jenis risiko dengan mempertimbangkan of risk by considering the interrelationships among
keterkaitan antar risiko. the risks.
2. Evaluasi dan penyempurnaan pengukuran risiko secara 2. Evaluating and refining the risk measurement on a regular
berkala atau sewaktu-waktu apabila diperlukan untuk basis or at any time as necessary to ensure conformity
memastikan kesesuaian akurasi, kewajaran, serta of accuracy, reasonableness, and procedures used to
prosedur yang digunakan untuk mengukur risiko. measure risks.
3. Analisa dan evaluasi kecenderungan terhadap 3. Analyzing and evaluating trends towards changes in
perubahan faktor-faktor yang memengaruhi kinerja factors affecting the Bank’s performance, both internal
Bank, baik faktor internal maupun eksternal. and external factors.
Pada prinsipnya, pengelolaan risiko dilakukan secara proaktif In principle, risk management is carried out proactively in
guna mencapai pertumbuhan kinerja keuangan maupun order to achieve sound and sustainable growth in financial
kelangsungan bisnis Bank yang sehat dan berkelanjutan performance and business continuity of the Bank and
serta memelihara tingkat risk adjusted return secara optimal to maintain an optimal level of risk adjusted return in
sesuai dengan risk appetite yang ditetapkan. accordance with the established risk appetite.
Struktur Tata Kelola Risiko Risk Governance Structure
Dalam rangka penerapan tata kelola manajemen risiko, Bank To implement risk management governance, the Bank
menetapkan tugas dan tanggung jawab Dewan Komisaris, determines the duties and responsibilities of the Board
Direksi, dan berbagai komite yang dibentuk sesuai dengan of Commissioners, Board of Directors, and various
ketentuan regulator dan tingkat kompleksitas Bank. Adapun committees established in accordance with regulatory
tugas dan tanggung jawabnya sebagai berikut: requirements and the Bank’s level of complexity. The duties
and responsibilities are as follows:
1. Dewan Komisaris 1. Board of Commissioners
a. Mengevaluasi dan menyetujui kebijakan manajemen a. Evaluating and approving risk management policies.
risiko.
b. Memastikan penerapan manajemen risiko telah b. Ensuring that risk management is implemented
memadai dengan karakteristik, kompleksitas usaha, adequately with the Bank’s characteristics, business
dan profil risiko Bank. complexity, and risk profile.
c. Mengevaluasi pertanggungjawaban Direksi atas c. Evaluating the Board of Directors’ accountability for
pelaksanaan kebijakan manajemen risiko. the implementation of risk management policies.
d. Memastikan kebijakan dan proses manajemen risiko d. Ensuring that risk management policies and
dilaksanakan secara efektif dan terintegrasi dalam processes are implemented effectively and
proses manajemen secara keseluruhan. integrated into the overall management process.
2. Direksi 2. Board of Directors
a. Menyusun kebijakan dan strategi manajemen risiko a. Developing written and comprehensive risk
secara tertulis dan komprehensif. management policies and strategies.
b. Bertanggung jawab atas pelaksanaan kebijakan b. Being responsible for the implementation of risk
manajemen risiko dan eksposur risiko yang diambil management policies and risk exposure taken by
oleh Bank secara keseluruhan. the Bank as a whole.
c. Menindaklanjuti dan menyampaikan laporan c. Following up and submitting accountability reports
pertanggungjawaban atas pelaksanaan manajemen on the implementation of risk management to
risiko kepada Dewan Komisaris melalui Komite the Board of Commissioners through the Risk
Pemantau Risiko. Monitoring Committee.
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d. Mengembangkan budaya manajemen risiko, d. Developing risk management culture, including risk
termasuk kesadaran risiko di seluruh jenjang awareness at all organizational levels.
organisasi.
e. Memastikan fungsi manajemen risiko telah e. Ensuring that the risk management function is
diterapkan secara independen, yang tercermin dalam implemented independently, which is reflected in
pemisahan fungsi antara Satuan Kerja Manajemen the separation of functions between the Risk
Risiko yang melakukan identifikasi, pengukuran, Management Work Unit that identifies, measures,
pemantauan, dan pengendalian risiko, terhadap risk monitors, and controls risks, and the risk taking unit
taking unit yang menjalankan kegiatan bisnis. that carries out business activities.
3. Komite Manajemen Risiko merupakan komite eksekutif 3. Risk Management Committee is an executive
di bawah Direksi yang bertanggung jawab memastikan committee under the Board of Directors that is
efektivitas kerangka kerja manajemen risiko dan responsible for ensuring the effectiveness of risk
implementasinya dalam mendukung strategi bisnis. management framework and implementation in
Komite Manajemen Risiko juga bertanggung jawab supporting business strategy. Risk Management
untuk mengevaluasi dan merekomendasikan kebijakan Committee is also responsible for evaluating and
manajemen risiko, termasuk strategi, risk appetite, recommending risk management policies, including
toleransi risiko, limit risiko, kerangka kerja manajemen strategies, risk appetite, risk tolerance, risk limits, risk
risiko, dan rencana kontingensi untuk mengantisipasi management framework, and contingency plans to
kondisi abnormal, serta memastikan eksposur risiko anticipate abnormal conditions, as well as ensuring risk
untuk semua jenis risiko di Bank tetap dalam batas yang exposure for all types of risk in the Bank remains within
sesuai dengan risk appetite. limits in accordance with the risk appetite.
4. Komite Pemantau Risiko bertujuan untuk membantu 4. Risk Monitoring Committee aims to assist the Board
Dewan Komisaris dalam pemantauan implementasi of Commissioners in monitoring the risk management
manajemen risiko dan mengevaluasi pelaksanaan implementation and evaluating the implementation of
kebijakan manajemen risiko di tingkat eksekutif. risk management’s policies at executive level.
5. Komite Kredit merupakan suatu komite yang 5. Credit Committee is a committee consisting of
beranggotakan pemegang kewenangan kredit/ authority holders of credit/authority holders of credit
pemegang kewenangan keputusan kredit, termasuk decision, including credit restructuring which consists
restrukturisasi kredit yang terdiri dari perwakilan of representatives from Business Division, Special Asset
Business Division, Special Asset Management (SAM) Management (SAM) Division, and Credit Risk Review
Division, dan Credit Risk Review Division, di mana Division, in which the authority to terminate credit
kewenangan pemutusan kredit hanya diberikan kepada is only given to individual with adequate capability,
individu dengan kapabilitas, kompetensi, dan integritas competence, and integrity.
yang memadai.
6. Komite Kebijakan Perkreditan merupakan komite 6. Credit Policy Committee is a committee that assists
yang membantu Direksi dalam merumuskan kebijakan the Board of Directors in formulating credit policies, so
perkreditan agar pemberian kredit dilakukan dengan as credit provision is carried out with prudential principle,
prinsip kehati-hatian, memantau dan mengevaluasi monitoring and evaluating the implementation of credit
pelaksanaan kebijakan perkreditan, perkembangan policies, credit portfolio development, and providing
portofolio kredit, serta memberikan saran atau suggestions or solutions as corrective measures.
solusi sebagai langkah perbaikan. Komite Kebijakan The Credit Policy Committee is responsible for
Perkreditan bertanggung jawab atas pengawasan dan the supervision and approval of policies, procedures,
persetujuan terkait kebijakan, prosedur, serta parameter and credit risk parameters.
risiko kredit.
7. Satuan Kerja Manajemen Risiko merupakan satuan kerja 7. Risk Management Work Unit is an independent work
independen dari risk taking unit dan unit pengendalian unit of the risk taking unit and internal control unit
internal yang bertanggung jawab kepada Direktur yang that is responsible to the Director in charge of risk
membawahi manajemen risiko. management.
Informasi lebih rinci terkait Komite Pemantau Risiko, Komite More detailed information regarding the Risk Monitoring
Manajemen Risiko, Komite Kredit, dan Komite Kebijakan Committee, Risk Management Committee, Credit
Perkreditan telah disampaikan pada bab Tata Kelola Committee, and Credit Policy Committee is presented in
Perusahaan dalam Laporan Tahunan ini. the Corporate Governance chapter of this Annual Report.
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Struktur Permodalan dan Manajemen Risiko
Capital Structure and Risk Management
Seluruh manajemen dan karyawan Bank Victoria memiliki All management and employees of Bank Victoria have roles
peran dan tanggung jawab dalam penerapan, kepatuhan, and responsibilities in the implementation, compliance, and
serta peningkatan sistem pengendalian internal di Bank. improvement of the internal control system at the Bank.
Hal ini tercermin dalam konsep Three Lines of Defenses, This is reflected in the Three Lines of Defenses concept,
yang telah diimplementasikan di seluruh lini organisasi which has been implemented across all lines of
guna memastikan pengelolaan risiko yang efektif dan the organization to ensure an effective and comprehensive
menyeluruh. risk management.
Dalam penerapannya, struktur dengan pembagian tugas In its application, the structure and division of tasks and
dan tanggung jawab dalam proses pengelolaan risiko dibagi responsibilities in risk management process are divided into
menjadi 3 (tiga) yang meliputi: 3 (three) which include:
1. Lini Pertahanan Pertama adalah Unit Pengambil Risiko 1. The First Line of Defense is Risk Taking Unit (RTU) or
(Risk Taking Unit/RTU) atau unit bisnis dan/atau fungsi business unit and/or related function that conducts or
terkait yang melakukan atau mendukung aktivitas supports income-generating activities that own and
untuk menghasilkan pendapatan yaitu yang memiliki manage risks. This line is responsible for identifying,
dan mengelola risiko. Lini ini bertanggung jawab untuk assessing, controlling, mitigating, monitoring, and
mengidentifikasi, menilai, mengendalikan, memitigasi, reporting risk exposures, as well as ensuring that
memantau, dan melaporkan eksposur risikonya dan such matters are within the limits set in risk strategy,
memastikan bahwa hal tersebut dalam batasan yang risk tolerance, risk appetite, and risk management
telah ditetapkan dalam strategi risiko, risk tolerance, risk framework, policies, and procedures. This line is also
appetite, serta kerangka kerja, kebijakan, dan prosedur designing and implementing activities and controls
manajemen risiko. Merancang dan melaksanakan across in end-to-end processes.
aktivitas dan kontrol dalam end-to-end process.
2. Lini Pertahanan Kedua adalah fungsi kontrol independen 2. The Second Line of Defense is an independent
dari Lini Pertama yang mengawasi dan memastikan control function from the First Line of Defense that
manajemen risiko berjalan dengan baik untuk oversees and ensures that risk management is carried
memberikan keyakinan pada para-Dewan Manajemen. out properly and provides confidence to the Board
Lini Kedua memiliki wewenang untuk memberhentikan of Management. The Second Line of Defense has
aktivitas bisnis (dalam cakupan tanggung jawab kontrol the authority to terminate business activities (within its
mereka) jika risiko tidak sejalan dengan kontrol yang control responsibilities) if the risks are not in line with
dipersyaratkan atau tidak sejalan dengan risk appetite. the required controls or not in line with the risk appetite.
3. Lini Pertahanan Ketiga adalah fungsi independen yang 3. The Third Line of Defense is an independent function that
memberikan jaminan independensi atas keefektifan provides independent assurance on the effectiveness
kontrol yang mendukung manajemen risiko Lini Pertama of controls, supporting the First Line of Defense’s risk
dari aktivitas bisnis, dan proses yang dilakukan oleh Lini management within business activities, and processes
Kedua. Fungsi Lini Pertahanan Ketiga dilakukan oleh carried out by the Second Line of Defense. The Third
SKAI. Line of Defense’s function is performed by SKAI.
Bank secara berkala melakukan kaji ulang dan evaluasi The Bank periodically reviews and evaluates the work units
terhadap unit kerja guna mengidentifikasi setiap risiko to identify any potential risks that could have a significant
potensial yang dapat berdampak signifikan terhadap impact on the Bank’s operations. This evaluation aims to
operasional Bank. Evaluasi ini bertujuan untuk memastikan ensure that risk management is implemented effectively
bahwa manajemen risiko diterapkan secara efektif dan and in line with business developments and applicable
selaras dengan perkembangan bisnis serta regulasi yang regulations.
berlaku.
Proses evaluasi pelaksanaan manajemen risiko The risk management evaluation process uses risk-based
menggunakan pendekatan berbasis risiko (risk-based approach and is performed by Risk Management,
approach) dan dilakukan oleh Risk Management dengan in coordination with all relevant work units. The results
bekerja sama dengan seluruh unit kerja terkait. Hasil evaluasi of this evaluation are then reviewed and communicated
ini kemudian ditinjau dan dikomunikasikan melalui berbagai through various periodic meetings, including Risk
rapat berkala, termasuk rapat Komite Manajemen Risiko, Management Committee’s meetings, to ensure that the
guna memastikan bahwa strategi pengelolaan risiko tetap risk management strategy remains optimal and can support
optimal dan dapat mendukung keberlanjutan bisnis Bank. the Bank’s business sustainability.
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Stress Test Stress Test
Stress test adalah teknik yang digunakan oleh Bank Stress test is a technique used by Bank Victoria to assess
Victoria untuk kerentanan Bank terhadap kejadian di luar the Bank’s vulnerability to events outside of normal
aktivitas bisnis normal, namun tetap masuk akal. Stress test business activities, while remaining reasonable. Stress test
dirancang untuk menilai dampak dari peristiwa luar biasa is designed to assess the impact of extraordinary event
dengan kemungkinan kejadian rendah tetapi berisiko tinggi. with a low probability but high risk event. The purposes of
Tujuan dari stress test antara lain: stress tests are among others:
1. Mengelola portofolio agar tidak terjadi konsentrasi 1. Managing the portfolio so that there is no excessive
risiko yang terlalu tinggi, yang dapat menyebabkan concentration of risk, which can cause large loss in
kerugian besar pada kondisi skenario ekstrem tetapi extreme but possible scenarios.
mungkin terjadi.
2. Memastikan sumber daya keuangan Bank cukup untuk 2. Ensuring the Bank’s financial resources are sufficient to
bertahan dalam skenario yang parah tetapi masuk akal. survive severe but reasonable scenario.
3. Memiliki fleksibilitas finansial untuk menghadapi 3. Having financial flexibility to face extreme but possible
skenario ekstrem tetapi mungkin terjadi. scenario.
4. Memahami risiko model bisnis utama, mengidentifikasi 4. Understanding the risks of main business model,
peristiwa ekstrem yang dapat berdampak pada Bank, identifying extreme events that can impact
serta menentukan tindak lanjut untuk mengurangi the Bank, and determining follow-up actions to reduce
kemungkinan dan/atau dampaknya. the likelihood and/or impact.
Stress test digunakan sebagai alat untuk menilai Stress test is used as a tool to assess the Bank’s ability to
kemampuan Bank dalam menyerap potensi risiko atas absorb potential risks from worsening economic conditions,
memburuknya kondisi ekonomi, seperti resesi, krisis pasar such as recession, financial market crises, or specific risk
keuangan, atau peristiwa risiko spesifik yang terjadi di Bank. events that occur in the Bank. The analysis is carried out
Analisis dilakukan dengan menggunakan skenario hipotetis by using hypothetical scenario or sensitivity analysis to
atau analisis sensitivitas untuk menentukan apakah determine whether the Bank has sufficient capacity to face
Bank memiliki kapasitas yang cukup dalam menghadapi adverse conditions for the Bank. The results of this stress
kondisi merugikan Bank. Hasil dari stress test ini harus test must be clearly documented.
terdokumentasikan dengan jelas.
Jenis stress test yang dilakukan Bank Victoria sebagai The types of stress test conducted by Bank Victoria are
berikut: as follows:
1. Analisa sensitivitas, menilai pengaruh perubahan 1. Sensitivity analysis, assessing the impact of changes in
1 (satu) faktor risiko atau variabel terhadap portofolio 1 (one) risk factor or variable on the portfolio at a certain
pada waktu tertentu, dengan asumsi faktor risiko lainnya time, assuming other risk factors remain constant.
tetap. 2. Scenario analysis, changing several risk factors based
2. Analisa skenario, mengubah beberapa faktor risiko on scenarios that are built or determined. Scenario may
berdasarkan skenario yang dibangun atau ditentukan. be based on:
Skenario dapat berbasis: a. Hypothetical scenario, is scenario built by simulating
a. Skenario hipotesis, merupakan skenario yang events that may occur in the future but have never
dibangun dengan menyimulasikan kejadian yang happened before.
mungkin terjadi di masa depan tetapi belum pernah
terjadi sebelumnya.
b. Skenario historis, merupakan skenario stress yang b. Historical scenario, is stress scenario built by
dibangun dengan merekonstruksikan kejadian krisis reconstructing crisis events that have occurred in
yang pernah terjadi di masa lalu dengan pendekatan the past with a more objective approach.
yang lebih objektif.
Stress test dilakukan dengan berbagai asumsi skenario Stress test is conducted with various scenario assumptions
serta action plan/remedial action terkait risiko kredit, and action plans/remedial actions related to credit, market,
pasar, dan likuiditas. Bank Victoria merancang skenario and liquidity risks. Bank Victoria designs stress test
stress test dalam berbagai tingkatan berdasarkan intensitas scenarios at various levels based on the following stress
stres berikut: intensity:
1. Makro ekonomi, merupakan suatu skenario yang 1. Macroeconomic, is a scenario that considers the main
mempertimbangkan faktor-faktor utama makro macroeconomic factors, such as gross domestic
ekonomi, seperti pertumbuhan produk domestik bruto, product growth, exchange rates, sovereign ratings, cost
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Struktur Permodalan dan Manajemen Risiko
Capital Structure and Risk Management
nilai tukar, sovereign rating, biaya dana, suku bunga of funds, overnight interest rates, inflation, and bond
overnight, inflasi, dan imbal hasil obligasi. Jenis skenario yields. This type of scenario is the most commonly used
ini paling umum digunakan stress test. stress test.
2. Sistemik (market-wide), merupakan suatu skenario 2. Systemic (market-wide), is a scenario that considers
yang mempertimbangkan dampak sistemik dari the systemic impact of economic events, financial
peristiwa ekonomi, masalah keuangan, atau kejadian problems, or other catastrophic events both at home
katastropis lainnya baik di dalam maupun di luar negeri and abroad that may affect the Bank.
yang mungkin memengaruhi Bank.
3. Idiosyncratic, merupakan suatu skenario yang 3. Idiosyncratic, is a scenario that considers specific
mempertimbangkan peristiwa khusus yang hanya events that only impact Bank Victoria, such as cyber
berdampak pada Bank Victoria, seperti cyber risk, risk, major trading losses, or large-scale fraud cases.
kerugian besar dalam trading, atau kasus fraud yang
berskala besar.
4. Gabungan, merupakan suatu skenario yang mencakup 4. Combined, is a scenario that includes a combination of
kombinasi antara skenario makro ekonomi dan skenario macroeconomic scenario and idiosyncratic scenario.
idiosyncratic.
5. Reverse stress test, merupakan suatu skenario yang 5. Reverse stress test, is a scenario that assumes
mengasumsikan tingkat modal dan likuiditas Bank berada the Bank’s capital and liquidity levels are below
di bawah ketentuan minimum regulator, sehingga dapat the minimum regulatory requirements, so that it can
membantu dalam mengantisipasi kemungkinan terburuk. help anticipate the worst possibilities.
Satuan Kerja Manajemen Risiko Risk Management Work Unit
Satuan Kerja Manajemen Risiko merupakan satuan kerja The Risk Management Work Unit is an independent work unit
independen terhadap satuan kerja operasional dan satuan against operational work units and a work unit performing
kerja yang melaksanakan fungsi pengendalian internal. internal control functions. The Risk Management Work Unit
Satuan Kerja Manajemen Risiko dipimpin oleh seorang Kepala is led by a Division Head who is directly responsible to
Divisi dan bertanggung jawab langsung kepada Direktur the Director of Compliance and Risk Management. The Risk
Kepatuhan dan Manajemen Risiko. Satuan Kerja Manajemen Management Work Unit partners with all business units
Risiko bekerja sama dengan seluruh unit bisnis dan unit and supporting units to build a comprehensive process of
pendukung untuk membangun secara komprehensif dalam identification, measurement, monitoring, and control of
melakukan proses identifikasi, pengukuran, pemantauan, risk, as well as information systems. The Risk Management
pengendalian risiko dan sistem informasi. Satuan Kerja Work Unit becomes a strategic partner of the business units
Manajemen Risiko menjadi mitra strategis dari unit-unit to optimize revenue and minimize potential losses from
bisnis guna mengoptimalkan pendapatan dan meminimalisir the Bank’s functional and operational activities.
potensi kerugian dari aktivitas fungsional operasional Bank.
Pedoman Satuan Kerja Manajemen Risiko Risk Management Work Unit Guidelines
Pelaksanaan tugas Satuan Kerja Manajemen Risiko The Risk Management Work Unit’s duty implementation
berpedoman pada Kebijakan Manajemen Risiko (Kebijakan is guided by the Risk Management Policy (Main Risk
Utama Kerangka Kerja Manajemen Risiko) yang dikinikan Management Framework Policy), updated on 6 March 2025.
tanggal 6 Maret 2025.
Tugas dan Tanggung Jawab Satuan Kerja Duties and Responsibilities of Risk
Manajemen Risiko Management Work Unit
Satuan Kerja Manajemen Risiko memiliki tugas dan The Risk Management Work Unit has the following duties
tanggung jawab sebagai berikut: and responsibilities:
1. Sebagai pemilik proses penyusunan Risk Type 1. Acting as the owner of the process for preparing
Framework (RTF), strategi, kebijakan dan prosedur, Risk Type Framework (RTF), strategies, policies and
serta memantau efektivitas penerapan RTF. procedures, and monitors the effectiveness of RTF
implementation.
2. Mengawasi dan menguji aktivitas pengambilan risiko dan 2. Supervising and examining risk taking activities and
rencana remediasi risiko yang dibuat oleh Lini Pertama risk remediation plans created by the First Line,
termasuk aktivitas dan/atau produk baru. Membuat including new activities and/or products. Making
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rekomendasi atau keputusan untuk menyetujui atau recommendations or decisions to approve or reject
menolak aktivitas/produk sesuai kebutuhan. activities/products as necessary.
3. Memiliki dan mengelola proses pengawasan dan 3. Establishing and managing the supervisory and testing
pengujian. process.
4. Memastikan tingkat risiko selalu sejalan dengan risk 4. Ensuring that risk levels are consistently in line with risk
appetite dan toleransi risiko melalui pengukuran risiko, appetite and risk tolerance through risk measurement,
penilaian, serta stress testing. assessment, and stress testing.
5. Mengevaluasi keakuratan model dan validitas data yang 5. Evaluating the model accuracy and validity of data used
digunakan untuk proses pengukuran risiko. in the risk assessment process.
6. Merancang laporan informasi risiko yang efektif dan 6. Designing effective and timely risk information reports
tepat waktu untuk mendukung keputusan manajemen. to support management decisions.
7. Memastikan pemenuhan kepatuhan peraturan di risiko 7. Ensuring regulatory compliance with related risks.
terkait.
8. Mengembangkan budaya risiko yang sehat dan kuat. 8. Developing a healthy and robust risk culture.
9. Memastikan kecukupan sumber daya manusia, sistem, 9. Ensuring the adequacy of human capital, system, and
dan infrastruktur lainnya dalam pengelolaan risiko. other infrastructure for risk management.
10. Memberikan penilaian risiko forward-looking. 10. Providing forward-looking risk assessments.
Profil Kepala Divisi Satuan Kerja Manajemen Risiko
Profile of Head of Risk Management Work Unit Division
SAM R. SOELAEMAN Kewarganegaraan / Nationality Tempat Lahir / Place of Birth
Kepala Divisi Satuan Kerja Indonesia / Indonesian Cianjur
Manajemen Risiko
Head of Risk Management Usia / Age Domisili / Domicile
Work Unit Division 60 tahun / years old Bogor
Dasar Pengangkatan dan Periode Menjabat Basis of Appointment and Term of Office
Keputusan Direksi No. 001/SK-DIR/HCM/08/23 tanggal 1 Agustus 2023. Board of Directors’ Decision No. 001/SK-DIR/HCM/08/23 dated
1 August 2023.
Riwayat Pendidikan Education
Magister Manajemen dari Universitas Pancasila Jakarta (2003). Master of Management from Pancasila Jakarta University (2003).
Rangkap Jabatan Saat Ini Current Concurrent Positions
Di dalam Bank Victoria: In Bank Victoria:
Tidak ada. None.
Di luar Bank Victoria: Outside of Bank Victoria:
Tidak ada. None.
Riwayat Jabatan Sebelumnya History of Previous Positions
Memiliki pengalaman kerja dalam industri perbankan sejak tahun 1990 dan Has work experience in banking industry since 1990 and has held several
memegang beberapa posisi penting di antaranya: important positions including:
• Forex Trader PT ASEAM Indonesia (1990-1992). • Forex Trader at PT ASEAM Indonesia (1990-1992).
• Treasury PT Bank Rama (1992-2001). • Treasury at PT Bank Rama (1992-2001).
• Pemeriksa Specialist Treasury dan Manajemen Risiko Bank Indonesia • Treasury and Risk Management Specialist Examiner at Bank Indonesia
(2001-2004). (2001-2004).
• Head of Market, Liquidity, & Treasury Credit Risk Management • Head of Market, Liquidity, & Treasury Credit Risk Management at
PT Bank Maybank Indonesia Tbk (2005-2022). PT Bank Maybank Indonesia Tbk (2005-2022).
Sertifikasi Certification
• International Certificate in Banking Risk and Regulation (ICBRR) dari • International Certificate in Banking Risk and Regulation (ICBRR)
Global Association of Risk Professional - Badan Sertifikasi Manajemen from the Global Association of Risk Professional – Risk Management
Risiko (GARP-BSMR) (2009). Certification Agency (GARPBSMR) (2009).
• Sertifikasi Manajemen Risiko Jenjang 7 dari Lembaga Sertifikasi Profesi • Risk Management Certification Level 7 from Banking Professional
Perbankan (2025-2028). Certification Institute (2025-2028).
• Sertifikat Kompetensi Asesor untuk Manajemen Risiko Perbankan • Assessor Competency Certificate for Banking Risk Management
(2025-2028). (2025-2028).
Hubungan Afiliasi Affiliation Relationship
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Does not have any affiliation with members of Board of Commissioners,
anggota Direksi, serta Pemegang Saham Utama dan Pengendali. members of Board of Directors, and Main and Controlling Shareholders.
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Struktur Permodalan dan Manajemen Risiko
Capital Structure and Risk Management
Laporan Singkat Pelaksanaan Kegiatan Brief Report on the Implementation of
Tugas Satuan Kerja Manajemen Risiko Risk Management Work Unit Duties in 2025
Tahun 2025
Selama tahun 2025, Satuan Kerja Manajemen Risiko Throughout 2025, the Risk Management Work Unit carried
telah menjalankan berbagai inisiatif sebagai bagian dari out various initiatives as part of its commitment to ensuring
komitmennya dalam memastikan pengelolaan risiko yang effective risk management across all business lines. Several
efektif di seluruh lini kegiatan usaha. Adapun sejumlah activities carried out throughout the year included:
aktivitas yang telah dilakukan sepanjang tahun berjalan,
antara lain:
1. Memantau eskposur risiko serta kepatuhan terhadap 1. Monitoring risk exposure and compliance with
toleransi risiko dan limit yang telah ditetapkan, baik the established risk tolerances and limits, either
melalui laporan maupun Komite Manajemen Risiko, through reports and Risk Management Committee, or
serta melakukan stress testing. conducting stress testing.
2. Melakukan kajian terhadap usulan penyelenggaran 2. Reviewing the proposed new products of the Bank.
produk baru Bank.
3. Membuat beberapa kebijakan baru terkait risiko kredit, 3. Creating several new policies related to credit risk,
risiko pasar, dan risiko likuiditas. market risk, and liquidity risk.
4. Mengembangkan sistem pengelolaan risiko pasar 4. Developing market risk and liquidity risk management
dan risiko likuiditas guna meningkatkan efektivitas system to improve the effectiveness of risk
manajemen risiko. management.
5. Menyusun penginian rencana aksi pemulihan (recovery 5. Preparing an update of the Bank’s recovery plan to
plan) Bank untuk mengantisipasi potensi gangguan anticipate potential disruptions to the Bank’s financial
terhadap stabilitas keuangan Bank. stability.
6. Menyusun kebijakan dan laporan terkait climate risk 6. Preparing policies and reports related to climate risk
stress testing. stress testing.
7. Melakukan kajian terhadap kebijakan dan prosedur Bank 7. Reviewing the Bank’s policies and procedures to ensure
guna memastikan efektivitas dan kepatuhan terhadap effectiveness and compliance with the applicable
regulasi yang berlaku. regulations.
8. Menyusun dan menyampaikan laporan terkait 8. Preparing and submitting reports related to risk
manajemen risiko sesuai dengan ketentuan yang management in accordance with the applicable
berlaku, baik kepada pihak internal maupun regulator provisions, both to internal parties and regulators, on
secara berkala. a regular basis.
Pelatihan dan/atau Peningkatan Satuan Risk Management Work Unit Training
Kerja Manajemen Risiko and/or Development Programs
Pada tahun 2025, Satuan Kerja Manajemen Risiko aktif In 2025, the Risk Management Work Unit actively attended
mengikuti berbagai program pengembangan kapasitas, various capacity development programs, both through
baik melalui pelatihan internal maupun eksternal. Secara internal and external training. Overall, 26 competency
keseluruhan, kegiatan peningkatan kompetensi telah development activities were carried out, with materials
dilaksanakan sebanyak 26 kali, dengan cakupan materi yang coverage including the following matters:
meliputi antara lain:
1. Innovative credit scoring dalam meningkatkan kualitas 1. Innovative credit scoring in improving credit quality
dan inklusi kredit dan pengembangan model credit and inclusion and developing model credit scoring for
scoring untuk konsumen asuransi jiwa. consumers’ life insurance.
2. Training advanced artificial intelligence frameworks 2. Training advanced artificial intelligence frameworks for
for holistic risk mitigation. holistic risk mitigation.
3. Training cyber shield summit 2025. 3. Training cyber shield summit 2025.
4. Training Internal Liquidity Adequacy Assessment 4. Training Internal Liquidity Adequacy Assessment
Process (ILAAP). Process (ILAAP).
5. Training Aset Tertimbang Menurut Risiko (ATMR) risiko 5. Risk Weighted Assets (RWA) training for credit risk and
kredit dan risiko operasional. operational risk.
6. Training Refreshment Financial Integrity Rating (FIR) 6. Training Refreshment Financial Integrity Rating (FIR)
2025 dan tindak pidana pencucian uang pidana 2025 and money laundering crimes.
pencucian uang.
7. Training expert sharing session “transformasi digital IT 7. Training expert sharing session on “digital transformation
perbankan”. of banking IT” training.
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8. Training Interest Rate Risk in the Banking Book (IRRBB). 8. Training Interest Rate Risk in the Banking Book (IRRBB).
9. Training driving branch productivity through effective 9. Training driving branch productivity through effective
leadership - batch 1. leadership - batch 1.
10. Training IT risk management. 10. Training IT risk management.
Sertifikasi Manajemen Risiko Risk Management Certification
Dalam upaya memperkuat kapasitas pengelolaan risiko di In an effort to strengthen risk management capacity at
tingkat strategis, Bank Victoria mendorong partisipasi aktif the strategic level, Bank Victoria encourages active
jajaran manajemen dalam program sertifikasi manajemen management participation in the risk management
risiko. Sertifikasi ini menjadi landasan penting untuk certification program. This certification serves as
menghadapi tantangan risiko yang terus berkembang an important basis for addressing the ever-evolving risk
di sektor perbankan. Sebagai bentuk komitmen terhadap challenges in banking sector. As the manifestation of
pengelolaan risiko yang adaptif, Bank juga mengadakan the commitment to adaptive risk management, the Bank
pelatihan lanjutan secara berkala bagi manajemen yang also periodically holds advanced training for certified
telah tersertifikasi. Adapun rincian sertifikasi yang dimiliki management. The details of certifications held by
oleh jajaran manajemen pada tahun 2025 sebagai berikut: the management in 2025 were as follows:
Dewan Komisaris Direksi Pejabat Eksekutif Lain-Lain
Level Total
Board of Commissioners Board of Directors Executive Officers Others
IV - - 1 263 264
V - - 25 97 122
VI - - 6 3 9
VII 3 5 6 - 14
Total 3 5 38 363 409
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Struktur Permodalan dan Manajemen Risiko
Capital Structure and Risk Management
Pengungkapan Eksposur Risiko
Disclosure of Risk Exposure
Sebagai bagian dari komitmen terhadap prinsip transparansi As part of the commitment to the principles of transparency
dan tata kelola yang baik, Bank Victoria menyampaikan and good governance, Bank Victoria discloses information
informasi mengenai profil risiko yang dihadapi dalam on risk profile encountered in conducting its business
menjalankan aktivitas usaha. Pengungkapan ini mencakup activities. This disclosure covers various key risk categories
berbagai kategori risiko utama yang dapat memengaruhi that can impact operational performance. Through
kinerja operasional. Melalui pelaporan yang terbuka, Bank transparent reporting, the Bank aims to build a strong
bertujuan membangun pemahaman yang kuat di kalangan understanding among stakeholders and support proactive
pemangku kepentingan serta mendukung upaya mitigasi risk mitigation measures to maintain business continuity
risiko secara proaktif demi menjaga keberlangsungan dan and resilience.
ketahanan usaha.
Risiko Kredit Credit Risk
Risiko kredit merupakan risiko kegagalan pihak lain dalam Credit risk is the risk of failure of other parties in fulfilling
memenuhi kewajiban kepada Bank, termasuk risiko obligations to the Bank, including credit risk due to debtor
kredit akibat kegagalan debitur, risiko konsentrasi kredit, failure, credit concentration risk, counterparty credit risk,
counterparty credit risk, settlement risk, dan country risk. settlement risk, and country risk.
Tujuan dari manajemen risiko kredit adalah untuk memastikan The credit risk management is aimed to ensure that
aktivitas penyediaan dana Bank tidak terekspos pada risiko the Bank’s fund provision activities are not exposed to
kredit yang dapat menimbulkan kerugian pada Bank. credit risk which could cause losses to the Bank.
Pengungkapan Eksposur Manajemen Disclosure of Credit Risk Management
Risiko Kredit Exposure
1. Risiko Kredit secara Umum (CRA) 1. General Credit Risk (CRA)
a. Model Bisnis Tercermin dalam Komponen Profil a. Business Model is Reflected in the Bank’s Credit
Risiko Kredit Bank Risk Profile Component
Penerapan manajemen risiko Bank untuk risiko kredit The Bank’s risk management implementation for
secara prinsip mengacu pada peraturan regulator credit risk in principle refers to the applicable
dan ketentuan yang berlaku serta market practices regulatory regulations and provisions, as well as
yang disesuaikan dengan tujuan, kebijakan, ukuran, market practices adapted to the objectives, policies,
dan kompleksitas bisnis Bank untuk mencapai size, and complexity of the Bank’s business, in order
pertumbuhan bisnis yang sehat dan berkelanjutan to achieve healthy and sustainable business growth
serta menjaga agar dapat menghasilkan return and ensure that it can produce optimal returns in
yang optimal sesuai dengan risk appetite dan accordance with the established risk appetite and
risk tolerance yang telah ditetapkan. risk tolerance.
Dalam menjalankan strategi Bank sejalan dengan In carrying out the Bank’s strategy in line with vision
visi dan misi sebagai acuan dalam mengambil and mission as a reference in making decisions
keputusan serta menjalankan kegiatan operasional and carrying out the Bank’s operational activities,
Bank, strategi manajemen risiko kredit yang the credit risk management strategy carried out by
dilakukan oleh Bank untuk menjaga risiko kredit, di the Bank to maintain credit risk, includes
antaranya sebagai berikut: the following:
1) Bank menjaga tingkat risiko kredit dengan 1) The Bank maintains credit risk levels with
mitigasi yang memadai untuk mencapai tujuan adequate mitigation to achieve strategic
strategis. objectives.
2) Pertumbuhan/peningkatan portofolio kredit 2) Growth/increase in credit portfolio with due
dengan memperhatikan kecukupan modal observance of the capital adequacy in normal
dalam kondisi normal dan skenario stress. conditions and stress scenarios.
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Strategi manajemen risiko disusun untuk Risk management strategy is prepared to ensure
memastikan bahwa eksposur risiko dikelola secara that risk exposure is managed in a controlled
terkendali sesuai dengan kebijakan kredit, prosedur manner in accordance with credit policies, internal
internal, peraturan dan perundang-undangan, serta procedures, rules and regulations, and other
ketentuan lain yang berlaku. applicable provisions.
b. Kebijakan Manajemen Risiko untuk Risiko Kredit dan b. Risk Management Policy for Credit Risk and Credit
Limit Risiko Kredit Risk Limit
Kebijakan manajemen risiko untuk risiko kredit Risk management policy for credit risk is written
merupakan arahan tertulis dalam menerapkan direction in implementing risk management for
manajemen risiko untuk risiko kredit dengan credit risk by considering business activities’
memperhatikan karakteristik dan kompleksitas characteristics and complexity, level of risk to be
kegiatan usaha, tingkat risiko yang akan diambil dan taken and risk tolerance, risk profile and regulations
toleransi risiko, profil risiko serta peraturan yang set by authorities and/or sound banking practices,
ditetapkan otoritas dan/atau praktik perbankan as in including controlling credit concentration risk
yang sehat, seperti di antaranya pengendalian risiko and/or by diversifying credit portfolio and spreading
konsentrasi kredit dan/atau dengan melakukan risks arising from various industrial sectors or
diversifikasi portofolio kredit dan penyebaran economic sector. Regarding this matter, the Bank
risiko yang timbul dari berbagai sektor industri atau conducts:
sektor ekonomi. Terkait hal ini, Bank di antaranya
melakukan:
1) Penetapan limit berdasarkan sektor ekonomi 1) Establishment of limit based on the economic
atas analisa makro ekonomi dan karakteristik sector of the macroeconomic analysis and
Bank. the Bank’s characteristics.
2) Analisa risiko konsentrasi kredit dilakukan 2) Credit concentration risk analysis is conducted
sesuai portofolio yang dikelola Bank dengan according to the portfolio managed by the Bank
mempertimbangkan berbagai dampak by considering various impacts of changes in
perubahan dari indikator ekonomi yang dapat economic indicators that can affect lending on
memengaruhi pemberian kredit pada sektor certain economic sector.
ekonomi tertentu.
3) Analisa pergerakan kualitas kredit, seperti 3) Analysis of credit quality movements, such as
non-performing loan. non-performing loans.
Penetapan limit dilakukan secara komprehensif Limit is established comprehensively for all aspects
atas seluruh aspek yang terkait dengan risiko, related to risk, which includes limits per Bank business
yang mencakup limit per aktivitas bisnis Bank. activity. Limits are used as thresholds to determine
Limit digunakan sebagai ambang batas untuk the level of risk mitigation intensity to be
menentukan tingkat intensitas mitigasi risiko yang implemented by the management.
akan dilaksanakan manajemen.
c. Struktur Organisasi Manajemen Risiko Kredit c. Organizational Structure of Credit Risk Management
Penerapan manajemen risiko kredit di Bank Victoria The implementation of credit risk management
dilakukan melalui desain struktur organisasi yang at Bank Victoria is carried out through the design
menggambarkan keterlibatan seluruh pihak yang of an organizational structure that describes
terkait manajemen risiko kredit sebagai berikut: the involvement of all parties related to credit risk
management as follows:
1) Dewan Komisaris berperan dalam menyetujui 1) The Board of Commissioners plays a role in
rencana kredit tahunan Bank dan mengawasi approving the Bank’s annual credit plan and
pelaksanaannya, menyetujui kebijakan supervising its implementation, approving
perkreditan Bank, meminta penjelasan dan the Bank’s credit policy, asking for explanation
tanggung jawab kepada Direksi jika dalam and accountability from the Board of Directors if
pelaksanaan pemberian kredit terdapat there is a deviation from the stipulated policy in
penyimpangan dari kebijakan yang telah the provision of credit.
ditetapkan.
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2) Direksi berperan dalam menyusun rencana dan 2) The Board of Directors plays a role in
kebijakan perkreditan, memastikan kepatuhan preparing credit plans and policies, ensuring
Bank terhadap ketentuan perundang-undangan the Bank’s compliance with the laws and
dan peraturan yang berlaku di bidang perkreditan regulations applicable in credit sector and
dan kebijakan perkreditan, serta melaporkan credit policies, and reporting to the Board of
kepada Dewan Komisaris mengenai pelaksanaan Commissioners on credit plan implementation,
rencana perkreditan, penyimpangan dalam irregularities in the implementation of credit
pelaksanaan pemberian kredit, perkembangan extension, development of credit and credit
kualitas portofolio kredit dan kredit dalam portfolio quality under special mention or
pengawasan khusus atau bermasalah. non-performing.
3) Lini Pertahanan Pertama, terdiri dari Divisi 3) The First Line of Defense, consists of
Bisnis, Divisi Credit Risk Review, Divisi Loan the Business Division, Credit Risk Review
& Trade Operations, dan Divisi Special Asset Division, Loan & Trade Operations Division,
Management. Lini Pertahanan Kedua terdiri and Special Asset Management Division.
dari Credit Monitoring dan Collection dan Divisi The Second Line of Defense consists of
Corporate Legal. the Credit Monitoring and Collection and
Corporate Legal Division.
4) Lini Pertahanan Kedua, terdiri dari Credit Legal 4) The Second Line of Defense, consisting of Credit
Unit; Divisi Compliance, System Procedure & Legal Unit; Compliance, System Procedure &
Coordinator Customer Protection; dan Divisi Coordinator Customer Protection Division; and
Satuan Kerja Manajemen Risiko. Risk Management Work Unit Division.
5) Lini Pertahanan Ketiga adalah Divisi SKAI. 5) The Third Line of Defense is the SKAI Division.
Selain itu, Bank juga dibantu oleh komite-komite Furthermore, the Bank is also assisted by executive
eksekutif, seperti: committees, such as:
1) Komite Kredit. 1) Credit Committee.
2) Komite Kebijakan Perkreditan. 2) Credit Policy Committee.
3) Komite Manajemen Risiko. 3) Risk Management Committee.
d. Hubungan antara Fungsi Manajemen Risiko untuk d. Relationship between Risk Management Function
Risiko Kredit, Pengendalian Risiko, Kepatuhan, dan for Credit Risk, Risk Control, Compliance, and
Audit Internal Internal Audit
Penerapan manajemen risiko bermanfaat untuk Risk management is useful to analyze the possible
melakukan analisis kemungkinan adanya risiko yang risks that may be faced in the present or future, with
akan dihadapi saat ini maupun yang akan datang the aim of enabling the Bank to identify any potential
dengan tujuan agar Bank mampu mengidentifikasi risks that may arise and have a significant impact.
setiap risiko yang berpotensi muncul dan berdampak
signifikan.
Secara internal, efektivitas penerapan manajemen Internally, the effectiveness of credit risk
risiko kredit juga didukung oleh unit independen management implementation is also supported by
lainnya, seperti Compliance dan SKAI. Dalam hal ini, other independent units, such as the Compliance
Compliance melakukan fungsinya untuk memastikan and SKAI. In this matter, the Compliance performs
kebijakan dan penerapan manajemen risiko telah its function to ensure that risk management
sesuai ketentuan yang berlaku. Sementara itu, policies and implementation are in accordance with
SKAI secara rutin melakukan peninjauan ulang the applicable regulations. Whereas, the SKAI regularly
dan audit terhadap penerapan manajemen risiko reviews and audits the Bank’s risk management
Bank berdasarkan risk-based audit dengan tujuan implementation on a risk-based audit principle with
sebagai pengendalian internal serta perbaikan the objective as internal control and continuous
penerapan manajemen risiko secara terus menerus. improvement of risk management implementation.
Adapun evaluasi efektivitas sistem manajemen risiko The risk management system effectiveness is
secara eksternal dilakukan oleh auditor eksternal externally evaluated by external auditors and
maupun regulator. Evaluasi penerapan manajemen regulators. Evaluation of risk management
risiko ditinjau dan dikomunikasikan melalui implementation is reviewed and communicated
rapat-rapat secara berkala, seperti melalui rapat through regular meetings, such as through the Risk
Komite Manajemen Risiko. Management Committee’s meetings.
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e. Cakupan dan Informasi Utama dari Pelaporan e. Scope and Key Information from the Reporting
Eksposur of Credit
Risiko Kredit dan Fungsi Manajemen Risiko untuk Risk Exposure and Risk Management Function for
Risiko Kredit kepada Direksi dan Dewan Komisaris Credit Risk to the Board of Directors and Board of
Pengungkapan eksposur risiko kredit dengan Commissioners Disclosure of credit risk exposure
pendekatan standar risiko kredit berpedoman with a standardized approach of credit risk refers
pada Peraturan Otoritas Jasa Keuangan No. 27 to the Financial Services Authority Regulation
Tahun 2022 tentang Perubahan Kedua atas Peraturan No. 27 of 2022 on Second Amendment to Financial
Otoritas Jasa Keuangan No. 11/POJK.03/2016 Services Authority Regulation No. 11/POJK.03/2016
tentang Kewajiban Penyediaan Modal Minimum on Capital Adequacy Ratio for Commercial
bagi Bank Umum dan Surat Edaran Otoritas Jasa Banks and Financial Services Authority Circular
Keuangan No. 48/SEOJK.03/2017 tentang Pedoman No. 48/SEOJK.03/2017 on Guidelines for Calculating
Perhitungan Tagihan Bersih Transaksi Derivatif dalam Net Receivables for Derivative Transactions in
Perhitungan Aset Tertimbang Menurut Risiko untuk Calculating Risk-Weighted Assets for Credit Risk
Risiko Kredit dengan Menggunakan Pendekatan by Using a Standardized Approach, and Financial
Standar, dan Surat Edaran Otoritas Jasa Keuangan Services Authority Circular No. 24/SEOJK.03/2021
No. 24/SEOJK.03/2021 Pedoman Perhitungan Aset on Guidelines for Calculating Risk-Weighted Assets
Tertimbang Menurut Risiko untuk Risiko Kredit for Credit Risk by Using Standardized Approach for
dengan Menggunakan Pendekatan Standar bagi Commercial Banks.
Bank Umum.
Terkait pengungkapan, Bank senantiasa menerapkan Regarding disclosure, the Bank always implements
kebijakan dan mengedepankan prinsip kehati-hatian policies and prioritizes the prudential principles
dalam mitigasi risiko kredit. Dalam hal ini, Bank in mitigating credit risk. Regarding this matter,
telah memuat informasi berikut dalam Lampiran the Bank has included the following information in
Pengungkapan Kuantitatif Eksposur Risiko untuk the Appendix on Quantitative Disclosure of Risk
CRA: Exposure for CRA:
1) Tabel Pengungkapan Kualitas Kredit atas Aset 1) Table of Disclosure of Credit Quality over Asset
(CR1). (CR1).
2) Tabel Pengungkapan Mutasi Kredit dan Surat 2) Table of Disclosure of Changes in Matured
Berharga yang telah Jatuh Tempo (CR2). Loans and Securities (CR2).
3) Tabel Pengungkapan Kuantitatif terkait Teknik 3) Table of Disclosure of Quantitative related to
MRK (CR3). MRK Techniques (CR3).
4) Tabel Pengungkapan Eksposur Risiko Kredit dan 4) Table of Disclosure of Credit Risk Exposure and
Dampak Teknik MRK (CR4). Impact of MRK Techniques (CR4).
5) Tabel Pengungkapan Eksposur berdasarkan 5) Table of Disclosure of Exposure by Asset Class
Kelas Aset dan Bobot Risiko (CR5). and Risk Weight (CR5).
2. Pengungkapan Tambahan terkait Kualitas Kredit atas 2. Additional Disclosures regarding Credit Quality over
Aset (CRB) Asset (CRB)
a. Tagihan yang Jatuh Tempo dan Tagihan yang a. Matured Receivables and Impaired Receivables
Mengalami Penurunan Nilai/Impairment
Bank menerapkan kebijakan tentang tagihan The Bank implements policies regarding due
yang jatuh tempo dan tagihan yang mengalami receivables and impaired receivables, which include:
penurunan nilai atau impairment, yang meliputi:
1) Tagihan yang telah jatuh tempo, merupakan 1) Matured receivable is a bill that has been
tagihan yang telah jatuh tempo lebih dari 90 overdue more than 90 days, either on
hari, baik atas pembayaran pokok dan/atau the payments of principal and/or interest.
pembayaran bunga.
2) Tagihan yang mengalami penurunan nilai, yaitu 2) Impaired receivable is a condition in which
suatu kondisi, di mana terdapat bukti objektif there is objective evidence of an adverse event
terjadinya peristiwa yang merugikan sebagai occurring as a result of one or more events
akibat dari satu atau lebih peristiwa yang terjadi occurring after the initial recognition of such
setelah pengakuan awal kredit tersebut, dan credit, and such adverse event has an impact
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peristiwa yang merugikan tersebut berdampak on the estimated future cash flow of a financial
pada estimasi arus kas masa datang atas aset asset or group of financial assets that can be
keuangan atau kelompok aset keuangan yang estimated reliably.
dapat diestimasi secara andal.
b. Pendekatan yang Digunakan dalam Pembentukan b. Approach Used in the Formation of Allowance for
Cadangan Kerugian Penurunan Nilai Impairment Losses
Dalam mengestimasi CKPN atas aset keuangan, In estimating CKPN on financial assets,
Bank telah menerapkan Pernyataan Standar the Bank has implemented Statement of Financial
Akuntansi Keuangan (PSAK) 71 tentang “Instrumen Accounting Standard (PSAK) 71 on “Financial
Keuangan” sejak tanggal 1 Januari 2020. Dalam Instrument” since 1 January 2020. PSAK 71
PSAK 71 ini memperkenalkan metode kerugian introduces a method for the expected credit
kredit ekspektasian dalam mengukur kerugian losses in measuring financial instrument losses due
instrument keuangan akibat penurunan nilai to impairment of financial instruments, which is
instrumen keuangan yang merupakan konvergensi the convergence of International Financial
International Financial Accounting Standard Accounting Standard 9 - Financial Instruments
9 - Financial Instrument di Indonesia, di mana dalam in Indonesia, and in PSAK 71, the principle of
PSAK 71 menggunakan prinsip Forward-Looking Forward-Looking Expected Credit Loss (ECL) is
Expected Credit Loss (ECL). used.
Permodelan parameter yang digunakan Bank, The modeling parameters used by the Bank, such
seperti probability of default, loss given default, as probability of default, loss given default, and
dan exposure at default komponen perhitungan exposure at default, are components for calculating
kerugian kredit ekspektasian. expected credit losses.
Dalam menghitung kerugian kredit ekspektasian, In calculating the expected credit losses, the Bank
Bank memperhitungkan pengaruh dari beberapa calculates the effects of several macroeconomic
macroeconomic forecast dalam permodelan forecasts in the impairment modeling in PSAK 71.
impairment di PSAK 71.
CKPN dalam PSAK 71 memiliki 3 (tiga) stages CKPN in PSAK 71 has 3 (three) stages based on
berdasarkan tingkat risiko dari rendah hingga tinggi level of risk from low to high which are classified as
yang diklasifikasi sebagai berikut: follows:
1) Stage 1 (Performing) 1) Stage 1 (Performing)
Tidak ada peningkatan risiko kredit dan aset There is no increase in credit risk and financial
keuangan. Contohnya, pinjaman yang tidak assets. For example, a loan that is never late in
pernah terlambat dalam pembayaran. ECL payment. ECL is estimated within 12 (twelve)
diperkirakan dalam waktu 12 (dua belas) bulan. months.
2) Stage 2 (Under-Performing)
Risiko kredit dan aset keuangan meningkat 2) Stage 2 (Under-Performing)
signifikan. Contohnya, pinjaman yang telah Credit risk and financial assets have increased
terlambat dalam pembayaran lebih dari 30 significantly. For example, a loan that is overdue
(tiga puluh) hari, tapi belum masuk dalam kriteria by more than 30 (thirty) days, but has not met
Stage 3. ECL diperkirakan hingga waktu jatuh the Stage 3 criteria. ECL is estimated up to
tempo akhir (lifetime). the final maturity time (lifetime).
3) Stage 3 (Non-Performing) 3) Stage 3 (Non-Performing)
Kredit dan aset keuangan yang mengalami Loans and financial assets that have experienced
penurunan nilai dengan tajam disertai riwayat a sharp impairment accompanied by a history of
keterlambatan pembayaran. ECL diakui hingga late payments. ECL is recognized up to the final
waktu jatuh tempo akhir (lifetime). maturity time (lifetime).
Dalam hal ini, Bank telah memuat informasi berikut Regarding this matter, the Bank has included
dalam Lampiran Pengungkapan Kuantitatif Eksposur the following information in the Appendix on
Risiko untuk CRB: Quantitative Disclosure of Risk Exposure for CRB:
1) Tabel Pengungkapan Tagihan Bersih berdasarkan 1) Table of Disclosure of Net Receivables by Area
Wilayah Bank secara Individual. of the Bank, Individually.
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2) Tabel Pengungkapan Tagihan Bersih berdasarkan 2) Table of Disclosure of Net Receivables by
Sektor Ekonomi Bank secara Individual. Economic Sector of the Bank, Individually.
3) Tabel Pengungkapan Tagihan Bersih berdasarkan 3) Table of Disclosure of Net Receivables by
Sisa Jangka Waktu Kontrak secara Individual. Remaining Contract Period of the Bank,
Individually.
4) Tabel Pengungkapan Tagihan dan Pencadangan 4) Table of Disclosure of Receivables and
berdasarkan Wilayah Bank secara Individual. Allowances by Area of the Bank, Individually.
5) Tabel Pengungkapan Tagihan dan Pencadangan 5) Table of Disclosure of Receivables and
berdasarkan Sektor Ekonomi Bank secara Allowances by Economic Sector of the Bank,
Individual. Individually.
6) Tabel Pengungkapan Tagihan berdasarkan Hari 6) Table of Disclosure of Receivables by Days
Tunggakan. Past Due.
3. Pengungkapan Tambahan terkait Perlakuan terhadap 3. Additional Disclosures regarding Treatment of
Aset Bermasalah (CRB-A) Non-Performing Assets (CRB-A)
a. Aset Non-Performing a. Non-Performing Assets
Aset non-performing merupakan aset dengan Non-performing assets are assets of substandard,
kualitas kurang lancar, diragukan, dan macet doubtful, and loss, which generally occur in credit
yang umumnya terjadi pada kegiatan perkreditan. activities. Settlement of non-performing assets
Penyelesaian aset bermasalah bagi debitur dilakukan for debtors is carried out in accordance with
sesuai dengan pola pengelolaan dan penyelesaian management and settlement patterns with due
sesuai ketentuan yang berlaku. Aset yang telah observance of the applicable regulations. Assets
dikategorikan bermasalah ditangani melalui categorized as non-performing are handled through
pembinaan, penyelamatan, serta penyelesaian couching, rescue, and voluntary settlement.
secara sukarela. Pelaporan aset bermasalah Reporting of non-performing assets is carried out
dilakukan oleh Divisi Special Asset Management. by the Special Asset Management Division.
Dalam usahanya, Bank melakukan penanganan aset In its business, the Bank handles non-performing
bermasalah secara persuasif serta menghindari risiko assets persuasively and avoids risks to the Bank’s
reputasi Bank, maka sebelum melakukan tindakan- reputation, thus, the debtor is first summoned by
tindakan lebih lanjut dilakukan pemanggilan atas using a maximum of 3 (three) warning letters prior
debitur terlebih dahulu dengan menggunakan surat to taking further actions.
peringatan maksimal 3 (tiga) kali.
Kategori kredit korporasi pada Bank terbagi atas The corporate credit category at the Bank is divided
beberapa segmen, di antaranya sebagai berikut: into several segments, including the following:
1) Large commercial, kredit dengan tujuan 1) Large commercial, credit for business
usaha (produktif) dengan total plafon di atas (productive) purposes with a total credit above
Rp150.000 juta. Rp150,000 million.
2) Commercial, kredit dengan tujuan usaha 2) Commercial, credit for business (productive)
(produktif) dengan total plafon di atas purposes with a total credit above Rp50,000-
Rp50.000 juta-Rp150.000 juta. Rp150,000 million.
3) Small, Medium, Enterprise (SME), kredit dengan 3) Small, Medium, Enterprise (SME), credit for
tujuan usaha (produktif) dengan total plafon business purposes (productive) with a total
sampai dengan Rp50.000 juta. credit of up to Rp50,000 million.
4) Business Linkage, kredit yang ditujukan pada 4) Business Linkage, credit aimed at automotive
perusahaan multifinance otomotif, baik multifinance companies, including executing,
executing, channeling, dan joint financing, serta channeling, and joint financing, as well as
perusahaan multifinance non-otomotif, seperti non-automotive multifinance companies, such
BPR dan koperasi. as BPRs and cooperatives.
Kategori kredit ritel pada Bank, di antaranya Retail credit categories at the Bank include consumer
adalah segmen consumer yang diberikan kepada segment given to individuals and submitted as
perorangan dan diajukan secara kelompok. a group.
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b. Aset yang Direstrukturisasi b. Restructured Assets
Aset yang direstrukturisasi umumnya dilakukan Restructuring assets are generally carried out in
pada kegiatan perkreditan merupakan upaya yang credit activities, which is the Bank’s effort in credit
dilakukan Bank dalam kegiatan perkreditan terhadap activities for debtors with difficulty on fulfilling
debitur yang mengalami kesulitan untuk memenuhi their obligations. The Bank can carry out credit
kewajibannya. Restrukturisasi kredit dapat dilakukan restructuring for debtors with good business
Bank terhadap debitur yang masih mempunyai prospects but are experiencing difficulties in paying
prospek usaha yang baik tetapi mengalami kesulitan principal and/or interest. Restructuring activities
pembayaran pokok dan/atau bunga. Kegiatan can be in the form of:
restrukturisasi dapat berupa:
1) Penjadwalan kembali (rescheduling), terkait 1) Rescheduling, related to changes in payment
perubahan jadwal pembayaran dan/atau jangka schedule and/or time period.
waktu.
2) Persyaratan kembali (reconditioning), terkait 2) Reconditioning, related to changes in part or
perubahan sebagian atau seluruh syarat kredit all of the credit terms not limited to payment
yang tidak terbatas pada jadwal pembayaran, schedules, time periods, and/or other terms
jangka waktu, dan/atau persyaratan lainnya as long as they do not involve changes to
sepanjang tidak menyangkut perubahan the maximum credit balance.
maksimum saldo kredit.
3) Penataan kembali (restructuring), terkait 3) Restructuring, related to changes in credit terms
perubahan syarat kredit yang menyangkut involving additional funds, conversion of interest
penambahan dana, konversi tunggak bunga arrears into new credit principal, and conversion
menjadi pokok kredit baru, dan konversi kredit of credit into investment in the Company in form
menjadi penyertaan dalam perusahaan dengan of reorganization, venture capital, management
bentuk reorganisasi, venture capital, management participation, and management consultation.
participation, dan management consultation.
Dalam hal ini, Bank telah memuat informasi berikut Regarding this matter, the Bank has included
dalam Lampiran Pengungkapan Kuantitatif Eksposur the following information in the Appendix on
Risiko untuk CRB-A: Quantitative Disclosure of Risk Exposure for CRB-A:
Tabel Pengungkapan Tambahan terkait Perlakuan Table of Additional Disclosures regarding Treatment
terhadap Aset Bermasalah (CRB-A). of Non-Performing Assets (CRB-A).
4. Pengungkapan terkait Teknik MRK (CRC) 4. Disclosures related to MRK Techniques (CRC)
a. Kebijakan dan Proses terkait Evaluasi dan a. Policies and Processes related to Collateral
Manajemen Agunan Evaluation and Management
Bank didukung oleh analisa kelayakan debitur The Bank is supported by debtor feasibility analysis
dalam pemberian fasilitas kredit. Hal tersebut in granting credit facilities. This matter is aimed at
bertujuan untuk menilai kemampuan debitur assessing the debtor’s ability in returning all of its
dalam mengembalikan seluruh kewajibannya. obligations. As credit collateral, the Bank accepts
Sebagai jaminan kredit, Bank menerima agunan collateral that meets the criteria, such as having
yang memenuhi kriteria, seperti mempunyai economic value, marketable, transferable, and having
nilai ekonomis, marketable, transferable, serta juridical value. In practice, collateral is needed as
mempunyai nilai yuridis. Dalam praktiknya, diperlukan a second way out, in the event that the debtor is
agunan sebagai second way out, dalam hal debitur unable to repay his obligations.
tidak mampu mengembalikan kewajibannya.
Pengelolaan agunan merupakan perangkat Collateral management is a risk control tool
pengendalian risiko yang diterapkan oleh Bank guna implemented by the Bank to mitigate credit risk in
melakukan mitigasi risiko kredit untuk meminimalisir order to minimize the impact of the arising risks.
dampak dari risiko yang terjadi.
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b. Konsentrasi Risiko Kredit atas Instrumen yang b. Concentration of Credit Risk on Instruments Used
Digunakan sebagai Teknik MRK as MRK Techniques
Pihak-pihak utama pemberi jaminan/garansi dan The main parties are the provider of collateral/
kelayakan kredit (credit worthiness) merupakan guarantee and credit worthiness, which is the ability
kemampuan perusahaan untuk memenuhi of the Company to fulfill its credit obligations to
kewajibannya terhadap Bank. Fokus utamanya the Bank. The main focus lies in risk, including
terletak pada risiko, meliputi analisis likuiditas liquidity and solvency analysis. The credit analysis
maupun solvabilitas. Alat analisis kredit dan tool and its criteria for assessment of among others
kriterianya untuk penilaian seperti di antaranya jenis type and purpose of the debt contract.
kredit dan tujuan kontrak utangnya.
Tingkat konsentrasi yang ditimbulkan dari The concentration level arising from the use of
penggunaan teknik mitigasi risiko kredit konsentrasi credit risk mitigation techniques concentration on
pada sektor atau portofolio kredit Bank dilakukan sector or loan portfolio of the Bank is carried out
dengan pengelolaan risiko konsentrasi kredit melalui by managing credit concentration risk through
penentuan limit untuk sektor industri atau portofolio setting limit for industrial sector or loan portfolio
kredit pada suatu tingkat risiko/risk appetite dan of an acceptable level of risk/risk appetite and risk
risk tolerance yang dapat diterima. Hal tersebut tolerance. This matter aims to support sound credit
bertujuan untuk mendukung pertumbuhan kredit growth by prioritizing prudential principles.
yang sehat dengan mengedepankan pada prinsip-
prinsip kehati-hatian.
5. Pengungkapan Penggunaan Peringkat Kredit Eksternal 5. Disclosure of Use of External Credit Ratings (CRD)
(CRD)
a. Lembaga Pemeringkat yang Digunakan Bank a. Rating Agency Used by the Bank
Bank menggunakan peringkat yang diterbitkan The Bank uses ratings issued by rating agencies that
oleh lembaga pemeringkat yang diakui sesuai are recognized in accordance with Financial Services
dengan Peraturan Otoritas Jasa Keuangan seperti Authority Regulations as stipulated in the Financial
diatur dalam Surat Edaran Otoritas Jasa Keuangan Services Authority Circular No. 37/SEOJK.03/2016
No. 37/SEOJK.03/2016 tentang Lembaga on Rating Agencies and Ratings recognized by
Pemeringkat dan Peringkat yang diakui Otoritas the Financial Services Authority, including Moody’s,
Jasa Keuangan, antara lain Moody’s, Standard & Standard & Poor’s, Fitch, Pefindo, Moody’s Indonesia,
Poor’s, Fitch, Pefindo, Moody’s Indonesia, dan Fitch and Fitch Indonesia.
Indonesia.
b. Kategori Portofolio yang Menggunakan Peringkat b. Portfolio Categories by Using Ratings
Bank mengklasifikasikan tagihan berdasarkan The Bank classifies receivables by portfolio
kategori portofolio, seperti tagihan kepada entitas categories, such as receivables from public sector
sektor publik, tagihan kepada Bank, tagihan pada entities, receivables from Banks, receivables from
perusahaan efek dan lembaga jasa keuangan securities companies and other financial services
lainnya, serta tagihan kepada korporasi. Tagihan institutions, as well as receivables from corporations.
pada masing-masing portofolio dikelompokkan Receivables in each portfolio are grouped by ratings
berdasarkan peringkat dari lembaga pemeringkat from rating agencies recognized by the regulator.
yang diakui regulator. Kelompok peringkat memiliki Rating groups have different levels of risk.
tingkat risiko yang berbeda.
Pengungkapan Counterparty Credit Risk Disclosure of Counterparty Credit Risk
Bank menerapkan risiko kredit pihak lawan (Counterparty The Bank implements Counterparty Credit Risk.
Credit Risk). Counterparty Credit Risk dapat ditimbulkan Counterparty Credit Risk is a risk arising from over
dari jenis transaksi derivatif over the counter (OTC) dan the counter (OTC) derivative transaction and repo/reverse
repo/reverse repo, baik pada posisi banking book maupun repo transactions, both in the banking book and trading
trading book. Dalam hal memitigasi repo/reverse repo book positions. In terms of repo/reverse repo mitigation
dilakukan dengan penetapan limit counterparty, apabila with limit establishment for counterparty, approval from
terdapat pelampauan limit, maka perlu mendapatkan the Board of Directors through International Banking Division
persetujuan Direksi melalui Divisi International Banking. is required in the event that there is limit exceedance.
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Capital Structure and Risk Management
Pada posisi 31 Desember 2025, Bank tidak memiliki At 31 December 2025 position, the Bank has no exposure
eksposur transaksi derivatif Counterparty Credit Risk to Counterparty Credit Risk (CCR1) and net receivables of
(CCR1) dan tagihan bersih derivatif kredit (CCR6). Namun credit derivative (CCR6). However, regarding disclosure,
terkait pengungkapan, Bank Victoria memiliki eksposur Bank Victoria has a reverse repo transaction risk exposure
risiko transaksi reverse repo yang diungkapkan pada which is disclosed in the CCR exposure disclosure table
tabel pengungkapan eksposur CCR berdasarkan Kategori based on Portfolio Category and Risk Weight (CCR3).
Portofolio dan Bobot Risiko (CCR3).
Pengungkapan Eksposur Sekuritisasi Disclosure of Securitization Exposure
(SECA) (SECA)
Sebagai upaya diversifikasi risiko dan memaksimalkan In an effort to diversify risks and maximize returns,
hasil, Bank Victoria menempatkan sejumlah portofolio Bank Victoria places a number of portfolios in the form
dalam bentuk sekuritisasi atau Kontrak Investasi Kolektif of securitization or Collective Investment Contract of
Efek Beragun Aset (KIK EBA). Bank Victoria bertindak Asset-Backed Securities (KIK EBA). Bank Victoria acts as an
sebagai investor dan melakukan investasi pada EBA karena investor and invests in EBA due its good liquidity.
sekuritisasi ini mempunyai likuiditas baik.
Terkait pengungkapan, Bank Victoria memuat informasi Regarding disclosure, Bank Victoria contains information on
Eksposur Sekuritisasi (SECA) pada Banking Book (SEC1) Securitization Exposure (SECA) in the Banking Book (SEC1)
dan terkait Persyaratan Modalnya - Bank yang Bertindak and related to its Capital Requirements - Bank Acting as
sebagai Investor (SEC4), dan tidak memiliki eksposur Investor (SEC4), and has no exposure in the Trading Book
pada Trading Book (SEC2), dan terkait Persyaratan (SEC2), and related to its Capital Requirements - Bank
Modalnya - Bank yang Bertindak sebagai Originator atau Acting as Originator or Sponsor (SEC3).
Sponsor (SEC3).
Risiko Pasar Market Risk
Kebijakan Manajemen Risiko untuk Risiko Risk Management Policy for Market Risk
Pasar
1. Strategi dan Proses Manajemen Risiko Pasar 1. Market Risk Management Strategy and Process
Risiko pasar adalah risiko pada posisi neraca dan Market risk is a risk in balance sheet and administrative
rekening administratif, termasuk transaksi derivatif, account positions including derivative transactions,
akibat perubahan secara keseluruhan dari kondisi pasar, due to overall changes in market conditions, including
termasuk risiko perubahan harga option. the risk of changes in option prices.
Proses manajemen risiko pasar mencakup semua risiko The management process of market risk covers all risks
yang dihadapi Bank akibat pergerakan faktor pasar, faced by the Bank as a result of movements in market
seperti suku bunga dan nilai tukar, baik dari banking book factors, such as interest rates and exchange rates, both
maupun trading book. Tujuan utama dari penerapan from the banking book and trading book. The main
manajemen risiko pasar adalah meminimalkan dampak objective of implementing market risk management
negatif akibat perubahan kondisi pasar terhadap is to minimize the negative impacts due to changes
aset dan permodalan Bank. Bank menjaga eksposur in market conditions on the Bank’s assets and capital.
risiko pasar dalam batas limit internal dan regulasi, The Bank maintains market risk exposure within internal
dengan tetap memperhatikan kecukupan modal dan and regulatory limits, with due observance of capital
pendapatan. adequacy and income.
Penerapan manajemen risiko pasar bertujuan untuk The implementation of market risk management aims
meminimalkan dampak negatif dari perubahan kondisi to minimize the negative impact of changes in market
pasar terhadap aset dan permodalan. Ruang lingkup conditions on assets and capital. The scope of this
penerapan ini meliputi: application includes:
a. Pengawasan aktif oleh Dewan Komisaris dan Direksi. a. Active supervision by the Board of Commissioners
and Board of Directors.
b. Kecukupan kebijakan, prosedur, dan penetepan b. Adequacy of policies, procedures, and determination
limit risiko pasar. of market risk limits.
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c. Proses identifikasi, pengukuran, pemantauan, c. The process of risk identification, measurement,
dan pengendalian risiko, serta penerapan sistem monitoring, and control, as well as implementation
informasi manajemen risiko pasar. of market risk management information system.
d. Sistem pengendalian internal yang memadai untuk d. Adequate internal control system to manage market
mengelola risiko pasar secara efektif. risk effectively.
Adapun proses manajemen risiko untuk risiko pasar, The risk management process for market risk is
sebagai berikut: as follows:
a. Identifikasi a. Identification
Bank melakukan identifikasi risiko pasar secara The Bank periodically identifies market risks,
berkala, termasuk risiko suku bunga dan nilai tukar. including interest rate and exchange rate risks.
b. Pengukuran b. Measurement
Bank menggunakan sistem atau model pengukuran The Bank uses market risk measurement system
risiko pasar untuk mengukur posisi dan sensitivitas or model to measure the position and sensitivity
risiko pasar, baik dalam kondisi normal maupun of market risk, both under normal conditions and
stress testing. stress testing.
c. Pemantauan c. Monitoring
Bank melakukan pemantauan kepatuhan limit risiko The Bank monitors risk limit compliance on
secara harian dan mengambil tindak lanjut jika terjadi a daily basis and takes follow-up action if the
pelampauan limit. Untuk pemantauan risiko suku limit is exceeded. To monitor interest rate risk
bunga pada banking book, laporan yang digunakan in the banking book, the reports used include
mencakup perilaku non-maturity deposit, informasi non-maturity deposit behavior, prepayment
prepayment serta data ekonomi terkini. information, and current economic data.
d. Pengendalian d. Control
Manajemen mengambil langkah-langkah pengendalian The Management takes risk control measures,
risiko, termasuk tindakan pencegahan terhadap including preventive measures against potential
potensi kerugian yang lebih besar. greater losses.
Dalam manajemen risiko pasar, Bank mempertimbangkan In market risk management, the Bank considers
strategi trading Bank, posisi pasar, komposisi instrumen/ the Bank’s trading strategy, market position, instrument/
produk, dan kategori nasabah Bank. Trading book product composition, and customer categories.
mencakup seluruh posisi instrumen keuangan dalam The trading book includes all positions of financial
neraca dan rekening administratif, termasuk transaksi instruments in the balance sheet and administrative
derivatif yang dimiliki Bank dengan tujuan untuk accounts, including derivative transactions owned
diperdagangkan dan dilindungi nilai secara keseluruhan by the Bank for the purpose of trade and hedged as
dan untuk transaksi kepentingan sendiri (proprietary a whole and for proprietary positions, at the request of
positions), atas permintaan nasabah, atau untuk customer, or for brokering activities, and to conduct
kepentingan perantaraan (brokering) dan pembentukan market making and hedging of other positions in
pasar (market making) dan lindung nilai (hedging) atas the trading book.
posisi lainnya dalam trading book.
a. Pengelolaan Risiko Trading Book a. Trading Book Risk Management
1) Pemisahan trading book dan banking book, 1) Separation of trading book and banking book,
setiap transaksi harus diakui secara jelas sebagai every transaction must be clearly recognized
bagian dari trading book atau banking book as part of trading book or banking book since
sejak transaksi tersebut dibukukan. the transaction was recorded.
2) Kontrol risiko, semua produk baru dan variasi 2) Risk control, all new products and variations
produk yang telah disetujui harus dikaji dan of approved product must be reviewed and
disetujui sesuai dengan kebijakan dan prosedur approved in accordance with policies and
peluncuran produk baru. procedures of new product launch.
3) Tata kelola surat berharga, di mana transaksi 3) Governance for securities, in which securities
surat berharga harus sesuai dengan limit trading transaction must be in accordance with
book terkini, serta memperhatikan kontrol risiko the current trading book limits, and pay
kredit terkait kepemilikan surat berharga. attention to credit risk controls related to
securities ownership.
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4) Transaksi ke pasar (market facing) dan aktivitas 4) Market facing transactions and internal activities
internal suatu desk tertentu bertindak sebagai of a particular desk act as a point of contact
titik kontak dengan pasar keuangan eksternal, with external financial markets, in order to make
guna melakukan transaksi instrumen yang sama transaction in the same instrument between
antara 2 (dua) buku untuk menghindari kerugian 2 (two) books to avoid losses in bid offer spread
bid offer spread terhadap pihak eksternal. to external parties.
b. Pengelolaan Risiko Banking Book b. Banking Book Risk Management
1) Klasifikasi banking book, yaitu semua posisi 1) Banking book classification, namely all positions
yang bukan untuk tujuan trading dikategorikan that are not for trading purposes are categorized
sebagai banking book. as banking book.
2) Tata kelola banking book, yaitu ALCO, Komite 2) Banking book governance, namely ALCO, Credit
Kredit, dan tim pengelolaan portofolio Committee, and portfolio management team
bertanggung jawab atas aktivitas banking book, are responsible for banking book activities,
termasuk pengelolaan surat berharga aset dan including the management of securities assets
kewajiban lainnya di bawah Treasury. and other liabilities under Treasury.
3) Transfer atau pengklasifikasian ulang banking 3) Banking book transfer or reclassification,
book, misalnya antara Fair Value Through for example between Fair Value Through
Other Comprehensive Income (FVTOCI) dan Other Comprehensive Income (FVTOCI) and
amortised cost, yang harus mengikuti ketentuan amortised cost, which must comply with
yang berlaku. the applicable regulations.
4) Pengelolaan Risiko Suku Bunga dalam Banking 4) Management of Interest Rate Risk in the Banking
Book (IRRBB) yaitu Bank melakukan pemantauan Book (IRRBB), in which the Bank monitors and
dan pengendalian risiko IRRBB guna mengelola controls IRRBB risk to manage the impact of
dampak perubahan suku bunga terhadap changes in interest rates on profitability and
profitabilitas dan permodalan. capital.
5) Pengelolaan risiko nilai tukar (foreign exchange 5) Management of foreign exchange risk is
risk) dilakukan dengan meminimalkan eksposur carried out by minimizing foreign exchange
foreign exchange diminimalkan, terutama dalam exposure, particularly in the banking book, in
banking book, di mana ada posisi yang tidak which unhedged positions are transferred to
dilindungi nilai ditransfer ke trading book. the trading book.
Untuk transaksi yang dilakukan dalam rangka For transactions carried out for hedging purposes,
hedging, Bank perlu memastikan: the Bank needs to ensure:
1) Pencatatan yang dilakukan sesuai standar 1) Recording is made in accordance with
akuntansi, tanpa menyebabkan penyimpangan accounting standards, without causing
dalam pengakuan pendapatan. irregularities in revenue recognition.
2) Transaksi sesuai dengan instruksi atau 2) Transactions are in accordance with instructions
rekomendasi manajemen atau ALCO. or recommendations from the management or
ALCO.
3) Memitigasi risiko pasar, dengan melakukan 3) Mitigating market risk, by conducting periodic
penilaian menilai berkala terhadap efektivitas assessments of the effectiveness of hedging,
lindung nilai, khususnya dalam perhitungan rasio particularly in calculating the hedging ratio.
hedging.
4) Pemantauan dan evaluasi rasio lindung nilai dari 4) Monitoring and evaluating the hedging ratio
waktu ke waktu. from time to time.
5) Penilaian kredibilitas pihak lawan transaksi dan 5) Assessing the credibility of counterparty and
pencegahan terhadap konsentrasi penempatan preventing concentration of risk placement.
risiko.
2. Struktur Organisasi Manajemen Risiko Pasar 2. Organizational Structure of Market Risk Management
Struktur organisasi manajemen risiko pasar disesuaikan The market risk management organizational structure
dengan karakteristik dan kompleksitas kegiatan usaha is adapted to the characteristics and complexity of
Bank. Adapun struktur organisasi manajemen risiko the Bank’s business activities. The organizational
pasar diuraikan sebagai berikut: structure of market risk management is described as
follows:
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a. Lini Pertahanan Pertama, merupakan unit bisnis a. The First Line of Defense, is a business unit,
khususnya Divisi Treasury. particularly the Treasury Division.
b. Lini Pertahanan Kedua, unit yang bertanggung b. The Second Line of Defense is the Risk Management
jawab adalah Divisi Satuan Kerja Manajemen Risiko. Work Unit Division.
c. Lini Pertahanan Ketiga, merupakan Divisi SKAI. c. Third Line of Defense, is the SKAI Division.
Dalam pengelolaan risiko pasar, Bank memiliki Asset In managing market risk, the Bank has an Asset and
and Liabilities Committee (ALCO) yang membahas Liabilities Committee (ALCO) that periodically discusses
hal-hal terkait pengelolaan risiko pasar yang dilakukan matters related to market risk management, including
secara berkala termasuk pemantauan limit dan Komite limit monitoring and Risk Management Committee that
Manajemen Risiko yang berfungsi untuk memantau functions to monitor the Bank’s risk level.
tingkat risiko Bank.
3. Ruang Lingkup dan Sifat Pelaporan Risiko Pasar 3. Scope and Nature of Market Risk Reporting
Penerapan manajemen risiko pasar tidak hanya berfokus The implementation of market risk management does not
pada pengelolaan risiko, tetapi juga pada pemantauan only focus on risk management, but also on monitoring
risiko yang dihadapi Bank akibat pergerakan faktor the risks faced by the Bank due to movements in market
pasar seperti suku bunga dan nilai tukar. Penerapan factors such as interest rates and exchange rates.
manajemen risiko pasar dilakukan melalui langkah- The implementation of market risk management is done
langkah berikut: through the following steps:
a. Pengelolaan risiko suku bunga dan nilai tukar a. Management of interest rate risk exchange rate on
terhadap instrumen keuangan dalam trading book financial instruments in trading book and banking
dan banking book. book.
b. Menerapkan berbagai metode mitigasi, termasuk b. Applying various mitigation methods, including
penetapan limit berdasarkan jenjang organisasi, setting limits based on organizational levels, policy
kebijakan mengenai limit for cut loss untuk on limit for cut loss to monitor risks more effectively.
memantau risiko lebih efektif.
c. Menetapkan peringatan dini dengan mengukur c. Establishing early warnings by measuring
sensitivitas pendapatan bunga bersih terhadap the sensitivity of net interest income to interest
pergerakan suku bunga. rate movements.
d. Melakukan stress testing guna menilai ketahanan d. Conducting stress testing to assess the Bank’s
Bank dalam menghadapi perubahan suku bunga dan resilience in facing changes in interest rates and
harga pasar valuta asing dalam keadaan ekstrem. foreign exchange market price in extreme conditions.
Dalam pengukuran risiko pasar, Bank juga In measuring market risk, the Bank also considers
mempertimbangkan ATMR untuk risiko pasar dengan RWA for market risk by using the standard approach in
menggunakan pendekatan standar dalam perhitungan calculating the CAR, in accordance with the Financial
rasio KPMM, sesuai dengan Surat Edaran Otoritas Jasa Services Authority Circular No. 23/SEOJK.03/2022
Keuangan No. 23/SEOJK.03/2022 tentang Perhitungan on Calculation of Risk-Weighted Assets for Market
Aset Tertimbang Menurut Risiko untuk Risiko Pasar bagi Risk of Commercial Banks.
Bank Umum.
Profil dan kinerja risiko pasar dievaluasi secara berkala The market risk profile and performance are evaluated
dan dilaporkan kepada manajemen Bank, meliputi: periodically and reported to the Bank’s management,
including:
a. Pemantauan eksposur risiko pasar guna memastikan a. Monitoring market risk exposure to ensure
kepatuhan terhadap limit yang ditetapkan. compliance with the established limits.
b. Stress test risiko pasar untuk mengukur ketahanan b. Market risk stress test to measure the Bank’s
Bank dalam menghadapi skenario ekstrem. resilience in facing extreme scenarios.
c. Laporan Profil Risiko untuk Risiko Pasar sebagai c. Risk Profile Report for Market Risk as part of risk
bagian dari evaluasi dan mitigasi risiko. evaluation and mitigation.
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Pengungkapan kuantitatif eksposur risiko pasar sebagai Quantitative disclosure of market risk exposure is as
berikut: follows:
Tabel Pengungkapan Kuantitatif Eksposur Risiko Table of Quantitative Disclosure of Market Risk
Pasar dengan Menggunakan Metode Standar secara Exposure by Using Standardized Method Individually.
Individual.
Pengungkapan terkait Credit Valuation Disclosure related to Credit Valuation
Adjustment (CVA) Adjustment (CVA)
1. Proses Manajemen Risiko untuk CVA 1. Risk Management Process for CVA
CVA diidentifikasi adalah risiko yang muncul akibat CVA is identified as the risk that arises due to changes
perubahan nilai eksposur derivatif, yang disebabkan in the value of derivative exposure, which is caused
oleh perubahan spread kredit pihak lawan. Risiko ini by changes in counterparty’s credit spread. This risk
terutama dari transaksi derivatif dengan perusahaan is mainly from derivative transactions with financial
keuangan, pemerintah, dan entitas non-keuangan companies, governments, and non-financial entities
yang memiliki eksposur terhadap pergerakan pasar that have exposure to market movements and credit
dan tingkat kredit. Pengukuran CVA dilakukan dengan levels. CVA measurement is carried out by using
pendekatan kuantitatif yang mempertimbangkan quantitative approach that considers Exposure at
Exposure at Default (EAD), Probability of Default (PD), Default (EAD), Probability of Default (PD), Loss Given
Loss Given Default (LGD), dan Discount Factor (DF). Default (LGD), and Discount Factor (DF).
2. Metode yang Digunakan untuk Menentukan Besaran 2. Method Used to Determine the Amount of CVA
CVA
Bank menentukan besaran CVA dengan merujuk The Bank determines the amount of CVA by
pada Surat Edaran Otoritas Jasa Keuangan referring to the Financial Services Authority Circular
No. 23/SEOJK.03/2022 tentang Perhitungan Aset No. 23/SEOJK.03/2022 on Calculation of
Tertimbang Menurut Risiko untuk Risiko Pasar. Bank Risk-Weighted Assets for Market Risk. Bank Victoria
menggunakan Standardized Approach Counterparty applies Standardized Approach for Counterparty
Credit Risk (SA-CCR) dengan beban modal 100% dalam Credit Risk (SA-CCR) with a capital burden of 100% in
menentukan besaran CVA. determining the amount of CVA.
Metode Valuasi/Mark-to-Market Valuation Method/Mark-to-Market
Salah satu aspek yang paling mendasar dalam pelaksanaan One of the most fundamental aspects in implementing
mark-to-market adalah prinsip kehati-hatian Bank dalam mark-to-market is the Bank’s prudential principles in
menentukan metode penilaian (valuasi) yang digunakan determining valuation method used for each instrument,
untuk setiap instrumen, seperti penggunaan metode such as the use of the mark-to-market method, the source
mark-to-market, sumber informasi tentang nilai pasar yang of information about market value used, the treatment of
digunakan, perlakuan terhadap instrumen yang kurang/ deficient/illiquid instruments, as well as reserve policies for
tidak likuid, serta kebijakan pencadangan terhadap nilai profit values due to the mark-to-market process.
keuntungan akibat proses mark-to-market.
Terhadap instrumen keuangan yang diperdagangkan secara For financial instruments that are actively traded,
aktif, proses valuasi dilakukan dengan menggunakan harga the valuation process is carried out using close-out prices
transaksi yang terjadi (close-out prices) atau kuotasi pasar or market quotations from independent sources. Valuation
dari sumber yang independen. Valuasi terhadap instrumen of financial instruments uses:
keuangan menggunakan:
1. Bid price untuk aset yang dimiliki atau kewajiban yang 1. Bid price for assets owned or liabilities to be issued.
akan diterbitkan.
2. Ask price untuk aset yang akan diperoleh atau kewajiban 2. Ask price for assets to be acquired or liabilities owned.
yang dimiliki.
Bank dapat menetapkan nilai wajar dengan menggunakan The Bank can determine fair value by using a valuation
suatu model atau teknik penilaian apabila harga pasar tidak model or technique if market prices are not available.
tersedia. Valuasi dilakukan secara harian terhadap seluruh Valuation is carried out daily on all treasury positions.
posisi treasury.
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Pengukuran Risiko Pasar pada Trading Book Market Risk Measurement in Trading Book
maupun Banking Book and Banking Book
Bank menerapkan beberapa metode dalam mitigasi kerugian The Bank applies several methods in mitigating loss that
yang mungkin timbul dari risiko pasar. Metode pengukuran may incur from market risk. These market risk measurement
risiko pasar tersebut di antaranya: methods include:
1. Bank menggunakan pendekatan standar mengacu pada 1. The Bank uses a standard approach referring to
ketentuan Otoritas Jasa Keuangan untuk mengukur the provisions of the Financial Services Authority to
risiko pasar. Kewajiban Penyediaan Modal Minimum dan measure market risk. Capital Adequacy Ratio and IRRBB
metrik IRRBB, yaitu Nilai Eekonomis Ekuitas (EVE) dan metrics, namely Economic Value of Equity (EVE) and
Pendapatan Bunga Bersih (NII). Net Interest Income (NII).
2. Stress testing digunakan untuk menilai kemampuan 2. Stress testing is used to assess financial capabilities
finansial di bawah kejadian-kejadian yang ekstrem tapi under extreme but possible events. Historical data
mungkin terjadi. Dalam analisis skenario dan stress analysis, hypothetical assumptions, or scenarios set
testing, dapat digunakan dengan menggunakan analisis by the regulator can be used to analyze scenario and
data historis, menggunakan asumsi hipotetis atau stress testing.
menggunakan scenario yang ditetapkan regulator.
3. Pengukuran risiko suku bunga pada posisi banking book 3. Interest rate risk in banking book positions is measured
paling kurang menggunakan model pengukuran gap at least by using the gap report measurement model.
report. Gap report menyajikan pos-pos aset, kewajiban, The gap report presents asset, liability, and
dan rekening administrative yang bersifat interest rate administrative account items that are interest rate
sensitive untuk dipetakan ke dalam skala waktu tertentu. sensitive to be mapped to a certain time scale.
4. Proses kaji ulang atau validasi atas model pengukuran 4. The process of reviewing or validating the market
risiko pasar dilakukan secara berkala oleh pihak risk measurement model is carried out periodically by
independen antara lain melalui back testing, termasuk an independent party, among others through back
melakukan penyempurnaan jika diperlukan. testing, including making improvements if necessary.
Pengungkapan Mengenai Interest Rate Risk Disclosure of Information on the Interest
in Banking Book Rate Risk in Banking Book
Bank berada dalam KBMI 1, berdasarkan Peraturan Otoritas The Bank is within the KBMI 1, based on Financial Services
Jasa Keuangan No. 12/POJK.03/2021 dan tidak memenuhi Authority Regulation No. 12/POJK.03/2021 and does
kriteria untuk mengungkapkan laporan perhitungan not meet the criteria to disclose calculation report of
IRRBB sesuai Surat Edaran Otoritas Jasa Keuangan IRRBB in accordance with Financial Services Authority
No. 12/SEOJK.03/2018 tanggal 21 Agustus 2018 tentang Circular No. 12/SEOJK.03/2018 dated 21 August 2018
Penerapan Manajemen Risiko dan Pengukuran Risiko on the Implementation of Risk Management and Risk
Pendekatan Standar untuk IRRBB bagi Bank Umum. Measurement Using Standardized Approach for IRRBB
Dalam hal mengendalikan risiko suku bunga pada banking for Commercial Banks. In terms of controlling the interest
book, Bank menggunakan analisa sensitivitas berdasarkan rate risk in banking book, the Bank uses sensitivity analysis
repricing gap yang disusun dalam rangka pemenuhan based on the repricing gap prepared in order to fulfill
ketentuan mengenai penilaian tingkat kesehatan Bank the provisions on the sound rating of Commercial Banks
Umum dan penerapan manajemen risiko bagi Bank Umum. and the implementation of risk management at Commercial
Parameter tersebut dapat memberikan indikasi atas risiko Banks. This parameter may provide an indication of
terhadap perspektif nilai ekonomis Bank yang timbul dari the risks to the Bank’s economic value perspective arising
pergerakan suku bunga yang memengaruhi permodalan dan from interest rate scenario movement affecting capital and
perspektif pendapatan bunga bersih yang memengaruhi net interest income perspective which affect the Bank’s
rentabilitas Bank. profitability.
Risiko Likuiditas Liquidity Risk
Risiko likuiditas adalah risiko akibat ketidakmampuan Bank Liquidity risk is a risk due to the Bank’s inability to meet its
untuk memenuhi kewajiban yang jatuh tempo dari sumber due liabilities from the funding cash flows and/or from high
pendanaan arus kas dan/atau dari aset likuiditas berkualitas quality liquid assets that can be pledged, without disrupting
tinggi yang dapat diagunkan tanpa mengganggu aktivitas the Bank’s financial activity. The liquidity risk is categorized
keuangan Bank. Risiko likuiditas dikategorikan menjadi: into:
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Capital Structure and Risk Management
1. Risiko likuiditas pasar 1. Market liquidity risk
Risiko yang timbul karena Bank tidak mampu melakukan The risk arising due to the Bank is unable to offset
off setting posisi tertentu dengan harga pasar. certain positions at market prices.
2. Risiko likuiditas pendanaan 2. Funding liquidity risk
Risiko yang timbul karena Bank tidak mampu mencairkan The risk arising due to the Bank is unable to withdraw
asetnya atau memperoleh pendanaan dari sumber dana the assets or obtain funding from other sources of
lainnya. funds.
Ketidakmampuan memperoleh sumber pendanaan arus kas Inability to acquire cash flows of source of fund can cause
dapat menimbulkan risiko likuiditas yang disebabkan oleh: liquidity risk resulting from:
1. Ketidakmampuan menghasilkan arus kas yang berasal 1. Inability to generate cash flows from earning assets or
dari aset produktif maupun yang berasal dari penjualan from the sale of assets including liquid assets.
aset termasuk aset likuid.
2. Ketidakmampuan menghasilkan arus kas yang berasal 2. Inability to generate cash flows from fund raising,
dari penghimpunan dana, transaksi antar Bank, dan interbank transactions, and loans.
pinjaman yang diterima.
Tujuan utama manajemen risiko untuk risiko likuiditas adalah The main objective of risk management for liquidity risk is
untuk meminimalkan kemungkinan ketidakmampuan Bank to minimize the possibility of the Bank’s inability to obtain
dalam memperoleh sumber pendanaan arus kas. source of fund for cash flow.
Tata Kelola Pengelolaan Risiko Likuiditas Liquidity Risk Management Governance
1. Risk appetite dan toleransi risiko dikaji oleh Risk Taking 1. Risk appetite and risk tolerance are reviewed by the Risk
Unit minimal setahun sekali, serta harus mendapat Taking Unit at least once a year, and such review must
persetujuan Komite Manajemen Risiko atau Direksi dan obtain approval from the Risk Management Committee
Dewan Komisaris. Setiap pelanggaran risk appetite or the Board of Directors and Board of Commissioners.
dan toleransi risiko harus dieskalasi hingga ke Dewan Any violation of risk appetite and risk tolerance must
Komisaris dan/atau tingkat Komite Dewan Komisaris be escalated to the Board of Commissioners and/or
terkait seperti Komite Pemantau Risiko. the relevant Board of Commissioners Committee level,
such as the Risk Monitoring Committee.
2. Kebijakan manajemen risiko likuiditas harus disetujui 2. The liquidity risk management policy must be approved
oleh Komite Manajemen Risiko atau ALCO yang dikaji by the Risk Management Committee or ALCO, reviewed
secara berkala dan memenuhi persyaratan regulasi. periodically and fulfilling the regulatory requirements.
3. Limit risiko likuiditas harus disetujui oleh ALCO. Limit 3. Liquidity risk limits must be approved by ALCO. This
tersebut harus dikaji paling sedikit setiap tahun dengan limit must be reviewed at least annually by considering
mempertimbangkan strategi bisnis dan risk appetite the Bank’s business strategy and risk appetite.
Bank.
4. Likuiditas Bank dikelola secara tersentralisasi oleh 4. The Bank’s liquidity is managed centrally by the Treasury.
Treasury.
5. Validasi model pengukuran risiko harus dilakukan secara 5. Validation of risk measurement models must be
berkala oleh pihak yang independen dari pengembang carried out periodically by parties independent of
dan pengguna model tersebut. the developers and users of the model.
Struktur Organisasi Manajemen Risiko Liquidity Risk Management Organizational
Likuiditas Structure
Struktur organisasi manajemen risiko likuiditas telah The liquidity risk management organizational structure has
dirancang agar dapat bekerja secara optimal dengan been designed to work optimally by prioritizing prudential
mengutamakan prinsip kehati-hatian melalui implementasi principles through the implementation of dual control
dual control process serta pemantauan secara harian atas processes and daily monitoring of the Bank’s liquidity
indikator peringatan dini likuiditas Bank. Struktur organisasi early warning indicators. The liquidity risk management
manajemen risiko likuiditas diuraikan sebagai berikut: organizational structure is described below:
1. Lini Pertahanan Pertama adalah semua unit bisnis. 1. The First Line of Defense is all business units.
2. Lini Pertahanan Kedua adalah Divisi Satuan Kerja 2. The Second Line of Defense is the Risk Management
Manajemen Risiko dan Divisi Compliance, System Work Unit Division and the Compliance, System
Procedure & Coordinator Customer Protection. Procedure & Customer Protection Coordinator Division.
3. Lini Pertahanan Ketiga adalah Divisi SKAI. 3. The Third Line of Defense is SKAI Division.
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Strategi Pendanaan Funding Strategy
Strategi bidang pendanaan diprioritaskan pada upaya The funding strategies are prioritized on efforts to maintain
menjaga dan meningkatkan loyalitas nasabah dan and increase customer loyalty and add new customers with
menambah nasabah baru dengan target pertumbuhan a growth target based on a sound and optimal funding
yang berbasis struktur pendanaan yang sehat dan optimal. structure. The funding strategy includes a diversification
Strategi pendanaan di antaranya mencakup strategi strategy of funding sources and time period that link to
diversifikasi sumber dan jangka waktu pendanaan yang the Bank’s characteristics and business plans. In this matter,
dikaitkan dengan karakteristik dan Rencana Bisnis Bank. the Bank identifies and monitors the main factors affecting
Dalam hal ini Bank mengidentifikasi dan memantau the Bank’s ability to obtain funds, including identifying
faktor utama yang memengaruhi kemampuan Bank and monitoring alternative funding that can strengthen its
untuk memperoleh dana, termasuk mengidentifikasi dan capacity to withstand crisis conditions.
memantau alternatif pendanaan yang dapat memperkuat
kapasitasnya untuk bertahan pada kondisi krisis.
Mitigasi Risiko Likuiditas Mitigation of Liquidity Risk
Dalam memitigasi risiko likuiditas, Bank menetapkan In mitigating liquidity risk, the Bank establishes early warning
indicator peringatan dini, di antaranya dengan menentukan indicators, among others by determining risk appetite and risk
risk appetite dan risk tolerance/limit melalui beberapa tolerance/limit through several financial indicators such as
indikator keuangan seperti rasio alat likuid terhadap dana the ratio of liquid assets to third party deposits and
pihak ketiga dan rasio alat likuid terhadap non-core deposit the ratio of liquid assets to non-core deposits that are
yang adaptif terhadap perubahan. adaptive to change.
Stress Testing Risiko Likuiditas Stress Testing of Liquidity Risk
Bank mengembangkan stress testing likuiditas untuk The Bank develops liquidity stress testing to ensure
memastikan Bank memiliki akses sumber likuiditas yang the Bank has access to sufficient liquidity sources to survive
cukup untuk bertahan pada kondisi stress event untuk stress event conditions for a certain predetermined period.
periode tertentu yang telah ditentukan. Stress testing Stress testing is an important method in managing liquidity
merupakan metode yang penting dalam pengelolaan to ensure that the Bank is always in a position to fulfill all
likuiditas untuk memastikan Bank selalu berada pada posisi its obligations, repay depositors, fulfill loan commitments,
dapat memenuhi seluruh kewajibannya, membayar kembali and fulfill other commitments made both under normal and
deposan, memenuhi komitmen pemberian pinjaman, dan stressed conditions.
memenuhi komitmen lainnya yang dibuat baik dalam kondisi
normal maupun stres.
Hasil stress test risiko likuiditas dapat menjadi masukan The results of the liquidity risk stress test can be used as
dalam melakukan kaji ulang terhadap kebijakan dan strategi input for reviewing liquidity risk management policies
manajemen risiko likuiditas, komposisi aset, kewajiban and strategies, composition of assets, liabilities, and/or
dan/atau rekening administratif, rencana pendanaan darurat administrative accounts, contingency funding plan, and
(contingency funding plan) dan penetapan limit. limit setting.
Pengelolaan Risiko Likuiditas pada Liquidity Risk Management in Times of
Saat Krisis Crisis
Dalam menghadapi krisis likuiditas, Bank telah memiliki To deal with liquidity crisis, the Bank already has a Liquidity
Liquidity Contingency Plan (LCP) yang secara formal Contingency Plan (LCP) that formally sets out strategies
menetapkan strategi untuk menghadapi krisis likuiditas to deal with liquidity crisis and procedures to cover cash
dan prosedur untuk menutup defisit arus kas dalam situasi flow deficits in emergency situations. LCP includes
darurat. LCP mencakup kebijakan, strategi, prosedur policies, strategies, procedures, and action plans to ensure
dan rencana tindak untuk memastikan kemampuan Bank the Bank’s ability to obtain the necessary source of fund in
memperoleh sumber pendanaan yang diperlukan secara a timely manner and at a reasonable cost. The document is
tepat waktu dan dengan biaya yang wajar. Dokumen disseminated to the relevant units so that such units can
tersebut disosialisasikan kepada unit-unit terkait agar dapat understand their respective duties and responsibilities.
memahami tugas dan tanggung jawabnya masing-masing.
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Struktur Permodalan dan Manajemen Risiko
Capital Structure and Risk Management
Pengungkapan Risiko Likuiditas Disclosure of Liquidity Risk
1. Pengungkapan mengenai Liquidity Coverage Ratio 1. Disclosure on Liquidity Coverage and Encumbrance (ENC)
dan Aset Terikat (Encumbrance/ENC) mengacu pada refers to the Financial Services Authority Regulation
Peraturan Otoritas Jasa Keuangan No. 19 Tahun 2024 No. 19 of 2024 on Amendment to Financial Services
tentang Perubahan atas Peraturan Otoritas Jasa Authority Regulation No. 42/POJK.03/2015 on
Keuangan No. 42/POJK.03/2015 tentang Kewajiban the Obligation of Fulfillment of Liquidity Coverage Ratio
Pemenuhan Rasio Kecukupan Likuiditas (Liquidity for Commercial Banks.
Coverage Ratio) bagi Bank Umum.
a. Tabel Perhitungan Rasio Kecukupan Likuiditas a. Liquidity Coverage Ratio (LCR) Calculation Table.
(LCR).
b. Tabel Pengungkapan Aset Terikat (Encumbrance/ b. Table of Disclosure of Encumbrance (ENC).
ENC).
2. Pengungkapan Nett Stable Funding Ratio Bank 2. Disclosure of the Bank’s Nett Stable Funding Ratio
mengacu pada Peraturan Otoritas Jasa Keuangan refers to Financial Services Authority Regulation
No. 20 Tahun 2024 tentang Perubahan atas Peraturan No. 20 of 2024 on Amendment to Financial Services
Otoritas Jasa Keuangan No. 50/POJK.03/2017 tentang Authority Regulation No. 50/POJK.03/2017 on
Kewajiban Pemenuhan Rasio Pendanaan Stabil Bersih Obligation of Fulfillment of Net Stable Funding Ratio
(Net Stable Funding Ratio) Bagi Bank Umum. for Commercial Banks.
Tabel Laporan Kewajiban Pemenuhan Rasio Pendanaan Table of Report on Obligation of Fulfillment of Net
Stabil Bersih (NSFR). Stable Funding Ratio (NSFR).
Risiko Operasional Operational Risk
Risiko operasional adalah risiko akibat ketidakcukupan Operational Risk is risk due to inadequacy and/or
dan/atau tidak berfungsinya proses internal, kesalahan malfunction of internal process, human error, system failure,
manusia, kegagalan sistem, dan/atau adanya kejadian- and/or external incidents affecting the Bank’s operations.
kejadian eksternal yang memengaruhi operasional Bank.
Tujuan utama manajemen risiko untuk risiko operasional The main objective of risk management for operational
adalah untuk meminimalkan kemungkinan dampak negatif risk is to minimize the possible negative impacts of
dari tidak berfungsinya proses internal, kesalahan manusia, non-functioning internal processes, human errors, system
kegagalan sistem, dan/atau kejadian-kejadian eksternal. failures, and/or external events.
Manajemen risiko operasional dilakukan secara konsisten Operational risk management is carried out consistently on
terhadap kerangka kerja serta dengan menentukan strategi framework and by determining strategies and mitigation
dan mitigasi guna memperoleh keseimbangan yang optimal in order to obtain maximum balance between operational
antara paparan risiko operasional, efektivitas mekanisme risk exposure, effectiveness of control mechanism, and risk
kontrol, dan pembuatan risk appetite. appetite establishment.
Struktur Organisasi Manajemen Risiko Operational Risk Management
Operasional Organizational Structure
Penerapan manajemen risiko operasional banyak The operational risk management implementation
melibatkan berbagai pihak dalam Bank melalui penerapan highly involves many parties in the Bank through
3 (tiga) lini pertahanan (three lines of defense) yang berfungsi the implementation of 3 (three) lines of defense which
sebagai berikut: function as follows:
1. Lini Pertahanan Pertama merupakan unit bisnis dan unit 1. First line of defense is a business unit and supporting
pendukung yang berperan sebagai risk taker. unit that functions as risk taker.
2. Lini Pertahanan Kedua adalah Unit AML, CTF & WMD 2. Second Line of Defense is the AML, CTF & WMD Unit
dan Divisi Satuan Kerja Manajemen Risiko. and Risk Management Work Unit Division.
3. Lini Pertahanan Ketiga merupakan unit yang dijalankan 3. Third Line Defense is a unit run by the SKAI Division.
Divisi SKAI.
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Dalam pengelolaan risiko operasional, di samping Komite In managing operational risk, in addition to the Risk
Manajemen Risiko, Bank memiliki komite lain di antaranya Management Committee, the Bank has other committees
Komite Teknologi Informasi, Komite Pengadaan, Komite including the Information Technology Committee,
Produk, dan Komite Personalia untuk menunjang operasional Procurement Committee, Product Committee, and
Bank yang secara efektif dapat menekan kerugian akibat Personnel Committee to support the Bank’s operations
risiko operasional. which can effectively reduce losses due to operational risk.
Mekanisme yang Digunakan Bank untuk Mechanism Used by the Bank to Identify
Mengidentifikasi dan Mengukur Risiko and Measure Operational Risk
Operasional
Proses identifikasi dan pengukuran risiko dilakukan melalui Risk identification and measurement process is performed
penerapan perangkat manajemen risiko operasional, by applying operational risk management tools, namely risk
yakni risk register dengan tujuan untuk mengidentifikasi register aimed to identify risks in operational risk functional
risiko-risiko pada aktivitas fungsional risiko operasional, activities so that maximum losses that may arise in
sehingga kerugian maksimum yang mungkin timbul the future can be minimized. The Risk Registers used for
di masa mendatang dapat diminimalisir. Risk Register the implementation of operational risk management are
yang dipergunakan untuk pelaksanaan manajemen risiko as follows:
operasional sebagai berikut:
1. Risk and Control Self-Assessment 1. Risk and Control Self-Assessment
Risk and Control Self-Assessment (RCSA) merupakan Risk and Control Self-Assessment (RCSA) is a tool
alat untuk mengidentifikasi dan mengukur risiko for identifying and measuring operational risks that
operasional yang bersifat kualitatif dan prediktif dengan are qualitative and predictive using the dimensions of
menggunakan dimensi dampak dan kemungkinan impact and possible events. RCSA is generally focused
kejadian. RCSA umumnya difokuskan pada risiko-risiko on risks that have an impact on the Bank’s ability to
yang memiliki dampak terhadap kemampuan Bank maintain its business and operational sustainability.
dalam menjaga kelangsungan bisnis dan operasional. The risk assessment process is carried out by
Proses penilaian risiko dilakukan dengan melakukan conducting self-assessment of risk level evaluation,
self-assessment tentang evaluasi tingkat risiko, yang including possible events, magnitude of impacts,
mencakup kemungkinan kejadian, besarnya dampak, and control effectiveness level. Furthermore,
dan tingkat efektivitas kontrol. Selanjutnya, RCSA RCSA detects the adequacy of the Bank’s internal
mendeteksi kecukupan internal kontrol Bank untuk control to prevent any deviations/failures, and
mencegah penyimpangan/kegagalan yang terjadi, serta to apply appropriate operational risk controls to
menerapkan pengendalian risiko operasional yang tepat manage operational risk in order to stay within
untuk mengelola risiko operasional agar tetap berada the operational risk tolerance level.
dalam tingkatan toleransi risiko operasional.
2. Key Risk Indicator 2. Key Risk Indicator
Key Risk Indicator (KRI) adalah perangkat yang lazim Key Risk Indicator (KRI) is a common tool used to identify
digunakan untuk mengidentifikasi dan menganalisis risiko and analyze early warning on the upward and downward
sejak dini (early warning) atas naik-turunnya indikator- movement of indicators of operational risk level that
indikator tingkat risiko operasional yang melekat pada is inherent in every business activity and operation of
setiap aktivitas bisnis dan operasional Bank. Manfaat the Bank. KRI benefits include monitoring and predicting
KRI antara lain dapat memantau dan memprediksi operational risk exposures and identifying changes of
eksposur risiko operasional, serta mengidentifikasi operational risk profile. The main risk indicators provide
perubahan profil risiko operasional. Indikator risiko information on the risk of potential losses in the future.
utama memberikan informasi tentang risiko potensial Thresholds (triggers) can be defined for KRI and can
kerugian di masa depan. Ambang batas (pemicu) dapat serve as indicators in an early warning system.
didefinisikan untuk KRI dan dapat berfungsi sebagai
indikator dalam sistem peringatan dini.
3. Loss Event Database 3. Loss Event Database
Loss Event Database (LED) merupakan alat/perangkat Loss Event Database (LED) is an operational risk
manajemen risiko operasional yang digunakan untuk management tool/instrument used to record/manage
mencatat/mengelola data kejadian yang telah terjadi incident data occurred during the Bank’s operations.
dalam operasional Bank. Database kerugian, baik yang The database of losses, both potential and actual, is
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Struktur Permodalan dan Manajemen Risiko
Capital Structure and Risk Management
bersifat potensial maupun aktual merupakan prasyarat an important prerequisite in the process of formulating
penting dalam proses penyusunan model pengukuran measurement model of operational risk loss and as
kerugian risiko operasional dan sebagai alat untuk a tool for validating every risk assessment or risk
melakukan validasi setiap proses penilaian risiko atau prediction process.
prediksi risiko.
Risiko operasional inheren (risiko yang melekat/gross) Inherent operational risk (gross risk) and residual risk are
dan risiko residual diukur dengan menggunakan matriks measured by using the Operational Risk Assessment matrix
Penilaian Risiko Operasional dengan mempertimbangkan by considering the impact and possibility of the risk itself.
dampak dan kemungkinan risiko itu sendiri. Risk Taking Unit The Risk Taking Unit must measure that controls are
harus mengukur bahwa kontrol memadai dan memastikan adequate and ensure completeness, existence, accuracy,
kelengkapan, keberadaan, keakuratan, otorisasi, penilaian, authorization, assessment, ownership, presentation, and
kepemilikan, penyajian, dan pelaporan transaksi dan/atau reporting of transactions and/or processes.
proses.
Mekanisme untuk Memitigasi Risiko Operational Risk Mitigation Mechanism
Operasional
Guna memitigasi risiko operasional, Bank telah melakukan In order to mitigate operational risk, the Bank has increased
peningkatan HC melalui pendidikan dan pelatihan secara its HC by carrying out continuous education and training.
berkelanjutan. Hal tersebut bertujuan agar kemampuan This is intended for enhancing employees’ ability so that
karyawan dalam melaksanakan tugas dapat berjalan they can perform their duties properly. Furthermore,
dengan lebih baik. Selain itu, Bank telah melakukan evaluasi the Bank has also evaluated and revised the existing
dan revisi atas kebijakan dan sistem prosedur yang sudah policies and system procedures, examined access level and
ada, memeriksa akses level, dan limit-limit transaksi transaction limits according to each employee’s duties and
sesuai dengan tugas dan tanggung jawab masing-masing responsibilities, developed information technology, and
karyawan, mengembangkan teknologi informasi serta applied internal control system.
menerapkan sistem pengendalian internal.
Untuk menjaga kelangsungan bisnis terhadap peristiwa In order to maintain its business continuity against undesired
yang tidak diinginkan, Bank mempunyai Business Continuity events, the Bank has Business Continuity Management
Management (BCM) dan juga telah memiliki lokasi off (BCM) and also already has an offsite back up location used
site back up yang digunakan pada saat pengujian BCM. during the BCM testing. In disaster management, the Bank
Dalam penanggulangan bencana, Bank memiliki pusat data has data center and disaster recovery center located in
(data center) dan pusat penanggulangan bencana 2 (two) different locations within the country. This will enable
(disaster recovery center) yang terdapat di 2 (dua) lokasi the critical systems, including core systems, as well as
berbeda di dalam negeri. Hal ini akan memungkinkan payment systems, and regulatory reporting systems, to
sistem-sistem penting, termasuk sistem inti, serta sistem keep operating at times of disaster.
pembayaran, dan sistem pelaporan regulator yang tetap
berjalan jika terjadi bencana.
Pengungkapan Risiko Operasional Disclosure of Operational Risk
Dalam perhitungan Aset Tertimbang Menurut Risiko In calculating Risk Weighted Assets for operational risk,
untuk risiko operasional, Bank mengacu kepada Peraturan the Bank refers to Financial Services Authority
Otoritas Jasa Keuangan No. 27 Tahun 2022 tentang Regulation No. 27 of 2022 on the Second Amendment
Perubahan Kedua atas Peraturan Otoritas Jasa Keuangan to the Financial Services Authority Regulation
No. 11/POJK.03/2016 tentang Kewajiban Penyediaan Modal No. 11/POJK.03/2016 on Minimum Capital Adequacy Ratio for
Minimum Bagi Bank Umum dan Surat Edaran Otoritas Jasa Commercial Banks and Financial Services Authority Circular
Keuangan No. 06/SEOJK.03/2020 tentang Perhitungan No. 06/SEOJK.03/2020 on Calculation of Risk-Weighted
Aset Tertimbang Menurut Risiko untuk Risiko Operasional Assets for Operational Risk by Using Standardized
dengan Menggunakan Pendekatan Standar bagi Bank Approach for Commercial Banks.
Umum.
Pengungkapan Kuantitatif Eksposur Risiko sebagai berikut: Quantitative Disclosure of Risk Exposure is as follows:
Tabel Pengungkapan Kuantitatif Risiko Operasional Bank Table of Quantitative Disclosure of Operational Risk of
secara Individual. the Bank Individually.
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Risiko Hukum Legal Risk
Risiko hukum merupakan risiko akibat tuntutan hukum Legal risk is a risk as a result of lawsuits and/or weakness
dan/atau kelemahan aspek yuridis. Risiko hukum dapat of juridical aspect. Legal risk can be sourced from, among
bersumber antara lain dari kelemahan aspek yuridis yang others, weaknesses in the juridical aspects caused by weak
disebabkan oleh lemahnya perikatan yang dilakukan oleh commitments made by the Bank, absence and/or changes
Bank, ketiadaan dan/atau perubahan peraturan perundang- in laws and regulations that cause a transaction made by
undangan yang menyebabkan suatu transaksi yang telah the Bank becomes not in accordance with the provisions,
dilakukan Bank menjadi tidak sesuai dengan ketentuan, dan and litigation processes either arising from third party
proses litigasi, baik yang timbul dari gugatan pihak ketiga claims against the Bank or the Bank against third parties.
terhadap Bank maupun Bank terhadap pihak ketiga.
Tujuan utama manajemen risiko untuk risiko hukum The main objective of risk management for legal risk is
adalah untuk memastikan bahwa proses manajemen risiko to ensure that the risk management process minimizes
dapat meminimalkan kemungkinan dampak negatif dari the possibility of negative impact from weakness of
kelemahan aspek yuridis, ketiadaan dan/atau perubahan juridical aspects, the absence of and/or amendment to laws
peraturan perundang-undangan, dan proses litigasi. and regulations and litigation process.
Struktur Organisasi Manajemen Risiko Organizational Structure of Legal Risk
Hukum Management
Penerapan manajemen risiko hukum banyak melibatkan The legal risk management implementation highly involves
berbagai pihak dalam Bank melalui penerapan 3 (tiga) lini many parties in the Bank through the implementation of
pertahanan (three lines of defense) yang berfungsi sebagai 3 (three) lines of defense which function as follows:
berikut:
1. Lini Pertahanan Pertama, merupakan semua divisi. 1. The First Line of Defense, constitutes all divisions.
2. Lini Pertahanan Kedua, terdiri dari Divisi Corporate 2. The Second Line of Defense, consists of the Corporate
Legal, dan Divisi Compliance, System Procedure Legal Division, and Compliance, System Procedure
& Coordinator Customer Protection. & Coordinator Customer Protection Division.
3. Lini Pertahanan Ketiga adalah Divisi SKAI. 3. The Third Line of Defense is SKAI Division.
Mekanisme Pengendalian Risiko Hukum Legal Risk Control Mechanism
Langkah yang dilakukan dalam upaya mitigasi risiko hukum Measures taken in the effort to mitigate legal risk includes:
meliputi:
1. Standardisasi dokumen hukum terkait produk atau 1. Standardizing the legal documents related to banking
fasilitas perbankan yang ditawarkan oleh Bank kepada products or facilities offered by the Bank to the public
masyarakat. Dokumen tersebut dibuat dengan mengacu which will be made in accordance with the prevailing
kepada ketentuan peraturan perundangan yang berlaku, laws and regulations and taking into account the Bank’s
serta memperhatikan kepentingan aspek yuridis dari juridical aspect.
Bank.
2. Memberikan opini hukum atas penyelenggaraan produk 2. Providing legal opinion on the Bank’s new products
baru Bank sebelum diperkenalkan atau dipasarkan ke before launching or promoting to the public.
masyarakat.
3. Memantau perkembangan kasus-kasus hukum yang 3. Monitoring the progress of legal cases and paying
terjadi dan memberikan perhatian khusus atas kasus special attention to legal cases having the potential to
hukum yang berpotensi menimbulkan kerugian. cause loss.
4. Memberikan informasi dan pengetahuan hukum kepada 4. Providing legal information and knowledge to relevant
unit-unit terkait. units.
5. Memastikan perjanjian-perjanjian dan dokumen dengan 5. Ensuring that agreements and documents with
nasabah dan/atau pihak ketiga lainnya dilakukan sesuai customers and/or other third parties are carried out in
dengan ketentuan yang berlaku. accordance with the applicable regulations.
6. Melakukan evaluasi atas dokumen-dokumen atau 6. Evaluating documents or agreements to safeguard
perjanjian-perjanjian guna mengamankan kepentingan the Bank’s legal interests.
hukum Bank.
7. Meningkatkan kemampuan dan pengetahuan HC, serta 7. Increasing the capabilities and knowledge of HC, as
pengkajian atas perkara litigasi yang telah terjadi. well as reviewing litigation cases that have occurred.
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Struktur Permodalan dan Manajemen Risiko
Capital Structure and Risk Management
Risiko Reputasi Reputation Risk
Risiko reputasi adalah risiko yang terkait atas persepsi Reputation risk is a risk associated with negative
negatif terhadap Bank yang dapat bersumber dari berbagai perceptions on the Bank that can be sourced from
kejadian yang tidak diinginkan, antara lain publikasi negatif various undesirable events, such as negative publicity of
atas operasional Bank, pelanggaran etika bisnis, keluhan the Bank’s operations, violations of business ethics,
nasabah, kelemahan tata kelola, dan kejadian-kejadian customer complaints, governance weaknesses, and other
lainnya yang dapat mengakibatkan penurunan citra Bank. incidents that can result in a decrease image of the Bank.
Tujuan utama manajemen risiko untuk risiko reputasi adalah The main objective of risk management for reputation risk
untuk mengantisipasi dan meminimalkan dampak kerugian is to anticipate and minimize the impact of losses from
dari risiko reputasi Bank. the Bank’s reputation risk.
Struktur Organisasi Manajemen Organizational Structure of Reputation
Risiko Reputasi Risk Management
Pengelolaan risiko reputasi melibatkan berbagai pihak dalam Reputation risk management involves various parties within
Bank melalui penerapan 3 (tiga) lini pertahanan (three lines the Bank through the implementation of 3 (three) lines of
of defense) yang berfungsi sebagai berikut: defense which function as follows:
1. Lini Pertahanan Pertama merupakan Direksi dan seluruh 1. The First Line of Defense is the Board of Directors and
karyawan. all employees.
2. Lini Pertahanan Kedua, terdiri dari Divisi Corporate 2. The Second Line of Defense, consists of the Corporate
Secretary dan Divisi Satuan Kerja Manajemen Risiko. Secretary Division and Risk Management Work Unit
Division.
3. Lini Pertahanan Ketiga adalah Divisi SKAI. 3. The Third Line of Defense is SKAI Division.
Kebijakan dan Mekanisme dalam Rangka Policies and Mechanism in the Framework
Meningkatkan Kualitas Pelayanan kepada of Increasing Service Quality to Customers
Nasabah dan Pemangku Kepentingan and Other Stakeholders to Control
Lainnya untuk Mengendalikan Reputation Risk
Risiko Reputasi
Bank telah membentuk layanan contact center yang secara The Bank has established a contact center service
khusus menangani keluhan nasabah melalui layanan telepon that specifically handles customer complaints through
24 (dua puluh empat) jam dan melakukan monitoring atas 24 (twenty four) hour telephone service and monitors
keluhan nasabah serta tindak lanjutnya. Dalam rangka customer complaints and their follow-up. In order to
pengendalian risiko reputasi, Bank melakukan beberapa hal control reputation risk, the Bank, among others, conducts
di antaranya: the following matters:
1. Tersedianya ketentuan penanganan pengaduan nasabah 1. The availability of provisions for handling customer
yang secara jelas mengatur kebijakan, prosedur, unit complaints that clearly regulate policies, procedures,
kerja yang melakukan pemantauan dan pelaporan work units that monitor and report on the handling of
seputar penanganan pengaduan nasabah. customer complaints.
2. Pemantauan terhadap jumlah dan penyelesaian 2. Monitoring the number and settlement of customer
pengaduan nasabah serta pemberitaan negatif tentang complaints as well as negative news about Bank
Bank Victoria. Victoria.
Pengelolaan Risiko Reputasi pada Reputation Risk Management in
Saat Krisis Times Wof Crisis
1. Pengelolaan krisis komunikasi dikoordinasikan oleh 1. The management of communication crisis coordinated
pihak internal dan eksternal Bank termasuk media massa by the Bank’s internal and external parties, including mass
dengan alur protokol komunikasi dan penanggung media under the flow of communication protocol and
jawab komunikasi. the person in charge of communication.
2. Bank memiliki business continuity plan untuk 2. The Bank has a business continuity plan to minimize
meminimalisasi gangguan usaha Bank dan mempercepat the Bank’s business disruption and accelerate crisis
proses pemulihan krisis pada risiko reputasi. recovery process of reputation risk.
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Risiko Stratejik Strategic Risk
Risiko stratejik adalah risiko akibat ketidaktepatan dalam Strategic Risk is a risk as a result of incorrectness in
pengambilan dan/atau pelaksanaan suatu keputusan making and/or implementing a strategic decision, as
strategis, serta kegagalan dalam mengantisipasi perubahan well as failure in anticipating changes in the business
lingkungan bisnis. Ketidakmampuan Bank dalam melakukan environment. The Bank’s inability to formulate appropriate
penyusunan strategi yang tepat dapat menimbulkan strategies may result in the failure of the Bank’s business in
kegagalan bisnis Bank di masa yang akan datang. Risiko ini the future. This risk also includes the Bank’s ability to develop
juga mencakup kemampuan Bank dalam mengembangkan competitiveness and create a competitive advantage in
daya saing dan menciptakan keunggulan kompetitif Bank the midst of the increasingly tight banking competition.
di tengah kompetisi perbankan yang semakin ketat.
Tujuan utama manajemen risiko untuk risiko stratejik The main objective of risk management for strategic risk is
adalah memastikan bahwa proses manajemen risiko to ensure that the risk management process can minimize
dapat meminimalkan kemungkinan dampak negatif dari the potential negative impact of inaccuracy of strategic
ketidaktepatan pengambilan keputusan stratejik dan decision making and failure in anticipating changes in
kegagalan dalam mengantisipasi perubahan lingkungan the business environment. The Bank sets and achieves
bisnis. Bank menetapkan dan mencapai tujuan strategis strategic objectives to provide optimal results for
untuk memberikan hasil yang optimal bagi pemangku stakeholders while maintaining a balance between risk and
kepentingan dengan tetap menjaga keseimbangan antara profit, in line with changes in macroeconomic conditions
risiko dan keuntungan, sejalan dengan perubahan kondisi and customer needs.
makroekonomi dan kebutuhan nasabah.
Bank selalu mengevaluasi kinerja bisnis dari waktu ke waktu The Bank always evaluates the business performance from
yang disesuaikan dengan perubahan internal maupun time to time in accordance with the Bank’s internal and
eksternal Bank guna memperkecil risiko stratejik Bank. external changes to minimize the Bank’s strategic risks.
Struktur Organisasi Manajemen Organizational Structure of Strategic
Risiko Stratejik Risk Management
Pengelolaan risiko stratejik melibatkan berbagai pihak dalam Strategic management involves various parties within
Bank melalui penerapan 3 (tiga) lini pertahanan (three lines the Bank through the implementation of 3 (three) lines of
of defense) yang berfungsi sebagai berikut: defense which function as follows:
1. Lini Pertahanan Pertama merupakan Direksi, Senior 1. The First Line of Defense is the Board of Directors,
Executive Vice President, dan Unit Bisnis. Senior Executive Vice President, and Business Units.
2. Lini Pertahanan Kedua, terdiri dari Divisi Corporate 2. The Second Line of Defense, consists of the Corporate
Secretary, Divisi Accounting, dan Divisi Satuan Kerja Secretary Division, Accounting Division, and Risk
Manajemen Risiko. Management Work Unit Division.
3. Lini Pertahanan Ketiga adalah Divisi SKAI. 3. The Third Line of Defense is SKAI Division.
Bank memiliki sistem pengendalian internal untuk The Bank has an internal control system for strategic
manajemen risiko stratejik, mencakup pengawasan risk management, which includes regular monitoring
secara berkala atas kinerja Bank yang berdampak pada of the Bank’s performance that have an impact on
pendapatan usaha dan budaya pengendalian risiko business revenues, and a strategic risk control culture
stratejik yang melibatkan seluruh lini bisnis Bank. that involves all of the Bank’s business lines.
Kebijakan Bank dalam Mengidentifikasi dan Bank Policies to Identify and Respond to
Merespons Perubahan Lingkungan Bisnis, Changes in Business Environment, External
baik Eksternal maupun Internal and Internal
Penyusunan strategi Bank dituangkan dalam rencana bisnis The formulation of the Bank’s strategy is set forth in
Bank melalui serangkaian diskusi yang melibatkan jajaran the Bank’s business plan through a series of discussions
manajemen. Kebijakan umum atau arahan strategis yang involving management ranks. The general policies or
dirumuskan Bank adaptif terhadap perubahan lingkungan, strategic directions formulated by the Bank are made
baik internal maupun eksternal dan dilakukan dalam adaptive to internal and external environment changes and
perspektif jangka pendek maupun jangka menengah, yang carried out in a short-term and medium-term perspective,
dikaji ulang secara berkala minimal setahun sekali. reviewed periodically at least once a year.
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Struktur Permodalan dan Manajemen Risiko
Capital Structure and Risk Management
Bank selalu mengevaluasi kinerja bisnis dari waktu ke The Bank always evaluates the business performance from
waktu yang disesuaikan dengan perubahan internal time to time in accordance with the Bank’s internal and
maupun eksternal Bank guna memperkecil risiko stratejik external changes to minimize the Bank’s strategic risks,
Bank, seperti melakukan langkah strategis di tengah such as taking strategic steps in the midst of economic
ketidakpastian ekonomi dengan mempertimbangkan dan uncertainty by considering and adjusting several activities
menyesuaikan beberapa aktivitas yang dilakukan secara carried out manually or conventionally to the digitalization
manual atau konvensional ke dalam proses digitalisasi. process.
Mekanisme untuk Mengukur Kemajuan yang Mechanism to Measure Progress Achieved
Dicapai dari Rencana Bisnis yang Ditetapkan from the Defined Business Plan
Pemantauan dan evaluasi atas pencapaian kinerja keuangan Monitoring and evaluation of the Bank’s financial
Bank terhadap target yang telah disusun mendapatkan performance achievement against the targets set have
perhatian penuh dari manajemen Bank, yang secara khusus received the Bank’s management full attention, which is
menjadi pembahasan dalam rapat Direksi secara rutin setiap specifically discussed in the Board of Directors’ meetings
bulan atau antara Dewan Komisaris dengan Direksi. regularly on a monthly basis or between the Board of
Commissioners and the Board o Directors.
Risiko Kepatuhan Compliance Risk
Risiko kepatuhan adalah risiko akibat Bank tidak Compliance risk is a risk due to the Bank’s failure to comply
mematuhi dan/atau tidak melaksanakan peraturan with and/or enforce the applicable laws and regulations.
perundang-undangan dan ketentuan yang berlaku. Failure to manage compliance risk may cause the Bank to
Kegagalan dalam mengelola risiko kepatuhan tersebut be subject to sanctions and penalties from the regulator,
dapat menyebabkan Bank terkena sanksi dan denda dari and therefore, affecting the Bank’s business continuity and
regulator serta berdampak terhadap kelangsungan usaha governance.
Bank, sehingga dapat memengaruhi tata kelola Bank.
Risiko kepatuhan dapat bersumber dari perilaku hukum, Compliance risk may arise from legal behavior, which is
yaitu perilaku atau aktivitas Bank yang menyimpang the Bank’s behavior or activity that deviates from or violates
atau melanggar dari ketentuan dan/atau peraturan the provisions and/or laws and regulations. Whereas,
perundang-undangan. Sedangkan perilaku organisasi, organizational behavior is the Bank’s behavior or activity
yaitu perilaku atau aktivitas Bank yang menyimpang atau that deviates from or in contrary to the generally accepted
bertentangan dari standar yang berlaku secara umum. standards.
Tujuan utama manajemen risiko untuk risiko kepatuhan The main objective of risk management for compliance risk
adalah untuk memastikan bahwa proses manajemen risiko is to ensure that the risk management process can minimize
dapat meminimalkan kemungkinan dampak negatif yang the possibility of negative impacts that deviates or violates
menyimpang atau melanggar standar dan/atau peraturan the generally accepted standards and/or laws and
dan perundang-undangan yang berlaku. regulations.
Struktur Organisasi Manajemen Organizational Structure of Compliance
Risiko Kepatuhan Risk Management
Pengelolaan risiko kepatuhan melibatkan berbagai pihak Compliance management involves various parties within
dalam Bank melalui penerapan 3 (tiga) lini pertahanan the Bank through the implementation of 3 (three) lines of
(three lines of defense) yang berfungsi sebagai berikut: defense which function as follows:
1. Lini Pertahanan Pertama merupakan Risk Taking 1. The First Line of Defense is Risk Taking Unit or
Unit atau unit bisnis dan/atau fungsi pendukung business unit and/or supporting function that operates
yang bergerak atau mendukung aktivitas penghasil or supports incomegenerating activities that own and
pendapatan yang memiliki dan mengelola risiko. manage risk.
2. Lini Pertahanan Kedua terdiri dari Divisi Compliance, 2. The Second Line of Defense consists of the Compliance,
System Procedure & Coordinator Customer Protection; System Procedure & Coordinator Customer Protection
Unit AML, CTF & WMD; dan Divisi Satuan Kerja Division; Unit AML, CTF & WMD; and Risk Management
Manajemen Risiko. Work Unit Division.
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3. Lini Pertahanan Ketiga adalah Divisi SKAI. 3. The Third Line of Defense is SKAI Division.
Penerapan manajemen risiko kepatuhan melibatkan The implementation of compliance risk management
berbagai pihak dalam Bank. Organisasi manajemen involves various parties within the Bank.
risiko kepatuhan melibatkan pengawasan aktif Dewan The compliance risk management organization involves
Komisaris dan Direksi yang berperan mengawasi active supervision of the Board of Commissioners
kebijakan dan pelaksanaan fungsi kepatuhan dalam and the Board of Directors whose role is to oversee
pengelolaan risiko kepatuhan serta mewujudkan the policy and implementation of compliance
terlaksananya budaya kepatuhan pada semua tingkatan function in managing compliance risk and realizing
organisasi dan kegiatan usaha Bank. Untuk mendukung the implementation of a compliance culture at all levels of
pelaksanaan fungsi risiko kepatuhan tersebut, Bank the organization and the Bank’s business activities. To
membentuk Komite Implementasi dan Pemantauan support the implementation of compliance risk function,
GCG. the Bank established GCG Implementation and Monitoring
Committee.
Strategi Manajemen Risiko dan Efektivitas Risk Management Strategy and
Penerapan Manajemen Risiko Kepatuhan Effectiveness of Compliance Risk
Management Implementation
Penerapan manajemen risiko kepatuhan disesuaikan The implementation of compliance risk management is
dengan ukuran dan kompleksitas usaha Bank tidak terlepas adjusted to the Bank’s business size and complexity, which
dari pengawasan aktif Dewan Komisaris dan Direksi dalam is inseparable from the active supervision of the Board
merumuskan strategi dengan memperhatikan tingkat risiko of Commissioners and Board of Directors in formulating
yang akan diambil dan risiko toleransi guna mendorong strategies by considering the risk appetite and risk tolerance
terciptanya budaya kepatuhan, menetapkan sistem dan in order to promote the creation of a compliance culture,
prosedur yang akan digunakan untuk penyusunan ketentuan to establish system and procedure that will be used for
dan pedoman internal Bank, serta melakukan tindakan the preparation of the Bank’s internal provisions and
pencegahan agar kebijakan dan/atau keputusan tidak guidelines, and to take preventive actions so that
menyimpang dari ketentuan dan perundang-undangan the policies and/or decisions do not deviate from
yang berlaku. the applicable provisions, laws and regulations.
Adapun strategi yang diterapkan Bank dalam penerapan Strategies implemented by the Bank in implementing
manajemen risiko kepatuhan, di antaranya sebagai berikut: compliance risk management include the following:
1. Arahan dari Top Manajemen, Direksi yang 1. Direction from the Top Management, Board of Directors
dikoordinasikan oleh kepatuhan mengembangkan coordinated by compliance to develop and implement
dan mengimplementasikan budaya kepatuhan a culture of compliance within the organization.
di dalam organisasi. Kepatuhan merupakan bagian dari Compliance is part of the Bank’s Key Performance
Key Performance Indicator Bank dan disosialisasikan Indicators and is disseminated through Board of
melalui pesan Direktur, pelatihan Bank, dan berbagai Directors’ messages, the Bank’s training, and other
pendekatan lainnya. approaches.
2. Menetapkan program Kode Etik dan kepatuhan, di mana 2. Establishing Code of Conduct and compliance
Dewan dan Manajemen Senior, dan semua staf berbagi program, in which the Board and Senior Management,
rasa tanggung jawab untuk melindungi aset reputasi and all staff share a sense of responsibility to protect
dan keuangan Bank melalui budaya perilaku etis dan the Bank’s reputation and financial assets through
kepatuhan terhadap peraturan internal dan eksternal. a culture of ethical behavior and compliance with
internal and external regulations.
3. Membangun Budaya Perusahaan yang berintegritas, 3. Establishing a Company Culture with integrity, which
yang diturunkan dari atas ke bawah. Budaya integritas is passed down from the top to the bottom. A culture
adalah inti dari program etika dan kepatuhan yang of integrity is at the heart of an effective ethics and
efektif. compliance program.
4. Penilaian risiko terhadap risiko yang signifikan dan risiko 4. Risk assessment of significant risks and highest
konsentrasi tertinggi dalam organisasi, dan memberikan concentration risks within the organization, and
tindakan dasar yang diperlukan untuk menghindari, providing basic actions required to avoid, mitigate,
memitigasi, atau memulihkan risiko tersebut. or remediate such risks.
5. Program pengujian dan pemantauan yang kuat untuk 5. A robust testing and monitoring program to help ensure
membantu memastikan lingkungan pengendalian efektif. an effective control environment.
6. Tindakan penegakan hukum seperti pemantauan 6. Enforcement actions such as ongoing monitoring
berkelanjutan terhadap kewajiban peraturan. of regulatory obligations.
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Struktur Permodalan dan Manajemen Risiko
Capital Structure and Risk Management
Pemantauan dan Pengendalian Monitoring and Controlling Compliance Risk
Risiko Kepatuhan
Pemantauan dan pengendalian yang dilakukan dalam Monitoring and control carried out in compliance risk
manajemen risiko kepatuhan antara lain dengan: management include:
1. Melakukan uji kepatuhan untuk memastikan Bank 1. Carrying out compliance test to ensure that the Bank
mematuhi ketentuan yang berlaku. complies with the applicable regulations.
2. Memantau dampak finansial dan non-finansial dari 2. Monitoring financial and non-financial impacts of
ketidakpatuhan Bank terhadap regulasi secara berkala. the Bank’s non-compliance with regulations on a regular
basis.
3. Melakukan pemantauan Kepatuhan Bulanan Key Risk 3. Monitoring Monthly Key Risk Indicator (KRI) Compliance.
Indicator (KRI).
4. Mewujudkan terlaksananya budaya kepatuhan 4. Achieving the implementation of compliance culture
pada seluruh kegiatan usaha Bank di setiap jenjang at all of the Bank’s business activities at every
organisasi, antara lain melalui pelaksanaan sosialisasi organizational level, through dissemination and training
dan pelatihan atas ketentuan dan aturan yang berlaku, on the prevailing rules and regulations, and providing
serta memberikan masukan dan saran kepada unit-unit input and advice to other units to ensure the Bank’s
lain untuk memastikan kepatuhan Bank. compliance.
5. Memberikan nasihat kepatuhan untuk direkomendasikan/ 5. Providing compliance advice to be recommended/
dilaksanakan kepada unit kerja terkait, sehubungan implemented to related units, in connection with
dengan masalah kepatuhan dan AML, penilaian compliance and AML issues, compliance assessment
kepatuhan atas tinjauan fasilitas kredit, serta penilaian of credit facility reviews, as well as assessment of
atas permasalahan kepatuhan dalam kebijakan internal/ compliance issues in internal policies/procedures/
prosedur/produk/aksi korporasi. products/corporate actions.
6. Menilai dan mengevaluasi kecukupan, dan kesesuaian 6. Assessing and evaluating the adequacy and conformity
kebijakan, ketentuan, sistem, maupun prosedur yang of the Bank’s policies, regulations, systems, and
dimiliki oleh Bank dengan ketentuan dan peraturan yang procedures against the applicable provisions and
berlaku. regulations.
7. Memantau atas pelaksanaan prinsip kehati-hatian Bank. 7. Monitoring the implementation of the Bank’s prudential
principles.
8. Mengelola risiko kepatuhan, selain dilakukan melalui 8. Managing compliance risk, in addition to conducting
uji kepatuhan, juga dilakukan melalui pemantauan compliance tests, is also conducted through monitoring
terhadap pemenuhan komitmen Bank kepada regulator, on the Bank’s commitment to the regulator, either
baik berdasarkan hasil pemeriksaan regulator maupun based on regulatory examination results or through
melalui korespondensi antara Bank dengan regulator. correspondence between the Bank and the regulator.
9. Penerapan Anti-Pencucian Uang dan Pencegahan 9. Implementing Anti-Money Laundering and
Pendanaan Terorisme di perbankan yang terdiri dari Counter-Terrorism Funding in banking consisting of
5 (lima) prinsip utama, yaitu: 5 (five) main principles, which are:
a. Pengawasan aktif Dewan Komisaris dan Direksi. a. Active monitoring of the Board of Commissioners
and Board of Directors.
b. Kebijakan dan prosedur. b. Policies and procedures.
c. Pengendalian internal. c. Internal control.
d. Sistem informasi manajemen. d. Management information system.
e. HC dan pelatihan. e. HC and training.
Risiko terkait Iklim Climate-related Risks
Perkembangan ekonomi global yang pesat serta The rapid development of global economy and
meningkatnya kesadaran terhadap isu perubahan iklim the increasing awareness of climate change issues have
telah membawa dampak signifikan pada industri perbankan. had a significant impact on banking industry. Bank Victoria
Bank Victoria menghadapi sejumlah risiko terkait iklim faces a number of climaterelated risks that can affect
yang dapat memengaruhi stabilitas keuangan, reputasi, its financial stability, reputation, and contribution to
dan kontribusi terhadap perekonomian. Pemerintah the economy. The government is committed to reducing
berkomitmen untuk menurunkan emisi gas rumah kaca greenhouse gas (GHG) emissions through various policies
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(GRK) melalui berbagai kebijakan yang diharapkan expected to have material impacts on reducing carbon
berdampak material terhadap penurunan emisi karbon. emissions. This policy will affect loans and investments that
Kebijakan ini akan berpengaruh terhadap pinjaman dan do not yet meet the net zero emission (NZE) qualifications,
investasi yang belum memenuhi kualifikasi nett zero particularly in the Bank’s financial portfolio related to
emission (NZE), khususnya dalam portofolio keuangan high-emission industries.
Bank yang terkait dengan industri penghasil emisi tinggi.
Sebagai langkah awal dalam mendukung dekarbonisasi, As the first step in supporting decarbonization, the Bank
Bank perlu mengukur emisi karbon yang terkait dengan needs to measure carbon emissions associated with
portofolio aset keuangannya. Integrasi risiko iklim ke dalam its financial asset portfolio. Integrating climate risk into
tata kelola, strategi bisnis, dan kerangka kerja manajemen governance, business strategy, and risk management
risiko menjadi krusial dalam penerapan prinsip kehati-hatian frameworks is crucial to implementing prudential
dan transisi yang adil (just and fair transition for all) menuju principle and a just and fair transition for all towards NZE
NZE tahun 2050 atau lebih awal. by 2050 or earlier.
Untuk menghadapi risiko iklim, Bank mengadopsi berbagai To address climate risk, the Bank adopts various strategies,
strategi, antara lain mengimplementasikan keuangan including implementing sustainable finance in its business
berkelanjutan dalam portofolio bisnisnya, melakukan portfolio, conducting integrated climate risk assessment
evaluasi risiko iklim secara terpadu untuk memahami to understand its potential impacts, and implementing
dampak potensialnya, dan menerapkan scenario stress test climate risk stress test scenarios to measure the resilience
risiko iklim guna mengukur ketahanan terhadap perubahan to environmental changes. In addition, the Bank supports
lingkungan. Selain itu, Bank mendukung proyek-proyek the green projects and technology investments that
hijau dan investasi teknologi yang berkontribusi pada contribute to mitigate climate change.
mitigasi perubahan iklim.
Bank perlu melakukan mitigasi terhadap risiko iklim yang The Bank needs to mitigate climate risks that can impact
dapat berdampak pada sektor perbankan. Risiko tersebut banking sector. These risks are divided into 2 (two) main
terbagi menjadi 2 (dua) kategori utama, yaitu: categories, namely:
1. Risiko transisi, merupakan risiko yang timbul akibat 1. Transition risk, is the risk that arises due to changes in
perubahan kebijakan pemerintah, kemajuan teknologi, government policy, technological advances, and social
serta dinamika sosial menuju ekonomi rendah karbon, dynamics towards a low-carbon economy. The Bank has
Bank harus menyesuaikan arah kebijakan bisnisnya, to adjust the direction of its business policies, which
yang dapat berdampak pada profitabilitas, reputasi, can impact its profitability, reputation, and asset value.
dan nilai aset.
2. Risiko fisik, dapat digolongkan menjadi 2 (dua), yaitu 2. Physical risk, can be classified into 2 (two), namely risk
risiko akibat perubahan pola iklim dalam jangka panjang, due to changes in long-term climate patterns, such as
seperti kenaikan suhu global, perubahan pola curah rising global temperatures, changes in rainfall patterns,
hujan, dan kenaikan permukaan laut. and rising sea levels.
Secara umum, dampak perubahan iklim terhadap risiko In general, the impact of climate change on banking risk is
perbankan sebagai berikut: as follows:
1. Risiko kredit, dapat berdampak pada kesehatan 1. Credit risk, can impact the financial health of debtors,
keuangan debitur, yang berpotensi menurunkan which has the potential to reduce their ability to meet
kemampuan mereka dalam memenuhi kewajiban credit obligations. In calculating Expected Credit Loss
kredit. Dalam menghitung Expected Credit Loss (ECL), the Bank needs to adjust credit risk indicators
(ECL), Bank perlu menyesuaikan indikator risiko kredit such as Probability of Default (PD), Loss Given Default
seperti Probability of Default (PD), Loss Given Default (LGD), and Exposure at Default (EAD). This adjustment
(LGD), dan Exposure at Default (EAD). Penyesuaian ini is made by considering the time period according to
dilakukan dengan mempertimbangkan jangka waktu the impact of both short-term and long-term climate
yang sesuai dengan dampak risiko iklim baik jangka risks. Climate risk can also increase CKPN on the Bank’s
pendek maupun jangka panjang. Risiko iklim juga dapat portfolio, and thus, adjustments need to be made in
meningkatkan CKPN atas portofolio Bank, sehingga calculating CKPN.
perlu dilakukan penyesuaian dalam perhitungan CKPN.
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Struktur Permodalan dan Manajemen Risiko
Capital Structure and Risk Management
2. Risiko pasar, ketidakpastian terhadap kondisi masa 2. Market risk, uncertainty about future conditions,
depan, termasuk perubahan cuaca ekstrem, bencana including extreme weather changes, natural disasters,
alam, fluktuasi ekonomi yang dapat menyebabkan economic fluctuations that may cause changes in
perubahan kebijakan regulasi, sentimen investor, regulatory policies, investor sentiment, and new
serta perkembangan teknologi baru. Hal ini dapat technology development. These matters can increase
meningkatkan volatilitas pasar keuangan, sehingga financial market volatility, resulting in a decrease in
berdampak pada penurunan peringkat kredit, devaluasi credit rating, asset devaluation, and the effectiveness
aset, serta efektivitas transaksi lindung nilai (hedging) of hedging transactions on assets owned by the Bank.
terhadap aset yang dimiliki Bank.
3. Risiko likuiditas, dalam menghadapi risiko terkait iklim, 3. Liquidity risk, in dealing with climate-related risks, can
Bank dapat berdampak pada stabilitas pendanaan Bank, have an impact on the stability of the Bank’s funding,
termasuk arus dana keluar yang lebih besar serta potensi including greater outflow of funds and the potential
meningkatnya biaya pendanaan. Bank perlu memastikan for increased funding costs. The Bank needs to ensure
kecukupan penyangga likuiditas (buffer liquidity) untuk adequate liquidity buffers to anticipate changes in
mengantisipasi perubahan lingkungan bisnis akibat the business environment due to climate impacts.
dampak iklim.
4. Risiko operasional, sehubungan dengan risiko terkait 4. Operational risk, in relation to climate-related risks,
iklim, Bank harus memastikan bahwa kegiatan the Bank must ensure that its operational activities are
operasionalnya mampu beradaptasi terhadap risiko able to adapt to climate risk, particularly in dealing with
iklim, terutama dalam menghadapi potensi gangguan potential disruptions due to environmental changes.
akibat perubahan lingkungan. Kemampuan Bank untuk The Bank’s resilience after a climate disruption is very
pulih dengan cepat (resilience) setelah terjadi gangguan important to maintain its operational sustainability.
iklim sangat penting guna menjaga kelangsungan
operasional.
Stress Test Risiko Iklim Climate Risk Stress Test
Stress test atau scenario analysis yang dilakukan The stress test or scenario analysis conducted by Bank
Bank Victoria terhadap risiko iklim merupakan tinjauan Victoria on climate risk is a comprehensive review of how
komprehensif mengenai bagaimana Bank mengintegrasikan the Bank integrates climate change risk into its strategy,
risiko perubahan iklim ke dalam strategi, tata kelola, dan governance, an risk management framework. In general,
kerangka kerja manajemen risiko. Secara umum, hasil the results of stress testin provide an overview of the
stress testing memberikan gambaran sejauh mana Bank extent to which the Bank has the policies strategies, and
telah memiliki kebijakan, strategi, dan mitigasi risiko yang risk mitigation required to deal with the impacts o climate
diperlukan untuk menghadapi dampak perubahan iklim. change.
Salah satu faktor utama dalam stress test atau scenario One main factor in stress test or scenario analysis is
analysis adalah ketersediaan dan akurasi data emisi GRK. the availability and accuracy of GHG emission data. This
Data ini sangat penting sebagai input utama dalam analisis data is very importan as the main input in scenario analysis,
skenario, khususnya dalam pengelolaan risiko transisi. particularly in managing transition risks. By monitoring
Melalui pemantauan emisi usaha yang dibiayai, baik dari the emissions of financed businesses including from credit,
kredit, pinjaman, maupun investasi, Bank dapat: loans, and investments, the Bank can do th following matters:
1. Mengidentifikasi dan mengelola risiko iklim yang 1. Identify and manage climate risks that may arise due to
mungkin timbul akibat perubahan regulasi, teknologi, change in regulation, technology, and market sentiment.
dan sentimen pasar.
2. Menentukan arah pengurangan emisi karbon dalam 2. Determine the direction of carbon emission reduction
portofolio keuangan Bank guna mendukung target in the Bank’s financial portfolio to support the Net Zero
Net Zero Emission (NZE). Emission (NZE) target.
3. Mengintegrasikan dampak perubahan iklim ke dalam 3. Integrate the impact of climate change into risk
pengelolaan risiko, guna memastikan ketahanan bisnis management, to ensure the Bank’s business resilience in
Bank dalam menghadapi tantangan lingkungan dan facing future environmental and regulatory challenges.
regulasi di masa depan.
PT Bank Victoria International Tbk
390 Laporan Tahunan dan Keberlanjutan 2025
Page 393
Integrasi Risiko terkait Iklim dalam Strategi Integration of Climate-related Risks in
dan Kerangka Manajemen Risiko the Risk Management Strategy and
Framework
Risiko terkait iklim merupakan salah satu risiko yang berpotensi Climate-related risks are among the risks with potential
memengaruhi keberlanjutan usaha Bank dalam jangka to impact the Bank’s business sustainability in the short,
pendek, jangka menengah, dan jangka panjang. Oleh karena medium, and long term. Therefore, the Bank considers
itu, Bank mempertimbangkan risiko terkait iklim, baik yang climate-related risks, both physical and transitional,
bersifat fisik maupun transisi, dalam penyusunan strategi in developing its comprehensive business strategy and risk
bisnis dan kerangka manajemen risiko secara menyeluruh. management framework.
Analisis risiko terkait iklim dilakukan dengan memperhatikan The climate-related risk analysis is conducted by
Rencana Bisnis Bank (RBB), arah kebijakan pembangunan considering the Bank’s Business Plan (RBB), national
nasional, serta target dan komitmen pemerintah development policy direction, government targets and
sebagaimana tertuang dalam dokumen Nationally commitments as outlined in the Nationally Determined
Determined Contribution (NDC) dan komitmen pencapaian Contribution (NDC) document, commitment to achieving
net zero emission, serta dokumen lain yang ditetapkan net-zero emissions, as well as other documents set by
oleh kementerian dan/atau instansi yang berwenang. relevant ministries and/or agencies. This approach aims
Pendekatan ini bertujuan untuk memastikan bahwa strategi to ensure that the Bank’s business strategy remains
bisnis Bank tetap adaptif terhadap dinamika perubahan adaptive to the dynamics of climate change and
iklim dan kebijakan transisi menuju ekonomi berkelanjutan. the transition policy towards a sustainable economy.
Bank secara bertahap mengembangkan strategi mitigasi The Bank gradually develops mitigation strategies to
untuk meminimalkan potensi dampak risiko terkait iklim minimize the potential impact of climate-related risks on
terhadap kegiatan usaha, termasuk melalui penyesuaian business activities, including by adjusting to financing
kebijakan pembiayaan, penguatan manajemen risiko, policy, strengthening risk management, and increasing
serta peningkatan kesiapan organisasi dalam menghadapi organizational readiness to address changes in the external
perubahan lingkungan eksternal. environment.
Integrasi risiko terkait iklim ke dalam aspek tata kelola, The integration of climate-related risk into aspects of
strategi bisnis, dan kerangka kerja manajemen risiko governance, business strategy, and risk management
menjadi hal yang krusial sebagai bentuk penerapan prinsip framework is crucial as a form of application of
kehati-hatian serta prinsip just and fair transition for the prudential principles and just and fair transition for
all dalam mewujudkan pencapaian NZE di tahun 2050 all principle in realizing the achievement of NZE in 2050
atau lebih awal. Bank mengadopsi praktik keuangan or earlier. The bank adopts sustainable finance practices,
berkelanjutan, melakukan evaluasi risiko iklim terpadu, dan conducts integrated climate risk evaluations, and develops
mengembangkan skenario stress test risiko iklim untuk climate risk stress testing scenarios to understand their
memahami dampak potensialnya terhadap portofolio. Selain potential impact on the portfolio. In addition, the Bank also
itu, Bank juga berupaya mendukung proyek-proyek hijau seeks to support green projects and invest in technology
dan berinvestasi dalam inovasi teknologi yang berkontribusi innovations that contribute to mitigate the climate change.
pada mitigasi perubahan iklim.
Tata Kelola dan Tanggung Jawab dalam Governance and Responsibilities in
Pengelolaan Risiko terkait Iklim Climate-related Risk Management
Pengelolaan risiko terkait iklim dilaksanakan dalam kerangka Climate-related risk management is carried out within
tata kelola yang selaras dengan struktur organisasi Bank. governance framework that is in line with the Bank’s
Direksi bertanggung jawab untuk menyusun kebijakan, organizational structure. The Board of Directors is
strategi, serta memastikan implementasi pengelolaan risiko responsible for developing policies and strategies, and
terkait iklim berjalan secara efektif dan terintegrasi dalam ensuring that climate-related risk management is carried out
manajemen risiko Bank. effectively and integrated into the Bank’s risk management.
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2025 Annual and Sustainability Report 391
Page 394
Struktur Permodalan dan Manajemen Risiko
Capital Structure and Risk Management
Dewan Komisaris melakukan pengawasan dan evaluasi The Board of Commissioners supervises and evaluates
atas kebijakan serta pelaksanaan pengelolaan risiko terkait the policies and implementation of climate-related risk
iklim yang ditetapkan oleh Direksi, termasuk memberikan management established by the Board of Directors,
arahan perbaikan apabila diperlukan. Unit kerja terkait including by providing guidance for improvements
berperan sesuai dengan fungsi dan kewenangannya dalam when necessary. Relevant units play a role in supporting
mendukung identifikasi, pemantauan, dan pengelolaan the identification, monitoring, and management of
risiko terkait iklim. climate-related risks, in accordance with their respective
functions and authorities.
Struktur organisasi manajemen risiko yang dimiliki Bank The Bank’s risk management organizational structure
dinilai memadai untuk mendukung pengelolaan risiko terkait is deemed adequate to support climate-related risk
iklim, dengan mekanisme koordinasi antar unit kerja yang management, with a clear and hierarchical coordination
jelas dan berjenjang. mechanism across units.
Kebijakan, Prosedur, dan Limit Risiko Climate-related Risk Policies, Procedures,
terkait Iklim and Limits
Bank memiliki kebijakan dan prosedur manajemen risiko The Bank has risk management policies and procedures
yang mencakup risiko terkait iklim sebagai bagian dari covering climate-related risks as part of its risk management
kebijakan penerapan manajemen risiko sesuai dengan implementation policy in accordance with the Financial
ketentuan Otoritas Jasa Keuangan mengenai penerapan Services Authority regulations on risk management
manajemen risiko bagi bank umum. Kebijakan dan prosedur implementation for commercial banks. These policies and
tersebut disusun untuk memastikan risiko terkait iklim procedures are prepared to ensure that climate-related
dapat diidentifikasi, diukur, dipantau, dan dikendalikan risks can be adequately identified, measured, monitored,
secara memadai. and controlled.
Kebijakan dan prosedur terkait risiko iklim mengacu kepada Policies and procedures related to climate risk refer to
Surat Keputusan Direksi No. 005/SK-DIR/03/25 tentang the Board of Directors Decision Letter
Kebijakan Manajemen Risiko (Kebijakan Utama Kerangka No. 005/SK-DIR/03/25 on Risk Management Policy (Main
Kerja Manajemen Risiko). Risk Management Framework Policy).
Pengendalian Risiko terkait Iklim Melalui Climate-related Risk Management Through
Three Lines of Defence Three Lines of Defense
Bank memperhitungkan risiko terkait iklim dalam kerangka The Bank calculates climate-related risks within its internal
pengendalian internal melalui penerapan three lines of control framework through the implementation of three lines
defence. Lini pertama, yaitu unit bisnis dan unit operasional, of defense. First line, namely business unit and operational
bertanggung jawab dalam mengelola risiko terkait iklim yang unit, is responsible for managing climate-related risks
melekat pada aktivitas usaha. Lini kedua, yang mencakup inherent in business activities. Second line, which includes
fungsi manajemen risiko dan kepatuhan, berperan dalam risk management and compliance functions, plays a role in
menyusun kebijakan, melakukan pemantauan, serta preparing policies, monitoring, and ensuring compliance
memastikan kepatuhan terhadap ketentuan yang berlaku. with applicable regulations. Third line, namely SKAI, carries
Lini ketiga, yaitu SKAI, melakukan penilaian independen out independent assessment of the effectiveness of
atas efektivitas penerapan pengelolaan risiko terkait iklim. climate-related risk management implementation.
Penerapan three lines of defence tersebut bertujuan untuk The implementation of the three lines of defense aims to
memastikan bahwa identifikasi, pengukuran, dan mitigasi ensure that the identification, measurement, and mitigation
risiko terkait iklim dilakukan secara tepat, komprehensif, dan of climate-related risks are carried out in an appropriate,
berkesinambungan. comprehensive, and sustainable manner.
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Peran masing-masing lini pertahanan dalam pengelolaan The role of every line of defense in managing climate-
risiko terkait iklim diuraikan sebagai berikut: related risks is outlined as follows:
1. Lini Pertahanan Pertama 1. First Line of Defense
Risk Taking Unit (Bank-wide) yang terdiri dari Divisi Risk Taking Unit (Bank-wide), consisting of the Change
Change Management Office, Divisi Commercial Management Office Division, Commercial Banking
Banking, Divisi SME & Consumer Banking, Divisi Credit Division, SME & Consumer Banking Division, Credit Risk
Risk Review, Divisi Special Asset Management (SAM), Review Division, Special Asset Management (SAM)
dan Divisi HCM & GA. Division, and HCM & GA Division.
Lini ini berfungsi pada level operasional yang merupakan This line serves at the operational level and is the owner
pemilik proses, tanggung jawab, dan kewajiban untuk of the process, responsibility, and obligation to assess,
menilai, mengendalikan, serta memitigasi risiko terkait control, and mitigate climate-related risks.
iklim.
2. Lini Pertahanan Kedua 2. Second Line of Defense
Risk Function Owner (RFO) terdiri dari Unit Credit Risk Function Owner (RFO) consists of Credit
Monitoring & Collection, Divisi Loan & Trade Operation, Monitoring & Collection Unit, Loan & Trade Operations
Divisi Satuan Kerja Manajemen Risiko, dan Divisi Division, Risk Management Work Unit Division, and
Compliance, System Procedure, & Coordinator the Compliance, System Procedure, & Customer
Customer Protection. Protection Coordinator Division.
Lini ini berfungsi sebagai kontrol yang memfasilitasi, This line serves as a control that facilitates and monitors
serta memonitor efektivitas implementasi dari praktik the effectiveness of risk management practices carried
manajemen risiko yang dilakukan oleh fungsi di level out by functions at the operational level, while also
operasional sekaligus membantu melaporkan semua assisting in reporting all information related to these
informasi yang menyangkut mengenai risiko tersebut. risks.
3. Lini Pertahanan Ketiga 3. Third Line of Defense
SKAI merupakan Lini Pertahanan Ketiga dalam Risiko SKAI is the Third Line of Defense for climate risk.
iklim. SKAI berfungsi untuk melakukan tinjauan SKAI serves to conduct independent and objective
secara independen dan objektif terhadap kualitas dan review of the quality and effectiveness of internal
efektivitas kerangka pengendalian internal dan sistem control framework and overall systems, as well as
secara keseluruhan, serta kerangka pengelolaan risiko the risk management framework, by considering
dengan memperhatikan perubahan dalam metodologi, changes in methodology, business and risk profiles, and
profil bisnis dan risiko, serta kualitas data yang terkait data quality related to the impact of climate change
dengan dampak risiko perubahan iklim. risks.
Risiko Keuangan terkait Iklim dan Climate-related Financial Risk and
Kecukupan Risk Appetite Risk Appetite Adequacy
Bank mengidentifikasi, memantau, dan mengelola risiko The Bank identifies, monitors, and manages climate-related
keuangan terkait iklim yang berpotensi memengaruhi financial risks that could potentially impact its financial
kondisi keuangan, termasuk permodalan dan likuiditas. condition, including capital and liquidity. Such risks are
Risiko tersebut dipertimbangkan dalam penetapan risk considered in establishing the Bank’s risk appetite and
appetite dan kerangka manajemen risiko Bank guna risk management framework to ensure its financial
memastikan ketahanan keuangan Bank dalam menghadapi resilience in facing the impacts of climate change.
dampak perubahan iklim.
Pendekatan pengelolaan risiko keuangan terkait iklim The approach to climate-related financial risk management
dilakukan secara proporsional dengan mempertimbangkan is implemented proportionally, by considering the Bank’s
skala usaha, kompleksitas bisnis, serta tingkat eksposur business scale, complexity, and level of exposure to such
Bank terhadap risiko tersebut. risks.
Pada tahun 2025, Bank telah menyampaikan laporan terkait In 2025, the Bank submitted its first report on Climate Risk
Climate Risk Stress Testing (CRST) untuk pertama kalinya Stress Testing (CRST) to the regulators.
kepada regulator.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 393
Page 396
Struktur Permodalan dan Manajemen Risiko
Capital Structure and Risk Management
Evaluasi terhadap Efektivitas Evaluation of Risk Management
Manajemen Risiko Effectiveness
Divisi Satuan Kerja Manajemen Risiko bersama The Risk Management Work Unit Division, together
Divisi/Unit terkait secara berkala mengevaluasi with related Divisions/Units, periodically evaluates
implementasi sistem manajemen risiko. Evaluasi ini the implementation of risk management system. This
bertujuan untuk mengidentifikasi setiap potensi evaluation aims to identify any potential weaknesses
kelemahan dalam pelaksanaan pengendalian internal. in the implementation of internal control. Therefore,
Dengan demikian, Bank dapat secara proaktif mengambil the Bank can proactively take appropriate steps to
langkah-langkah yang tepat untuk memperkuat strategi strengthen the risk management strategy, in line with
pengelolaan risiko, selaras dengan perkembangan dan the latest developments and dynamics of the Bank.
dinamika terbaru Bank. Proses evaluasi sistem manajemen The risk management system evaluation process ensures
risiko memastikan bahwa Bank selalu berada di jalur yang that the Bank is always on the right track in facing
tepat dalam menghadapi berbagai tantangan dan risiko various challenges and risks that exist, while increasing
yang ada, sekaligus meningkatkan ketahanan operasional its operational resilience in the ever-changing business
di lingkungan bisnis yang terus berubah. environment.
Pernyataan Dewan Komisaris Statement of the Board of
dan Direksi atas Kecukupan Commissioners and Board of Directors
Manajemen Risiko on the Adequacy of Risk Management
Pada tahun 2025, Dewan Komisaris dan Direksi melakukan In 2025, the Board of Commissioners and Board of Directors
penelaahan menyeluruh terhadap pelaksanaan sistem comprehensively reviewed the implementation of the Bank’s
manajemen risiko di lingkungan Bank. Hasil penelaahan risk management system. The review results indicated that
tersebut menunjukkan bahwa sistem yang diterapkan the implemented system was effective in identifying,
telah berjalan secara efektif dalam mengidentifikasi, controlling, and responding to various potential risks that
mengendalikan, dan merespons berbagai potensi risiko emerged during the current period. The accuracy in policy
yang timbul selama periode berjalan. Ketepatan dalam implementation and rapid response to risk dynamics help
penerapan kebijakan serta respons yang cepat terhadap support the Bank’s operational continuity without causing
dinamika risiko turut mendukung keberlangsungan significant disruption to its business performance.
operasional Bank tanpa menimbulkan gangguan signifikan
terhadap kinerja usaha.
PT Bank Victoria International Tbk
394 Laporan Tahunan dan Keberlanjutan 2025
Page 397
Tabel Utama (Key metrics) - Bank secara Individual
Main Table (Key metrics) - Bank Individually
(dalam juta Rupiah / in million Rupiah)
Periode
Period
No. Deskripsi 30 September Description
31 Desember 2025 31 Desember 2024
2025 30 Juni 2025 31 Maret 2025
31 December 2025 31 December 2024
30 September 30 June 2025 31 March 2025
(Audited) (Audited)
2025
a b c d e
Modal yang Tersedia (nilai) / Available Capital (value)
1. Modal Inti Utama (CET 1) 4,000,450 4,011,666 4,020,965 3,618,146 3,584,008 Common Equity Tier (CET 1)
2. Modal Inti (Tier 1) 4,000,450 4,011,666 4,020,965 3,618,146 3,584,008 Core Capital (Tier 1)
3. Total Modal 5,129,996 4,699,770 4,759.314 4,397,796 4,417,941 Total Capital
Aset Tertimbang Menurut Risiko (Nilai) / Risk Weighted Assets (Value)
Total Aset Tertimbang Menurut
4. 21,514,081 21,272,073 21,117,917 20,922,394 20,523,306 Total Risk Weighted Assets (RWA)
Risiko (ATMR)
Rasio Modal Berbasis Risiko dalam Bentuk Persentase dari ATMR / Risk-Based Capital Ratio as a Percentage of RWA
5. Rasio (CET 1) (%) 18.59 18.86 19.04 17.29 17.46 CET 1 Ratio (%)
6. Rasio Tier 1 (%) 18.59 18.86 19.04 17.29 17.46 Tier 1 Ratio (%)
7. Rasio Total Modal (%) 23.84 22.09 22.54 21.02 21.52 Total Capital Ratio (%)
Tambahan CET1 yang Berfungsi sebagai Buffer dalam Bentuk Persentase dari ATMR* / Additional CET1, which Functions as a Buffer as a Percentage of RWA*
Capital Conservation buffer Capital Conservation Buffer
8. 0.00 0.00 0.00 0.00 0.00
(2,5% dari ATMR) (%) (2.5% of RWA) (%)
Countercyclical Buffer Countercyclical Buffer
9. 0.00 0.00 0.00 0.00 0.00
(0 - 2,5% dari ATMR) (%) (0-2.5% of RWA) (%)
Capital Surcharge untuk Bank Capital Surcharge for Systemic
10. 0.00 0.00 0.00 0.00 0.00
Sistemik (1% - 2,5%) (%) Banks (1%-2.5%) (%)
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
Total CET 1 sebagai buffer Total CET 1 as Buffer
11. 0.00 0.00 0.00 0.00 0.00
(Baris 8 + Baris 9 + Baris 10) (Row 8 + Row 9 + Row 10)
12. Komponen CET1 untuk buffer 0.00 0.00 0.00 0.00 0.00 CET1 Components for buffer
395
Page 398
(dalam juta Rupiah / in million Rupiah)
396
Periode
Period
No. Deskripsi 30 September Description
31 Desember 2025 31 Desember 2024
2025 30 Juni 2025 31 Maret 2025
31 December 2025 31 December 2024
30 September 30 June 2025 31 March 2025
(Audited) (Audited)
2025
a b c d e
Rasio Pengungkit sesuai Basel III* / Leverage Ratio According to Basel III*
Capital Structure and Risk Management
13. Total Eksposur 37,787,709 36,011,681 35,087,970 33,155,673 32,454,298 Total Exposure
Struktur Permodalan dan Manajemen Risiko
PT Bank Victoria International Tbk
Nilai Rasio Pengungkit, Termasuk Leverage Ratio Value, Including
Dampak dari Penyesuaian terhadap the Impact of Adjustments to
Laporan Tahunan dan Keberlanjutan 2025
Pengecualian Sementara atas Temporary Exemptions on Current
14. 11.09 11.49 11.77 14.07 11.67
Penempatan Giro pada Bank Account Placements with Bank
Indonesia dalam Rangka Memenuhi Indonesia in Order to Meet GWM
Ketentuan GWM (Jika Ada) (%) Requirements (If Any) (%)
Nilai Rasio Pengungkit, Tidak Leverage Ratio Value, Excluding
Termasuk Dampak dari Penyesuaian the Impact of Adjustments to
terhadap Pengecualian Sementara Temporary Exemptions on Current
14b. 10.75 11.14 11.46 13.26 11.04
atas Penempatan Giro pada Bank Account Placements with Bank
Indonesia dalam Rangka Memenuhi Indonesia in Order to Meet GWM
Ketentuan GWM (Jika Ada) (%) Requirements (If Any) (%)
Nilai Rasio Pengungkit, Termasuk Leverage Ratio Value, Including
Dampak dari penyesuaian terhadap the Impact of Adjustments to
Pengecualian Sementara atas Temporary Exemptions on Current
Penempatan Giro pada Bank Account Placements with
Indonesia dalam Rangka Memenuhi Bank Indonesia in Order to Meet
14c. 11.09 11.49 11.77 14.07 11.67
Ketentuan GWM (Jika Ada), yang GWM Requirements (If Any), which
Telah Memasukkan Nilai Rata-Rata has Included the Average Value
dari Nilai Tercatat Aset Securities of the Gross Carrying Value of
Financing Transaction (SFT) secara Securities Financing Transaction
gross (%) (SFT) Assets (%)
Nilai Rasio Pengungkit, Tidak Leverage Ratio Value, Excluding
Termasuk Dampak dari Penyesuaian the Impact of Adjustments to
terhadap Pengecualian Sementara Temporary Exemptions on Current
atas Penempatan Giro pada Bank Account Placements with
14d. Indonesia dalam Rangka Memenuhi 10.75 11.14 11.46 13.26 11.04 Bank Indonesia in Order to Meet
Ketentuan GWM (Jika Ada), yang GWM Requirements (If Any), which
Telah Memasukkan Nilai Rata-Rata has Included the Average Value of
dari Nilai Tercatat Aset SFT secara the Gross Carrying Value of SFT
gross (%) Assets (%)
Page 399
(dalam juta Rupiah / in million Rupiah)
Periode
Period
No. Deskripsi 30 September Description
31 Desember 2025 31 Desember 2024
2025 30 Juni 2025 31 Maret 2025
31 December 2025 31 December 2024
30 September 30 June 2025 31 March 2025
(Audited) (Audited)
2025
a b c d e
Rasio Kecukupan Likuiditas (LCR)** / Liquidity Adequacy Ratio (LCR)**
Total Aset Likuid Berkualitas Tinggi Total High Quality Liquid Assets
15. 8,810,998 8,467,112 7,75,163.55 7,117,391.96 7,130,371.00
(HQLA) (HQLA)
Total Arus Kas Keluar Bersih
16. 4,495,634 4,549,977 3,084,285.06 3,692,350.82 4,302,832.00 Total Net Cash Outflows
(net cash outflow)
17. LCR (%) 236.74 245.72 203.77 192.76 174.55 LCR (%)
Rasio Pendanaan Stabil Bersih (NSFR)*** / Net Stable Funding Ratio (NSFR)***
Total Pendanaan Stabil yang Tersedia
18. 23,734,017 24,084,311 22,133,117.26 21,955,877.65 22,223,815.00 Total Available Stable Funding (ASF)
(ASF)
Total Pendanaan Stabil yang
19. 19,093,874 18,055,360 17,775,344.46 16,835,551.83 2,107,074.00 Total Required Stable Funding (RSF)
Diperlukan (RSF)
20. NSFR (%) 124.30 133.39 124.52 130.41 133.90 NSFR (%)
Analisis Kualitatif
Qualitative Analysis
1. Capital Adequency Ratio (CAR) pada 31 Desember 2025 adalah sebesar 23,84 %, naik 1,75% dari posisi 1. The Capital Adequacy Ratio (CAR) as of 31 December 2025 was 23.84%, increasing by 1.75% from
30 September 2025. Peningkatan ini disebabkan adanya peningkatan total modal yang terjadi bulan 30 September 2025. This increase was due to the increase in total capital in December 2025. The Total
desember tahun 2025. Rasio Total Modal berada di atas ketentuan regulator yaitu paling rendah sebesar Capital Ratio was above the minimum regulatory requirement of 8%.
8%.
2. Leverage Ratio pada 31 Desember 2025 adalah sebesar 10,75% atau berada diatas ketentuan Otoritas 2. The Leverage Ratio as of 31 December 2025 was 10.75%, exceeding the minimum requirement of
Jasa Keuangan yaitu paling rendah sebesar 3% sebagaimana yang diwajibkan di Peraturan Otoritas Jasa 3% set by Financial Services Authority as stipulated in Financial Services Authority Regulations
Keuangan No. 31/POJK.03./2019. No. 31/POJK.03./2019.
* Pengungkapan kuantitatif sesuai Peraturan Otoritas Jasa Keuangan No. 31/POJK.03/2019 / Quantitative disclosures are in accordance with Financial Services Authority Regulation No. 31/POJK.03/2019
** Pengungkapan kuantitatif sesuai Peraturan Otoritas Jasa Keuangan No. 42/POJK.03/2015 / Quantitative disclosures are in accordance with Financial Services Authority Regulation No. 42/POJK.03/2015
*** Pengungkapan kuantitatif sesuai Peraturan Otoritas Jasa Keuangan No. 50/POJK.03/2017 / Quantitative disclosures are in accordance with Financial Services Authority Regulation No. 50/POJK.03/2017
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
397
Page 400
Tabel Perbedaan antara Cakupan Konsolidasi dan Mapping pada Laporan Keuangan sesuai Standar Akuntansi Keuangan
398
dengan Kategori Risiko sesuai dengan Ketentuan Otoritas Jasa Keuangan Kategori Risiko (LI 1)
Table of Difference between Consolidated and Mapping Coverage on the Financial Statements in accordance with
the Financial Accounting Standards with Risk Categories in accordance with the Financial Services Authority Provisions
for Risk Category (LI 1).
(dalam juta Rupiah / in million Rupiah)
Nilai Tercatat Masing-Masing Risiko
Carrying Value of Each Risk
Nilai Tercatat
Nilai Tercatat Tidak Mengacu
Capital Structure and Risk Management
sebagaimana
berdasarkan pada Persyaratan
Tercantum dalam Sesuai Kerangka
Struktur Permodalan dan Manajemen Risiko
Prinsip Permodalan atau
PT Bank Victoria International Tbk
Publikasi Laporan Sesuai Kerangka Counterparty Sesuai Kerangka Sesuai Kerangka
Aset Kehati-Hatian berdasarkan
Keuangan Risiko Kredit Credit Risk Sekuritisasi Risiko Pasar
Assets Carrying Pengurangan Modal
Laporan Tahunan dan Keberlanjutan 2025
Carrying Value In Accordance In Accordance In Accordance In Accordance
Value based Not Refer
as Stated in with Credit Risk with Counterparty with Securitization with Market Risk
on Prudential to Capital
Published Financial Framework Credit Risk Framework Framework
Principle Requirements or
Statements Framework
Based on Capital
Reduction
a b c d e f g
Kas
46,336 46,336 46,336 - - - -
Cash
Penempatan pada Bank
Indonesia 1,238,091 1,238,091 1,238,091 - - - -
Placements with Bank Indonesia
Penempatan pada Bank lain
1,722,376 1,722,376 1,722,376 - - - -
Placements with Other Banks
Tagihan Spot dan Derivatif/
Forward
278 278 - - - - 278
Spot and Derivative/Forward
Receivables
Surat Berharga yang Dimiliki
10,075,612 10,075,612 10,075,349 - 262 - 1
Securities
Surat Berharga yang Dijual
dengan Janji Dibeli Kembali
(repo) - - - - - - -
Securities Sold Under
Repurchase Agreement (Repo)
Page 401
(dalam juta Rupiah / in million Rupiah)
Nilai Tercatat Masing-Masing Risiko
Carrying Value of Each Risk
Nilai Tercatat
Nilai Tercatat Tidak Mengacu
sebagaimana
berdasarkan pada Persyaratan
Tercantum dalam Sesuai Kerangka
Prinsip Permodalan atau
Publikasi Laporan Sesuai Kerangka Counterparty Sesuai Kerangka Sesuai Kerangka
Aset Kehati-Hatian berdasarkan
Keuangan Risiko Kredit Credit Risk Sekuritisasi Risiko Pasar
Assets Carrying Pengurangan Modal
Carrying Value In Accordance In Accordance In Accordance In Accordance
Value based Not Refer
as Stated in with Credit Risk with Counterparty with Securitization with Market Risk
on Prudential to Capital
Published Financial Framework Credit Risk Framework Framework
Principle Requirements or
Statements Framework
Based on Capital
Reduction
a b c d e f g
Tagihan atas Surat Berharga
yang Dibeli dengan Janji Dijual
Kembali (Reverse Repo)
- - - - - - -
Receivables from Securities
Purchased Under Resale
Agreement (Reverse Repo)
Tagihan Akseptasi
21,291 21,291 21,291 - - - -
Acceptances Receivable
Kredit yang Diberikan
22,380,166 22,380,166 22,380,166 - - - -
Loans
Pembiayaan Syariah
- - - - - - -
Sharia Financing
Penyertaan Modal
- - - - - - -
Equity Participation
Aset Keuangan Lainnya
325,114 325,114 365,356 - - - (40,242)
Other Financial Assets
Cadangan Kerugian Penurunan
Nilai Aset Keuangan -/-
Allowance for Impairment
Losses on Financial Assets -/-
a. Surat berharga yang Dimiliki
(1,153) (1,153) - - - - (1,153)
Securities
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
b. Kredit yang Diberikan dan
Pembiayaan Syariah (558,646) (558,646) (462,066) - - - (96,580)
Loans and Sharia Financing
399
Page 402
(dalam juta Rupiah / in million Rupiah)
400
Nilai Tercatat Masing-Masing Risiko
Carrying Value of Each Risk
Nilai Tercatat
Nilai Tercatat Tidak Mengacu
sebagaimana
berdasarkan pada Persyaratan
Tercantum dalam Sesuai Kerangka
Prinsip Permodalan atau
Publikasi Laporan Sesuai Kerangka Counterparty Sesuai Kerangka Sesuai Kerangka
Aset Kehati-Hatian berdasarkan
Keuangan Risiko Kredit Credit Risk Sekuritisasi Risiko Pasar
Assets Carrying Pengurangan Modal
Carrying Value In Accordance In Accordance In Accordance In Accordance
Value based Not Refer
as Stated in with Credit Risk with Counterparty with Securitization with Market Risk
on Prudential to Capital
Published Financial Framework Credit Risk Framework Framework
Principle Requirements or
Statements Framework
Capital Structure and Risk Management
Based on Capital
Reduction
Struktur Permodalan dan Manajemen Risiko
PT Bank Victoria International Tbk
a b c d e f g
Laporan Tahunan dan Keberlanjutan 2025
c. Lainnya
(74) (74) - - - - (74)
Others
Aset Tidak Berwujud
37,657 37,657 - - - - 37,657
Intangible Assets
Akumulasi Amortisasi Aset Tidak
Berwujud -/-
(24,015) (24,015) - - - - (24,015)
Accumulated Amortisation of
Intangible Assets -/-
Aset Tetap dan Inventaris
486,379 486,379 423,227 - - - 63,152
Fixed Assets and Inventory
Akumulasi Penyusutan Aktiva
Tetap dan Inventaris -/-
(104,749) (104,749) - - - - (104,749)
Accumulated Depreciation of
Fixed Assets and Inventory -/-
Aset Non-Produktif
-
Non-Earning Assets
a. Properti Terbengkalai
31,149 31,149 - - - - 31,149
Abandoned Property
b. Agunan yang Diambil Alih
295,723 295,723 295,723 - - - -
Foreclosed assets
c. Rekening Tunda
1,649 1,649 - - - - 1,649
Suspense Accounts
d. Aset Antarkantor
- - - - - - -
Inter-Branch Assets
Aset Lainnya
228,512 228,512 116,725 - - - 111,787
Other Assets
Total Aset
36,201,697 36,201,697 36,222,574 - 262 - (21,139)
Total Assets
Page 403
(dalam juta Rupiah / in million Rupiah)
Nilai Tercatat Masing-Masing Risiko
Carrying Value of Each Risk
Nilai Tercatat
Nilai Tercatat Tidak Mengacu
sebagaimana
berdasarkan pada Persyaratan
Tercantum dalam Sesuai Kerangka
Prinsip Permodalan atau
Publikasi Laporan Sesuai Kerangka Counterparty Sesuai Kerangka Sesuai Kerangka
Aset Kehati-Hatian berdasarkan
Keuangan Risiko Kredit Credit Risk Sekuritisasi Risiko Pasar
Assets Carrying Pengurangan Modal
Carrying Value In Accordance In Accordance In Accordance In Accordance
Value based Not Refer
as Stated in with Credit Risk with Counterparty with Securitization with Market Risk
on Prudential to Capital
Published Financial Framework Credit Risk Framework Framework
Principle Requirements or
Statements Framework
Based on Capital
Reduction
a b c d e f g
LIABILITAS DAN EKUITAS / LIABILITIES AND EQUITY
LIABILITAS / LIABILITIES
Giro
3,350,471 3,350,471 - - - - 1,327,022
Demand Deposits
Tabungan
3,775,826 3,775,826 - - - - 3,158,543
Savings Deposits
Deposito
17,168,401 17,168,401 - - - - 14,821,300
Time Deposits
Uang Elektronik
- - - - - - -
Electronic Money
Liabilitas kepada Bank Indonesia
- - - - - - -
Liabilities to Bank Indonesia
Liabilitas kepada Bank Lain
2,580,560 2,580,560 - - - - 1,045,673
Liabilities to Other Banks
Liabilitas Spot dan Derivatif/
Forward
3,551 3,551 - - - - 21
Spot and Derivative/Forward
Liabilities
Liabilitas atas Surat Berharga
yang Dijual dengan Janji Dibeli
Kembali (repo)
693,569 693,569 - - - - -
Liabilities on Securities Sold
Under Repurchase Agreement
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
(repo)
Liabilitas Akseptasi
21,291 21,291 - - - - -
Acceptances Payable
401
Page 404
(dalam juta Rupiah / in million Rupiah)
402
Nilai Tercatat Masing-Masing Risiko
Carrying Value of Each Risk
Nilai Tercatat
Nilai Tercatat Tidak Mengacu
sebagaimana
berdasarkan pada Persyaratan
Tercantum dalam Sesuai Kerangka
Prinsip Permodalan atau
Publikasi Laporan Sesuai Kerangka Counterparty Sesuai Kerangka Sesuai Kerangka
Aset Kehati-Hatian berdasarkan
Keuangan Risiko Kredit Credit Risk Sekuritisasi Risiko Pasar
Assets Carrying Pengurangan Modal
Carrying Value In Accordance In Accordance In Accordance In Accordance
Value based Not Refer
as Stated in with Credit Risk with Counterparty with Securitization with Market Risk
on Prudential to Capital
Published Financial Framework Credit Risk Framework Framework
Principle Requirements or
Statements Framework
Capital Structure and Risk Management
Based on Capital
Reduction
Struktur Permodalan dan Manajemen Risiko
PT Bank Victoria International Tbk
a b c d e f g
Laporan Tahunan dan Keberlanjutan 2025
Surat Berharga yang Diterbitkan
3,922,381 3,922,381 - - - - 498,308
Securities Issued
Pinjaman/Pembiayaan yang
Diterima - - - - - - 900,212
Borrowings
Setoran Jaminan
- - - - - - -
Guarantee Deposits
Liabilitas Antarkantor
- - - - - - -
Inter-branch Liabilities
Liabilitas Lainnya
316,725 316,725 - - - - 181,640
Other Liabilities
Kepentingan Minoritas
(Minority Interest) - - - - - - 17
Minority Interest
Total Liabilitas
31,832,776 31,832,776 - - - - 31,832,776
Total Liabilities
EKUITAS / EQUITY
Modal Disetor
Paid-In Capital
a. Modal Dasar
4,100,000 4,100,000 - - - - 4,100,000
Authorized Capital
b. Modal yang Belum
Disetor -/- (2,258,058) (2,258,058) - - - - (2,258,058)
Unpaid Capital -/-
Page 405
(dalam juta Rupiah / in million Rupiah)
Nilai Tercatat Masing-Masing Risiko
Carrying Value of Each Risk
Nilai Tercatat
Nilai Tercatat Tidak Mengacu
sebagaimana
berdasarkan pada Persyaratan
Tercantum dalam Sesuai Kerangka
Prinsip Permodalan atau
Publikasi Laporan Sesuai Kerangka Counterparty Sesuai Kerangka Sesuai Kerangka
Aset Kehati-Hatian berdasarkan
Keuangan Risiko Kredit Credit Risk Sekuritisasi Risiko Pasar
Assets Carrying Pengurangan Modal
Carrying Value In Accordance In Accordance In Accordance In Accordance
Value based Not Refer
as Stated in with Credit Risk with Counterparty with Securitization with Market Risk
on Prudential to Capital
Published Financial Framework Credit Risk Framework Framework
Principle Requirements or
Statements Framework
Based on Capital
Reduction
a b c d e f g
c. Saham yang Dibeli Kembali
(Treasury Stock) -/- - - - - - - -
Treasury Stocks -/-
Tambahan Modal Disetor
Additional Paid-In Capital
a. Agio
667,789 667,789 - - - - 667,789
Agio
b. Disagio -/-
- - - - - - -
Disagio -/-
c. Dana Setoran Modal
- - - - - - -
Capital Deposit Fund
d. Lainnya
- - - - - - -
Others
Penghasilan Komprehensif Lain
Other Comprehensive Income
a. Keuntungan
332,074 332,074 - - - - 332,074
Gain
b. Kerugian -/-
- - - - - - -
Loss -/-
Cadangan
Reserve
a. Cadangan Umum
252,200 252,200 - - - - 252,200
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
General Reserves
b. Cadangan Tujuan
- - - - - - -
Appropriated Reserves
403
Page 406
(dalam juta Rupiah / in million Rupiah)
404
Nilai Tercatat Masing-Masing Risiko
Carrying Value of Each Risk
Nilai Tercatat
Nilai Tercatat Tidak Mengacu
sebagaimana
berdasarkan pada Persyaratan
Tercantum dalam Sesuai Kerangka
Prinsip Permodalan atau
Publikasi Laporan Sesuai Kerangka Counterparty Sesuai Kerangka Sesuai Kerangka
Aset Kehati-Hatian berdasarkan
Keuangan Risiko Kredit Credit Risk Sekuritisasi Risiko Pasar
Assets Carrying Pengurangan Modal
Carrying Value In Accordance In Accordance In Accordance In Accordance
Value based Not Refer
as Stated in with Credit Risk with Counterparty with Securitization with Market Risk
on Prudential to Capital
Published Financial Framework Credit Risk Framework Framework
Principle Requirements or
Statements Framework
Capital Structure and Risk Management
Based on Capital
Reduction
Struktur Permodalan dan Manajemen Risiko
PT Bank Victoria International Tbk
a b c d e f g
Laporan Tahunan dan Keberlanjutan 2025
Laba/Rugi
Profit/Loss
a. Tahun-Tahun Lalu
1,143,172 1,143,172 - - - - 1,143,172
Previous Years
b. Tahun Berjalan
131,745 131,745 - - - - 131,745
For the Year
c. Dividen yang Dibayarkan
-/- Total Ekuitas yang
dapat Diatrebusikan
kepada Pemilik - - - - - - -
Dividend Paid -/- Total
Equity Redeemable
to Owners
Total Ekuitas
4,368,921 4,368,921 - - - - 4,368,921
Total Equity
Total Liabilitas dan Ekuitas
36,201,697 36,201,697 - - - - 36,201,697
Total Liabilities and Equity
Analisis Kualitatif
Qualitative Analysis
Page 407
Tabel Perbedaan Utama antara Nilai Tercatat sesuai Standar Akuntansi Keuangan dengan Nilai Eksposur sesuai dengan
Ketentuan Otoritas Jasa Keuangan (LI 2)
Table of Key Differences between Carrying Value in Accordance with the Financial Accounting Standards and Exposure
Value in accordance with Financial Services Authority Regulations (LI 2)
(dalam juta Rupiah / in million Rupiah)
Kerangka
Kerangka Risiko Kerangka Kerangka risiko
Counterparty
Kredit sekuritisasi pasar
Total credit risk
Credit Risk Securitization Market risk
Counterparty credit
Framework framework framework
risk framework
a b c d e
Nilai Tercatat Aset sesuai dengan Asset Carrying Value in Accordance
Cakupan Konsolidasi Ketentuan with Consolidation Scope of
36,201,697 36,222,575 262 - -
Kehati-Hatian (sebagaimana Prudential Regulations
Dilaporkan pada Tabel LI 1) (as Reported in Table LI 1)
Nilai Tercatat Liabilitas sesuai Liabilities Carrying Value in
Lingkup sesuai dengan Cakupan Accordance with Consolidation
Konsolidasi Ketentuan Kehati-Hatian 31,832,776 - - - - Scope of Prudential Regulations
(sebagaimana Dilaporkan pada Tabel (as Reported in Table LI1)
LI 1)
Total Nilai Bersih sesuai dengan Total Net Value in Accordance with
Cakupan Konsolidasi Ketentuan 4,368,921 36,222,575 262 - - Consolidation Scope of Prudential
Kehati-Hatian Regulations
Nilai Rekening Administratif 7,008,658 7,008,658 - - - Administrative Account Value
Perbedaan Valuasi - - - - - Difference in Valuation
Perbedaan antara Netting Rules, Differences between Netting Rules,
Selain dari yang Termasuk pada - - - - - Aside from those Included in Line 2
Baris 2
Perbedaan Provisi - - - - - Difference in Provisions
Perbedaan Prudential Filters - - - - - Difference in Prudential Filters
Nilai Eksposur yang
The Exposure Value Considered,
Dipertimbangkan, sesuai dengan
- - - - - in Accordance with Consolidation
Cakupan Konsolidasi Ketentuan
Scope of Prudential Regulations
Kehati-Hatian
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
405
Page 408
Tabel Penjelasan Mengenai Perbedaan Antara Nilai Eksposur sesuai
406
Standar Akuntansi Keuangan dengan Ketentuan Otoritas Jasa Keuangan (LIA)
Table of Explanation on the Differences between the Exposure Values
in Accordance with the Financial Accounting Standards and Financial Services Authority Provisions (LIA)
Tidak Terdapat Perbedaan Antara Nilai Tercatat Sesuai Standar Akuntansi Keuangan, Sebagaimana Dilaporkan Pada Laporan Keuangan dan Nilai Eksposur Sesuai Ketentuan Kehati-hatian
There Is No Difference Between The Recorded Value According To Financial Accounting Standards, As Reported In The Financial Statements and The Exposure Value According To Prudential Regulations
Tabel Komposisi Permodalan (CC1) - Bank secara individual
Capital Structure and Risk Management
Table of Capital Composition (CC1) - Bank Individually
Struktur Permodalan dan Manajemen Risiko
(dalam juta Rupiah / in million Rupiah)
PT Bank Victoria International Tbk
31 Desember 2025
No. Komponen Component
Laporan Tahunan dan Keberlanjutan 2025
31 December 2025
Modal Inti Utama (Common Equity Tier I)/CET 1: Instrumen dan Tambahan Modal Disetor / Common Equity Tier I Capital: Instruments and Reserves
Directly Issued Qualifying Common Share (and Equivalent for Non-Joint Stock
1. Saham Biasa (Termasuk stock surplus) 2,509,731
Companies) Capital Plus Related Stock Surplus
2. Laba Ditahan 1,274,917 Retained Earnings
3. Akumulasi Penghasilan Komprehensif Lain (dan Cadangan Lain) 551,510 Accumulated Other Comprehensive Income (and Other Reserves)
Directly Issued Capital Subject to Phase Out from CET 1
4. Modal yang Termasuk Phase Out dari Cet 1 N/A
(Only Applicable to Non-Joint Stock Companies)
Common Share Capital Issued by Subsidiaries and Held by Third Parties
5. Kepentingan Non-Pengendali yang Dapat Diperhitungkan -
(Amount Allowed in Group CET 1)
6. CET 1 sebelum Regulatory Adjustment 4,000,450 Common Equity Tier 1 Capital Before Regulatory Adjustments
CET 1: Faktor Pengurang (Regulatory Adjustment) / Common Equity Tier 1 Capital: regulatory adjustments
Selisih kurang jumlah penyesuaian nilai wajar dari instrumen keuangan dalam Trading
7. - Prudential Valuation Adjustments
Book
8. Goodwill (setelah dikurangi kewajiban pajak terkait) - Goodwill (Net of Related Tax Liability)
9. Aset Tidak Berwujud Lainnya (Selain Mortgage-Servicing Rights) (13,642) Other Intangibles Other than Mortgage-Servicing Rights (Net of related Tax Liability)
Deferred Tax Assets that Rely on Future Profitability Excluding those Arising from
10. Aset Pajak Tangguhan yang Berasal dari Future Profitability N/A
Temporary Differences (Net of related Tax Liability)
11. Cash-Flow Hedge Reserve N/A Cash-Flow Hedge Reserve
12. Shortfall on Provisions to Expected Losses N/A Shortfall on Provisions to Expected Losses
13. Keuntungan Penjualan Aset dalam Transaksi Sekuritisasi - Securitisation Gain on Sale (as Set Out in Paragraph 562 of Basel II Framework)
14. Peningkatan/ Penurunan Nilai Wajar atas Kewajiban Keuangan (DVA) - Gains and Losses Due to Changes in Own Credit Risk on Fair Valued Liabilities
15. Aset Pensiun Manfaat Pasti N/A Defined-Benefit Pension Fund Net Assets
Page 409
(dalam juta Rupiah / in million Rupiah)
31 Desember 2025
No. Komponen Component
31 December 2025
Investasi Pada Saham Sendiri (Jika Belum di Net dalam Modal di Laporan Posisi Investments in Own Shares (If Not Already Netted off Paid-In
16. N/A
Keuangan) Capital on Reported Balance Sheet)
17. Kepemilikan Silang pada Instrumen CET 1 pada Entitas Lain - Reciprocal Crossholdings in Common Equity
Investasi pada Modal Bank, Entitas Keuangan dan Asuransi di Luar Cakupan Investments in the Capital of Banking, Financial and Insurance Entities that are
Konsolidasi secara Ketentuan, Net Posisi Short yang Diperkenankan, Dimana Bank Outside the Scope of Regulatory Consolidation, Net of Eligible Short Positions,
18. N/A
Tidak Memiliki Lebih dari 10% Modal Saham yang Diterbitkan where the Bank Does Not Own More than 10% of the Issued Share Capital
(Jumlah di Atas Batasan 10%) (Amount above 10% Threshold)
Investasi Signifikan pada Saham Biasa Bank, Entitas Keuangan dan Asuransi di Significant Investments in the Common Stock of Banking, Financial and Insurance
19. Luar Cakupan Konsolidasi secara Ketentuan, Net Posisi Short yang Diperkenankan N/A Entities that are Outside the Scope of Regulatory Consolidation, Net of Eligible
(Jumlah di Atas Batasan 10%) Short Positions (Amount Above 10% Threshold)
20. Mortgage Servicing Rights - Mortgage Servicing Rights (Amount Above 10% Threshold)
Aset Pajak Tangguhan Yang Berasal Dari Perbedaan Temporer (Jumlah Di Atas Deferred Tax Assets Arising From Temporary Differences (Amount Above 10%
21. N/A
Batasan 10%, Net Dari Kewajiban Pajak) Threshold, Net Of Related Tax Liability)
22. Jumlah Melebihi Batasan 15% dari: N/A Amount Exceeding the 15% Threshold
23. Investasi Signifikan pada Saham Biasa Financials N/A Of which: Significant Investments In the Common Stock of Financials
24. Mortgage servicing rights N/A Of which: Mortgage Servicing Rights
25. Pajak Tangguhan dari Perbedaan Temporer N/A Of which: Deferred Tax Assets Arising From Temporary Differences
26. Penyesuaian berdasarkan Ketentuan Spesifik Nasional National Specific Regulatory Adjustments
26a. Selisih PPKA dan CKPN - Difference between PPAP and CKPN
26b. PPKA non-produktif (257,262) PPAP for Non-Earning Assets
26c. Aset Pajak Tangguhan (93,096) Deferred Tax Assets
26d. Penyertaan - Equity Investments
26e. Kekurangan Modal pada Perusahaan Anak Asuransi N/A Capital Deficiency in Insurance Subsidiaries
26f. Eksposur Sekuritisasi - Securitization Exposures
26g. Lainnya - Others
Penyesuaian pada CET 1 Akibat AT 1 dan Tier 2 Lebih Kecil Daripada Faktor Regulatory Adjustments Applied to Common Equity Tier 1 due to Insufficient
27. -
Pengurangnya Additional Tier 1 and Tier 2 to Cover Deductions
28. Jumlah Pengurang (Regulatory Adjustment) terhadap CET 1 (364,000) Total Regulatory Adjustments to Common Equity CET 1
29. Jumlah CET 1 Setelah Faktor Pengurang 3,636,450 Common Equity Tier 1 capital (CET1)
Modal Inti Tambahan (AT 1): Instrumen / Additional Tier 1 capital: instruments
30. Instrumen AT 1 yang Diterbitkan oleh Bank (Termasuk Stock Surplus) - Directly Issued Qualifying Additional Tier 1 Instruments Plus related Stock Surplus
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
31. Yang Diklasifikasikan sebagai Ekuitas berdasarkan Standar Akuntansi - Of which: Classified as Equity Under Applicable Accounting Standards
407
Page 410
(dalam juta Rupiah / in million Rupiah)
408
31 Desember 2025
No. Komponen Component
31 December 2025
32. Yang Diklasifikasikan sebagai Liabilitas berdasarkan Standar Akuntansi - Of which: Classified as Liabilities Under Applicable Accounting Standards
33. Modal yang Termasuk Phase Out dari AT 1 N/A Directly Issued Capital Instruments Subject to Phase Out from Additional Tier 1
Instrumen AT 1 yang Diterbitkan oleh Entitas Anak yang Diakui dalam Perhitungan Additional Tier 1 Instruments (and CET1 Instruments Not Included in Row 5) Issued
34. -
KPMM secara Konsolidasi by Subsidiaries and Held by Third Parties (Amount Allowed in Group AT1)
35. Instrumen yang Diterbitkan Entitas Anak yang termasuk Phase Out N/A Of which: Instruments Issued by Subsidiaries Subject to Phase Out
36. Jumlah AT 1 Sebelum Regulatory Adjustment - Additional Tier 1 Capital Before Regulatory Adjustments
Capital Structure and Risk Management
Modal Inti Tambahan: Faktor Pengurang (Regulatory Adjustment) / Additional Tier 1 Capital: Regulatory Adjustments
Struktur Permodalan dan Manajemen Risiko
PT Bank Victoria International Tbk
37. Investasi pada Instrumen AT 1 Sendiri N/A Investments in Own Additional Tier 1 Instruments
Laporan Tahunan dan Keberlanjutan 2025
38. Kepemilikan Silang pada Instrumen AT 1 pada Entitas Lain - Reciprocal Crossholdings in Additional Tier 1 Instruments
Investasi pada Modal Bank, Entitas Keuangan dan Asuransi di Luar Cakupan Investments in the Capital of Banking, Financial and Insurance Entities that are
Konsolidasi secara Ketentuan, Net Posisi Short yang Diperkenankan, dimana Bank Outside the Scope of Regulatory Consolidation, Net of Eligible Short Positions,
39. N/A
Tidak Memiliki Lebih dari 10% Modal Saham yang Diterbitkan Where the Bank Does Not Own More than 10% of the Issued Common Share Capital
(Jumlah di Atas Batasan 10%) of the Entity (Amount Above 10% Threshold)
Investasi Signifikan pada Modal Bank, Entitas Keuangan dan Asuransi di Luar Significant Investments in the Capital of Banking, Financial and Insurance Entities that
40. N/A
Cakupan Konsolidasi secara Ketentuan (Net Posisi Short yang Diperkenankan) are Outside the Scope of Regulatory Consolidation (Net of Eligible Short Positions)
41. Penyesuaian berdasarkan Ketentuan Spesifik Nasional National Specific Regulatory Adjustments
41a. Penempatan Dana pada Instrumen AT 1 pada Bank Lain - Exposure to Additional AT1 Capital Instruments Issued by Other Banks
Regulatory Adjustments Applied to Additional Tier 1 due to Insufficient Tier 2 to
42. Penyesuaian pada AT 1 Akibat Tier 2 Lebih Kecil Daripada Faktor Pengurangnya -
Cover Deductions
43. Jumlah Faktor Pengurang (Regulatory Adjustment) terhadap AT 1 - Total Regulatory Adjustments to Additional Tier 1 Capital
44. Jumlah AT 1 Setelah Faktor Pengurang - Additional Tier 1 capital (AT1)
45. Jumlah Modal Inti (Tier 1) (CET 1 + AT 1) 3,636,450 Tier 1 Capital (T1 = CET 1 + AT 1)
Modal Pelengkap (Tier 2): Instrumen dan Cadangan / Tier 2 Capital: Instruments and Provisions
46. Instrumen Tier 2 yang Diterbitkan oleh Bank (Termasuk Stock Surplus) 888,500 Directly Issued Qualifying Tier 2 Instruments Plus Related Stock Surplus
47. Modal yang Termasuk Phase Out dari Tier 2 N/A Directly Issued Capital Instruments Subject to Phase Out from Tier 2
Instrumen Tier 2 yang Umum PPKA atas Aset Produktif yang Wajib Dihitung dengan The Common Tier 2 Instrument for PPKA on Earning Assets that Must be Calculated
48. -
Jumlah Paling Tinggi Sebesar 1,25% dari ATMR untuk Risiko Kredit at a Maximum Amount of 1.25% of RWA for Credit Risk
49. Modal yang Diterbitkan Entitas Anak yang Termasuk Phase Out N/A Of which: Instruments Issued by Subsidiaries Subject to Phase Out
Cadangan Umum PPKA atas Aset Produktif yang Wajib Dihitung dengan Jumlah
50. 241,045 Provisions
Paling Tinggi Sebesar 1,25% dari ATMR untuk Risiko Kredit
51. Jumlah Modal Pelengkap (Tier 2) Sebelum Faktor Pengurang 1,129,545 Tier 2 Capital Before Regulatory Adjustments
Page 411
(dalam juta Rupiah / in million Rupiah)
31 Desember 2025
No. Komponen Component
31 December 2025
Modal Pelengkap (Tier 2): Faktor Pengurang (Regulatory Adjustment) / Tier 2 Capital: Regulatory Adjustments
52. Investasi pada Instrumen Tier 2 Sendiri N/A Investments in Own Tier 2 Instruments
53. Kepemilikan Silang pada Instrumen Tier 2 pada Entitas Lain N/A Reciprocal Crossholdings in Tier 2 Instruments and Other TLAC Liabilities
Investasi pada Kewajiban TLAC Modal Bank, Entitas Keuangan dan Asuransi di Investments in the Other TLAC Liabilities of Banking, Financial and Insurance Entities
Luar Cakupan Konsolidasi secara Ketentuan, Net Posisi Short yang Diperkenankan, that are Outside the Scope of Regulatory Consolidation and where the Bank Does
54. di mana Bank Tidak Memiliki Lebih dari 10% Modal Saham yang Diterbitkan; Nilai N/A Not Own More than 10% of the Issued Common Share Capital of the Entity: Amount
Sebelumnya Ditetapkan dengan Threshold 5% namun tidak lagi Memenuhi Kriteria Previously Designated for the 5% Threshold but that No Longer Meets
(untuk Bank Sistemik) the Conditions (for G-SIBs Only)
Investasi Signifikan pada Modal atau Instrumen TLAC Bank, Entitas Keuangan dan Significant Investments in the Capital and Other TLAC Liabilities of Banking,
55. Asuransi di Luar Cakupan Konsolidasi Secara Ketentuan (Net Posisi Short yang N/A Financial and Insurance Entities that are Outside the Scope of Regulatory
Diperkenankan) Consolidation (Net of Eligible Short Positions)
56. Penyesuaian berdasarkan Ketentuan Spesifik Nasional National Specific Regulatory Adjustments
56a. Sinking Fund - Sinking Fund
56b. Penempatan Dana pada Instrumen Tier 2 pada Bank Lain - Exposure to Tier 2 Capital Instruments Issued by Other Banks
57. Jumlah Faktor Pengurang (Regulatory Adjustment) Modal Pelengkap - Total Regulatory Adjustments to Tier 2 Capital
58. Jumlah Modal Pelengkap (Tier 2) Setelah Regulatory Adjustment 1,129,545 Tier 2 Capital (T 2)
59. Total Modal (Modal Inti + Modal Pelengkap) 4,765,995 Total Capital (TC = T 1 + T 2)
60. Total Aset Tertimbang Menurut Risiko (ATMR) 21,514,081 Total Risk Weighted Assets (RWA)
Rasio Kecukupan Pemenuhan Modal Minimum (KPMM) dan Tambahan Modal (Capital Buffer) / Capital Ratios and Buffers
61. Rasio CET 1 (Persentase terhadap ATMR) 18.59 CET 1 (as a Percentage of RWA)
62. Rasio Modal Inti Tier 1 (Persentase terhadap ATMR) 18.59 Tier 1 (as a Percentage of RWA)
63. Rasio Total Modal (Persentase terhadap ATMR) 23.84 Total Capital (as a Percentage of RWA)
64. Buffer (Persentase terhadap ATMR) N/A Buffer (Percentage of RWA)
65. Capital Conservation Buffer N/A Capital Conservation Buffer
66. Countercyclical Buffer N/A Countercyclical Buffer
67. Higher Loss Absorbency Requirement N/A Higher Loss Absorbency Requirement
Untuk Bank Umum Konvensional: CET 1 yang Tersedia untuk Memenuhi Buffer
(Persentase terhadap ATMR) untuk Kantor Cabang dari Bank yang Berkedudukan
68. - CET 1 Available to Meet Buffers (as a Percentage of RWA)
di Luar Negeri: Bagian Dana Usaha yang Ditempatkan dalam CEMA (Diungkapkan
sebagai Persentase dari ATMR) yang Tersedia untuk Memenuhi Buffer
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
409
Page 412
(dalam juta Rupiah / in million Rupiah)
410
31 Desember 2025
No. Komponen Component
31 December 2025
National Minima (jika Berbeda dari Basel 3) / National Minima (if Different from Basel 3)
69. Rasio Terendah CET 1 Nasional (jika Berbeda dengan Basel 3) N/A National CET 1 Minimum Ratio (if Different from Basel 3 minimum)
70. Rasio Terendah Tier 1 Nasional (jika berbeda dengan Basel 3) N/A National Tier 1 Minimum Ratio (if Different from Basel 3 Minimum)
71. Rasio Terendah Total Modal Nasional (jika Berbeda dengan Basel 3) N/A National Total Capital Minimum Ratio (if different from Basel 3 minimum)
Jumlah di Bawah Batasan Pengurangan (Sebelum Pembobotan Risiko) / Amounts Below the Thresholds for Deduction (Before Risk Weighting)
Capital Structure and Risk Management
Investasi Non-Signifikan pada Modal atau Kewajiban TLAC Lainnya pada Entitas Non-Significant Investments in the Capital and Other
72. N/A
Keuangan Lain TLAC Liabilities of Other Financial Entities
Struktur Permodalan dan Manajemen Risiko
PT Bank Victoria International Tbk
73. Investasi Signifikan pada Saham Biasa Entitas Keuangan N/A Significant Investments in the Common Stock of Financials
74. Mortgage Servicing Rights (Net dari Kewajiban Pajak) N/A Mortgage Servicing Rights (Net of Related Tax Liability)
Laporan Tahunan dan Keberlanjutan 2025
Aset Pajak Tangguhan yang Berasal Dari Perbedaan Temporer Deferred Tax Assets Arising from Temporary Differences
75. N/A
(Net Dari Kewajiban Pajak) (Net of Related Tax Liability)
Cap Yang Dikenakan untuk Provisi pada Tier 2 / Applicable Caps on the Inclusion of Provisions in Tier 2
Provisi yang Dapat Diakui sebagai Tier 2 sesuai dengan Eksposur berdasarkan Provisions Eligible for Inclusion in Tier 2 in Respect of Exposures Subject to
76. N/A
Pendekatan Standar (Sebelum Dikenakan Cap) Standardised Approach (Prior to Application of Cap)
77. Cap atas Provisi yang Diakui sebagai Tier 2 berdasarkan Pendekatan Standar N/A Cap on Inclusion of Provisions in Tier 2 under Standardised Approach
Provisi yang Dapat Diakui sebagai Tier 2 sesuai dengan Eksposur berdasarkan Provisions Eligible for Inclusion in Tier 2 in Respect of Exposures Subject to IRB
78. N/A
Pendekatan IRB (Sebelum Dikenakan Cap) Approach (Prior to Application of Cap)
79. Cap atas Provisi yang Diakui sebagai Tier 2 berdasarkan Pendekatan IRB N/A Cap for Inclusion of Provisions in Tier 2 under IRB Approach
Instrumen Modal yang Termasuk Phase Out (Hanya Berlaku antara 1 Januari 2018 s.d. 1 Januari 2022) /
Capital Instruments Subject to Phase-Out Arrangements (Only Applicable between 1 January 2018 to 1 January 2022)
80. Cap pada CET 1 yang Temasuk Phase Out N/A Current Cap on CET 1 Instruments Subject to Phase Out Arrangements
Jumlah yang Dikecualikan dari CET 1 Karena Adanya Cap (Kelebihan di Atas Cap Amount Excluded from CET 1 Due to Cap (Excess Over
81. N/A
Setelah Redemptions dan Maturities) Cap After Redemptions and Maturities)
82. Cap pada AT 1 yang Temasuk Phase Out N/A Current Cap on AT 1 Instruments Subject to Phase Out Arrangements
Jumlah yang Dikecualikan dari AT 1 Karena Adanya Cap (Kelebihan di Atas Cap Amount Excluded from AT 1 Due to Cap (Excess Over
83. N/A
Setelah Redemptions dan Maturities) Cap After Redemptions and Maturities)
84. Cap pada Tier 2 yang Temasuk Phase Out N/A Current Cap on Tier 2 Instruments Subject to Phase Out Arrangements
Jumlah yang Dikecualikan dari Tier 2 Karena Adanya Cap (Kelebihan di Atas Cap Amount Excluded from Tier 2 Due to Cap (Excess Over
85. N/A
Setelah Redemptions dan Maturities) Cap After Redemptions and Maturities)
Analisis Kualitatif
Qualitative Analysis
Capital Adequency Ratio (CAR) pada 31 Desember 2025 adalah sebesar 23,84% atau berada di atas The Capital Adequacy Ratio (CAR) as of 31 December 2025 was 23.84% or above the minimum regulatory
ketentuan regulator yaitu paling rendah sebesar 8%. requirement of 8%.
Page 413
Tabel Rekonsiliasi Permodalan (CC 2) - Bank secara Individual
Table of Capital Reconciliation (CC 2) - Bank Individually
(dalam juta Rupiah / in million Rupiah)
31 Desember 2024
No. Pos-Pos Items
31 December 2024
ASET
ASSETS
1. Kas 46,336 Cash
2. Penempatan pada Bank Indonesia 1,238,091 Placements with Bank Indonesia
3. Penempatan Pada Bank lain 1,722,376 Placements with Other Banks
4. Tagihan Spot dan Derivatif/Forward 278 Spot and Derivative/Forward Receivables
5. Surat Berharga yang Dimiliki 10,075,612 Securities
6. Surat Berharga yang Dijual dengan Janji Dibeli Kembali (Repo) - Securities Sold under Repurchase Agreement (Repo)
7. Tagihan atas Surat Berharga yang Dibeli dengan Janji Dijual Kembali (Reverse Repo) - Receivables from Securities Purchased under Resale Agreement (Reverse Repo)
8. Tagihan Akseptasi 21,291 Acceptances Receivable
9. Kredit yang Diberikan 22,380,166 Loans
10. Pembiayaan Syariah - Sharia Financing
11. Penyertaan Modal - Equity Participation
12. Aset Keuangan Lainnya 325,114 Other Financial Assets
13. Cadangan Kerugian Penurunan Nilai Aset Keuangan -/- - Allowance for Impairment Losses on Financial Assets -/-
a. Surat Berharga yang Dimiliki (1,153) Securities
b. Kredit yang Diberikan dan Pembiayaan Syariah (558,646) Loans and Sharia Financing
c. Lainnya (74) Others
14. Aset Tidak Berwujud 37,657 Intangible Assets
Akumulasi Amortisasi Aset Tidak Berwujud -/- (24,015) Accumulated Amortisation of Intangible Assets -/-
15. Aset Tetap dan Inventaris 486,379 Fixed Assets and Inventory
Akumulasi Penyusutan Aktiva Tetap dan Inventaris -/- (104,749) Accumulated Depreciation of Fixed Assets and Inventory -/-
16. Aset Non-Produktif - Non-Earning Assets
a. Properti Terbengkalai 31,149 Abandoned Property
b. Agunan yang Diambil Alih 295,723 Foreclosed Assets
c. Rekening Tunda 1,649 Suspense Accounts
d. Aset antarkantor - Inter-branch Assets
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
17. Aset Lainnya 228,512.40 Other Assets
Total Aset 36,201,697 Total Assets
411
Page 414
(dalam juta Rupiah / in million Rupiah)
412
31 Desember 2024
No. Pos-Pos Items
31 December 2024
LIABILITAS DAN EKUITAS / LIABILITIES AND EQUITY
LIABILITAS / LIABILITIES
1. Giro 3,350,470 Demand Deposits
2. Tabungan 3,775,826 Savings Deposits
3. Deposito 17,168,401 Time Deposits
Capital Structure and Risk Management
4. Uang Elektronik - Electronic Money
Struktur Permodalan dan Manajemen Risiko
5. Liabilitas kepada Bank Indonesia - Liabilities to Bank Indonesia
PT Bank Victoria International Tbk
6. Liabilitas kepada Bank Lain 2,580,560 Liabilities to Other Banks
Laporan Tahunan dan Keberlanjutan 2025
7. Liabilitas Spot dan Derivatif/Forward 3,551 Spot and Derivative/Forward Liabilities
8. Liabilitas atas Surat Berharga yang Dijual dengan Janji Dibeli Kembali (Repo) 693,569 Liabilities on Securities Sold under Repurchase Agreement (Repo)
9. Liabilitas Akseptasi 21,291 Acceptances Payable
10. Surat Berharga yang Diterbitkan 3,922,381 Securities Issued
11. Pinjaman/Pembiayaan yang Diterima - Borrowings
12. Setoran Jaminan - Guarantee Deposits
13. Liabilitas Antarkantor - Inter-branch Liabilities
14. Liabilitas Lainnya 316,725 Other Liabilities
15. Kepentingan Minoritas (Minority Interest) - Minority Interest
Total Liabilitas 31,832,776 Total Liabilities
EKUITAS / EQUITY
16. Modal Disetor Paid-In Capital
a. Modal Dasar 4,100,000 a. Authorized Capital
b. Modal yang Belum Disetor -/- (2,258,058) b. Unpaid Capital -/-
c. Saham yang Dibeli Kembali (Treasury Stock) -/- - c. Treasury Stocks -/-
17. Tambahan Modal Disetor - Additional Paid-In Capital
a. Agio 667,789 a. Agio
b. Disagio -/- - b. Disagio -/-
c. Dana Setoran Modal - c. Capital Deposit Fund
d. Lainnya - Others
Page 415
(dalam juta Rupiah / in million Rupiah)
31 Desember 2024
No. Pos-Pos Items
31 December 2024
18. Penghasilan Komprehensif Lain - Other Comprehensive Income
a. Keuntungan 332,074 a. Gain
b. Kerugian -/- - b. Loss -/-
19. Cadangan - Reserve
a. Cadangan Umum 252,200 a. General Reserves
b. Cadangan Tujuan - b. Appropriated Reserves
20. Laba/Rugi - Profit/Loss
a. Tahun-Tahun Lalu 1,143,172 a. Previous Years
b. Tahun Berjalan 131,745 b. For the Year
c. Dividen yang Dibayarkan -/- Total Ekuitas yang dapat Diatribusikan kepada Pemilik - Dividend Paid -/- Total Equity Redeemable to Owners
Total Ekuitas 4,368,921 Total Equity
Total Liabilitas dan Ekuitas 36,201,697 Total Liabilities and Equity
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
413
Page 416
Tabel Fitur Utama Instrumen Permodalan dan Instrumen TLAC - Eligible (CCA)
414
Table of Key Features of Capital Instrument and TLAC Instrument - Eligible (CCA)
Pertanyaan Informasi Kuantitatif/Kualitatif
No.
Question Quantitative/Qualitative Information
Penerbit PT Bank Victoria PT Bank Victoria PT Bank Victoria PT Bank Victoria PT Bank Victoria PT Bank Victoria
1.
Issuer International Tbk International Tbk International Tbk International Tbk International Tbk International Tbk
Nomor Identifikasi
2. BVIC BVIC03SBCN1 BVIC03SBCN2 BVIC02SBCN1 BVIC02SBCN2 BVIC02SBCN3
Unique Identifier
Hukum yang Digunakan Hukum Indonesia Hukum Indonesia Hukum Indonesia Hukum Indonesia Hukum Indonesia Hukum Indonesia
3.
Capital Structure and Risk Management
Governing Law(s) of the Instrument Indonesian Law Indonesian Law Indonesian Law Indonesian Law Indonesian Law Indonesian Law
Struktur Permodalan dan Manajemen Risiko
Pada Saat Masa Transisi
PT Bank Victoria International Tbk
4. N/A N/A N/A N/A N/A N/A
Transitional Basel III Rules
Laporan Tahunan dan Keberlanjutan 2025
Setelah Masa Transisi
5. CET 1 Tier 2 Tier 2 Tier 2 Tier 2 Tier 2
Post-Transitional Basel III Rules
Apakah Instrumen Eligible untuk
Individu/Konsolidasi atau Konsolidasi
dan Individu Individu Individu Individu Individu Individu Individu
6.
Individual Individual Individual Individual Individual Individual
Eligible at Individual/Group/Group and
Individual
Jenis Instrumen Saham Biasa Obligasi Subordinasi Obligasi Subordinasi Obligasi Subordinasi Obligasi Subordinasi Obligasi Subordinasi
7.
Instrument Type Common Stock Subordinated Bonds Subordinated Bonds Subordinated Bonds Subordinated Bonds Subordinated Bonds
Jumlah yang Diakui dalam Perhitungan
KPMM
8. 895,195 500,000 - 250,000 150,000 60,000
Amount Recognised in Regulatory
Capital
Nilai par dari Instrumen
9. 114 500,000 750,000 250,000 150,000 60,000
Par Value of Instrument
Klasifikasi sesuai Standar Akuntansi Liabilitas - Biaya Liabilitas - Biaya Liabilitas - Biaya Liabilitas - Biaya Liabilitas - Biaya
Keuangan Ekuitas Perolehan Amortisasi Perolehan Amortisasi Perolehan Amortisasi Perolehan Amortisasi Perolehan Amortisasi
10.
Classification based on Financial Equity Liability - Amortised Liability - Amortised Liability - Amortised Liability - Amortised Liability - Amortised
Accounting Standard Cost Cost Cost Cost Cost
Tanggal Penerbitan 4 Juni 1999 12 Juli 2024 18 Juni 2025 28 Juni 2019 8 November 2019 1 April 2020
11.
Original Date of Issuance 4 June 1999 12 July 2024 18 June 2025 28 June 2019 8 November 2019 1 April 2020
Tidak Ada Jatuh Tempo (Perpetual)
atau dengan Jatuh Tempo dengan Jatuh Tempo dengan Jatuh Tempo dengan Jatuh Tempo dengan Jatuh Tempo dengan Jatuh Tempo
12. Perpetual
with Maturity with Maturity with Maturity with Maturity with Maturity
Perpetual or with Maturity
Tanggal Jatuh Tempo 12 Juli 2029 18 Juni 2030 28 Juni 2026 8 November 2026 1 April 2027
13. N/A
Original Maturity Date 12 July 2029 18 June 2030 28 June 2026 8 November 2026 1 April 2027
Page 417
Pertanyaan Informasi Kuantitatif/Kualitatif
No.
Question Quantitative/Qualitative Information
Eksekusi Call Option atas Persetujuan
Otoritas Jasa Keuangan
Tidak Tidak Tidak Tidak Tidak Tidak
14. Execution of Call Option with
No No No No No No
Approval from Financial Services
Authority
Tanggal Call Option, Jumlah Penarikan
dan Persyaratan Call Option Lainnya
15. (bila Ada) N/A N/A N/A N/A N/A N/A
Optional Call Date, Contingent Call
Dates and Redemption Amount (if Any)
16. Subsequent Call Option N/A N/A N/A N/A N/A N/A
Kupon / Dividen
Coupon / Dividend
Dividen/Kupon dengan Bunga Tetap
atau Floating Dividen Kupon Kupon Kupon Kupon Kupon
17.
Dividend Coupon Coupon Coupon Coupon Coupon
Fixed or Floating Coupon/Dividend
Tingkat dari Coupon Rate atau Index
18. Lain yang Menjadi Acuan Floating Fixed Fixed Fixed Fixed Fixed
Coupon Rate And any Related Index
Ada atau Tidaknya Dividend Stopper Tidak Tidak Tidak Tidak Tidak Tidak
19.
Existence of a Dividend Stopper No No No No No No
Fully Discretionary; Partial atau
Mandatory
20. Fully Discretionary Partial Discreationary Partial Discreationary Partial Discreationary Partial Discreationary Partial Discreationary
Fully Discretionary; Partial or
Mandatory
Apakah Terdapat Fitur Step Up atau
Insentif Lain Tidak Tidak Tidak Tidak Tidak Tidak
21.
Existence of Step Up or Other No No No No No No
Incentive to Redeem
Non-Kumulatif atau Kumulatif Non-Kumulatif Kumulatif Kumulatif Kumulatif Kumulatif Kumulatif
22.
Non-Cumulative or Cumulative Non-Cumulative Cumulative Cumulative Cumulative Cumulative Cumulative
Dapat Dikonversi atau Tidak Dapat
Dikonversi Tidak Dapat Dikonversi Tidak Dapat Dikonversi Tidak Dapat Dikonversi Tidak Dapat Dikonversi Tidak Dapat Dikonversi Tidak Dapat Dikonversi
23.
Non-Convertible Non-Convertible Non-Convertible Non-Convertible Non-Convertible Non-Convertible
Convertible or Non-Convertible
Jika Dapat Dikonversi, Sebutkan
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
24. Trigger Point-Nya N/A N/A N/A N/A N/A N/A
If Convertible, Conversion Trigger (s)
415
Page 418
Pertanyaan Informasi Kuantitatif/Kualitatif
No.
416
Question Quantitative/Qualitative Information
Jika Dapat Dikonversi, Sebutkan
25. Trigger Point-nya N/A N/A N/A N/A N/A N/A
If Convertible, Conversion Trigger (s)
Jika Dapat Dikonversi, Sebutkan
26. Trigger Point-nya N/A N/A N/A N/A N/A N/A
If Convertible, Conversion Trigger (s)
Jika Dapat Dikonversi, Sebutkan
27. Trigger Point-nya N/A N/A N/A N/A N/A N/A
Capital Structure and Risk Management
If Convertible, Conversion Trigger (s)
Struktur Permodalan dan Manajemen Risiko
PT Bank Victoria International Tbk
Jika Dapat Dikonversi, Sebutkan
28. Trigger Point-nya N/A N/A N/A N/A N/A N/A
Laporan Tahunan dan Keberlanjutan 2025
If Convertible, Conversion Trigger (s)
Jika Dapat Dikonversi, Sebutkan
29. Trigger Point-nya N/A N/A N/A N/A N/A N/A
If Convertible, Conversion Trigger (s)
Fitur Write-Down Tidak Ya Ya Ya Ya Ya
30.
Write-Down Feature No Yes Yes Yes Yes Yes
Jika Terjadi Write-Down, Apakah
31. Penuh atau Sebagian N/A **) **) **) **) **)
If Write-Down, Full or Partial
Jika terjadi write-down, apakah penuh Bisa Penuh atau Bisa Penuh atau Bisa Penuh atau Bisa Penuh atau Bisa Penuh atau
32. atau sebagian N/A Sebagian Sebagian Sebagian Sebagian Sebagian
If write-down, full or partial Full or Partial Full or Partial Full or Partial Full or Partial Full or Partial
Jika Terjadi Write Down; Permanen
atau Temporer
33. N/A N/A N/A N/A N/A N/A
If Write-Down, Permanent or
Temporary
Jika Terjadi Write Down Temporer,
Jelaskan Mekanisme Write-Up
34. N/A N/A N/A N/A N/A N/A
If Temporary Write-Down, Description
of Write-Up Mechanism
Hierarki Instrumen pada Saat Likuidasi
35. Position In Subordination Hierarchy in *) ***) ***) ***) ***) ***)
Liquidation
Page 419
Pertanyaan Informasi Kuantitatif/Kualitatif
No.
Question Quantitative/Qualitative Information
Apakah Terdapat Fitur yang
Non-Compliant Tidak Tidak Tidak Tidak Tidak Tidak
36.
No No No No No No
Transition for Non-Compliant Feature
Jika Ya, Jelaskan Fitur yang
Non-Compliant
37. N/A N/A N/A N/A N/A N/A
If Yes, Specify Non-Compliant
Features
*) Pada saat likuidasi Pemegamg Saham hanya akan memperoleh pengembalian investasinya jika seluruh kreditur Bank telah memperoleh pembayaran dan masih terdapat sisa harta Bank.
**) Dalam hal Perseroan berpotensi terganggu usaha (point of non-viability), Perseroan akan menerapkan mekanisme Write Down sesuai dengan Pasal 19 Peraturan Otoritas Jasa Keuangan No. 11/2016 tanpa memerlukan persetujuan
dari Pemegang Obligasi Subordinasi atau tanpa memerlukan keputusan RUPS.
***) Dalam hal terjadi Penutupan Usaha atau disolusi atau likuidasi Perseroan karena alasan lain apapun, pembagian harta kekayaan Emiten hasil Likuidasi untuk pembayaran Jumlah Terhutang oleh Perseroan kepada Pemegang Obligasi
Subordinasi dilakukan sesuai urutan sebagaimana tersebut dalam Perjanjian Perwaliamanatan, dan hanya akan dibayarkan setelah dipenuhinya seluruh kewajiban pembayaran Perseroan kepada para Kreditur Preferen, Nasabah
Penyimpan, dan para kreditur Hutang Senior, sesuai dengan peraturan perundang-undangan yang berlaku di Negara Republik Indonesia.
*) Upon liquidation, Shareholders shall only receive the remaining proceeds, if any, after all existing creditors have been paid and there is still the remaining assets of the Bank.
**) In the event that the Company’s business is potentially disrupted (point of non-viability), the Company shall implement a Write Down mechanism in accordance with Article 19 of Financial Services Authority Regulations
No. 11/2016 without requiring the approval of Subordinated Bondholders or without requiring a resolution of the GMS.
***) In the event of Business Closure or dissolution or liquidation of the Company for any other reason, the distribution of the Issuer’s assets resulting from the Liquidation to pay the Amount Owed by the Company to Subordinated
Bondholders shall be carried out in the order as stated in the Trustee Agreement and shall only be paid after the Company has fulfilled all payment obligations to Preferred Creditors, Depositors, and Senior Debt Creditors, in
accordance with the laws and regulations applicable in the Republic of Indonesia.
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
417
Page 420
Tabel Laporan Kewajiban Pemenuhan Rasio Pengungkit - Bank secara Individual
418
Table of Report on Obligation of Fulfillment of Leverage Ratio - Bank Individually
(dalam juta Rupiah / in million Rupiah)
31 Desember 2024
No. Keterangan Description
31 December 2024
Total Aset di Neraca pada Laporan Keuangan Publikasi (Nilai Gross Sebelum Dikurangi 36,748,896 Total Assets on the Balance Sheet in Published Financial Statements
1.
CKPN) (Gross Value Before Deducting CKPN)
Penyesuaian untuk Nilai Penyertaan pada Bank, Lembaga Keuangan, Perusahaan - Adjustment for Investment in Bank, Financial Institution, Insurance Company, and/or
Asuransi, dan/atau Entitas Lain yang berdasarkan Standar Akuntansi Keuangan Harus Other Entities that Consolidated based on Accounting Standard Yet Out of Scope
2.
Capital Structure and Risk Management
Dikonsolidasikan namun Diluar Cakupan Konsolidasi berdasarkan Ketentuan Otoritas Consolidation based on the Financial Services Authority
Jasa Keuangan
Struktur Permodalan dan Manajemen Risiko
PT Bank Victoria International Tbk
Penyesuaian untuk Nilai Kumpulan Aset Keuangan atau Aset Syariah yang Mendasari - Adjustment for Portfolio of Financial Asset or Sharia Asset that Have Underlying
(Underlying) yang Telah Dialihkan dalam Sekuritisasi Aset yang Memenuhi Persyaratan which Already Transferred to without Recourse Securitization Asset as Stipulated in
Laporan Tahunan dan Keberlanjutan 2025
3. Jual Putus sebagaimana Diatur dalam Peraturan Perundang-Undangan Otoritas Jasa Financial Service Authority’s Laws and Regulations related to Prudential Principles in
Keuangan mengenai Prinsip Kehati-Hatian dalam Aktivitas Sekuritisasi Aset bagi Bank Securitization Asset Activity for Commercial Bank
Umum
Penyesuaian terhadap Pengecualian Sementara atas Penempatan Giro pada Bank N/A Adjustment to Temporary Exception of Placements with Bank Indonesia in
4.
Indonesia dalam Rangka Memenuhi Ketentuan Giro Wajib Minimum (jika Ada) accordance Minimum Statutory Reserve (if Any)
Penyesuaian untuk Aset Fidusia yang Diakui sebagai Komponen Neraca berdasarkan N/A Adjustment to Fiduciary Asset that Recognized as Balance Sheet based on
5. Standar Akuntansi Keuangan namun Dikeluarkan dari Perhitungan Total Eksposur Accounting Standard Yet Excluded from Total Exposure in Leverage
dalam Rasio Leverage Ratio Calculation
Penyesuaian untuk Nilai Pembelian atau Penjualan Aset Keuangan Secara Regular - Adjustment to Acquisition Cost or Sales Price of Financial Assets Regularly Using
6.
dengan Menggunakan Metode Akuntansi Tanggal Perdagangan Trade Date Accounting Method
Penyesuaian untuk Nilai Transaksi dalam Fasilitas Cash Pooling yang Memenuhi - Adjustment to Qualified Cash Pooling Transaction as Stipulated in This Financial
7.
Persyaratan sebagaimana Diatur dalam Peraturan Otoritas Jasa Keuangan Ini Services Authority’s Regulation
8. Penyesuaian untuk Nilai Eksposur Transaksi Derivatif 389 Adjustment to Exposure of Derivative Transaction
Penyesuaian untuk Nilai Eksposur Securitities Financing Transaction (SFT) sebagai - Adjustment to Exposure of Securities Financing Transaction (SFT) as Example
9.
Contoh Transaksi Reverse Repo Reverse Repo Transaction
Penyesuaian untuk Nilai Eksposur Transaksi Rekening Administratif (TRA) yang Telah 1,656,824 Adjustments to Exposure of Administrative Account Transaction (TRA) that Already
10.
Dikalikan dengan Faktor Konversi Kredit (FKK) Multiply with Credit Conversion Factor (FKK)
Prudent Valuation Adjustments Berupa Faktor Pengurang Modal dan Cadangan (618,400) Prudent Valuation Adjustments in Form of Capital Deduction Factor and Allowance
11.
Kerugian Penurunan Nilai (CKPN) for Impairment Losses (CKPN)
12. Penyesuaian Lainnya (jika Ada) - Other Adjustments (if Any)
13. Total Eksposur dalam Perhitungan Rasio Leverage 37,787,709 Total Exposure in Leverage Ratio Calculation
Page 421
Tabel Laporan Perhitungan Rasio Pengungkit - Bank secara Individual
Table of Leverage Ratio Calculation Report - Bank Individually
(dalam juta Rupiah / in million Rupiah)
31 Desember 2025
No. Keterangan Description
31 December 2025
Eksposur Aset dalam Laporan Posisi Keuangan (Neraca) / On-Balance Sheet Exposure
Eksposur Aset dalam Laporan Posisi Keuangan (Neraca) Termasuk Aset Jaminan On-Balance Sheet Exposure Including Collateral Assets Recorded on the Balance
1. yang Tercatat dalam Neraca, Namun Tidak Termasuk Eksposur Transaksi Derivatif dan 36,034,015 Sheet, But Excluding Derivatives and Securities Financing Transaction (SFTs)
Eksposur SFT. (Nilai Gross Sebelum Dikurangi CKPN) (Gross Value Before Deducting Allowance for Impairment Losses)
Nilai Penambahan Kembali untuk Agunan Derivatif yang Diserahkan kepada Pihak The Revaluation of Derivative Collateral Provided to Counterparties and
2. Lawan dan Penyediaan Agunan Tersebut Mengakibatkan Penurunan Total Eksposur the Provision of Such Collateral Results in a Decrease in Total Asset Exposure on the
Aset dalam Neraca Karena Adanya Penerapan Standar Akuntansi Balance Sheet due to the Implementation of Accounting Standards
(Pengurangan atas Piutang Terkait Cash Variation Margin yang Diberikan dalam (Deductions of Receivable Assets for Cash Variation Margin
3. -
Transaksi Derivatif) Provided in Derivatives Transactions)
(Penyesuaian untuk Surat Berharga yang Diterima dalam Eksposur SFT yang Telah (Adjustment for Securities Received in SFT Exposures that have been Recorded as
4. -
Dicatat sebagai Aset dalam Neraca Bank) Assets on The Bank’s Balance Sheet)
(Cadangan Kerugian Penurunan Nilai (CKPN) atas Aset Tersebut sesuai Standar (Allowance for Impairment Losses (CKPN) for these Assets in Accordance with
5. (518,541)
Akuntansi yang Berlaku) Applicable Accounting Standards)
(Aset yang Telah Diperhitungkan sebagai Faktor Pengurang Modal Inti (Tier 1)
(Asset Amounts Deducted in Determining Basel III Tier 1 Capital
6. Sebagaimana Dimaksud dalam Peraturan Otoritas Jasa Keuangan yang Mengatur (99,859)
and Regulatory Adjustments)
Mengenai Kewajiban Penyediaan Modal Minimum Bank Umum)
Total Eksposur Aset dalam Laporan Posisi Keuangan (Neraca) (Penjumlahan dari
7. 35,415,615 Total On-Balance Sheet Exposure (Sum of Rows 1 to 6)
Baris 1 sampai dengan Baris 6)
Eksposur Transaksi Derivatif / Derivative Exposure
Nilai Replacement Cost (RC) untuk Seluruh Transaksi Derivatif Baik dalam Hal Replacement Cost (RC) Associated with All Derivatives Transactions
8. Terdapat Variation Margin yang Memenuhi Syarat ataupun terdapat Perjanjian Saling 389 (Where Applicable Net of Eligible Cash Variation Margin and/or
hapus yang Memenuhi Persyaratan Tertentu with Bilateral Netting)
Nilai Penambahan yang Merupakan Potential Futures Exposures (PFE) untuk Seluruh Add on Amounts for Potential Futures Exposures (PFE) Associated with All
9. 278
Transaksi Derivatif Derivatives Transactions
(Pengecualian atas Eksposur Transaksi Derivatif yang Diselesaikan melalui Central
10. N/A (Exempted Central Counterparty (CCP) Leg of Client-Cleared Trade Exposures)
Clearing Counterparty (CCP))
11. Penyesuaian untuk Nilai Nosional Efektif dari Derivatif Kredit Adjusted Effective Notional Amount of Written Credit Derivatives
(Penyesuaian untuk Nilai Nosional Efektif yang Dilakukan Saling Hapus dan (Adjusted Effective Notional Offsets and Add-On Deductions
12. -
Pengurangan Add-On untuk Transaksi Penjualan Kredit Derivatif) for Written Credit Derivatives)
13. Total Eksposur Transaksi Derivatif (Penjumlahan Baris 8 Sampai dengan Baris 12) 667 Total Derivative Exposure (Sum of Rows 8 to 12)
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
419
Page 422
(dalam juta Rupiah / in million Rupiah)
420
31 Desember 2025
No. Keterangan Description
31 December 2025
Eksposur Securities Financing Transaction (SFT) / Securities Financing Transaction (SFT) Exposure
14. Nilai Gross SFT 714,602 Gross SFT Value
15. (Nilai Bersih antara Liabilitas Kas dan Tagihan Kas) (Netted Amounts of Cash Payables and Cash Receivables of Gross SFT assets)
Risiko Kredit Akibat Kegagalan Pihak Lawan terkait Aset SFT yang Mengacu Credit Risk Due to Counterparty Defaults on SFT Assets Referring to the Current
16. Perhitungan Current Exposure sebagaimana diatur dalam Lampiran I Peraturan - Exposure Calculation as stipulated in Attachment I of this Financial Services
Otoritas Jasa Keuangan ini Authority Regulation
Capital Structure and Risk Management
17. Eksposur sebagai Agen SFT Agent Transaction Exposures
Struktur Permodalan dan Manajemen Risiko
PT Bank Victoria International Tbk
18. Total Eksposur SFT (Penjumlahan Baris 14 sampai dengan Baris 17) 714,602 Total SFT Exposure (Sum of rows 14 to 17)
Laporan Tahunan dan Keberlanjutan 2025
Eksposur Transaksi Rekening Administratif (TRA) / Administrative Account Transaction (TRA) Exposure
Nilai seluruh Kewajiban Komitmen atau Kewajiban Kontijensi. The total value of committed or contingent liabilities.
19. 7,013,282
*Nilai Gross sebelum Dikurangi CKPN *Gross Value Before Deducting Allowance for Impairment Losses
(Penyesuaian terhadap Hasil Perkalian antara Nilai Kewajiban Komitmen atau (Adjustment from the Result of Multiplying Commitment Payable or Contingent
20. (5,356,457)
Kewajiban Kontijensi dan Faktor Konversi Kredit (FKK)) Payables with Credit Conversion Factor (FKK))
(Cadangan Kerugian Penurunan Nilai (CKPN) atas TRA tersebut sesuai Standar (Allowance for Impairment Losses (CKPN) for Administrative Account Transaction is
21. -
Akuntansi yang Berlaku). in Line with Applicable Accounting Standards)
Total Eksposur Transaksi Rekening Administratif (TRA) Total Other Administrative Account Transaction (TRA)
22. 1,656,825
(Penjumlahan dari Baris 19 sampai dengan Baris 21) Exposure (Sum of rows 19 to 21)
Modal dan Total Ekposur / Capital and Total Exposure
23. Modal Inti (Tier 1) 4,060,507 Tier 1 Capital
24. Total Eksposur (Penjumlahan Baris 7, 13, 18, dan 22) 37,787,709 Total Exposure (Sum of rows 7, 13, 18, and 22)
Rasio Leverage / Leverage Ratio
25. Nilai Rasio Leverage (Kolom 23 ÷ Kolom 24) 10,75 Leverage Ratio Value (Column 23 ÷ Column 24)
26. Nilai Minimum Rasio Leverage 3 National Minimum Leverage Ratio Requirement
27. Buffer terhadap nilai Rasio Leverage N/A Applicable Leverage Buffer
Pengungkapan Nilai Rata-Rata / Disclosures of Mean Values
Nilai Rata-Rata dari Nilai Tercatat Aset SFT secara Gross, Setelah Penyesuaian untuk Mean Value of Gross SFT Assets, After Adjustment for Sale Accounting
28. Transaksi Akuntansi Penjualan (Sale Accounting Transaction) yang Dihitung secara 21.033 Transactions and Netted of Amounts of Associated Cash Payables
Bersih (Nett) dengan Liabilitas Kas dalam SFT dan Tagihan Kas dalam SFT and Cash Receivables
Nilai Akhir Triwulan Laporan dari Nilai Tercatat Aset SFT secara Gross, Setelah
Quarter-end value of gross SFT assets, after adjustment for sale accounting
Penyesuaian untuk Transaksi Akuntansi Penjualan (Sale Accounting Transaction)
29. 21.033 transactions and netted of amounts of associated cash payables and cash
yang Dihitung Secara Bersih (Nett) dengan Liabilitas Kas dalam SFT dan Tagihan Kas
receivables
dalam SFT
Page 423
(dalam juta Rupiah / in million Rupiah)
31 Desember 2025
No. Keterangan Description
31 December 2025
Total Eksposur, Termasuk Dampak dari Penyesuaian terhadap Pengecualian Sementara
atas Penempatan Giro pada Bank Indonesia dalam Rangka Memenuhi Ketentuan Giro Total exposures (including the impact of any applicable temporary exemption of
30. 36,625,469
Wajib Minimum (Jika Ada), yang Telah Memasukkan Nilai Rata-Rata dari Nilai Tercatat central bank reserves) incorporating mean values from row 28 of gross SFT assets
Aset SFT secara Gross Sebagaimana Dimaksud dalam Baris 28
Total Eksposur, Tidak Termasuk Dampak dari Penyesuaian terhadap Pengecualian
Sementara atas Penempatan Giro pada Bank Indonesia dalam Rangka Memenuhi Total exposures (excluding the impact of any applicable temporary exemption of
30a. 37,787,709
Ketentuan Giro Wajib Minimum (Jika Ada), yang Telah Memasukkan Nilai Rata-Rata central bank reserves) incorporating mean values from row 28 of gross SFT asset
dari Nilai Tercatat Aset SFT secara Gross Sebagaimana Dimaksud dalam Baris 28
Nilai Rasio Pengungkit, Termasuk Dampak dari Penyesuaian terhadap Pengecualian
Sementara atas Penempatan Giro pada Bank Indonesia dalam Rangka Memenuhi Leverage ratio (including the impact of any applicable temporary exemption of
31. 11.09
Ketentuan Giro Wajib Minimum (Jika Ada), yang Telah Memasukkan Nilai Rata-Rata central bank reserves) incorporating mean values from row 28 of gross SFT assets
dari Nilai Tercatat Aset SFT secara Gross Sebagaimana Dimaksud dalam Baris 28
Nilai Rasio Pengungkit, Tidak Termasuk Dampak dari Penyesuaian Terhadap Pengecualian
Sementara atas Penempatan Giro pada Bank Indonesia dalam Rangka Memenuhi Leverage ratio (excluding the impact of any applicable temporary exemption of
31a. 10.75
Ketentuan Giro Wajib Minimum (Jika Ada), yang Telah Memasukkan Nilai Rata-Rata dari central bank reserves) incorporating mean values from row 28 of gross SFT assets
Nilai Tercatat Aset SFT secara Gross Sebagaimana Dimaksud dalam Baris 28
Analisis Kualitatif
Qualitative Analysis
Rasio pengungkit pada 31 Desember 2025 adalah sebesar 10,75% atau berada diatas ketentuan Otoritas The Leverage Ratio as of 31 December 2025 was 10.75%, exceeding the minimum requirement of
Jasa Keuangan yaitu paling rendah sebesar 3% sebagaimana yang diwajibkan di Peraturan Otoritas Jasa 3% set by Financial Services Authority as stipulated in Financial Services Authority Regulations
Keuangan No. 31/POJK.03./2019. No. 31/POJK.03./2019.
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
421
Page 424
Pengungkapan Kualitas Kredit atas Aset (CR 1)
422
Disclosure of Credit Quality over Asset (CR 1)
1) Bank secara Individu / Bank Individually
(dalam juta Rupiah / in million Rupiah)
Nilai Tercatat Bruto
CKPN CKPN
Gross Carrying Amount
(Pendekatan Nilai Bersih
Tagihan yang Tagihan yang IRB) (a+b-c)
No Deskripsi CKPN Stage 2 dan Description
Telah Jatuh Belum Jatuh
Stage 3 CKPN Net Value
Tempo Tempo Stage 1
Stage 2 and (IRB (a+b-c)
Capital Structure and Risk Management
Due Not Due Approach)
Stage 3
Receivables Receivables
Struktur Permodalan dan Manajemen Risiko
PT Bank Victoria International Tbk
a b c d e f g
Laporan Tahunan dan Keberlanjutan 2025
1 Kredit 517,591 22,084,988 558,646 471,685 86,962 22,043,932 Credit
2 Surat Berharga - 10,075,612 1,153 - 1,153 10,074,458 Marketable Securities
Transaksi Rekening Administrative Account
3 - 190,649 - - - 190,649
Administratif Transaction
4 Total 517,591 32,351,248 559,800 471,685 88,115 32,309,040 Total
2) Pengungkapan Tambahan / Additional Disclosure
1. Tagihan yang Telah Jatuh Tempo merupakan seluruh tagihan yang telah jatuh tempo lebih dari 90 hari, baik atas pembayaran pokok dan/atau pembayaran bunga, atau tagihan kepada debitur wanprestasi
2. Bank tidak memiliki eksposur kualitas kredit atas aset secara konsolidasi karena berdasarkan Surat Otoritas Jasa Keuangan No. S-301/PB.101/2022 Perihal Penyampaian Keputusan Izin Pengambilalihan Saham
PT Bank Victoria Syariah oleh PT Victoria Investama Tbk. dan Surat Direksi No. 133/DIR-EKS/12/22 Perihal Laporan Pelaksanaan Divestasi Atas Inisiatif Sendiri PT Bank Victoria International Tbk (Bank), maka dengan
demikian PT Bank Victoria Syariah tidak lagi menjadi entitas anak PT Bank Victoria International Tbk
1. Matured Receivable is all bill that has been overdue more than 90 days, either on the payments of principal and/or interest; or bills to defaulting debtors.
2. The Bank does not have credit quality exposure on assets on a consolidated basis pursuant to Financial Services Authority Letter No. S-301/PB.101/2022 on Submission of the Decision on Permit to the Acquisition
of PT Bank Victoria Syariah’s Shares by PT Victoria Investama Tbk. and Board of Directors’ Decision Letter No. 113/DIR-EKS/12/22 on the Divestment Implementation Report on PT Bank Victoria International Tbk’s
(Bank) Self Initiative, therefore, PT Bank Victoria Syariah is no longer a subsidiary of PT Bank Victoria International Tbk.
Page 425
Pengungkapan Mutasi Kredit dan Surat Berharga yang Telah Jatuh Tempo (CR 2)
Disclosure of Changes in Due Loans and Securities (CR 2)
1) Bank secara Individual / Bank Individually
(dalam juta Rupiah / in million Rupiah)
No. Deskripsi 2025 Description
1. Kredit dan Surat Berharga yang Telah Jatuh Tempo pada Periode Pelaporan Terakhir 500,548 Due loans and securities on Last Reporting Period
2. Kredit dan Surat Berharga yang Telah Jatuh Tempo sejak Periode Pelaporan Terakhir 42,415 Due Loans and Securities since Last Reporting Period
3. Kredit dan Surat Berharga yang Kembali Menjadi Tagihan yang Belum Jatuh Tempo 3,402 Not Due Loans and Securities that Return to Receivables
4. Nilai Hapus Buku 5,000 Write-off Value
5. Perubahan Lain (16,970) Other Changes
Kredit dan Surat Berharga yang Telah Jatuh Tempo pada Akhir Periode Pelaporan
6. 517,591 Due Loans and Securities on Last Reporting Period (1+2-3-4+5)
(1+2-3-4+5)
2) Pengungkapan Tambahan / Additional Disclosure
Bank tidak memiliki eksposur mutasi kredit dan surat berharga yang telah jatuh tempo secara konsolidasi karena berdasarkan Surat Otoritas Jasa Keuangan No. S-301/PB.101/2022 Perihal Penyampaian Keputusan Izin
Pengambilalihan Saham PT Bank Victoria Syariah oleh PT Victoria Investama Tbk. dan Surat Direksi No. 133/DIR-EKS/12/22 Perihal Laporan Pelaksanaan Divestasi Atas Inisiatif Sendiri PT Bank Victoria International Tbk
(Bank), maka dengan demikian PT Bank Victoria Syariah tidak lagi menjadi entitas anak PT Bank Victoria International Tbk
The Bank does not have exposure to changes in due loans and securities on a consolidated basis pursuant to Financial Services Authority Letter No. S-301/PB.101/2022 on Submission of the Decision on Permit to
the Acquisition of PT Bank Victoria Syariah’s Shares by PT Victoria Investama Tbk. and Board of Directors’ Decision Letter No. 113/DIR-EKS/12/22 on the Divestment Implementation Report on PT Bank Victoria
International Tbk’s (Bank) Self Initiative, therefore, PT Bank Victoria Syariah is no longer a subsidiary of PT Bank Victoria International Tbk
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
423
Page 426
Tabel Pengungkapan Tagihan Bersih berdasarkan Wilayah
424
Table of Disclosure of Net Receivables by Area
1) Bank secara Individual / Bank Individually
(dalam juta Rupiah / in million Rupiah)
31 Desember 2025
31 December 2025
Tagihan Bersih berdasarkan Wilayah
Net Receivables by Region
No. Kategori Portofolio Portfolio Category
Capital Structure and Risk Management
Zona Indonesia Zona Indonesia Zona Indonesia Di Luar Indonesia
Barat (Wilayah 1) Tengah (Wilayah 2) Timur (Wilayah 3) (Wilayah 4)
Struktur Permodalan dan Manajemen Risiko
Total
PT Bank Victoria International Tbk
Indonesia Zone Indonesia Zone Indonesia Zone East Outside Indonesia
West (Zone 1) Center (Zone 2) (Zone 3) (Zone 4)
Laporan Tahunan dan Keberlanjutan 2025
(1) (2) (3) (4) (5) (6) (7)
1. Tagihan kepada Pemerintah 8,392,649 - - - 8,392,649 Receivables from Government
2. Tagihan kepada Entitas Sektor Publik 1,327,766 - - - 1,327,766 Receivables from Public Sector Entities
Tagihan kepada Bank Pembangunan Receivables from Multilateral Development
3. 14,731 - - - 14,731
Multilateral dan Lembaga Internasional Banks and International Institutions
4. Tagihan kepada Bank 2,416,859 4,252 - 212,078 2,633,189 Receivables from Banks
5. Tagihan berupa Covered Bond - - Receivables in the form of Covered Bond
Tagihan kepada Perusahaan Efek dan Receivables from Securities Companies
6. 3,902,674 - - - 3,902,674
Lembaga Jasa Keuangan Lainnya and Other Financial Services Institutions
Tagihan berupa Surat Berharga/Piutang Receivables in the form of Subordinated
7. Subordinasi, Ekuitas, dan Instrumen - - - - - Securities/Receivables, Equity,
Modal Lainnya and Other Capital Instruments
8. Kredit Beragunan Rumah Tinggal 161,111 245 - - 161,356 Residential Property Collateralized Loans
9. Kredit Beragunan Properti Komersial 4,005,911 129,258 - - 4,135,169 Commercial Property Collateralized Loans
Kredit untuk Pengadaan Tanah, Loan by Land Acquisition,
10. - -
Pengolahan Tanah, dan Konstruksi Land Processing, and Construction
11. Kredit Pegawai/Pensiunan - - - - - Employee/Retirement Loans
Tagihan kepada Usaha Mikro, Receivables from Microbusiness,
12. 2,568,561 78,236 11,262 - 2,658,059
Usaha Kecil, dan Portofolio Ritel Small Business, and Retail Portfolio
13. Tagihan kepada Korporasi 12,405,086 887,277 75,664 - 13,368,028 Receivables from Corporations
14. Tagihan yang Telah Jatuh Tempo 297,358 54,565 - - 351,923 Due Receivables
15. Aset Lainnya 891,904 - - - 891,904 Other Assets
Total 36,384,609 1,153,833 86,926 212,078 37,837,446 Total
Page 427
(dalam juta Rupiah / in million Rupiah)
31 Desember 2024
31 December 2024
Tagihan Bersih Berdasarkan Wilayah
Net Receivables by Region
No. Kategori Portofolio Portfolio Category
Zona Indonesia Zona Indonesia Zona Indonesia Di Luar Indonesia
Barat (Wilayah 1) Tengah (Wilayah 2) Timur (Wilayah 3) (Wilayah 4)
Total
Indonesia Zone Indonesia Zone Indonesia Zone East Outside Indonesia
West (Zone 1) Center (Zone 2) (Zone 3) (Zone 4)
(1) (2) (3) (4) (5) (6) (7)
1. Tagihan kepada Pemerintah 7,295,086 - - - 7,295,086 Receivables from Government
2. Tagihan kepada Entitas Sektor Publik 1,150,922 - - - 1,150,922 Receivables from Public Sector Entities
Tagihan kepada Bank Pembangunan Receivables from Multilateral Development
3. 2,523 - - - 2,523
Multilateral dan Lembaga Internasional Banks and International Institutions
4. Tagihan kepada Bank 256,994 4,374 - 37,884 299,252 Receivables from Banks
5. Tagihan berupa Covered Bond - - Receivables in the form of Covered Bond
Tagihan kepada Perusahaan Efek dan Receivables from Securities Companies
6. 3,719,629 - - - 3,719,629
Lembaga Jasa Keuangan Lainnya and Other Financial Services Institutions
Tagihan berupa Surat Berharga/Piutang Receivables in the form of Subordinated
7. Subordinasi, Ekuitas, dan Instrumen 219,934 - - - 219,934 Securities/Receivables, Equity,
Modal Lainnya and Other Capital Instruments
8. Kredit Beragunan Rumah Tinggal 148,951 1,607 - - 150,558 Residential Property Collateralized Loans
9. Kredit Beragunan Properti Komersial 3,459,718 44,986 - - 3,504,704 Commercial Property Collateralized Loans
Kredit untuk Pengadaan Tanah, Loan by Land Acquisition,
10. - -
Pengolahan Tanah, dan Konstruksi Land Processing, and Construction
11. Kredit Pegawai/Pensiunan - - - - - Employee/Retirement Loans
Tagihan kepada Usaha Mikro, Receivables from Microbusiness,
12. 2,570,289 171,326 10,983 - 2,752,599
Usaha Kecil, dan Portofolio Ritel Small Business, and Retail Portfolio
13. Tagihan kepada Korporasi 10,863,608 1,054,741 76,589 - 11,994,937 Receivables from Corporations
14. Tagihan yang Telah Jatuh Tempo 321,962 123,189 - - 445,151 Due Receivables
15. Aset Lainnya 1,043,860 - - - 1,043,860 Other Assets
Total 31,053,477 1,400,222 87,572 37,884 32,579,154 Total
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
*) Berdasarkan Surat Otoritas Jasa Keuangan No. S-301/PB.101/2022 Perihal Penyampaian Keputusan Izin Pengambilalihan Saham PT Bank Victoria Syariah oleh PT Victoria Investama Tbk dan Surat Direksi No. 133/DIR-EKS/12/22 Perihal
Laporan Pelaksanaan Divestasi atas Inisiatif Sendiri PT Bank Victoria International Tbk (Bank), maka dengan demikian PT Bank Victoria Syariah tidak lagi menjadi Entitas Anak PT Bank Victoria International Tbk.
Based on Financial Services Authority Letter No. S-301/PB.101/2022 on Submission of the Decision on Permit to the Acquisition of PT Bank Victoria Syariah’s Shares by PT Victoria Investama Tbk and Board of Directors’ Decision Letter No. 113/DIR-
425
EKS/12/22 on the Divestment Implementation Report on PT Bank Victoria International Tbk’s (Bank) Self Initiative, therefore, PT Bank Victoria Syariah is no longer a Subsidiary of PT Bank Victoria International Tbk.
Page 428
Pengungkapan Tagihan Bersih berdasarkan Sektor Ekonomi
426
Disclosure of Net Receivables by Economic Sector
1) Bank secara Individual / Bank Individually
(dalam juta Rupiah / in million Rupiah)
Tagihan Tagihan
kepada berupa Surat
Tagihan
Perusahaan Berharga/ Kredit untuk
kepada Bank
Efek dan Piutang Pengadaan Tagihan kepada
Pembangunan
Tagihan Lembaga Subordinasi, Kredit Tanah, Usaha Mikro,
Multilateral Kredit
Tagihan Tagihan kepada berupa Jasa Ekuitas, dan Beragunan Pengelolaan Kredit Usaha Kecil, dan
dan Lembaga Tagihan Beragunan Tagihan kepada Tagihan yang
Sektor kepada Entitas Sektor Covered Keuangan Instrumen Properti Tanah, dan Pegawai/ Portofolio Ritel Aset
Internasional kepada Rumah Tinggal Korporasi Telah Jatuh
Capital Structure and Risk Management
Ekonomi Pemerintah Publik Bond Lainnya Modal Lainnya Komersial Konstruksi Pensiun Lainnya
No. Bank Receivables Tempo
Receivables Residential Receivables Other
Economic Receivables Receivables Receivables Receivables Receivables Commercial Loan by Land Employee/ from
from Receivables Property from Due
Struktur Permodalan dan Manajemen Risiko
Sector from from Public in the form from in the form of Property Acquisition, Retirement Microbusiness, Assets
PT Bank Victoria International Tbk
Multilateral from Banks Collateralized Corporations Receivables
Government Sector Entities of Covered Securities Subordinated Collateralized Land Loans Small Business,
Development Loans
Bond Companies Securities/ Loans Processing, and Retail
Banks and
and Other Receivables, and Portfolio
Laporan Tahunan dan Keberlanjutan 2025
International
Financial Equity and Construction
Institutions
Services Other Capital
Institutions Instruments
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17)
31 Desember 2025
31 December 2025
Pertanian,
Kehutanan, dan
Perikanan
1. - - - - - - - - 116,830 412,917 - -
Agriculture,
Forestry, and
Fisheries
Pertambangan
dan Penggalian
2. Mining and - - 5,208 - - - - - 41,756 1,531,826 - -
Extractive
Industries
Industri
pengolahan
3. - - - - - - - - 432,300 3,526,709 24,281 -
Processing
Industry
Pengadaan Listrik,
Gas, Uap/Air
Panas dan Udara
Dingin
4. Procurement - - 2,523 - - - - - 57,118 62,895 - -
of Electricity,
Gas, Steam/
Hot Water, and
Cold Air
Page 429
(dalam juta Rupiah / in million Rupiah)
Tagihan Tagihan
kepada berupa Surat
Tagihan
Perusahaan Berharga/ Kredit untuk
kepada Bank
Efek dan Piutang Pengadaan Tagihan kepada
Pembangunan
Tagihan Lembaga Subordinasi, Kredit Tanah, Usaha Mikro,
Multilateral Kredit
Tagihan Tagihan kepada berupa Jasa Ekuitas, dan Beragunan Pengelolaan Kredit Usaha Kecil, dan
dan Lembaga Tagihan Beragunan Tagihan kepada Tagihan yang
Sektor kepada Entitas Sektor Covered Keuangan Instrumen Properti Tanah, dan Pegawai/ Portofolio Ritel Aset
Internasional kepada Rumah Tinggal Korporasi Telah Jatuh
Ekonomi Pemerintah Publik Bond Lainnya Modal Lainnya Komersial Konstruksi Pensiun Lainnya
No. Bank Receivables Tempo
Receivables Residential Receivables Other
Economic Receivables Receivables Receivables Receivables Receivables Commercial Loan by Land Employee/ from
from Receivables Property from Due Assets
Sector from from Public in the form from in the form of Property Acquisition, Retirement Microbusiness,
Multilateral from Banks Collateralized Corporations Receivables
Government Sector Entities of Covered Securities Subordinated Collateralized Land Loans Small Business,
Development Loans
Bond Companies Securities/ Loans Processing, and Retail
Banks and
and Other Receivables, and Portfolio
International
Financial Equity and Construction
Institutions
Services Other Capital
Institutions Instruments
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17)
Pengelolaan Air,
Pengelolaan
Air Limbah,
Pengelolaan
dan Daur Ulang
Sampah
5. Water - - - - - - - - 25,695 - - -
Management,
Waste Water
Management,
Waste
Management and
Recycle
Konstruksi
6. - - - - - - 1,162,780 - - 43,784 11,205 -
Construction
Perdagangan
Besar dan Eceran;
Reparasi dan
Perawatan Mobil
dan Sepeda Motor
7. - - - - - - - - 1,153,297 3,014,378 36,861 -
Wholesale and
Retail Trade; Car
and Motorcycle
Repair and
Maintenance
Pengangkutan dan
Pergudangan
8. - - - - - - - - 242,933 815,653 - -
Transportation and
Warehousing
Penyediaan
Akomodasi dan
Penyediaan Makan
Minum
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
9. - - - - - - 33,467 - 114,692 466,797 30,920 -
Provision of
Accomodation
and Foods &
Beverages
427
Page 430
(dalam juta Rupiah / in million Rupiah)
Tagihan Tagihan
428
kepada berupa Surat
Tagihan
Perusahaan Berharga/ Kredit untuk
kepada Bank
Efek dan Piutang Pengadaan Tagihan kepada
Pembangunan
Tagihan Lembaga Subordinasi, Kredit Tanah, Usaha Mikro,
Multilateral Kredit
Tagihan Tagihan kepada berupa Jasa Ekuitas, dan Beragunan Pengelolaan Kredit Usaha Kecil, dan
dan Lembaga Tagihan Beragunan Tagihan kepada Tagihan yang
Sektor kepada Entitas Sektor Covered Keuangan Instrumen Properti Tanah, dan Pegawai/ Portofolio Ritel Aset
Internasional kepada Rumah Tinggal Korporasi Telah Jatuh
Ekonomi Pemerintah Publik Bond Lainnya Modal Lainnya Komersial Konstruksi Pensiun Lainnya
No. Bank Receivables Tempo
Receivables Residential Receivables Other
Economic Receivables Receivables Receivables Receivables Receivables Commercial Loan by Land Employee/ from
from Receivables Property from Due Assets
Sector from from Public in the form from in the form of Property Acquisition, Retirement Microbusiness,
Multilateral from Banks Collateralized Corporations Receivables
Government Sector Entities of Covered Securities Subordinated Collateralized Land Loans Small Business,
Development Loans
Bond Companies Securities/ Loans Processing, and Retail
Banks and
and Other Receivables, and Portfolio
International
Financial Equity and Construction
Institutions
Services Other Capital
Capital Structure and Risk Management
Institutions Instruments
Struktur Permodalan dan Manajemen Risiko
PT Bank Victoria International Tbk
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17)
Informasi dan
Laporan Tahunan dan Keberlanjutan 2025
Komunikasi
10. - - - - - - - - 87,364 153,092 - -
Information and
Communication
Aktivitas
Keuangan dan
Asuransi
11. 8,392,649 1,325,703 - 2.,633,189 3,902,674 - - - - 156,329 2,210,811 - -
Financial and
Insurance
Activities
Real Estate
12. - 2,063 - - - - 2,930,823 - - 302 238,005 -
Real Estate
Aktivitas Profesi,
Ilmiah, dan Teknis
13. Professional, - - 7,000 - - - 8,099 - 46,880 343,595 - -
Scientific,
and Technical
Activities
Aktivitas
Penyewaan dan
Sewa Guna Usaha
Tanpa Hak Opsi,
Ketenagakerjaan,
Agen Perjalanan,
dan Penunjang
Usaha Lainnya
14. - - - - - - - - 117,060 368,838 6,881 -
Leasing and
Leasing Activities
without
Option Rights,
Employment,
Travel Agencies,
and Other
Business Supports
Page 431
(dalam juta Rupiah / in million Rupiah)
Tagihan Tagihan
kepada berupa Surat
Tagihan
Perusahaan Berharga/ Kredit untuk
kepada Bank
Efek dan Piutang Pengadaan Tagihan kepada
Pembangunan
Tagihan Lembaga Subordinasi, Kredit Tanah, Usaha Mikro,
Multilateral Kredit
Tagihan Tagihan kepada berupa Jasa Ekuitas, dan Beragunan Pengelolaan Kredit Usaha Kecil, dan
dan Lembaga Tagihan Beragunan Tagihan kepada Tagihan yang
Sektor kepada Entitas Sektor Covered Keuangan Instrumen Properti Tanah, dan Pegawai/ Portofolio Ritel Aset
Internasional kepada Rumah Tinggal Korporasi Telah Jatuh
Ekonomi Pemerintah Publik Bond Lainnya Modal Lainnya Komersial Konstruksi Pensiun Lainnya
No. Bank Receivables Tempo
Receivables Residential Receivables Other
Economic Receivables Receivables Receivables Receivables Receivables Commercial Loan by Land Employee/ from
from Receivables Property from Due Assets
Sector from from Public in the form from in the form of Property Acquisition, Retirement Microbusiness,
Multilateral from Banks Collateralized Corporations Receivables
Government Sector Entities of Covered Securities Subordinated Collateralized Land Loans Small Business,
Development Loans
Bond Companies Securities/ Loans Processing, and Retail
Banks and
and Other Receivables, and Portfolio
International
Financial Equity and Construction
Institutions
Services Other Capital
Institutions Instruments
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17)
Administrasi
Pemerintahan,
Pertahanan, dan
Jaminan Sosial
Wajib
15. - - - - - - - - - - - -
Government
Administration,
Land Business and
Mandatory Social
Service
Pendidikan
16. - - - - - - - - 15,922 79,993 - -
Education
Aktivitas
Kesehatan
Manusia dan
17. Aktivitas Sosial - - - - - - - - 25,761 156,352 - -
Human Health
Activities and
Social Activities
Kesenian, Hiburan,
dan Rekreasi
18. Arts, - - - - - - - - 21,791 107,951 - -
Entertainment,
and Recreation
Aktivitas Jasa
Lainnya
19. - - - - - - - - - - - -
Other Services
Activities
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
429
Page 432
(dalam juta Rupiah / in million Rupiah)
Tagihan Tagihan
430
kepada berupa Surat
Tagihan
Perusahaan Berharga/ Kredit untuk
kepada Bank
Efek dan Piutang Pengadaan Tagihan kepada
Pembangunan
Tagihan Lembaga Subordinasi, Kredit Tanah, Usaha Mikro,
Multilateral Kredit
Tagihan Tagihan kepada berupa Jasa Ekuitas, dan Beragunan Pengelolaan Kredit Usaha Kecil, dan
dan Lembaga Tagihan Beragunan Tagihan kepada Tagihan yang
Sektor kepada Entitas Sektor Covered Keuangan Instrumen Properti Tanah, dan Pegawai/ Portofolio Ritel Aset
Internasional kepada Rumah Tinggal Korporasi Telah Jatuh
Ekonomi Pemerintah Publik Bond Lainnya Modal Lainnya Komersial Konstruksi Pensiun Lainnya
No. Bank Receivables Tempo
Receivables Residential Receivables Other
Economic Receivables Receivables Receivables Receivables Receivables Commercial Loan by Land Employee/ from
from Receivables Property from Due Assets
Sector from from Public in the form from in the form of Property Acquisition, Retirement Microbusiness,
Multilateral from Banks Collateralized Corporations Receivables
Government Sector Entities of Covered Securities Subordinated Collateralized Land Loans Small Business,
Development Loans
Bond Companies Securities/ Loans Processing, and Retail
Banks and
and Other Receivables, and Portfolio
International
Financial Equity and Construction
Institutions
Services Other Capital
Capital Structure and Risk Management
Institutions Instruments
Struktur Permodalan dan Manajemen Risiko
PT Bank Victoria International Tbk
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17)
Aktivitas Rumah
Laporan Tahunan dan Keberlanjutan 2025
Tangga sebagai
Pemberi Kerja;
Aktivitas yang
Menghasilkan
Barang dan Jasa
oleh Rumah
Tangga yang
Digunakan untuk
Memenuhi
20. - - - - - - - - - - - 100 - - -
Kebutuhan Sendiri
Household
Activities as
an Employer;
Activities that
Produce Goods
and Services by
Households that
are Used to Meet
Their Own Needs
Aktivitas Badan
Internasional dan
Badan Ekstra
Internasional
Lainnya
21. International - - - - - - - - - - - - - - -
Organizations
and Other Extra
International
Organizations
Activities
Bukan Lapangan
22. Usaha - - - - - - - - - - -
Non-Business
Rumah Tangga
23. - - - - - - 161,356 - - - 2,231 72,134 3,771 -
Household
Lainnya
24. - - - - - - - - - - - - - 891,904
Others
Total 8,392,649 1,327,766 14,731 2,633,189 - 3,902,674 - 161,356 4,135,169 - - 2,658,059 13,368,028 351,923 891,904
Page 433
(dalam juta Rupiah / in million Rupiah)
Tagihan Tagihan
kepada berupa Surat
Tagihan
Perusahaan Berharga/ Kredit untuk
kepada Bank
Efek dan Piutang Pengadaan Tagihan kepada
Pembangunan
Tagihan Lembaga Subordinasi, Kredit Tanah, Usaha Mikro,
Multilateral Kredit
Tagihan Tagihan kepada berupa Jasa Ekuitas, dan Beragunan Pengelolaan Kredit Usaha Kecil, dan
dan Lembaga Tagihan Beragunan Tagihan kepada Tagihan yang
Sektor kepada Entitas Sektor Covered Keuangan Instrumen Properti Tanah, dan Pegawai/ Portofolio Ritel Aset
Internasional kepada Rumah Tinggal Korporasi Telah Jatuh
Ekonomi Pemerintah Publik Bond Lainnya Modal Lainnya Komersial Konstruksi Pensiun Lainnya
No. Bank Receivables Tempo
Receivables Residential Receivables
Economic Receivables Receivables Receivables Receivables Receivables Commercial Loan by Land Employee/ from Other
from Receivables Property from Due
Sector from from Public in the form from in the form of Property Acquisition, Retirement Microbusiness, Assets
Multilateral from Banks Collateralized Corporations Receivables
Government Sector Entities of Covered Securities Subordinated Collateralized Land Loans Small Business,
Development Loans
Bond Companies Securities/ Loans Processing, and Retail
Banks and
and Other Receivables, and Portfolio
International
Financial Equity and Construction
Institutions
Services Other Capital
Institutions Instruments
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17)
31 Desember 2024
31 December 2024
Pertanian,
Kehutanan, dan
Perikanan
1. - - - - - - - - - - - 147,427 396,235 2,517 -
Agriculture,
Forestry, and
Fisheries
Pertambangan
dan Penggalian
2. Mining and - - - - - - - - - - - 136,843 863,176 - -
Extractive
Industries
Industri
pengolahan
3. - - - - - - - - - - - 414,323 2,761,689 21,033 -
Processing
Industry
Pengadaan Listrik,
Gas, Uap/Air
Panas dan Udara
Dingin
4. Procurement - - - - - - - - - - - 62,809 33,830 - -
of Electricity,
Gas, Steam/
Hot Water, and
Cold Air
Pengelolaan Air,
Pengelolaan
Air Limbah,
Pengelolaan
dan Daur Ulang
Sampah
5. Water - - - - - - - - - - - 29,955 875 - -
Management,
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
Waste Water
Management,
Waste
Management and
Recycle
431
Page 434
(dalam juta Rupiah / in million Rupiah)
Tagihan Tagihan
432
kepada berupa Surat
Tagihan
Perusahaan Berharga/ Kredit untuk
kepada Bank
Efek dan Piutang Pengadaan Tagihan kepada
Pembangunan
Tagihan Lembaga Subordinasi, Kredit Tanah, Usaha Mikro,
Multilateral Kredit
Tagihan Tagihan kepada berupa Jasa Ekuitas, dan Beragunan Pengelolaan Kredit Usaha Kecil, dan
dan Lembaga Tagihan Beragunan Tagihan kepada Tagihan yang
Sektor kepada Entitas Sektor Covered Keuangan Instrumen Properti Tanah, dan Pegawai/ Portofolio Ritel Aset
Internasional kepada Rumah Tinggal Korporasi Telah Jatuh
Ekonomi Pemerintah Publik Bond Lainnya Modal Lainnya Komersial Konstruksi Pensiun Lainnya
No. Bank Receivables Tempo
Receivables Residential Receivables
Economic Receivables Receivables Receivables Receivables Receivables Commercial Loan by Land Employee/ from Other
from Receivables Property from Due
Sector from from Public in the form from in the form of Property Acquisition, Retirement Microbusiness, Assets
Multilateral from Banks Collateralized Corporations Receivables
Government Sector Entities of Covered Securities Subordinated Collateralized Land Loans Small Business,
Development Loans
Bond Companies Securities/ Loans Processing, and Retail
Banks and
and Other Receivables, and Portfolio
International
Financial Equity and Construction
Institutions
Services Other Capital
Capital Structure and Risk Management
Institutions Instruments
Struktur Permodalan dan Manajemen Risiko
PT Bank Victoria International Tbk
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17)
Konstruksi
6. - - - - - - - - 1,138,433 - - - 56,353 4,545 -
Construction
Laporan Tahunan dan Keberlanjutan 2025
Perdagangan
Besar dan Eceran;
Reparasi dan
Perawatan Mobil
dan Sepeda Motor
7. - - - - - - - - - - - 1,148,414 2,605,047 24,738 -
Wholesale and
Retail Trade; Car
and Motorcycle
Repair and
Maintenance
Pengangkutan dan
Pergudangan
8. - - - - - - - - - - - 238,787 380,998 - -
Transportation and
Warehousing
Penyediaan
Akomodasi dan
Penyediaan Makan
Minum
9. - - - - - - - - 43,703 - - 89,668 566,245 96,989 -
Provision of
Accomodation
and Foods &
Beverages
Informasi dan
Komunikasi
10. - - - - - - - - - - - 72,665 208.776 34,415 -
Information and
Communication
Aktivitas
Keuangan dan
Asuransi
11. 7,295,086 1,137,374 2,523 299,252 - 3,719,629 219,934 - - - - 230,934 2,828,407 - -
Financial and
Insurance
Activities
Real Estate
12. - 8,542 - - - - - - 2,313,776 - - - - 250,675 -
Real Estate
Page 435
(dalam juta Rupiah / in million Rupiah)
Tagihan Tagihan
kepada berupa Surat
Tagihan
Perusahaan Berharga/ Kredit untuk
kepada Bank
Efek dan Piutang Pengadaan Tagihan kepada
Pembangunan
Tagihan Lembaga Subordinasi, Kredit Tanah, Usaha Mikro,
Multilateral Kredit
Tagihan Tagihan kepada berupa Jasa Ekuitas, dan Beragunan Pengelolaan Kredit Usaha Kecil, dan
dan Lembaga Tagihan Beragunan Tagihan kepada Tagihan yang
Sektor kepada Entitas Sektor Covered Keuangan Instrumen Properti Tanah, dan Pegawai/ Portofolio Ritel Aset
Internasional kepada Rumah Tinggal Korporasi Telah Jatuh
Ekonomi Pemerintah Publik Bond Lainnya Modal Lainnya Komersial Konstruksi Pensiun Lainnya
No. Bank Receivables Tempo
Receivables Residential Receivables
Economic Receivables Receivables Receivables Receivables Receivables Commercial Loan by Land Employee/ from Other
from Receivables Property from Due
Sector from from Public in the form from in the form of Property Acquisition, Retirement Microbusiness, Assets
Multilateral from Banks Collateralized Corporations Receivables
Government Sector Entities of Covered Securities Subordinated Collateralized Land Loans Small Business,
Development Loans
Bond Companies Securities/ Loans Processing, and Retail
Banks and
and Other Receivables, and Portfolio
International
Financial Equity and Construction
Institutions
Services Other Capital
Institutions Instruments
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17)
Aktivitas Profesi,
Ilmiah, dan Teknis
13. Professional, - - - - - - - - 8,792 - - 34,550 496,295 556 -
Scientific,
and Technical
Activities
Aktivitas
Penyewaan dan
Sewa Guna Usaha
Tanpa Hak Opsi,
Ketenagakerjaan,
Agen Perjalanan,
dan Penunjang
Usaha Lainnya
14. - 5,006 - - - - - - - - - 75,890 505,031 935 -
Leasing and
Leasing Activities
without
Option Rights,
Employment,
Travel Agencies,
and Other
Business Supports
Administrasi
Pemerintahan,
Pertahanan, dan
Jaminan Sosial
Wajib
15. - - - - - - - - - - - - - - -
Government
Administration,
Land Business and
Mandatory Social
Service
Pendidikan
16. - - - - - - - - - - - 32,630 80,513 1,488 -
Education
Aktivitas
Kesehatan
Manusia dan
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
17. Aktivitas Sosial - - - - - - - - - - - 5,551 114,715 - -
Human Health
Activities and
Social Activities
433
Page 436
(dalam juta Rupiah / in million Rupiah)
Tagihan Tagihan
434
kepada berupa Surat
Tagihan
Perusahaan Berharga/ Kredit untuk
kepada Bank
Efek dan Piutang Pengadaan Tagihan kepada
Pembangunan
Tagihan Lembaga Subordinasi, Kredit Tanah, Usaha Mikro,
Multilateral Kredit
Tagihan Tagihan kepada berupa Jasa Ekuitas, dan Beragunan Pengelolaan Kredit Usaha Kecil, dan
dan Lembaga Tagihan Beragunan Tagihan kepada Tagihan yang
Sektor kepada Entitas Sektor Covered Keuangan Instrumen Properti Tanah, dan Pegawai/ Portofolio Ritel Aset
Internasional kepada Rumah Tinggal Korporasi Telah Jatuh
Ekonomi Pemerintah Publik Bond Lainnya Modal Lainnya Komersial Konstruksi Pensiun Lainnya
No. Bank Receivables Tempo
Receivables Residential Receivables
Economic Receivables Receivables Receivables Receivables Receivables Commercial Loan by Land Employee/ from Other
from Receivables Property from Due
Sector from from Public in the form from in the form of Property Acquisition, Retirement Microbusiness, Assets
Multilateral from Banks Collateralized Corporations Receivables
Government Sector Entities of Covered Securities Subordinated Collateralized Land Loans Small Business,
Development Loans
Bond Companies Securities/ Loans Processing, and Retail
Banks and
and Other Receivables, and Portfolio
International
Financial Equity and Construction
Institutions
Services Other Capital
Capital Structure and Risk Management
Institutions Instruments
Struktur Permodalan dan Manajemen Risiko
PT Bank Victoria International Tbk
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17)
Kesenian, Hiburan,
dan Rekreasi
Laporan Tahunan dan Keberlanjutan 2025
18. Arts, - - - - - - - - - - - 32,053 24,987 - -
Entertainment,
and Recreation
Aktivitas Jasa
Lainnya
19. - - - - - - - - - - - - - - -
Other Services
Activities
Aktivitas Rumah
Tangga sebagai
Pemberi Kerja;
Aktivitas yang
Menghasilkan
Barang dan Jasa
oleh Rumah
Tangga yang
Digunakan untuk
Memenuhi
20. - - - - - - - - - - - 100 - - -
Kebutuhan Sendiri
Household
Activities as
an Employer;
Activities that
Produce Goods
and Services by
Households that
are Used to Meet
Their Own Needs
Aktivitas Badan
Internasional dan
Badan Ekstra
Internasional
Lainnya
21. International - - - - - - - - - - - - - - -
Organizations
and Other Extra
International
Organizations
Activities
Page 437
(dalam juta Rupiah / in million Rupiah)
Tagihan Tagihan
kepada berupa Surat
Tagihan
Perusahaan Berharga/ Kredit untuk
kepada Bank
Efek dan Piutang Pengadaan Tagihan kepada
Pembangunan
Tagihan Lembaga Subordinasi, Kredit Tanah, Usaha Mikro,
Multilateral Kredit
Tagihan Tagihan kepada berupa Jasa Ekuitas, dan Beragunan Pengelolaan Kredit Usaha Kecil, dan
dan Lembaga Tagihan Beragunan Tagihan kepada Tagihan yang
Sektor kepada Entitas Sektor Covered Keuangan Instrumen Properti Tanah, dan Pegawai/ Portofolio Ritel Aset
Internasional kepada Rumah Tinggal Korporasi Telah Jatuh
Ekonomi Pemerintah Publik Bond Lainnya Modal Lainnya Komersial Konstruksi Pensiun Lainnya
No. Bank Receivables Tempo
Receivables Residential Receivables
Economic Receivables Receivables Receivables Receivables Receivables Commercial Loan by Land Employee/ from Other
from Receivables Property from Due
Sector from from Public in the form from in the form of Property Acquisition, Retirement Microbusiness, Assets
Multilateral from Banks Collateralized Corporations Receivables
Government Sector Entities of Covered Securities Subordinated Collateralized Land Loans Small Business,
Development Loans
Bond Companies Securities/ Loans Processing, and Retail
Banks and
and Other Receivables, and Portfolio
International
Financial Equity and Construction
Institutions
Services Other Capital
Institutions Instruments
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17)
Bukan Lapangan
22. Usaha - - - - - - - 150,558 - - - - 71,765 7,258 -
Non-Business
Rumah Tangga
23. - - - - - - - - - - - - - - -
Household
Lainnya
24. - - - - - - - - - - - - - - 1,043,860
Others
Total 7,295,086 1,150,922 2,523 299,252 - 3,719,629 219,934 150,558 3,504,704 - - 2,752,599 11,994,937 445,151 1,043,860
*) Berdasarkan Surat Otoritas Jasa Keuangan No. S-301/PB.101/2022 Perihal Penyampaian Keputusan Izin Pengambilalihan Saham PT Bank Victoria Syariah oleh PT Victoria Investama Tbk dan Surat Direksi No. 133/DIR-EKS/12/22 Perihal
Laporan Pelaksanaan Divestasi atas Inisiatif Sendiri PT Bank Victoria International Tbk (Bank), maka dengan demikian PT Bank Victoria Syariah tidak lagi menjadi Entitas Anak PT Bank Victoria International Tbk.
Based on Financial Services Authority Letter No. S-301/PB.101/2022 on Submission of the Decision on Permit to the Acquisition of PT Bank Victoria Syariah’s Shares by PT Victoria Investama Tbk and Board of Directors’ Decision
Letter No. 113/DIR-EKS/12/22 on the Divestment Implementation Report on PT Bank Victoria International Tbk’s (Bank) Self Initiative, therefore, PT Bank Victoria Syariah is no longer a Subsidiary of PT Bank Victoria International Tbk.
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
435
Page 438
Pengungkapan Tagihan Bersih berdasarkan Sisa Jangka Waktu Kontrak - Bank secara Individual
436
Disclosure of Net Receivables by Remaining Contract Period - Bank Individually
1) Bank secara Individual / Bank Individually
(dalam juta Rupiah / in million Rupiah)
31 Desember 2025
31 December 2025
Tagihan Bersih berdasarkan Sisa Jangka Waktu Kontrak
Net Receivables by Remaining Contract Period
No. Kategori Portofolio Portfolio Category
Capital Structure and Risk Management
>1 Tahun s.d. >3 Tahun s.d. Non-
3 Tahun 5 Tahun Kontraktual
Struktur Permodalan dan Manajemen Risiko
≤1 Tahun >5 Tahun
PT Bank Victoria International Tbk
Total
≤1 Year >1 to 3 >3 to 5 >5 Years Non-
Years Years Contractual
Laporan Tahunan dan Keberlanjutan 2025
(1) (2) (3) (4) (5) (6) (7) (8) (2)
1. Tagihan kepada Pemerintah 2,639,332 480,810 403,340 4,869,167 - 8,392,649 Receivables from Government
2. Tagihan kepada Entitas Sektor Publik 1,068,278 120,782 138,706 - - 1,327,766 Receivables from Public Sector Entities
Tagihan kepada Bank Pembangunan Receivables from Multilateral Development
3. 12,208 2,523 - - - 14,731
Multilateral dan Lembaga Internasional Banks and International Institutions
4. Tagihan kepada Bank 2,633,189 - - - - 2,633,189 Receivables from Banks
5. Tagihan berupa Covered Bond - - - - - - Receivables in the form of Covered Bond
Tagihan kepada Perusahaan Efek dan Receivables from Securities Companies and
6. 2,002,961 1,104,356 794,659 - 697 3,902,674
Lembaga Jasa Keuangan Lainnya Other Financial Services Institutions
Tagihan berupa Surat Berharga/Piutang Receivables in the form of Subordinated
7. Subordinasi, Ekuitas, dan Instrumen - - - - - - Securities/Receivables, Equity, and
Modal Lainnya Other Capital Instruments
8. Kredit Beragunan Rumah Tinggal 1,676 23,532 21,419 114,729 - 161,356 Residential Property Collateralized Loans
9. Kredit Beragunan Properti Komersial 1,662,057 378,350 604,456 1,490,306 - 4,135,169 Commercial Property Collateralized Loans
Kredit untuk Pengadaan Tanah, Loan by Land Acquisition,
10. - - - - - -
Pengolahan Tanah, dan Konstruksi Land Processing, and Construction
11. Kredit Pegawai/Pensiunan - - - - - - Employee/Retirement Loans
Tagihan kepada Usaha Mikro, Receivables from Microbusiness,
12. 2,073,261 208,906 211,871 164,020 - 2,658,059
Usaha Kecil, dan Portofolio Ritel Small Business, and Retail Portfolio
13. Tagihan kepada Korporasi 6,780,281 2,160,088 2,554,094 1,871,565 2,000 13,368,028 Receivables from Corporations
14. Tagihan yang Telah Jatuh Tempo 293,935 3,116 45,070 9,802 - 351,923 Due Receivables
15. Aset Lainnya - - - - 891,904 891,904 Other Assets
Total 19,167,178 4,482,462 4,773,615 8,519,589 894,601 37,837,446 Total
Page 439
(dalam juta Rupiah / in million Rupiah)
31 Desember 2024
31 December 2024
Tagihan Bersih berdasarkan Sisa Jangka Waktu Kontrak
Net Receivables by Remaining Contract Period
No. Kategori Portofolio Portfolio Category
>1 Tahun s.d. >3 Tahun s.d. Non-
≤1 Tahun 3 Tahun 5 Tahun >5 Tahun Kontraktual
Total
≤1 Year >1 to 3 >3 to 5 >5 Years Non-
Years Years Contractual
(1) (2) (3) (4) (5) (6) (7) (8) (2)
1. Tagihan kepada Pemerintah 3,154,726 1,542,009 315,059 2,283,291 - 7,295,086 Receivables from Government
2. Tagihan kepada Entitas Sektor Publik 1,142,380 8,542 - - - 1,150,922 Receivables from Public Sector Entities
Tagihan kepada Bank Pembangunan Receivables from Multilateral Development
3. - 2,523 - - - 2,523
Multilateral dan Lembaga Internasional Banks and International Institutions
4. Tagihan kepada Bank 299,219 33 - - - 299,252 Receivables from Banks
5. Tagihan berupa Covered Bond - - - - - - Receivables in the form of Covered Bond
Tagihan kepada Perusahaan Efek dan Receivables from Securities Companies and
6. 2,248,119 899,917 571,593 - - 3,719,629
Lembaga Jasa Keuangan Lainnya Other Financial Services Institutions
Tagihan berupa Surat Berharga/Piutang Receivables in the form of Subordinated
7. Subordinasi, Ekuitas, dan Instrumen 219,934 - - - - 219,934 Securities/Receivables, Equity, and
Modal Lainnya Other Capital Instruments
8. Kredit Beragunan Rumah Tinggal 2,355 10,652 27,397 110,154 - 150,558 Residential Property Collateralized Loans
9. Kredit Beragunan Properti Komersial 1,624,722 214,350 599,858 1,065,774 - 3,504,704 Commercial Property Collateralized Loans
Kredit untuk Pengadaan Tanah, Loan by Land Acquisition,
10. - - - - - -
Pengolahan Tanah, dan Konstruksi Land Processing, and Construction
11. Kredit Pegawai/Pensiunan - - - - - - Employee/Retirement Loans
Tagihan kepada Usaha Mikro, Receivables from Microbusiness,
12. 2,154,910 171,159 324,368 102,161 - 2,752,599
Usaha Kecil, dan Portofolio Ritel Small Business, and Retail Portfolio
13. Tagihan kepada Korporasi 5,855,800 2,027,808 2,392,184 1,715,191 3,954 11,994,937 Receivables from Corporations
14. Tagihan yang Telah Jatuh Tempo 73,690 231,614 10,086 129,761 - 445,151 Due Receivables
15. Aset Lainnya - - - - 1,043,860 1,043,860 Other Assets
Total 16,775,856 5,108,607 4,240,546 5,406,332 1,047,814 32,579,154 Total
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
*) Berdasarkan Surat Otoritas Jasa Keuangan No. S-301/PB.101/2022 Perihal Penyampaian Keputusan Izin Pengambilalihan Saham PT Bank Victoria Syariah oleh PT Victoria Investama Tbk dan Surat Direksi No. 133/DIR-EKS/12/22 Perihal
Laporan Pelaksanaan Divestasi atas Inisiatif Sendiri PT Bank Victoria International Tbk (Bank), maka dengan demikian PT Bank Victoria Syariah tidak lagi menjadi Entitas Anak PT Bank Victoria International Tbk.
Based on Financial Services Authority Letter No. S-301/PB.101/2022 on Submission of the Decision on Permit to the Acquisition of PT Bank Victoria Syariah’s Shares by PT Victoria Investama Tbk and Board of Directors’ Decision Letter
437
No. 113/DIR-EKS/12/22 on the Divestment Implementation Report on PT Bank Victoria International Tbk’s (Bank) Self Initiative, therefore, PT Bank Victoria Syariah is no longer a Subsidiary of PT Bank Victoria International Tbk.
Page 440
Pengungkapan Tagihan dan Pencadangan berdasarkan Wilayah
438
Disclosure of Receivables and Allowances by Area
1) Bank secara Individual / Bank Individually
(dalam juta Rupiah / in million Rupiah)
31 Desember 2025 31 Desember 2024
31 December 2025 31 December 2024
Wilayah Wilayah
Region Region
Zona
Capital Structure and Risk Management
No. Keterangan Zona Zona Zona Zona Zona Description
Indonesia Di Luar Di Luar
Indonesia Indonesia Indonesia Indonesia Indonesia
Struktur Permodalan dan Manajemen Risiko
Tengah Indonesia Indonesia
PT Bank Victoria International Tbk
Barat Timur Barat Tengah Timur
(Wilayah 2) (Wilayah 4) (Wilayah 4)
(Wilayah 1) (Wilayah 3) Total (Wilayah 1) (Wilayah 2) (Wilayah 3) Total
Indonesia Outside Outside
Laporan Tahunan dan Keberlanjutan 2025
Indonesia Indonesia Indonesia Indonesia Indonesia
Zone Indonesia Indonesia
Zone West Zone East Zone West Zone Center Zone East
Center (Zone 4) (Zone 4)
(Zone 1) (Zone 3) (Zone 1) (Zone 2) (Zone 3)
(Zone 2)
(1) (2) (4) (5) (6) (7) (8) (3) (4) (5) (6) (7) (2)
1. Tagihan 35,057,164 1,301,606 83,720 212,078 36,654,568 29,434,987 1,418,073 86,791 37,884 30,977,735 Receivables
Tagihan yang Mengalami
Claims with Increased and
Peningkatan dan
2. Worsening Credit
Pemburukan Risiko Kredit
Risk (Stage 2 and Stage 3)
(Stage 2 dan Stage 3)
a. Belum Jatuh Tempo 827,460 264,313 - - 1,091,773 733,392 142,939 - - 876,331 a. Not Due
b. Telah Jatuh Tempo 376,945 140,645 - - 517,591 463,443 152,590 - - 616,032 b. Due
3. CKPN - Stage 1 83,654 3,013 294 - 86,962 73,401 4,436 223 - 78,060 CKPN - Stage 1
4. CKPN - Stage 2 198,133 107,884 - - 306,017 133,231 55,214 - - 188,446 CKPN - Stage 2
5. CKPN - Stage 3 79,588 86,080 - - 165,668 143,701 36,758 - - 180,460 CKPN - Stage 3
Tagihan yang Dihapus
6. (146,976) (38,844) - - (185,820) (255,035) (38,830) - - (293,865) Receivables Written Off
Buku
*) Berdasarkan Surat Otoritas Jasa Keuangan No. S-301/PB.101/2022 Perihal Penyampaian Keputusan Izin Pengambilalihan Saham PT Bank Victoria Syariah oleh PT Victoria Investama Tbk dan Surat Direksi No. 133/DIR-EKS/12/22 Perihal
Laporan Pelaksanaan Divestasi Atas Inisiatif Sendiri PT Bank Victoria International Tbk (Bank), maka dengan demikian PT Bank Victoria Syariah tidak lagi menjadi Entitas Anak PT Bank Victoria International Tbk.
Based on Financial Services Authority Letter No. S-301/PB.101/2022 on Submission of the Decision on Permit to the Acquisition of PT Bank Victoria Syariah’s Shares by PT Victoria Investama Tbk and Board of Directors’ Decision Letter
No. 113/DIR-EKS/12/22 on the Divestment Implementation Report on PT Bank Victoria International Tbk’s (Bank) Self Initiative, therefore, PT Bank Victoria Syariah is no longer a Subsidiary of PT Bank Victoria International Tbk.
Page 441
Pengungkapan Tagihan dan Pencadangan berdasarkan Sektor Ekonomi
Disclosure of Receivables and Allowances by Economic Sector
1) Bank secara Individual / Bank Individually
(dalam juta Rupiah / in million Rupiah)
Tagihan yang Mengalami Cadangan Cadangan
Cadangan
Penurunan Nilai Kerugian Kerugian
Kerugian
Impaired Receivables Penurunan Penurunan
Penurunan Tagihan yang
Nilai (CKPN) - Nilai (CKPN) -
Tagihan Nilai (CKPN) - Dihapus Buku
No. Sektor Ekonomi Stage 1 Stage 2 Economic Sector
Receivables Belum Jatuh Telah Jatuh Stage 3 Receivables
Losses Losses
Tempo Tempo Allowance Written Off
Allowance Allowance
Not Due Due (CKPN) -
(CKPN) - (CKPN) -
Stage 3
Stage 1 Stage 2
(1) (2) (3) (4) (5) (6) (7) (8) (9) (2)
31 Desember 2025
31 December 2025
Pertanian, Kehutanan, Agriculture, Forestry,
1. 497,422 - - 3,756 - - (7,372)
dan Perikanan and Fisheries
Pertambangan dan Mining and Extractive
2. 1,501,393 7,218 - 3,314 385 - -
Penggalian Industries
3. Industri Pengolahan 3,862,864 104,026 32,769 12,463 58,606 8,489 (36,471) Processing Industry
Procurement of Electricity,
Pengadaan Listrik, Gas, Uap/
4. 120,129 29,455 - 339 4,091 - - Gas, Steam/Hot Water, and
Air Panas, dan Udara Dingin
Cold Air
Pengelolaan Air, Pengelolaan Water Management, Waste
5. Air Limbah, Pengelolaan dan 25,652 1,546 - 22 82 - - Water Management, Waste
Daur Ulang Sampah Management and Recycle
6. Konstruksi 1,123,039 122,441 17,314 2,012 17,657 6,109 - Construction
Perdagangan Besar dan
Wholesale and Retail Trade;
Eceran; Reparasi dan
7. 3,983,118 178,781 72,719 10,858 54,923 35,859 (4,210) Car and Motorcycle Repair
Perawatan Mobil dan
and Maintenance
Sepeda Motor
Pengangkutan dan Transportation
8. 991,636 41,311 - 3,.804 4,195 - -
Pergudangan and Warehousing
Penyediaan Akomodasi dan Provision of Accomodation
9. 765,114 260,668 102,551 3,735 74,056 71,631 -
Penyediaan Makan Minum and Foods & Beverages
Information and
10. Informasi dan Komunikasi 229,214 12,260 - 478 662 - (114,852)
Communication
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
Aktivitas Keuangan Financial and
11. 16,811,716 - - 20,952 - - -
dan Asuransi Insurance Activities
12. Real Estate 4,374,847 256,170 272,175 20,089 74,831 34,170 (8,827) Real Estate
439
Page 442
(dalam juta Rupiah / in million Rupiah)
440
Tagihan yang Mengalami Cadangan Cadangan
Cadangan
Penurunan Nilai Kerugian Kerugian
Kerugian
Impaired Receivables Penurunan Penurunan
Penurunan Tagihan yang
Nilai (CKPN) - Nilai (CKPN) -
Tagihan Nilai (CKPN) - Dihapus Buku
No. Sektor Ekonomi Stage 1 Stage 2 Economic Sector
Receivables Belum Jatuh Telah Jatuh Stage 3 Receivables
Losses Losses
Tempo Tempo Allowance Written Off
Allowance Allowance
Not Due Due (CKPN) -
(CKPN) - (CKPN) -
Stage 3
Stage 1 Stage 2
(1) (2) (3) (4) (5) (6) (7) (8) (9) (2)
Capital Structure and Risk Management
Aktivitas Profesi, Professional, Scientific,
13. 370,424 6,159 - 1,060 327 - (5,750)
Struktur Permodalan dan Manajemen Risiko
Ilmiah, dan Teknis and Technical Activities
PT Bank Victoria International Tbk
Aktivitas Penyewaan dan Leasing and Leasing
Sewa Guna Usaha Tanpa Hak Activities Without Option
Laporan Tahunan dan Keberlanjutan 2025
14. Opsi, Ketenagakerjaan, Agen 461,536 14,606 10,572 1,513 1,666 3,691 - Rights, Employment, Travel
Perjalanan, dan Penunjang Agencies, and Other Business
Usaha Lainnya Supports
Administrasi Pemerintahan, Government Administration,
15. Pertahanan, dan Jaminan - - - - - - - Land Business, and
Sosial Wajib Mandatory Social Service
16. Pendidikan 86,312 16,593 - 245 3,179 - (2,005) Education
Aktivitas Kesehatan Manusia Human Health Activities
17. 172,080 - - 660 - - -
dan Aktivitas Sosial and Social Activities
Kesenian, Hiburan, Arts, Entertainment,
18. 136,907 28,956 - 388 7,307 - -
dan Rekreasi and Recreation
19. Aktivitas Jasa Lainnya - - - - - - - Other Services Activities
Aktivitas Rumah Tangga
sebagai Pemberi Kerja; Household Activities as an
Aktivitas yang Menghasilkan Employer; Activities that
20. Barang dan Jasa oleh Rumah - - - - - - - Produce Goods and Services
Tangga yang Digunakan by Households that are Used
untuk Memenuhi Kebutuhan to Meet Their Own Needs
Sendiri
Aktivitas Badan Internasional International Organizations
21. dan Badan Ekstra - - - - - - - and Other Extra International
Internasional Lainnya Organizations Activities
22. Bukan Lapangan Usaha - - - - Household
23. Rumah Tangga 249,261 11,584 9,490 1,273 4,050 5,720 (6,333) Non-Business
24. Lainnya 891,904 - - - - - - Others
Total 36,654,568 1,091,773 517,591 86,962 306,017 165,668 (185,820) Total
Page 443
(dalam juta Rupiah / in million Rupiah)
Tagihan yang Mengalami Cadangan Cadangan
Cadangan
Penurunan Nilai Kerugian Kerugian
Kerugian
Impaired Receivables Penurunan Penurunan
Penurunan Tagihan yang
Nilai (CKPN) - Nilai (CKPN) -
Tagihan Nilai (CKPN) - Dihapus Buku
No. Sektor Ekonomi Stage 1 Stage 2 Economic Sector
Receivables Belum Jatuh Telah Jatuh Stage 3 Receivables
Losses Losses
Tempo Tempo Allowance Written Off
Allowance Allowance
Not Due Due (CKPN) -
(CKPN) - (CKPN) -
Stage 3
Stage 1 Stage 2
(1) (2) (3) (4) (5) (6) (7) (8) (9) (2)
31 Desember 2024
31 December 2024
Pertanian, Kehutanan, Agriculture, Forestry,
1. 526,922 - 10,541 1,407 - 8,024 -
dan Perikanan and Fisheries
Pertambangan dan Mining and Extractive
2. 944,621 - - 2,691 - - -
Penggalian Industries
3. Industri Pengolahan 3,056,929 146,959 30,934 7,972 53,492 19,480 - Processing Industry
Procurement of Electricity,
Pengadaan Listrik, Gas, Uap/
4. 98,181 31,437 - 231 3,919 - - Gas, Steam/Hot Water, and
Air Panas, dan Udara Dingin
Cold Air
Pengelolaan Air, Pengelolaan Water Management, Waste
5. Air Limbah, Pengelolaan dan 26,224 - - 37 - - - Water Management, Waste
Daur Ulang Sampah Management and Recycle
6. Konstruksi 1,113,764 137,550 6,126 1,748 15,469 1,581 - Construction
Perdagangan Besar dan
Wholesale and Retail Trade;
Eceran; Reparasi dan
7. 3,506,771 125,687 44,084 11,033 32,887 19,345 (96,333) Car and Motorcycle Repair
Perawatan Mobil dan
and Maintenance
Sepeda Motor
Pengangkutan dan Transportation
8. 597,663 39,952 - 1,787 3,789 - (134,001)
Pergudangan and Warehousing
Penyediaan Akomodasi dan Provision of Accomodation
9. 770,731 28,626 109,873 3,895 8,950 12,884 (38,830)
Penyediaan Makan Minum and Foods & Beverages
Information and
10. Informasi dan Komunikasi 381,556 12,294 114,852 672 744 80,437 -
Communication
Aktivitas Keuangan Financial and
11. 13,329,775 - - 18,925 - - -
dan Asuransi Insurance Activities
12. Real Estate 3,962,750 286,421 276,309 21,709 60,554 25,634 (24,700) Real Estate
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
441
Page 444
(dalam juta Rupiah / in million Rupiah)
442
Tagihan yang Mengalami Cadangan Cadangan
Cadangan
Penurunan Nilai Kerugian Kerugian
Kerugian
Impaired Receivables Penurunan Penurunan
Penurunan Tagihan yang
Nilai (CKPN) - Nilai (CKPN) -
Tagihan Nilai (CKPN) - Dihapus Buku
No. Sektor Ekonomi Stage 1 Stage 2 Economic Sector
Receivables Belum Jatuh Telah Jatuh Stage 3 Receivables
Losses Losses
Tempo Tempo Allowance Written Off
Allowance Allowance
Not Due Due (CKPN) -
(CKPN) - (CKPN) -
Stage 3
Stage 1 Stage 2
(1) (2) (3) (4) (5) (6) (7) (8) (9) (2)
Capital Structure and Risk Management
Aktivitas Profesi, Professional, Scientific,
13. 538,439 10,115 5,750 1,415 1,105 5,194 -
Struktur Permodalan dan Manajemen Risiko
Ilmiah, dan Teknis and Technical Activities
PT Bank Victoria International Tbk
Aktivitas Penyewaan dan Leasing and Leasing
Sewa Guna Usaha Tanpa Hak Activities Without Option
Laporan Tahunan dan Keberlanjutan 2025
14. Opsi, Ketenagakerjaan, Agen 549,822 19,454 1,262 1,429 1,613 327 - Rights, Employment, Travel
Perjalanan, dan Penunjang Agencies, and Other Business
Usaha Lainnya Supports
Administrasi Pemerintahan, Government Administration,
15. Pertahanan, dan Jaminan - - - - - - - Land Business, and
Sosial Wajib Mandatory Social Service
16. Pendidikan 115,126 24,384 2,005 258 2,856 518 - Education
Aktivitas Kesehatan Manusia Human Health Activities
17. 118,087 - - 386 - - -
dan Aktivitas Sosial and Social Activities
Kesenian, Hiburan, Arts, Entertainment,
18. 56,826 - - 220 - - -
dan Rekreasi and Recreation
19. Aktivitas Jasa Lainnya - - - - - - - Other Services Activities
Aktivitas Rumah Tangga
sebagai Pemberi Kerja; Household Activities as an
Aktivitas yang Menghasilkan Employer; Activities that
20. Barang dan Jasa oleh Rumah - - - 0 - - - Produce Goods and Services
Tangga yang Digunakan by Households that are Used
untuk Memenuhi Kebutuhan to Meet Their Own Needs
Sendiri
Aktivitas Badan Internasional International Organizations
21. dan Badan Ekstra - - - - - - - and Other Extra International
Internasional Lainnya Organizations Activities
22. Bukan Lapangan Usaha - - - - - - - Household
23. Rumah Tangga 239,687 13,454 14,295 2,245 3,068 7,037 - Non-Business
24. Lainnya 1,043,860 - - - - - - Others
Total 30,977,735 876,331 616,032 78,060 188,446 180,460 (293,865) Total
*) Berdasarkan Surat Otoritas Jasa Keuangan No. S-301/PB.101/2022 Perihal Penyampaian Keputusan Izin Pengambilalihan Saham PT Bank Victoria Syariah oleh PT Victoria Investama Tbk dan Surat Direksi No. 133/DIR-EKS/12/22 Perihal
Laporan Pelaksanaan Divestasi atas Inisiatif Sendiri PT Bank Victoria International Tbk (Bank), maka dengan demikian PT Bank Victoria Syariah tidak lagi menjadi Entitas Anak PT Bank Victoria International Tbk.
Based on Financial Services Authority Letter No. S-301/PB.101/2022 on Submission of the Decision on Permit to the Acquisition of PT Bank Victoria Syariah’s Shares by PT Victoria Investama Tbk and Board of Directors’ Decision Letter
No. 113/DIR-EKS/12/22 on the Divestment Implementation Report on PT Bank Victoria International Tbk’s (Bank) Self Initiative, therefore,PT Bank Victoria Syariah is no longer a Subsidiary of PT Bank Victoria International Tbk.
Page 445
Pengungkapan Tagihan berdasarkan Hari Tunggakan
Disclosure of Receivables by Due Date
1) Bank secara Individual / Bank Individually
(dalam juta Rupiah / in million Rupiah)
31 Desember 2025 31 Desember 2024
31 December 2025 31 December 2024
Tagihan berdasarkan Hari Tunggakan Tagihan berdasarkan Hari Tunggakan
Receivables by Due Date Receivables by Due Date
No. Jenis Eksposur >90 Hari >120 Hari >90 Hari >120 Hari Exposure Type
s.d. 120 s.d. 180 s.d. 120 s.d. 180
Hari Hari >180 Hari Hari Hari >180 Hari
Total Total
>90 Days >120 Days >180 Days >90 Days >120 Days >180 Days
to to to to
120 Days 180 Days 120 Days 180 Days
a b c d e f c d e f b
Kredit yang Termasuk
Loan Included in
1. dalam Tagihan yang 8,061 662 508,869 517,591 5,000 5,103 605,929 616,032
Due Receivables
Telah Jatuh Tempo
Surat Berharga yang
Securities Included
2. Termasuk dalam Tagihan - - - - - - - -
in Due Receivables
yang Telah Jatuh Tempo
Total 8,061 662 508,869 517,591 5,000 5,103 605,929 616,032 Total
*) Berdasarkan Surat Otoritas Jasa Keuangan No. S-301/PB.101/2022 Perihal Penyampaian Keputusan Izin Pengambilalihan Saham PT Bank Victoria Syariah oleh PT Victoria Investama Tbk dan Surat Direksi No. 133/DIR-EKS/12/22 Perihal
Laporan Pelaksanaan Divestasi atas Inisiatif Sendiri PT Bank Victoria International Tbk (Bank), maka dengan demikian PT Bank Victoria Syariah tidak lagi menjadi Entitas Anak PT Bank Victoria International Tbk.
Based on Financial Services Authority Letter No. S-301/PB.101/2022 on Submission of the Decision on Permit to the Acquisition of PT Bank Victoria Syariah’s Shares by PT Victoria Investama Tbk and Board of Directors’ Decision Letter
No. 113/DIR-EKS/12/22 on the Divestment Implementation Report on PT Bank Victoria International Tbk’s (Bank) Self Initiative, therefore, PT Bank Victoria Syariah is no longer a Subsidiary of PT Bank Victoria International Tbk.
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
443
Page 446
Pengungkapan Tambahan terkait Perlakuan terhadap Aset Bermasalah (CRB-A)
444
Additional Disclosures Regarding Treatment of Non-Performing Assets (CRB-A)
Pengungkapan Aset Performing dan Non-Performing
Disclosure of Performing and Non-Performing Assets
1) Bank secara Individual / Bank Individually
(dalam juta Rupiah / in million Rupiah)
Non-Performing
(Kualitas KL, D, M)
Capital Structure and Risk Management
Non-Performing
Struktur Permodalan dan Manajemen Risiko
Performing (Quality of KL,D, M)
PT Bank Victoria International Tbk
(Kualitas L dan DPK)
Tagihan yang Tidak Mengalami Penurunan Nilai
Laporan Tahunan dan Keberlanjutan 2025
Performing Non Impaired Receivables
(Quality of L and DPK) Tagihan yang Mengalami
Penurunan Nilai Memiliki Tunggakan Memiliki Tunggakan
No. Deskripsi Description
Impaired Receivables >90 Hari ≤90 Hari
Have Arrears >90 Days Have Arrears ≤90 Days
Nilai Tercatat Nilai Tercatat Nilai Tercatat Nilai Tercatat
Bruto Bruto Bruto Bruto
Gross CKPN Gross CKPN Gross CKPN Gross CKPN
Carrying Carrying Carrying Carrying
Amount Amount Amount Amount
a b c d e f g h
1. Surat Berharga 10,075,612 1,153 - - - - - - Marketable Securities
2. Kredit 21,862,575 392,979 517,591 165,668 - - - - Credit
a. Korporasi 21,623,990 387,655 508,100 159,948 - - - - a. Corporate
b. Ritel 238,586 5,323 9,490 5,720 - - - - b. Retail
Transaksi Rekening Administrative Account
3. 6,821,603 - 5,655 - - - - -
Administratif Transaction
*) Berdasarkan Surat Otoritas Jasa Keuangan No. S-301/PB.101/2022 Perihal Penyampaian Keputusan Izin Pengambilalihan Saham PT Bank Victoria Syariah oleh PT Victoria Investama Tbk dan Surat Direksi No. 133/DIR-EKS/12/22 Perihal
Laporan Pelaksanaan Divestasi atas Inisiatif Sendiri PT Bank Victoria International Tbk (Bank), maka dengan demikian PT Bank Victoria Syariah tidak lagi menjadi Entitas Anak PT Bank Victoria International Tbk.
Based on Financial Services Authority Letter No. S-301/PB.101/2022 on Submission of the Decision on Permit to the Acquisition of PT Bank Victoria Syariah’s Shares by PT Victoria Investama Tbk and Board of Directors’ Decision Letter
No. 113/DIR-EKS/12/22 on the Divestment Implementation Report on PT Bank Victoria International Tbk’s (Bank) Self Initiative, therefore, PT Bank Victoria Syariah is no longer a Subsidiary of PT Bank Victoria International Tbk.
Page 447
Pengungkapan Aset Restrukturisasi Performing dan Non-Performing
Disclosure of Performing and Non-Performing Restructuring Assets
1) Bank secara Individual / Bank Individually
(dalam juta Rupiah / in million Rupiah)
Performing
Non-Performing
(Kualitas L dan DPK)
(Kualitas KL, D, M)
Performing Stage 1 Stage 2 Stage 3
Non-Performing
(Quality of L and
(Quality of KL,D, M)
DPK)
No. Deskripsi Nilai Nilai Nilai Nilai Nilai Description
Tercatat Tercatat Tercatat Tercatat Tercatat
Bruto Bruto Bruto Bruto Bruto
CKPN CKPN CKPN CKPN CKPN
Gross Gross Gross Gross Gross
Carrying Carrying Carrying Carrying Carrying
Amount Amount Amount Amount Amount
a b c d e f g h i j
1. Surat Berharga - - - - - - - - - - Marketable Securities
2. Kredit 1,453,017 315,063 421,516 122,167 1,560,738 335,190 201,679 29,508 107,573 68,051 Credit
a. Korporasi 1,435,367 309,740 419,849 121,392 1,544,404 331,701 200,265 29,287 106,004 67,979 a. Corporate
b. Ritel 17,650 5,323 1,667 775 16,334 3,489 1,414 222 1,569 71 b. Retail
Transaksi Rekening Administrative
3. 66,020 - 5,655 - 65,971 - 5,601 - 103 -
Administratif Account Transaction
*) Berdasarkan Surat Otoritas Jasa Keuangan No. S-301/PB.101/2022 Perihal Penyampaian Keputusan Izin Pengambilalihan Saham PT Bank Victoria Syariah oleh PT Victoria Investama Tbk dan Surat Direksi No. 133/DIR-EKS/12/22 Perihal
Laporan Pelaksanaan Divestasi atas Inisiatif Sendiri PT Bank Victoria International Tbk (Bank), maka dengan demikian PT Bank Victoria Syariah tidak lagi menjadi Entitas Anak PT Bank Victoria International Tbk.
Based on Financial Services Authority Letter No. S-301/PB.101/2022 on Submission of the Decision on Permit to the Acquisition of PT Bank Victoria Syariah’s Shares by PT Victoria Investama Tbk and Board of Directors’ Decision Letter No. 113/DIR-EKS/12/22
on the Divestment Implementation Report on PT Bank Victoria International Tbk’s (Bank) Self Initiative, therefore, PT Bank Victoria Syariah is no longer a Subsidiary of PT Bank Victoria International Tbk.
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
445
Page 448
Pengungkapan Kuantitatif terkait Teknik MRK (CR3)
446
Disclosure of Quantitative related to MRK Techniques (CR3)
1) Bank secara Individual / Bank Individually
(dalam juta Rupiah / in million Rupiah)
Tagihan yang Dijamin
dengan Garansi,
Tagihan yang Tidak
Tagihan yang Dijamin Tagihan yang Dijamin Penjaminan, dan/atau Tagihan yang Dijamin
Dijamin dengan
dengan Teknik MRK dengan Agunan Asuransi Kredit dengan Derivatif
Teknik MRK
No. Deskripsi Guaranteed Guaranteed Guaranteed Kredit Description
Not Guaranteed
Capital Structure and Risk Management
Receivables Using Receivables by Receivables by Receivables Secured
Receivables Using
MRK Techniques Collateral Guarantee, Security, by Credit Derivatives
Struktur Permodalan dan Manajemen Risiko
MRK Techniques
PT Bank Victoria International Tbk
and/or Credit
Insurance
Laporan Tahunan dan Keberlanjutan 2025
a b c d e
1. Kredit 20,081,311 1,962,622 1,962,622 - Credit
2. Surat Berharga 10,074,458 - - - Marketable Securities
3. Total 30,155,769 1,962,622 1,962,622 - Total
Kredit dan Surat Berharga
4. 517,591 - - - Due Loans and Securities
yang Telah Jatuh Tempo
2) Pengungkapan Tambahan / Additional Disclosure
1. Bank tidak memiliki eksposur kuantitatif terkait teknik MRK secara konsolidasi karena berdasarkan Surat Otoritas Jasa Keuangan No. S-301/PB.101/2022 Perihal Penyampaian Keputusan Izin Pengambilalihan Saham
PT Bank Victoria Syariah oleh PT Victoria Investama Tbk dan Surat Direksi No. 133/DIR-EKS/12/22 Perihal Laporan Pelaksanaan Divestasi atas Inisiatif Sendiri PT Bank Victoria International Tbk (Bank), maka dengan
demikian PT Bank Victoria Syariah tidak lagi menjadi Entitas Anak PT Bank Victoria International Tbk.
The Bank does not have quantitative exposure related to MRK techniques on a consolidated basis due to based on Financial Services Authority Letter No. S-301/PB.101/2022 on Submission of the Decision on Permit
to the Acquisition of PT Bank Victoria Syariah’s Shares by PT Victoria Investama Tbk and Board of Directors’ Decision Letter No. 113/DIR-EKS/12/22 on the Divestment Implementation Report on PT Bank Victoria
International Tbk’s (Bank) Self Initiative, therefore, PT Bank Victoria Syariah is no longer a Subsidiary of PT Bank Victoria International Tbk.
Page 449
Pengungkapan Eksposur Risiko Kredit dan Dampak Teknik MRK (CR4)
Disclosure of Credit Risk Exposure and Impact of MRK Techniques (CR4)
1) Bank secara Individual / Bank Individually
(dalam juta Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Tagihan Bersih Sebelum Tagihan Bersih Setelah
Penerapan FKK dan Teknik MRK Penerapan FKK dan Teknik MRK
ATMR dan Rata-Rata Bobot Risiko
Net Receivables Before Net Receivables After RWA and Risk Weight Average
Implementation of FKK and Implementation of FKK and
MRK Techniques MRK Techniques
No. Kategori Portofolio Rata-Rata Portfolio Category
Laporan Posisi Laporan Posisi
Bobot Risiko
Keuangan Keuangan
(e/(c+d))
Statements TRA Statements TRA ATMR
Risk Weight
of Financial of Financial
Average
Position Position
(e/(c+d))
a b c d e f
1. Tagihan kepada Pemerintah 8,392,649 - 8,392,649 - - 0% Receivables from Government
Tagihan kepada Receivables from
2. 1,227,666 1,001,000 1,227,666 100,100 316,442 24%
Entitas Sektor Publik Public Sector Entities
Tagihan kepada Bank Receivables from Multilateral
3. Pembangunan Multilateral - 14,731 - 14,731 7,366 50% Development Banks and
dan Lembaga Internasional International Institutions
4. Tagihan kepada Bank 2,631,779 3,526 2,631,779 1,410 529,927 20% Receivables from Banks
Tagihan kepada Perusahaan Efek Receivables from Securities
dan Lembaga Jasa Keuangan 3,616,548 2,861,258 3,516,548 286,126 1,122,030 30% Companies and Other Financial
Lain1) Services Institutions1)
Receivables in the form
5. Tagihan berupa Covered Bond - - - - - 0%
of Covered Bond
Tagihan kepada Korporasi - Receivables from Corporations -
6. 12,647,148 1,798,821 11,233,764 720,879 10,094,841 84%
Eksposur Korporasi Umum2) General Corporate Exposure2)
Tagihan kepada Perusahaan Efek Receivables from Securities
dan Lembaga Jasa Keuangan - - - - - 0% Companies and Other Financial
Lain3) Services Institutions3)
Eksposur Pembiayaan Khusus4) - - - - - 0% Special Financing Exposure4)
Receivables in the from
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
Tagihan berupa Surat Berharga/
Subordinated Securities/
7. Piutang Subordinasi, Ekuitas, dan - - - - 0%
Receivables, Equity, and Other
Instrumen Modal Lainnya
Capital Instruments
447
Page 450
(dalam juta Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
448
Tagihan Bersih Sebelum Tagihan Bersih Setelah
Penerapan FKK dan Teknik MRK Penerapan FKK dan Teknik MRK
ATMR dan Rata-Rata Bobot Risiko
Net Receivables Before Net Receivables After RWA and Risk Weight Average
Implementation of FKK and Implementation of FKK and
MRK Techniques MRK Techniques
No. Kategori Portofolio Rata-Rata Portfolio Category
Laporan Posisi Laporan Posisi
Bobot Risiko
Keuangan Keuangan
(e/(c+d))
Statements TRA Statements TRA ATMR
Risk Weight
Capital Structure and Risk Management
of Financial of Financial
Average
Position Position
Struktur Permodalan dan Manajemen Risiko
(e/(c+d))
PT Bank Victoria International Tbk
a b c d e f
Laporan Tahunan dan Keberlanjutan 2025
Tagihan kepada Usaha Mikro, Receivables from Microbusiness,
8. 2,344,958 782,751 1,895,720 313,100 1,877,498 85%
Usaha Kecil, dan Portofolio Ritel Small Business, and Retail Portfolio
9. Kredit Beragun Properti 0% Property Collateralized Loans
Residential Property
Kredit Beragun Properti Rumah
Collateralized Loans which the
Tinggal yang Pembayarannya
161,356 - 161,356 - 69,672 43% Payments are Not Materially
Tidak Bergantung secara Material
Dependent on Property Cash
pada Arus Kas Properti
Flow
Kredit Beragun Properti Rumah Residential Property Collateralized
Tinggal yang Pembayarannya Loans which the Payments are
- - - - - 0%
Bergantung secara Material Materially Dependent on Property
pada Arus Kas Properti Cash Flow
Kredit Beragun Properti Commercial Property
Komersial yang Pembayarannya Collateralized Loans which the
- - - - - 0%
Tidak Bergantung secara Material Payments are Not Materially
pada Arus Kas Properti Dependent on Property Cash Flow
Kredit Beragun Properti Commercial Property
Komersial yang Pembayarannya Collateralized Loans which
3,916,952 545,541 3,916,952 218,216 3,939,430 95%
Bergantung secara Material pada the Payments are Materially
Arus Kas Properti Dependent on Property Cash Flow
Kredit Pengadaan Tanah, Land Acquisition, Land
10. Pengolahan Tanah, dan - - - - - 0% Processing, and Construction
Konstruksi Loans
Page 451
(dalam juta Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Tagihan Bersih Sebelum Tagihan Bersih Setelah
Penerapan FKK dan Teknik MRK Penerapan FKK dan Teknik MRK
ATMR dan Rata-Rata Bobot Risiko
Net Receivables Before Net Receivables After RWA and Risk Weight Average
Implementation of FKK and Implementation of FKK and
MRK Techniques MRK Techniques
No. Kategori Portofolio Rata-Rata Portfolio Category
Laporan Posisi Laporan Posisi
Bobot Risiko
Keuangan Keuangan
(e/(c+d))
Statements TRA Statements TRA ATMR
Risk Weight
of Financial of Financial
Average
Position Position
(e/(c+d))
a b c d e f
11. Tagihan yang Telah Jatuh Tempo 351,923 5,655 351,923 - 332,726 95% Due Receivables
12. Aset Lainnya 891,904 - 891,904 - 993,429 111% Other Assets
Total 36,182,883 7,013,282 34,220,261 1,654,563 19,283,361 54% Total
2) Pengungkapan Tambahan / Additional Disclosure
1. Bank tidak memiliki eksposur risiko kredit dan dampak teknik MRK secara konsolidasi karena berdasarkan Surat Peraturan Otoritas Jasa Keuangan No. S-301/PB.101/2022 Perihal Penyampaian Keputusan Izin
Pengambilalihan Saham PT Bank Victoria Syariah oleh PT Victoria Investama Tbk dan Surat Direksi No. 133/DIR-EKS/12/22 Perihal Laporan Pelaksanaan Divestasi atas Inisiatif Sendiri PT Bank Victoria International Tbk
(Bank), maka dengan demikian PT Bank Victoria Syariah tidak lagi menjadi Entitas Anak PT Bank Victoria International Tbk.
1. The Bank has no exposure to credit risk and the impact of MRK techniques on a consolidated basis due to based on Financial Services Authority Letter No. S-301/PB.101/2022 on Submission of the Decision
on Permit to the Acquisition of PT Bank Victoria Syariah’s Shares by PT Victoria Investama Tbk and Board of Directors’ Decision Letter No. 113/DIR-EKS/12/22 on the Divestment Implementation Report on
PT Bank Victoria International Tbk’s (Bank) Self Initiative, therefore, PT Bank Victoria Syariah is no longer a Subsidiary of PT Bank Victoria International Tbk.
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
449
Page 452
Pengungkapan Eksposur berdasarkan Kelas Aset dan Bobot Risiko (CR5)
450
Disclosure of Exposure by Asset Class and Risk Weight (CR5)
1) Bank secara Individual / Bank Individually
(dalam juta Rupiah / in million Rupiah)
Tagihan Bersih Setelah
FKK dan Teknik MRK
Kategori Portofolio Lainnya
No. 0% 20% 50% 100% 150% Net Receivables
Portfolio Category Other
After FKK and MRK
Techniques
Capital Structure and Risk Management
Tagihan kepada Pemerintah
Struktur Permodalan dan Manajemen Risiko
PT Bank Victoria International Tbk
1. Receivables from 8,392,649 - - - - - 8,392,649
Government
Laporan Tahunan dan Keberlanjutan 2025
Tagihan Bersih Setelah
FKK dan Teknik MRK
Kategori Portofolio Lainnya
No. 20% 50% 100% 150% Net Receivables
Portfolio Category Other
After FKK and MRK
Techniques
Tagihan kepada Entitas
Sektor Publik
2. 1,158,135 169,630 - - - 1,327,766
Receivables from Public
Sector Entities
Tagihan Bersih Setelah
FKK dan Teknik MRK
Kategori Portofolio Lainnya
No. 0% 20% 30% 50% 100% 150% Net Receivables
Portfolio Category Other
After FKK and MRK
Techniques
Tagihan kepada Bank
Pembangunan Multilateral
dan Lembaga Internasional
3. - - - 14,731 - - - 14,731
Receivables from Multilateral
Development Banks and
International Institutions
Page 453
(dalam juta Rupiah / in million Rupiah)
Tagihan Bersih Setelah
FKK dan Teknik MRK
Kategori Portofolio Lainnya
No. 20% 30% 40% 50% 75% 100% 150% Net Receivables
Portfolio Category Other
After FKK and MRK
Techniques
Tagihan kepada Bank
2,616,745 - 16,445 - - - - - 2,633,189
Receivables from Banks
Tagihan kepada Perusahaan
4. Efek dan Lembaga Jasa
Keuangan Lainnya
1,685,637 762,054 1,212,050 142,933 - - - - 3,802,674
Receivables from Securities
Companies and Other
Financial Services Institutions
Tagihan Bersih Setelah
FKK dan Teknik MRK
Kategori Portofolio Lainnya
No. 10% 15% 20% 25% 35% 50% 100% Net Receivables
Portfolio Category Other
After FKK and MRK
Techniques
Tagihan berupa Covered
Bond
5. - - - - - - - - -
Receivables in the form of
Covered Bond
Tagihan Bersih Setelah
FKK dan Teknik MRK
Kategori Portofolio Lainnya
No. 20% 50% 65% 75% 80% 85% 100% 130% 150% Net Receivables
Portfolio Category Other
After FKK and MRK
Techniques
Tagihan kepada Korporasi
Umum
986,182 1,820,994 - 42,942 - 997,498 8,107,028 - - - 11,954,644
Receivables from General
Corporations
Tagihan kepada Perusahaan
Efek dan Lembaga Jasa
6.
Keuangan Lain
- - - - - - - - -
Receivables from Securities
Companies and Other
Financial Services Institutions
Eksposur Pembiayaan Khusus
- - - - - - - - -
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
Special Financing Exposure
451
Page 454
(dalam juta Rupiah / in million Rupiah)
452
Tagihan Bersih Setelah
FKK dan Teknik MRK
Kategori Portofolio Lainnya
No. 100% 150% 250% 400% Net Receivables
Portfolio Category Other
After FKK and MRK
Techniques
Tagihan kepada Surat
Berharga/Piutang
Subordinasi, Ekuitas, dan
Instrumen Modal lainnya
7. - - - - - -
Receivables in the form of
Capital Structure and Risk Management
Subordinated Securities/
Receivables, Equity, and
Struktur Permodalan dan Manajemen Risiko
PT Bank Victoria International Tbk
Other Capital Instruments
Laporan Tahunan dan Keberlanjutan 2025
Tagihan Bersih Setelah
FKK dan Teknik MRK
Kategori Portofolio Lainnya
No. 45% 75% 85% 100% Net Receivables
Portfolio Category Other
After FKK and MRK
Techniques
Tagihan kepada Usaha Mikro,
Usaha Kecil, dan Portofolio
Ritel
8. - - 2,208,821 - - 2,208,821
Receivables from
Microbusiness, Small
Business, and Retail Portfolio
Page 455
(dalam juta Rupiah / in million Rupiah)
Tagihan
Bersih
Setelah FKK
Kategori dan Teknik
Portofolio Lainnya MRK
No. 0% 20% 25% 30% 35% 40% 45% 50% 60% 65%5) 70% 75% 85% 90% 100% 105% 110% 150%
Portfolio Other Net
Category Receivables
After FKK
and MRK
Techniques
Kredit Beragun
Properti
9. Property
Collateralized
Loans
Kredit Beragun
Properti Rumah
Tinggal yang
Pembayarannya
Tidak
Bergantung
Secara Material
pada Arus Kas
Properti
17,707 2,502 56,356 21,382 21,702 41,706 161,356
Residential
Property
Collateralized
Loans which the
Payments are
Not Materially
Dependent on
Property Cash
Flow
Tanpa
Pendekatan
Pembagian
Kredit
Without
Loan Sharing
Approach
Dengan
Menggunakan
Pendekatan
Pembagian
Kredit
(Dijamin)
Using a Loan
Sharing
Approach
(Guaranteed)
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
453
Page 456
(dalam juta Rupiah / in million Rupiah)
454
Tagihan
Bersih
Setelah FKK
Kategori dan Teknik
Portofolio Lainnya MRK
No. 0% 20% 25% 30% 35% 40% 45% 50% 60% 65%5) 70% 75% 85% 90% 100% 105% 110% 150%
Portfolio Other Net
Category Receivables
After FKK
and MRK
Techniques
Dengan
Menggunakan
Capital Structure and Risk Management
Pendekatan
Pembagian
Struktur Permodalan dan Manajemen Risiko
PT Bank Victoria International Tbk
Kredit
(Dijamin)
Using a Loan
Laporan Tahunan dan Keberlanjutan 2025
Sharing
Approach
(Guaranteed)
Kredit Beragun
Properti Rumah
Tinggal yang
Pembayarannya
Bergantung
Secara Material
pada Arus Kas
Properti
Residential
Property
Collateralized
Loans which
the Payments
are Materially
Dependent on
Property Cash
Flow
Kredit Beragun
Properti
Komersial yang
Pembayarannya
Tidak
Bergantung
Secara Material
pada Arus Kas
Properti
Commercial
Property
Collateralized
Loans which
the Payments
are Not
Materially
Dependent on
Property Cash
Flow
Page 457
(dalam juta Rupiah / in million Rupiah)
Tagihan
Bersih
Setelah FKK
Kategori dan Teknik
Portofolio Lainnya MRK
No. 0% 20% 25% 30% 35% 40% 45% 50% 60% 65%5) 70% 75% 85% 90% 100% 105% 110% 150%
Portfolio Other Net
Category Receivables
After FKK
and MRK
Techniques
Tanpa
Pendekatan
Pembagian
Kredit
Without
Loan Sharing
Approach
Dengan
Menggunakan
Pendekatan
Pembagian
Kredit
(Dijamin)
Using A
Loan Sharing
Approach
(Guaranteed)
Dengan
Menggunakan
Pendekatan
Pembagian
Kredit
(Dijamin)
Using A
Loan Sharing
Approach
(Guaranteed)
Kredit Beragun
Properti
Komersial yang
Pembayarannya
Bergantung
Secara Material
pada Arus Kas
Properti
Commercial 1,249,194 547,889 4,135,169
2,338,086
Property
Collateralized
Loans which
the Payments
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
are Materially
Dependent on
Property Cash
Flow
455
Page 458
(dalam juta Rupiah / in million Rupiah)
456
Tagihan
Bersih
Setelah FKK
Kategori dan Teknik
Portofolio Lainnya MRK
No. 0% 20% 25% 30% 35% 40% 45% 50% 60% 65%5) 70% 75% 85% 90% 100% 105% 110% 150%
Portfolio Other Net
Category Receivables
After FKK
and MRK
Techniques
Kredit
Pengadaan
Capital Structure and Risk Management
Tanah,
Pengolahan
Struktur Permodalan dan Manajemen Risiko
PT Bank Victoria International Tbk
Tanah, dan
Konstruksi
Land
Laporan Tahunan dan Keberlanjutan 2025
Acquisition,
Land
Processing,
and
Construction
Loans
Tagihan Bersih Setelah
FKK dan Teknik MRK
Kategori Portofolio Lainnya
No. 50% 100% 150% Net Receivables
Portfolio Category Other
After FKK and MRK
Techniques
Tagihan yang Telah
10. Jatuh Tempo 50,880 288,557 12,486 - 351,923
Due Receivables
Tagihan Bersih Setelah
FKK dan Teknik MRK
Kategori Portofolio Lainnya
No. 0% 20% 100% 150% 1,250%5) Net Receivables
Portfolio Category Other
After FKK and MRK
Techniques
Aset Lainnya
11. 46,336 - 549,845 295,723 - - 891,904
Other Assets
Page 459
(dalam juta Rupiah kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Tagihan Bersih
Tagihan Bersih Laporan Tagihan Bersih TRA
(Setelah Pengenaan FKK dan
Bobot Risiko Posisi Keuangan (Sebelum Pengenaan FKK) Rata - Rata FKK
No. Teknik MRK)
Risk Weight Net Receivables Statement of Net Receivables TRA FKK Average
Net Receivables
Financial Position (Before FKK imposition)
(After FKK and MRK Techniques)
1. <40% 15,488,553 3,363,155 10.00% 15,724,303
2. 40%-70% 4,504,527 1,250,519 35.71% 4,761,647
3. 75% 42,942 - 0.00% 42,942
4. 85% 2,662,400 2,228,266 50.00% 3,206,319
5. 90%-100% 10,890,743 39,900 40.00% 9,493,319
6. 105%-130% 2,285,509 131,443 40.00% 2,338,086
7. 150% 308,209 - 0.00% 308,209
8. 250% - - 0.00% -
9. 400% - - 0.00% -
10. 1.250% - - 0.00% -
Total Tagihan Bersih
11. 36,182,883 7,013,282 17.57% 35,874,824
Total Net Receivables
2) Pengungkapan Tambahan / Additional Disclosure
1. Bank tidak memiliki eksposur risiko kredit dan dampak teknik MRK secara konsolidasi karena berdasarkan Surat Otoritas Jasa Keuangan No. S-301/PB.101/2022 Perihal Penyampaian Keputusan Izin Pengambilalihan
Saham PT Bank Victoria Syariah oleh PT Victoria Investama Tbk dan Surat Direksi No. 133/DIR-EKS/12/22 Perihal Laporan Pelaksanaan Divestasi atas Inisiatif Sendiri PT Bank Victoria International Tbk (Bank),
maka dengan demikian PT Bank Victoria Syariah tidak lagi menjadi Entitas Anak PT Bank Victoria International Tbk.
1. The Bank has no exposure to credit risk and the impact of MRK techniques on a consolidated basis due to based on Financial Services Authority Letter No. S-301/PB.101/2022 on Submission of the Decision
on Permit to the Acquisition of PT Bank Victoria Syariah’s Shares by PT Victoria Investama Tbk and Board of Directors’ Decision Letter No. 113/DIR-EKS/12/22 on the Divestment Implementation Report on
PT Bank Victoria International Tbk’s (Bank) Self Initiative, therefore, PT Bank Victoria Syariah is no longer a Subsidiary of PT Bank Victoria International Tbk.
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
457
Page 460
Pengungkapan Analisis Eksposur Counterparty Credit Risk (CCR1)
458
Disclosure of Exposure Analysis of Counterparty Credit Risk (CCR1)
Bank tidak memiliki eksposur Counterparty Credit Risk (CCR1).
The Bank has no exposure of Counterparty Credit Risk (CCR1).
Pengungkapan Eksposur CCR Berdasarkan Kategori Portofolio dan Bobot Risiko (CCR3)
CCR Exposure by Portfolio Category and Risk Weight (CCR3)
Capital Structure and Risk Management
1) Bank secara Individual / Bank Individually
Struktur Permodalan dan Manajemen Risiko
PT Bank Victoria International Tbk
(dalam juta Rupiah / in million Rupiah)
31 Desember 2025
Laporan Tahunan dan Keberlanjutan 2025
31 December 2025
Bobot Risiko Risk Weight
a b c d e f g h i
Total
Tagihan
Lainnya Bersih
Kategori Portofolio 0% 10% 20% 50% 75% 100% 150% Portfolio Category
Other
Total Net
Receivables
Indonesia - - - - - - - - - Indonesia
Tagihan kepada Pemerintah Claims Against Government
- - - - - - - - -
dan Bank Sentral and Central Bank
Tagihan kepada Entitas Claims Against Public
- - - - - - - - -
Sektor Publik Sector Entities
Tagihan kepada Bank Claims Against Multilateral
Pembangunan Multilateral - - - - - - - - - Development Banks and
dan Lembaga Internasional International Institutions
Tagihan kepada Bank Lain - - - - - - - - - Receivables from Other Banks
Receivables in the form of
Tagihan berupa Covered Bond - - - - - - - - -
Covered Bond
Tagihan kepada Perusahaan Efek Receivables from Securities
dan Lembaga Jasa Keuangan - - - - - - - - - Companies and Other Financial
Lainnya Services Institutions
Receivables in the form of
Tagihan berupa Surat Berharga/
Subordinated Securities/
Piutang Subordinasi, Ekuitas, - - - - - - - - -
Receivables, Equity, and Other
dan Instrumen Modal Lainnya
Capital Instruments
Page 461
(dalam juta Rupiah / in million Rupiah)
31 Desember 2025
31 December 2025
Bobot Risiko Risk Weight
a b c d e f g h i
Total
Tagihan
Lainnya Bersih
Kategori Portofolio 0% 10% 20% 50% 75% 100% 150% Portfolio Category
Other
Total Net
Receivables
Kredit Beragunan Properti Residential Property
- - - - - - - - -
Rumah Tinggal Collateralized Loans
Kredit Beragunan Properti Commercial Property
- - - - - - - - -
Komersial Collateralized Loans
Kredit untuk Pengadaan
Loan by Land Acquisition, Land
Tanah, Pengolahan Tanah, dan - - - - - - - - -
Processing, and Construction
Konstruksi
Kredit Pegawai/Pensiunan - - - - - - - - - Employee/Retirement Loans
Tagihan kepada Korporasi - - - - - - - - - Receivables from Corporations
Receivables from Microbusiness,
Tagihan kepada Usaha Mikro,
- - - - - - - - - Small Business, and Retail
Usaha Kecil, dan Portofolio Ritel
Portfolio
Tagihan yang Telah Jatuh Tempo - - - - - - - - - Due Receivables
Aset lainnya - - - - - - - - - Other Assets
Total - - - - - - - - - Total
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
459
Page 462
(dalam juta Rupiah / in million Rupiah)
460
31 Desember 2024
Bobot Risiko 31 December 2024 Risk Weight
a b c d e f g h i
Total Tagihan
Lainnya Bersih
Kategori Portofolio 0% 10% 20% 50% 75% 100% 150% Portfolio Category
Other Total Net
Receivables
Indonesia - - - - - - - - - Indonesia
Capital Structure and Risk Management
Tagihan kepada Pemerintah Claims Against Government
- - - - - - - - -
dan Bank Sentral and Central Bank
Struktur Permodalan dan Manajemen Risiko
PT Bank Victoria International Tbk
Tagihan kepada Entitas Claims Against Public
- - - - - - - - -
Sektor Publik Sector Entities
Laporan Tahunan dan Keberlanjutan 2025
Tagihan kepada Bank Claims Against Multilateral
Pembangunan Multilateral - - - - - - - - - Development Banks and
dan Lembaga Internasional International Institutions
Tagihan kepada Bank Lain - - 197,776 - - - - - 197,776 Receivables from Other Banks
Receivables in the form
Tagihan berupa Covered Bond - - - - - - - - -
of Covered Bond
Tagihan kepada Perusahaan Efek Receivables from Securities
dan Lembaga Jasa Keuangan - - - - - - - - - Companies and Other Financial
Lainnya Services Institutions
Receivables in the form of
Tagihan berupa Surat Berharga/
Subordinated Securities/
Piutang Subordinasi, Ekuitas, - - - - - - - - -
Receivables, Equity, and Other
dan Instrumen Modal Lainnya
Capital Instruments
Kredit Beragunan Properti Residential Property
- - - - - - - - -
Rumah Tinggal Collateralized Loans
Kredit Beragunan Commercial Property
- - - - - - - - -
Properti Komersial Collateralized Loans
Kredit untuk Pengadaan
Loan by Land Acquisition, Land
Tanah, Pengolahan Tanah, dan - - - - - - - - -
Processing, and Construction
Konstruksi
Kredit Pegawai/Pensiunan - - - - - - - - - Employee/Retirement Loans
Tagihan kepada Korporasi - - - - - - - - - Receivables from Corporations
Receivables from Microbusiness,
Tagihan kepada Usaha Mikro,
- - - - - - - - - Small Business, and Retail
Usaha Kecil, dan Portofolio Ritel
Portfolio
Page 463
(dalam juta Rupiah / in million Rupiah)
31 Desember 2024
Bobot Risiko 31 December 2024 Risk Weight
a b c d e f g h i
Total Tagihan
Lainnya Bersih
Kategori Portofolio 0% 10% 20% 50% 75% 100% 150% Portfolio Category
Other Total Net
Receivables
Tagihan yang Telah Jatuh Tempo - - - - - - - - - Due Receivables
Aset lainnya - - - - - - - - - Other Assets
Total - - 197,776 - - - - - 197,776 Total
Tabel Pengungkapan Tagihan Bersih Derivatif Kredit (CCR6)
Table of Disclosure of Net Receivables of Credit Derivative (CCR6)
Bank tidak memiliki eksposur Derivatif Kredit (CCR6)
The Bank has no Credit Derivative Exposure (CCR6)
Eksposur Sekuritisasi pada Banking Book (Tabel SEC1)
Securitization Exposures in the Banking Book (Tabel SEC1)
1) Bank secara Individual / Bank Individually
(dalam juta Rupiah / in million Rupiah)
31 Desember 2025
31 December 2025
a b c e f g i j k
No. Kategori Portofolio Bank sebagai Originator Bank sebagai Sponsor Bank sebagai Investor Portofolio Category
Bank as Originator Bank as Sponsor Bank as Investor
Tradisional Sintetis Tradisional Sintetis Tradisional Sintetis
Subtotal Subtotal Subtotal
Traditional Synthetic Traditional Synthetic Traditional Synthetic
Ritel (Total) – Retail (Total) -
1. - - - - - - 265 - 265
Antara Lain Among Others
2. Kredit Perumahan - - - - - - 265 - 265 Housing Loans
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
3. Kartu Kredit - - - - - - - - - Credit Cards
461
Page 464
(dalam juta Rupiah / in million Rupiah)
462
31 Desember 2025
31 December 2025
a b c e f g i j k
No. Kategori Portofolio Bank sebagai Originator Bank sebagai Sponsor Bank sebagai Investor Portofolio Category
Bank as Originator Bank as Sponsor Bank as Investor
Tradisional Sintetis Tradisional Sintetis Tradisional Sintetis
Subtotal Subtotal Subtotal
Traditional Synthetic Traditional Synthetic Traditional Synthetic
Eksposur Ritel Other Retail
4. - - - - - - - - -
Capital Structure and Risk Management
Lainnya Exposures
Struktur Permodalan dan Manajemen Risiko
5. Re-Sekuritisasi - - - - - - - - - Re-Securitization
PT Bank Victoria International Tbk
Non-Ritel (Total) – Non-Retail (Total) -
6. - - - - - - - - -
Laporan Tahunan dan Keberlanjutan 2025
Antara Lain: Among Others:
7. Kredit Korporasi - - - - - - - - - Corporate Loans
8. Kredit Komersil - - - - - - - - - Commercial Credit
Rent and Accounts
9. Sewa dan Piutang - - - - - - - - -
Receivable
10. Non-Ritel Lainnya - - - - - - - - - Other Non-Retail
11. Re-Sekuritisasi - - - - - - - - - Re-Securitization
(dalam juta Rupiah / in million Rupiah)
31 Desember 2024
31 December 2024
a b c e f g i j k
No. Kategori Portofolio Bank sebagai Originator Bank sebagai Sponsor Bank sebagai Investor Portofolio Category
Bank as Originator Bank as Sponsor Bank as Investor
Tradisional Sintetis Tradisional Sintetis Tradisional Sintetis
Subtotal Sub-total Sub-total
Traditional Synthetic Traditional Synthetic Traditional Synthetic
Retail (Total) – Retail (Total) -
1. - - - - - - 1,011 - 1,011
Antara Lain: Among Others:
2. Kredit Perumahan - - - - - - 1,011 - 1,011 Housing Loans
3. Kartu Kredit - - - - - - - - - Credit Cards
Other Retail
4. Eksposur Ritel Lainnya - - - - - - - - -
Exposures
5. Re-Sekuritisasi - - - - - - - - - Re-Securitization
Page 465
(dalam juta Rupiah / in million Rupiah)
31 Desember 2024
31 December 2024
a b c e f g i j k
No. Kategori Portofolio Bank sebagai Originator Bank sebagai Sponsor Bank sebagai Investor Portofolio Category
Bank as Originator Bank as Sponsor Bank as Investor
Tradisional Sintetis Tradisional Sintetis Tradisional Sintetis
Subtotal Sub-total Sub-total
Traditional Synthetic Traditional Synthetic Traditional Synthetic
Non-Retail (Total) – Non-Retail (Total) -
6. - - - - - - - - -
Antara Lain: Among Others:
7. Kredit Korporasi - - - - - - - - - Corporate Loans
8. Kredit Komersil - - - - - - - - - Commercial Credit
Rent and Accounts
9. Sewa dan Piutang - - - - - - - - -
Receivable
10. Non-Retail Lainnya - - - - - - - - - Other Non-Retail
11. Re-Sekuritisasi - - - - - - - - - Re-Securitization
Analisis Kualitatif
Qualitative Analysis
Bank melakukan investasi pada pihak ketiga (produk EBA) yang mempunyai peringkat investment grade Bank invests in third parties (ABS products) with investment grade ratings of AAA to AA- as an effort to
AAA s.d AA- sebagai upaya untuk mendiversifikasi risiko likuiditas (liquidity facility) dan return. diversify liquidity risk (liquidity facility) and returns.
Eksposur Sekuritisasi pada Trading Book (Tabel SEC2)
Securitization Exposure in the Trading Book (Table SEC2)
Bank tidak memiliki eksposur sekuritisasi pada trading book.
The Bank has no securitization exposure in the trading book.
Eksposur Sekuritisasi pada Banking Book dan terkait Persyaratan Modalnya – Bank yang Bertindak sebagai Originator
atau Sponsor (SEC3)
Securitization Exposure in the Banking Book and related to Its Capital Requirements – Bank Acting as Originator or
Sponsor (SEC3)
Bank tidak memiliki eksposur sekuritisasi pada Banking Book sebagai Originator atau Sponsor.
The Bank has no securitization exposure in the Banking Book as Originator or Sponsor.
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
463
Page 466
Eksposur Sekuritisasi pada Banking Book dan Persyaratan Modalnya – Bank yang Bertindak sebagai Investor (SEC4)
464
Securitization Exposure in Banking Book and Related to Its Capital Requirements – Bank Acting as Investor (SEC4)
(dalam juta Rupiah / in million Rupiah)
31 Desember 2025
31 December 2025
a b c d e f g h i j k l m n o p q
Nilai Eksposur (berdasarkan
ATMR (berdasarkan Regulatory
Regulatory Approach)
Nilai Eksposur (berdasarkan Bobot Risiko) Approach)
Exposure Value Capital Charge After Cap
Exposure Value (based on Risk Weight) ATMR (based on Regulatory
Kategori (based on Regulatory Portofolio
No. Approach)
Capital Structure and Risk Management
Portofolio Approach) Category
>50% >100%
Struktur Permodalan dan Manajemen Risiko
>20%
PT Bank Victoria International Tbk
≤20% s.d. 100% s.d. <1.250 1.250%
s.d. 50%
Bobot Bobot % Bobot Bobot
Bobot IRB IRB SA/ IRB IRB SA/ IRB IRB SA/
Risiko Risiko Risiko Risiko 1.250% 1.250% 1.250%
Laporan Tahunan dan Keberlanjutan 2025
Risiko RBA SFA SSFA RBA SFA SSFA RBA SFA SSFA
≤20% Risk >50% to >100% to 1,250% Risk
>20% to 50% 100% Risk
Weighted <1,250% Risk Weighted
Risk Weighted Weighted Weighted
1. Total Eksposur 265 - - - - - 265 - - 53 - - 53 - Total Exposure
Sekuritisasi Traditional
2. 265 - - - - - 265 - - 53 - - 53 -
Tradisional Securitization
Dimana In which the
3. Underlying 265 - - - - - 265 - - 53 - - 53 - Underlying
Sekuritisasi Securitization
4. Ritel 265 - - - - - 265 - - 53 - - 53 - Retail
5. Non-ritel - - - - - - - - - - - - - - Non-Retail
Dimana In which
6. - - - - - - - - - - - - - -
Re-Sekuritisasi Re-Securitization
7. Senior - - - - - - - - - - - - - - Senior
8. Non-Senior - - - - - - - - - - - - - - Non-Senior
Sekuritisasi Synthetic
9. - - - - - - - - - - - - - -
Sintetis Securitization
Dimana In which the
10. Underlying - - - - - - - - - - - - - - Underlying
Sekuritisasi Securitization
11. Ritel - - - - - - - - - - - - - - Retail
12. Non-Ritel - - - - - - - - - - - - - - Non-Retail
Dimana In which
13. - - - - - - - - - - - - - -
Re-Sekuritisasi Re-Securitization
14. Senior - - - - - - - - - - - - - - Senior
15. Non-Senior - - - - - - - - - - - - - - Non-Senior
Page 467
(dalam juta Rupiah / in million Rupiah)
31 Desember 2024
31 December 2024
a b c d e f g h i j k l m n o p q
Nilai Eksposur (berdasarkan
ATMR (berdasarkan Regulatory
Regulatory Approach)
Nilai Eksposur (berdasarkan Bobot Risiko) Approach)
Exposure Value Capital Charge After Cap
Exposure Value (based on Risk Weight) ATMR (based on Regulatory
Kategori (based on Regulatory Portofolio
No. Approach)
Portofolio Approach) Category
>50% >100%
>20%
≤20% to 100% to <1.250 1.250%
to 50%
Bobot Bobot % Bobot Bobot
Bobot IRB IRB SA/ IRB IRB SA/ IRB IRB SA/
Risiko Risiko Risiko Risiko 1.250% 1.250% 1.250%
Risiko RBA SFA SSFA RBA SFA SSFA RBA SFA SSFA
≤20% Risk >50% to >100% to 1,250% Risk
>20% to 50% 100% Risk
Weighted <1,250% Risk Weighted
Risk Weighted Weighted Weighted
1. Total Eksposur 1,011 - - - - - 1,011 - - 202 - - 202 - Total Exposure
Sekuritisasi Traditional
2. 1,011 - - - - - 1,011 - - 202 - - 202 -
Tradisional Securitization
Dimana In which the
3. Underlying 1,011 - - - - - 1,011 - - 202 - - 202 - Underlying
Sekuritisasi Securitization
4. Ritel 1,011 - - - - - 1,011 - - 202 - - 202 - Retail
5. Non-ritel - - - - - - - - - - - - - - Non-Retail
Dimana In which
6. - - - - - - - - - - - - - -
Re-Sekuritisasi Re-Securitization
7. Senior - - - - - - - - - - - - - - Senior
8. Non-Senior - - - - - - - - - - - - - - Non-Senior
Sekuritisasi Synthetic
9. - - - - - - - - - - - - - -
Sintetis Securitization
Dimana In which the
10. Underlying - - - - - - - - - - - - - - Underlying
Sekuritisasi Securitization
11. Ritel - - - - - - - - - - - - - - Retail
12. Non-Ritel - - - - - - - - - - - - - - Non-Retail
Dimana In which
13. - - - - - - - - - - - - - -
Re-Sekuritisasi Re-Securitization
14. Senior - - - - - - - - - - - - - - Senior
15. Non-Senior - - - - - - - - - - - - - - Non-Senior
Analisis Kualitatif
Qualitative Analysis
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
Untuk eksposur sekuritisasi pada banking book, perhitungan ATMR risiko kredit dilakukan dengan For securitization exposure in the banking book, credit risk RWA is calculated by using a standardized
menggunakan pendekatan standar (standardized approach), dimana sekuritisasi tersebut memiliki approach, in which the securitization has investment grade of AAA to AA- with a 20% weight in RWA
investment grade AAA s.d AA- yang memiliki bobot 20% pada perhitungan ATMR.
465
calculation.
Page 468
Pengungkapan Risiko Pasar dengan Menggunakan Metode Standar
466
Disclosure of Market Risk Using Standardized Method
1) Bank secara Individual / Bank Individually
(dalam juta Rupiah / in million Rupiah)
Beban Modal Pendekatan Beban Modal Pendekatan
Standar Standar
Desember 2025 Desember 2024
No. Risiko Risk
Standard Approach Standard Approach
Capital Expenses Capital Expenses
Capital Structure and Risk Management
December 2025 December 2024
Struktur Permodalan dan Manajemen Risiko
1. Risiko GIRR - 20
PT Bank Victoria International Tbk
GIRR Risk
2. Risiko CSR Non-Sekuritisasi - - CSR Risk Non-Securitization
Laporan Tahunan dan Keberlanjutan 2025
3. Risiko CSR Sekuritisasi Non-CTP - - CSR Risk Securitization Non-CTP
4. Risiko CSR Sekuritisasi CTP - - CSR Risk Securitization CTP
5. Risiko Ekuitas - - Equity Risk
6. Risiko Komoditas - - Commodity Risk
7. Risiko Nilai Tukar 50,162 62,393 Exchange Rate Risk
8. DRC - Non-sekuritisasi - - DRC - Non-Securitization
9. DRC - Sekuritisasi Non-CTP - - DRC - Securitization Non-CTP
10. DRC - Sekuritisasi CTP - - DRC - Securitization CTP
11. RRAO - - RRAO
12. Total 50,163 62,414 Total
Tabel Interest Rate Risk in Banking Book - Laporan Penerapan Manajemen Risiko untuk IRRBB
Table of Interest Rate Risk in the Banking Book - Report on Risk Management Implementation for IRRBB
Bank berada dalam Buku 2 (Kelompok Bank Modal Inti/KBMI 1, berdasarkan Peraturan Otoritas The Bank is in BUKU 2 group (Core Capital Bank Group/KBMI 1, based on Financial Services Authority
Jasa Keuangan No. 12/POJK.03/2021) dan tidak memenuhi kriteria untuk mengungkapkan laporan Regulation No. 12/POJK.03/2021) and does not meet the criteria for disclosing a report on the calculation
perhitungan Interest Rate Risk in Banking Book (IRRBB) sesuai Surat Edaran Otoritas Jasa Keuangan of Interest Rate Risk in Banking Book (IRRBB) according to Financial Services Authority Circular
No. 12/SEOJK.03/2018 tanggal 21 Agustus 2018 tentang Penerapan Manajemen Risiko dan Pengukuran No. 12/SEOJK.03/2018 dated 21 August 2018 on Implementation of Risk Management and Standard
Risiko Pendekatan Standar untuk Risiko Suku Bunga dalam Banking Book (IRRBB) bagi Bank Umum. Approach for Risk Measurement for Interest Rate Risk in the Banking Book (IRRBB) for Commercial
Dalam hal mengendalikan risiko suku bunga pada banking book, Bank menggunakan analisa sensitivitas Banks. In terms of controlling interest rate risk in the banking book, the Bank uses a sensitivity analysis
berdasarkan maturity gap yang disusun dalam rangka pemenuhan ketentuan mengenai penilaian tingkat based on a maturity gap which is prepared in order to comply with the provisions on assessment of
kesehatan Bank Umum dan penerapan manajemen risiko bagi Bank Umum. Parameter tersebut dapat soundness level of Commercial Banks and the implementation of risk management for Commercial
memberikan indikasi atas risiko terhadap perspektif nilai ekonomis dan perspektif pendapatan Bank yang Banks. These parameters can provide an indication of risks to the economic value perspective and
timbul dari pergerakan skenario suku bunga dalam kondisi shock yang mempengaruhi posisi banking book the Bank’s income perspective arising from fluctuations in interest rate scenarios under shock conditions
pada Bank. that affect the banking book position at the Bank.
Page 469
Tabel Interest Rate Risk in Banking Book - Laporan Perhitungan IRRBB
Table of Interest Rate Risk in Banking Book - IRRBB Calculation Report
Bank kelompok BUKU 2 (Kelompok Bank Modal Inti/KBMI 1, berdasarkan Peraturan Otoritas Jasa The Bank is in BUKU 2 group (Core Capital Bank Group/KBMI 1, based on Financial Services Authority
Keuangan No. 12/POJK.03/2021) dan tidak mengungkapkan laporan perhitungan Interest Rate Regulation No. 12/POJK.03/2021) and does not report the calculation of Interest Rate Risk in Banking Book
Risk in Banking Book (IRRBB) sebagaimana diatur didalam Surat Edaran Otoritas Jasa Keuangan (IRRBB) as stipulated in the Financial Services Authority Circular No. 12/SEOJK.03/2018.
No. 12/SEOJK.03/2018.
Pengungkapan Risiko Likuiditas
Disclosure of Liquidity Risk
Pengungkapan Laporan Perhitungan Rasio Kecukupan Likuiditas (LCR)
Disclosure of Liquidity Coverage Ratio (LCR) Calculation Report
Nama Bank : PT Bank Victoria International Tbk
Bank Name
Posisi Laporan : Desember 2025
Reporting Position : December 2025
(dalam juta Rupiah / in million Rupiah)
Individual
Individually
Posisi Tanggal Laporan
Reporting Date Position
Nilai HQLA setelah Pengurangan
Nilai (Haircut), Outstanding
Kewajiban dan Komitmen
Dikalikan Tingkat Penarikan
No. Komponen Nilai Outstanding Kewajiban (Run-Off Rate) atau Nilai Component
dan Komitmen/Nilai Tagihan Tagihan Kontraktual Dikalikan
Kontraktual Tingkat Penerimaan
Outstanding Value of Liabilities (Inflow Rate)
and Commitments/Contractual HQLA Value Less Haircut,
Receivables Value Outstanding Liabilities and
Commitments Multiplied by
Run-Off Rate or Contractual
Receivables Value Multiplied by
Inflow Rate
21 hari
1. Jumlah Data Poin yang Digunakan dalam Perhitungan LCR Number of Data Points Used in the LCR Calculation
21 days
High Quality Liquid Asset (HQLA)
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
2. Total High Quality Liquid Asset (HQLA) 8,810,997.57 Total High Quality Liquid Asset (HQLA)
467
Page 470
(dalam juta Rupiah / in million Rupiah)
468
Individual
Individually
Posisi Tanggal Laporan
Reporting Date Position
Nilai HQLA setelah Pengurangan
Nilai (Haircut), Outstanding
Kewajiban dan Komitmen
Dikalikan Tingkat Penarikan
No. Komponen Nilai Outstanding Kewajiban (Run-Off Rate) atau Nilai Component
dan Komitmen/Nilai Tagihan Tagihan Kontraktual Dikalikan
Capital Structure and Risk Management
Kontraktual Tingkat Penerimaan
(Inflow Rate)
Struktur Permodalan dan Manajemen Risiko
Outstanding Value of Liabilities
PT Bank Victoria International Tbk
and Commitments/Contractual HQLA Value Less Haircut,
Receivables Value Outstanding Liabilities and
Laporan Tahunan dan Keberlanjutan 2025
Commitments Multiplied by
Run-Off Rate or Contractual
Receivables Value Multiplied by
Inflow Rate
Arus Kas Keluar (Cash Outflow) / Cash Outflows
Simpanan Nasabah Perorangan dan Pendanaan yang Berasal Savings from Individual Customers and Funding Derived
3. 8,583,336.87 848,856,24
dari Nasabah Usaha Mikro dan Usaha Kecil, Terdiri dari: from Micro and Small Business Customers, Consisting of:
a. Simpanan/Pendanaan Stabil 189,548.99 9,477,45 Savings/Funding is Stable
b. Simpanan/Pendanaan Kurang Stabil 8,393,787.88 839,378,79 Savings/Funding is Less Stable
4. Pendanaan yang Berasal dari Nasabah Korporasi, Terdiri dari: 7,183,779.77 3,501,386.29 Funding Derived from Corporate Customers, Consisting of:
a. Simpanan Operasional 1,245,084.65 296,309,42 a. Operational Savings
b. Simpanan Non-Operasional dan/atau Kewajiban Lainnya b. Non-Operational Deposits and/or
5,938,695.12 3,205,076.87
yang Bersifat Non-Operasional Other Non-Operational Liabilities
c. Surat Berharga berupa Surat Utang yang Diterbitkan c. Securities in the Form of Debt Securities
0.00 0.00
oleh Bank (Unsecured Debt) Issued by Banks
5. Pendanaan dengan Agunan (Secured Funding) 0.00 Funding with Collateral (Secured Funding)
6. Arus Kas Keluar Lainnya (Additional Requirement), Terdiri dari: 1,042,497.18 145,391,03 Other Cash Outflows (Additional Requirements), Consisting of:
a. Arus Kas Keluar atas Transaksi Derivatif 405,20 405,20 a. Cash Outflows from Derivative Transactions
b. Arus Kas Keluar atas Peningkatan Kebutuhan Likuiditas 0,00 0,00 b. Cash Outflows from Increased Liquidity Needs
c. Arus Kas Keluar atas Kehilangan Pendanaan 0,00 0,00 c. Cash Outflows for Loss of Funding
d. Arus Kas Keluar atas Penarikan Komitmen Fasilitas Kredit d. Cash Outflows for Withdrawal of Committed
574,403,63 140,238,38
dan Fasilitas Likuiditas Credit Facilities and Liquidity Facilities
e. Arus Kas Keluar atas Kewajiban Kontraktual Lainnya e. Cash Outflows on Other Contractual
0.00 0.00
terkait Penyaluran Dana Liabilities Related to Distribution of Funds
f. Arus Kas Keluar atas Kewajiban Kontingensi Pendanaan
467,688,35 4,747,45 f. Cash Outflows from Other Funding Contingent Liabilities
Lainnya
g. Arus Kas Keluar Kontraktual Lainnya 0.00 0.00 g. Other Contractual Cash Outflows
7. Total Arus Kas Keluar (Cash Outflow) 4,495,633.55 Total Cash Outflows
Page 471
(dalam juta Rupiah / in million Rupiah)
Individual
Individually
Posisi Tanggal Laporan
Reporting Date Position
Nilai HQLA setelah Pengurangan
Nilai (Haircut), Outstanding
Kewajiban dan Komitmen
Dikalikan Tingkat Penarikan
No. Komponen Nilai Outstanding Kewajiban (Run-Off Rate) atau Nilai Component
dan Komitmen/Nilai Tagihan Tagihan Kontraktual Dikalikan
Kontraktual Tingkat Penerimaan
Outstanding Value of Liabilities (Inflow Rate)
and Commitments/Contractual HQLA Value Less Haircut,
Receivables Value Outstanding Liabilities and
Commitments Multiplied by
Run-Off Rate or Contractual
Receivables Value Multiplied by
Inflow Rate
Arus Kas Masuk (Cash Inflow) / Cash Inflow
8. Pinjaman dengan Agunan Secured Lending 0.00 0.00 Loans with Collateral Secured Lending
Tagihan Berasal dari Pihak Lawan (Counterparty) yang Inflows from Fully performing Exposures
9. 1,151,292.50 773,442.76
Bersifat Lancar (Inflows from Fully Performing Exposures) Coming from Counterparty
10. Arus Kas Masuk Lainnya 441,74 441,74 Other Cash Inflows
11. Total Arus Kas Masuk (Cash Inflow) 1,151,734.24 773,884.50 Total Cash Inflows
Total Adjusted Value
12. Total HQLA 8,810,997.57 Total HQLA
13. Total Arus Kas Keluar Bersih (Net Cash Outflows) 3,721,749.05 Total Net Cash Outflows
14. LCR (%) 236.74% LCR (%)
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
469
Page 472
Pengungkapan Risiko Likuiditas
470
Table of Disclosure of Liquidity Risk
Pengungkapan Laporan NSFR
Disclosure of NSFR Report
Nama Bank : PT Bank Victoria International Tbk
Bank Name
Posisi Laporan : Desember 2025
Reporting Position December 2025
(dalam juta Rupiah / in million Rupiah)
Capital Structure and Risk Management
September 2025 Desember 2025
Struktur Permodalan dan Manajemen Risiko
September 2025 December 2025
PT Bank Victoria International Tbk
Nilai Tercatat berdasarkan Sisa Jangka Waktu Nilai Tercatat berdasarkan Sisa Jangka Waktu
Carrying Value based on Remaining Period Total Nilai Carrying Value based on Remaining Period Total Nilai
Laporan Tahunan dan Keberlanjutan 2025
Keterangan ASF
No. Tanpa Tertimbang Tanpa Tertimbang
Description of ASF ≥6 Bulan- ≥6 Bulan-
Jangka Total Jangka Total
<6 Bulan <1 Tahun ≥1 Tahun <6 Bulan <1 Tahun ≥1 Tahun
Waktu Weighted Waktu Weighted
<6 Months ≥6 Months- ≥1 Year <6 Months ≥6 Months- ≥1 Year
Without a Value Without a Value
<1 Year <1 Year
Period Time Period Time
Modal:
1. 4,248,674.93 0.00 0.00 1,196,520.92 5,445,195.85 4,308,016.70 0.00 0.00 1,047,668.79 5,355,685.49
Capital:
Modal sesuai Peraturan Otoritas Jasa Keuangan KPMM
2. Capital According to CAR Financial Services Authority 4,248,674.93 0.00 0.00 1,196,520.92 5,445,195.85 4,308,016.70 0.00 0.00 1,047,668.79 5,355,685.49
Regulations
Instrumen Modal Lainnya
3. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other Capital Instruments
Simpanan yang Berasal dari Nasabah Perorangan dan
Pendanaan yang Berasal dari Nasabah Usaha Mikro dan
4. Usaha Kecil: 4,382,883.60 8,739,825.70 664,319.93 300.00 12,421,529.80 4,513,330.34 8,318,601.44 534,889.26 0.00 12,043,134.04
Deposits Originating from Individual Customers and
Funding from Micro and Small Business Customers:
Simpanan dan Pendanaan Stabil
5. 246,339.67 7,001,52 4,728,72 0.00 245,166.42 248,427.21 10,974.82 500.00 0.00 246,906.93
Stable Savings and Funding
Simpanan dan Pendanaan Kurang Stabil
6. 4,136,543.93 8,732,824.18 659,591.21 300.00 12,176,363.38 4,264,903.13 8,307,626.62 534,389.26 0.00 11,796,227.11
Less Stable Savings and Funding
Pendanaan yang Berasal dari Nasabah Korporasi:
7. 2,782,188.62 7,693,868.90 242,722.86 2,173,840.54 6,092,991.95 2,612,966.70 10,044,402.88 359,125.00 2,299,294.75 6,260,387.74
Funding Derived from Corporate Customers:
Simpanan Operasional
8. 1,024,312.83 0.00 0.00 0.00 512,156.42 805,016.52 0.00 0.00 0.00 402,508.26
Operational Savings
Pendanaan Lainnya yang Berasal dari Nasabah Korporasi
9. 1,757,875.79 7,693,868.90 242,722.86 2,173,840.54 5,580,835.53 1,807,950.18 10,044,402.88 359,125.00 2,299,294.75 5,857,879.48
Other Funding Derived from Corporate Customers
Liabilitas yang Memiliki Pasangan Aset yang Saling
10. Bergantung 0.00 0.00 0.00 0.00 0.00 0.00 693,569.22 0.00 0.00 0.00
Liabilities that Have Interdependent Asset Pairs
Page 473
(dalam juta Rupiah / in million Rupiah)
September 2025 Desember 2025
September 2025 December 2025
Nilai Tercatat berdasarkan Sisa Jangka Waktu Nilai Tercatat berdasarkan Sisa Jangka Waktu
Carrying Value based on Remaining Period Total Nilai Carrying Value based on Remaining Period Total Nilai
Keterangan ASF
No. Tanpa Tertimbang Tanpa Tertimbang
Description of ASF ≥6 Bulan- ≥6 Bulan-
Jangka Total Jangka Total
<6 Bulan <1 Tahun ≥1 Tahun <6 Bulan <1 Tahun ≥1 Tahun
Waktu Weighted Waktu Weighted
<6 Months ≥6 Months- ≥1 Year <6 Months ≥6 Months- ≥1 Year
Without a Value Without a Value
<1 Year <1 Year
Period Time Period Time
Liabilitas dan Ekuitas Lainnya:
11. 332,883.65 89,945.60 249,188.50 0.00 124,594.25 300,478.43 274,298.16 149,619.29 0.00 74,809.65
Liabilities and Other Equity:
NSFR Liabilitas Derivative
12. 598.00 598.00 598.00 3,551.10 3,551.10 3,551.10
NSFR Derivative Liability
Ekuitas dan Liabilitas Lainnya yang Tidak Masuk dalam
Kategori di Atas
13. 332,883.65 89,347.60 249,188.50 0.00 124,594.25 300,478.43 270,747.06 149,619.29 0.00 74,809.65
Equity and Other Liabilities Not Included in the Above
Categories
14. Total ASF 24,084,311.85 23,734,016.92
Total HQLA dalam Rangka Perhitungan NSFR
15. 336,450.27 424,831.54
Total HQLA for the NSFR Calculation
Simpanan pada Lembaga Keuangan Lain untuk Tujuan
Operasional
16. 148,532.73 0.00 0.00 0.00 74,266.37 316,560.85 0.00 0.00 0.00 158,280.43
Deposits on Other Financial Institutions for Operational
Purposes
Pinjaman dengan Kategori Lancar dan dalam Perhatian
Khusus (Performing)
17. 0.00 6,969,903.22 5,160,123.91 11,485,497.94 15,598,487.54 0.00 8,845,298.14 5,715,754.45 11,894,072.16 16,657,476.38
Loans in Current and Special Mention Category
(Performing)
Kepada Lembaga Keuangan yang Dijamin dengan HQLA
18. Level 1 0.00 71,048.65 0.00 0.00 7,104.87 0.00 0.00 0.00 0.00 0.00
To Financial Institutions Guaranteed with HQLA Level 1
Kepada Lembaga Keuangan yang Dijamin Bukan dengan
HQLA Level 1 dan Pinjaman kepada Lembaga Keuangan
19. Tanpa Jaminan 0.00 1,347,120.48 1,633,982.00 1,816,463.29 2,835,522.36 0.00 2,293,750.66 390,991.41 729,833.06 1,269,391.36
To a Guaranteed Financial Institution Not with HQLA
Level 1 and a Loan to an Insecured Financial Institution
Kepada Korporasi Non-Keuangan, Nasabah Retail
dan Nasabah Usaha Mikro dan Kecil, Pemerintah
Pusat, Pemerintah Negara Lain, Bank Indonesia, Bank
Sentral Negara Lain dan Entitas Sektor Publik, yang Di
antaranya:
20. 0.00 4,517,243.63 3,094,608.92 8,214,590.28 10,788,328.02 0.00 5,126,167.77 5,130,591.60 9,021,956.79 12,797,042.96
To Non-Financial Corporations, Retail Customers
and Micro and Small Business Customers, Central
Government, Governments of Other Countries, Bank
Indonesia, Central Banks of Other Countries and Public
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
Sector Entities, Including:
471
Page 474
(dalam juta Rupiah / in million Rupiah)
472
September 2025 Desember 2025
September 2025 December 2025
Nilai Tercatat berdasarkan Sisa Jangka Waktu Nilai Tercatat berdasarkan Sisa Jangka Waktu
Carrying Value based on Remaining Period Total Nilai Carrying Value based on Remaining Period Total Nilai
Keterangan ASF
No. Tanpa Tertimbang Tanpa Tertimbang
Description of ASF ≥6 Bulan- ≥6 Bulan-
Jangka Total Jangka Total
<6 Bulan <1 Tahun ≥1 Tahun <6 Bulan <1 Tahun ≥1 Tahun
Waktu Weighted Waktu Weighted
<6 Months ≥6 Months- ≥1 Year <6 Months ≥6 Months- ≥1 Year
Without a Value Without a Value
<1 Year <1 Year
Period Time Period Time
Memenuhi Kualifikasi untuk Mendapat Bobot Risiko
35% atau Kurang, sesuai Surat Edaran Otoritas Jasa
Capital Structure and Risk Management
Keuangan ATMR untuk Risiko Kredit
21. 0.00 0.00 200,000.00 0.00 100,000.00 0.00 0.00 0.00 190,903.15 124,087.05
Struktur Permodalan dan Manajemen Risiko
Qualify for A Weighted Risk of 35% or Less, In
PT Bank Victoria International Tbk
Accordance with Financial Services Authority Circular
RWA for Credit Risk
Laporan Tahunan dan Keberlanjutan 2025
Kredit Beragun Rumah Tinggal yang Tidak Sedang
Dijaminkan, yang Di antaranya:
22. 0.00 347.41 225.16 136.592.50 116,389.91 0.00 214.15 449.90 152,086.91 129,605.90
Unsecured Residential Property Collateralized Loans,
which Include:
Memenuhi Kualifikasi untuk Mendapat Bobot Risiko
35% atau Kurang, Sesuai Surat Edaran Otoritas Jasa
Keuangan ATMR
23. untuk Risiko Kredit 0.00 365.47 1.202.19 8.785.75 6,494.57 0.00 760.45 243.08 7,464.27 5,353.54
Qualify for a Weighted Risk of 35% or Less, In
Accordance with Financial Services Authority Circular
RWA for Credit Risk
Surat Berharga dengan kategori Lancar dan Kurang
Lancar (Performing) yang Tidak Sedang Dijaminkan,
Tidak Gagal Bayar, dan Tidak Masuk sebagai HQLA,
Termasuk Saham yang Diperdagangkan di Bursa
24. 0.00 1,033,777.58 230,105.64 1,309,066.12 1,744,647.81 0.00 1,424,405.11 193,478.46 1,791,827.98 2,331,995.57
Securities with Current and Undercurrent (Performing)
Categories that are not being Pledged Collateral, Do
Not Default, and are Not Included as HQLA, Including
Exchange-Traded Shares
Aset yang Memiliki Pasangan Liabilitas yang Saling
25. Bergantung 0.00 0.00 0.00 0.00 0.00 0.00 714,602.23 0.00 0.00 0.00
Assets that Have Interdependent Liability Pairs
Aset Lainnya:
26. 147,397.04 692,500.72 240,563.95 700,811.16 1,781,272.87 226,253.95 497,229.58 202,583.72 684,210.92 1,610,278.17
Other Assets:
Komoditas Fisik yang Diperdagangkan, Termasuk Emas
27. 0.00 0.00 0.00 0.00
Physical Commodities Traded, Including Gold
Page 475
(dalam juta Rupiah / in million Rupiah)
September 2025 Desember 2025
September 2025 December 2025
Nilai Tercatat berdasarkan Sisa Jangka Waktu Nilai Tercatat berdasarkan Sisa Jangka Waktu
Carrying Value based on Remaining Period Total Nilai Carrying Value based on Remaining Period Total Nilai
Keterangan ASF
No. Tanpa Tertimbang Tanpa Tertimbang
Description of ASF ≥6 Bulan- ≥6 Bulan-
Jangka Total Jangka Total
<6 Bulan <1 Tahun ≥1 Tahun <6 Bulan <1 Tahun ≥1 Tahun
Waktu Weighted Waktu Weighted
<6 Months ≥6 Months- ≥1 Year <6 Months ≥6 Months- ≥1 Year
Without a Value Without a Value
<1 Year <1 Year
Period Time Period Time
Kas, Surat Berharga dan Aset Lainnya yang Dicatat
sebagai Initial Margin untuk Kontrak Derivatif dan Kas
atau Aset Lain yang Diserahkan sebagai Default Fund
pada Central Counterparty (CCP)
28. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash, Securities, and Other Assets Recorded as Initial
Margin for Derivative Contracts and Cash or Other
Assets Deposited as Default Funds to the Central
Counterparty (CCP)
NSFR Aset Derivatif
29. 2,116.25 2,116.25 2,116.25 2,116.25 278.00 278.00 278.00 278.00
NSFR Derivative Assets
NSFR Liabilitas Derivatif sebelum Dikurangi dengan
Variation Margin
30. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
NSFR Derivative Liability before Deduction of Variation
Margin
Seluruh Aset Lainnya yang Tidak Masuk dalam Kategori
31. di Atas 147,397.04 69,384.47 240,563.95 700,811.16 1,779,156.62 226,253.155 496,951.58 202,583.72 684,210.92 1,610,000.17
All Other Assets Not Included in the Categories Above
Rekening Administratif
32. 8,585,553.68 8,585,553.68 8,585,553.68 264,883.75 9,057,399.55 9,057,399.55 9,057,399.55 243,007.08
Administrative Account
33. Total RSF 18,055,360.80 19,093,873.60
Rasio Pendanaan Stabil Bersih (Net Stable Funding Ratio
34. (%) 133.39% 124.30%
Net Stable Funding Ratio (%)
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
473
Page 476
Pengungkapan Risiko Likuiditas
474
Disclosure of Liquidity Risk
Pengungkapan Laporan Aset Terikat (Encumbrance) (ENC)
Disclosure of Encumbrance (ENC) Report
Nama Bank : PT Bank Victoria International Tbk
Bank Name
Posisi Laporan : Desember 2025
Reporting Position December 2025
(dalam juta Rupiah / in million Rupiah)
Capital Structure and Risk Management
Aset yang Disimpan atau
Struktur Permodalan dan Manajemen Risiko
Diperjanjikan dengan
PT Bank Victoria International Tbk
Bank Sentral Namun Aset Tidak Terikat
Aset Terikat (Encumbered)
Uraian Belum Digunakan untuk (Unencumbered) Total Description
Laporan Tahunan dan Keberlanjutan 2025
Encumbered Asset
Menghasilkan Likuiditas Unencumbered Asset
Assets Placed or Pledged to
Central Bank but Yet
a b c d
Aset-Aset dalam Laporan Posisi Assets in the Statement of
Keuangan dapat Disajikan 693,569 7,285,043 1,706,403 9,685,015 Financial Position can be
Terperinci Sepanjang Dibutuhkan Presented in Detail As Needed
Analisis Kualitatif
Qualitative Analysis
(a) Saat ini, Bank memiliki aset bank yang disimpan atau diperjanjikan dengan Bank Indonesia (a) Currently, the Bank has bank assets that are stored or agreed with Bank Indonesia but have not
namun belum digunakan untuk menghasilkan likuiditas yaitu penempatan pada Bank Indonesia been used to generate liquidity, namely placement with Bank Indonesia amounting to Rp1,706,402
sebesar Rp 1.706.402 Juta sebagaimana diatur dalam Peraturan Otoritas Jasa Keuangan Nomor million as regulated in Financial Services Authority Regulations No. 42/POJK.03/2015 on
42/POJK.03/2015 perihal Kewajiban Pemenuhan Rasio Kecukupan Likuiditas (Liquidity Coverage the Obligation to Fulfill the Liquidity Coverage Ratio for Commercial Banks.
Ratio) bagi Bank Umum. (b) Unencumbered Assets are bank assets that qualify as HQLA as stipulated in Financial Services
(b) Aset Tidak Terikat merupakan aset bank yang memenuhi syarat sebagai HQLA sebagaimana Authority Regulations No. 42/POJK.03/2015 on the Obligation to Fulfill the Liquidity Coverage
diatur dalam Peraturan Otoritas Jasa Keuangan Nomor 42/POJK.03/2015 perihal Kewajiban Ratio for Commercial Banks, amounting to Rp7,285,043 million
Pemenuhan Rasio Kecukupan Likuiditas (Liquidity Coverage Ratio) bagi Bank Umum yaitu sebesar
Rp 7.285.043 Juta
Page 477
Tabel Pengungkapan Risiko Operasional
Table of Disclosure of Operational Risk
Tabel Pengungkapan Kuantitatif Risiko Operasional - Bank secara Individual
Table of Disclosure of Operational Risk Quantitative - Bank Individually
(dalam juta Rupiah / in million Rupiah)
31 Desember 2025 31 Desember 2024
31 December 2025 31 December 2024
No. Pendekatan yang Digunakan Approach Used
Jumlah Jumlah
Total Total
Pendekatan Standar Standardized Approach
Komponen Indikator Bisnis (KIB) 128,254,422,135 117,338,587,298 Business Indicator Components (KIB)
1. Faktor Pengali Kerugian Internal (FPKI) 1 1 Internal Loss Multiplier Factor (FPKI)
Modal Minimum Risiko Operasional (MMRO) 128,254,422,135 117,338,587,298 Operational Risk Minimum Capital (MMRO)
ATMR untuk Risiko Operasional 1,603,180,276,683 1,466,732,341,225 RWA for Operational Risk
Tabel Pengungkapan Kuantitatif Risiko Operasional - Bank secara Konsolidasi dengan Entitas Anak
Table of Disclosure of Operational Risk Quantitative - Bank Consolidated with Subsidiaries
Bank tidak memiliki eksposur risiko operasional secara konsolidasi karena berdasarkan Surat Otoritas The Bank has no operational risk exposure on a consolidated basis due to based on Financial Services
Jasa Keuangan No. S-301/PB.101/2022 Perihal Penyampaian Keputusan Izin Pengambilalihan Saham Authority Letter No. S-301/PB.101/2022 on Submission of the Decision on Permit to the Acquisition
PT Bank Victoria Syariah oleh PT Victoria Investama Tbk dan Surat Direksi No. 133/DIR-EKS/12/22 of PT Bank Victoria Syariah’s Shares by PT Victoria Investama Tbk and Board of Directors’ Letter
Perihal Laporan Pelaksanaan Divestasi atas Inisiatif Sendiri PT Bank Victoria International Tbk (Bank), No. 133/DIR-EKS/12/22 on the Divestment Implementation Report on PT Bank Victoria International Tbk’s
maka dengan demikian PT Bank Victoria Syariah tidak lagi menjadi Entitas Anak PT Bank Victoria (Bank) Self Initiative, therefore, PT Bank Victoria Syariah is no longer a Subsidiary of PT Bank Victoria
International Tbk. International Tbk.
2025 Annual and Sustainability Report
PT Bank Victoria International Tbk
475
Page 478
Tanggung
Jawab Sosial
dan Lingkungan
Hidup
Social and Environmental
Responsibility
PT Bank Victoria International Tbk
476 Laporan Tahunan dan Keberlanjutan 2025
Page 479
08 PT Bank Victoria International Tbk 2025 Annual and Sustainability Report 477
Page 480
Tanggung Jawab Sosial dan Lingkungan Hidup
Social and Environmental Responsibility
Sebagai bagian dari sistem keuangan, perbankan memiliki As part of the financial system, banking plays a vital role in
peran vital dalam memperkuat fondasi pertumbuhan strengthening the foundations of economic growth while
ekonomi sekaligus menjaga kestabilan pasar. Dengan maintaining market stability. Recognizing this strategic
menyadari tanggung jawab strategis tersebut, Bank responsibility, the Bank continuously prioritizes business
terus mengedepankan praktik usaha yang selaras practices that are in line with sustainability principles. This
dengan prinsip keberlanjutan. Pendekatan ini diwujudkan approach is realized through operational management
melalui pengelolaan operasional yang memperhatikan that maintains the balance between economic, social, and
keseimbangan antara aspek ekonomi, sosial, dan environmental aspects. Furthermore, such commitment
lingkungan. Selain itu, komitmen tersebut diperkuat dengan is reinforced by the implementation of various Social and
pelaksanaan berbagai program Tanggung Jawab Sosial Environmental Responsibility (TJSL) programs that provide
dan Lingkungan (TJSL) yang memberi manfaat nyata bagi tangible benefits to the community and surrounding
masyarakat dan ekosistem sekitar. ecosystems.
PT Bank Victoria International Tbk
478 Laporan Tahunan dan Keberlanjutan 2025
Page 481
Tata Kelola Keberlanjutan
Sustainability Governance
Dalam setiap aktivitas bisnis, Bank selalu berpegang pada In every business activity, the Bank always adheres to
prinsip GCG dengan mengintegrasikan pengelolaan risiko GCG principles by integrating risk management which
yang mencakup aspek ekonomi, sosial, dan lingkungan. covers economic, social, and environmental aspects. These
Penerapan prinsip ini dilaksanakan melalui berbagai principles are implemented through various programs
program yang sejalan dengan ketentuan peraturan that are in line with applicable laws and regulations and
perundang-undangan serta mengacu pada praktik terbaik refer to best practices in Sustainability Reporting. In its
Laporan Keberlanjutan. Dalam pelaksanaannya, Bank implementation, the Bank utilizes ISO 26000 on Guidance
menjadikan ISO 26000 tentang Guidance on Social on Social Responsibility as its primary reference, namely:
Responsibility sebagai acuan utama, yaitu:
1. Tata kelola organisasi. 1. Organizational governance.
2. Isu produk dan pelanggan. 2. Products and customers issues.
3. Pemenuhan hak asasi manusia. 3. Fulfillment human rights.
4. Praktik ketenagakerjaan, kesehatan, dan keselamatan 4. Practices of employment, occupational health and
kerja. safety.
5. Lingkungan hidup. 5. Environment.
6. Prosedur operasi yang adil. 6. Fair operating procedures.
7. Pelibatan dan pengembangan masyarakat. 7. Community engagement and development.
Sebagai wujud dalam memperkuat penerapan GCG, As the manifestation of strengthening GCG implementation,
Bank juga senantiasa memasukkan prinsip keuangan the Bank also consistently incorporates sustainable finance
berkelanjutan ke dalam setiap lini operasional. Langkah principles into every line of its operations. This step is
ini dirancang tidak hanya untuk menghasilkan nilai designed not only to generate economic value but also to
ekonomi, tetapi juga untuk memberikan dampak positif have positive impact on society and maintain environmental
bagi masyarakat serta menjaga kelestarian lingkungan. sustainability. The implementation of sustainable finance
Penerapan prinsip keuangan berkelanjutan tersebut principles is internalized through various strategic policies
diinternalisasi melalui berbagai kebijakan dan program and programs, which are further outlined as follows:
strategis, yang dijabarkan lebih lanjut sebagai berikut:
Prinsip Keuangan Berkelanjutan Implementasi di Bank
Sustainable Finance Principles Implementation at the Bank
Investasi Bertanggung Jawab Keputusan investasi Bank mempertimbangkan faktor ekonomi, sosial, lingkungan hidup, dan tata
kelola agar dapat mengelola risiko secara lebih baik dan menghasilkan keuntungan jangka panjang
yang berkelanjutan.
Responsible Investment The Bank’s investment decisions consider the economic, social, environmental, and governance
factors in order to manage the risks better and generate long-term, sustainable returns.
Strategi dan Praktik Bisnis Berkelanjutan Bank berfokus pada pencapaian tujuan jangka panjang dan menetapkan strategi jangka pendek
untuk mencapainya.
Sustainable Business Strategies and Practices The Bank focuses on achieving long-term goals and setting short-term strategies to achieve them.
Pengelolaan Risiko Sosial Bank menerapkan prinsip kehati-hatian dalam mengukur risiko sosial dan lingkungan hidup dari
dan Lingkungan Hidup aktivitas penghimpunan dan penyaluran dana.
Social and Environmental Risk Management The Bank applies the prudence principle in measuring social and environmental risks from
the funding and lending activities.
Tata Kelola Manajemen dan seluruh aktivitas operasi Bank menerapkan pilar governansi korporat, yaitu perilaku
beretika, akuntabilitas, transparansi, dan keberlanjutan secara konsisten.
Governance The Management and all of the Bank’s operational activities consistently apply the corporate
governance pillars, namely ethical behavior, accountability, transparency, and sustainability.
Komunikasi yang Informatif Bank menyediakan laporan yang informatif, mencakup strategi, tata kelola, kinerja, dan prospek
ke depan.
Informative Communication The Bank provides informative reports, covering strategy, governance, performance, and future
prospects.
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Tanggung Jawab Sosial dan Lingkungan Hidup
Social and Environmental Responsibility
Prinsip Keuangan Berkelanjutan Implementasi di Bank
Sustainable Finance Principles Implementation at the Bank
Inklusif Bank berupaya menjamin ketersediaan dan keterjangkauan produk dan jasa sehingga dapat
diakses oleh seluruh lapisan masyarakat, bahkan termasuk yang belum memiliki akses terhadap
produk dan jasa perbankan.
Inclusive The Bank strives to ensure the availability and affordability of products and services so that they
can be accessed by all levels of community, including those who do not have access to banking
products and services.
Pengembangan Sektor Unggulan Prioritas Bank mempertimbangkan sektor-sektor unggulan prioritas yang telah ditetapkan oleh pemerintah
melalui Rencana Pembangunan Jangka Menengah (RPJM) dan Rencana Pembangunan Jangka
Panjang (RPJP).
Priority Leading Sector Development The Bank considers the priority leading sectors that have been determined by the government
through the Medium-Term Development Plan (RPJM) and the Long-Term Development Plan
(RPJP).
Koordinasi dan Kolaborasi Dalam rangka menyelaraskan kebijakan, strategi, peluang bisnis, dan inovasi produk dan jasa
dengan kepentingan nasional, Bank berpartisipasi dalam forum/kegiatan/kerja sama terkait
keuangan berkelanjutan, baik pada tingkat lokal, nasional, maupun regional.
Coordination and Collaboration To align policies, strategies, business opportunities, and innovation of products and services with
national interests, the Bank participates in forums/activities/cooperations related to sustainable
finance, at local, national, or regional levels.
Struktur Tata Kelola Keberlanjutan Sustainable Governance Structure
[POJK E.1] [POJK E.1]
Penerapan prinsip keuangan berkelanjutan serta pengelolaan The implementation of sustainable finance principles and
aspek Lingkungan, Sosial, dan Tata Kelola (LST) menjadi the management of Environmental, Social, and
tanggung jawab bersama seluruh jajaran Bank. Direksi dan Governance (ESG) aspects are the shared responsibility
Dewan Komisaris berperan aktif dalam mengawasi tata of all Bank employees. The Board of Directors and Board
kelola keberlanjutan serta mengevaluasi kinerja terkait of Commissioners play an active role in overseeing
LST. Struktur tata kelola keberlanjutan dirancang selaras sustainability governance and evaluating ESG-
dengan prinsip GCG yang berlaku di seluruh organisasi. related performance. The sustainability governance
Tugas dan tanggung jawab implementasi keuangan structure is designed in line with GCG principles
berkelanjutan ditetapkan melalui Surat Keputusan Direksi applicable throughout the organization. The duties and
No. 024/SK-DIR/04/25 tanggal 30 April 2025 tentang Tim responsibilities for sustainable finance implementation
Penyusun dan Pelaksana Aksi Keuangan Berkelanjutan, are stipulated in the Board of Directors’ Decision Letter
yang diuraikan sebagai berikut: No. 024/SK-DIR/04/25 dated 30 April 2025, on the Team
for Preparing and Implementing Sustainable Financial
Actions, described as follows:
Jabatan Posisi di Bank
Position Position at the Bank
Penanggung Jawab Direksi
Person in Charge Board of Directors
Ketua Senior EVP of Change Management Office
Chairman
Wakil Ketua Merangkap Anggota Head of Change Management Office Division
Vice Chairman concurrently as Member
Anggota • SEVP of Operation & International Banking
Member • SEVP of Business
• SEVP of Finance, Accounting & Management Information System
• Head of Credit Risk Review Division
• Head of HCM & GA Division
• Head of Operations & Internal Control Division
• Head of Technology Information Division
• Head of Compliance, System Procedure & Coordinator Customer Protection Division
• Head of Risk Management Division
• Head of Corporate Secretary Division
• Head of SKAI Division
• Head of SME & Consumer Banking Division
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Jabatan Posisi di Bank
Position Position at the Bank
• Head of Commercial Banking Division
• Head of Branch Banking Network Division
• Head of Accounting Division
• Vice Division Head Credit Monitoring & Collection
Koordinasi atas pelaksanaan aksi keuangan berkelanjutan Coordination of the implementation of sustainable finance
maupun pengelolaan portofolio hijau dijalankan oleh Divisi actions and green portfolio management is carried out by
Change Management Office dengan dukungan dari seluruh the Change Management Office Division with support from
unit kerja terkait. Untuk memastikan efektivitas penerapan, all relevant work units. To ensure effective implementation,
Bank juga membentuk Tim Penyusun dan Pelaksana Aksi the Bank also establishes Team for Preparing and
Keuangan Berkelanjutan yang memiliki tugas dan tanggung Implementing Sustainable Financial Actions with
jawab sebagai berikut: the following duties and responsibilities:
1. Menetapkan strategi dan kriteria portofolio hijau. 1. Determining strategy and criteria for the green portfolio.
2. Melakukan pemetaan portofolio kredit yang memenuhi 2. Mapping loans portfolio that meets the criteria for
kriteria portofolio hijau. green portfolio.
3. Mempersiapkan sistem, kebijakan, dan prosedur. 3. Preparing system, policies, and procedures.
4. Menyusun dan melaksanakan rencana aksi keuangan 4. Preparing and implementing sustainable finance action
berkelanjutan dan/atau portofolio hijau. plan and/or green portfolio.
5. Mempersiapkan, memonitor, dan menyampaikan laporan 5. Preparing, monitoring, and submitting reports and/or
dan/atau data terkait aksi keuangan keberlanjutan data related to sustainable finance actions and/or green
dan/atau portofolio hijau kepada manajemen dan portfolios to the management and regulators.
regulator.
6. Menyusun dan menyampaikan laporan rencana dan 6. Preparing and submitting reports on sustainable
laporan realisasi aksi keuangan berkelanjutan, termasuk finance action plans and realization reports, including
melakukan publikasi. publication.
7. Mempersiapkan dan melaksanakan rencana training 7. Preparing and implementing sustainable finance
sustainable finance. training plan.
Pengembangan Kompetensi terkait Competency Development related
Keuangan Berkelanjutan [POJK E.2] to Sustainable Finance [POJK E.2]
Bank menempatkan pengembangan kompetensi terkait The Bank places competency development related to
aspek LST dan keuangan berkelanjutan sebagai agenda rutin ESG and sustainable finance as a routine annual agenda
yang dijalankan setiap tahun bagi seluruh karyawan. Pada for all employees. In 2025, 16.60% of employees attended
tahun 2025, sebanyak 16,60% karyawan telah mengikuti various training and dissemination programs designed
berbagai program pelatihan dan sosialisasi yang dirancang to improve their understanding and skills in supporting
untuk meningkatkan pemahaman serta keterampilan dalam the implementation of sustainable finance. The scope of
mendukung implementasi keuangan berkelanjutan. Adapun these competency development materials includes:
ruang lingkup materi pengembangan kompetensi tersebut
meliputi:
Jenjang Jabatan Materi Pelatihan dan Penyelenggara
Level of Position Training Materials and Organizers
Dewan Komisaris • Sharing Session “Suistainable Growth through Digitalization and Strong Governance” diselenggarakan oleh Internal
Bank Victoria
Board of Commissioners • Webinar “Sustainability Accounting and Reporting in the Financial Services” diselenggarakan oleh OJK Institute
• Sharing Session “Suistainable Growth through Digitalization and Strong Governance” organized by Bank Victoria
Internally
• Webinar “Sustainability Accounting and Reporting in the Financial Services” organized by OJK Institute
Direksi • Sharing Session “Suistainable Growth through Digitalization and Strong Governance” diselenggarakan oleh Internal
Bank Victoria
Board of Directors • Webinar “Sustainability Accounting and Reporting in the Financial Services” diselenggarakan oleh OJK Institute
• Sharing Session “Suistainable Growth through Digitalization and Strong Governance” organized by Bank Victoria
Internally
• Webinar “Sustainability Accounting and Reporting in the Financial Services” organized by OJK Institute
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Tanggung Jawab Sosial dan Lingkungan Hidup
Social and Environmental Responsibility
Jenjang Jabatan Materi Pelatihan dan Penyelenggara
Level of Position Training Materials and Organizers
Senior Executive Vice • Sharing Session “Suistainable Growth through Digitalization and Strong Governance” diselenggarakan oleh Internal
President Bank Victoria
• Webinar “Sustainability Accounting and Reporting in the Financial Services” diselenggarakan oleh OJK Institute
• Sharing Session “Suistainable Growth through Digitalization and Strong Governance” organized by Bank Victoria
Internally
• Webinar “Sustainability Accounting and Reporting in the Financial Services” organized by OJK Institute
Kepala Divisi/Wakil • Sharing Session “Suistainable Growth through Digitalization and Strong Governance” diselenggarakan oleh Internal
Kepala Divisi Bank Victoria
Head of Division/Vice • Webinar “Sustainability Accounting and Reporting in the Financial Services” diselenggarakan oleh OJK Institute
Division Head • Innovative Credit Scoring dalam Meningkatkan Kualitas dan Inklusi Kredit dan Pengembangan Model Credit Scoring
untuk Konsumen Asuransi Jiwa diselenggarakan oleh Otoritas Jasa Keuangan
• Sharing Session “Suistainable Growth through Digitalization and Strong Governance” organized by Bank Victoria
Internally
• Webinar “Sustainability Accounting and Reporting in the Financial Services” organized by OJK Institute
• Innovative Credit Scoring in Improving Credit Quality and Inclusion and Developing Credit Scoring Model for Life
Insurance’s Consumers, organized by Financial Services Authority
Officer • Sharing Session “Suistainable Growth through Digitalization and Strong Governance” diselenggarakan oleh Internal
Bank Victoria
• Webinar “Sustainability Accounting and Reporting in the Financial Services” diselenggarakan oleh OJK Institute
• Webinar Peningkatan Awareness terhadap Risiko Tindak Pidana terkait Investment Fraud dan Green Financial Crime
diselenggarakan oleh Anti-Pencucian Uang dan Pencegahan Pendanaan Terorisme Otoritas Jasa Keuangan
• Workshop Pelaporan Rencana Kegiatan Literasi dan Inklusi Keuangan melalui Sistem SiPEDULI diselenggarakan oleh
Otoritas Jasa Keuangan
• Innovative Credit Scoring dalam Meningkatkan Kualitas dan Inklusi Kredit dan Pengembangan Model Credit Scoring
untuk Konsumen Asuransi Jiwa diselenggarakan oleh Otoritas Jasa Keuangan
• Sosialisasi Bulan Inklusi Keuangan 2025 diselenggarakan oleh Otoritas Jasa Keuangan
• Sosialisasi Bulan Literasi Keuangan Tahun 2025 diselenggarakan oleh Otoritas Jasa Keuangan
• Sharing Session “Suistainable Growth through Digitalization and Strong Governance” organized by Bank Victoria
Internally
• Webinar “Sustainability Accounting and Reporting in the Financial Services” organized by OJK Institute
• Webinar on Raising Awareness of Criminal Risks related to Investment Fraud and Green Financial Crime, organized by
Anti-Money Laundering and Counter-Terrorist Financing Division of Financial Services Authority
• Workshop on Reporting Financial Literacy and Inclusion Activity Plans through SiPEDULI System, organized by
Financial Services Authority
• Innovative Credit Scoring in Improving Credit Quality and Inclusion and Developing Credit Scoring Model for Life
Insurance’s Consumers, organized by Financial Services Authority
• Dissemination on Financial Inclusion Month 2025, organized by Financial Services Authority
• Dissemination on Financial Literacy Month 2025, organized by Financial Services Authority
Pencapaian dan Biaya Pengembangan Achievements and Costs of
Kompetensi terkait Keuangan Berkelanjutan Competency Development related
to Sustainable Finance
Selama 3 (tiga) tahun terakhir, Perseroan secara berkelanjutan Over the past 3 (three) years, the Company continuously
melaksanakan program pelatihan guna meningkatkan implemented training programs to improve competency in
kompetensi di bidang keuangan berkelanjutan, dengan total sustainable finance, with the total number of participants
peserta dan biaya yang telah dialokasikan sebagai berikut: and allocated costs as follows:
Satuan
Uraian 2025 2024 2023 Description
Unit
Orang
Total Peserta 120 39 43 Total Participants (People)
People
Biaya Rp 679,462,190 46,446,548 34,742,047 Cost (Rp)
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Penilaian Risiko atas Penerapan Risk Assessment of Sustainable Finance
Keuangan Berkelanjutan [POJK E.3] Implementation [POJK E.3]
Bank telah mempunyai kebijakan manajemen risiko The Bank has a risk management policy (risk framework)
(risk framework) yang mengatur mengenai manajemen that governs climate risk management, covering climate
risiko iklim yang mencakup tata kelola risiko iklim, strategi risk governance, climate risk management implementation
penerapan manajemen risiko iklim, proses manajemen risiko strategies, climate risk management processes, types of
iklim, jenis-jenis risiko iklim, dan stress test risiko iklim. climate risks, and climate risk stress testing.
Pada tahun 2025, sesuai dengan Surat Otoritas Jasa In 2025, in accordance with Financial Services Authority
Keuangan No. S-37/D.03/2024 perihal Pelaksanaan Tahap Letter No. S-37/D.03/2024 on the Implementation
Lanjutan Pelaporan Climate Risk Management and Scenario of Advanced Phase of Climate Risk Management and
Analysis (CRMS) oleh Seluruh Bank Umum di Tahun 2025, Scenario Analysis (CRMS) Reporting by All Commercial
Bank Victoria untuk pertama kalinya menyampaikan Laporan Banks in 2025, Bank Victoria submitted its first Climate
Climate Risk Stress Testing (CRST) kepada Otoritas Jasa Risk Stress Testing (CRST) Report to the Financial Services
Keuangan melalui Surat No. 046/DIR-EKS/08/25 tanggal Authority through Letter No. 046/DIR-EKS/08/25 dated
27 Agustus 2025. Laporan tersebut mencakup analisis 27 August 2025. The report included analysis for limited
untuk sektor prioritas terbatas dengan minimal sampel priority sectors with a minimum analysis sample of 50% of
analisis 50% dari outstanding kredit atau pembiayaan. outstanding credit or financing.
Penyampaian Laporan CRST merupakan bagian dari The submission of CRST Report is part of the Bank’s
implementasi komitmen Bank dalam memperkuat praktik commitment to strengthening risk management practices
manajemen risiko serta mendukung penerapan keuangan and supporting the implementation of sustainable finance
berkelanjutan di sektor perbankan. Melalui pelaksanaan in banking sector. Through this climate risk stress testing,
stress test risiko iklim ini, Bank melakukan identifikasi dan the Bank conducts an initial identification and analysis
analisis awal terhadap potensi dampak perubahan iklim of the potential impacts of climate change on the Bank’s
terhadap kinerja dan profil risiko Bank, baik yang berasal dari performance and risk profile, both from physical risks and
risiko fisik maupun risiko transisi. transition risks.
Bank secara konsisten meninjau kembali strategi The Bank consistently reviews its risk management
manajemen risiko agar selalu selaras dengan visi, misi, strategy to ensure it remains in line with the established
serta arah keberlanjutan yang telah ditetapkan. Proses vision, mission, and sustainability direction. Evaluation
evaluasi dilakukan dengan mengacu pada capaian RAKB process is conducted by referring to the achievements of
tahun sebelumnya sebagai dasar penyusunan strategi yang previous year’s RAKB as the basis for developing a more
lebih adaptif. Melalui pendekatan ini, Bank memastikan adaptive strategy. Through this approach, the Bank ensures
implementasi prinsip keuangan berkelanjutan berjalan that the implementation of sustainable finance principles
efektif, efisien, serta mendukung transformasi digital is effective, efficient, and supports digital transformation
dengan tetap menjunjung tinggi prinsip kehati-hatian. while upholding prudence principle. To anticipate potential
Untuk mengantisipasi potensi perbedaan antara target dan discrepancies between targets and program realizations in
realisasi program dalam RAKB, Bank menyiapkan langkah RAKB, the Bank prepares the following mitigation measures:
mitigasi sebagai berikut:
1. Evaluasi terhadap program-program keuangan 1. Evaluation of sustainable finance programs that have
berkelanjutan yang telah berjalan. been running.
2. Konsultasi dengan pihak eksternal untuk 2. Consultation with external parties to identify and
mengidentifikasi dan menyelesaikan kendala yang ada. resolve existing constraints.
3. Pengkajian ulang indikator kinerja yang digunakan untuk 3. Review of the performance indicators used in
tahun-tahun berikutnya, berdasarkan realisasi program the following years, based on the realization of
keuangan berkelanjutan yang telah dilaksanakan. sustainable finance programs carried out.
Dengan upaya tersebut, Bank berupaya meningkatkan With these efforts, the Bank strives to continuously
efektivitas program keberlanjutan secara berkesinambungan improve the effectiveness of its sustainability program to
sehingga mampu mencapai sasaran strategis secara optimally achieve strategic objectives.
optimal.
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Tanggung Jawab Sosial dan Lingkungan Hidup
Social and Environmental Responsibility
Keberlanjutan Kinerja Ekonomi
Economic Performance Sustainability
Kinerja Operasional dan Keuangan Operational and Financial Performance
[POJK F.2] [POJK F.3] [POJK F.2] [POJK F.3]
Kinerja keuangan dan operasional memiliki peran penting Financial and operational performance play a critical
dalam memastikan keberlangsungan usaha sekaligus role in ensuring business continuity and supporting
mendukung pencapaian komitmen keberlanjutan Bank. the achievement of the Bank’s sustainability commitments.
Dengan landasan strategi yang terarah, disiplin dalam On the basis of well-directed strategy, disciplined risk
pengelolaan risiko, serta penerapan prinsip GCG, management, and GCG principles implementation,
Bank berupaya menjaga pertumbuhan yang sehat dan the Bank strives to maintain healthy and sustainable growth.
berkelanjutan. Pencapaian ini tidak hanya mencerminkan This achievement not only reflects the effectiveness of
efektivitas pengelolaan bisnis, tetapi juga menunjukkan business management but also demonstrates the Bank’s
kemampuan Bank dalam memberikan nilai tambah bagi ability to provide added value to stakeholders.
pemangku kepentingan.
Informasi mengenai capaian kinerja keuangan dan Information on the Bank’s financial and operational
operasional Bank selama 3 (tiga) tahun terakhir disajikan performance over the past 3 (three) years is presented as
sebagai berikut: follows:
(dalam miliar Rupiah / in billion Rupiah)
2025
Uraian Realisasi 2024 2023 Description
Target
Realization
Kinerja Keuangan
Financial Performance
Total Aset 34,198 36,202 31,046 29,624 Total Assets
Total Liabilitas 29,818 31,833 27,113 25,799 Total Liabilities
Total Ekuitas 4.380 4,369 3,933 3,825 Total Equity
Pendapatan Bunga - Bersih 557 559 549 579 Interest Income - Net
Pendapatan (Beban) Operasional Operating Income (Expenses)
(278) (337) (256) (405)
selain Bunga - Bersih other than Interest - Net
Laba Operasional 279 222 293 174 Profit from Operations
Laba Bersih Tahun Berjalan 156 132 118 102 Net Profit for the Year
Kinerja Operasional
Operational Performance
Total Produk Simpanan 24,754 24,295 23,332 22,429 Total Deposits Products
Total Produk Pinjaman 21,538 22,380 20,560 18,629 Total Loan Products
Total Pembiayaan Terhadap Kegiatan Total Financing for Sustainable
691 469 601 504
Usaha Berkelanjutan (dalam miliar) Business Activities (in billion)
Nilai Ekonomi Langsung yang Dihasilkan Direct Economic Value Generated
dan Didistribusikan and Distributed
Pencapaian kinerja Bank pada tahun 2025 memberikan The Bank’s performance achievements in 2025 provided
fondasi yang kuat bagi Bank untuk terus menyalurkan a strong foundation for the Bank to continue distributing
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manfaat ekonomi secara langsung kepada seluruh direct economic benefits to all stakeholders. Through
pemangku kepentingan. Melalui pengelolaan yang efisien efficient and strategic management, the Bank is able
dan strategis, Bank mampu menghasilkan nilai ekonomi to generate significant economic value while ensuring
yang signifikan sekaligus memastikan distribusinya tepat its distribution is on target. The details of direct
sasaran. Rincian nilai ekonomi langsung yang dihasilkan economic value generated and distributed over the past
dan didistribusikan selama 3 (tiga) tahun terakhir disajikan 3 (three) years are presented as follows:
sebagai berikut:
(dalam juta Rupiah / in million Rupiah)
Uraian 2025 2024 2023 Description
Nilai Ekonomi Langsung yang Dihasilkan
Direct Economic Values Generated
Penerimaan dari Pendapatan Bunga Receipt from Interest and
2,287,221 2,141,595 1,866,455
dan Syariah dan Komisi Sharia Income and Commissions
Penerimaan dari Operasional Lainnya 430,725 361,686 253,716 Receipt from Other Operating Income
Penerimaan dari Penjualan Agunan yang
58,013 206,826 385,438 Receipt from Sale of Foreclosed Assets
Diambil Alih
Pendapatan Non-Operasional Lainnya - - 3,871 Other Non-Operating Income
Kenaikan dalam Kewajiban Operasi 3,065,481 335,541 3,256,073 Increase in Operating Liabilities
Hasil Penjualan Aset Tetap 190 28,782 45,396 Proceeds from Sale of Fixed Assets
Total 5,841,631 3,074,430 5,464,055 Total
Nilai Ekonomi yang Didistribusikan
Distributed Economic Value
Pembayaran Bunga dan Syariah 1,731,407 1,498,664 1,241,690 Payment of Interest and Sharia Expense
Payment of General and Administrative
Pembayaran Beban Umum dan Administrasi 195,015 175,915 135,298
Expenses
Pembayaran Beban Tenaga Kerja 189,135 168,825 161,897 Payment of Personnel Expenses
Pembayaran Beban Operasional Lainnya 147,332 166,668 125,072 Payments of Other Operating Expenses
Pembayaran Pajak Penghasilan - - 16,049 Payment of Income Tax
Kenaikan dalam Aset Operasi 1,820,966 1,977,893 2,802,368 Increase in Operating Assets
Pembelian Aset Tetap 16,229 19,802 16,196 Purchase of Fixed Assets
Pembelian Aset Tak Berwujud 7,944 5,893 7,289 Purchase of Intangible Assets
Pembayaran Sewa 15,949 12,635 10,757 Payment of Lease
Biaya Investasi Sosial 439 1,209 180 Social Investment Cost
Total 4,124,415 4,027,504 4,516,796 Total
Nilai Ekonomi yang Ditahan 1,717,216 953,074 947,259 Economic Value Retained
Mendukung Pertumbuhan Supporting Indonesia’s
Perekonomian Indonesia Economic Growth
Bank senantiasa berperan aktif dalam mendorong The Bank constantly plays an active role in promoting
pertumbuhan ekonomi nasional melalui pemberian kredit national economic growth by providing lenduing to
kepada pelaku usaha di berbagai sektor. Penyaluran businesses owners in various sectors. This financing
pembiayaan ini tidak hanya bertujuan untuk mendukung distribution not only aims to support customer business
pengembangan bisnis nasabah, tetapi juga memperkuat development but also strengthen the Bank’s contribution
kontribusi Bank terhadap pertumbuhan ekonomi to sustainable economic growth in Indonesia. Details of
berkelanjutan di Indonesia. Rincian capaian kinerja the Bank’s financing performance over the past
pembiayaan Bank selama 3 (tiga) tahun terakhir disajikan 3 (three) years are presented as follows:
sebagai berikut:
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Tanggung Jawab Sosial dan Lingkungan Hidup
Social and Environmental Responsibility
(dalam juta Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
2025 2024 2023
Uraian Komposisi Komposisi Komposisi
Description Total Composition Total Composition Total Composition
(%) (%) (%)
Lembaga Pembiayaan
5,111,935 22.84 5,577,685 27.13 5,563,012 29.86
Financing Institution
Perdagangan, Restoran, dan Hotel
4,572,237 20.43 4,092,649 19.91 3,574,240 19.19
Trading, Restaurant, and Hotel
Industri
3,817,154 17.06 3,015,057 14.66 2,186,357 11.74
Industry
Real Estat
3,061,966 13.68 2,476,933 12.05 2,533,799 13.60
Real Estate
Konstruksi
1,110,646 4.96 1,100,320 5.35 737,807 3.96
Construction
Jasa-Jasa Sosial/Masyarakat
515,917 2.31 417,107 2.03 349,351 1.88
Social/Community Services
Lain-Lain
4,190,311 18.72 3,880,110 18.87 3,684,177 19.78
Others
Total 22,380,166 100.00 20,559,860 100.00 18,628,743 100.00
Selain mendorong pertumbuhan ekonomi secara In addition to promoting general economic growth through
umum melalui penyaluran kredit, Bank Victoria lending, Bank Victoria also focuses on supporting Micro,
juga fokus mendukung pengembangan Usaha Small, and Medium Enterprises (MSMEs) development of as
Mikro, Kecil, dan Menengah (UMKM) sebagai the driving force of local economy. The financing provided
motor penggerak ekonomi lokal. Pembiayaan yang aims to strengthen business capacity, increase productivity,
diberikan bertujuan memperkuat kapasitas usaha, and create employment opportunities. Details of the Bank’s
meningkatkan produktivitas, serta membuka peluang financing achievements to MSME sector over the past
lapangan kerja. Rincian capaian pembiayaan Bank ke 3 (three) years are presented as follows:
sektor UMKM selama 3 (tiga) tahun terakhir disajikan
sebagai berikut:
(dalam juta Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
2025 2024 2023
Uraian Komposisi Komposisi Komposisi
Description Jumlah Jumlah Jumlah
Composition Composition Composition
Total Total Total
(%) (%) (%)
Usaha Mikro
- - - - - -
Micro Business
Usaha Kecil
60,555 0.02 13,778 0.43 16,499 0.54
Small Business
Usaha Menengah
3,308,176 0.98 3,157,840 99.57 3,037,478 99.46
Medium Business
Total 3,368,731 100.00 3,171,618 100.00 3,053,977 100.00
Pembiayaan terhadap Kegiatan Financing for Sustainable Business
Usaha Berkelanjutan [POJK F.3] Activities [POJK F.3]
Sebagai bagian dari komitmen terhadap keuangan As part of the commitment to sustainable finance,
berkelanjutan, Bank Victoria menyalurkan pembiayaan Bank Victoria provides financing to sectors that meet the
kepada sektor-sektor yang memenuhi kriteria kegiatan criteria for sustainable business activities. This initiative aims
usaha berkelanjutan. Inisiatif ini bertujuan mendorong to encourage environmentally friendly, socially efficient,
praktik bisnis yang ramah lingkungan, efisien secara and economically ethical business practices. Details of
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sosial, serta beretika secara ekonomi. Rincian kinerja the Bank’s sustainable financing performance over the past
pembiayaan berkelanjutan yang telah disalurkan Bank selama 3 (three) years are presented as follows:
3 (tiga) tahun terakhir disajikan sebagai berikut:
(dalam juta Rupiah / in million Rupiah)
Penyaluran Kredit
Uraian Loans Description
2025 2024 2023
Pencegahan dan Pengendalian Polusi 99,465 73,773 219,043 Pollution Prevention and Control
Pengelolaan Sumber Daya Alam Hayati Management of Biodiversity Resources
296,740 308,076 173,182
dan Penggunaan Lahan yang Berkelanjutan and Sustainable Land Use
Kegiatan Usaha dan/atau Kegiatan Lain Eco-Friendly Business Activities
163,435 205,667 88,158
yang Berwawasan Lingkungan Lainnya and/or Other Activities
Energi Terbarukan 89,899 15,482 - Renewable Energy
Kegiatan UMKM 3,368,731 3,167,772 3,053,977 MSME Activities
Total 4,018,270 3,770,770 3,534,360 Total
Literasi dan Inklusi Keuangan Financial Literacy and Inclusion
Bank Victoria menyelenggarakan program literasi dan Bank Victoria holds financial literacy and inclusion programs
inklusi keuangan sebagai upaya memperkuat pemahaman to strengthen Indonesian public’s understanding of
masyarakat Indonesia dalam mengelola keuangan effective financial management. This program is designed
secara efektif. Program ini dirancang berdasarkan based on the policy outlined in the Board of Directors’
kebijakan yang tertuang dalam Surat Keputusan Direksi Decision Letter No. 004/SK-DIR/10/24 and coordinated
No. 004/SK-DIR/10/24 dan dikoordinasikan oleh Divisi by the Branch Banking Network Division and other relevant
Branch Banking Network bersama divisi terkait lainnya. divisions. The program is carried out in a structured manner
Pelaksanaan program dilakukan secara terstruktur melalui through the following stages:
berbagai tahapan berikut:
Perencanaan Materi edukasi disampaikan oleh para profesional yang Educational materials are delivered by professionals who have
dan Persiapan telah mendapatkan pelatihan khusus dan memiliki received special training and have a deep understanding of
pemahaman mendalam tentang program yang diajarkan. the programs taught. To enhance participants’ understanding,
Planning and Untuk meningkatkan pemahaman peserta, Bank menyediakan the Bank provides materials supported by high-quality
Preparation materi dengan dukungan media audio-visual berkualitas audio-visual media. In addition, several children songs with
tinggi. Sebagai tambahan, beberapa lagu anak bertema the theme “Ayo Menabung” (Let’s Save Money) are also
“Ayo Menabung” juga dipersiapkan untuk menarik minat prepared to attract students’ interest in participating in
siswa dalam mengikuti kegiatan edukasi. Apabila program educational activities. When the program is held virtually,
dilaksanakan secara virtual, Bank juga menyediakan tautan the Bank also provides links for Zoom meeting as a platform
Zoom sebagai sarana pelaksanaan edukasi dan literasi for implementing financial education and literacy.
keuangan.
Pencapaian Pelaksanaan program dirancang sesuai dengan lokasi The program implementation is designed according to
Tujuan yang kantor cabang utama dan cabang pembantu, dengan the location of main branch and sub-branch offices, by
mempertimbangkan kemudahan akses dan koordinasi antar considering accessibility and coordination between related
Telah Ditetapkan pihak terkait. Program ini bertujuan menjadi sarana edukasi parties. This program aims to be a means of education
Achievement bagi masyarakat, terutama ibu-ibu, dalam meningkatkan for the community, particularly housewives, in improving
of the kemampuan merencanakan keuangan rumah tangga secara their ability to plan household finances more effectively.
lebih efektif. Sementara itu, untuk siswa SD, SMP, dan SMA, Meanwhile, for elementary, junior high, and high school
Predetermined
program ini diharapkan dapat menambah wawasan tentang students, this program is expected to increase their insight
Goals pentingnya menabung sejak usia dini dan manfaatnya into the importance of saving money early and its benefits
di masa depan. in the future.
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Tanggung Jawab Sosial dan Lingkungan Hidup
Social and Environmental Responsibility
Pelaksanaan Program literasi keuangan dilaksanakan secara berkala The financial literacy program is implemented periodically in
Strategi dan mengikuti tahapan implementasi berikut: accordance with the following implementation stages:
• Sebelum program dimulai, peserta akan mengikuti pre-test • Before the program begins, participants will take
Kebijakan untuk mengukur tingkat pemahaman awal peserta. Tes ini a pre-test to measure their initial level of understanding.
Implementation terdiri dari 17 pertanyaan yang berhubungan dengan topik This test consists of 17 questions related to the topics to
of Strategies yang akan dibahas selama program; be discussed during the program;
• Setelah hasil pre-test dianalisis, edukasi akan diberikan • After the pre-test results are analyzed, education will be
and Policies
oleh tim dari Bank Victoria melalui metode interaktif provided by Bank Victoria team through an interactive
yang mendorong partisipasi aktif peserta, memungkinkan method that encourages active participation of
peserta bertanya dan menyampaikan pendapat secara participants, allowing them to directly raise questions and
langsung; dan express opinions; and
• Setelah program selesai, peserta akan menjalani post-test • After the program is completed, participants will undergo
dengan pertanyaan serupa dari pre-test untuk mengukur a post-test with similar questions from the pre-test to
sejauh mana pemahaman peserta telah berkembang serta measure the extent to which participants’ understanding
mengevaluasi keberhasilan program. has developed and to evaluate the success of the program.
Pre-test dan post-test juga dapat dilaksanakan secara Pre-test and post-test can also be conducted virtually
virtual melalui aplikasi khusus yang terpisah dari Zoom yang through separate dedicated application from Zoom that is
digunakan selama sesi edukasi. used during the education sessions.
Evaluasi Bank menghadapi sejumlah tantangan dalam mengajak The Bank encountered several challenges in inviting
Kendala yang peserta untuk mengikuti program, antara lain: participants to participate in the program, including:
• Waktu yang terbatas menyebabkan pemahaman mengenai • Limited time that results in less than optimal understanding
Dihadapi dan pentingnya perencanaan keuangan rumah tangga kurang of the importance of household financial planning;
Upaya-Upaya maksimal;
Pemecahan • Beberapa sekolah swasta, yang menjadi target program, • Several private schools, which are the program targets,
Masalah memiliki kebijakan internal yang membatasi pelaksanaan have internal policies that limit the program implementation
program di lingkungan sekolah tersebut; within the school;
Evaluation • Terbatasnya akses internet yang memengaruhi partisipasi • Limited internet access which affects student
of Obstacles siswa; dan participation; and
Encountered and • Tidak semua ibu rumah tangga memiliki perangkat atau • Not all housewives have devices or adequate understanding
Problem-Solving pemahaman yang memadai terkait penggunaan aplikasi on how to use Zoom application when the program is held
Zoom saat program dilakukan secara virtual. virtually.
Measures
Untuk mengatasi hambatan-hambatan tersebut, Bank To overcome these obstacles, the Bank took proactive
mengambil langkah-langkah proaktif, seperti berkoordinasi steps, such as coordinating with the leaders of education
dengan para pemimpin kelompok peserta edukasi dan participant groups and working together with related parties,
bekerja sama dengan pihak-pihak terkait, sehingga program so that the program could be held smoothly and achieve
dapat terlaksana dengan lancar dan mencapai target yang the targets set.
ditetapkan.
Pelaksanaan Program Literasi dan Implementation of Financial Literacy and
Inklusi Keuangan Inclusion Program
Pada tahun 2025, pelaksanaan program literasi dan inklusi In 2025, the implementation of the Bank’s financial literacy
keuangan Bank diuraikan sebagai berikut: and inclusion program was described as follows:
Kegiatan edukasi bertema “Sosialisasi SBR014” diselenggarakan di Le Victoria Prestige, Coffee & Brasserie, diikuti oleh
30 (tiga puluh) peserta. Program ini dirancang untuk memberikan pemahaman yang komprehensif kepada peserta
terkait obligasi SBR014.
Education activity with the theme “Dissemination of SBR014” was held at Le Victoria Prestige, Coffee & Brasserie,
attended by 30 (thirty) participants. This program was designed to provide participants with a comprehensive
understanding of SBR014 bond.
Kegiatan literasi bertema “Ayo ke Bank” diselenggarakan di SDIT 1 Syawal, Tambun Bekasi, diikuti oleh 100 peserta.
Kegiatan ini bertujuan untuk mengajak para siswa dan siswi mengenal dunia perbankan sejak dini serta dapat
menumbuhkan kebiasaan positif dalam pengelolaan keuangan di masa depan.
Lliteracy activity with the theme “Let’s Go to the Bank” was held at SDIT 1 Syawal, Tambun Bekasi, with 100 participants.
This activity was aimed to introduce students to the world of banking early on and foster positive habits in managing
finances in the future.
Kegiatan Literasi Keuangan Keluarga bersama Kader PKK Kelurahan Pondok Cabe Udik dengan peserta 50 orang.
Kegiatan ini bertujuan untuk memberikan pemahaman penting tentang pengelolaan keuangan keluarga yang bijak agar
siap menghadapi kebutuhan di masa depan.
Family Financial Literacy Activity with PKK Cadres of Pondok Cabe Udik Village, with 50 participants. This activity was
aimed to provide essential insights into wise family financial management to prepare them for future needs.
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Keberlanjutan Kinerja Sosial
Social Performance Sustainability
Komitmen Pelayanan Terbaik Commitment to the Best Service
bagi Nasabah [POJK F.17] for Customers [POJK F.17]
Bank Victoria menegaskan komitmen untuk memberikan Bank Victoria affirms its commitment to providing
pelayanan prima sesuai dengan Surat Keputusan Direksi excellent service in accordance with Board of Directors’
No. 011/SK-DIR/12/25 tentang Kebijakan Pelindungan Decision Letter No. 011/SK-DIR/12/25 on Consumer
Konsumen. Dalam penerapannya, Bank menjunjung tinggi Protection Policy. In its implementation, the Bank upholds
prinsip kesetaraan serta penghormatan terhadap hak the principles of equality and respect for human rights for
asasi manusia bagi seluruh nasabah, baik individu maupun all customers, both individuals and organizations, across
organisasi, mencakup segmen korporasi, komersial, maupun corporate, commercial, and personal segments. To maintain
perorangan. Untuk menjaga dan meningkatkan kualitas and improve service quality, the Bank consistently holds
layanan, Bank secara konsisten menyelenggarakan program annual training programs covering product knowledge,
pelatihan tahunan yang meliputi pengetahuan produk, cybersecurity, communication ethics, and other relevant
keamanan siber, etika komunikasi, serta materi relevan materials, ensuring that services consistently meet
lainnya, sehingga layanan senantiasa sesuai standar terbaik the highest standards and are in line with the evolving
dan selaras dengan perkembangan perilaku nasabah. customer behavior.
Manfaat dari Produk dan Layanan Benefits of Products and Services Provided
yang Diberikan [POJK F.28] [POJK F.28]
Produk dan layanan Bank Victoria memberikan dampak Bank Victoria’s products and services have a positive
positif yang bagi nasabah maupun perekonomian secara impact on both customers and the economy as a whole.
keseluruhan. Melalui berbagai instrumen keuangan seperti Through various financial instruments such as savings,
simpanan, pinjaman, layanan investasi, dan bank devisa, loans, investment services, and foreign exchange banking
Bank mendukung kelancaran transaksi harian, mendorong services, the Bank supports the smooth running of
pertumbuhan usaha, memperluas akses permodalan, serta day-to-day transactions, encourages business growth,
membantu perencanaan keuangan jangka panjang. Dengan expands access to capital, and assists with long-term financial
demikian, Bank berperan aktif dalam memperkuat stabilitas planning. Thus, the Bank plays an active role in strengthening
ekonomi dan meningkatkan kesejahteraan masyarakat. economic stability and improving public welfare.
Di sisi lain, Bank menyadari adanya potensi dampak negatif On the other hand, the Bank recognizes the potential
dari aktivitas pembiayaan. Dari aspek sosial, risiko yang negative impacts of its financing activities. From
dapat muncul meliputi pelanggaran hak asasi manusia, social perspective, risks that may arise include human
seperti pekerja anak, upah di bawah standar minimum, rights violations, such as child labor, wage below
dan kondisi kerja yang tidak layak pada sektor padat karya. the minimum standard, and unsuitable working conditions in
Sementara itu, dari aspek lingkungan, potensi dampak yang labor-intensive sectors. Meanwhile, from environmental
teridentifikasi antara lain deforestasi, kebakaran hutan dan perspective, the potential impacts identified include
lahan, serta kontribusi terhadap perubahan iklim, khususnya deforestation, forest and land fires, and contributions to
pada industri berbasis lahan. climate change, particularly in land-based industries.
Untuk memitigasi risiko tersebut, Bank Victoria menerapkan To mitigate such risks, Bank Victoria implements strict loan
persyaratan kredit yang ketat, termasuk kewajiban kepatuhan requirements, including mandatory compliance with labor
terhadap regulasi ketenagakerjaan dan pemeriksaan lapangan regulations and regular field inspections. Furthermore,
secara berkala. Selain itu, Bank mewajibkan dokumen Analisis the Bank requires an Environmental Impact Analysis
Mengenai Dampak Lingkungan (AMDAL) bagi debitur (AMDAL) document for debtor managing land areas
dengan pengelolaan lahan di atas 25 hektare sebagai salah exceeding 25 hectares as a prerequisite for applying loan.
satu syarat pengajuan kredit. Melalui kebijakan ini, Bank Through this policy, the Bank ensures that all financing
memastikan bahwa setiap pembiayaan yang diberikan provided not only supports economic growth but is also in
tidak hanya mendukung pertumbuhan ekonomi, tetapi juga line with social and environmental sustainability principles.
sejalan dengan prinsip keberlanjutan sosial dan lingkungan.
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Tanggung Jawab Sosial dan Lingkungan Hidup
Social and Environmental Responsibility
Inovasi dan Pengembangan Produk Product and Service Innovation
dan Jasa [POJK F.26] and Development [POJK F.26]
Sebagai bagian dari strategi pertumbuhan berkelanjutan, As part of sustainable growth strategy, the Bank proactively
Bank secara proaktif merancang dan mengimplementasikan designs and implements product and service development
inisiatif pengembangan produk serta layanan yang selaras initiatives in line with market trends and customer
dengan tren pasar dan ekspektasi nasabah. Sepanjang expectations. Throughout 2025, various programs were
tahun 2025, berbagai program telah dijalankan guna carried out to strengthen the Bank’s value proposition,
memperkuat proposisi nilai Bank, memperluas jangkauan expand its service reach, and provide more adaptive and
layanan, serta menghadirkan solusi finansial yang lebih innovative financial solutions. The details of such programs
adaptif dan inovatif. Rincian program-program tersebut are as follows:
disampaikan sebagai berikut:
1. Tabungan Victoria Run 2025. 1. Victoria Run 2025 Savings.
2. VIP Safe Digital, yaitu simpanan yang pembukaan 2. VIP Safe Digital, a savings account opened through
rekeningnya melalui Victoria Mobile. Victoria Mobile.
3. Deposito online, yaitu simpanan dalam Rupiah maupun 3. Online Time Deposits, a savings account in Rupiah
mata uang asing yang pencairannya hanya dapat or foreign currencies that can only be withdrawn
dilakukan pada jangka waktu tertentu dan syarat- at a specific period and under certain conditions.
syarat tertentu dengan proses pembukaan rekening The account opening process can be done through
dapat dilakukan melalui layanan perbankan elektronik electronic banking services (e-channel).
(e-channel).
Program Peningkatan Kualitas Layanan Services Quality Improvement Program
Dalam upaya meningkatkan kepuasan dan pengalaman To improve customer satisfaction and experience,
nasabah, Bank terus menginisiasi berbagai program the Bank continues to initiate various strategic programs
strategis yang difokuskan pada optimalisasi kualitas layanan. focusing on optimizing service quality. These programs
Program-program tersebut dirancang untuk menjawab are designed to address the increasingly diverse needs
kebutuhan nasabah yang semakin beragam serta of customers and strengthen the Bank’s competitive
memperkuat keunggulan kompetitif Bank dalam industri advantage in banking industry. Some of the initiatives
perbankan. Adapun sejumlah inisiatif yang telah dijalankan carried out are as follows:
dijabarkan sebagai berikut:
1. Pembukaan rekening melalui mobile banking 1. Account opening via mobile banking (on boarding).
(on boarding).
2. Penempatan deposito online. 2. Online time deposits placement.
3. Penarikan tunai tanpa kartu (cardless card withdrawal). 3. Cardless cash withdrawal.
4. QRIS payment. 4. QRIS payment.
5. Transaksi (pembayaran, pembelian, transfer) melalui 5. Transactions (payment, purchase, transfer) via mobile
mobile banking. banking.
Keamanan Simpanan dan Kerahasiaan Customer Deposit Security and
Data Nasabah Data Confidentiality
Bank Victoria berupaya menjaga kepercayaan nasabah Bank Victoria strives to maintain customer trust by
melalui penerapan standar keamanan yang ketat dalam implementing strict security standards in every transaction.
setiap transaksi. Sebagai peserta Lembaga Penjamin As a member of the Deposit Insurance Corporation (LPS),
Simpanan (LPS), Bank memastikan dana nasabah terlindungi the Bank ensures that customer funds are protected in
sesuai ketentuan yang berlaku, sehingga memberikan accordance with applicable regulations, thereby providing
kepastian dan rasa aman dalam menyimpan dana. certainty and a sense of security when saving funds.
Di samping itu, Bank mengelola data nasabah dengan penuh Furthermore, the Bank manages customer data with great
kehati-hatian dan menjunjung tinggi prinsip kerahasiaan, care and upholds confidentiality principle, while adhering
dengan tetap mematuhi seluruh regulasi yang mengatur to all regulations governing data protection and deposit
perlindungan data dan keamanan simpanan yang meliputi: security, including:
1. Undang-Undang No. 7 Tahun 1992 tentang 1. Law No. 7 of 1992 on Banking, and its amendments in
Perbankan, dan perubahannya dalam Undang-Undang Law No. 10 of 1998.
No. 10 Tahun 1998.
2. Undang-Undang Republik Indonesia No. 27 Tahun 2022 2. Law of the Republic of Indonesia No. 27 of 2022 on
tentang Perlindungan Data Pribadi. Personal Data Protection.
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3. Undang-Undang No. 4 Tahun 2023 tentang 3. Law No. 4 of 2023 on Financial Sector Development
Pengembangan dan Penguatan Sektor Keuangan. and Strengthening.
4. Peraturan Otoritas Jasa Keuangan No. 44 Tahun 2024 4. Financial Services Authority Regulation No. 44 of 2024
tentang Rahasia Bank. on Bank Secrecy.
5. Peraturan Bank Indonesia No. 3 Tahun 2023 tentang 5. Bank Indonesia Regulation No. 3 of 2023 on Consumer
Perlindungan Konsumen Bank Indonesia. Protection of Bank Indonesia.
6. Peraturan Otoritas Jasa Keuangan No. 22 tahun 2023 6. Financial Services Authority Regulation No. 22 of
tentang Perlindungan Konsumen dan Masyarakat 2023 on Consumer and Community Protection in
di Sektor Jasa Keuangan. the Financial Services Sector.
Bank juga berkomitmen menjaga keamanan simpanan The Bank is also committed to maintaining deposits
serta kerahasiaan data nasabah melalui penerapan security and customer data confidentiality through
pengendalian TI yang memadai dan berlapis. Pengelolaan the implementation of adequate and multi-layered
keamanan TI dilakukan secara terstruktur dengan mengacu IT controls. IT security management is carried out in
pada ketentuan regulator yang berlaku, termasuk prinsip a structured manner, adhering to applicable regulatory
kehati-hatian dan perlindungan data nasabah, guna requirements, including prudence principle and customer
mencegah akses tidak sah, kebocoran informasi, serta data protection, to prevent unauthorized access,
gangguan terhadap sistem perbankan. Selain itu, Bank information leaks, and disruptions to the banking system.
juga memberikan pelatihan terkait keamanan data dan Furthermore, the Bank provides training related to data
siber kepada karyawan. Pada tahun 2025, Perseroan and cybersecurity to employees. In 2025, the Company
menyelenggarakan 2 (dua) program pelatihan yang held 2 (two) training programs, covering strategy and
mencakup pelatihan strategi dan implementasi pelindungan implementation training on consumer and personal data
konsumen dan data pribadi, serta pelatihan cyber security. protection, as well as cybersecurity training. A total of
Total partisipasi dalam kedua program pelatihan tersebut 906 participants participated in the two training programs.
tercatat sebanyak 906 peserta. Jumlah tersebut merupakan This number represented the cumulative participation of
akumulasi keikutsertaan karyawan pada 2 (dua) program employees in the 2 (two) training programs, resulting in
pelatihan, sehingga sebagian karyawan tercatat mengikuti some employees participating in more than 1 (one) training
lebih dari 1 (satu) pelatihan. program.
Sebagai wujud tanggung jawab dalam melindungi nasabah, As the manifestation of responsibility to protect customers,
Bank Victoria juga tidak hanya menjaga keamanan sistem Bank Victoria not only maintains internal system security but
internal, tetapi juga mendorong partisipasi aktif nasabah also encourages active customer participation in protecting
dalam melindungi data pribadi dan simpanannya. Bank their personal data and savings. The Bank consistently
senantiasa menyampaikan edukasi serta imbauan preventif provides the following education and preventative advice
berikut agar nasabah dapat mengantisipasi potensi risiko so that customers can independently anticipate potential
keamanan secara mandiri: security risks:
Keamanan Bertransaksi
Transaction Security
Simpan Kartu ATM Kartu ATM adalah akses termudah menuju dana yang ada di rekening anda, untuk itu pastikan kartu ATM anda
tersimpan dengan baik dan tidak dipinjamkan kepada orang lain.
Keep the ATM Card ATM card is the easiest access to your account, so make sure your ATM card is kept properly and do not lend
it to other people.
PIN dan Password Milik Pribadi Jaga kerahasiaan PIN dan password anda, jangan membiarkan informasi ini diketahui oleh orang lain.
PIN and Password are Personal Keep the confidentiality of your PIN and password, do not let others know this information.
Tidak Menandatangani Dokumen Dalam kondisi apapun, jangan pernah menandatangani formulir/slip kosong. Pastikan seluruh informasi
Kosong di formulir/slip kosong sudah benar dan sesuai dengan kebutuhan anda.
Not Signing Blank Documents Under no circumstances should you sign a blank form/slip. Make sure that all information on the blank
form/slip is correct and fit to your needs.
Gunakan Internet Banking dan Aktifkan fasilitas Internet Banking dan Mobile Banking (IBMB) anda, selain memudahkan transaksi perbankan,
Mobile Banking dengan IBMB anda dapat selalu memonitor rekening secara tepat waktu.
Use Internet Banking and Activate your Internet Banking and Mobile Banking (IBMB) facilities. In addition to facilitating banking
Mobile Banking transactions, IBMB can always help monitor your accounts in a timely manner.
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Tanggung Jawab Sosial dan Lingkungan Hidup
Social and Environmental Responsibility
Keamanan Bertransaksi
Transaction Security
Rutin Cek Saldo Lakukan pengecekan saldo anda secara berkala. Jika anda menemukan transaksi mencurigakan segera hubungi
Call Center untuk meminta penjelasan. Cek saldo dapat dilakukan melalui layanan Call Center, IBMB, ATM, dan
cetak buku tabungan di kantor cabang terdekat.
Regularly Check Your Balance Check your balance regularly. If you find a suspicious transaction, immediately contact the Call Center to ask
for explanation. Balance checking can be done through Call Center, IBMB, ATM services, and print the bank
passbook at the nearest branch office.
Sepanjang tahun 2025, Bank Victoria berhasil menjaga Throughout 2025, Bank Victoria managed to maintain
kepercayaan nasabah dengan tidak adanya laporan maupun customer trust with no reports or complaints related to
pengaduan terkait pelanggaran privasi. privacy breaches.
Program Keterikatan Nasabah Customer Engagement Program
Untuk mempererat hubungan dengan nasabah, Bank To strengthen relationships with customers, Bank Victoria
Victoria secara konsisten menyelenggarakan berbagai consistently implements various programs designed to
program yang dirancang guna meningkatkan kepuasan increase satisfaction and loyalty. Some of the initiatives
dan loyalitas. Beberapa inisiatif yang dijalankan, antara lain carried out include savings program with instant prizes
program tabungan berhadiah langsung sebagai bentuk as a token of appreciation for customer trust, and loyalty
apresiasi atas kepercayaan nasabah, serta program loyalitas program that includes birthday cakes for selected
berupa pemberian hadiah kue ulang tahun bagi nasabah customers. Furthermore, the Bank periodically holds
terpilih. Selain itu, Bank secara rutin mengadakan customer customer gatherings featuring the Board of Directors,
gathering yang menghadirkan jajaran Direksi, memberikan providing opportunities for customers to interact directly,
kesempatan bagi nasabah untuk berinteraksi secara provide feedback, and strengthen a sense of solidarity.
langsung, menyampaikan masukan, dan memperkuat rasa Through such programs, the Bank strives to provide services
kebersamaan. Melalui program-program tersebut, Bank that are not only functional but also build emotional bonds
berupaya menghadirkan layanan yang tidak hanya bernilai with customers.
fungsional, tetapi juga membangun ikatan emosional
dengan nasabah.
Evaluasi Produk dan Jasa Evaluation of Products and Services
[POJK F.27] [POJK F.29] [POJK F.27] [POJK F.29]
Unit Wealth and Liabilities Product Conventional and The Wealth and Liabilities Product Conventional and Digital
Digital Development berperan strategis dalam pengelolaan Development Unit play strategic roles in managing and
serta pengembangan produk dan layanan keuangan Bank. developing the Bank’s financial products and services.
Setiap produk yang dirancang senantiasa melalui proses Each product designed undergoes a thorough evaluation
evaluasi menyeluruh, mulai dari penilaian risiko oleh process, from risk assessment by the Risk Management
Satuan Kerja Manajemen Risiko, uji kepatuhan oleh Divisi Work Unit, compliance test by Compliance Division, to
Kepatuhan, hingga persetujuan regulator seperti Otoritas regulatory approval from regulators such as Financial
Jasa Keuangan dan Bank Indonesia. Seluruh tahapan ini Services Authority and Bank Indonesia. All these stages are
berada dalam pengawasan Direksi untuk memastikan under the supervision of the Board of Directors to ensure
kesesuaian dengan prinsip kehati-hatian dan peraturan compliance with prudential principles and applicable
yang berlaku. Sepanjang tahun 2025, 100% produk dan regulations. Throughout 2025, 100% of the Bank’s products
layanan Bank telah melalui proses evaluasi tanpa adanya and services underwent evaluation process without
penangguhan maupun penarikan kembali, mencerminkan any suspensions or withdrawals, thus reflecting the Bank’s
komitmen Bank dalam menghadirkan solusi keuangan yang commitment to providing safe, regulatory-compliant, and
aman, sesuai regulasi, dan berkelanjutan. sustainable financial solutions.
Survei Kepuasan Nasabah [POJK F.30] Customer Satisfaction Survey [POJK F.30]
Sebagai bagian dari upaya peningkatan mutu layanan, As an effort to improve service quality, Bank Victoria
Bank Victoria secara rutin melaksanakan survei kepuasan regularly conducts customer satisfaction survey. This
nasabah. Survei ini dilakukan secara berkala di setiap kantor survey is conducted periodically at each branch office,
cabang, kemudian dihimpun dan dianalisis di kantor pusat then compiled and analyzed at head office to obtain
untuk mendapatkan gambaran menyeluruh mengenai a comprehensive overview of product and service quality.
kualitas produk dan layanan. Hasil pengukuran selama The measurement results for the past 3 (three) years are
3 (tiga) tahun terakhir ditunjukkan sebagai berikut: shown below:
PT Bank Victoria International Tbk
492 Laporan Tahunan dan Keberlanjutan 2025
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Indikator 2025 2024 2023 Indicator
Teller (Grooming, Behavior, Skill, and Product Teller (Grooming, Behavior, Skill,
90 92 90
Knowledge) and Product Knowledge)
Customer Service (Behavior, Skill, Product Customer Service (Behavior, Skill, Product
90 92 90
Knowledge, and Cross Selling) Knowledge, and Cross Selling)
Security (Grooming, Behavior, Skill, and Security (Grooming, Behavior, Skill,
85 92 90
Product Knowledge) and Product Knowledge)
Eksterior dan Interior Kantor Cabang 85 80 75 Exterior and Interior of Branch Offices
Rata-Rata Hasil 87.50 89.00 86.25 Average Results
Baik Baik Baik
Kategori Category
Good Good Good
Sarana Pengaduan Nasabah Customer Complaint Channel
Bank Victoria menyediakan berbagai kanal pengaduan yang Bank Victoria provides various easily accessible complaint
mudah diakses untuk memastikan setiap nasabah dapat channels to ensure every customer can quickly and
menyampaikan keluhan terkait produk maupun layanan conveniently submit complaints related to products and
dengan cepat dan praktis. Melalui Call Center (1500977) services. Through the 24-hour Call Center (1500977), email
24 jam, layanan email (customercare@victoriabank.co.id), service (customercare@victoriabank.co.id), Customer
Customer Service di seluruh kantor cabang, hingga aplikasi Service at all branch offices, and Bank Victoria mobile
mobile Bank Victoria, nasabah diberikan fleksibilitas dalam app, customers are given flexibility in choosing the means
memilih sarana penyampaian pengaduan. Seluruh laporan of submitting complaints. All reports are handled with
ditangani dengan memerhatikan validitas, kecepatan, attention to validity, speed, and accuracy of resolution in
serta ketepatan penyelesaian sesuai Standar Service Level accordance with the applicable Service Level Agreement
Agreement (SLA) yang berlaku. Sebagai wujud transparansi, (SLA) Standards. As a form of transparency, the Bank also
Bank juga secara berkala menyampaikan data mengenai periodically provides data on the number of complaints
jumlah pengaduan yang diterima dan ditindaklanjuti, received and followed up, thus reflecting its commitment
sehingga mencerminkan komitmen dalam menjaga kualitas to maintaining service quality and enhancing customer
layanan dan meningkatkan kepercayaan nasabah. trust.
Bank mengelola penanganan pengaduan nasabah melalui The Bank manages customer complaint handling through
2 (dua) mekanisme, yaitu pengaduan lisan dan pengaduan 2 (two) mechanisms, namely verbal complaints and written
tertulis. Untuk pengaduan lisan, Perseroan menyampaikan complaints. For verbal complaints, the Company provides
tanggapan dan/atau penyelesaian pada saat yang sama a response and/or resolution immediately upon receipt of
sejak pengaduan diterima. Dalam hal pengaduan belum the complaint. In the event the complaint cannot be resolved
dapat diselesaikan secara langsung, Perseroan akan immediately, the Company will follow up on the complaint
menindaklanjuti pengaduan tersebut dan menyelesaikannya and resolve it within a maximum of 5 (five) working days.
paling lambat dalam waktu 5 (lima) hari kerja.
Sementara itu, untuk pengaduan tertulis, Perseroan Meanwhile, for written complaints, the Company implements
melakukan proses penanganan yang lebih komprehensif, a more comprehensive handling process, starting with
dimulai dari penerimaan dan dokumentasi pengaduan, serta the receipt and documentation of the complaint,
penyampaian pemberitahuan jangka waktu penyelesaian and notifying the customer of the resolution period.
kepada nasabah. Penyelesaian pengaduan tertulis dilakukan Written complaints are resolved within a maximum of
dalam jangka waktu maksimal 10 (sepuluh) hari kerja sejak 10 (ten) working days upon receipt of the complete
dokumen pengaduan diterima secara lengkap. complaint documents.
Dalam kondisi tertentu, jangka waktu penyelesaian Under certain circumstances, the resolution period for
pengaduan tertulis dapat diperpanjang sesuai ketentuan written complaints may be extended in accordance with
yang berlaku, khususnya apabila terdapat kendala applicable regulations, particularly if there are communication
komunikasi dengan nasabah, diperlukan penelitian lebih difficulties with the customer, further research is required
lanjut atas dokumen atau bukti pendukung, atau apabila on supporting documents or evidence, or if the complaint
pengaduan melibatkan pihak ketiga seperti merchant, involves a third party such as a merchant, switching company,
switching, maupun bank lain. Setelah proses penanganan or another bank. Once the handling process is complete,
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 493
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Tanggung Jawab Sosial dan Lingkungan Hidup
Social and Environmental Responsibility
selesai, Perseroan menyampaikan tanggapan akhir kepada the Company will provide a final response to the customer as
nasabah sebagai bentuk penyelesaian pengaduan. a form of complaint resolution.
Adapun informasi jumlah pengaduan nasabah yang diterima Information on the number of customer complaints received
Bank selama 3 (tiga) tahun terakhir sebagai berikut: by the Bank over the past 3 (three) years is as follows:
2025 2024 2023
Jenis
Total Sedang Total Total
Pengaduan Selesai Selesai Selesai
Keluhan Ditindaklanjuti Keluhan Keluhan
Type of Settled Settled Settled
Total On Follow-Up Total Total
Complaint
Complaint Total % Total % Complaint Total % Complaint Total %
Transaksi Gagal di
ATM
99 98 98.99 1 1.01 80 80 100.00 113 113 100.00
Failed Transaction
at ATM
Internet/Mobile
570 568 99.65 2 0.35 597 597 100.00 405 405 100.00
Banking
Internet Banking
3 3 100.00 - - 5 5 100.00 11 11 100.00
Business
Tabungan
12 12 100.00 - - 7 7 100.00 1 1 100.00
Savings Account
EDC - - - - - 1 1 100.00 5 5 100.00
Deposito
6 6 100.00 - - 3 699 100.00 - - -
Time Deposits
Kredit Pembiayaan
Modal Kerja
1 1 100.00 - - 6 6 100.00 2 2 100.00
Working Capital
Financing Loans
Total 691 688 99.57 3 0.43 699 695 99.43 537 537 100.00
Pengelolaan Human Capital Quality Human Capital Management
yang Berkualitas
Bank menempatkan pengelolaan Human Capital (HC) The Bank prioritizes Human Capital (HC) management
sebagai prioritas strategis untuk mendukung pertumbuhan as a strategic priority to support sustainable growth.
berkelanjutan. Proses pengelolaan dilakukan sejak The management process is carried out from recruitment to
rekrutmen hingga pengembangan karier, dengan fokus career development, with a focus on employee adequacy,
pada kecukupan jumlah, peningkatan kompetensi, dan competency development, and professionalism. All HC
profesionalisme karyawan. Seluruh program HC dirancang programs are designed in line with business strategy and
selaras dengan strategi bisnis serta dipantau manajemen are monitored by the management to ensure optimal
guna memastikan kontribusi optimal terhadap keunggulan contribution to the Bank’s competitive advantage.
kompetitif Bank.
Kebijakan Pengelolaan Human Capital Human Capital Management Policy
Bank Victoria menetapkan pedoman pengelolaan HC Bank Victoria establishes guidelines for HC management
melalui Kebijakan Human Capital Management through the Human Capital Management Policy
yang dituangkan dalam Surat Keputusan Direksi outlined in the Board of Directors’ Decision Letter
No. 020/SK-DIR/12/25 tanggal 24 Desember 2025 No. 020/SK-DIR/12/25 dated 24 December 2025 and
serta Standar Operasional Prosedur Human Capital Standard Operating Procedures for Human Capital
Management berdasarkan Surat Keputusan Direksi Management based on the Board of Directors Decision
No. 021/SK-DIR/12/25 tanggal 24 Desember 2025. Letter No. 021/SK-DIR/12/25 dated 24 December 2025.
Kebijakan ini menjadi dasar bagi seluruh proses pengelolaan These policies serve as the basis for all HC management
HC, mulai dari perencanaan kebutuhan tenaga kerja hingga processes, from workforce needs planning to sustainable
pengembangan berkelanjutan. development.
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Selain itu, Bank menegaskan komitmen dalam membangun Furthermore, the Bank affirms its commitment to building
hubungan industrial yang sehat dan berimbang antara healthy and balanced industrial relations between
perusahaan dan karyawan. Landasan hubungan industrial the Company and its employees. This industrial relations
tersebut mengacu pada Surat Keputusan Direktur Jenderal basis refers to the Decree of the Director General of
Pembinaan Hubungan Industrial dan Jaminan Sosial Tenaga Development of Industrial Relations and Social Security
Kerja No. Kep.4/HI.00.00/00.0000.250523020/P-1/VIII/2025 for Workers No. Kep.4/HI.00.00/00.0000.250523020/P-1/
tanggal 8 Agustus 2025 tentang Pengesahan Peraturan VIII/2025 dated 8 August 2025 on Approval of Company
Perusahaan PT Bank Victoria International Tbk. Peraturan ini Regulations of PT Bank Victoria International Tbk.
ditinjau dan diperbarui secara berkala sesuai perkembangan This regulation is periodically reviewed and updated in
regulasi ketenagakerjaan guna menciptakan lingkungan line with the developments in employment regulations
kerja yang harmonis, produktif, serta berkelanjutan. to create a harmonious, productive, and sustainable work
environment.
Keberagaman di Bank Victoria Diversity in Bank Victoria
Bank Victoria membangun budaya kerja yang menghargai Bank Victoria fosters a work culture that values diversity
keberagaman dan menjunjung nilai inklusivitas. Setiap and upholds the value of inclusivity. Every individual is given
individu diberikan kesempatan yang sama untuk berkembang, equal opportunities to develop, with no discrimination on
tanpa diskriminasi atas dasar etnis, agama, gender, maupun ethnicity, religion, gender, or other background. Diversity
latar belakang lainnya. Keberagaman pandangan dan of perspectives and experiences is seen as a strength
pengalaman dipandang sebagai kekuatan yang mendorong that drives innovative ideas and strengthens the quality of
munculnya ide-ide inovatif serta memperkuat kualitas decision-making. With transparent and equitable policies,
pengambilan keputusan. Dengan kebijakan yang transparan the Bank consistently supports talent development from
dan berkeadilan, Bank secara konsisten mendukung diverse backgrounds so that they can best contribute to
pengembangan talenta dari berbagai latar belakang agar the Bank’s progress.
dapat memberikan kontribusi terbaik bagi kemajuan Bank.
Hak Asasi Manusia [S-09] Human Rights [S-09]
Bank Victoria menjamin pemenuhan hak asasi karyawan Bank Victoria guarantees the fulfillment of employee
melalui kebijakan yang adil mengenai waktu kerja dan human rights through fair policies regarding working hours
pemberian izin, sebagaimana dijelaskan berikut: and granting of leaves, as explained below:
1. Bank menerapkan jam kerja yang proporsional sesuai 1. The Bank implements proportional work hours, follows
dengan standar, serta menetapkan waktu kerja lembur standards, and determines overtime hours and overtime
dilengkapi fasilitas yang disesuaikan dengan kebutuhan facilities adjusted to the operational requirements.
operasional.
2. Setiap karyawan Bank Victoria diberikan izin untuk 2. Each employee of Bank Victoria is allowed to practice
menjalankan ibadah sesuai dengan kepercayaan yang worship according to the respective belief.
diyakini.
3. Karyawan Bank diizinkan untuk meninggalkan pekerjaan 3. The Bank gives its employees permission to leave work
dengan tetap menerima gaji penuh karena: while still receiving full salary for:
a. Peristiwa khusus, yaitu pernikahan karyawan, a. Special events, i.e. employee’s marriage, marriage
karyawan menikahkan anak, suami/istri/anak/ of employee’s child, death of employee’s husband/
menantu/orang tua/mertua/anggota dalam wife/child/child-inlaw/parent/parent-in-law/other
1 (satu) rumah meninggal dunia, kelahiran anak, family member living in employee’s household, child
istri karyawan mengalami keguguran kandungan, birth, employee’s wife experiencing miscarriage,
khitanan anak, pembaptisan anak. circumcision of child, baptism of child.
b. Sakit, yaitu sakit dengan surat dokter, sakit tanpa b. Sick, i.e. illness with doctor’s note, illness without
surat dokter selama 1 (satu) hari dan sakit dengan doctor’s reference letter for 1 (one) day, and illness
rawat inap. requiring hospitalization.
c. Keperluan pribadi yang penting, mendadak, dan c. Urgent personal matter, sudden necessity that
tidak dapat diwakilkan. cannot be represented by others.
d. Mengalami halangan di luar kemampuan karyawan. d. Experiencing obstacles beyond employee’s control.
4. Karyawan yang telah bekerja di Bank selama 1 (satu) 4. Employees who have worked in the Bank for
tahun secara terus menerus dapat mengambil cuti 1 (one) consecutive year can take annual leave with full
tahunan dengan tetap menerima gaji penuh. Lamanya salary payment. The length of annual leave is determined
cuti tahunan diatur berdasarkan jabatan karyawan, based on employee’s position, according to regulations
berdasarkan ketentuan yang berlaku di Bank. applied at the Bank.
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2025 Annual and Sustainability Report 495
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Tanggung Jawab Sosial dan Lingkungan Hidup
Social and Environmental Responsibility
Kepatuhan terhadap Praktik Kerja tanpa Compliance with Zero Child Labor and
Tenaga Kerja Anak dan Tenaga Kerja Paksa Forced Labor Employment Practice
[POJK F.19] [S-10] [POJK F.19] [S-10]
Bank Victoria senantiasa memastikan praktik ketenagakerjaan Bank Victoria consistently ensures that employment
dijalankan sesuai prinsip etika dan regulasi yang berlaku. practices are carried out in accordance with ethical
Bank tidak pernah mempekerjakan anak di bawah usia principles and applicable regulations. The Bank never
18 tahun maupun memberlakukan kerja paksa dalam bentuk employs children under the age of 18 nor uses any form
apa pun. Setiap karyawan memperoleh hak-haknya secara of forced labor. Every employee receives the rights
proporsional, meliputi gaji, cuti, dan remunerasi yang proportionally, including salary, leave, and remuneration in
sejalan dengan standar industri serta kinerja individu. Dalam line with industry standards and individual performance. In
pelaksanaannya, Bank menetapkan waktu kerja yang wajar practice, the Bank establishes reasonable working hours
serta mendukung terciptanya keseimbangan kehidupan and supports a work-life balance by facilitating various arts,
kerja melalui fasilitasi berbagai kegiatan seni, budaya, dan cultural, and sports activities that strengthen a sense of
olahraga yang memperkuat rasa kebersamaan. solidarity.
Sepanjang tahun 2025, tidak terdapat laporan maupun Throughout 2025, there were no reports or complaints
pengaduan mengenai pelanggaran terkait pekerja anak atau on violations related to child labor or forced labor, as also
kerja paksa, yang juga tercermin dari data karyawan dengan reflected in the data showing that all employees were above
rentang usia seluruhnya di atas 18 tahun. the age of 18.
Roadmap Pengelolaan Human Capital
Human Capital Management Roadmap
2026 2027 2028
Performance Management
Performance Management 2026-2028
2026
Membentuk Performance
Management
Forming Performance Integrasi data SDM
Management secara lengkap
Review Review
HC data integration
completely
Melakukan proses pencarian kandidat, seleksi, dan penempatan karyawan dengan tambahan kompetensi
bidang teknologi yang mampu mendukung performa serta adaptif dengan proses transformasi digital
Conducting recruitment, selection, and placement processes of employees with additional technological
Mengoptimalkan competencies that are able to support performance and adapt to the digital transformation process
Dukungan SDM Berbasis
Digital
Secara berkelanjutan melakukan proses rekrutmen, pelatihan,
Optimizing Digital-Based
penempatan, dan evaluasi SDM sesuai dengan perkembangan
HR Support
Penempatan dan monitoring bisnis dan proses transformasi digital
Placement and monitoring Continuously conducting recruitment, training, placement,
and evaluation processes of HC according to the business
development and digital transformation proces
Melakukan program training Analisa gap kompetensi dan Analisa gap kompetensi dan
Mengembangkan
secara berkelanjutan proses pembelajaran proses pembelajaran
Kompetensi
Conducting continuous Analyzing competence gaps Analyzing competence gaps
Developing Competence training programs and learning processes and learning processes
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Perencanaan Kebutuhan Human Capital Planning for Human Capital Needs
Setiap tahun, Bank Victoria menyusun rencana kebutuhan Each year, Bank Victoria prepares HC needs plan, by
HC dengan mempertimbangkan analisis jabatan, formasi considering position analysis, organizational structure, and
organisasi, serta hasil evaluasi kinerja dan potensi karyawan. employee performance and potential evaluation results.
Untuk tahun 2026, perhatian utama diarahkan pada proses For 2026, the main focus will be on the recruitment
rekrutmen yang dilakukan untuk mengisi kekosongan process to fill vacant positions resulting from resignations,
posisi jabatan akibat pengunduran diri, promosi, atau rotasi promotions, or employee rotations, focusing on optimizing
karyawan yang berfokus pada optimalisasi dan sinergi and synergizing the entire workforce.
seluruh tenaga kerja.
Kesetaraan Kesempatan Bekerja [POJK F.18] Equal Employment Opportunity [POJK F.18]
Dalam penerapan inisiatif kesetaraan kesempatan kerja, In implementing equal employment opportunity initiatives,
Bank Victoria senantiasa menjunjung prinsip keadilan dan Bank Victoria consistently upholds the principles of
non-diskriminasi, sekaligus memberikan prioritas kepada fairness and non-discrimination, while prioritizing local
tenaga kerja lokal. Proses rekrutmen dilaksanakan workers. Recruitment process is conducted based
berlandaskan Kebijakan Human Capital Management on Human Capital Management Policy and Standard
dan Standar Operasional Prosedur Human Capital Operating Procedures for Human Capital Management,
Management, yang mencakup pengadaan karyawan tetap, which cover the recruitment of permanent, contract, and
kontrak, maupun outsourcing. Seluruh tahapan seleksi outsourcing employees. All stages of the selection process
dilakukan secara transparan, mulai dari seleksi administrasi, are conducted transparently, starting from administration
tes kemampuan dan kepribadian, wawancara oleh Human selection, capability and personality tests, interview by
Capital Management dan end user, tes psikologi dan tes Human Capital Management and end user, psychological
simulasi pekerjaan, hingga penilaian oleh pihak independen, test and job simulation test, to assessment by independent
untuk memastikan terpilihnya kandidat yang memiliki party, in order to ensure that the candidates selected have
kompetensi dan integritas terbaik. the best competence and integrity.
Kesetaraan Gender [S-01] Gender Equality [S-01]
Sebagai wujud komitmen terhadap prinsip keberlanjutan As the manifestation of its commitment to sustainability
dan praktik ketenagakerjaan yang bertanggung jawab, principles and responsible employment practices, Bank
Bank Victoria secara konsisten memantau komposisi Victoria consistently monitors its employee composition
karyawan berdasarkan gender di setiap jenjang jabatan. based on gender at every level of position. This monitoring
Pemantauan ini bertujuan untuk memastikan keterwakilan aims to ensure balanced representation of male and female,
yang seimbang antara pria dan wanita, baik pada posisi both in entry-level and executive-level positions. This effort
entry-level maupun pada executive-level. Upaya tersebut is part of the Bank’s strategy to create a fair, inclusive
menjadi bagian dari strategi Bank dalam menciptakan work environment that supports equal opportunities for
lingkungan kerja yang adil, inklusif, dan mendukung all employees. The following is an overview of employee
kesetaraan kesempatan bagi seluruh karyawan. Berikut distribution by gender over the past 3 (three) years:
gambaran distribusi karyawan berdasarkan gender dalam
3 (tiga) tahun terakhir:
Level Jabatan 2025 2024 2023
Level of Pria Wanita Pria Wanita Pria Wanita
Position % % % % % %
Male Female Male Female Male Female
Entry-Level 289 39.97 257 35.55 294 39.41 266 35.66 281 39.41 251 35.20
Middle-Level 48 6.64 44 6.09 50 6.70 49 6.57 50 7.01 44 6.17
Senior-Level 30 4.15 42 5.81 33 4.42 42 5.63 33 4.63 42 5.89
Executive-Level 11 1.52 2 0.28 10 1.34 2 0.27 10 1.40 2 0.28
Total 378 52.28 345 47.72 387 51.88 359 48.12 374 52.45 399 47.55
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Tanggung Jawab Sosial dan Lingkungan Hidup
Social and Environmental Responsibility
Karyawan berdasarkan Gender dan Employees by Gender and Age Group [S-02]
Kelompok Usia [S-02]
Selain aspek gender, Bank Victoria juga memperhatikan Apart from gender, Bank Victoria also pays attention to
distribusi karyawan berdasarkan kelompok usia pada setiap the distribution of employees by age group at every level
jenjang jabatan. Komposisi ini menjadi indikator penting of position. This composition is an important indicator of
keberagaman dan inklusivitas, sebagaimana ditunjukkan diversity and inclusivity, as demonstrated in the following
pada data berikut: data:
Rentang 2025
Total
Usia
Entry-Level Middle-Level Senior-Level Executive-Level Karyawan
(Tahun)
Total
Age Range Pria Wanita Pria Wanita Pria Wanita Pria Wanita
Employees
(Years Old) Male Female Male Female Male Female Male Female
18-25 22 74 - - - - - - 96
26-35 109 118 4 8 3 - - - 242
36-45 111 52 22 22 11 12 - 1 231
46-55 44 10 17 11 8 22 5 1 118
>55 3 3 5 3 8 8 6 - 36
Rentang 2024
Total
Usia
Entry-Level Middle-Level Senior-Level Executive-Level Karyawan
(Tahun)
Total
Age Range Pria Wanita Pria Wanita Pria Wanita Pria Wanita
Employees
(Years Old) Male Female Male Female Male Female Male Female
18-25 21 55 - - - - - - 76
26-35 100 132 5 9 3 - - - 249
36-45 116 64 18 24 9 11 - 1 243
46-55 50 11 18 13 11 23 4 1 131
>55 7 4 9 3 10 8 6 - 47
Rentang 2023
Total
Usia
Entry-Level Middle-Level Senior-Level Executive-Level Karyawan
(Tahun)
Total
Age Range Pria Wanita Pria Wanita Pria Wanita Pria Wanita
Employees
(Years Old) Male Female Male Female Male Female Male Female
18-25 26 50 - - - - - - 76
26-35 90 125 5 8 3 1 - - 232
36-45 117 61 21 23 6 11 - 1 240
46-55 44 13 18 11 14 20 4 1 125
>55 4 2 6 2 10 10 6 - 40
Kebijakan Pelecehan Seksual dan/atau Sexual Harassment and/or
Non-Diskriminasi [S-08] Non Discrimination Policies [S-08]
Bank Victoria memastikan lingkungan kerja yang aman, Bank Victoria ensures a safe and dignified work
bermartabat, serta bebas dari segala bentuk pelecehan environment that is free from all forms of harassment
maupun diskriminasi. Setiap karyawan dilindungi dari and discrimination. Every employee is protected from
tindakan yang berpotensi merugikan, baik secara fisik, potentially harmful actions, whether physical, emotional,
emosional, maupun profesional, termasuk pelecehan or professional, including sexual harassment and
seksual dan perlakuan diskriminatif berbasis gender, ras, discriminatory treatment based on gender, race, religion,
agama, atau kondisi lainnya. Landasan kebijakan ini tercermin or other conditions. The basis for this policy is reflected
dalam Surat Keputusan Direktur Jenderal Pembinaan in the Decree of the Director General of Development
Hubungan Industrial dan Jaminan Sosial Tenaga Kerja of Industrial Relations and Social Security for Workers
No. Kep.4/HI.00.00/00.0000.250523020/P-1/VIII/2025 No. Kep.4/HI.00.00/00.0000.250523020/P-1/VIII/2025
PT Bank Victoria International Tbk
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tanggal 8 Agustus 2025 tentang Pengesahan Peraturan dated 8 August 2025 on Approval of Company Regulations
Perusahaan PT Bank Victoria International Tbk, serta of PT Bank Victoria International Tbk and Board of Directors’
Surat Keputusan Direksi No. 024A/SK-DIR/02/23 tentang Decision Letter No. 024A/SK-DIR/02/23 on Employee’s
Pedoman Kode Etik Perilaku Karyawan PT Bank Victoria Code of Conduct of PT Bank Victoria International Tbk.
International Tbk. Untuk memperkuat implementasinya, To strengthen its implementation, the Bank conducts
Bank melaksanakan sosialisasi internal, menyediakan kanal internal dissemination, provides easily accessible reporting
pelaporan yang mudah diakses, serta menjamin penanganan channels, and ensures that reports are handled fairly,
laporan dilakukan secara adil, transparan, dan akuntabel. transparently, and accountably.
Pengembangan Kompetensi Human Capital Human Capital Competency Development
[POJK F.22] [S-05] [POJK F.22] [S-05]
Untuk mendukung pembelajaran berkelanjutan dan To support continuous learning and HC competency
peningkatan kompetensi HC, Bank Victoria menetapkan improvement, Bank Victoria establishes HC development
strategi pengembangan HC berfokus pada pemberdayaan strategy focused on empowering HC personnel to support
HC dalam rangka menunjang keberhasilan Bank dengan the Bank’s success by sustainably maintaining the quality
menjaga tingkat kualitas sumber daya manusia secara of its human capital. To realize the Bank’s vision and
berkelanjutan. Dalam rangka mewujudkan visi dan misi mission in the future, it certainly requires the support of
Bank ke depan tentu memerlukan dukungan sumber daya human capital that is productive and generally in line with
manusia yang produktif dan secara umum sesuai dengan the Company’s future human capital development strategy,
strategi pengembangan sumber daya manusia ke depan, aiming to develop performance-oriented and competent
yaitu menyiapkan performance oriented dan personel personnel as key drivers of Bank Victoria’s business growth.
yang memiliki kompetensi sebagai kunci penggerak The HC development strategy will be implemented through
pertumbuhan bisnis Bank Victoria. Strategi pengembangan reinforcement of the organizational structure and policies,
HC di antaranya akan dilaksanakan melalui penguatan as well as employee recruitment and training processes.
struktur organisasi dan kebijakan serta proses rekrutmen
dan proses pelatihan karyawan.
Selain itu, beberapa strategi yang akan diterapkan sebagai Furthermore, several strategies that will be implemented
berikut: are as follows:
1. Membentuk Performance Management 1. Forming Performance Management
Menerapkan performance management process Implementing performance management process
di seluruh organisasi yang didukung oleh Key throughout the organization, supported by clear and
Performance Indicator (KPI) yang jelas dan transparan transparent Key Performance Indicators (KPIs) and
serta mekanisme penghargaan yang kuat. a robust reward mechanism.
2. Mengoptimalkan Dukungan SDM Berbasis Digital 2. Optimizing Digital-Based HC Support
Menempatkan karyawan yang kompeten dan produktif Placing competent and productive employees, especially
khususnya yang mempunyai latar belakang tambahan those with additional technology backgrounds, so they
bidang teknologi sehingga mampu beradaptasi dengan can adapt to the digital transformation process.
proses transformasi digital.
3. Mengembangkan Kompetensi Karyawan 3. Developing Employee Competencies
Membentuk HC yang andal didukung oleh program Establishing a reliable HC team, supported by training
pelatihan sesuai dengan ketentuan pemenuhan programs in accordance with employee competency
kompentensi kerja karyawan termasuk mengembangkan requirements, including developing officer development
officer development program sebagai program untuk program to prepare employees for managerial positions.
mempersiapkan karyawan menempati posisi manajerial.
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Berikut gambaran pelaksanaan pengembangan kompetensi The following is an overview of competency development
yang telah direalisasikan sepanjang tahun 2025: implemented throughout 2025:
Jumlah Pelatihan
Total Trainings Total
Pelatihan Komposisi
Jenis Pelatihan
Dewan Komisaris Direksi Composition
Type of Training Manajer Non- Total
Officer (%)
Board of Board of Manager Staff Trainings
Commissioners Directors
Training/Inhouse 9 15 2,224 4,144 331 6,723 75.70
Refreshment Training 2 4 400 648 - 1,054 11.87
Training/Public 4 6 79 53 - 142 1.60
Seminar/Public - 1 17 60 - 78 0.88
Certification 2 1 47 100 - 150 1.69
Certification Training 6 5 307 416 - 734 8.26
Educational
- - - - - - -
Scholarship
Total 23 32 3,074 5,421 331 8,881 100.00
Komposisi (%)
0.26 0.36 34.61 61.04 3.73 100.00
Composition (%)
Biaya Pengembangan Kompetensi (Rp)
5,230,114,036
Competency Development Cost (Rp)
Rata-Rata Jam Pelatihan per Karyawan (Jam/Karyawan)
5
Average Training Hours per Employee (Hours/Employee)
Total Karyawan yang Ikut Serta dalam Program Pelatihan
592
Total Employees Participating in Training Programs
Total Karyawan
723
Total Employees
Persentase Total Karyawan yang Ikut Serta dalam Program Pelatihan (%)
81.88
Percentage of Total Employees Participating in Training Programs (%)
Dalam rangka memperkuat penyebaran pengetahuan To streng then the equitable and sustainable dissemination
secara merata dan berkelanjutan, Bank Victoria of knowledge, Bank Victoria implements an integrated
mengimplementasikan sistem Knowledge Management Knowledge Management system through VCU. This
yang terintegrasi melalui VCU. Program ini berfungsi sebagai program serves as a platform for collecting, managing, and
wadah untuk menghimpun, mengelola, dan membagikan sharing employee knowledge, skills, and work experience
pengetahuan, keterampilan, serta pengalaman kerja karyawan for broad utilization by the entire team.
agar dapat dimanfaatkan secara luas oleh seluruh tim.
Proses berbagi pengetahuan dilakukan melalui berbagai The knowledge sharing process is carried out through
metode, baik tatap mukaseperti pelatihan, forum diskusi, various methods, both in-person, such as training,
dan sosialisasi maupun digital, antara lain melalui platform discussion forums, and dissemination, and digital form,
e-learning, intranet V-Smart, dan publikasi internal including through e-learning platform, V-Smart intranet, and
Vic-News. Untuk memastikan efektivitas, VCU juga Vic-News internal publication. To ensure their effectiveness,
melakukan evaluasi pasca pelatihan, yang hasilnya VCU also conducts post-training evaluations, the results
digunakan sebagai acuan dalam merancang kebutuhan of which are used as a reference in designing subsequent
pelatihan berikutnya serta meningkatkan kualitas program training needs and improving the quality of employee
pengembangan karyawan. development programs.
Penilaian Kinerja Human Capital Human Capital Performance Assessment
Bank Victoria melaksanakan penilaian kinerja HC secara Bank Victoria carries out structured HC performance
terstruktur berdasarkan Kebijakan Human Capital assessments based on Human Capital Management Policy
Management yang ditetapkan melalui Surat Keputusan established through the Board of Directors’ Decision Letter
Direksi No. 020/SK-DIR/12/25 serta Standar Operasional No. 020/SK-DIR/12/25 and Standard Operating Procedures
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Prosedur Human Capital Management yang disahkan for Human Capital Management ratified by the Board of
dengan Surat Keputusan Direksi No. 021/SK-DIR/12/25 Directors’ Decision Letter No. 021/SK-DIR/12/25 dated
tanggal 24 Desember 2025. 24 December 2025.
Evaluasi kinerja dilakukan dengan mengukur pencapaian Performance evaluations are conducted by measuring target
target, pengembangan kompetensi, dan konsistensi achievement, competency development, and consistent
penerapan nilai inti Bank. Mekanisme ini menggunakan implementation of the Bank’s core values. This mechanism
indikator KPI yang terintegrasi dengan Balanced Scorecard, uses KPI integrated with the Balanced Scorecard, thus
sehingga penilaian mencakup kontribusi individu sekaligus the assessments encompass both individual contributions
efektivitas proses bisnis internal. and internal business process effectiveness.
Penilaian kinerja dilaksanakan 2 (dua) kali dalam setahun Performance assessments are conducted twice a year
untuk mengidentifikasi kekuatan, menemukan area to identify strengths, uncover areas for improvement,
perbaikan, serta menilai efektivitas sistem yang berlaku. and assess the effectiveness of the current system.
Hasil penilaian menjadi dasar dalam pengambilan keputusan The assessment results then serve as the basis for making
terkait peningkatan remunerasi, pemberian bonus, maupun decisions on remuneration increase, bonus, and financial
penghargaan finansial dan non-finansial, yang seluruhnya and non-financial rewards, all of which are adjusted to
disesuaikan dengan kondisi keuangan Bank. the Bank’s financial condition.
Pengembangan Karier Human Capital Human Capital Career Development
Bank Victoria menerapkan sistem pengembangan karier Bank Victoria implements HC career development system
HC yang berlandaskan prinsip kesetaraan kesempatan based on the principle of equal opportunity and career
serta pedoman manajemen karier melalui Prudential Career management guidelines set out in Prudential Career
Management Guideline. Setiap karyawan diberikan akses Management Guidelines. Every employee is provided by
yang adil terhadap berbagai peluang karier, baik dalam fair access to various career opportunities, including job
bentuk promosi jabatan, rotasi, maupun penugasan lintas promotion, rotation, or cross-functional assignments.
fungsi.
Pendekatan ini dirancang tidak hanya untuk memastikan This approach is designed not only to ensure career
kesinambungan karier, tetapi juga untuk mendorong continuity but also to encourage continuous improvement
peningkatan kompetensi dan kinerja secara berkelanjutan. in competency and performance. Periodic evaluations
Evaluasi berkala digunakan untuk mengidentifikasi HC are used to identify HC with outstanding potential and
dengan potensi dan pencapaian unggul, yang selanjutnya achievements, who are then prioritized to occupy strategic
diprioritaskan menempati posisi strategis. positions.
Sebagai dukungan tambahan, Bank menyediakan berbagai As additional support, the Bank provides various training and
program pelatihan dan bimbingan agar pengembangan mentoring programs to ensure that the employee career
karier karyawan sejalan dengan kebutuhan organisasi serta development is in line with organizational needs and business
sasaran bisnis. Adapun informasi mengenai jumlah HC objectives. Information on the number of HCs receiving
yang memperoleh program pengembangan karier dalam career development programs in the past 3 (three) years
3 (tiga) tahun terakhir sebagai berikut: is as follows:
Jumlah Karyawan
Total Employees
Pengembangan Karier
2025 2024 2023
Career Development
Pria Wanita Pria Wanita Pria Wanita
Total Total Total
Male Female Male Female Male Female
Promosi ke Jabatan yang
Lebih Tinggi 4 6 10 6 9 15 8 9 17
Promotion to a Higher Position
Mutasi pada Jenjang yang Selevel
20 48 68 19 28 47 14 34 48
Transfer at the Same Level
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Human Capital Engagement Human Capital Engagement
Bank Victoria menempatkan Human Capital Engagement Bank Victoria prioritizes Human Capital Engagement as
sebagai salah satu tolok ukur utama untuk menilai tingkat one of the primary benchmarks for assessing employees’
keterikatan emosional karyawan terhadap perusahaan. emotional attachment to the Company. To strengthen
Untuk memperkuat keterlibatan tersebut, Bank menyediakan this engagement, the Bank provides various development
berbagai kesempatan pengembangan, mulai dari program opportunities, ranging from education and training
pendidikan dan pelatihan hingga pengembangan karier programs to career development through promotion,
melalui promosi, rotasi, dan perluasan tugas. rotation, and job enlargement.
Kinerja karyawan dievaluasi menggunakan sistem Employee performance is evaluated by using
Balanced Scorecard yang diterapkan di seluruh level the Balanced Scorecard system, implemented at all levels of
organisasi, dengan pemantauan berkesinambungan the organization, with continuous monitoring through
melalui mekanisme coaching, counseling, dan controlling. coaching, counseling, and control mechanisms.
Selain itu, Bank memastikan kebijakan remunerasi disusun Furthermore, the Bank ensures that its remuneration policy
secara adil dan transparan, di mana struktur penggajian is formulated fairly and transparently, with the salary
didasarkan pada hasil penilaian kinerja, jenjang jabatan, structure determined based on performance assessment
serta peringkat karyawan. Seluruh upaya ini diarahkan results, position level, and employee rank. All of these
untuk meningkatkan motivasi, memperkuat rasa memiliki, efforts are aimed at increasing motivation, strengthening
serta mendorong kontribusi optimal karyawan terhadap a sense of belonging, and encouraging optimal employee
pencapaian tujuan Bank. contribution to achieving the Bank’s goals.
Industrial Relations Industrial Relations
Bank Victoria menegaskan komitmen dalam membangun Bank Victoria affirms its commitment to building healthy
hubungan industrial yang sehat melalui penciptaan industrial relations by creating an inclusive, positive,
lingkungan kerja yang inklusif, positif, dan adaptif. and adaptive work environment. The basis of this
Landasan hubungan kerja tersebut dituangkan employment relationship is outlined in the Company
dalam Peraturan Perusahaan yang telah memperoleh Regulation, approved by the Ministry of Manpower
pengesahan dari Kementerian Ketenagakerjaan through the Decree of Director General of Development
melalui Surat Keputusan Direktur Jenderal Pembinaan of Industrial Relations and Social Security for Workers
Hubungan Industrial dan Jaminan Sosial Tenaga Kerja No. Kep.4/HI.00.00/00.0000.250523020/P-1/VIII/2025
No. Kep.4/HI.00.00/00.0000.250523020/P-1/VIII/2025 dated 8 August 2025. This regulation is periodically
tanggal 8 Agustus 2025. Peraturan ini diperbarui secara updated to adapt to the dynamics of employment
berkala untuk menyesuaikan dengan dinamika regulasi regulations and developments in the national banking
ketenagakerjaan serta perkembangan industri perbankan industry. Through compliance with applicable regulations,
nasional. Melalui kepatuhan pada ketentuan yang berlaku, the Bank strives to create a conducive, balanced, and
Bank berupaya mewujudkan iklim kerja yang kondusif, productive work climate for all employees.
seimbang, dan produktif bagi seluruh karyawan.
Internalisasi Budaya Perusahaan Internalization of Human Capital
Human Capital Corporate Culture
Bank Victoria membangun Budaya Perusahaan sebagai Bank Victoria builds a Corporate Culture as the basis
landasan dalam mendorong transformasi organisasi yang for driving sustainable organizational transformation.
berkelanjutan. Proses ini dirancang melalui tahapan yang This process is designed through structured stages,
terstruktur, dimulai dari awareness untuk menumbuhkan starting with awareness to foster a shared understanding of
pemahaman bersama mengenai nilai-nilai inti perusahaan, the Company’s core values, followed by engagement,
dilanjutkan dengan engagement yang memperkuat which strengthens the active involvement of all
keterlibatan aktif seluruh karyawan dalam penerapan employees in the daily implementation of the culture.
budaya kerja sehari-hari. Tahap berikutnya adalah The next stage is acceptance, in which employees not
acceptance, di mana karyawan tidak hanya memahami only understand but also accept these cultural values as
tetapi juga menerima nilai budaya tersebut sebagai bagian an essential part of supporting professional performance
penting dalam mendukung kinerja dan perilaku profesional. and behavior. Finally, the ownership stage culminates in
Pada akhirnya, tahapan ownership menjadi puncak proses, the process, when employees are able to make corporate
ketika karyawan mampu menjadikan budaya perusahaan culture part of their personal and organizational identity.
sebagai bagian dari identitas pribadi dan organisasi.
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Untuk memperkuat penerapan budaya ini, Bank Victoria To strengthen the implementation of this culture, Bank
melaksanakan berbagai inisiatif, mulai dari sosialisasi nilai, Victoria implements various initiatives, ranging from value
internalisasi melalui program pelatihan, penyesuaian sistem dissemination, internalization through training programs,
dan kebijakan organisasi agar selaras dengan budaya adjustments to organizational systems and policies to align
perusahaan, hingga pemberian pengakuan dan apresiasi with the Company culture, and providing recognition and
bagi karyawan yang menunjukkan konsistensi dalam appreciation for employees who demonstrate consistent
penerapan nilai tersebut. Seluruh upaya ini dijalankan secara implementation of such values. All of these efforts are
berkesinambungan agar tercipta lingkungan kerja yang carried out continuously to create a professional, innovative,
profesional, inovatif, dan berorientasi pada peningkatan and performance-oriented work environment.
kinerja.
Total Human Capital [POJK C.3]
Total Human Capital
2025 2024 2023
Uraian
Description Pria Wanita Pria Wanita Pria Wanita
Total % Total % Total %
Male Female Male Female Male Female
Level Organisasi
Organizational Level
Direksi
4 1 5 0.69 4 1 5 0.67 4 1 5 0.70
Boards of Directors
Manajemen
85 87 172 23.79 89 92 181 24.26 87 84 171 23.98
Management
Staf
289 257 546 75.532 294 266 560 75.07 283 254 537 75.32
Staff
Total 378 345 723 100.00 387 359 746 100.00 374 339 713 100.00
Tingkat Pendidikan
Educational Level
Doktor
2 - 2 0.28 2 - 2 0.27 2 - 2 0.28
Doctorate
Pascasarjana
27 9 36 4.98 26 10 36 4.83 24 12 36 5.05
Post-Graduates
Sarjana
192 231 423 58.50 195 241 436 58.45 185 223 408 57.22
Graduates
Diploma 29 67 96 13.28 29 76 105 14.08 28 72 100 14.03
<SMA
128 38 166 22.96 135 32 167 22.39 135 32 167 23.42
<High School
Total 378 345 723 100.00 387 359 746 100.00 374 339 713 100.00
Status Karyawan
Employment Status
Karyawan Tetap
223 213 436 60.30 212 226 438 58.71 199 211 410 57.50
Permanent Employee
Karyawan Tidak Tetap
Non-Permanent 28 130 158 21.86 41 131 172 23.06 42 127 169 23.70
Employee
Outsourcing 127 2 129 17.84 134 2 136 18.23 133 1 134 18.80
Total 378 345 723 100.00 387 359 746 100.00 374 339 713 100.00
Usia
Age
>60 Tahun
7 9 16 2.21 11 7 18 2.41 7 6 13 1.82
>60 Years Old
51–60 Tahun
47 39 86 11.90 43 37 80 10.72 43 34 77 10.80
51–60 Years Old
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2025 2024 2023
Uraian
Description Pria Wanita Pria Wanita Pria Wanita
Total % Total % Total %
Male Female Male Female Male Female
41–50 Tahun
103 46 149 20.64 112 49 161 21.58 112 49 161 21.58
41–50 Years Old
31–40 Tahun
119 110 229 31.65 125 124 249 33.38 129 117 246 34.50
31–40 Years Old
21–30 Tahun
101 139 240 33.19 95 139 234 31.37 86 132 218 30.58
21–30 Years Old
18-20 Tahun
1 2 3 0.41 1 3 4 0.54 1 3 4 0.56
18-20 Years Old
Total 378 345 723 100.00 387 359 746 100.00 374 339 713 100.00
Masa Kerja
Years of Services
>20 Tahun
17 17 34 4.70 15 14 29 3.89 11 11 22 3.09
>20 Years
16-20 Tahun
29 33 62 8.58 30 32 62 8.31 23 14 37 5.19
16-20 Years
11-15 Tahun
65 57 122 16.87 58 55 113 15.15 54 47 101 14.17
11-15 Years
6-10 Tahun
88 73 161 22.27 84 37 121 16.22 86 67 153 21.46
6-10 Years
0-5 Tahun
179 165 344 47.58 200 221 421 56.43 200 200 400 56.10
0-5 Years
Total 378 345 723 100.00 387 359 746 100.00 374 339 713 100.00
Remunerasi Karyawan [POJK F.20] Employee Remuneration [POJK F.20]
Bank Victoria senantiasa menjamin pemenuhan hak Bank Victoria consistently ensures the fulfillment of
karyawan sesuai dengan ketentuan ketenagakerjaan yang employee rights in accordance with applicable Indonesian
berlaku di Indonesia. Salah satu wujud komitmen tersebut labor regulations. One manifestation of this commitment
adalah pemberian upah yang setidaknya mengacu pada is the provision of wages that at least adhere to
ketetapan Upah Minimum Regional (UMR) yang diperbarui the Regional Minimum Wage (UMR), updated annually by
setiap tahun oleh pemerintah. Kebijakan ini diterapkan untuk the government. This policy is implemented to ensure that
memastikan bahwa seluruh karyawan memperoleh standar all employees receive a decent standard of income and
penghasilan yang layak, serta mencerminkan kepatuhan reflects the Bank’s compliance with labor regulations.
Bank terhadap regulasi ketenagakerjaan.
Sebagai bentuk transparansi, berikut informasi mengenai For transparency, the following information compares
perbandingan antara UMR tahun 2025 dengan tingkat upah the UMR in 2025 with the lowest wage level received by
terendah yang diterima oleh karyawan tetap Bank Victoria: Bank Victoria’s permanent employees:
Rasio Upah Karyawan Tetap
Upah Karyawan Tetap Terendah
Upah Minimum Regional Terendah Dibandingkan UMR
Wilayah Lowest Permanent Regional Minimum Wage Ratio of the Lowest Permanent
Region Employee’s Wage (Rp) Employee’s Wage to UMR
(Rp)
(%)
Bandung 4,737,700 4,737,678 100.00
Bogor 5,437,300 5,437,203 100.00
Denpasar 3,499,900 3,499,878 100.00
DKI Jakarta 5,729,900 5,729,876 100.00
Manado 4,022,100 4,022,017 100.00
Makassar 4,412,000 4,411,921 100.00
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Rasio Upah Karyawan Tetap
Upah Karyawan Tetap Terendah
Upah Minimum Regional Terendah Dibandingkan UMR
Wilayah Lowest Permanent Regional Minimum Wage Ratio of the Lowest Permanent
Region Employee’s Wage (Rp) Employee’s Wage to UMR
(Rp)
(%)
Medan 4,335,200 4,335,198 100.00
Semarang 3,701,800 3,701,709 100.00
Surabaya 5,288,800 5,288,796 100.00
Surakarta 2,570,000 2,570,000 100.00
Hak Cuti Leave Rights
Bank Victoria menempatkan kesejahteraan karyawan Bank Victoria prioritizes employee welfare as a key component
sebagai bagian penting dari kebijakan ketenagakerjaan of its employment policies. This is achieved through
yang diterapkan. Salah satunya diwujudkan melalui the provision of leave rights, including annual leave and
pemberian hak cuti yang mencakup cuti tahunan maupun special leave, in accordance with the laws and regulations.
cuti khusus sesuai dengan ketentuan peraturan perundang- These leave facilities not only fulfill employee rights but
undangan. Fasilitas cuti tersebut tidak hanya berfungsi also serve as a means to maintain a balance between
untuk memenuhi hak karyawan, tetapi juga menjadi sarana professional and personal life, thus supporting a sustainable
untuk menjaga keseimbangan antara kehidupan profesional work productivity.
dan pribadi, sehingga mendukung terciptanya produktivitas
kerja yang berkelanjutan.
Adapun data mengenai jumlah karyawan yang memanfaatkan Data on the number of employees who utilized their leave
hak cuti sepanjang tahun 2025 sebagai berikut: rights throughout 2025 is as follows:
2025 2024
Uraian
Description Pria Wanita Jumlah Pria Wanita Jumlah
Male Female Total Male Female Total
Karyawan yang berhak mendapat cuti 327 321 648 336 309 645
Employees eligible to take leave
Karyawan yang mengambil hak cuti
315 312 627 323 315 638
Employees taking leave
Karyawan yang kembali bekerja pada periode pelaporan
setelah cuti berakhir
315 312 627 336 309 645
Employees returning to work in the reporting period after
leave ends
Karyawan yang kembali bekerja setelah cuti berakhir, yang
masih dipekerjakan 12 (dua belas) bulan setelah kembali
bekerja 315 312 627 336 309 645
Employees returning to work after leave ends, still employed
12 (twelve) months after returning to work
Program Pensiun Pension Program
Bank Victoria senantiasa menjunjung tinggi pemenuhan Bank Victoria consistently upholds the fulfillment of
hak-hak karyawan, termasuk hak atas program pensiun employee rights, including the right to a pension program
yang diberikan kepada setiap tenaga kerja yang memasuki provided to every employee reaching the age of 55. This
usia 55 tahun. Program ini disusun berdasarkan Kebijakan program is prepared based on Human Capital Management
Human Capital Management serta Standar Operasional Policy and Standard Operating Procedures for Human
Prosedur Prosedur Human Capital Management, sehingga Capital Management, so that its implementation is orderly,
pelaksanaannya berjalan secara tertib, transparan, dan transparent, and in accordance with regulations.
sesuai regulasi.
Selain memberikan kepastian bagi karyawan yang memasuki Apart from providing certainty for employees approaching
masa purna tugas, Bank juga membuka kesempatan bagi retirement, the Bank also provides opportunities for
pensiunan untuk tetap berkarya melalui skema kerja kontrak the retirees to continue working through contract work
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sesuai kebutuhan organisasi. Dengan demikian, pengalaman schemes adjusted to the organization’s needs. This way,
dan pengetahuan yang dimiliki pensiunan tetap dapat the experience and knowledge gained by the retirees can
dimanfaatkan bagi keberlanjutan perkembangan Bank. still be utilized for the Bank’s continued development.
Tingkat Pergantian Karyawan [S-03] Employee Turnover Rate [S-03]
Bank Victoria memantau tingkat pergantian karyawan Bank Victoria monitors employee turnover as part of its
sebagai bagian dari upaya menjaga kesinambungan dan efforts to maintain the continuity and quality of its HC.
kualitas HC. Pergantian karyawan mencakup pengunduran Employee turnover includes resignation, dismissal, and new
diri, pemberhentian, serta perekrutan baru untuk mengisi recruitment to occupy available positions. Data related to
posisi yang tersedia. Data terkait tingkat pergantian employee turnover rate over the past 3 (three) years is as
karyawan dalam 3 (tiga) tahun terakhir sebagai berikut: follows:
Uraian 2025 2024 2023
Description Total % Total % Total %
Karyawan Resign/Pemutusan Hubungan Kerja
104 14.38 119 15.95 157 22.02
Employee Resigning/Termination of Employment
Karyawan Baru/Pengganti
123 17.01 152 20.38 182 25.53
New/Substitute Employee
Tenaga Kerja Sementara [S-04] Temporary Workers [S-04]
Bank Victoria turut didukung oleh tenaga kerja sementara Bank Victoria is supported by temporary workers
yang direkrut melalui pihak ketiga, seperti penyedia jasa recruited through third parties, such as labor providers
tenaga kerja maupun konsultan. Meskipun tidak terikat and consultants. Although not directly tied to the Bank,
langsung dengan Bank, tenaga kerja ini memiliki kontribusi these workers make significant contribution to supporting
yang signifikan dalam menunjang kelancaran operasional, smooth operations, both in technical and administrative
baik pada aspek teknis maupun administratif. Kehadiran aspects. The presence of temporary workers provides
tenaga sementara memberikan fleksibilitas bagi Bank dalam the Bank with flexibility in adjusting resource needs to meet
menyesuaikan kebutuhan sumber daya sesuai dinamika business dynamics. Data on the number and proportion
bisnis. Data mengenai jumlah dan proporsi tenaga kerja of temporary workers to total employees in the past
sementara terhadap total karyawan dalam 3 (tiga) tahun 3 (three) years is as follows:
terakhir sebagai berikut:
Uraian 2025 2024 2023 Description
Total Pegawai Perusahaan yang Dipegang Total Company Employees Held
- - -
oleh Kontraktor dan/atau Konsultan by Contractors and/or Consultants
Total Karyawan - - - Total Employees
Persentase Total Pegawai Sementara (%) - - - Percentage of Total Temporary Employees (%)
Strategi Pengelolaan Human Capital Human Capital Management Strategy
Tahun 2026 in 2026
Dalam rangka mendukung pencapaian visi dan sasaran To support the achievement of its strategic vision and
strategis, Bank secara konsisten menyusun rencana kerja objectives, the Bank consistently prepares a comprehensive
pengelolaan HC yang komprehensif dan berkelanjutan and sustainable HC management work plan every year.
setiap tahunnya. Memasuki tahun 2026, Bank telah Entering 2026, the Bank has formulated various programs
merumuskan berbagai program dan langkah pengembangan and steps for HC development as outlined below:
HC yang diuraikan sebagai berikut:
1. Penyempurnaan dan pengembangan penyusunan Key 1. Refining and developing Key Performance Indicator
Performance Indicator (KPI) balance score card melalui (KPI) balance score card through Human Resource
Human Resource Information System (HRIS). Information System (HRIS).
2. Penginian Peraturan Perusahaan Online melalui Pppkb. 2. Updating Company Regulations Online through Pppkb.
Kemnaker.Go.Id. Kemnaker.Go.Id.
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3. Pemenuhan kewajiban sertifikasi kompetensi sesuai 3. Fulfilling competency certification obligations in
ketentuan meliputi: accordance with provisions including:
a. Sertifikasi Manajemen Risiko. a. Risk Management Certification.
b. Sertifikasi Sistem Pembayaran dan Pengelolaan b. Payment System Certification and Rupiah Money
Uang Rupiah (SPPUR). Management (SPPUR).
c. Sertifikasi Anti-Pencucian Uang dan Pencegahan c. Anti-Money Laundering and Counter-Terrorist
Pendanaan Terorisme (APU-PPT). Financing (AML-CTF) Certification.
d. Sertifikasi Tresuri Dealer. d. Dealer Treasury Certification.
e. Sertifikasi Audit. e. Audit Certification.
f. Sertifikasi Kepatuhan. f. Compliance Certification.
4. Penyelenggaraan program pelatihan penyegaran terkait 4. Organizing refreshment training programs related to
sertifikasi kompetensi. competency certification.
5. Penyelenggaraan program training baik secara inhouse 5. Holding training programs, both in-house training,
training yang diselenggarakan internal bekerja sama organized internally in cooperation with training
dengan vendor training dan juga training publik terkait vendors, and public-related training in accordance with
sesuai dengan rencana kerja pelatihan serta kebutuan training work plans and work division needs.
divisi kerja.
6. Pelaksanaan program pelatihan bagi karyawan baru 6. Organizing training programs for new (onboarding)
(onboarding). employees.
7. Pelaksanaan program pelatihan sosialisasi terkait 7. Implementing dissemination training programs related
penginian kebijakan, sistem prosedur, dan produk Bank. to update of the Bank’s policies, system procedures,
8. Pelaksanaan program pelatihan bersifat wajib and products.
(mandatory) bagi seluruh karyawan seperti pelatihan 8. Holding mandatory training programs for all employees,
terkait APU-PPT, pelindungan data pribadi, dan such as training on AML-CTF, personal data protection,
pelindungan konsumen. and consumer protection.
9. Pelaksanaan kebutuhan karyawan serta senantiasa 9. Implementing employee needs and continuously
melakukan program rotasi dan mutasi untuk penyegaran carrying out rotation and transfer programs to refresh
dan mengembangkan karier karyawan. and develop employee careers.
10. Penyampaian pelaporan ketenagakerjaan kepada pihak 10. Submitting employment reports to other related parties
terkait lainnya seperti Otoritas Jasa Keuangan, Bank such as Financial Services Authority, Bank Indonesia,
Indonesia, Kementerian Ketenagakerjaan, Dinas Tenaga Ministry of Manpower, Regional Manpower and
Kerja dan Transmigrasi Wilayah, kantor pajak, dan Transmigration Service, tax office, and so on.
sebagainya.
Kesehatan dan Keselamatan Kerja serta Occupational Health and Safety and
Lingkungan Kerja yang Aman dan Layak Safe and Decent Work Environment
[POJK F.21] [S-11] [POJK F.21] [S-11]
Bank senantiasa menempatkan keselamatan dan The Bank consistently prioritizes employee safety and
kesejahteraan karyawan sebagai prioritas utama dalam well-being in creating a healthy and productive work
menciptakan lingkungan kerja yang sehat dan produktif. environment. This effort is realized through the provision of
Upaya ini diwujudkan melalui penyediaan fasilitas kerja safe, comfortable, and standardized work facilities, ranging
yang aman, nyaman, dan sesuai standar, mulai dari tata from room layouts with adequate lighting, good ventilation
ruang dengan pencahayaan memadai, sistem ventilasi yang systems, to room temperature control that supports
baik, hingga pengendalian suhu ruangan yang mendukung comfortable working conditions. The Bank also ensures
kenyamanan selama bekerja. Bank juga memastikan the availability of workplace safety facilities, such as
ketersediaan sarana keselamatan kerja, seperti jalur emergency evacuation routes, fire extinguishers, and
evakuasi darurat, perangkat pemadam kebakaran, serta routine maintenance of vital facilities like elevators and
perawatan rutin terhadap fasilitas vital seperti lift dan electronic equipment to minimize the risk of accidents.
peralatan elektronik untuk meminimalkan risiko kecelakaan.
Di samping itu, perlindungan kesehatan karyawan diberikan In addition, comprehensive employee health protection
secara komprehensif melalui program Jaminan Sosial is provided through Workers’ Social Security program,
Tenaga Kerja seperti Jaminan Hari Tua (JHT), Jaminan including Old Age Savings Program (JHT), Occupational
Kecelakaan Kerja (JKK), Jaminan Kematian (JKM), dan Accident Program (JKK), Death Benefit Program (JKM), and
Jaminan Pensiun (JP), yang dilengkapi dengan manfaat Pension Program (JP), complemented by health insurance
asuransi kesehatan bagi karyawan dan keluarganya. benefits for employees and their families. This insurance
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Tanggung Jawab Sosial dan Lingkungan Hidup
Social and Environmental Responsibility
Asuransi tersebut mencakup layanan rawat jalan, rawat covers outpatient and inpatient, dental care, and maternity
inap, perawatan gigi, hingga fasilitas persalinan. Dengan facilities. With these steps, the Bank is committed to
langkah-langkah tersebut, Bank berkomitmen menghadirkan providing a work environment that is not only physically safe
lingkungan kerja yang tidak hanya aman secara fisik, tetapi but also supports the long-term well-being of employees
juga mendukung kesejahteraan jangka panjang karyawan and their families.
beserta keluarganya.
Penanganan Keadaan Darurat Occupational Safety Emergency Handling
Keselamatan Kerja
Bank Victoria menempatkan aspek kesiapsiagaan darurat Bank Victoria prioritizes emergency preparedness as
sebagai bagian penting dalam menjaga keberlangsungan a critical component of maintaining operational continuity.
operasional. Langkah awal yang dilakukan adalah melakukan The initial step to conduct is comprehensively mapping
pemetaan menyeluruh terhadap potensi risiko yang dapat potential risks that could disrupt work activities, ranging
mengganggu aktivitas kerja, mulai dari kebakaran, ledakan, from fires, explosions, and natural disasters to potential
dan bencana alam hingga potensi ancaman keamanan security threats such as sabotage, acts of terror, and riots.
seperti sabotase, aksi teror, maupun kerusuhan. Dari hasil Based on this mapping, the Bank prepares structured
pemetaan tersebut, Bank menyusun pedoman penanganan emergency management guidelines, aiming to ensure
keadaan darurat yang terstruktur, dengan tujuan each work unit can respond in a quick, appropriate, and
memastikan setiap unit kerja mampu merespons cepat, coordinated manner when faced with critical situations.
tepat, dan terkoordinasi ketika menghadapi kondisi kritis.
Tingkat Kecelakaan Kerja [S-06] Occupational Accident Rate [S-06]
Selama 3 (tiga) tahun terakhir, Bank Victoria berhasil Over the past 3 (three) years, Bank Victoria successfully
menjaga rekam jejak positif tanpa adanya kasus kecelakaan maintained a positive track record of zero occupational
kerja. Keberhasilan ini menunjukkan keseriusan Bank accident. This success demonstrates the Bank’s
dalam membangun budaya keselamatan yang kuat melalui commitment to building a strong safety culture through
penerapan standar kerja yang ketat, pengawasan rutin, the implementation of strict work standards, routine
serta perbaikan berkelanjutan pada prosedur keselamatan. supervision, and continuous improvement of safety
Pencapaian tersebut menjadi bukti nyata bahwa lingkungan procedures. Such achievement demonstrates that a safe
kerja yang aman dan sehat merupakan prioritas utama and healthy work environment is a top priority for the Bank,
Bank dalam mendukung produktivitas dan kesejahteraan supporting employee productivity and well-being.
karyawan.
Sarana Pengaduan terkait Pengelolaan HC Complaint Channel related to
[S-07] HC Management [S-07]
Bank Victoria menempatkan aspek keselamatan, Bank Victoria prioritizes safety, diversity, and respect for
keberagaman, dan penghormatan terhadap hak asasi human rights as key components of its HC management. To
manusia sebagai bagian penting dalam pengelolaan HC. support such matter, the Bank provides a complaint channel
Untuk mendukung hal tersebut, Bank menyediakan kanal designed with the principles of transparency, accountability,
pengaduan yang dirancang dengan prinsip keterbukaan, and confidentiality. This mechanism allows employees and
akuntabilitas, dan kerahasiaan. Mekanisme ini memungkinkan related parties to submit complaints or reports, whether
karyawan maupun pihak terkait menyampaikan keluhan regarding employment issues, occupational health and
atau laporan, baik mengenai isu ketenagakerjaan, kesehatan safety (OHS), or alleged human rights violations.
dan keselamatan kerja (K3), maupun dugaan pelanggaran
hak asasi manusia.
Setiap laporan yang diterima ditindaklanjuti secara objektif Every report received is followed up objectively and in
dan sesuai dengan ketentuan perundang-undangan, accordance with laws and regulations, thereby ensuring
sehingga tercipta kepastian hukum sekaligus rasa aman legal certainty and a sense of security for all employees.
bagi seluruh karyawan. Dalam 3 (tiga) tahun terakhir, Bank In the past 3 (three) years, the Bank did not receive any
tidak menerima pengaduan terkait pengelolaan HC. complaints related to HC management.
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Berkembang Bersama Masyarakat Developing Together with
the Community
Bank Victoria menempatkan program tanggung jawab Bank Victoria positions corporate social responsibility
sosial perusahaan (corporate social responsibility/CSR) (CSR) program as an integral part of its sustainability-
sebagai bagian integral dari strategi bisnis yang berorientasi oriented business strategy. This program not only focuses
pada keberlanjutan. Program ini tidak hanya berfokus pada on increasing corporate value but also aims to create
peningkatan nilai perusahaan, tetapi juga diarahkan untuk tangible benefits for the communities and environment
menciptakan manfaat nyata bagi masyarakat dan lingkungan surrounding the Bank’s operational areas. Various CSR
sekitar wilayah operasional Bank. Berbagai kegiatan CSR activities are designed to strengthen social relationships,
dirancang untuk memperkuat hubungan sosial, mendukung support community development, and encourage shared
pembangunan komunitas, serta mendorong terciptanya prosperity. All CSR implementation is carried out in
kesejahteraan bersama. Seluruh pelaksanaan CSR dijalankan a focused and measurable manner, guided by the policies
secara terarah dan terukur, dengan berpedoman pada established through the Board of Directors’ Decision Letter
kebijakan yang ditetapkan melalui Surat Keputusan Direksi No. 027/SK-DIR/04/21 dated 29 April 2021 on Corporate
No. 027/SK-DIR/04/21 tanggal 29 April 2021 tentang Social Responsibility (CSR).
Corporate Social Responsibility (CSR).
Visi dan Misi CSR [POJK C.1]
CSR Vision and Mission
Visi Misi
Vision Mission
Menjadi mitra dalam meningkatkan • Berpartisipasi dalam mengurangi keterbelakangan sosial kemasyarakatan sesuai
kualitas pendidikan, kesehatan, dan dengan kapasitas dan kemampuan perusahaan.
kesejahteraan masyarakat untuk • Berpartisipasi dalam meningkatkan kualitas pendidikan dasar bagi anak-anak
menjadi lebih baik serta ikut berperan sekolah.
dalam membangun hubungan antara • Berupaya untuk mengimplementasikan cara-cara konservasi energi dalam
perusahaan dengan masyarakat yang rutinitas pekerjaan sehari-hari.
berkelanjutan. • Berupaya untuk mendukung kegiatan serta aktivitas positif melalui kerja sama
To become a partner in improving yang lebih dekat dengan berbagai komunitas di bidang perbankan.
the quality of education, health, and • Ikut serta berperan dalam program pemberdayaan masyarakat secara berkelanjutan.
welfare of the community to be better • To participate in reducing social backwardness in accordance with the
and play a role in building sustainable company’s capacity and capabilities.
relationships between the company and • To participate in improving the quality of basic education for school children.
communities. • To make efforts to implement energy conservation methods in daily work
routines.
• To make efforts to support positive activities through closer cooperation with
various communities in the banking sector.
• To continuously participate in community empowerment program.
Penggunaan Tenaga Kerja Lokal [POJK F.25] Use of Local Manpower [POJK F.25]
Bank Victoria mendukung pertumbuhan ekonomi lokal Bank Victoria supports local economic growth by prioritizing
dengan memprioritaskan perekrutan tenaga kerja dari employee recruitment from the surrounding community.
masyarakat sekitar. Kebijakan ini tidak hanya memperkuat This policy not only strengthens the Bank’s ties to
keterikatan Bank dengan komunitas setempat, tetapi the local community but also makes a tangible contribution
juga memberikan kontribusi nyata terhadap peningkatan to improving social welfare. To date, 67.01% of the Bank’s
kesejahteraan sosial. Hingga saat ini, sebanyak 67,01% employees come from the areas surrounding its operations.
karyawan Bank berasal dari lingkungan sekitar wilayah
operasional.
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Tanggung Jawab Sosial dan Lingkungan Hidup
Social and Environmental Responsibility
Investasi terhadap Komunitas [POJK F.25] [S-12] Investment in the Community [POJK F.25] [S-12]
Bank Victoria memandang investasi pada komunitas Bank Victoria views community investment as part of its
sebagai bagian dari komitmen tanggung jawab sosial commitment to sustaianable social responsibility. In 2025,
yang berkelanjutan. Pada tahun 2025, Bank melaksanakan the Bank carried out community investment programs
program investasi komunitas yang diuraikan sebagai berikut: outlined as follows:
. Penerima Manfaat
Kegiatan Lokasi
Beneficiaries
Activity Location
(Orang / People)
Bantuan untuk budidaya tanaman hidroponik dan budidaya Jl. Cempaka Bulak No. 27 50
ikan nila di lingkungan SLB Surya Wiyata Kel. Jaticempaka, Kec. Pondokgede
Kota Bekasi
Assistance for hydroponic plant cultivation and tilapia fish
farming in Surya Wiyata Special Needs School environment
Biaya Kegiatan Investasi terhadap Cost of Investment Activities to
Komunitas the Community
Rincian alokasi biaya unutk kegiatan investasi terhadap Details of the cost allocation for community investment
komunitas dalam 3 (tiga) tahun terakhir sebagai berikut: activities in the past 3 (three) years are as follows:
2025 2024 2023
10,000,000 19,477,900 5,500,000
dalam Rupiah / in Rupiah dalam Rupiah / in Rupiah dalam Rupiah / in Rupiah
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Sumbangan kepada Organisasi Nirlaba Donation to Non-Profit Organizations
[POJK F.25] [S-12] [POJK F.25] [S-12]
Selain menjalankan program sosial secara mandiri, In addition to running its own social programs, Bank Victoria
Bank Victoria juga menyalurkan dukungan melalui berbagai also provides support to various non-profit organizations
kegiatan sosial yang berfokus pada kepedulian terhadap engaged in social, environmental, and educational fields.
masyarakat. Bantuan tersebut diwujudkan melalui kegiatan This assistance is provided in donations for environmental
donor darah, pemberian bantuan dana, penyaluran bantuan conservation activities, scholarships, and provision of
bagi korban bencana alam di Medan, Sumatera, serta learning support facilities. Details of the programs receiving
pemberian bingkisan kepada masyarakat. Adapun rincian this support are as follows:
program yang memperoleh dukungan tersebut sebagai
berikut:
Penerima Manfaat
Kegiatan Lokasi
Beneficiaries
Activity Location
(Orang / People)
Donor Darah Gedung Graha BIP Lt. 10 100
Blood Donation Jl. Gatot Subroto Kav. 23
Jakarta Selatan 12930
Bantuan Dana Yayasan Karya Kasih Sekolah Luar Biasa Surya 50
Financial Assistance Wijaya
Karya Kasih Foundation Surya Wiyata Special
School
Jl. Cempaka Bulak No. 27
Jaticempaka, Kec. Pondokgede
Kota Bekasi, Jawa Barat
Bantuan Dana Bencana Alam Medan Warga Terdampak Bencana Medan
Medan Residents Affected by Disaster in Medan
Natural Disaster Assistance for
Medan
Bantuan Dana Bencana Alam Sumatera Warga Terdampak Bencana Sumatera
Sumatera Residents Affected by Disaster in Sumatra
Natural Disaster Assistance for
Sumatra
Pemberian Bingkisan Sekolah Dasar Dewi Sartika 100
Provision of Gifts Gg. Manunggal 7 No. 18, RT 6 RW 15
Kali Baru, Kec. Cilincing
Jakarta Utara
Pemberian Bingkisan Sekolah Dasar Imam Bonjol 50
Provision of Gifts Jl. Raya Cadas Baru
Kec. Sepatan, Kabupaten Tangerang
Banten
Pemberian Bingkisan Sekolah Tinggi Teologi Iman 80
Provision of Gifts Jl. Wijaya I No. 29 – 31 Petogogan
Kebayoran Baru Jakarta Selatan
Pemberian Bingkisan Sekolah Luar Biasa Insan Mandiri 50
Provision of Gifts Jl. Kruing III No. 282
Baktijaya, Sukmajaya
Depok Jawa Barat
Pemberian Bingkisan Sekolah Dasar Laksa Bakti 70
Provision of Gifts Jl. Laksa III No. 60 A
Jembatan Lima, Kec. Tambora
Jakarta Barat
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Tanggung Jawab Sosial dan Lingkungan Hidup
Social and Environmental Responsibility
Biaya Kegiatan Sumbangan kepada Cost of Donation to Non-Profit
Organisasi Nirlaba Organizations
Selama 3 (tiga) tahun terakhir, Bank Victoria secara Over the past 3 (three) years, Bank Victoria consistently
konsisten menyalurkan dana untuk mendukung kegiatan distributed funds to support non-profit organizations’
organisasi nirlaba dengan alokasi biaya sebagai berikut: activities with the following cost allocations:
2025 2024 2023
322,046,000 1,189,173,620 174,110,888
dalam Rupiah / in Rupiah dalam Rupiah / in Rupiah dalam Rupiah / in Rupiah
Program Friday Banking [POJK F.25] [S-12] Friday Banking Program [POJK F.25] [S-12]
Pada tahun 2025, Bank mulai menyelenggarakan program In 2025, the Bank began implementing Friday Banking
Friday Banking sebagai salah satu inisiatif untuk memberikan program as an initiative to provide added value to customers
nilai tambah bagi nasabah maupun masyarakat. Program ini and the community. This program aims at strengthening
dilaksanakan dengan tujuan mempererat hubungan dengan relationships with stakeholders, increasing literacy, and
pemangku kepentingan, meningkatkan literasi, serta supporting a healthy and productive lifestyle. The details
mendukung gaya hidup sehat dan produktif. Adapun rincian of Friday Banking activities held throughout 2025 were as
kegiatan Friday Banking yang telah dilaksanakan sepanjang follows:
tahun 2025 adalah sebagai berikut:
Penerima Manfaat
Kegiatan Lokasi
Beneficiaries
Activity Location
(Orang / People)
Friday Banking pada 20 Juni 2025 yang memperkenalkan Le Victoria Hang Tuah Nasabah Cabang BIP dan Undangan
program dan produk unggulan Bank. BIP Branch Customers and Invitees
Friday Banking on 20 June 2025, introducing the Bank’s
flagship programs and products.
Friday Banking pada 18 Juli 2025 dengan tema “Energi Le Victoria Hang Tuah Nasabah Cabang dan Undangan
Saving for Home and Office”. Branch Customers and Invitees
Friday Banking on 18 July 2025, with the theme “Energy
Saving for Home and Office”.
Friday Banking pada 25 Juli 2025 dengan tema “Make It Le Victoria Hang Tuah Undangan Vendor Brauss
Make Cents”. Brauss Vendor Invitees
Friday Banking on 25 July 2025, with the theme “Make It
Make Cents”.
Friday Banking pada 1 Agustus 2025 dengan tema “Bank Le Victoria Hang Tuah Nasabah Cabang Area Cideng dan Undangan
Victoria Payroll Benefit”. Cideng Area Branch Customers and Invitees
Friday Banking on 1 August 2025, with the theme “Bank
Victoria Payroll Benefit”.
Friday Banking pada 8 Agustus 2025 diselenggarakan Le Victoria Hang Tuah Nasabah Cabang dan Undangan
bekerja sama dengan RS Bethsaida dengan tema “Waspada Branch Customers and Invitees
Bahaya Varises dan Penyakit Pembuluh Darah”.
Friday Banking on 8 August 2025, held in collaboration with
Bethsaida Hospital, with the theme “Beware of the Dangers
of Varicose Veins and Blood Vessel Disease”.
Friday Banking pada 15 Agustus 2025 diselenggarakan Le Victoria Hang Tuah Nasabah Cabang dan Undangan
bekerja sama dengan BNI Life dan Rumah Sakit EMC dengan Branch Customers and Invitees
tema “Mencegah Cedera Saat Lari”.
Friday Banking on 15 August 2025, held in collaboration
with BNI Life and EMC Hospital, with the theme “Preventing
Injuries While Running”.
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Penerima Manfaat
Kegiatan Lokasi
Beneficiaries
Activity Location
(Orang / People)
Friday Banking pada 22 Agustus 2025 diselenggarakan Le Victoria Hang Tuah Undangan Vendor Brauss
bekerja sama dengan Stellar Women dengan tema Brauss Vendor Invitees
“Entrepreneurs VS Artificial Intelligence (AI)”.
Friday Banking on 22 August 2025, held in collaboration with
Stellar Women, with the theme “Entrepreneurs VS Artificial
Intelligence (AI)”.
Friday Banking pada 12 September 2025 diselenggarakan Le Victoria Hang Tuah Undangan Vendor Brauss
bekerja sama dengan Muslimverse dengan tema “Swipe Brauss Vendor Invitees
Right to Jannah: Find Love, Find Faith, Find Forever”.
Friday Banking on 12 September 2025, held in collaboration
with Muslimverse, with the theme “Swipe Right to Jannah:
Find Love, Find Faith, Find Forever”.
Friday Banking pada 19 September 2025 diselenggarakan Le Victoria Hang Tuah Nasabah Cabang Area Fatmawati dan Undangan
bekerja sama dengan Victoria Manajemen Investasi dengan Fatmawati Area Branch Customers and Invitees
tema “Ketidakpastian Global: Instrumen Investasi Stabil dan
Likuid”.
Friday Banking on 19 September 2025, held in collaboration
with Victoria Manajemen Investasi, with the theme “Global
Uncertainty: Stable and Liquid Investment Instruments”.
Friday Banking pada 24 Oktober 2025 dengan tema “Gerd Le Victoria Hang Tuah Nasabah Cabang dan Undangan
Symptoms Cause and Treatment a Comperehensive Talk Branch Customers and Invitees
About Gerd”.
Friday Banking on 24 October 2025 with the theme “GERD
Symptom, Cause, and Treatment: A Comprehensive Talk
About GERD”.
Friday Banking pada 31 Oktober 2025 diselenggarakan Le Victoria Hang Tuah Nasabah Cabang dan Undangan
bekerja sama dengan Indonesia Commodity & Derivatives Branch Customers and Invitees
Exchange (ICDX), Asosiasi Pialang Berjangka Indonesia
(ASPEBTINDO), dan Badan Arbitrase Perdagangan
Berjangka Komoditi (Bakti) dengan tema “Diskusi Kepatuhan:
Penanganan Pengaduan Nasabah Perdagangan Berjangka
Komoditi (PBK)”.
Friday Banking on 31 October 2025, held in collaboration with
the Indonesia Commodity & Derivatives Exchange (ICDX),
the Indonesian Futures Brokers Association (ASPEBTINDO),
and the Commodity Futures Trading Arbitration Board
(Bakti), with the theme “Compliance Discussion: Handling
Customer Complaints in Commodity Futures Trading (PBK)”.
Friday Banking pada 14 November 2025 diselenggarakan Le Victoria Hang Tuah Nasabah Cabang dan Undangan
bekerja sama dengan Yayasan Lions Indonesia dengan tema Branch Customers and Invitees
“Kerja Sama Pembukaan Rekening Bank Victoria dengan
Lions Club 307-A1”.
Friday Banking on 14 November 2025, held in collaboration
with Lions Indonesia Foundation with the theme
“Cooperation in Opening Bank Victoria Accounts with Lions
Club 307-A1”.
Friday Banking pada 28 November 2025 diselenggarakan Le Victoria Hang Tuah Nasabah Cabang Pondok Indah dan Undangan
bekerja sama dengan Make A Wish dengan tema “The Power Pondok Indah Branch Customers and Invitees
of A Wish: Kekuatan dari Sebuah Harapan”.
Friday Banking on 28 November 2025, held in collaboration
with Make A Wish, with the theme “The Power of A Wish:
The Strength of Hope”.
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Tanggung Jawab Sosial dan Lingkungan Hidup
Social and Environmental Responsibility
Biaya Program Friday Banking Cost of Friday Banking Program
Pada tahun 2025, Bank Victoria menyalurkan dana untuk In 2025, Bank Victoria allocated funds to support Friday
mendukung program Friday Banking dengan alokasi biaya Banking program, with a budget of Rp107,348,194.
sebesar Rp107.348.194,-.
Program Magang Internasional untuk International Internship Program for
Mahasiswa Asing [POJK F.25] Foreign Students [POJK F.25]
Sebagai upaya memperluas kontribusi dalam dunia As an effort to expand contribution to education and
pendidikan serta mendorong pertukaran pengetahuan encourage cross-cultural knowledge exchange, Bank
lintas budaya, Bank Victoria menyelenggarakan program Victoria holds an international internship program open
magang internasional yang terbuka bagi mahasiswa to students from various countries. In 2025, the Bank
dari berbagai negara. Pada tahun 2025, Bank menerima accepted 4 (four) interns who were placed in several
4 (empat) peserta magang yang ditempatkan di beberapa Divisions, including KCU BIP Branch Office, Compliance,
Divisi meliputi Kantor Cabang KCU BIP, Compliance, System System Procedure & Customer Protection Coordinator,
Procedure & Coordinator Customer Protection, Risk Risk Management, Treasury, SKAI, Anti-Fraud, SME &
Management, Treasury, SKAI, Anti-Fraud, SME & Consumer Consumer Banking, and Accounting, to obtain hands-on
Banking, dan Accounting untuk memperoleh pengalaman experiences in banking industry in Indonesia. This program
langsung terkait praktik industri perbankan di Indonesia. not only provides practical learning and professional skills
Program ini tidak hanya memberikan pembelajaran praktis for participants, but also serves as a platform to strengthen
dan keterampilan profesional bagi peserta, tetapi juga international ties through collaboration in education.
menjadi sarana untuk mempererat hubungan antarbangsa This initiative is in line with the Bank’s commitment to
melalui kolaborasi di bidang pendidikan. Inisiatif ini sejalan supporting capacity development of younger generation
dengan komitmen Bank dalam mendukung pengembangan and contributing to sustainable development goals,
kapasitas generasi muda serta kontribusi terhadap tujuan particularly in education sector and improving the quality
pembangunan berkelanjutan, khususnya pada sektor of global HC.
pendidikan dan peningkatan kualitas HC global.
Dampak Operasi terhadap Masyarakat Impact of Operations on Surrounding
Sekitar [POJK F.23] Community [POJK F.23]
Keberadaan Bank Victoria di tengah masyarakat membawa Bank Victoria’s presence in the community brings more
lebih banyak dampak positif dibandingkan potensi risiko positive impacts than the potential risks that may arise. In
yang mungkin timbul. Dari sisi manfaat, Bank berperan terms of benefits, the Bank plays an active role in promoting
aktif mendorong pertumbuhan ekonomi lokal melalui local economic growth by creating employment opportunity,
penciptaan lapangan kerja, peluang usaha bagi pemasok business opportunities for local suppliers or partners, and
atau mitra lokal, serta penyediaan produk dan layanan providing financial products and services that support
keuangan yang mendukung peningkatan inklusi keuangan. increased financial inclusion. Furthermore, various CSR
Selain itu, berbagai program CSR yang dijalankan Bank programs carried out by the Bank contribute to strengthening
turut memperkuat kesejahteraan masyarakat, khususnya di community welfare, particularly in education, health, and
bidang pendidikan, kesehatan, dan lingkungan. the environment.
Di sisi lain, Bank juga menyadari bahwa setiap aktivitas On the other side, the Bank realizes that every operational
operasional berpotensi menimbulkan dampak negatif, activity has the potential to generate negative impacts,
misalnya peningkatan lalu lintas di sekitar kantor, penggunaan such as increased traffic around offices, intensive use
sumber daya yang intensif, atau risiko lingkungan akibat of resources, or environmental risks resulting from
aktivitas operasional. Untuk itu, Bank menerapkan langkah operational activities. To this end, the Bank implements
mitigasi yang terukur, seperti pengelolaan sumber daya measurable mitigation measures, such as efficient resource
secara efisien, penerapan prinsip ramah lingkungan dalam management, applies environmentally friendly principles
operasional, serta menjaga komunikasi terbuka dengan in operations, and maintains open communication with
masyarakat untuk menampung aspirasi dan keluhan. the community to accommodate aspirations and
complaints.
PT Bank Victoria International Tbk
514 Laporan Tahunan dan Keberlanjutan 2025
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Dengan pendekatan tersebut, Bank Victoria memastikan With such approach, Bank Victoria ensures that its
bahwa keberadaannya tidak hanya memberikan nilai presence not only provides economic value but also
ekonomi, tetapi juga menciptakan hubungan yang creates harmonious, sustainable, and mutually beneficial
harmonis, berkelanjutan, dan saling menguntungkan bagi relationships with the surrounding community.
masyarakat sekitar.
Sarana Pengaduan Masyarakat [POJK F.24] Community Complaint Channel [POJK F.24]
Bank Victoria menyediakan saluran khusus untuk menerima Bank Victoria provides a dedicated channel for receiving
masukan maupun pengaduan terkait pelaksanaan program input and complaints regarding the implementation of
CSR. Mekanisme ini dapat diakses melalui Call Center its CSR programs. This mechanism is accessible through
(1500977) yang beroperasi penuh waktu, alamat email Call Center (1500977), the Bank’s official email address
resmi Bank (customercare@victoriabank.co.id), maupun (customercare@victoriabank.co.id), or Customer Service
layanan Customer Service di seluruh kantor cabang. Seluruh at all branch offices. All reports received will be recorded,
laporan yang diterima akan dicatat, ditindaklanjuti secara followed up transparently, and reported periodically to head
transparan, serta dilaporkan secara berkala ke kantor pusat office to ensure that every issue is resolved objectively and
untuk memastikan setiap isu dapat diselesaikan dengan without discrimination.
objektif dan tanpa diskriminasi.
Dalam periode 3 (tiga) tahun terakhir, Bank tidak menerima In the past 3 (three) years, the Bank did not receive any
pengaduan yang berkaitan dengan kegiatan CSR yang telah complaints related to CSR activities that were carried out.
dilaksanakan.
Rantai Pasok yang Bertanggung Jawab Responsible Supply Chain
Bank Victoria menempatkan pengelolaan rantai pasok Bank Victoria places supply chain management as
sebagai bagian integral dari penerapan keberlanjutan. an integral part of its sustainability implementation. In
Dalam membangun hubungan dengan mitra usaha, Bank building relationships with business partners, the Bank
menerapkan proses seleksi yang ketat untuk memastikan implements a rigorous selection process to ensure
hanya bermitra dengan pihak yang mematuhi ketentuan partnerships are only formed with parties that comply with
hukum, etika bisnis, serta prinsip GCG. Selain itu, Bank juga legal requirements, business ethics, and GCG principles.
mendorong mitra untuk memperhatikan aspek lingkungan, Furthermore, the Bank encourages partners to consider
sosial, dan hak asasi manusia dalam setiap kegiatan environmental, social, and human rights aspects in all their
operasionalnya. operations.
Sebagai bentuk pengendalian, Bank melaksanakan As a form of control, the Bank conducts regular monitoring
pemantauan dan evaluasi secara berkala guna memastikan and evaluation to ensure partners’ compliance with
kepatuhan mitra terhadap standar yang telah ditetapkan. the established standards. These efforts are aimed not only
Upaya ini tidak hanya ditujukan untuk menjaga kualitas at maintaining service quality and mitigating operational
layanan dan mengurangi risiko operasional, tetapi juga risks but also at strengthening long-term partnerships in
untuk memperkuat kemitraan jangka panjang yang sejalan line with sustainability principles. Through such approach,
dengan prinsip keberlanjutan. Melalui pendekatan tersebut, Bank Victoria is committed to building a supply chain
Bank Victoria berkomitmen untuk membangun ekosistem ecosystem that is responsible, transparent, and contributes
rantai pasok yang bertanggung jawab, transparan, dan to the achievement of sustainable development goals.
berkontribusi terhadap pencapaian tujuan pembangunan
berkelanjutan.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 515
Page 518
Tanggung Jawab Sosial dan Lingkungan Hidup
Social and Environmental Responsibility
Keberlanjutan Kinerja Lingkungan Hidup
Environmental Performance Sustainability
Kegiatan Usaha Berwawasan Environmentally-Friendly
Lingkungan Business Activities
Bank Victoria menegaskan komitmen dalam mendukung Bank Victoria affirms its commitment to supporting
aktivitas usaha yang berorientasi pada keberlanjutan sustainability-oriented business activities by channeling
dengan menyalurkan pembiayaan kepada sektor-sektor financing to sectors that prioritize environmentally friendly
yang mengedepankan praktik ramah lingkungan, practices, social responsibility, and good governance.
tanggung jawab sosial, serta tata kelola yang baik. Melalui Through this lending, the Bank plays an active role in
penyaluran kredit tersebut, Bank berperan aktif dalam promoting sustainable business growth while providing
mendorong pertumbuhan bisnis yang berkesinambungan added value to the community and environment. Bank
sekaligus memberikan nilai tambah bagi masyarakat dan Victoria believes that investing in sustainable sector is
lingkungan. Bank Victoria meyakini bahwa investasi pada a crucial strategy for creating inclusive and long-term
sektor berkelanjutan merupakan strategi penting untuk economic growth.
menciptakan pertumbuhan ekonomi yang inklusif dan
berjangka panjang.
Pembiayaan dengan Pertimbangan Financing by Considering
Aspek Lingkungan Hidup the Environmental Aspect
Sebagai bagian dari komitmen terhadap prinsip keuangan As part of the commitment to sustainable finance
berkelanjutan, Bank menetapkan kewajiban kepemilikan principles, the Bank requires every (potential) debtor
dokumen Analisis Mengenai Dampak Lingkungan (AMDAL) managing land with a minimum area of 25 hectares to have
PT Bank Victoria International Tbk
516 Laporan Tahunan dan Keberlanjutan 2025
Page 519
bagi setiap (calon) debitur yang mengelola lahan dengan an Environmental Impact Analysis (AMDAL) document.
luas minimal 25 hektare. Ketentuan ini tertuang dalam This regulation is stated in the Board of Directors’ Decision
Keputusan Direksi No. 006/SK-DIR/12/25 tanggal Letter No. 006/SK-DIR/12/25 dated 11 December 2025 on
11 Desember 2025 tentang Standar Operasional Standard Operating Procedures for Commercial Banking
Prosedur Perkreditan Commercial Banking dan SME and SME Credit at PT Bank Victoria International Tbk.
PT Bank Victoria International Tbk. Melalui AMDAL, Bank Through AMDAL, the Bank can assess the potential
dapat menilai potensi dampak lingkungan dari kegiatan usaha, environmental impacts of its business activities, ensure
memastikan kepatuhan terhadap praktik berkelanjutan, compliance with sustainable practices, and provide financing
serta menyalurkan pembiayaan hanya kepada debitur yang only to debtors who fulfill the environmental criteria.
memenuhi kriteria lingkungan. Informasi terkait penyaluran Information on lending with due regard to environmental
kredit dengan memperhatikan aspek lingkungan dalam aspect in the past 3 (three) years is presented as follows:
3 (tiga) tahun terakhir disajikan sebagai berikut:
(dalam juta Rupiah / in million Rupiah)
Indikator
2025 2024 2023
Indicator
PT Ungaran Sari Garment 79,059 72,427 59,269
PT IGP International 99,465 73,711 81,667
PT Pratama Unggul S - 42,480 23,233
PT Kwala Gunung - 123,747 118,921
PT Sweet Greens Indonesia 58,248 81,345 47,783
PT Mitra Niaga Cornindo - - 21,753
PT Mitra Sewatama Raya - - 11,871
PT Gaharu 58,400 59,900 68,541
PT Bina Mitra Makmur 77,500 107,375 137,376
PT Samudera Parama Avirodha 6,876 25,497 28,889
Henry Maknawi 47,204 15,482 23,928
Total 426,752 601,964 623,231
Penggunaan Material yang Use of Environmentally Friendly Material
Ramah Lingkungan [POJK F.5] [POJK F.5]
Dalam menjalankan kegiatan operasional, Bank Victoria In carrying out operational activities, Bank Victoria uses
tidak banyak menggunakan bahan baku selain kebutuhan minimal raw materials, except for administrative and office
administrasi dan perkantoran. Kendati demikian, Bank purposes. Nevertheless, the Bank remains committed to
tetap berkomitmen mengutamakan pemakaian material prioritizing the use of environmentally friendly materials in
ramah lingkungan dalam setiap perlengkapan kerja. Sebagai all work equipment. As part of environmental responsibility,
bagian dari tanggung jawab lingkungan, karyawan juga employees are also encouraged to reduce the consumption
didorong untuk mengurangi konsumsi produk sekali pakai of single-use products difficult to recycle, thereby reducing
yang sulit didaur ulang, sehingga dapat menekan volume the volume of waste ending up in landfills. To support
sampah yang berakhir di tempat pembuangan akhir. Untuk such efforts, the Bank implements a number of initiatives,
mendukung upaya tersebut, Bank menerapkan sejumlah including:
inisiatif, antara lain:
1. Mengganti air minum kemasan dengan penyediaan 1. Replacing bottled drinking water with the provision of
gelas atau tumbler untuk mengurangi penggunaan glasses or tumblers to reduce the use of single-use
plastik sekali pakai. plastics.
2. Memanfaatkan kertas bekas sesuai kebutuhan dan 2. Utilizing used paper as needed and maximizing digital
memaksimalkan penyimpanan dokumen secara digital document storage to reduce paper use.
untuk mengurangi penggunaan kertas.
3. Menggunakan kantong atau goodie bag ramah 3. Using environmentally friendly bag or goodie bag in
lingkungan dalam berbagai acara dan sebagai various events and as merchandise or promotional
merchandise atau barang promosi kepada nasabah. items for customers.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 517
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Tanggung Jawab Sosial dan Lingkungan Hidup
Social and Environmental Responsibility
Efisiensi Penggunaan Energi [POJK F.6] Using Energy Efficiently [POJK F.6]
[POJK F.7] [E-03] [POJK F.7] [E-03]
Untuk mendukung kelancaran operasional perbankan, To support smooth banking operations, Bank Victoria
Bank Victoria memenuhi kebutuhan energi dari 2 (dua) meets its energy needs from 2 (two) main sources: Fuel and
sumber utama, yakni Bahan Bakar Minyak (BBM) dan listrik. electricity. Fuel is obtained from the nearest gas station
BBM diperoleh dari Stasiun Pengisian Bahan Bakar Umum and utilized for operational vehicles and as generator fuel
(SPBU) terdekat dan digunakan bagi kendaraan operasional during power outages. Meanwhile, electricity is supplied by
serta sebagai bahan bakar genset ketika terjadi pemadaman the State Electricity Company (PT PLN) and utilized
listrik. Sementara itu, kebutuhan listrik dipasok oleh to run various office equipment, such as computers,
Perusahaan Listrik Negara (PT PLN) dan digunakan untuk lighting systems, air conditioners, and other electronic
menjalankan berbagai perangkat kantor, seperti komputer, devices.
sistem pencahayaan, pendingin ruangan, serta peralatan
elektronik lainnya.
Pasokan listrik dari PLN dikategorikan sebagai konsumsi The electricity supplied by PLN is categorized as indirect
energi tidak langsung, karena bersumber dari pihak ketiga energy consumption as it is sourced from a third party and
dan bukan dihasilkan sendiri oleh Bank. Hingga saat ini, not generated by the Bank itself. To date, Bank Victoria has
Bank Victoria belum menggunakan energi terbarukan not directly utilized renewable energy, such as solar power
secara langsung, seperti pembangkit listrik tenaga surya, plants, due to considerations of efficiency, practicality, and
mengingat pertimbangan efisiensi, kepraktisan, serta the need for operational assurance. Nevertheless, the Bank
kebutuhan operasional yang harus selalu terjamin. Namun has demonstrated a clear commitment to sustainability
demikian, Bank telah menunjukkan komitmen nyata by actively participating in Indonesia Renewable Energy
terhadap keberlanjutan dengan berpartisipasi aktif dalam Certificate (REC) initiative.
inisiatif Renewable Energy Certificate (REC) Indonesia.
Melalui partisipasi tersebut, Bank Victoria mendukung Through this participation, Bank Victoria supports
percepatan transisi energi bersih di Indonesia sekaligus the acceleration of clean energy transition in Indonesia
mengurangi jejak karbon dari konsumsi listrik operasional. while reducing carbon footprint of operational electricity
Atas langkah proaktif ini, Bank Victoria memperoleh consumption. For this proactive approach, Bank Victoria
penghargaan sebagai “Pioneers of the Indonesia Renewable received the “Pioneers of the Indonesia Renewable Energy
Energy Certificate”, yang menjadi pengakuan atas peran Certificate” award, recognizing the Bank’s role in promoting
Bank dalam mendorong pemanfaatan energi hijau di sektor the use of green energy in national banking sector.
perbankan nasional.
Penghargaan ini semakin menegaskan komitmen This award further affirms Bank Victoria’s commitment
Bank Victoria untuk tidak hanya berfokus pada kinerja to focusing not only on financial performance but also
finansial, tetapi juga memberikan kontribusi positif on making positive contribution to the global agenda of
terhadap agenda global pengendalian perubahan iklim serta climate change control and sustainable development in
pembangunan berkelanjutan di Indonesia. Indonesia.
PT Bank Victoria International Tbk
518 Laporan Tahunan dan Keberlanjutan 2025
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Informasi terkait konsumsi energi Bank Victoria selama Information on Bank Victoria’s energy consumption over
3 (tiga) tahun terakhir disajikan sebagai berikut: the past 3 (three) years is presented as follows:
Satuan
Uraian 2025 2024 2023 Description
Unit
GJ 3,925.84 4,914.20 4,774.83
Listrik Electricity
J 3,925,840,000,000 4,914,200,000,000 4,774,830,000,000
BBM* GJ 2,301.31 2,353.97 2,262.32 Fuel*
Total GJ 6,227.15 7,268.17 7,037.15 Total
GJ/Juta
Intensitas Penggunaan Rupiah
0.00270 0.00350 0.00383 Intensity of Energy Use
Energi GJ/Million
Rupiah
GJ/Juta Rp
Capaian Efisiensi Achievement of
GJ/Million 0.00080 0.00033 0.00064
Energi Energy Efficiency
Rupiah
* Bahan bakar yang digunakan untuk kendaraan merupakan jenis Pertalite. / The fuel used for vehicles is the Pertalite type.
Sementara itu, rincian konsumsi energi listrik yang digunakan Meanwhile, a breakdown of electricity consumption utilized
dalam operasional Bank disajikan secara terperinci menurut in the Bank’s operations is presented in detail based on its
jenis pemakaiannya sebagai berikut: type of use as follows:
Satuan
Uraian 2025 2024 Description
Unit
Energi yang Dikonsumsi secara Langsung kWh 1,090,510.10 1,365,056.83 Directly Consumed Energy
Energi yang Dikonsumsi secara Tidak
kWh - - Indirectly Consumed Energy
Langsung
Total Konsumsi Energi Listrik kWh 1,090,510.10 1,365,056.83 Total Electrical Energy Consumption
Penggunaan energi menjadi salah satu faktor utama Energy use is one main factor contributing to greenhouse
penyumbang emisi gas rumah kaca (GRK) yang berdampak gas (GHG) emissions that affects climate change.
pada perubahan iklim. Menyadari hal tersebut, Bank Recognizing such matter, the Bank is committed to
berkomitmen untuk menerapkan langkah-langkah implementing energy-saving measures across various
penghematan energi di berbagai aspek operasional. Upaya operational aspects. These efforts not only support
ini tidak hanya mendukung pengendalian perubahan iklim, climate change control but also provide cost efficiency for
tetapi juga memberikan efisiensi biaya bagi perusahaan. the Company. Several energy efficiency initiatives carried
Sejumlah inisiatif efisiensi energi yang telah dijalankan Bank out by the Bank include:
meliputi:
1. Mematikan perangkat elektronik, lampu, dan pendingin 1. Turn off electronic devices, lights, and air conditioners
ruangan ketika tidak digunakan. when not in use.
2. Mengganti lampu konvensional dengan lampu LED yang 2. Replace conventional lamps with more energy-saving
lebih hemat energi. LED lamps.
3. Mengurangi frekuensi pertemuan tatap muka dengan 3. Reduce the frequency of face-to-face meetings by
memanfaatkan rapat daring guna menekan konsumsi utilizing online meetings to reduce fuel consumption
bahan bakar kendaraan. for vehicle.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 519
Page 522
Tanggung Jawab Sosial dan Lingkungan Hidup
Social and Environmental Responsibility
Efisiensi Penggunaan Air Using Water Efficiently [POJK F.8] [E-04]
[POJK F.8] [E-04]
Air merupakan sumber daya yang mendukung kelancaran Water is a resource that supports the smooth running of
operasional harian Bank. Kebutuhan air dipasok melalui the Bank’s daily operations. Water is supplied through
Perusahaan Daerah Air Minum (PDAM) dan digunakan untuk the Regional Drinking Water Company (PDAM) and used
berbagai keperluan, mulai dari sanitasi hingga kebutuhan for various purposes, from sanitation to household and
rumah tangga perkantoran. Dalam pemanfaatannya, Bank office needs. In utilizing water, the Bank encourages all
mendorong seluruh karyawan untuk menggunakan air employees to use it wisely and efficiently. This commitment
secara bijak dan efisien. Komitmen ini diwujudkan melalui is demonstrated through several initiatives, including:
sejumlah inisiatif, antara lain:
1. Pemasangan sensor otomatis pada keran guna 1. Installation of automatic sensor on faucet to optimize
mengoptimalkan penggunaan air. water use.
2. Peningkatan kesadaran karyawan mengenai pentingnya 2. Increased employee awareness of the importance of
penghematan air melalui media sosialisasi seperti brosur saving water through social media such as brochures
dan pesan imbauan di area sumber air. and appeals at water source areas.
3. Pelaksanaan pemeriksaan berkala terhadap keran, 3. Periodic check of taps, showers, toilets, and water
shower, toilet, serta meteran air untuk mendeteksi meters to early detect potential damage or leaks.
potensi kerusakan atau kebocoran sejak dini.
Informasi mengenai penggunaan dan efisiensi air Bank Information on the Bank’s water use and efficiency over
selama 3 (tiga) tahun terakhir disajikan sebagai berikut: the past 3 (three) years is presented below:
Satuan
Uraian 2025 2024 2023 Description
Unit
Air m3 20,525.30 20,080.38 18,746.74 Water
Intensitas Penggunaan
m3/Juta Rupiah Intensity of Water Use
Air terhadap Pendapatan 0.00891 0.00967 0.01021
m3/Million Rupiah to Operating Income
Operasional
m3/Juta Rupiah
Capaian Penghematan Air 0.00076 0.00054 (0.00685) Achievement of Water Saving
m3/Million Rupiah
Pengelolaan Limbah [POJK F.13] [POJK F.14] Waste Management [POJK F.13] [POJK F.14]
[POJK F.15] [E-05] [POJK F.15] [E-05]
Aktivitas operasional Bank secara langsung menghasilkan The Bank’s operational activities directly generated various
berbagai jenis limbah, baik organik maupun anorganik, types of waste, both organic and inorganic, with the largest
dengan porsi terbesar berupa kertas. Bank mencatat portion was paper. The Bank recorded that the paper waste
bahwa limbah kertas yang dihasilkan mencapai 4 ton pada generated reached 4 tons in 2025.
tahun 2025.
Dalam pengelolaannya, Bank menerapkan prinsip reduce, In its management, the Bank applies the principles of
reuse, recycle (3R) melalui berbagai langkah, seperti reduce, reuse, recycle (3R) through various steps, such as
menekan penggunaan kertas dengan digitalisasi proses reducing paper use by digitizing work processes, utilizing
kerja, memanfaatkan kertas bekas untuk kebutuhan used paper for internal needs, and recycling paper waste
internal, serta mendaur ulang limbah kertas melalui kerja through cooperation with building managers.
sama dengan pengelola gedung.
PT Bank Victoria International Tbk
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Ke depan, Bank Victoria berkomitmen memperluas cakupan Going forward, Bank Victoria is committed to expanding
pengelolaan limbah tidak hanya pada kertas, tetapi juga its waste management coverage beyond paper to include
jenis limbah lainnya. Upaya ini menjadi bagian dari tanggung other types of waste. This effort is part of the Company’s
jawab perusahaan untuk memastikan operasional yang responsibility to ensure a more efficient and environmentally
lebih efisien, ramah lingkungan, dan sejalan dengan prinsip friendly operation in line with sustainability principles.
keberlanjutan.
Tumpahan yang Terjadi Spills
Sepanjang tahun 2025, kegiatan operasional Bank Throughout 2025, the Bank’s operations were free from
berlangsung tanpa adanya insiden tumpahan limbah yang any waste spills that could potentially impact
berpotensi menimbulkan dampak terhadap lingkungan. the environment.
Keanekaragaman Hayati [POJK F.9] [POJK F.10] Biodiversity [POJK F.9] [POJK F.10]
Lokasi operasional Bank berada di area yang tidak berdekatan The Bank’s operational locations are not adjacent to protected
dengan kawasan lindung maupun wilayah dengan tingkat areas or areas with high biodiversity, so that its business
keanekaragaman hayati tinggi, sehingga kegiatan usaha activities do not have direct impact on these ecosystems.
Bank tidak menimbulkan dampak langsung terhadap Nevertheless, as a form of concern for the environment,
ekosistem tersebut. Kendati demikian, sebagai bentuk the Bank contributes to creating green spaces by placing
kepedulian terhadap lingkungan, Bank turut berkontribusi plant pots around the office area in cooperation with
dalam menciptakan ruang hijau dengan menempatkan pot building managers.
tanaman di sekitar area kantor melalui kerja sama dengan
pengelola gedung.
Pengendalian Emisi [POJK F.11] [POJK F.12] Emission Control [POJK F.11] [POJK F.12]
[E-01] [E-02] [E-01] [E-02]
Kegiatan operasional yang menggunakan energi Operational activities that use energy contribute to emissions,
berkontribusi terhadap timbulnya emisi, yang merupakan which are a contributing factor to greenhouse gas emissions
salah satu faktor penyebab GRK dan perubahan iklim. and climate change. Recognizing such matter, the Bank
Menyadari hal tersebut, Bank mengambil langkah-langkah has taken steps to control emissions through various
pengendalian emisi melalui berbagai inisiatif, antara lain: initiatives, including:
1. Menempatkan tanaman hias di area kantor untuk 1. Placing ornamental plants in office areas to help
membantu meningkatkan kualitas udara. increase the quality of air.
2. Menerapkan kebijakan hemat energi guna menekan 2. Implementing energy-saving policies to reduce
konsumsi listrik. electricity consumption.
3. Mengurangi perjalanan dinas dengan memanfaatkan 3. Reducing business trip by utilizing online meeting
platform rapat daring serta mengoptimalkan platforms and optimizing vehicle use for trip out of
penggunaan kendaraan untuk perjalanan luar kota. town.
4. Berpartisipasi aktif dalam inisiatif Renewable Energy 4. Actively participating in Indonesia Renewable Energy
Certificate (REC) Indonesia. Certificate (REC) initiative.
Melalui upaya tersebut, Bank berkomitmen untuk menekan Through these efforts, the Bank is committed to reducing
dampak lingkungan dari aktivitas operasional sekaligus the environmental impact of its operational activities
mendukung tercapainya keberlanjutan. Informasi terkait while supporting sustainability. Information on the Bank’s
jumlah emisi yang dihasilkan Bank dalam 3 (tiga) tahun emissions over the past 3 (three) years is presented as
terakhir disajikan sebagai berikut: follows:
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 521
Page 524
Tanggung Jawab Sosial dan Lingkungan Hidup
Social and Environmental Responsibility
2025 2024 2023
Uraian Description
Ton CO2eq
Operasional Utama Main Operation
Lingkup 1 154.33 157.84 151.70 Scope 1
(Bahan Bakar) (Fuel)
Electricity
Lingkup 2 Listrik yang Dibeli 1,025.08 1,283.15 1,246.76 Scope 2
Purchased
Sub Total 1,179.41 1,440.99 1,398.46 Sub Total
REC (3.78) - - REC
Total Emisi 1,175.63 1,440.99 1,398.46 Total Emissions
Intensitas Emisi (Ton CO2eq/Juta Rp) 0.00051 0.00069 0.00076 Emission Intensity (Ton CO2eq/Million Rp)
Capaian Efisiensi Emisi Achievement of Emission Efficiency
0.0002 0.00007 0.00007
(Ton CO2eq/Juta Rp) (Ton CO2eq/Million Rp)
Tabel berikut menampilkan data penggunaan energi pada The following table displays energy use data for each
setiap lingkup emisi di Bank yang telah disusun sesuai emission area at the Bank, compiled in accordance with IDX
dengan standar ESG IDX: ESG standards:
Satuan
Uraian 2025 2024 Description
Unit
Kategori 1: Emisi GRK Langsung dan Pembuangan
Category 1: Direct GHG Emissions and Removals
Emisi Langsung dari Pembakaran Stasioner Ton CO2eq - - Direct Emissions from Stationary Combustion
Emisi Langsung dari Pembakaran Bergerak Ton CO2eq 154.33 157.84 Direct Emissions from Mobile Combustion
Emisi Langsung dari Proses Pengolahan Ton CO2eq - - Direct Emissions from Processes
Emisi Fugitive Langsung Ton CO2eq - - Direct Fugitive Emissions
Emisi Langsung dari Land Use, Land Use Change Direct Emissions from Land Use, Land Use
Ton CO2eq - -
and Forestry (LULUCF) Change, and Forestry (LULUCF)
Total Emisi Langsung (Scope 1) Ton CO2eq 154.33 157.84 Total Direct Emissions (Scope 1)
Kategori 2: Emisi GRK Tidak Langsung dari Energi yang Diimpor/Dibeli
Category 2: Indirect GHG Emissions from Imported/Purchased Energy
Emisi Tidak Langsung dari Konsumsi Listrik Indirect Emissions from Imported/Purchased
Ton CO2eq 1,025.08 1,283.15
yang Diimpor/Dibeli Electricity Consumption
Indirect Emissions from Imported/Purchased
Emisi Tidak Langsung dari Konsumsi Jaringan
Ton CO2eq - - Network Energy Consumption
Energi yang Diimpor/Dibeli (Diluar Listrik)
(Excluding Electricity)
Total Emisi Tidak Langsung (Scope 2) Ton CO2eq 1,025.08 1,283.15 Total Indirect Emissions (Scope 2)
Kategori 3: Emisi GRK Tidak Langsung dari Transportasi
Category 3: Indirect GHG Emissions from Transportation
Transportasi dan Distribusi Hulu Ton CO2eq - - Upstream Transportation and Distribution
Perjalanan Dinas Ton CO2eq - - Business Trip
Transportasi dari Klien dan Pengunjung Ton CO2eq - - Transportation of Clients and Visitors
Transportasi dan Distribusi Hilir Ton CO2eq - - Downstream Transportation and Distribution
Perjalanan Karyawan Ton CO2eq - - Employee Commuting
Kategori 4: Emisi GRK Tidak Langsung dari Produk yang Digunakan Perusahaan
Category 4: Indirect GHG Emissions from Products Used by Company
Kegiatan yang Berhubungan dengan Energi Energy-Related Activities Not Included
yang Tidak Termasuk dalam Emisi Langsung Ton CO2eq - - in Direct Emissions and Indirect Energy
dan Emisi Energi Tidak Langsung Emissions
Pembelian Barang dan Jasa Ton CO2eq - - Purchased Goods and Services
Capital Equipment/Goods Ton CO2eq - - Capital Equipment/Goods
PT Bank Victoria International Tbk
522 Laporan Tahunan dan Keberlanjutan 2025
Page 525
Satuan
Uraian 2025 2024 Description
Unit
Limbah yang Dihasilkan dalam Kegiatan
Ton CO2eq - - Waste Generated in Operations
Operasional
Aset Sewaan Hulu Ton CO2eq - - Upstream Leased Assets
Kategori 5: Emisi GRK Tidak Langsung yang terkait dengan Penggunaan Produk dari Perusahaan
Category 5: Indirect GHG Emissions Associated with the Use of the Company’s Products
Investasi Ton CO2eq - - Investments
Penggunaan Produk yang Dijual Ton CO2eq - - Use of Products Sold
Pembuangan Akhir Masa Pakai Produk
Ton CO2eq - - End-of-Life Removals of Products Sold
yang Dijual
Waralaba Hilir Ton CO2eq - - Downstream Franchises
Aset Sewaan Hilir Ton CO2eq - - Downstream Leased Assets
Pengolahan Produk yang Dijual Ton CO2eq - - Processing of Products Sold
Kategori 6: Emisi GRK Tidak Langsung dari Sumber Lainnya
Category 6: Indirect GHG Emissions from Other Sources
Emisi atau Pembuangan Tidak Langsung
Ton CO2eq - - Other Indirect Emissions or Removals
Lainnya
Total Emisi Tidak Langsung (Scope 3) Ton CO2eq - - Total Indirect Emissions (Scope 3)
Total Emisi GRK (Scope 1 dan 2) Ton CO2eq 1,179.41 1,440.99 Total GHG Emissions (Scope 1 and 2)
Total Emisi GRK (Scope 1, 2, dan 3) Ton CO2eq 1,179.41 1,440.99 Total GHG Emissions (Scope 1, 2, and 3)
Offsets/Credits Ton CO2eq - - Offsets/Credits
Pembelian Renewable Energy Purchase of Renewable Energy
kWh 4,016 -
Certificate (REC) Certificate (REC)
Ton CO2eq/
Juta Rupiah
Intensitas Emisi GRK (Scope 1 dan 2) 0.00051 0.00069 GHG Emissions Intensity (Scope 1 and 2)
Ton CO2eq/
Million Rupiah
Komitmen untuk Mengurangi Emisi Gas Commitment to Reduce Greenhouse
Rumah Kaca [E-06] [E-07] Gas Emissions [E-06] [E-07]
Bank Victoria berkomitmen untuk mendukung agenda global Bank Victoria is committed to supporting the global
pengendalian perubahan iklim melalui upaya penurunan agenda of controlling climate change through efforts to
emisi GRK. Untuk memastikan langkah ini berjalan efektif, reduce GHG emissions. To ensure the effectiveness of
Bank membentuk sistem manajemen khusus yang berfokus this initiative, the Bank establishes a dedicated climate
pada pengendalian iklim, dikoordinasikan oleh Divisi management system, coordinated by Change Management
Change Management Office bersama divisi serta unit kerja Office Division, along with relevant divisions and work
terkait. Unit ini berperan dalam merancang, melaksanakan, units. This unit plays a role in designing, implementing,
sekaligus memantau inisiatif strategis yang berorientasi and monitoring strategic initiatives aimed at reducing
pada pengurangan emisi GRK. Sejumlah langkah nyata yang GHG emissions. Several concrete steps implemented
telah dijalankan mencakup: include:
1. Penerapan teknologi hemat energi di seluruh kantor 1. Implementation of energy-saving technology in all
operasional. operational offices.
2. Optimalisasi pengelolaan limbah guna menekan dampak 2. Optimizing waste management to minimize
lingkungan. environmental impact.
3. Pengurangan emisi operasional melalui digitalisasi 3. Reducing operational emissions through process
proses serta pembatasan perjalanan dinas. digitization and limiting business trip.
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 523
Page 526
Tanggung Jawab Sosial dan Lingkungan Hidup
Social and Environmental Responsibility
Bank Victoria meyakini bahwa keterlibatan aktif dalam Bank Victoria believes that active involvement in
pengendalian emisi GRK tidak hanya menjadi kontribusi controlling GHG emissions not only contributes to
bagi pelestarian lingkungan, tetapi juga menciptakan nilai environmental preservation but also creates added value
tambah bagi masyarakat dan pemangku kepentingan. for the community and stakeholders. This commitment
Komitmen ini akan terus diperkuat untuk mewujudkan masa will continue to be strengthened to realize a greener, more
depan yang lebih hijau, berkelanjutan, dan inklusif. sustainable, and more inclusive future.
Sarana Pengaduan terkait Masalah Complaint Channel related to
Lingkungan [POJK F.16] Environmental Issue [POJK F.16]
Saat ini, Bank belum menetapkan mekanisme khusus Currently, the Bank has not established a specific
untuk penanganan pengaduan terkait isu lingkungan, mechanism for handling complaints related to
mengingat operasional perbankan tidak memiliki dampak environmental issues, given that banking operations do
langsung terhadap kelestarian lingkungan hidup. Meskipun not have a direct impact on environmental sustainability.
demikian, Bank tetap membuka akses bagi para pemangku Nevertheless, the Bank continues to provide access
kepentingan yang ingin menyampaikan keluhan atau for stakeholders who wish to submit complaints or
masukan apabila terdapat kegiatan Bank yang berpotensi feedback in case there are Bank activities with potential
menimbulkan gangguan terhadap lingkungan. Saluran to disrupt the environment. Complaint channels that are
pengaduan yang tersedia meliputi email, call center, situs available include email, call center, official website, and
web resmi, serta media sosial Bank. the Bank’s social media channels.
Dalam kurun waktu 3 (tiga) tahun terakhir, Bank tidak In the past 3 (three) years, the Bank did not receive any
menerima laporan terkait masalah lingkungan hidup. reports related to environmental issue.
Biaya Lingkungan Hidup [POJK F.4] Environmental Costs [POJK F.4]
Saat ini, Bank belum menetapkan pos anggaran tersendiri Currently, the Bank has not designated a separate budget
untuk kegiatan pengelolaan lingkungan. Seluruh kebutuhan item for environmental management activities. All needs
terkait aspek tersebut masih tercakup dalam anggaran related to this aspect are still covered within the overall
operasional kantor secara keseluruhan. office operating budget.
PT Bank Victoria International Tbk
524 Laporan Tahunan dan Keberlanjutan 2025
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Indeks Pengungkapan Kriteria Peraturan Otoritas
Jasa Keuangan No. 51/POJK.03/2017 [POJK G.4]
Financial Services Authority Regulation Criteria Disclosure Index
No. 51/POJK.03/2017
No. Indeks Nama Indeks Halaman
No. Index Index Name Page
Strategi Keberlanjutan
Sustainability Strategy
Penjelasan Strategi Keberlanjutan
A.1 4; 7; 8
Explanation of Sustainability Strategy
Ikhtisar Kinerja Aspek Keberlanjutan
Performance Highlights of Sustainability Aspects
Aspek Ekonomi
B.1 19
Economic Aspects
Aspek Lingkungan Hidup
B.2 23
Environmental Aspects
Aspek Sosial
B.3 22
Social Aspects
Profil Perusahaan
Company Profile
Visi, Misi, dan Nilai Keberlanjutan
C.1 66; 509
Vision, Mission, and Sustainability Values
Alamat Perusahaan
C.2 62
Company Address
Skala Perusahaan
C.3 63; 72; 92; 503
Company Scale
Produk, Layanan, dan Kegiatan Usaha yang Dijalankan
C.4 68; 70
Products, Services, and Business Activities
Keanggotaan pada Asosiasi
C.5 78
Membership in Association
Perubahan Emiten dan Perusahaan Publik yang bersifat Signifikan
C.6 62
Significant Changes in Issuers and Public Companies
Penjelasan Direksi
Explanation from Board of Directors
Penjelasan Direksi
D.1 48
Explanation from Board of Directors
Tata Kelola Keberlanjutan
Sustainability Governance
Penanggung Jawab Penerapan Keuangan Berkelanjutan
E.1 480
Person in Charge of Sustainable Finance Implementation
Pengembangan Kompetensi terkait Keuangan Berkelanjutan
E.2 481
Competence Development related to Sustainable Finance
Penilaian Risiko atas Penerapan Keuangan Berkelanjutan
E.3 483
Risk Assessment of Sustainable Finance Implementation
Hubungan dengan Pemangku Kepentingan
E.4 9
Relations with Stakeholders
Permasalahan terhadap Penerapan Keuangan Berkelanjutan
E.5 6; 7; 8
Problems in Sustainable Finance Implementation
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 525
Page 528
No. Indeks Nama Indeks Halaman
No. Index Index Name Page
Kinerja Keberlanjutan
Sustainability Performance
Kegiatan Membangun Budaya Keberlanjutan 285; 292; 296;
F.1
Building a Sustainability Culture 297; 302; 304
Kinerja Ekonomi
Economic Performance
Perbandingan Target dan Kinerja Produksi, Portofolio, Target Pembiayaan, atau Investasi, Pendapatan dan
Laba Rugi
F.2 484
Comparison of Targets and Performance of Production, Portfolios, Financing Targets, or Investments, Income and
Profit and Loss
Perbandingan Target dan Kinerja Portofolio, Target Pembiayaan, atau Investasi pada Instrumen Keuangan atau
Proyek yang Sejalan dengan Keuangan Berkelanjutan
F.3 484; 486
Comparison of Targets and Performance of Portfolio, Financing Targets, or Investments on Financial Instruments
or Projects in Line with Sustainable Finance
Kinerja Lingkungan Hidup
Environmental Performance
Aspek Umum
General Aspect
Biaya Lingkungan Hidup
F.4 524
Environmental Costs
Aspek Material
Material Aspect
Penggunaan Material yang Ramah Lingkungan
F.5 517
Use of Environmentally Friendly Material
Aspek Energi
Energy Aspect
Jumlah dan Intensitas Energi yang Digunakan
F.6 518
Amount and Intensity of Energy Consumed
Upaya dan Pencapaian Efisiensi Energi dan Penggunaan Energi Terbarukan
F.7 518
Efforts and Achievement of Energy Efficiency and Renewable Energy Consumed
Aspek Air
Water Aspects
Penggunaan Air
F.8 520
Water Consumption
Aspek Keanekaragaman Hayati
Biodiversity Aspect
Dampak dari Wilayah Operasional yang Dekat atau Berada di Daerah Konservasi atau Memiliki Keanekaragaman
F.9 Hayati 521
Impact of Operational Areas Adjacent to or in Conservation Areas or Areas with Biodiversity
Usaha Konservasi Keanekaragaman Hayati
F.10 521
Biodiversity Conservation Effort
Aspek Emisi
Emission Aspect
Jumlah dan Intensitas Emisi yang Dihasilkan berdasarkan Jenisnya
F.11 521
Amount and Intensity of Emissions Generated by Type
Upaya dan Pencapaian Pengurangan Emisi yang Dilakukan
F.12 521
Efforts and Achievements of Emission Reduction Implemented
Aspek Limbah dan Efluen
Waste and Effluent Aspect
Jumlah Limbah dan Efluen yang Dihasilkan berdasarkan Jenis
F.13 520
Amount of Waste and Effluent Generated by Type
Mekanisme Pengelolaan Limbah dan Efluen
F.14 520
Waste and Effluent Management Mechanisms
Tumpahan yang Terjadi (jika ada)
F.15 520
Spills (if any)
PT Bank Victoria International Tbk
526 Laporan Tahunan dan Keberlanjutan 2025
Page 529
No. Indeks Nama Indeks Halaman
No. Index Index Name Page
Aspek Pengaduan terkait Lingkungan Hidup
Aspects of Complaints related to the Environment
Jumlah dan Materi Pengaduan Lingkungan Hidup yang Diterima dan Diselesaikan
F.16 524
Number and Material of Environmental Complaints Received and Resolved
Kinerja Sosial
Social Performance
Komitmen untuk Memberikan Layanan atas Produk dan/atau Jasa yang Setara kepada Pelanggan
F.17 489
Commitment to Providing Equal Products and/or Services to Customers
Aspek Ketenagakerjaan
Employment Aspect
Kesetaraan Kesempatan Bekerja
F.18 497
Equal Employment Opportunity
Tenaga Kerja Anak dan Tenaga Kerja Paksa
F.19 496
Child Labor and Forced Labor
Upah Minimum Regional
F.20 504
Regional Minimum Wage
Lingkungan Bekerja yang Layak dan Aman
F.21 507
Decent and Safe Work Environment
Pelatihan dan Pengembangan Kemampuan Pegawai
F.22 499
Employee Training and Development
Aspek Masyarakat
Community Aspect
Dampak Operasi terhadap Masyarakat Sekitar
F.23 514
Impact of Operations on the Surrounding Community
Pengaduan Masyarakat
F.24 515
Community Complaints
Kegiatan Tanggung Jawab Sosial Lingkungan (TJSL) 509; 510; 511;
F.25
Environmental Social Responsibility Activities 512; 514
Tanggung Jawab Pengembangan Produk/Jasa Berkelanjutan
Responsibility for Sustainable Product/Service Development
Inovasi dan Pengembangan Produk/Jasa Keuangan Berkelanjutan
F.26 490
Sustainable Financial Product/Service Innovation and Development
Produk/Jasa yang Sudah Dievaluasi Keamanannya bagi Pelanggan
F.27 492
Products/Services with Evaluated Customer Safety
Dampak Produk/Jasa
F.28 489
Impacts of Products/Services
Jumlah Produk yang Ditarik Kembali
F.29 492
Number of Products Recalled
Survei Kepuasan Pelanggan terhadap Produk dan/atau Jasa Keuangan Berkelanjutan
F.30 492
Customer Satisfaction Survey on Sustainable Financial Products and/or Services
Lain-Lain
Miscellaneous
Verifikasi Tertulis dari Pihak Independen (jika ada)
G.1 530
Written Verification from Independent Party (if any)
Lembar Umpan Balik
G.2 531
Feedback Form
Tanggapan Terhadap Umpan Balik Laporan Tahun Sebelumnya
G.3 530
Responses to Previous Year’s Report Feedback
Daftar Pengungkapan sesuai Peraturan Otoritas Jasa Keuangan No. 51/POJK.03/2017 tentang Penerapan
Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik
G.4 525
List of Disclosures According to Financial Services Authority Regulation No. 51/POJK.03/2017 on Implementation
of Sustainable Finance for Financial Services Institutions, Issuers, and Public Companies
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 527
Page 530
Daftar Pengungkapan Sesuai
Pelaporan ESG Metrik
List of Disclosures According to ESG Reporting Metrics
Kinerja Kode Nama Metrik Halaman
Performance Code Metric Name Page
Laporan Emisi Gas Rumah Kaca
E-01 521
Greenhouse Gas Emission Report
Intensitas Emisi Gas Rumah Kaca
E-02 521
Greenhouse Gas Emission Intensity
Konsumsi Energi Listrik
E-03 518
Electrical Energy Consumption
Lingkungan Konsumsi Air
E-04 520
Environment Water Consumption
Limbah yang Dihasilkan
E-05 520
Waste Generated
Komitmen Perusahaan untuk Mencapai Target Net Zero Emission
E-06 523
Company’s Commitment to Achieve Net Zero Emission Target
Komitmen Perusahaan untuk Mengurangi Emisi Gas Rumah Kaca
E-07 523
Company’s Commitment to Reduce Greenhouse Gas Emissions
Kesetaraan Gender
S-01 497
Gender Equality
Pegawai Berdasarkan Gender dan Kelompok Umur
S-02 498
Employees by Gender and Age Group
Tingkat Pergantian Pegawai
S-03 506
Employee Turnover Rate
Jumlah Pegawai Sementara
S-04 506
Number of Temporary Employees
Pelatihan dan Pengembangan Pegawai
S-05 499
Employee Training and Development
Jumlah Kecelakaan Kerja
S-06 508
Number of Occupational Accidents
Sosial
Social Kejadian Pelanggaran Hak Asasi Manusia
S-07 508
Incident of Human Rights Violation
Kebijakan Pelecehan Seksual dan/atau Non-Diskriminasi
S-08 498
Sexual Harassment and/or Non-Discrimination Policies
Kebijakan Mengenai Hak Asasi Manusia
S-09 495
Human Rights Policy
Kebijakan Pekerja Anak dan/atau Pekerja Paksa
S-10 496
Child and/or Forced Labor Policies
Kebijakan Mengenai Kesehatan dan Keselamatan Kerja serta Lingkungan Kerja yang Aman dan
Layak Diberikan kepada Seluruh Karyawan
S-11 507
Occupational Health and Safety Policy and Safe and Decent Work Environment Provided to
All Employees
S-12 Corporate Social Responsibility 510; 511; 512
PT Bank Victoria International Tbk
528 Laporan Tahunan dan Keberlanjutan 2025
Page 531
Kinerja Kode Nama Metrik Halaman
Performance Code Metric Name Page
Keberagaman Manajemen dan Independensi
G-01 216
Management Diversity and Independence
Total Kehadiran Direksi dan Komisaris ke Rapat Dewan
G-02 190; 195
Total Attendance of Directors and Commissioners to Board Meetings
Kebijakan Pemisahan Chairman of the Board dan CEO
G-03 216
Chairman of the Board and CEO Separation Policy
Kebijakan Penilaian Dewan Direksi dan Komisaris
G-04 198
Board of Directors and Board of Commissioner Assessment Policy
Tata Kelola Kebijakan Pelatihan Dewan Direksi dan Komisaris
G-05 205
Governance Board of Directors and Board of Commissioners Training Policy
Kriteria Khusus Pemilihan Dewan
G-06 218; 219
Specific Criteria for Board Selection
Kode Etik dan/atau Anti-Korupsi
G-07 297; 302
Code of Conduct and/or Anti-Corruption
Kebijakan Perlakuan Adil terhadap Pemegang Saham
G-08 302; 303; 304
Policy on Fair Treatment of Shareholders
Pencegahan Konflik Kepentingan
G-09 212
Prevention of Conflict of Interest
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 529
Page 532
Tanggapan terhadap Umpan Balik
Laporan Tahun Sebelumnya [POJK G.3]
Responses to Previous Year’s Report Feedback
Bank tidak mendapat tanggapan dari para pemangku The Bank did not receive any responses from stakeholders
kepentingan setelah diterbitkannya Laporan Tahunan dan subsequent to the publication of the 2024 Annual and
Keberlanjutan 2024. Dengan demikian, dalam Laporan ini Sustainability Report. Therefore, this Report contains
tidak terdapat informasi secara spesifik tentang tindak no specific information on the follow-up actions taken
lanjut yang diambil Bank atas tanggapan dari pemangku by the Bank on the responses from stakeholders in
kepentingan tahun sebelumnya. the previous year.
Verifikasi Tertulis dari Pihak Independen [POJK.G.1]
Written Verification from Independent Party
Bank memastikan bahwa seluruh isi dan data yang The Bank ensures that all contents and data submitted have
disampaikan telah melalui tahap verifikasi internal walaupun undergone internal verification phase even though the Bank
Bank tidak menggunakan jasa penjamin (assurance). does not use assurance services.
PT Bank Victoria International Tbk
530 Laporan Tahunan dan Keberlanjutan 2025
Page 533
Lembar Umpan Balik [POJK G.2]
Feedback Form
Setelah membaca Laporan Keberlanjutan PT Bank Victoria After reading this Sustainability Report of PT Bank Victoria
International Tbk, kami mohon kesediaan para pemangku International Tbk, we would like to ask all stakeholders to
kepentingan untuk memberikan umpan balik dengan kindly provide feedback by sending e-mail or sending this
mengirim e-mail atau mengirim formulir ini melalui fax/pos. form by fax/mail.
Pertanyaan Setuju Tidak Setuju
Questions Agree Disagree
Laporan ini telah memberikan informasi yang bermanfaat mengenai kinerja ekonomi, sosial, dan
lingkungan perusahaan.
This report has provided useful information on economic, social, and environmental performance of
he company.
Data dan informasi yang diungkapkan mudah dipahami, lengkap, transparan, dan berimbang.
Data and information disclosed are easy to understand, complete, transparent, and balanced.
Data dan informasi yang disajikan berguna dalam pengambilan keputusan.
Data and information presented are useful for making decision.
Laporan ini menarik dan mudah dibaca.
This report is interesting and easy to read.
Mohon berikan nilai mengenai aspek yang terdapat dalam Please score on aspects presented in this report (1 = most
laporan ini (nilai 1 = paling penting, 2 = penting, 3 = tidak important, 2 = important, 3 = less important, 4 = least
penting, 4 = sangat tidak penting). important).
Kinerja Ekonomi Anti-Fraud
Economic Performance Anti-Fraud
Pinjaman UMKM Privasi Nasabah
MSME Loans Customer Privacy
Pemberian Kredit dengan Pertimbangan Aspek Lingkungan Penggunaan Energi
Providing Loans with the Consideration of Energy Consumption
Environmental Aspects
Kesetaraan Gender dan Kesempatan Kerja yang Adil Penggunaan Air
Gender Equality and Fair Job Opportunity Water Consumption
Pelatihan dan Pendidikan Pengelolaan Limbah
Training and Education Waste Treatment
Kesehatan dan Keselamatan Kerja Pengembangan Masyarakat
Occupational Health and Safety Community Development
Mohon berikan komentar/saran/usulan bagi laporan ini. Please provide your comments/suggestions/ideas for this
report.
...................................................................................................................................................................................................................................................
...................................................................................................................................................................................................................................................
...................................................................................................................................................................................................................................................
PT Bank Victoria International Tbk
2025 Annual and Sustainability Report 531
Page 534
Profil Anda / Your Profile
Nama / Name : ..........................................................................................................................
Pekerjaan / Occupation : ..........................................................................................................................
Institusi/Perusahaan / Institution/Company : ..........................................................................................................................
Kontak (telepon, e-mail) Contact (telephone, e-mail) : ..........................................................................................................................
Kategori Pemangku Kepentingan / Category of Stakeholder
Pemerintah Mitra Usaha LSM
Government Business Partners NGO
Nasabah Lain-Lain, ….
Media
Customer Others, ….
Karyawan Masyarakat
Employees Community
Saran dan tanggapan yang Anda berikan atas informasi Please send your suggestion and response to the
yang disajikan dalam laporan ini mohon dikirimkan kepada: information presented in this report to:
(021) 522 8888
Kantor Pusat Bank Victoria (021) 522 8777
Head Office of Bank Victoria
15009 77
Gedung Graha BIP Lt. 10
Jl. Gatot Subroto Kav. 23
www.victoriabank.co.id
Kel. Karet Semanggi, Kec. Setiabudi
Jakarta Selatan
corsec@victoriabank.co.id
PT Bank Victoria International Tbk
532 Laporan Tahunan dan Keberlanjutan 2025
Page 535
Kriteria Penyampaian Laporan Tahunan
berdasarkan Surat Edaran Otoritas Jasa
Keuangan No. 16/SEOJK.04/2021
Criteria for Annual Report Submission based on Financial Services
Authority Circular No. 16/SEOJK.04/2021
Kriteria Penjelasan Halaman
Criteria Explanation Page
Ketentuan Umum
General Provisions
Laporan Tahunan disajikan dalam bentuk dokumen cetak dan dokumen elektronik.
√
The Annual Report is presented in the form of printed documents and electronic documents.
Laporan Tahunan yang disajikan dalam bentuk dokumen cetak, dicetak pada kertas yang berwarna terang, berkualitas baik, berukuran
A4, dijilid, dan dapat diperbanyak dengan kualitas yang baik.
√
The Annual Report is presented in hardcopy format, printed on bright colored paper, of good quality, A4 size, bound, and can be
reproduced in good quality.
Laporan Tahunan dapat menyajikan informasi berupa gambar, grafik, tabel, dan/atau diagram dengan mencantumkan judul
dan/atau keterangan yang jelas, sehingga mudah dibaca dan dipahami.
√
The Annual Report can present information in the form of pictures, graphs, tables and/or diagrams by including clear titles
and/or descriptions, so that they are easy to read and understand.
Laporan Tahunan yang disajikan dalam bentuk dokumen elektronik merupakan Laporan Tahunan yang dikonversi dalam portable
document format (PDF).
√
The Annual Report presented in the form of an electronic document is an Annual Report that is converted in portable document
format (PDF).
Isi Laporan Tahunan
Annual Report Contents
Kilas Kinerja
Performance Highlights
Ikhtisar data keuangan penting memuat informasi Informasi memuat antara lain: 19
keuangan yang disajikan dalam bentuk perbandingan 1. Pendapatan/penjualan;
selama 3 (tiga) tahun buku atau sejak memulai usahanya 2. Laba bruto;
jika Emiten atau Perusahaan Publik tersebut menjalankan 3. Laba (rugi);
kegiatan usahanya kurang dari 3 (tiga) tahun. 4. Jumlah laba (rugi) yang dapat diatribusikan kepada pemilik entitas induk
dan kepentingan non-pengendali;
5. Total laba (rugi) komprehensif;
6. Jumlah laba (rugi) komprehensif yang dapat diatribusikan kepada pemilik
entitas induk dan kepentingan non-pengendali;
7. Laba (rugi) per saham;
8. Jumlah aset;
9. Jumlah liabilitas;
10.Jumlah ekuitas;
11. Rasio laba (rugi) terhadap jumlah aset;
12. Rasio laba (rugi) terhadap ekuitas;
13. Rasio laba (rugi) terhadap pendapatan;
14.Rasio lancar;
15.Rasio liabilitas terhadap ekuitas;
16.Rasio liabilitas terhadap jumlah aset; dan
17. Informasi dan rasio keuangan lainnya yang relevan dengan perusahaan
dan jenis industrinya.
Summary of important financial data contains financial Information includes, among others:
information presented in comparative form for 3 (three) 1. Revenue/sales;
financial years or since the business starts if the Issuer or 2. Gross profit;
Public Company started its business in less than 3 (three) 3. Profit (loss);
years ago. 4. Total profit (loss) attributable to owners of the parent entity and
non-controlling interests;
5. Total comprehensive profit (loss);
6. Total comprehensive profit (loss) attributable to owners of the parent
entity and non-controlling interests;
7. Earnings (loss) per share;
8. Total assets;
9. Total liabilities;
10.Total equity;
11. Profit (loss) to total assets ratio;
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12. Profit (loss) to equity ratio;
13. Profit (loss) to revenue ratio;
14.Current ratio;
15.Liabilities to equity ratio;
16.Liabilities to total assets ratio; and
17. Information and other financial ratios that are relevant to the company
and the type of industry.
Informasi Saham Informasi saham bagi Perusahaan Terbuka paling sedikit memuat: 23
1. Saham yang telah diterbitkan untuk setiap masa triwulan yang disajikan
dalam bentuk perbandingan selama 2 (dua) tahun buku terakhir, paling
sedikit memuat:
a. Jumlah saham yang beredar;
b. Kapitalisasi pasar berdasarkan harga pada bursa efek tempat saham
dicatatkan;
c. Harga saham tertinggi, terendah, dan penutupan berdasarkan harga
pada bursa efek tempat saham dicatatkan; dan
d. Volume perdagangan pada bursa efek tempat saham dicatatkan.
Informasi dalam huruf b), huruf c) dan huruf d) hanya diungkapkan jika
sahamnya tercatat di bursa efek;
2. Dalam hal terjadi aksi korporasi yang menyebabkan terjadinya perubahan
pada saham, seperti pemecahan saham (stock split), penggabungan
saham (reverse stock), dividen saham, saham bonus, perubahan nilai
nominal saham, penerbitan efek konversi, serta penambahan dan
pengurangan modal, informasi saham sebagaimana dimaksud pada
angka 1) ditambahkan penjelasan paling sedikit mengenai:
a. Tanggal pelaksanaan aksi korporasi;
b. Rasio pemecahan saham (stock split), penggabungan saham (reverse
stock), dividen saham, saham bonus, jumlah efek konversi yang
diterbitkan, dan perubahan nilai nominal saham;
c. Jumlah saham beredar sebelum dan sesudah aksi korporasi;
d. Jumlah efek konversi yang dilaksanakan (jika ada); dan
e. Harga saham sebelum dan sesudah aksi korporasi;
3. Dalam hal terjadi penghentian sementara perdagangan saham
(suspension) dan/atau pembatalan pencatatan saham (delisting) dalam
tahun buku, dijelaskan alasan penghentian sementara perdagangan
saham (suspension) dan/atau pembatalan pencatatan saham (delisting)
tersebut; dan
4. Dalam hal penghentian sementara perdagangan saham (suspension)
sebagaimana dimaksud pada angka 3) dan/atau proses pembatalan
pencatatan saham (delisting) masih berlangsung hingga akhir periode
laporan tahunan, dijelaskan tindakan yang dilakukan untuk menyelesaikan
penghentian sementara perdagangan saham (suspension) dan/atau
pembatalan pencatatan saham (delisting) tersebut.
Share Information Information on shares for Public Companies at least contains:
1. Shares that have been issued for each quarter, presented in comparative
form for the last 2 (two) financial years, at least contain:
a. Number of outstanding shares;
b. Market capitalization based on the price on the stock exchange where
the shares are listed;
c. The highest, lowest, and closing share prices based on the price on the
stock exchange where the shares are listed; and
d. Trading volume on the stock exchange where the shares are listed.
Information in letter b), letter c) and letter d) is only disclosed if
the shares are listed on the stock exchange;
2. In the event of a corporate action causing a change in shares, such as
stock split, reverse stock, share dividends, bonus shares, changes in the
nominal value of shares, issuance of convertible securities, as well as
capital increase and decrease, share information as referred to in number
1) shall be added with an explanation of at least:
a. The corporate action execution date;
b. Ratio of stock split, reverse stock, stock dividends, bonus shares,
number of convertible securities issued, and changes in share
par value;
c. The number of outstanding shares before and after the corporate
action;
d. The number of convertible securities executed (if any); and
e. Share prices before and after corporate actions;
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3. In the event of temporary suspension of share trading and/or delisting of
share in the financial year, the reasons for the temporary suspension of
share trading and/or delisting of share must be explained; and
4. In the event of temporary suspension of share trading as referred to
in number 3) and/or the process of delisting of shares is still ongoing
at the end of the annual report period, the actions taken to resolve
the temporary suspension of share trading and/or delisting of share must
be explained.
Laporan Direksi dan Dewan Komisaris
Report of the Board of Directors and Board of Commissioners
Laporan Direksi Laporan Direksi paling sedikit memuat uraian singkat mengenai: 48
1. Kinerja Emiten atau Perusahaan Publik, paling sedikit memuat:
a. Strategi dan kebijakan strategis Emiten atau Perusahaan Publik;
b. Peranan Direksi dalam perumusan strategi dan kebijakan strategis
Emiten atau Perusahaan Publik;
c. Proses yang dilakukan Direksi untuk memastikan implementasi strategi
Emiten atau Perusahaan Publik;
d. Perbandingan antara hasil yang dicapai dengan yang ditargetkan
Emiten atau Perusahaan Publik; dan
e. Kendala yang dihadapi Emiten atau Perusahaan Publik;
2. Gambaran tentang prospek usaha Emiten atau Perusahaan Publik; dan
3. Penerapan tata kelola Emiten atau Perusahaan Publik.
Board of Directors’ Report The Board of Directors’ report contains at least a brief description of:
1. Performance of Issuers or Public Companies, at least includes:
a. Issuer’s or Public Company’s strategy and strategic policies;
b. The role of the Board of Directors in formulating the strategy and
strategic policies of the Issuer or Public Company;
c. The process carried out by the Board of Directors to ensure
the implementation of the Issuer’s or Public Company’s strategy;
d. Comparison between the results achieved and those targeted by the
Issuer or Public Company; and
e. Obstacles faced by Issuers or Public Companies;
2. An overview of the business prospects of the Issuer or Public Company;
and
3. Implementation of Issuer or Public Company governance.
Laporan Dewan Komisaris Laporan Dewan Komisaris paling sedikit memuat uraian singkat mengenai: 40
1. Penilaian terhadap kinerja Direksi mengenai pengelolaan Emiten atau
Perusahaan Publik, termasuk pengawasan Dewan Komisaris dalam
perumusan dan implementasi strategi Emiten atau Perusahaan Publik
yang dilakukan oleh Direksi;
2. Pandangan atas prospek usaha Emiten atau Perusahaan Publik yang
disusun oleh Direksi; dan
3. Pandangan atas penerapan tata kelola Emiten atau Perusahaan Publik.
Board of Commissioners’ Report The Board of Commissioners’ report contains at least a brief description of:
1. Assessment of the Board of Directors’ performance regarding
the management of the Issuer or Public Company, including the Board
of Commissioners’ oversight in the formulation and implementation of
the Issuer’s or Public Company’s strategy carried out by the Board of
Directors;
2. Views on the business prospects of the Issuer or Public Company
prepared by the Board of Directors; and
3. Views on the implementation of governance of the Issuer or Public
Company.
Profil Perusahaan
Company Profile
1. Nama Emiten atau Perusahaan Publik termasuk apabila 62
terdapat perubahan nama, alasan perubahan, dan
tanggal efektif perubahan nama pada tahun buku.
Name of Issuer or Public Company including if there
is a name change, reasons for the change, and the
effective date of the name change in the financial
year.
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2. Akses terhadap Emiten atau Perusahaan Publik a. Alamat; 62
termasuk kantor cabang atau kantor perwakilan b. Nomor telepon;
yang memungkinkan masyarakat dapat memperoleh c. Alamat surat elektronik; dan
informasi mengenai Emiten atau Perusahaan Publik. d. Alamat situs web.
Access to Issuers or Public Companies including a. Address;
branch offices or representative offices that enable b. Phone number;
the public to obtain information about Issuers or c. Electronic mail address; and
Public Companies. d. Website address.
3. Riwayat singkat Emiten atau Perusahaan Publik. 64
Brief history of Issuer or Public Company.
4. Visi dan misi Emiten atau Perusahaan Publik serta 66
budaya perusahaan (corporate culture) atau nilai-nilai
perusahaan.
Issuer’s or Public Company’s vision and mission and
corporate culture or corporate values.
5. Kegiatan usaha menurut anggaran dasar terakhir, 68; 70
kegiatan usaha yang dijalankan pada tahun buku, serta
jenis barang dan/atau jasa yang dihasilkan.
Business activities according to the latest articles
of association, business activities carried out in
the financial year, and types of goods and/or services
produced.
6. Wilayah operasional Emiten atau Perusahaan Publik; 72
wilayah operasional merupakan wilayah atau daerah
pelaksanaan kegiatan operasional atau jangkauan dari
kegiatan operasional perusahaan.
The operational area of the Issuer or Public Company;
operational area is the area or region where
the operational activities take place or the coverage
area of the company’s operational activities.
7. Struktur organisasi Emiten atau Perusahaan Publik 76
dalam bentuk bagan, paling sedikit sampai dengan
struktur 1 (satu) tingkat di bawah Direksi termasuk
komite di bawah Direksi (jika ada) dan komite di bawah
Dewan Komisaris, disertai dengan nama dan jabatan.
The organizational structure of the Issuer or Public
Company in the form of a chart, at least up to 1
(one) level below the Board of Directors including
committees under the Board of Directors (if any)
and committees under the Board of Commissioners,
accompanied by names and positions.
8. Daftar keanggotaan asosiasi industri baik dalam skala 78
nasional maupun internasional yang berkaitan dengan
penerapan keuangan berkelanjutan.
List of industry association memberships both
on a national and international scale related to
the implementation of sustainable finance.
9. Profil Direksi. a. Nama dan jabatan yang sesuai dengan tugas dan tanggung jawab; 82
b. Foto terbaru;
c. Usia;
d. Kewarganegaraan;
e. Riwayat pendidikan dan/atau sertifikasi;
f. Riwayat jabatan, meliputi informasi:
1) Dasar hukum pengangkatan sebagai anggota Direksi pada Emiten atau
Perusahaan Publik yang bersangkutan;
2) Rangkap jabatan, baik sebagai anggota Direksi, anggota Dewan
Komisaris, dan/atau anggota komite serta jabatan lainnya baik di dalam
maupun di luar Emiten atau Perusahaan Publik. Dalam hal anggota
Direksi tidak memiliki rangkap jabatan, maka diungkapkan mengenai
hal tersebut; dan
3) Pengalaman kerja beserta periode waktunya baik di dalam maupun di
luar Emiten atau Perusahaan Publik;
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g. Hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan
Komisaris, pemegang saham utama, dan pengendali baik langsung
maupun tidak langsung sampai kepada pemilik individu, meliputi nama
pihak yang terafiliasi. Dalam hal anggota Direksi tidak memiliki hubungan
afiliasi, maka Emiten atau Perusahaan Publik mengungkapkan hal
tersebut; dan
h. Perubahan komposisi anggota Direksi dan alasan perubahannya.
Dalam hal tidak terdapat perubahan komposisi anggota Direksi, maka
diungkapkan mengenai hal tersebut.
Board of Directors’ Profile. a. Name and position according to duties and responsibilities;
b. Latest photos;
c. Age;
d. Citizenship;
e. Educational history and/or certification;
f. Position history, including information on:
1) The legal basis of appointment as a member of the Board of Directors
of the Issuer or Public Company concerned;
2) Concurrent positions, as members of the Board of Directors, members
of the Board of Commissioners, and/or committee members as well as
other positions inside and outside the Issuer or Public Company. In the
event that members of the Board of Directors do not have concurrent
positions, then this shall be disclosed; and
3) Work experience and time period inside and outside the Issuer or
Public Company;
g. Affiliation with other members of the Board of Directors, members of
the Board of Commissioners, major and controlling shareholders, either
directly or indirectly up to individual owners, including names of affiliated
parties. In the event that members of the Board of Directors have no
affiliation, then the Issuer or Public Company shall disclose this matter;
and
h. Changes in the composition of members of the Board of Directors
and reasons for the changes. In the event that there is no change in
the composition of the members of the Board of Directors, this shall be
disclosed.
10.Profil Dewan Komisaris. a. Nama dan jabatan; 79
b. Foto terbaru;
c. Usia;
d. Kewarganegaraan;
e. Riwayat pendidikan dan/atau sertifikasi;
f. Riwayat jabatan, meliputi informasi:
1) Dasar hukum pengangkatan sebagai anggota Dewan Komisaris;
2) Dasar hukum pengangkatan pertama kali sebagai anggota Dewan
Komisaris yang merupakan Komisaris Independen pada Emiten atau
Perusahaan Publik yang bersangkutan;
3) Rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota
Direksi, dan/atau anggota komite serta jabatan lainnya baik di dalam
maupun di luar Emiten atau Perusahaan Publik. Dalam hal anggota
Dewan Komisaris tidak memiliki rangkap jabatan, maka diungkapkan
mengenai hal tersebut; dan
4) Pengalaman kerja beserta periode waktunya baik di dalam maupun di
luar Emiten atau Perusahaan Publik;
g. Hubungan afiliasi dengan anggota Dewan Komisaris lainnya, Pemegang
Saham Utama, dan Pengendali baik langsung maupun tidak langsung
sampai kepada pemilik individu, meliputi nama pihak yang terafiliasi;
Dalam hal anggota Dewan Komisaris tidak memiliki hubungan afiliasi,
maka Emiten atau Perusahaan Publik mengungkapkan hal tersebut;
h. Pernyataan independensi Komisaris Independen dalam hal Komisaris
Independen telah menjabat lebih dari 2 (dua) periode; dan
i. Perubahan komposisi anggota Dewan Komisaris dan alasan
perubahannya. Dalam hal tidak terdapat perubahan komposisi anggota
Dewan Komisaris, maka diungkapkan mengenai hal tersebut.
Board of Commissioners’ Profile. a. Name and position;
b. Latest photos;
c. Age;
d. Citizenship;
e. Educational history and/or certification;
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f. Position history, including information on:
1) Legal basis of appointment as a member of the Board of Commissioners;
2) The legal basis for the first appointment as a member of the Board of
Commissioners who is an Independent Commissioner at the Issuer or
Public Company concerned;
3) Concurrent positions, as members of the Board of Commissioners,
members of the Board of Directors, and/or committee members as well
as other positions inside and outside the Issuer or Public Company. In
the event that members of the Board of Commissioners do not have
concurrent positions, then this shall be disclosed; and
4) Work experience and time period inside and outside the Issuer or
Public Company;
g. Affiliation with other members of the Board of Commissioners,
major and controlling shareholders, either directly or indirectly up to
individual owners, including names of affiliated parties; In the event
that members of the Board of Commissioners have no affiliation,
the Issuer or Public Company shall disclose this matter;
h. Statement of independency of the independent commissioner in the
event that the independent commissioner has served more than 2
(two) periods; and
i. Changes in the composition of members of the Board of
Commissioners and reasons for changes. In the event that there
is no change in the composition of the members of the Board of
Commissioners, this shall be disclosed.
11. Dalam hal terdapat perubahan susunan anggota 81; 86
Direksi dan/atau anggota Dewan Komisaris yang
terjadi setelah tahun buku berakhir sampai dengan
batas waktu penyampaian Laporan Tahunan, susunan
yang dicantumkan dalam Laporan Tahunan adalah
susunan anggota Direksi dan/atau anggota Dewan
Komisaris yang terakhir dan sebelumnya.
In the event that there is a change in the composition of
members of the Board of Directors and/or members of
the Board of Commissioners that occurs after the end
of the financial year until the deadline for submitting
the Annual Report, the composition included in
the Annual Report is the last and previous composition
of members of the Board of Directors and/or members
of the Board of Commissioners.
12. Jumlah karyawan menurut jenis kelamin, jabatan, Pengungkapan informasi dapat disajikan dalam bentuk tabel. 503
usia, tingkat pendidikan, dan status ketenagakerjaan
(tetap/kontrak) dalam tahun buku.
Number of employees by gender, position, Disclosure of information can be presented in tabular form.
age, educational level, and employment status
(permanent/contract) in the financial year.
13. Nama pemegang saham dan persentase kepemilikan a. Pemegang saham yang memiliki 5% (lima persen) atau lebih saham 92; 93; 94
pada awal dan akhir tahun buku. Emiten atau Perusahaan Publik;
b. Anggota Direksi dan anggota Dewan Komisaris yang memiliki saham
Emiten atau Perusahaan Publik. Dalam hal seluruh anggota Direksi
dan/atau seluruh anggota Dewan Komisaris tidak memiliki saham, maka
diungkapkan mengenai hal tersebut; dan
c. Kelompok pemegang saham masyarakat, yaitu kelompok pemegang
saham yang masing-masing memiliki kurang dari 5% (lima persen) saham
Emiten atau Perusahaan Publik.
Informasi di atas dapat disajikan dalam bentuk tabel.
Name of shareholder and ownership percentage at a. Shareholders who own 5% (five percent) or more shares of the Issuer or
the beginning and end of the financial year. Public Company;
b. Members of the Board of Directors and members of the Board of
Commissioners who own shares of Issuers or Public Companies. In
the event that all members of the Board of Directors and/or all members
of the Board of Commissioners do not own shares, this shall be disclosed;
and
c. Group of public shareholders, namely groups of shareholders who each
own less than 5% (five percent) of the shares of the Issuer or Public
Company.
The above information can be presented in tabular form.
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14.Persentase kepemilikan tidak langsung atas saham Dalam hal seluruh anggota Direksi dan/atau seluruh anggota Dewan 94
Emiten atau Perusahaan Publik oleh anggota Direksi Komisaris tidak memiliki kepemilikan tidak langsung atas saham Emiten atau
dan anggota Dewan Komisaris pada awal dan akhir Perusahaan Publik, maka diungkapkan mengenai hal tersebut.
tahun buku, termasuk informasi mengenai pemegang
saham yang terdaftar dalam daftar pemegang saham
untuk kepentingan kepemilikan tidak langsung
anggota Direksi dan anggota Dewan Komisaris.
Percentage of indirect ownership of Issuer or Public In the event that all members of the Board of Directors and/or all members of
Company shares by members of the Board of Directors the Board of Commissioners do not have indirect ownership of shares of
and members of the Board of Commissioners at Issuer or Public Company, then this matter shall be disclosed.
the beginning and end of the financial year, including
information regarding shareholders who are registered
in the shareholders register for the benefit of indirect
ownership by members of the Board of Directors and
members of the Board of Commissioners.
15.Jumlah pemegang saham dan persentase kepemilikan a. Kepemilikan institusi lokal; 95
per akhir tahun buku berdasarkan klasifikasi: b. Kepemilikan institusi asing;
c. Kepemilikan individu lokal; dan
d. Kepemilikan individu asing;
Number of shareholders and ownership percentage at a. Ownership of local institutions;
the end of the financial year based on classification: b. Ownership of foreign institutions;
c. Ownership of local individuals; and
d. Ownership of foreign individuals;
16.Informasi mengenai pemegang saham utama dan 96
pengendali Emiten atau Perusahaan Publik, baik
langsung maupun tidak langsung, sampai kepada
pemilik individu, yang disajikan dalam bentuk skema
atau bagan.
Information regarding major and controlling
shareholders of Issuers or Public Companies, either
directly or indirectly, up to individual owners,
presented in the form of a schematic or chart.
17. Nama entitas anak, perusahaan asosiasi, perusahaan Untuk entitas anak, ditambahkan informasi mengenai alamat entitas anak 96
ventura bersama dimana Emiten atau Perusahaan tersebut.
Publik memiliki pengendalian bersama entitas (jika
ada), beserta persentase kepemilikan saham, bidang
usaha, total aset, dan status operasi entitas anak,
perusahaan asosiasi, perusahaan ventura bersama.
Names of subsidiaries, associated companies, For subsidiaries, information regarding the address of subsidiary is added.
joint venture companies where the Issuer or Public
Company has joint control of an entity (if any), along
with share ownership percentage, line of business,
total assets, and operating status of subsidiaries,
associated companies, joint venture companies.
18.Kronologis pencatatan saham, jumlah saham, nilai 97
nominal, dan harga penawaran dari awal pencatatan
hingga akhir tahun buku serta nama bursa efek
di mana saham Emiten atau Perusahaan Publik
dicatatkan, termasuk pemecahan saham (stock split),
penggabungan saham (reverse stock), dividen saham,
saham bonus, dan perubahan nilai nominal saham,
pelaksanaan efek konversi, pelaksanaan penambahan
dan pengurangan modal (jika ada);
Chronology of share listing, number of shares, nominal
value, and offering price from the beginning of listing
to the end of the financial year as well as the name
of the stock exchange where the Issuer’s or Public
Company’s shares are listed, including stock split,
reverse stock, share dividends, bonus shares, and
changes in the nominal value of shares, exercise of
convertible securities, capital increase and decrease
(if any);
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19.Informasi pencatatan efek lainnya selain efek 99
sebagaimana dimaksud pada angka 18), yang
belum jatuh tempo pada tahun buku paling sedikit
memuat nama efek, tahun penerbitan, tingkat suku
`bunga/imbal hasil, tanggal jatuh tempo, nilai
penawaran, dan peringkat efek (jika ada).
Information on the listing of other securities besides
the securities referred to in number 18), which have
not yet matured in the financial year, at least contains
the name of the securities, year of issuance,
interest/yield rate, maturity date, offering price, and
securities rating (if any).
20.Informasi penggunaan jasa akuntan publik (AP) dan a. Nama dan alamat; 102
kantor akuntan publik (KAP) beserta jaringan/asosiasi/ b. Periode penugasan;
aliansinya. c. Informasi jasa audit dan/atau non audit yang diberikan;
d. Biaya jasa (fee) audit dan/atau non audit untuk masing-masing
penugasan yang diberikan selama tahun buku; dan
e. Dalam hal AP dan KAP beserta jaringan/asosiasi/aliansinya, yang ditunjuk
tidak memberikan jasa non audit, maka diungkapkan mengenai informasi
tersebut.
Pengungkapan informasi penggunaan jasa AP dan KAP beserta
jaringan/asosiasi/aliansinya dapat disajikan dalam bentuk tabel.
Information on the use of services from public a. Name and address;
accounting (AP) and public accounting firm (KAP) and b. Assignment period;
their networks/associations/alliances. c. Information on audit and/or non-audit services provided;
d. Audit and/or non-audit service fees for each assignment given during
the financial year; and
e. In the event that the designated AP and KAP and their
network/association/alliance do not provide non-audit services,
the information shall be disclosed.
Disclosure of information on the use of AP and KAP services and their
networks/associations/alliances can be presented in tabular form.
21. Nama dan alamat lembaga dan/atau profesi penunjang
pasar modal selain AP dan KAP.
Profile. Names and addresses of capital market 103
supporting institutions and/or professions other than
AP and KAP.
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Analisis dan pembahasan manajemen memuat analisis
dan pembahasan mengenai laporan keuangan dan
informasi penting lainnya dengan penekanan pada
perubahan material yang terjadi dalam tahun buku.
Management discussion and analysis contains discussion
and analysis of financial statements and other important
information with an emphasis on material changes that
occurred during the financial year.
1. Tinjauan operasi per segmen usaha sesuai dengan a. Produksi, yang meliputi proses, kapasitas, dan perkembangannya;
jenis industri Emiten atau Perusahaan Publik. b. Pendapatan/penjualan; dan
c. Profitabilitas.
109
Overview of operations per business segment a. Production, which includes process, capacity, and development;
according to the type of industry of the Issuer or b. Revenue/sales; and
Public Company. c. Profitability.
2. Kinerja keuangan komprehensif yang mencakup a. Aset lancar, aset tidak lancar, dan total aset;
perbandingan kinerja keuangan dalam 2 (dua) tahun b. Liabilitas jangka pendek, liabilitas jangka panjang, dan total liabilitas;
buku terakhir, penjelasan tentang penyebab adanya c. Ekuitas;
perubahan dan dampak perubahan tersebut. d. Pendapatan/penjualan, beban, laba (rugi), penghasilan komprehensif lain, 127
dan total laba (rugi) komprehensif; dan
e. Arus kas.
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Comprehensive financial performance which includes a. Current assets, non-current assets, and total assets;
a comparison of financial performance in the last 2 b. Current liabilities, non-current liabilities, and total liabilities;
(two) financial years, with explanation of causes of c. Equity;
changes and impact of changes. d. Revenue/sales, expenses, profit (loss), other comprehensive income, and
total comprehensive profit (loss); and
e. Cash flows.
3. Kemampuan membayar utang atau kewajiban dengan 134
menyajikan perhitungan rasio yang relevan.
Profile. Debt or liabilities service ability by presenting
the calculation of relevant ratio.
4. Tingkat kolektibilitas piutang Emiten atau Perusahaan 135
Publik dengan menyajikan perhitungan rasio yang
relevan.
Receivables turnover ratio of the Issuer or Public
Company by presenting calculation of relevant ratio.
5. Struktur modal (capital structure) dan kebijakan 136
manajemen atas struktur modal (capital structure)
tersebut disertai dasar penentuan kebijakan dimaksud.
Capital structure and management policy on capital
structure accompanied by the basis for determining
the said policy.
6. Bahasan mengenai ikatan yang material untuk investasi a. Tujuan dari ikatan tersebut; 137
barang modal. b. Sumber dana yang diharapkan untuk memenuhi ikatan tersebut;
c. Mata uang yang menjadi denominasi; dan
d. Langkah yang direncanakan Emiten atau Perusahaan Publik untuk
melindungi risiko dari posisi mata uang asing yang terkait.
Discussion on material commitments for capital goods a. The purpose of the commitment;
investment. b. The source of funds expected to fulfill the said commitment;
c. The currency; and
d. Steps planned by the Issuer or Public Company to protect against risks
from related foreign currency positions.
7. Bahasan mengenai investasi barang modal yang a. Jenis investasi barang modal; 138
direalisasikan dalam tahun buku terakhir. b. Tujuan investasi barang modal; dan
c. Nilai investasi barang modal yang dikeluarkan.
Discussion on capital goods investment realized in a. Type of capital goods investment;
the last financial year. b. The purpose of capital goods investment; and
c. The value of capital goods investment.
8. Informasi dan fakta material yang terjadi setelah 142
tanggal laporan akuntan (jika ada).
Information and material facts that occurred after
the date of the accountant’s report (if any).
9. Prospek usaha dari Emiten atau Perusahaan Publik 124
dikaitkan dengan kondisi industri, ekonomi secara
umum dan pasar internasional disertai data pendukung
kuantitatif dari sumber data yang layak dipercaya.
The business prospects of Issuers or Public Companies
connected to industry conditions, the general
economy and international markets accompanied
by quantitative supporting data from reliable data
sources.
10.Perbandingan antara target/proyeksi pada awal tahun a. Pendapatan/penjualan; 139
buku dengan hasil yang dicapai (realisasi). b. Laba (rugi);
c. Struktur modal (capital structure); atau
d. Hal lainnya yang dianggap penting bagi Emiten atau Perusahaan Publik.
Comparison between targets/projections at a. Revenue/sales;
the beginning of financial year and the results b. Profit (loss);
achieved (realization). c. Capital structure; or
d. Other matters deemed important by the Issuer or Public Company.
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11. Target/proyeksi yang ingin dicapai Emiten atau a. Pendapatan/penjualan; 140
Perusahaan Publik untuk 1 (satu) tahun mendatang. b. Laba (rugi);
c. Struktur modal (capital structure);
d. Kebijakan dividen; atau
e. Hal lainnya yang dianggap penting bagi Emiten atau Perusahaan Publik.
Targets/projections to be achieved by the Issuer or a. Revenue/sales;
Public Company for the next 1 (one) year. b. Profit (loss);
c. Capital structure;
d. Dividend policy; or
e. Other matters deemed important by the Issuer or Public Company.
12. Aspek pemasaran atas barang dan/atau jasa Emiten 112
atau Perusahaan Publik, paling sedikit mengenai
strategi pemasaran dan pangsa pasar.
Marketing aspects of the Issuer’s or Public Company’s
goods and/or services, at least regarding marketing
strategy and market share.
13. Uraian mengenai dividen selama 2 (dua) tahun buku a. Kebijakan dividen, antara lain memuat informasi persentase jumlah 143
terakhir. dividen yang dibagikan terhadap laba bersih;
b. Tanggal pembayaran dividen kas dan/atau tanggal distribusi dividen non-
kas;
c. Jumlah dividen per saham (kas dan/atau non-kas); dan
d. Jumlah dividen per tahun yang dibayar.
Pengungkapan informasi dapat disajikan dalam bentuk tabel. Dalam hal
Emiten atau Perusahaan Publik tidak membagikan dividen dalam 2 (dua)
tahun terakhir, maka diungkapkan mengenai hal tersebut.
Description of dividends for the last 2 (two) financial a. Dividend policy, including information on the percentage of
years. the amount of dividends distributed to net profit;
b. Cash dividend payment date and/or non-cash dividend distribution date;
c. Total dividend per share (cash and/or non-cash); and
d. The amount of dividends per year paid.
Disclosure of information can be presented in tabular form. In the event
that the Issuer or Public Company has not distributed dividends in the last 2
(two) years, this shall be disclosed.
14.Realisasi penggunaan dana hasil penawaran umum. a. Dalam hal selama tahun buku, Emiten memiliki kewajiban menyampaikan 143
laporan realisasi penggunaan dana, maka diungkapkan realisasi
penggunaan dana hasil penawaran umum secara kumulatif sampai
dengan akhir tahun buku; dan
b. Dalam hal terdapat perubahan penggunaan dana sebagaimana diatur
dalam Peraturan Otoritas Jasa Keuangan mengenai laporan realisasi
penggunaan dana hasil penawaran umum, maka Emiten menjelaskan
perubahan tersebut.
Realization of the use of proceeds from the public a. In the event that during the financial year, the Issuer has an obligation
offering. to submit a report on the realization of use of proceeds, then
the cumulative realization of the use of proceeds from the public offering
until the end of the financial year shall be disclosed; and
b. In the event that there is a change in the use of proceeds as stipulated
in the Financial Services Authority Regulation regarding the report on
realization of use of proceeds from a public offering, the Issuer shall
explain such change.
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15.Informasi material (jika ada), antara lain mengenai a. Tanggal, nilai, dan objek transaksi; 143; 146;
investasi, ekspansi, divestasi, penggabungan/ b. Nama pihak yang melakukan transaksi; 151
peleburan usaha, akuisisi, restrukturisasi utang/modal, c. Sifat hubungan afiliasi (jika ada);
transaksi material, transaksi afiliasi, dan transaksi d. Penjelasan mengenai kewajaran transaksi;
benturan kepentingan, yang terjadi pada tahun buku. e. Pemenuhan ketentuan terkait; dan
f. Dalam hal terdapat hubungan afiliasi, selain mengungkapkan informasi
sebagaimana dimaksud dalam huruf a) sampai dengan huruf e), Emiten
atau Perusahaan Publik juga mengungkapkan informasi:
1) Pernyataan Direksi bahwa transaksi afiliasi telah melalui prosedur yang
memadai untuk memastikan bahwa transaksi afiliasi dilaksanakan
sesuai dengan praktik bisnis yang berlaku umum antara lain dilakukan
dengan memenuhi prinsip transaksi yang wajar (armslength principle);
dan
2) Peran Dewan Komisaris dan Komite Audit dalam melakukan prosedur
yang memadai untuk memastikan bahwa transaksi afiliasi dilaksanakan
sesuai dengan praktik bisnis yang berlaku umum antara lain dilakukan
dengan memenuhi prinsip transaksi yang wajar (armslength principle);
g. Untuk transaksi afiliasi atau transaksi material yang merupakan kegiatan
usaha yang dijalankan dalam rangka menghasilkan pendapatan
usaha dan dijalankan secara rutin, berulang, dan/atau berkelanjutan,
ditambahkan penjelasan bahwa transaksi afiliasi atau transaksi material
tersebut merupakan kegiatan usaha yang dijalankan dalam rangka
menghasilkan pendapatan usaha dan dijalankan secara rutin, berulang,
dan/atau berkelanjutan; Dalam hal transaksi afiliasi atau transaksi
material dimaksud telah diungkapkan dalam Laporan Keuangan Tahunan,
ditambahkan informasi mengenai rujukan pengungkapan dalam Laporan
Keuangan Tahunan tersebut.
h. Untuk pengungkapan transaksi afiliasi dan/atau transaksi benturan
kepentingan yang merupakan hasil pelaksanaan transaksi afiliasi dan/atau
transaksi benturan kepentingan yang telah disetujui pemegang saham
independen, ditambahkan informasi mengenai tanggal pelaksanaan
RUPS yang menyetujui transaksi afiliasi dan/atau transaksi benturan
kepentingan tersebut; dan
i. Dalam hal tidak terdapat transaksi afiliasi dan/atau transaksi benturan
kepentingan, maka diungkapkan mengenai hal tersebut.
Material information (if any), including investment, a. Transaction date, value, and object;
expansion, divestment, business merger/ b. The name of the party making the transaction;
consolidation, acquisition, debt/capital restructuring, c. Nature of affiliate relationship (if any);
material transactions, affiliate transactions, and d. Explanation of the fairness of transaction;
conflict of interest transactions, which occurred in the e. Fulfillment of related provisions; and
financial year. f. In the event that there is an affiliation relationship, apart from disclosing
the information referred to in letter a) through letter e), the Issuer or
Public Company shall also disclose information on:
1) The statement of the board of directors that the affiliated transactions
have gone through adequate procedures to ensure that the affiliated
transactions are carried out in accordance with the generally accepted
business practices, among others, conducted according to fair
transaction principles (arm’s length principle); and
2) The role of the board of commissioners and audit committee in carrying
out adequate procedures to ensure that the affiliated transactions
are carried out in accordance with the generally accepted business
practices, among others, conducted according to fair transaction
principles (arm’s length principle);
g. For affiliate transactions or material transactions which are business
activities carried out in order to generate business income and are
carried out routinely, repeatedly, and/or continuously, an explanation
is added that the affiliated transactions or material transactions are
business activities carried out in order to generate business income
and are carried out routinely, repeatedly, and/or continuously; In the event
that the affiliated transactions or material transactions referred to have
been disclosed in the annual financial statements, information is added
regarding references to disclosure in the said annual financial statements.
h. For disclosure of affiliated transactions and/or conflict of interest
transactions which are the result of executing affiliated transactions
and/or conflict of interest transactions that have been approved by
independent shareholders, information is added regarding the date of
the GMS that approves the said affiliated transactions and/or conflict of
interest transactions; and
i. In the event that there are no affiliated transactions and/or conflict of
interest transactions, this shall be disclosed.
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16.Perubahan ketentuan peraturan perundang-undangan 152
yang berpengaruh signifikan terhadap Emiten atau
Perusahaan Publik dan dampaknya terhadap Laporan
Keuangan (jika ada).
Amendments to provisions of laws and regulations
that have a significant impact on the Issuer or Public
Company and the impact on the Financial Statements
(if any).
17. Perubahan kebijakan akuntansi, alasan dan dampaknya 156
terhadap Laporan Keuangan (jika ada).
Changes to accounting policies, reasons, and their
impact on Financial Statements (if any).
Tata Kelola Emiten atau Perusahaan Publik
Governance of Issuers or Public Companies
1. Rapat Umum Pemegang Saham (RUPS). a. Informasi mengenai keputusan RUPS pada tahun buku dan 1 (satu) tahun 180
sebelum tahun buku meliputi:
1) keputusan RUPS pada tahun buku dan 1 (satu) tahun sebelum tahun
buku yang direalisasikan pada tahun buku; dan
2) keputusan RUPS pada tahun buku dan 1 (satu) tahun sebelum tahun
buku yang belum direalisasikan beserta alasan belum direalisasikan;
b. Dalam hal Emiten atau Perusahaan Publik menggunakan pihak
independen dalam pelaksanaan RUPS untuk melakukan perhitungan
suara, maka diungkapkan mengenai hal tersebut.
General Meeting of Shareholders (GMS). a. Information regarding GMS resolutions in the financial year and 1 (one)
year before the financial year that includes:
1) GMS resolutions in the financial year and 1 (one) year prior to
the financial year realized in the financial year; and
2) GMS resolutions in the financial year and 1 (one) year prior to
the financial year which have not been realized and the reasons for
not being realized;
b. In the event that an Issuer or Public Company uses an independent party
in the implementation of the GMS to count the votes, this matter shall be
disclosed.
2. Direksi. a. Tugas dan tanggung jawab masing-masing anggota Direksi; Informasi 192; 198;
mengenai tugas dan tanggung jawab masing-masing anggota Direksi 205
diuraikan dan dapat disajikan dalam bentuk tabel;
b. Pernyataan bahwa Direksi memiliki pedoman atau piagam (charter)
Direksi;
c. Kebijakan dan pelaksanaan frekuensi rapat Direksi, rapat Direksi bersama
Dewan Komisaris, dan tingkat kehadiran anggota Direksi dalam rapat
tersebut termasuk kehadiran dalam RUPS; Informasi tingkat kehadiran
anggota Direksi dalam rapat Direksi, rapat Direksi bersama Dewan
Komisaris, atau RUPS dapat disajikan dalam bentuk tabel.
d. Pelatihan dan/atau peningkatan kompetensi anggota Direksi:
1) Kebijakan pelatihan dan/atau peningkatan kompetensi anggota
Direksi, termasuk program orientasi bagi anggota Direksi yang baru
diangkat (jika ada); dan
2) Pelatihan dan/atau peningkatan kompetensi yang diikuti anggota
Direksi dalam tahun buku (jika ada);
e. Penilaian Direksi terhadap kinerja komite yang mendukung pelaksanaan
tugas Direksi pada tahun buku paling sedikit memuat:
1) Prosedur penilaian kinerja; dan
2) Kriteria yang digunakan seperti capaian kinerja selama tahun buku,
kompetensi dan kehadiran dalam rapat; dan
f. Dalam hal Emiten atau Perusahaan Publik tidak memiliki komite yang
mendukung pelaksanaan tugas Direksi, maka diungkapkan mengenai hal
tersebut.
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Board of Directors. a. Duties and responsibilities of each member of the Board of Directors;
Information regarding the duties and responsibilities of each member of
the Board of Directors is described and can be presented in tabular form;
b. Statement that the Board of Directors has Board of Directors guidelines
or charter;
c. Policy and frequency of Board of Directors’ meetings, Board of
Directors’ joint meetings with the Board of Commissioners, and
the attendance level of Board of Directors’ members at these meetings
including attendance at the GMS; Information on the attendance level
of Board of Directors’ members at Board of Directors’ meetings, Board
of Directors’ joint meetings with the Board of Commissioners, or
the GMS can be presented in tabular form.
d. Training and/or competency development for Board of Directors’
members:
1) Policy on training and/or competency development for Board of
Directors’ members, including an orientation program for newly
appointed members of the Board of Directors (if any); and
2) Training and/or competency development programs attended by the
Board of Directors’ members in the financial year (if any);
e. The Board of Directors’ assessment of the performance of committees
that support the implementation of Board of Directors’ duties in
the financial year that contains at least:
1) Performance assessment procedures; and
2) The criteria used such as performance achievements during
the financial year, competence, and attendance at meetings; and
f. In the event that the Issuer or Public Company does not have
a committee that supports the implementation of Board of Directors’
duties, this shall be disclosed.
3. Dewan Komisaris. a. Tugas dan tanggung jawab Dewan Komisaris; 185; 198;
b. Pernyataan bahwa Dewan Komisaris memiliki pedoman atau piagam 205
(charter) Dewan Komisaris;
c. Kebijakan dan pelaksanaan frekuensi rapat Dewan Komisaris, rapat
Dewan Komisaris bersama Direksi dan tingkat kehadiran anggota Dewan
Komisaris dalam rapat tersebut termasuk kehadiran dalam RUPS;
Informasi tingkat kehadiran anggota Dewan Komisaris dalam rapat
Dewan Komisaris, rapat Dewan Komisaris bersama Direksi, atau RUPS
dapat disajikan dalam bentuk tabel.
d. Pelatihan dan/atau peningkatan kompetensi anggota Dewan Komisaris:
1) Kebijakan pelatihan dan/atau peningkatan kompetensi anggota
Dewan Komisaris, termasuk program orientasi bagi anggota Dewan
Komisaris yang baru diangkat (jika ada); dan
2) Pelatihan dan/atau peningkatan kompetensi yang diikuti anggota
Dewan Komisaris dalam tahun buku (jika ada);
e. Penilaian kinerja Direksi dan Dewan Komisaris serta masing-masing
anggota Direksi dan anggota Dewan Komisaris, paling sedikit memuat:
1) Prosedur pelaksanaan penilaian kinerja;
2) Kriteria yang digunakan seperti capaian kinerja selama tahun buku,
kompetensi dan kehadiran dalam rapat; dan
3) Pihak yang melakukan penilaian; dan
f. Penilaian Dewan Komisaris terhadap kinerja Komite yang mendukung
pelaksanaan tugas Dewan Komisaris pada tahun buku meliputi:
1) Prosedur penilaian kinerja; dan
2) Kriteria yang digunakan seperti capaian kinerja selama tahun buku,
kompetensi dan kehadiran dalam rapat.
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Board of Commissioners. a. Duties and responsibilities of the Board of Commissioners;
b. Statement that the Board of Commissioners has Board of Commissioners
guidelines or charter;
c. Policy and frequency of Board of Commissioners’ meetings, Board of
Commissioners’ joint meetings with the Board of Directors, and the
attendance level of Board of Commissioners’ members at these meetings
including attendance at the GMS;
Information on the attendance level of Board of Commissioners’
members at Board of Commissioners’ meetings, meetings between
the Board of Commissioners and the Board of Directors, or the GMS can
be presented in tabular form.
d. Training and/or competency development for Board of Commissioners’
members:
1) Policy on training and/or competency development for Board of
Commissioners’ members, including an orientation program for newly
appointed members of the Board of Commissioners (if any); and
2) Training and/or competency development programs attended by the
Board of Commissioners’ members in the financial year (if any);
e. Assessment of the Board of Directors’ performance and the Board of
Commissioners as well as of each member of the Board of Directors and
the Board of Commissioners, that contains at least:
1) Performance assessment procedures
2) The criteria used such as performance achievements during
the financial year, competence, and attendance at meetings; and
3) The assessor; and
f. The Board of Commissioners’ assessment of the performance of
Committees that support the implementation of Board of Commissioners’
duties in the financial year that contains at least:
1) Performance assessment procedures; and
2) The criteria used such as performance achievements during
the financial year, competence, and attendance at meetings.
4. Nominasi dan remunerasi Direksi dan Dewan Komisaris. a. Prosedur nominasi, meliputi uraian singkat mengenai kebijakan dan 217
proses nominasi anggota Direksi dan/atau anggota Dewan Komisaris;
dan
b. Prosedur dan pelaksanaan remunerasi Direksi dan Dewan Komisaris,
antara lain:
1) Prosedur penetapan remunerasi Direksi dan Dewan Komisaris;
2) Struktur remunerasi Direksi dan Dewan Komisaris seperti, gaji,
tunjangan, tantiem/bonus dan lainnya; dan
3) Besarnya remunerasi masing-masing anggota Direksi dan anggota
Dewan Komisaris;
Pengungkapan informasi dapat disajikan dalam bentuk tabel.
Nomination and remuneration of the Board of a. Nomination procedures, including a brief description of the policies
Directors and Board of Commissioners. and nomination process for members of the Board of Directors and/or
members of the Board of Commissioners; and
b. Procedures and implementation of remuneration for the Board of
Directors and Board of Commissioners, including:
1) Procedures for determining remuneration for the Board of Directors
and Board of Commissioners;
2) Remuneration structure for the Board of Directors and Board of
Commissioners such as salaries, allowances, tantiem/bonuses, and
others; and
3) Remuneration amount for each member of the Board of Directors and
members of the Board of Commissioners;
Disclosure of information can be presented in tabular form.
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5. Dewan Pengawas Syariah, bagi Emiten atau a. Nama; N/A
Perusahaan Publik yang menjalankan kegiatan usaha b. Dasar hukum pengangkatan Dewan Pengawas Syariah;
berdasarkan prinsip syariah sebagaimana tertuang c. Periode penugasan Dewan Pengawas Syariah;
dalam anggaran Dasar. d. Tugas dan tanggung jawab Dewan Pengawas Syariah; dan
e. Frekuensi dan cara pemberian nasihat dan saran serta pengawasan
pemenuhan prinsip syariah di pasar modal terhadap Emiten atau
Perusahaan Publik.
Sharia Supervisory Board, for Issuers or Public a. Name;
Companies that carry out business activities based on b. The legal basis of appointment of the Sharia Supervisory Board;
sharia principles as stated in the articles of association. c. The assignment period of the Sharia Supervisory Board;
d. The duties and responsibilities of the Sharia Supervisory Board; and
e. Frequency and method of providing advice and suggestions as well
as supervising compliance with sharia principles in the capital market
applicable to Issuers or Public Companies.
6. Komite Audit. a. Nama dan jabatannya dalam keanggotaan komite; 239
b. Usia;
c. Kewarganegaraan;
d. Riwayat pendidikan;
e. Riwayat jabatan, meliputi informasi:
1) Dasar hukum penunjukan sebagai anggota komite;
2) Rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota
Direksi, dan/atau anggota komite serta jabatan lainnya (jika ada); dan
3) Pengalaman kerja beserta periode waktunya baik di dalam maupun di
luar Emiten atau Perusahaan Publik;
f. Periode dan masa jabatan anggota Komite Audit;
g. Pernyataan independensi Komite Audit;
h. Pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam
tahun buku (jika ada);
i. Kebijakan dan pelaksanaan frekuensi rapat Komite Audit dan tingkat
kehadiran anggota Komite Audit dalam rapat tersebut; dan
j. Pelaksanaan kegiatan Komite Audit pada tahun buku sesuai dengan yang
dicantumkan dalam pedoman atau piagam (charter) Komite Audit.
Audit Committee. a. Name and position in committee;
b. Age;
c. Citizenship;
d. Educational history;
e. Position history, including information on:
1) Legal basis of appointment as committee member;
2) Concurrent positions, as members of the Board of Commissioners,
members of the Board of Directors, and/or committee members and
other positions (if any); and
3) Work experience and time period inside and outside the Issuer or
Public Company;
f. Period and term of Audit Committee members;
g. Audit Committee independency statement;
h. Training and/or competency development programs attended in
the financial year (if any);
i. Policy and frequency of Audit Committee’s meetings and
the attendance level of Audit Committee’s members in these meetings;
and
j. Implementation of Audit Committee activities in the financial year
according to what is stated in the Audit Committee guidelines or charter.
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Criteria Explanation Page
7. Komite atau fungsi nominasi dan remunerasi Emiten a. Nama dan jabatannya dalam keanggotaan komite; 232
atau Perusahaan Publik. b. Usia;
c. Kewarganegaraan;
d. Riwayat pendidikan;
e. Riwayat jabatan, meliputi informasi:
1) Dasar hukum penunjukan sebagai anggota komite;
2) Rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota
Direksi, dan/atau anggota komite serta jabatan lainnya (jika ada); dan
3) Pengalaman kerja beserta periode waktunya baik di dalam maupun di
luar Emiten atau Perusahaan Publik;
f. Periode dan masa jabatan anggota komite;
g. Pernyataan independensi komite;
h. Pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam
tahun buku (jika ada);
i. Uraian tugas dan tanggung jawab;
j. Pernyataan bahwa telah memiliki pedoman atau piagam (charter);
k. Kebijakan dan pelaksanaan frekuensi rapat dan tingkat kehadiran anggota
dalam rapat tersebut;
l. Uraian singkat pelaksanaan kegiatan pada tahun buku; dan
m. Dalam hal tidak dibentuk Komite Nominasi dan Remunerasi, Emiten
atau Perusahaan Publik cukup mengungkapkan informasi sebagaimana
dimaksud dalam huruf i) sampai dengan huruf l) dan mengungkapkan:
1) Alasan tidak dibentuknya komite; dan
2) Pihak yang melaksanakan fungsi nominasi dan remunerasi.
Nomination and remuneration committee or function a. Name and position in committee;
of Issuer or Public Company. b. Age;
c. Citizenship;
d. Educational history;
e. Position history, including information on:
1) Legal basis of appointment as committee member;
2) Concurrent positions, as members of the Board of Commissioners,
members of the Board of Directors, and/or committee members and
other positions (if any); and
3) Work experience and time period inside and outside the Issuer or
Public Company;
f. Period and term of committee members;
g. Committee independency statement;
h. Training and/or competency development programs attended in
the financial year (if any);
i. Description of duties and responsibilities;
j. Statement that the committee already has a guideline or charter;
k. Policy and frequency of meetings and the attendance level of members
at the meetings;
l. A brief description of the implementation of activities in the financial
year; and
m. In the event that a Nomination and Remuneration Committee is not
formed, it is sufficient for the Issuer or Public Company to disclose
the information referred to in letter i) to letter l) and disclose:
1) The reasons for not forming the committee; and
2) Party carrying out nomination and remuneration functions.
8. Komite lain yang dimiliki Emiten atau Perusahaan a. Nama dan jabatannya dalam keanggotaan komite; 225; 245
Publik dalam rangka mendukung fungsi dan tugas b. Usia;
Direksi (jika ada) dan/atau komite yang mendukung c. Kewarganegaraan;
fungsi dan tugas Dewan Komisaris. d. Riwayat pendidikan;
e. Riwayat jabatan, meliputi informasi:
1) Dasar hukum penunjukan sebagai anggota komite;
2) Rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota
Direksi, dan/atau anggota komite serta jabatan lainnya (jika ada); dan
3) Pengalaman kerja beserta periode waktunya baik di dalam maupun di
luar Emiten atau Perusahaan Publik;
f. Periode dan masa jabatan anggota komite;
g. Pernyataan independensi komite;
h. Pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam
tahun buku (jika ada); dan
i. Uraian tugas dan tanggung jawab;
j. Pernyataan bahwa telah memiliki pedoman atau piagam (charter) komite;
k. Kebijakan dan pelaksanaan frekuensi rapat komite dan tingkat kehadiran
anggota komite dalam rapat tersebut; dan
l. Uraian singkat pelaksanaan kegiatan komite pada tahun buku.
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Criteria Explanation Page
Other committees established by Issuers or Public a. Name and position in committee;
Companies in order to support the Board of Directors’ b. Age;
functions and duties (if any) and/or committees that c. Citizenship;
support the Board of Commissioners’ functions and d. Educational history;
duties. e. Position history, including information on:
1) Legal basis of appointment as committee member;
2) Concurrent positions, as members of the Board of Commissioners,
members of the Board of Directors, and/or committee members and
other positions (if any); and
3) Work experience and time period inside and outside the Issuer or
Public Company;
f. Period and term of committee members;
g. Committee independency statement;
h. Training and/or competency development programs attended in
the financial year (if any); and
i. Description of duties and responsibilities;
j. Statement that the committee already has a guideline or charter;
k. Policy and frequency of committee’s meetings and the attendance level
of committee members at meetings; and
l. A brief description of the implementation of committee’s activities in
the financial year.
9. Sekretaris Perusahaan. a. Nama; 262
b. Domisili;
c. Riwayat jabatan, meliputi:
1) Dasar hukum penunjukan sebagai Sekretaris Perusahaan; dan
2) Pengalaman kerja beserta periode waktunya baik di dalam maupun di
luar Emiten atau Perusahaan Publik;
d. Riwayat pendidikan;
e. Pelatihan dan/atau peningkatan kompetensi yang diikuti dalam tahun
buku; dan
f. Uraian singkat pelaksanaan tugas Sekretaris Perusahaan pada tahun
buku.
Corporate Secretary. a. Name;
b. Domicile;
c. Position history, including:
1) Legal basis of appointment as Corporate Secretary; and
2) Work experience and time period inside and outside the Issuer or
Public Company;
d. Educational history;
e. Training and/or competency development programs attended in
the financial year; and
f. Brief description of the implementation of Corporate Secretary’s duties
in the financial year.
10.Unit Audit Internal. a. Nama Kepala Unit Audit Internal; 265
b. Riwayat jabatan, meliputi:
1) Dasar hukum penunjukan sebagai Kepala Unit Audit Internal; dan
2) Pengalaman kerja beserta periode waktunya baik di dalam maupun di
luar Emiten atau Perusahaan Publik;
c. Kualifikasi atau sertifikasi sebagai profesi Audit Internal (jika ada);
d. Pelatihan dan/atau peningkatan kompetensi yang diikuti dalam tahun
buku;
e. Struktur dan kedudukan Unit Audit Internal;
f. Uraian tugas dan tanggung jawab;
g. Pernyataan bahwa telah memiliki pedoman atau piagam (charter) Unit
Audit Internal; dan
h. Uraian singkat pelaksanaan tugas Unit Audit Internal pada tahun buku
termasuk kebijakan dan pelaksanaan frekuensi rapat dengan Direksi,
Dewan Komisaris, dan/atau Komite Audit.
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Criteria Explanation Page
Internal Audit Unit. a. Name of the Head of Internal Audit Unit;
b. Position history, including:
1) Legal basis of appointment as Head of Internal Audit Unit; and
2) Work experience and time period inside and outside the Issuer or
Public Company;
c. Qualification or certification for Internal Audit profession (if any);
d. Training and/or competency development programs attended in
the financial year;
e. The structure and position of the Internal Audit Unit;
f. Description of duties and responsibilities;
g. Statement that the Internal Audit Unit already has a guideline or charter;
and
h. A brief description of the implementation of Internal Audit Unit’s duties
in the financial year including the policies and frequency of meetings
with the Board of Directors, Board of Commissioners, and/or Audit
Committee.
11. Uraian mengenai sistem pengendalian internal a. Pengendalian keuangan dan operasional, serta kepatuhan terhadap 273
(internal control) yang diterapkan oleh Emiten atau peraturan perundang-undangan lainnya;
Perusahaan Publik. b. Tinjauan atas efektivitas sistem pengendalian internal; dan
c. Pernyataan Direksi dan/atau Dewan Komisaris atas kecukupan sistem
pengendalian internal.
Description of internal control system implemented by a. Financial and operational control, as well as compliance with other laws
Issuers or Public Companies. and regulations;
b. Review of the effectiveness of internal control system; and
c. Statement of the board of Directors and/or Board of Commissioners on
the adequacy of the internal control system.
12. Sistem manajemen risiko yang diterapkan oleh Emiten a. Gambaran umum mengenai sistem manajemen risiko Emiten atau 349
atau Perusahaan Publik. Perusahaan Publik;
b. Jenis risiko dan cara pengelolaannya;
c. Tinjauan atas efektivitas sistem manajemen risiko Emiten atau
Perusahaan Publik; dan
d. Pernyataan Direksi dan/atau Dewan Komisaris atau Komite Audit atas
kecukupan sistem manajemen risiko.
Risk management system implemented by Issuers or a. General description of the Issuer’s or Public Company’s risk management
Public Companies. system;
b. Types of risks and how to manage them;
c. Review of the effectiveness of the Issuer’s or Public Company’s risk
management system; and
d. Statement of the Board of Directors and/or Board of Commissioners or
the Audit Committee on the adequacy of the risk management system.
13. Perkara hukum yang berdampak material yang a. Pokok perkara/gugatan; 286
dihadapi oleh Emiten atau Perusahaan Publik, entitas b. Status penyelesaian perkara/gugatan; dan
anak, anggota Direksi dan anggota Dewan Komisaris c. Pengaruhnya terhadap kondisi Emiten atau Perusahaan Publik.
(jika ada). a. Case profile/lawsuit;
Legal cases with material impacts faced by Issuers b. The settlement status of the case/lawsuit; and
or Public Companies, subsidiaries, members of c. The impact on the Issuers or Public Companies’ condition.
the Board of Directors, and members of the Board of
Commissioners (if any).
14.Informasi tentang sanksi administratif/sanksi yang 292
dikenakan kepada Emiten atau Perusahaan Publik,
anggota Dewan Komisaris dan anggota Direksi, oleh
Otoritas Jasa Keuangan dan otoritas lainnya pada
tahun buku (jika ada).
Information on administrative sanctions/sanctions
imposed on Issuers or Public Companies, members
of the Board of Commissioners. and members of
the Board of Directors, by the Financial Services
Authority and other authorities in the financial year
(if any).
15.Informasi mengenai kode etik Emiten atau Perusahaan a. Pokok-pokok kode etik; 297
Publik. b. Bentuk sosialisasi kode etik dan upaya penegakannya; dan
c. Pernyataan bahwa kode etik berlaku bagi anggota Direksi, anggota
Dewan Komisaris, dan karyawan Emiten atau Perusahaan Publik.
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Criteria Explanation Page
Information regarding the code of conduct of Issuers a. The principles of the code of conduct;
or Public Companies. b. The form of dissemination of the code of conduct and efforts to enforce
it; and
c. A statement that the code of conduct applies to members of the Board
of Directors, members of the Board of Commissioners, and employees of
Issuers or Public Companies.
16.Uraian singkat mengenai kebijakan pemberian Dalam hal pemberian kompensasi berupa program kepemilikan saham oleh 301
kompensasi jangka panjang berbasis kinerja kepada manajemen (management stock ownership program/MSOP) dan/atau
manajemen dan/atau karyawan yang dimiliki oleh program kepemilikan saham oleh karyawan (employee stock ownership
Emiten atau Perusahaan Publik (jika ada), antara lain program/ESOP), informasi yang diungkapkan paling sedikit memuat:
berupa program kepemilikan saham oleh manajemen a. Jumlah saham dan/atau opsi;
(management stock ownership program/MSOP) b. Jangka waktu pelaksanaan;
dan/atau program kepemilikan saham oleh karyawan c. Persyaratan karyawan dan/atau manajemen yang berhak; dan
(employee stock ownership program/ESOP). d. Harga pelaksanaan atau penentuan harga pelaksanaan.
A brief description of the policy of providing In terms of providing compensation in the form of management stock
performance-based long-term compensation to ownership program (MSOP) and/or employee stock ownership program
management and/or employees owned by Issuers or (ESOP), the information disclosed shall contain at least:
Public Companies (if any), including but not limited to a. Number of shares and/or options;
management stock ownership program (MSOP) and/ b. Implementation period;
or employee stock ownership program (ESOP). c. Requirements for eligible employee and/or management; and
d. Execution price or determination of execution price.
17. Uraian singkat mengenai kebijakan pengungkapan a. Kepemilikan saham anggota Direksi dan anggota Dewan Komisaris paling 301
informasi. lambat 3 (tiga) hari kerja setelah terjadinya kepemilikan atau setiap
perubahan kepemilikan atas saham Perusahaan Terbuka; dan
b. Pelaksanaan atas kebijakan dimaksud.
A brief description of the information disclosure a. Share ownership of members of the Board of Directors and members of
policy. the Board of Commissioners no later than 3 (three) working days after
the ownership or any change in ownership of the Public Company’s
shares; and
b. Implementation of the said policy.
18.Uraian mengenai sistem pelaporan pelanggaran a. Cara penyampaian laporan pelanggaran; 304
(whistleblowing system) di Emiten atau Perusahaan b. Perlindungan bagi pelapor;
Publik. c. Penanganan pengaduan;
d. Pihak yang mengelola pengaduan; dan
e. Hasil dari penanganan pengaduan, paling sedikit:
1) Jumlah pengaduan yang masuk dan diproses dalam tahun buku; dan
2) Tindak lanjut pengaduan.
Dalam hal Emiten atau Perusahaan Publik tidak memiliki sistem pelaporan
pelanggaran (whistleblowing system), maka diungkapkan mengenai hal
tersebut.
Description of the violation reporting system a. Method of submission of violation reports;
(whistleblowing system) in Issuers or Public b. Protection for reporters;
Companies. c. How to handle the complaints;
d. Parties who manage complaints; and
e. The results of handling complaints, at least:
1) Number of complaints received and processed in the financial
year; and
2) The complaint follow-up.
In the event that the Issuer or Public Company does not have a violation
reporting system (whistleblowing system), then this matter shall be
disclosed.
19.Uraian mengenai kebijakan anti-korupsi Emiten atau a. Program dan prosedur yang dilakukan dalam mengatasi praktik korupsi, 302
Perusahaan Publik. balas jasa (kickbacks), fraud, suap dan/atau gratifikasi dalam Emiten atau
Perusahaan Publik; dan
b. Pelatihan/sosialisasi anti-korupsi kepada karyawan Emiten atau
Perusahaan Publik.
Dalam hal Emiten atau Perusahaan Publik tidak memiliki kebijakan
anti-korupsi, maka dijelaskan alasan tidak dimilikinya kebijakan dimaksud.
Description of the Issuer’s or Public Company’s a. Programs and procedures carried out in overcoming corrupt practices,
anti-corruption policy. remuneration (kickbacks), fraud, bribes, and/or gratuities in Issuers or
Public Companies; and
b. Anti-corruption training/dissemination for employees of Issuers or Public
Companies.
If the Issuer or Public Company does not have an anti-corruption policy,
the reasons for not having such a policy shall be explained.
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Criteria Explanation Page
20.Penerapan atas pedoman tata kelola Perusahaan a. Pernyataan mengenai rekomendasi yang telah dilaksanakan; dan/atau 309
Terbuka bagi Emiten yang menerbitkan efek bersifat b. Penjelasan atas rekomendasi yang belum dilaksanakan, disertai alasan
ekuitas atau Perusahaan Publik. dan alternatif pelaksanaannya (jika ada).
Pengungkapan informasi dapat disajikan dalam bentuk tabel.
Implementation of Public Company governance a. Statement regarding recommendations that have been implemented;
guidelines for Issuers that issue equity securities or and/or
Public Companies. b. Explanation of recommendations that have not been implemented,
accompanied by reasons and alternatives for implementation (if any).
Disclosure of information can be presented in tabular form.
Tanggung Jawab Sosial dan Lingkungan Emiten atau Perusahaan Publik
Social and Environmental Responsibility of Issuers or Public Companies
1. Informasi yang diungkapkan dalam bagian tanggung a. Penjelasan strategi keberlanjutan; 476
jawab sosial dan lingkungan merupakan Laporan b. Ikhtisar aspek keberlanjutan (ekonomi, sosial, dan lingkungan hidup);
Keberlanjutan (Sustainability Report) sebagaimana c. Profil singkat Emiten atau Perusahaan Publik;
dimaksud dalam Peraturan Otoritas Jasa Keuangan d. Penjelasan Direksi;
No. 51/POJK.03/2017 tentang Penerapan Keuangan e. Tata kelola keberlanjutan;
Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, f. Kinerja keberlanjutan;
dan Perusahaan Publik. g. Verifikasi tertulis dari pihak independen, jika ada;
h. Lembar umpan balik (feedback) untuk pembaca, jika ada; dan
i. Tanggapan emiten atau perusahaan publik terhadap umpan balik laporan
tahun sebelumnya.
The information disclosed in the social and a. Explanation of sustainability strategy;
environmental responsibility section is a Sustainability b. An overview of sustainability aspects (economic, social, and
Report as referred to in the Financial Services environmental);
Authority Regulation No. 51/POJK.03/2017 on c. Brief profile of the issuer or public company;
Implementation of Sustainable Finance for Financial d. Explanation from the board of directors;
Services Institutions, Issuers, and Public Companies. e. Sustainability governance;
f. Sustainability performance;
g. Written verification from an independent party, if any;
h. Feedback form for readers, if any; and
i. The issuer or public company’s response to the previous year’s report
feedback.
2. Laporan Keberlanjutan sebagaimana dimaksud √
pada angka 1), harus disusun sesuai Pedoman Teknis
Penyusunan Laporan Keberlanjutan (Sustainability
Report) Bagi Emiten dan Perusahaan Publik
sebagaimana tercantum dalam Lampiran II yang
merupakan bagian tidak terpisahkan dari Surat Edaran
Otoritas Jasa Keuangan ini.
The Sustainability Report as referred to in number 1),
must be prepared in accordance with the Technical
Guidelines for Preparing Sustainability Reports For
Issuers and Public Companies as listed in Appendix
II which is an integral part of this Financial Services
Authority Circular.
3. Informasi Laporan Keberlanjutan (Sustainability a. Diungkapkan pada bagian lain yang relevan di luar bagian tanggung √
Report) pada angka 1) dapat: jawab sosial dan lingkungan, seperti penjelasan Direksi terkait Laporan
Keberlanjutan diungkapkan dalam bagian terkait Laporan Direksi;
dan/atau
b. Merujuk pada bagian lain di luar bagian tanggung jawab sosial dan
lingkungan dengan tetap mengacu pada Pedoman Teknis Penyusunan
Laporan Keberlanjutan (Sustainability Report) Bagi Emiten dan
Perusahaan Publik sebagaimana tercantum dalam Lampiran II yang
merupakan bagian tidak terpisahkan dari Surat Edaran Otoritas Jasa
Keuangan ini, seperti profil Emiten atau Perusahaan Publik.
Sustainability Report information in number 1) can: a. Be disclosed in other relevant sections outside the social and
environmental responsibility section, such as the Board of Directors’
explanation regarding the Sustainability Report is disclosed in
the related section of the Board of Directors’ Report; and/or
b. Refer to other sections outside the social and environmental
responsibility section while still referring to the Technical Guidelines
for Preparing Sustainability Report For Issuers and Public Companies as
listed in Appendix II which is an integral part of this Financial Services
Authority Circular, such as the profile of the Issuer or Public Company.
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Criteria Explanation Page
4. Laporan Keberlanjutan (Sustainability Report) √
sebagaimana dimaksud pada angka 1) merupakan
bagian yang tidak terpisahkan dari Laporan Tahunan
namun dapat disajikan secara terpisah dengan Laporan
Tahunan.
Sustainability Report as referred to in number 1)
is an integral part of the Annual Report but can be
presented separately from the Annual Report.
5. Dalam hal Laporan Keberlanjutan disajikan secara a. Memuat seluruh informasi sebagaimana dimaksud pada angka 1); dan √
terpisah dengan Laporan Tahunan, informasi yang b. Disusun sesuai Pedoman Teknis Penyusunan Laporan Keberlanjutan
diungkapkan dalam Laporan Keberlanjutan dimaksud (Sustainability Report) Bagi Emiten dan Perusahaan Publik sebagaimana
harus: tercantum dalam Lampiran II yang merupakan bagian tidak terpisahkan
dari Surat Edaran Otoritas Jasa Keuangan ini.
In the event that the Sustainability Report is presented a. Contain all the information referred to in number 1); and
separately from the Annual Report, the information b. Be prepared according to Technical Guidelines for Preparing Sustainability
disclosed in the Sustainability Report must: Report for Issuers and Public Companies as listed in Appendix II which is
an integral part of this Financial Services Authority Circular.
6. Dalam hal Laporan Keberlanjutan disajikan secara √
terpisah dengan Laporan Tahunan, maka dalam bagian
tanggung jawab sosial dan lingkungan memuat
informasi bahwa informasi mengenai tanggung
jawab sosial dan lingkungan telah diungkapkan dalam
Laporan Keberlanjutan yang disajikan secara terpisah
dari Laporan Tahunan.
In the event that the Sustainability Report is presented
separately from the Annual Report, then the social
and environmental responsibility section contains
information that information regarding social and
environmental responsibility has been disclosed in
the Sustainability Report which is presented
separately from the Annual Report.
7. Penyampaian Laporan Keberlanjutan (Sustainability √
Report) yang disajikan secara terpisah dengan
Laporan Tahunan harus disampaikan bersamaan
dengan penyampaian Laporan Tahunan.
Submission of Sustainability Report presented
separately from the Annual Report must be submitted
together with the submission of the Annual Report.
Laporan Keuangan Tahunan yang Telah Diaudit
Audited Annual Financial Statements
Laporan Keuangan Tahunan yang dimuat dalam Laporan 555
Tahunan disusun sesuai dengan standar akuntansi
keuangan di Indonesia dan telah diaudit oleh akuntan
publik yang terdaftar di Otoritas Jasa Keuangan. Laporan
Keuangan Tahunan dimaksud memuat pernyataan
mengenai pertanggungjawaban atas Laporan Keuangan
sebagaimana diatur dalam Peraturan Otoritas Jasa
Keuangan mengenai tanggung jawab Direksi atas
Laporan Keuangan atau peraturan perundang-undangan
di sektor pasar modal yang mengatur mengenai laporan
berkala perusahaan efek dalam hal Emiten merupakan
perusahaan efek.
The Annual Financial Statements included in the Annual
Report are prepared in accordance with Indonesian
financial accounting standards and have been audited
by a public accountant registered with the Financial
Services Authority. The Annual Financial Statements
contain a statement regarding accountability for Financial
Statements as stipulated in the Financial Services
Authority Regulation regarding the responsibility of
the Board of Directors for Financial Statements or laws
and regulations in the capital market sector which
regulate periodic reports of securities companies in the
event that the Issuer is a securities company.
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Criteria Explanation Page
Surat Pernyataan Anggota Direksi dan Anggota Dewan Komisaris tentang Tanggung Jawab atas Laporan Tahunan
Statement of Members of the Board of Directors and Members of the Board of Commissioners regarding Responsibility for the Annual Report
Surat pernyataan anggota Direksi dan anggota Dewan 58
Komisaris tentang tanggung jawab atas Laporan Tahunan
disusun sesuai dengan format Surat Pernyataan Anggota
Direksi dan Anggota Dewan Komisaris tentang Tanggung
Jawab atas Laporan Tahunan sebagaimana tercantum
dalam Lampiran I yang merupakan bagian tidak
terpisahkan dari Surat Edaran Otoritas Jasa Keuangan ini.
Statements of members of the Board of Directors and
members of the Board of Commissioners regarding
responsibility for the Annual Report are prepared in
accordance with the format of Statement Letters
of Members of the Board of Directors and Board of
Commissioners regarding Responsibility for Annual
Reports as listed in Appendix I which is an integral part of
this Financial Services Authority Circular.
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Laporan Keuangan Tanggal
31 Desember 2025
Financial Statements as of 31 December 2025
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PT Bank Victoria International Tbk 556 Laporan Tahunan dan Keberlanjutan 2025
Page 559
PT Bank Victoria International 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 560
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL TBK PT BANK VICTORIA INTERNATIONAL 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
Halaman/
Page
Surat Pernyataan Direksi Statement Letter of the Board of Directors
Laporan Auditor Independen Independent Auditor’s Report
Laporan Posisi Keuangan ................................................ 1-3 ................................... Statement of Financial Position
Laporan Laba Rugi dan ................................................... ................................... Statement of Profit or Loss and
Penghasilan Komprehensif Lain ................................... 4-5 ................................. Other Comprehensive Income
Laporan Perubahan Ekuitas ............................................ 6-7 .................................. Statement of Changes in Equity
Laporan Arus Kas ............................................................ 8-9 .............................................Statement of Cash Flows
Catatan atas Laporan Keuangan ..................................... 10-177 ............................... Notes to the Financial Statements
************************
Page 561
bank~° viCtoria
SURAT PERNYATAAN DEWAN DIREKSI BOARD OF DIRECTORS' STATEMENT
TENTANG TANGGUNG JAWAB ATAS REGARDING
LAPORAN KEUANGAN THE RESPONSIBILITY FOR
TANGGAL 31 DESEMBER 2025 THE FINANCIAL STATEMENTS
DAN UNTUK TAHUN YANG BERAKHIR PADA AS OF DECEMBER 31, 2025 AND
TANGGAL TERSEBUT FOR THE YEAR THEN ENDED
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL Tbk
Kami, yang bertanda tangan di bawah ini We, the undersigned below
1. Nama Achmad Friscantono MBA Name
Alamat kantor Graha BIP Lantai 10, Jalan Gatot Once address
Subroto Kay. 23, Jakarta Selatan 12930
Alamat domisili JI. Benda II No.7, RT 002/RW 004, Domicile address or
atau sesuai KTP Kel Pulo, Kec.Kebayoran Baru, Jakarta address according to ID
Nomor telepon 021-522 8888 Telephone number
Jabatan Direktur UtamalPresident Director Title
2. Nama Debora Wahjutirto Tanoyo Name
Alamat kantor Graha BIP Lantai 10, Jalan Gatot Office address
Subroto Kay. 23, Jakarta Selatan 12930
Alamat domisili Permata Hijau Blok E/41 RT 011/004, Domicile address or
atau sesuai KTP Grogol Utara, Kebayoran Lama address according to ID
Nomor telepon 021-522-8888 Telephone number
Jabatan Direktur Keuangan / Finance Director Title
menyatakan bahwa: declare that
1. Kami bertanggung jawab atas penyusunan dan 1. We are responsible for the preparation and
penyajian laporan keuangan PT Bank Victoria presentation of the financial statements of
International Tbk; PT Bank Victoria International Tbk;
2. Laporan keuangan PT Bank Victoria International Tbk 2. The financial statements of PT Bank Victoria
telah disusun dan disajikan sesuai dengan Standar International Tbk have been prepared and presented
Akuntansi Keuangan di Indonesia; in accordance with Indonesian Financial Accounting
Standards;
3. a. Semua informasi dalam laporan keuangan 3. a. All information in the financial statements of
PT Bank Victoria International Tbk telah dimuat PT Bank Victoria International Tbk have been fully
secara lengkap dan benar; dan disclosed in a complete and truthful manner,' and
b. Laporan keuangan PT Bank Victoria International b. The financial statements of PT Bank Victoria
Tbk tidak mengandung informasi atau fakta International Tbk do not contain any incorrect
material yang tidak benar, dan tidak information or material fact, nor do they omit any
menghilangkan informasi atau fakta material; information or material fact;
4. Kami bertanggung jawab atas sistem pengendalian 4. We are responsible for the internal control system of
internal dalam PT Bank Victoria International Tbk. PT Bank Victoria International Tbk.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is made truthfully
Jakarta, 9 Maret/March 9, 2026
Atas Hama dan mewakili Direksi/For and on behalf of the Board of Directors of
PT Bank Victoria Interna tonal Tbk ~~t,.
,; ~ ~ ~ 't
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LL 30
MET
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D1ANX30017 ~ `69
~~
ACHMAD FRISCANTONO MBA \ DEBORA WAHJUTIRTO TANOYO
Direktur Utama/ President Director Direktur Keuangan/ Finance Director
Page 562
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen Indpendent Auditor’s Report
Laporan No. 00129/2.1505/AU.1/07/0242- Report No. 00129/2.1505/AU.1/07/0242-
5/1/III/2026 5/1/III/2026
Pemegang Saham, Dewan Komisaris, dan The Shareholders and the Boards of
Direksi Commissioners and Directors
PT Bank Victoria International Tbk PT Bank Victoria International Tbk
Opini Opinion
Kami telah mengaudit laporan keuangan We have audited the accompanying financial
PT Bank Victoria International Tbk (“Bank”) statements of PT Bank Victoria International Tbk
terlampir, yang terdiri dari laporan posisi (“Bank”), which comprise the statement of
keuangan tanggal 31 Desember 2025, serta financial position as of December 31, 2025, and
laporan laba rugi dan penghasilan komprehensif the statement of profit or loss and other
lain, laporan perubahan ekuitas, dan laporan arus comprehensive income, statement of changes in
kas untuk tahun yang berakhir pada tanggal equity, and statement of cash flows for the year
tersebut, serta catatan atas laporan keuangan, then ended, and notes to the financial statements,
termasuk informasi kebijakan 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 its financial performance
arus kasnya untuk tahun yang berakhir pada and cash flows for the year then ended, in
tanggal tersebut, sesuai dengan Standar accordance with Indonesian Financial Accounting
Akuntansi Keuangan di Indonesia. Standards.
Basis opini Basis for opinion
Kami melaksanakan audit kami berdasarkan We conducted our audits in accordance with
Standar Audit yang ditetapkan oleh Institut Standards on Auditing established by the
Akuntan Publik Indonesia (“IAPI”). Tanggung Indonesian Institute of Certified Public Accountants
jawab kami menurut standar tersebut diuraikan (“IICPA”). Our responsibilities under those
lebih lanjut dalam paragraf Tanggung Jawab standards are further described in the Auditor’s
Auditor terhadap Audit atas Laporan Keuangan Responsibilities for the Audit of the Financial
pada laporan kami. Kami independen terhadap Statements paragraph of our report. We are
Bank berdasarkan ketentuan etika yang relevan independent of the Bank in accordance with the
dalam audit kami atas laporan keuangan di ethical requirements relevant to our audits of the
Indonesia, dan kami telah memenuhi tanggung financial statements in Indonesia, and we have
jawab etika lainnya berdasarkan ketentuan fulfilled our other ethical responsibilities in
tersebut. Kami yakin bahwa bukti audit yang telah accordance with such requirements. We believe
kami peroleh adalah cukup dan tepat untuk that the audit evidence we have obtained is
menyediakan suatu basis bagi opini kami. sufficient and appropriate to provide a basis for our
opinion.
KAP Purwanto Susanti dan Surja
Registered Public Accountants KMK No. 69/MK/SK/2025 i
A member firm of Ernst & Young Global Limited
Page 563
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Indpendent Auditor’s Report (continued)
Laporan No. 00129/2.1505/AU.1/07/0242- Report No. 00129/2.1505/AU.1/07/0242-
5/1/III/2026 (lanjutan) 5/1/III/2026 (continued)
Hal audit utama Key audit matter
Hal audit utama adalah hal-hal yang, menurut Key audit matter is those matters that, in our
pertimbangan profesional kami, merupakan hal professional judgement, were of most significance
yang paling signifikan dalam audit kami atas in our audit of the financial statements of the
laporan keuangan periode kini. Hal audit utama current period. Such key audit matter were
tersebut disampaikan dalam konteks audit kami addressed in the context of our audit of the
atas laporan keuangan secara keseluruhan, dan financial statements taken as a whole, and in
dalam merumuskan opini kami atas laporan forming our opinion thereon, and we do not provide
keuangan terkait, dan kami tidak menyatakan a separate opinion on such key audit matter. For
suatu opini terpisah atas hal audit utama tersebut. each of the key audit matter below, our description
Untuk setiap hal audit utama di bawah ini, of how our audit addressed such key audit matter
penjelasan kami tentang bagaimana audit kami is provided in such context.
merespons hal tersebut disampaikan dalam
konteks tersebut.
Kami telah memenuhi tanggung jawab yang We have fulfilled the responsibilities described in
diuraikan dalam paragraf Tanggung Jawab the Auditor’s Responsibilities for the Audit of the
Auditor terhadap Audit atas Laporan Keuangan Financial Statements paragraph of our report,
pada laporan kami, termasuk sehubungan dengan including in relation to the key audit matter
hal audit utama yang dikomunikasikan di bawah communicated below. Accordingly, our audit
ini. Oleh karena itu, audit kami mencakup included the performance of procedures designed
pelaksanaan prosedur yang didesain untuk to respond to our assessment of the risks of
merespons penilaian kami atas risiko kesalahan material misstatements of the accompanying
penyajian material dalam laporan keuangan financial statements. The results of our audit
terlampir. Hasil prosedur audit kami, termasuk procedures, including the procedures performed to
prosedur yang dilakukan untuk merespons hal address the key audit matter below, provide the
audit utama di bawah ini, menyediakan basis bagi basis for our opinion on the accompanying financial
opini kami atas laporan keuangan terlampir. statements.
Cadangan kerugian penurunan nilai atas pinjaman Allowance for impairment losses of loans
yang diberikan
Penjelasan atas hal audit utama: Description of the key audit matter:
Pada tanggal 31 Desember 2025, nilai tercatat As of December 31, 2025, the balance of loans was
pinjaman yang diberikan adalah sebesar Rp22,4 amounted to Rp22.4 trillion, before allowance for
triliun, sebelum cadangan penurunan nilai sebesar impairment amounted to Rp558.6 billion.
Rp558,6 miliar. Pengungkapan atas hal ini Disclosures of these matters are described in Notes
diuraikan pada Catatan 11 atas laporan keuangan 11 to the accompanying financial statements.
terlampir.
Cadangan kerugian penurunan nilai atas pinjaman Allowance for impairment losses of loans is a key
yang diberikan adalah hal audit utama bagi kami audit matter to us because the carrying amounts of
karena nilai tercatat pinjaman yang diberikan dan loans and the allowance for impairment losses were
cadangan kerugian penurunan nilainya adalah significant to the financial statements, and the
signifikan terhadap laporan keuangan, dan calculation of allowance for impairment losses of
perhitungan cadangan kerugian penurunan nilai loans required application of significant judgment
tersebut memerlukan penerapan pertimbangan and estimation from the management, such as
dan estimasi signifikan dari manajemen, yaitu establishing model to calculate the allowance for
penentuan model untuk menghitung cadangan impairment, identification of credit exposures with
tersebut, identifikasi eksposur kredit yang significant deterioration in credit quality, and
mengalami penurunan kualitas kredit yang establishing key assumptions used in the model to
signifikan, dan penentuan asumsi utama yang calculate allowance for impairment losses (for
digunakan dalam model perhitungan cadangan exposures assessed on an individual or collective
kerugian penurunan nilai (untuk eksposur yang basis), which incorporated forward-looking
dinilai secara individu atau kolektif), termasuk macroeconomic factors.
faktor-faktor makroekonomi yang bersifat
perkiraan masa depan (forward-looking).
ii
A member firm of Ernst & Young Global Limited
Page 564
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Indpendent Auditor’s Report (continued)
Laporan No. 00129/2.1505/AU.1/07/0242- Report No. 00129/2.1505/AU.1/07/0242-
5/1/III/2026 (lanjutan) 5/1/III/2026 (continued)
Hal audit utama (lanjutan) Key audit matter (continued)
Cadangan kerugian penurunan nilai atas pinjaman Allowance for impairment losses of loans
yang diberikan (lanjutan) (continued)
Respons audit: Audit response:
Kami mengevaluasi dan menguji rancangan dan We evaluated and assessed the design and
efektivitas pengendalian utama atas proses operating effectiveness of key controls over the
pemberian pinjaman, penilaian kualitas pinjaman process of loan origination, regular internal credit
internal secara teratur, serta pencatatan dan quality assessments, and recording and monitoring
pengawasan pinjaman yang diberikan. Kami of the loans. We gained understanding over
memperoleh pemahaman tentang metodologi dan methodologies and financial model of the
model keuangan untuk perhitungan cadangan calculation of the impairment losses, and validated
kerugian penurunan nilai, serta melakukan inputs, bases, and key assumptions used in
validasi atas data masukan (input), dasar dan calculating the allowance for impairment losses by
asumsi utama yang digunakan dalam menghitung comparing to the Bank’s historical data and
cadangan kerugian penurunan nilai dengan observable market data. We also tested the
membandingkan ke data historis Bank dan classification into the three-stage credit quality of
informasi pasar yang dapat diobservasi. Kami juga loan portfolios in accordance with staging criteria
menguji tiga tahapan kualitas kredit portofolio established by the management regarding loans.
sesuai dengan kriteria tingkatan (staging) yang
ditetapkan oleh manajemen untuk pinjaman yang
diberikan.
Kami juga menguji konsistensi antara pengalaman We also evaluated consistency of historic
historis dan kondisi sekarang dengan kerugian experience and the current circumstances with
terkini pada portofolio serta menilai kewajaran recent losses in the portfolios and assessed the
penyesuaian asumsi masa depan, analisis faktor reasonableness of forward-looking adjustments,
ekonomi makro, dan beberapa skenario macroeconomic factor analysis and probability-
probabilitas tertimbang. weighted multiple scenarios.
Untuk cadangan kerugian penurunan nilai yang With respect to individually assessed impairment
ditentukan secara individual, kami mengevaluasi losses, we evaluated if timely identification was
bila identifikasi dilakukan secara tepat waktu made for exposures with significant deterioration
terhadap eksposur dengan penurunan kualitas in credit quality or exposures which have been
kredit yang signifikan atau yang telah mengalami impaired. For loans identified to be impaired, we
penurunan nilai. Untuk pinjaman yang assessed key assumptions on the expected futures
diidentifikasi mengalami penurunan nilai, kami cash flows, including the value of realizable
menilai asumsi utama atas arus kas masa depan collateral based on available market information or
yang akan diterima, termasuk nilai jaminan yang valuation prepared by the management’s expert or
dapat direalisasikan berdasarkan informasi pasar the management.
yang tersedia atau penilaian yang dilakukan oleh
pakar manajemen atau manajemen sendiri.
Kami memeriksa akurasi matematis perhitungan We tested mathematical accuracy of the
cadangan kerugian penurunan nilai dan menilai calculation of allowance for impairment losses and
kecukupan pengungkapan atas hal-hal ini pada we assessed the adequacy of disclosures for these
laporan keuangan terlampir. Kami melibatkan matters in the notes to the accompanying financial
pakar auditor kami dalam melakukan prosedur- statements. We involved our auditor’s experts in
prosedur di atas sesuai dengan keahliannya. the performance of these procedures in
accordance with their specific expertise.
iii
A member firm of Ernst & Young Global Limited
Page 565
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Indpendent Auditor’s Report (continued)
Laporan No. 00129/2.1505/AU.1/07/0242- Report No. 00129/2.1505/AU.1/07/0242-
5/1/III/2026 (lanjutan) 5/1/III/2026 (continued)
Informasi lain Other information
Manajemen bertanggung jawab atas informasi Management is responsible for the other
lain. Informasi lain terdiri dari informasi yang information. Other information comprises the
tercantum dalam Laporan Tahunan 2025 information included in the 2025 Annual Report
(“Laporan Tahunan”) selain laporan keuangan (“The Annual Report”) other than the
terlampir dan laporan auditor independen kami. accompanying financial statements and our
Laporan Tahunan diharapkan akan tersedia bagi Indpendent Auditor’s Report thereon. The Annual
kami setelah tanggal laporan auditor independen Report is expected to be made available to us after
ini. the date of this independent auditor’s report.
Opini kami atas laporan keuangan terlampir tidak Our opinion on the accompanying financial
mencakup Laporan Tahunan, dan oleh karena itu, statements does not cover the Annual Report, and
kami tidak menyatakan bentuk keyakinan apapun accordingly, we do not express any form of
atas Laporan Tahunan tersebut. assurance on the Annual Report.
Sehubungan dengan audit kami atas laporan In connection with our audit of the accompanying
keuangan terlampir, tanggung jawab kami adalah financial statements, our responsibility is to read
untuk membaca Laporan Tahunan ketika the Annual Report when it becomes available and,
tersedia dan, dalam melaksanakannya, in doing so, consider whether the Annual Report is
mempertimbangkan apakah Laporan Tahunan materially inconsistent with the accompanying
mengandung ketidakkonsistensian material financial statements or our knowledge obtained in
dengan laporan keuangan terlampir atau the audit, or otherwise appears to be materially
pemahaman yang kami peroleh selama audit, atau misstated.
mengandung kesalahan penyajian material.
Ketika kami membaca Laporan Tahunan, jika kami When we read the Annual Report, if we conclude
menyimpulkan bahwa terdapat suatu kesalahan that there is a material misstatement therein, we
penyajian material di dalamnya, kami diharuskan are required to communicate the matter to those
untuk mengomunikasikan hal tersebut kepada charged with governance and take appropriate
pihak yang bertanggung jawab atas tata kelola actions based on the applicable laws and
dan melakukan tindakan yang tepat berdasarkan regulations.
peraturan perundang-undangan yang berlaku.
Tanggung jawab manajemen dan pihak yang Responsibilities of management and those
bertanggung jawab atas tata kelola terhadap charged with governance for the financial
laporan keuangan statements
Manajemen bertanggung jawab atas penyusunan Management is responsible for the preparation and
dan penyajian wajar laporan keuangan tersebut fair presentation of the financial statements in
sesuai dengan Standar Akuntansi Keuangan di accordance with Indonesian Financial Accounting
Indonesia, dan atas pengendalian internal yang Standards, and for such internal control as
dianggap perlu oleh manajemen untuk management determines is necessary to enable the
memungkinkan penyusunan laporan keuangan preparation of financial statements that are free
yang bebas dari kesalahan penyajian material, from material misstatement, whether due to fraud
baik yang disebabkan oleh kecurangan maupun or error.
kesalahan.
iv
A member firm of Ernst & Young Global Limited
Page 566
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Indpendent Auditor’s Report (continued)
Laporan No. 00129/2.1505/AU.1/07/0242- Report No. 00129/2.1505/AU.1/07/0242-
5/1/III/2026 (lanjutan) 5/1/III/2026 (continued)
Tanggung jawab manajemen dan pihak yang Responsibilities of management and those
bertanggung jawab atas tata kelola terhadap charged with governance for the financial
laporan keuangan (lanjutan) statements (continued)
Dalam penyusunan laporan keuangan, In preparing the financial statements, management
manajemen bertanggung jawab untuk menilai is responsible for assessing the Bank’s ability to
kemampuan Bank dalam mempertahankan continue as a going concern, disclosing, as
kelangsungan usahanya, mengungkapkan, sesuai applicable, matters related to going concern, and
dengan kondisinya, hal-hal yang berkaitan dengan using the going concern basis of accounting, unless
kelangsungan usaha, dan menggunakan basis management either intends to liquidate the Bank or
akuntansi kelangsungan usaha, kecuali to cease its operations, or has no realistic
manajemen memiliki intensi untuk melikuidasi alternative but to do so.
Bank atau menghentikan operasi, atau tidak
memiliki alternatif yang realistis selain
melaksanakannya.
Pihak yang bertanggung jawab atas tata kelola Those charged with governance are responsible for
bertanggung jawab untuk mengawasi proses overseeing the Bank’s financial reporting process.
pelaporan keuangan Bank.
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan financial statements
Tujuan kami adalah untuk memeroleh keyakinan Our objectives are to obtain reasonable assurance
memadai tentang apakah laporan keuangan about whether the financial statements taken as a
secara keseluruhan bebas dari kesalahan whole are free from material misstatement,
penyajian material, baik yang disebabkan oleh whether due to fraud or error, and to issue an
kecurangan maupun kesalahan, dan untuk Indpendent Auditor’s Report that includes our
menerbitkan laporan auditor independen yang opinion. Reasonable assurance is a high level of
mencakup opini kami. Keyakinan memadai assurance, but is not a guarantee that an audit
merupakan suatu tingkat keyakinan tinggi, namun conducted in accordance with Standards on
bukan merupakan suatu jaminan bahwa audit Auditing established by the IICPA will always detect
yang dilaksanakan berdasarkan Standar Audit a material misstatement when it exists.
Misstatements can arise from fraud or error and
yang ditetapkan oleh IAPI akan selalu mendeteksi
are considered material if, individually or in the
kesalahan penyajian material ketika hal tersebut
aggregate, they could reasonably be expected to
ada. Kesalahan penyajian dapat disebabkan oleh influence the economic decisions of users taken on
kecurangan maupun kesalahan dan dianggap the basis of these financial statements.
material jika, baik secara individual maupun
agregat, dapat diekspektasikan secara wajar akan
memengaruhi keputusan ekonomi yang diambil
oleh pengguna berdasarkan laporan keuangan
tersebut.
v
A member firm of Ernst & Young Global Limited
Page 567
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Indpendent Auditor’s Report (continued)
Laporan No. 00129/2.1505/AU.1/07/0242- Report No. 00129/2.1505/AU.1/07/0242-
5/1/III/2026 (lanjutan) 5/1/III/2026 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan (lanjutan) financial statements (continued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards on
Standar Audit yang ditetapkan oleh IAPI, kami Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga:
Mengidentifikasi dan menilai risiko kesalahan Identify and assess the risks of material
penyajian material dalam laporan keuangan, misstatement of the financial statements,
baik yang disebabkan oleh kecurangan whether due to fraud or error, design and
maupun kesalahan, mendesain dan perform audit procedures responsive to such
melaksanakan prosedur audit yang responsif risks, and obtain audit evidence that is
terhadap risiko tersebut, serta memeroleh sufficient and appropriate to provide a basis for
bukti audit yang cukup dan tepat untuk our opinion. The risk of not detecting a material
menyediakan basis bagi opini kami. Risiko misstatement resulting from fraud is higher
tidak terdeteksinya suatu kesalahan than for one resulting from error, as fraud may
penyajian material yang disebabkan oleh involve collusion, forgery, intentional
kecurangan lebih tinggi dari yang disebabkan omissions, misrepresentations, or override of
oleh kesalahan, karena kecurangan dapat internal control.
melibatkan kolusi, pemalsuan, penghilangan
secara sengaja, pernyataan salah, atau
pengabaian atas pengendalian internal.
Memeroleh suatu pemahaman tentang Obtain an understanding of internal control
pengendalian internal yang relevan dengan relevant to the audit in order to design audit
audit untuk mendesain prosedur audit yang procedures that are appropriate in the
tepat sesuai dengan kondisinya, tetapi bukan circumstances, but not for the purpose of
untuk tujuan menyatakan opini atas expressing an opinion on the effectiveness of
keefektivitasan pengendalian internal Bank. the Bank’s internal control.
Mengevaluasi ketepatan kebijakan akuntansi Evaluate the appropriateness of accounting
yang digunakan serta kewajaran estimasi policies used and the reasonableness of
akuntansi dan pengungkapan terkait yang accounting estimates and related disclosures
dibuat oleh manajemen. made by management.
vi
A member firm of Ernst & Young Global Limited
Page 568
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Indpendent Auditor’s Report (continued)
Laporan No. 00129/2.1505/AU.1/07/0242- Report No. 00129/2.1505/AU.1/07/0242-
5/1/III/2026 (lanjutan) 5/1/III/2026 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan (lanjutan) financial statements (continued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards on
Standar Audit yang ditetapkan oleh IAPI, kami Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga: (lanjutan) (continued)
Menyimpulkan ketepatan penggunaan basis Conclude on the appropriateness of
akuntansi kelangsungan usaha oleh management's use of the going concern basis
manajemen dan, berdasarkan bukti audit yang of accounting and, based on the audit evidence
diperoleh, apakah terdapat suatu obtained, whether a material uncertainty exists
ketidakpastian material yang terkait dengan related to events or conditions that may cast
peristiwa atau kondisi yang dapat significant doubt on the Bank's ability to
menyebabkan keraguan signifikan atas continue as a going concern. If we conclude
kemampuan Bank untuk mempertahankan that a material uncertainty exists, we are
kelangsungan usahanya. Ketika kami required to draw attention in our Indpendent
menyimpulkan bahwa terdapat suatu Auditor’s Report to the related disclosures in
ketidakpastian material, kami diharuskan the financial statements or, if such disclosures
untuk menarik perhatian dalam laporan are inadequate, to modify our opinion. Our
auditor independen kami ke pengungkapan conclusion is based on the audit evidence
terkait dalam laporan keuangan atau, jika obtained up to the date of our Indpendent
pengungkapan tersebut tidak memadai, Auditor’s Report. However, future events or
memodifikasi opini kami. Kesimpulan kami conditions may cause the Bank to cease to
didasarkan pada bukti audit yang diperoleh continue as a going concern.
hingga tanggal laporan auditor independen
kami. Namun, peristiwa atau kondisi masa
depan dapat menyebabkan Bank tidak dapat
mempertahankan kelangsungan usaha.
Mengevaluasi penyajian, struktur, dan isi Evaluate the overall presentation, structure,
laporan keuangan secara keseluruhan, and content of the financial statements,
termasuk pengungkapannya, dan apakah including the disclosures, and whether the
laporan keuangan mencerminkan transaksi financial statements represent the underlying
dan peristiwa yang mendasarinya dengan transactions and events in a manner that
suatu cara yang mencapai penyajian wajar. achieves fair presentation.
Kami mengomunikasikan kepada pihak yang We communicate with those charged with
bertanggung jawab atas tata kelola mengenai, governance regarding, among other matters, the
antara lain, ruang lingkup dan saat yang planned scope and timing of the audit and
direncanakan atas audit serta temuan audit significant audit findings, including any significant
signifikan, termasuk setiap defisiensi signifikan deficiencies in internal control that we identify
dalam pengendalian internal yang teridentifikasi during our audit.
oleh kami selama audit.
vii
A member firm of Ernst & Young Global Limited
Page 569
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Indpendent Auditor's Report (continued)
Laporan No. 00129/2.1505/AU.1/07/0242- Report No. OOlZ9/Z.1505/AU.1/07/0242-
5/1/III/2026 (lanjutan) 5/1/lll/2026 (continued)
Tanggung jawab auditor terhadap audit atas Auditor's responsibilities for the audit of the
laporan keuangan (lanjutan) financial statements (continued)
Kami juga memberikan suatu pernyataan kepada We also provide those charged with governance
pihak yang bertanggung jawab atas tats kelola with a statement that we have complied with
bahwa kami telah mematuhi ketentuan etika yang relevant ethical requirements regarding
relevan mengenai independensi, dan independence, and to communicate with them all
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
wajar berpengaruh terhadap independensi kami, independence, and where applicable, related
dan, jika relevan, pengamanan terkait. safeguards.
Dari hal-hal yang dikomunikasikan kepada pihak From the matters communicated with those
yang bertanggung jawab atas tata kelola, kami charged with governance, we determine those
menentukan hal-hal tersebut yang paling matters that were of most significance in the audit
signifikan dalam audit atas laporan keuangan of the financial statements of the current period
periode kini dan oleh karenanya menjadi hal audit and are therefore the key audit matter. We
utama. Kami menguraikan hal audit utama describe such key audit matter in our Indpendent
tersebut dalam laporan auditor independen kami Auditor's Report unless laws or regulations
kecuali peraturan perundang-undangan melarang preclude public disclosure about such key audit
pengungkapan publik tentang hal audit utama matter or when, in extremely rare circumstances,
tersebut atau ketika, dalam kondisi yang sangat we determine that a key audit matter should not be
jarang terjadi, kami menentukan bahwa suatu hal communicated in our Indpendent Auditor's Report
audit utama tidak boleh dikomunikasikan dalam because the adverse consequences of doing so
laporan auditor independen kami karena would reasonably be expected to outweigh the
konsekuensi yang merugikan Bari public interest benefits of such communication.
mengomunikasikan hal tersebut akan
diekspektasikan secara wajar melebihi manfaat
kepentingan publik atas komunikasi tersebut.
KAP Purwanto Susanti dan Surja
Yovita
Registrasi Akuntan Publik No. AP.0242/Public Accountant Registration No. AP.0242
9 Maret 2026/March 9, 2026
viii
A member firm of Ernst & Young Global Limited
Page 570
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL Tbk
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
Tanggal 31 Desember 2025 As of December 31, 2025
(Dinyatakan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember 2025/ Catatan/ 31 Desember 2024/
December 31, 2025 Notes December 31, 2024
ASET ASSETS
Kas 46.336.157 2d,2i,4 71.600.262 Cash
Current accounts
Giro pada Bank Indonesia 1.238.091.018 2d,2j,5 1.401.052.981 with Bank Indonesia
Giro pada bank lain 317.275.973 2d,2j, 114.518.280 Current accounts with other banks
Dikurangi: Cadangan kerugian 2g,6 Less: Allowance for
penurunan nilai (5.945) (44.983) impairment losses
317.270.028 114.473.297
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 1.405.100.000 2d,2g, 12.200.000 and other banks
Dikurangi: Cadangan kerugian 2k,7 Less: Allowance for
penurunan nilai (67.613) (2.745) impairment losses
1.405.032.387 12.197.255
Efek-efek 10.075.611.567 2d,2g, 7.463.989.140 Marketable securities
Dikurangi: Cadangan kerugian 2l,8 Less: Allowance for
penurunan nilai (1.153.091) (1.266.198) impairment losses
10.074.458.476 7.462.722.942
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali - 2d,2n,9 197.775.620 resale agreement
Pendapatan bunga Interest income
yang masih akan diterima 333.747.595 2d,2g,10 320.839.465 receivables
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (8.633.381) (6.087.977) impairment losses
325.114.214 314.751.488
Pinjaman yang diberikan 2d,2g, Loans
- Pihak berelasi 219.630.937 2m,11,42 123.467.111 Related parties -
- Pihak ketiga 22.160.535.279 20.436.393.210 Third parties -
22.380.166.216 20.559.860.321
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (558.646.478) (446.965.878) impairment losses
21.821.519.738 20.112.894.443
Tagihan akseptasi 21.291.371 2o,12 17.791.739 Acceptences receivable
Penyertaan saham - 2p,13 219.933.809 Investments in shares
Biaya dibayar dimuka 38.252.898 2t,14 31.143.626 Prepaid expenses
Aset tetap dan aset hak-guna 486.379.470 2q,15 471.188.772 Fixed assets and right-of-use assets
Dikurangi: Akumulasi penyusutan (104.749.107) (79.755.235) Less: Accumulated depreciation
381.630.363 391.433.537
Agunan yang diambil alih 493.971.536 2g,2s,16 544.115.286 Foreclosed assets
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (198.248.541) (165.131.092) impairment losses
295.722.995 378.984.194
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes form an integral part of these
integral dari laporan keuangan ini. financial statements.
1
Page 571
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL Tbk
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2025 As of December 31, 2025
(Dinyatakan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember 2025/ Catatan/ 31 Desember 2024/
December 31, 2025 Notes December 31, 2024
ASET (lanjutan) ASSETS (continued)
Aset tak berwujud - bersih 13.641.635 2r,17 11.099.418 Intangible assets - net
Aset pajak tangguhan - bersih 93.096.279 2ab,24c 137.020.678 Deferred tax assets - net
Aset lain-lain 140.733.207 2g,2t,18 182.450.157 Other assets
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (10.493.682) (11.336.194) impairment losses
130.239.525 171.113.963
JUMLAH ASET 36.201.697.084 31.045.989.252 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Simpanan nasabah 2d,2u,19, Deposit from customers
- Pihak berelasi 558.103.775 42 671.950.439 Related parties -
- Pihak ketiga 23.736.594.329 22.660.161.061 Third parties -
24.294.698.104 23.332.111.500
Simpanan dari bank lain 2d,2u,20, Deposits from other banks
- Pihak berelasi - 42 532.305 Related parties -
- Pihak ketiga 2.580.560.150 590.485.667 Third parties -
2.580.560.150 591.017.972
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 693.569.220 2d,2n,21 587.475.014 repurchase agreement
Efek-efek yang diterbitkan 2v,22, Securities issued
- Pihak berelasi 538.660.000 42 147.885.000 Related parties -
- Pihak ketiga 3.421.340.000 2.162.115.000 Third parties -
3.960.000.000 2.310.000.000
Dikurangi: Biaya emisi yang Less: Unamortised
belum diamortisasi (37.618.861) (20.587.351) issuance cost
3.922.381.139 2.289.412.649
Liabilitas akseptasi 21.291.371 2o,23 17.005.026 Acceptances payable
Utang pajak 29.424.010 2ab,24a 26.451.979 Taxes payable
Liabilitas imbalan kerja karyawan 64.232.439 2ac,27b 54.003.307 Employee benefits obligation
Beban yang masih harus dibayar 127.214.976 2d,25 113.752.567 Accrued expense
Liabilitas lain-lain 99.404.455 2d,26 101.299.580 Other liabilities
JUMLAH LIABILITAS 31.832.775.864 27.112.529.594 TOTAL LIABILITIES
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes form an integral part of these
integral dari laporan keuangan ini. financial statements.
2
Page 572
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL Tbk
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2025 As of December 31, 2025
(Dinyatakan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember 2025/ Catatan/ 31 Desember 2024/
December 31, 2025 Notes December 31, 2024
LIABILITAS DAN EKUITAS (lanjutan) LIABILITIES AND EQUITY (continued)
EKUITAS EQUITY
Modal saham - nilai nominal Rp100 Share capital - par value
(nilai penuh) per saham Rp100 (full amount) per share
Modal dasar - Authorised capital -
41.000.000.000 lembar saham 41,000,000,000 shares as of
pada 31 Desember 2025 dan December 31, 2025 and
2024 2024
Modal ditempatkan dan disetor Issued and fully paid
penuh – 18.419.418.828 capital – 18,419,418,828
dan 15.848.532.906 saham and 15,848,532,906 shares
masing-masing pada tanggal as of December 31, 2025
31 Desember 2025 dan 2024 1.841.941.883 28 1.584.853.291 and 2024, respectively
Tambahan modal disetor 667.788.605 29 668.370.810 Additional paid-in capital
Keuntungan/(kerugian) yang belum Unrealised gain/(loss) on changes in
direalisasi atas perubahan nilai wajar fair value of marketable
efek-efek yang diukur pada securities measured at fair value
nilai wajar melalui penghasilan through other comprehensive
komprehensif lain, setelah pajak 28.293.139 2d,2l (25.504.113) income, net of tax
Surplus revaluasi aset tetap, Gain on revaluation of
setelah pajak 299.310.130 316.445.478 fixed assets, net of tax
Pengukuran kembali atas liabilitas Remeasurements on employee
imbalan kerja, setelah pajak 4.471.007 11.058.011 benefit liabilities, net of tax
Saldo laba: Retained earnings:
- Telah ditentukan penggunaannya 252.200.000 31 227.200.000 Appropriated -
- Belum ditentukan penggunaannya 1.274.916.456 1.151.036.181 Unappropriated -
JUMLAH EKUITAS 4.368.921.220 3.933.459.658 TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS 36.201.697.084 31.045.989.252 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes form an integral part of these
integral dari laporan keuangan ini. financial statements.
3
Page 573
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL Tbk
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENT OF PROFIT OR LOSS AND
KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Untuk Tahun yang berakhir pada tanggal For the Year Ended
31 Desember 2025 December 31, 2025
(Dinyatakan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31
Catatan/
2025 Notes 2024
PENDAPATAN DAN BEBAN OPERATING INCOME
OPERASIONAL AND EXPENSES
Pendapatan bunga 2.302.353.975 2y,32 2.076.267.755 Interest income
Beban bunga (1.743.636.716) 2y,33 (1.527.667.207) Interest expense
Pendapatan bunga - bersih 558.717.259 548.600.548 Interest income - net
Pendapatan operasional lainnya Other operating income
Pendapatan dari investasi Income from investment in
reksadana 37.760.750 21.747.990 mutual funds
Keuntungan atas penjualan Gains on sale of securities
efek-efek yang diukur pada measured at fair
nilai wajar melalui laba rugi value through
dan penghasilan profit or loss and other
komprehensif lain - bersih 95.855.658 2d 32.464.070 comprehensive income - net
Provisi dan komisi selain dari Fees and commissions from
pinjaman 8.121.993 2z 7.888.853 transactions other than loans
Lain-lain - bersih 391.538.455 34 303.634.738 Others - net
Jumlah pendapatan
operasional lainnya 533.276.856 365.735.651 Total other operating income
Beban operasional lainnya Other operating expenses
Beban penyisihan kerugian Provision for impairment losses
penurunan nilai aset keuangan (308.301.623) 2g,35 (202.042.492) on financial assets
(Beban)/pembalikan penyisihan (Provision)/reversal
kerugian penurunan nilai for impairment losses
aset non-keuangan (33.117.449) 2h,35 86.739.397 on non-financial assets
Keuntungan/(kerugian) yang Unrealised profit/(loss)
belum terealisasi atas Gain/(loss) on changes in fair value
perubahan nilai wajar efek-efek of securities measured
yang diukur pada nilai at fair value through
wajar melalui laba rugi - bersih 3.428.335 2d (7.500.945) profit or loss - net
General and administrative
Beban umum dan administrasi (228.136.558) 2aa,36 (203.382.859) expenses
Beban tenaga kerja (193.892.183) 2aa,37 (175.619.075) Personnel expenses
Lain-lain (110.006.121) 38 (119.560.177) Others
Jumlah beban operasional lainnya (870.025.599) (621.366.151) Total other operating expenses
LABA OPERASIONAL 221.968.516 292.970.048 PROFIT FROM OPERATIONS
Beban Non-Operasional - Bersih (59.614.901) 39 (144.309.924) Non-Operating Expenses - Net
LABA SEBELUM BEBAN PROFIT BEFORE
PAJAK PENGHASILAN 162.353.615 148.660.124 INCOME TAX EXPENSE
BEBAN PAJAK INCOME TAX
PENGHASILAN - BERSIH (30.608.688) 2ab,24b (30.800.886) EXPENSES - NET
LABA BERSIH NET PROFIT
TAHUN BERJALAN 131.744.927 117.859.238 FOR THE YEAR
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes form an integral part of these
integral dari laporan keuangan ini. financial statements.
4
Page 574
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL Tbk
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENT OF PROFIT OR LOSS AND
KOMPREHENSIF LAIN (lanjutan) OTHER COMPREHENSIVE INCOME (continued)
Untuk Tahun yang berakhir pada tanggal For the Year Ended
31 Desember 2025 December 31, 2025
(Dinyatakan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31
Catatan/
2025 Notes 2024
PENGHASILAN OTHER COMPREHENSIVE
KOMPREHENSIF LAIN INCOME
Pos-pos yang akan direklasifikasi Items that would be reclassified
ke laba rugi to profit or loss
Perubahan nilai wajar Changes in fair value of
efek-efek yang diukur pada marketable securities
nilai wajar melalui penghasilan measured at fair value through
komprehensif lain 68.970.836 2d,2l (11.117.726) other comprehensive income
Pajak tangguhan terkait (15.173.584) 24c 2.445.900 Related deferred income tax
53.797.252 (8.671.826)
Pos yang tidak akan Items that would never be
direklasifikasi ke laba rugi reclassified to profit or loss
Surplus revaluasi aset - bersih (17.135.347) 2q (66.010.674) Gain from revaluation asset - net
Pengukuran kembali atas Remeasurements on
liabilitas imbalan kerja (8.444.877) 27b (10.780.629) employee benefit liabilities
Pajak tangguhan terkait 1.857.873 24c 2.371.738 Related deferred income tax
(23.722.351) (74.419.565)
PENGHASILAN (RUGI) OTHER COMPREHENSIVE
KOMPREHENSIF LAIN, INCOME (LOSS), NET OF
SETELAH PAJAK PENGHASILAN 30.074.901 (83.091.391) INCOME TAX
JUMLAH PENGHASILAN TOTAL COMPREHENSIVE
KOMPREHENSIF 161.819.828 34.767.847 INCOME
LABA BERSIH PER SAHAM INCOME PER SHARE
Dasar (Rupiah penuh) 7,15 2ad,40 7,44 Basic (full Rupiah)
Dilusian (Rupiah penuh) 7,15 2ad,40 7,44 Diluted (full Rupiah)
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes form an integral part of these
integral dari laporan keuangan ini. financial statements.
5
Page 575
The original financial statements included herein are in Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL Tbk
LAPORAN PERUBAHAN EKUITAS STATEMENT OF CHANGES IN EQUITY
Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2025 For the Year Ended December 31, 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Indonesian Rupiah, unless otherwise stated)
Keuntungan
(kerugian) yang
belum direalisasi
atas perubahan
nilai wajar efek-
efek yang diukur
pada nilai wajar
melalui penghasilan
komprehensif lain -
setelah pajak/
Unrealised gain
(loss) on changes Pengukuran
in fair value of kembali atas
Modal marketable liabilitas imbalan
ditempatkan securities Surplus revaluasi kerja - setelah
dan disetor measured at fair aset tetap - pajak/ Saldo laba/ Retained earnings
penuh/ Tambahan value through other setelah pajak/ Remeasurements
Issued and modal disetor/ comprehensive Gain on revaluation on employee Telah ditentukan Belum ditentukan
Catatan/ fully paid Additional paid- income - of fixed assets - benefit liabilities - penggunaannya/ penggunaannya/ Jumlah/
Notes capital in capital net of tax net of tax net of tax Appropriated Unappropriated Total
Saldo per 1 Januari 2025 1.584.853.291 668.370.810 (25.504.113) 316.445.478 11.058.011 227.200.000 1.151.036.181 3.933.459.658 Balance as of January 1, 2025
Dana setoran modal 28 257.088.592 - - - - - - 257.088.592 Capital deposit fund
Biaya emisi efek 29 - (582.205) - - - - - (582.205) Issuance cost
Aset keuangan yang diukur Financial assets measured at
pada nilai wajar melalui fair value through other
penghasilan komprehensif comprehensive income,
lain, setelah pajak - - 53.797.252 - - - - 53.797.252 net of tax
Reklasifikasi surplus atas revaluasi Reclassification of surplus on
aset tetap - - - (17.135.348) - - 17.135.348 - revaluation of fixed assets
Pengukuran Kembali atas liabilitas Remeasurement on employee benefit
imbalan kerja - - - - (6.587.004) - - (6.587.004) liabilities, net of tax
Pembentukan cadangan umum - - - - - 25.000.000 (25.000.000) - Establishment of general reserves
Laba bersih tahun berjalan - - - - - - 131.744.927 131.744.927 Net income for the year
Saldo per 31 Desember 2025 1.841.941.883 667.788.605 28.293.139 299.310.130 4.471.007 252.200.000 1.274.916.456 4.368.921.220 Balance as of December 31, 2025
Catatan atas laporan keuangan terlampir merupakan bagian integral dari laporan keuangan ini. The accompanying notes form an integral part of these financial statements.
6
Page 576
The original financial statements included herein are in Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL Tbk
LAPORAN PERUBAHAN EKUITAS (lanjutan) STATEMENT OF CHANGES IN EQUITY (continued)
Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2025 For the Year Ended December 31, 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Indonesian Rupiah, unless otherwise stated)
Kerugian yang
belum direalisasi
atas perubahan
nilai wajar efek-
efek yang diukur
pada nilai wajar
melalui penghasilan
komprehensif lain -
setelah pajak/
Unrealised
loss on changes Pengukuran
in fair value of kembali atas
Modal marketable liabilitas imbalan
ditempatkan securities Surplus revaluasi kerja - setelah
dan disetor measured at fair aset tetap - pajak/ Saldo laba/ Retained earnings
penuh/ Tambahan value through other setelah pajak/ Remeasurements
Issued and modal disetor/ comprehensive Gain on revaluation on employee Telah ditentukan Belum ditentukan
Catatan/ fully paid Additional paid- income – of fixed assets - benefit liabilities - penggunaannya/ penggunaannya/ Jumlah/
Notes capital in capital net of tax net of tax net of tax Appropriated Unappropriated Total
Saldo per 1 Januari 2024 1.584.823.578 668.684.728 (16.832.287) 382.456.152 19.466.902 202.200.000 983.985.937 3.824.785.010 Balance as of January 1, 2024
Dana setoran modal 28 29.713 - - - - - - 29.713 Capital deposit fund
Biaya emisi efek 29 - (313.918) - - - - - (313.918) Issuance cost
Penghasilan komprehensif lain: Other comprehensive income:
Aset keuangan yang diukur Financial assets measured at
pada nilai wajar melalui fair value through other
penghasilan komprehensif comprehensive income,
lain, setelah pajak - - (8.671.826) - - - - (8.671.826) net of tax
Surplus atas revaluasi aset tetap Gain on revaluation of fixed assets
dan properti terbengkalai - bersih - - - 8.180.332 - - - 8.180.332 and abandoned properties – net
Reklasifikasi surplus atas revaluasi Reclassification of Surplus on
aset tetap - - - (74.191.006) - - 74.191.006 - revaluation of fixed assets
Pengukuran Kembali atas liabilitas Remeasurement on employee benefit
imbalan kerja - - - - (8.408.891) - - (8.408.891) liabilities, net of tax
Pembentukan cadangan umum - - - - - 25.000.000 (25.000.000) - Establishment of general reserves
Laba bersih tahun berjalan - - - - - - 117.859.238 117.859.238 Net income for the year
Saldo per 31 Desember 2024 1.584.853.291 668.370.810 (25.504.113) 316.445.478 11.058.011 227.200.000 1.151.036.181 3.933.459.658 Balance as of December 31, 2024
Catatan atas laporan keuangan terlampir merupakan bagian integral dari laporan keuangan ini. The accompanying notes form an integral part of these financial statements.
7
Page 577
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL Tbk
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended
31 Desember 2025 December 31, 2025
(Dinyatakan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31
Catatan/
2025 Notes 2024
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan dari pendapatan Receipt from interest
bunga dan komisi 2.287.221.465 2.141.595.439 income and commissions
Pembayaran bunga (1.731.406.600) (1.498.663.826) Payment of interest expenses
Penerimaan dari pendapatan Receipt from other
operasional lainnya 430.725.088 361.686.471 operating income
Penerimaan dari penjualan Receipt from sale
agunan yang diambil alih 58.013.195 206.825.700 of foreclosed assets
Pembayaran beban umum Payment of general and
dan administrasi (195.014.741) (175.914.872) administrative expenses
Pembayaran beban tenaga kerja (189.134.782) (168.824.753) Payment of personnel expenses
Pembayaran beban Payments of other
operasional lainnya (147.331.539) (166.668.398) operating expenses
513.072.086 700.035.761
(Kenaikan)/penurunan dalam (Increase)/decrease
aset operasi: in operating assets:
Pinjaman yang diberikan (2.011.657.629) (2.321.959.007) Loans
Agunan yang diambil alih (38.729.154) - Foreclosed assets
Beban dibayar dimuka (7.109.272) (5.678.602) Prepaid expenses
Tagihan akseptasi (3.499.632) (5.316.900) Acceptances receivable
Aset hak-guna (1.687.257) (2.619.166) Right-of-use assets
Aset lain-lain 41.716.951 (81.275.966) Other assets
Efek-efek yang dibeli dengan Securities purchased
janji dijual kembali 200.000.000 9 438.956.934 under resale agreements
Kenaikan/(penurunan) dalam Increase/(decrease)
kewajiban operasi: on operating liabilities:
Simpanan dari bank lain 1.989.542.178 (513.785.388) Deposits from other banks
Simpanan nasabah 962.586.604 902.931.008 Deposits from customers
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 106.094.206 (55.791.716) repurchase agreements
Utang pajak lainnya 2.972.031 24a (2.858.462) Other tax payables
Liabilitas akseptasi 4.286.345 5.045.215 Acceptances payable
Arus kas bersih diperoleh dari Net cash flow provided
/(digunakan untuk) /(used in) by
aktivitas operasi 1.757.587.457 (942.316.289) operating activities
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes form an integral part of these
integral dari laporan keuangan ini. financial statements.
8
Page 578
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL Tbk
LAPORAN ARUS KAS (lanjutan) STATEMENT OF CASH FLOWS (continued)
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended
31 Desember 2025 December 31, 2025
(Dinyatakan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31
Catatan/
2025 Notes 2024
ARUS KAS DARI AKTIVITAS NET CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Penerimaaan dari penyertaan saham 322.493.298 13 - Receive from investment in shares
Hasil penjualan aset tetap 190.120 15 28.782.400 Proceeds from sale of fixed assets
Pembelian aset tetap (16.229.169) 15 (19.802.096) Purchase of fixed assets
Pembelian aset tak berwujud (7.944.400) 17 (5.893.171) Purchase of intangible assets
Purchase of marketable
Pembelian efek-efek (2.539.223.256) (1.197.044.074) securities
Arus kas bersih digunakan untuk Net cash used in
aktivitas investasi (2.240.713.407) (1.193.956.941) investing activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITIES
Penambahan modal disetor 257.088.592 28 29.713 Additional paid-in capital
Penerbitan obligasi 2.000.000.000 22 1.000.000.000 Bonds issuance
Pelunasan jatuh tempo obligasi (350.000.000) 22 (50.000.000) Bonds repayment
Pembayaran sewa (15.948.812) (12.635.205) Payment for lease
Pembayaran emisi efek (582.205) 29 (313.918) Payment for issuance cost
Arus kas bersih diperoleh Net cash flow provided
dari aktivitas pendanaan 1.890.557.575 937.080.590 from financing activities
KENAIKAN/(PENURUNAN) NET INCREASE/(DECREASE)
BERSIH KAS OF CASH AND CASH
DAN SETARA KAS 1.407.431.625 (1.199.192.640) EQUIVALENTS
KAS DAN SETARA CASH AND CASH EQUIVALENTS
KAS PADA AWAL TAHUN 1.599.371.523 2.798.564.163 AT BEGINNING OF THE YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
PADA AKHIR TAHUN 3.006.803.148 1.599.371.523 AT END OF THE YEAR
Kas dan setara kas terdiri dari: Cash and cash equivalent consist of:
Kas 46.336.157 4 71.600.262 Cash
Current accounts
Giro pada Bank Indonesia 1.238.091.018 5 1.401.052.981 with Bank Indonesia
Current accounts with
Giro pada bank lain 317.275.973 6 114.518.280 other banks
Penempatan pada Bank Placements with
Indonesia dan Bank Bank Indonesia and other
lain dibawah 3 bulan 1.405.100.000 7b 12.200.000 Banks less than 3 months
Jumlah kas dan setara kas 3.006.803.148 1.599.371.523 Total cash and cash equivalents
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes form an integral part of these
integral dari laporan keuangan ini. financial statements.
9
Page 579
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM 1. GENERAL INFORMATION
a. Pendirian dan informasi umum a. Establishment and general information
PT Bank Victoria International Tbk (“Bank”) PT Bank Victoria International Tbk (“the Bank”)
didirikan pada tanggal 28 Oktober 1992 was established on October 28, 1992 based on
berdasarkan Akta Notaris A. Partomuan Pohan, Notarial Deed No. 71 of A. Partomuan Pohan,
S.H., LL.M., No. 71 yang selanjutnya diadakan S.H., LL.M., subsequently amended by Deed
pembetulan dengan Akta No. 30 tanggal No. 30 dated June 8, 1993 from the same notary.
8 Juni 1993 dari Notaris yang sama. Akta The deed of establishment was approved by the
pendirian tersebut disahkan oleh Menteri Ministry of Justice of the Republic of Indonesia in
Kehakiman Republik Indonesia melalui Surat its Decision Letter No. C2-4903.HT.01.01.TH 93
Keputusan No. C2-4903.HT.01.01.TH 93 dated June 19, 1993 and was registered at the
tanggal 19 Juni 1993 dan telah didaftarkan pada State Court Secretary in North Jakarta
Kepaniteraan Pengadilan Negeri Jakarta Utara No. 342/Leg/1993 dated June 29, 1993 also was
No. 342/Leg/1993 tanggal 29 Juni 1993 serta published in Supplement No. 2602 to the State
telah diumumkan dalam Berita Negara Republik Gazette of the Republic of Indonesia
Indonesia No. 39, Tambahan No. 2602 tanggal No. 39 dated May 15, 1998. The Bank’s articles
15 Mei 1998. Anggaran Dasar Bank telah of association has been amended several times,
beberapa kali mengalami perubahan, perubahan and the latest was based on Notarial Deed
terakhir Anggaran Dasar dengan Akta No. 26 No. 26 dated July 2, 2024 of Fathiah Helmi, S.H.,
tanggal 2 Juli 2024 yang dibuat dihadapan a notary in Jakarta which has been
Fathiah Helmi, S.H., Notaris di Jakarta yang approved by Ministry of Law and Human Rights
telah mendapatkan Penerimaan Pemberitahuan of the Republic of Indonesia
Perubahan Anggaran Dasar dari Kementerian No. AHU-AH.01.03.0167336 dated July 2, 2024
Hukum dan Hak Asasi Manusia Republik and has been accepted and recorded in
Indonesia No. AHU-AH.01.03.0167336 tanggal database of Legal Entities Administration System
2 Juli 2024 dan telah diterima dan dicatat dalam of the Ministry of Law and Human Rights of the
database Sistem Administrasi Badan Hukum Republic of Indonesia in its Letter
Kementerian Hukum dan Hak Asasi Manusia No. AHU-0131745.AH.01.11 dated July 2, 2024.
Republik Indonesia No. AHU-0131745.AH.01.11
Tahun 2024 tanggal 2 Juli 2024.
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 Bank’s activities is to
menjalankan usaha sebagai bank umum sesuai engage in commercial banking activities in
dengan ketentuan dan perundang-undangan accordance with the existing regulations. The
yang berlaku. Bank mulai beroperasi secara Bank commenced its commercial operations on
komersial pada tanggal 5 Oktober 1994 sesuai October 5, 1994 based on the operating
dengan izin usaha yang diberikan oleh Menteri license from the Ministry of Finance of the
Keuangan Republik Indonesia dalam Surat Republic of Indonesia in its Decision Letter
Keputusan No. 402/KMK.017/1994 tanggal No. 402/KMK.017/1994 dated August 10, 1994.
10 Agustus 1994.
Bank telah mendapatkan izin menjadi bank Bank was approved as a foreign exchange bank
devisa pada tanggal 13 Desember 2016 sesuai on December 13, 2016 in accordance with
dengan Surat Kepala Departemen Perizinan dan Head of Licensing and Banking Information
Informasi Perbankan - Otoritas Jasa Keuangan Department Letter - Financial Services Authority
No. S-423/PB.12/2016 dan efektif beroperasi (“OJK”) No. S-423/PB.12/2016 and effectively
menjadi bank devisa pada tanggal commenced as a foreign exchange bank on
20 Februari 2017. Bank memperoleh izin usaha February 20, 2017. The Bank obtained a license
sebagai pedagang valuta asing dari Bank as money changer from Bank Indonesia based
Indonesia berdasarkan Surat on Letter No. 029/126/UOPM dated March 25,
No. 029/126/UOPM tanggal 25 Maret 1997. 1997.
10
Page 580
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
a. Pendirian dan informasi umum (lanjutan) a. Establishment and general information
(continued)
Kantor Pusat Bank berlokasi di Graha BIP Lantai The Bank’s Head Office is located at Graha BIP
10, Jalan Gatot Subroto Kav. 23 Jakarta. 10th Floor, Jalan Gatot Subroto Kav. 23 Jakarta.
Bank memiliki kantor pusat, dengan kantor The Bank has operational head office and a
cabang utama, kantor cabang pembantu, dan number of branches, sub-branches, and cash
kantor kas sebagai berikut (tidak diaudit): offices as follows (unaudited):
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Kantor Pusat 1 1 Head Office
Kantor Cabang 14 14 Branches
Kantor Cabang Pembantu 21 24 Sub-Branches
Kantor Cabang Fungsional 1 - Functional Sub-Branches
b. Penawaran umum saham dan penerbitan b. Public offering of the Bank’s shares and
obligasi Bank issuance of bonds
Penawaran umum saham Public offering of shares
Pada tanggal 4 September 1999, Bank On September 4, 1999, the Bank obtained an
memperoleh pernyataan efektif dari Ketua effective notification from the Chairman of the
Badan Pengawas Pasar Modal (Bapepam) Capital Market Supervisory Agency (Bapepam)
melalui Surat No. S-835/PM/1999 untuk through Letter No. S-835/PM/1999 to conduct an
melakukan penawaran umum perdana kepada initial public offering of 250,000,000 shares with
masyarakat sejumlah 250.000.000 saham a par value and an offering price of Rp100 (full
dengan nilai nominal dan harga penawaran amount) per share and 80,000,000 Series I
sebesar Rp100 (nilai penuh) per saham dan Warrants. On September 30, 1999, the Bank’s
sejumlah 80.000.000 Waran Seri I. Pada tanggal shares have been listed in Jakarta Stock
30 September 1999, saham tersebut telah Exchange.
dicatatkan pada Bursa Efek Jakarta.
Pada tanggal 14 Agustus 2000, Bank On August 14, 2000, the Bank obtained an
memperoleh pernyataan efektif dari Ketua effective notification from the Chairman of
Bapepam melalui Surat No.S-2044/PM/2000 Bapepam through Letter No. S-2044/PM/2000 to
untuk melakukan Penawaran Umum Terbatas conduct Limited Public Offering (LPO) I to issue
(PUT) I kepada para pemegang saham dalam Preemptive Rights of 614,000,000 shares with a
rangka penerbitan Hak Memesan Efek Terlebih par value of Rp100 (full amount) and an offering
Dahulu sejumlah 614.000.000 saham dengan price of Rp115 (full amount) per share and
nilai nominal sebesar Rp100 (nilai penuh) dan 85,960,000 Series II Warrants. On September
harga penawaran sebesar Rp115 (nilai penuh) 28, 2000, these shares had been listed in Jakarta
per saham dan sejumlah 85.960.000 Waran Seri Stock Exchange. From LPO I, the shares that
II. Pada tanggal 28 September 2000, saham were undertaken by the entitled shareholders
tersebut telah dicatatkan pada Bursa Efek was 100,000,000 shares.
Jakarta. Dari PUT I ini, jumlah yang diambil oleh
pemegang saham yang berhak sejumlah
100.000.000 saham.
Pada tanggal 21 Februari 2003, Bank On February 21, 2003, the Bank obtained an
memperoleh pernyataan efektif dari Ketua effective notification from the Chairman of
Bapepam melalui Surat No. S-36/PM/2003 untuk Bapepam through Letter No. S-36/PM/2003 to
melakukan PUT II dengan Hak Memesan Efek conduct LPO II to issue Pre-emptive Rights of
Terlebih Dahulu sejumlah 705.243.360 saham 705,243,360 shares with a par value and an
dengan nilai nominal dan harga penawaran offering price of Rp100 (full amount) per share
sebesar Rp100 (nilai penuh) per saham dan and 423,146,016 Series III Warrants.
sejumlah 423.146.016 Waran Seri III.
11
Page 581
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
b. Penawaran umum saham dan penerbitan b. Public offering of the Bank’s shares and
obligasi Bank (lanjutan) issuance of bonds (continued)
Penawaran umum saham (lanjutan) Public offering of shares (continued)
Pada tanggal 20 Maret 2003, saham tersebut On March 20, 2003, these shares had been listed
telah dicatatkan pada Bursa Efek Jakarta. Dari in Jakarta Stock Exchange. From LPO II, the
PUT II ini, jumlah yang diambil oleh pemegang shares that were undertaken by the entitled
saham yang berhak sejumlah 400.000.000 shareholders was 400,000,000 shares.
saham.
Pada tanggal 12 September 2006, Bank On September 12, 2006, the Bank obtained an
memperoleh pernyataan efektif dari Ketua effective notification from the Chairman of Capital
Badan Pengawas Pasar Modal dan Lembaga Market and Financial Institutions Supervisory
Keuangan (Bapepam dan LK) melalui Surat Agency (Bapepam and LK) through Letter
No. S-452/BL/2006 untuk melakukan PUT III No. S-452/BL/2006 to conduct LPO III of
sejumlah 670.363.760 saham dengan nilai 670,363,760 shares with a par value of Rp100
nominal sebesar Rp100 (nilai penuh) dan harga (full amount) and an offering price of Rp115 (full
penawaran sebesar Rp115 (nilai penuh) per amount) per share and 469,277,676 Series IV
saham dan sebanyak-banyaknya 469.277.676 Warrants. On July 13, 2006, these shares had
Waran Seri IV. Pada tanggal 13 Juli 2006, saham been listed in Indonesia Stock Exchange. From
tersebut telah dicatatkan pada Bursa Efek LPO III, the shares that were undertaken by the
Indonesia. Dari PUT III ini, jumlah yang diambil entitled shareholders was 670,363,760 shares.
oleh pemegang saham yang berhak sejumlah
670.363.760 saham.
Pada tanggal 26 Juni 2008, Bank memperoleh On June 26, 2008, the Bank obtained an effective
pernyataan efektif dari Ketua Bapepam dan LK notification from the Chairman
melalui Surat No. S-4114/BL/2008 untuk of Bapepam and LK through Letter
melakukan PUT IV sejumlah 1.167.498.560 No. S-4114/BL/2008 to conduct LPO IV of
saham dengan nilai nominal dan harga 1,167,498,560 shares with a par value and an
penawaran sebesar Rp100 (nilai penuh) per offering price of Rp100 (full amount) per share
saham dan sejumlah 630.449.220 Waran and 630,449,220 Series V Warrants.
Seri V.
Pada tanggal 17 September 2011, Bank On September 17, 2011, the Bank obtained
memperoleh pernyataan efektif dari Ketua an effective notification from the Chairman
Bapepam dan LK melalui Surat of Bapepam and LK through Letter
No. S-6737/BL/2011 untuk melakukan PUT V No. S-6737/BL/2011 to conduct LPO V of
sejumlah 1.954.919.259 saham dengan nilai 1,954,919,259 shares with a par value and an
nominal dan harga penawaran sebesar Rp100 offering price of Rp100 (full amount) per share
(nilai penuh) per saham dan sejumlah and 1,448,939,990 Series VI Warrants.
1.448.939.990 Waran Seri VI.
Berikut adalah kronologis jumlah modal saham The chronological overview of total issued and
yang ditempatkan dan disetor penuh serta fully paid capital and shares listed at stock
saham yang dicatatkan pada bursa efek di exchange in Indonesia from Initial Public Offering
Indonesia sejak Penawaran Umum Perdana up to December 31, 2025 is as follows:
sampai dengan tanggal 31 Desember 2025:
Jumlah saham/
Number of shares
Saham yang berasal dari Penawaran Umum Shares from Initial Public
Perdana pada tahun 1999 250.000.000 Offering in 1999
Saham yang berasal dari pendiri 250.000.000 Founder’s shares
Saham yang berasal dari kapitalisasi Shares from capitalisation of
saldo laba 34.000.000 retained earnings
12
Page 582
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
b. Penawaran umum saham dan penerbitan b. Public offering of the Bank’s shares and
obligasi Bank (lanjutan) issuance of bonds (continued)
Penawaran umum saham (lanjutan) Public offering of shares (continued)
Berikut adalah kronologis jumlah modal saham The chronological overview of total issued and
yang ditempatkan dan disetor penuh serta fully paid capital and shares listed at stock
saham yang dicatatkan pada bursa efek di exchange in Indonesia from Initial Public Offering
Indonesia sejak Penawaran Umum Perdana up to December 31, 2025 is as follows:
sampai dengan tanggal 31 Desember 2025: (continued)
(lanjutan)
Jumlah saham/
Number of shares
Saham yang berasal dari Penawaran Umum Shares from Limited Public Offering with
Terbatas I dengan Hak Memesan Efek Preemptive Rights
Terlebih Dahulu pada tahun 2000 100.000.000 (Rights Issue) I in 2000
Saham yang berasal dari Pelaksanaan Shares from Exercise of
Waran Seri I dan II pada tahun 2002 66.793.400 Series I and II Warrants in 2002
Saham yang berasal dari Penawaran Umum Shares from Limited Public Offering
Terbatas II dengan Hak Memesan Efek with Preemptive Rights
Terlebih Dahulu pada tahun 2003 400.000.000 (Rights Issue) II in 2003
Saham yang berasal dari Pelaksanaan Shares from Exercise of
Waran Seri III pada tahun 2004 193.799.960 Series III Warrants in 2004
Saham yang berasal dari Pelaksanaan Shares from Exercise of
Waran Seri III pada tahun 2006 46.200.000 Series III Warrants in 2006
Saham yang berasal dari Penawaran Umum Shares from Limited Public Offering
Terbatas III dengan Hak Memesan Efek with Preemptive Rights
Terlebih Dahulu pada tahun 2006 670.363.760 (Rights Issue) III in 2006
Saham yang berasal dari Pelaksanaan Shares from Exercise of
Waran Seri IV pada tahun 2007 323.840.000 Series IV Warrants in 2007
Saham yang berasal dari Penawaran Umum Shares from Limited Public Offering
Terbatas IV dengan Hak Memesan Efek with Preemptive Rights
Terlebih Dahulu pada tahun 2008 1.167.498.560 (Rights Issue) IV in 2008
Saham yang berasal dari Pelaksanaan Shares from Exercise of
Waran Seri IV dan V pada tahun 2009 344.244.500 Series IV and V Warrants in 2009
Saham yang berasal dari Pelaksanaan Shares from Exercise of
Waran Seri IV dan V pada tahun 2010 249.707.135 Series IV and V Warrants in 2010
Saham yang berasal dari Penawaran Umum Shares from Limited Public Offering
Terbatas V dengan Hak Memesan Efek with Preemptive Rights
Terlebih Dahulu pada tahun 2011 1.954.919.259 (Rights Issue) V in 2011
Saham yang berasal dari Penerbitan Saham Shares from Issuance of
Tanpa Hak Memesan Efek Terlebih Shares without
Dahulu pada tahun 2011 414.580.000 Preemptive Rights in 2011
Saham yang berasal dari Pelaksanaan Shares from Exercise of
Waran Seri IV dan V pada tahun 2011 81.724.314 Series IV and V Warrants in 2011
Saham yang berasal dari Pelaksanaan Shares from Exercise of
Waran Seri V dan VI pada tahun 2012 56.673.554 Series V and VI Warrants in 2012
Saham yang berasal dari Pelaksanaan Shares from Exercise of
Waran Seri V dan VI pada tahun 2013 25.923.831 Series V and VI Warrants in 2013
Saham yang berasal dari Pelaksanaan Shares from Exercise of
Waran Seri VI pada tahun 2014 508.898.707 Series VI Warrants in 2014
Saham yang berasal dari Pelaksanaan Shares from Exercise of
Waran Seri VI pada tahun 2015 300 Series VI Warrants in 2015
Saham yang berasal dari Pelaksanaan Shares from Exercise of
Waran Seri VI pada tahun 2016 751.486.547 Series VI Warrants in 2016
Saham yang berasal dari Penerbitan Saham Shares from Exercise of
Tanpa Hak Memesan Efek Additional Shares Without
Terlebih Dahulu pada tahun 2016 780.394.335 Preemptive Rights in 2016
Saham yang berasal dari Penerbitan Saham Shares from Exercise of
Tanpa Hak Memesan Efek Additional Shares Without
Terlebih Dahulu pada tahun 2019 280.898.877 Preemptive Rights in 2019
Saham yang berasal dari Penerbitan Saham Shares from Exercise of
Tanpa Hak Memesan Efek Additional Shares Without
Terlebih Dahulu pada tahun 2021 1.535.185.529 Preemptive Rights in 2021
13
Page 583
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
b. Penawaran umum saham dan penerbitan b. Public offering of the Bank’s shares and
obligasi Bank (lanjutan) issuance of bonds (continued)
Penawaran umum saham (lanjutan) Public offering of shares (continued)
Berikut adalah kronologis jumlah modal saham The chronological overview of total issued and
yang ditempatkan dan disetor penuh serta fully paid capital and shares listed at Indonesia
saham yang dicatatkan pada Bursa Efek Stock Exchange from Initial Public Offering up to
Indonesia sejak Penawaran Umum Perdana December 31, 2025 is as follows: (continued)
sampai dengan tanggal 31 Desember 2025:
(lanjutan)
Jumlah saham/
Number of shares
Saham yang berasal dari Penawaran Umum Shares from Limited Public Offering
Terbatas VI dengan Hak Memesan Efek with Preemptive Rights
Terlebih Dahulu pada tahun 2022 2.553.461.919 (Rights Issue) VI in 2022
Saham yang berasal dari Penawaran Umum Shares from Limited Public Offering
Terbatas VII dengan Hak Memesan Efek with Preemptive Rights
Terlebih Dahulu pada tahun 2022 2.807.640.227 (Rights Issue) VII in 2022
Saham yang berasal dari Pelaksanaan Shares from Exercise of
Waran Seri VII pada tahun 2023 1.064 Series VII Warrants in 2023
Saham yang berasal dari Pelaksanaan Shares from Exercise of
Waran Seri VII pada tahun 2024 297.128 Series VII Warrants in 2024
Saham yang berasal dari Pelaksanaan Shares from Exercise of
Waran Seri VII pada tahun 2025 2.570.885.922 Series VII Warrants in 2025
Jumlah modal saham yang ditempatkan dan
disetor penuh 18.419.418.828 *) Total issued and fully paid capital
*)
Jumlah modal saham yang ditempatkan dan disetor penuh Number of shares issued and fully paid *)
termasuk 1% saham yang tidak diperdagangkan pada includes 1% of delisted shares in the Indonesia Stock
PT Bursa Efek Indonesia (delisted) sesuai ketentuan Exchange accordance with Government Regulation
Peraturan Pemerintah RI No. 29 tahun 1999. No. 29 Year 1999.
Penawaran umum obligasi Public offering of bonds
Pada tanggal 28 Desember 1999, Bank On December 28, 1999, the Bank obtained an
memperoleh pernyataan efektif dari Ketua effective notification from the Chairman of
Bapepam melalui Surat No. S-2683/PM/1999 Bapepam through Letter No. S-2683/PM/1999 for
untuk melakukan penawaran umum Obligasi the public offering of Bank Victoria Bonds I Year
Bank Victoria I Tahun 2000 sejumlah 2000 amounting to Rp100,000,000. On March
Rp100.000.000. Pada tanggal 14 Maret 2000, 14, 2000, the Bonds had been listed in Surabaya
Obligasi tersebut telah dicatatkan pada Bursa Stock Exchange.
Efek Surabaya.
Pada tanggal 9 Maret 2007, Bank memperoleh On March 9, 2007, the Bank obtained an effective
pernyataan efektif dari Ketua Bapepam dan LK notification from the Chairman of Bapepam and
melalui Surat No. S-1080/BL/2007 untuk LK through Letter No. S-1080/BL/2007 for the
melakukan penawaran umum Obligasi Bank public offering of Bank Victoria Bonds II Year
Victoria II Tahun 2007 dan Obligasi Subordinasi 2007 and Bank Victoria Subordinated Bonds I
Bank Victoria I Tahun 2007 masing-masing Year 2007, each amounting to Rp200,000,000.
sejumlah Rp200.000.000. Pada tanggal On March 22, 2007, the Bonds had been listed in
22 Maret 2007, Obligasi-obligasi tersebut telah Indonesia Stock Exchange.
dicatatkan pada Bursa Efek Indonesia.
14
Page 584
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
b. Penawaran umum saham dan penerbitan b. Public offering of the Bank’s shares and
obligasi Bank (lanjutan) issuance of bonds (continued)
Penawaran umum obligasi (lanjutan) Public offering of bonds (continued)
Pada tanggal 19 September 2012, Bank On September 19, 2012, the Bank obtained
memperoleh pernyataan efektif dari an effective notification from the Chairman
Ketua Bapepam dan LK melalui Surat of Bapepam and LK through Letter
No. S-7574/BL/2012 untuk melakukan No. S-7574/BL/2012 for the public offering
penawaran umum Obligasi Bank Victoria III of Bank Victoria Bonds III Year 2012 and
Tahun 2012 dan Obligasi Subordinasi Bank Bank Victoria Subordinated Bonds II
Victoria II Tahun 2012 masing-masing sejumlah Year 2012, amounting to Rp200,000,000
Rp200.000.000 dan Rp300.000.000. Pada and Rp300,000,000, respectively. On
tanggal 28 September 2012, Obligasi-obligasi September 28, 2012, the Bonds had been listed
tersebut telah dicatatkan pada Bursa Efek in Indonesia Stock Exchange.
Indonesia.
Pada tanggal 21 September 2017, Bank On September 21, 2017, the Bank obtained the
memperoleh pernyataan efektif dari Dewan notice of effectivity from Financial Services
Komisioner Otoritas Jasa Keuangan (“OJK”) Authority Board of Commissioner through Letter
melalui Surat No. S-340/D.04/2017 untuk No. S-340/D.04/2017 for the public offering of
melakukan penawaran umum Obligasi Continuing Bonds I Bank Victoria Phase I year
Berkelanjutan I Bank Victoria Tahap I Tahun 2017 and Subordinated Bonds I Bank Victoria
2017 dan Obligasi Subordinasi Berkelanjutan I Phase I Year 2017 in amount of
Bank Victoria Tahap I Tahun 2017 masing- Rp300,000,000 and Rp50,000,000, respectively.
masing sejumlah Rp300.000.000 dan On July 12, 2017, these bonds were listed on the
Rp50.000.000. Pada tanggal 12 Juli 2017, Indonesia Stock Exchange.
Obligasi-obligasi tersebut telah dicatatkan pada
Bursa Efek Indonesia.
Pada tanggal 5 September 2018, Bank On September 5, 2018, Bank continues the
melakukan Penawaran Umum Obligasi Public Offering of Bank Victoria Continuing
Berkelanjutan I Bank Victoria Tahap II Tahun Bonds I Phase II Year 2018 and Bank Victoria
2018 dan Obligasi Subordinasi Berkelanjutan I Subordinated Bonds I Phase II Year 2018. The
Bank Victoria Tahap II Tahun 2018. Obligasi Continuing Bonds offered comprise of 2 (two)
Berkelanjutan yang ditawarkan terdiri series, Series A amounted to Rp100,000,000 and
dari 2 (dua) seri Obligasi, yaitu Seri A Series B amounted to Rp200,000,000, while the
sejumlah Rp100.000.000 dan Seri B sejumlah Subordinated Bonds offered amounted to
Rp200.000.000, sedangkan Obligasi Rp350,000,000.
Subordinasi sebesar Rp350.000.000.
Pada tanggal 24 September 2019, Bank On September 24, 2019, Bank obtained an
memperoleh pernyataan efektif dari Dewan effective notification from the Chairman of FSA
Komisioner Otoritas Jasa Keuangan (“OJK”) through Letter No. S-85/D.04/2019 for
melalui Surat No. S-85/D.04/2019 untuk continuous offering of Continuing Bonds II Phase
melakukan Penawaran Umum Berkelanjutan I Year 2019 and Bank Victoria Subordinated
Obligasi Berkelanjutan II Bank Victoria Tahap I Bonds II Phase I Year 2019, which has been
Tahun 2019 dan Obligasi Subordinasi listed on the Indonesia Stock Exchange on
Berkelanjutan II Bank Victoria Tahap I Tahun July 1, 2019, amounting to Rp100,000,000 and
2019 serta telah dicatatkan pada Bursa Efek Rp250,000,000, respectively.
Indonesia 1 Juli 2019 masing-masing sejumlah
Rp100.000.000 dan Rp250.000.000.
Pada tanggal 8 November 2019, Bank On November 8, 2019, the Bank issued Bank
menerbitkan Obligasi Subordinasi Berkelanjutan Victoria Continuing Subordinated Bonds II Phase
II Bank Victoria Tahap II Tahun 2019 sebesar II Year 2019 amounting to Rp150,000,000.
Rp150.000.000.
15
Page 585
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
b. Penawaran umum saham dan penerbitan b. Public offering of the Bank’s shares and
obligasi Bank (lanjutan) issuance of bonds (continued)
Penawaran umum obligasi (lanjutan) Public offering of bonds (continued)
Pada tanggal 1 April 2020, Bank menerbitkan On April 1, 2020, the Bank issued Bank Victoria
Obligasi Subordinasi Berkelanjutan II Bank Continuing Subordinated Bonds II Phase III Year
Victoria Tahap III Tahun 2020 sebesar 2020 amounting to Rp60,000,000.
Rp60.000.000.
Pada tanggal 28 Februari 2023, Bank On February 28, 2023, the Bank received an
memperoleh pernyataan efektif dari Dewan effective statement from the Financial Services
Komisioner Otoritas Jasa Keuangan ("OJK") Authority's ("OJK") Board of Commissioners
melalui Surat No. S-64/D.04/2023 untuk through Letter No. S-64/D.04/2023 to conduct a
melakukan Penawaran Umum Berkelanjutan Continuing Public Offering of Bank Victoria
Obligasi Berkelanjutan III Bank Victoria Tahap I Continuing Bonds III Phase I Year 2023 Series A
Tahun 2023 Seri A dan Obligasi Berkelanjutan III and Bank Victoria Continuing Bonds III Phase I
Bank Victoria Tahap I Tahun 2023 Seri B serta Year 2023 Series B, which were listed on the
telah dicatatkan pada Bursa Efek Indonesia pada Indonesian Stock Exchange on March 10, 2023,
tanggal 10 Maret 2023 masing-masing sejumlah each amounting to Rp300,000,000 and
Rp300.000.000 dan Rp200.000.000. Rp200,000,000 respectively.
Pada tanggal 28 Juni 2024, Bank memperoleh On June 28, 2024, the Bank received an effective
pemberitahuan efektifnya pernyataan statement from the Financial Services Authority's
pendaftaran dari Dewan Komisioner Otoritas ("OJK") Board of Commissioners through Letter
Jasa Keuangan (“OJK”) melalui Surat No. S-87/D.04/2024 for the public offering of
No. S-87/D.04/2024 dalam rangka melakukan Bank Victoria Continuing Subordinated Bonds III
Penawaran Umum Obligasi Subordinasi Phase I Year 2024, which were listed on the
Berkelanjutan III Bank Victoria Tahap I Tahun Indonesian Stock Exchange on July 12, 2024,
2024 serta telah dicatatkan pada Bursa Efek amounting to Rp500,000,000.
Indonesia pada tanggal 12 Juli 2024 sejumlah
Rp500.000.000.
Pada tanggal 12 Juli 2024, Bank menerbitkan On July 12, 2024, the Bank issued Bank Victoria
Obligasi Berkelanjutan III Bank Victoria Tahap II Continuing Bonds III Phase II Year 2024
Tahun 2024 sebesar Rp500.000.000 amounting to Rp500,000,000 (Note 22).
(Catatan 22).
Pada tanggal 18 Juni 2025, Bank menerbitkan On June 18, 2025, the Bank issued Bank Victoria
Obligasi Subordinasi Berkelanjutan III Tahap II Subordinated Continuing Bonds III Phase II Year
Tahun 2025 sebesar Rp500.000.000 2025 amounting to Rp500,000,000 (Note 22).
(Catatan 22).
Pada tanggal 26 Juni 2025, Bank memperoleh On June 26, 2025, the Bank received an effective
pemberitahuan efektifnya pernyataan statement from the Financial Services Authority's
pendaftaran dari Dewan Komisioner Otoritas ("OJK") Board of Commissioners through Letter
Jasa Keuangan (“OJK”) melalui Surat No. S-55/D.04/2025 for the public offering of
No. S-55/D.04/2025 dalam rangka melakukan Bank Victoria Continuing Bonds IV Phase I Year
Penawaran Umum Berkelanjutan Obligasi 2025, which were listed on the Indonesian Stock
Berkelanjutan IV Bank Victoria Tahap I Tahun Exchange on July 04, 2025, amounting to
2025 serta telah dicatatkan pada Bursa Efek Rp750,000,000.
Indonesia pada tanggal 04 Juli 2025 sejumlah
Rp750.000.000.
Pada tanggal 26 September 2025, Bank On September 26, 2025, the Bank issued Bank
menerbitkan Obligasi Berkelanjutan IV Tahap II Victoria Continuing Bonds IV Phase II Year 2025
Tahun 2025 sebesar Rp750.000.000 amounting to Rp750,000,000 (Note 22).
(Catatan 22).
16
Page 586
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
c. Entitas anak dan asosiasi c. Subsidiaries and associate entity
Entitas anak Subsidiaries
Bank merupakan pemegang saham pengendali The Bank is the controlling stockholder and has
dan memiliki pengaruh signifikan atas Entitas a significant control over the Subsidiaries as
anak sebagai berikut: follows:
Jumlah aset/
Persentase Total Assets
Jenis usaha/ kepemilikan/ 31 Desember/ 31 Desember/
Entitas Anak/ Nature of Percentage of December 31, December 31,
Subsidiary business ownership 2025 2024
Reksadana / Mutual Funds:
Batavia Proteksi Reksadana
Andalan 7 Terproteksi 100% 155.119.938 162.787.521
Mega Dana Reksadana
Terproteksi VIII Terproteksi 100% 42.495.964 42.499.762
Entitas asosiasi Associate entity
Tahun operasi Jumlah aset/
Persentase komersial/ Total Assets
Jenis usaha/ kepemilikan/ Start of 31 Desember/ 31 Desember/
Entitas Asosiasi/ Nature of Percentage of commercial December 31, December 31,
Associate Entity business ownership operations 2025 2024
PT Bank Victoria
Syariah Sharia banking 19,81% 1966 - 3.314.468.601
Berdasarkan Akta Notaris Veronika Lily Dharma, Based on Notarial Deed No. 15 dated
S.H. No. 15 tanggal 7 September 2007, Notaris September 7, 2007 of Veronika Lily Dharma,
di Jakarta, Bank mengakuisisi 99,80% saham S.H., a Notary in Jakarta, the Bank acquired
PT Bank Swaguna (“Entitas Anak”). Pada 99.80% shareholding of PT Bank Swaguna
tanggal 13 Desember 2007, Bank melakukan (“Subsidiary”). On December 13, 2007, the Bank
penambahan modal di Entitas Anak sehingga had an additional capital in the Subsidiary which
kepemilikan Bank menjadi 99,98% sesuai increased the Bank’s ownership to 99.98% based
dengan Akta Notaris Veronika Lily Dharma, S.H. on Notarial Deed No. 26 of Veronika Lily Dharma,
No. 26 tanggal 13 Desember 2007. S.H. dated December 13, 2007.
Pada tanggal 30 Maret 2017 dan 18 Desember On March 30, 2017 and December 18, 2017,
2017, setelah mendapatkan persetujuan OJK after obtaining approval from OJK based on
berdasarkan Surat No. S-33/PB.33/2017 tanggal Letter No. S-33/PB.33/2017 dated March 30,
30 Maret 2017 dan No. S-170/PB.33/2017 2017 and No. S-170/PB.33/2017 dated
tanggal 18 Desember 2017, Bank melakukan December 18, 2017, the Bank put additional
penambahan modal pada Entitas Anak sebesar capital of Rp60,000,000,000 and
Rp60.000.000.000 dan Rp40.000.000.000 Rp40,000,000,000 (full amount) into Subsidiary,
(nilai penuh) sehingga kepemilikan Bank menjadi which increase the Bank’s ownership to 99.99%.
99,99%.
17
Page 587
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
c. Entitas anak dan asosiasi (lanjutan) c. Subsidiaries and associate entity (continued)
Pada tanggal 24 Oktober 2019, Bank melakukan On October 24, 2019, the Bank put additional
penambahan modal pada Entitas Anak sebesar capital of Rp50,000,000,000 (full amount) into
Rp50.000.000.000 (nilai penuh) sehingga Subsidiary, which increase the Bank’s ownership
kepemilikan Bank menjadi 99,99% dan telah to 99.99% and obtained the approval from OJK
mendapatkan persetujuan OJK berdasarkan based on Letter No. S-53/PB.33/2019 dated
Surat No. S-53/PB.33/2019 tanggal October 22, 2019.
22 Oktober 2019.
Entitas Anak telah mengalami perubahan nama The Subsidiary changed its name to PT Bank
menjadi PT Bank Victoria Syariah sesuai dengan Victoria Syariah based on Deed No. 5 dated
Akta No. 5 tanggal 6 Agustus 2009 dan Akta August 6, 2009 and No. 24 dated November 27,
No. 24 tanggal 27 November 2009 dari Notaris 2009 of Erni Rohaini, S.H., M.B.A., a Notary in
Erni Rohaini, S.H., M.B.A., Notaris di Jakarta. Jakarta. The notarial deed was approved by the
Akta tersebut telah disetujui oleh Menteri Hukum Ministry of Law and Human Rights of the
dan Hak Asasi Manusia Republik Indonesia Republic of Indonesia in its Decision Letter
dalam Surat Keputusan No. AHU-02731.AH.01.02 Year 2010 dated
No. AHU-02731.AH.01.02 tahun 2010 tanggal January 19, 2010. The changes of subsidiary’s
19 Januari 2010. Perubahan kegiatan usaha business from conventional banking to sharia
bank umum konvensional menjadi bank umum banking was approved by Bank Indonesia based
syariah telah mendapatkan izin dari Bank on the Decision of the Governor of Bank
Indonesia berdasarkan Keputusan Gubernur Indonesia No. 12/8/KEP.GBI/DPG/2010 dated
Bank Indonesia No. 12/8/KEP.GBI/DPG/2010 February 10, 2010. The Subsidiary started its
tertanggal 10 Februari 2010. Selanjutnya, Entitas operations as a Sharia Bank on April 1, 2010.
Anak beroperasi dengan prinsip Syariah mulai
tanggal 1 April 2010.
Pada tanggal 22 Desember 2022, Bank On December 22, 2022, Bank divested 80%
melakukan divestasi 80% kepemilikan di entitas ownership in subsidiary, PT Bank Victoria
anak, PT Bank Victoria Syariah, oleh karena itu Syariah, therefore since December 23, 2022,
sejak 23 Desember 2022, Bank tidak lagi Bank is no longer controlled PT Bank Victoria
mengendalikan PT Bank Victoria Syariah. Syariah.
Pada tanggal 05 Juni 2025, Bank melakukan On June 05, 2025, the Bank conducted a sale
transaksi penjualan atas saham yang dimiliki transaction of shares owned in PT Bank Victoria
pada PT Bank Victoria Syariah kepada PT Bank Syariah to PT Bank Tabungan Negara
Tabungan Negara (“Persero”) Tbk, sesuai (“Persero”) Tbk, in accordance with the deed of
dengan akta Jual Beli Pengambilalihan Saham Sale and Purchase of Acquisition of Shares in
dalam PT Bank Victoria Syariah No. 13 PT Bank Victoria Syariah No. 13 dated June 05,
tertanggal 05 Juni 2025 dibuat dihadapan 2025 of Ashoya Ratam S.H., M.Kn, Notary in
Ashoya Ratam S.H., M.Kn, Notaris di Jakarta. Jakarta.
18
Page 588
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
d. Dewan Komisaris dan Direksi, Komite dan d. Boards of Commissioners and Directors,
Karyawan Committee and Employees
Susunan Dewan Komisaris dan Direksi Bank The composition of the Bank’s Boards of
pada tanggal 31 Desember 2025 dan 2024 Commissioners and Directors as of
adalah sebagai berikut: December 31, 2025 and 2024 are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Dewan Komisaris Board of Commissioners
Komisaris Utama Zaenal Zaenal President
Independen Abidin Ph.D. Abidin Ph.D. Commissioner
Komisaris Gunawan Gunawan Independent
Independen Tenggarahardja Tenggarahardja Commisioner
Komisaris Sia Leng Ho Sia Leng Ho Commissioner
Direksi Board of Directors
Direktur Utama Achmad Achmad President Director
Friscantono MBA Friscantono MBA
Wakil Direktur Utama Rusli Rusli Vice President Director
Direktur Keuangan Debora Wahjutirto Debora Wahjutirto Finance Director
Tanoyo Tanoyo
Direktur Lembing Lembing Director
Direktur Kepatuhan Risk Management
dan Manajemen Risiko Tamunan Tamunan and Compliance Director
Susunan Dewan Komisaris dan Direksi pada The composition of the Boards of Commissioners
tanggal 31 Desember 2025 dan 2024 tersebut di and Directors as of December 31, 2025 and 2024
atas telah diterima dan dicatat di dalam database had been accepted and recorded in the database
Sistem Administrasi Badan Hukum Kementerian of Legal Entities Administration System of the
Hukum dan Hak Asasi Manusia Republik Ministry of Laws and Human Rights of the
Indonesia berdasarkan Surat No. AHU- Republic of Indonesia in its Letter No. AHU-
AH.01.09-0306553 tanggal 4 Juli 2025. AH.01.09-0306553 dated July 4, 2025.
Susunan Komite Audit pada tanggal The composition of the Audit Committee as of
31 Desember 2025 dan 2024 adalah sebagai December 31, 2025 and 2024 are as follows:
berikut:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Ketua Zaenal Zaenal Chairman
Abidin Ph.D. Abidin Ph.D.
Anggota Medi Sejati Yozef Member
Abdulrachman*)
Anggota Taufiq Akbar**) Medi Sejati Member
*) *)
Yozef Abdulrachman telah mengakhiri masa jabatannya sebagai Anggota Yozef Abdulrachman completed his term of office as a Member of Audit
Komite Audit efektif pada tanggal 1 Agustus 2025. Committee effective on August 1, 2025.
**) **)
Taufiq Akbar ditunjuk sebagai Anggota Komite Audit efektif pada tanggal 1 Taufiq Akbar is appointed as a Member of Audit Committee effectively on
Agustus 2025 August 1, 2025
19
Page 589
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
d. Dewan Komisaris dan Direksi, Komite dan d. Boards of Commissioners and Directors,
Karyawan (lanjutan) Committee and Employees (continued)
Pembentukan Komite Audit Bank telah sesuai Establishment of the Bank’s Audit Committee is
dengan Peraturan Otoritas Jasa Keuangan in compliance with Financial Service Authority
No. 55/POJK.04/2015 tanggal 23 Desember regulation No. 55/POJK.04/2015 dated
2015 tentang Pembentukan dan Pedoman December 23, 2015 regarding Establishment
Pelaksanaan Kerja Komite Audit dan Peraturan and Guideline for Implementation Duty of
Otoritas Jasa Keuangan No. 17 Tahun 2023 Audit Committee and Financial Service
tanggal 14 September 2023 tentang Penerapan Authority regulation No. 17 Year 2023 dated
Tata Kelola Bagi Bank Umum. September 14, 2023 regarding the
Implementation of Governance for Commercial
Banks.
Susunan Komite Pemantau Risiko pada tanggal The composition of the Risk Monitoring
31 Desember 2025 dan 2024 adalah sebagai Committee as of December 31, 2025 and 2024
berikut: are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Ketua Zaenal Gunawan Chairman
Abidin Ph.D.*) Tenggarahardja
Anggota Gunawan Zaenal Member
Tenggarahardja Abidin Ph.D.
Anggota Medi Sejati Yozef Member
Abdulrachman***)
Anggota Taufiq Akbar**) Medi Sejati Member
Susunan Komite Nominasi dan Remunerasi The composition of the Nomination and
pada tanggal 31 Desember 2025 dan 2024 Remuneration Committee as of December 31,
adalah sebagai berikut: 2025 and 2024 are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Ketua Gunawan Gunawan Chairman
Tenggarahardja Tenggarahardja
Anggota Sia Leng Ho Sia Leng Ho Member
Anggota Syahda Candra Syahda Candra Member
Sekretaris Perusahaan dan Kepala Internal Audit The Corporate Secretary and Internal Audit Head
pada tanggal 31 Desember 2025 dan 2024 as of December 31, 2025 and 2024 are as
adalah sebagai berikut: follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Sekretaris Perusahaan Caprie Ardira Caprie Ardira Corporate Secretary
Azhar Azhar
Kepala Internal Audit Djoko Soenjojo Djoko Soenjojo Internal Audit Head
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024 the Bank had
Bank memiliki karyawan masing-masing 723 and 746 employees, respectively
sejumlah 723 dan 746 karyawan (tidak diaudit). (unaudited).
*) *)
Zaenal Abidin Ph.D. ditunjuk sebagai Ketua Komite Pemantau Risiko efektif Zaenal Abidin Ph.D. is appointed as a Chairman of Risk Monitoring
pada tanggal 1 Agustus 2025 Committee effectively on August 1, 2025
**) **)
Taufiq Akbar ditunjuk sebagai Anggota Komite Pemantau Risiko efektif pada Taufiq Akbar is appointed as a Member of Risk Monitoring Committee
tanggal 1 Agustus 2025 effectively on August 1, 2025
***) ***)
Yozef Abdulrachman telah mengakhiri masa jabatannya sebagai Anggota Yozef Abdulrachman completed his term of office as a Member of Risk
Komite Pemantau Risiko efektif pada tanggal 1 Agustus 2025. Monitoring Committee effective on August 1, 2025.
20
Page 590
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
e. Pemegang saham akhir e. Ultimate shareholders
Pemegang saham pengendali langsung dan The direct controlling shareholder and ultimate
pemegang saham akhir Bank pada tanggal shareholder of the Bank as of December 31,
31 Desember 2025 dan 2024 adalah masing- 2025 and 2024 are PT Victoria Investama Tbk
masing PT Victoria Investama Tbk dan Suzanna and Suzanna Tanojo, respectively.
Tanojo.
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL POLICIES INFORMATION
Manajemen Bank bertanggungjawab atas The Bank’s management is responsible for the
penyusunan dan penyajian wajar laporan keuangan preparation and fair presentation of these financial
ini sesuai dengan Standar Akuntansi Keuangan di statements, which were completed and authorised for
Indonesia, yang diselesaikan dan diotorisasi untuk issuance by the Board of Directors of the Bank on
diterbitkan oleh Direksi Bank pada tanggal March 9, 2026.
9 Maret 2026.
Kebijakan akuntansi utama yang diterapkan dalam The principal accounting policies adopted in
penyusunan laporan keuangan adalah seperti preparing the financial statements of the Bank are set
dijabarkan di bawah ini: out below:
a. Dasar penyajian laporan keuangan a. Basis of preparation of the financial
statements
Laporan keuangan telah disusun dan disajikan The financial statements were prepared and
sesuai dengan dengan Standar Akuntansi presented in accordance with Indonesian
Keuangan di Indonesia yang mencakup Financial Accounting Standards issued by the
Pernyataan dan Interpretasi yang diterbitkan Board of Financial Accounting Standards of
oleh Dewan Standar Akuntansi Keuangan Ikatan Indonesian Institute of Accountants and the
Akuntan Indonesia dan Dewan Standar Board of Accounting Standards of the
Akuntansi Ikatan Akuntan Indonesia serta Indonesian Institute of Accountants and the
Peraturan No. VIII.G.7 tentang “Penyajian dan Regulation of No. VIII.G.7 regarding “Guidliness
Pengungkapan Laporan Keuangan Emiten atau on Financial Statements Presentation and
Perusahaan Publik”. disclosure for Issuers or Public Companies”.
Laporan keuangan disusun berdasarkan harga The financial statements have been prepared
perolehan kecuali untuk aset keuangan yang under the historical cost convention, except for
diukur pada nilai wajar melalui pendapatan financial assets measure as fair value through
komprehensif lain (“FVOCI”) dan aset keuangan other comprehensive income (“FVOCI”) and
yang diukur pada nilai wajar melalui laporan laba financial assets held at fair value through profit
rugi (“FVTPL”). Laporan keuangan disusun or loss (“FVTPL”). The financial statements are
berdasarkan akuntansi berbasis akrual, kecuali prepared under the accrual basis of accounting,
untuk laporan arus kas. except for the statement of cash flows.
Seluruh angka dalam laporan keuangan ini, All figures in the financial statements are
kecuali dinyatakan secara khusus, dibulatkan rounded to and stated in thousands of Rupiah,
menjadi dan disajikan dalam ribuan Rupiah yang unless otherwise stated.
terdekat.
21
Page 591
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
a. Dasar penyajian laporan keuangan (lanjutan) a. Basis of preparation of the financial
statements (continued)
Laporan arus kas disusun dengan menggunakan The statement of cash flows were prepared
metode langsung dengan mengelompokkan based on the direct method with cash flows
arus kas dalam aktivitas operasi, investasi, dan classified into cash flows from operating,
pendanaan. Untuk tujuan laporan arus kas, kas investing, and financing activities. For the
dan setara kas mencakup kas, giro pada Bank purpose of the statement of cash flows, cash and
Indonesia, giro pada bank lain, penempatan cash equivalents include cash, current accounts
pada Bank Indonesia dan bank lain, dan with Bank Indonesia, current accounts with other
Sertifikat Bank Indonesia yang jatuh tempo banks, placements with Bank Indonesia and
dalam 3 (tiga) bulan atau kurang sejak tanggal other banks, and Certificates of Bank Indonesia
perolehan yang tidak dijaminkan atau dibatasi maturing within 3 (three) months or less from the
penggunaannya. date of acquisition and are not pledged or
restricted.
Penyusunan laporan keuangan sesuai dengan The preparation of financial statements in
Standar Akuntansi Keuangan di Indonesia accordance with Indonesian Financial
mengharuskan penggunaan estimasi dan Accounting Standards requires the use of
asumsi. Hal tersebut juga mengharuskan estimates and assumptions. It also requires
manajemen untuk membuat pertimbangan management to make judgments in the process
dalam proses penerapan kebijakan akuntansi of implementing the Bank’s accounting policies.
Bank. Area yang kompleks atau memerlukan The area that is complex or requires
tingkat pertimbangan yang lebih tinggi atau area a higher level of consideration or areas where
di mana asumsi dan estimasi dapat berdampak assumptions and estimates could have
signifikan terhadap laporan keuangan a significant impact on the financial statements
diungkapkan di Catatan 3. are disclosed in Note 3.
b. Perubahan kebijakan akuntansi yang b. Change in significant accounting policies
signifikan
Bank menerapkan pertama kali seluruh standar The Bank made first time adoption of all the new
baru dan/atau yang direvisi yang berlaku efektif and/or revised standards effective for the
untuk periode yang dimulai pada atau setelah periods beginning on or after January 1, 2025,
1 Januari 2025, termasuk standar yang direvisi including the following revised standards that
berikut ini yang mempengaruhi laporan have affected the financial statement:
keuangan:
Amandemen PSAK 221: Kekurangan Amendment of SFAS 221: Lack of
Ketertukaran Exchangeability
Amandemen tersebut mengharuskan The amendments require disclosure of
pengungkapan informasi yang memungkinkan information that enables user of financial
pengguna laporan keuangan memahami statements to understand the impact of a
dampak mata uang yang tidak dapat currency not being exchangeable into the other
dipertukarkan dengan mata uang lain yang currency affects, or is expected to affect, the
memengaruhi, atau diperkirakan akan entity’s financial performance, financial position
memengaruhi, kinerja keuangan, posisi and cash flows. The amendments apply for
keuangan, dan arus kas entitas. Amandemen annual reporting periods beginning on or after 1
berlaku untuk periode pelaporan tahunan yang January 2025. Earlier application is permitted
which an entity is required to disclose that fact.
dimulai pada atau setelah 1 Januari 2025.
Penerapan dini diperkenankan dimana entitas
diharuskan mengungkapkan fakta tersebut.
22
Page 592
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Prinsip konsolidasi c. Basis of consolidation
Laporan keuangan konsolidasian meliputi The consolidated financial statements include
laporan keuangan Bank beserta seluruh Entitas the financial statements of the Bank and its
Anak yang berada di bawah pengendalian Bank. Subsidiaries that are controlled by the Bank.
Entitas Anak adalah entitas (termasuk entitas Subsidiaries are all entities (including structured
terstruktur) dimana Bank memiliki pengendalian. entities) over which the Bank has control. The
Bank mengendalikan entitas lain ketika Bank Bank controls an entity when the Bank is
terekspos atas, atau memiliki hak atas imbal exposed to, or has rights to, variable returns
hasil variabel dari keterlibatannya dengan from its involvement with the Subsidiary and has
Entitas Anak dan memiliki kemampuan untuk the ability to affect those returns through its
mempengaruhi imbal hasil tersebut melalui power over the Subsidiary.
kekuasaannya atas Entitas Anak.
Laporan keuangan dari Entitas Anak The financial statements of Subsidiary are
dimasukkan ke dalam laporan keuangan included in the consolidated financial
konsolidasian sejak tanggal pengendalian statements from the date on which control
dimulai sampai dengan tanggal pengendalian commences until the date when control ceases.
berakhir.
Dampak signifikan dari seluruh transaksi dan The significant effects of all transactions and
saldo antara perusahaan-perusahaan yang balances between the consolidated companies
dikonsolidasikan telah dieliminasi dalam have been eliminated in preparing the
penyajian laporan keuangan konsolidasian, consolidated financial statements, accordingly,
sehingga laporan keuangan konsolidasian the consolidated financial statements include
hanya mencakup transaksi dan saldo dengan only transactions and balances with other
pihak lain. parties.
Kebijakan akuntansi penting yang dipakai dalam The significant accounting policies adopted in
penyajian laporan keuangan konsolidasian telah preparing the consolidated financial statements
diterapkan secara konsisten oleh Bank, kecuali have been consistently applied by the Bank,
dinyatakan secara khusus. unless otherwise stated.
Kepentingan nonpengendali disajikan di ekuitas Non-controlling interest is presented as part of
dalam laporan posisi keuangan konsolidasian equity in the consolidated statements of
dan dinyatakan sebesar proporsi pemegang financial position and represents the non-
saham non-pengendali atas laba tahun berjalan controlling shareholder’s proportionate share in
dan ekuitas Entitas Anak tersebut berdasarkan the net income for the year and equity of the
persentase kepemilikan pemegang saham Subsidiary based on the percentage of
nonpengendali pada Entitas Anak tersebut. ownership of the non-controlling shareholders in
the Subsidiary.
Dalam hal pengendalian terhadap Entitas Anak Where Subsidiary either began or ceased to be
dimulai atau diakhiri dalam suatu tahun, maka controlled during the year, the results of
hasil usaha Entitas Anak yang diperhitungkan ke operations of those Subsidiaries are included in
dalam laporan keuangan konsolidasian hanya the consolidated financial statements only from
sebatas hasil pada saat pengendalian tersebut the date that the control has commenced or up
mulai diperoleh atau hingga saat pengendalian to the date that the control has ceased.
itu berakhir.
23
Page 593
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Aset dan liabilitas keuangan d. Financial assets and liabilities
(i) Aset keuangan (i) Financial assets
Sesuai dengan PSAK 109, terdapat tiga In accordance with SFAS 109, there are
klasifikasi pengukuran aset keuangan: three measurement classifications for
financial assets:
(A) Biaya perolehan diamortisasi; (A) Amortised cost;
(B) Diukur pada nilai wajar melalui laba (B) Fair value through profit or loss
rugi (“FVTPL”); dan (“FVTPL”); and
(C) Diukur pada nilai wajar melalui (C) Fair value through other
penghasilan komprehensif lain comprehensive income (“FVOCI”).
(“FVOCI”).
Aset keuangan diklasifikasikan menjadi Financial assets are classified into these
kategori tersebut di atas berdasarkan model categories based on the business model
bisnis dimana aset keuangan tersebut within which they are held and their
dimiliki dan karakteristik arus kas contractual cash flow characteristics. The
kontraktualnya. Model bisnis merefleksikan business model reflects how groups of
bagaimana kelompok aset keuangan financial assets are managed to achieve
dikelola untuk mencapai tujuan bisnis a particular business objective.
tertentu.
Aset keuangan dapat diukur dengan biaya A financial asset is measured at amortised
perolehan diamortisasi hanya jika cost only if it meets both of the following
memenuhi kedua kondisi berikut dan tidak conditions and it is not designated as at
ditetapkan sebagai FVTPL: FVTPL:
- Aset keuangan dikelola dalam model - The financial assets is held within
bisnis yang bertujuan untuk memiliki a business model whose objective is to
aset keuangan untuk tujuan hold the asset to collect contractual cash
mendapatkan arus kas kontraktual flows (held to collect); and
(held to collect); dan
- Kriteria kontraktual dari aset keuangan - Its contractual terms give rise on
yang pada tanggal tertentu specified dates to cash flows that are
menghasilkan arus kas yang solely payments of principal and interest
merupakan pembayaran pokok dan (“SPPI”) on the principal amount
bunga semata (“SPPI”) dari jumlah outstanding.
pokok terutang.
Suatu aset keuangan diukur pada FVOCI, A financial asset measured at FVOCI only if
hanya jika memenuhi kedua kondisi berikut it meets both of the following conditions and
dan tidak ditetapkan sebagai FVTPL: is not designated as at FVTPL:
- Aset keuangan dikelola dalam model - The financial asset is held within
bisnis yang tujuan tercapai dengan a business model whose objective is
mendapatkan arus kas kontraktual dan achieved by both collecting contractual
menjual aset keuangan (held to collect cash flows and selling the financial asset
and sell); dan (held to collect and sell); and
- Kriteria kontraktual dari aset keuangan - Its contractual terms give rise on
yang pada tanggal tertentu specified dates to cash flows that are
menghasilkan arus kas yang solely payments of principal and interest
merupakan pembayaran pokok dan on the principal amount outstanding.
bunga semata dari jumlah pokok
terutang.
24
Page 594
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(i) Aset keuangan (lanjutan) (i) Financial assets (continued)
Seluruh aset keuangan yang tidak All financial assets not classified as
diklasifikasikan sebagai diukur dengan biaya measured at amortised cost or FVOCI as
perolehan diamortisasi atau FVOCI described above are measured at FVTPL.
sebagaimana ketentuan di atas diukur
dengan FVTPL.
Aset dapat dijual dari portofolio held to Assets may be sold out of held to collect
collect ketika terdapat peningkatan risiko portfolios where there is an increase in credit
kredit. Penghentian untuk alasan lain risk. Disposals for other reasons are
diperbolehkan namun jumlah penjualan permitted but such sales should be
tersebut harus tidak signifikan jumlahnya insignificant in value or infrequent in nature.
atau tidak sering.
Laba rugi yang belum direalisasi atas aset Unrealised gains or losses of financial assets
keuangan yang diklasifikasikan sebagai held at FVOCI deferred in other
FVOCI ditangguhkan di pendapatan comprehensive income until the asset is
komprehensif lain sampai aset tersebut derecognised.
dihentikan.
Aset keuangan dapat ditetapkan sebagai Financial assets may be designated at
FVTPL hanya jika ini dapat mengeliminasi FVTPL only if doing so eliminates or reduces
atau mengurangi accounting mismatch. accounting mismatch.
Penilaian apakah arus kas kontraktual Assessment of whether contractual cash
hanya merupakan pembayaran pokok flows are solely payments of principal
dan bunga semata and interest
Untuk tujuan penilaian ini, 'pokok' For the purposes of this assessment,
didefinisikan sebagai nilai wajar dari aset ‘principal’ is defined as the fair value of the
keuangan pada pengakuan awal. 'Bunga' financial asset on initial recognition. ‘Interest’
didefinisikan sebagai imbalan untuk nilai is defined as consideration for the time value
waktu atas uang dan untuk risiko kredit yang of money and for the credit risk associated
terkait dengan jumlah pokok yang terutang with the principal amount outstanding during
selama periode waktu tertentu dan untuk a particular period of time and for other basic
risiko dan biaya pinjaman dasar lainnya lending risks and costs (e.g. liquidity risk and
(misalnya risiko likuiditas dan biaya administrative costs), as well as profit
administrasi), serta marjin keuntungan. margin.
Dalam menilai apakah arus kas kontraktual In assessing whether the contractual cash
adalah SPPI, Bank mempertimbangkan flows are SPPI, the Bank considers the
ketentuan kontraktual instrumen tersebut. contractual terms of the instrument.
25
Page 595
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(i) Aset keuangan (lanjutan) (i) Financial assets (continued)
Penilaian apakah arus kas kontraktual Assessment of whether contractual cash
hanya merupakan pembayaran pokok flows are solely payments of principal
dan bunga semata (lanjutan) and interest (continued)
Hal ini termasuk menilai apakah aset This includes assessing whether the
keuangan mengandung ketentuan financial asset contains a contractual term
kontraktual yang dapat mengubah waktu that could change the timing or amount of
atau jumlah arus kas kontraktual sehingga contractual cash flows such that it would not
tidak memenuhi kondisi ini. Dalam meet this condition. In making the
melakukan penilaian, Bank assessment, the Bank considers:
mempertimbangkan:
- Kejadian kontinjensi yang akan - Contingent events that would change
mengubah jumlah dan waktu arus kas; the amount and timing of cash flows;
- Fitur leverage; - Leverage features;
- Persyaratan pelunasan dipercepat dan - Prepayment and extension terms;
perpanjangan fasilitas;
- Ketentuan yang membatasi klaim Bank - Terms that limit the Bank’s claim to cash
atas arus kas dari aset tertentu (seperti flows from specified assets (e.g. non-
pinjaman non-recourse); dan recourse loans); and
- Fitur yang memodifikasi imbalan dari - Features that modify consideration of
nilai waktu atas uang (seperti the time value of money (e.g. periodical
penetapan ulang suku bunga berkala). reset of interest rates).
Penilaian model bisnis Business model assessment
Model bisnis mengacu pada bagaimana Business model refers to how financial
aset keuangan dikelola bersama untuk assets are managed together to generate
menghasilkan arus kas untuk Bank. Arus cash flows for the Bank. This may be
kas mungkin dihasilkan dengan menerima collecting contractual cash flows, selling
arus kas kontraktual, menjual aset financial assets or both. Business models
keuangan atau keduanya. Model bisnis are determined at a level of aggregation
ditentukan pada tingkat agregasi di mana where groups of assets are managed
kelompok aset dikelola bersama untuk together to achieve a particular objective and
mencapai tujuan tertentu dan tidak do not depend on management's intentions
bergantung pada niat manajemen pada for individual instruments.
instrumen individual.
Bank menilai model bisnis pada aset The Bank assesses the business model of
keuangan setidaknya pada tingkat lini bisnis financial assets at least at business line level
atau pada di mana terdapat variasi or where there are varying mandates or
mandat/tujuan dalam lini bisnis, pada lini objectives within a business line, at
bisnis produk atau pada tingkat desk yang a more granular product business line or
lebih granular (misalnya sub-portofolio atau desk level (i.e. sub-portfolios or sub-
sub-lini bisnis). business lines).
26
Page 596
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(i) Aset keuangan (lanjutan) (i) Financial assets (continued)
Penilaian model bisnis (lanjutan) Business model assessment (continued)
Penentuan model bisnis dilakukan dengan Business model determinations are made
mempertimbangkan semua bukti relevan considering all relevant evidence that is
yang tersedia pada tanggal penilaian. Ini available at the date of the assessment. This
termasuk, tetapi tidak terbatas pada: includes, but is not limited to:
- bagaimana kinerja bisnis dan aset - how the performance of the business
keuangan yang ada di dalam unit bisnis and the financial assets held within that
itu dievaluasi dan dilaporkan kepada business unit are evaluated and
manajemen. Tingkat pemisahan yang reported to management. The level of
diidentifikasi untuk klasifikasi PSAK 109 segregation identified for SFAS 109
harus konsisten dengan bagaimana classification should be consistent with
portofolio aset dipisahkan dan how asset portfolios are segregated
dilaporkan kepada manajemen; and reported to senior management;
- risiko yang mempengaruhi kinerja unit - the risks that affect the performance of
bisnis dan aset keuangan yang dimiliki the business unit and the financial
dalam unit bisnis itu dan khususnya assets held within that business unit
bagaimana risiko itu dikelola; dan and in particular the way those risks are
managed; and
- bagaimana manajer unit bisnis - how managers of the business unit are
dikompensasi (misalnya, apakah compensated (for example, whether the
kompensasi didasarkan pada nilai compensation is based on the fair value
wajar dari aset yang dikelola atau pada of the assets managed or on the
arus kas kontraktual yang contractual cash flows collected).
dikumpulkan).
Penentuan model bisnis dilakukan Business model determinations are made on
berdasarkan skenario yang diperkirakan the basis of scenarios that the Bank
akan terjadi oleh Bank dan tidak dalam reasonably expects to occur and not under
kondisi sangat tertekan atau 'kondisi highly stressed or 'worst case' conditions.
terburuk'. Jika aset dijual dalam kondisi yang Where assets are disposed of under
tidak diharapkan oleh Bank untuk berlaku conditions that the Bank did not reasonably
ketika aset diakui, klasifikasi aset keuangan expect to prevail when the assets were
yang ada dalam portofolio tidak disajikan recognised, the classification of existing
secara tidak akurat, tetapi kondisi tersebut financial assets in the portfolio are not
harus dipertimbangkan untuk aset yang rendered inaccurate but the conditions in
diperoleh di masa mendatang. question should be considered for any
assets acquired going forward.
Pemilihan model operasi dalam PSAK 109 The targeting operating model for SFAS 109
dirancang sedemikian rupa sehingga is designed such that accounting for
akuntansi untuk instrumen di FVTPL adalah instruments at FVTPL is a conscious choice.
pilihan yang tepat/conscious.
Perubahan pada model bisnis atau Changes to business models or the
pengenalan model bisnis baru ditentukan introduction of new business models are
melalui proses persetujuan unit bisnis baru. determined through the new business unit
approval process.
Bank dapat mereklasifikasi seluruh aset The Bank can reclassified all of its financial
keuangan yang terpengaruh jika dan hanya assets when and only, its business model for
jika, model bisnis untuk pengelolaan aset managing those financial assets changes.
keuangan berubah.
27
Page 597
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(i) Aset keuangan (lanjutan) (i) Financial assets (continued)
Penilaian model bisnis (lanjutan) Business model assessment (continued)
Pengakuan Recognition
Pembelian dan penjualan aset keuangan Purchases and sales of financial assets are
diakui pada tanggal perdagangan dimana recognised on the trade date at which the
Bank memiliki komitmen untuk membeli Bank commits to purchase or sell those
atau menjual aset tersebut. assets.
Pada saat pengakuan awal, aset keuangan A financial asset is initially measured at fair
diukur pada nilai wajar ditambah/dikurangi value plus/less (for an item not subsequently
(untuk item yang tidak diukur pada nilai measured at fair value through profit or loss)
wajar melalui laba rugi setelah pengakuan transaction costs that are directly
awal) biaya transaksi yang dapat attributable to the acquisition of a financial
diatribusikan secara langsung atas asset. The subsequent measurement of
perolehan aset keuangan. Pengukuran aset financial assets depends on their
keuangan setelah pengakuan awal classification.
tergantung pada klasifikasi aset keuangan
tersebut.
Biaya transaksi hanya meliputi biaya-biaya Transaction costs include only those costs
yang dapat diatribusikan secara langsung that are directly attributable to the acquisition
untuk perolehan suatu aset keuangan dan of a financial asset are incremental costs
merupakan biaya tambahan yang tidak akan that would not have been incurred if the
terjadi apabila instrumen keuangan tersebut instrument had not been acquired.
tidak diperoleh.
Aset keuangan yang diukur pada nilai wajar Financial assets carried at fair value through
melalui laporan laba rugi pada awalnya profit or loss are initially recognised at fair
dicatat sebesar nilai wajar dan biaya value and transaction costs are expensed in
transaksinya dibebankan pada laporan laba the profit or loss.
rugi.
(ii) Liabilitas keuangan (ii) Financial liabilities
Liabilitas keuangan diklasifikasikan ke Financial liabilities are classified into the
dalam kategori sebagai berikut pada saat following categories at initial recognition:
pengakuan awal:
- Financial liabilities at fair value through
- Liabilitas keuangan yang diukur pada profit or loss, which has
nilai wajar melalui laporan laba rugi, 2 (two) sub-classifications, i.e., those
yang memiliki 2 (dua) sub-klasifikasi, designed as such upon initial
yaitu liabilitas keuangan yang recognition and those classified as held
ditetapkan demikian pada saat for trading;
pengakuan awal dan liabilitas
keuangan yang telah diklasifikasikan
dalam kelompok diperdagangkan;
- Liabilitas keuangan lain yang tidak - Other financial liabilities that are not
classified as financial liabilities at fair
diklasifikasikan sebagai liabilitas value through profit or loss are
keuangan yang diukur pada nilai categorised and measured at amortised
wajar melalui laba rugi dikategorikan cost.
dan diukur dengan biaya perolehan
diamortisasi.
28
Page 598
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(ii) Liabilitas keuangan (lanjutan) (ii) Financial liabilities (continued)
Pada saat pengakuan awal, liabilitas A financial liability is initially measured at fair
keuangan diukur pada nilai wajar ditambah value plus (for an item not subsequently
(untuk item yang tidak diukur pada nilai measured at fair value through profit or loss)
wajar melalui laba rugi setelah pengakuan transaction costs that are directly attributable
awal) biaya transaksi yang dapat to financial liabilities issuance. The
diatribusikan secara langsung atas subsequent measurement of financial
perolehan penerbitan liabilitas keuangan. liabilities depends on their classification.
Pengukuran liabilitas keuangan setelah
pengakuan awal tergantung pada
klasifikasi liabilitas keuangan tersebut.
Biaya transaksi hanya meliputi biaya-biaya Transaction costs include only those costs
yang dapat diatribusikan secara langsung that are directly attributable to the issuance
untuk penerbitan suatu liabilitas keuangan of a financial liability and are incremental
dan merupakan biaya tambahan yang tidak costs that would not have been incurred if
akan terjadi apabila instrumen keuangan the financial instruments had not been
tersebut tidak diperoleh atau diterbitkan. acquired or issued.
Liabilitas keuangan, biaya transaksi Financial liabilities, transaction costs are
dikurangkan dari jumlah utang yang diakui deducted from the amount of debt initially
pada pengakuan awal liabilitas. Biaya recognised. Such transactions costs are
transaksi tersebut diamortisasi selama amortised over the terms of the instruments
umur instrumen berdasarkan metode suku based on the effective interest rate method
bunga efektif dan dicatat sebagai bagian and are recorded as part of interest expense.
dari beban bunga.
Liabilitas keuangan dihentikan Financial liabilities are derecognised when
pengakuannya jika liabilitas yang the obligation under the liability is
ditetapkan dalam kontrak dilepaskan, discharged, cancelled, or has expired.
dibatalkan, atau kadaluarsa.
Jika suatu liabilitas keuangan yang ada Where an existing financial liability is
digantikan dengan yang lain oleh pemberi replaced by another from the same lender on
pinjaman yang sama pada keadaan yang substantially different terms, or the terms of
secara substansial berbeda, atau an existing liability are substantially
berdasarkan suatu liabilitas yang ada yang modified, such an exchange or modification
secara substansial telah diubah, maka is treated as derecognition of the original
pertukaran atau modifikasi tersebut liability and the recognition of a new liability,
diperlakukan sebagai penghentian and the difference in the respective carrying
pengakuan liabilitas awal dan pengakuan amounts is recognised in the profit or loss
liabilitas baru, dan perbedaan nilai tercatat and other comprehensive income.
masing-masing diakui dalam laporan laba
rugi dan penghasilan komprehensif lain.
(iii) Kontrak modifikasi (iii) Contract modification
Penilaian apakah suatu aset keuangan telah An assessment of whether a financial asset
dimodifikasi baik secara substansial has been modified substantially or not
maupun tidak substansial dilakukan oleh unit substantially is carried out by a business
bisnis yang berwenang melakukan unit whose authorised to modify or
modifikasi atau restrukturisasi aset restructure financial assets, when the
keuangan pada saat unit bisnis tersebut business unit performs modification or
melakukan tindakan modifikasi atau restructure of a financial asset.
restrukturisasi atas suatu aset keuangan.
29
Page 599
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(iii) Kontrak modifikasi (lanjutan) (iii) Contract modification (continued)
Modifikasi aset keuangan dianggap Modifications to financial assets are
substansial dan Bank akan berhenti considered substantial and the Bank will
mengakui aset keuangan awal ketika: cease to recognise the original financial
assets when:
(a) aset keuangan (atau bagiannya) (a) the financial asset (or portion thereof)
berakhir, yaitu jika debitur secara hukum expires, that is, if the debtor is legally
dibebaskan dari tanggung jawab utama released from primary responsibility for
atas aset tersebut (atau bagiannya), baik the asset (or any portion thereof),
melalui proses hukum maupun oleh either by legal process or by the
kreditur pembuatan kontrak kredit baru creditor entering into a new credit
(sebagai contoh, opsi equity contract (for example, the equity
conversion); atau conversion option); or
(b) terdapat konversi mata uang. (b) there is a currency conversion.
Bank kemudian akan mengukur aset The Bank will measure the substantially
keuangan yang telah dimodifikasi baik and not substantially modified financial
secara substansial maupun tidak assets as follows:
substansial dengan cara berikut:
(a) Modifikasi Aset Keuangan yang (a) Substantial Modification of Financial
Substansial Assets
1) Saat arus kas kontraktual 1) When the contractual cashflow on
atas aset keuangan direnegosiasi a financial asset is renegotiated or
atau dimodifikasi (antara lain modified (including when a credit is
ketika kredit direstrukturisasi) restructured) and the renegotiation
dimana renegosiasi atau or modification results in
modifikasi tersebut menghasilkan derecognition of the financial
penghentian pengakuan aset asset, therefore the Bank will
keuangan, Bank akan mencatat record the financial asset as a new/
aset keuangan tersebut sebagai modified financial asset on the
aset keuangan baru/ modifikasian modification/ negotiation date.
pada tanggal modifikasi/
negosiasi.
2) Selisih jumlah tercatat bruto aset 2) The difference between the gross
keuangan awal dengan nilai wajar amount of the initial financial
aset modifikasian diakui di laba assets and the fair value of the
rugi. modified assets recorded as profit
or loss.
3) Pendapatan atau biaya transaksi 3) Transaction income or costs
yang terjadi sehubungan dengan incurred in connection with a
kejadian modifikasi diakui sebagai modification event recognised as
bagian dari keuntungan atau part of gain or loss on the
kerugian atas modifikasi tersebut. modification.
4) Selanjutnya, Bank melakukan 4) Next, Bank assess whether
penilaian apakah aset keuangan new/modified financial assets are
baru/modifikasian merupakan aset assets originating from impaired
yang berasal dari aset keuangan financial assets.
memburuk.
30
Page 600
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(iii) Kontrak Modifikasi (lanjutan) (iii) Contract Modification (continued)
(a) Modifikasi Aset Keuangan yang (a) Substantial Modification of Financial
Substansial (lanjutan) Assets (ocntinued)
5) Pengakuan pendapatan bunga 5) Recognition of interest income on
atas aset yang berasal dari aset assets originating from financial
keuangan memburuk ditentukan assets is calculated based on an
berdasarkan suku bunga efektif effective interest rate adjusted for
yang telah disesuaikan dengan credit risk (risk-adjusted effective
risiko kredit (risk-adjusted effective interest rate) to discount the cash
interest rate) untuk flows of modified financial assets.
mendiskontokan arus kas aset
keuangan yang telah dimodifikasi.
(b) Modifikasi Aset Keuangan yang Tidak (b) Non-Substantial Modification of
Substantial Financial Assets
1. Saat Bank melakukan renegosiasi 1. When the Bank renegotiates or
atau modifikasi arus kas modifies contractual cash flows of
kontraktual atas aset keuangan financial assets (including when
(antara lain ketika kredit loans are restructured) that do not
direstrukturisasi) yang tidak meet the criteria for substantial
memenuhi kriteria modifikasi aset modification of financial assets
keuangan yang substansial di above, the renegotiation or
atas, maka renegosiasi atau modification does not result in
modifikasi tersebut tidak derecognition of the financial
menghasilkan penghentian assets.
pengakuan aset keuangan.
2. Jumlah tercatat bruto aset 2. The gross carrying amount of
keuangan dihitung sebesar nilai financial assets is computed at the
kini (net present value) dari arus net present value of modified or
kas kontraktual yang telah renegotiated contractual cash
dimodifikasi atau direnegosiasi flows, discounted at the original
yang didiskontokan menggunakan effective interest rate.
suku bunga efektif awal.
3. Kemudian mengakui keuntungan 3. Bank then recognises the gain or
atau kerugian dari modifikasi (yaitu loss from the modification (i.e the
sebesar perubahan jumlah tercatat change in the gross carrying
bruto aset keuangan) dalam amount of the financial asset) in
laporan laba rugi. the profit or loss.
4. Pendapatan atau biaya transaksi 4. Transaction income or costs
yang terjadi sehubungan dengan incurred in connection with
kejadian modifikasi diakui sebagai a modification event are
penyesuaian terhadap jumlah recognised as an adjustment to the
tercatat aset keuangan yang telah carrying amount of the modified
dimodifikasi dan diamortisasi financial asset and amortised over
selama sisa jangka waktu aset the remaining term of the modified
keuangan modifikasian tersebut. financial asset.
31
Page 601
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(iv) Penentuan nilai wajar (iv) Determination of fair value
Nilai wajar adalah harga yang akan diterima Fair value is the price that would be
untuk menjual suatu aset atau harga yang received to sell an asset or paid to transfer
akan dibayar untuk mengalihkan suatu a liability in an orderly transaction between
liabilitas dalam transaksi teratur (orderly market participants at the measurement
transaction) antara pelaku pasar (market date in the principal market or, in its
participants) pada tanggal pengukuran di absence, the most advantageous market to
pasar utama atau, jika tidak terdapat pasar which the Bank has access at that date. The
utama, di pasar yang paling menguntungkan fair value of a liability reflects its non-
dimana Bank memiliki akses pada tanggal performance risk.
tersebut. Nilai wajar liabilitas mencerminkan
risiko wanprestasinya.
Jika tersedia, Bank mengukur nilai wajar When available, the Bank measures the fair
instrumen keuangan dengan menggunakan value of a financial instrument using the
harga kuotasian di pasar aktif untuk quoted price in an active market for that
instrumen tersebut. instrument.
Instrumen keuangan dianggap memiliki A financial instrument is regarded as quoted
kuotasi di pasar aktif jika harga kuotasi in an active market if quoted prices are
tersedia sewaktu-waktu dan dapat diperoleh readily and regularly available from an
secara rutin dari bursa, pedagang efek exchange, dealer, broker, industry group,
(dealer), perantara efek (broker), kelompok pricing service or regulatory agency, and
industri, badan pengawas (pricing service those prices represent actual and regularly
atau regulatory agency), dan harga tersebut occurring market transactions on an arm’s
mencerminkan transaksi pasar yang aktual length basis. If the above criteria are not
dan rutin dalam suatu transaksi yang wajar. met, the market is regarded as being
Jika kriteria di atas tidak terpenuhi, maka inactive. Indications that a market is inactive
pasar aktif dinyatakan tidak tersedia. are when there is a wide bid-offer spread or
Indikasi-indikasi dari pasar tidak aktif adalah significant increase in the bid-offer spread
terdapat selisih yang besar antara harga or there are few recent transactions.
penawaran dan permintaan atau kenaikan
signifikan dalam selisih harga penawaran
dan permintaan dan hanya terdapat
beberapa transaksi terkini.
Bukti terbaik atas nilai wajar instrumen The best evidence of the fair value of
keuangan pada saat pengakuan awal a financial instrument at initial recognition
adalah harga transaksi, yaitu nilai wajar is normally the transaction price, i.e., the
dari pembayaran yang diberikan atau fair value of the consideration given or
diterima. Jika Bank menetapkan bahwa received. If the Bank determines that the
nilai wajar pada pengakuan awal berbeda fair value at initial recognition differs from
dengan harga transaksi dan nilai wajar the transaction price and the fair value is
tidak dapat dibuktikan dengan harga evidenced neither by a quoted price in an
kuotasian di pasar aktif untuk aset atau active market for an identical asset or
liabilitas yang sejenis atau berdasarkan liability nor based on a valuation technique
teknik penilaian yang hanya menggunakan that uses only data from observable
data dari pasar yang dapat diobservasi, markets, then the financial instrument is
maka nilai wajar instrumen keuangan pada initially measured at fair value, adjusted to
saat pengakuan awal disesuaikan untuk defer the difference between the fair value
menangguhkan perbedaan antara nilai at initial recognition and the transaction
wajar pada saat pengakuan awal dan price. Subsequently, that difference is
harga transaksi. Setelah pengakuan awal, amortised and recognised in profit or loss
perbedaan tersebut diamortisasi dan diakui on over the life of the instrument.
dalam laba rugi sepanjang umur dari
instrumen tersebut.
32
Page 602
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(iv) Penentuan nilai wajar (lanjutan) (iv) Determination of fair value (continued)
Untuk instrumen keuangan yang tidak For financial instruments with no quoted
mempunyai harga pasar, estimasi atas market price, a reasonable estimate of the
nilai wajar ditetapkan dengan mengacu fair value is determined by reference to the
pada nilai wajar instrumen lain yang current market value of another instrument
substansinya sama atau dihitung which substantially have the same
berdasarkan arus kas yang diharapkan characteristic or calculated based on the
terhadap aset bersih efek-efek tersebut. expected cash flows of the underlying net
Untuk penyertaan saham yang nilai asset base of the marketable securities.
wajarnya tidak tersedia, estimasi atas nilai For the investment in shares do not have
wajar dinyatakan sebesar biaya perolehan. readily determinable fair values, the
estimated fair value recognised as at
acquisition cost.
Nilai wajar untuk semua instrumen For all other financial instruments, fair
keuangan lainnya ditentukan dengan value is determined using valuation
menggunakan teknik penilaian. Dengan techniques. In these techniques, fair
teknik ini, nilai wajar merupakan suatu values are estimated from observable data
estimasi yang dihasilkan dari data yang in respect of similar financial instruments,
dapat diobservasi dari instrumen keuangan using models to estimate the present value
yang sama, menggunakan model-model of expected future cash flows or other
untuk mendapatkan estimasi nilai kini dari valuation techniques, using inputs (for
arus kas masa depan yang diharapkan example, foreign exchange rates,
atau teknik penilaian lainnya volatilities and counterparty spreads)
menggunakan input (sebagai contoh nilai existing at the dates of the statement of
tukar mata uang asing, volatilitas, dan financial position.
counterparty spreads) yang tersedia pada
tanggal laporan posisi keuangan.
(v) Penentuan biaya perolehan (v) Determination of amortised cost
diamortisasi
Biaya perolehan diamortisasi dari aset The amortised cost of a financial asset or
keuangan atau liabilitas keuangan adalah financial liability is the amount at which the
jumlah aset atau liabilitas keuangan yang financial asset or liability is measured at
diukur pada saat pengakuan awal, initial recognition, less principal
dikurangi pembayaran pokok, ditambah repayments, plus or less the cumulative
atau dikurangi dengan amortisasi kumulatif amortisation using the effective interest
dengan menggunakan metode suku bunga method of any difference between the
efektif yang dihitung dari selisih antara nilai initial amount recognised and the maturity
awal dan nilai jatuh temponya dan amount and minus any allowance for
dikurangi cadangan kerugian penurunan impairment losses.
nilai.
Kerugian penurunan nilai dilaporkan The impairment loss is reported as
sebagai pengurang dari nilai tercatat dari a deduction from the carrying value of the
aset keuangan dalam kelompok biaya financial assets classified as amortised
perolehan diamortisasi, dan diakui di cost and recognised in the statement of
dalam laporan laba rugi sebagai “Kerugian profit or loss as “Impairment losses on
penurunan nilai aset keuangan”. financial assets”.
33
Page 603
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(v) Penentuan biaya perolehan (v) Determination of amortised cost
diamortisasi (lanjutan) (continued)
Tingkat suku bunga efektif adalah suku The effective interest rate is the rate that
bunga yang secara tepat mendiskontokan exactly discounts the estimated future cash
estimasi arus kas di masa datang selama flows through the expected life of the
perkiraan umur dari aset keuangan atau financial asset or financial liability (or,
liabilitas keuangan (atau jika lebih tepat, where appropriate, a shorter period) to the
digunakan periode yang lebih singkat) net carrying amount at initial recognition.
untuk memperoleh nilai tercatat bersih When calculating the effective interest rate,
pada saat pengakuan awal. Pada saat the Bank estimates future cash flows
menghitung tingkat suku bunga efektif, considering all contractual terms of the
Bank mengestimasi arus kas di masa financial instrument, but does not consider
datang dengan mempertimbangkan any future credit losses.
seluruh persyaratan kontraktual dalam
instrumen keuangan tersebut, namun tidak
mempertimbangkan kerugian kredit di
masa mendatang.
Perhitungan suku bunga efektif mencakup The calculation of the effective interest rate
biaya transaksi dan seluruh imbalan/provisi includes transaction costs and all fees and
dan bentuk lain yang dibayarkan atau provisions paid or received that are an
diterima yang merupakan bagian tak integral part of the effective interest rate.
terpisahkan dari suku bunga efektif.
(vi) Penghentian pengakuan (vi) Derecognition
Dalam transaksi dimana Bank secara In transactions in which the Bank neither
substansial tidak memiliki atau tidak retains nor transfers substantially all the
mentransfer seluruh risiko dan manfaat risks and rewards of ownership of
atas kepemilikan aset keuangan, Bank a financial asset, the Bank derecognises
menghentikan pengakuan aset tersebut the asset if it does not retain control over
jika Bank tidak lagi memiliki pengendalian the asset. The rights and obligations
atas aset tersebut. Hak dan kewajiban retained in the transfer are recognised
yang masih dimiliki dalam transfer tersebut separately as assets and liabilities as
diakui secara terpisah sebagai aset atau appropriate. In transfers in which control
liabilitas. Dalam transfer dimana over the asset is retained, the Bank
pengendalian atas aset masih dimiliki, continues to recognise the asset to the
Bank tetap mengakui aset yang ditransfer extent of its continuing involvement,
tersebut sebesar keterlibatan determined by the extent to which it is
berkelanjutan, dimana tingkat exposed to changes in the value of the
keberlanjutan Bank dalam aset yang transferred asset.
ditransfer adalah sebesar perubahan nilai
aset yang ditransfer.
34
Page 604
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(vi) Penghentian pengakuan (lanjutan) (vi) Derecognition (continued)
Bank menghapusbukukan aset keuangan The Bank write off a financial asset and any
dan cadangan kerugian penurunan nilai related allowance for impairment losses,
terkait, pada saat Bank menentukan bahwa when the Bank determines that the financial
aset keuangan tersebut tidak dapat ditagih asset is completely uncollectible. This
seluruhnya. Keputusan ini diambil setelah determination is reached after considering
mempertimbangkan informasi seperti telah information such as the occurrence of
terjadinya perubahan signifikan pada posisi significant changes in the financial position
keuangan debitur/penerbit aset keuangan of debtor/financial asset’s issuer such that
sehingga debitur/penerbit aset keuangan the debtor/financial asset’s issuer can no
tidak lagi dapat melunasi kewajibannya, longer pay the obligation, or that proceeds
atau hasil penjualan agunan tidak akan from collateral will not be sufficient to pay
cukup untuk melunasi seluruh eksposur back the entire exposure.
pinjaman yang diberikan.
e. Saling hapus e. Offsetting
Aset keuangan dan liabilitas keuangan Financial assets and liabilities are offset and the
disalinghapuskan dan nilai bersihnya dilaporkan net amount is reported in the statements of
pada laporan posisi keuangan jika, dan hanya financial position if only the Bank has a legal
jika Bank memiliki hak yang berkekuatan hukum right to offset the recognised amounts and there
untuk melakukan saling hapus atas jumlah yang is an intention to settle on net basis, or realise
telah diakui tersebut dan adanya maksud untuk the asset and settle the liability simultaneously.
menyelesaikan liabilitas secara bersamaan.
Hak saling hapus tidak kontinjen atas peristiwa The legally enforceable right must not be
di masa depan dan dapat dipaksakan secara contingent on future events and must be
hukum di dalam situasi bisnis yang normal, dan enforceable in the normal course of business
dalam peristiwa gagal bayar atau kebangkrutan and in the event of default, insolvency or
dari Bank atau pihak lawan. bankruptcy of the Bank or the counterparty.
Pendapatan dan beban disajikan dalam jumlah Income and expenses are presented on a net
bersih hanya jika diperkenankan oleh standar basis only when permitted by the accounting
akuntansi. standards.
35
Page 605
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
f. Klasifikasi dan Reklasifikasi instrumen f. Classification and Reclassification of
keuangan financial instruments
Klasifikasi aset dan liabilitas keuangan Classification of financial assets and
liabilities
Bank mengklasifikasikan instrumen keuangan The Bank classifies the financial instruments
ke dalam klasifikasi tertentu yang mencerminkan into classes that reflects the nature of
sifat dari informasi dan mempertimbangkan information and take into account the
karakteristik dari instrumen keuangan tersebut. characteristic of those financial instruments.
Klasifikasi ini dapat dilihat pada tabel berikut: The classification can be seen in the table
below:
Kategori yang didefinisikan oleh PSAK 109 /Category Golongan (ditentukan oleh Bank)/
as defined by SFAS 109 Classes (as determined by the Bank)
Kas/Cash
Giro pada Bank Indonesia/Current accounts with Bank
Indonesia
Giro pada bank lain/Current accounts with other banks
Penempatan pada Bank Indonesia dan bank lain/
Placements with Bank Indonesia and other banks
Biaya perolehan diamortisasi/Amortised Efek-efek/Marketable securities
cost Tagihan akseptasi/Acceptances receivable
Pinjaman yang diberikan/ Loans
Aset
keuangan/ Efek-efek yang dibeli dengan janji dijual kembali/Securities
Financial purchased under resale agreements
assets Pendapatan bunga yang masih akan diterima/Interest
income receivables
Aset lain-lain/Other assets
Aset keuangan yang diukur pada nilai Efek-efek/Marketable securities
wajar melalui laba rugi/Financial
assets measured at fair value through Penyertaan saham/Investments in shares
profit or loss
Aset keuangan yang diukur pada nilai Efek-efek/Marketable securities
wajar melalui penghasilan
komprehensif lain/Financial assets
measured at fair value through other Penyertaan saham/Investments in shares
comprehensive income
Simpanan nasabah/Deposits from customers
Simpanan dari bank lain/Deposits from other banks
Efek-efek yang dijual dengan janji dibeli kembali/Securities
Liabilitas sold under repurchase agreement
Liabilitas keuangan yang diukur dengan
keuangan/
biaya perolehan diamortisasi/Financial
Financial Efek-efek yang diterbitkan/Securities issued
liabilities at amortised cost
liabilities
Liabilitas akseptasi/Acceptances payable
Akrual dan liabilitas lain-lain/Accruals and other liabilities
Komitmen dan
kontinjensi/ Fasilitas pinjaman yang belum digunakan/Unused loan facilities
Commitment
and Garansi yang diterbitkan/Guarantees issued
contingency
36
Page 606
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
f. Klasifikasi dan Reklasifikasi instrumen f. Classification and Reclassification of
keuangan (lanjutan) financial instruments (continued)
Reklasifikasi aset keuangan Reclassification of financial assets
Bank diperkenankan untuk melakukan The Bank can reclassify its all of its financial
reklasifikasi atas aset keuangan yang dimiliki jika assets when and only, its business model for
Bank mengubah model bisnis untuk pengelolaan managing those financial assets changes.
aset keuangan.
Perubahan model bisnis sifatnya harus The characteristic of business model changes
berdampak secara signifikan terhadap kegiatan must significantly impact to the Bank operational
operasional Bank seperti memperoleh, activities such as collecting, disposing or
melepaskan, atau mengakhiri suatu lini bisnis. terminating a business line. In addition, the Bank
Selain itu, Bank perlu membuktikan adanya has to prove the changes to external parties.
perubahan tersebut kepada pihak eksternal.
Bank akan mereklasifikasi seluruh aset The Bank will reclassify all financial assets
keuangan yang terkena dampak dari perubahan impacted by business model changes. Changes
model bisnis. Perubahan tujuan model bisnis of the objective of the Bank’s business model
Bank harus berdampak sebelum tanggal must be impacted before reclassification date.
reklasifikasi.
Yang bukan merupakan perubahan model bisnis The following lists are not changes in business
adalah: model:
a. perubahan intensi berkaitan dengan aset a. changes in intention in relation with certain
keuangan tertentu (bahkan dalam situasi financial asset (even in situations of
perubahan signifikan dalam kondisi pasar); significant changes in market conditions);
b. hilangnya sementara pasar tertentu untuk b. temporary loss of certain markets for
aset keuangan; dan financial assets; and
c. pengalihan aset keuangan antara bagian c. transfer of financial asset between Bank
dari Bank dengan model bisnis berbeda. with different business model.
Dampak Reklasifikasi Aset Keuangan Impact of Reclassificaton of Financial Assets
Dampak reklasifikasi aset keuangan pada laba The impact of reclassification of financial asset
rugi atau ekuitas dan pengukuran awalnya on profit or loss or equity and its initial
adalah sebagai berikut: measurement is as follows:
37
Page 607
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
f. Klasifikasi dan Reklasifikasi Instrumen f. Classification and Reclassification of
keuangan (lanjutan) Financial Instruments (continued)
Dampak Reklasifikasi Aset Keuangan Impact of Reclassificaton of Financial Assets
(lanjutan) (continued)
Reklasifikasi/
Reclassification Dampak Terhadap Dampak Terhadap
Nilai Tercatat Awal Setelah Reklasifikasi/
Laba Rugi/ Impact Ekuitas/ Impact on
Dari/ Initial Carrying Value After Reclassification
Ke/ To on profit or loss equity
From
1. Nilai wajar pada tanggal reklasifikasi menjadi
jumlah tercatat bruto yang baru/ Fair value at
the reclassification date becomes its new
Amortised gross carrying amount.
- -
Cost 2. Suku bunga efektif ditentukan pada dasar
nilai wajar aset pada tanggal reklasifikasi/
Effective interest rate is determined at the fair
FVTPL value of the asset at reclassification date.
1. Aset keuangan tetap diukur pada nilai
wajarnya/ Financial assets is measured at fair
value.
FVOCI - - 2. Suku bunga efektif ditentukan pada dasar
nilai wajar aset pada tanggal reklasifikasi/
Effective interest rate is determined at the fair
value of the asset at reclassification date.
Selisih antara nilai
tercatat sebelum
reklasifikasi dan
nilai wajar setelah
reklasifikasi/
Nilai wajarnya diukur pada tanggal reklasifikasi/
FVTPL Difference in -
Fair value is measured at reclassification date.
carrying amount
before
reclassification and
fair value after
Amortised
reclassification
Cost
Selisih antara nilai
tercatat sebelum
1. Nilai wajarnya diukur pada tanggal
reklasifikasi dan nilai
reklasifikasi/ Fair value is measured at
wajar setelah
reclassification date.
reklasifikasi/
FVOCI - 2. Suku bunga efektif dan pengukuran kerugian
Difference in carrying
kredit ekspektasian tidak perlu disesuaikan/
amount before
Effective interest rate and expected credit
reclassification and
loss is not adjusted.
fair value after
reclassification
1. Nilai wajar pada tanggal reklasifikasi menjadi
Keuntungan atau
jumlah tercatat bruto yang baru ditambah atau
kerugian kumulatif
dikurangi keuntungan atau kerugian kumulatif
dihapus dari ekuitas
sebelumnya/ Fair value at the reclassification
dan disesuaikan
date becomes its new gross carrying amount
Amortised terhadap nilai wajar/
- by added or deducted the previous cumulative
Cost Cumulative gain or
gain or loss.
loss on OCI is
2. Suku bunga efektif dan pengukuran kerugian
FVOCI adjusted against the
kredit ekspektasian tidak perlu disesuaikan/
fair value of the
Effective interest rate and expected credit loss
financial asset
is not adjusted.
Keuntungan atau kerugian kumulatif
direklasifikasi dari ekuitas menjadi laba rugi/ Aset keuangan tetap diukur pada nilai wajarnya/
FVOCI
Cumulative gain or loss on OCI is reclassified Financial assets is measured at fair value
to profit or loss
38
Page 608
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Penurunan nilai dari aset keuangan g. Impairment of financial assets
Bank menilai dengan dasar perkiraan masa yang The Bank assesses on a forward-looking basis
akan datang kerugian kredit ekspektasian the expected credit loss associated with its
(Expected Credit Loss/"ECL”) terkait dengan financial assets instruments carried at amortised
instrumen aset keuangan yang dicatat pada cost and fair value at other comprehensive
biaya perolehan diamortisasi dan nilai wajar income. The impairment methodology applied
melalui penghasilan komprehensif lain. depends on whether there has been a significant
Metodologi penurunan nilai yang ditampilkan increase in credit risk to financial asset
tergantung kepada apakah tidak terjadi measured at amortised cost and at fair value
peningkatan risiko kredit yang signifikan untuk through other comprehensive income (FVOCI).
aset keuangan yang diukur pada biaya If at the reporting date, credit risk on financial
perolehan diamortisasi dan diukur pada nilai asset has not increased significantly since initial
wajar melalui penghasilan komprehensif lain recognition, the Bank shall measure the
(FVOCI). Jika pada tanggal pelaporan, risiko allowance for losses for that financial asset at
kredit atas aset keuangan tidak meningkat the amount of 12 (twelve) months expected
secara signifikan sejak pengakuan awal, maka losses. If the credit risk on that financial asset
Bank akan mengukur penyisihan kerugian untuk has increased significantly since initial
aset keuangan tersebut sejumlah ECL 12 bulan. recognition, the Bank shall measure the
Jika risiko kredit atas aset keuangan telah allowance for losses at the amount of expected
meningkat secara signifikan dari pengakuan credit losses over its lifetime.
awal, maka Bank akan menyajikan penyisihan
kerugian sejumlah ECL lifetime.
ECL 12 bulan dan ECL lifetime 12-month ECL and Lifetime ECL
ECL 12 bulan adalah bagian dari kerugian kredit 12-month ECL is the portion of ECL that result
ekspektasian sepanjang umurnya yang from default events that are possible within the
merepresentasikan ECL yang timbul dari 12-months after reporting date (or the shorter
peristiwa gagal bayar aset keuangan yang period if expected life of financial asset is less
mungkin terjadi dalam 12 bulan setelah tanggal than 12 months). 12-month ECL is weighted by
pelaporan (atau periode yang lebih pendek jika probability of default.
umur aset keuangan yang diharapkan kurang
dari 12 bulan). ECL 12 bulan dibobot oleh
probabilitas terjadinya default dimaksud.
ECL lifetime adalah kerugian yang diakibatkan Lifetime ECL is the ECL that result from all
dari semua kejadian default yang mungkin terjadi possible default events over the expected life of
selama perkiraan waktu umur hidup aset financial asset.
keuangan.
Staging Criteria Staging Criteria
Aset keuangan harus dialokasikan ke salah satu Financial asset must be allocated to one of three
dari tiga tahap penurunan nilai (stage 1, stage 2, stages of impairment (stage 1, stage 2, stage 3)
stage 3) dengan menentukan apakah terjadi by determining whether there is
peningkatan risiko kredit yang signifikan atas a significant increase in credit risk on the
aset keuangan sejak pengakuan awal atau financial asset since initial recognition or
apakah fasilitas tersebut gagal bayar pada setiap whether the facility has defaulted on each
tanggal pelaporan. reporting date.
39
Page 609
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Penurunan nilai dari aset keuangan (lanjutan) g. Impairment of financial assets (continued)
Stage 1: ECL diakui pada saat pengakuan awal Stage 1: ECL are recognised at the time of initial
instrumen keuangan dan merepresentasikan recognition of a financial instrument and
kekurangan kas sepanjang umur aset yang represent the lifetime cash shortfalls arising from
timbul dari kemungkinan gagal bayar di masa possible default events up to twelve months into
yang akan datang dalam kurun waktu dua belas the future from the reporting date. ECL continue
bulan sejak tanggal pelaporan. ECL terus to be determined on this basis until there is either
ditentukan oleh dasar ini sampai timbul a significant increase in the credit risk of an
peningkatan risiko kredit yang signifikan pada instrument or the instrument becomes credit-
instrumen tersebut atau instrumen tersebut telah impaired. If an instrument is no longer
mengalami penurunan nilai kredit. Jika suatu considered to exhibit a significant increase in
instrumen tidak lagi dianggap menunjukkan credit risk, ECL will revert to being determined
peningkatan risiko kredit yang signifikan, maka on a 12-month basis.
ECL dihitung kembali berdasarkan basis dua
belas bulan.
Stage 2: mencakup aset keuangan yang Stage 2: includes financial assets that
mengalami peningkatan signifikan atas risiko experience a significant increase in credit risk
kredit (“SICR”) sejak pengakuan awal (kecuali (“SICR”) since initial recognition (unless having
jika memiliki risiko kredit rendah pada tanggal low credit risk at the reporting date), but do not
pelaporan), namun tidak memiliki bukti have objective evidence of impairment. For
penurunan nilai yang objektif. Untuk aset ini, ECL these assets, Lifetime ECL will be calculated.
lifetime dihitung. ECL lifetime adalah kerugian Lifetime ECL are the ECL that results from all
pinjaman yang diharapkan yang dihasilkan dari possible default events over the expected life of
semua kejadian default yang mungkin terjadi financial asset.
selama perkiraan umur dari aset keuangan.
Bank menggunakan berbagai pengukuran The Bank uses a number of qualitative and
kualitatif dan kuantitatif dalam menilai SICR quantitative measures in assessing SICR as
seperti berikut: follows:
Pinjaman yang diberikan Loans
a. Kriteria kuantitatif a. Quantitative criteria
Akun-akun dengan 30 hari tunggakan Accounts that are 30 days past due (“DPD”)
(“DPD”) dianggap telah mengalami are considered to have experienced a
peningkatan risiko kredit yang signifikan. significant increase in credit risk.
b. Kriteria kualitatif b. Qualitative criteria
Debitur dengan DPD kurang dari 30 hari Debtors with DPD less than 30 days which
yang telah direstrukturisasi (kecuali debitur have been restructured (except for
restrukturisasi akibat dampak pandemi restructured debtors as a result of the
COVID-19) dianggap memiliki kenaikan COVID-19 pandemic) which is considered
signifikan atas risiko kredit. to have a significant increase in credit risk.
Stage 3: Aset hanya akan dianggap mengalami Stage 3: An asset is only considered credit
penurunan nilai dan kerugian kredit impaired and lifetime expected credit losses
ekspektasian sepanjang umurnya diakui, jika recognised, if there is observed objective
terdapat bukti objektif penurunan nilai yang evidence of impairment. These factors are
dapat diobservasi. Faktor-faktor yang similar to the indicators of objective
diobservasi ini serupa dengan indikator bukti
40
Page 610
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Penurunan nilai dari aset keuangan (lanjutan) g. Impairment of financial assets (continued)
objektif penurunan nilai pada PSAK 109, of impairment under SFAS 109, this includes,
termasuk antara lain aset gagal bayar atau amongst other factors, assets in default or
mengalami kesulitan keuangan yang signifikan experiencing significant financial difficulty, or
atau mengalami forbearance atas kredit yang experiencing forbearance on impaired credit
mengalami penurunan nilai (disebut sebagai (mentioned as ‘Stage 3 asset’). The
‘aset Stage 3’). Pengukuran kerugian kredit measurement of expected credit losses across
ekspektasian di seluruh tahapan aset diperlukan all stages is required to reflect an unbiased and
untuk mencerminkan jumlah yang tidak bias dan probability weighted amount that is determined
rata-rata probabilitas tertimbang yang by evaluating a range of reasonably possible
ditentukan dengan mengevaluasi serangkaian outcomes using reasonable and supportable
kemungkinan yang dapat terjadi menggunakan information about past events, current
informasi yang wajar dan dapat didukung conditions and forecasts of future economic
dengan peristiwa di masa lampau, kondisi saat conditions.
ini dan proyeksi terkait dengan kondisi ekonomis
di masa depan.
Aset keuangan yang mengalami penurunan nilai Financial assets that are credit impaired (or in
(atau gagal bayar) merupakan aset yang default) represent those that are at least more
setidaknya telah memiliki tunggakan lebih dari than 90 days past due in respect of principal
90 hari atas pokok dan/atau bunga atau memiliki and/or interest or has certain credit grades
peringkat kredit tertentu (default). Aset (default). Financial assets are also considered
keuangan juga dianggap mengalami penurunan to be credit impaired where the debtors are
nilai kredit dimana debitur kemungkinan besar unlikely to pay on the occurrence of one or more
tidak akan membayar dengan terjadinya satu observable events that have a detrimental
atau lebih kejadian yang teramati yang memiliki impact on the estimated future cash flows of the
dampak menurunkan jumlah estimasi arus kas financial asset. Loss provisions against credit
masa depan dari aset keuangan tersebut. impaired financial assets are determined based
Cadangan kerugian penurunan nilai terhadap on an assessment of the recoverable cash flows
aset keuangan yang mengalami penurunan nilai under a range of scenarios, including the
ditentukan berdasarkan penilaian terhadap arus realisation of any collateral held where
kas yang dapat dipulihkan berdasarkan appropriate. The ECL will reflect weighted
sejumlah skenario, termasuk realisasi jaminan average of the scenarios based on the
yang dimiliki jika memungkinkan. ECL akan probability of the relevant scenario to occur. The
mencerminkan rata-rata tertimbang dari loss provisions held represent the difference
skenario berdasarkan probabilitas dari skenario between the present value of the cash flows
yang relevan untuk terjadi. Cadangan kerugian expected to be recovered, discounted at the
penurunan nilai merupakan selisih antara nilai instrument’s original effective interest rate, and
sekarang dari arus kas yang diperkirakan akan the gross carrying value of the instrument prior
dipulihkan, didiskontokan pada suku bunga to any credit impairment.
efektif awal, dan nilai tercatat bruto instrumen
sebelum penurunan nilai kredit.
Periode yang diperhitungkan ketika mengukur The period considered when measuring
kerugian kredit ekspektasian adalah periode expected credit loss is the contractual term of
kontrak aset keuangan. Umur ekspektasian the financial asset. The expected life may be
dapat dipengaruhi oleh pembayaran dimuka dan impacted by prepayments and the maximum
periode kontrak maksimum melalui opsi contractual term by extension options. For
perpanjangan kontrak. Untuk portofolio revolving certain revolving portfolios, the expected life is
tertentu, umur ekspektasian dinilai sepanjang assessed over the period that the Bank is
periode dimana Bank terekspos dengan risiko exposed to credit risk (which is based on the
kredit (berdasarkan durasi waktu yang length of time it takes for credit facilities to be
dibutuhkan untuk fasilitas kredit ditarik). withdrawn).
41
Page 611
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Penurunan nilai dari aset keuangan (lanjutan) g. Impairment of financial assets (continued)
Untuk aset yang diukur pada biaya perolehan For assets measured at amortised cost, the
diamortisasi, saldo di neraca mencerminkan aset balance sheet amount reflects the gross asset
bruto dikurangi kerugian kredit ekspektasian. less the expected credit losses. For debt
Untuk instrumen utang dalam kategori FVOCI, instruments held at FVOCI, the balance sheet
saldo di neraca mencerminkan nilai wajar dari amount reflects the instrument’s fair value less
instrumen dikurangi dengan cadangan kerugian the expected credit losses.
kredit ekspektasian.
Untuk menentukan kerugian kredit ekspektasian To determine the expected credit loss, these
komponen-komponen ini akan diperhitungkan components are multiplied together and
secara bersama-sama dan didiskontokan ke discounted to the balance sheet date using the
tanggal laporan keuangan menggunakan effective interest rate as the discount rate.
diskonto berdasarkan suku bunga efektif.
PSAK 109 mensyaratkan penyertaan informasi SFAS 109 requires supportable information
tentang kejadian masa lalu, kondisi saat ini dan about past events, current condition and
perkiraan kondisi ekonomi masa depan. forecasts of future economic conditions.
Perkiraan perubahan dalam kerugian pinjaman Estimated movement on expected credit losses
yang diharapkan harus mencerminkan dan have to be reflected and directly consistent with
secara langsung konsisten dengan perubahan changes in observed related data over the
dalam data terkait yang diobservasi dari periode period. This ECL calculation needs forward-
ke periode. Perhitungan ECL ini membutuhkan looking estimation from Probability of Default
estimasi forward-looking dari Probability of (PD), Loss Given Default (LGD) and Exposure
Default (PD), Loss Given Default (LGD) dan At Default (EAD).
Exposure At Default (EAD).
Untuk komitmen pinjaman dan kontrak jaminan For loan commitments and financial guarantee
keuangan, tanggal pada saat Bank menjadi contracts, the date when the Bank become
pihak dalam suatu komitmen yang tidak dapat a party in a irrevocable commitment is the date
dibatalkan merupakan tanggal pengakuan awal of initial recognition for implementation of
untuk keperluan penerapan persyaratan impairment purposes.
penurunan nilai.
a. Probability of Default (“PD”) a. Probability of Default (“PD”)
Probabilitas yang timbul di suatu waktu The probability at a point in time that
dimana debitur mengalami gagal bayar, a counterparty will default, calibrated over up
dikalibrasikan sampai dengan periode to 12 months from the reporting date
12 bulan dari tanggal laporan (Stage 1) atau (Stage 1) or over the lifetime of the product
sepanjang umur (Stage 2 dan 3) dan (Stage 2 and 3) and incorporating the impact
digabungkan pada dampak asumsi ekonomi of forward-looking economic assumptions
masa depan yang memiliki risiko kredit. PD that have an effect on credit risk. PD is
diestimasikan pada point in time dimana hal estimated at a point in time that means it will
ini berfluktuasi sejalan dengan siklus fluctuate in line with the economic cycle.
ekonomi.
42
Page 612
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Penurunan nilai dari aset keuangan (lanjutan) g. Impairment of financial assets (continued)
b. Loss Given Default (“LGD”) b. Loss Given Default (“LGD”)
Kerugian yang diperkirakan akan timbul dari The loss that is expected to arise on default,
debitur yang mengalami gagal bayar dengan incorporating the impact of relevant forward
menggabungkan dampak dari asumsi looking economic assumptions
ekonomi masa depan yang relevan (jika ada) (if any), which represents the difference
dimana hal ini mewakili perbedaan antara between the contractual cash flows due and
arus kas kontraktual yang akan jatuh tempo those that the Bank expects to receive. The
dengan arus kas yang diharapkan untuk Bank estimates LGD based on the historical
diterima. Bank mengestimasikan LGD recovery rates and considers the recovery of
berdasarkan data historis dari tingkat any collateral that is integral to the financial
pemulihan dan memperhitungkan pemulihan assets, taking into account forward looking
yang berasal dari jaminan terhadap aset economic assumptions if relevant.
keuangan dengan mempertimbangkan
asumsi ekonomi di masa depan jika relevan.
c. Exposure at Default (“EAD”) c. Exposure at Default (“EAD”)
Perkiraan nilai eksposur neraca pada saat The expected balance sheet exposure at the
gagal bayar dengan mempertimbangkan time of default, taking into account that
bahwa perubahan ekspektasi yang expected change in exposure over the
diharapkan selama masa eksposur. Hal ini lifetime of the exposure. This incorporates
menggabungkan dampak penarikan fasilitas the impact of drawdowns of committed
yang committed pembayaran pokok dan facilities, repayments of principal and
bunga, amortisasi dan pembayaran interest, amortisation and prepayments,
dipercepat, bersama dengan dampak asumsi together with the impact of forward looking
ekonomi masa depan jika relevan. economic assumptions where relevant.
h. Penurunan nilai dari aset non-keuangan h. Impairment of non-financial assets
Nilai tercatat aset non-keuangan Bank, selain The carrying amount of the Bank's non-financial
aset pajak tangguhan, dikaji pada setiap tanggal assets, other than deferred tax assets, are
pelaporan untuk menentukan ada tidaknya reviewed at each reporting date to determine
indikasi penurunan nilai. Untuk tujuan pengujian whether there is any indication of impairment.
penurunan nilai, aset yang tidak dapat diuji For the purpose of impairment testing, assets
secara individual dapat digabungkan ke dalam that cannot be tested individually are grouped
kelompok aset terkecil yang menghasilkan arus together into the smallest group of assets that
kas masuk dari penggunaan berkelanjutan yang generates cash inflows from continuing use that
sebagian besar independen dari arus kas masuk are largely independent of the cash inflows of
dari aset lainnya (Unit Penghasil Kas atau other assets (Cash Generating Units or “CGU”).
“CGU”). Jika terdapat indikasi adanya penurunan If any such indication exists, then the asset's
nilai tersebut, maka nilai terpulihkan aset recoverable amount is estimated.
diestimasi.
Kerugian penurunan nilai diakui jika nilai tercatat An impairment loss is recognised if the carrying
suatu aset atau CGU melebihi estimasi nilai amount of an asset or CGU exceeds its
terpulihkannya. Nilai terpulihkan suatu aset estimated recoverable amount. The recoverable
adalah nilai yang terbesar antara nilai pakai aset amount of an asset or CGU is the greater of its
atau CGU dan nilai wajar dikurangi biaya value in use and its fair value less cost to sell. In
penjualan. Dalam penentuan nilai pakai aset, assessing value in use, the estimated future
estimasi arus kas masa depan didiskontokan cash flows are discounted to their present value
menggunakan tingkat diskonto sebelum pajak using a pre-tax discount rate that reflects current
yang menggambarkan penilaian pasar kini atas market assessments of the time value of money
nilai waktu dari uang dan risiko yang terkait and the risks specific to the asset.
dengan aset yang bersangkutan.
43
Page 613
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
h. Penurunan nilai dari aset non-keuangan h. Impairment of non-financial assets
(lanjutan) (continued)
Kerugian penurunan nilai atas aset non- Impairment losses in respect of non-financial
keuangan yang diakui pada tahun sebelumnya assets recognised in prior year are assessed at
dikaji pada setiap tanggal pelaporan keuangan each reporting date for any indications that the
untuk menilai apakah terdapat indikasi bahwa loss has decreased or no longer exists. An
rugi penurunan nilai yang telah diakui impairment loss, except for goodwill, is reversed
sebelumnya telah menurun atau tidak ada lagi. if there has been a change in the estimates used
Kerugian penurunan nilai, kecuali untuk goodwill, to determine the recoverable amount. An
dipulihkan jika terdapat perubahan estimasi yang impairment loss is reversed only to the extent
digunakan untuk menentukan nilai terpulihkan. that the asset's carrying amount does not
Jumlah kerugian penurunan nilai yang dibalik exceed the carrying amount that would have
tidak boleh menyebabkan nilai aset melebihi nilai been determined, net of depreciation or
tercatat bersih setelah penyusutan atau amortisation, if no impairment loss had been
amortisasi, seandainya tidak ada kerugian recognised.
penurunan nilai yang diakui.
i. Kas dan setara kas i. Cash and cash equivalents
Kas meliputi kas dan kas dalam khasanah. Untuk Cash includes cash on hand and cash in vault.
tujuan laporan arus kas, kas dan setara kas For the purpose of the statement of cash flows,
mencakup kas, giro pada Bank Indonesia, giro cash and cash equivalents include cash, current
pada bank lain, penempatan pada Bank accounts with Bank Indonesia, current accounts
Indonesia dan bank lain, dan Sertifikat Bank with other banks, placements with Bank
Indonesia yang jatuh tempo dalam 3 (tiga) bulan Indonesia and other banks, and Certificates of
atau kurang sejak tanggal perolehan yang tidak Bank Indonesia maturing within 3 (three)
dijaminkan atau dibatasi penggunaannya. months or less from the date of acquisition and
are not pledged or restricted.
j. Giro pada Bank Indonesia dan bank lain j. Current accounts with Bank Indonesia and
other banks
Giro pada Bank Indonesia dan bank lain Current accounts with Bank Indonesia and other
diklasifikasikan sebagai aset keuangan yang banks are classified as financial assets
diukur pada biaya perolehan diamortisasi. Lihat measured at amortised cost. Refer to Note 2d
Catatan 2d untuk kebijakan akuntansi atas aset for the accounting policy of financial assets.
keuangan.
Giro pada Bank Indonesia dan bank lain Current accounts with Bank Indonesia and other
dinyatakan sebesar saldo giro dikurangi dengan banks are stated at the outstanding balance less
cadangan kerugian penurunan nilai. allowance for impairment losses.
k. Penempatan pada Bank Indonesia dan bank k. Placements with Bank Indonesia and other
lain banks
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other
merupakan penanaman dana dalam bentuk banks consist of interbank call money, Time
interbank call money, Deposito berjangka, deposit, Certificate of deposits, and Bank
Sertifikat deposito, dan Fasilitas Simpanan Bank Indonesia Deposit Facility ("FASBI").
Indonesia ("FASBI").
44
Page 614
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
l. Efek-efek l. Marketable securities
Efek-efek yang dimiliki terdiri dari Sertifikat Bank Marketable securities consist of Certificates of
Indonesia (“SBI”), Sekuritas Rupiah Bank Bank Indonesia (“SBI”), Bank Indonesia Rupiah
Indonesia (“SRBI”), Surat Utang Negara, Surat Securities (“SRBI”), Government Promissory
Berharga Syariah Negara, obligasi korporasi, Notes, Government Sharia Bonds, corporate
wesel jangka menengah, unit penyertaan bonds, medium term notes, mutual fund
reksadana, dan efek-efek pasar uang dan pasar investment units and other money market and
modal lainnya. capital market securities.
Setelah pengakuan awal, efek-efek diukur Subsequently accounted for, marketable
sesuai dengan klasifikasinya masing-masing, securities depending on their respective
sebagai diukur pada biaya perolehan classifications, as either measured at amortised
diamortisasi atau diukur pada nilai wajar melalui cost or measured at fair value through other
pendapatan komprehensif lain (“FVOCI”) atau comprehensive income (“FVOCI“) or measured
diukur pada nilai wajar melalui laporan laba rugi at fair value through profit or loss (“FVTPL”).
(“FVTPL”).
1. Diukur pada biaya perolehan 1. Measured at amortised cost
diamortisasi
Setelah pengakuan awal, investasi diukur Accounted for, investment measured at
pada biasa perolehan diamortisasi dengan amortised cost using effective interest rate
menggunakan metode suku bunga efektif. method.
2. Diukur pada FVOCI 2. Measured at FVOCI
Setelah pengakuan awal, diukur pada nilai Accounted for, investment carried at fair
wajar dimana keuntungan dan kerugian value with all unrealised gains and losses
yang belum direalisasi atas perubahan nilai arising from changes in fair value
wajar akan diakui sebagai penghasilan recognised in other comprehensive income.
komprehensif lain. Perubahan pada Changing in expected credit losses
kerugian kredit ekspektasian diakui laba rugi recognised in the profit or loss and are
dan diakumulasi pada ekuitas. Pada saat accumulated in equity. On derecognition,
penghentian pengakuan, akumulasi the cumulative fair value gains or losses, net
keuntungan atau kerugian nilai wajar bersih, of cumulative allowance for impairmen
setelah akumulasi cadangan kerugian losses, are transferred to the profit or loss.
penurunan nilai, ditransfer ke laba rugi.
3. Diukur pada FVTPL 3. Measured at FVTPL
Seluruh aset keuangan yang tidak All financial assets not classified as
diklasifikasikan sebagai diukur dengan biaya measured at amortised cost or FVOCI as
perolehan diamortisasi atau FVOCI described above are measured at FVTPL.
sebagaimana ketentuan di atas diukur Financial instruments grouped into this
dengan FVTPL. Instrumen keuangan yang category are recognised at their fair value at
dikelompokkan ke dalam kategori ini diakui initial recognition; transaction costs are
pada nilai wajarnya pada saat pengakuan recognised directly in the statement of profit
awal; biaya transaksi diakui secara langsung or loss. Gains and losses arising from
ke dalam laporan laba rugi. Keuntungan dan changes in fair value and sale of financial
kerugian yang timbul dari perubahan nilai instruments are recognised in the statement
wajar dan penjualan instrumen keuangan of profit or loss.
diakui di dalam laporan laba rugi.
45
Page 615
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
m. Pinjaman yang diberikan m. Loans
Pinjaman yang diberikan adalah penyediaan Loans represent provision of cash or cash
uang atau tagihan yang dapat disetarakan equivalents based on agreements with debtor,
dengan kas, berdasarkan persetujuan atau where debtor required to repay their debts with
kesepakatan pinjam-meminjam dengan debitur, interest after specified periods.
mewajibkan pihak debitur untuk melunasi hutang
berikut bunganya setelah jangka waktu tertentu.
Restrukturisasi pinjaman bisa meliputi modifikasi Loan restructuring may involve a modification of
persyaratan pinjaman, konversi pinjaman the terms of the loans, conversion of loans into
menjadi saham atau instrumen keuangan equity or other financial instruments and/or a
lainnya dan/atau kombinasi dari keduanya. combination of both.
Pinjaman yang direstrukturisasi dan tidak Restructured loans which are not derecognised,
dihentikan pengakuannya disajikan sebesar nilai are stated at the lower of carrying value of the
yang lebih rendah antara nilai tercatat pinjaman loan at the time of restructuring or net present
pada tanggal restrukturisasi atau proyeksi nilai value of the estimate of total future cash receipts
kini dari penerimaan kas masa depan setelah after restructuring. Losses arising from any
restrukturisasi. Kerugian akibat selisih antara excess of the carrying value of the loan at the
nilai tercatat pinjaman pada tanggal time of restructuring over the net present value
restrukturisasi dengan nilai tunai penerimaan of the total future cash receipts after
kas masa depan setelah restrukturisasi diakui restructuring are recognised as profit/loss.
sebagai laba/rugi. Setelah restrukturisasi, semua Thereafter, all cash receipts under the new
penerimaan kas masa depan yang ditetapkan terms shall be accounted for as the recovery of
dalam persyaratan baru dicatat sebagai principal and interest revenue, in accordance
pengembalian pokok pinjaman yang diberikan with the restructuring scheme.
dan pendapatan bunga sesuai dengan syarat-
syarat restrukturisasi.
n. Efek-efek yang dibeli dengan janji dijual n. Securities purchased under resale
kembali dan efek-efek yang dijual dengan agreements and securities sold under
janji dibeli kembali repurchase agreements
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under resale agreements
merupakan transaksi dimana Bank membeli aset are transactions in which the Bank purchases a
keuangan dan secara simultan masuk ke dalam financial asset and simultaneously enters into
perjanjian untuk menjual kembali aset (atau aset an agreement to resell the asset (or
yang serupa secara substansial) dengan harga substantially similar asset) at a fixed price on a
tetap di masa depan. Aset yang mendasari tidak future date. The underlying asset is not
diakui dalam laporan keuangan. Setelah recognised in the financial statements.
pengakuan awal, efek-efek yang dibeli dengan Subsequent to initial recognition, securities
janji dijual kembali diukur pada biaya perolehan purchased under resale agreements are
diamortisasi. Selisih antara harga beli dan harga measured at amortised cost. The difference
jual kembali diakui sebagai pendapatan bunga between purchase and resale price is
dengan menggunakan metode suku bunga recognised as interest income using the
efektif. effective interest method.
Efek-efek yang dijual dengan janji dibeli kembali Securities sold under repurchase agreements
merupakan transaksi dimana Bank menjual aset are transactions in which the Bank sold a
keuangan dan secara simultan masuk ke dalam financial asset and simultaneously enters into
perjanjian untuk membeli kembali aset (atau aset an agreement to repurchase the asset (or
yang serupa secara substansial) dengan harga substantially similar asset) at a fixed price on a
tetap di masa depan. future date.
46
Page 616
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
n. Efek-efek yang dibeli dengan janji dijual n. Securities purchased under resale
kembali dan efek-efek yang dijual dengan agreements and securities sold under
janji dibeli kembali (lanjutan) repurchase agreements (continued)
Efek-efek yang dijual dengan janji untuk dibeli Securities sold under repurchase agreements
kembali disajikan sebagai liabilitas dalam are presented as liabilities in the statement of
laporan posisi keuangan sebesar harga beli financial position at the agreed repurchase price
kembali yang disepakati dikurangi selisih antara less the difference between the selling price and
harga jual dan harga beli kembali yang agreed repurchase price. The difference
disepakati. Selisih antara harga jual dan harga between the selling price and agreed
beli kembali yang disepakati tersebut repurchase price is amortised as interest
diamortisasi sebagai beban bunga selama expense over the period commencing from the
jangka waktu sejak efek-efek dijual hingga dibeli selling date to the repurchase date.
kembali.
o. Tagihan dan liabilitas akseptasi o. Acceptances receivable and payable
Setelah pengakuan awal, tagihan dan liabilitas Subsequent to initial recognition, acceptances
akseptasi diukur pada biaya perolehan receivable and payable are measured at
diamortisasi dengan menggunakan metode suku amortised cost using the effective interest
bunga efektif. method.
p. Penyertaan saham p. Investment in shares
(A) Penyertaan saham (A) Investment in shares
Penyertaan saham merupakan investasi Investment in shares of stock are long-term
jangka panjang pada perusahaan non- investments in non-public companies.
publik.
Penyertaan dalam bentuk saham dengan Investments in shares of stock where the
kepemilikan kurang dari 20% yang nilai ownership interest of less than 20% that do
wajarnya tidak tersedia dan dimaksudkan not have readily determinable fair values
untuk penyertaan jangka panjang and are intended for long-term investments
dinyatakan sebesar estimasi terbaik atas are stated at their best estimate of fair
nilai wajarnya. Bila terjadi penurunan nilai value. The carrying amount of the
yang bersifat permanen, nilai tercatatnya investments is written-down to recognise a
dikurangi untuk mengakui penurunan permanent decline in the value of the
tersebut yang ditentukan untuk setiap individual investments. Any such write-
investasi secara individu dan kerugiannya down is charged directly to current year
dibebankan pada laporan laba rugi tahun statement of profit or loss.
berjalan.
(B) Penyertaan saham sementara (B) Temporary investment in shares
Penyertaan saham sementara merupakan Temporary investment in shares is
penyertaan modal oleh Bank, dalam bentuk investment in shares by Bank to debtor’s
saham pada perusahaan debitur untuk company to overcome the credit defaults, in
mengatasi akibat kegagalan kredit, accordance with the prevailing laws.
sebagaimana dimaksud dalam ketentuan
peraturan perundang-undangan yang
berlaku.
47
Page 617
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
p. Penyertaan saham (lanjutan) p. Investment in shares (continued)
(B) Penyertaan saham sementara (lanjutan) (B) Temporary investment in shares
(continued)
Bank wajib melakukan divestasi penyertaan Bank is obliged to divest temporary
saham sementara apabila penyertaan investment in shares if the temporary
saham sementara telah melebihi jangka investment in shares have exceeded if
waktu paling lama 5 (lima) tahun atau maximum period of 5 (five) years or the
perusahaan tersebut telah memperoleh company have obtained positive retained
saldo laba positif pada ekuitasnya. earnings in equity.
Penyertaan dalam bentuk saham dengan Investments in shares where the ownership
kepemilikan lebih dari 20%, tanpa ada above 20%, without any significant
pengaruh signifikan diklasifikasikan sebagai influence is classified as financial assets at
aset keuangan yang diukur pada nilai wajar fair value through profit or loss. Refer to
melalui laporan laba rugi. Lihat Catatan 2d Note 2d for the accounting policy of
untuk kebijakan akuntansi atas aset financial assets at fair value through profit
keuangan dalam kelompok yang diukur or loss.
pada nilai wajar melalui laporan laba rugi.
q. Aset tetap dan penyusutan q. Fixed assets and depreciation
Pada tanggal 30 November 2015, Bank On November 30, 2015, the Bank changed their
melakukan perubahan kebijakan akuntansi atas accounting policies of fixed assets from cost
aset tetap dari model biaya menjadi model model to revaluation model.
revaluasi.
Aset tetap Bank disajikan sebesar nilai wajar, The Bank’s fixed assets are shown at fair value,
dikurangi akumulasi penyusutan dan cadangan less subsequent depreciation for fixed assets
kerugian penurunan nilai untuk aset tetap (jika less accumulated impairment losses (if any).
ada). Penilaian terhadap aset tetap dilakukan Valuation of fixed assets are performed by
oleh penilai independen eksternal yang telah external independent valuers with certain
memiliki sertifikasi. Penilaian atas aset tersebut qualification. Valuations are performed with
dilakukan secara berkala untuk memastikan sufficient regularity to ensure that the fair value
bahwa nilai wajar aset yang direvaluasi tidak of a revalued asset does not differ materially
berbeda secara material dengan nilai from its carrying amount. Based on Bank’s
tercatatnya. Berdasarkan kebijakan internal internal policy, valuation of fixed assets
Bank, penilaian terhadap aset tetap yang performed by external independent valuers for
dilakukan oleh penilai independen eksternal every 3 years. Any accumulated depreciation at
dilakukan 3 tahun sekali. Akumulasi penyusutan the date of revaluation is eliminated against the
pada tanggal revaluasi dieliminasi terhadap nilai gross carrying amount of the asset, and the net
tercatat bruto aset, dan nilai bersihnya disajikan amount is restated to the revalued amount of the
kembali sebesar nilai revaluasian aset tetap. asset.
Kenaikan nilai tercatat yang timbul dari revaluasi Increases in the carrying amount arising on
aset tetap dicatat sebagai “Surplus revaluasi revaluation of fixed assets recorded in “Assets
aset” dan disajikan sebagai “Penghasilan revaluation reserve” and presented as “Other
Komprehensif Lain”. Penurunan yang Comprehensive Income”. Decreases that offset
menghapus nilai kenaikan yang sebelumnya previous increases of the same asset are
atas aset yang sama dibebankan terhadap debited against “Asset revaluation reserve” as
“Surplus revaluasi aset” sebagai bagian dari laba part of other comprehensive income; all other
komprehensif; penurunan lainnya dibebankan decreases are charged to the statement of profit
pada laporan laba rugi. or loss.
48
Page 618
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
q. Aset tetap dan penyusutan (lanjutan) q. Fixed assets and depreciation (continued)
Surplus revaluasi aset tetap dialihkan langsung Gain on revaluation of fixed assets are
ke saldo laba ketika aset tersebut dihentikan transferred to retained earnings when fixed
pengakuannya. assets are derecognised.
Tanah tidak disusutkan. Land is not depreciated.
Penyusutan aset tetap selain tanah dihitung Depreciation of fixed assets other than land are
dengan menggunakan metode garis lurus untuk calculated based on the straight-line method to
mengalokasikan nilai setelah revaluasi terhadap allocate their revalued amount to their residual
nilai sisa sepanjang estimasi masa manfaatnya values over their estimated useful lives as
sebagai berikut: follows:
Penyusutan
Masa manfaat/ (persentase)/
Useful lives Depreciation
Tahun/Years (percentage)
Gedung kantor 20 5% Office buildings
Kendaraan bermotor 4 25% Vehicles
Mesin dan peralatan 4 25% Machinery and equipment
Perlengkapan dan perabotan kantor 4 25% Office furniture and equipment
Nilai sisa aset, masa manfaat, dan metode The assets residual values, useful lives, and
penyusutan akan ditinjau dan jika perlu depreciation method are reviewed and adjusted
disesuaikan pada setiap akhir periode pelaporan. if appropriate at the end of each reporting
period.
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there are
terdapat penyesuaian atas masa manfaat dan no adjustment on useful life and depreciation
metode penyusutan. method.
Apabila nilai tercatat aset lebih besar dari nilai When the carrying amount of an asset is greater
yang dapat diperoleh kembali, nilai tercatat aset than its estimated recoverable amount, it is
diturunkan menjadi sebesar nilai yang dapat written down immediately to its recoverable
diperoleh kembali, dengan menggunakan nilai amount, which is determined as the higher of
tertinggi antara harga jual bersih dan nilai pakai. net selling price or value in use.
Apabila aset tetap tidak digunakan lagi atau When assets are retired or disposed, their fair
dijual, maka nilai wajar dan akumulasi value and the related accumulated depreciation
penyusutannya dihapuskan dari laporan are eliminated from the financial statements.
keuangan. Keuntungan atau kerugian yang The resulting gains or losses are recognised as
terjadi, diakui sebagai laba/rugi periode related period’s profit/loss.
terjadinya.
Biaya pemeliharaan dan perbaikan dicatat Maintenance and repair cost are charged as an
sebagai beban pada saat terjadinya. expense when incurred. Expenditure that
Pengeluaran yang memperpanjang masa extends the useful life of assets is capitalised
manfaat aset dikapitalisasi dan disusutkan. and depreciated.
Aset dalam pembangunan merupakan aset yang Assets under construction consist of assets that
masih dalam proses renovasi atau pemasangan are still in progress of renovation or installments
dan belum siap digunakan, serta dimaksudkan and not yet ready for use and intended to be
untuk dipergunakan dalam kegiatan usaha. Aset used in business activity. This accounts
ini dicatat sebesar biaya yang telah dikeluarkan. recorded based on amounts paid.
49
Page 619
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
r. Aset tak berwujud r. Intangible assets
Aset tak berwujud yang dimiliki oleh Bank berupa Intangible assets held by the Bank is software.
perangkat lunak.
Perangkat lunak, yang bukan merupakan bagian The software, that is not an integral part of the
integral dari perangkat keras yang terkait, dicatat related hardware, is recorded as an intangible
sebagai aset tak berwujud dan dinyatakan asset and is stated at carrying value, which is at
sebesar nilai tercatat, yaitu sebesar harga cost less accumulated amortisation.
perolehan dikurangi dengan akumulasi
amortisasi.
Biaya perolehan perangkat lunak terdiri dari Software acquisition costs consist of all
seluruh pengeluaran yang dapat dikaitkan expenditures attributed directly in the
langsung dalam persiapan perangkat lunak preparation of the software so ready to use in
tersebut sehingga siap digunakan sesuai dengan accordance with the intent of management.
maksud manajemen.
Pengeluaran setelah perolehan perangkat lunak Expenditures after acquisition software can be
dapat ditambahkan pada biaya perolehan added to the cost of software or capitalised as
perangkat lunak atau dikapitalisasi sebagai software only if the expenses add future
perangkat lunak hanya jika pengeluaran tersebut economic benefits of the software so as to be
menambah manfaat ekonomis masa depan dari larger than originally expected performance
perangkat lunak yang bersangkutan sehingga standards. Expenditure that does not add to
menjadi lebih besar dari standar kinerja yang future economic benefits of the software are
diperkirakan semula. Pengeluaran yang tidak recognised as an expense when incurred.
menambah manfaat ekonomis masa depan dari
perangkat lunak diakui sebagai beban pada saat
terjadinya.
Perangkat lunak dengan umur manfaat terbatas, Software with certain useful life, are amortised
diamortisasi dengan menggunakan metode garis using straight-line method over the estimated
lurus selama estimasi masa manfaat ekonomis useful life of the assets, which is 4 (four)
aset yaitu 4 (empat) tahun. years.
s. Agunan yang diambil alih s. Foreclosed assets
Agunan yang diambil alih (AYDA) adalah aset Foreclosed assets represent assets acquired
yang diperoleh Bank, baik melalui pelelangan by Bank, both from auction and non-auction
maupun diluar pelelangan berdasarkan based on voluntary transfer by the debtors or
penyerahan secara sukarela oleh pemilik agunan based on debtor’s approval to sell the
atau berdasarkan kuasa untuk menjual diluar collateral where the debtors could not fulfill
lelang dari pemilik agunan dalam hal debitur tidak their obligations to Bank. Foreclosed assets
memenuhi kewajibannya kepada Bank. AYDA represent collateral acquired in settlement of
merupakan jaminan yang diambil alih sebagai loans. The Bank has policy to sell foreclosed
bagian dari penyelesaian pinjaman yang assets to settle debtor’s liabilities.
diberikan. Bank memiliki kebijakan untuk selalu
berusaha menjual AYDA untuk menyelesaikan
sisa kewajiban debitur.
50
Page 620
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
s. Agunan yang diambil alih (lanjutan) s. Foreclosed assets (continued)
AYDA diakui sebesar jumlah yang lebih rendah Foreclosed assets are recognised at lower
antara nilai tercatat dengan nilai bersih yang amount between carrying value and their net
dapat direalisasi (net realisable value), yaitu nilai realisable value, which is the fair value of the
wajar agunan setelah dikurangi estimasi biaya foreclosed assets less estimated cost of
pelepasan. Bila terjadi penurunan nilai yang liquidating the foreclosed assets. If there is a
bersifat permanen, maka nilai tercatatnya permanent decline in value, the carrying amount
dikurangi untuk mengakui penurunan tersebut of foreclosed collaterals in written down to
dan kerugiannya dibebankan dalam laporan laba recognise such permanent decline in value. Any
rugi. such write-down is recognised statement of
profit or loss.
Biaya pemeliharaan atas AYDA yang terjadi Holding costs of foreclosed assets subsequent
setelah pengambilalihan atau akuisisi aset to the foreclosure or acquisition of the assets are
dibebankan sebagai laba/rugi pada saat charged as current year profit/loss as incurred.
terjadinya. Keuntungan atau kerugian dari Gains or losses from sale of foreclosed assets
penjualan agunan yang diambil alih diakui are charged as current year profit/loss as
sebagai laba/rugi tahun berjalan. incurred.
t. Biaya dibayar dimuka dan aset lain-lain t. Prepaid expenses and other assets
Biaya dibayar dimuka merupakan pembayaran Prepaid expenses are payments made to other
kepada pihak lain yang telah dilakukan namun parties but have not been recognised as
belum merupakan beban pada saat pembayaran expense at the time of payment. Prepaid
dilakukan. Biaya dibayar dimuka akan digunakan expenses will be used for Bank’s activities in the
untuk aktivitas Bank di masa mendatang. Biaya future. Prepaid expenses are recognised as
dibayar dimuka akan diakui sebagai beban pada expenses during the amortisation in accordance
saat diamortisasi sesuai dengan masa with the expected period of benefit.
manfaatnya.
Termasuk dalam biaya dibayar dimuka adalah Included in prepaid expenses are financing,
pembiayaan, pengembangan teknologi, promosi technology development, promotion and office
dan beban renovasi gedung. building renovation expense.
Termasuk di dalam aset lain-lain antara lain Included in other assets are amongst others
adalah uang muka jaminan, uang muka membership deposits, advance for fixed assets
pembelian aset, dan uang muka pengembangan purchase, advance for technology
teknologi. development.
u. Simpanan nasabah dan simpanan dari bank u. Deposits from customers and deposits from
lain other banks
Simpanan nasabah adalah dana yang Deposits from customers are the funds placed
dipercayakan oleh masyarakat (selain bank) by customers (excluding banks) with Bank
kepada Bank berdasarkan perjanjian based on fund deposit agreements. Included in
penyimpanan dana. Termasuk dalam pos ini this account are demand deposits, saving
adalah giro, tabungan, deposito berjangka, deposits, time deposits, certificates of deposits,
sertifikat deposito dan bentuk lain yang dapat and other forms which are similar.
dipersamakan dengan itu.
Simpanan dari bank lain terdiri dari liabilitas Deposits from other banks represent liabilities to
terhadap bank lain dalam bentuk giro, interbank banks in the form of demand deposits, inter-
call money, deposito berjangka, tabungan, dan bank call money, time deposits, saving
deposito on call. accounts, and deposits on call.
51
Page 621
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
u. Simpanan nasabah dan simpanan dari bank u. Deposits from customers and deposits from
lain (lanjutan) other banks (continued)
Simpanan dari nasabah dan dari bank lain Deposits from customers and other banks are
diklasifikasikan sebagai liabilitas keuangan yang classified as financial liabilities measured at
diukur dengan biaya perolehan diamortisasi. amortised cost. Refer to Note 2d for the
Lihat Catatan 2d untuk kebijakan akuntansi atas accounting policy for financial liabilities
liabilitas keuangan yang diukur dengan biaya measured at amortised cost.
perolehan diamortisasi.
v. Efek-efek yang diterbitkan v. Marketable Securities issued
Efek-efek yang diterbitkan adalah obligasi yang Marketable securities issued is the issuance of
diterbitkan dan diklasifikasikan sebagai liabilitas bond which is classified as financial liabilities
keuangan yang diukur dengan biaya perolehan measured at amortised cost. Refer to Note 2d
diamortisasi. Lihat Catatan 2d untuk kebijakan for the accounting policy for financial liabilities at
akuntansi atau liabilitas keuangan yang diukur amortised cost.
dengan biaya perolehan diamortisasi.
Biaya transaksi yang timbul sehubungan dengan Transaction cost in relation with the marketable
penerbitan efek-efek dikurangkan dari hasil securities issued is deducted from the related
penerbitan efek-efek bersangkutan. Selisih marketable securities issued. Any difference
antara hasil emisi bersih dengan nilai nominal between net proceed of bond issuance and
obligasi diakui sebagai diskonto yang nominal of bond is recognised as discount and
diamortisasi menggunakan metode suku bunga will be amortised using effective interest rate
efektif selama umur obligasi. during bond’s period.
w. Pinjaman yang diterima w. Borrowings
Pada pengukuran awal pinjaman diterima dan Borrowings and subordinated loans are initially
pinjaman subordinasi disajikan sebesar nilai presented at fair value less directly attributable
wajar dikurangi dengan biaya transaksi yang transaction costs to the acquisition or issuance
dapat diatribusikan langsung dengan of subordinated loans and bonds.
perolehan/penerbitan pinjaman dan obligasi
subordinasi.
Pinjaman yang diterima dan pinjaman Borrowings and subordinated loans are
subordinasi diklasifikasikan sebagai liabilitas classified as financial liabilities measured at
keuangan yang diukur dengan biaya perolehan amortised cost. Refer to Note 2d for the
diamortisasi. Lihat Catatan 2d untuk kebijakan accounting policy for financial liabilities
akuntansi atas liabilitas keuangan yang diukur measured at amortised cost.
dengan biaya perolehan diamortisasi.
x. Transaksi Sewa x. Leases Transaction
Pada tanggal permulaan kontrak, Bank menilai At the inception of a contract, the Bank
apakah kontrak merupakan atau mengandung assesses whether the contract is or contains a
sewa. Suatu kontrak merupakan atau leases. A contract is or contains a leases if the
mengandung sewa jika kontrak tersebut contract conveys the right to control the use of
memberikan hak untuk mengendalikan an identified assets for a period of time in
penggunaan aset identifikasian selama suatu exchange for consideration. The Bank can
jangka waktu untuk dipertukarkan dengan choose not to recognise the right-of-use asset
imbalan. Bank dapat memilih untuk tidak and lease liabilities for:
mengakui aset hak-guna dan liabilitas sewa
untuk:
- Sewa jangka pendek; dan - Short-term lease; and
- Sewa yang aset pendasarnya bernilai- - Low value asset.
rendah.
52
Page 622
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
x. Transaksi Sewa (lanjutan) x. Leases Transaction (continued)
Untuk menilai apakah kontrak memberikan hak To assess whether a contract conveys the right
untuk mengendalikan penggunaan aset to control the use of an identified asset, the Bank
identifikasian, Bank harus menilai apakah: shall assess whether:
- Bank memiliki hak untuk mendapatkan - The Bank has the right to obtain
secara substansial seluruh manfaat substantially all the economic benefit from
ekonomi dari penggunaan aset use of the asset throughout the period of
identifikasian; dan use; and
- Bank memiliki hak untuk mengarahkan - The Bank has the right to direct the use of
penggunaan aset identifikasian. Bank the asset. The Bank has described when it
memiliki hak ini ketika Bank memiliki hak has a decision-making rights that are the
untuk pengambilan keputusan yang relevan most relevant to changing how and for what
tentang bagaimana dan untuk tujuan apa purpose the asset is used are
aset digunakan telah ditentukan predetermined:
sebelumnya:
1. Bank memiliki hak untuk 1. The Bank has the right to operate the
mengoperasikan aset; dan asset; and
2. Bank telah mendesain aset dengan 2. The Bank has designed the asset in
cara menetapkan sebelumnya a way that predetermine how and for
bagaimana dan untuk tujuan apa aset what purpose it will be used.
akan digunakan selama periode
penggunaan.
Pada tanggal permulaan sewa, Bank mengakui The Bank recognises a right-of-use asset and
aset hak-guna dan liabilitas sewa. Aset hak-guna a leases liability at the leases commencement
diukur pada biaya perolehan, dimana meliputi date. The right-of-use asset is initially measured
jumlah pengukuran awal liabilitas sewa yang at cost, which comprises the initial amount of the
disesuaikan dengan pembayaran sewa yang leases liability adjusted for any leases payment
dilakukan pada atau sebelum tanggal made at or before the commencement date, plus
permulaan, ditambah dengan biaya langsung any initial direct cost incurred. The right-of-use
awal yang dikeluarkan. Aset hak-guna asset is amortised over the straight-line method
diamortisasi dengan menggunakan metode garis throughout the lease term.
lurus sepanjang jangka waktu sewa.
Liabilitas sewa diukur pada nilai kini pembayaran The lease liability is initially measured at the
sewa yang belum dibayar pada tanggal present value of the lease payments that are not
permulaan, didiskontokan dengan paid at the commencement date, discounted
menggunakan suku bunga implisit dalam sewa using the interest rate implicit in the lease or, if
atau jika suku bunga tersebut tidak dapat that right cannot be readily determined, using
ditentukan, maka menggunakan suku bunga incremental borrowing rate. Generally, the Bank
pinjaman inkremental. Pada umumnya, Bank uses its incremental borrowing rate as
menggunakan suku bunga pinjaman inkremental a discount rate.
sebagai tingkat bunga diskonto.
Pembayaran sewa dialokasikan menjadi bagian Each leases payment is allocated between the
pokok dan biaya keuangan. Biaya keuangan liability and finance cost. The finance cost is
dibebankan pada laba rugi selama periode sewa charged to profit or loss over the leases period
sehingga menghasilkan tingkat suku bunga so as to produce a constant periodic rate of
periodik yang konstan atas saldo liabilitas untuk interest on the remaining balance of the liability
setiap periode. for each period.
53
Page 623
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
x. Transaksi Sewa (lanjutan) x. Leases Transaction (continued)
Jika sewa mengalihkan kepemilikan aset If the leases transfers ownership of the
pendasar kepada Bank pada akhir masa sewa underlying asset to the Bank by the end of the
atau jika biaya perolehan aset hak-guna leases term or if the cost of the right-of-use asset
merefleksikan Bank akan mengeksekusi opsi reflects that the Bank will exercise
beli, maka Bank menyusutkan aset hak-guna a purchase option, the Bank depreciates the
dari tanggal permulaan hingga akhir umur right-of-use asset from the commencement date
manfaat aset pendasar. Jika tidak, maka Bank to the end of the useful life of the underlying
menyusutkan aset hak-guna dari tanggal asset. Otherwise, the Bank depreciates the right-
permulaan hingga tanggal yang lebih awal of-use asset from the commencement date to the
antara akhir umur manfaat aset hak-guna atau earlier of the end of the useful life of the right-of-
akhir masa sewa. use asset or the end of the leases term.
Bank menganalisa fakta dan keadaan untuk The Bank analyses the facts and circumstances
masing-masing jenis hak atas tanah dalam for each type of landrights in determining the
menentukan akuntansi untuk masing-masing accounting for each of these land rights so that it
hak atas tanah tersebut sehingga dapat can accurately represent an underlying
merepresentasikan dengan tepat suatu kejadian economic event or transaction. If the landrights
atau transaksi ekonomik yang mendasarinya. do not transfer control of the underlying assets to
Jika hak atas tanah tersebut tidak mengalihkan the Bank, but gives the rights to use the
pengendalian atas aset pendasar kepada underlying assets, the Bank applies the
Bank, melainkan mengalihkan hak untuk accounting treatment of these transactions as
menggunakan aset pendasar, Bank menerapkan leases under SFAS 116, “Lease”, except if
perlakuan akuntansi atas transaksi tersebut landrights substantially similar to land
sebagai sewa berdasarkan PSAK 116, “Sewa”, purchases, the Bank applies SFAS 216,
kecuali jika hak atas tanah secara substansi “Property, plant and equipment”.
menyerupai pembelian tanah, maka Bank
menerapkan PSAK 216, “Aset tetap”.
Modifikasi sewa Leases modification
Bank mencatat modifikasi sewa sebagai sewa The Bank account for a leases modification as a
terpisah jika: separate leases if both:
- modifikasi meningkatkan ruang lingkup sewa - the modification increases the scope of the
dengan menambahkan hak untuk leases by adding the right to use one or more
menggunakan satu aset pendasar atau lebih; underlying assets;
- imbalan sewa meningkat sebesar jumlah - the consideration for the leases increases by
yang setara dengan harga tersendiri untuk an amount commensurate with the stand-
peningkatan dalam ruang lingkup dan alone price for the increase in scope and any
penyesuaian yang tepat pada harga appropriate adjustments to that stand-alone
tersendiri tersebut untuk merefleksikan price to reflect the circumstances of the
kondisi kontrak tertentu. particular contract.
y. Pendapatan dan beban bunga y. Interest income and expense
Pendapatan dan beban bunga untuk semua Interest income and expense for all interest
instrumen keuangan dengan interest bearing bearing financial instruments are recorded
dicatat dalam pendapatan bunga dan beban within interest income and interest expense
bunga menggunakan metode suku bunga efektif. using the effective interest rate method.
54
Page 624
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
y. Pendapatan dan beban bunga (lanjutan) y. Interest income and expense (continued)
Metode suku bunga efektif adalah metode yang The effective interest rate method is a method
digunakan untuk menghitung biaya perolehan of calculating the amortised cost of a financial
diamortisasi dari aset keuangan atau liabilitas asset or a financial liability and method of
keuangan dan metode untuk mengalokasikan allocating the interest income or interest
pendapatan bunga atau beban bunga selama expense over the relevant period.
periode yang relevan.
Suku bunga efektif adalah suku bunga yang The effective interest rate is the rate that exactly
secara tepat mendiskontokan estimasi discounts estimated future cash payments or
pembayaran atau penerimaan kas di masa receipts through the expected life of the financial
datang selama perkiraan umur dari instrumen instrument or, when appropriate, a shorter
keuangan, atau bilamana tepat, digunakan period to the net carrying amount of the financial
periode yang lebih singkat untuk memperoleh asset or financial liability. When calculating the
nilai tercatat bersih dari aset keuangan atau effective interest rate, Bank estimates cash
liabilitas keuangan. Pada saat menghitung suku flows considering all contractual terms of the
bunga efektif, Bank mengestimasi arus kas financial instrument, but does not consider
dengan mempertimbangkan seluruh persyaratan future credit losses. The calculation includes all
kontraktual dalam instrumen keuangan tersebut, fees, commissions, and other fees paid or
namun tidak mempertimbangkan kerugian kredit received between parties to the contract that are
di masa datang. Perhitungan ini mencakup an integral part of the effective interest rate,
seluruh komisi, provisi, dan bentuk lain yang transaction costs, and all other premiums or
dibayarkan atau diterima oleh para pihak dalam discounts.
kontrak yang merupakan bagian tak terpisahkan
dari suku bunga efektif, biaya transaksi, dan
seluruh premi atau diskon lainnya.
Jika aset keuangan atau kelompok aset Once a financial asset or a bank of similar
keuangan serupa telah diturunkan nilainya financial assets has been written down as
sebagai akibat kerugian penurunan nilai, maka a result of an impairment loss, interest income
pendapatan bunga yang diperoleh setelahnya is recognised on the unimpaired portion using
diakui atas bagian aset keuangan yang tidak the rate of interest used to discount the future
mengalami penurunan nilai, berdasarkan suku cash flows for the purpose of measuring the
bunga yang digunakan untuk mendiskonto arus impairment loss.
kas masa datang dalam menghitung kerugian
penurunan nilai.
Pendapatan bunga atas pinjaman yang diberikan Interest income on loans or other earning assets
atau aset produktif lainnya yang diklasifikasikan classified as non-performing is recognised at
sebagai bermasalah diakui pada saat the time the interest is received. When a
pendapatan tersebut diterima. Pada saat aset financial asset is classified as non-performing,
keuangan diklasifikasikan sebagai bermasalah, any interest income previously recognised but
bunga yang telah diakui tetapi belum ditagih not yet collected is reversed against interest
akan dibatalkan pengakuannya. Selanjutnya income. The reversed interest income is
bunga yang dibatalkan tersebut diakui sebagai recognised as a contingent receivable.
tagihan kontinjensi.
55
Page 625
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
z. Pendapatan provisi dan komisi z. Fees and commissions income
Provisi dan komisi yang berkaitan langsung Fees and commissions income directly related
dengan kegiatan pemberian pinjaman diakui to lending activities, are recognised as
sebagai bagian/(pengurang) dari biaya a part/(deduction) of lending cost and will be
perolehan pinjaman dan akan diakui sebagai recognised as interest income by amortising the
pendapatan bunga dengan cara diamortisasi carrying value of loan with effective interest rate
berdasarkan metode suku bunga efektif. method.
Pendapatan provisi dan komisi yang tidak Fees and commissions income which are not
berkaitan dengan kegiatan pemberian pinjaman related to lending activities on a specific period
atas suatu jangka waktu diakui sebagai are recognised as income incurred at the
pendapatan pada saat terjadinya transaksi transaction date as other operating income.
sebagai pendapatan operasional lainnya.
aa. Pendapatan dan beban operasional lainnya aa. Other operating income and expenses
Beban tenaga kerja Personnel expenses
Beban tenaga kerja meliputi beban berupa gaji Personnel expenses include expenses related
karyawan, bonus, lembur dan tunjangan. with salaries for employees, bonuses, overtime
and allowances.
Beban umum dan administrasi General and administrative expenses
Beban umum dan administrasi merupakan General and administrative expenses represent
beban yang timbul sehubungan dengan aktivitas expenses related to office activities and Bank
kantor dan operasional Bank. operational activities.
Seluruh pendapatan dan beban yang terjadi All of these income and expenses are recorded
dibebankan sebagai laba/rugi pada saat as profit/loss when incurred.
terjadinya.
ab. Perpajakan ab. Taxation
Beban pajak terdiri dari pajak kini dan pajak The tax expense comprises of current and
tangguhan. Pajak diakui dalam laporan laba rugi, deferred tax. Tax is recognised in the profit or
kecuali jika pajak tersebut terkait dengan loss, except to the extent that it relates to items
transaksi atau kejadian yang langsung diakui di recognised directly in other comprehensive
pendapatan komprehensif lain atau langsung income or in equity. In this case, the tax is also
diakui ke ekuitas. Dalam hal ini, pajak tersebut recognised in other comprehensive income or in
masing-masing diakui dalam pendapatan equity, respectively.
komprehensif lain atau ekuitas.
Manajemen secara periodik mengevaluasi posisi Management periodically evaluates positions
yang dilaporkan di Surat Pemberitahuan takes in tax return with respect to situations in
Tahunan (“SPT”) sehubungan dengan situasi which applicable tax regulation is subject to
dimana aturan pajak yang berbeda interpretation. It establishes provision where
membutuhkan interpretasi. Jika perlu, appropriate, on the basis of amounts expected
manajemen menentukan provisi berdasarkan to be paid to the tax authorities.
jumlah yang diharapkan akan dibayar kepada
otoritas pajak.
56
Page 626
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ab. Perpajakan (lanjutan) ab. Taxation (continued)
Pajak penghasilan tangguhan disajikan dengan Deferred income tax is provided using the
menggunakan metode liabilitas. Pajak liability method. Deferred income tax on
penghasilan tangguhan timbul akibat perbedaan temporary differences arising between the tax
temporer antara aset dan liabilitas menurut base of assets and liabilities and their carrying
ketentuan-ketentuan pajak dengan nilai tercatat amounts in the financial statements. Currently
aset dan liabilitas dalam laporan keuangan. Tarif enacted or substantially enacted tax rates are
pajak yang berlaku atau yang secara substansial used in the determination of deferred income
telah berlaku digunakan dalam menentukan tax.
besarnya jumlah pajak penghasilan tangguhan.
Aset pajak tangguhan diakui apabila terdapat Deferred tax assets are recognised to the extent
kemungkinan besar bahwa jumlah laba fiskal di that it is probable that future taxable profit will be
masa mendatang akan memadai untuk available against which the temporary
mengkompensasi perbedaan temporer yang differences can be utilised. Deferred Income tax
menimbulkan aset pajak tangguhan tersebut. assets and liabilities are offset when there is a
Aset dan liabilitas pajak penghasilan tangguhan legally enforceable right to offset current tax
dapat saling hapus apabila terdapat hak yang assets against current tax liabilities and when
berkekuatan hukum untuk melakukan saling deferred income taxes assets and liabilities
hapus antara aset pajak kini dengan liabilitas relate to income taxes levied by the same
pajak kini dan apabila aset dan pajak taxation authority where tax is an intention to
penghasilan tangguhan dikenakan oleh otoritas settle the balance on a net basis.
perpajakan yang sama dan adanya niat untuk
melakukan penyelesaian saldo secara bersih.
Taksiran pajak penghasilan Bank dihitung untuk The estimated corporate income tax of Bank is
masing-masing perusahaan sebagai badan calculated for each company as a separate legal
hukum terpisah. Aset pajak kini dan liabilitas entity. Current tax assets and current tax
pajak kini untuk badan hukum yang berbeda liabilities for different legal entities cannot be
tidak disalinghapuskan dalam laporan net-off in the financial statements.
keuangan.
ac. Imbalan kerja ac. Employee benefits
Imbalan kerja jangka pendek Short term employee benefits
Imbalan kerja jangka pendek diakui pada saat Short term employee benefits are recognised
terutang kepada karyawan. when they are accrued to the employees.
Liabilitas imbalan kerja karyawan Employee benefits obligation
Bank memiliki program pensiun sesuai dengan The Bank have pension scheme in accordance
peraturan dan perundang-undangan yang with prevailing labor-related laws and
berhubungan dengan ketenagakerjaan atau regulations of Bank’s policies. The scheme is
kebijakan yang ditetapkan oleh Bank. Program generally funded through payments to trustee-
ini pada umumnya didanai melalui pembayaran administered funds as determined by periodic
kepada pengelola dana pensiun yang besarnya actuarial calculations.
ditentukan dalam perhitungan aktuarial yang
dilakukan secara berkala.
57
Page 627
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ac. Imbalan kerja (lanjutan) ac. Employee benefits (continued)
Liabilitas imbalan kerja karyawan (lanjutan) Employee benefits obligation (continued)
Bank harus menyediakan program pensiun The Bank are required to provide a minimum
dengan jumlah minimal tertentu sesuai dengan amount of pension benefits in accordance with
UU Cipta Kerja No. 11/2020. Karena Undang- Job Creation Law Art No.11/2020. Since the
Undang Ketenagakerjaan menentukan rumus Labor Law sets the formula for determining the
tertentu untuk menghitung jumlah minimal minimum amount of benefits, in substance
imbalan pensiun, maka pada dasarnya program pension plans under the Labor Law represent
pensiun berdasarkan Undang-Undang defined benefit plans. A defined benefit plan is
Ketenagakerjaan adalah program manfaat pasti. a pension plan that defines an amount of
Program pensiun manfaat pasti adalah program pension benefit to be provided, usually as a
pensiun yang menentukan jumlah imbalan function of one or more factors such as age,
pensiun yang akan diberikan, biasanya years of service or total compensation.
didasarkan pada satu faktor atau lebih seperti
usia, masa kerja atau jumlah kompensasi.
Liabilitas diakui pada laporan posisi keuangan The liability recognised in the statement of
sebesar nilai kini kewajiban imbalan pasti pada financial position is the present value of the
akhir periode pelaporan dikurangi nilai wajar aset defined benefit obligation at the end of the
program. Kewajiban imbalan pasti dihitung reporting period less the fair value of plan
setiap tahun oleh aktuaris yang independen assets. The defined benefit obligation is
dengan menggunakan metode projected unit calculated annually by independent actuaries
credit. Nilai kini kewajiban imbalan pasti using the projected unit credit method. The
ditentukan dengan mendiskontokan arus kas present value of the defined benefit obligation is
keluar yang diestimasi dengan menggunakan determined by discounting the estimated future
tingkat bunga Obligasi Pemerintah (dikarenakan cash outflows using interest rates of
saat ini tidak ada pasar aktif untuk obligasi Government Bonds (considering currently there
perusahaan yang berkualitas tinggi) yang is no active market for high-quality corporate
didenominasikan dalam Rupiah dimana imbalan bonds) that are denominated in Rupiah in which
akan dibayarkan dan memiliki jangka waktu jatuh the benefits will be paid, and that have terms to
tempo mendekati jangka waktu kewajiban maturity approximating to the terms of the
pensiun. related pension obligation.
Keuntungan dan kerugian aktuarial yang timbul Actuarial gains and losses arising from
dari penyesuaian dan perubahan dalam asumsi- experience adjustments and changes in
asumsi aktuarial langsung diakui seluruhnya actuarial assumptions charged or credited to
melalui pendapatan komprehensif lainnya pada equity in other comprehensive income in the
saat terjadinya. period in which they arise.
Biaya jasa lalu diakui segera dalam laporan laba Past-service costs are recognised immediately
rugi. Keuntungan dan kerugian dari kurtailmen in the statements of profit or loss. Gains or
atau penyelesaian program manfaat pasti diakui losses on the curtailment or settlement of
di laba rugi ketika kurtailmen atau penyelesaian a defined benefit plan are recognised in the
tersebut terjadi. statement of profit or loss when the curtailment
or settlement occurs.
Pesangon pemutusan kontrak terhutang ketika Termination benefits are payable whenever an
karyawan diberhentikan sebelum usia pensiun employee’s employment is terminated before
normal. the normal retirement age.
58
Page 628
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ac. Imbalan kerja (lanjutan) ac. Employee benefits (continued)
Liabilitas imbalan kerja karyawan (lanjutan) Employee benefits obligation (continued)
Bank mengakui pesangon pemutusan kontrak The Bank recognise termination benefits when
kerja ketika Bank menunjukkan komitmennya it is demonstrably committed to terminate the
untuk memutuskan hubungan kerja dengan employment of current employees according to
karyawan berdasarkan suatu rencana formal a detailed formal plan which has small
terperinci yang kecil kemungkinannya untuk probability to withdraw. Benefits, due more than
dibatalkan. Pesangon yang akan dibayarkan 12 (twelve) months after statement of financial
dalam waktu lebih dari 12 (dua belas) bulan position’s date are discounted to present value.
setelah tanggal laporan posisi keuangan
didiskontokan untuk mencerminkan nilai kini.
ad. Laba per saham ad. Earnings per share
Laba per saham dasar dihitung dengan membagi Basic earnings per share is computed by
laba bersih dengan rata-rata tertimbang jumlah dividing net income with the weighted average
saham biasa yang beredar pada periode yang number of common shares outstanding during
bersangkutan. the period.
Laba per saham dilusian dihitung dengan Diluted earnings per share is calculated by
membagi laba bersih dengan rata-rata dividing net income by the weighted average
tertimbang jumlah saham yang beredar number of shares outstanding plus the weighted
ditambah dengan rata-rata tertimbang jumlah average number of shares outstanding which
saham yang akan diterbitkan atas konversi efek would be issued on the conversion of the dilutive
yang berpotensi saham yang bersifat dilutif. potential shares.
ae. Penjabaran mata uang asing ae. Foreign currency translation
Laporan keuangan disajikan dalam mata uang The financial statements are presented in
Rupiah, yang merupakan mata uang fungsional Rupiah, which is the functional and presentation
dan penyajian Bank. Transaksi dalam mata uang currency of the Bank. Transactions
asing dijabarkan ke mata uang Rupiah dengan denominated in a foreign currency are
menggunakan kurs yang berlaku pada tanggal converted into Rupiah at the exchange rate
transaksi tersebut. Pada setiap tanggal prevailing at the date of the transaction. As at
pelaporan, aset dan liabilitas moneter dalam each reporting date, monetary assets and
mata uang asing dijabarkan ke mata uang liabilities in foreign currencies are translated into
Rupiah dengan kurs penutupan Bank Indonesia Rupiah using the Bank Indonesia closing
pada pukul 16:00 Waktu Indonesia Barat yang exchange rate at 16:00 Western Indonesian
berlaku pada tanggal pelaporan. Time prevailing at reporting date.
Keuntungan dan kerugian selisih kurs yang Exchange gains and losses arising on
timbul dari transaksi dalam mata uang asing dan transactions in foreign currencies and on the
penjabaran aset dan kewajiban moneter dalam translation of foreign currency monetary assets
mata uang asing, diakui dalam laporan laba rugi. and liabilities are recognised in the statement of
profit or loss.
59
Page 629
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ae. Penjabaran mata uang asing (lanjutan) ae. Foreign currency translation (continued)
Berikut ini adalah kurs mata uang asing utama Below are the major exchange rates used as of
yang digunakan pada tanggal December 31, 2025 and 2024 using the
31 Desember 2025 dan 2024 yang Reuter’s middle rates at 16:00 Western
menggunakan kurs tengah Reuters pukul 16:00 Indonesian Time (full amount):
Waktu Indonesia Barat (nilai penuh):
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Poundsterling Inggris 22.440 20.219 Great Britain Poundsterling
Franc Swiss 21.026 17.815 Swiss Franc
Euro Eropa 19.571 16.758 European Euro
Dolar Amerika Serikat 16.675 16.095 United States Dollar
Dolar Singapura 12.965 11.845 Singapore Dollar
Dolar Kanada 12.168 11.202 Canadian Dollar
Dolar Australia 11.152 10.014 Australian Dollar
Dolar New Zealand 9.626 9.068 New Zealand Dollar
Riyal Arab Saudi 4.447 4.284 Saudi Riyal
Ringgit Malaysia 4.108 3.598 Malaysian Ringgit
Yuan China 2.385 2.205 Chinese Yuan
Dolar Hongkong 2.142 2.073 Hongkong Dollar
Dolar Taiwan 531 491 New Taiwan Dollar
Baht Thailand 529 470 Thailand Baht
Yen Jepang 107 103 Japanese Yen
Won Korea 12 11 Korean Won
af. Transaksi dengan pihak berelasi af. Transactions with related parties
Bank melakukan transaksi dengan pihak The Bank has transactions with related parties.
berelasi. Sesuai dengan PSAK 224 tentang In accordance with SFAS 224 regarding
“Pengungkapan Pihak-pihak yang Berelasi”, “Related Party Disclosure”, the meaning of a
yang dimaksud dengan pihak yang berelasi related party is a person or entity that is related
adalah orang atau entitas yang berelasi dengan to a reporting entity as follow:
entitas pelapor sebagai berikut:
a. Orang atau anggota keluarga terdekatnya a. A person or a close member of that
berelasi dengan entitas pelapor jika orang person’s family is related to a reporting
tersebut: entity if:
i. memiliki pengendalian atau i. has control or joint control over the
pengendalian bersama terhadap reporting entity;
entitas pelapor;
ii. memiliki pengaruh signifikan terhadap ii. has significant influence over the
entitas pelapor; atau reporting entity; or
iii. personal manajemen kunci entitas iii. is member of the key management
pelapor atau entitas induk pelapor. personnel of the reporting entity or
a parent of the reporting entity.
60
Page 630
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
af. Transaksi dengan pihak berelasi (lanjutan) af. Transactions with related parties
(continued)
Bank melakukan transaksi dengan pihak The Bank has transactions with related parties.
berelasi. Sesuai dengan PSAK 224 tentang In accordance with SFAS 224 regarding
“Pengungkapan Pihak-pihak yang Berelasi”, “Related Party Disclosure”, the meaning of a
yang dimaksud dengan pihak yang berelasi related party is a person or entity that is related
adalah orang atau entitas yang berelasi dengan to a reporting entity as follow: (continued)
entitas pelapor sebagai berikut: (lanjutan)
b. Suatu entitas berelasi dengan entitas b. An entity is related to a reporting entity if
pelapor jika memenuhi hal-hal sebagai any of the following conditions applies:
berikut:
i. entitas dan entitas pelapor adalah i. the entity and the reporting entity are
anggota dari kelompok usaha yang member of the same the company
sama (artinya entitas induk, entitas (which means that each parent,
anak, dan entitas anak berikutnya subsidiary, and fellow subsidiary is
terkait dengan entitas lain); related to the others);
ii. suatu entitas adalah entitas asosiasi ii. one entity is an associate or joint
atau ventura bersama bagi entitas lain venture of the other entity (or an
(atau entitas asosiasi atau ventura associate or joint venture of member of
bersama yang merupakan anggota a company of which the other entity is
suatu kelompok usaha, di mana entitas a member);
lain tersebut adalah anggotanya);
iii. kedua entitas tersebut adalah ventura iii. both entities are joint ventures of the
bersama dari pihak ketiga yang sama; same third party;
iv. suatu entitas adalah ventura bersama iv. one entity is a joint venture of a third
dari entitas ketiga dan entitas yang lain entity and the other entity is an
adalah entitas asosiasi dari entitas associate of the third entity;
ketiga;
v. entitas tersebut adalah suatu program v. the entity is a post-employment benefit
imbalan pasca kerja untuk imbalan plan for the benefit of employees of
kerja dari suatu entitas pelapor atau either the reporting entity or an entity
entitas yang terkait dengan entitas related to the reporting entity;
pelapor;
vi. entitas yang dikendalikan atau vi. the entity controlled or jointly controlled
dikendalikan bersama oleh orang yang by a person identified in (a); or
diidentifikasi dalam butir (a); atau
vii. orang yang diidentifikasi, dalam butir (a) vii. a person identified in (a) (i) has
(i) memiliki pengaruh signifikan significant influence over the entity or is
terhadap entitas atau anggota a member of the key management
manajemen kunci entitas (atau entitas personnel of the entity (or of a parent of
induk dari entitas). the entity).
61
Page 631
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ag. Pelaporan segmen ag. Segment reporting
Sebuah segmen operasi adalah suatu An operating segment is a component of entity
komponen dari entitas: which:
a. yang terlibat dalam aktivitas bisnis yang a. involves with business activities to
memperoleh pendapatan dan menimbulkan generate income and expenses (include
beban (termasuk pendapatan dan beban income and expenses relating to the
yang terkait dengan transaksi dengan transactions with other components with
komponen lain dari entitas yang sama); the same entity);
b. hasil operasinya dikaji ulang secara reguler b. operations result is observed regularly by
oleh kepala operasional untuk membuat chief decision maker to make decisions
keputusan tentang sumber daya yang regarding the allocation of resources and to
dialokasikan pada segmen tersebut dan evaluate the works; and
menilai kinerjanya; dan
c. tersedia informasi keuangan yang dapat c. separated financial information is available.
dipisahkan.
Bank menyajikan segmen operasi berdasarkan Bank presents operating segments based on
informasi yang disiapkan secara internal untuk the information that internally is provided to the
pengambil keputusan operasional. Berdasarkan chief operating decision maker. Under SFAS
PSAK 108, sebuah segmen usaha adalah 108, a business segment is a bank of assets
sekelompok aset dan operasi yang menyediakan and operations engaged in providing products
barang atau jasa yang memiliki risiko serta or services that are subject to risks and returns
tingkat pengembalian yang berbeda dengan that are difference from those of other business
segmen usaha lainnya. segments.
Segmen geografis adalah komponen Bank yang A geographical segment is a distinguishable
dapat dibedakan dalam menghasilkan jasa pada component of the Bank that is engaged in
lingkungan (wilayah) ekonomi tertentu dan providing services within a particular economic
komponen itu memiliki risiko dan imbalan yang environment and that is subject to risks and
berbeda dengan risiko dan imbalan pada returns that are different from those operating in
komponen yang beroperasi pada lingkungan other economic environments. The Bank report
(wilayah) ekonomi lain. Bank melaporkan geographical segment information based on
segmen geografis berdasarkan daerah Jadetabek, West Java, Central and East Java
Jadetabek, Jawa Barat, Jawa Tengah dan Jawa and Non Java.
Timur dan Luar Jawa.
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF SIGNIFICANT ACCOUNTING ESTIMATES
AKUNTANSI YANG PENTING AND JUDGEMENTS
Beberapa estimasi dan asumsi dibuat dalam rangka Certain estimates and assumption are made in the
penyusunan laporan keuangan dimana dibutuhkan presentation of the financial statements. These often
pertimbangan manajemen dalam menentukan require management judgement in determining the
metodologi yang tepat untuk penilaian aset dan appropriate methodology for valuation of assets and
liabilitas. liabilities.
Manajemen membuat estimasi dan asumsi yang Management makes estimates and assumptions that
berimplikasi pada pelaporan nilai aset dan liabilitas affect the reported amounts of assets and liabilities
atas tahun keuangan satu tahun kedepan. Semua within the next financial year. All estimates and
estimasi dan asumsi yang diharuskan oleh PSAK assumptions required in conformity with SFAS are
adalah estimasi terbaik yang didasarkan standar best estimates undertaken in accordance with the
yang berlaku. Estimasi dan pertimbangan dievaluasi applicable standard. Estimates and judgements are
secara terus menerus dan berdasarkan pengalaman evaluated on a continuous basis, and are based on
masa lalu dan faktor-faktor lain termasuk harapan past experience and other factors, including
atas kejadian yang akan datang. expectations with regard to future events.
62
Page 632
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF SIGNIFICANT ACCOUNTING
AKUNTANSI YANG PENTING (lanjutan) ESTIMATES AND JUDGEMENTS (continued)
Walaupun estimasi dan asumsi ini dibuat Although these estimates and assumption are based
berdasarkan pengetahuan terbaik manajemen atas on management’s best knowledge of current events
kejadian dan tindakan saat ini, hasil yang timbul and activities, actual result may differ from those
mungkin berbeda dengan estimasi dan asumsi estimates and assumption.
semula.
Cadangan kerugian penurunan nilai aset Allowance for impairment losses of financial
keuangan assets
Sesuai dengan PSAK 109, pengukuran cadangan According to SFAS 109, the measurement of the
kerugian penurunan nilai aset keuangan yang diukur expected credit loss allowance for financial assets
pada biaya perolehan diamortisasi dan diukur pada measured at amortised cost and at fair value through
nilai wajar melalui penghasilan komprehensif lain other comprehensive income is an area that requires
membutuhkan penggunaan model yang kompleks the use of complex models and significant
dan asumsi signifikan terkait future economic assumptions about future economic conditions and
conditions dan credit behavior. credit behavior.
Estimasi signifikan dibutuhkan dalam menerapkan Significant estimates are required in applying the
perhitungan cadangan kerugian penurunan nilai SFAS 109 requirements for measuring allowance for
berdasarkan PSAK 109, antara lain: impairment losses, such as:
Penentuan kriteria significant increase in Credit Determining criteria for significant increase in
Risk: Credit Risk;
Menentukan model yang tepat dan asumsi untuk Choosing appropriate models and assumptions
perhitungan cadangan kerugian penurunan nilai; for the measurement of allowance for
impairment losses;
Menentukan jumlah dan pembebanan relatif atas Establishing the number and relative weightings
skenario forward-looking untuk masing-masing of forward-looking scenarios for each type of
segmen/produk; segment/product;
Menentukan segmentasi aset keuangan yang Establishing groups of similar financial assets for
sejenis untuk perhitungan cadangan kerugian the purposes of measuring allowance for
penurunan nilai; impairment losses;
Estimasi arus kas debitur dalam perhitungan Estimate debtor’s cash flow in the calculation of
individual impairment. individual impairment.
Lihat Catatan 2g untuk kebijakan akuntansi atas Refer to Note 2g for accounting policy on impairment
penurunan nilai aset keuangan. of financial assets.
Agunan yang diambil alih Foreclosed assets
Agunan yang diambil alih diukur sebesar nilai yang Foreclosed assets are stated at lower amount of
lebih rendah antara nilai tercatat dan nilai bersih yang carrying amount and net realisable value.Net
dapat direalisasi. Nilai bersih yang dapat direalisasi realisable value is the fair value of the foreclosed
adalah nilai wajar agunan yang diambil alih dikurangi assets less the estimated costs to sell the assets.
dengan estimasi biaya untuk menjual agunan The excess of loan receivable over the net realisable
tersebut. Selisih lebih saldo kredit di atas nilai bersih value of the foreclosed assets is charged to
yang dapat direalisasi dari agunan yang diambil alih allowance for impairment losses on non financial
dibebankan ke dalam akun cadangan kerugian assets.
penurunan nilai aset non keuangan.
63
Page 633
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF SIGNIFICANT ACCOUNTING
AKUNTANSI YANG PENTING (lanjutan) ESTIMATES AND JUDGEMENTS (continued)
Agunan yang diambil alih (lanjutan) Foreclosed assets (continued)
Kondisi agunan yang diambil alih dievaluasi secara The specific condition of foreclosed assets is
individu berdasarkan estimasi terbaik manajemen individually evaluated based on management’s best
atas nilai kini arus kas yang diharapkan akan diterima. estimate of the present value of the expected cash
Dalam mengestimasi nilai bersih yang dapat flows to be received. In estimating these cash flows,
direalisasi tersebut, manajemen membuat management makes judgements about the net
pertimbangan berdasarkan nilai realisasi bersih dari realisable value of each foreclosed asset based the
setiap agunan berdasarkan hasil penilaian dari penilai result of independent appraisal and estimated time
independen dan estimasi waktu dan arus kas yang and cash received from selling the foreclosed assets.
diterima dari penjualan aset tersebut. Setiap aset Each impaired assets will be measured based on its
yang mengalami penurunan nilai dinilai sesuai merits, and the workout strategy and estimated cash
dengan kondisi, dan strategi penyelesaian serta flows considered recoverable.
estimasi arus kas yang diperkirakan dapat diterima.
Imbalan kerja karyawan Employee benefit
Nilai kini atas imbalan kerja karyawan tergantung dari The present value of the employee benefit
banyaknya faktor yang dipertimbangkan oleh aktuaris obligations depends on a number of factors that are
berdasarkan beberapa asumsi. Perubahan atas determined on an actuarial basis using a number of
asumsi-asumsi tersebut akan mempengaruhi nilai assumptions. Any changes in these assumptions will
tercatat atas imbalan kerja karyawan. impact the carrying amount of employee benefit
obligations.
Asumsi yang digunakan dalam menentukan biaya The assumptions used in determining the net cost
atau pendapatan untuk imbalan kerja termasuk (income) for employee benefits include the discount
tingkat diskonto. Bank menentukan tingkat diskonto rate. The Bank determines the appropriate discount
yang tepat pada setiap akhir tahun. Ini merupakan rate at the end of each year. This is the interest rate
tingkat suku bunga yang digunakan untuk that should be used to determine the present value
menentukan nilai kini atas arus kas masa depan yang of estimated future cash outflows expected to be
diestimasi akan digunakan untuk membayar imbalan required to settle the pension obligations. In
kerja. Dalam menentukan tingkat diskonto yang tepat, determining the appropriate discount rate, the Bank
Bank mempertimbangkan tingkat suku bunga atas considers the interest rates of Government Bonds
Obligasi Pemerintah yang mempunyai jatuh tempo that have terms to maturity approximating the terms
yang menyerupai jangka waktu imbalan kerja of the related employee benefit liability.
karyawan.
Asumsi kunci liabilitas pensiun lainnya sebagian Other key assumptions for pension obligations are
ditentukan berdasarkan kondisi pasar saat ini partly based on current market conditions (Note 27).
(Catatan 27).
Penentuan nilai wajar Determining fair values
Dalam menentukan nilai wajar atas aset keuangan The determining of fair value for financial assets and
dan liabilitas keuangan dimana tidak terdapat harga financial liabilities for which there is no observable
pasar yang dapat diobservasi, Bank harus market price requires the Bank must use of valuation
menggunakan teknik penilaian seperti dijelaskan techniques as described in Note 2d.
pada Catatan 2d.
Informasi mengenai penentuan nilai wajar dari Information about the determination of fair value of
instrumen keuangan diungkapkan pada Catatan 48. financial instruments is disclosed in Note 48.
Dalam mengukur nilai wajar atas aset dan liabilitas When measuring the fair value for non-financial
non-keuangan, Bank menggunakan data pasar yang assets and liabilities, the Bank uses observable
dapat diobservasi jika memungkinkan. market data to extent possible.
64
Page 634
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF SIGNIFICANT ACCOUNTING
AKUNTANSI YANG PENTING (lanjutan) ESTIMATES AND JUDGEMENTS (continued)
Perpajakan Taxation
Pertimbangan signifikan dilakukan dalam Significant consideration is made in determining the
menentukan provisi atas pajak penghasilan badan provision of corporate income tax and other taxes.
dan pajak lainnya. Terdapat transaksi dan There are certain transactions and calculations that
perhitungan tertentu yang penentuan pajak akhirnya the final tax determination is uncertain in the normal
adalah tidak pasti dalam kegiatan usaha normal. Bank course of business. The Bank recognised liability for
mengakui liabilitas pajak penghasilan badan dan corporate income tax and other taxes based on an
pajak lainnya berdasarkan estimasi apakah akan estimate whether there would be an additional
terdapat tambahan pajak penghasilan badan dan corporate income tax and other taxes.
pajak lainnya.
Aset Pajak Tangguhan Deferred tax assets
Aset pajak tangguhan diakui atas seluruh perbedaan Deferred tax assets are recognised for all deductible
temporer yang dapat dikurangkan, sepanjang besar temporary differences, as long as it is likely that
kemungkinannya bahwa penghasilan kena pajak taxable income will be available so that the
akan tersedia sehingga perbedaan temporer tersebut temporary differences can be utilised. Significant
dapat digunakan. Estimasi signifikan oleh manajemen estimates by management are required in
disyaratkan dalam menentukan jumlah aset pajak determining the amount of deferred tax assets that
tangguhan yang dapat diakui, berdasarkan saat can be recognised, based on utilisation and the level
penggunaan dan tingkat penghasilan kena pajak of taxable income and future tax planning strategies.
serta strategi perencanaan pajak masa depan.
Menentukan jangka waktu kontrak dengan opsi Determine the contract term with options for
perpanjangan dan penghentian kontrak - Bank extension and termination of the contract - the
sebagai lessee Bank as lessee
Bank menentukan jangka waktu sewa sebagai jangka The Bank determines the lease term as the term of
waktu sewa yang tidak dapat dibatalkan, bersama the lease that cannot be cancelled, together with the
dengan periode yang dicakup oleh opsi untuk period covered by the option to extend the lease if it
memperpanjang masa sewa jika dipastikan akan is determined to be exercised, or any period covered
dilaksanakan, atau periode apa pun yang dicakup by the option to terminate the lease, if it is reasonably
oleh opsi untuk menghentikan sewa, jika cukup wajar reasonable not to do so.
untuk tidak dilakukan.
Bank memiliki beberapa kontrak sewa yang The Bank has several lease contracts that include
mencakup opsi perpanjangan dan penghentian options for extension and termination of the lease
jangka waktu sewa. Bank menerapkan penilaian terms. The Bank applies its judgment in evaluating
dalam mengevaluasi apakah dapat dipastikan jika whether it is certain to exercise the option to extend
akan menggunakan opsi untuk memperpanjang atau or terminate the lease. This is done by considering
menghentikan sewa. Hal tersebut dilakukan dengan all relevant facts and circumstances that provide
mempertimbangkan seluruh fakta dan keadaan yang economic incentives to extend or terminate the
relevan yang memberikan insentif ekonomi untuk lease. After the commencement date, the Bank
melakukan perpanjangan atau penghentian sewa. reassesses the lease term, if there is a significant
Setelah tanggal dimulainya, Bank menilai kembali event or change in circumstances which is under its
masa sewa, jika terdapat peristiwa atau perubahan control and affects whether the lessee is certain
signifikan dalam keadaan yang berada dalam kendali enough to exercise the option to extend or terminate
dan mempengaruhi apakah lessee cukup pasti untuk the lease.
mengeksekusi opsi memperpanjang atau
menghentikan sewa.
65
Page 635
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. KAS 4. CASH
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Kas dalam khasanah Cash in vault
Rupiah 43.357.072 41.558.149 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 2.604.502 28.827.126 United States Dollar
Franc Swiss 105.763 89.610 Swiss Franc
Yen Jepang 53.782 17.515 Japanese Yen
Dolar Selandia Baru 42.257 57.944 New Zealand Dollar
Dolar Kanada 28.594 59.929 Canadian Dollar
Dolar Singapura 26.060 215.678 Singapore Dollar
Dolar Australia 9.591 54.073 Australia Dolar
Riyal Arab Saudi 9.382 - Saudi Riyal
Won Korea 2.901 1.638 Korean Won
Dolar Taiwan 2.814 2.602 New Taiwan Dollar
Poundsterling Inggris 2.132 37.303 Great Britain Poundsterling
Baht Thailand 1.101 3.758 Thailand Baht
Yuan Cina 1.061 3.418 Chinese Yuan
Euro Eropa 978 580.753 European Euro
Dolar Hongkong 621 187 Hongkong Dollar
Ringgit Malaysia 296 1.079 Malaysian Ringgit
Kas 87.250 89.500 Cash on hand
Jumlah 46.336.157 71.600.262 Total
Kas dalam khasanah diasuransikan terhadap seluruh Cash in vault, are insured against losses by all risks
risiko kepada PT Victoria Insurance Tbk (pihak to PT Victoria Insurance Tbk (related party) with total
berelasi) dengan nilai pertanggungan seluruhnya insurance coverage as of December 31, 2025 and
pada tanggal 31 Desember 2025 dan 2024 masing- 2024 amounting to Rp174,440,555 and
masing sebesar Rp174.440.555 dan Rp129.906.941. Rp129,906,941, respectively. The Bank’s
Manajemen Bank berpendapat bahwa nilai management believe that the insurance coverage is
pertanggungan tersebut telah memadai untuk adequate to cover possible losses on insured cash
menutup kemungkinan kerugian atas kas dalam in vault.
khasanah yang dipertanggungkan.
5. GIRO PADA BANK INDONESIA 5. CURRENT ACCOUNTS WITH BANK INDONESIA
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah 1.194.502.568 1.367.881.186 Rupiah
Dolar Amerika Serikat 43.588.450 33.171.795 United States Dollar
Jumlah 1.238.091.018 1.401.052.981 Total
66
Page 636
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. GIRO PADA BANK LAIN 6. CURRENT ACCOUNTS WITH OTHER BANKS
a. Berdasarkan bank a. By bank
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah Rupiah
PT Bank Central Asia Tbk 36.066.789 1.003.165 PT Bank Central Asia Tbk
PT Bank CIMB Niaga Tbk 165.452 682.048 PT Bank CIMB Niaga Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 138.284 20.505.873 (Persero) Tbk
PT Bank Permata Tbk 119.832 128.829 PT Bank Permata Tbk
PT Bank Mandiri (Persero) Tbk 99.970 10.100.000 PT Bank Mandiri (Persero) Tbk
PT Bank Pan Indonesia Tbk 8.448 6.820 PT Bank Pan Indonesia Tbk
Sub jumlah 36.598.775 32.426.735 Sub total
Mata Uang Asing Foreign Currency
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 211.015.704 40.011.855 (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 39.391.353 18.187.642 PT Bank Mandiri (Persero) Tbk
PT Bank Central Asia Tbk 28.376.349 22.452.434 PT Bank Central Asia Tbk
OCBC Bank, Singapura 989.806 244.686 OCBC Bank, Singapore
PT Bank ICBC Indonesia 487.773 784.237 PT Bank ICBC Indonesia
PT Bank CIMB Niaga Tbk 351.280 410.691 PT Bank CIMB Niaga Tbk
Bank of China (Hong Kong) Bank of China (Hong Kong)
Limited Cabang Jakarta 64.933 - Limited Jakarta Branch
Sub jumlah 280.677.198 82.091.545 Sub total
Jumlah 317.275.973 114.518.280 Total
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (5.945) (44.983) impairment losses
Jumlah - bersih 317.270.028 114.473.297 Total - net
Seluruh giro pada bank lain pada tanggal All current accounts with other banks as of
31 Desember 2025 dan 2024 ditempatkan pada December 31, 2025 and 2024 were placed with
pihak ketiga dan tidak terdapat giro pada bank third parties and are not pledged as collateral.
lain yang dijaminkan.
b. Berdasarkan mata uang b. By currency
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Dolar Amerika Serikat 275.885.670 76.934.918 United States Dollar
Rupiah 36.598.775 32.426.735 Rupiah
Yen Jepang 2.825.210 3.649.952 Japanese Yen
Dolar Singapura 989.806 244.687 Singapore Dollar
China Yuan 625.232 851.297 Chinese Yuan
Euro Eropa 351.280 410.691 European Euro
Jumlah 317.275.973 114.518.280 Total
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (5.945) (44.983) impairment losses
Jumlah - bersih 317.270.028 114.473.297 Total - net
67
Page 637
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
c. Cadangan kerugian penurunan nilai c. Allowance for impairment losses
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, all current
seluruh giro pada bank lain berada di stage 1. accounts with other banks are classified in
Bank telah membentuk cadangan kerugian stage 1. Bank has set aside allowance for
penurunan nilai masing-masing sebesar impairment losses amounted to Rp5,945 and
Rp5.945 dan Rp44.983. Rp44,983, respectively.
Manajemen berpendapat bahwa jumlah Management believes that the above allowance
cadangan kerugian penurunan nilai di atas telah for impairment losses is adequate.
memadai.
7. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN OTHER BANKS
a. Berdasarkan jenis, pihak dan bank a. By type, counterparties and bank
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak ketiga Third party
Interbank Call Money Interbank Call Money
PT Bank Mega Tbk 500.000.000 - PT Bank Mega Tbk
PT Bank Danamon Indonesia Tbk 300.000.000 - PT Bank Danamon Indonesia Tbk
PT Bank OCBC NISP Tbk 300.000.000 - PT Bank OCBC NISP Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 150.000.000 - (Persero) Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk 100.000.000 - Jawa Barat dan Banten Tbk
PT Bank Capital Indonesia Tbk 50.000.000 - PT Bank Capital Indonesia Tbk
Sub jumlah 1.400.000.000 - Sub total
Deposito Berjangka Time Deposit
PT Bank DKI 3.900.000 11.000.000 PT Bank DKI
PT Bank Nationalnobu Tbk 1.200.000 - PT Bank Nationalnobu Tbk
PT Bank KB Bukopin Syariah - 1.200.000 PT Bank KB Bukopin Syariah
Sub jumlah 5.100.000 12.200.000 Sub total
Jumlah 1.405.100.000 12.200.000 Total
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (67.613) (2.745) impairment losses
Jumlah - bersih 1.405.032.387 12.197.255 Total - net
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there are no
terdapat penempatan pada Bank Indonesia dan placements with Bank Indonesia and other
bank lain yang dijaminkan. banks pledged as collateral.
68
Page 638
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
b. Berdasarkan tenor jatuh tempo b. By period maturity
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Kurang dari 1 bulan 1.400.000.000 - Less than 1 month
1 sampai 3 bulan 5.100.000 12.200.000 1 up to 3 months
Jumlah 1.405.100.000 12.200.000 Total
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (67.613) (2.745) impairment losses
Jumlah - bersih 1.405.032.387 12.197.255 Total - net
c. Berdasarkan mata uang c. By currency
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah 1.405.100.000 12.200.000 Rupiah
Jumlah 1.405.100.000 12.200.000 Total
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (67.613) (2.745) impairment losses
Jumlah - bersih 1.405.032.387 12.197.255 Total - net
d. Cadangan kerugian penurunan nilai d. Allowance for impairment losses
Pada tanggal 31 Desember 2025 dan 2024 As of December 31, 2025 and 2024, all
seluruh penempatan pada Bank Indonesia dan placements in Bank Indonesia and other banks
bank lain berada di stage 1. Bank telah are classified in stage 1. Bank has set aside
membentuk cadangan kerugian penurunan nilai allowance for impairment losses amounted to
masing-masing sebesar Rp67.613 dan Rp2.745. Rp67,613 and Rp2,745, respectively.
Manajemen berpendapat bahwa jumlah Management believes that the above allowance
cadangan kerugian penurunan nilai di atas telah for impairment losses is adequate.
memadai.
69
Page 639
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK 8. MARKETABLE SECURITIES
a. Berdasarkan jenis a. By type
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah Rupiah
Nilai wajar melalui laba rugi Fair value through profit or loss
Obligasi pemerintah - 146.629.037 Government bonds
Sub jumlah - 146.629.037 Sub total
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Reksadana 2.164.881.168 836.818.168 Mutual funds
Surat Utang Negara 1.951.511.896 1.117.503.740 Government Promissory Notes
Wesel jangka menengah 274.920.560 203.189.640 Medium-term notes
Surat Berharga Syariah Negara 270.211.432 287.857.133 Government Sharia Bonds
Obligasi korporasi 141.932.966 204.964.356 Corporate bonds
Surat Berharga Syariah Korporasi 91.553.415 - Corporate Sharia Bonds
Sekuritas Rupiah Bank Bank Indonesia Rupiah
Indonesia (SRBI) 79.914.636 - Securities (SRBI)
Efek Beragun Aset 262.492 1.002.379 Asset-backed security
Sub jumlah 4.975.188.565 2.651.335.416 Sub total
Biaya perolehan diamortisasi Amortised cost
Surat Utang Negara 4.074.410.470 3.239.743.291 Government Promissory Notes
Obligasi korporasi 448.890.000 571.464.777 Corporate bonds
Reksadana 358.552.082 75.952.436 Mutual funds
Sekuritas Rupiah Bank Bank Indonesia Rupiah
Indonesia (SRBI) 196.672.169 760.504.579 Securities (SRBI)
Surat Berharga Syariah Korporasi 20.000.000 16.971.931 Corporate Sharia Bonds
Surat Berharga Syariah Negara 1.898.281 1.387.673 Government Sharia Bonds
Sub jumlah 5.100.423.002 4.666.024.687 Sub total
Jumlah 10.075.611.567 7.463.989.140 Total
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (1.153.091) (1.266.198) impairment losses
Jumlah - bersih 10.074.458.476 7.462.722.942 Total - net
70
Page 640
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
a. Berdasarkan jenis (lanjutan) a. By type (continued)
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there are
terdapat efek-efek yang dijaminkan. no marketable securities pledged as collateral.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, there are
terdapat surat utang negara dalam transaksi bonds under transaction securities sold under
efek-efek yang dijual dengan janji untuk dibeli repurchase agreement with carrying amount of
kembali dengan nilai tercatat sebesar Rp693,569,220 and Rp587,475,014 (Note 21).
Rp693.569.220 dan Rp587.475.014
(Catatan 21).
b. Obligasi korporasi b. Corporate bonds
i. Nilai wajar melalui penghasilan i. Fair value through other comprehensive
komprehensif lain income
31 Desember/December 31, 2025
Tingkat
suku bunga/ Tanggal jatuh
Pihak penerbit/ Obligasi/ Jumlah/ Interest rate tempo/ Peringkat/
Issuers Bonds Amount (%) Maturity date Rating
PT Bumi Resources Tbk Obligasi Berkelanjutan I Tahap I
Tahun 2025 Seri B 51.402.917 8,50 8-Jul-28 idA+
PT Merdeka Battery Materials Tbk Obligasi Berkelanjutan I Merdeka
Battery Materials Tahap III
Tahun 2025 Seri B 28.038.674 8,25 9-Dec-30 idA
PT Sumber Global Energi Tbk Obligasi Berkelanjutan I Tahap I
Tahun 2024 Seri B 22.797.688 10,75 10-Jul-26 idA-
PT Trimegah Sekuritas Indonesia Tbk Obligasi Berkelanjutan II Tahap I
Tahun 2025 Seri B 20.608.086 8,80 2-Jul-28 idA
PT Bumi Resources Tbk Obligasi Berkelanjutan I Tahap III
Tahun 2025 15.727.771 9,00 15-Dec-30 idA+
PT Merdeka Copper Gold Tbk Obligasi Berkelanjutan IV Tahap IV
Tahun 2023 Seri B 2.053.491 9,50 15-Dec-26 idA+
PT Global Mediacom Tbk Obligasi Berkelanjutan IV Tahap II
Tahun 2024 Seri B 1.304.339 10,25 21-Jun-26 idA+
Jumlah/Total 141.932.966
31 Desember/December 31, 2024
Tingkat suku
bunga/ Tanggal jatuh
Pihak penerbit/ Obligasi/ Jumlah/ Interest rate tempo/ Peringkat/
Issuers Bonds Amount (%) Maturity date Rating
PT Global Mediacom Tbk Obligasi Berkelanjutan IV Tahap II 1
Tahun 2024 Seri A 100.319.794 8,75 1-Jul-25 idA+
PT Global Mediacom Tbk Obligasi Berkelanjutan IV Tahap II
Tahun 2024 Seri B 102.623.595 10,25 21-Jul-27 idA+
PT Merdeka Copper Gold Tbk Obligasi Berkelanjutan IV Tahap IV
Tahun 2023 Seri B 2.020.967 9,5 15-Dec-26 idA+
Jumlah/Total 204.964.356
71
Page 641
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
b. Obligasi korporasi (lanjutan) b. Corporate bonds (continued)
ii. Biaya perolehan diamortisasi ii. Amortised cost
31 Desember/December 31, 2025
Tingkat
suku bunga/ Tanggal jatuh
Pihak penerbit/ Obligasi/ Jumlah/ Interest rate tempo/ Peringkat/
Issuers Bonds Amount (%) Maturity date Rating
Obligasi Berkelanjutan VII Tahap VII 26-Nov-27
PT Sarana Multigriya Finansial (Persero) 120.000.000 6,70 idAAA
SMF Tahun 2024
PT Sarana Multi Infrastruktur (Persero) Obligasi Berkelanjutan IV Tahap II
129.890.000 6,95 6-Dec-29 idAAA
Tahun 2024 Seri C
PT Sarana Multi Infrastruktur (Persero) Obligasi Berkelanjutan IV Tahap II idAAA
126.000.000 6,70 6-Dec-27
Tahun 2024 Seri B
Obligasi Berkelanjutan Sosial I Tahap 26-Nov-29
PT Sarana Multigriya Finansial (Persero) 50.000.000 7,00 idAAA
IV Tahun 2024
Obligasi Berkelanjutan III Tahun 2023
PT Barito Pacific Tbk 15.000.000 9,25 8-Feb-28 idA+
Seri B
PT TBS Energi Utama Tbk Obligasi I Tahun 2023 Seri B 8.000.000 10,00 3-Mar-28 idA
Jumlah/Total 448.890.000
31 Desember/December 31, 2024
Tingkat
suku bunga/ Tanggal jatuh
Pihak penerbit/ Obligasi/ Jumlah/ Interest rate tempo/ Peringkat/
Issuers Bonds Amount (%) Maturity date Rating
PT Barito Pacific Tbk Obligasi Berkelanjutan III Tahap I 15.000.000 9,25 8-Feb-28 idA+
Tahun 2023 Seri B
PT Sarana Multigriya Finansial (Persero) Obligasi Berkelanjutan I Tahap IV 50.000.000 7,00 26-Nov-29 idAAA
Tahun 2023
PT Sarana Multigriya Finansial (Persero) Obligasi Berkelanjutan V Tahap IV 10.074.777 8,10 14-Jul-25 idAAA
Tahun 2020 Seri B
PT Sarana Multigriya Finansial (Persero) Obligasi Berkelanjutan VII Tahap VII
Tahun 2023 Seri C 120.000.000 6,70 26-Nov-27 idAAA
PT Sarana Multi Infrastruktur (Persero) Obligasi Berkelanjutan IV Tahap II
Tahun 2023 Seri B 126.000.000 6,70 6-Des-27 idAAA
PT Sarana Multi Infrastruktur (Persero) Obligasi Berkelanjutan IV Tahap II 129.890.000 6,95 6-Des-29 idAAA
Tahun 2023 Seri C
PT Sinar Mas Multifinance Obligasi Berkelanjutan III Tahap I 50.000.000 10,25 7-Feb-26 irA+
Tahun 2023 Seri B
PT Sinar Mas Multifinance Obligasi Berkelanjutan III Tahap I 50.000.000 10,75 7-Feb-28 irA+
Tahun 2023 Seri C
PT Sejahteraraya Anugrahjaya Tbk Obligasi I Tahun 2022 Seri A 12.500.000 9,75 7-Okt-25 idA
PT Tbs Energi Utama Tbk Obligasi I Tahun 2023 Seri B 8.000.000 10,00 3-Mar-28 idA
Jumlah/Total 571.464.777
72
Page 642
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
c. Berdasarkan sisa umur jatuh tempo c. By remaining period to maturity
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Diukur pada biaya
perolehan diamortisasi Measured at amortised cost
Kurang dari 1 tahun 1.305.629.694 1.235.345.249 Less than 1 year
1 sampai dengan 2 tahun 556.853.701 554.020.947 1 up to 2 years
2 sampai dengan 5 tahun 235.008.173 1.042.436.401 2 up to 5 years
Lebih dari 5 tahun 3.002.931.434 1.834.222.090 More than 5 years
Jumlah 5.100.423.002 4.666.024.687 Total
d. Perubahan cadangan kerugian penurunan d. The changes in allowance for impairment
nilai losses
Perubahan cadangan kerugian penurunan nilai The changes in allowance for impairment losses
efek-efek untuk tahun yang berakhir on marketable securities for the year ended
31 Desember 2025 dan 2024 adalah sebagai December 31, 2025 and 2024 are as follows:
berikut:
Untuk tahun yang berakhir pada tanggal/For the year ended
31 Desember/December 31, 2025
Jumlah/
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 1.266.198 - - 1.266.198 Balance beginning of year
Transfer ke kerugian kredit Transfer to 12 month
ekspektasian 12 bulan expected credit
(Stage 1) - - - - losses (Stage 1)
Transfer ke kerugian kredit Transfer to
ekspektasian sepanjang lifetime expected credit
umurnya (Stage 2) - - - - losses (Stage 2)
Transfer ke kredit
yang mengalami Transfer to credit
penurunan nilai (Stage 3) - - - - impaired (Stage 3)
Perubahan bersih pada
eksposur (113.107) - - (113.107) Net change in exposure
Penghapusbukuan - - - - Write-off
Saldo akhir tahun 1.153.091 - - 1.153.091 Balance end of year
Untuk tahun yang berakhir pada tanggal/For the year ended
31 Desember/December 31, 2024
Jumlah/
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 8.271.969 8.271.969 Balance beginning of year
Transfer ke kerugian kredit Transfer to 12 month
ekspektasian 12 bulan expected credit
(Stage 1) - - - - losses (Stage 1)
Transfer ke kerugian kredit Transfer to
ekspektasian sepanjang lifetime expected credit
umurnya (Stage 2) - - - - losses (Stage 2)
Transfer ke kredit
yang mengalami Transfer to credit
penurunan nilai (Stage 3) - - - - impaired (Stage 3)
Perubahan bersih pada
eksposur (7.005.771) - - (7.005.771) Net change in exposure
Penghapusbukuan - - - - Write-off
Saldo akhir tahun 1.266.198 - - 1.266.198 Balance end of year
73
Page 643
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
d. Perubahan cadangan kerugian penurunan d. The changes in allowance for impairment
nilai (lanjutan) losses (continued)
Manajemen berpendapat bahwa jumlah Management believes that the above allowance
cadangan kerugian penurunan nilai di atas telah for impairment losses is adequate.
memadai.
9. EFEK-EFEK YANG DIBELI DENGAN JANJI DIJUAL 9. SECURITIES PURCHASED UNDER RESALE
KEMBALI AGREEMENTS
Tidak terdapat efek-efek yang dibeli dengan janji dijual No securities purchased under resale agreements as
kembali pada tanggal 31 Desember 2025. of December 31, 2025.
Efek-efek yang dibeli dengan janji dijual kembali pada The securities purchased under resale agreements as
tanggal 31 Desember 2024 adalah sebagai berikut: of December 31, 2024 are as follows:
31 Desember/December 31, 2024
Tingkat suku Tanggal
Jenis efek/ Nilai wajar/ bunga/ dimulai/ Tanggal jatuh Nilai tercatat/
Pihak lawan/ Type of Fair value Interest rate Commencement tempo/ Carrying
Counterparty Securities amount (%) date Maturity date amount
31 Desember/ 7 Januari/
Bank Indonesia VR0034 96.698.110 6,00 December 2024 January 2025 98.887.810
31 Desember/ 7 Januari/
Bank Indonesia VR0034 96.698.110 6,00 December 2024 January 2025 98.887.810
Jumlah/ Total 193.396.220 197.775.620
Pada tanggal 31 Desember 2024, seluruh efek yang As of December 31, 2024, all securities purchased
dibeli dengan janji dijual kembali digolongkan sebagai under resale agreements were classified as current
lancar dan berada di stage 1. and are in stage 1.
Manajemen berpendapat tidak diperlukan cadangan Management believes that no allowance for
kerugian penurunan nilai pada tanggal impairment losses is required as of
31 Desember 2024. December 31, 2024.
10. PENDAPATAN BUNGA YANG MASIH AKAN 10. INTEREST INCOME RECEIVABLES
DITERIMA
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pinjaman yang diberikan 231.046.049 240.991.343 Loans
Efek-efek 102.467.102 79.815.159 Marketable securities
Penampatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 234.444 - and other banks
Efek-efek yang dibeli Securities purchased under
dengan janji dijual kembali - 32.963 resale agreements
Jumlah 333.747.595 320.839.465 Total
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (8.633.381) (6.087.977) impairment losses
Jumlah - bersih 325.114.214 314.751.488 Total - net
74
Page 644
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. PENDAPATAN BUNGA YANG MASIH AKAN 10. INTEREST INCOME RECEIVABLES (continued)
DITERIMA (lanjutan)
Mutasi cadangan kerugian penurunan nilai untuk The changes in allowance for impairment losses of
pendapatan bunga yang masih akan diterima adalah interest income receivables are as follows:
sebagai berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Saldo awal 6.087.977 17.759.228 Beginning balance
Penambahan selama Addition during the
tahun berjalan (Catatan 35) 2.545.404 17.523.019 year (Note 35)
Penghapusbukuan - (29.194.270) Write-off
Saldo akhir 8.633.381 6.087.977 Ending balance
Manajemen berpendapat bahwa cadangan kerugian Management believes that the allowance for
penurunan nilai yang telah dibentuk cukup untuk impairment losses is adequate to cover possible
menutup kemungkinan kerugian atas pendapatan losses from interest income receivables.
bunga yang masih akan diterima.
Semua pinjaman yang diberikan kepada debitur All loans granted by the Bank to the debtors
menggunakan mata uang Rupiah dan Dolar Amerika denominated in Rupiah and United States Dollar.
Serikat.
11. PINJAMAN YANG DIBERIKAN 11. LOANS
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pinjaman yang diberikan 22.380.166.216 20.559.860.321 Loans
Dikurangi: Cadangan kerugian Less: Allowance for impairment
penurunan nilai (558.646.478) (446.965.878) of loan losses
Jumlah - bersih 21.821.519.738 20.112.894.443 Total - net
a. Berdasarkan pihak dan jenis kredit a. By counterparties and loan type
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak Berelasi Related Parties
Pinjaman tetap dengan angsuran 166.100.599 96.061.857 Fixed loans with installments
Pinjaman rekening koran 39.574.954 13.299.956 Overdraft loans
Pinjaman tetap 9.366.410 11.888.850 Fixed loans
Pinjaman serba guna 3.968.688 1.519.591 Other loans
Pinjaman konsumen 620.286 696.857 Consumer loans
Sub jumlah 219.630.937 123.467.111 Sub total
Pihak Ketiga Third Parties
Pinjaman tetap 10.875.567.121 10.073.879.731 Fixed loans
Pinjaman tetap dengan angsuran 9.131.579.792 8.014.387.755 Fixed loans with installments
Pinjaman rekening koran 1.907.238.537 2.108.950.374 Overdraft loans
Pinjaman konsumen 177.779.270 166.649.807 Consumer loans
Pinjaman serba guna 68.370.559 72.525.543 Other loans
Sub jumlah 22.160.535.279 20.436.393.210 Sub total
Jumlah 22.380.166.216 20.559.860.321 Total
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (558.646.478) (446.965.878) impairment losses
Jumlah - bersih 21.821.519.738 20.112.894.443 Total - net
75
Page 645
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. PINJAMAN YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
b. Berdasarkan jangka waktu periode perjanjian b. By period of the loan agreement
pinjaman
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Kurang dari 1 tahun 7.904.763.449 8.174.754.905 Less than 1 year
1 sampai dengan 2 tahun 4.102.796.492 2.816.529.455 1 up to 2 years
2 sampai dengan 5 tahun 5.486.800.126 2.475.468.035 2 up to 5 years
Lebih dari 5 tahun 4.885.806.149 7.093.107.926 More than 5 years
Jumlah 22.380.166.216 20.559.860.321 Total
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (558.646.478) (446.965.878) impairment losses
Jumlah - bersih 21.821.519.738 20.112.894.443 Total - net
c. Berdasarkan sisa umur jatuh tempo c. By remaining period to maturity
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Kurang dari 1 tahun 11.146.553.249 11.156.818.125 Less than 1 year
1 sampai dengan 2 tahun 2.200.489.526 1.427.978.860 1 up to 2 years
2 sampai dengan 5 tahun 5.533.965.512 4.844.615.857 2 up to 5 years
Lebih dari 5 tahun 3.499.157.929 3.130.447.479 More than 5 years
Jumlah 22.380.166.216 20.559.860.321 Total
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (558.646.478) (446.965.878) impairment losses
Jumlah - bersih 21.821.519.738 20.112.894.443 Total - net
d. Menurut Stage d. By Stage
Berikut adalah perubahan jumlah pinjaman yang Below is movement of loans based on stages
diberikan berdasarkan stage selama tahun yang during the year ended December 31, 2025 and
berakhir 31 Desember 2025 dan 2024: 2024:
Untuk tahun yang berakhir pada tanggal/For the year ended
31 Desember/December 31, 2025
Jumlah/
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 19.119.576.021 784.838.757 655.445.543 20.559.860.321 Balance beginning of year
Transfer ke kerugian kredit
ekspektasian 12 bulan Transfer to 12 months expected
(Stage 1) 20.487.149 (19.946.597) (540.552) - credit losses (Stage 1)
Transfer ke kerugian kredit
ekspektasian sepanjang Transfer to lifetime expected
umurnya (Stage 2) (397.250.510) 397.751.114 (500.604) - credit losses (Stage 2)
Transfer ke kredit yang mengalami Transfer to credit impaired
penurunan nilai (Stage 3) (46.993.943) (44.323.691) 91.317.634 - (Stage 3)
Total saldo awal Total opening balance
setelah pengalihan 18.695.818.717 1.118.319.583 745.722.021 20.559.860.321 after transfer
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (1.880.010.864) (97.406.600) (31.076.520) (2.008.493.984) carrying amount
Aset keuangan yang baru New financial asset
diterbitkan atau dibeli 9.006.235.318 28.807.352 8.358.861 9.043.401.531 originated or purchased
Aset keuangan yang Derecognition of
dihentikan pengakuannya (4.992.546.208) (16.642.047) (14.061.663) (5.023.249.918) financial asset
Aset keuangan yang Write-off financial
dihapusbuku - - (191.351.734) (191.351.734) assets
Total penambahan/(pengurangan) Total additional/(reversal)
tahun berjalan 2.133.678.246 (85.241.295) (228.131.056) 1.820.305.895 during the year
Saldo akhir tahun 20.829.496.963 1.033.078.288 517.590.965 22.380.166.216 Balance end of year
76
Page 646
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. PINJAMAN YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
d. Menurut Stage (lanjutan) d. By Stage (continued)
Berikut adalah perubahan jumlah pinjaman yang Below is movement of loans based on stages
diberikan berdasarkan stage selama tahun yang during the year ended December 31, 2025 and
berakhir 31 Desember 2025 dan 2024: (lanjutan) 2024: (continued)
Untuk tahun yang berakhir pada tanggal/For the year ended
31 Desember/December 31, 2024
Jumlah/
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 16.834.895.372 1.050.384.426 743.463.379 18.628.743.177 Balance beginning of year
Transfer ke kerugian kredit
ekspektasian 12 bulan Transfer to 12 months expected
(Stage 1) 34.863.775 (12.553.637) (22.310.138) - credit losses (Stage 1)
Transfer ke kerugian kredit
ekspektasian sepanjang Transfer to lifetime expected
umurnya (Stage 2) (173.779.654) 173.779.654 - - credit losses (Stage 2)
Transfer ke kredit yang mengalami Transfer to credit impaired
penurunan nilai (Stage 3) (83.452.847) (285.386.494) 368.839.341 - (Stage 3)
Total saldo awal Total opening balance
setelah pengalihan 16.612.526.646 926.223.949 1.089.992.582 18.628.743.177 after transfer
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (1.140.627.945) (54.586.943) (99.184.429) (1.294.399.317) carrying amount
Aset keuangan yang baru New financial asset
diterbitkan atau dibeli 7.809.412.723 49.523.265 - 7.858.935.988 originated or purchased
Aset keuangan yang Derecognition of
dihentikan pengakuannya (4.161.735.403) (136.321.514) (16.520.746) (4.314.577.663) financial asset
Aset keuangan yang Write-off financial
dihapusbuku - - (318.841.864) (318.841.864) assets
Total penambahan/(pengurangan) Total additional/(reversal)
tahun berjalan 2.507.049.375 (141.385.192) (434.547.039) 1.931.117.144 during the year
Saldo akhir tahun 19.119.576.021 784.838.757 655.445.543 20.559.860.321 Balance end of year
e. Perubahan cadangan kerugian penurunan e. The changes in allowance for impairment
nilai losses
Untuk tahun yang berakhir pada tanggal/For the year ended
31 Desember/December 31, 2025
Jumlah/
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 78.060.271 188.445.883 180.459.724 446.965.878 Balance beginning of year
Transfer ke kerugian kredit
ekspektasian 12 bulan Transfer to 12 month expected
(Stage 1) 10.785.575 (10.576.913) (208.662) - credit losses (Stage 1)
Transfer ke kerugian kredit
ekspektasian sepanjang Transfer to lifetime expected
umurnya (Stage 2) (4.661.611) 4.854.215 (192.604) - credit losses (Stage 2)
Transfer ke kredit yang mengalami Transfer to credit impaired
penurunan nilai (Stage 3) (1.376.078) (6.402.613) 7.778.691 - (Stage 3)
Total saldo awal setelah Beginning balance after
pengalihan 82.808.157 176.320.572 187.837.149 446.965.878 stage transfer
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (17.086.494) 122.903.302 168.047.127 273.863.935 carrying amount
Aset keuangan yang baru New financial asset
diterbitkan atau dibeli 36.161.352 9.005.607 5.038.430 50.205.389 originated or purchased
Aset keuangan yang dihentikan Derecognised financial
pengakuannya (14.921.351) (2.212.560) (3.903.078) (21.036.989) assets
Aset keuangan yang Write-off financial
dihapusbuku - - (191.351.735) (191.351.735) assets
Total penambahan/(penurunan) Total addition/(reversal)
tahun berjalan 4.153.507 129.696.349 (22.169.256) 111.680.600 during the year
Saldo akhir tahun 86.961.664 306.016.921 165.667.893 558.646.478 Balance end of year
77
Page 647
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. PINJAMAN YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
e. Perubahan cadangan kerugian penurunan e. The changes in allowance for impairment
nilai (lanjutan) losses (continued)
Untuk tahun yang berakhir pada tanggal/For the year ended
31 Desember/December 31, 2024
Jumlah/
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 112.806.057 322.204.788 139.861.357 574.872.202 Balance beginning of year
Transfer ke kerugian kredit
ekspektasian 12 bulan Transfer to 12 month expected
(Stage 1) 12.949.232 (1.132.134) (11.817.098) - credit losses (Stage 1)
Transfer ke kerugian kredit
ekspektasian sepanjang Transfer to lifetime expected
umurnya (Stage 2) (1.049.161) 1.049.161 - - credit losses (Stage 2)
Transfer ke kredit yang mengalami Transfer to credit impaired
penurunan nilai (Stage 3) (2.070.794) (116.170.501) 118.241.295 - (Stage 3)
Total saldo awal setelah Beginning balance after
pengalihan 122.635.334 205.951.314 246.285.554 574.872.202 stage transfer
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (56.576.673) (385.312) 256.680.765 199.718.780 carrying amount
Aset keuangan yang baru New financial asset
diterbitkan atau dibeli 29.899.871 22.924.119 - 52.823.990 originated or purchased
Aset keuangan yang dihentikan Derecognised financial
pengakuannya (17.898.261) (40.044.238) (3.664.730) (61.607.229) assets
Aset keuangan yang Write-off financial
dihapusbuku - - (318.841.865) (318.841.865) assets
Total penambahan/(penurunan) Total addition/(reversal)
tahun berjalan (44.575.063) (17.505.431) (65.825.830) (127.906.324) during the year
Saldo akhir tahun 78.060.271 188.445.883 180.459.724 446.965.878 Balance end of year
Manajemen berpendapat bahwa cadangan The management believe that allowance for
kerugian penurunan nilai untuk pinjaman yang impairment losses of loans is adequate to cover
diberikan adalah cukup untuk menutup kerugian impairment losses that might arise from
yang mungkin timbul akibat tidak tertagihnya uncollectible loans.
pinjaman.
Jaminan atas pinjaman yang diberikan berupa Collaterals for loans are in form of as land,
tanah, bangunan, saham, giro, deposito building, shares, demand deposits, time
berjangka, mesin, persediaan, dan piutang. deposits, machinery, inventories, and
Deposito berjangka yang dijadikan jaminan tunai receivables. Time deposits that are pledged as
untuk pinjaman yang diberikan pada tanggal cash collateral for loans as of December 31,
31 Desember 2025 dan 2024 masing-masing 2025 and 2024 amounted to Rp1,047,337,799
sebesar Rp1.047.337.799 dan Rp1.116.894.988 and Rp1,116,894,988 (Note 19) with loan
(Catatan 19) dengan outstanding pinjaman outstanding of Rp1,684,080,888 and
masing-masing sebesar Rp1.684.080.888 dan Rp862,093,354, respectively. Demand deposits
Rp862.093.354. Giro yang dijadikan jaminan that are pledged as cash collateral for loans as of
tunai untuk pinjaman yang diberikan pada December 31, 2025 and 2024 amounted to
tanggal 31 Desember 2025 dan 2024 masing- Rp845,919,603 and Rp680,735,509 (Note 19)
masing sebesar Rp845.919.603 dan with loan outstanding of Rp1,014,992,776 and
Rp680.735.509 (Catatan 19) dengan Rp655,693,377, respectively. Saving deposits
outstanding pinjaman masing-masing sebesar that are pledged as cash collateral for loans as of
Rp1.014.992.776 dan Rp655.693.377. December 31, 2025 amounted to Rp290,950,000
Tabungan yang dijadikan jaminan tunai untuk and Rp133,150,000 (Note 19) with loan
pinjaman yang diberikan pada tanggal outstanding of Rp284,642,840 and
31 Desember 2025 dan 2024 masing-masing Rp111,577,164. Negotiable Certificate Deposits
sebesar Rp290.950.000 dan Rp133.150.000 (NCD) that are pledged as cash collateral for
(Catatan 19) dengan outstanding pinjaman loans as of December 31, 2025 and 2024
sebesar Rp284.642.840 dan Rp111.577.164. amounted to Rp5,500,000 and Rp131,000,000
Negotiable Certificate Deposits (NCD) yang (Note 19) with loan outstanding of RpNil and
dijadikan jaminan tunai untuk pinjaman yang Rp111,804,157, respectively.
diberikan pada tanggal 31 Desember 2025 dan
2024 masing-masing sebesar Rp5.500.000 dan
Rp131.000.000 (Catatan 19) dengan
outstanding pinjaman sebesar RpNihil dan
Rp111.804.157.
78
Page 648
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. PINJAMAN YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
f. Pinjaman yang direstrukturisasi f. Restructured loans
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Penjadwalan kembali Rescheduling of installments
angsuran dan perpanjangan and the extention
jangka waktu pinjaman 1.874.533.250 2.206.449.707 of credit period
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (434.913.848) (342.681.080) impairment losses
Jumlah - bersih 1.439.619.402 1.863.768.627 Total - net
Berikut adalah jumlah pinjaman yang Below are the balance of restructured loans based
direstrukturisasi berdasarkan kolektibilitas pada on collectability as of December 31, 2025 and
tanggal 31 Desember 2025 dan 2024: 2024:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Lancar 739.195.345 1.026.325.805 Current
Dalam Perhatian Khusus 674.693.871 594.208.247 Special Mention
Kurang Lancar 46.127.599 57.185.617 Substandard
Diragukan 461.689 500.604 Doubtful
Macet 414.054.746 528.229.434 Loss
Jumlah pinjaman yang
direstrukturisasi 1.874.533.250 2.206.449.707 Total restructured loans
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (434.913.848) (342.681.080) impairment losses
Jumlah - bersih 1.439.619.402 1.863.768.627 Total - net
Berikut adalah jumlah pinjaman yang Below are the balance of restructured loans based
direstrukturisasi berdasarkan jenis pinjaman pada on type as of December 31, 2025 and 2024:
tanggal 31 Desember 2025 dan 2024:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pinjaman tetap 985.937.697 1.271.995.717 Fixed loans
Pinjaman tetap dengan angsuran 771.426.265 780.017.869 Fixed loans with installments
Pinjaman rekening koran 96.752.397 118.862.862 Overdraft loans
Pinjaman konsumen 13.999.765 22.005.152 Consumer loans
Pinjaman serba guna 6.417.126 13.568.107 Multi purpose loans
Jumlah pinjaman yang
direstrukturisasi 1.874.533.250 2.206.449.707 Total restructured loans
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (434.913.848) (342.681.080) impairment losses
Jumlah - bersih 1.439.619.402 1.863.768.627 Total - net
79
Page 649
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. PINJAMAN YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
f. Pinjaman yang direstrukturisasi (lanjutan) f. Restructured loans (continued)
Sehubungan dengan restrukturisasi dan relaksasi In relation to loan restructuring and relaxation due
kredit sebagai dampak dari to COVID-19 impact, the regulator issued POJK
COVID-19, regulator mengeluarkan POJK No.11/POJK.03/2020 dated March 16, 2020
No.11/POJK.03/2020 tanggal 16 Maret 2020 regarding National Economy Stimulus as the
tentang Stimulus Perekonomian Nasional sebagai COVID-19 Outbreak Impact Countercyclical
Kebijakan Countercyclical Dampak Penyebaran Policy that amended to POJK No.
COVID-19 yang kemudian diperbaharui dengan 48/POJK.03/2020 dated December 1, 2020 and
POJK No.48/POJK.03/2020 tanggal 1 Desember reamend under POJK No.17/POJK.03/2021
2020 dan diperbaharui dengan POJK dated on September 10, 2021. The amount of
No.17/POJK.03/2021 tanggal 10 September 2021. loan that have been restructured as a result of the
Jumlah pinjaman yang diberikan yang telah COVID-19 pandemic as of December 31, 2025
direstrukturisasi akibat dampak pandemi COVID- and 2024 amounting to Rp624,115,575 and
19 pada tanggal 31 Desember 2025 dan 2024 Rp1,104,763,375, respectively.
masing-masing sebesar Rp624.115.575 dan
Rp1.104.763.375.
Skema restrukturisasi yang disepakati oleh Bank Restructured loans scheme agreed by the Bank
dan debitur meliputi antara lain penjadwalan ulang and its debtors include loans principal and interest
pembayaran pokok kredit dan bunga, penurunan rescheduling, reduction of interest rates, novation
suku bunga, novasi dan lain-lain. and others.
12. TAGIHAN AKSEPTASI 12. ACCEPTANCES RECEIVABLE
Rincian tagihan akseptasi kepada nasabah adalah The details of acceptances receivable from
sebagai berikut: customers are as follows:
a. Berdasarkan mata uang a. By currency
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah Rupiah
Tagihan kepada debitur Receivables from debtors
Pihak ketiga 11.308.073 6.143.659 Third parties
Mata Uang Asing Foreign Currency
Tagihan kepada debitur Receivables from debtors
Pihak ketiga 9.983.298 11.648.080 Third parties
Jumlah 21.291.371 17.791.739 Total
b. Berdasarkan tenor jatuh tempo b. By period maturity
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah Rupiah
1 sampai 3 bulan 3.450.666 3.081.543 1 up to 3 months
3 sampai 6 bulan 7.857.407 3.062.116 3 up to 6 months
Sub jumlah 11.308.073 6.143.659 Sub total
Mata Uang Asing Foreign Currency
1 sampai 6 bulan 9.983.298 - 1 up to 3 months
3 sampai 6 bulan - 11.648.080 3 up to 6 months
Sub jumlah 9.983.298 11.648.080 Sub total
Jumlah 21.291.371 17.791.739 Total
80
Page 650
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. PENYERTAAN SAHAM 13. INVESTMENTS IN SHARES
Kepemilikan/ 31 Desember 2025/ 31 Desember 2024/
Ownership December 31,2025 December 31,2024
Diukur pada FVTPL Measured at FVTPL
PT Bima Multi Finance 0,00% 0*) 0*) PT Bima Multi Finance
Entitas asosiasi Associate Entity
PT Bank Victoria Syariah 19,81% - 219.933.809 PT Bank Victoria Syariah
Jumlah - 219.933.809 Total
*) nilai wajar saham PT Bima Multi Finance adalah sebesar Rp1 *) fair value of shares in PT Bima Multi Finance are Rp1 (in full amount)
(dalam nilai penuh)
Pada tanggal 15 Desember 2023, Bank melakukan On December 15, 2023, the Bank sold its shares
transaksi penjualan atas saham yang dimiliki pada ownership in PT Bima Multi Finance to PT Sumber
PT Bima Multi Finance kepada PT Sumber Daya Daya Sakti with selling price of Rp80,297. The selling
Sakti dengan harga jual sebesar Rp80.297. Nilai jual value is above the result of valuation performed by
ditentukan diatas hasil penilaian yang dilakukan oleh KJPP Tri, Santi & Partners dated December 8, 2023.
KJPP Tri, Santi & Rekan tertanggal 8 Desember As of the date of this financial statements, the share
2023. Sampai dengan tanggal laporan keuangan ini, transfer transaction is still in the process of
transaksi pengalihan saham masih dalam proses registering and recording in Ministry of Law and
pelaporan dan pencatatan di Kementerian Hukum Human Rights of the Republic of Indonesia. As of
dan Hak Asasi Manusia Republik Indonesia oleh March 31, 2023, the Bank has recorded a loss from
PT Bima Multi Finance. Pada tanggal 31 Maret 2023, decrease in fair value on shares ownership in
Bank telah mencatat kerugian penurunan nilai wajar PT Bima Multi Finance amounting to Rp31,877,279,
atas penyertaan saham PT Bima Multi Finance therefore the balance of investment in shares in
sebesar Rp31.877.279, sehingga nilai tercatat PT Bima Multi Finance is Rp1 (in full amount) as of
penyertaan saham di PT Bima Multi Finance adalah December 31, 2025 and 2024.
Rp1 (dalam nilai penuh) per 31 Desember 2025 dan
2024.
Berdasarkan Berita Acara Rapat Umum Luar Biasa Based on the Minutes of Extraordinary Shareholders
para Pemegang Saham PT Bima Multi Finance Meeting of PT Bima Multi Finance dated November
tertanggal 12 November 2018 dan Akta Notaris 12, 2018 and Notarial Deed No. 19 dated March 12,
No. 19 tanggal 12 Maret 2019 yang dibuat dihadapan 2019 of Drs. Wijanto Suwongso, S.H., a Notary in
Drs. Wijanto Suwongso, SH., Notaris di Jakarta, Bank Jakarta, Bank and the other creditors have agreed on
dan beberapa kreditur lainnya telah menyetujui the convertion from long term loan and MTN of
konversi pinjaman jangka panjang dan MTN PT Bima PT Bima Multi Finance into shares with convertion
Multi Finance menjadi saham dengan nilai konversi rate of Rp500 per shares (Rupiah full amount). This
Rp500 per lembar saham (nilai Rupiah penuh). changes has been accepted and recorded in
Perubahan ini telah diterima dan dicatat di dalam database of Legal Entities Administration System of
database Sistem Administrasi Badan Hukum the Ministry of Law and Human Rights of the
Kementerian Hukum dan Hak Asasi Manusia Republic of Indonesia in its Letter No. AHU-
Republik Indonesia berdasarkan Surat AH.01.03-0151322 dated March 15, 2019. From this
No. AHU-AH.01.03-0151322 tanggal 15 Maret 2019. convertion process, Bank has 34.91% percentage of
Melalui proses konversi ini, Bank memiliki persentase ownership in PT Bima Multi Finance and recorded as
kepemilikan sebesar 34,91% di PT Bima Multi temporary investment in shares amounted to
Finance dan mencatatnya sebagai penyertaan Rp168,907,325 (gross). After recording a temporary
saham sementara sebesar Rp168.907.325 (bruto). investment in shares, the Bank no longer recognise
Setelah mencatat penyertaan saham sementara, the loans and MTN in PT Bima Multi Finance.
Bank tidak lagi mengakui pinjaman yang diberikan
dan MTN pada PT Bima Multi Finance.
81
Page 651
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. PENYERTAAN SAHAM (lanjutan) 13. INVESTMENTS IN SHARES (continued)
Bank wajib untuk melakukan divestasi penyertaan Banks are obliged to divest temporary investment in
saham sementara apabila penyertaan saham shares if the temporary investment in shares have
sementara telah melebihi jangka waktu paling lama exceeded a maximum period of 5 (five) years or
5 (lima) tahun atau PT Bima Multi Finance telah PT Bima Multi Finance has recorded positive retained
mencatatkan saldo laba positif pada ekuitasnya. Hal earnings in their equity. This is in accordance with the
ini sesuai dengan intensi dari Bank untuk menjual Bank's intention to sell the temporary investment in
penyertaan saham sementara pada PT Bima Multi PT Bima Multi Finance if it has meets the specified
Finance apabila telah memenuhi kriteria yang criteria.
ditentukan.
Bank juga tidak memiliki pengaruh signifikan pada Bank also does not have a significant influence on
PT Bima Multi Finance dibuktikan dengan: PT Bima Multi Finance as evidenced by:
i. Tidak terdapat wakil dari Bank yang menjabat i. There is no representative from the Bank who
sebagai Dewan Direksi dan Dewan Komisaris serves as the Board of Directors and the Board
atau organ setara di PT Bima Multi Finance; of the Commissioners or equivalent organs in
PT Bima Multi Finance;
ii. Bank tidak berpartisipasi dalam proses ii. The Bank does not participate in the policy-
pembuatan kebijakan, termasuk dalam making process, including participation in
partisipasi dalam pengambilan keputusan decision-making about dividends or other
tentang dividen atau distribusi lain pada distributions in PT Bima Multi Finance;
PT Bima Multi Finance;
iii. Tidak adanya transaksi material antara Bank iii. There is no material transaction between the
dengan PT Bima Multi Finance; Bank and PT Bima Multi Finance;
iv. Tidak terdapat pertukaran personil manajerial iv. There is no managerial personnel exchange
antara Bank dengan PT Bima Multi Finance; dan between the Bank and PT Bima Multi Finance; and
v. Bank tidak terlibat dalam penyediaan teknis v. The Bank is not involved in providing principal
informasi pokok untuk PT Bima Multi Finance. technical information for PT Bima Multi Finance.
Pada tanggal 5 Juni 2025, Bank melakukan transaksi On June 5, 2025, the Bank conducted a sale
penjualan atas saham yang dimiliki pada PT Bank transaction of shares owned in PT Bank Victoria
Victoria Syariah kepada PT Bank Tabungan Negara Syariah to PT Bank Tabungan Negara (“Persero”)
(“Persero”) Tbk, sesuai dengan akta Jual Beli Tbk, in accordance with the deed of Sale and
Pengambilalihan Saham dalam PT Bank Victoria Purchase of Acquisition of Shares in PT Bank
Syariah No.13 tertanggal 5 Juni 2025 dibuat Victoria Syariah No. 13 dated June 5, 2025 made of
dihadapan Ashoya Ratam S.H., M.Kn, notaris di Ashoya Ratam S.H., M.Kn, a notary in Jakarta, the
Jakarta, jumlah yang harus dibayar oleh PT Bank amount that must be paid by PT Bank Tabungan
Tabungan Negara (“Persero”) Tbk kepada Bank Negara (“Persero”) Tbk to the Bank for the share
untuk penjualan dan pengalihan saham yang dijual transfer transaction is Rp322,493,298.
sebesar Rp322.493.298. Pada 31 Mei 2025, bank On May 31, 2025, Bank has recorded investment in
mengakui penyertaan saham atas PT Bank Victoria share of PT Bank Victoria Syariah amounted to
Syariah sebesar Rp221.833.077. Atas penjualan Rp221,833,077. On December 31, 2025, the Bank
saham tersebut, pada tanggal 31 Desember 2025 recognized a gain on disposal recorded as “Gain on
Bank mencatatkan Laba atas penjualan penyertaan Investment Sale” in Other Operating Income
saham, disajikan sebagai “Laba Penjualan Investasi” amounted to Rp100,660,221 (Note 34).
pada Pendapatan Operasional Lainnya sebesar
Rp100.660.221 (Catatan 34).
Lihat Catatan 48 untuk pengukuran nilai wajar Refer to Note 48 for fair value measurement of
penyertaan saham pada tanggal 31 Desember 2025 investment in shares as of December 31, 2025 and
dan 2024. 2024.
82
Page 652
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. BIAYA DIBAYAR DIMUKA 14. PREPAID EXPENSES
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Promosi 19.128.828 23.670.778 Promotion
Pengembangan teknologi 15.898.605 3.578.500 Technology development
Sewa dibayar dimuka 163.190 174.368 Prepaid rent
Lain-lain 3.062.275 3.719.980 Others
Jumlah 38.252.898 31.143.626 Total
Lain-lain sebagian besar terdiri dari premi asuransi Others mainly consists of prepaid insurances,
dibayar dimuka, biaya dibayar dimuka personalia dan prepaid salaries expenses and legal fees.
biaya jasa hukum.
15. ASET TETAP DAN ASET HAK-GUNA 15. FIXED ASSETS AND RIGHT-OF-USE ASSETS
Aset tetap dan aset hak guna terdiri dari: Fixed assets and right-of-use assets consist of the
following:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Kepemilikan langsung 429.427.626 415.004.637 Direct ownership
Aset hak-guna 56.951.844 56.184.135 Right-of-use assets
Jumlah 486.379.470 471.188.772 Total
Dikurangi: Akumulasi penyusutan (104.749.107) (79.755.235) Less: Accumulated depreciation
Jumlah - bersih 381.630.363 391.433.537 Total - net
Aset tetap kepemilikan langsung Direct ownership fixed assets
31 Desember/December 31, 2025
Saldo awal/ Penambahan/ Pengurangan/ Kapitalisasi/ Revaluasi/ Saldo akhir/
Beginning balance Additions Deductions Capitalisation Revaluation Ending balance
Biaya Perolehan Acquisition Cost
Kepemilikan langsung: Direct ownership:
Tanah 294.106.885 - - - - 294.106.885 Land
Bangunan 39.754.771 6.028.486 - - - 45.783.257 Buildings
Mesin-mesin dan Machinery and
peralatan 55.536.393 10.033.504 (1.073.292) - - 64.496.605 equipment
Perlengkapan dan Office furniture and
perabotan kantor 6.988.008 162.405 (145.938) - - 7.004.475 equipment
Kendaraan bermotor 7.558.580 - (586.950) - - 6.971.630 Vehicles
Aset tetap dalam Assets under
proses pembangunan 11.060.000 4.774 - - - 11.064.774 constructions
Jumlah biaya Total acquisition
perolehan 415.004.637 16.229.169 (1.806.180) - - 429.427.626 cost
Akumulasi Accumulated
Penyusutan Depreciation
Kepemilikan langsung: Direct ownership:
Mesin-mesin dan Machinery and
peralatan 33.488.081 9.292.188 (1.073.292) - - 41.706.977 equipment
Bangunan 17.177.816 4.607.934 - - - 21.785.750 Buildings
Kendaraan bermotor 3.373.633 1.338.059 (586.950) - - 4.124.742 Vehicles
Perlengkapan dan Office furniture and
perabotan kantor 6.334.794 286.371 (145.938) - - 6.475.227 equipment
Jumlah akumulasi Total accumulated
penyusutan 60.374.324 15.524.552 (1.806.180) - - 74.092.696 depreciation
Nilai buku bersih 354.630.313 355.334.930 Net book value
83
Page 653
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
15. ASET TETAP DAN ASET HAK-GUNA (lanjutan) 15. FIXED ASSETS AND RIGHT-OF-USE ASSETS
(continued)
Aset tetap kepemilikan langsung (lanjutan) Direct ownership fixed assets (continued)
31 Desember/December 31, 2024
Saldo awal/ Penambahan/ Pengurangan/ Kapitalisasi/ Revaluasi/ Saldo akhir/
Beginning balance Additions Deductions Capitalisation Revaluation Ending balance
Biaya Perolehan Acquisition Cost
Kepemilikan langsung: Direct ownership:
Tanah 316.137.746 - (30.010.821) - 7.979.960 294.106.885 Land
Bangunan 51.001.653 2.673.440 (1.115.203) (12.805.119) 39.754.771 Buildings
Kendaraan bermotor 8.125.155 2.884.800 (3.451.375) - - 7.558.580 Vehicles
Mesin-mesin dan Machinery and
peralatan 42.409.202 13.870.498 (743.307) - - 55.536.393 equipment
Perlengkapan dan Office furniture and
perabotan kantor 6.647.750 373.358 (33.100) - - 6.988.008 equipment
Aset dalam Assets under
pembangunan 19.290.946 - - - (8.230.946) 11.060.000 constructions
Jumlah biaya Total acquisition
perolehan 443.612.452 19.802.096 (35.353.806) - (13.056.105) 415.004.637 cost
Akumulasi Accumulated
Penyusutan Depreciation
Kepemilikan langsung: Direct ownership:
Bangunan 27.680.724 3.945.713 (743.470) - (13.705.151) 17.177.816 Buildings
Kendaraan bermotor 5.928.291 896.717 (3.451.375) - - 3.373.633 Vehicles
Mesin-mesin dan Machinery and
peralatan 27.415.712 6.815.676 (743.307) - - 33.488.081 equipment
Perlengkapan dan Office furniture and
perabotan kantor 6.110.364 257.530 (33.100) - - 6.334.794 equipment
Jumlah akumulasi Total accumulated
penyusutan 67.135.091 11.915.636 (4.971.252) - (13.705.151) 60.374.324 depreciation
Nilai buku bersih 376.477.361 354.630.313 Net book value
Rincian laba/(rugi) penjualan aset tetap adalah The details of gain/(loss) on sale of fixed assets are
sebagai berikut: as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Hasil penjualan aset tetap 190.120 28.782.400 Proceeds from sale of fixed assets
Nilai buku - (30.382.553) Book value
Laba/(rugi) penjualan Gain/(loss) on sale
aset tetap (Catatan 39) 190.120 (1.600.153) of fixed assets (Note 39)
Laba/(rugi) penjualan aset tetap disajikan sebagai Gain/(loss) on sale of fixed assets is presented as
bagian dari akun “Beban (pendapatan) non- part of “Non-operating expense (income) - net” in the
operasional - bersih” pada laporan laba rugi dan statement profit or loss and other comprehensive
penghasilan komprehensif (Catatan 39). income (Note 39).
Aset dalam pembangunan pada tanggal Assets under construction as of December 31, 2025
31 Desember 2025 dan 2024 masing-masing and 2024 amounting to Rp11,064,774 and
sebesar Rp11.064.774 dan Rp11.060.000 Rp11,060,000, respectively, related to land and
merupakan tanah dan bangunan yang dibeli dan buildings that were bought but still under licensing
masih dalam tahap perizinan dan perpanjangan Surat phase and extension of Rights to Build (SHGB).
Hak Guna Bangunan (SHGB). Konstruksi tersebut Those constructions are estimated to be completed
diperkirakan akan selesai pada tahun 2027. in 2027.
Bank memiliki beberapa bidang tanah yang terletak The Bank own several fields of land in Jakarta,
di Jakarta, Bandung, Surabaya, dan Denpasar Bandung, Surabaya, and Denpasar with Building
dengan hak kepemilikan berupa Hak Guna Bangunan Usage Rights (“HGB”) for 20 (twenty) up to 30 (thirty)
yang berjangka waktu antara 20 (dua puluh) sampai years which will expire in various years up to 2046.
dengan 30 (tiga puluh) tahun yang akan jatuh tempo The management believes that there will be no
dalam berbagai tahun sampai tahun 2046. difficulty in the extension of the land rights since all of
Manajemen berpendapat bahwa tidak terdapat the land were acquired legally and supported by
masalah dengan perpanjangan hak atas tanah sufficient evidence of ownership.
karena seluruh tanah diperoleh secara sah dan
didukung dengan bukti kepemilikan yang memadai.
84
Page 654
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
15. ASET TETAP DAN ASET HAK-GUNA (lanjutan) 15. FIXED ASSETS AND RIGHT-OF-USE ASSETS
(continued)
Aset tetap kepemilikan langsung (lanjutan) Direct ownership fixed assets (continued)
Aset tetap, kecuali tanah, diasuransikan terhadap Fixed assets, except land, are insured against losses
risiko kebakaran dan pencurian kepada PT Victoria by fire and theft risks to PT Victoria Insurance Tbk
Insurance Tbk (pihak berelasi) dengan nilai (related party) with total insurance coverage as of
pertanggungan seluruhnya pada tanggal December 31, 2025 and 2024 amounting
31 Desember 2025 dan 2024 masing-masing Rp153,689,550 and Rp153,530,250, respectively.
sebesar Rp153.689.550 dan Rp153.530.250. The Bank’s management believe that the insurance
Manajemen Bank berpendapat bahwa nilai coverage is adequate to cover possible losses on
pertanggungan tersebut telah memadai untuk fixed assets insured.
menutup kemungkinan kerugian atas aset tetap yang
dipertanggungkan.
Seluruh aset tetap yang ada pada tanggal pelaporan All of the fixed assets as of the reporting date
31 Desember 2025 dan 2024 digunakan untuk December 31, 2025 and 2024 are used to support
menunjang aktivitas operasi Bank. Pada tanggal the Bank’s operation activities. As of December 31,
31 Desember 2025 dan 2024, jumlah nilai perolehan 2025 and 2024, the total acquisition cost of fixed
aset tetap yang telah disusutkan penuh namun assets that have been fully depreciated but still in
masih digunakan masing-masing adalah sebesar use amounted Rp60,339,784 and Rp60,058,395,
Rp60.339.784 dan Rp60.058.395. respectively.
Manajemen Bank telah melakukan pengkajian The Bank’s Management has re-assessed the
kembali atas estimasi umur ekonomis, metode estimation of useful lives,depreciation method and
penyusutan dan nilai residu aset tetap pada tanggal residual value of fixed assets on December 31, 2025
31 Desember 2025 dan 2024. and 2024.
Tidak terdapat aset tetap yang dihentikan dari There are no fixed assets discontinued from active
penggunaan aktif atau diklasifikasikan sebagai use or classified as assets held for sale.
tersedia untuk dijual.
Berikut adalah perkiraan jumlah nilai tercatat aset Below is the estimated net book value of fixed asset
tetap jika dicatat dengan metode biaya pada tanggal if recorded using cost method as of December 31,
31 Desember 2025 dan 2024: 2025 and 2024:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Tanah 286.126.927 286.126.927 Land
Bangunan 23.097.475 22.048.312 Buildingt
Mesin dan Peralatan 22.789.628 21.676.922 Machinery and equipment
Aset tetap dalam proses pembangunan 19.295.720 19.290.946 Assets under constructions
Kendaraan Bermotor 2.846.888 4.184.947 Vehicle
Perlengkapan dan perabotan kantor 529.248 653.214 Office furniture and equipment
354.685.886 353.981.268
Aset hak-guna Right-of-use assets
Aset hak-guna pada 31 Desember 2025 dan Rights-of-use assets as of December 31, 2025 and
31 Desember 2024 adalah sebagai berikut: 2024 are as follows:
31 Desember/December 31, 2025
Saldo awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo akhir/
Beginning balance Additions Disposals Reclassification Ending balance
Aset hak-guna Right-of-use assets
Bangunan 56.184.135 1.687.257 (919.548) - 56.951.844 Buildings
Akumulasi Accumulated
Penyusutan Depreciation
Bangunan 19.380.911 12.195.048 (919.548) - 30.656.411 Buildings
Nilai buku bersih 36.803.224 26.295.433 Net book value
85
Page 655
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
15. ASET TETAP DAN ASET HAK-GUNA (lanjutan) 15. FIXED ASSETS AND RIGHT-OF-USE ASSETS
(continued)
Aset hak-guna (lanjutan) Right-of-use assets (continued)
Aset hak-guna pada 31 Desember 2025 dan Rights-of-use assets as of December 31, 2025 and
31 Desember 2024 adalah sebagai berikut: (lanjutan) 2024 are as follows: (continued)
31 Desember/December 31, 2024
Saldo awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo akhir/
Beginning balance Additions Disposals Reclassification Ending balance
Aset hak-guna Right-of-use assets
Bangunan 61.474.143 2.619.166 (7.909.174) - 56.184.135 Buildings
Akumulasi Accumulated
Penyusutan Depreciation
Bangunan 14.724.300 12.565.785 (7.909.174) - 19.380.911 Buildings
Nilai buku bersih 46.749.843 36.803.224 Net book value
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, depreciation
penyusutan yang tercatat pada Bank adalah sebagai expense recorded by the Bank as follows (Note 36):
berikut (Catatan 36):
Untuk tahun yang berakhir pada
tanggal 31 Desember/
For the year ended December 31,
2025 2024
Penyusutan aset tetap 15.524.552 11.915.636 Depreciation of fixed asset
Penyusutan sewa guna usaha 12.195.048 12.565.785 Depreciation of right-of-use assets
Jumlah 27.719.600 24.481.421 Total
Laporan posisi keuangan menunjukkan jumlah terkait The balance sheet shows the following amounts
sewa adalah sebagai berikut: relating to leases:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Aset hak-guna: Right-of-use assets:
- Bangunan 26.295.433 36.803.224 Buildings -
26.295.433 36.803.224
Liabilitas sewa (Catatan 26) 28.688.013 39.811.304 Lease liabilities (Note 26)
28.688.013 39.811.304
Laporan laba rugi menunjukkan jumlah terkait sewa The statement of profit or loss shows the following
adalah sebagai berikut: amounts relating to leases:
Untuk tahun yang berakhir pada
tanggal 31 Desember/
For the year ended December 31,
2025 2024
Beban penyusutan 12.195.048 12.565.785 Depreciation expense
Beban bunga (Catatan 36) 3.138.264 4.117.817 Interest expense (Note 36)
Jumlah 15.333.312 16.683.602 Total
86
Page 656
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
15. ASET TETAP DAN ASET HAK-GUNA (lanjutan) 15. FIXED ASSETS AND RIGHT-OF-USE ASSETS
(continued)
Revaluasi aset tetap Fixed asset revaluation
Penilaian kembali atas nilai wajar aset tetap yang Revaluation on fair value of the Bank’s fixed assets
dimiliki Bank pada 31 Desember 2024 telah dilakukan as of December 31, 2024 was performed by Kantor
oleh Kantor Jasa Penilai Publik (“KJPP”) Jimmy Jasa Penilai Publik (“KJPP”) Jimmy Prasetyo and
Prasetyo dan Rekan dengan laporan penilaian Partners with valuation report dated January 9, 2025
tertanggal 9 Januari 2025 atas aset tetap berupa for fixed assets in forms of land and building, also
tanah dan bangunan, serta laporan penilaian valuation report dated January 16, 2025 for assets
tertanggal 16 Januari 2025 atas aset dalam under constructions of land and building in Bali. The
pembangunan berupa tanah dan bangunan di Bali. valuation report was signed by
Laporan penilaian ditandatangani oleh Audrey Angelina, M.Bus., MAPPI (Cert.),
Audrey Angelina, M.Bus., MAPPI (Cert.), penilai independent appraiser registered in OJK.
independen yang telah terdaftar pada OJK.
Metode penilaian yang digunakan adalah Metode Valuation method used is Market Data Approach and
Pendekatan Data Pasar dan Metode Biaya. Data Cost Approach Method. Comparative data to
pembanding untuk menentukan nilai wajar aset determine fair value asset is obtained from data of
diperoleh dari data transaksi jual beli dari aset sale and purchase transactions from comparable
sebanding dengan menyesuaikan perbedaan- assets by adjusting differences between assets
perbedaan antara aset yang dinilai dengan data valued and comparable data. This comparison is also
pembanding. Perbandingan ini juga menyangkut concerns factors such as location, size, shape,
berbagai faktor seperti lokasi, luas, bentuk, characteristics and function based on its time and
karakteristik dan kegunaannya berdasarkan unsur intended used.
waktu dan peruntukannya.
16. AGUNAN YANG DIAMBIL ALIH 16. FORECLOSED ASSETS
Agunan yang diambil alih untuk penyelesaian Foreclosed assets in settlement of loans are included
pinjaman yang diberikan dicatat dalam akun Agunan in Foreclosed assets (“AYDA”) account. The details
yang Diambil Alih (“AYDA”). Rincian dalam akun ini in the account are as follows:
adalah:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Tanah dan bangunan 493.971.536 544.115.286 Land and building
Dikurangi: Less:
Cadangan kerugian Allowance for
penurunan nilai (198.248.541) (165.131.092) impairment losses
295.722.995 378.984.194
Berdasarkan Peraturan Otoritas Jasa Keuangan Based on Financial Service Authority Regulation
(POJK) No. 40/POJK.03/2019 tanggal No. 40/POJK.03/2019 dated December 19, 2019
19 Desember 2019 tentang “Penilaian Kualitas Aktiva regarding “Asset Quality Ratings for Commercial
Bank Umum”, khususnya agunan yang diambil alih, Banks” and particularly on the foreclosed assets, the
Bank diwajibkan untuk melakukan upaya Bank is required to have an action plan for settlement
penyelesaian terhadap agunan yang diambil alih of its foreclosed assets.
yang dimiliki.
Mutasi nilai agunan yang diambil alih adalah sebagai The changes in foreclosed assets are as follows:
berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Saldo awal 544.115.286 802.486.682 Beginning balance
Penambahan selama
tahun berjalan 38.729.154 72.000.000 Addition during the year
Pengurangan selama
tahun berjalan (88.872.904) (330.371.396) Deduction during the year
Saldo akhir 493.971.536 544.115.286 Ending balance
87
Page 657
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. AGUNAN YANG DIAMBIL ALIH (lanjutan) 16. FORECLOSED ASSETS (continued)
Mutasi cadangan kerugian penurunan nilai untuk The changes in allowance for impairment losses of
agunan yang diambil alih adalah sebagai berikut: forecosed assets are as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Saldo awal 165.131.092 251.870.489 Beginning balance
Penambahan selama
tahun berjalan 79.034.277 40.152.866 Addition during the year
Pengurangan selama
tahun berjalan (45.916.828) (126.892.263) Deduction during the year
Saldo akhir 198.248.541 165.131.092 Ending balance
Manajemen berpendapat bahwa cadangan kerugian Management believes that the allowance for
penurunan nilai yang telah dibentuk cukup untuk impairment losses is adequate to cover possible
menutup kemungkinan kerugian atas agunan yang losses from foreclosed assets.
diambil alih.
17. ASET TAK BERWUJUD 17. INTANGIBLE ASSETS
31 Desember/December 31, 2025
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Kapitalisasi/ Reklasifikasi/ Ending
balance Additions Deductions Capitalisation Reclassification balance
Biaya Perolehan 29.712.519 7.944.400 - - - 37.656.919 Acquisition Cost
Dikurangi: Akumulasi Less: Accumulated
amortisasi (18.613.101) (5.402.183) - - - (24.015.284) amortisation
Nilai buku 11.099.418 13.641.635 Net book value
31 Desember/December 31, 2024
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Kapitalisasi/ Reklasifikasi/ Ending
balance Additions Deductions Capitalisation Reclassification balance
Biaya Perolehan 23.819.348 5.893.171 - - - 29.712.519 Acquisition Cost
Dikurangi: Akumulasi Less: Accumulated
amortisasi (15.626.535) (2.986.566) - - - (18.613.101) amortisation
Nilai buku 8.192.813 11.099.418 Net book value
Aset tak berwujud yang dimiliki oleh Bank berupa Intangible assets held by the Bank is application
lisensi aplikasi yang dibeli oleh Bank. license purchased by the Bank.
Amortisasi yang dicatat oleh Bank masing-masing Amortisation recorded by the Bank amounted to
sebesar Rp5.402.183 dan Rp2.986.566 untuk tahun Rp5,402,183 and Rp2,986,566 for the years ended
yang berakhir pada tanggal 31 Desember 2025 dan December 31, 2025 and 2024, respectively (Note 36).
2024 (Catatan 36).
Berdasarkan penelaahan manajemen, tidak terdapat Based on the management assessment, there are no
kejadian atau perubahan keadaan yang events or changes in circumstances indicating an
mengindikasikan adanya penurunan nilai aset tak impairment of intangible assets as of
berwujud pada tanggal 31 Desember 2025 dan 2024. December 31, 2025 and 2024.
88
Page 658
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. ASET LAIN-LAIN 18. OTHER ASSETS
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Properti terbengkalai 31.148.944 31.148.944 Abandoned property
Uang muka pada pihak ketiga 25.125.225 61.950.360 Advance payment to third parties
Uang jaminan 6.856.525 6.661.843 Security deposits
Tagihan pihak ketiga 4.615.197 5.089.644 Receivables from third parties
Lain-lain 72.987.316 77.599.366 Others
140.733.207 182.450.157
Dikurangi: Less:
Cadangan kerugian penurunan nilai (10.493.682) (11.336.194) Allowance for impairment losses
Jumlah 130.239.525 171.113.963 Total
Penilaian kembali atas nilai wajar tanah dan Revaluation on fair value of the Bank’s land and
bangunan yang dimiliki Bank pada building as of December 31, 2024 was performed by
31 Desember 2024 telah dilakukan oleh Kantor Jasa Kantor Jasa Penilai Publik (“KJPP”) Jimmy Prasetyo
Penilai Publik (“KJPP”) Jimmy Prasetyo dan Rekan and Partners with valuation report dated
dengan laporan penilaian tertanggal 9 Januari January 9, 2025 for land and building included
2025 atas tanah dan bangunan termasuk properti abandoned property. The valuation report was
terbengkalai. Laporan penilaian ditandatangani oleh signed by Audrey Angelina, M.Bus., MAPPI (Cert.),
Audrey Angelina, M.Bus., MAPPI (Cert.), penilai independent appraiser registered in OJK.
independen yang telah terdaftar pada OJK.
Selisih penilaian kembali properti terbengkalai The difference in abandoned property revaluation in
tahun 2024 sebesar Rp2.645.626 telah dikreditkan 2024 amounted to Rp2,645,626 was credited to other
pada pendapatan komprehensif lainnya dan disajikan comprehensive income and presented as “Gain on
sebagai “Surplus revaluasi aset tetap” di ekuitas. revaluation of fixed assets” in equity.
Uang jaminan merupakan uang yang disetor sebagai Security deposits represent deposit pledged as
jaminan untuk sewa gedung kantor. guarantee for building rental.
Lain-lain terutama terdiri dari tagihan transaksi valuta Others mainly consists of foreign exchange
asing, tagihan biaya administrasi dan persediaan transaction, administrative expense transaction and
barang promosi. promotion inventories.
Seluruh aset lain-lain pada tanggal All other assets as of December 31, 2025 and 2024
31 Desember 2025 dan 2024 adalah transaksi are transactions with third parties.
dengan pihak ketiga.
Mutasi cadangan kerugian penurunan nilai untuk aset The changes in allowance for impairment losses of
lain-lain adalah sebagai berikut: other assets are as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Saldo awal 11.336.194 12.356.770 Beginning balance
Pembalikan selama
tahun berjalan (842.512) (1.020.576) Reversal during the year
Saldo akhir 10.493.682 11.336.194 Ending balance
Manajemen berpendapat bahwa cadangan kerugian Management believes that the allowance for
penurunan nilai yang telah dibentuk cukup untuk impairment losses is adequate to cover possible
menutup kemungkinan kerugian atas aset lain-lain. losses from other assets.
/
89
Page 659
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. SIMPANAN NASABAH 19. DEPOSITS FROM CUSTOMERS
Semua simpanan nasabah dalam mata uang Rupiah All deposits from customers in Rupiah and foreign
dan mata uang asing, terdiri dari: currency, consist of:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah Rupiah
Negotiable Certificate of Deposit 40.000.000 450.000.000 Negotiable Certificate of Deposit
Dikurangi: Less:
Diskonto (626.612) (19.840.753) Discount
Beban emisi yang belum diamortisasi (60.004) (1.357.493) Unamortised issuance cost
Deposito berjangka 15.976.248.273 15.908.972.247 Time deposits
Tabungan 3.775.826.407 3.286.885.846 Savings deposits
Giro 3.073.756.220 2.845.040.277 Demand deposits
Sub jumlah 22.865.144.284 22.469.700.124 Sub total
Mata uang asing Foreign currency
Deposito berjangka 1.152.839.408 792.560.467 Time deposits
Giro 276.714.412 69.850.909 Demand deposits
Sub jumlah 1.429.553.820 862.411.376 Sub total
Jumlah 24.294.698.104 23.332.111.500 Total
Simpanan nasabah dalam mata uang asing adalah All deposits from customers in foreign currency are
Dolar Amerika Serikat, Dolar Singapura, Euro Eropa, denominated in United States Dollar, Singapore
Yen Jepang, dan Yuan Cina. Dollar, European Euro, Japanese Yen, and Chinese
Yuan.
a. Giro a. Demand Deposits
(i) Berdasarkan pihak lawan (i) By counterparties
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak berelasi (Catatan 42) 158.251.829 209.682.617 Related parties (Note 42)
Pihak ketiga 3.192.218.803 2.705.208.569 Third parties
Jumlah 3.350.470.632 2.914.891.186 Total
(ii) Berdasarkan mata uang (ii) By currency
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah 3.073.756.219 2.845.040.277 Rupiah
Dolar Amerika Serikat 271.670.081 63.854.041 United States Dollar
Yen Jepang 2.803.187 3.652.877 Japanese Yen
Euro Eropa 1.128.258 1.623.030 European Euro
Dolar Singapura 1.104.424 720.961 Singapore Dollar
Yuan Cina 8.463 - Chinese Yuan
Jumlah 3.350.470.632 2.914.891.186 Total
Giro yang dijadikan sebagai jaminan tunai atas Demand deposits amounting to Rp845,919,603
pinjaman yang diberikan pada tanggal and Rp680,735,509 pledged as collateral or
31 Desember 2025 dan 2024 masing-masing blocked as of December 31, 2025 and 2024,
sebesar Rp845.919.603 dan Rp680.735.509 respectively (Note 11).
(Catatan 11).
90
Page 660
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. SIMPANAN NASABAH (lanjutan) 19. DEPOSITS FROM CUSTOMERS (continued)
b. Tabungan b. Savings deposits
Berdasarkan pihak lawan By counterparties
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah Rupiah
Pihak berelasi (Catatan 42) 27.031.842 33.955.891 Related parties (Note 42)
Pihak ketiga 3.748.794.565 3.252.929.955 Third parties
Jumlah 3.775.826.407 3.286.885.846 Total
Tabungan yang dijadikan sebagai jaminan tunai Saving deposits amounting to Rp290,950,000
atas pinjaman yang diberikan pada tanggal and Rp133,150,000 pledged as collateral or
31 Desember 2025 dan 2024 masing-masing blocked as of December 31, 2025 and 2024,
sebesar Rp290.950.000 dan Rp133.150.000 respectively (Note 11).
(Catatan 11).
c. Deposito berjangka c. Time deposits
(i) Berdasarkan pihak lawan (i) By counterparties
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak berelasi (Catatan 42) 383.483.571 323.392.414 Related parties (Note 42)
Pihak ketiga 16.745.604.110 16.378.140.300 Third parties
Jumlah 17.129.087.681 16.701.532.714 Total
(ii) Berdasarkan mata uang (ii) By currency
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah 15.976.248.273 15.908.972.247 Rupiah
Dolar Amerika Serikat 1.152.839.408 792.560.467 United States Dollar
Jumlah 17.129.087.681 16.701.532.714 Total
(iii) Berdasarkan periode (iii) By period
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
1 bulan 5.762.617.170 6.738.282.288 1 month
3 bulan 6.376.505.342 5.460.370.322 3 months
6 bulan 3.284.055.620 3.093.120.546 6 months
12 bulan 1.705.909.549 1.409.759.558 12 months
Jumlah 17.129.087.681 16.701.532.714 Total
(iv) Berdasarkan sisa umur sampai dengan (iv) By remaining period until maturity
jatuh tempo
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Kurang dari 1 bulan 7.860.124.744 8.877.238.912 Less than 1 month
1 sampai dengan 3 bulan 6.141.372.092 4.957.707.565 1 up to 3 months
3 sampai dengan 6 bulan 2.133.349.806 2.105.498.658 3 up to 6 months
6 sampai dengan 12 bulan 994.241.039 761.087.579 6 up to 12 months
Jumlah 17.129.087.681 16.701.532.714 Total
91
Page 661
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. SIMPANAN NASABAH (lanjutan) 19. DEPOSITS FROM CUSTOMERS (continued)
c. Deposito berjangka (lanjutan) c. Time deposits (continued)
Deposito berjangka yang dijadikan Time deposits which are pledged as
sebagai jaminan tunai atas pinjaman yang collateral on loans as of December 31, 2025 and
diberikan pada tanggal 31 Desember 2025 dan 2024 amounted to Rp1,047,337,799 and
2024 masing-masing adalah sebesar Rp1,116,894,988 respectively (Note 11).
Rp1.047.337.799 dan Rp1.116.894.988
(Catatan 11).
Informasi mengenai tingkat suku bunga Informations respect to interest rate are
diungkapkan pada Catatan 47. disclosed in Note 47.
d. Negotiable Certificate of Deposit d. Negotiable Certificate of Deposit
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak berelasi (Catatan 42) Related parties (Note 42)
Negotiable Certificate of Deposit 6.500.000 109.900.000 Negotiable Certificate of Deposit
Dikurangi: Less:
Diskonto (101.824) (4.657.140) Discount
Beban emisi yang
belum diamortisasi (9.751) (323.343) Unamortised issuance cost
Sub jumlah 6.388.425 104.919.517 Sub total
Pihak ketiga Third parties
Negotiable Certificate of Deposit 33.500.000 340.100.000 Negotiable Certificate of Deposit
Dikurangi: Less:
Diskonto (524.788) (15.183.613) Discount
Beban emisi yang
belum diamortisasi (50.253) (1.034.150) Unamortised issuance cost
Sub jumlah 32.924.959 323.882.237 Sub total
Jumlah 39.313.384 428.801.754 Total
Bank melakukan penerbitan Negotiable The Bank issues a Negotiable Certificate of
Certificate of Deposit (NCD) pada tanggal Deposit (NCD) on September 5, 2023,
5 September 2023 sebesar Rp440.000.000 yang amounting to Rp440,000,000 which is divided
terbagi dua seri, yaitu seri A dengan nilai sebesar into two series, namely series A with a value of
Rp50.000.000 dengan suku bunga 6,5% dan Rp50,000,000 with an interest rate of 6.5% and
jatuh tempo pada tanggal 5 September 2025 dan due on September 5, 2025 and series B with a
seri B dengan nilai sebesar Rp390.000.000 value of Rp390,000,000 with an interest rate of
dengan suku bunga 7% dan jatuh tempo pada 7% and due on September 5, 2025.
tanggal 5 September 2025.
Bank melakukan penerbitan Negotiable The bank issues a Negotiable Certificate of
Certificate of Deposit (NCD) pada tanggal Deposit (NCD) on April 3, 2024, amounting to
3 April 2024 sebesar Rp110.000.000 yang Rp110,000,000 which is divided into two series,
terbagi dua seri, yaitu seri A dengan nilai namely series A with a value of Rp70,000,000
sebesar Rp70.000.000 dengan suku bunga with an interest rate of 6.5% and due on April 3,
6,5% dan jatuh tempo pada tanggal 3 April 2025 2025 and series B with a value of Rp40,000,000
dan seri B dengan nilai sebesar Rp40.000.000 with an interest rate of 7% and due on April 3,
dengan suku bunga 7% dan jatuh tempo pada 2026.
tanggal 3 April 2026.
Negotiable Certificate of Deposit (NCD) yang Negotiable Certificate of Deposit (NCD) which
dijadikan sebagai jaminan tunai atas pinjaman are pledged as collateral on loans as of
yang diberikan pada tanggal 31 Desember 2025 December 31, 2025 and 2024 amounted to
dan 2024 masing-masing sebesar Rp5.500.000 Rp5,500,000 and Rp131,000,000 respectively
dan Rp131.000.000 (Catatan 11). (Note 11).
92
Page 662
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
20. SIMPANAN DARI BANK LAIN 20. DEPOSITS FROM OTHER BANKS
Semua simpanan dari bank lain adalah dalam mata All deposits from other banks are denominated in
uang Rupiah dan terdiri dari: Rupiah and consist of:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Call money 1.490.000.000 205.000.000 Call money
Giro 683.893.315 210.458.618 Demand deposits
Deposito berjangka 299.089.541 72.552.541 Time deposits
Tabungan 107.577.294 49.008.271 Savings deposits
Negotiable Certificate of Deposit - 50.000.000 Negotiable Certificate of Deposit
Dikurangi: Less:
Diskonto - (820.857) Discount
Beban emisi yang belum diamortisasi - (180.601) Unamortised issuance cost
Deposito on call - 5.000.000 Deposits on call
Jumlah 2.580.560.150 591.017.972 Total
a. Call money a. Call money
(i) Berdasarkan pihak lawan (i) By counterparties
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak ketiga Third parties
PT Bank Pan Indonesia Tbk 600.000.000 - PT Bank Pan Indonesia Tbk
PT Bank Sinarmas Tbk 265.000.000 50.000.000 PT Bank Sinarmas Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Daerah Istimewa Yogyakarta 200.000.000 75.000.000 Daerah Istimewa Yogyakarta
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Maluku 150.000.000 - Maluku
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Kalimantan Timur dan Kalimantan Timur dan
Kalimantan Utara 95.000.000 - Kalimantan Utara
PT Bank SBI Indonesia 50.000.000 - PT Bank SBI Indonesia
PT Bank Ina Perdana Tbk 50.000.000 - PT Bank Ina Perdana Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Tengah Tbk 50.000.000 50.000.000 Jawa Tengah Tbk
PT Bank Multiarta Sentosa Tbk 30.000.000 30.000.000 PT Bank Multiarta Sentosa Tbk
Jumlah 1.490.000.000 205.000.000 Total
(ii) Berdasarkan periode (ii) By period
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Kurang dari 1 bulan 1.490.000.000 205.000.000 Less than 1 month
Jumlah 1.490.000.000 205.000.000 Total
b. Deposito berjangka b. Time deposits
(i) Berdasarkan pihak lawan (i) By counterparties
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak ketiga 299.089.541 72.552.541 Third parties
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024 there
tidak terdapat saldo deposito dari pihak are no deposits account from related
berelasi. parties.
93
Page 663
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
20. SIMPANAN DARI BANK LAIN (lanjutan) 20. DEPOSITS FROM OTHER BANKS (continued)
b. Deposito berjangka (lanjutan) b. Time deposits (continued)
(ii) Berdasarkan periode (ii) By period
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
1 bulan 226.589.541 26.552.541 1 month
3 bulan 59.500.000 29.500.000 3 months
6 bulan 3.000.000 3.000.000 6 months
12 bulan 10.000.000 13.500.000 12 months
Jumlah 299.089.541 72.552.541 Total
(iii) Berdasarkan sisa umur sampai dengan (iii) By remaining period until maturity
jatuh tempo
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Kurang dari 1 bulan 284.589.541 27.552.541 Less than 1 month
1 sampai dengan 3 bulan 5.500.000 28.500.000 1 up to 3 months
3 sampai dengan 6 bulan 7.000.000 8.000.000 3 up to 6 months
6 sampai dengan 12 bulan 2.000.000 8.500.000 6 up to 12 months
Jumlah 299.089.541 72.552.541 Total
c. Giro c. Demand deposits
Berdasarkan pihak lawan By counterparties
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak berelasi (Catatan 42) - 532.305 Related parties (Note 40)
Pihak ketiga 683.893.315 209.926.313 Third parties
Jumlah 683.893.315 210.458.618 Total
Informasi mengenai tingkat suku bunga Informations in respect to interest rates are
diungkapkan pada Catatan 47. disclosed in Note 47.
d. Tabungan d. Saving deposits
Berdasarkan pihak lawan By counterparties
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak ketiga 107.577.294 49.008.271 Third parties
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024 there are no
terdapat saldo tabungan dari pihak berelasi. saving deposits from related parties.
Informasi mengenai tingkat suku bunga Informations in respect to interest rates are
diungkapkan pada Catatan 47. disclosed in Note 47.
94
Page 664
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
20. SIMPANAN DARI BANK LAIN (lanjutan) 20. DEPOSITS FROM OTHER BANKS (continued)
e. Deposito on call e. Deposits on call
Berdasarkan pihak lawan By counterparties
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak ketiga - 5.000.000 Third parties
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024 there are no
terdapat saldo deposito on call dari pihak deposits on call from related parties.
berelasi.
Informasi mengenai tingkat suku bunga Informations in respect to interest rates are
diungkapkan pada Catatan 47. disclosed in Note 47.
f. Negotiable Certificate of Deposit f. Negotiable Certificate of Deposit
Berdasarkan pihak lawan By counterparties
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak ketiga Third parties
Negotiable Certificate of Deposit - 50.000.000 Negotiable Certificate of Deposit
Dikurangi: Less:
Diskonto - (820.857) Discount
Beban emisi yang
belum diamortisasi - (180.601) Unamortised issuance cost
Jumlah - 48.998.542 Total
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024 there are no
terdapat saldo Negotiable Certificate of Deposit Negotiable Certificate of Deposit (NCD) from
(NCD) dari pihak berelasi. related parties.
Informasi mengenai tingkat suku bunga Informations in respect to interest rates are
diungkapkan pada Catatan 47. disclosed in Note 47.
95
Page 665
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
21. EFEK-EFEK YANG DIJUAL DENGAN JANJI DIBELI 21. SECURITIES SOLD UNDER REPURCHASED
KEMBALI AGREEMENTS
Efek-efek yang dijual dengan janji dibeli kembali pada The securities sold under repurchased agreements as
tanggal 31 Desember 2025 dan 2024 adalah sebagai of December 31, 2025 and 2024 are as follows:
berikut:
31 Desember / December 31, 2025
Tanggal
Jenis efek/ Nilai wajar/ Tingkat suku dimulai/ Tanggal jatuh Nilai tercatat/
Pihak lawan/ Type of Fair value bunga/ Commencement tempo/ Carrying
Counterparty Securities amount Interest rate date Maturity date amount
22 Desember/ 5 Januari/
Bank Mega FR0059 150.000.000 4,85% December 2025 January 2026 147.563.250
23 Desember/ 6 Januari/
Bank Mega FR0059 100.000.000 4,85% December 2025 January 2026 98.381.800
29 Desember/ 5 Januari/
Bank PAN Indonesia FR0059 150.000.000 4,90% December 2025 January 2026 147.728.455
29 Desember/ 5 Januari/
Bank PAN Indonesia FR0059 150.000.000 4,90% December 2025 January 2026 147.728.455
30 Desember/ 13 Januari/
Bank Mega FR0059 50.000.000 4,85% December 2025 January 2026 49.253.162
30 Desember/ 7 Januari/
Bank JTRUST Indonesia FR0056 100.000.000 4,75% December 2025 January 2026 102.914.098
Jumlah/ Total 700.000.000 693.569.220
31 Desember / December 31, 2024
Tanggal
Jenis efek/ Nilai Nominal/ Tingkat suku dimulai/ Tanggal jatuh Nilai tercatat/
Pihak lawan/ Type of Notional bunga/ Commencement tempo/ Carrying
Counterparty Securities amount Interest rate date Maturity date amount
4 Desember/ 2 Januari/
Bank BRI FR0059 100.000.000 6,55% December 2024 January 2025 95.919.400
4 Desember/ 2 Januari/
Bank BRI FR0059 100.000.000 6,55% December 2024 January 2025 95.919.400
9 Desember/ 6 Januari/
Bank BRI FR0081 100.000.000 6,55% December 2024 January 2025 101.024.400
9 Desember/ 6 Januari/
Bank BRI FR0081 100.000.000 6,55% December 2024 January 2025 101.024.400
10 Desember/ 7 Januari/
Bank BRI FR0059 100.000.000 6,55% December 2024 January 2025 95.718.400
20 Desember/ 20 Januari/
Bank BNI FR0081 100.000.000 6,65% December 2024 January 2025 97.869.014
Jumlah/Total 600.000.000 587.475.014
96
Page 666
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. EFEK-EFEK YANG DITERBITKAN 22. SECURITIES ISSUED
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Obligasi Subordinasi Berkelanjutan I Bank Victoria Subordinated Continuing
Bank Victoria Tahap II Tahun 2018 - 350.000.000 Bonds I Phase II Year 2018
Obligasi Subordinasi Berkelanjutan II Bank Victoria Subordinated Continuing
Bank Victoria Tahap I Tahun 2019 250.000.000 250.000.000 Bonds II Phase I Year 2019
Obligasi Subordinasi Berkelanjutan II Bank Victoria Subordinated Continuing
Bank Victoria Tahap II Tahun 2019 150.000.000 150.000.000 Bonds II Phase II Year 2019
Obligasi Subordinasi Berkelanjutan II Bank Victoria Subordinated Continuing
Bank Victoria Tahap III Tahun 2020 60.000.000 60.000.000 Bonds II Phase III Year 2020
Obligasi Berkelanjutan III Bank Victoria Continuing
Bank Victoria Tahap I Tahun 2023 Seri A 300.000.000 300.000.000 Bonds III Phase I Year 2023 Series A
Obligasi Berkelanjutan III Bank Victoria Continuing
Bank Victoria Tahap I Tahun 2023 Seri B 200.000.000 200.000.000 Bonds III Phase I Year 2023 Series B
Obligasi Subordinasi Berkelanjutan III Bank Victoria Subordinated Continuing
Bank Victoria Tahap I Tahun 2024 500.000.000 500.000.000 Bonds III Phase I Year 2024
Obligasi Berkelanjutan III Bank Victoria Continuing
Bank Victoria Tahap II Tahun 2024 500.000.000 500.000.000 Bonds III Phase II Year 2024
Obligasi Subordinasi Berkelanjutan III Bank Victoria Subordinated Continuing
Bank Victoria Tahap II Tahun 2025 500.000.000 - Bonds III Phase II Year 2025
Obligasi Berkelanjutan IV Bank Victoria Continuing
Bank Victoria Tahap I Tahun 2025 750.000.000 - Bonds IV Phase I Year 2025
Obligasi Berkelanjutan IV Bank Victoria Continuing
Bank Victoria Tahap II Tahun 2025 750.000.000 - Bonds IV Phase II Year 2025
Jumlah 3.960.000.000 2.310.000.000 Total
Dikurangi: Biaya emisi yang Less: Unamortised
belum diamortisasi (37.618.861) (20.587.351) issuance cost
Jumlah - bersih 3.922.381.139 2.289.412.649 Total - net
Berdasarkan pihak lawan By counterparties
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak berelasi (Catatan 42) 538.660.000 147.885.000 Related parties (Note 42)
Pihak ketiga 3.421.340.000 2.162.115.000 Third parties
Jumlah 3.960.000.000 2.310.000.000 Total
Dikurangi: Biaya emisi yang Less: Unamortised
belum diamortisasi (37.618.861) (20.587.351) issuance cost
Jumlah - bersih 3.922.381.139 2.289.412.649 Total - net
Obligasi Berkelanjutan IV Bank Victoria Tahap II Bank Victoria Continuing Bonds IV Phase II Year
Tahun 2025 2025
Pada tanggal 26 September 2025 Bank menerbitkan On September 26, 2025, the Bank issued Bank
Obligasi Berkelanjutan IV Bank Victoria Tahap II Victoria Continuing Bonds IV Phase II Year 2025 with
Tahun 2025 dengan jumlah pokok sebanyak- a principal amount up to Rp750,000,000.
banyaknya sebesar Rp750.000.000.
Obligasi Berkelanjutan IV Bank Victoria Tahap II Bank Victoria Continuing Bonds IV Phase II Year
Tahun 2025 memiliki tingkat suku bunga tetap 2025 has fixed rate of 8.25% per annum, and the
sebesar 8,25% per tahun yang akan dibayarkan interest will be paid every 3 (three) months starting
setiap 3 (tiga) bulan. Pembayaran bunga Obligasi from December 29, 2025 for the first payment
pertama dilakukan pada tanggal 29 Desember 2025, whereas the last payment will be on September 26,
sedangkan pembayaran bunga Obligasi terakhir akan 2028 at the maturity date of the Bond.
dilakukan pada tanggal jatuh tempo Obligasi yaitu
pada tanggal 26 September 2028.
97
Page 667
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. EFEK-EFEK YANG DITERBITKAN (lanjutan) 22. SECURITIES ISSUED (continued)
Obligasi Berkelanjutan IV Bank Victoria Tahap II Bank Victoria Continuing Bonds IV Phase II Year
Tahun 2025 (lanjutan) 2025 (continued)
Berdasarkan hasil pemeringkatan surat utang jangka Based on the results of the rating for long-term debt
panjang sesuai dengan surat PT Pemeringkat Efek securities in accordance with PT Pemeringkat Efek
Indonesia (Pefindo) No.RC-341/PEF-DIR/III/2025 Indonesia (Pefindo) letter No.RC-341/PEF-
tanggal 17 Maret 2025 perihal Sertifikat Obligasi DIR/III/2025 dated March 17, 2025 regarding a
Berkelanjutan IV PT Bank Victoria International Tbk Rating Certificate for Continuous Bond IV of PT Bank
periode 14 Maret 2025 sampai dengan 1 Maret 2026, Victoria International Tbk from March 14, 2025 to
hasil pemeringkatan Obligasi adalah idA-. March 1, 2026, the rating results of the Bonds are
idA-.
Selaku Wali Amanat dari penerbitan obligasi ini The Trustee of the bond issuance is PT Bank Mega
adalah PT Bank Mega Tbk. Tbk.
Tidak terdapat pelanggaran atas pembatasan There was no violation to the covenant of bonds and
perjanjian perwaliamanatan obligasi dan obligasi subordinated bonds trusteeship agreement as of
subordinasi pada tanggal 31 Desember 2025. December 31, 2025.
Obligasi Berkelanjutan IV Bank Victoria Tahap I Bank Victoria Continuing Bonds IV Phase I Year
Tahun 2025 2025
Pada tanggal 04 Juli 2025 Bank menerbitkan Obligasi On July 04, 2025, the Bank issued Bank Victoria
Berkelanjutan IV Bank Victoria Tahap I Tahun 2025 Continuing Bonds IV Phase I Year 2025 with a
dengan jumlah pokok sebanyak-banyaknya sebesar principal amount up to Rp750,000,000.
Rp750.000.000.
Obligasi Berkelanjutan IV Bank Victoria Tahap I Bank Victoria Continuing Bonds IV Phase I Year
Tahun 2025 memiliki tingkat suku bunga tetap 2025 has fixed rate of 9.00% per annum, and the
sebesar 9,00% per tahun yang akan dibayarkan interest will be paid every 3 (three) months starting
setiap 3 (tiga) bulan. Pembayaran bunga Obligasi from October 06, 2025 for the first payment whereas
pertama dilakukan pada tanggal 6 Oktober 2025, the last payment will be on July 4, 2028 at the
sedangkan pembayaran bunga Obligasi terakhir akan maturity date of the Bond.
dilakukan pada tanggal jatuh tempo Obligasi yaitu
pada tanggal 4 Juli 2028.
Berdasarkan hasil pemeringkatan surat utang jangka Based on the results of the rating for long-term debt
panjang sesuai dengan surat PT Pemeringkat Efek securities in accordance with PT Pemeringkat Efek
Indonesia (Pefindo) No.RC-341/PEF-DIR/III/2025 Indonesia (Pefindo) letter No.RC-341/PEF-
tanggal 17 Maret 2025 perihal Sertifikat Obligasi DIR/III/2025 dated March 17, 2025 regarding a
Berkelanjutan IV PT Bank Victoria International Tbk Rating Certificate for Continuous Bond IV of
periode 14 Maret 2025 sampai dengan 1 Maret 2026, PT Bank Victoria International Tbk from March 14,
hasil pemeringkatan Obligasi adalah idA-. 2025 to March 1, 2026, the rating results of the Bonds
are idA-.
Selaku Wali Amanat dari penerbitan obligasi ini The Trustee of the bond issuance is PT Bank Mega
adalah PT Bank Mega Tbk. Tbk.
Tidak Terdapat pelanggaran atas pembatasan There was no violation to the covenant of bonds and
perjanjian perwaliamanatan obligasi dan obligasi subordinated bonds trusteeship agreement as of
pada tanggal 31 Desember 2025. December 31, 2025.
98
Page 668
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. EFEK-EFEK YANG DITERBITKAN (lanjutan) 22. SECURITIES ISSUED (continued)
Obligasi Subordinasi Berkelanjutan III Bank Victoria Bank Victoria Subordinated Continuing Bonds III
Tahap II Tahun 2025 Phase II Year 2025
Pada tanggal 18 Juni 2025 Bank menerbitkan On June 18, 2025, the Bank issued Bank Victoria
Obligasi Subordinasi Berkelanjutan III Bank Victoria Subordinated Continuing Bonds III Phase II Year
Tahap II Tahun 2025 dengan jumlah pokok sebanyak- 2025 with a principal amount up to Rp500,000,000.
banyaknya sebesar Rp500.000.000.
Obligasi Subordinasi Berkelanjutan III Bank Victoria Bank Victoria Subordinated Continuing Bonds III
Tahap II Tahun 2025 memiliki tingkat suku bunga Phase II Year 2025 has fixed rate of 10.00% per
tetap sebesar 10,00% per tahun yang akan annum, and the interest will be paid every 3 (three)
dibayarkan setiap 3 (tiga) bulan. Pembayaran bunga months starting from September 18, 2025 for the first
Obligasi Subordinasi pertama dilakukan pada tanggal payment whereas the last payment will be on
18 September 2025, sedangkan pembayaran bunga June 18, 2030 at the maturity date of the Bond.
Obligasi Subordinasi terakhir akan dilakukan pada
tanggal jatuh tempo Obligasi Subordinasi yaitu pada
tanggal 18 Juni 2030.
Berdasarkan hasil pemeringkatan surat utang jangka Based on the results of the rating for long-term debt
panjang sesuai dengan surat PT Pemeringkat Efek securities in accordance with PT Pemeringkat Efek
Indonesia (Pefindo) No.RC-341/PEF-DIR/III/2025 Indonesia (Pefindo) letter No.RC-341/PEF-
tanggal 17 Maret 2025 perihal Sertifikat Obligasi DIR/III/2025 dated March 17, 2025 regarding a
Subordinasi Berkelanjutan III PT Bank Victoria Rating Certificate for Continuous Subordinated Bond
International Tbk periode 14 Maret 2025 sampai III of PT Bank Victoria International Tbk from March
dengan 1 Maret 2026, hasil pemeringkatan Obligasi 14, 2025 to March 1, 2026, the rating results of the
Subordinasi adalah idBBB. Continuous Bonds are idBBB.
Selaku Wali Amanat dari penerbitan obligasi ini The Trustee of the bond issuance is PT Bank Mega
adalah PT Bank Mega Tbk. Tbk.
Tidak terdapat pelanggaran atas pembatasan There was no violation to the covenant of bonds and
perjanjian perwaliamanatan obligasi dan obligasi subordinated bonds trusteeship agreement as of
pada tanggal 31 Desember 2025. December 31, 2025.
Obligasi Subordinasi Berkelanjutan III Bank Victoria Bank Victoria Subordinated Continuing Bonds III
Tahap I Tahun 2024 Phase I Year 2024
Pada tanggal 12 Juli 2024 Bank menerbitkan Obligasi On July 12, 2024, the Bank issued Bank Victoria
Subordinasi Berkelanjutan III Bank Victoria Tahap I Subordinated Continuing Bonds III Phase I Year
Tahun 2024 dengan jumlah pokok sebanyak- 2024 with a principal amount up to Rp500,000,000.
banyaknya sebesar Rp500.000.000.
Obligasi Subordinasi Berkelanjutan III Bank Victoria Bank Victoria Subordinated Continuing Bonds III
Tahap I Tahun 2024 memiliki tingkat suku bunga Phase I Year 2024 has fixed rate of 10.75% per
tetap sebesar 10,75% per tahun yang akan annum, and the interest will be paid every 3 (three)
dibayarkan setiap 3 (tiga) bulan. Pembayaran bunga months starting from October 12, 2024 for the first
Obligasi Subordinasi pertama dilakukan pada tanggal payment whereas the last payment will be on
12 Oktober 2024, sedangkan pembayaran bunga July 12, 2029 at the maturity date of the Bond.
Obligasi Subordinasi terakhir akan dilakukan pada
tanggal jatuh tempo Obligasi Subordinasi yaitu pada
tanggal 12 Juli 2029.
99
Page 669
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. EFEK-EFEK YANG DITERBITKAN (lanjutan) 22. SECURITIES ISSUED (continued)
Obligasi Subordinasi Berkelanjutan III Bank Victoria Bank Victoria Subordinated Continuing Bonds III
Tahap I Tahun 2024 (lanjutan) Phase I Year 2024 (continued)
Berdasarkan hasil pemeringkatan surat utang jangka Based on the results of the rating for long-term debt
panjang sesuai dengan surat PT Pemeringkat Efek securities in accordance with PT Pemeringkat Efek
Indonesia (Pefindo) No.RC-368/PEF-DIR/IV/2024 Indonesia (Pefindo) letter No.RC-368/PEF-
tanggal 2 April 2024 perihal Sertifikat Obligasi DIR/IV/2024 dated April 2, 2024 regarding a Rating
Subordinasi Berkelanjutan III PT Bank Victoria Certificate for Continuous Subordinated Bond III of
International Tbk periode 2 April 2024 sampai dengan PT Bank Victoria International Tbk from April 2, 2024
1 April 2025, hasil pemeringkatan Obligasi to April 1, 2025, the rating results of the Subordinated
Subordinasi adalah idBBB. Bonds are idBBB.
Pada tanggal 31 Desember 2025 dan 2024, peringkat As of December 31, 2025 and 2024, the rating of the
Obligasi Subordinasi Berkelanjutan III Bank Victoria Bank Victoria Subordinated Continuing Bonds III
Tahap I Tahun 2024 menurut Pefindo adalah idBBB. Phase I Year 2024 based on Pefindo was idBBB.
Selaku Wali Amanat dari penerbitan obligasi ini The Trustee of the bond issuance is PT Bank Mega
adalah PT Bank Mega Tbk. Tbk.
Tidak terdapat pelanggaran atas pembatasan There was no violation to the covenant of bonds and
perjanjian perwaliamanatan obligasi dan obligasi subordinated bonds trusteeship agreement as of
subordinasi pada tanggal 31 Desember 2025 dan December 31, 2025 and 2024.
2024.
Obligasi Berkelanjutan III Bank Victoria Tahap II Bank Victoria Continuing Bonds III Phase II Year
Tahun 2024 2024
Pada tanggal 12 Juli 2024 Bank menerbitkan Obligasi On July 12, 2024, the Bank issued Bank Victoria
Berkelanjutan III Bank Victoria Tahap II Tahun 2024 Continuing Bonds III Phase II Year 2024 with
dengan jumlah pokok sebanyak-banyaknya sebesar a principal amount up to Rp500,000,000.
Rp500.000.000.
Obligasi Berkelanjutan III Bank Victoria Tahap II Bank Victoria Continuing Bonds III Phase II Year
Tahun 2024 memiliki tingkat suku bunga tetap 2024 has fixed rate of 9.50% per annum, and the
sebesar 9,50% per tahun yang akan dibayarkan interest will be paid every 3 (three) months starting
setiap 3 (tiga) bulan. Pembayaran bunga Obligasi from October 12, 2024 for the first payment whereas
pertama dilakukan pada tanggal 12 Oktober 2024, the last payment will be on July 12, 2027 at the
sedangkan pembayaran bunga Obligasi terakhir akan maturity date of the Bond.
dilakukan pada tanggal jatuh tempo Obligasi yaitu
pada tanggal 12 Juli 2027.
Berdasarkan hasil pemeringkatan surat utang jangka Based on the results of the rating for long-term debt
panjang sesuai dengan surat PT Pemeringkat Efek securities in accordance with PT Pemeringkat Efek
Indonesia (Pefindo) No.RC-368/PEF-DIR/IV/2024 Indonesia (Pefindo) letter No.RC-368/PEF-
tanggal 2 April 2024 perihal Sertifikat Obligasi DIR/IV/2024 dated April 2, 2024 regarding a Rating
Subordinasi Berkelanjutan III PT Bank Victoria Certificate for Continuous Subordinated Bond III of
International Tbk periode 2 April 2024 sampai dengan PT Bank Victoria International Tbk from April 2, 2024
1 April 2025, hasil pemeringkatan Obligasi adalah to April 1, 2025, the rating results of the Bonds are
idA-. idA-.
Pada tanggal 31 Desember 2025 dan 2024, peringkat As of December 31, 2025 and 2024, the rating of the
Obligasi Berkelanjutan III Bank Victoria Tahap II Bank Victoria Continuing Bonds III Phase II Year
Tahun 2024 menurut Pefindo adalah idA-. 2024 based on Pefindo was idA-.
Selaku Wali Amanat dari penerbitan obligasi ini The Trustee of the bond issuance is PT Bank Mega
adalah PT Bank Mega Tbk. Tbk.
Tidak terdapat pelanggaran atas pembatasan There was no violation to the covenant of bonds and
perjanjian perwaliamanatan obligasi dan obligasi subordinated bonds trusteeship agreement as of
subordinasi pada tanggal 31 Desember 2025. December 31, 2025.
100
Page 670
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. EFEK-EFEK YANG DITERBITKAN (lanjutan) 22. SECURITIES ISSUED (continued)
Obligasi Berkelanjutan III Bank Victoria Tahap I Bank Victoria Continuing Bonds III Phase I Year 2023
Tahun 2023
Pada tanggal 10 Maret 2023, Bank menerbitkan On March 10, 2023, the Bank issued Bank Victoria
Obligasi Berkelanjutan III Bank Victoria Tahap I Continuing Bonds III Phase I Year 2023 amounting to
Tahun 2023 sebesar Rp500.000.000. Rp500,000,000.
Obligasi Berkelanjutan III Bank Victoria Tahap I Bank Victoria Continuing Bonds III Phase I Year 2023
Tahun 2023 terdiri dari 2 (dua) seri Obligasi, yaitu consists of 2 (two) series of Bonds:
sebagai berikut:
Seri A dengan jumlah Pokok Obligasi sebesar Series A amounted to Rp300,000,000 with fixed
Rp300.000.000 dengan tingkat suku bunga tetap rate of 9.25% per annum, tenor 3 (three) years
sebesar 9,25% per tahun, berjangka waktu 3 since Emission Date.
(tiga) tahun sejak Tanggal Emisi.
Seri B dengan jumlah Pokok Obligasi sebesar Series B amounted to Rp200,000,000 with fixed
Rp200.000.000 dengan tingkat bunga tetap rate of 10.25% per annum, tenor 5 (five) years
sebesar 10,25% per tahun, berjangka waktu since Emission Date.
5 (lima) tahun sejak Tanggal Emisi.
Bunga obligasi dibayarkan setiap 3 (tiga) bulan sekali. Interest of the bond paid every 3 (three) months
Pembayaran bunga obligasi pertama dilakukan pada starting from June 9, 2023 for the first payment
tanggal 9 Juni 2023 sedangkan pembayaran bunga whereas the last payment will be at the maturity date
Obligasi terakhir akan dilakukan pada tanggal jatuh of each Bonds, which on March 9, 2026 for Bonds
tempo masing-masing seri Obligasi yaitu pada Series A and on March 9, 2028 for Bonds Series B.
tanggal 9 Maret 2026 untuk Obligasi Seri A dan
9 Maret 2028 untuk Obligasi Seri B.
Berdasarkan pemeringkatan yang dilaksanakan Based on the ranking carried out by
oleh Pefindo sesuai dengan Surat Pefindo in accordance with Letter
No.RC-1230/PEF-DIR/XII/2022 tanggal No.RC-1230/PEF-DIR/XII/2022 dated December 26,
26 Desember 2022 tentang Sertifikat Pemeringkatan 2022, regarding the Rating Certificate for the third
atas Obligasi Berkelanjutan III Bank Victoria Tahun phase of Bank Victoria Continuing Bonds Year 2023,
2023 periode 26 Desember 2022 sampai dengan for the period of December 26, 2022, to December 1,
1 Desember 2023, hasil pemeringkatan atas Obligasi 2023, the result of the ranking for the first phase of
Berkelanjutan III Bank Victoria Tahap I Tahun 2023 Bank Victoria Continuing Bonds III for 2023 is idA-.
adalah idA-.
Pada tanggal 31 Desember 2025 dan 2024, peringkat As of December 31, 2025 and 2024, the rating of the
Obligasi Berkelanjutan III Bank Victoria Tahap I Bank Victoria Continuing Bonds III Phase I Year 2023
Tahun 2023 menurut Pefindo adalah idA-. based on Pefindo was idA-.
Obligasi tersebut di atas tidak dijamin dengan suatu The above bonds are unsecured by a specific
agunan khusus dan tidak dijamin oleh pihak ketiga collateral and by third parties and are excluded from
manapun dan tidak termasuk dalam Program the Government Guarantee to Certain Liabilities of
Jaminan Pemerintah Terhadap Liabilitas Commercial Banks Program.
Pembayaran Bank Umum.
Selaku Wali Amanat dari penerbitan obligasi ini The Trustee of the bond issuance is PT Bank Mega
adalah PT Bank Mega Tbk. Tbk.
Tidak terdapat pelanggaran atas pembatasan There was no violation to the covenant of bonds and
perjanjian perwaliamanatan obligasi dan obligasi subordinated bonds trusteeship agreement as of
subordinasi pada tanggal 31 Desember 2025 dan December 31, 2025 and 2024.
2024.
101
Page 671
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. EFEK-EFEK YANG DITERBITKAN (lanjutan) 22. SECURITIES ISSUED (continued)
Obligasi Subordinasi Berkelanjutan II Bank Victoria Bank Victoria Subordinated Continuing Bonds II
Tahap III Tahun 2020 Phase III Year 2020
Pada tanggal 13 Maret 2020 Bank menerbitkan On March 13, 2020, the Bank issued Bank Victoria
Obligasi Subordinasi Berkelanjutan II Bank Victoria Subordinated Continuing Bonds II Phase III Year
Tahap III Tahun 2020 dengan jumlah pokok 2020 with a principal amount up to Rp60,000,000.
sebanyak-banyaknya sebesar Rp60.000.000.
Obligasi Subordinasi Berkelanjutan II Bank Victoria Bank Victoria Subordinated Continuing Bonds II
Tahap III Tahun 2020 memiliki tingkat suku bunga Phase III Year 2020 has fixed rate of 11.25% per
tetap sebesar 11,25% per tahun yang akan annum, and the interest will be paid every 3 (three)
dibayarkan setiap 3 (tiga) bulan. Pembayaran bunga months starting from July 1, 2020 for the first payment
Obligasi Subordinasi pertama dilakukan pada tanggal whereas the last payment will be on April 1, 2027, at
1 Juli 2020, sedangkan pembayaran bunga Obligasi the maturity date of the Bond.
Subordinasi terakhir akan dilakukan pada tanggal
jatuh tempo Obligasi Subordinasi yaitu pada tanggal
1 April 2027.
Berdasarkan hasil pemeringkatan surat utang jangka Based on the results of the rating for long-term debt
panjang sesuai dengan surat PT Pemeringkat Efek securities in accordance with PT Pemeringkat Efek
Indonesia (Pefindo) No. RC-329/PEF-DIR/IV/2019 Indonesia (Pefindo) letter No. RC-329/PEF-
tanggal 4 April 2019 tentang Sertifikat Pemeringkatan DIR/IV/2019 dated April 4, 2019 regarding a Rating
Obligasi Subordinasi Berkelanjutan II dari PT Bank Certificate for Continuous Subordinated Bond II of
Victoria International Tbk sejak 4 April 2019 sampai PT Bank Victoria International Tbk from April 4, 2019
dengan 1 April 2020, serta konfirmasi sesuai dengan to April 1, 2020, as well as the confirmation according
surat Pefindo No. RTG-020/PEF-DIR/II/2020 tanggal to Pefindo letter No. RTG-020/PEF-DIR/II/2020 dated
4 Februari 2020 perihal Sertifikat Pemeringkatan February 4, 2020 regarding the Rating Certificate for
Obligasi Subordinasi Berkelanjutan II Tahap III yang Continuous Subordinated Bonds II Phase III issued
diterbitkan melalui rencana Penawaran Umum through the PUB Continuous Public Offering plan, the
Berkelanjutan PUB, hasil pemeringkatan Obligasi rating results of the Subordinated Bonds are idBBB.
Subordinasi adalah idBBB.
Pada tanggal 31 Desember 2025 dan 2024, peringkat As of December 31, 2025 and 2024, the rating of the
Obligasi Subordinasi Berkelanjutan II Bank Victoria Bank Victoria Subordinated Bonds II Phase III Year
Tahap III Tahun 2020 menurut Pefindo adalah idBBB. 2020 based on Pefindo was idBBB.
Obligasi subordinasi di atas tidak dijamin dengan The subordinated bonds is unsecured by a specific
suatu agunan khusus dan tidak dijamin oleh pihak collateral and by third parties and are excluded from
ketiga manapun dan tidak termasuk dalam Program the Government Guarantee to Certain Liabilities of
Jaminan Pemerintah Terhadap Liabilitas Commercial Banks Program.
Pembayaran Bank Umum.
Selaku Wali Amanat dari penerbitan obligasi The Trustee of the bond issuance is PT Bank Mega
subordinasi ini adalah PT Bank Mega Tbk. Tidak Tbk. There was no violation to the covenant of bonds
terdapat pelanggaran atas pembatasan perjanjian and subordinated bonds trusteeship agreement as of
perwaliamanatan obligasi dan obligasi subordinasi December 31, 2025 and 2024.
pada tanggal 31 Desember 2025 dan 2024.
102
Page 672
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. EFEK-EFEK YANG DITERBITKAN (lanjutan) 22. SECURITIES ISSUED (continued)
Obligasi Subordinasi Berkelanjutan II Bank Victoria Bank Victoria Subordinated Continuing Bonds II
Tahap II Tahun 2019 Phase II Year 2019
Pada tanggal 8 November 2019, Bank menerbitkan On November 8, 2019, the Bank issued Bank Victoria
Obligasi Subordinasi Berkelanjutan II Bank Victoria Subordinated Continuing Bonds II Phase II Year
Tahap II Tahun 2019 sebesar Rp150.000.000. 2019 amounting Rp150,000,000.
Obligasi Subordinasi Berkelanjutan II Bank Victoria Bank Victoria Subordinated Continuing Bonds II
Tahap II Tahun 2019 memiliki tingkat suku bunga Phase II Year 2019 has fixed rate of 11.25% per
tetap sebesar 11,25% per tahun yang akan annum, and the interest will be paid every 3 (three)
dibayarkan setiap 3 (tiga) bulan. Pembayaran bunga months starting from February 8, 2020 for the first
Obligasi Subordinasi pertama dilakukan pada tanggal payment whereas the last payment will be on
8 Februari 2020, sedangkan pembayaran bunga November 8, 2026, at the maturity date of the Bond.
Obligasi Subordinasi terakhir akan dilakukan pada
tanggal jatuh tempo Obligasi Subordinasi yaitu pada
tanggal 8 November 2026.
Berdasarkan Surat Keterangan PT Pemeringkat Efek Based on the letter issued by PT Pemeringkat Efek
Indonesia (“Pefindo”) No. RTG-129/PEF-DIR/IX/2019 Indonesia (“Pefindo”) No. RTG-129/PEF-
tanggal 26 September 2019 berlaku peringkat DIR/IX/2019 dated September 26, 2019 apply rating
sebagaimana tercantum pada Sertifikat as stated on Rating Certificate PT Pemeringkat Efek
Pemeringkatan PT Pemeringkat Efek Indonesia Indonesia No. RC-329/PEF-DIR/IV/2019 dated April
No. RC-329/PEF-DIR/IV/2019 tanggal 4 April 2019 4, 2019 which was idBBB on Bank Victoria
yaitu peringkat idBBB pada Obligasi Subordinasi Subordinated Bonds II Phase II Year 2019.
Berkelanjutan II Bank Victoria Tahap II Tahun 2019.
Pada tanggal 31 Desember 2025 dan 2024, peringkat As of Desember 31, 2025 and December 31, 2024,
Obligasi Subordinasi Berkelanjutan II Bank Victoria the rating of the Bank Victoria Subordinated Bonds II
Tahap II Tahun 2019 menurut Pefindo adalah idBBB. Phase II Year 2019 based on Pefindo was idBBB.
Obligasi subordinasi tersebut di atas tidak dijamin The above bond is unsecured by a specific collateral
dengan suatu agunan khusus dan tidak dijamin oleh and by third parties and are excluded from the
pihak ketiga manapun dan tidak termasuk dalam Government Guarantee to Certain Liabilities of
Program Jaminan Pemerintah Terhadap Liabilitas Commercial Banks Program.
Pembayaran Bank Umum.
Selaku Wali Amanat dari penerbitan obligasi The Trustee of the bond issuance is PT Bank Mega
subordinasi ini adalah PT Bank Mega Tbk. Tidak Tbk. There was no violation to the covenant of the
terdapat pelanggaran atas pembatasan perjanjian subordinated bonds trusteeship agreement as of
perwaliamanatan obligasi subordinasi pada tanggal December 31, 2025 and 2024.
31 Desember 2025 dan 2024.
Obligasi Berkelanjutan II Bank Victoria Tahap I Tahun Bank Victoria Continuing Bonds II Phase I Year 2019
2019 dan Obligasi Subordinasi Berkelanjutan II Bank and Subordinated Continuing Bonds II Phase I Year
Victoria Tahap I Tahun 2019 2019
Pada tanggal 28 September 2019, Bank menerbitkan On September 28, 2019, the Bank issued Bank
Obligasi Berkelanjutan II Bank Victoria Tahap I Tahun Victoria Continuing Bonds II Phase I Year 2019 and
2019 dan Obligasi Subordinasi Berkelanjutan II Bank Subordinated Continuing Bonds II Phase I Year 2019
Victoria Tahap I Tahun 2019 masing-masing sebesar amounting to Rp100,000,000 and Rp250,000,000,
Rp100.000.000 dan Rp250.000.000. respectively.
Obligasi Berkelanjutan II Bank Victoria Tahap I Tahun Bank Victoria Continuing Bonds II Phase I Year 2019
2019 diterbitkan dengan tingkat suku bunga tetap issued with fixed rate of 9.75% per annum, with tenor
sebesar 9,75% per tahun, berjangka waktu 2 (two) years since Emission Date.
2 (dua) tahun sejak Tanggal Emisi.
103
Page 673
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. EFEK-EFEK YANG DITERBITKAN (lanjutan) 22. SECURITIES ISSUED (continued)
Obligasi Berkelanjutan II Bank Victoria Tahap I Tahun Bank Victoria Continuing Bonds II Phase I Year 2019
2019 dan Obligasi Subordinasi Berkelanjutan II Bank and Subordinated Continuing Bonds II Phase I Year
Victoria Tahap I Tahun 2019 (lanjutan) 2019 (continued)
Bunga obligasi dibayarkan setiap 3 (tiga) bulan sekali Interest on the bonds will be paid every 3 (three)
terhitung sejak Tanggal Emisi. Pembayaran Bunga months starting from Emission Date. The first
Obligasi pertama dilakukan pada tanggal payment was on September 28, 2019 whereas the
28 September 2019, sedangkan pembayaran Bunga last payment will be on September 28, 2021, at the
obligasi terakhir akan dilakukan pada tanggal jatuh maturity date of the Bond.
tempo obligasi yaitu pada tanggal 28 September
2021.
Obligasi Subordinasi Berkelanjutan II Bank Victoria Bank Victoria Subordinated Bonds II Phase I Year
Tahap I Tahun 2019 memiliki tingkat suku bunga 2019 has fixed rate of 11.75% per annum, and the
tetap sebesar 11,75% per tahun yang akan interest will be paid every 3 (three) months. The first
dibayarkan setiap 3 (tiga) bulan. Pembayaran Bunga payment was on September 28, 2019, whereas the
Obligasi Subordinasi pertama dilakukan pada tanggal last payment will be on June 28, 2026, at the maturity
28 September 2019, sedangkan pembayaran Bunga date of the Bond.
Obligasi Subordinasi terakhir akan dilakukan pada
tanggal jatuh tempo Obligasi Subordinasi yaitu pada
tanggal 28 Juni 2026.
Berdasarkan Sertifikat Pemeringkatan Based on the report issued by
Pefindo No. RC-328/PEF-DIR/IV/2019 dan Pefindo No. RC-328/PEF-DIR/IV/2019 and
No. RC-329/PEF-DIR/IV/2019 tanggal 4 April 2019, No. RC-329/PEF-DIR/IV/2019 dated April 4, 2019,
memutuskan memberikan peringkat idA- terhadap the rating of Bank Victoria Continuing Bonds II Phase
Obligasi Berkelanjutan II Bank Victoria Tahap I Tahun I Year 2019 is idA-, and the rating of Subordinated
2019 serta memberikan peringkat idBBB pada Bonds II Phase I Year 2019 is idBBB.
Obligasi Subordinasi Berkelanjutan II Bank Victoria
Tahap I Tahun 2019.
Pada tanggal 31 Maret 2021, peringkat Obligasi As of March 31, 2021, the rating of the Bank Victoria
Berkelanjutan II Bank Victoria Tahap I Tahun 2019 Continuing Bonds II Phase I Year 2019 based on
menurut Pefindo adalah idA-. Pefindo was idA-.
Pada tanggal 31 Desember 2025 dan 2024, peringkat As of December 31, 2025 and 2024, the rating of the
Obligasi Subordinasi Berkelanjutan II Bank Victoria Bank Victoria Subordinated Bonds II Phase I Year
Tahap I Tahun 2019 menurut Pefindo adalah idBBB. 2019 based on Pefindo was idBBB.
Obligasi dan obligasi subordinasi tersebut di atas The above bonds and subordinated bonds are
tidak dijamin dengan suatu agunan khusus dan tidak unsecured by a specific collateral and by third parties
dijamin oleh pihak ketiga manapun dan tidak and are excluded from the Government Guarantee to
termasuk dalam Program Jaminan Pemerintah Certain Liabilities of Commercial Banks Program.
Terhadap Liabilitas Pembayaran Bank Umum.
Selaku Wali Amanat dari penerbitan obligasi dan The Trustee of the bonds and subordinated bonds
obligasi subordinasi ini adalah PT Bank Mega Tbk. issuance is PT Bank Mega Tbk.
Tidak terdapat pelanggaran atas pembatasan There was no violation to the covenant of the bonds
perjanjian perwaliamanatan obligasi dan obligasi and subordinated bonds trusteeship agreement as of
subordinasi pada tanggal 31 Desember 2025 dan December 31, 2025 and 2024.
2024.
104
Page 674
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. LIABILITAS AKSEPTASI 23. ACCEPTANCES PAYABLE
Rincian liabilitas akseptasi kepada nasabah adalah The details of acceptances payable from customers
sebagai berikut: are as follows:
a. Berdasarkan mata uang a. By currency
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah Rupiah
Tagihan kepada debitur Receivables from debtors
Pihak ketiga 11.308.073 5.356.946 Third parties
Sub jumlah 11.308.073 5.356.946 Sub total
Mata Uang Asing Foreign Currency
Tagihan kepada debitur Receivables from debtors
Pihak ketiga 9.983.298 11.648.080 Third parties
Jumlah 21.291.371 17.005.026 Total
b. Berdasarkan tenor jatuh tempo b. By period maturity
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah Rupiah
1 sampai 3 bulan 3.450.666 2.294.831 1 up to 3 months
3 sampai 6 bulan 7.857.407 3.062.115 3 up to 6 months
Sub jumlah 11.308.073 5.356.946 Sub total
Mata Uang Asing Foreign Currency
1 sampai 6 bulan 9.983.298 - 1 up to 3 months
3 sampai 6 bulan - 11.648.080 3 up to 6 months
Jumlah 21.291.371 17.005.026 Total
24. PERPAJAKAN 24. TAXATION
a. Utang pajak a. Taxes payable
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pasal 4 ayat 2 26.624.382 24.531.464 Article 4 (2)
Pasal 21 2.509.655 1.750.164 Article 21
Pasal 23 139.315 41.752 Article 23
Pasal 26 92.191 51.727 Article 26
Pajak Pertambahan Nilai 58.467 76.872 Value Added Tax
Jumlah utang pajak 29.424.010 26.451.979 Total taxes payable
b. Beban Pajak Penghasilan b. Deferred Tax Expense
Beban pajak penghasilan terdiri dari: Deferred tax expense consist of:
Untuk tahun yang berakhir pada
tanggal 31 Desember/
For the year ended December 31,
2025 2024
Pajak kini - - Current tax
Pajak tangguhan 30.608.688 30.800.886 Deferred tax
Jumlah beban pajak penghasilan 30.608.688 30.800.886 Total deferred tax expense
105
Page 675
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. PERPAJAKAN (lanjutan) 24. TAXATION (continued)
b. Beban Pajak Penghasilan (lanjutan) b. Deferred Tax Expense (continued)
Rekonsiliasi antara laba sebelum pajak The reconciliation between profit before income
penghasilan menurut laporan laba rugi dan tax as shown in the statement of profit or loss and
penghasilan komprehensif lain dengan taksiran other comprehensive income with estimated
rugi kena pajak adalah sebagai berikut: taxable loss are as follows:
Untuk tahun yang berakhir pada
tanggal 31 Desember/
For the year ended December 31,
2025 2024
Laba sebelum pajak penghasilan 162.353.615 148.660.124 Profit before income tax
Beda waktu: Timing differences:
Imbalan pasca kerja 1.784.255 3.385.166 Post-employment benefits
Cadangan bonus, jasa Accrue bonuses, professional
profesional dan promosi (697.479) (2.674.515) fees and promotion expenses
Beban penyisihan kerugian Provision for impairment
penurunan nilai aset losses on financial and
keuangan dan non-keuangan 99.133.578 (434.280.087) non-financial assets
Jumlah beda waktu 100.220.354 (433.569.436) Total timing differences
Beda tetap: Permanent differences:
Biaya pajak 1.310.606 1.009.981 Tax expenses
Biaya pemasaran 11.038.332 8.209.700 Marketing expenses
Tunjangan karyawan 2.714.596 2.487.845 Employee’s allowances
Sumbangan 34.368 33.600 Donation
Biaya pemeliharaan dan perbaikan 3.966 - Maintenance and repair expenses
Pendapatan dari reksadana Income from mutual funds
yang dikenakan pajak final (38.629.739) (22.373.592) subject to final tax
(Pendapatan) beban Other operating
operasional lainnya 304.655 1.976.372 (income) expenses
Jumlah beda tetap (23.223.216) (8.656.094) Total permanent differences
Taksiran laba/(rugi) fiskal 239.350.753 (293.565.406) Estimated tax profit/(loss)
Kompensasi rugi fiskal Tax losses carried forward from
periode-periode sebelumnya: prior periods:
Rugi fiskal periode sebelumnya Tax losses from prior period
yang masih dapat dikompensasi (395.255.366) (101.689.960) that can be compensated
Akumulasi rugi fiskal yang dapat Accumulated tax losses carried
dikompensasi (155.904.613) (395.255.366) forward
Rincian rugi fiskal adalah sebagai berikut: The details of fiscal losses are as follows:
Untuk tahun yang berakhir pada
tanggal 31 Desember/
For the year ended December 31,
2025 2024
Tahun 2024 (155.904.613) (293.565.406) Year 2024
Tahun 2023 - (101.689.960) Year 2023
Total akumulasi rugi fiskal yang Total accumulated tax losses
dapat dikompensasi (155.904.613) (395.255.366) carried forward
Sisa akumulasi rugi fiskal (155.904.613) (395.255.366) Remaining accumulated tax losses
Laba (rugi) kena pajak hasil rekonsiliasi Taxable profit (loss) results from reconciliation
merupakan dasar dalam pengisian Surat are the basis in preparing the Bank’s Annual Tax
Pemberitahuan Tahunan (SPT) PPh Badan Return (SPT) of Corporate Income Tax.
Bank.
106
Page 676
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. PERPAJAKAN (lanjutan) 24. TAXATION (continued)
b. Beban Pajak Penghasilan (lanjutan) b. Deferred Tax Expense (continued)
Rekonsiliasi antara beban pajak penghasilan The reconciliation between the tax expenses
dengan menggunakan tarif pajak yang berlaku computed by applying the applicable tax rate on
dari laba sebelum pajak penghasilan dan beban the profit before income tax and the income tax
pajak penghasilan seperti yang disajikan dalam expenses shown in the statement of profit or loss
laporan laba rugi dan penghasilan komprehensif and other comprehensive income, are as
lain adalah sebagai berikut: follows:
Untuk tahun yang berakhir pada
tanggal 31 Desember/
For the year ended December 31,
2025 2024
Laba sebelum pajak penghasilan 162.363.615 148.660.124 Profit before income tax
Pajak dihitung dengan tarif Tax calculated at applicable
pajak yang berlaku 35.717.795 32.705.227 tax rates
Dampak pajak penghasilan pada: Tax effects of:
- Beban yang tidak dapat Expenses not deductible -
dikurangkan untuk tujuan pajak (5.109.107) (1.904.341) for tax purposes
Beban pajak Income tax
penghasilan - bersih 30.608.688 30.800.886 expenses - net
Laba/(rugi) kena pajak hasil rekonsiliasi tahun Taxable profit/(loss) results from reconciliation in
2025 dan 2024 menjadi dasar dalam pengisian 2025 and 2024 used as basis for preparation of
SPT Tahunan PPh Badan Bank yang the Bank’s Annual Tax Return (SPT) submitted
disampaikan kepada Otoritas Perpajakan. to Tax Authority.
c. Pajak tangguhan c. Deferred tax
31 Desember/ December 31, 2025
(Dibebankan)/ (Dibebankan)/ dikreditkan
dikreditkan ke laporan ke pendapatan
laba rugi/ komprehensif lain /
(Charged)/ (Charged)/ Credited to
1 Januari/ Credited to other comprehensive 31 Desember/
January profit or loss income December
Cadangan bonus, jasa Accrued bonuses, professional
profesional dan promosi 7.699.979 3.003.857 - 10.703.836 fee and promotion
Cadangan kerugian penurunan Allowance for
nilai 24.795.095 18.652.084 - 43.447.179 impairment lossess
Imbalan pasca kerja 10.375.956 392.536 1.857.873 12.626.365 Post-employment benefits
Keuntungan/(kerugian) yang Unrealised gains/
belum direalisasi atas (losses) on changes
perubahan nilai wajar in fair value of securities
efek-efek yang diukur measured at
pada FVOCI 7.193.468 - (15.173.584) (7.980.116) FVOCI
Rugi pajak yang bisa
dikompensasi 86.956.180 (52.657.165) - 34.299.015 Tax loss carry forward
Jumlah aset pajak tangguhan Total deferred
- bersih 137.020.678 (30.608.688) (13.315.711) 93.096.279 tax assets – net
107
Page 677
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. PERPAJAKAN (lanjutan) 24. TAXATION (continued)
c. Pajak tangguhan (lanjutan) c. Deferred tax (continued)
31 Desember/ December 31, 2024
(Dibebankan)/ (Dibebankan)/ dikreditkan
dikreditkan ke laporan ke pendapatan
laba rugi/ komprehensif lain /
(Charged)/ (Charged)/ Credited to
1 Januari/ Credited to other comprehensive 31 Desember/
January profit or loss income December
Cadangan bonus, jasa Accrued bonuses, professional
profesional dan promosi 2.242.530 3.085.711 - 5.328.241 fee and promotion
Cadangan kerugian penurunan Allowance for
nilai 124.010.818 (99.215.723) - 24.795.095 impairment lossess
Imbalan pasca kerja 9.631.219 744.737 2.371.738 12.747.694 Post-employment benefits
Keuntungan/(kerugian) yang Unrealised gains/
belum direalisasi atas (losses) on changes
perubahan nilai wajar in fair value of
efek-efek securities
yang diukur measured at
pada FVOCI 4.747.568 - 2.445.900 7.193.468 FVOCI
Rugi pajak yang bisa
dikompensasi 22.371.791 64.584.389 - 86.956.180 Tax loss carry forward
Jumlah aset pajak tangguhan Total deferred
- bersih 163.003.926 (30.800.886) 4.817.638 137.020.678 tax assets - net
Manajemen berpendapat bahwa aset pajak Management believes that total deferred tax
tangguhan yang timbul dari perbedaan temporer assets arising from temporary differences are
kemungkinan besar dapat direalisasi pada probable to be realised in the future years.
tahun-tahun mendatang.
d. Peraturan Menteri Keuangan d. Minister of Finance Regulation
Menteri Keuangan Republik Indonesia The Minister of Finance of the Republic of
menerbitkan Peraturan Menteri Keuangan Indonesia issued Minister of Finance Regulation
(PMK) No. 74 pada tanggal 10 Oktober 2024. (PMK) No. 74 on October 10, 2024. Based on this
Berdasarkan peraturan tersebut, Bank harus regulation, the Bank must calculate reserves for
menghitung cadangan piutang tak tertagih bad debts in accordance with certain limits
sesuai dengan batasan tertentu yang diatur di regulated in PMK 74 starting January 1, 2024. On
dalam PMK 74 mulai tanggal 1 Januari 2024. January 1, 2024, there is an excess value of
Pada tanggal 1 Januari 2024, terdapat selisih reserves per fiscal amounting to Rp254,929,944.
lebih nilai cadangan per fiskal sebesar In accordance with the provisions in PMK 74, the
Rp254.929.944. Sesuai dengan ketentuan di Bank decided to charge the excess difference in
dalam PMK 74, Bank memutuskan untuk the 2024 income tax calculation.
membebankan selisih lebih tersebut di dalam
perhitungan pajak penghasilan tahun 2024.
e. Pemeriksaan Pajak e. Tax Assessments
Pemeriksaan tahun pajak 2019 Assessment for fiscal year 2019
Pada 27 Juni 2022 Kantor Pelayanan Pajak On June 27, 2022 Tax Office (“KPP”) issued tax
(“KPP”) menerbitkan surat pemberitahuan assessment notification letter for the fiscal year
pemeriksaan pajak untuk tahun fiskal 2019. 2019. On March 4, 2024, KPP issued the
Pada tanggal 4 Maret 2024, KPP menerbitkan following Tax Assessment Letter:
Surat Ketetapan Pajak sebagai berikut:
1) Surat Ketetapan Pajak Kurang Bayar 1) Tax Underpayment Assessment Letter
No. 00001/206/19/054/24 untuk pajak No. 00001/206/19/054/24 for corporate
penghasilan badan tahun fiskal 2019 income tax for fiscal year 2019 amounting
sebesar Rp3.450.623 to Rp3,450,623
2) Surat Ketetapan Pajak Kurang Bayar 2) Tax Underpayment Assessment Letter
No. 00002/201/19/054/24 untuk pajak No. 00002/201/19/054/24 for the income
penghasilan pasal 21 sebesar Rp353.807 tax article 21 amounting to Rp353,807
3) Surat Ketetapan Pajak Kurang Bayar 3) Tax Underpayment Assessment Letter
No. 00002/203/19/054/24 untuk pajak No. 00002/203/19/054/24 for the income
penghasilan pasal 23 sebesar Rp892.274 tax article 23 amounting to Rp892,274
4) Surat Ketetapan Pajak Kurang Bayar 4) Tax Underpayment Assessment Letter
No. 00001/240/19/054/24 untuk pajak No. 00001/240/19/054/24 for the final
penghasilan final pasal 4(2) sebesar income tax article 4(2) amounting to
Rp352.832 Rp352,832
108
Page 678
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. PERPAJAKAN (lanjutan) 24. TAXATION (continued)
e. Pemeriksaan Pajak (lanjutan) e. Tax Assessments (continued)
Pemeriksaan tahun pajak 2019 (lanjutan) Assessment for fiscal year 2019 (continued)
Pada 27 Juni 2022 Kantor Pelayanan Pajak On June 27, 2022 Tax Office (“KPP”) issued tax
(“KPP”) menerbitkan surat pemberitahuan assessment notification letter for the fiscal year
pemeriksaan pajak untuk tahun fiskal 2019. 2019. On March 4, 2024, KPP issued the
Pada tanggal 4 Maret 2024, KPP menerbitkan following Tax Assessment Letter: (continued)
Surat Ketetapan Pajak sebagai berikut:
(lanjutan)
5) Surat Ketetapan Pajak Kurang Bayar 5) Tax Underpayment Assessment Letter
No. 00001/207/19/054/24 untuk pajak No. 00001/207/19/054/24 for the value
pertambahan nilai sebesar Rp148.925 added tax amounting to Rp148,925
6) Surat Tagihan Pajak 6) Tax Collection Notice
No. 00003/107/19/054/24 untuk PPN tahun No. 00003/107/19/054/24 for VAT for fiscal
fiskal 2019 sebesar Rp10.365 year 2019 amounting to Rp10,365
Pihak Bank menerima atas hasil pemeriksaan The Bank accepts the assessments results as
tersebut yang tertuang pada Surat Ketetapan stated in the above-mentioned Tax Assessment
Pajak tersebut di atas dan telah membayar Letter and paid the assessed taxes in March
kekurangan pajak tersebut pada bulan Maret 2024.
2024.
f. Administrasi f. Administration
Berdasarkan Undang-undang Perpajakan yang Under the prevailing Taxation Laws of Indonesia,
berlaku di Indonesia, Bank melaporkan dan the Bank submits and pays taxes on the basis of
menyetorkan pajak berdasarkan prinsip self- self-assessment. The Directorate General of Tax
assessment. Direktorat Jenderal Pajak dapat may assess or amend taxes liabilities within five
menetapkan dan mengubah liabilitas pajak years from the date the tax becomes due.
dalam batas waktu lima tahun sejak tanggal
terutangnya pajak.
25. BEBAN YANG MASIH HARUS DIBAYAR 25. ACCRUED EXPENSES
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Bunga yang masih harus dibayar 115.867.203 103.156.225 Interest payable
Beban akrual 11.347.773 10.596.342 Accrued expenses
Jumlah 127.214.976 113.752.567 Total
Beban akrual meliputi biaya administrasi dan Accrued expenses consist of administration and
operasional. operational expenses.
109
Page 679
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
26. LIABILITAS LAIN-LAIN 26. OTHER LIABILITIES
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Liabilitas sewa (Catatan 15) 28.688.013 39.811.304 Lease liabilities (Note 15)
Kewajiban Transaksi ATM, ATM Transaction,
Internet Banking dan Internet Banking and
Mobile Banking 21.328.848 16.430.693 Mobile Banking liabilities
Cadangan THR dan bonus 18.358.762 15.984.285 THR and bonus reserves
Hutang kepada supplier 10.848.865 11.522.906 Payable to third parties
Kewajiban derivatif 3.551.100 4.007.100 Derivatives liabilities
Cadangan personalia dan Personnel reserve and
biaya pendidikan karyawan 1.878.591 1.190.001 employee education expenses
Cadangan kerugian Allowance for impairment losses
Bank Garansi 645.955 1.270.842 Bank Guarantee
Pendapatan diterima dimuka 324.567 316.845 Unearned revenues
Lainnya 13.779.754 10.765.604 Others
Jumlah 99.404.455 101.299.580 Total
Saldo lain-lain pada tanggal 31 Desember 2025 dan The balance of others as of December 31, 2025 and
2024 terutama terdiri dari hutang kepada pihak 2024 mainly consist of liabilities to third parties.
ketiga.
Seluruh liabilitas lain-lain pada tanggal All other liabilities as of December 31, 2025 and
31 Desember 2025 dan 2024 adalah transaksi 2024 are transactions with third parties.
dengan pihak ketiga.
27. LIABILITAS IMBALAN KERJA KARYAWAN 27. EMPLOYEE BENEFITS OBLIGATION
Liabilitas imbalan kerja yang diakui di laporan posisi Employee benefit liabilities recognised in the
keuangan adalah sebagai berikut: statement of financial position are as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Liabilitas imbalan pasca kerja 64.232.439 54.003.307 Post-employment benefits liability
Imbalan kerja jangka panjang Long term employee benefit
Informasi di bawah ini mengikhtisarkan komponen The following informations summarise the
beban imbalan pasca kerja karyawan yang diakui di components of post-employment benefits expense
laporan laba rugi dan penghasilan komprehensif lain recognised in the profit or loss and other
dan liabilitas imbalan pasca kerja karyawan yang comprehensive income and post-employment
diakui di laporan posisi keuangan pada tanggal benefits liability recognised in the statement of
31 Desember 2025 dan 2024 berdasarkan financial position on December 31, 2025 and
perhitungan yang dilakukan oleh aktuaris independen 2024 based on the independent actuary Kantor
Kantor Konsultan Aktuaria Indra Catarya Situmeang Konsultan Aktuaria Indra Catarya Situmeang & Rekan
& Rekan menggunakan metode ”Projected Unit applied the “Projected Unit Credit” method.
Credit”.
110
Page 680
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
27. LIABILITAS IMBALAN KERJA KARYAWAN 27. EMPLOYEE BENEFITS OBLIGATION (continued)
(lanjutan)
a. Beban imbalan pasca kerja a. Post-employment benefits expenses
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Biaya jasa kini 8.797.977 7.099.064 Current service cost
Biaya bunga 3.505.224 3.084.883 Interest cost
Jumlah 12.303.201 10.183.947 Total
b. Liabilitas imbalan pasca kerja b. Post-employment benefits liability
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Nilai kini kewajiban Present value of defined
imbalan pasti 64.232.439 54.003.307 benefit obligations
Mutasi nilai kini kewajiban adalah sebagai The movement in the present value of obligation
berikut: are as follow:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pada awal tahun 54.003.307 39.837.511 At the beginning of the year
Biaya jasa kini 8.797.977 7.099.064 Current service cost
Imbalan yang dibayar (10.518.9476) (6.798.780) Benefits paid
Beban bunga 3.505.224 3.084.883 Interest cost
Kerugian aktuarial 8.444.877 10.780.629 Actuarial loss
Pada akhir tahun 64.232.439 54.003.307 At the end of the year
Asumsi-asumsi utama yang digunakan dalam The principal assumptions used to determine the
menghitung liabilitas imbalan pasca kerja pada post-employment benefits liability as of
tanggal 31 Desember 2025 dan 2024 adalah December 31, 2025 and 2024 are as follows:
sebagai berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Usia pensiun normal 55 tahun/years 55 tahun/years Normal retirement age
Tingkat mortalita TM IV TM IV Mortality rate
Tingkat cacat 5,00% dari tingkat 5,00% dari tingkat Disability rate
mortalita/ mortalita/
of mortality rate of mortality rate
Tingkat pengunduran diri 5,00% per tahun/ 5,00% per tahun/ Resignation rate
per annum per annum
Tingkat kenaikan gaji 10,00% per tahun/ 8,14% per tahun/ Salary increase rate
per annum per annum
Tingkat suku bunga 6,75% per tahun/ 7,04% per tahun/ Interest rate
per annum per annum
Bank terekspos dengan beberapa risiko melalui The Bank is exposed to a number of risks through
program imbalan pasti, dengan risiko paling its defined benefit pension plan, with the most
signifikan pada tingkat diskonto obligasi dan significant risk on bond’s discount rates and salary
kenaikan gaji. increase.
111
Page 681
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
27. LIABILITAS IMBALAN KERJA KARYAWAN 27. EMPLOYEE BENEFITS OBLIGATION (continued)
(lanjutan)
Imbalan kerja jangka panjang (lanjutan) Long term employee benefit (continued)
b. Liabilitas imbalan pasca kerja (lanjutan) b. Post-employment benefits liability
(continued)
Tabel di bawah menunjukkan sensitivitas atas The following table represent the sensitivity
kemungkinan perubahan tingkat kenaikan gaji analysis of a reasonably possible change in
dan tingkat diskonto terhadap kewajiban imbalan salary increase and discount rate of obligation to
pasca kerja Bank (tidak diaudit): Bank’s post-employment benefit liability
(unaudited):
31 Desember/December 31, 2025
Peningkatan/ Penurunan/
Increase by Decrease by
100 bps 100 bps
Tingkat diskonto (4.226.311) 4.751.288 Discount rates
Kenaikan gaji 4.559.621 (4.143.420) Salary increases
31 Desember/December 31, 2024
Peningkatan/ Penurunan/
Increase by Decrease by
100 bps 100 bps
Tingkat diskonto (3.096.525) 3.456.741 Discount rates
Kenaikan gaji 3.387.460 (3.093.862) Salary increases
Analisis sensitivitas di atas didasarkan pada The above sensitivity analysis are based on a
perubahan atas asumsi tunggal dengan asumsi change in an assumption while holding all other
lainnya konstan. Pada praktiknya, kecil assumption constant. In practice, this is unlikely
kemungkinan hal tersebut terjadi, dan to occur, and the changes in some of the
perubahan-perubahan dalam beberapa asumsi assumption may be correlated. When calculation
mungkin saling berhubungan. Ketika melakukan the sensitivity of the defined benefit obligation to
perhitungan sensitivitas dari kewajiban imbalan significant actuarial assumptions, the same
pasti ke asumsi aktuarial yang signifikan, metode method (present value if the defined benefit
yang sama (nilai kini dari kewajiban imbalan pasti obligation calculation with the projected unit credit
yang dihitung menggunakan projected unit credit method at the end of the reporting period) has
pada akhir periode pelaporan) telah diterapkan been applied as when calculating the pension
seperti saat menghitung kewajiban pensiun yang liability recognised within the statement of
diakui pada laporan posisi keuangan. financial position.
Harapan umur hidup Life expectancy
Sebagian besar dari kewajiban program The majority of the plan’s obligations are to
menyediakan manfaat seumur hidup, sehingga provide benefits for the life of the member, so
kenaikan umur hidup akan mengakibatkan increases in life expectancy will result in an
kenaikan liabilitas program. increase in plan’s liabilities.
Sebagian besar dari kewajiban program The majority of the plan’s obligations are to
menyediakan manfaat seumur hidup, sehingga provide benefits for the life of the member, so
kenaikan umur hidup akan mengakibatkan increases in life expectancy will result in an
kenaikan liabilitas program. increase in plan’s liabilities.
Pada 31 Desember 2025 dan 2024, durasi rata- In December 31, 2025 and 2024, the weighted
rata tertimbang dari liabilitas imbalan pasti average duration of the defined benefit obligation
adalah 14,5 (tidak diaudit). are 14.5 (unaudited).
112
Page 682
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
27. LIABILITAS IMBALAN KERJA KARYAWAN 27. EMPLOYEE BENEFITS OBLIGATION (continued)
(lanjutan)
Imbalan kerja jangka panjang (lanjutan) Long term employee benefit (continued)
b. Liabilitas imbalan pasca kerja (lanjutan) b. Post-employment benefits liability
(continued)
Analisis jatuh tempo yang diharapkan dari Expected maturity analysis of employee
manfaat pensiun adalah sebagai berikut: benefits are as follows (unaudited):
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Kurang dari 1 tahun 10.056.939 8.377.630 Less than 1 year
2 - 5 tahun 20.678.069 14.730.958 2 - 5 years
5 - 10 tahun 12.779.956 18.149.593 5 - 10 years
Lebih dari 10 tahun 20.717.475 12.745.126 Over 10 years
Jumlah 64.232.439 54.003.307 Total
28. MODAL SAHAM 28. SHARE CAPITAL
Susunan pemegang saham Bank masing-masing The Bank's shareholders as of December 31, 2025
pada tanggal 31 Desember 2025 dan 2024 and 2024 based on the report of PT Adimitra Jasa
berdasarkan laporan dari Biro Administrasi Efek Korpora, the Shares Registration Bureau, are as
PT Adimitra Jasa Korpora adalah sebagai berikut: follows:
31 Desember/December 31, 2025
Jumlah saham
ditempatkan Persentase
dan disetor kepemilikan/
penuh/ Percentage Jumlah modal
Number of of yang disetor/
shares issued ownership Total capital
Pemegang Saham and fully paid (%) (Rp) Shareholders
PT Victoria Investama Tbk 11.082.071.942 60,17 1.108.207.194 PT Victoria Investama Tbk
Suzanna Tanojo 1.163.587.703 6,32 116.358.770 Suzanna Tanojo
Chemical Asia Corporation Pte Ltd 1.958.234.404 10,63 195.823.440 Chemical Asia Corporation Pte Ltd
Masyarakat (masing-masing
di bawah 5%) 4.215.524.779 22,88 421.552.479 Public (individually less than 5%)
Jumlah 18.419.418.828 100,00 1.841.941.883 Total
31 Desember/December 31, 2024
Jumlah saham
ditempatkan Persentase
dan disetor kepemilikan/
penuh/ Percentage Jumlah modal
Number of of yang disetor/
shares issued ownership Total capital
Pemegang Saham and fully paid (%) (Rp) Shareholders
PT Victoria Investama Tbk 7.010.537.747 44,23 701.053.775 PT Victoria Investama Tbk
Suzanna Tanojo 3.066.411.303 19,35 306.641.130 Suzanna Tanojo
Masyarakat (masing-masing
di bawah 5%) 5.771.583.856 36,42 577.158.386 Public (individually less than 5%)
Jumlah 15.848.532.906 100,00 1.584.853.291 Total
113
Page 683
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
28. MODAL SAHAM (lanjutan) 28. SHARE CAPITAL (continued)
Mutasi jumlah saham yang ditempatkan dan disetor The movement in the number of shares issued and
penuh adalah sebagai berikut: fully paid are as follows:
Jumlah Saham/
Number of Shares
Saldo 1 Januari 2025 15.848.532.906 Balance as of January 1, 2025
Penambahan modal saham dari Additional of new shares from
penerbitan saham tanpa hak memesan 2.570.885.922 exercise of private placement
Saldo 31 Desember 2025 18.419.418.828 Balance as of December 31, 2025
Berdasarkan hasil Rapat Umum Pemegang Saham According to the results of the Annual General
Tahunan tanggal 3 Juni 2022 yang telah dituangkan Meeting of Shareholders on June 3, 2022 which has
dalam Akta Notaris No. 05 tanggal 3 Juni 2022, been stated in Notary Deed No. 05 dated
pemegang saham menyetujui rencana Penambahan June 3, 2022, the shareholders approved the plan to
Modal dengan Memberikan Hak Memesan Efek execute increase Share Issuance with
Terlebih Dahulu. Pre-emptive Rights.
Pada tanggal 31 Agustus 2022, Bank melakukan On August 31, 2022, the Bank issued shares for
penerbitan saham atas Penambahan Modal dengan Share Issuance with Pre-emptive Rights of
Hak Memesan Efek Terlebih Dahulu sebanyak 2,553,461,919 shares with an exercise price of
2.553.461.919 lembar saham dengan harga Rp150 (one hundred fifty Rupiah) per share or a total
pelaksanaan sebesar Rp150 (sembilan lima puluh of Rp383,019,288 (three hundred eighty three billion
rupiah) per saham atau seluruhnya sejumlah nineteen million two hundred and eighty-eight
Rp383.019.288 (tiga ratus delapan puluh tiga miliar thousand Rupiah) which has been entered into a
sembilan belas juta dua ratus delapan puluh delapan Bank’s account on August 31, 2022.
ribu rupiah) yang telah masuk dalam rekening bank
pada tanggal 31 Agustus 2022.
Peningkatan modal disetor ini telah dituangkan dalam This increase in paid-in capital has been stated in
Akta Notaris No. 1 tanggal 2 September 2022 dan Notarial Deed No. 1 dated September 2, 2022 and
telah diterima dan dicatat di dalam Sistem has been reported and accepted by Ministry of Law
Administrasi Badan Hukum Kementerian Hukum dan and Human Rights of the Republic of Indonesia
HAM berdasarkan surat No. AHU-AH.01.03-0287195 through its letter No. AHU-AH.01.03-0287195 dated
tanggal 3 September 2022. September 3, 2022.
Berdasarkan hasil Rapat Umum Pemegang Saham Based on the results of the Extraordinary General
Luar Biasa tanggal 19 Oktober 2022 yang telah Meeting of Shareholders on October 19, 2022 which
dituangkan dalam Akta Notaris No. 31 tanggal has been stated in Notary Deed No. 31 dated
19 Oktober 2022, pemegang saham menyetujui October 19, 2022, the shareholders approved the
rencana Penambahan Modal dengan Memberikan plan to increase capital by granting pre-emptive
Hak Memesan Efek Terlebih Dahulu disertai dengan rights accompanied by the issuance of Series VII
penerbitan Waran Seri VII (Catatan 26). Warrants (Note 26).
Pada tanggal 29 Desember 2022, Bank melakukan On December 29, 2022, the Bank issued shares for
penerbitan saham atas Penambahan Modal dengan Share Issuance with Pre-emptive Rights of
Hak Memesan Efek Terlebih Dahulu sebanyak 2,807,640,227 shares with an exercise price of
2.807.640.227 lembar saham dengan harga Rp150 (one hundred fifty Rupiah) per share or a total
pelaksanaan sebesar Rp150 (seratus lima puluh of Rp421,146,034 (four hundred twenty one billion
rupiah) per saham atau seluruhnya sejumlah one hundred forty-six million thirty-four thousand
Rp421.146.034 (empat ratus dua puluh satu miliar Rupiah) which was entered into a Bank’s account on
seratus empat puluh enam juta tiga puluh empat ribu December 28, 2022 in conjunction with the issuance
rupiah) yang telah masuk dalam rekening bank pada of Series VII Warrants of 2,573,670,117 warrants
tanggal 28 Desember 2022 disertai dengan with an exercise price of Rp100 (one hundred
penerbitan Waran Seri VII sebanyak 2.573.670.117 Rupiah) per warrant.
waran dengan harga pelaksanaan sebesar Rp100
(seratus Rupiah) per waran.
114
Page 684
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
28. MODAL SAHAM (lanjutan) 28. SHARE CAPITAL (continued)
Peningkatan modal disetor ini telah dituangkan dalam This increase in paid-in capital has been stated in
Akta Notaris No. 7 tanggal 29 Desember 2022 dan Notarial Deed No. 7 dated December 29, 2022 and
telah diterima dan dicatat di dalam has been reported and accepted by Ministry of Law
Sistem Administrasi Badan Hukum Kementerian and Human Rights of the Republic of Indonesia
Hukum dan HAM berdasarkan surat through its letter No. AHU-AH.01.03.0497387 dated
No. AHU-AH.01.03.0497387 tanggal 29 Desember December 29, 2022. Therefore, the number of issued
2022. Sehingga jumlah saham yang ditempatkan dan and fully paid shares on March 31, 2022 is
disetor penuh pada 31 Maret 2022 adalah 15,848,234,714 shares.
15.848.234.714 saham.
Pada tahun 2024, Bank menerbitkan 297.128 lembar In 2024, the Bank issued 297,128 shares originating
saham yang berasal dari hasil pelaksanaan Waran from the execution of Series VII Warrants in 2024, so
Seri VII pada tahun 2024 sehingga jumlah saham the total shares placed and fully paid as of
yang ditempatkan dan disetor penuh pada December 31, 2024 were 15,848,532,906 shares.
31 Desember 2024 adalah 15.848.532.906 saham.
Pada tahun 2025, Bank menerbitkan 2.570.885.922 In 2025, the Bank issued 2,570,885,922 shares
lembar saham yang berasal dari hasil pelaksanaan originating from the execution of Series VII Warrants
Waran Seri VII pada tahun 2025 sehingga jumlah in 2025, so the total shares placed and fully paid as of
saham yang ditempatkan dan disetor penuh pada December 31, 2025 were 18,419,418,828 shares
31 Desember 2025 adalah 18.419.418.828 saham (Notes 1b).
(Catatan 1b).
29. TAMBAHAN MODAL DISETOR DAN SETORAN 29. ADDITIONAL PAID-IN CAPITAL AND CAPITAL
MODAL DITERIMA DIMUKA RECEIVED IN ADVANCE
Tambahan modal disetor merupakan selisih antara The additional paid-in capital represent the excess of
jumlah yang diterima dari penerbitan saham dengan proceeds from issuance of shares with the par value
nilai nominal yang dicatat sebagai setoran modal. recorded as paid-in capital.
Pada 4 Juni 2022, Sistem Administrasi Badan Hukum On June 4, 2022, Legal Entity Administration System
Kementerian Hukum dan HAM berdasarkan surat of the Ministry of Law and Human Rights based on
No.AHU-0103473.AH.01.11 Tahun 2022, telah letter No.AHU-0103473.AH.01.11 Year 2022, the
mencatatkan peningkatan modal disetor Bank Bank’s paid-up capital increased to
menjadi Rp4.100.000.000.000,- (empat triliun Rp4,100,000,000,000.- (four trillion one hundred
seratus miliar Rupiah) (nilai penuh) saham masing- billion Rupiah) (full amount) shares each with nominal
masing dengan nilai nominal Rp100 (seratus Rupiah) of Rp100 (one hundred Rupiah) (full amount). This
(nilai penuh). Peningkatan modal disetor ini increase of paid-in capital is based on the results of
berdasarkan hasil Rapat Umum Pemegang Saham the Annual General Meeting of Shareholders as
Tahunan yang telah dituangkan dalam Akta Notaris stated in the Notarial Deed No. 7 on June 3, 2022.
No. 7 tanggal 3 Juni 2022.
Pada 22 Juni 2022, Bank menerima tambahan dana On June 22, 2022, the Bank received fund of capital
setoran modal diterima dimuka dari PT Victoria received in advance from PT Victoria Investama Tbk,
Investama Tbk, PT Bhuwanatala Indah Permai Tbk, PT Bhuwanatala Indah Permai Tbk, PT Victoria
PT Victoria Sekuritas Indonesia, PT Victoria Alife Sekuritas Indonesia, PT Victoria Alife Indonesia and
Indonesia, dan PT Emperor Finance Indonesia PT Emperor Finance Indonesia amounted to
dengan total seluruhnya sebesar Rp254.500.000.000 Rp254,500,000,000 (full amount) to fulfill the
(nilai penuh) dalam rangka pemenuhan modal inti minimum core capital requirement in accordance with
minimum berdasarkan POJK No. 12/POJK.03/2020 POJK No 12/POJK.03/2020 regarding Commercial
tentang Konsolidasi Bank Umum yang Bank Consolidation in accordance with
pelaksanaannya dilakukan sesuai dengan ketentuan POJK No.11/POJK.03/2016 regarding Liability for
POJK No. 11/POJK.03/2016 tentang Kewajiban Fulfillment of Minimum Capital of Commercial Bank
Penyediaan Modal Minimum Bank Umum tanggal dated January 29, 2016.
29 Januari 2016.
115
Page 685
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
29. TAMBAHAN MODAL DISETOR DAN SETORAN 29. ADDITIONAL PAID-IN CAPITAL AND CAPITAL
MODAL DITERIMA DIMUKA (lanjutan) RECEIVED IN ADVANCE (continued)
Pada tanggal 31 Agustus 2022 Bank melakukan On August 31, 2022 the Bank issued 2,553,461,919
penerbitan 2.553.461.919 lembar saham dengan shares with an exercise price of Rp150 (full amount)
harga pelaksanaan Rp150 (nilai penuh) per lembar per share. The total proceeds received from the
saham. Total penerimaan dana dari penerbitan issuance of these shares amounted to
saham tersebut adalah sebesar Rp383.019.288 Rp383,019,288 where the nominal value of the
dimana nilai nominal saham adalah sebesar shares was Rp255,346,192 therefore for the
Rp255.346.192 sehingga atas penerbitan saham issuance of these shares the Bank recorded
tersebut Bank mencatat tambahan modal disetor additional paid-in capital of Rp127,673,096.
sebesar Rp127.673.096.
Penerbitan saham ini mencakup konversi dana The issuance of these shares includes the conversion
setoran modal diterima dimuka yang telah diterima of capital received in advance from
dari PT Victoria Investama Tbk, PT Bhuwanatala PT Victoria Investama Tbk, PT Bhuwanatala Indah
Indah Permai Tbk, PT Victoria Sekuritas Indonesia, Permai Tbk, PT Victoria Sekuritas Indonesia,
PT Victoria Alife Indonesia dan PT Emperor Finance PT Victoria Alife Indonesia and PT Emperor Finance
menjadi saham dengan harga pelaksanaan Rp150 into shares with an exercise price of Rp150 (full
(nilai penuh) per saham dengan total seluruhnya amount) per share for a total of Rp312,450,000 so
Rp312.450.000 sehingga jumlah saham yang that the number of shares issued upon the conversion
diterbitkan atas konversi setoran modal diterima capital received in advance are 2,083,333,332
dimuka adalah sebanyak 2.083.333.332 lembar. shares. The conversion of capital received in advance
Konversi setoran modal diterima dimuka telah has been approved by Financial Services Authority
mendapatkan persetujuan dari Otoritas Jasa through letter No. S-69/PB.33/2022 dated
Keuangan melalui surat No. S-69/PB.33/2022 July 4, 2022.
tanggal 4 Juli 2022.
Pada tanggal 14 Oktober 2022, Bank menerima On October 14, 2022, the Bank received additional
tambahan dana setoran modal diterima dimuka dari capital received in advance from Suzanna Tanojo in
Suzanna Tanojo sebesar Rp200.000.000 dalam the amount of Rp200,000,000 in order to fulfill the
rangka pemenuhan modal inti minimum berdasarkan minimum core capital based on meeting the minimum
pemenuhan modal inti minimum berdasarkan core capital based on POJK No. 12/POJK.03/2020
POJK No. 12/POJK.03/2020 tentang Konsolidasi concerning Consolidation of Commercial Banks, the
Bank Umum yang pelaksanaannya dilakukan sesuai implementation of which is carried out in accordance
dengan ketentuan POJK No.11/POJK.03/2016 with POJK provisions No. 11/POJK.03/2016
tentang Kewajiban Penyediaan Modal Minimum Bank concerning Minimum Capital Adequacy
Umum tanggal 29 Januari 2016. Requirements for Commercial Banks dated
January 29, 2016.
Berdasarkan hasil Rapat Umum Pemegang Saham Based on Extraordinary General Meeting of
Tahunan tanggal 19 Oktober 2022 yang telah dituang Shareholders on October 19, 2022 which has been
dalam Akta Notaris No. 32 tanggal 19 Oktober 2022 legalised through Notarial Deed No. 32 dated
pemegang saham menyetujui keputusan berikut: October 19, 2022, the shareholders agreed the
following decisions:
1. Menyetujui Penambahan modal dengan Hak 1. Approved additional capital with Pre-emptive
Memesan Efek Terlebih Dahulu (PMHMETD) Rights (PMHMETD) of maximum of
sebanyak-banyaknya 4.955.425.905 saham 4,955,425,905 shares with nominal value of
dengan nilai nominal Rp100 per saham, yang Rp100 per share along with issuance of for
disertai dengan penerbitan sebanyak- a maximum of 4,542,473,746 Warrant
banyaknya 4.542.473.746 Waran Seri VII. Series VII.
2. Menyetujui pemberian kuasa dan wewenang 2. Approved to grant power and authority to the
kepada Direksi Bank untuk: Board of Directors of Bank Victoria to:
Menetapkan jumlah saham yang Determine the number of shares offered in
ditawarkan dalam PMHMETD serta jumlah the PMHMETD and the number of Warrant
Waran Seri VII; Series VII;
Menetapkan harga pelaksanaan Determine the exercise price of PMHMETD
PMHMETD dan harga pelaksanaan Waran and exercise price for Warrants Series VII;
Seri VII;
116
Page 686
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
29. TAMBAHAN MODAL DISETOR DAN SETORAN 29. ADDITIONAL PAID-IN CAPITAL AND CAPITAL
MODAL DITERIMA DIMUKA (lanjutan) RECEIVED IN ADVANCE (continued)
Berdasarkan hasil Rapat Umum Pemegang Saham Based on Extraordinary General Meeting of
Tahunan tanggal 19 Oktober 2022 yang telah dituang Shareholders on October 19, 2022 which has been
dalam Akta Notaris No. 32 tanggal 19 Oktober 2022 legalised through Notarial Deed No. 32 dated
pemegang saham menyetujui keputusan berikut: October 19, 2022, the shareholders agreed the
(lanjutan) following decisions: (continued)
Melakukan segala tindakan yang Implementation of PMHMETD and issuance
diperlukan dalam pelaksanaan PMHMETD of Series VII Warrants with due
dan penerbitan Waran Seri VII dengan observance of the applicable laws and
memperhatikan peraturan perundang- regulations; and
undangan yang berlaku; dan
Melakukan peningkatan modal Increase the issued and paid-up capital after
ditempatkan dan modal disetor setelah the implementation of the PMHMETD and
pelaksanaan PMHMETD dan Waran Seri Series VII Warrants and amending Article 4
VII dan mengubah Pasal 4 ayat 2 dan 3 paragraphs 2 and 3 of Bank Victoria's
Anggaran Dasar Bank Victoria. Articles of Association.
Pada tanggal 29 Desember 2022, Bank melakukan On December 29, 2022 the Bank issued
penerbitan 2.807.640.227 lembar saham dengan 2,807,640,227 shares with an exercise price of
harga pelaksanaan Rp150 (nilai penuh). Total Rp150 (full amount). The total receipt of funds from
penerimaan dana dari penerbitan saham tersebut the issuance of these shares amounted to
adalah sebesar Rp421.146.034 dimana nilai nominal Rp421,146,034 where the nominal value of the
saham adalah sebesar Rp280.764.022 sehingga shares was Rp280,764,022 so that for the issuance
atas penerbitan saham tersebut Bank mencatat of these shares the Bank recorded additional paid-in
tambahan modal disetor sebesar Rp140.382.012. capital of Rp140,382,012.
Penerbitan saham ini mencakup konversi atas dana The issuance of these shares includes the conversion
setoran modal diterima dimuka yang telah diterima of capital received in advance from
dari PT Victoria Investama Tbk dan Suzanna Tanojo PT Victoria Investama Tbk and Suzanna Tanojo into
menjadi saham dengan harga pelaksanaan Rp150 shares with an exercise price of Rp150 (full amount)
(nilai penuh) per saham dengan total seluruhnya per share for a total of Rp420,000,000 therefore the
Rp420.000.000 sehingga jumlah saham yang number of shares issued on the conversion of capital
diterbitkan atas konversi setoran modal diterima received in advance is 2,799,999,999 shares. The
dimuka adalah sebanyak 2.799.999.999 lembar conversion of capital received in advance has been
saham. Konversi setoran modal diterima dimuka approved by Financial Services Authority based on
telah mendapatkan persetujuan dari Otoritas Jasa approval letter No. S-120/PB.33/2022 dated
Keuangan berdasarkan surat persetujuan November 25, 2022.
No. S-120/PB.33/2022 tanggal 25 November 2022.
Mutasi tambahan modal disetor adalah sebagai The changes in additional paid-in capital are as
berikut: follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Saldo awal 668.370.810 668.684.728 Beginning balance
Biaya emisi efek (582.205) (313.918) Issuance cost
Saldo akhir 667.788.605 668.370.810 Ending balance
117
Page 687
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. PENGGUNAAN LABA BERSIH 30. APPROPRIATION OF NET INCOME
Penggunaan Laba Bersih Tahun 2024 Appropriation of 2024 Net Income
Berdasarkan Berita Acara Rapat Umum Pemegang Based on the Minutes of the Annual General Meeting
Saham Tahunan (RUPST) tanggal 14 Juni 2024 yang of Shareholders dated June 14, 2024, as stated in the
dinyatakan dalam Akta Notaris Fathiah Helmi, S.H. Notarial Deed of Fathiah Helmi, S.H. on the same
tanggal yang sama, Bank membukukan laba bersih date, the Bank recorded a net profit in 2023, and this
pada tahun 2023, dan dipergunakan untuk dana was used for general reserve funds and retained
cadangan umum dan laba ditahan. Dengan demikian earnings. Thus, the Bank did not distribute dividends
Bank tidak melakukan pembagian dividen untuk para to shareholders.
pemegang saham.
Penggunaan Laba Bersih Tahun 2025 Appropriation of 2025 Net Income
Berdasarkan Berita Acara Rapat Umum Pemegang Based on the Minutes of the Annual General Meeting
Saham Tahunan (RUPST) tanggal 20 Juni 2025 yang of Shareholders dated June 20, 2025, as stated in the
dinyatakan dalam Akta Notaris Fathiah Helmi, S.H. Notarial Deed of Fathiah Helmi, S.H. on the same
tanggal yang sama, Bank membukukan laba bersih date, the Bank recorded a net profit in 2024, and this
pada tahun 2024, dan dipergunakan untuk dana was used for general reserve funds and retained
cadangan umum dan laba ditahan. Dengan demikian earnings. Thus, the Bank did not distribute dividends
Bank tidak melakukan pembagian dividen untuk para to shareholders.
pemegang saham.
31. CADANGAN UMUM 31. GENERAL RESERVES
Pada tanggal 31 Desember 2025 dan 2024, Bank As of December 31, 2025 and 2024, the Bank had set
telah membentuk cadangan umum dan wajib sebesar up mandatory and general reserves amounting to
Rp252.200.000 dan Rp227.200.000. Kenaikan Rp252,200,000 and Rp227,200,000. The increase of
sebesar Rp25.000.000 merupakan penambahan Rp25,000,000 is an addition to the general reserve
cadangan umum yang disepakati melalui Rapat agreed upon at the Annual General Meeting of
Umum Pemegang Saham Tahunan (RUPST) pada Shareholders on June 20, 2025. The addition to the
tanggal 20 Juni 2025. Penambahan cadangan umum general reserve is outlined in the minutes of the
tertuang dalam akta Berita Acara Rapat Umum Annual General Meeting of Shareholders as stated in
Pemegang Saham Tahunan (RUPST) yang the Notarial Deed of Fathiah Helmi S.H. on the same
dinyatakan dalam Akta Notaris Fathiah Helmi S.H. date.
pada tanggal yang sama.
Cadangan umum dan wajib ini dibentuk sehubungan These general and legal reserve were provided in
dengan Undang-Undang Republik Indonesia relation with the Law of the Republic of Indonesia
No. 1/1995 yang telah digantikan dengan Undang- No. 1/1995 which has been replaced with the Law
Undang No. 40/2007 efektif tanggal 16 Agustus 2007 No. 40/2007 effective on August 16, 2007 regarding
mengenai Perseroan Terbatas, yang mengharuskan the Limited Liability Company which requires the
perusahaan-perusahaan untuk membuat penyisihan companies to set up a general reserve amounting to
cadangan umum sebesar sekurang-kurangnya 20% at least 20% of the issued and paid-up share capital.
dari jumlah modal yang ditempatkan dan disetor There is no timeline over which this amount should be
penuh. Undang-Undang tersebut tidak mengatur provided.
jangka waktu untuk membentuk cadangan tersebut.
118
Page 688
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
32. PENDAPATAN BUNGA 32. INTEREST INCOME
Untuk tahun yang berakhir pada
tanggal 31 Desember/
For the year ended December 31,
2025 2024
Pinjaman yang diberikan 1.769.949.830 1.664.126.311 Loans
Efek-efek 483.321.568 384.208.568 Marketable securities
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 46.843.542 27.932.876 and other banks
Surat-surat berharga yang dibeli Securities sold under
dengan janji dijual kembali 2.239.035 - repurchase agreements
Jumlah 2.302.353.975 2.076.267.755 Total
Berdasarkan pihak lawan By counterparties
Untuk tahun yang berakhir pada
tanggal 31 Desember/
For the year ended December 31,
2025 2024
Pihak berelasi (Catatan 42) 11.275.069 13.330.213 Related party (Note 42)
Pihak ketiga 2.291.078.906 2.062.937.542 Third party
Jumlah 2.302.353.975 2.076.267.755 Total
33. BEBAN BUNGA 33. INTEREST EXPENSES
Untuk tahun yang berakhir pada
tanggal 31 Desember/
For the year ended December 31,
2025 2024
Simpanan dana pihak ketiga Third party deposits
Deposito 1.056.274.926 970.785.454 Time deposits
Tabungan 185.399.019 156.618.299 Savings deposits
Giro 140.721.991 119.203.381 Demand deposits
Negotiable Certificate Deposits 21.513.088 33.718.644 Negotiable Certificate Deposits
Simpanan dari bank lain Deposits from other banks
Call money 24.004.051 41.748.265 Call money
Efek-efek yang diterbitkan 297.465.626 190.184.028 Securities issued
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 6.217.943 7.533.032 repurchased agreement
Amortisasi emisi obligasi 12.040.072 7.876.104 Amortisation of bonds issuance cost
Jumlah 1.743.636.716 1.527.667.207 Total
Berdasarkan pihak lawan By counterparties
Untuk tahun yang berakhir pada
tanggal 31 Desember/
For the year ended December 31,
2025 2024
Pihak berelasi (Catatan 42) 24.907.938 41.487.515 Related party (Note 42)
Pihak ketiga 1.718.728.778 1.486.179.692 Third party
Jumlah 1.743.636.716 1.527.667.207 Total
119
Page 689
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. PENDAPATAN/(BEBAN) OPERASIONAL 34. OTHER OPERATING INCOME/(EXPENSES) -
LAINNYA - LAIN-LAIN – BERSIH OTHERS - NET
Untuk tahun yang berakhir pada
tanggal 31 Desember/
For the year ended December 31,
2025 2024
Penerimaan kembali aset yang Recovery of assets
telah dihapusbukukan 139.025.554 146.937.841 previously written-off
Laba penjualan investasi (Catatan 13) 100.660.221 - Gain from investment sale
Pendapatan biaya administrasi Receipt of administrative charges
jasa perbankan 65.216.336 63.827.024 for banking services
Laba transaksi spot 48.468.593 36.830.945 Gain from spot transaction
Laba transaksi swap 14.732.350 34.982.500 Swap transaction profits
Pendapatan rekening tidak aktif, Income from inactive accounts,
denda saldo minimum, minimum deposit penalty,
dan penggantian buku 6.580.477 4.323.128 saving account replacement
Denda keterlambatan 5.783.473 4.214.074 Penalty income
Komisi atas Internet dan Commission on Internet
Mobile Banking 4.605.644 5.338.227 and Mobile Banking
Pendapatan transaksi Income from letter of credit
letter of credit 2.590.121 528.999 transactions
Laba transaksi forward 834.370 1.174.315 Gain from forward transaction
(Kerugian)/Keuntungan yang belum Unrealised (loss)/gain from
terealisasi transaksi derivatif (766.650) 795.408 derivatives transactions
Pendapatan dari transaksi ATM 342.263 543.834 Income from ATM transaction
Pendapatan transaksi BI-FAST 5.150 5.118 Income from BI-FAST transactions
Pendapatan administrasi Other administrative
operasional lainnya 3.460.553 4.133.325 operational income
Jumlah 391.538.455 303.634.738 Total
35. BEBAN/(PENDAPATAN) PENYISIHAN 35. PROVISION FOR IMPAIRMENT LOSSES
KERUGIAN PENURUNAN NILAI ASET EXPENSES/(INCOME) ON FINANCIAL AND NON-
KEUANGAN DAN NON-KEUANGAN FINANCIAL ASSETS
Beban/(pendapatan) penyisihan kerugian penurunan Provision for impairment losses expenses/(income)
nilai aset keuangan: on financial assets are as follows:
Untuk tahun yang berakhir pada
tanggal 31 Desember/
For the year ended December 31,
2025 2024
Pinjaman yang diberikan 303.032.335 190.930.041 Loans
Pendapatan bunga masih Interest income receivables
akan diterima (Catatan 10) 2.545.404 17.523.019 (Note 10)
Aset lain-lain 3.436.049 842.948 Other assets
Efek-efek (87.277) (7.958.551) Marketable securities
Bank Garansi (624.888) 723.035 Bank Guarantee
Jumlah 308.301.623 202.042.492 Total
120
Page 690
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
35. BEBAN/(PENDAPATAN) PENYISIHAN 35. PROVISION FOR IMPAIRMENT LOSSES
KERUGIAN PENURUNAN NILAI ASET EXPENSES/(INCOME) ON FINANCIAL AND NON-
KEUANGAN DAN NON-KEUANGAN (lanjutan) FINANCIAL ASSETS (continued)
Beban/(pembalikan) penyisihan kerugian penurunan Provision/(reversal) of for impairment losses of non-
nilai aset non-keuangan: financial assets:
Untuk tahun yang berakhir pada
tanggal 31 Desember/
For the year ended December 31,
2025 2024
Agunan yang diambil alih 33.117.449 (86.739.397) Foreclosed assets
36. BEBAN UMUM DAN ADMINISTRASI 36. GENERAL AND ADMINISTRATIVE EXPENSES
Untuk tahun yang berakhir pada
tanggal 31 Desember/
For the year ended December 31,
2025 2024
Premi penjaminan 45.707.673 43.691.208 Insurance premium
Penyusutan dan amortisasi (Catatan 15) 27.719.600 24.481.421 Depreciation and amortization (Note 15)
Jasa profesional 27.325.433 26.861.944 Professional fees
Pemeliharaan dan perbaikan 16.732.542 11.836.879 Repairs and maintenance
Pengembangan teknologi 14.891.970 11.940.259 Technology development
Pungutan OJK tahunan 14.610.482 14.992.416 Annual fee OJK
Sewa gedung dan kendaraan 12.833.616 11.780.398 Building and vehicle rental
Iklan dan promosi 12.816.544 9.339.624 Advertising and promotion
Asuransi 9.854.775 4.897.338 Insurance
Biaya Internet dan Mobile Banking 7.791.405 9.636.295 Internet and Mobile Banking expenses
Telepon, telex dan faksimili 5.808.854 5.770.361 Telephone, telex and faximile
Pendidikan dan pengembangan 5.803.820 6.110.172 Study and development
Amortisasi aset tak berwujud (Catatan 17) 5.402.183 2.986.566 Amortisation of intangible assets (Note 17)
Biaya umum lainnya 4.421.274 2.117.294 Other general expenses
Beban bunga atas liabilitas sewa (Catatan 15) 3.138.264 4.117.817 Interest expense of lease liabilities (Note 15)
Biaya jasa pihak ketiga 2.821.793 3.294.180 Third-party fee
Pungutan LPS tahunan 2.795.206 - Annual fee LPS
Pemakaian listrik, gas dan air minum 2.168.980 2.335.306 Electricity, gases and waters
Transportasi 1.872.484 1.839.235 Transportation
Barang cetakan dan alat tulis 1.622.957 2.724.187 Printing items and stationery
Biaya iuran lainnya 1.158.723 1.127.247 Other contribution fees
Biaya tanggung jawab sosial perusahaan 433.028 1.208.652 Corporate social responsibility expense
Pemasaran 219.097 71.102 Marketing
Biaya kurir 129.643 160.489 Courier expenses
Surat kabar dan majalah 38.597 43.154 Newspaper and magazines
Benda pos dan materai 17.615 19.315 Postage and stamp
Jumlah 228.136.558 203.382.859 Total
Biaya umum lainnya terutama terdiri dari biaya Other general expenses mainly consist of security
keamanan dan kebersihan, biaya fotokopi dan biaya and cleaning expenses, photocopy expenses and
entertainment yang secara individual nilainya tidak entertainment expenses with insignificant individual
signifikan. balances.
121
Page 691
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
37. BEBAN TENAGA KERJA 37. PERSONNEL EXPENSES
Untuk tahun yang berakhir pada
tanggal 31 Desember/
For the year ended December 31,
2025 2024
Gaji dan tunjangan 143.915.037 128.235.988 Salaries and allowance
Pesangon dan biaya Severance pay and other
apresiasi lainnya 2.139.332 1.551.547 appreciation expense
Biaya jasa tenaga kerja 11.439.795 10.860.684 Outsourcing service expenses
Imbalan pasca kerja 12.303.201 10.183.947 Post-employment benefits
Tunjangan Hari Raya dan bonus 20.361.755 20.282.112 Holiday entitlements and bonuses
Biaya jaminan kesehatan dan pensiun 3.285.053 3.931.446 Health and pension insurance
Lembur 448.010 573.351 Overtime
Jumlah 193.892.183 175.619.075 Total
Termasuk dalam beban tenaga kerja adalah Included in the personnel expenses are
kompensasi yang diberikan kepada manajemen dan compensation to key management and employees
karyawan kunci (Catatan 42). (Note 42).
38. BEBAN OPERASIONAL LAINNYA - LAIN-LAIN 38. OTHER OPERATING EXPENSES - OTHERS
Untuk tahun yang berakhir pada
tanggal 31 Desember/
For the year ended December 31,
2025 2024
Rugi transaksi valuta asing 73.321.534 69.013.125 Loss on foreign exchange transaction
Rugi atas modifikasi pinjaman
yang diberikan 15.878.158 28.507.017 Loss on loan modification
Biaya penghapus-bukuan Loan insurance receivables
tagihan asuransi kredit 6.192.001 2.372.473 write-off expenses
Beban administrasi dan kliring 4.577.112 6.005.678 Administration and clearing expenses
Beban membership ATM dan ATM membership and annual
iuran tahunan ATM 3.273.080 3.777.828 fee ATM expenses
Beban pajak 2.631.249 1.555.767 Tax expenses
Biaya provisi dan komisi dana 2.437.231 1.714.315 Provision and commission funds
(Pendapatan)/kerugian belum direalisasi Unrealised (gain)/loss from
atas transaksi derivatif (1.293.924) 4.007.100 derivatives transactions
Beban parkir dan tol 1.076.025 1.081.773 Parking and toll expenses
Beban pemasaran 786.322 608.113 Marketing expenses
Beban representasi Representation and
dan jamuan 613.738 403.297 entertainment expenses
Biaya operasional lainnya 345.754 327.491 Other operational expenses
Beban keperluan kantor 133.473 152.600 Office supplies expenses
Beban sumbangan 34.368 33.600 Donation expenses
Jumlah 110.006.121 119.560.177 Total
122
Page 692
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. BEBAN (PENDAPATAN) NON-OPERASIONAL – 39. NON-OPERATING EXPENSES (INCOME) - NET
BERSIH
Untuk tahun yang berakhir pada
tanggal 31 Desember/
For the year ended December 31,
2025 2024
Pendapatan non-operasional: Non-operating income:
Laba revaluasi valuta asing (13.105.741) - Gain on foreign exchange revaluation
Laba Penjualan AYDA (8.650.483) - Gain on sale of foreclosed assets
Laba penjualan aset tetap (190.120) - Gain on sale fixed assets
Hasil sewa (188.730) (179.280) Rent income
Pendapatan lainnya (5.649.456) (4.479.589) Other income
Beban non-operasional: Non-operating expense:
Rugi penjualan AYDA 39.510.192 132.435.515 Loss on sale of foreclosed assets
Maintenance expenses
Beban pemeliharaan AYDA 28.895.294 - of foreclosed assets
Rugi penjualan aset tetap Loss on sale of fixed assets
(Catatan 15) - 1.600.153 (Note 15)
Rugi revaluasi valuta asing - 935.554 Loss on foreign exchange revaluation
Penurunan nilai aset tetap Impairment of fixed assets
(Catatan 15) - 10.176.913 (Note 15)
Beban non-operasional lainnya 18.993.945 3.820.658 Other non-operational expenses
Beban non-operasional - bersih 59.614.901 144.309.924 Non-operating expenses - net
Pendapatan lainnya terutama terdiri dari diskon Other income mainly consist of discount on voucher
pembelian kupon belanja dan lebih voucher program purchase and surplus from savings program
tabungan. vouchers.
Beban non operasional lainnya terutama terdiri dari Other non-operational expenses mainly consist of
biaya gathering hari raya dan administrasi lelang holiday gathering and auction administration fees
yang secara individual nilainya tidak signifikan. with insignificant individual balances.
40. LABA PER SAHAM 40. INCOME PER SHARE
Laba per saham dasar dihitung dengan membagi Basic income per share is calculated by dividing the
laba tahun berjalan yang dapat diatribusikan kepada income for the year attributable to the Bank’s
pemilik Bank dengan jumlah rata-rata tertimbang shareholders with the weighted-average number of
saham biasa yang beredar pada tahun bersangkutan. ordinary shares outstanding during the year.
Laba per saham dilusian dihitung dengan membagi Diluted income per share is calculated by dividing net
laba bersih dengan rata-rata tertimbang jumlah income by the weighted average number of shares
saham yang beredar ditambah dengan rata-rata outstanding plus the weighted average number of
tertimbang jumlah saham yang akan diterbitkan atas shares outstanding which would be issued on the
konversi efek yang berpotensi saham yang bersifat conversion of the dilutive potential shares.
dilutif.
123
Page 693
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. LABA PER SAHAM (lanjutan) 40. INCOME PER SHARE (continued)
Untuk tahun yang berakhir pada
tanggal 31 Desember/
For the year ended December 31,
2025 2024
Laba tahun berjalan yang Income for the year
dapat diatribusikan kepada pemilik attributable to equity holders of the
Entitas Induk untuk Parent Company to be accounted
perhitungan laba per saham for basic and diluted earnings
dasar dan dilusian 131.744.927 117.859.238 per share
Jumlah rata-rata tertimbang Weighted-average common stock
saham biasa untuk for computation of basic
perhitungan laba per saham dasar 18.419.419 15.848.529 earnings per share
Jumlah waran yang beredar Outstanding warrants for
untuk perhitungan laba computation of
per saham - 2.573.372 basic earnings per share
Jumlah rata-rata tertimbang Weighted-average common stock
saham biasa untuk perhitungan for computation of diluted
laba per saham dilusian 18.419.419 15.848.529 earnings per share
Laba per saham dasar Basic income per share
(dalam Rupiah penuh) 7,15 7,44 (in Rupiah full amount)
Laba per saham dasar dilusian Diluted income per share
(dalam Rupiah penuh) 7,15 7,44 (in Rupiah full amount)
41. TRANSAKSI NON-KAS 41. NON-CASH TRANSACTIONS
Transaksi non-kas dari rekonsiliasi liabilitas yang Non-cash transaction from net debt reconciliation
timbul dari aktivitas pendanaan adalah sebagai affected from financing activities as it follows:
berikut:
31 Desember/December 31, 2025
Perubahan
Saldo awal/ Arus kas/ non-kas/ Saldo akhir/
Beginning Balance Cash flow Non-cash activity Ending Balance
Efek-efek yang diterbitkan 2.289.412.649 1.650.000.000 (17.031.510) 3.922.381.139 Securities Issued
Liabilitas sewa 39.811.304 (15.948.812) 4.825.521 28.688.013 Lease liabilities
Jumlah 2.329.223.953 1.634.051.188 (12.205.989) 3.951.069.152 Total
31 Desember/December 31, 2024
Perubahan
Saldo awal/ Arus kas/ non-kas/ Saldo akhir/
Beginning Balance Cash flow Non-cash activity Ending Balance
Efek-efek yang diterbitkan 1.347.639.528 950.000.000 (8.226.879) 2.289.412.649 Securities Issued
Liabilitas sewa 47.309.526 (12.635.205) 5.136.983 39.811.304 Lease liabilities
Jumlah 1.394.949.054 937.364.795 (3.089.896) 2.329.223.953 Total
124
Page 694
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. INFORMASI MENGENAI PIHAK-PIHAK BERELASI 42. INFORMATION OF RELATED PARTIES
Sifat Hubungan Nature of Relationship
Pihak-pihak berelasi adalah perusahaan dan Related parties are companies and individuals who
perorangan yang mempunyai keterkaitan have ownership or management relationship directly
kepemilikan atau kepengurusan secara langsung or indirectly with the Bank as stated in Note 2af.
maupun tidak langsung dengan Bank sebagaimana
diungkapkan pada Catatan 2af.
Pihak berelasi/ Sifat dari hubungan/ Sifat dari transaksi/
Related parties Nature of relationship Nature of transaction
PT Victoria Investama Tbk Pemegang saham/Shareholder Simpanan nasabah/Deposits from
customers,
PT Bank Victoria Syariah*) Entitas asosiasi/Associate entity Simpanan dari bank lain/Deposits
from other banks
PT Victoria Sekuritas Indonesia Dimiliki oleh pemegang saham Pinjaman yang diberikan/Loans
utama/Under common control
PT Victoria Insurance Tbk Dimiliki oleh pemegang saham Simpanan nasabah,pinjaman yang
utama/Under common control diberikan, asuransi aset
tetap dan asuransi kas/
Deposits from customers,
loans, fixed assets insurance
and cash insurance
PT Victoria Alife Indonesia Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from
utama/Under common control customers
PT Victoria Manajemen Investasi Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from
utama/Under common control customers
PT Merak Energi Indonesia Dimiliki oleh pemegang saham Simpanan nasabah, pinjaman yang
utama/Under common control diberikan/Deposits from customers,
loans
PT Tri Daya Investindo (d/h Dimiliki oleh pemegang saham Simpanan nasabah, pinjaman yang
PT BIP Tri Daya Propertindo) utama/Under common control diberikan/Deposits from customers,
loans
PT Grha Swahita Dimiliki oleh pemegang saham Simpanan nasabah, pinjaman yang
utama/Under common control diberikan/Deposits from customers,
loans
PT Padi Unggul Indonesia Dimiliki oleh pemegang saham Simpanan nasabah/ Deposit from
utama/Under common control customers
PT BIP Loka Kencana Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from
utama/Under common control customers
PT BIP Sentosa Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from
utama/Under common control customers
PT Studio One Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from
utama/Under common control customers
PT Asri Kencana Gemilang Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from
utama/Under common control customers
PT Artoda Karya Gemilang Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from
utama/Under common control customers
125
Page 695
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. INFORMASI MENGENAI PIHAK-PIHAK BERELASI 42. INFORMATION OF RELATED PARTIES
(lanjutan) (continued)
Sifat Hubungan (lanjutan) Nature of Relationship (continued)
Pihak berelasi/ Sifat dari hubungan/ Sifat dari transaksi/
Related parties Nature of relationship Nature of transaction
PT Bhuwanatala Indah Permai Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from
utama/Under common control customers
PT Frogurt Sari Indonesia Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from
utama/Under common control customers
PT Emperor Finance Indonesia Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from
utama/Under common control customers
PT Grata Mulia Pratama Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from
utama/Under common control customers
PT Putra Asih Laksana Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from
utama/Under common control customers
PT Suryayudha Investindo Cipta Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from
utama/Under common control customers
PT GMT Investama Mandiri Tbk Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from
utama/Under common control customers
PT Dwimagna Kapital Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from
utama/Under common control customers
PT Magna Investa Mandiri Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from
utama/Under common control customers
PT Bintang Jaya Bara Sentosa Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from
utama/Under common control customers
PT BIP Boga Entertainment Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from
utama/Under common control customers
PT Boga Inti Cita Rasa Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from
(d/h PT BIP Boga Permai) utama/Under common control customers
PT Bumi Semesta Lestari Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from
utama/Under common control customers
PT Prolestari Mega Persada Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from
utama/Under common control customers
PT Regis Pratama Indonesia Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from
utama/Under common control customers
PT Surya Cakra Multi Sarana Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from
utama/Under common control customers
PT Verena Kapital Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from
utama/Under common control customers
Chemical Asia Corp. Pte Ltd. Pemegang saham/Shareholder Simpanan nasabah/Deposits from
customers
PT Sulfindo Adiusaha Dimiliki oleh pemegang saham Simpanan nasabah, pinjaman yang
utama/Under common control diberikan/Deposits from customers,
loans
126
Page 696
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. INFORMASI MENGENAI PIHAK-PIHAK BERELASI 42. INFORMATION OF RELATED PARTIES
(lanjutan) (continued)
Sifat Hubungan (lanjutan) Nature of Relationship (continued)
Pihak berelasi/ Sifat dari hubungan/ Sifat dari transaksi/
Related parties Nature of relationship Nature of transaction
PT Cahaya Medika Health Care Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from
utama/Under common control customers
PT Dwimagna Kapital Indonesia Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from
utama/Under common control customers
PT Jaya Bhakti Mandiri Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from
utama/Under common control customers
PT Nata Patindo Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from
utama/Under common control customers
Suzanna Tanojo Pemegang saham pengendali/ Simpanan nasabah/Deposits from
Controlling Shareholder customers
Christine Tanoyo Hubungan keluarga dengan Suzanna Simpanan nasabah/Deposits from
Tanojo/Relative of Suzanna Tanojo customers
Luciana Tanoyo Hubungan keluarga dengan Suzanna Simpanan nasabah/Deposits from
Tanojo/Relative of Suzanna Tanojo customers
Dewan Komisaris, Direksi dan pejabat Manajemen dan karyawan kunci/ Simpanan nasabah, pinjaman yang
eksekutif Bank/Board of Key management and employees diberikan/Deposits from customers,
Commissioners, Directors and loans
executive officers of the Bank
Dewan Komisaris, Direksi dan pejabat Manajemen dan karyawan kunci/ Simpanan nasabah, pinjaman yang
Eksekutif Entitas Asosiasi/Board of Key management and employees diberikan/Deposits from customers,
Commissioners, Directors and loans
executive officers of Associated Entity
*) *)
Pihak berelasi di tahun 2024 Related party in 2024
Transaksi dengan pihak-pihak berelasi Transactions with related parties
Transaksi-transaksi dengan pihak-pihak berelasi Transactions with related parties are as follows:
adalah sebagai berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Aset Assets
Pinjaman yang diberikan - bruto
(Catatan 11) Loans - gross (Note 11)
PT Tri Daya Investindo 84.806.448 - PT Tri Daya Investindo
PT Sulfindo Adiusaha 65.775.284 78.087.258 PT Sulfindo Adiusaha
PT Grha Swahita 19.028.743 23.722.610 PT Grha Swahita
PT Merak Energi Indonesia 15.518.866 17.974.599 PT Merak Energi Indonesia
PT Victoria Sekuritas Indonesia 8.493.114 - PT Victoria Sekuritas Indonesia
Boards of Commissioners,
Dewan Komisaris, Direksi dan Directors and executive
pejabat eksekutif Entitas Asosiasi 2.023.387 1.617.225 officers of Associated Entity
Dewan Komisaris, Direksi dan Boards of Commissioners, Directors
pejabat eksekutif Bank 23.985.095 2.065.419 and executive officers of the Bank
Jumlah pinjaman
yang diberikan - bruto 219.630.937 123.467.111 Total loans - gross
Persentase terhadap jumlah aset 0,61% 0,40% Percentage from total assets
127
Page 697
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. INFORMASI MENGENAI PIHAK-PIHAK BERELASI 42. INFORMATION OF RELATED PARTIES
(lanjutan) (continued)
Transaksi dengan pihak-pihak berelasi (lanjutan) Transactions with related parties (continued)
Transaksi-transaksi dengan pihak-pihak berelasi Transactions with related parties are as follows:
adalah sebagai berikut: (lanjutan) (continued)
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Liabilitas Liabilities
Simpanan nasabah (Catatan 19) Deposits from customers (Note 19)
Giro 158.251.829 209.682.617 Demand deposits
Tabungan 27.031.842 33.955.891 Savings deposits
Deposito berjangka 383.483.571 323.392.414 Time deposits
Negotiable Certificate Deposit 6.388.425 104.919.517 Negotiable Certificate Deposits
Jumlah simpanan nasabah 575.155.667 671.950.439 Total deposits from customers
Simpanan dari Bank Lain (Catatan 20) Deposits from other banks (Note 20)
Giro - 532.305 Demand deposits
Efek-efek yang diterbitkan (Catatan 22) 538.660.000 147.885.000 Securities issued (Note 22)
Jumlah 1.113.815.667 820.367.744 Total
Persentase terhadap jumlah liabilitas 3,50% 3,03% Percentage from total liabilities
Untuk tahun yang berakhir pada
tanggal 31 Desember/
For the year ended December 31,
2025 2024
Pendapatan bunga (Catatan 32) Interest income (Note 32)
PT Sulfindo Adiusaha 5.870.048 7.948.007 PT Sulfindo Adiusaha
PT Merak Energi Indonesia 1.355.568 1.365.636 PT Merak Energi Indonesia
PT Grha Swahita 1.148.849 3.652.001 PT Grha Swahita
PT Tri Daya Investindo 582.122 - PT Tri Daya Investindo
PT Victoria Sekuritas Indonesia 29.052 - PT Victoria Sekuritas Indonesia
PT Cahaya Medika Health Care 161 2.887 PT Cahaya Medika Health Care
PT Victoria Insurance Tbk - 2.053 PT Victoria Insurance Tbk
PT Jaya Bhakti Mandiri - 1.730 PT Jaya Bhakti Mandiri
Boards of Commissioners,
Dewan Komisaris, Direksi dan Directors and executive
pejabat eksekutif Entitas Asosiasi 1.262.218 310.571 officers of Associated Entity
Dewan Komisaris, Direksi dan Boards of Commissioners, Directors
pejabat eksekutif Bank 1.027.051 47.328 and executive officers of the Bank
Jumlah 11.275.069 13.330.213 Total
Persentase terhadap jumlah Percentage from
pendapatan bunga 0,49% 0,64% total interest income
Beban bunga (Catatan 33) Interest expenses (Note 33)
Giro 6.205.773 13.215.461 Demand deposits
Tabungan 804.714 798.248 Savings deposits
Deposito berjangka 17.897.451 27.473.806 Time deposits
Jumlah 24.907.938 41.487.515 Total
Persentase terhadap jumlah Percentage from total interest
beban bunga 1,43% 2,72% expenses
128
Page 698
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. INFORMASI MENGENAI PIHAK-PIHAK BERELASI 42. INFORMATION OF RELATED PARTIES
(lanjutan) (continued)
Transaksi dengan pihak-pihak berelasi (lanjutan) Transactions with related parties (continued)
Transaksi-transaksi dengan pihak-pihak berelasi Transactions with related parties are as follows:
adalah sebagai berikut: (lanjutan) (continued)
Untuk tahun yang berakhir pada
tanggal 31 Desember/
For the year ended December 31,
2025 2024
Beban tenaga kerja (Catatan 37) Personnel expenses (Note 37)
Gaji dan tunjangan Dewan Salaries and allowances of the Boards of
Komisaris 5.503.441 4.973.541 Commissioners
Gaji dan tunjangan Dewan Salaries and allowances of the Boards of
Direksi 18.958.941 16.706.700 Directors
Gaji dan tunjangan Pejabat Salaries and allowances of the Executive
Eksekutif 36.469.655 28.829.719 Officers
Jumlah 60.932.037 50.509.960 Total
Persentase terhadap jumlah Percentage from
beban tenaga kerja 31,43% 28,76% total personnel expenses
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Liabilitas komitmen dan Liabilities commitments and
kontinjensi (Catatan 43) contingencies (Note 43)
Fasilitas pinjaman yang belum
digunakan Unused loans facilities
PT Grha Swahita (2.337.668) (166.240) PT Grha Swahita
PT Cahaya Medika Health Care (2.000.000) - PT Cahaya Medika Health Care
PT Victoria Sekuritas Indonesia (1.506.886) - PT Victoria Sekuritas Indonesia
Dewan Komisaris, Direksi dan Boards of Commissioners, Directors
pejabat eksekutif and executive officers of
Entitas Asosiasi (1.790.659) (3.433.804) Associated Entity
Dewan Komisaris, Direksi dan Boards of Commissioners, Directors
pejabat eksekutif Bank (3.489.833) - and executive officers of the Bank
Garansi yang diterbitkan - Guarantees issued -
pihak berelasi related parties
PT Victoria Alife Indonesia - (271.300) PT Victoria Alife Indonesia
Jumlah (11.125.046) (3.871.344) Total
Persentase terhadap jumlah liabilitas Percentage from total commitments
komitmen dan kontinjensi - bersih 0,14% 0,08% and contingencies liabilities - net
129
Page 699
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. INFORMASI MENGENAI PIHAK-PIHAK BERELASI 42. INFORMATION OF RELATED PARTIES
(lanjutan) (continued)
Transaksi dengan pihak-pihak berelasi (lanjutan) Transactions with related parties (continued)
Tabel berikut merupakan kisaran tingkat suku bunga The following table summarises the range of
kontraktual per tahun atas transaksi dengan pihak- contractual interest rates per annum for transactions
pihak berelasi untuk tahun yang berakhir pada with related parties for the year ended December 31,
tanggal 31 Desember 2025 dan 2024: 2025 and 2024:
Tingkat suku bunga/
Interest rate,
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Aset Assets
Pinjaman yang diberikan - bersih
(Catatan 11) 5,25% - 11,00% 5,25% - 10,50% Loans - net (Note 11)
Liabilitas Liabilities
Simpanan nasabah (Catatan 19) Deposits from customers (Note 19)
Giro 0,25% - 5,75% 0,00% - 6,50% Demand deposits
Tabungan 0,25% - 6,00% 0,00% - 5,00% Savings deposits
Deposito berjangka 0,25% - 7,50% 0,25% - 8,00% Time deposits
Negotiable Certificated Deposit 7,00% 6,50% - 7,00% Negotiable Certificate of Deposits
Simpanan dari bank lain (Catatan 20) Deposits from other bank (Note 20)
Giro 0,00% 0,50% - 1,50% Demand deposits
Efek-efek yang diterbitkan (Catatan 22) 9,00% - 11,75% 10,75% - 11,75% Securities issued (Note 22)
Bank memberikan kompensasi kepada Dewan The Bank provided compensation to Board of
Komisaris, Direksi dan pejabat eksekutif untuk tahun Commissioners, Directors and executive officers for
yang berakhir pada tanggal 31 Desember 2025 dan the year ended December 31, 2025 and 2024 as
2024 sebagai berikut: follows:
Untuk tahun yang berakhir pada
tanggal 31 Desember/
For the year ended December 31,
2025 2024
Dewan Komisaris: Board of Commissioners:
Gaji 4.118.501 3.908.758 Salaries
Tunjangan akhir tahun 387.763 374.357 Year End Allowances
Tunjangan Hari Raya 385.149 352.193 Holiday Entitlements
Bonus 612.029 338.233 Bonuses
Direksi: Directors:
Gaji 14.369.211 13.228.393 Salaries
Tunjangan akhir tahun 1.235.714 1.128.572 Year End Allowances
Tunjangan Hari Raya 1.157.319 1.019.695 Holiday Entitlements
Bonus 2.196.696 1.330.040 Bonuses
Pejabat eksekutif: Executive officers:
Gaji 28.323.676 22.766.951 Salaries
Tunjangan akhir tahun 2.389.387 1.994.918 Year End Allowances
Tunjangan Hari Raya 2.315.867 1.922.027 Holiday Entitlements
Bonus 3.440.725 2.145.823 Bonuses
Jumlah 60.932.037 50.509.960 Total
130
Page 700
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. INFORMASI MENGENAI PIHAK-PIHAK BERELASI 42. INFORMATION OF RELATED PARTIES
(lanjutan) (continued)
Transaksi dengan pihak-pihak berelasi (lanjutan) Transactions with related parties (continued)
Tidak ada kompensasi dalam bentuk imbalan There are no compensation of post-employment
pasca kerja, imbalan kerja jangka panjang lainnya, benefits, other long-term benefits, termination
pesangon pemutusan kontrak kerja dan benefits and share-based payment to the Boards of
pembayaran berbasis saham kepada Dewan Commisioners and Directors.
Komisaris dan Direksi.
43. KOMITMEN DAN KONTINJENSI 43. COMMITMENTS AND CONTINGENCIES
Ikhtisar komitmen dan kontinjensi Bank yang The following is the summary of the Bank's
dinyatakan dalam nilai kontrak adalah sebagai commitments and contingencies at contractual
berikut: amounts:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Komitmen Commitments
Liabilitas komitmen: Commitment liabilities:
Fasilitas pinjaman yang belum Unused
digunakan: loan facilities:
Pihak berelasi (Catatan 42) (11.125.046) (3.600.044) Related parties (Note 42)
Pihak ketiga (6.811.508.409) (4.657.963.621) Third parties
Liabilitas komitmen - bersih (6.822.633.455) (4.661.563.665) Commitment liabilities - net
Kontinjensi Contingencies
Tagihan kontinjensi: Contingent receivables:
Pendapatan bunga atas pinjaman Interest receivables on non-performing
bermasalah - pihak ketiga 212.799.127 263.554.741 loans - third parties
Liabilitas kontinjensi: Contingent liabilities:
Garansi yang diterbitkan: Guarantees issued:
Pihak berelasi (Catatan 42) - (271.300) Related parties (Note 42)
Pihak ketiga (179.024.353) (521.871.689) Third parties
Letter of Credit (11.624.507) (169.275.405) Letter of Credit
Kontinjensi - bersih 22.150.267 (427.863.653) Contingencies - net
Jumlah liabilitas komitmen dan Total commitment and
kontinjensi - bersih (6.800.483.188) (5.089.427.318) contingencies liabilities - net
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there are no
terdapat komitmen dan kontinjensi signifikan lainnya significant commitments and contingencies other than
selain komitmen dan kontinjensi yang telah the aforementioned commitments and contingencies.
diungkapkan di atas.
44. PERJANJIAN PENTING 44. SIGNIFICANT AGREEMENT
Perjanjian Implementasi Sistem Aplikasi Implementation of Application Integrated
Terintegrasi Transaksi Manajemen - PT Sigma Transaction Management - PT Sigma Cipta
Cipta Caraka Caraka
Pada tanggal 26 Agustus 2014, Bank dan PT Sigma On August 26, 2014, Bank and PT Sigma Cipta
Cipta Caraka telah menandatangani Perjanjian Caraka have signed Application Integrated
Aplikasi Terintegrasi Transaksi Manajemen, dimana Transaction Management, in which PT Sigma Cipta
PT Sigma Cipta Caraka setuju untuk memberikan Caraka agrees to distribute Integrated Transaction
layanan jasa untuk membuat sistem untuk operasi Management Application for Bank’s business
bisnis Bank. operation.
131
Page 701
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. PERJANJIAN PENTING (lanjutan) 44. SIGNIFICANT AGREEMENT (continued)
Perjanjian Implementasi Sistem Aplikasi Implementation of Application Integrated
Terintegrasi Transaksi Manajemen - PT Sigma Transaction Management - PT Sigma Cipta
Cipta Caraka (lanjutan) Caraka (continued)
Berdasarkan perjanjian ini, PT Sigma Cipta Caraka Based on this agreement, PT Sigma Cipta Caraka
memiliki hak dan kewajiban sebagai berikut: have right and obligation as follows:
1. PT Sigma Cipta Caraka berhak mendapatkan 1. PT Sigma Cipta Caraka is entitled to receive
pembayaran dari Bank; payment from the Bank;
2. PT Sigma Cipta Caraka wajib memberikan 2. PT Sigma Cipta Caraka is obligated to give the
lisensi aplikasi kepada Bank; license of the application to the Bank;
3. PT Sigma Cipta Caraka wajib membuat aplikasi 3. PT Sigma Cipta Caraka is obligated to customize
sesuai dengan keinginan Bank; the application according to Bank’s request;
4. PT Sigma Cipta Caraka wajib membuat laporan 4. PT Sigma Cipta Caraka is obligated to make
kemajuan proses implementasi; dan official report for implementation process
progress; and
5. PT Sigma Cipta Caraka wajib memastikan 5. PT Sigma Cipta Caraka is obligated to ensure the
program telah benar untuk mencegah programs to prevent errors.
kesalahan.
Berdasarkan Addendum VI No.461/SCC/BVIC/B/19 According to Addendum VI No.461/SCC/BVIC/B/19
tanggal 24 Juli 2019, jangka waktu perjanjian diubah dated July 24, 2019, the term of the agreement was
menjadi tanpa jangka waktu hingga salah satu pihak changed to no time period until one of the party
melakukan pengakhiran perjanjian. terminates the agreement.
Biaya jasa yang telah dibayarkan sampai dengan Service fees paid as of December 31, 2025 and 2024
31 Desember 2025 dan 2024 adalah sebesar: are amounted:
Untuk tahun yang berakhir pada
tanggal 31 Desember/
For the year ended December 31,
2025 2024
Rupiah 5.027.080 6.928.248 Rupiah
Perjanjian Implementasi Sistem Aplikasi Implementation of Application Integrated
Terintegrasi Transaksi Manajemen - PT Panen Transaction Management - PT Panen Berkah
Berkah Solusi Solusi
Pada tanggal 21 Juni 2022, Bank dan PT Panen On June 21, 2022, the Bank and PT Panen Berkah
Berkah Solusi telah menandatangani Perjanjian Solusi has signed an AS400 Server Maintenance
Pemeliharaan Server AS400, dimana PT Panen Agreement, whereby PT Panen Berkah Solusi agreed
Berkah Solusi setuju untuk memberikan layanan jasa to provide AS400 server maintenance services for the
pemeliharaan server AS400 untuk operasi Bank. Bank's operations.
132
Page 702
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. PERJANJIAN PENTING (lanjutan) 44. SIGNIFICANT AGREEMENT (continued)
Perjanjian Implementasi Sistem Aplikasi Implementation of Application Integrated
Terintegrasi Transaksi Manajemen - PT Panen Transaction Management - PT Panen Berkah
Berkah Solusi (lanjutan) Solusi (continued)
Berdasarkan perjanjian ini, PT Panen Berkah Solusi Based on this agreement, PT Panen Berkah Solusi
memiliki hak dan kewajiban sebagai berikut: has the following rights and obligations:
1. PT Panen Berkah Solusi berhak mendapatkan 1. PT Panen Berkah Solusi is entitled to receive
pembayaran dari Bank; payment from the Bank;
2. PT Panen Berkah Solusi, wajib menyediakan 2. PT Panen Berkah Solusi, is required to provide
jasa tenaga kerja sesuai kemampuan teknis; labor services according to technical capabilities;
3. PT Panen Berkah Solusi, wajib memberikan 3. PT Panen Berkah Solusi, is required to provide
informasi tertulis kepada Bank yang diperlukan written information to the Bank that is needed in
dalam penyelesaian tugas; completing the task;
4. PT Panen Berkah Solusi, wajib mengirimkan 4. PT Panen Berkah Solusi, must send spare parts
suku cadang kepada Bank; to the Bank;
5. PT Panen Berkah Solusi, wajib melakukan 5. PT Panen Berkah Solusi, must visit every two
kunjungan setiap dua bulan untuk melakukan months to check all devices;
pengecekan pada semua perangkat;
6. PT Panen Berkah Solusi, berhak melakukan 6. PT Panen Berkah Solusi, has the right to bill for
penagihan atas jasa penyediaan suku cadang; spare parts supply services;
7. PT Panen Berkah Solusi, wajib menyediakan 7. PT Panen Berkah Solusi, must provide all the
semua kebutuhan suku cadang yang diperlukan spare parts needed for machine repair;
dalam rangka perbaikan mesin;
8. PT Panen Berkah Solusi bersedia di audit oleh 8. PT Panen Berkah Solusi is willing to be audited by
auditor internal Bank atau Otoritas Jasa the Bank's internal auditor or the Financial
Keuangan atau pihak eksternal yang ditunjuk Services Authority or an external party appointed
oleh Bank; dan by the Bank; and
9. PT Panen Berkah Solusi, wajib melaporkan 9. PT Panen Berkah Solusi, is required to report to
kepada Bank setiap kejadian kritis yang dapat the Bank every critical incident that may result in
mengakibatkan kerugian/menganggu losses/disturb the smooth operation of the Bank.
kelancaran operasional Bank.
Surat perjanjian tertanggal 21 Juni 2022 pada The agreement dated June 21, 2022 on the
terhadap perjanjian kerja sama antara Bank agreement between the Bank and PT Panen Berkah
dan PT Panen Berkah Solusi pada Solusi under No.016/SPK/PBS/VI/2022 states that the
No.016/SPK/PBS/VI/2022 bahwa jangka waktu term
perjanjian adalah sejak tanggal 21 Juni 2022 sampai of the agreement is from June 21, 2022 until
dengan 20 Juni 2023, sebagaimana June 20, 2023, as amended in the Agreement
telah diubah pada Adendum perjanjian Addendum No. 0309/PBS/SPK/VI/2025 dated
No. 0309/PBS/SPK/VI/2025 tanggal 20 Juni 2025, June 20, 2025, the term of the agreement is from
jangka waktu perjanjian adalah sejak tanggal 20 Juni June 20, 2025 until June 19, 2026.
2025 sampai dengan 19 Juni 2026.
133
Page 703
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. PERJANJIAN PENTING (lanjutan) 44. SIGNIFICANT AGREEMENT (continued)
Perjanjian Implementasi Sistem Aplikasi Implementation of Application Integrated
Terintegrasi Transaksi Manajemen - PT Panen Transaction Management - PT Panen Berkah
Berkah Solusi (lanjutan) Solusi (continued)
Biaya jasa yang telah dibayarkan sampai dengan Service fees paid as of December 31, 2025 and 2024
31 Desember 2025 dan 2024 yang termasuk dalam are amounted included in this agreement are
perjanjian ini adalah sebesar: amounted:
Untuk tahun yang berakhir pada
tanggal 31 Desember/
For the year ended December 31,
2025 2024
Rupiah 184.210 640.494 Rupiah
Perjanjian Kerjasama Revamp Mobile Banking, Agreement of Revamp of Mobile Banking, Internet
Internet Banking, dan Internet Banking Bisnis - Banking, and Business Internet Banking -
PT Infosys Solusi Terpadu PT Infosys Solusi Terpadu
Pada tanggal 20 Agustus 2021, Bank dan PT Infosys On August 20, 2021, the Bank and PT Infosys Solusi
Solusi Terpadu telah menandatangani Perjanjian Terpadu signed a Cooperation Agreement for the
Kerjasama Revamp Mobile Banking, Internet Revamp of Mobile Banking, Internet Banking, and
Banking, dan Internet Banking Bisnis, dimana Business Internet Banking, whereby PT Infosys
PT Infosys Solusi Terpadu setuju untuk memberikan Solusi Terpadu agreed to provide revamp services for
layanan Revamp Mobile Banking, Internet Banking, Mobile Banking, Internet Banking, and Business
dan Internet Banking Bisnis untuk operasi Bank. Internet Banking for the Bank's operations.
Berdasarkan perjanjian ini, PT Infosys Solusi Based on this agreement, PT Infosys Solusi Terpadu
Terpadu memiliki hak dan kewajiban sebagai berikut: has the following rights and obligations:
1. PT Infosys Solusi Terpadu berhak mendapatkan 1. PT Infosys Solusi Terpadu is entitled to receive
pembayaran dari Bank; payment from the Bank;
2. PT Infosys Solusi Terpadu wajib menjamin 2. PT Infosys Solusi Terpadu is required to ensure
ketersediaan sumber daya untuk pengembangan the availability of resources for the development of
aplikasi Digital Application platform; the Digital Application platform;
3. PT Infosys Solusi Terpadu wajib memberikan 3. PT Infosys Solusi Terpadu is required to provide
layanan support dan maintenance selama masa support and maintenance services during the post-
post implementation maksimal 1 (satu) bulan implementation period for a maximum of
setelah Go-Live; 1 (one) month after Go-Live;
4. PT Infosys Solusi Terpadu wajib memberikan 4. PT Infosys Solusi Terpadu is required to provide
garansi aplikasi selama 6 (enam) bulan, setelah an application warranty for 6 (six) months after Live
Live Production; Production;
5. PT Infosys Solusi Terpadu wajib memberikan 5. PT Infosys Solusi Terpadu is required to provide
support 7 x 24 jam apabila terjadi permasalahan; 24/7 support in the event of any issues;
6. PT Infosys Solusi Terpadu wajib menyelesaikan 6. PT Infosys Solusi Terpadu is required to complete
pekerjaan sesuai dengan jangka waktu yang the work within the specified timeframe;
telah ditentukan;
7. PT Infosys Solusi Terpadu wajib memberikan 7. PT Infosys Solusi Terpadu is required to provide
dokumentasi perangkat lunak, termasuk source software documentation, including source code,
code serta dokumentasi sistem dan petunjuk system documentation, and technical usage
teknis penggunaan, termasuk didalamnya untuk guidelines, as well as an installation guide version
memberikan instalasi guide version di mesin for the development environment;
development;
8. PT Infosys Terpadu menjamin bahwa perangkat 8. PT Infosys Solusi Terpadu guarantees that the
lunak tidak mengandung backdoor yang software does not contain any backdoor that would
memungkinkan akses oleh pihak yang tidak allow unauthorised access to the Bank’s systems
berwenang ke dalam sistem dan data Bank; and data;
134
Page 704
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. PERJANJIAN PENTING (lanjutan) 44. SIGNIFICANT AGREEMENT (continued)
Perjanjian Kerjasama Revamp Mobile Banking, Agreement of Revamp of Mobile Banking, Internet
Internet Banking, dan Internet Banking Bisnis - Banking, and Business Internet Banking -
PT Infosys Solusi Terpadu (lanjutan) PT Infosys Solusi Terpadu (continued)
9. PT Infosys Terpadu wajib mendapatkan 9. PT Infosys Solusi Terpadu is required to obtain
persetujuan tertulis dari Bank, jika melakukan written approval from the Bank if it intends to
pengalihan sebagian pekerjaan kepada delegate part of the work to a subcontractor;
subkontraktor;
10. PT Infosys Terpadu bersedia diaudit oleh auditor 10. PT Infosys Solusi Terpadu agrees to be audited by
internal Bank, atau Otoritas Jasa Keuangan atau the Bank’s internal auditor, the Financial Services
pihak eksternal yang ditunjuk oleh Bank; dan Authority, or an external party appointed by the
11. PT Infosys Terpadu wajib melaporkan setiap Bank; and
kejadian kritis yang dapat mengakibatkan 11. PT Infosys Solusi Terpadu is required to report
kerugian dan/atau mengganggu kelancaran any critical incidents that may result in losses
operasional Bank. and/or disrupt the Bank’s operations.
Berdasarkan Addendum Pertama Based on the First Addendum
No. 004/DIR-VICT/PKS/11/24 tanggal 28 November No. 004/DIR-VICT/PKS/11/24 dated November 28,
2024, terdapat perubahan tentang Persyaratan 2024, there are changes to the Technical
Teknis dan penambahan ketentuan mengenai Requirements and the addition of provisions
Timeline pengerjaan dalam perjanjian kerjasama ini. regarding the Project Timeline in this cooperation
Jangka waktu perjanjian adalah tiga tahun sejak agreement. The term of the agreement is three years
penandatangan perjanjian dengan perpanjangan from the signing date, with the initial term being
jangka waktu awal akan diperpanjang secara automatically extended each time for an additional
otomatis setiap kali untuk jangka waktu 1 (satu) tahun 1 (one) year.
berikutnya.
Biaya jasa yang telah dibayarkan sampai dengan Service fees paid as of December 31, 2025 and 2024
31 Desember 2025 dan 2024 adalah sebesar: are amounted:
Untuk tahun yang berakhir pada
tanggal 31 Desember/
For the year ended December 31,
2025 2024
Rupiah 1.455.697 3.881.149 Rupiah
Perjanjian Pemeliharaan Sistem dan Pembelian System Maintenance and Purchase License
Lisensi Treasury Opics – PT Sinergi Inti Solusi Agreement of Treasury Opics – PT Sinergi Inti
Solusi
Pada tanggal 22 Februari 2023, Bank dan PT Sinergi On February 22, 2023, the Bank and PT Sinergi Inti
Inti Solusi telah menandatangani Perjanjian Solusi signed a Cooperation Agreement for System
Kerjasama Pemeliharaan Sistem dan Pembelian Maintenance and Purchase License Agreement of
Lisensi Treasury Opics, dimana Treasury Opics, whereby PT Sinergi Inti Solusi
PT Sinergi Inti Solusi setuju untuk memberikan agreed to provide services for system maintenance
layanan pemeliharaan sistem dan lisensi Treasury and license agreement of Treasury Opics.
Opics.
135
Page 705
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. PERJANJIAN PENTING (lanjutan) 44. SIGNIFICANT AGREEMENT (continued)
Perjanjian Pemeliharaan Sistem dan Pembelian System Maintenance and Purchase License
Lisensi Treasury Opics – PT Sinergi Inti Solusi Agreement of Treasury Opics – PT Sinergi Inti
(lanjutan) Solusi (continued)
Berdasarkan perjanjian ini, PT Sinergi Inti Solusi Based on this agreement, PT Sinergi Inti Solusi has
memiliki hak dan kewajiban sebagai berikut : the following rights and obligations:
1. PT Sinergi Inti Solusi berhak mendapatkan 1. PT Sinergi Inti Solusi is entitled to receive
pembayaran dari Bank; payment from the Bank;
2. PT Sinergi Inti Solusi akan menyediakan layanan 2. PT Sinergi Inti Solusi will provide services to the
kepada Bank dengan syarat-syarat dan Bank under the terms and conditions agreed
ketentuan-ketentuan sesuai kesepakatan; upon;
3. PT Sinergi Inti Solusi memberikan lisensi kepada 3. PT Sinergi Inti Solusi grants the Bank a license for
Bank atas sistem dan bahan-bahan pendukung; the system and supporting materials;
4. PT Sinergi Inti Solusi akan melakukan 4. PT Sinergi Inti Solusi will perform corrective
pemeliharaan corrective dalam waktu 2 (dua) maintenance within 2 (two) weeks and place 2
minggu dan penempatan 2 (dua) PIC di Bank (two) PICs at the Bank to prevent errors during
untuk mencegah terjadinya error dalam hal maintenance;
pemeliharaan;
5. PT Sinergi Inti Solusi menjamin bahwa sistem 5. PT Sinergi Inti Solusi guarantees that the system
akan berfungsi sesuai dengan bahan pendukung; will function as per the supporting materials;
6. PT Sinergi Inti Solusi akan menyusun log 6. PT Sinergi Inti Solusi will prepare a maintenance
pemeliharaan setelah menyelesaikan layanan log after completing the maintenance and/or
pemeliharaan dan/atau perbaikan, dan repair services and submit the log to the Bank
menyerahkan log kepada Bank setiap bulan; every month;
7. PT Sinergi Inti Solusi akan menyelesaikan 7. PT Sinergi Inti Solusi will complete the service
layanan dalam waktu 24 jam setelah menerima within 24 hours after receiving an error
pemberitahuan error. Jika layanan pemeliharaan notification. If the maintenance and/or repair
dan/atau perbaikan tidak dapat diselesaikan service cannot be completed within 4 (four) hours,
dalam waktu 4 (empat) jam, maka PT Sinergi Inti PT Sinergi Inti Solusi will provide alternative
Solusi akan menyediakan peralatan alternatif dan equipment and will not charge any additional fees
tidak akan mengenakan biaya tambahan kepada to the client;
klien;
8. PT Sinergi Inti Solusi akan bertanggung jawab 8. PT Sinergi Inti Solusi will be responsible for any
atas segala kerusakan yang diakibatkan oleh damages caused by events related to this
peristiwa yang terkait dengan Perjanjian ini, dan Agreement and will compensate the Bank or third
akan memberikan kompensasi kepada Bank atau parties for any costs incurred; and
pihak ketiga dari setiap biaya yang muncul; dan
9. PT Sinergi Inti Solusi bersedia diaudit oleh auditor 9. PT Sinergi Inti Solusi agrees to be audited by the
internal Bank, atau Otoritas Jasa Keuangan atau Bank’s internal auditor, the Financial Services
pihak eksternal yang ditunjuk oleh Bank. Authority, or an external party appointed by the
Bank.
Berdasarkan Perjanjian Pertama No 001/DIR- Based on the First Agreement No. 001/DIR-
VICT/PKS/02/2023 tanggal 22 Februari 2024, jangka VICT/PKS/02/2023 dated February 22, 2024, the
waktu perjanjian adalah lima tahun sejak 1 Februari term of the agreement is five years, start from
2024 sampai 31 Januari 2029. February 1, 2024, to January 31, 2029.
Biaya jasa yang telah dibayarkan sampai dengan Service fees paid as of December 31, 2025 and 2024
31 Desember 2025 dan 2024 adalah sebesar: are amounted:
Untuk tahun yang berakhir pada
tanggal 31 Desember/
For the year ended December 31,
2025 2024
Rupiah 2.209.860 4.883.440 Rupiah
136
Page 706
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. SEGMEN OPERASI 45. OPERATING SEGMENT
Berikut adalah informasi segmen Bank berdasarkan The following is the segment information of the Bank
segmen operasi: based on operating segments:
Untuk tahun yang berakhir pada
tanggal 31 Desember/
For the year ended December 31,
2025 2024
Pendapatan bunga - bersih 558.717.259 548.600.548 Interest income - net
Pendapatan operasional lainnya 533.276.856 365.735.651 Other operating income
Beban operasional lainnya (870.025.599) (621.366.151) Other operating expense
Laba operasional 221.968.516 292.970.048 Income from operations
Jumlah aset 36.201.697.084 31.045.989.252 Total assets
Jumlah liabilitas 31.832.775.864 27.112.529.594 Total liabilities
Berikut ini adalah informasi segmen Bank The following is the business segment information of
berdasarkan daerah geografis: the Bank based on geographical area:
Untuk tahun yang berakhir pada tanggal/
For the year ended
31 Desember/December 31, 2025
Jawa Tengah
& Jawa Timur
Jadetabek/ Jawa Barat/ /Central & Luar Jawa/ Jumlah/
Jadetabek West Java East Java Non Java Total
Pendapatan bunga - bersih 530.513.646 11.125.097 57.539.847 (40.461.331) 558.717.259 Interest income - net
Pendapatan operasional Other operating
lainnya 521.765.636 2.235.509 4.631.117 4.644.594 533.276.856 income
Beban penyisihan kerugian Provision for impairment
penurunan nilai aset losses on financial and
keuangan dan non-keuangan (245.874.215) (49.198.099) (19.676.296) (26.670.462) (341.419.072) non-financial assets
Beban umum dan General and administrative
administrasi, tenaga kerja, expenses, personnel
keuntungan/(kerugian) atas expenses,unrealised gain
perubahan nilai wajar dan /(loss) changes of
lain-lain (483.573.721) (11.135.905) (20.778.871) (13.118.030) (528.606.527) fair value and others
Profit (loss) from
Laba (rugi) operasional 322.831.346 (46.973.398) 21.715.797 (75.605.229) 221.968.516 operations
Beban non Non-operating
operasional - bersih (59.724.200) 2.895 63.180 43.224 (59.614.901) expense - net
Laba (rugi) sebelum beban pajak Profit (loss) before income
penghasilan 263.107.146 (46.970.503) 21.778.977 (75.562.005) 162.353.615 tax expense
Beban pajak penghasilan (30.608.688) - - - (30.608.688) Income tax expense
Laba/(rugi) bersih
tahun berjalan 232.498.458 (46.970.503) 21.778.977 (75.562.005) 131.744.927 Profit/(loss) for the year
Jumlah aset 33.969.230.937 364.483.211 1.434.364.092 433.618.844 36.201.697.084 Total assets
Jumlah liabilitas 28.849.025.318 656.254.319 1.067.725.931 1.259.770.296 31.832.775.864 Total liabilities
137
Page 707
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. SEGMEN OPERASI (lanjutan) 45. OPERATING SEGMENT (continued)
Berikut adalah informasi segmen Bank berdasarkan The following is the segment information of the Bank
segmen operasi: (lanjutan) based on operating segments: (continued)
Untuk tahun yang berakhir pada tanggal/
For the year ended
31 Desember/December 31, 2024
Jawa Tengah
& Jawa Timur
Jadetabek/ Jawa Barat/ /Central & Luar Jawa/ Jumlah/
Jadetabek West Java East Java Non Java Total
Pendapatan bunga - bersih 549.422.800 11.105.744 20.834.507 (32.762.503) 548.600.548 Interest income - net
Pendapatan operasional Other operating
lainnya 345.167.012 1.479.627 8.440.580 10.648.432 365.735.651 income
Beban penyisihan kerugian Provision for impairment
penurunan nilai aset losses on financial and
keuangan dan non-keuangan (88.683.185) (352.508) (5.464.059) (20.803.343) (115.303.095) non-financial assets
Beban umum dan General and administrative
administrasi, expenses, personnel
tenaga kerja, kerugian atas expenses, unrealised loss
perubahan nilai wajar dan changes of fair value and
lain-lain (464.044.674) (9.807.571) (20.132.236) (12.078.575) (506.063.056) others
Profit (loss) from
Laba (rugi) operasional 341.861.953 2.425.292 3.678.792 (54.995.989) 292.970.048 operations
Beban non Non-operating
operasional - bersih (144.513.536) 425 161.267 41.920 (144.309.924) expense - net
Laba (rugi) sebelum beban pajak Profit (loss) before income
penghasilan 197.348.417 2.425.717 3.840.059 (54.954.069) 148.660.124 tax expense
Beban pajak penghasilan (30.800.886) - - - (30.800.886) Income tax expense
Laba/(rugi) bersih
berjalan 166.547.531 2.425.717 3.840.059 (54.954.069) 117.859.238 Profit/(loss) for the year
Jumlah aset 29.256.279.747 292.161.024 1.159.177.057 338.371.424 31.045.989.252 Total assets
Jumlah liabilitas 24.853.241.727 318.504.148 1.017.510.824 923.272.895 27.112.529.594 Total liabilities
46. JAMINAN PEMERINTAH TERHADAP 46. GOVERNMENT GUARANTEE ON OBLIGATIONS
KEWAJIBAN PEMBAYARAN BANK UMUM OF PRIVATE BANKS
Berdasarkan Undang-Undang Republik Indonesia Based on Law No. 24 dated September 22, 2004,
No. 24 tanggal 22 September 2004, efektif sejak effective September 22, 2005, Indonesia Deposit
tanggal 22 September 2005, Lembaga Penjamin Insurance Corporation (LPS) was established to
Simpanan (LPS) dibentuk untuk menjamin kewajiban provide guarantee on certain deposits from
tertentu bank-bank umum berdasarkan program customers based on prevailing guarantee schemes.
penjaminan yang berlaku. Undang-Undang tersebut The law was changed with the Government
telah diubah dengan Peraturan Pemerintah sebagai Regulation as at the Replacement of Law No. 3 Year
Pengganti Undang-Undang No. 3 Tahun 2008, yang 2008, which was stipulated as a law since
mana telah ditetapkan menjadi Undang-Undang January 13, 2009 based on the Republic of Indonesia
sejak tanggal 13 Januari 2009 berdasarkan Undang- Law No. 7 Year 2009.
Undang Republik Indonesia No. 7 Tahun 2009.
Berdasarkan Peraturan Pemerintah Republik Based on Government of Republic of Indonesia
Indonesia No. 66/2008 tanggal 13 Oktober 2008 Regulation No. 66/2008 dated October 13, 2008
mengenai besarnya nilai simpanan yang dijamin regarding the deposit amount guaranteed by LPS, as
LPS, pada tanggal 31 Desember 2025 dan 2024, of December 31, 2025 and 2024, the deposit amount
jumlah simpanan yang dijamin LPS adalah simpanan guaranteed by LPS for every customer in a bank was
sampai dengan Rp2.000.000 untuk nasabah per a maximum of Rp2,000,000.
bank.
Bank adalah peserta dari program penjaminan The Bank is a participant of this government
tersebut dan beban premi penjaminan Pemerintah guarantee program and the premium paid for the year
yang dibayar selama tahun yang berakhir tanggal ended December 31, 2025 and 2024 amounted to
31 Desember 2025 dan 2024 masing-masing adalah Rp45,707,673 and Rp43,691,208, respectively.
sebesar Rp45.707.673 dan 43.691.208.
138
Page 708
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. MANAJEMEN RISIKO 47. RISK MANAGEMENT
Bank telah menerapkan manajemen risiko yang The Bank has implemented independent risk
independen dan sesuai dengan standar yang management and in accordance with standards that
mengacu pada POJK No. 18/POJK.03/2016 tanggal refer to POJK No. 18/POJK.03/2016 dated
16 Maret 2016 tentang Penerapan Manajemen Risiko March 16, 2016 regarding the Implementation of Risk
Bagi Bank Umum. Management for Commercial Banks.
Kegiatan usaha Bank senantiasa dihadapkan pada Bank’s business activities always faced with risks that
risiko-risiko yang berkaitan erat dengan fungsinya are closely related to its function as a financial
sebagai lembaga intermediasi keuangan. intermediary. Therefore, the Bank's operations are
Oleh karena itu, kegiatan operasional Bank dikelola properly managed so it could prevent any harm. In the
dengan baik supaya tidak menimbulkan kerugian. Di performance of the Bank's business strategy,
dalam melaksanakan strategi bisnis Bank, maka management seeks to harmonise between:
manajemen berupaya untuk dapat menyelaraskan
antara:
Pertumbuhan bisnis dan peningkatan pangsa Business growth and increased market share of
pasar kredit dan portofolio pendanaan. credit and financing portfolios.
Peningkatkan efisiensi operasional perbankan. Increasing the efficiency of banking operations.
Menjaga tingkat kebutuhan modal minimum Maintain the level of minimum capital
sesuai ketentuan otoritas. requirements pursuant to the authority.
Implementasi manajemen risiko yang Implementation of business-oriented risk
berorientasi bisnis. management.
Sebagai lembaga intermediasi keuangan, Bank As a financial intermediary institution, the Bank
menyadari bahwa semakin kompleksnya kegiatan realises that the business activity is more complex
usaha yang diikuti dengan perkembangan lingkungan and also depends with development of internal and
internal maupun eksternal sehingga meningkatkan external conditions that increase the Bank 's risk in
risiko dalam menjalankan kegiatan usahanya. conducting its business activities. Realising the risk it
Menyadari akan risiko yang dihadapi, Bank harus faces, the Bank must apply good risk management
menerapkan kebijakan manajemen risiko yang baik policy that can adapt with the changes and also
dan dapat beradaptasi dengan perubahan yang enhance the Good Corporate Governance Practice in
terjadi dan meningkatkan praktek tata kelola yang the whole activities of the Bank.
sehat (Good Corporate Governance) pada
keseluruhan lingkup aktivitas usaha.
Penerapan manajemen risiko yang efektif dengan The effective application of risk management by
mempertimbangkan segala aspek dan prinsip kehati- considering all aspects and prudential principles
hatian (prudential principles) ini bertujuan untuk which has objective to ensure that potential arises in
memastikan bahwa potensi yang timbul dalam conducting its business activities can be identified,
kegiatan usahanya dapat diidentifikasi, diukur, measured, reviewed and monitored will give
dipantau, dan dimonitor akan memberikan manfaat a benefit to increase stakeholder trust to the Bank.
berupa peningkatan kepercayaan stakeholder.
Dalam menunjang penerapan manajemen risiko, In supporting the implementation of risk management,
Bank senantiasa berupaya meningkatkan the Bank continuously improve the active monitoring
pengawasan aktif dari Dewan Komisaris dan Direksi, from the Boards of Commissioners and Directors,
antara lain melalui unit kerja dan komite untuk including establishing several permanent working
menunjang proses pengendalian risiko. Hal ini units and committee to support risks control process.
diwujudkan dengan adanya Satuan Kerja This is implemented by establishing Risk
Manajemen Risiko (SKMR) di bawah wadah Komite Management Unit (SKMR) under Risk Management
Manajemen Risiko yang berwenang dan Committee who authorise and responsible to prepare
bertanggung jawab dalam menyusun dan and decide risk management policy and its changes
menetapkan kebijakan manajemen risiko serta including risk management strategy and contingency
perubahannya termasuk strategi manajemen risiko plan if an abnormal condition happens.
dan rencana kontinjensi apabila terjadi kondisi yang
tidak diinginkan.
139
Page 709
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. MANAJEMEN RISIKO (lanjutan) 47. RISK MANAGEMENT (continued)
Selain hal tersebut di atas, terdapat komite lain yang Besides the above matters, there are other committee
bertugas untuk menangani risiko secara lebih to handle more specific risks, such as Credit
spesifik, yaitu antara lain Komite Kredit Tingkat Committee at Board of Directors level (KKD), Assets
Direksi (KKD), Assets and Liabilities Committee and Liabilities Committee (ALCO), Information
(ALCO), Komite Teknologi Sistem Informasi, System Technology Committee, whereas at the
sedangkan pada level Dewan Komisaris terdapat Board of Commissioners level, there are Risk
Komite Pemantau Risiko, Komite Nominasi dan Monitoring Committee, Nomination and
Remunerasi, Komite Audit dan Komite Tata Kelola Remuneration Committee, Audit Committee and
Terintegrasi. Integrated Corporate Governance Commitee.
Semua Dewan Komisaris dan Direksi telah mengikuti All of the Boards of Commissioners and Directors
Ujian Sertifikasi Manajemen Risiko yang passed the examination of Risk Management
diselenggarakan oleh Badan Sertifikasi Manajemen Certification that was held by the Board of Risk the
Risiko dan Lembaga Sertifikasi Profesi Perbankan. Management Certification and Banking Professional
Certification Institute.
Seiring dengan perkembangan globalisasi dan As a response with the development of globalisation
teknologi informasi, Lembaga Jasa Keuangan (LJK) and information technology, Financial Services
merupakan salah satu industri yang memiliki sistem Institution (LJK) is one of industry which has
keuangan yang sangat kompleks, dinamis, dan saling a complex, dynamic and inter-related between each
terkait antar masing-masing sektor jasa keuangan financial sector, both in product and organisation, and
baik dalam produk dan kelembagaan, maupun ownership which can increase the risk exposure.
kepemilikan yang menyebabkan meningkatnya Facing this circumstances, the implementation of risk
eksposur risiko. Menghadapi kondisi tersebut, management will be performed integratedly by
penerapan manajemen risiko akan dilakukan secara concerning all the risks, including from subsidiary and
terintegrasi dengan memperhatikan seluruh risiko, sister companies, and other financial entities included
baik yang berasal dari perusahaan anak dan in one financial conglomeration.
perusahaan terelasi (sister company), maupun
entitas lainnya yang tergabung dalam suatu
konglomerasi keuangan.
Manajemen Risiko Terintegrasi telah diterapkan Integrated Risk Management has been implemented
secara komprehensif dan efektif sesuai comprehensively and effectively in accordance
POJK No. 17/POJK.03/2014 dan SEOJK with POJK No. 17/POJK.03/2014 and SEOJK
No. 14/SEOJK.03/2015 tentang Penerapan No. 14/SEOJK.03/2015 about Implementation of
Manajemen Risiko Terintegrasi Bagi Konglomerasi Integrated Risk Management for Financial
Keuangan. Bank telah ditunjuk sebagai Entitas Conglomeration. The Bank has been appointed as the
Utama dalam hal Pengawasan Terintegrasi main entity in the Integrated Monitoring of Financial
Konglomerasi Keuangan Grup Victoria. Conglomeration is Victoria Group.
Dalam menunjang penerapan manajemen risiko In supporting the implementation of integrated risk
terintegrasi, maka Bank berupaya meningkatkan management, Bank encourage the active monitoring
pengawasan aktif Dewan Komisaris dan Direksi, by Board of Directors and Board of Commissioners,
antara lain melalui Satuan Kerja Manajemen Risiko such as through SKMRT under supervision of
Terintegrasi (SKMRT) di bawah wadah Komite Integrated Risk Monitoring Committee, whereas at the
Manajemen Risiko Terintegrasi, sedangkan pada Board of Commissioners level through the Integrated
level Dewan Komisaris terdapat Komite Tata Kelola Corporate Governance Committee.
Terintegrasi.
140
Page 710
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. MANAJEMEN RISIKO (lanjutan) 47. RISK MANAGEMENT (continued)
Risiko kredit Credit risk
Risiko kredit adalah risiko yang terjadi akibat Credit risk is the risk by debtors and/or counterparty's
kegagalan debitur dan/atau pihak lawan failure to fulfill their obligations. The objective of credit
(counterparty) dalam memenuhi kewajiban mereka. risk management is to control and manage credit risk
Tujuan dari pengelolaan risiko kredit adalah untuk exposures within acceptable parameters, while
mengendalikan dan mengelola eksposur risiko kredit optimising the return on risk.
dalam parameter yang dapat diterima, sekaligus
memaksimalkan return on risk.
Dalam mengelola risiko kredit, Bank telah memiliki In managing credit risk, the Bank has credit policies
kebijakan dan pedoman perkreditan, yang and standard operations, that are enhanced
disempurnakan secara berkala, dengan tetap periodically in accordance with independent risk
didasarkan pada prinsip pengelolaan risiko yang management principles based on OJK regulations
independen sesuai dengan peraturan OJK dan and other external regulatory and risk management
peraturan eksternal lainnya dan kebijakan policies related to credit. Management of credit risk
manajemen risiko yang terkait dengan pemberian include lending activities and other credit risk
pinjaman. Pengelolaan risiko kredit mencakup exposures such as placement, purchase of securities
aktivitas penyaluran kredit serta eksposur risiko kredit and investments, which are managed
lainnya seperti penempatan, pembelian efek-efek comprehensively at both portfolio and transaction.
dan penyertaan, yang dikelola secara komprehensif
baik pada tingkat portofolio maupun transaksi.
Bank melakukan evaluasi atas tingkat risiko kredit The Bank evaluates the credit risk level related to
terkait pemberian fasilitas kepada nasabah atau financing the customers or projects by considering
proyek dengan mempertimbangkan berbagai faktor, various factors, which include the following:
antara lain sebagai berikut:
i. Historis dan proyeksi kondisi keuangan, i. Historical and projected financial condition,
termasuk laporan posisi keuangan, laporan laba including statement of financial position, profit or
rugi, dan laporan arus kas nasabah; loss, and statement of cash flows of the
customers;
ii. Riwayat hubungan kredit; ii. Credit history;
iii. Kualitas, kinerja dan pengalaman dari iii. Quality, performance and experience of the
pengelolaan nasabah; customer’s management;
iv. Sektor industri nasabah; iv. Customer’s industry sector;
v. Kualitas agunan debitur, baik berupa aset v. Debtor’s collateral quality, both in form of
berwujud maupun agunan setara kas; tangible assets or cash equivalents;
vi. Posisi nasabah dalam persaingan industri vi. Customer’s competitive position in the industry;
sejenis; serta and
vii. Kondisi ekonomi secara umum. vii. General economic conditions.
Terhadap eksposur risiko kredit yang lebih khusus In relation to the specific credit risk exposure such as
seperti kredit perorangan, fasilitas antar bank dan individual credit, inter-bank facility and others, the
sebagainya, Bank melakukan evaluasi secara Bank separately evaluates based on other factors that
tersendiri dengan menggunakan faktor yang mungkin may be different, according to the specific
berbeda, sesuai dengan karakteristik spesifik dari characteristics of each exposure. The approval
setiap jenis eksposur. Proses persetujuan fasilitas process of facility with credit risk exposure are
dengan eksposur risiko kredit dilakukan berdasarkan executed based on a principal that each facility and
prinsip bahwa setiap fasilitas dan eksposur risiko credit risk exposure approval must be processed
kredit harus diproses melalui komite kredit dan/atau through the credit committee and/or other committee.
komite lainnya.
141
Page 711
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. MANAJEMEN RISIKO (lanjutan) 47. RISK MANAGEMENT (continued)
Risiko kredit (lanjutan) Credit risk (continued)
Selain itu, pengelolaan risiko kredit yang lebih Furthermore, specific credit risk management is
spesifik juga dilakukan atas portofolio pinjaman yang performed on non-performing loan portfolio and other
bermasalah maupun eksposur risiko kredit lain. credit risk exposures. Such efforts, among others, are
Upaya yang dilakukan di antaranya adalah restructuring on non-performing loans, foreclosing
restrukturisasi fasilitas pinjaman yang bermasalah, assets and providing allowances to cover potential
pengambilalihan agunan, dan pembentukan losses, and write-off. The Bank has identified,
cadangan untuk menutup potensi kerugian, hingga measured, monitored, and controlled risks which
pelaksanaan hapus buku. Bank telah menjalankan covers credit risk profile in a comprehensive risk
proses identifikasi, pengukuran, pemantauan, dan management. In order to control credit risk in
pengendalian risiko yang mencakup profil risiko kredit a comprehensive manner, the Bank continues to
secara komprehensif. Dalam rangka pengendalian review and accomplish the implementation of credit
risiko kredit secara komprehensif, Bank terus risk control function.
meninjau dan menyempurnakan pelaksanaan fungsi
pengendalian risiko kredit.
Manajemen risiko kredit diarahkan untuk Credit risk management is mainly to improve the
meningkatkan keseimbangan antara ekspansi kredit balance of credit expansion and the prudent credit
yang sehat dengan pengelolaan pinjaman yang management that could mitigate the risk of the
berprinsip kehati-hatian (prudent) agar terhindar dari deterioration of loan quality or loans from becoming
risiko penurunan kualitas kredit atau menjadi Non Non Performing Loan (NPL), and to optimise the use
Performing Loan (NPL), serta mengoptimalkan of capital allocated for the credit risk.
penggunaan modal yang dialokasikan untuk risiko
kredit.
i. Pengukuran risiko kredit i. Credit risk measurement
Dalam mengukur risiko kredit untuk pinjaman In measuring credit risk for loans, the Bank
yang diberikan, Bank mempertimbangkan considers the estimated losses when debtor may
estimasi kerugian saat debitur kemungkinan be unable to meet its obligations and estimated
tidak dapat memenuhi kewajibannya dan losses on defaulting debtor's liabilities.
estimasi kerugian atas kewajiban debitur yang To manage and monitor the credit risk, the Bank
telah wanprestasi. Untuk mengelola dan conducts a regular analysis of the loan portfolio
memantau risiko atas penyaluran pinjaman, and business segmentation based on the credit
secara rutin Bank melakukan analisis terhadap quality of debtor.
portofolio pinjaman dan segmentasi bisnis
berdasarkan kualitas kredit dari debitur.
ii. Pengendalian batas risiko dan kebijakan mitigasi ii. Risk limit control and mitigation policies
Untuk menghindari risiko konsentrasi kredit, To minimise the credit concentration risk, the
Bank menetapkan limit eksposur untuk setiap Bank sets an exposure limit to each related and
nasabah baik pihak berelasi maupun pihak third parties as mentioned in the maximum
ketiga dalam kebijakan batas maksimum lending limit policy.
pemberian pinjaman.
Bank mengelola, membatasi, dan The Bank manages, limits, and controls the
mengendalikan konsentrasi risiko kredit, secara credit concentration risk, in particular, to
khusus terhadap debitur individu maupun individual counterparties and groups, and to
kelompok, dan industri maupun geografis. industries and geographies.
Batas pemberian pinjaman ditelaah mengikuti Lending limits are reviewed in the light of
perubahan pada kondisi pasar dan ekonomi dan changing market and economic conditions and
evaluasi kredit secara periodik dan penilaian periodic credit reviews and assessments of
atas kemungkinan wanprestasi. probability of default.
142
Page 712
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. MANAJEMEN RISIKO (lanjutan) 47. RISK MANAGEMENT (continued)
Risiko kredit (lanjutan) Credit risk (continued)
ii. Pengendalian batas risiko dan kebijakan mitigasi ii. Risk limit control and mitigation policies
(lanjutan) (continued)
Dalam proses pengajuan pinjaman, pembelian In the loan application process, purchase of
efek-efek maupun penempatan pada bank lain, securities and placement with other banks, the
Bank menetapkan dual control dalam rangka Bank sets dual control as part of four eyes
four eyes principles yang melibatkan petugas principles which involve marketing officers,
pemasaran, petugas pemeriksa dan pejabat supervisors and authorised approvers.
yang berwenang.
Beberapa pengendalian spesifik lainnya dan Some other specific controls and the mitigation
pengukuran mitigasi dijelaskan di bawah ini: measurement are explained as follows:
Agunan Collateral
Pengelolaan risiko kredit terhadap pinjaman Risk management of loans, not only maintain
yang diberikan tidak hanya menjaga kualitas loans quality but also to mitigate the risk with
pinjaman namun juga memitigasi risiko dengan additional assets as collateral to cover financial
tambahan aset sebagai jaminan atas kewajiban contractual obligation of debtors. Some of
kontraktual debitur. Beberapa jenis agunan yang acceptable collateral to mitigate the credit risk
diterima dalam rangka memitigasi risiko kredit such as:
antara lain:
• Kas (Deposito) • Cash (Deposits)
• Tanah dan/atau bangunan • Land and/or building
• Mesin dan peralatan • Machinery and equipment
• Kendaraan bermotor • Vehicle
• Piutang • Trade receivables
• Persediaan • Inventory
• Garansi perorangan/Perusahaan/Bank • Personal/Corporate/Bank Guarantee
iii. Risiko kredit maksimum iii. Maximum credit risk
Untuk aset keuangan yang diakui di laporan For financial assets recognised on the
posisi keuangan, eksposur maksimum terhadap statements of financial position, the maximum
risiko kredit sama dengan nilai tercatat. Untuk exposure to credit risk equals their carrying
bank garansi, eksposur maksimum terhadap amount. For bank guarantees, the maximum
risiko kredit adalah nilai maksimum yang harus exposure to credit risk is the maximum amount
dibayarkan oleh Bank jika liabilitas atas bank that the Bank has to pay if the obligations of the
garansi terjadi. Untuk fasilitas pinjaman kepada bank guarantees issued are called upon. For the
nasabah yang belum digunakan, eksposur unused loan facilities, the maximum exposure to
maksimum terhadap risiko kredit adalah sebesar credit risk is the committed amount.
komitmen tersebut.
143
Page 713
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. MANAJEMEN RISIKO (lanjutan) 47. RISK MANAGEMENT (continued)
Risiko kredit (lanjutan) Credit risk (continued)
iii. Risiko kredit maksimum (lanjutan) iii. Maximum credit risk (continued)
Eksposur maksimum risiko kredit terhadap aset The maximum exposure to credit risk of financial
keuangan pada laporan posisi keuangan pada assets on statements of financial position as of
tanggal 31 Desember 2025 dan 2024 adalah December 31, 2025 and 2024 are as follows:
sebagai berikut:
Eksposur maksimum/
Maximum exposure
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Laporan posisi keuangan Statement of financial position
Current accounts with
Giro pada Bank Indonesia 1.238.091.018 1.401.052.981 Bank Indonesia
Giro pada bank lain 317.275.973 114.518.280 Current accounts with other banks
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank lain 1.405.100.000 12.200.000 and other banks
Efek-efek 10.075.611.567 7.463.989.140 Marketable securities
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali - 197.775.620 resale agreement
Pendapatan bunga yang
masih akan diterima 333.747.595 320.839.465 Interest income receivables
Pinjaman yang diberikan 22.380.166.216 20.559.860.321 Loans
Penyertaan saham - 219.933.809 Investment in shares
Tagihan akseptasi 21.291.371 17.791.739 Acceptances receivable
Aset lain-lain*) 21.602.904 21.740.496 Other assets*)
Jumlah 35.792.886.644 30.329.701.851 Total
Dikurangi: Less:
Cadangan kerugian penurunan nilai (579.000.190) (465.703.975) Allowance for impairment losses
Jumlah - bersih 35.213.886.454 29.863.997.876 Total - net
*) *)
Aset lain-lain terdiri atas uang jaminan, tagihan pihak ketiga, dan lain-lain Other assets consist of security deposits, receivables from third parties, and
others
Eksposur maksimum risiko kredit terhadap The maximum credit risk exposures relating to
rekening administratif pada tanggal administrative accounts as of December 31,
31 Desember 2025 dan 2024 adalah sebagai 2025 and 2024 are as follows:
berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rekening administratif Administrative accounts
Fasilitas pinjaman yang belum
digunakan 6.822.633.454 4.661.563.665 Unused loan facilities
Letter of credit 11.624.507 169.275.405 Letter of credit
Garansi yang diterbitkan 179.024.353 522.142.989 Guarantees issued
Jumlah 7.013.282.314 5.352.982.059 Total
Dikurangi: Less:
Cadangan kerugian penurunan nilai (645.955) (1.270.842) Allowance for impairment losses
Jumlah - bersih 7.012.636.359 5.351.711.217 Total - net
144
Page 714
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. MANAJEMEN RISIKO (lanjutan) 47. RISK MANAGEMENT (continued)
Risiko kredit (lanjutan) Credit risk (continued)
iii. Risiko kredit maksimum (lanjutan) iii. Maximum credit risk (continued)
Tabel di atas menggambarkan eksposur The table above shows the maximum exposure
maksimum atas risiko kredit bagi Bank pada to credit risk for the Bank as of December 31,
tanggal 31 Desember 2025 dan 2024, sebelum 2025 and 2024, gross of allowance for
memperhitungkan cadangan kerugian impairment losses and collateral. For financial
penurunan nilai kredit dan agunan. Untuk aset assets, the exposures set out above are based
keuangan, eksposur di atas ditentukan on the gross carrying value as disclosed in the
berdasarkan nilai tercatat bruto seperti yang statements of financial position.
diungkapkan pada laporan posisi keuangan.
Seperti yang telah dijelaskan di atas, pada As mentioned above, as of December 31, 2025
tanggal 31 Desember 2025 dan 2024 masing- and 2024, amounted to 62.53% and 67.79% of
masing sebesar 62,53% dan 67,79% dari jumlah the total maximum exposure, respectively, is
eksposur maksimum adalah berasal dari derived from loans (gross of allowance for
pinjaman yang diberikan (sebelum impairment losses).
memperhitungkan cadangan kerugian
penurunan nilai).
iv. Evaluasi penurunan nilai iv. Impairment assessment
Untuk tujuan akuntansi, Bank menggunakan For accounting purposes, the Bank uses an
model kerugian kredit ekspektasian untuk expected credit loss model for the recognition of
pengakuan kerugian penurunan nilai aset losses on impaired financial assets.
keuangan.
Pertimbangan utama evaluasi penurunan nilai The main considerations for the loan impairment
pinjaman yang diberikan termasuk adanya assessment include whether any payments of
pembayaran pokok atau bunga yang jatuh tempo principal or interest are overdue by more than 30
lebih dari 30 (tiga puluh) hari dan 90 (sembilan (thirty) days and 90 (ninety) days or there are any
puluh) hari atau terdapat kesulitan atau known difficulties, or infringement of the original
pelanggaran dari persyaratan yang terdapat terms of the contract. The Bank addresses
dalam kontrak awal yang diketahui. Bank impairment assessment in 2 (two) areas:
melakukan evaluasi penurunan nilai dalam individually assessed allowances and
2 (dua) area yaitu evaluasi penurunan nilai collectively assessed allowances.
secara individual dan evaluasi penurunan nilai
secara kolektif.
a. Evaluasi penurunan nilai secara individual a. Individually assessed allowances
Bank menentukan penyisihan kerugian The Bank determines the allowances for
penurunan nilai secara individual untuk impairment losses for each significant loans
masing-masing pinjaman signifikan yang on an individual basis and have objective
diberikan dan memiliki bukti objektif evidence of impairment.
penurunan nilai.
b. Evaluasi penurunan nilai secara kolektif b. Collectively assessed allowances
Evaluasi penyisihan kerugian penurunan Allowances for impairment losses are
nilai secara kolektif dilakukan atas pinjaman assessed collectively for losses on loans
yang diberikan yang tidak signifikan secara that are not individually significant and for
individual dan juga untuk pinjaman individually significant loans with no
signifikan yang diberikan yang tidak memiliki objective evidence of impairment.
bukti objektif penurunan nilai.
145
Page 715
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. MANAJEMEN RISIKO (lanjutan) 47. RISK MANAGEMENT (continued)
Risiko kredit (lanjutan) Credit risk (continued)
v. Kualitas aset keuangan v. Quality of financial assets
Pada tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024, credit risk
2024, eksposur risiko kredit atas aset keuangan exposure relating to financial assets are divided
terbagi atas: as follows:
31 Desember/December 31, 2025
Stage 1 Stage 2 Stage 3 Jumlah/Total
Current accounts with
Giro pada Bank Indonesia 1.238.091.018 - - 1.238.091.018 Bank Indonesia
Current accounts with
Giro pada bank lain 317.275.973 - - 317.275.973 other banks
Placements with Bank
Penempatan pada Bank Indonesia and
Indonesia dan bank lain 1.405.100.000 - - 1.405.100.000 other banks
Efek-efek 10.075.611.567 - - 10.075.611.567 Marketable securities
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali - - - - repurchase agreement
Pinjaman yang diberikan 20.829.496.963 1.033.078.288 517.590.965 22.380.166.216 Loans
Pendapatan bunga yang Interest income
masih akan diterima 267.398.577 66.349.018 - 333.747.595 receivables
Tagihan akseptasi 21.291.371 - - 21.291.371 Acceptances receivable
Penyertaan saham - - - - Investment in shares
Aset lain-lain 21.602.904 - - 21.602.904 Other assets
Jumlah 34.175.868.373 1.099.427.306 517.590.965 35.792.886.644 Total
Dikurangi: Less:
Cadangan kerugian Allowance for
penurunan nilai (579.000.190) impairment losses
Jumlah - bersih 35.213.886.454 Total - net
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Jumlah/Total
Current accounts with
Giro pada Bank Indonesia 1.401.052.981 - - 1.401.052.981 Bank Indonesia
Current accounts with
Giro pada bank lain 114.518.280 - - 114.518.280 other banks
Placements with Bank
Penempatan pada Bank Indonesia and
Indonesia dan bank lain 12.200.000 - - 12.200.000 other banks
Efek-efek 7.463.989.140 - - 7.463.989.140 Marketable securities
Securities purchased
Efek-efek yang dibeli under resale
dengan janji dijual kembali 197.775.620 - - 197.775.620 agreement
Pinjaman yang diberikan 19.119.576.021 784.838.757 655.445.543 20.559.860.321 Loans
Pendapatan bunga yang Interest income
masih akan diterima 264.098.649 54.995.381 1.745.435 320.839.465 receivables
Tagihan akseptasi 17.791.739 - - 17.791.739 Acceptances receivable
Penyertaan saham 219.933.809 - - 219.933.809 Investment in shares
Aset lain-lain 21.740.496 - - 21.740.496 Other assets
Jumlah 28.832.676.735 839.834.138 657.190.978 30.329.701.851 Total
Dikurangi: Less:
Cadangan kerugian Allowance for
penurunan nilai (465.703.975) impairment losses
Jumlah - bersih 29.863.997.876 Total - net
Dalam menentukan kualitas kredit berdasarkan In determining credit quality by client segment
segmen klien dipantau dan dianalisis are monitored and analised based on days past
berdasarkan hari tunggakan (days past due) dan due and qualitative criteria as explained in
kriteria kualitatif sebagaimana dijelaskan pada Note 2g.
Catatan 2g.
Dalam hal terdapat keraguan terhadap Where there is doubt on the ability of the debtors
kemampuan debitur untuk melakukan to meet contractual payments when due, the
pembayaran kontraktual pada saat jatuh tempo, terms of the loans might be renegotiated based
persyaratan kredit dapat dinegosiasikan kembali on mutual agreement between the Bank and the
berdasarkan kesepakatan antara Bank dan debtors.
debitur.
146
Page 716
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. MANAJEMEN RISIKO (lanjutan) 47. RISK MANAGEMENT (continued)
Risiko kredit (lanjutan) Credit risk (continued)
v. Kualitas aset keuangan (lanjutan) v. Quality of financial assets (continued)
Dampak langsung dan tidak langsung atas Direct and indirect effects of the COVID-19
pandemi COVID-19 mempengaruhi outbreak are impacting the global economy,
perekonomian global, pasar, dan pihak lawan markets, and the counterparties and debtor of
maupun debitur dari Bank. Manajemen telah the Bank. Management has taking actions to
melakukan langkah-langkah untuk memitigasi mitigate the impacts on the Bank’s business as
dampak terhadap bisnis Bank sebagai berikut: follows:
Mempersiapkan skema restrukturisasi/ Establish various temporary credit
relaksasi kredit sementara untuk debitur yang restructuring/relaxation scheme for
terdampak COVID-19. customers affected by COVID-19.
Melakukan penyaluran pinjaman yang Provide loans to customers selectively with
diberikan secara selektif dengan menerapkan prudent principles.
prinsip kehati-hatian.
Meningkatkan upaya penagihan dan Increase efforts on collections and
penyelesaian kredit bermasalah. settlements of non-performing loans.
Melakukan efisiensi biaya operasional. Manage operational expenses efficiently.
Menerapkan manajemen risiko likuiditas Implement liquidity risk management
secara optimum untuk menjaga posisi optimally to secure the Bank’s liquidity
likuiditas Bank. position.
Manajemen juga melakukan analisa Management also performs a risk-based
berdasarkan risiko atas sektor-sektor yang assessment of those sectors most impacted by
paling terkena dampak penurunan akibat the COVID-19 downturn, and performs a
COVID-19, dan melakukan review kualitatif atas qualitative review of the ECL calculation
perhitungan ECL terhadap sektor-sektor associated with those sectors to ensure that
tersebut untuk meyakinkan bahwa ECL overall ECL is sufficient.
mencukupi.
Untuk debitur yang masih memiliki prospek For debtors who still have good business
usaha serta kemampuan membayar kewajiban, prospects and the ability to pay, the Bank can
Bank dapat memberikan relaksasi kredit antara provide loan relaxation, among others through
lain dalam bentuk perpanjangan tenor tenor extension in accordance with the debtor's
disesuaikan dengan siklus usaha debitur saat ini current business cycle (generally for period up to
(pada umumnya untuk masa hingga 1 year). Meanwhile, for debtors who need
1 tahun). Sementara untuk debitur yang relatively longer recovery time, its can be given
membutuhkan waktu pemulihan relatif lebih loan restructuring, among others in the form of
lama, dapat diberikan restrukturisasi kredit, grace period/payment holiday and/or a reduction
in interest rates.
antara lain dalam bentuk pemberian masa
tenggang/penundaan pembayaran dan/atau
penurunan suku bunga.
Sampai dengan tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024, there are
2024, terdapat 148 dan 186 debitur dengan total 148 and 186 debtors with total outstanding loans
pinjaman sebesar Rp1.874.533.252 dan of Rp1,874,533,252 and Rp2,206,449,707
Rp2.206.449.707 yang telah direstrukturisasi. respectively which have been restructured.
147
Page 717
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. MANAJEMEN RISIKO (lanjutan) 47. RISK MANAGEMENT (continued)
Risiko kredit (lanjutan) Credit risk (continued)
v. Kualitas aset keuangan (lanjutan) v. Quality of financial assets (continued)
Manajemen telah berupaya untuk memperbaiki Management has made efforts to improve the
kualitas kredit Bank dan menjaga rasio NPL quality of the Bank's credit and maintain the NPL
dibawah ketentuan maksimal yang ratio below the maximum stipulated by the OJK
dipersyaratkan oleh OJK dengan melakukan hal- by doing the following:
hal sebagai berikut:
Melakukan cessie pinjaman untuk debitur Conduct a loan cessie for debtors who fall
yang masuk ke dalam kategori pinjaman yang into the non-performing loan category;
bermasalah;
Mentransfer pinjaman untuk debitur yang Transferring loans for debtors that are
masuk ke dalam kategori pinjaman yang categorised as non-performing loans into
bermasalah menjadi Aset Yang Diambil Alih Foreclosed Assets (“AYDA”) by taking over
(“AYDA”) dengan mengambil alih agunan the collateral guaranteed by the debtor;
yang dijaminkan oleh debitur;
Membuat pembentukan cadangan kerugian Create an additional allowance for
penurunan nilai tambahan untuk pinjaman; impairment losses for loans; and
dan
Melakukan restrukturisasi pinjaman sesuai Performed loan restructuring in accordance
dengan ketentuan dari OJK. with the provisions of the OJK.
Mengingat model perhitungan kerugian kredit Considering that the expected credit loss
ekspektasian tidak sepenuhnya dapat calculation model cannot produce an
menghasilkan estimasi kerugian yang akurat accurate estimation of losses in abnormal
dalam kondisi ekonomi yang abnormal, maka economic conditions, Management has also
Manajemen juga sudah memperhitungkan taken into account several adjustment
beberapa faktor penyesuaian untuk memastikan factors to ensure the expected value of the
nilai kerugian kredit ekspektasian yang diakui expected credit loss recognised in the financial
dalam laporan keuangan dinyatakan secara statements is stated fairly. In assessing
wajar. Dalam menilai kondisi masa depan, future conditions, management has
manajemen telah mempertimbangkan berbagai considered various relevant information
informasi relevan yang tersedia, termasuk available, including COVID-19 policies issued by
kebijakan COVID-19 yang dikeluarkan oleh the government to support and mitigate the
pemerintah untuk mendukung dan mengurangi impact of the spread of COVID-19 on the
dampak penyebaran COVID-19 terhadap economy, and encouragement for banks to defer
perekonomian, dan mendorong Bank untuk or restructure loans.
menunda atau merestrukturisasi pinjaman.
Dalam kondisi normal, penjadwalan ulang atau Under normal conditions, a rescheduling or
restrukturisasi pinjaman akan menunjukkan restructuring of a loan would indicate
peningkatan risiko kredit yang signifikan dan a significant increase in credit risk and a move to
pindah ke Stage 2. Namun, dalam kondisi saat Stage 2. However, in the current condition,
ini, manajemen telah mempertimbangkan bahwa management has considered that such
restrukturisasi atau peristiwa tidak secara a restructuring or event was not automatically
otomatis memicu peningkatan risiko kredit yang trigger a significant increase in credit risk if the
signifikan jika debitur diharapkan untuk debtor would be expected to recover and fulfill
memulihkan dan memenuhi kewajiban their contractual obligations after the end of the
kontraktual mereka setelah akhir periode restructuring or relaxation period.
restrukturisasi atau relaksasi.
148
Page 718
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. MANAJEMEN RISIKO (lanjutan) 47. RISK MANAGEMENT (continued)
Risiko kredit (lanjutan) Credit risk (continued)
v. Kualitas aset keuangan (lanjutan) v. Quality of financial assets (continued)
Asumsi dan pertimbangan utama dalam Key assumptions and judgments in
menentukan kerugian kredit ekspektasian determining expected credit loss
Lifetime Lifetime
Kerugian kredit ekspektasian diestimasikan Expected credit loss is estimated based on the
berdasarkan periode dimana Bank terpapar period over which the Bank is exposed to credit
pada risiko kredit. Bank memiliki proses review risk. The Bank has a review process for each of
dari setiap model bisnis/produknya. Baik kredit its business models/products. Both revolving and
revolving maupun non-revolving, untuk non-revolving loans, to calculate expected credit
menghitung kerugian kredit ekspektasian losses using the contractual term in accordance
menggunakan jangka waktu kontraktual sesuai with the contract period. Determination of this
dengan jangka waktu kontraknya. Penetapan period, especially for revolving credit, is carried
periode tersebut khususnya untuk kredit out by taking into account the conditions in which
revolving dilakukan dengan mempertimbangkan the Bank carries out the process of extending
kondisi dimana proses perpanjangan kredit revolving credit through a robust study, namely
revolving yang diberikan oleh Bank dilakukan through a substantive compared to
melalui kajian yang komprehensif yaitu melalui administrative evaluation.
evaluasi yang substantif dibandingkan
administratif.
Lingkungan ekonomi yang berkembang adalah The developing economic environment is the key
penentu utama dari kemampuan nasabah Bank determinant of the ability of a Bank’s customer to
untuk memenuhi kewajiban mereka saat jatuh meet their obligations as they fall due. It is a
tempo. Ini adalah prinsip dasar PSAK 109 bahwa fundamental principle of SFAS 109 that the
potensi kerugian kredit di masa depan harus potential future credit losses should depend not
bergantung tidak hanya pada kesehatan just on the health of the economy today, but
ekonomi saat ini, tetapi juga harus should also take into account potential changes
memperhitungkan kemungkinan perubahan to the economic environment. For example, if the
pada lingkungan ekonomi. Misalnya, jika Bank Bank was to anticipate a sharp slowdown in the
mengantisipasi perlambatan tajam dalam world economy, Bank should make more
ekonomi dunia, Bank harus membentuk lebih provisions today to absorb the credit losses likely
banyak cadangan hari ini untuk menyerap to occur in the near future.
kerugian kredit yang kemungkinan akan terjadi
dalam waktu dekat.
Untuk menangkap efek perubahan pada To capture the effect of changes to the economic
lingkungan ekonomi, model Probability of Default environment, Probability of Default (PD) model is
(PD) digunakan untuk menghitung kerugian used to calculate expected credit loss, by
kredit ekspektasian, dengan memasukkan incorporating forward-looking information in the
informasi forward looking dalam bentuk form of forecasts of the values of economic
perkiraan nilai-nilai variabel ekonomi yang variables that are likely to have an effect on the
kemungkinan akan berdampak pada repayment ability of the Bank’s customer.
kemampuan pembayaran kembali nasabah
Bank.
Berbagai Macro Economic Outlook (MEV) Various of Macro Economic Outlook (MEV) are
digunakan untuk setiap model PD, tergantung used for each PD model, depending on the
pada hasil analisis statistik kesesuaian MEV statistical analysis result of appropriateness of
dengan PD serta konsensus dari pakar kredit. the MEV with PD as well as consensus from
Diantaranya adalah indeks barang konsumtif, credit expert. Amongst others are consumer
inflasi, dan Gross Domestic Product (GDP) goods index, inflation and National Gross
Nasional. Domestic Product (GDP).
149
Page 719
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. MANAJEMEN RISIKO (lanjutan) 47. RISK MANAGEMENT (continued)
Risiko kredit (lanjutan) Credit risk (continued)
v. Kualitas aset keuangan (lanjutan) v. Quality of financial assets (continued)
Asumsi dan pertimbangan utama dalam Key assumptions and judgments in
menentukan kerugian kredit ekspektasian determining expected credit loss (continued)
(lanjutan)
Sensitivitas MEV terhadap ECL Sensitivity of MEV to ECL
Perhitungan ECL bergantung pada beberapa The ECL calculation relies on multiple variables
variabel dan pada dasarnya tidak linier dan and is inherently non-linear and portfolio-
tergantung pada portofolio, yang menyiratkan dependent, which implies that no single analysis
bahwa tidak ada analisis tunggal yang dapat can fully demonstrate the sensitivity of the
sepenuhnya menunjukkan sensitivitas kerugian expected credit loss to changes in the MEVs. The
kredit ekspektasian terhadap perubahan dalam Bank believes that sensitivity should be
MEV. Bank berkeyakinan bahwa sensitivitas performed to all variables, instead of single
harus dilakukan terhadap seluruh variabel, variable, as this aligns with the multi-variable
alih-alih variabel tunggal, karena hal ini sejalan nature of the ECL calculation.
dengan sifat multi-variabel dari perhitungan ECL.
Analisis sensitivitas ECL dilakukan untuk A sensitivity analysis of ECL was undertaken to
mengeksplorasi efek dari pandemi global explore the effect of the global COVID-19
COVID-19 yang menyebabkan perlambatan pandemic that leads to Indonesia economy
ekonomi Indonesia. slowdown.
Risiko pasar Market risk
Risiko pasar adalah risiko pada laporan posisi Market risk is the risk on the statements of
keuangan dan rekening administratif termasuk financial position and administrative accounts,
transaksi derivatif, akibat perubahan secara including derivative transactions, due to overall
keseluruhan dari kondisi pasar, termasuk risiko changes in market conditions, including the risk of
perubahan harga opsi. Risiko pasar meliputi, change of option price. Market risk include,
antara lain, risiko tingkat suku bunga, risiko nilai among others, interest rate risk, foreign exchange
tukar, risiko ekuitas dan risiko komoditas. Risiko risk, equity risk and commodity risk. Interest rate
tingkat suku bunga, risiko nilai tukar dan risiko risk, foreign exchange risk and commodity risk
komoditas dapat berasal baik dari posisi trading can come from trading book and banking book,
book maupun posisi banking book, sedangkan whereas equity risk come from trading book.
risiko ekuitas berasal dari posisi trading book. Assets & Liabilities Committee (ALCO) is a
Assets & Liabilities Committee (ALCO) committee assisting Directors in monitoring and
merupakan komite yang membantu Direksi maintaining market risk.
dalam mengawasi dan mengelola risiko pasar.
Risiko pasar melekat pada aktivitas fungsional Market risk is adhered on functional activities of
Bank seperti kegiatan treasury dan investasi the Bank such as treasury activity and investment
dalam bentuk efek-efek dan pasar uang maupun in securities and money market or investment in
penyertaan pada lembaga keuangan lainnya, other financing institution, funding and lending,
penyediaan dana dan pinjaman, kegiatan funding activity and issued obligation and
pendanaan dan penerbitan surat utang, serta financing trading activity. The Bank must and
kegiatan pembiayaan perdagangan. Untuk itu, always identify and monitor from time to time to
Bank harus dan selalu melakukan identifikasi anticipate the market risk.
dan pemantauan dari waktu ke waktu untuk
mengantisipasi adanya risiko pasar.
150
Page 720
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. MANAJEMEN RISIKO (lanjutan) 47. RISK MANAGEMENT (continued)
Risiko pasar (lanjutan) Market risk (continued)
Tujuan dari manajemen risiko pasar adalah untuk The objective of market risk management is to
melakukan identifikasi, pengukuran, pengendalian, identify, measure, control, and manage market risk
dan pengelolaan eksposur risiko pasar dalam exposures within acceptable parameters, while
parameter yang dapat diterima, serta optimising the returns. This is done through a
memaksimalkan tingkat pengembalian. Hal ini comprehensive policy and limit framework to
dilakukan melalui kebijakan yang komprehensif dan indentify, measure, and monitor the amount of risk
kerangka limit untuk mengidentifikasi, mengukur, dan based on risk appetite of the Bank.
memantau nilai risiko berdasarkan tingkat risiko yang
akan diambil (risk appetite) oleh Bank.
Dalam melakukan pengukuran risiko pasar, Bank In measuring market risk, the Bank uses the
menggunakan perhitungan Metode Standar untuk Standardised Method in calculating Capital Adequacy
menghitung Kewajiban Penyediaan Modal Minimum Ratio (CAR) for market risk.
(KPMM) untuk risiko pasar.
Risiko tingkat suku bunga Interest rate risk
Risiko tingkat suku bunga timbul dari adanya Interest rate risk arise from the possibility that
kemungkinan bahwa perubahan tingkat suku bunga changes in interest rates will affect future cash flows
akan mempengaruhi arus kas masa depan dari nilai or the fair values of financial instruments.
wajar instrumen keuangan.
Dalam rangka meminimalkan risiko tingkat suku To minimise interest rate risk, the Bank makes the
bunga, Bank melakukan upaya-upaya sebagai following efforts, among others:
berikut, antara lain:
- Meningkatkan fungsi dan peran Assets & Liabilities - Increasing function and role of Assets & Liabilities
Committee (ALCO) dalam rangka identifikasi dan Committee (ALCO) in identifying and determining
penetapan tingkat suku bunga pinjaman dan dana interest rate and third party funds to anticipate
pihak ketiga untuk mengantisipasi fluktuasi suku fluctuations in market interest rate.
bunga pasar.
- Penerapan Kebijakan Assets & Liabilities - Application of Assets & Liabilities Management's
Management (ALMA) untuk pihak berelasi dalam (ALMA) policy to related parties in application of risk
penerapan manajemen risiko Bank dan merupakan management of the Bank and it is one of a guidance
salah satu pedoman bagi unit kerja Treasury dalam for Treasury working unit in money market and
melakukan transaksi di pasar uang dan pasar capital market transactions such as:
modal seperti:
i. Melakukan identifikasi risiko tingkat suku bunga i. Identifying interest rate risk from transaction and
yang berasal dari transaksi dan portofolio Bank Bank's portfolio of securities;
pada Efek-efek;
ii. Penetapan sistem pengukuran risiko tingkat ii. Determining measuring system of interest rate
suku bunga dengan menggunakan gap risk using gap analysis or duration analysis; and
analysis atau duration analysis; dan
iii. Strategi penanaman dana dan strategi iii. Strategies of investment and collection of funds.
pengumpulan dana.
151
Page 721
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. MANAJEMEN RISIKO (lanjutan) 47. RISK MANAGEMENT (continued)
Risiko pasar (lanjutan) Market risk (continued)
Risiko tingkat suku bunga (lanjutan) Interest rate risk (continued)
Tabel berikut merupakan kisaran tingkat suku bunga The following table summarises the range of
kontraktual per tahun untuk aset dan liabilitas contractual interest rates per annum for significant
keuangan yang signifikan untuk tahun yang berakhir financial assets and liabilities for the year ended
pada tanggal 31 Desember 2025 dan 2024: December 31, 2025 and 2024:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Aset Assets
Giro pada bank lain 0,00% - 2,00% 0,00% - 2,00% Current accounts with other banks
Penempatan pada Placements with Bank
Bank Indonesia dan bank lain 4,75% - 5,20% 5,60% - 6,75% Indonesia and other banks
Efek-efek 4,75% - 10,75% 2,35% - 11,00% Marketable securities
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali - 6,55% - 6,65% resale agreements
Pinjaman yang diberikan 0,55% - 17,25% 1,00% - 18,00% Loans
Liabilitas Liabilities
Simpanan nasabah 0,00% - 7,50% 0,00% - 8,00% Deposits from customers
Simpanan dari bank lain 0,50% - 6,50% 0,00% - 7,00% Deposits from other banks
Efek-efek yang diterbitkan 8,25% - 11,75% 9,25% - 11,75% Securities issued
Efek-efek yang dijual dengan janji Securities sold
dibeli kembali 4,75% - 4,90% 6,55% - 6,65% under repurchase agreements
Sensitivitas terhadap laba bersih Sensitivity to net income
Tabel di bawah ini mengikhtisarkan sensitivitas laba The following table summarises the sensitivity of
bersih Bank pada tanggal 31 Desember 2025 dan Bank’s net income to movement of interest rates on
2024 atas perubahan tingkat suku bunga (tidak December 31, 2025 and 2024 (unaudited):
diaudit):
31 Desember/December 31, 2025
Peningkatan dalam Penurunan dalam
100 basis poin/ 100 basis poin/
Increase by Decrease by
100 basis point 100 basis point
Pengaruh terhadap laba bersih 5.707.573 (5.707.573) Impact to net income
31 Desember/December 31, 2024
Peningkatan dalam Penurunan dalam
100 basis poin/ 100 basis poin/
Increase by Decrease by
100 basis point 100 basis point
Pengaruh terhadap laba bersih 5.564.767 (5.564.767) Impact to net income
152
Page 722
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. MANAJEMEN RISIKO (lanjutan) 47. RISK MANAGEMENT (continued)
Risiko pasar (lanjutan) Market risk (continued)
Risiko tingkat suku bunga (lanjutan) Interest rate risk (continued)
Proyeksi di atas mengasumsikan bahwa tingkat suku The projection above assumes that interest rates of
bunga bergerak pada jumlah yang sama, sehingga all maturities move by the same amount and,
tidak mencerminkan pengaruh potensial laba atas therefore, do not reflect the profit potential impact on
perubahan beberapa tingkat suku bunga sementara the changes of some interest rates while others
yang lainnya tidak berubah. Proyeksi juga remain unchanged. The projections also assume that
mengasumsikan bahwa seluruh variabel lainnya all other variables are held constant and based on a
adalah konstan dan berdasarkan tanggal pelaporan constant reporting date position and that all positions
yang konstan serta seluruh posisi hingga jatuh run to maturity.
tempo.
Risiko likuiditas merupakan risiko akibat Liquidity risk is the risk arising from the inability of the
ketidakmampuan Bank memenuhi kewajiban yang Bank to meet the maturing obligations from cash flow
jatuh tempo dari sumber pendanaan arus kas funding sources and/or from high-quality liquid assets
dan/atau dari aset likuid berkualitas tinggi yang dapat that can be pledged, without disturbing the activities
diagunkan, tanpa mengganggu aktivitas dan kondisi and financial condition of the Bank. The inability to
keuangan Bank. Ketidakmampuan memperoleh obtain funding for cash flows resulting to liquidity risk
sumber pendanaan arus kas sehingga menimbulkan can be contributed by:
risiko likuiditas dapat disebabkan antara lain oleh:
a. Ketidakmampuan menghasilkan arus kas yang a. Inability to generate cash flows from productive
berasal dari aset produktif maupun yang berasal assets as well as from the sale of assets, including
dari penjualan aset termasuk aset likuid; dan/atau liquid assets; and/or
b. Ketidakmampuan menghasilkan arus kas yang b. Inability to generate cash flows from funding and
berasal dari penghimpunan dana dan transaksi interbank transactions.
antar Bank.
Risiko likuiditas berhubungan dengan adanya Liquidity risk related with the possibility of Bank’s
kemungkinan Bank tidak dapat memenuhi inability to meet the maturing obligations to its
kewajibannya terhadap deposan, investor atau customers, investors or creditors in which due to the
kreditur yang diantaranya disebabkan dari limitation of funding line or inability of the Bank to
keterbatasan akses pendanaan atau liquidate its assets with the fair value. Assets and
ketidakmampuan Bank untuk melikuidasi aset yang Liabilities Committee (ALCO) is a commitee under
dimiliki dengan harga yang wajar. Assets and Director who monitor and manage liquidity risk.
Liabilities Committee (ALCO) merupakan komite
yang membantu Direksi dalam mengawasi dan
mengelola risiko likuiditas.
Secara umum, tujuan utama manajemen risiko untuk In general, the main purpose of liquidity risk
risiko likuiditas adalah untuk meminimalkan management is to minimise the possibility of the
kemungkinan ketidakmampuan Bank dalam Bank's inability to obtain sources of financing. Thus
memperoleh sumber pendanaan arus kas. Dengan the Bank can fulfill any financial obligations as they fall
demikian Bank dapat memenuhi setiap kewajiban due in a timely manner, and in order to maintain an
keuangan yang sudah diperjanjikan secara tepat adequate and optimal level of liquidity.
waktu, dan agar senantiasa dapat memelihara tingkat
likuiditas yang memadai dan optimal.
153
Page 723
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. MANAJEMEN RISIKO (lanjutan) 47. RISK MANAGEMENT (continued)
Risiko likuiditas Liquidity risk
Kebijakan pengelolaan risiko likuiditas antara lain Liquidity risk management policies include the active
mencakup pengawasan aktif Dewan Komisaris dan supervision of the Board of Commissioners and Board
Direksi, yang pada intinya mengatur penerapan of Directors, which basically set the implementation of
Manajemen Risiko likuiditas pada Bank, Kebijakan the Bank's Liquidity Risk Management, Liquidity Risk
Manajemen Risiko likuiditas yang secara umum Management Policy which generally include liquidity
mencakup strategi manajemen risiko likuiditas, risk management strategy, the level of risk to be taken
tingkat risiko yang akan diambil (risk appetite) dan (risk appetite) and risk tolerance (risk tolerance) and
toleransi risiko (risk tolerance) dan Sistem Informasi Information Systems Risk Management and Internal
Manajemen Risiko serta Sistem Pengendalian Control System by implementing internal control and
Internal dengan menerapkan pengendalian internal review of appropriate independent of the
dan kaji ulang independen yang memadai terhadap implementation of Risk Management for liquidity risk
penerapan Manajemen Risiko untuk Risiko likuiditas is carried out by the Internal Audit (SKAI) and Risk
yang dilaksanakan oleh Satuan Kerja Audit Internal Management Unit (SKMR).
(SKAI) dan Satuan Kerja Manajemen Risiko (SKMR).
Tujuan dari manajemen risiko likuiditas adalah untuk The objective of liquidity risk management is to
memastikan bahwa setiap kebutuhan dana di saat ini ensure that current and future fund requirements can
maupun di masa datang baik untuk kondisi normal be met both in normal or stress condition.
maupun kondisi stres dapat dipenuhi.
Bank mengelola risiko likuiditas melalui analisis The Bank manages liquidity risk through liquidity gap
perbedaan jatuh tempo likuiditas dan rasio-rasio analysis and liquidity ratios. Liquidity risk is measured
likuiditas. Risiko likuiditas diukur dan dipantau secara and monitored on a daily basis based on liquidity risk
harian berdasarkan kerangka kerja limit risiko limit framework. Liquidity gap analysis provides
likuiditas. Analisis kesenjangan likuiditas insight as to the mismatch of expected cash inflows
memberikan pandangan terhadap ketidaksesuaian against cash outflows on any given day. This is
arus kas masuk dengan arus kas keluar pada waktu centrally managed within Treasury which has direct
tertentu. Kondisi ini dikelola secara terpusat oleh and authorised access to interbank, wholesale and
Treasury yang mempunyai akses dan otorisasi other professional markets, to supplement core Bank
secara langsung ke interbank, wholesale dan activities such as deposit taking and lending.
professional market lainnya, dalam upaya membantu
aktivitas utama bisnis Bank seperti pengumpulan
dana dan pemberian pinjaman.
Langkah yang diambil oleh Bank sehubungan The steps taken by the Bank in connection with the
dengan perbedaan antara aset dan liabilitas maturity gap mismatch between its financial assets
keuangan yang jatuh tempo antara 1 (satu) sampai and liabilities due in 1 (one) to 3 (three) months such
dengan 3 (tiga) bulan, adalah meningkatkan as improving its services to customers, monitor the
pelayanan kepada nasabah simpanan, memantau extension of deposit, search for new customers and
perpanjangan simpanan, mencari nasabah baru offering services including attractive products and
serta menawarkan produk dan bunga yang menarik interest rates in order to maintain stability and
kepada nasabah untuk menjaga stabilitas dan continuity of deposits from customers. In addition, the
kontinuitas jumlah simpanan dari nasabah. Bank also intensify collection efforts from non-
Di samping itu, Bank juga mengintensifkan usaha performing debtors and placing excess funds on
penagihan kepada debitur bermasalah dan marketable securities so they can be withdrawn at any
menempatkan kelebihan dana pada efek-efek yang time as the Bank needs a fund.
memiliki pasar sehingga dapat dicairkan setiap saat
apabila Bank membutuhkan dana.
154
Page 724
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. MANAJEMEN RISIKO (lanjutan) 47. RISK MANAGEMENT (continued)
Risiko likuiditas (lanjutan) Liquidity risk (continued)
Tabel jatuh tempo berikut ini menyajikan informasi The maturity tables below provide information about
mengenai perkiraan jatuh tempo dari liabilitas sesuai maturities on contractual undiscounted cash flows of
arus kas kontraktual yang tidak didiskontokan tanggal liabilities on December 31, 2025 and 2024:
31 Desember 2025 dan 2024:
31 Desember/ December 31, 2025
Tidak
mempunyai
kontrak jatuh
tempo/
Dibayarkan
sesuai
permintaan/
No contractual > 1 bulan- > 3 bulan- Lebih dari 5
maturity/ 3 bulan/ 1 tahun/ tahun/
Jumlah/ Repayable on < 1 bulan/ > 1 month > 3 months > 1 - 5 tahun/ More than 5
Total demand < 1 month 3 months 1 year > 1 - 5 years years
Liabilitas Liabilities
Simpanan nasabah 24.507.044.106 7.126.297.039 7.895.212.828 6.256.134.260 3.229.399.979 - - Deposits from customers
Simpanan dari bank lain 2.582.136.960 791.470.609 1.775.827.281 5.547.306 7.206.500 2.085.264 - Deposits from other banks
Efek-efek yang diterbitkan 4.920.218.750 - - 306.937.500 431.562.500 4.181.718.750 - Securities issued
Efek-efek yang dijual Securities sold under
dengan janji dibeli kembali 694.526.442 - 694.526.442 - - - - repurchase agreement
Liabilitas akseptasi 21.291.371 - - 13.433.964 7.857.407 - - Acceptances payable
Beban bunga yang masih
harus dibayar 115.867.203 - 115.867.203 - - - - Accrued expenses
Liabilitas lain-lain 95.740.081 - 56.203.203 - 10.848.865 28.688.013 - Other liabilities
32.936.824.913 7.917.767.648 10.537.636.957 6.582.053.030 3.686.875.251 4.212.492.027 -
31 Desember/ December 31, 2024
Tidak
mempunyai
kontrak jatuh
tempo/
Dibayarkan
sesuai
permintaan/
No contractual > 1 bulan- > 3 bulan- Lebih dari 5
maturity/ 3 bulan/ 1 tahun/ tahun/
Jumlah/ Repayable on < 1 bulan/ > 1 month > 3 months > 1 - 5 tahun/ More than 5
Total demand < 1 month 3 months 1 year > 1 - 5 years years
Liabilitas Liabilities
Simpanan nasabah 23.468.794.821 6.108.873.248 8.924.408.989 5.045.857.702 3.349.654.882 40.000.000 - Deposits from customers
Simpanan dari bank lain 688.839.554 259.466.889 383.361.716 28.828.095 8.223.514 8.959.340 - Deposits from other banks
Efek-efek yang diterbitkan 2.911.187.503 - - - 369.250.000 2.541.937.503 - Securities issued
Efek-efek yang dijual Securities sold under
dengan janji dibeli kembali 590.631.264 492.189.611 98.441.653 - - - - repurchase agreements
Liabilitas akseptasi 17.005.026 - - 2.294.831 14.710.195 - - Acceptances payable
Beban bunga yang masih
harus dibayar 103.156.225 - 103.156.225 - - - - Accrued expenses
Liabilitas lain-lain 84.125.294 - 32.791.084 - 11.522.906 39.811.304 - Other liabilities
27.863.739.687 6.860.529.748 9.542.159.667 5.076.980.628 3.753.361.497 2.630.708.147 -
Tabel berikut ini menyajikan informasi mengenai The tables below provide information about
perkiraan cash outflow dari rekening administratif estimated cash outflow of off-balance sheet as of
pada tanggal 31 Desember 2025 dan 2024: December 31, 2025 and 2024:
31 Desember/ December 31, 2025
Tidak
mempunyai
kontrak jatuh
tempo/
Dibayarkan
sesuai
permintaan/
No contractual Lebih dari 5
maturity/ Kurang dari/ 1–3 3 – 12 1–5 tahun/
Jumlah/ Repayable on Less than bulan/ bulan/ tahun/ More than 5
Total demand 1 bulan/month months months years years
Fasilitas pinjaman yang
belum digunakan 6.822.633.455 - 643.571.267 944.288.285 4.052.084.578 803.006.859 379.682.466 Unused loan facilities
Letter of credit 11.624.507 - - 1.105.222 10.519.285 - - Letter of credit
Garansi yang diterbitkan 179.024.353 - - 11.153.576 40.664.578 127.206.200 - Guarantees issued
Jumlah 7.013.282.315 - 643.571.267 956.547.082 4.103.268.441 930.213.059 379.682.466 Total
155
Page 725
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. MANAJEMEN RISIKO (lanjutan) 47. RISK MANAGEMENT (continued)
Risiko likuiditas (lanjutan) Liquidity risk (continued)
Tabel berikut ini menyajikan informasi mengenai The tables below provide information about
perkiraan cash outflow dari rekening administratif estimated cash outflow of off-balance sheet as of
pada tanggal 31 Desember 2025 dan 2024: (lanjutan) December 31, 2025 and 2024: (continued)
31 Desember/ December 31, 2024
Tidak
mempunyai
kontrak jatuh
tempo/
Dibayarkan
sesuai
permintaan/
No contractual Lebih dari 5
maturity/ Kurang dari/ 1–3 3 – 12 1–5 tahun/
Jumlah/ Repayable on Less than bulan/ bulan/ tahun/ More than 5
Total demand 1 bulan/month months months years years
Fasilitas pinjaman yang
belum digunakan 4.661.563.665 - 556.842.142 443.155.032 2.804.239.680 707.264.178 150.062.633 Unused loan facilities
Letter of credit 169.275.405 - 4.522.695 161.189.201 1.040.130 2.523.379 - Letter of credit
Garansi yang diterbitkan 522.142.989 - 99.175.000 189.020 40.364.621 107.548.268 274.866.080 Guarantees issued
Jumlah 5.352.982.059 - 660.539.837 604.533.253 2.845.644.431 817.335.825 424.928.713 Total
48. NILAI WAJAR INSTRUMEN KEUANGAN 48. FAIR VALUE OF FINANCIAL INSTRUMENTS
Aset dan liabilitas keuangan yang diukur pada nilai The financial assets and liabilities measured at fair
wajar menggunakan hierarki nilai wajar sebagai value use the following fair value hierarchy:
berikut:
i. Tingkat 1: input yang berasal dari harga i. Level 1: inputs that are quoted prices
kuotasian (tanpa penyesuaian) di pasar aktif (unadjusted) in active markets for identical
untuk instrumen yang identik yang dapat diakses instruments that the Bank can access at the
Bank pada tanggal pengukuran. measurement date.
ii. Tingkat 2: input selain harga kuotasian yang ii. Level 2: inputs other than quoted prices included
termasuk dalam level 1 yang dapat diobservasi, within level 1 that are observable either directly or
baik secara langsung atau tidak langsung. indirectly. This category includes instruments
Dalam kategori ini termasuk instrumen yang valued using: quoted market prices in active
dinilai dengan menggunakan: harga kuotasian markets for similar instruments; quoted market
untuk instrumen yang serupa di pasar aktif; prices in active markets for similar instruments;
harga kuotasian untuk instrumen yang identik quoted prices for identical or similar instruments
atau yang serupa di pasar yang tidak aktif; atau in markets that are not active; or other valuation
teknik penilaian lainnya dimana seluruh input techniques in which all significant inputs are
signifikan dapat diobservasi secara langsung directly or indirectly observable from market data.
maupun tidak langsung dari data pasar.
iii. Tingkat 3: input yang tidak dapat diobservasi. iii. Level 3: inputs that are unobservable. This
Dalam kategori ini termasuk semua instrumen category includes all instruments for which the
dimana teknik penilaian menggunakan input valuation technique includes inputs not based on
yang tidak dapat diobservasi dan input yang observable data and the unobservable inputs
tidak dapat diobservasi ini memberikan dampak have a significant effect on the instrument’s
signifikan terhadap penilaian instrumen. valuation. This category includes instruments that
Termasuk dalam kategori ini adalah instrumen are valued based on quoted prices for similar
yang dinilai berdasarkan harga kuotasian untuk instruments for which significant unobservable
instrumen serupa yang memerlukan adjustments or assumptions are required to
penyesuaian atau asumsi signifikan yang tidak reflect differences between the instruments.
dapat diobservasi untuk mencerminkan
perbedaan diantara instrumen tersebut.
156
Page 726
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
48. NILAI WAJAR INSTRUMEN KEUANGAN 48. FAIR VALUE OF FINANCIAL INSTRUMENTS
(lanjutan) (continued)
Tabel berikut menyajikan instrumen keuangan Bank The following table presents the Bank’s financial
yang diukur sebesar nilai wajar: instruments that are measured at fair value:
31 Desember/ December 31, 2025
Tingkat 1/ Tingkat 2/ Tingkat 3/ Jumlah/
Level 1 Level 2 Level 3 Total
Aset keuangan Financial assets
Efek-efek 2.810.307.397 2.164.881.168 - 4.975.188.565 Marketable securities
Penyertaan saham - - 0*) 0*) Investment in shares
Jumlah 2.810.307.397 2.164.881.168 - 4.975.188.565 Total
31 Desember/ December 31, 2024
Tingkat 1/ Tingkat 2/ Tingkat 3/ Jumlah/
Level 1 Level 2 Level 3 Total
Aset keuangan Financial assets
Efek-efek 1.961.146.285 836.818.168 - 2.797.964.453 Marketable securities
Penyertaan saham - - 0*) 0*) Investment in shares
Jumlah 1.961.146.285 836.818.168 - 2.797.964.453 Total
*) nilai wajar saham PT Bima Multi Finance adalah sebesar Rp1 *) fair value of shares in PT Bima Multi Finance are Rp1 (in full amount)
(dalam nilai penuh)
Tidak terdapat perpindahan antara tingkat 1 dan There is no transfer between level 1 and level 2 of fair
tingkat 2 hierarki nilai wajar. value hierarchy.
Tabel berikut ini menyajikan perubahan pada The following table presents the changes in Bank’s
instrumen keuangan Bank yang diukur dengan financial instruments measured at level 3 - fair value
tingkat 3 - hierarki nilai wajar untuk tahun yang hierarchy for the year ended December 31, 2025 and
berakhir pada 31 Desember 2025 dan 2024. 2024.
31 Desember/December 31, 2025
Kerugian yang
diakui pada
laba rugi/
Saldo awal/ Loss
Beginning Penambahan/ recognised in Jumlah/
balance Additions profit or loss Total
Aset keuangan Financial assets
Penyertaan saham 0*) - - 0*) Investment in shares
31 Desember/December 31, 2024
Kerugian yang
diakui pada
laba rugi/
Saldo awal/ Loss
Beginning Penambahan/ recognised in Jumlah/
balance Additions profit or loss Total
Aset keuangan Financial assets
Penyertaan saham 0*) - - 0*) Investment in shares
*) nilai wajar saham PT Bima Multi Finance adalah sebesar Rp1 *) fair value of shares in PT Bima Multi Finance are Rp1 (in full amount)
(dalam nilai penuh)
157
Page 727
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
48. NILAI WAJAR INSTRUMEN KEUANGAN 48. FAIR VALUE OF FINANCIAL INSTRUMENTS
(lanjutan) (continued)
Pada tanggal 31 Maret 2025, Bank melakukan As of March 31, 2025, the Bank reassessed the
penilaian kembali atas nilai pasar 100% Ekuitas market value of 100% Equity of PT Bima Multi
PT Bima Multi Finance. Berdasarkan laporan dari Finance. Based on Independent Appraisal report from
penilai Independen KJPP Tri, Santi dan Rekan yang the independent appraiser KJPP Tri, Santi and
ditandatangani oleh Santi Dewiyani, MAPPI (Cert.) Partners signed by Santi Dewiyani, MAPPI (Cert.) on
pada tanggal 8 Desember 2023. Nilai wajar dari December 8, 2023. The fair value of the temporary
penyertaan saham sementara ditentukan share investment was determined using the financial
menggunakan laporan keuangan per 30 September statements as of September 30, 2023 with an asset
2023 dengan pendekatan aset metode Adjusted Book approach using the Adjusted Book Value (ABV)
Value (ABV) dan asumsi tingkat diskon likuiditas method and assumption the discount for lack of
pasar sebesar 30%. marketability of 30%.
Tabel di bawah ini menyajikan perbandingan antara The table below summarises the comparison
nilai tercatat dan nilai wajar dari aset dan liabilitas between the carrying amounts and fair values of all
keuangan yang tidak diukur pada nilai wajar. Nilai financial assets and liabilities except those measured
wajar yang diungkapkan adalah berdasarkan at fair value. The fair values disclosed are based on
informasi relevan yang tersedia pada tanggal relevant information available as of
31 Desember 2025 dan 2024, dan tidak diperbaharui December 31, 2025 and 2024, and are not updated to
untuk mencerminkan perubahan dalam kondisi pasar reflect changes in market conditions which have
yang telah terjadi setelah tanggal ini. occurred after these dates.
31 Desember/December 31, 2025
Nilai tercatat/ Nilai wajar/
Carrying value Fair value
Aset Keuangan Financial Assets
Kas 46.336.157 46.336.157 Cash
Giro pada Bank Indonesia 1.238.091.018 1.238.091.018 Current accounts with Bank Indonesia
Giro pada bank lain 317.270.028 317.270.028 Current accounts with other banks
Penempatan pada Bank Indonesia Placements with Bank Indonesia and
dan bank lain - bersih 1.405.032.387 1.405.032.387 other banks - net
Efek-efek - bersih 5.099.269.911 5.217.819.504 Marketable securities - net
Pendapatan bunga Interest
yang masih akan diterima 325.114.214 325.114.214 income receivables
Pinjaman yang diberikan - bersih 21.821.519.738 21.608.949.099 Loans - net
Tagihan akseptasi 21.291.371 21.291.371 Acceptances receivable
Aset lain-lain 21.602.904 21.602.904 Other assets
Jumlah aset keuangan 30.295.527.728 30.201.506.682 Total financial assets
Liabilitas Keuangan Financial Liabilities
Simpanan nasabah 24.294.698.104 24.294.698.104 Deposits from customers
Simpanan dari bank lain 2.580.560.150 2.580.560.150 Deposits from other banks
Efek-efek yang diterbitkan 3.922.381.139 4.014.507.630 Securities issued
Efek-efek yang dijual Securities sold under
dengan janji dibeli kembali 693.569.220 693.569.220 repurchase agreement
Liabilitas akseptasi 21.291.371 21.291.371 Acceptances payable
Beban yang masih harus dibayar 115.867.203 115.867.203 Accrued expenses
Liabilitas lain-lain 79.167.102 79.167.102 Other liabilities
Jumlah liabilitas keuangan 31.707.534.289 31.799.660.780 Total financial liabilities
158
Page 728
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
48. NILAI WAJAR INSTRUMEN KEUANGAN 48. FAIR VALUE OF FINANCIAL INSTRUMENTS
(lanjutan) (continued)
31 Desember/December 31, 2024
Nilai tercatat/ Nilai wajar/
Carrying value Fair value
Aset Keuangan Financial Assets
Kas 71.600.262 71.600.262 Cash
Giro pada Bank Indonesia 1.401.052.981 1.401.052.981 Current accounts with Bank Indonesia
Giro pada bank lain 114.473.297 114.473.297 Current accounts with other banks
Penempatan pada Bank Indonesia Placements with Bank Indonesia and
dan bank lain - bersih 12.197.255 12.197.255 other banks - net
Efek-efek - bersih 4.664.758.489 4.532.679.804 Marketable securities - net
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 197.775.620 193.396.220 resale agreements
Pendapatan bunga Interest
yang masih akan diterima 314.751.488 314.751.488 income receivables
Pinjaman yang diberikan - bersih 20.112.894.443 19.866.083.129 Loans - net
Tagihan akseptasi 17.791.739 17.791.739 Acceptances receivable
Aset lain-lain 21.740.496 21.740.496 Other assets
Jumlah aset keuangan 26.929.036.070 26.545.766.671 Total financial assets
Liabilitas Keuangan Financial Liabilities
Simpanan nasabah 23.332.111.500 23.332.111.500 Deposits from customers
Simpanan dari bank lain 591.017.972 591.017.972 Deposits from other banks
Efek-efek yang diterbitkan 2.289.412.649 2.316.217.340 Securities issued
Efek-efek yang dijual Securities sold under
dengan janji dibeli kembali 587.475.014 587.475.014 repurchase agreement
Liabilitas akseptasi 17.005.026 17.005.026 Acceptances payable
Beban yang masih harus dibayar 103.156.225 103.156.225 Accrued expenses
Liabilitas lain-lain 84.125.294 84.125.294 Other liabilities
Jumlah liabilitas keuangan 27.004.303.680 27.031.108.371 Total financial liabilities
Metode dan asumsi yang digunakan untuk estimasi The methods and assumptions used to estimate fair
nilai wajar adalah sebagai berikut: value are as follows:
a. Efek-efek a. Marketable securities
Nilai wajar untuk efek-efek yang diukur pada The fair value for securities measured at
biaya perolehan diamortisasi ditetapkan amortised cost is based on market prices or
berdasarkan harga pasar atau harga kuotasi broker/dealer price quotations (level 1 - fair value
perantara (broker)/pedagang efek (dealer) hierarchy). Where this information is not
(tingkat 1 - hierarki nilai wajar). Jika informasi ini available, fair value is estimated using quoted
tidak tersedia, nilai wajar diestimasi dengan market prices for securities with similar credit,
menggunakan harga pasar kuotasi efek yang maturity and yield characteristics (level 2 - fair
memiliki karakteristik kredit, jatuh tempo dan value hierarchy).
yield yang serupa (tingkat 2 - hierarki nilai wajar).
b. Pinjaman yang diberikan b. Loans
Pinjaman yang diberikan dinyatakan Loans are recorded at carrying amount net of
berdasarkan jumlah nilai tercatat setelah charges for impairment. The estimated fair value
dikurangi oleh beban penurunan nilai. Estimasi of loans represents the discounted amount of
nilai wajar dari pinjaman yang diberikan estimated future cash flows expected to be
mencerminkan jumlah diskonto dari estimasi kini received. Estimated cash flows are discounted at
dari arus kas masa depan yang diharapkan akan current market rates to determine fair value (level
diterima. Arus kas yang diharapkan 3 - fair value hierarchy).
didiskontokan pada tingkat suku bunga pasar
terkini untuk menentukan nilai wajar (tingkat 3 -
hierarki nilai wajar).
159
Page 729
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
48. NILAI WAJAR INSTRUMEN KEUANGAN 48. FAIR VALUE OF FINANCIAL INSTRUMENTS
(lanjutan) (continued)
Metode dan asumsi yang digunakan untuk estimasi The methods and assumptions used to estimate fair
nilai wajar adalah sebagai berikut: (lanjutan) value are as follows: (continued)
c. Efek-efek yang diterbitkan c. Securities issued
Nilai wajar untuk efek-efek yang diukur pada The fair value for securities issued measured at
biaya perolehan diamortisasi ditetapkan amortised cost based on market prices or
berdasarkan harga pasar atau harga kuotasi broker/dealer price quotations (level 1 - fair value
perantara (broker)/pedagang efek (dealer) hierarchy). The aggregate fair values are
(tingkat 1 - hierarki nilai wajar). Nilai wajar calculated based on quoted market prices. For
agregat dihitung berdasarkan harga pasar those notes where quoted market prices are not
kuotasi. Jika informasi ini tidak tersedia, model available, a discounted cash flow model is used
diskonto arus kas digunakan berdasarkan kurva based on a current yield curve appropriate for the
yield terkini yang sesuai dengan sisa periode remaining term to maturity (level 2 - fair value
jatuh temponya (tingkat 2 - hierarki nilai wajar). hierarchy).
d. Sebagian besar dari instrumen keuangan yang d. Majority of the financial instrument not measured
tidak diukur pada nilai wajar, diukur pada biaya at fair value are measured at amortised cost. The
perolehan diamortisasi. Berikut daftar instrumen following are financial instruments for which their
keuangan yang nilai tercatatnya mendekati nilai carrying amount are reasonable approximation of
wajarnya, contohnya, instrumen keuangan fair value because, for example, they are short
jangka pendek atau yang ditinjau ulang term in nature or re-price to current market rates
menggunakan harga pasar secara berkala. frequently.
Aset Keuangan: Financial Assets:
- Kas - Cash
- Giro pada Bank Indonesia - Current accounts with Bank Indonesia
- Giro pada bank lain - Current accounts with other banks
- Penempatan pada Bank Indonesia dan - Placement with Bank Indonesia and other
bank lain banks
- Efek-efek - Marketable securities
- Efek-efek yang dibeli dengan janji dijual - Securities purchased under resale
Kembali agreements
- Pinjaman yang diberikan - Loans
- Pendapatan bunga yang masih akan - Interest income receivables
diterima
- Tagihan akseptasi - Acceptances receivable
- Aset lain-lain - Other assets
Liabilitas Keuangan: Financial Liabilities:
- Simpanan nasabah - Deposits from customers
- Simpanan dari bank lain - Deposits from other banks
- Efek-efek yang diterbitkan - Securities issued
- Efek-efek yang dijual dengan janji dibeli - Securities sold under repurchase
kembali agreements
- Liabilitas akseptasi - Acceptances payable
- Akrual dan liabilitas lain-lain - Accrued and other liabilities
160
Page 730
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. MANAJEMEN MODAL 49. CAPITAL MANAGEMENT
Tujuan utama dari kebijakan Bank atas kebijakan The primary objectives of the Bank's capital
pengelolaan modal adalah untuk memastikan bahwa management policy are to ensure that the Bank has a
Bank memiliki modal yang kuat untuk mendukung strong capital to support the Bank's business
strategi pengembangan ekspansi usaha Bank saat ini expansion strategy currently to sustain future
dan mempertahankan kelangsungan pengembangan development of the business, to meet regulator
di masa mendatang, dan untuk memenuhi ketentuan capital adequacy requirements and also to ensure the
kecukupan permodalan yang ditetapkan oleh efficiency of Bank's capital structure.
regulator serta memastikan agar struktur permodalan
Bank telah efisien.
Bank menyusun Rencana Permodalan berdasarkan The Bank undertakes Capital Planning based on
penilaian dari penelaahan atas kebutuhan kecukupan assessment and review of the capital situation in
permodalan yang dipersyaratkan dan terms of the legal capital adequacy requirement,
mengkombinasikannya dengan tinjauan combined with assessment of economic outlooks.
perkembangan ekonomi terkini. Bank senantiasa The Bank will continue to link financial and capital
akan menghubungkan tujuan keuangan dan adequacy goals to risk appetite through the capital
kecukupan modal terhadap risiko melalui proses planning process as well as assess the businesses
perencanaan modal, begitu pula dengan bisnis yang based on the Bank's capital and liquidity
didasarkan pada permodalan dan persyaratan requirements.
likuiditas Bank.
Kebutuhan permodalan Bank juga direncanakan dan The capital needs of the Bank are also discussed and
didiskusikan secara rutin yang didukung dengan data planned on a routine basis as supported by data
analisis. analysis.
Rencana Permodalan disusun oleh Direksi sebagai Capital Planning is prepared by Directors as part of
bagian dari Rencana Bisnis Bank dan disetujui oleh the Bank's Business Plan and is approved by the
Dewan Komisaris. Perencanaan ini diharapkan akan Board of Commissioners. Capital Planning ensures
memastikan tersedianya modal yang cukup dan that adequate levels of capital and an optimum mix of
terciptanya struktur permodalan yang optimal untuk the different components of capital are maintained to
mendukung strategi Bank. support the Bank's strategy.
Bank telah melakukan perhitungan kecukupan modal The Bank calculated its capital adequacy
berdasarkan ketentuan Bank Indonesia yang berlaku, requirements using the prevailing Bank Indonesia
dimana modal yang dimiliki diklasifikasikan dalam 2 regulation, where the regulatory capital is classified
Tier yaitu Modal Tier I dan Modal Tier II. into 2 Tiers, mainly Tier I Capital and Tier II Capital.
Bank mematuhi semua persyaratan modal yang The Bank has complied with all externally imposed
ditetapkan oleh pihak eksternal sepanjang periode capital requirements throughout the reporting period,
pelaporan, khususnya berkenaan dengan particularly regarding Capital Adequacy Ratio (CAR)
perhitungan Kewajiban Penyediaan Modal Minimum and calculation of Risk Weighted Assets (RWA).
(KPMM) dan Aktiva Tertimbang Menurut Risiko
(ATMR).
161
Page 731
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
50. INFORMASI TAMBAHAN 50. ADDITIONAL INFORMATION
Informasi tambahan berikut merupakan informasi The following additional information is information that
yang tidak dipersyaratkan untuk diungkapkan oleh is not required to be disclosed by Indonesian
Standar Akuntansi Keuangan di Indonesia. Informasi Financial Accounting Standards. Such additional
tersebut disusun sesuai dengan regulasi Otoritas information was prepared in accordance with
Jasa Keuangan. regulations of Financial Services Authority.
Giro wajib minimum Minimum statutory requirements
Saldo giro pada Bank Indonesia adalah untuk Current accounts with Bank Indonesia are provided to
memenuhi persyaratan Giro Wajib Minimum (GWM) fulfill Bank Indonesia’s requirements on Minimum
dari Bank Indonesia. Reserve Requirements (GWM).
Berdasarkan Peraturan Bank Indonesia (PBI) In accordance with Bank Indonesia Regulation (PBI)
No. 20/3/PBI/2018 tanggal 29 Maret 2018 No. 20/3/PBI/2018 dated March 29, 2018 as
sebagaimana telah beberapa kali diubah, terakhir amended several times, most recently with PBI
dengan PBI No. 24/4/PBI/2022 tanggal 1 Maret 2022 No. 24/4/PBI/2022 dated March 1, 2022 concerning
tentang Perubahan Keempat atas Peraturan Bank the Fourth Amendment to Bank Indonesia Regulation
Indonesia No. 20/3/PBI/2018 tentang Giro Wajib No. 20/3/PBI/2018 concerning Statutory Reserves in
Minimum dalam Rupiah dan Valuta Asing bagi Bank Rupiah and Foreign Currency for Conventional
Umum Konvensional, Bank Umum Syariah, dan Unit Commercial Banks, Sharia Commercial Banks and
Usaha Syariah; Peraturan Anggota Dewan Gubernur Sharia Business Units; and Regulation of Members of
(PADG) No. 20/10/PADG/2018 tanggal the Board of Governors (PADG)
31 Mei 2018, sebagaimana telah diubah beberapa No. 20/10/PADG/2018 dated May 31, 2018, as
kali, terakhir dengan PADG No. 24/3/PADG/2022 amended several times, most recently with PADG
tanggal 1 Maret 2022 tentang Perubahan Kedelapan No. 24/3/PADG/2022 dated March 1, 2022
atas Peraturan Anggota Gubernur concerning the Eighth Amendment to the Regulation
No. 20/10/PADG/2018 tentang Giro Wajib Minimum of Members of the Governor No. 20/10/PADG/2018
dalam Rupiah dan Valuta Asing bagi Bank Umum concerning Statutory Reserves in Rupiah and Foreign
Konvensional, Bank Umum Syariah, dan Unit Usaha Exchange for Conventional Commercial Banks,
Syariah; dan Peraturan Anggota Dewan Gubernur Sharia Commercial Banks and Sharia Business
(PADG) No. 24/8/PADG/2022 tanggal 1 Juli 2022, Units, Regulation of Members of the Board of
sebagaimana telah diubah beberapa kali, terakhir Governors (PADG) No. 24/8/PADG/2022 dated
dengan PADG No. 8 Tahun 2025 tanggal July 1, 2022, as amended several times, most
27 Maret 2025 tentang Perubahan Ketiga atas recently with PADG No. 8 year 2025 dated
Peraturan Anggota Dewan Gubernur Nomor March 27, 2025 concerning the Third Amendment to
24/8/PADG/2022 tentang Peraturan Pelaksanaan the Regulation of Members of the Board of Governors
Pemenuhan Giro Wajib Minimum Dalam Rupiah dan PADG No. 24/8/PADG/2022 concerning the
Valuta Asing Bagi Bank Umum Konvensional, Bank Implementation Regulations for Fulfillment of
Umum Syariah, dan Unit Usaha Syariah Statutory Reserves in Rupiah and Foreign Exchange
sebagaimana telah diubah sebanyak 4 (empat) kali for Conventional Commercial Banks, Sharia
melalui PADG No. 2 tahun 2023 tanggal 24 Maret Commercial Banks, and Sharia Business Units as
2023, PADG No. 12 tahun 2023 tanggal amended 4 (four) times through PADG No. 2 year
27 September 2023, PADG No. 8 tahun 2025 tanggal 2023 dated March 24, 2023, PADG No. 12 year 2023
27 Maret 2025, dan PADG No. 31 tahun 2025 tanggal dated September 27, 2023, PADG No. 8 year 2025
23 Desember 2025 Bank wajib memenuhi rasio Giro dated March 27, 2025 and PADG No. 31 year 2025
Wajib Minimum (GWM) seperti yang disyaratkan Bank dated December 23, 2025. Banks are required to
Indonesia dalam Rupiah dan valuta asing secara meet the Statutory Reserves (GWM) ratio as required
harian dan rata-rata dari rata-rata Dana Pihak Ketiga by Bank Indonesia in Rupiah and foreign currencies
(DPK) dalam Rupiah dan valuta asing selama periode on a daily basis and the average of the average Third
laporan tertentu. Party Funds (TPF) in Rupiah and foreign currencies
during a specific reporting period.
162
Page 732
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
50. INFORMASI TAMBAHAN (lanjutan) 50. ADDITIONAL INFORMATION (continued)
Giro wajib minimum (lanjutan) Minimum statutory requirements (continued)
PADG GWM Nomor 24/8/PADG/2022 PADG GWM Number 24/8/PADG/2022 consolidates
mengonsolidasikan seluruh perubahan pada PADG all amendments to PADG Number
No. 20/10/PADG/2018 tentang Giro Wajib Minimum 20/10/PADG/2018 concerning the Minimum
dalam Rupiah dan Valuta Asing bagi Bank Umum Statutory Reserves in Rupiah and Foreign Currency
Konvensional, Bank Umum Syariah, dan Unit Usaha for Conventional Commercial Banks, Islamic
Syariah, tanpa mengubah substansi pengaturan Commercial Banks, and Islamic Business Units,
selain perubahan besaran GWM dan bagian yang without altering the regulatory substance other than
diperhitungkan untuk mendapat remunerasi. changes to the reserve requirement amounts and
Selanjutnya, pada saat PADG GWM Nomor the components eligible for remuneration.
24/8/PADG/2022 mulai berlaku tanggal 1 Juli 2022, Furthermore, when PADG GWM Number
PADG Nomor 20/10/PADG/2018 berserta 24/8/PADG/2022 comes into effect on July 1, 2022,
perubahan-perubahannya dicabut dan dinyatakan PADG Number 20/10/PADG/2018 along with its
tidak berlaku.Pada tanggal 31 Desember 2025 dan amendments is revoked and declared no longer
2024, rasio GWM rata-rata dalam Rupiah yang wajib valid. As of December 31, 2025 and 2024, the
dipenuhi adalah sebesar 10%, dan rasio GWM rata- average GWM ratio in Rupiah that must be fulfilled
rata dalam valuta asing yang wajib dipenuhi sebesar is at 10%, and the average GWM ratio in foreign
4%. currencies that must be fulfilled is at 4%.
Bank Indonesia melakukan penguatan kebijakan Bank Indonesia has strengthened incentive policy to
insentif untuk mendorong peranan perbankan dalam stimulate the role of banks in financing priority
pembiayaan kepada sektor prioritas sesuai Peraturan sectors in accordance with Bank Indonesia
Bank Indonesia (PBI) No. 24/5/PBI/2022 tentang Regulation (PBI) No. 24/5/PBI/2022 regarding
Insentif bagi Bank yang Memberikan Penyediaan Incentives for Banks Providing Funds for Certain and
Dana untuk Kegiatan Ekonomi Tertentu dan Inklusif Inclusive Economic Activities dated February 25,
tanggal 25 Februari 2022, sebagaimana diatur lebih 2022, as further regulated through PADG
lanjut melalui PADG No. 24/4/PADG/2022 tanggal No. 24/4/PADG/2022 dated March 1, 2022 as
1 Maret 2022 sebagaimana telah mengalami amended several times, most recently with PADG
beberapa kali perubahan, terakhir dengan PADG No. 7 year 2025 dated March 26, 2025 concerning
No. 7 Tahun 2025 tanggal 26 Maret 2025 tentang the Third Amendment to the Regulation of Members
Perubahan Ketiga atas Peraturan Anggota Dewan of the Board of Governors No. 11 year 2023
Gubernur Nomor 11 Tahun 2023 tentang Peraturan concerning Regulations for Implementing
Pelaksanaan Kebijakan Insentif Likuiditas Macroprudential Liquidity Incentive Policy.
Makroprudensial.
Bank memperoleh Insentif Kebijakan Likuiditas Bank received a Macroprudential Liquidity Policy
Makroprudensial (KLM) sebesar 5,4% berlaku dari Incentive of 5.4% valid from December 1, 2025 until
1 Desember 2025 sampai dengan 31 Desember 2025 December 31, 2025 therefore GWM ratio in Rupiah
sehingga GWM rata-rata dalam Rupiah yang wajib that must be fulfilled by the Bank is at 3.6%.
dipenuhi oleh Bank adalah 3,6%.
163
Page 733
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
50. INFORMASI TAMBAHAN (lanjutan) 50. ADDITIONAL INFORMATION (continued)
Disamping itu, berdasarkan PBI No. 20/4/PBI/2018 Furthermore, based on PBI No. 20/4/PBI/2018
tanggal 29 Maret 2018 sebagaimana telah beberapa dated March 29, 2018 as amended several times,
kali diubah, terakhir dengan PBI No.24/16/PBI/2022 most recently with PBI No.24/16/PBI/2022 dated
tanggal 1 November 2022 tentang Perubahan November 1, 2022 concerning the Fourth
Keempat atas Peraturan Bank Indonesia Amendment to Bank Indonesia Regulation
No. 20/4/PBI/2018 tentang Rasio Intermediasi No. 20/4/PBI/2018 concerning Ratio
Makroprudensial dan Penyangga Likuiditas Macroprudential Intermediation and
Makroprudential bagi Bank Umum Konvensional, Macroprudential Liquidity Support for Conventional
Bank Umum Syariah, dan Unit Usaha Syariah dan Commercial Banks, Sharia Commercial Banks, and
PADG No.21/22/PADG/2019 tanggal 28 November Sharia Business Units; and PADG
2019 sebagaimana telah mengalami beberapa No.21/22/PADG/2019 dated November 28, 2019 as
kali perubahan, terakhir dengan PADG No. 18 Tahun amended several times, most recently with PADG
2023 tanggal 29 November 2023 tentang Perubahan No. 18 year 2023 dated November 29, 2023
Ketujuh atas Peraturan Anggota Dewan Gubernur concerning the Seventh Amendment to the
No. 21/22/PADG/2019 tentang Rasio Intermediasi Regulation of Members of the Board of Governors
Makroprudential dan Penyangga Likuiditas No. 21/22/PADG/2019 concerning Macroprudential
Makroprudential bagi Bank Umum Konvensional, Intermediation Ratio and Macroprudential Liquidity
Bank Umum Syariah, dan Unit Usaha Syariah, Bank Buffer for Conventional Commercial Banks, Sharia
wajib memenuhi Rasio Intermediasi Makroprudential Commercial Banks, and Sharia Business Units,
(RIM) dan Penyangga Likuiditas Makroprudential Banks must meet the Macroprudential
(PLM) dari rata-rata DPK dalam Rupiah selama Intermediation Ratio (RIM) and Macroprudential
periode laporan tertentu. Liquidity Buffer (PLM) of the average TPF in Rupiah
during specific reporting periods.
Peraturan ini, sebagaimana diubah terakhir melalui This regulation, as last amended by Bank
PBI No. 24/16/PBI/2022 tanggal 31 Oktober 2022 Indonesia Regulation (PBI) No. 24/16/PBI/2022
tentang Perubahan Keempat atas PBI No. dated 31 October 2022, concerns the Fourth
20/4/PBI/2018 mengenai Rasio Intermediasi Amendment to PBI No. 20/4/PBI/2018 regarding
Makroprudensial dan Penyangga Likuiditas the Macroprudential Intermediation Ratio and the
Makroprudensial bagi Bank Umum Konvensional, Macroprudential Liquidity Buffer for Conventional
Bank Umum Syariah, dan Unit Usaha Syariah, Commercial Banks, Islamic Commercial Banks,
dijelaskan lebih lanjut dalam PADG No. 23 Tahun and Islamic Business Units. The regulation is
2025 tanggal 20 Oktober 2025 tentang Rasio further elaborated through PADG No. 23 of 2025
Intermediasi Makroprudensial dan Penyangga dated 20 October 2025 concerning the
Likuiditas Makroprudensial bagi Bank Umum Macroprudential Intermediation Ratio and the
Konvensional, Bank Umum Syariah, dan Unit Macroprudential Liquidity Buffer for Conventional
Usaha Syariah, yang mencabut PADG No. Commercial Banks, Islamic Commercial Banks,
21/22/PADG/2019 tanggal 28 November 2019 and Islamic Business Units, which revokes PADG
beserta seluruh ketentuan perubahannya. Dalam No. 21/22/PADG/2019 dated 28 November 2019
ketentuan tersebut, besaran PLM ditetapkan on the same subject, including all of its
sebesar 4% (empat persen) dari DPK BUK dalam amendments. Under this regulation, the
Rupiah, sedangkan besaran PLM untuk Entitas Macroprudential Liquidity Buffer (PLM) is set at
Anak yang menjalankan kegiatan usaha 4% (four percent) of Rupiah third-party funds
berdasarkan prinsip syariah ditetapkan sebesar (DPK) for Conventional Commercial Banks, and
2,5% (dua koma lima persen) dari DPK Entitas 2.5% (two point five percent) of Rupiah third-party
Anak dalam Rupiah. funds (DPK) for subsidiaries conducting business
based on sharia principles.
Pada tanggal 31 Desember 2025 dan 2024, rasio As of December 31, 2025 and 2024, the minimum of
PLM yang wajib dipenuhi minimal masing-masing PLM ratio that must be fulfilled is set at 5%,
sebesar 5%. respectively.
164
Page 734
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
50. INFORMASI TAMBAHAN (lanjutan) 50. ADDITIONAL INFORMATION (continued)
Giro wajib minimum (lanjutan) Minimum statutory requirements (continued)
Giro RIM adalah tambahan simpanan minimum yang RIM demand deposits is the additional reserve that
wajib dipelihara oleh Bank dalam bentuk saldo should be maintained by the Bank in the form of
rekening giro pada Bank Indonesia. Parameter yang current accounts with Bank Indonesia. The
digunakan dalam pemenuhan giro RIM adalah parameters used in the fulfillment of RIM are as
sebagai berikut: follow:
1. Batas bawah target RIM sebesar 84% 1. Minimum target of RIM is 84%
2. Batas atas target RIM sebesar 94% 2. Maximum target of RIM is 94%
3. KPMM Insentif sebesar 14% 3. Incentive of CAR is 14%
Bank memiliki RIM diatas batas bawah target RIM, Bank have RIM above the lower RIM target limit,
NPL kurang dari 5 (Catatan 11), dan KPMM diatas NPL of less than 5 (Note 11), and have CAR above
19% sehingga Bank wajib memelihara Giro RIM 19% therefore the Bank is required to maintain RIM
menggunakan parameter disinsentif yang berlaku. demand deposits using the applicable disincentive
Pada tanggal 31 Desember 2025 dan 2024, Giro RIM parameters. As of December 31, 2025 and 2024, the
yang dimiliki Bank telah memenuhi ketentuan Bank RIM Current Account owned by the Bank has
Indonesia. complied with the applicable Bank Indonesia
regulations.
Bank telah memenuhi peraturan Bank Indonesia The Bank has fulfilled the prevailing Bank
yang berlaku tentang Giro Wajib Minimum bank Indonesia’s regulation regarding Minimum Reserve
umum konvensional pada tanggal 31 Desember Requirements for conventional banks as of
2025 dan 2024. December 31, 2025 and 2024.
Rasio GWM Bank pada tanggal 31 Desember 2025 As of December 31, 2025 and 2024, the GWM ratios
dan 2024 adalah sebagai berikut: of the Bank are as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah Rupiah
Giro Wajib Minimum*) 4,58% 6,67% Minimum Statutory Reserve*)
Penyangga Likuiditas
Makroprudensial**) 23,29% 21,78% Macroprudential Liquidity Buffer**)
GWM Rasio Intermediasi GWM Macroprudential
Makroprudensial***) 1,89% 4,76% Intermediation Ratio***)
Valuta Asing 4,05% 4,05% Foreign Currencies
*) Sebelumnya Giro Wajib Minimum Primer Previously Primary Minimum Statutory Reserve *)
**) Sebelumnya Giro Wajib Minimum Sekunder Previously Secondary Minimum Statutory Reserve **)
***) Sebelumnya Giro Wajib Minimum LFR Previously Loan to Funding Ratio Minimum Statutory Reserve ***)
165
Page 735
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
50. INFORMASI TAMBAHAN (lanjutan) 50. ADDITIONAL INFORMATION (continued)
Kewajiban Penyediaan Modal Minimum Minimum Capital Requirement
Pada tanggal 31 Desember 2025 dan On December 31, 2025 and 2024, the Bank's
2024, rasio Kewajiban Penyediaan Modal Minimum Minimum Capital Requirement (“KPMM”) ratio is
(“KPMM”) Bank dihitung berdasarkan Peraturan calculated based on Financial Services
Otoritas Jasa Keuangan No. 11/POJK.03/2016 Authority Regulation No. 11/POJK.03/2016 as last
sebagaimana terakhir dirubah melalui amended by No. 27/POJK.03/2022 concerning the
No. 27/POJK.03/2022 tentang Kewajiban Minimum Capital Requirement for Commercial
Penyediaan Modal Minimum Bank Umum dengan Banks. The Bank’s capital adequacy ratio with
memperhitungkan risiko kredit, risiko operasional consideration for credit, operational and market
dan risiko pasar. Rasio KPMM tersebut adalah risks. The KPMM ratio is as follows:
sebagai berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Modal inti (Tier I) 4.000.450.331 3.584.008.030 Core Capital (Tier I)
Modal pelengkap (Tier II) 1.129.545.320 833.932.677 Supplementary Capital (Tier II)
Jumlah Modal 5.129.995.651 4.417.940.707 Total Capital
Aset Tertimbang Menurut Risiko Risk Weighted Assets for
untuk Risiko Kredit 19.283.625.642 18.182.056.435 Credit Risk
Aset Tertimbang Menurut Risiko Risk Weighted Assets for
untuk Risiko Operasional 1.603.180.277 1.555.657.932 Operational Risk
Aset Tertimbang Menurut Risiko Risk Weighted Assets for
untuk Risiko Pasar 627.275.415 785.592.132 Market Risk
Rasio Kewajiban Penyediaan Capital Adequacy Ratio
Modal Minimum untuk risiko (CAR) with credit and
kredit dan risiko operasional 24,56% 22,38% operational risks
Rasio Kewajiban Penyediaan Capital Adequacy Ratio
Modal Minimum untuk risiko kredit, (CAR) with credit, operational
risiko operasional dan risiko pasar 23,84% 21,53% and market risks
Rasio Kewajiban Penyediaan Minimum Capital Adequacy
Modal Minimum yang diwajibkan 9,00% 9,00% Ratio required
Aset berdasarkan kolektibilitas Assets by collectibility
Kolektibilitas aset sesuai dengan Peraturan Otoritas Assets collectibility in accordance with Regulation of
Jasa Keuangan (“POJK”) No. 40/POJK.03/2019 the Financial Services Authority (“POJK”)
tanggal 1 Januari 2020 tentang Penilaian Kualitas No. 40/POJK.03/2019 dated January 1, 2020
Aset Bank Umum adalah sebagai berikut: regarding “Asset Quality Ratings for Conventional
Bank” are as follows:
31 Desember/December 31, 2025
Dalam perhatian
khusus/ Kurang lancar/ Diragukan/
Lancar/Current Special mention Substandard Doubtful Macet/Loss Jumlah/Total
Giro dan penempatan Current accounts and
pada Bank Indonesia 2.643.191.018 - - - - 2.643.191.018 placements with Bank Indonesia
Giro pada bank lain 317.275.973 - - - - 317.275.973 Current accounts with other banks
Efek-efek 10.075.611.567 - - - - 10.075.611.567 Marketable securities
Pinjaman yang diberikan 20.943.525.892 879.921.090 47.188.969 661.689 508.868.576 22.380.166.216 Loan
Pendapatan bunga Interest income
yang masih akan diterima 264.749.470 66.815.892 2.182.233 - - 333.747.595 receivables
Penyertaan saham - - - - - - Investment in shares
Tagihan akseptasi 21.291.371 - - - - 21.291.371 Acceptances receivable
Tagihan derivatif 278.000 - - - - 278.000 Derivative receivables
Agunan yang diambil alih - 410.971.611 47.873.275 35.126.650 - 493.971.536 Foreclosed assets
Aset lain-lain*) 561.878 - 14.601.166 16.323.794 1.309.969 32.796.807 Other assets*)
Jumlah 34.266.485.169 1.357.708.593 111.845.643 52.112.133 510.178.545 36.298.330.083 Total
Dikurangi: Cadangan kerugian Less : Allowance for
penurunan nilai (220.101.705) (317.106.427) (42.595.888) (24.527.837) (162.423.193) (766.755.050) impairment losses
Jumlah - bersih 34.046.383.464 1.040.602.166 69.249.755 27.584.296 347.755.352 35.531.575.033 Total - net
166
Page 736
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
50. INFORMASI TAMBAHAN (lanjutan) 50. ADDITIONAL INFORMATION (continued)
Aset berdasarkan kolektibilitas (lanjutan) Assets by collectibility (continued)
Kolektibilitas aset sesuai dengan Peraturan Otoritas Assets collectibility in accordance with Regulation of
Jasa Keuangan (“POJK”) No. 40/POJK.03/2019 the Financial Services Authority (“POJK”)
tanggal 1 Januari 2020 tentang Penilaian Kualitas No. 40/POJK.03/2019 dated January 1, 2020
Aset Bank Umum adalah sebagai berikut: regarding “Asset Quality Ratings for Conventional
Bank” are as follows:
31 Desember/December 31, 2024
Dalam perhatian
khusus/ Kurang lancar/ Diragukan/
Lancar/Current Special mention Substandard Doubtful Macet/Loss Jumlah/Total
Giro dan penempatan Current accounts and
pada Bank Indonesia 1.413.252.981 - - - - 1.413.252.981 placements with Bank Indonesia
Giro pada bank lain 114.518.280 - - - - 114.518.280 Current accounts with other banks
Efek-efek 7.463.989.140 - - - - 7.463.989.140 Marketable securities
Efek-efek yang dibeli dengan Securities purchased
janji dijual kembali 197.775.620 - - - - 197.775.620 under resale agreements
Pinjaman yang diberikan 19.197.768.646 688.873.837 62.185.617 5.102.838 605.929.383 20.559.860.321 Loans
Pendapatan bunga Interest income
yang masih akan diterima 244.723.115 74.173.423 1.942.927 - - 320.839.465 receivables
Penyertaan saham 219.933.809 - - - - 219.933.809 Investment in shares
Tagihan akseptasi 17.791.739 - - - - 17.791.739 Acceptances receivable
Tagihan derivatif 795.408 - - - - 795.408 Derivative receivables
Agunan yang diambil alih - 450.876.841 93.238.445 - - 544.115.286 Foreclosed assets
Aset lain-lain*) 1.714.304 - 30.924.960 223.984 1.106.292 33.969.540 Other assets*)
Jumlah 28.872.263.042 1.213.924.101 188.291.949 5.326.822 607.035.675 30.886.841.589 Total
Dikurangi: Cadangan kerugian Less : Allowance for
penurunan nilai (151.618.286) (222.048.167 ) (79.950.907) (1.387.349) (164.494.165) (619.498.874) impairment losses
Jumlah - bersih 28.720.644.756 991.875.934 108.341.042 3.939.473 442.541.510 30.267.342.715 Total - net
*) *)
Aset lain-lain terdiri atas properti terbengkalai dan suspense account. Other assets consist of abandoned property and suspense account.
Rekening administratif berdasarkan Administrative account by collectibility
kolektibilitas
Kolektibilitas rekening administratif sesuai dengan Administrative account collectibility in accordance
Peraturan Otoritas Jasa Keuangan (“POJK”) with Regulation of the Financial Services Authority
No. 40/POJK.03/2019 tanggal 1 Januari 2020 (“POJK”) No. 40/POJK.03/2019 dated January 1,
tentang Penilaian Kualitas Aset Bank Umum adalah 2020 regarding “Asset Quality Ratings for
sebagai berikut: Conventional Bank” are as follows:
31 Desember/December 31, 2025
DPK/ Kurang lancar/ Diragukan/
Lancar/Current Special mention Substandard Doubtful Macet/Loss Jumlah/Total
Fasilitas pinjaman yang belum
digunakan 6.810.260.413 6.718.041 - - 5.655.000 6.822.633.454 Unused loans facilities
Bank garansi 179.024.353 - - - - 179.024.353 Bank guarantee
Letter of credit 11.624.507 - - - - 11.624.507 Letter of credit
Jumlah 7.000.909.273 6.718.041 - - 5.655.000 7.013.282.314 Total
Dikurangi: Cadangan kerugian Less : Allowance for
penurunan nilai (645.955) - - - - (645.955) impairment losses
Jumlah - bersih 7.000.263.318 6.718.041 - - 5.655.000 7.012.636.359 Total - net
31 Desember/December 31, 2024
DPK/ Kurang lancar/ Diragukan/
Lancar/Current Special mention Substandard Doubtful Macet/Loss Jumlah/Total
Fasilitas pinjaman yang belum
digunakan 4.646.143.976 15.419.689 - - - 4.661.563.665 Unused loans facilities
Bank garansi 522.142.989 - - - - 522.142.989 Bank guarantee
Letter of credit 169.275.405 - - - - 169.275.405 Letter of credit
Jumlah 5.337.562.370 15.419.689 - - - 5.352.982.059 Total
Dikurangi: Cadangan kerugian Less : Allowance for
penurunan nilai (1.270.842) - - - - (1.270.842 ) impairment losses
Jumlah - bersih 5.336.291.528 15.419.689 - - - 5.351.711.217 Total - net
167
Page 737
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
50. INFORMASI TAMBAHAN (lanjutan) 50. ADDITIONAL INFORMATION (continued)
Berdasarkan pihak dan sektor ekonomi By counterparties and economic sector
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak Berelasi Related Parties
Real estate 84.806.448 - Real estate
Industri 66.414.392 78.612.786 Industry
Lembaga pembiayaan 28.003.281 940.667 Financing
Perdagangan, restoran, dan hotel 20.298.976 23.722.610 Trading, restaurant, and hotel
Lain-lain 20.107.840 20.191.048 Others
Sub jumlah 219.630.937 123.467.111 Sub total
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak Ketiga Third Parties
Lembaga pembiayaan 5.083.931.499 5.576.744.319 Financing
Perdagangan, restoran, dan hotel 4.551.937.746 4.068.926.696 Trading, restaurant, and hotel
Industri 3.750.739.867 2.936.443.715 Industry
Real estate 2.977.159.386 2.476.932.930 Real estate
Konstruksi 1.110.646.471 1.100.319.988 Construction
Jasa-jasa sosial/masyarakat 515.917.326 417.106.763 Social community service
Lain-lain 4.170.202.984 3.859.918.799 Others
Sub jumlah 22.160.535.279 20.436.393.210 Sub total
Jumlah 22.380.166.216 20.559.860.321 Total
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (558.646.478) (446.965.878) impairment losses
Jumlah - bersih 21.821.519.738 20.112.894.443 Total - net
Pada tanggal 31 Desember 2025 dan 2024, rasio As of December 31, 2025 and 2024, the ratio of
pinjaman kepada Usaha Mikro kecil terhadap Micro Business loans to the total loans in
pinjaman yang diberikan sesuai dengan Surat accordance with Bank Indonesia Circular Letter
Edaran Bank Indonesia No.13/30/DPNP tanggal No.13/30/DPNP dated December 16, 2011, was
16 Desember 2011 masing-masing sebesar 15,06% 15.06% and 15.43%, respectively (unaudited).
dan 15,43% .
Pinjaman yang diberikan yang mengalami Impaired loans receivables and allowances for
penurunan nilai dan cadangan kerugian impairment losses by economic sector
penurunan nilainya berdasarkan sektor ekonomi
Pinjaman yang mengalami penurunan nilai Impaired loan based on economic sector and
berdasarkan sektor ekonomi dan cadangan yang allowance:
dibentuk:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Perdagangan, restoran dan hotel 556.619.458 268.365.343 Trading, restaurant, and hotel
Real estate 512.105.824 542.943.876 Real estate
Konstruksi 131.100.305 102.984.849 Construction
Industri 109.475.710 151.949.080 Industry
Jasa-jasa sosial/masyarakat 72.797.796 59.584.544 Social/community services
Lain-lain 105.235.538 252.080.946 Others
1.487.334.631 1.377.908.639
Dikurangi: Less:
Cadangan kerugian Allowance for
penurunan nilai (464.988.172) (360.437.669) impairment losses
Jumlah - bersih 1.022.346.459 1.017.470.969 Total - net
168
Page 738
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
50. INFORMASI TAMBAHAN (lanjutan) 50. ADDITIONAL INFORMATION (continued)
Non-Performing Loan Non-Performing Loan
Rasio Ratio
Rasio pinjaman bermasalah (Non-Performing Loan - The ratio of Non-Performing Loan (NPL)-gross of
NPL) kotor Bank terhadap total pinjaman yang the Bank as of December 31, 2025 and 2024 was
diberikan pada tanggal 31 Desember 2025 dan 2.49% and 3.27% to total loans, respectively. Ratio
2024 masing-masing sebesar 2,49% dan 3,27%. NPL-net to total loans of the Bank as of December
Rasio NPL neto Bank terhadap total pinjaman yang 31, 2025 and 2024 was 1.73% and 2.36%,
diberikan pada tanggal 31 December 2025 dan respectively.
31 Desember 2024 masing-masing sebesar 1,73%
dan 2,36%.
Berdasarkan jenis kredit By loan type
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pinjaman tetap dengan angsuran 280.986.154 401.146.951 Fixed loans with installments
Pinjaman tetap 196.621.416 192.143.914 Fixed loans
Pinjaman rekening koran 67.721.168 64.720.627 Overdraft loans
Pinjaman konsumen 11.119.285 12.626.097 Consumer loans
Pinjaman serba guna 271.212 2.580.249 Other loans
Jumlah 556.719.235 673.217.838 Total
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (169.862.417) (188.220.140) impairment losses
Jumlah - bersih 386.856.818 484.997.698 Total - net
Risiko pasar Market risk
LFR (Loan to Funding Ratio) Bank pada tanggal The Loan to Funding Ratio (LFR) of the Bank as of
31 Desember 2025 dan 2024 masing-masing adalah December 31, 2025 and 2024 are 84.32% and
sebesar 84,32% dan 86,27%. 86.27%, respectively.
Risiko mata uang Currency risk
Bank memiliki eksposur risiko mata uang akibat The Bank is exposed to currency risk through
adanya transaksi dalam valuta asing. Bank transaction in foreign currencies. The Bank monitors
memonitor risiko konsentrasi yang terjadi untuk any concentration risk in relation to any individual
setiap valuta sehubungan dengan penjabaran currency in regard to the translation of foreign
transaksi dalam valuta asing ke dalam aset dan currency transactions into monetary assets and
liabilitas moneter dalam Rupiah. liabilities in Rupiah.
169
Page 739
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
50. INFORMASI TAMBAHAN (lanjutan) 50. ADDITIONAL INFORMATION (continued)
Risiko pasar (lanjutan) Market risk (continued)
Pengelolaan posisi valuta asing Bank dilakukan The Bank’s foreign currency position management is
dengan cara mengendalikan Posisi Devisa Neto conducted by managing the Bank’s overall Net Open
(“PDN”) Bank secara keseluruhan. Position (“NOP”).
31 Desember/December 31, 2025
Posisi Devisa
Neto (nilai
absolut)/
Aset/ Liabilitas/ Net Open Position
Valuta Assets Liabilities (absolute amount) Currencies
Keseluruhan (laporan posisi Aggregate (statements of
keuangan dan rekening financial position and
administratif) administrative accounts)
Dolar Amerika Serikat 1.482.118.732 1.485.261.091 3.142.359 United States Dollar
Yuan China 10.609.591 9.991.761 617.830 Chinese Yuan
Yen Jepang 2.878.993 2.803.187 75.807 Japanese Yen
Dolar Singapura 1.275.166 1.104.728 170.438 Singapore Dollar
Euro Eropa 352.258 1.128.258 776.000 European Euro
Dolar New Zealand 42.257 - 42.257 New Zealand Dollar
Swiss Franc 105.763 - 105.763 Swiss Franc
Dolar Kanada 28.594 - 28.594 Canadian Dollar
Dolar Australia 9.591 - 9.591 Australian Dollar
Riyal Arab Saudi 9.382 - 9.382 Saudi Riyal
Won Korea 2.902 - 2.902 Korean Won
Dolar Taiwan 2.814 - 2.814 New Taiwan Dollar
Poundsterling Inggris 2.132 - 2.132 Great Britain Poundsterling
Thailand Bath 1.102 - 1.102 Thailand Baht
Dolar Hongkong 621 - 621 Hongkong Dollar
Ringgit Malaysia 296 - 296 Malaysian Ringgit
Total 4.987.885 Total
Jumlah ekuitas 5.192.415.045 Total equity
Rasio PDN 0,10% NOP Ratio
31 Desember/December 31, 2024
Posisi Devisa
Neto (nilai
absolut)/
Aset/ Liabilitas/ Net Open Position
Valuta Assets Liabilities (absolute amount) Currencies
Keseluruhan (laporan posisi Aggregate (statements of
keuangan dan rekening financial position and
administratif) administrative accounts)
Dolar Amerika Serikat 1.028.316.050 1.035.903.208 7.587.158 United States Dollar
Yuan China 326.132.294 (325.277.579) 854.715 Chinese Yuan
Yen Jepang 3.667.468 (3.652.877) 14.591 Japanese Yen
Euro Eropa 991.443 (1.623.030) 631.587 European Euro
Dolar Singapura 697.256 (721.197) 23.941 Singapore Dollar
Swiss Franc 89.610 - 89.610 Swiss Franc
Dolar Kanada 59.929 - 59.929 Canadian Dollar
Dolar New Zealand 57.944 - 57.944 New Zealand Dollar
Dolar Australia 54.073 - 54.073 Australian Dollar
Poundsterling Inggis 37.303 - 37.303 Great Britain Poundsterling
Baht Thailand 3.758 - 3.758 Thailand Baht
Dolar Taiwan 2.602 - 2.602 New Taiwan Dollar
Won Korea 1.638 - 1.638 Korean Won
Ringgit Malaysia 1.079 - 1.079 Malaysian Ringgit
Dolar Hongkong 187 - 187 Hongkong Dollar
Total 9.420.115 Total
Jumlah ekuitas 4.417.349.503 Total equity
Rasio PDN 0,21% NOP Ratio
170
Page 740
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
50. INFORMASI TAMBAHAN (lanjutan) 50. ADDITIONAL INFORMATION (continued)
Risiko operasional Operational risk
Risiko operasional adalah risiko kerugian yang Operational risk is the risk of direct or indirect loss
langsung ataupun tidak langsung yang terjadi karena resulting from inadequate or failure in internal
tidak memadainya atau karena adanya kegagalan processes, people and systems and/or from external
proses internal, kesalahan manusia, kegagalan problems that affect the Bank's operations.
sistem, dan/atau adanya kejadian-kejadian eksternal
yang mempengaruhi operasional Bank.
Risiko ini melekat dalam semua proses bisnis, This type of risk is inherent in all business processes,
kegiatan operasional, sistem dan produk Bank, dari operational activities, systems and products of the
mulai Kantor Pusat sampai Kantor Kas. Kegagalan Bank, from Head Office to Cash Office. Failure to
mengelola risiko operasional dapat menyebabkan manage operational risks properly could lead to
kerugian keuangan, keselamatan karyawan dan financial losses, loss of employee safety, and
reputasi Bank hingga akhirnya mempengaruhi reputation of the Bank until affected capital adequacy
kecukupan modal Bank. Tujuan Bank dalam of the Bank. The Bank's objective in managing
mengelola risiko operasional adalah meminimalisasi operational risk is to minimise the impact of the failure
dampak kegagalan atau ketidakcukupan proses or inadequate internal process, people, system or
internal, faktor manusia, sistem atau kejadian- from external events, which could have financial loss
kejadian eksternal yang dapat mempunyai dampak impact.
kerugian.
Bank menerapkan manajemen risiko operasional The Bank applies the operational risk management
dengan sasaran memastikan bahwa Bank telah with the main target to ensure that the Bank has
melakukan proses manajemen risiko yang meliputi conducted a risk management process that includes
identifikasi, penilaian, pengkajian, mitigasi risiko serta risk identification, risk assessment, risk evaluation,
dilakukan pengawasan dan pelaporan atas risk mitigation and conducted monitoring and
pelaksanaannya. Hal tersebut dilakukan dengan reporting on implementation. This is done with the
tujuan akhir memaksimalkan benefit dari suatu ultimate target to maximise the benefits of a
produk/layanan atau proses transaksi/aktivitas product/service or process transactions/activities with
dengan potensi atas risiko operasional yang telah potential operational risks that have been taken into
diperhitungkan. account.
Proses pengkajian risiko dilakukan untuk menilai A risk assessment process is carried out to evaluate
kecukupan pengendalian internal serta proses the adequacy of internal control and risk identification
identifikasi dan penelaahan risiko untuk setiap proses and assessment in every process and product in each
dan produk di masing-masing unit kerja untuk working unit to ensure compliance with the policies,
memastikan kepatuhan terhadap kebijakan, rules and limits set down by the Bank's management.
peraturan dan batasan-batasan yang dibuat oleh Operational risk management is also performed by
manajemen Bank. Pengelolaan risiko operasional strengthening security and operational aspects of
juga dilakukan dengan memperkuat aspek information technology so that human error, fraud,
keamanan dan kehandalan operasi dari teknologi processing errors and system failure that can affect
informasi sehingga kesalahan manusia, kecurangan, business continuity can be anticipated and reduced.
kesalahan proses dan potensi kegagalan sistem
yang dapat menyebabkan terganggunya
kelangsungan bisnis dapat ditekan dan diantisipasi
lebih dini.
Dalam pemantauan risiko operasional, fungsi Satuan In monitoring operational risk, the Internal Audit
Kerja Audit Internal (SKAI) melaksanakan penilaian (SKAI) conducted an assessment of the
terhadap penerapan kebijakan dan prosedur implementation of risk management policies and
manajemen risiko pada setiap aktivitas fungsional, procedures in each functional activity, new products
produk atau layanan baru dan Satuan Kerja or services and Risk Management Unit (SKMR)
Manajemen Risiko (SKMR) memastikan proses function ensures the identification, measurement,
identifikasi, pengukuran, pemantauan dan monitoring and risk control work effectively on any
pengendalian risiko berjalan dengan efektif pada functional activity, new products or services.
setiap aktivitas fungsional, produk atau layanan baru.
171
Page 741
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
50. INFORMASI TAMBAHAN (lanjutan) 50. ADDITIONAL INFORMATION (continued)
Risiko operasional (lanjutan) Operational risk (continued)
Pengawasan oleh Dewan Komisaris dan Direksi Monitoring by the Bank’s Boards of Commissioners
Bank atas profil risiko Bank dan pelaksanaan and Director actively monitor of the Bank's risk profile
manajemen risiko dilakukan melalui rapat yang and its risk management implementation through
dilakukan secara berkala dengan jadwal yang telah meeting that are conducted regularly.
ditentukan.
Selain kebijakan dan metode tersebut di atas, Bank Other than policy and the above mentioned method,
juga telah menerapkan upaya yang terus menerus the Bank has continued developing its culture and
dikembangkan untuk membangun lingkungan support the implementation for operational risk. The
budaya yang mendukung pelaksanaan manajemen three line of defense implementation, which consist of
risiko operasional. Hal tersebut dilakukan melalui unit business as the first line of defense,
penguatan pada tiga lini pertahanan (three line of establishment of operational risk management as
defense) yaitu pemberdayaan unit bisnis sebagai lini second line of defense and coordination with Internal
pertahanan pertama, pembentukan fungsi Audit (SKAI) as third line of defense.
manajemen risiko operasional sebagai lini
pertahanan kedua dan koordinasi kerja dengan
Satuan Kerja Internal Audit (SKAI) sebagai lini
pertahanan ketiga.
Risiko hukum Legal risk
Risiko hukum adalah risiko akibat tuntutan hukum Legal risk is the risk related to legal claims and/or
dan/atau kelemahan aspek yuridis. Kelemahan weaknesses in the juridical aspect. Such weaknesses
aspek yuridis tersebut antara lain disebabkan adanya in legal aspect is caused, among others, by the lack
ketiadaan peraturan perundang-undangan yang of the supporting legislation or the weaknesses of
mendukung atau kelemahan perikatan seperti tidak contracts such as incomplete requirements for a valid
dipenuhinya syarat sahnya kontrak dan pengikatan contract and imperfect document contract.
dokumen yang tidak sempurna.
Sebagai sebuah perusahaan yang berdiri dalam As an entity which is governed by the laws of the
yuridiksi hukum Indonesia, Bank harus selalu tunduk Republic of Indonesia, the Bank should always
terhadap segala peraturan hukum yang dikeluarkan comply with all such laws and regulations issued by
oleh regulator industri perbankan di Indonesia. Selain the regulator in the banking industry in Indonesia. In
itu, Bank juga harus mengikuti segala bentuk addition, the Bank should also follow all prevailing
peraturan perundangan yang berlaku di masyarakat rules and regulations in the society whether directly or
baik yang terkait secara langsung maupun tidak indirectly related with the business activities
langsung dengan kegiatan usaha Bank. Kegagalan conducted by the Bank. Failure by the Bank to comply
Bank dalam mengikuti peraturan hukum yang berlaku with such prevailing laws and regulations may give
dapat mengakibatkan pada timbulnya tuntutan rise to legal claims against the Bank. If legal claims
hukum yang akan ditujukan kepada Bank. Apabila against the Bank are material in amounts, then it may
tuntutan-tuntutan hukum yang diajukan kepada Bank directly affect the Bank's financial performance.
memiliki nilai yang material, maka hal tersebut dapat
memberikan dampak secara langsung terhadap
kinerja keuangan Bank.
Bank melaksanakan identifikasi risiko hukum Bank implements legal risk identification based on
berdasarkan beberapa faktor-faktor yang meliputi several factors include lawsuits, lack of rule or law that
tuntutan hukum, tidak adanya peraturan regulasi supports the regulation and the weakness of the
hukum yang mendukung, dan kelemahan perjanjian. agreement. The Bank performed legal risk control to
Pengendalian risiko hukum dilakukan Bank dengan ensure that all activities and working relationships
memastikan bahwa seluruh kegiatan dan hubungan with third parties have been based on the rules and
kerja dengan pihak ketiga telah didasarkan pada requirements that can protect the Bank’s interests
aturan maupun persyaratan yang dapat melindungi from legal terms including the anticipation of potential
kepentingan Bank dari segi hukum termasuk demands from external parties.
antisipasi terhadap potensi tuntutan dari pihak
eksternal.
172
Page 742
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
50. INFORMASI TAMBAHAN (lanjutan) 50. ADDITIONAL INFORMATION (continued)
Risiko hukum (lanjutan) Legal risk (continued)
Untuk memitigasi risiko hukum yang mungkin timbul To mitigate the possible legal risk caused by legal
akibat tuntutan hukum atau kelemahan dari aspek claims or weaknesses in legal aspects, the Bank has
hukum, Bank memiliki Biro Hukum. Biro tersebut a General Legal Counsel Bureau. Such division has
memiliki peranan: the following functions:
1) melakukan analisis hukum atas produk dan 1) to provide legal analysis on new product and
aktivitas baru serta membuat standar dokumen activity and prepare standard legal document
hukum yang terkait dengan produk dan aktivitas related with such new product and activity;
baru tersebut;
2) memberikan analisis/pendapat hukum; 2) to provide legal analysis/advice;
3) memberikan pendapat atas eksposur hukum 3) to provide advice on legal exposure due to
akibat perubahan ketentuan atau peraturan; change of laws or regulations;
4) memeriksa segala perjanjian yang akan dibuat 4) to review any contracts between the Bank and
antara Bank dengan pihak ketiga; dan third party; and
5) melakukan pemeriksaan berkala atas perjanjian 5) to conduct a periodical review on contracts which
yang telah dibuat. have been executed.
Dengan adanya biro tersebut, maka kebijakan hukum Based on the bureau above, legal policy and legal
dan standar dokumen hukum yang terkait dengan document standards related to the product or banking
produk atau fasilitas perbankan yang ditawarkan oleh facilities offered by the Bank to public, whereby the
Bank kepada masyarakat dimana kebijakan hukum legal policy and legal document standards are
dan standar dokumen hukum dimaksud dibuat intentionally made in accordance with the prevailing
dengan mengacu kepada ketentuan peraturan laws and regulations also considering the interests in
perundangan yang berlaku serta memperhatikan the legal aspect of the Bank.
kepentingan aspek hukum dari Bank.
Selain itu, Biro Hukum juga memiliki bagian Litigasi In addition, the General Legal Counsel Bureau also
untuk menangani setiap permasalahan hukum yang has a Litigation division to handle every legal case
terkait dengan litigasi agar risiko hukum yang related to litigation so that the possible legal risk can
mungkin timbul dapat diminimalisir seminimum be minimised as minimum as possible.
mungkin.
Pengelolaan risiko hukum dilakukan dengan The legal risk is also conducted by monitoring the
memantau perkembangan kasus-kasus hukum yang development of legal cases and take lesson learnt
terjadi dan mengambil pembelajaran dari kasus- principle from those cases. The management of legal
kasus tersebut. Penanganan kasus hukum yang cases conducted by the Bank is calculating potential
dilakukan pada Bank senantiasa memperhitungkan loss at all time.
potensi kerugian.
Risiko reputasi Reputation risk
Risiko reputasi adalah risiko akibat menurunnya Reputation risk is the risk related to the decreasing
tingkat kepercayaan stakeholder yang bersumber level of stakeholder’s confidence arising from the
dari persepsi negatif terhadap Bank. Risiko ini negative perception on the Bank. Reputation risk is
melekat dalam setiap kegiatan yang dilakukan oleh inherent in every activity conducted by the Bank. The
Bank. Kegagalan Bank dalam menjaga reputasinya Bank 's failure to protect its reputation in the public's
di mata masyarakat dapat menimbulkan pandangan eye may result in negative view as well as perception
maupun persepsi negatif masyarakat terhadap Bank. by the public towards the Bank. If the Bank faces this
Apabila risiko ini dihadapi oleh Bank, maka dalam risk, then in the short run, the Bank may lose the
waktu singkat dapat terjadi penurunan atau hilangnya customer's trust that will ultimately result in a negative
kepercayaan nasabah terhadap Bank yang pada impact to the Bank 's income and volume of activities.
akhirnya akan memberikan dampak negatif terhadap
pendapatan dan volume aktivitas Bank.
173
Page 743
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
50. INFORMASI TAMBAHAN (lanjutan) 50. ADDITIONAL INFORMATION (continued)
Risiko reputasi (lanjutan) Reputation risk (continued)
Risiko reputasi dapat berdampak langsung pada Reputational risks can have a direct impact on the
berkurangnya kepercayaan nasabah sehingga decreasing of customer confidence as a result the
jumlah nasabah ataupun pendapatan Bank menurun. number of customers or the Bank's income
Dalam mengelola risiko reputasi, Bank berupaya decreased. In managing reputation risk, the Bank
untuk menjaga reputasi dengan memberikan seeks to maintain a reputation for providing the best
pelayanan terbaik dalam menangani keluhan dan service to handle complaints and provide satisfaction
memberikan kepuasan kepada nasabah untuk to customers to avoid the appearance of such
menghindari munculnya keluhan tersebut di media. complaints in media.
Corporate Secretary setiap hari melakukan The Corporate Secretary performs a daily media
pengawasan atas pemberitaan media untuk monitoring of the news to observe negative
memantau publikasi negatif atau keluhan nasabah publications or customer’s complaints which appear in
yang muncul di media. Sedangkan pengawasan atas the media. The monitoring of customer’s complaints
keluhan nasabah yang disampaikan langsung ke which are submitted directly to the Bank is performed
Bank dilakukan oleh Group Quality Service untuk by the Group Quality Service for follow up action to
kemudian ditindaklanjuti penyelesaiannya. resolve.
Untuk pemberitaan negatif dan keluhan nasabah For negative news publication and customer’s
yang muncul di media selanjutnya dibuatkan complaints which appear in the media, a clarification
klarifikasi dan tanggapan sesuai dengan langkah and appropriate response will be conducted in
yang akan ditempuh Bank. Upaya mitigasi risiko accordance with the steps undertaken by the Bank.
reputasi juga dilakukan saat Bank meluncurkan Efforts to mitigate the reputation risk are also
produk/layanan/program baru dengan menganalisis undertaken everytime when the Bank launches
risiko reputasi yang mungkin timbul dan bagaimana a new product/service/program by analysing the
mengantisipasi risiko tersebut. Demikian pula, untuk possibility of reputation risk that may arise and how to
informasi yang material atau yang penting untuk anticipate such risk. Moreover, for material or
diketahui oleh nasabah, Corporate Secretary juga important information to be known by the customer,
menyiapkan panduan untuk para frontliner dan the Corporate Secretary also prepares guidelines for
spokespersons agar mereka bisa menjelaskan frontliners and spokespersons so that they are able to
informasi tersebut secara benar dan proporsional explain the information correctly and proportionately
kepada nasabah. to customers.
Risiko stratejik Strategic risk
Risiko stratejik adalah risiko akibat ketidaktepatan Strategic risk is the risk due to inaccuracy in deciding
dalam pengambilan dan/atau penerapan suatu and/or implementing a strategic decision as well as
keputusan stratejik serta kegagalan dalam the failure in anticipating the changes in the business
mengantisipasi perubahan lingkungan bisnis. environment. Failure in formulating the right strategy
Ketidakmampuan Bank dalam melakukan may deteriorate the Bank’s business in the future.
penyusunan strategi yang tepat dapat menimbulkan
kegagalan bisnis Bank di masa yang akan datang.
Risiko ini juga mencakup kemampuan Bank dalam This risk also includes the Bank's ability to develop its
meningkatkan daya saing dan menciptakan competitiveness and create a Bank’s competitiveness
keunggulan kompetitif Bank di tengah kompetisi edge amidst the stiff competition in the banking
perbankan yang semakin ketat. Ketidakmampuan industry. The inability of Bank to cope with such
Bank dalam menghadapi tantangan bisnis yang terus business challenges which are constantly changing
mengalami perubahan dari waktu ke waktu akan from time to time will lead Bank to failure to
mengakibatkan kegagalan bagi Bank untuk accomplished determined vision.
mencapai visi yang selama ini telah ditetapkan.
Bank mengelola risiko stratejik melalui proses The Bank manages strategic risks through
pertimbangan dan pengambilan keputusan secara a comprehensive and collective consideration and
komprehensif dan kolektif di lingkungan decision-making processes encompassing areas of
komite-komite pengawasan dan eksekutif, yang turut the supervisory and executive committee that
mempengaruhi dan berdampak pada influence and impact business decisions on policies
langkah-langkah bisnis yang akan diambil dalam and directions that the Bank will embark on.
kerangka kebijakan dan arah yang telah ditetapkan
oleh Bank.
174
Page 744
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
50. INFORMASI TAMBAHAN (lanjutan) 50. ADDITIONAL INFORMATION (continued)
Risiko kepatuhan Compliance risk
Risiko kepatuhan merupakan risiko akibat Bank tidak Compliance risk is the risks resulting from the failure
mematuhi dan/atau tidak melaksanakan peraturan of the Bank in fulfilling and/or implementing the
perundang-undangan dan ketentuan yang berlaku. prevailing laws and regulations. In engaging in the
Dalam menjalankan kegiatan usaha pada industri banking industry services, the Bank is required to
Perbankan, Bank diwajibkan untuk selalu tunduk always comply with the banking regulations issued by
terhadap peraturan perbankan yang diterbitkan baik the Government, Central Bank and Financial Services
oleh Pemerintah, Bank Indonesia maupun Otoritas Authority (OJK).
Jasa Keuangan (OJK).
Pada umumnya, risiko kepatuhan melekat pada Bank In general, the compliance risk is embedded in the
sebagai sebuah lembaga perbankan, seperti: risiko Bank as a banking institution, such as: credit risks
kredit terkait dengan ketentuan Kewajiban related to Capital Adequacy Ratio (CAR) regulations;
Penyediaan Modal Minimum (KPMM); Penilaian Assessment of Assets Quality; Allowance for
Kualitas Aset; Pembentukan Cadangan Kerugian Impairment Losses (CKPN); Legal Lending Limit
Penurunan Nilai (CKPN); Batas Maksimum (LLL); Good Corporate Governance (GCG) and other
Pemberian Kredit (BMPK); penerapan tata kelola risks related to certain regulations including OJK and
yang baik (GCG) dan risiko lain yang terkait dengan Central Bank relevant regulations. The inability of the
ketentuan tertentu termasuk peraturan OJK dan Bank Bank to follow and comply with all laws and
Indonesia yang relevan. Ketidakmampuan Bank regulations related to the Bank's business activities
untuk mengikuti dan mematuhi seluruh peraturan may affect the continuity of the Bank's operation.
perundangan yang terkait dengan kegiatan usaha
Bank dapat berdampak terhadap kelangsungan
usaha Bank.
Risiko kepatuhan dapat bersumber dari perilaku Compliance risk may arise from legal behavior, which
hukum, yaitu perilaku atau aktivitas Bank yang is the Bank’s behavior or activity that deviates from or
menyimpang atau melanggar dari ketentuan violates the provisions and/or laws and regulations, as
dan/atau peraturan perundang-undangan serta well as organizational behavior, which is the Bank’s
perilaku organisasi, yaitu perilaku atau aktivitas Bank behavior or activity that deviates from or in contrary to
yang menyimpang atau bertentangan dari standar the generally accepted standards.
yang berlaku secara umum.
Wujud penerapan manajemen risiko kepatuhan The implementation of compliance risk management,
antara lain dengan mewujudkan terlaksananya among others, is by achieving the implementation of
budaya kepatuhan pada seluruh kegiatan usaha compliance culture at all of the Bank’s business
Bank di setiap jenjang organisasi, menilai dan activities at every organizational level, assessing and
mengevaluasi kecukupan, dan kesesuaian kebijakan, evaluating the adequacy and conformity of the Bank’s
ketentuan, sistem maupun prosedur yang dimiliki policies, regulations, systems, and procedures
oleh Bank dengan ketentuan dan peraturan yang against the applicable provisions and regulations,
berlaku, memantau atas pelaksanaan prinsip monitoring the implementation of the Bank’s
kehati-hatian Bank. prudential principles.
Bank melakukan identifikasi dan pengelolaan risiko The Bank implements early detection and
kepatuhan sejak awal dengan memberikan bantuan management of compliance risks by providing
kepada unit bisnis dan unit operasional dalam hal assistance to business and operational units and new
pengembangan produk dan aktivitas baru dan secara product and new activity and also evaluated the
aktif melakukan penilaian terhadap kebijakan Bank's Guidelines and Procedures to ensure that all
Pedoman dan Prosedur Internal yang dimiliki oleh external regulations have been accommodated and
Bank untuk memastikan bahwa seluruh peraturan implemented correctly.
eksternal telah diakomodir sedemikian rupa dan
selanjutnya untuk dipatuhi dalam pelaksanaannya.
175
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The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
50. INFORMASI TAMBAHAN (lanjutan) 50. ADDITIONAL INFORMATION (continued)
Batas Maksimum Penyaluran Kredit Maximum Limit for Distribution of Loans
Pada tanggal 26 Desember 2018, OJK On December 26, 2018, OJK issued new regulation
mengeluarkan ketentuan baru yaitu No. 32/POJK.03/2018 regarding “Legal Lending Limit
No. 32/POJK.03/2018 tentang “Batas Maksimum and Large Exposure for Commercial Bank” which
Pemberian Kredit dan Penyediaan Dana Besar bagi effective since September 1, 2019, which amended
Bank Umum” yang berlaku efektif sejak partially by POJK No. 38/POJK.03/2019 dated
1 September 2019 yang sebagian pasalnya diubah December 19, 2019. This regulation requires the
dengan POJK No. 38/POJK.03/2019 tanggal maximum lending limit to one and/or group of
19 Desember 2019. Peraturan tersebut menetapkan nonrelated party debtor which not exceed to 25% of
batas maksimum penyediaan dana kepada satu the Bank’s core capital. As of December 31, 2025
debitur dan/atau kelompok debitur yang bukan and 2024, there were no breach and no violation of
merupakan pihak berelasi tidak melebihi 25% dari the LLL requirements both to related parties and third
modal inti Bank. Pada tanggal 31 Desember 2025 parties.
dan 2024 tidak terdapat pelampauan dan
pelanggaran atas BMPK baik kepada pihak berelasi
maupun pihak ketiga.
51. STANDAR AKUNTANSI YANG TELAH 51. ACCOUNTING STANDARDS ISSUED BUT NOT
DITERBITKAN NAMUN BELUM BERLAKU YET EFFECTIVE
EFEKTIF
Standar akuntansi yang telah diterbitkan sampai The accounting standards that have been issued up
tanggal penerbitan laporan keuangan Bank namun to the date of issuance of the Bank’s financial
belum berlaku efektif diungkapkan berikut ini. statements, but not yet effective are disclosed
Manajemen bermaksud untuk menerapkan standar- below. The management intends to adopt these
standar tersebut yang dipertimbangkan relevan standards that are considered relevant to the Bank
terhadap Bank pada saat efektif, dan dampaknya when they become effective, and the impact to the
terhadap posisi dan kinerja keuangan Bank masih financial position and performance of the Bank is still
diestimasi pada tanggal 31 Desember 2025: being estimated as of December 31, 2025:
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2026
2026
PSAK 109, "Instrumen Keuangan" dan PSAK 107, SFAS 109, "Financial Instruments," and SFAS 107,
"Instrumen Keuangan: Pengungkapan", tentang "Financial Instruments: Disclosures", about the
"Klasifikasi dan Pengukuran Instrumen Keuangan" "Classification and Measurement of Financial
Instruments"
Amendemen ini menambahkan dan mengklarifikasi These amendments adding and clarify statement in
ketentuan dalam PSAK 109 terkait penghentian SFAS 109 regarding derecognition of financial
pengakuan liabilitas keuangan, serta mengklarifikasi liabilities, as well as clarify the assessment of cash
penilaian karakteristik arus kas untuk aset keuangan flow characteristics for financial assets with ESG-
dengan fitur ESG-linked, aset keuangan dengan fitur linked features, financial assets with non-recourse
non-recourse, dan instrumen yang terikat secara features, and contractually bound instruments such
kontraktual seperti tranche. Amendemen ini juga as tranches. The amendments also revise the
mengubah ketentuan dalam PSAK 107 terkait statement in SFAS 107 regarding the disclosure
persyaratan pengungkapan investasi pada instrumen requirements for investments in equity instruments
ekuitas yang diukur pada nilai wajar melalui measured at fair value through other comprehensive
penghasilan komprehensif lain dan menambah income and adding statament
Amandemen berlaku secara retrospektif untuk The amendment applies retrospectively to annual
periode pelaporan tahunan yang dimulai pada atau reporting periods beginning on or after January 1,
setelah 1 Januari 2026. Penerapan dini 2026. Earlier application is permitted. The Company
diperkenankan. Perusahaan saat ini sedang menilai is currently assessing the impact of the amendment
dampak dari amandemen tersebut untuk menentukan to determine the impact they will have on the
dampaknya terhadap pelaporan keuangan Company’s financial reporting.
Perusahaan.
176
Page 746
The original financial statements included herein are in
Indonesian language.
PT BANK VICTORIA INTERNATIONAL Tbk PT BANK VICTORIA INTERNATIONAL 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 Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Indonesian Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. STANDAR AKUNTANSI YANG TELAH 51. ACCOUNTING STANDARDS ISSUED BUT NOT
DITERBITKAN NAMUN BELUM BERLAKU YET EFFECTIVE (continued)
EFEKTIF (lanjutan)
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2027
2027
PSAK 118, "Penyajian dan Pengungkapan dalam SFAS 118, "Presentation and Disclosure in
Laporan Keuangan” Financial Statements”
Amendemen ini menggantikan PSAK 201 “Penyajian These amendments will replace SFAS 201
Laporan Keuangan” yang menyebabkan perubahan “Presentation in Financial Statements” resulting in
pada struktur penyajian laporan laba rugi dimana changes to the presentation structure of the income
mensyaratkan penyajian subtotal laba/(rugi) operasi, statement, requiring the presentation of subtotal
laba/(rugi) sebelum pendanaan dan pajak profit/(loss) from operations, profit/(loss) before
penghasilan, serta laba/(rugi). Selanjutnya, financing and income tax, as well as profit/(loss).
penghasilan dan beban untuk diklasifikasikan ke Moreover, income and expenses to be classified into
dalam kategori operasi, investasi, dan pendanaan, operating, investing and financing categories, as
serta pajak penghasilan dan operasi yang dihentikan. well as income tax and discontinued operations. In
Selain itu, amandemen ini juga mengatur mengenai addition, this amandements also regulates the
pengungkapan ukuran kinerja tetapan manajemen disclosure of management-defined performance
(UKTM) dengan tujuan mengomunikasikan measures (MPMs) with the aim of communicating
pandangan manajemen atas aspek kinerja keuangan management’s views on the overall financial
perusahaan secara keseluruhan. performance of the company.
177
Page 747
PT Bank Victoria International Tbk
Gedung Graha BIP Lt. 10
Jl. Gatot Subroto Kav. 23
Kel. Karet Semanggi, Kec. Setiabudi
Jakarta Selatan, 12930
(021) 5228 888
(021) 5228 777
corsec@victoriabank.co.id
www.victoriabank.co.id
2025
Laporan Tahunan dan Keberlanjutan
Annual and Sustainability Report
Names mentioned 218 people and organisations named in the text · linked when the evidence is strong
linked
person
Muhammad Rakhmadhani
· Senior Executive Vice President of Change Management Office
p.78 ×2
possible
—
Suryadi
· Senior Executive Vice President of Finance, Accounting & Management Information System
p.89
unresolved
org
Bank Indonesia
p.1 ×28
unresolved
org
PT Bank Victoria
p.2 ×266
unresolved
org
Financial Services Authority
p.2 ×36
unresolved
org
Bank Victoria’s RAKB
p.6 ×2
unresolved
org
Bank Victoria’s
p.8 ×16
unresolved
org
Bank Victoria. RAKB Bank Victoria Tahun
p.8
unresolved
org
Bank Victoria. Target
p.8 ×2
unresolved
org
Bank Victoria. Bank
p.11
unresolved
org
Bank Material Issues
p.13 ×3
unresolved
person
Organ Pendukung
· Komisaris
p.17
unresolved
person
Rangkap
· Komisaris
p.17
unresolved
org
Bank Victoria Continuous Subordinated Bonds III Tahap II
p.27
unresolved
org
Bank Victoria Continuous Bank Victoria Tahap II Tahun
p.27
unresolved
org
Bank Victoria Tahap I
p.28
unresolved
org
Bank Victoria Continuing Bonds IV Phase I Year
p.28
unresolved
org
Bank Victoria Continuing Bonds Victoria Tahap I Tahun
p.28
unresolved
org
Bank Victoria Tahap II
p.28
unresolved
org
Bank Victoria Continuing Bonds IV Phase II Year
p.28 ×2
unresolved
org
Bank Victoria Continuing Bonds Tahap II Tahun
p.28
unresolved
org
Bank Victoria Tahap I Tahun
p.29 ×5
unresolved
org
Bank Victoria Continuous Subordination
p.29 ×2
unresolved
org
Bank Victoria Tahap II Tahun
p.29 ×6
unresolved
org
Bank Victoria Tahap III Tahun
p.29
unresolved
org
Bank Victoria Continuous Subordination Bonds II Phase III
p.29
unresolved
org
Bank Victoria Series A Continuing Bonds
p.29
unresolved
org
Bank Victoria Series B Continuing Bonds
p.29
unresolved
org
Bank Victoria Continuous Subordinated
p.29 ×2
unresolved
org
Bank Victoria Continuing Bonds III Phase
p.29
unresolved
org
Bank Victoria Continuing Bonds IV Phase
p.29 ×2
unresolved
org
PT Pemeringkat Efek Indonesia
p.29 ×4
unresolved
org
Bank KBMI
p.31 ×9
unresolved
org
Bank Awards
p.32 ×3
unresolved
org
Bank Victoria Continuous
p.32
unresolved
org
Bank Victoria Achmad Friscantono
p.32
unresolved
org
Bank Victoria Continuing Bonds IV Bank Victoria
p.33
unresolved
org
Yayasan Buddha Tzu Chi Indonesia
p.35
unresolved
org
Bank Victoria Penerima
p.36
unresolved
org
Bank Victoria Indonesia Best Digital Awards
p.36
unresolved
org
Bank Victoria The Most Innovative Future Finance Awards
p.37
unresolved
org
Bank Victoria The Best Indonesia
p.38
unresolved
org
Bank Victoria Penyelenggara
p.38
unresolved
org
Bank Victoria’s Strategy Implementasi Strategi Bank Victoria
p.44
unresolved
org
Bank Victoria Kinerja Bank Victoria
p.54
unresolved
org
Bank Victoria’s Commitment
p.55
unresolved
org
Bank Indonesia’s
p.57
unresolved
org
Bank Victoria. Komposisi Direksi
p.58
unresolved
person
Deputy
· President Director
p.61 ×2
unresolved
org
Bank Umum Commercial Bank
p.64
unresolved
org
Indonesia Stock Exchange
p.65
unresolved
person
Notary Amrul Partomuan Pohan
p.65 ×4
unresolved
org
Menteri Keuangan Republik
p.66
unresolved
org
PT Bank Swaguna
p.66 ×4
unresolved
org
PT Bank Victoria Syariah
p.66 ×7
unresolved
org
Bank Victoria’s Subsidiary
p.66
unresolved
org
Bank Devisa
p.66 ×2
unresolved
org
Departemen Perizinan Series I Warrants
p.66
unresolved
org
PT Nata Patindo.
p.67 ×2
unresolved
org
Bank Victoria Melakukan
p.67
unresolved
org
Bank Victoria Continuing Bonds III Phase II Year
p.67
unresolved
org
PT Victoria
p.67 ×3
unresolved
org
Victoria
2021 | Insurance
p.67
unresolved
org
Insurance Tbk
p.67
unresolved
org
PT Victoria Alife Indonesia
p.67 ×3
unresolved
org
PT Prolestari Megapersada
p.67
unresolved
org
PT Regis Pratama
p.67
unresolved
org
PT Emperor Finance Indonesia.
p.67 ×3
unresolved
org
PT Victoria Alife
p.67
unresolved
org
PT Regis Pratama Indonesia
p.67 ×3
unresolved
org
PT Tridaya Investindo
p.67
unresolved
org
PT Emperor Finance
p.67
unresolved
org
Kantor Cabang Investama Tbk
p.67
unresolved
org
PT Prolestari
p.67
unresolved
org
Victoria Tabungan Negara (Persero) Tbk.
p.67 ×2
unresolved
org
Investama Tbk
p.67
unresolved
org
PT Victoria Sekuritas
p.67
unresolved
org
PT Tridaya
p.67
unresolved
org
Bank Persepsi.
p.67 ×2
unresolved
org
Bank Victoria Continuous Bonds III Phase I
p.67
unresolved
org
Bank Victoria’s Vision
p.69
unresolved
org
Bank Indonesia Certificates
p.70
unresolved
org
Bank Garansi
p.72
unresolved
org
Bank Devisa Foreign Exchange Bank Services
p.73
unresolved
org
Bank Victoria Nama Kantor
p.76
unresolved
org
Bank Panin Senayan Lt. Dasar
p.76
unresolved
org
Bank International Tbk
p.78 ×2
unresolved
org
Victoria International Tbk
p.78
unresolved
person
Zaenal Abidin Ph.
· Chairman
p.79 ×11
unresolved
person
Syahda Candra
· Member
p.79
unresolved
org
Indonesia Deposit Insurance Corporation
p.80
unresolved
org
PT Kustodian Sentral Efek Indonesia
p.80
unresolved
person
Forum Komunikasi
· Direktur
p.80 ×2
unresolved
org
Bank Summa
p.81 ×2
unresolved
org
Bank Indonesia Banking School
p.81
unresolved
org
PT Sumberdaya
p.81
unresolved
org
PT Sumberdaya Pemegang Saham Utama
p.81
unresolved
org
Bank Umum Jenjang Kualifikasi
p.81 ×2
unresolved
org
PT Jakarta Setiabudi
p.82
unresolved
org
PT Jakarta Affiliation Relationship
p.82
unresolved
org
Internasional Tbk
p.82
unresolved
org
Setiabudi Internasional Tbk
p.82
unresolved
org
PT Bank Bali
p.82 ×3
unresolved
org
PT Sampoerna Transport
p.82
unresolved
org
PT Sampoerna Transport Beliau
p.82
unresolved
org
PT Sigma Karya Sempurna
p.82
unresolved
org
PT Sigma Karya He
p.82
unresolved
org
PT Central Proteina
p.83
unresolved
org
Central Prima Tbk
p.83 ×2
unresolved
org
Proteina Prima Tbk
p.83
unresolved
org
Bank Ekonomi Raharja Tbk
p.83 ×4
unresolved
org
Raharja Tbk
p.83 ×2
unresolved
org
Bank Agris Tbk
p.83 ×4
unresolved
org
PT Bank IBK
p.83
unresolved
org
Indonesia Tbk
p.83 ×3
unresolved
org
Bank Victoria None. Perubahan Komposisi
p.83
unresolved
org
PT Bank Internasional
p.84
unresolved
org
Bank Internasional Indonesia Tbk
p.84 ×2
unresolved
org
PT Bank Namura Internusa
p.84 ×2
unresolved
org
Bank Rama Tbk
p.84 ×4
unresolved
org
Bank Tabungan Pensiunan Nasional Tbk
p.84 ×10
unresolved
org
PT Bank Tabungan
p.84
unresolved
org
Pensiunan Nasional Tbk
p.84
unresolved
org
Bank Lippo
p.86 ×4
unresolved
org
PT Elang Kurnia Sakti
p.86 ×2
unresolved
org
PT Agung Kimia Cemerlang
p.86 ×4
unresolved
org
Bank Victoria Sertifikasi
p.86 ×2
unresolved
org
Mayer LLP
p.87 ×2
unresolved
org
Young LLP
p.87 ×2
unresolved
org
Kantor Akuntan Publik Drs. Santoso
p.88
unresolved
org
PT Winduintan Deltatama
p.88
unresolved
org
PT Winduintan Deltatama Indonesia
p.88
unresolved
org
Bank Andromeda
p.88 ×2
unresolved
org
Bank Alfa
p.88 ×2
unresolved
org
Penyehatan Perbankan Nasional
p.88
unresolved
org
Bank Restructuring Pemegang Saham Utama
p.88
unresolved
org
PT Tata Sekuritas Maju
p.88
unresolved
org
PT Tata Sekuritas
p.88
unresolved
org
PT Mahastra Capital
p.88 ×2
unresolved
org
Bank Victoria None.
p.88
unresolved
org
Bank Victoria’s Executive Officers
p.89
unresolved
—
Yohanes
· Senior Executive Vice President of Operations & International Banking
p.89
unresolved
—
Mira Christiana
· Senior Executive Vice President of Commercial
p.89
unresolved
—
David Fisher Kusnadi
· Senior Executive Vice President of SME
p.89
unresolved
—
Djoko Soendjojo
· Kepala Divisi SKAI
p.89
unresolved
—
Ritayana
· Kepala Divisi Treasury
p.89
unresolved
—
Theresia Maria Dhewajani
· Kepala Divisi Operations & Internal Control
p.89
unresolved
—
Yosef Sudikbyo
· Kepala Divisi Corporate Legal
p.89
unresolved
—
Novita Indriyani
· Kepala Divisi Credit Legal
p.89
unresolved
—
Caprie Ardira Azhar
· Kepala Divisi Corporate Secretary
p.89
unresolved
—
R.R. Utami Tjipto
· Kepala Divisi Compliance, System Procedure & Coordinator Customer Protection
p.89
unresolved
—
Sam R. Soelaeman
· Kepala Divisi Risk Management
p.89
unresolved
—
Handy Widjaja
· Kepala Divisi Accounting
p.89
unresolved
—
Teguh Trisno Pambudi
· Kepala Divisi Credit Risk Review
p.89
unresolved
—
Andri Ramunanda
· Kepala Divisi Loan & Trade Operations
p.89
unresolved
—
Sonny Andryano
· Kepala Divisi Special Assets Management
p.89
unresolved
—
Franky Lazuardi
· Kepala Divisi Branch Banking Network
p.89
unresolved
—
Ina Damayanti
· Kepala Divisi Marketing Communication Brand & Product
p.89
unresolved
—
Elies Gunawan
· Kepala Divisi International Banking
p.89
unresolved
—
Bambang F. Triatmojo
· Wakil Kepala Divisi Credit Monitoring & Collection
p.89
unresolved
—
Yusuf Doi Pratama
· Kepala Departemen Anti-Money Laundering (AML), Counter Terorist Financing (CTF) & Weapon Mass Destruction (WMD)
p.89
unresolved
org
Departemen Anti-Money Laundering
p.89
unresolved
—
Joel Eka Martono
· Kepala Departemen Anti-Fraud & Internal Control Over Financial Reporting (ICOFR)
p.89
unresolved
org
Departemen Anti-Fraud & Internal Control Over Financial Reporting
p.89
unresolved
—
Krissata
· Head of Anti-Fraud & Internal Control Over Financial Reporting (ICOFR) Department
p.89
unresolved
—
2025 Annual and Sustainability
· 87
p.89
unresolved
org
PT Asri
p.152 ×2
unresolved
org
PT Asri Kencana Gemilang
p.152
unresolved
org
PT Bhuwanatala
p.152
unresolved
org
Indah Permai Tbk
p.152
unresolved
org
Bank Insentif Likuiditas Makroprudensial
p.155 ×2
unresolved
org
Bank Indonesia Regulation
p.155
unresolved
org
Bank Indonesia Peraturan Anggota Dewan Gubernur
p.155 ×2
unresolved
org
Bank Indonesia-Fast
p.155
unresolved
org
Bank Payment Regulation
p.155
unresolved
org
Bank Indonesia SOPs
p.155
unresolved
org
Bank Indonesia-Fast Payment Peraturan Anggota Dewan Gubernur
p.155
unresolved
org
Bank Nasional Quick Response
p.155
unresolved
org
Bank Pemenuhan GWM
p.155
unresolved
org
Bank Dissemination
p.156 ×2
unresolved
org
Bank Penyangga Likuiditas Makroprudensial Bagi Bank
p.156
unresolved
org
Bank Regulation
p.156
unresolved
org
Bank Financial Services Authority Regulation
p.156 ×10
unresolved
org
Bank Secrecy
p.156 ×2
unresolved
org
Bank Reksa Dana
p.157
unresolved
org
Bank Reksa Dana Financial Services Authority Circular
p.157
unresolved
org
Bank Financial Services Authority Circular
p.157
unresolved
person
Active Monitoring
· Komisaris
p.167
unresolved
org
Bank Victoria’s GCG
p.178
unresolved
org
Bank The Strength
p.178 ×2
Extraction attempts how the parser did, and what it refused
Nothing structured was extracted from this document — the attempts below say why.
No extraction attempted yet.