Manajemen Risiko Risk Management

Transkripsi

1 Manajemen Risiko Manajemen Risiko RISK MANAGEMENT Keseimbangan antara risk and return merupakan hasil yang diharapkan dari penerapan pengelolaan risiko di Bank OCBC NISP yang senantiasa dilakukan mengikuti praktik-praktik terbaik yang berlaku dalam industri keuangan dengan menjunjung tinggi prinsip-prinsip Good Corporate Governance untuk mendukung visi Bank yaitu menjadi Bank pilihan dengan standar dunia yang diakui kepeduliannya dan terpercaya. The balance between risk and return is the desired outcome from implementing risk management in Bank OCBC NISP, which always referred to best practices in the financial industry by upholding the principles of Good Corporate Governance to support the Bank s vision to be the bank of choice with world standards recognized for its care and trustworthiness. Kerangka Kerja Manajemen Risiko Bank OCBC NISP menerapkan fungsi manajemen risiko sejalan dengan kerangka kerja manajemen risiko yang merupakan kombinasi dari citra dan identitas perusahaan, arahan pemegang saham dan strategi yang ditetapkan, didukung oleh empat pilar pokok yaitu struktur organisasi dan sumber daya manusia, kebijakan dan prosedur, pengembangan dan pemeliharaan sistem serta data, dan juga metodologi dan pendekatan untuk analisis dan permodelan risiko sebagai pilar keempatnya. Penerapan kerangka kerja manajemen risiko yang efektif, efisien dan profesional terhadap 8 (delapan) jenis risiko yaitu risiko kredit, risiko pasar, risiko likuiditas, risiko operasional, risiko hukum, risiko reputasi, risiko stratejik dan risiko kepatuhan akan mendukung pertumbuhan Bank secara prudent, konsisten dan berkelanjutan serta meningkatkan nilai tambah Bank kepada pemangku kepentingan. Framework The implementation of risk management function in Bank OCBC NISP is in line with the framework combining image and corporate identity, shareholders guidance and set strategies, supported by four main pillars, namely organization structure and human capital, policy and procedure, system and data development and maintenance and also methodology and approach model and risk analytic as the fourth pillar. The implementation of effective, efficient and professional risk management framework on the 8 (eight) risk types namely credit risk, market risk, liquidity risk, operational risk, legal risk, reputation risk, strategic risk and compliance risk, support the Bank s growth in prudent, consistent and sustainable manner, as well as adding value to the all stakeholders. 232 OCBC NISP Laporan Tahunan 2013

2 OCBC NISP in Brief From Management Good Corporate Governance Business Review Financial Review Corporate Data Identitas dan Citra Perusahaan Corporate Image and Identity Nilai Pemegang Saham (Pengelolaan Modal) - Bank dengan Kualitas Aset Terbaik - Bank yang Dikelola Terbaik - Bank yang Menguntungkan - Bank yang Berkelanjutan - Bank Terkuat di Dunia Shareholders Values (Capital Management) - Best Asset Quality Bank - Best Managed Bank - Profitable Bank - Bank with Sustainability - Strongest Bank in the World Risiko Hukum Legal Risk Risiko Reputasi Reputation Risk Risiko Stratejik Strategic Risk Risiko Kepatuhan Compliance Risk Risiko Lainnya Other Risk Risiko Kredit Credit Risk Risiko Pasar/Market Risk - Risiko Suku Bunga/Interest Rate Risk - Risiko Nilai Tukar/Fx Risk Risiko Likuiditas Liquidity Risk Risiko Operasional/Operational Risk - TI/Sistem /IT/System - Sumber Daya Manusia/Human Capital Pengelolaan Risiko Modal dan Portofolio/Portfolio and Capital I. Struktur Organisasi & SDM I. Organization Structure & Human Capital II. Kebijakan & Prosedur II. Policy & Procedure III. Pengembangan & Pemeliharaan Sistem & Data III. System & Data Development & Maintenance IV. Metodologi & Model Pendekatan & Analisa Risiko IV. Methodology & Approach Model & Risk Analytics Enterprise (International Best Practice/Basel) - Front Office - Middle Office - Back Office Enterprise (International Best Practice/Basel) - Front Office - Middle Office - Back Office Tata Kelola Perusahaan yang Baik/Good Corporate Governance Budaya dan Nilai Perusahaan Corporate Culture and Values Visi, Misi & Strategi Perusahaan Corporate Vision, Mission, Strategy Peran & Keterlibatan Pemangku Kepentingan/Stakeholders Roles and Beliefs Karyawan Employees Pemegang Saham Shareholders Nasabah Customers Pemasok Vendors Regulator Regulators Masyarakat Lain Other Public Prinsip utama manajemen risiko Bank terbagi atas 7 (tujuh) prinsip, meliputi hal berikut: 1. Risk appetite set at the top. 2. Framework dan organisasi manajemen risiko yang efektif. 3. Pendekatan risiko yang integratif. 4. Unit Bisnis bertanggung jawab atas risiko yang diambil. 5. Risiko-risiko akan dievaluasi secara kuantitatif, bersamaan dengan analisa kualitatif dan stress testing yang sesuai. 6. Risk assessment akan dikaji secara independen. 7. Contigency Plan dibuat untuk meyakinkan adanya kemampuan menghadapi potensi krisis atau kejadiankejadian yang tidak diharapkan. Berdasarkan prinsip utama manajemen risiko Bank, proses pengelolaan manajemen risiko menjadi tanggung jawab bersama seluruh karyawan dan kesadaran akan risiko (risk awareness) sudah menjadi bagian tak terpisahkan dari budaya Bank. Dengan menggunakan pendekatan Three Lines of Defense, fungsi pengelolaan risiko dilakukan secara komprehensif oleh semua lini organisasi, yang dimulai The main principle of Bank risk management is divided into seven principles, including the following: 1. Risk appetite set at the top. 2. Effective Framework and Organization. 3. Integrated risk approach. 4. Business lines will be accountable for the risk taken. 5. The risks will be evaluated quantitatively, together with appropriate qualitative analysis and stress testing. 6. Risk assessments will be independently reviewed. 7. Contingency Plan will be established to ensure resiliency against potential crises or unexpected events. Based on the Bank s risk management main principles, risk management process is a shared responsibility of all employees and risk awareness is already an integral part of the Bank s culture. With Three Lines of Defense approach, risk management functions are conducted comprehensively throughout all levels within the organization, which is initiated at the top by oversight functions of the Board of 2013 Annual Report OCBC NISP 233

3 Manajemen Risiko dengan oversight yang dilakukan oleh Dewan Komisaris dan Direksi. Top management, seluruh unit bisnis (frontline businesses), dan seluruh unit pendukung (supports) berfungsi sebagai First Line of Defense yang melaksanakan pertumbuhan usaha dengan tetap mempertimbangkan aspek risiko dalam setiap pengambilan keputusan. Unit kerja manajemen risiko dan unit kerja kepatuhan berfungsi sebagai Second Line of Defense yang mengelola risiko secara independen bersama-sama dengan unit kerja audit internal sebagai Third Line of Defense yang bertugas melaksanakan risk assurance dan melakukan pengawasan serta evaluasi secara berkala. Commissioners and Board of Directors. Top management, frontline businesses, and all supporting units collectively serve as the First Line of Defense in their pursuit of business growth, with balanced consideration of risk factors in every decisions made. At the Second Line of Defense are Group and Compliance Division in charge of managing risk independently, together with the Bank s Internal Audit Division as the Third Line of Defense responsible for providing risk assurance as well as monitoring and periodic evaluation. STRUKTUR TATA KELOLA & PENGAWASAN GOVERNANCE & STRUCTURE OVERSIGHT DEWAN KOMISARIS/KOMITE-KOMITE YANG BERTANGGUNG JAWAB KEPADA DEWAN KOMISARIS BOARD OF COMMISSIONERS/COMMITTEES UNDER THE BOC DIREKSI/KOMITE-KOMITE YANG BERTANGGUNG JAWAB KEPADA DIREKSI BOARD OF DIRECTORS/COMMITTEES UNDER THE BOD PRESIDEN DIREKTUR PRESIDENT DIRECTOR Lini Pertahanan ke-1 1 st Line of Defense Lini Pertahanan ke-2 2 nd Line of Defense Lini Pertahanan ke-3 3 rd Line of Defense MANAJEMEN PUNCAK TOP MANAGEMENT MANAJEMEN RISIKO RISK MANAGEMENT UNIT BISNIS FRONTLINE BUSINESS UNIT PENDUKUNG SUPPORTS Pengambil Risiko: Optimalisasi portfolio pada tingkat makro dan mikro Kepatuhan yang tinggi terhadap batasan dan mengelola eksposur risiko Pemantauan yang berkelanjutan terhadap posisi risiko dan risiko yang melekat KEPATUHAN COMPLIANCE Pengendalian Risiko: Optimalisasi kerjasama pengawas dan penasihat yang terpercaya Memahami bagaimana unit bisnis memperoleh pendapatan dan tantang inisiatif jika memungkinkan Pengawasan yang menyeluruh pada seluruh tipe risiko AUDIT INTERNAL INTERNAL AUDIT Risk Assurance: Pemahaman yang baik mengenai pasar modal, tipe bisnis, dan manajemen risiko Fungsi pengawasan yang independen dengan kemampuan penegakan aturan Kemampuan untuk menghubungkan bisnis dan risiko dengan pengertian proses dan Teknologi Informasi yang baik AUDIT EKSTERNAL EXTERNAL AUDIT Risk Ownership: Optimize portfolio on macro and micro level Strong adherence to limits and manage risk exposure Ongoing monitoring of positions and inherent risk Risk Control: Optimize alliance of supervisor and trusted advisor Understand how business drives revenue and challenge initiatives if appropriate Overarching risk oversight across all risk types Risk Assurance: Good understanding of capital markets, business type and risk management Independent oversight function with enforcement ability Ability to link business and risk with a good process and IT understanding Untuk mengelola berbagai jenis risiko yang melekat pada Bank sesuai dengan kompleksitas kegiatan usaha, terdapat beberapa unit kerja pada struktur organisasi Risk Management Group. Unit kerja tersebut bertanggung jawab terhadap risiko kredit, risiko pasar, risiko likuiditas, risiko operasional, dan risiko lainnya (risiko hukum, stratejik, kepatuhan, dan reputasi). Sebagai Second Line of Defense, Group disamping bertanggung jawab menjalankan fungsi tata kelola manajemen risiko To manage different types of inherent risk in accordance with the complexity of the business, there are several dedicated work units within the organizational structure of the Group that are responsible for handling credit risk, market risk, liquidity risk, operational risk and other risk (legal, strategic, compliance, and reputation risk). In its role as the Second Line of Defense, the Group exercises its responsibility for running risk management governance independently, 234 OCBC NISP Laporan Tahunan 2013

4 OCBC NISP in Brief From Management Good Corporate Governance Business Review Financial Review Corporate Data secara independen juga bekerja sama dan bermitra dengan seluruh unit bisnis dan unit pendukung, mulai dari level strategis sampai dengan level transaksi dalam rangka membangun proses identifikasi, pengukuran, pemantauan, pengendalian risiko dan sistem informasi serta sistem pengendalian internal yang menyeluruh. Sedangkan pengawasan organisasi dilakukan oleh Dewan Komisaris dibantu oleh komite-komite terkait manajemen risiko dan Komite Audit sebagaimana terlihat pada struktur organisasi. while simultaneously working together and partnering with all business line and Bank supports, encompassing the strategic and down to the transaction levels, in order to build the process of identifying, measuring, monitoring, risk controlling and information systems as well as comprehensive internal controlling systems. Organization-wide supervision is undertaken by the Board of Commissioners, assisted by risk management related committees and the Audit Committee, as provided on the organizational structure. BOARD OF COMMISSIONERS Board of Commissioners Risk Monitoring Committee BOC AUDIT COMMITTEE PRESIDENT DIRECTOR BOARD OF DIRECTORS BOC RISK MONITORING COMMITTEE Board of Director Committee Operational Risk Committee Credit Risk Management Committee Credit Approval Committees Special Provision Committee ALCO Market Risk Management Committee INTERNAL AUDIT COMPLIANCE RISK MANAGEMENT GROUP ENTERPRISE POLICY & PORTFOLIO MGT OPERATIONAL RISK MANAGEMENT CONSUMER CREDIT RISK MANAGEMENT COMMERCIAL CREDIT RISK MANAGEMENT CORPORATE CREDIT RISK MANAGEMENT ASSET RECOVERY MANAGEMENT ASSET LIABILITY RISK MANAGEMENT MARKET RISK & TREASURY CONTROL - Divisi Corporate Credit, Divisi Commercial Credit, dan Divisi Consumer Credit bertanggung jawab mengendalikan pemberian kredit agar sesuai dengan prinsip kehati-hatian dalam pemberian kredit sekaligus memastikan bahwa semua risiko kredit telah dikelola secara optimal. - Divisi Market Risk and Treasury Control memiliki fungsi dan ruang lingkup serta bertanggung jawab mengembangkan proses manajemen risiko dalam rangka efektivitas fungsi pengelolaan, pengendalian, dan pengawasan risiko pasar melalui formulasi kebijakan dan limit, serta penerapan ketentuan dan pelaporan. - Corporate Credit Division, Commercial Credit Division, and Consumer Credit Division are responsible for controlling lending activities according to prudent banking principles, also ensuring that all credit risk have been optimally managed. - Market Risk and Treasury Control Division works within the scope of developing risk management processes in order to improve the effectiveness of market risk management, control, and monitoring functions by formulating policies and limits, as well as through the implementation of regulations and reporting. - Divisi Operational bertanggung jawab untuk mengelola risiko operasional sejalan dengan best practices untuk meminimalisir kerugian yang tidak terduga dan mengelola kerugian-kerugian yang dapat diperkirakan, serta memastikan peluang bisnis baru dengan risiko yang terkendali. - Operational Division is in charge of managing operational risk according to the best practices in minimizing unpredictable losses and in handling estimated losses, also in assuring new business opportunities with controlled risk. - Divisi Asset and Liability bertanggung jawab dalam memonitor, mengukur, dan melaporkan manajemen risiko likuiditas dan risiko suku bunga dalam banking book secara baik, serta sebagai pihak independen yang melaksanakan fungsi kontrol risiko yang timbul dari posisi neraca dan likuiditas. - Asset and Liability Division is responsible for proper monitoring, measuring, reporting liquidity risk and interest rate risk management in the banking book, and serving as an independent party who performs control function on risk from balance sheet and liquidity positions Annual Report OCBC NISP 235

5 Manajemen Risiko - Divisi Asset Recovery Management bertanggung jawab untuk melakukan penanganan dan penyelesaian kredit bermasalah secara efektif melalui berbagai alternatif penyelesaian kredit seperti restrukturisasi, cash settlement, asset settlement, loan disposal, dan litigasi. - Divisi Enterprise Policy and Portfolio Management bertanggung jawab atas kecukupan kebijakan, prosedur dan penetapan limit, termasuk membangun arsitektur kebijakan secara bank-wide, serta mengembangkan pengelolaan enterprise portfolio, dan penilaian risk profile yang lebih sesuai dengan kondisi dan karakteristik usaha Bank dengan tetap memperhatikan peraturan terkait manajemen risiko yang berlaku. Strategi New Horizons Dalam memperkuat fungsi pengelolaan risiko, Risk Management Group Bank OCBC NISP sejak pertengahan tahun 2011 telah mengimplementasikan New Horizons Strategy yang terdiri dari tiga fase yaitu: Fase 1 - Build Foundation and Framework, Fase 2 - Establish Depth and Distance, dan Fase 3 - Crafting Synergies for the Future. Pelaksanaan fase 1 sudah dimulai pada tahun 2011 sampai dengan pertengahan 2012, fase 2 telah dimulai sejak semester kedua tahun 2012 dan diteruskan selama tahun 2013, sedangkan fase 3 akan diteruskan mulai tahun 2014 hingga implementasi penuh pada akhir tahun Asset Recovery Management Division is in charge of effective management and settlement of nonperforming loans through various alternative solutions, including restructuring, cash settlement, asset settlement, loan disposal, and litigation. - Enterprise Policy and Portfolio Management Division is responsible for the sufficiency of policies, procedures, and limits, includes the development of bank-wide policy architecture, as well as developing enterprise portfolio management and risk profile evaluation that are more suitable to the business conditions and characteristics of the Bank, with due consideration to current regulations on risk management. New Horizons Strategy To strengthen its risk management function, since mid-2011 Bank OCBC NISP s Group has initiated the implementation of the New Horizons Strategy, consisting of three phases: Phase 1 - Build Foundation and Framework, Phase 2 Establish Depth and Distance, and Phase 3 - Crafting Synergies for the Future. Phase 1 was implemented starting in 2011 until mid-2012, while Phase 2 commenced since the second half of 2012 and proceed the year The third phase will progress from the year 2014 until full system implementation at the end of Strategi New Horizon Bank OCBC NISP New Horizons Strategy of Bank OCBC NISP Stage III - NEW HORIZONS STRATEGY Phase I Membangun Landasan dan Kerangka Kerja Build Foundation & Framework Phase II Menetapkan Kedalaman dan Jarak Establish Depth & Distance Phase III Menciptakan Sinergi Untuk Masa Depan Crafting Synergies for the Future Menjadi Bank dengan Pengelolaan Risiko terbaik di Indonesia To be The Best Risk House in Indonesia Kemampuan dan Arsitektur Manajemen Risiko Architecture and Capability Pendekatan Enterprise pada seluruh fungsi Mendorong efisiensi modal dan likuiditas Common Enterprise approach across functions Driving capital and liquidity efficiency Untuk mencapai: Pengelolaan, pengukuran, pemantauan, analisis, dan pelaporan manajemen risiko secara tepat waktu, komprehensif, holistik, dan terintegrasi. Organisasi/sumber daya manusia manajemen risiko Analisa risiko dan pelaporan manajemen Perbaikan dan rasionalisasi kinerja dan produktivitas Kemampuan pengelolaan risiko secara geografis Risk management organization/human capital Risk analytics and management reporting Performance & productivity rationalization and improvements Risk management capabilities geographically To deliver: Timely, comprehensive, holistic, integrated enterprise wide risk management, measurement, monitoring, analytics and reporting. 236 OCBC NISP Laporan Tahunan 2013

6 OCBC NISP in Brief From Management Good Corporate Governance Business Review Financial Review Corporate Data Fase 1 - Build Foundation and Framework fokus kepada penguatan dasar dan kerangka kerja sehingga implementasi pengelolaan risiko bisa berjalan secara maksimal, sesuai dengan tujuan yang diinginkan yaitu visi Group sebagai The Best Risk House in Indonesia, dan sesuai dengan risk appetite Bank yang telah ditetapkan. Pada fase ini dicanangkan juga 4 pilar infrastruktur risiko, yang meliputi: Pilar I adalah struktur organisasi dan sumber daya manusia. Pengembangan dilakukan dengan melengkapi kebutuhan sumber daya yang memadai, baik dari segi kualitas maupun kuantitas dan mengembangkannya melalui pelatihan yang memadai untuk meningkatkan kompetensi dan skill serta melakukan pengelolaan yang holistik terhadap keseluruhan risiko berdasarkan tujuan strategis dan risk appetite. Hal ini tercakup dalam 8 (delapan) unit fungsional dalam organisasi pada Group Manajemen Risiko. Pilar II adalah pengembangan kebijakan dan kerangka kerja manajemen risiko yang ditatalaksanakan dalam bentuk arsitektur kebijakan dan prosedur yang terstruktur. Arsitektur kebijakan dan prosedur dibuat berjenjang yang terdiri dari 5 (lima) tingkatan, dimana tingkatan yang lebih atas menjadi pedoman bagi kebijakan dan prosedur di bawahnya. Pilar III adalah pengembangan sistem dan data. Pengembangan yang dilakukan harus mampu mengubah proses semi-manual menjadi sistem yang terstruktur dan terintegrasi secara real time melalui teknologi informasi yang handal. Pilar IV adalah metodologi dan pendekatan untuk analisis dan permodelan risiko. Pengembangan metodologi dan pendekatan yang terus menerus dilakukan untuk masing-masing risiko utama Bank bertujuan untuk memperkokoh pengelolaan risiko Bank dalam menghadapi perubahan situasi perekonomian global. Keempat pilar dengan masing-masing fokus tersebut menjadi pondasi bagi pengembangan fase-fase selanjutnya. Dengan penerapan dasar dan kerangka kerja yang baik, ditunjang dengan infrastruktur yang terintegrasi, maka diharapkan akan memperkuat analisis risiko dan pelaporan manajemen guna mendukung proses pengambilan keputusan yang tepat dalam menghadapi risiko. Selain itu rasionalisasi dan peningkatan kinerja serta peningkatan kemampuan manajemen risiko secara geografis juga meningkat dan lebih terarah. Fase 2 - Establish Depth and Distance fokus kepada peningkatan kualitas kedalaman dan cakupan pengelolaan risiko yang dilakukan dengan cara implementasi Enterprise (ERM) pada seluruh fungsi, yang pada akhirnya akan mendorong nilai tambah bagi Bank berupa Phase 1 - Build Foundation and Framework is focused on strengthening the foundation and framework for the implementation of risk management that can run maximal, according to the desired goal, specifically the vision of the Group as the Best Risk House in Indonesia, and in accordance with the Bank s risk appetite. The four pillars of risk infrastructure was introduced in this phase covering: The Pillar I is the organization structure and human resources. Development is carried out by having adequate human resources, both in terms of quality and quantity and developed them through appropriate training to improve competence and skills as well as managing holistically the overall risk based on strategic objectives and risk appetite. This is covered in 8 (eight) functional units within the Group organization. The Pillar II is the development of policy and risk management framework managed in the form of architecture of structured policies and procedures. The architecture of policies and procedures is designed to cover 5 (five) hierachial levels wherein the higher level serves to guide the policy and procedure of the lower level. The Pillar III is development of systems and data. The development should be able to change the semi-manual process into a structured and integrated system in real time through a reliable information technology. The Pillar IV is the methodology and approach to the analysis and modeling of risk. Development of methodologies and approaches is callibrated continously for each major risk of the Bank aimed to strengthen its risk management in addressing changes in the global economic situation. The four pillars, each with their respective focus becomes the foundation for developing the subsequent phases. The basic implementation and proper framework, supported by the integrated infrastructure, strengthen risk analysis and management reporting to support the right decision-making process in addressing risk. In addition, rationalization, risk management capabilities geographically improved and more focused. Phase 2 - Establish Depth and Distance is focused on improving the overall depth and scope of risk management which is done by Enterprise (ERM) implementation to all functions, which in turn will increase added value to the Bank in the form of liquidity and capital 2013 Annual Report OCBC NISP 237

7 Manajemen Risiko efisiensi modal dan likuiditas. Selain itu peningkatan kualitas kedalaman dan cakupan pengelolaan risiko secara umum juga akan menghasilkan analisa risiko yang lebih mendalam, tajam, berkualitas, dan prediktif dalam mendukung proses pengambilan keputusan. Kemampuan manajemen risiko secara geografis juga diharapkan meningkat secara merata tidak hanya di kota-kota besar namun sampai ke kota-kota kecil serta meningkatkan koordinasi dan integrasi antar segmen dan lintas fungsi untuk memastikan penanganan risiko yang signifikan. Fase 3 - Crafting Synergies for the Future fokus kepada sinergi harmonis antara unit bisnis sebagai unit yang mengambil risiko (risk taking units) dengan unit pendukung, dan unit manajemen risiko sebagai unit pemantau dan pengelola risiko. Framework dan berbagai alignment dan automation projects telah dicanangkan Bank dengan unit bisnis dan unit pendukung untuk mencapai tujuan ini sampai akhir tahun Sinergi dan kolaborasi sebagai upaya untuk terus meningkatkan tata kelola risiko tidak hanya dilakukan secara internal antar unit kerja bisnis dan unit pendukung, melainkan juga dilakukan dengan pihak-pihak ketiga antara lain dalam bentuk pertemuan Direktur Manajemen Risiko dengan Bank Indonesia untuk melakukan perkenalan, sosialisasi Group dan melakukan pembahasan Risk-Based Bank Rating (RBBR) serta pertemuan Direktur Manajemen Risiko dengan lembaga-lembaga pemeringkat (rating agencies), auditor eksternal, maupun lembagalembaga konsultan. Ketiga fase pada New Horizons Strategy Group akan secara terus menerus dievaluasi, dikembangkan, dan diperbaiki seiring perkembangan organisasi dan kompleksitas usaha Bank dengan mempertimbangkan rencana bisnis Bank di masa mendatang. Manajemen Risiko Unit Usaha Syariah Bank OCBC NISP mempunyai layanan perbankan berdasarkan prinsip Syariah yang berbentuk Unit Usaha Syariah (UUS). Penerapan manajemen risiko pada UUS dilakukan terhadap seluruh kegiatan usaha UUS yang merupakan kesatuan dengan penerapan manajemen risiko pada Bank. Penerapan melibatkan semua unsur Bank, termasuk Direksi dengan pengawasan aktif Dewan Komisaris dan Dewan Pengawas Syariah (DPS). Tugas dan tanggung jawab DPS telah diatur di dalam Pedoman dan Tata Kerja DPS dimana terkait dengan pengelolaan risiko, telah ditentukan bahwa DPS: Melakukan pengawasan terhadap proses pengembangan baik produk yang sudah ada maupun produk baru, termasuk mereview system dan prosedur efficiency. Furthermore, improving the overall depth and scope of risk management in general will also produce a more in-depth, sharp, high quality, and predictive risk analysis that would be able to support the decision-making process. Geographical risk management capabilities are also expected to widen, covering not only the big cities but also smaller areas, as well as improving coordination and integration between segments and across functions to ensure significant risk handling. Phase 3 - Crafting Synergies for the Future focuses on harmonious synergy between business line as risk-taking units with supporting units, and risk management unit as risk monitoring and managing unit. Framework and various alignment and automation projects were initiated and implemented with business line and supporting units to attain this goal by the end of Synergy and collaboration as continuous improvement measures on risk governance is not only undertaken internally among frontline businesses and supporting units, but also engage third parties in forms of: social meetings of Bank s Risk Management Director with Bank Indonesia, Group Risk Management socialisation events, and Risk-Based Bank Rating (RBBR) discussions and Director s meetings with rating agencies, external auditor, and consultants. The 3 phases of Group s New Horizons Strategy will be evaluated, developed, and refined on an on going basis to maintain consistency with developments in the Bank s organization and business complexity with due regard to Bank s business plans in the future. of Sharia Business Unit Bank OCBC NISP operates banking services based on Sharia principle in the form of Sharia Business Unit (UUS). The application of risk management in UUS is implemented for all UUS business activities which is integrated with the implementation of risk management in the Bank. The implementation involves all elements of the Bank, including the Board of Directors with active supervision by the Board of Commissioners and the Supervisory Board of Sharia (DPS). The duties and responsibilities of DPS is governed in the Guidelines and Working Procedures of DPS where relating to risk management, it has been determined that the DPS: To supervise the process of the development of both existing products and new products, including the review of systems and procedures of new products 238 OCBC NISP Laporan Tahunan 2013

8 OCBC NISP in Brief From Management Good Corporate Governance Business Review Financial Review Corporate Data produk baru yang akan dikeluarkan terkait dengan pemenuhan prinsip Syariah. Melakukan pengawasan terhadap kegiatan UUS dan melaporkan hasil pengawasan DPS kepada Direksi, Dewan Komisaris, dan Bank Indonesia yang pelaksanaannya dilakukan sesuai dengan ketentuan peraturan perundang-undangan yang berlaku. Tingkat profil risiko UUS dilakukan secara triwulanan menggunakan parameter-parameter yang telah ditetapkan. Pengendalian Risiko terhadap Produk dan/atau Aktivitas Baru Dinamika perkembangan bisnis perbankan, inovasi produk dan/atau aktivitas jasa layanan yang beragam serta untuk memenuhi kebutuhan nasabah merupakan faktor yang penting untuk mencapai target yang ditetapkan. Bank OCBC NISP melakukan identifikasi dan mitigasi risiko yang melekat dalam produk dan/atau aktivitas jasa layanan baru. Untuk memastikan bahwa pengendalian risiko terhadap kegiatan usaha tersebut diterapkan secara memadai sesuai dengan profil risiko Bank, telah ditetapkan Kebijakan Proses Persetujuan Produk dan/atau Aktivitas Baru atau yang dikenal dengan istilah New Product Approval Process (NPAP). Identifikasi risiko dilakukan terhadap risiko kredit, risiko pasar, risiko likuiditas, risiko operasional, risiko hukum, risiko kepatuhan, risiko stratejik dan risiko reputasi. Identifikasi risiko dilakukan oleh Product Developer sebagai pemilik produk dan/atau aktivitas baru (risk owner) berkoordinasi dengan Group Manajemen Risiko dan unit kerja terkait lainnya sebagai Functional Specialist (risk control). Selain itu Product Developer berkewajiban memperhatikan jenisjenis sumber daya yang dialokasikan dan direncanakan serta persyaratan yang harus dipenuhi, antara lain kapasitas dan kapabilitas teknologi informasi, kapasitas dan kapabilitas operasional, sumber data manusia dan laporan keuangan, pajak, peraturan Bank Indonesia dan persyaratan peraturan lainnya. Salah satu tanggung jawab dari Functional Specialist adalah melakukan kajian dan menyoroti isu kritikal dan faktor mitigasi yang sesuai; memastikan seluruh risiko yang relevan telah diidentifikasi dan dievaluasi, dan memberikan saran dalam menangani risiko tersebut. Hal ini termasuk dalam memutus apabila ada risiko atau isu rencana sumber daya di dalam masing-masing bagian. Untuk produk dan/atau aktivitas baru yang bersifat kompleks, kajian risiko dan persetujuan wajib diberikan oleh New Product Approval Committee (NPAC) yang diketuai oleh Presiden Direktur. Komite ini melaksanakan pertemuan secara rutin. that will be incurred related to compliance with Sharia principles. To supervise the activities of UUS and report the monitoring results of the DPS to the Board of Directors, Board of Commissioners, and Bank Indonesia where the implementation is carried out in accordance with the prevailing law. The level of UUS risk profile is conducted on a quarterly basis using the parameters that have been set. Risk Control of the New Products and/or Activities The dynamics of the banking business development, product innovation and/or various activities of services as well as to meet the needs of customer is an important factor to achieve the determined targets. The OCBC NISP Bank is identifying and mitigating risk attached in the new products and/or services. To ensure that the risk management towards such business activities are implemented properly in accordance with the Bank s risk profile, the Policy Process of New Product and/or Activities or known as New Product Approval Process (NPAP) has been applied. Risk identification is performed for the credit risk, market risk, liquidity risk, operational risk, legal risk, compliance risk, strategic risk and reputation risk. Identification of risk by Product Developer as a product owner and/or new activities (risk owner) is coordinated with the Risk Management Group and other related units as Functional Specialist (risk control). Moreover, Product Developers are to adhere to types of resources allocated and planned as well as the requirements to be met, among others, the capacity and capabilities of information technology, operational capacity and capability, the source of human data and financial statements, taxes, Bank Indonesia and other regulatory requirements. One of the responsibilities of the Functional Specialist is to study and highlight critical issues and mitigation factors; ensure that all relevant risks have been identified and evaluated, and provide advice in dealing with such risks. It includes deciding in case of risk or issues on resources in each respective unit. For new product and/or activities that are complex, risk and approval study must be given by the New Product Approval Committee (NPAC) which is chaired by the President Director. This Committee shall held a meeting on a regular basis Annual Report OCBC NISP 239

9 Manajemen Risiko Sebagai pelaksana yang bertanggung jawab terhadap pengelolaan produk dan/atau aktivitas baru, termasuk pengadministrasian pengajuan produk dan/atau aktivitas baru dan pemantauan terhadap jadwal pengajuan dan pelaksanaan review, telah ditetapkan unit kerja tertentu sebagai Product Management. Terkait dengan inisiatif masing-masing unit kerja pada Group, selama tahun 2013, Bank OCBC NISP melaksanakan berbagai inisiatif penerapan manajemen risiko sebagai berikut: PENGELOLAAN RISIKO KREDIT Pengelolaan Risiko Konsentrasi Kredit Dalam melaksanakan pengelolaan risiko konsentrasi kredit, Bank OCBC NISP telah memiliki guidelines yang bertujuan mengurangi risiko yang mungkin timbul melalui penetapan limit yang dituangkan dalam pernyataan Risk Appetite, ketentuan mengenai Target Market Risk Acceptance Criteria (TM RAC), dan juga melalui ketentuan Batas Maksimum Pemberian Kredit. Pada pernyataan Risk Appetite, Bank berkomitmen mengelola risiko konsentrasi kredit dengan menjaga agar jumlah total pinjaman yang diberikan kepada Top Borrowers, baik individu maupun kelompok, tidak melebihi batas yang telah ditetapkan. Melalui ketentuan TM RAC, Bank mengelola risiko konsentrasi kredit dengan cara membatasi total pinjaman yang dapat diberikan kepada sektor industri tertentu dengan tujuan diversifikasi kredit, sehingga eksposur yang berlebihan terhadap suatu sektor industri tertentu dapat dihindari. Pada Batas Maksimum Pemberian Kredit, Bank menetapkan limit untuk membatasi eksposur kepada pihak terkait, individual selain pihak terkait, kelompok selain pihak terkait, Badan Usaha Milik Negara (BUMN), dan juga perusahaan sekuritas. Dengan adanya panduan-panduan tersebut maka risiko konsentrasi kredit akan dapat dikendalikan dengan baik karena tingkat eksposur kredit kepada pihak dan sektor industri tertentu telah dibatasi, dikelola dan dipantau secara berkala. Pengukuran dan pengendalian risiko kredit Pengelolaan risiko kredit dilakukan oleh Bank OCBC NISP secara terus-menerus dan berkesinambungan dengan meningkatkan 4 (empat) pilar utama yaitu: Organization Structure & Human Capital, Policy & Procedure, System & Data Development & Maintenance, dan Methodology, Approach, Model & Risk Analytics. Penerapan empat As the executive responsible for managing new product and/or activities, including the administration of application of the new product and/or activities and monitor the application process and review the implementation schedule, has been assigned to a particular unit as Product Management. During 2013, relating to initiatives of each unit in the Group, Bank OCBC NISP is implementing various risk management initiatives as follows: CREDIT RISK MANAGEMENT Credit Concentration In managing credit concentration risk, Bank OCBC NISP has established clear guidelines aimed at reducing potential risk by establishing limits, as set forth in the Bank s Risk Appetite statement, provisions of the Target Market Risk Acceptance Criteria (TM RAC), and stipulations on Legal Lending Limit. Risk Appetite statement shows that the Bank expresses commitment to manage credit concentration risk by ensuring that the amount of loans granted to Top Borrowers, whether single individual or group, not exceed the prescribed limits. Referring to TM RAC stipulation, the Bank manages credit concentration risk by limiting a maximum amount of loan distribution to certain industrial sectors with the main purpose of credit diversification. Hence, excessive exposure to a particular industry can be avoided. In relation to Legal Lending Limit requirements, the Bank observes limits to actively prevent over exposure on any particular related party, non-related individual, non-related group, state-owned enterprises (SOEs), and also securities companies. These guidelines serve to collectively address the Bank s credit concentration risk, because overall credit exposure to certain party and industrial sector is limited, managed and monitored effectively on a regular basis. Credit Risk Measurement and Management Credit risk management is constantly and continuously conducted at Bank OCBC NISP by enhancing 4 (four) main pillars: Organization Structure & Human Capital, Policy & Procedure, System & Data Development & Maintenance, and Methodology, Approach, Model & Risk Analytics. The implementation of these four pillars is intended to enable 240 OCBC NISP Laporan Tahunan 2013

10 OCBC NISP in Brief From Management Good Corporate Governance Business Review Financial Review Corporate Data pilar ini dimaksudkan agar Bank memiliki acuan yang jelas dalam mengidentifikasi, mengukur, memantau, dan mengendalikan risiko, khususnya risiko kredit. Pengembangan sumber daya manusia terus dilakukan secara berkesinambungan dengan mengadakan pelatihanpelatihan kredit, baik untuk Divisi Corporate dan Commercial Credit, sebagai second line of defense, maupun untuk business unit sebagai first line of defense. Kolaborasi dengan business unit telah diperkuat melalui berbagai penyempurnaan, diantaranya tim manajemen risiko dan tim business unit bekerja sama sejak awal proses proposal kredit. Dengan diimplementasikannya proyek ini, proses kerja menjadi lebih efisien terutama dalam mempersingkat waktu proses persiapan proposal hingga persetujuan kredit. Tim credit risk pun terus dikembangkan melalui perekrutan dan pengembangan staf untuk ditempatkan di wilayah di mana bisnis sedang dikembangkan, termasuk beberapa daerah di luar pulau Jawa. Pelatihan kredit, kerja praktek (on the job training), dan pengidentifikasian potensi peserta Management Development Program merupakan bagian dari program suksesi manajemen di masa yang akan datang. Pada tahun 2013, Bank telah mengadakan rekrutmen karyawan untuk program Officer Development Program (ODP). Setelah mengikuti pemusatan latihan selama dua bulan, mereka ditempatkan ke setiap unit di Group. Kemudian untuk mendukung infrastruktur manajemen risiko kredit, Bank menyusun kebijakan dan prosedur yang dikelola oleh unit Enterprise Policy and Portfolio Management (EPPM) bersama dengan unit bisnis dan satuan kerja manajemen risiko yang dikaji ulang secara berkala. Bank telah memiliki kebijakan kredit yang lengkap sesuai dengan arsitektur kebijakan yang berlaku. Struktur kebijakan kredit terdiri dari level 1 (Kebijakan Manajemen Risiko), level 2 (Kerangka Kerja Manajemen Risiko Kredit), level 3 (Kebijakan Perkreditan Bank dan Kebijakan Counterparty Credit ), level 4 (Kebijakan Kredit Komersial dan Korporasi, Kebijakan Kredit Emerging Business, Kebijakan Kredit Konsumer, Kebijakan Trade Finance, Kebijakan Credit Program, Kebijakan CRE Measurement, Kebijakan Credit Stress Testing, Kebijakan Risiko Konsentrasi Kredit, Kebijakan Value Chain Financing) dan level 5 berupa prosedur teknis pelaksanaan pengelolaan kredit. Kebijakan dan prosedur senantiasa dikaji ulang dan dilakukan pengkinian sesuai ketentuan yang berlaku. Untuk mendukung pengelolaan risiko kredit dan memonitor kualitas portofolio kredit secara berkala, terdapat berbagai laporan yang disusun secara berkala antara lain tren portofolio kredit berdasarkan unit bisnis, komposisi mata uang, sektor industri, tren konsentrasi kredit, special the Bank to have a clear reference in identifying, measuring, monitoring, and controlling risk, particularly the credit risk. Human resource development is an on going process by giving credit training programs, for the Corporate and Commercial Credit Divisions as the second line of defense as well as the business unit as the first line of defense. Collaboration with the business unit is strengthened by various improvement efforts, including having risk management teams and business unit teams work together from the initiation of the loan proposal process. Implementation of this project renders work processes more efficient, particularly reducing the credit processing time from the proposal preparation process to final credit approval. The credit risk team continues to be developed through the recruitment and development of staff assigned in the area where the business is being developed, including in areas outside Java. Credit training, on the job training, and identifying potential participants for the Management Development Program is part of the future succession program. In 2013, the Bank has entered into a program of recruitment for Officer Development Program (ODP). After attending the training camp for two months, they are assigned into units in the Risk Management Group. To support the credit risk management infrastructure, the Bank formulates policies and procedures managed and reviewed periodically by Enterprise Policy and Portfolio Management (EPPM) units along with the business line and risk management unit. The Bank has a complete credit policy in accordance with the prevailing policy architecture. The structure of credit policy consists of level 1 (Risk Management Policy), level 2 (Credit Framework), level 3 (Bank Credit Policy and Counterparty Credit Policy), level 4 (Commercial and Corporate Credit Policy, Emerging Business Credit Policy, Consumer Credit Policy, Trade Finance Policy, Credit Program Policy, CRE Measurement Policy, Credit Stress Testing Policy, Credit Risk Concentration Policy, Value Chain Financing Policy) and level 5 is the technical procedures of credit management. Policies and procedures are reviewed and updated in accordance with the prevailing law. To support the management of credit risk and monitor the quality of the loan portfolio on a regular basis, there are various reports compiled regularly namely credit portfolio trends by business line, currency composition, industry sectors, credit concentration trends, and special mention 2013 Annual Report OCBC NISP 241

11 Manajemen Risiko mention dan non performing loan portofolio kredit. Selain itu telah dilakukan pula stress testing untuk portofolio kredit, baik kredit retail maupun kredit komersial. Dengan demikian Bank telah mempersiapkan langkah-langkah yang akan diambil apabila skenario stress testing tersebut terjadi. Khusus untuk mendukung pengelolaan risiko kredit konsumer dan memonitor kualitas portofolio kredit secara berkala, berbagai laporan juga disusun secara harian, mingguan dan bulanan. Contoh laporan tersebut antara lain portfolio quality report termasuk portfolio analysis, new booking loan monitoring, deliquency performance, vintage analysis, revenue ratio analysis, cap monitoring, portfolio dan was is performance, serta collection performance executive. Penerapan Target Market and Risk Acceptance Criteria (TM RAC) merupakan salah satu bentuk kolaborasi lainnya antara business unit dengan credit risk management unit dalam menetapkan target market definition sebagai salah satu acuan dalam menetapkan nasabah yang masuk dalam kriteria yang telah disepakati. Untuk menunjang strategi bisnis, Bank membagi portofolio Target Market ke dalam tiga kategori yakni Grow, Maintain, dan Reduce. Pada portofolio Grow, unit bisnis dan manajemen risiko akan diberdayakan untuk meningkatkan portofolio tersebut. Sementara pada portofolio Maintain, akan fokus pada pemeliharaan account yang sudah ada. Portofolio Reduce merupakan portofolio bisnis yang ingin dihindari. Namun terkait dengan masih adanya peluang bisnis dari kategori portofolio Reduce, Bank akan melakukan dengan sangat selektif. Sementara itu, Risk Acceptance Criteria berisi sejumlah kriteria yang digunakan pada saat Bank menganalisis kualitas debitur yang menggambarkan risk appetite Bank. Pengembangan infrastruktur kredit terus dilanjutkan, Credit Rating System (CRS) terus dikembangkan secara berkelanjutan sebagai dasar untuk Internal Credit Rating Approach. Stress testing secara rutin dilakukan, terutama secara spesifik berkaitan dengan krisis Eropa, pelemahan harga komoditas, depresiasi rupiah, dan kenaikan suku bunga. Proses-proses ini dengan sendirinya melatih kemampuan dan kepekaan tim kredit dalam mengantisipasi dampak ekonomi global dan regulasi terhadap portofolio kredit Bank. Dalam mengantisipasi ketidakpastian kondisi global di tahun mendatang dan untuk terus memperkuat kualitas pengelolaan risiko kredit, Bank akan melakukan berbagai inisiatif antara lain implementasi CRS untuk segmen Financial Institution, Non-Bank Financial Institution, dan Commercial Banking; mengkaji ulang kebijakan kredit secara kontinyu; serta meningkatkan dan mengembangkan and non-performing loan credit portfolio. In addition, it has also conducted stress testing for credit portfolio, both retail and commercial loans. Hence, the Bank has prepared actions to be taken should scenarios stress tested occured. Specifically to support consumer credit risk management and monitor the quality of the loan portfolio on a regular basis, various reports have also been prepared on a daily, weekly and monthly basis. Examples of such reports are portfolio quality report including portfolio analysis, new booking loan monitoring, delinquency performance, vintage analysis, revenue ratio analysis, cap monitoring, portfolio and was is performance, as well as collection performance executive. Implementation of Target Market Risk Acceptance Criteria (TM RAC) is one form of collaboration between business unit with credit risk management unit in setting the target market definition as a reference for use in selecting potential customers on the basis of pre-determined criteria. To support the business strategy, the Bank divides Target Market into three categories namely Grow, Maintain, and Reduce. In Grow portfolio, the business line and risk management is empowered to increase the portfolio. While the Maintain portfolio focuses on the maintenance of existing accounts. The Reduce portfolio is a portfolio of businesses that need to be avoided. However, the Bank is expected to be selective depending on the business opportunities presented. Meanwhile, the Risk Acceptance Criteria contains a number of criteria used when analyzing the quality of the debtor which describes the Bank s risk appetite. The Bank continually pursues development of its credit infrastructure, and the Credit Rating System (CRS) is further refined as the basis for an Internal Credit Rating Approach. Stress testing is routinely performed, and particularly in relation to the European crisis, weakening commodity prices, the depreciation of the rupiah, and rising of interest rates. These processes in its own trained the capability and sensitivity the credit team to anticipate the global economy impact and the regulation of the Bank s loan portfolio. In anticipation of the global uncertainty in the coming year and to further strengthen the quality of credit risk management, the Bank will apply various initiatives, including CRS implementation for Financial Institution, Non-Bank Financial Institution and Commercial Banking businesses; continuous review on credit policies; as well as improvements and developments to the credit risk 242 OCBC NISP Laporan Tahunan 2013

12 OCBC NISP in Brief From Management Good Corporate Governance Business Review Financial Review Corporate Data sistem informasi manajemen risiko kredit agar eksposur risiko kredit dapat diukur secara akurat dan tepat waktu. Pada kredit konsumer, implementasi dan pengembangan Loan Origination System (LOS) dimaksudkan agar penerapan parameter-parameter risiko dapat dilakukan secara terintegrasi dan menyeluruh, yang didukung pula dengan pengembangan model scorecard dalam pengukuran risiko, sehingga memperkuat pengelolaan risiko dalam proses pengajuan kredit konsumer. Disamping itu, di sisi pengendalian risiko oleh tim Collection, telah diimplementasikan sistem collection baru yang terintegrasi untuk semua produk konsumer sehingga meningkatkan produktivitas dan kinerja collection. Saat ini Bank menerapkan standardized approach dalam pengukuran risiko kredit dan masih dalam tahap persiapan menuju implementasi Internal Rating Based. Di samping itu, pengembangan terkait pengukuran credit stress testing untuk portofolio basis telah dilakukan dan disetujui oleh Komite Manajemen Risiko Kredit. Bank juga melakukan emerging risk assessment yang bersifat forward looking untuk melihat potensi risiko yang muncul beberapa periode ke depan. Seperti pada tahun lalu, krisis ekonomi di Eropa yang berkepanjangan, lambatnya pemulihan kondisi ekonomi di Amerika disertai dengan perlambatan ekonomi di China mengurang permintaan produk-produk komoditas. Kondisi ini menekan harga komoditas di pasar dunia dan Bank melakukan pengamatan yang lebih seksama dalam menilai serta memperhatikan portofolio kredit. Bank juga melakukan langkah-langkah proaktif dan preventif, seperti adanya kategori watchlist untuk perusahaan-perusahaan yang kondisi keuangannya diproyeksikan menurun karena terpengaruh imbas kondisi global. Dengan menerapkan strategi di atas, Non-Performing Loan (NPL) Bank secara konsisten dapat dijaga pada level paling rendah di sepanjang tahun Hal ini mencerminkan pelaksanaan prinsip kehati-hatian yang sangat baik dalam pengelolaan risiko kredit. NPL bank-wide per 31 Desember 2013 sebesar 0,73% (gross). yang telah jatuh tempo dan tagihan yang mengalami penurunan nilai/impairment Bank OCBC NISP mendefinisikan tagihan yang telah jatuh tempo sebagai seluruh tagihan yang telah jatuh tempo lebih dari 90 (sembilan puluh) hari, baik atas pembayaran pokok dan/atau pembayaran bunga. Seluruh tagihan dapat mengalami penurunan nilai apabila berdasarkan hasil evaluasi Bank terdapat bukti yang obyektif mengenai penurunan nilai tersebut sebagai akibat management information system aimed to build a more accurate and timely measurement of credit risk exposure. In consumer credit, implementation and development of Loan Origination System (LOS) is intended for applying risk parameters in an integrated and comprehensive manner, which is also supported by the development of scorecard models in measuring risk, thereby strengthening risk management in consumer credit application process. In addition, a new integrated system of collection for all consumer products which improves collection productivity and performance has been implemented by Collection team in controlling risk. Currently the Bank applies the standardized approach in credit risk measurement and is in the stage of preparation for implementing the Internal Rating Based. In addition, the development elated to the credit stress testing measurement for portofolio based has been performed and approved by the Credit Committee. The Bank also implemented emerging risk assessment to see the potential risk occur in certain period forward. As in previous year, the prolonged economic crisis in Europe, slow recovery of economy condition in the U.S. coupled with a slowdown of economy in China has reduced the demand for commodity products. This condition depressed the commodity prices in the world market which necessitate the Bank to thoroughly review the credit portfolio. The Bank also undertakes proactive and preventive measures, such as the forming watchlist category for companies with financial conditions projected to decline as affected by the impact of global conditions. By implementing the above strategies, the Non-Performing Loan (NPL) of Bank consistently maintained at the lowest level during the year It reflects an excellent implementation of precautionary principle in the credit risk management. NPL bank-wide per 31 December 2013 is amounted to 0.73% (gross). Matured Account Receivables and Impairment of Receivables Bank OCBC NISP defined matured account receivables as all receivables, where the loan payments are over 90 (ninety) days overdue, on principal and/or interest repayments. All receivables are subject to impairment if the Bank s evaluation found objective evidence demonstrates that the impairment is occured due to one or more loss events 2013 Annual Report OCBC NISP 243

13 Manajemen Risiko terjadinya satu atau lebih peristiwa yang merugikan setelah pengakuan awal kredit dimana peristiwa yang merugikan tersebut berdampak pada estimasi arus kas masa datang atas aset keuangan atau kelompok aset keuangan yang dapat diestimasi secara handal. Bank telah memiliki kriteria yang digunakan sebagai pedoman dalam menentukan bukti obyektif penurunan nilai. Selain itu, terdapat juga beberapa kriteria tambahan yang digunakan khusus untuk kredit dengan jumlah yang signifikan. Jika setelah dilakukan estimasi terjadi penurunan nilai dan terdapat selisih antara nilai yang tercatat kredit dengan nilai saat ini, maka harus dibentuk Cadangan Kerugian Penurunan Nilai (CKPN) untuk menutup kerugian penurunan nilai. Tabel berikut menggambarkan pengungkapan tagihan bersih Bank OCBC NISP berdasarkan kategori portofolio yang dirinci berdasarkan wilayah, sisa jangka waktu kontrak dan sektor ekonomi, untuk Bank secara individual. Pengungkapan Bersih Berdasarkan Wilayah - Bank Secara Individual after the initial recognition of credit where the loss event has an impact on the estimated future cash flows of the financial asset or group of financial assets that can be estimated reliably. The Bank has already had the criterias serving as a guideline in determining objective evidence of impairment. In addition, there are also additional criterias used specifically for credit with significant amount. In the event that impairment occurred after estimation and there is a difference between the recorded and the current amounts of loans, the Bank shall have allowance for impairment losses (CKPN) to cover it. The following table illustrates the disclosure of net receivable of Bank OCBC NISP based on the portfolio category which comprises region, remaining maturity of the contract and the economic sector, to each Bank individually. Disclosure of Net Receivable based on Region - Bank Individually. (Dalam Rp juta) No Kategori Portofolio Portfolio Category Kepada Pemerintah Claims on Government / Sovereign Kepada Entitas Sektor Publik Claims on Public Sector Entities Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Claims on Multilateral Development Banks and International Entities Kepada Bank Claims on Banks Kredit Beragun Rumah Tinggal Claims Secured by Residential Property Kredit Beragun Properti Komersial Claims Secured by Commercial Real Estate Kredit Pegawai/Pensiunan Claims on Pension Loans Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Claims on Micro, Small, and Retail Portfolio Kepada Korporasi Claims on Corporates yang Telah Jatuh Tempo Claims on Past Due Exposures Aset Lainnya Other Assets Eksposur di Unit Usaha Syariah (apabila ada) Sharia Exposures (if any) 31 Desember 2013 December 31, 2013 Bersih Berdasarkan Wilayah Net Receivable Based on Region Jawa Bali Sumatera Kalimantan Sulawesi Lainnya Others (In million IDR) Total 23,682, ,682,983 97, , ,476,491 8, ,484,976 5,315, , , ,444 12,153 6,278,199 16,481,001 3,148, , ,789 23,434 20,794, ,068, ,291 83,982 93,470 11,141 4,838,068 35,541,864 3,432,674 1,207, ,433 22,793 40,925, ,098 15,608 1,667 6, ,696 2,706, ,843 48,440 45,700 2,819 2,960,468 1,135,162 51,314-5,607-1,192,083 TOTAL 92,652,485 8,127,759 1,992,191 1,580,766 72, ,425, OCBC NISP Laporan Tahunan 2013

14 OCBC NISP in Brief From Management Good Corporate Governance Business Review Financial Review Corporate Data Pengungkapan Bersih Berdasarkan Sisa Jangka Waktu - Bank Secara Individual Disclosure of Net Receivable Based on Term to Contractual Maturity Bank Individually (Dalam Rp juta) No Kategori Portofolio Portfolio Category Kepada Pemerintah Claims on Government / Sovereign Kepada Entitas Sektor Publik Claims on Public Sector Entities Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Claims on Multilateral Development Banks and International Entities Kepada Bank Claims on Banks Kredit Beragun Rumah Tinggal Claims Secured by Residential Property Kredit Beragun Properti Komersial Claims Secured by Commercial Real Estate Kredit Pegawai/Pensiunan Claims on Pension Loans Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Claims on Micro, Small, and Retail Portfolio Kepada Korporasi Claims on Corporates yang Telah Jatuh Tempo Claims on Past Due Exposures Aset Lainnya Other Assets Eksposur di Unit Usaha Syariah (apabila ada) Sharia Exposures (if any) < 1 tahun < 1 year > 1-3 tahun > 1-3 years 31 Desember 2013 December 31, 2013 Bersih Berdasarkan jangka waktu kontrak Net Receivable Based on Contractual Maturity > 3-5 tahun > 3-5 years > 5 tahun > 5 years Non Kontraktual Non Contractual (In million IDR) Total 20,896, ,138 1,138,649 1,104,886-23,682,983 97, , ,720, , ,522-3,484, , ,915 6,083,703-6,278,199 6,405,346 3,990,684 1,944,021 8,454,889-20,794, ,446, , ,208 2,104,869-4,838,068 15,953,972 5,364,597 6,891,371 12,715,833-40,925,773 20,306 4,958 6, , , ,960,468 2,960,468-4,695 35,621 1,146,861 4,906 1,192,083 TOTAL 47,540,951 11,308,437 10,630,903 31,979,877 2,965, ,425,542 Pengungkapan Bersih Berdasarkan Sektor Ekonomi - Bank Secara Individual Disclosure of Net Receivable Based on Economic Sector - Bank Individually. (Dalam Rp juta) No 1 2 Sektor Ekonomi Economic Sector 31 Desember 2013 December 31, 2013 Pertanian, perburuan dan Kehutanan Agricultures, hunting and forestry Perikanan Fisheries Kepada Pemerintah Claims on Government/ Sovereign Kepada Entitas Sektor Publik Claims on Public Sector Entities Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Claims on Multilateral Development Banks and International Entities Kepada Bank Claims on Banks Kredit Beragun Rumah Tinggal Claims Secured by Residential Property Kredit Beragun Properti Komersial Claims Secured by Commercial Real Estate Kredit Pegawai/ Pensiunan Claims on Pension Loans Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Claims on Micro, Small, and Retail Portfolio Kepada Korporasi Claims on Corporates Yang Telah Jatuh Tempo Claims on Past Due Exposures (In million IDR) Aset Lainnya Other Assets Eksposur di Unit Usaha Syariah (apabila ada) Sharia Exposures (if any) ,448-5, , ,660-1,580 7, Annual Report OCBC NISP 245

15 Manajemen Risiko No Sektor Ekonomi Economic Sector Pertambangan dan Penggalian Mining and Quarrying Industri Pengolahan Procesing industry Listrik, Gas, dan Air Electricity, gas and water 6 Konstruksi Construction Perdagangan Besar dan Eceran 7 Big and retail trade Penyediaan Akomodasi dan Makan Minum 8 Provision of accomodation and food supply drinking Transportasi, Pergudangan, dan Komunikasi 9 Transportation, warehousing and communications Perantara Keuangan 10 Transitional Finance Real Estate, Usaha Persewaan, dan Jasa Perusahaan 11 Real estate, Rental Business, and services company Administrasi Pemerintahan, Pertahanan dan Jaminan Sosial Wajib 12 Government administration, the defense and compulsory social security Jasa Pendidikan 13 Education services Jasa Kesehatan dan Kegiatan 14 Sosial Health and social services Jasa Kemasyarakatan, Sosial Budaya, Hiburan dan Perorangan 15 Lainnya Community, Sociocultural, Entertainment and Other Individual Services Kepada Pemerintah Claims on Government/ Sovereign Kepada Entitas Sektor Publik Claims on Public Sector Entities Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Claims on Multilateral Development Banks and International Entities Kepada Bank Claims on Banks Kredit Beragun Rumah Tinggal Claims Secured by Residential Property Kredit Beragun Properti Komersial Claims Secured by Commercial Real Estate Kredit Pegawai/ Pensiunan Claims on Pension Loans Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Claims on Micro, Small, and Retail Portfolio Kepada Korporasi Claims on Corporates Yang Telah Jatuh Tempo Claims on Past Due Exposures Aset Lainnya Other Assets Eksposur di Unit Usaha Syariah (apabila ada) Sharia Exposures (if any) ,054-7,260 2,334, , ,037, ,480 6,895,344 18, , , ,008-29, ,649 1, ,033, ,779 8,098,971 21, ,416,736-5, , ,270-22,755 5,115,656 1, ,682, ,484,976-7, ,168, ,399,188-30,879 6,311,085 4, ,817-1,623 21, ,289-4, , ,733-11, , OCBC NISP Laporan Tahunan 2013

16 OCBC NISP in Brief From Management Good Corporate Governance Business Review Financial Review Corporate Data No Sektor Ekonomi Economic Sector Jasa Perorangan yang Melayani Rumah Tangga Individual services which serve households Badan Internasional dan Badan Ekstra Internasional Lainnya Extra agency international agency and other international Kegiatan yang Belum Jelas Batasannya Business Activities which are not clearly defined Bukan Lapangan Usaha Credit Recipients Non Industrial Origin 20 Lainnya Others Kepada Pemerintah Claims on Government/ Sovereign Kepada Entitas Sektor Publik Claims on Public Sector Entities Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Claims on Multilateral Development Banks and International Entities Kepada Bank Claims on Banks Kredit Beragun Rumah Tinggal Claims Secured by Residential Property Kredit Beragun Properti Komersial Claims Secured by Commercial Real Estate Kredit Pegawai/ Pensiunan Claims on Pension Loans Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Claims on Micro, Small, and Retail Portfolio Kepada Korporasi Claims on Corporates Yang Telah Jatuh Tempo Claims on Past Due Exposures Aset Lainnya Other Assets Eksposur di Unit Usaha Syariah (apabila ada) Sharia Exposures (if any) ,995 83, ,192, ,278, ,658,921 8,222, ,340 2,960,468 - TOTAL 23,682,983 97,356-3,484,976 6,278,199 20,794,940-4,838,068 40,925, ,696 2,960,468 1,192,083 Pendekatan yang digunakan untuk pembentukan Cadangan Kerugian Penurunan Nilai (CKPN) Bank memiliki pedoman dalam menentukan apakah pembentukan CKPN dilakukan secara individual atau kolektif. Pembentukan CKPN secara individual dilakukan untuk aset keuangan yang signifikan secara individual dan mengalami penurunan nilai. Pembentukan CKPN secara kolektif dilakukan untuk aset keuangan yang secara individual tidak signifikan tetapi mengalami penurunan nilai dan untuk aset keuangan yang dinilai secara individual tetapi tidak terdapat bukti obyektif penurunan nilai. Metode perhitungan CKPN untuk penurunan nilai secara individu dilakukan dengan membandingkan nilai tercatat aset keuangan dengan nilai terkini yang diperoleh dari Discounted Cash Flows, yaitu estimasi arus kas masa datang yang didiskontokan dengan tingkat suku bunga efektif awal aset keuangan. Metode perhitungan penurunan nilai secara kolektif dilakukan dengan mengestimasi kerugian historis dari aset-aset yang dinilai secara kolektif tersebut. Bank menggunakan metode statistik Roll Rates dan Migration Analysis Method dengan menggunakan data historis hingga beberapa tahun ke belakang. Approach for Allowance for Impairment Losses (CKPN) The Bank possess a guideline in determining whether an allowance for impairment losses (CKPN) should be applied individually or collectively. Individual CKPN is applied on individually significant financial assets experiencing impairment. Collective CKPN is applied on individually insignificant financial assets experiencing impairment; and on financial assets valued individually but demonstrating no objective evidence of impairment. The method for calculating CKPN for individual impairment is performed by comparing the recorded amount of financial assets and the current amount obtained from Discounted Cash Flows, the estimated future cash flows discounted at the financial assets original effective interest rate. The method for calculating CKPN for collective impairment is performed by estimating the historical losses of the collectively calculated assets. The Bank applies Roll Rates statistic method and Migration Analysis Method by using historical data from the previous years Annual Report OCBC NISP 247

17 Manajemen Risiko Tabel berikut menggambarkan pengungkapan tagihan dan pencadangan berdasarkan wilayah dan sektor ekonomi, bank secara individual. Pengungkapan dan Pencadangan Berdasarkan Wilayah - Bank secara Individual The following tables illustrate the disclosure of receivables and allowances based on region and economic sector, bank individually. Disclosure of Receivables and Allowances Based on Region - Bank Individually. (Dalam Rp Juta) No Receivables Kategori Portofolio Portfolio Category yang mengalami Penurunan Nilai Impaired Receivables 31 Desember 2013 December 31, 2013 Jawa Bali Sumatera Kalimantan Sulawesi Lainnya Others Total 91,139,468 7,804,556 1,897,526 1,549,500 72, ,463, ,089 31,127 16,612 10, ,226 a. Belum jatuh Tempo (Non Past Due) 86,287 6,271 11,154 2, ,811 b. Telah jatuh Tempo (Past Due) 314,802 24,856 5,458 8, ,415 Cadangan kerugian penurunan nilai (CKPN) - Individual Allowance for Impairment Losses - Individual Cadangan kerugian penurunan nilai (CKPN) - Kolektif Allowance for Impairment Losses - Collective yang dihapus buku Claims written off (In million IDR) 203,846 10,798 14,891 2, , , ,400 29,317 17,739 1,269 1,028, , , ,673 Pengungkapan dan Pencadangan - Berdasarkan Sektor Ekonomi - Bank secara Individual Disclosure of Receivables and Allowances Based on Economic Sector Bank as Individual (Dalam Rp Juta) (In million IDR) No Sektor Ekonomi Economic Sector 31 Desember 2013 December 31, 2013 Pertanian, perburuan dan Kehutanan Agricultures, hunting and forestry Perikanan Fisheries Pertambangan dan Penggalian Mining and Quarrying Industri Pengolahan Procesing industry Listrik, Gas, dan Air Electricity, gas and water Konstruksi Construction Perdagangan Besar dan Eceran Big and retail trade Penyediaan Akomodasi dan Makan Minum Provision of accomodation and food supply drinking Transportasi, Pergudangan, dan Komunikasi Transportation, warehousing and communications Receivable yang Mengalami Penurunan Nilai Impaired Receivables Belum Jatuh Tempo Non Past Due Telah Jatuh Tempo Past Due Cadangan kerugian penurunan nilai (CKPN) - Individual Allowance for Impairment Losses - Individual Cadangan kerugian penurunan nilai (CKPN) - Kolektif Allowance for Impairment Losses - Collective yang dihapus buku Claims Written off 1,421, , , ,679,633-2,361 2,238 53,188-17,236,470 26,802 51,760 50, ,648 54, ,387,538 2,901 6,907 6,061 9,843-14,623,297 27,445 78,447 71, ,189 61,393 1,979, ,517-5,542, , , OCBC NISP Laporan Tahunan 2013

18 OCBC NISP in Brief From Management Good Corporate Governance Business Review Financial Review Corporate Data No Sektor Ekonomi Economic Sector Receivable yang Mengalami Penurunan Nilai Impaired Receivables Belum Jatuh Tempo Non Past Due Telah Jatuh Tempo Past Due Cadangan kerugian penurunan nilai (CKPN) - Individual Allowance for Impairment Losses - Individual Cadangan kerugian penurunan nilai (CKPN) - Kolektif Allowance for Impairment Losses - Collective yang dihapus buku Claims Written off Perantara Keuangan Transitional Finance 28,344, ,252 - Real Estate, Usaha Persewaan, dan Jasa Perusahaan Real estate, Rental Business, 7,808,382 22,760 33,064 49, ,732 - and services company Administrasi Pemerintahan, Pertahanan dan Jaminan Sosial Wajib Government administration, the defense and compulsory social security Jasa Pendidikan Education services 46, Jasa Kesehatan dan Kegiatan Sosial 160, Health and social services Jasa Kemasyarakatan, Sosial Budaya, Hiburan dan Perorangan Lainnya Community, Sociocultural, 287, ,096 8,899 Entertainment and Other Individual Services Jasa Perorangan yang Melayani Rumah Tangga Individual services which serve households Badan Internasional dan Badan Ekstra Internasional Lainnya Extra agency international agency and other international Kegiatan yang Belum Jelas Batasannya Business Activities which are not clearly defined Bukan Lapangan Usaha Credit Recipients Non 637, , ,203 - Industrial Origin Lainnya Others 20,242,462 23, ,387 51,186 74,901 31,720 TOTAL 102,463, , , ,893 1,028, ,673 Pengungkapan Rincian Mutasi Cadangan Kerugian Penurunan Nilai (CKPN)-Bank Secara Individual Disclosure of Details on Movements of Allowance for Impairment Losses (CKPN) - Bank Individually. (Dalam Rp juta) No Kategori Portofolio Portfolio Category Saldo awal CKPN Beginning Balance - Allowance for Impairment Losses Pembentukan (pemulihan) CKPN pada periode berjalan (Net) - Allowance / (reversal) for impairment losses during the year (Net) CKPN yang digunakan untuk melakukan hapus buku atas tagihan pada periode berjalan Allowance for impairment losses used to claims written off during the year CKPN Individual Allowance for Impairment Losses - Individual 31 Desember 2013 December 31, 2013 CKPN Kolektif Allowance for Impairment Losses - Collective 183, ,654 62, ,652 (5,926) (96,747) (In million IDR) 2013 Annual Report OCBC NISP 249

19 Manajemen Risiko No Kategori Portofolio Portfolio Category Penerimaan kembali pinjaman yang diberikan yang telah dihapusbukukan Bad debt recoveries Pembentukan (pemulihan) lainnya pada periode berjalan Other allowance / (reversal) during the year Saldo akhir CKPN Ending Balance CKPN Individual Allowance for Impairment Losses - Individual 31 Desember 2013 December 31, 2013 CKPN Kolektif Allowance for Impairment Losses - Collective - 7,661 (9,119) 69, ,893 1,028,606 Pemenuhan Ketentuan Bank Indonesia dan Basel Seiring dengan komitmen penuh Bank OCBC NISP untuk selalu melaksanakan praktik-praktik terbaik dalam pengelolaan risiko, Bank telah menyiapkan infrastruktur untuk memenuhi berbagai regulasi yang ditetapkan oleh Bank Indonesia termasuk diantaranya penerapan Basel framework sebagai international best practice. Pengukuran Aktiva Tertimbang Menurut Risiko (ATMR) risiko kredit sudah dilakukan secara penuh menggunakan metode pendekatan standar (Standardized Approach) sesuai dengan Surat Edaran Bank Indonesia Nomor 13/6/ DPNP tanggal 18 Februari Pada pendekatan standar bobot risiko ditetapkan berdasarkan peringkat debitur atau pihak lawan, sesuai kategori portofolio atau persentase tertentu untuk jenis tagihan tertentu. Portofolio kelompok tagihan dibagi dalam kategori tagihan kepada pemerintah, tagihan kepada entitas sektor publik, tagihan kepada bank, tagihan kepada korporasi dan tagihan yang telah jatuh tempo. Bobot risiko menggunakan ketentuan yang telah ditetapkan oleh Bank Indonesia. Apabila terdapat tagihan yang telah memiliki peringkat, maka Bank menggunakan lembaga pemeringkat yang diakui oleh regulator (Bank Indonesia) sesuai ketentuan lembaga pemeringkat dalam negeri yang diakui, yaitu Pefindo, sedangkan untuk pemeringkat internasional dapat menggunakan S&P, Moody s dan Fitch. Pengungkapan Bersih Berdasarkan Kategori Portofolio dan Skala Peringkat Bank Secara Individual 31 Desember 2013 Compliance with Bank Indonesia Regulation and Basel In line with the commitment of Bank OCBC NISP to always implement the best practices in risk management, the Bank has set up the infrastructures in order to meet various regulations stipulated by Bank Indonesia, including the Basel framework as international best practice. Pursuant to Bank Indonesia Circular Letter No. 13/6/DPNP dated February 18, 2011, the Risk Weighted Assets (RWA) of the credit risk is measured using standardized approach, which risk weighting is set based on the rating of debtor or counterpart, according to portfolio category or a certain percentage for a specific type of receivable. The portfolio of receivable group is divided into receivables for government, receivables for public sector entity, receivables for banks, receivables for corporations and overdue receivables. Risk weighting uses the provision set by Bank Indonesia. In the event of having rated receivables, the Bank shall use rating agency recognized by regulator (Bank Indonesia) and complying the regulation the Banks shall use Pefindo as the domestic rating company and S&P, Moody s and Fitch as the international rating company. Disclosure of Net Receivables Based on Portfolio and Individual Rating Scale 31 December OCBC NISP Laporan Tahunan 2013

20 OCBC NISP in Brief From Management Good Corporate Governance Business Review Financial Review Corporate Data (Dalam Rp juta) No Kategori Portofolio Portfolio Category Kepada Pemerintah Claims on Government / Sovereign Kepada Entitas Sektor Publik Claims on Public Sector Entities Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Claims on Multilateral Development Banks and International Entities Kepada Bank Claims on Banks Kredit Beragun Rumah Tinggal Claims Secured by Residential Property Kredit Beragun Properti Komersial Claims Secured by Commercial Real Estate Kredit Pegawai/ Pensiunan Claims on Pension Loans Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Claims on Micro, Small, and Retail Portfolio Lembaga Pemeringkat Rating Agencies Standard and Poor s Fitch Rating Moody s PT. Fitch Ratings Indonesia PT ICRA Indonesia PT Pemeringkat Efek Indonesia AAA AAA Aaa AAA (idn) [Idr] AAA idaaa AA+ s.d AA- A+ s.d A- AA+ to AA- A+ to A- AA+ s.d AA- A+ s.d A- AA+ to AA- Aa1 s.d Aa3 Aa1 to Aa3 AA+(idn) s.d AA-(idn) AA+(idn) to AA-(idn) [Idr]AA+ s.d [Idr]AA- [Idr]AA+ to [Idr]AA- A+ to A- A1 s.d A3 A1 to A3 A+(idn) s.d A-(idn) A+(idn) to A-(idn) [Idr]A+ s.d [Idr] A- [Idr]A+ to [Idr] A- idaa+ s.d idaaidaa+ to idaaida+ s.d id A- ida+ to id A- Peringkat jangka Panjang Long-Term Rating BBB+ s.d BBB- BBB+ to BBB- BBB+ s.d BBB- BBB+ to BBB- Baa1 s.d Baa3 Baa1 to Baa3 BBB+(idn) s.d BBB-(idn) BBB+(idn) to BBB-(idn) [Idr]BBB+ s.d [Idr]BBB- [Idr]BBB+ to [Idr] BBB- id BBB+ s.d id BBBid BBB+ to id BBB- 31 Desember 2013 December 31, 2013 Bersih Net Receivables Peringkat jangka pendek Short-Term Rating BB+ s.d BB- B+ s.d B- < B- A-1 A-2 A-3 < A-3 BB+ to B+to B- BB- BB+ s.d BB- B+ s.d B- F1+ s.d F1 < B- F2 F3 < F3 BB+ to B+ to B- F1+ to F1 BB- Ba1 s.d Ba3 B1 s.d B3 < B3 P-1 P-2 P-3 < P-3 Ba1 to B1 to B3 Ba3 BB+(idn) B+(idn) s.d BB- F1+(idn) s.d (idn) s.d F1(idn) B-(idn) < F3 < B-(idn) F2(idn) F3(idn) (idn) BB+(idn) F1+(idn) to B+(idn) to BB- F1(idn) to B-(idn) (idn) [Idr]BB+ s.d [Idr] BB- [Idr]BB+ to [Idr] BBid BB+ s.d id BB- [Idr]B+ s.d [Idr] B- [Idr]B+ to [Idr] B- id BB+ s.d id BBid B+ s.d id B- id B+ to id B- < [Idr]B- [Idr]A1+ s.d [Idr]A1 [Idr]A1+ to [Idr]A1 [Idr]A2+ s.d [Idr] A2 [Idr]A2+ to [Idr] A2 < idb- ida1 ida2 [Idr]A3+ s.d [Idr] A3 [Idr]A3+ to [Idr] A3 ida3 s.d id A4 ida3 to id A4 < [Idr] A3 < ida4 Tanpa Peringkat Unrated (In million IDR) Total 23,682,983 23,682, ,356 97, , , ,991,836 3,484, Annual Report OCBC NISP 251