Basel III Common Disclosure Template As of September 30, 2017

Transcription

1 Basel III Common Disclosure Template Componen Amount in million Rupiah Individual Reference from Statements of Financial Position Common Equity Tier 1 capital : instrumens and reserves 1. Directly issued qualifying common share (and equivalent for nonjoint stock companies) capital plus related stock surplus 7,252,306 7,252,306 f 2. Retained earnings 109,190, ,933,318 i 3. Accumulated other comprehensive income (and other reserves) 9,194,326 9,545,184 h 4. Directly issued capital subject to phase out from CET 1 (only applicable to non-joint stock companies) 5. Common share capital issued by subsidiaries and held by third parties (amount allowed in group CET 1) - 6. Common Equity Tier 1 capital before regulatory adjustments 125,637, ,730,808 Common Equity Tier 1 capital : regulatory adjustments 7. Prudential valuation adjustments Goodwill (net of related tax liability) (93,885) a 9. Other intangibles other than mortgage-servicing rights (net of related tax liability) (139,796) (156,790) c 10. Deferred tax assets that rely on future profitability excluding those arising from temporary differences (net of related tax liability) 11. Cash-flow hedge reserve 12. Shortfall on provisions to expected losses 13. Securitisation gain on sale (as set out in paragraph 562 of Basel II framework) - - k 14. Gains and losses due to changes in own credit risk on fair valued liabilities - - j 15. Defined-benefit pension fund net assets 16. Investments in own shares (if not already netted off pain-in capital on reported balance sheet) 17. Reciprocal cross-holdings in common equity 18. Investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the bank does not own more than 10% of the issued share capital (amount above 10% threshold) 19. Significant investments in the common stock of banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions (amount above 10% threshold) 20. Mortgage servicing rights (amount above 10% threshold) - - b 21. Deferred tax assets arising from temporary differences (amount above 10% threshold, net of related tax liability) 22. Amount exceeding the 15% threshold : 23. of which : significant investments in the common stock of financials 24. of which : mortgage servicing rights 25. of which : deferred tax assets arising from temporary differences 26. National specific regulatory adjustments 26a. Difference between allowance for possible losses and allowance for impairment losses on earning assets b. Allowance for losses on non productive assets required to be provided (207,383) (207,383) 26c. Deferred tax aset (2,846,327) (2,988,669) d 26d. Investments in shares of stock (2,362,273) (582,011) 26e. Shortage of capital on insurance subsidiary company - 26f. Securitisation Exposure g. Other deduction factor of common equity tier Regulatory adjustments applied to Common Equity Tier 1 due to insufficient Additional Tier 1 and Tier 2 to cover deductions Total regulatory adjustments to Common Equity Tier 1 (5,555,779) (4,028,738) 29. Common Equity Tier 1 capital (CET 1) 120,081, ,702,070 Additional Tier 1 capital : instruments 30. Directly issued qualifying Additional Tier 1 instruments plus related stock surplus 31. of which : classified as equity under applicable accounting standards - - g 32. of which : classified as liabilities under applicable accounting standards - - e 33. Directly issued capital instruments subject to phase out from Additional Tier 1

2 Basel III Common Disclosure Template Componen Amount in million Rupiah Individual 34. Additional Tier 1 instruments (and CET 1 instruments not included in row 5) issued by subsidiaries and held by third parties (amount allowed in group AT 1) of which : instruments issued by subsidiaries subject to phase out 36. Additional Tier 1 capital before regulatory adjustments - - Reference from Statements of Financial Position Additional Tier 1 capital : regulatory adjustments 37. Investments in own Additional Tier 1 instruments 38. Reciprocal cross-holdings in Additional Tier 1 instruments 39. Investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the bank does not own more than 10% of the issued common share capital of the entity (amount above 10% threshold) 40. Significant investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation (net of eligible short positions) 41. National specific regulatory adjustments 41a. Investasi pada instrumen AT 1 pada bank lain Regulatory adjustments applied to Additional Tier 1 due to insufficient Tier 2 to cover deductions Total regulatory adjustments to Additional Tier 1 capital Additional Tier 1 capital (AT 1) Tier 1 capital (T 1 = CET 1 + AT 1) 120,081, ,702,070 Tier 2 capital : instruments and provisions 46. Directly issued qualifying Tier 2 instruments plus related stock surplus Directly issued capital instruments subject to phase out from Tier Tier 2 instruments (and CET 1 and AT 1 instruments not included in rows 5 or 34) issued by subsidiaries and held by third parties (amount allowed in group Tier 2) of which : instruments issued by subsidiaries subject to phase out 50. Provisions 4,910,245 5,031, Tier 2 capital before regulatory adjustments 4,910,245 5,031,733 Tier 2 capital : regulatory adjustments 52. Investments in own Tier 2 instruments 53. Reciprocal cross-holdings in Tier 2 instruments 54. Investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the bank does not own more than 10% of the issued common share capital of the entity (amount above the 100% threshold) 55. Significant investments in the capital banking, financial and insurance entities that are outside the scope of regulatory consolidation (net of eligible short positions) 56. National specific regulatory adjustments 56a. Investasi pada instrumen Tier 2 pada bank lain b Sinking fund Total regulatory adjustments to Tier 2 capital Tier 2 capital (T 2) 4,910,245 5,031, Total capital (TC = T 1 + T 2) 124,991, ,733, Total risk weighted assets 529,116, ,477,725 Capital ratios and buffers 61. Common Equity Tier 1 (as a percentage of risk weighted assets) 22.69% 23.09% 62. Tier 1 (as a percentage of risk weighted of assets) 22.69% 23.09% 63. Total capital (as a percentage of risk weighted assets) 23.62% 24.01% 64. Institution specific buffer requirement (minimum CET 1 requirement plus capital conservation buffer plus countercyclical buffer requirements plus G-SIB buffer requirement, expressed as a percentage of risk weighted assets) 2.250% 2.250% 65. of which : capital conservation buffer requirement 1.250% 1.250% 66. of which : bank specific countercyclical buffer requirement 0.000% 0.000% 67. of which : G-SIB buffer requirement 1.000% 1.000% 68. Common Equity Tier 1 available to meet buffers (as a percentage of risk weighted assets) 13.63% 14.02%

3 Basel III Common Disclosure Template Componen Amount in million Rupiah Individual Reference from Statements of Financial Position National minimal (if different from Basel 3) 69. National Common Equity Tier 1 minimum ratio (if different from Basel 3 minimum) 70. National Tier 1 minimum ratio (if different from Basel 3 minimum) 71. National total capital minimum ratio (if different from Basel 3 minimum) Amounts below the thresholds for deduction (before risk weighting) 72. Non-significant investments in the capital of other financials 73. Significant investments in the common stock of financials 74. Mortgage servicing rights (net of related tax liability) 75. Deferred tax assets arising from temporary differences (net of related tax liability) Applicable caps on the inclusion of provisions in Tier Provisions eligible for inclusion in Tier 2 in respect of exposures subject to standardised approach (prior to application of cap) 77. Cap on inclusion of provisions in Tier 2 under standardised approach 78. Provisions eligible for inclusion in Tier 2 in respect of exposures subject to internal ratings-based approach (prior to application of cap) 79. Cap for inclusion of provisions in Tier 2 under internal ratings-based approach Capital instruments subject to phase-out arrangements (only applicable between 1 Jan 2018 and 1 Jan 2022) 80. Current cap on CET 1 instruments subject to phase out arrangements 81. Amount excluded from CET 1 due to cap (excess over cap after redemptions and maturities) 82. Current cap on AT 1 instruments subject to phase put arrangements 83. Amount excluded from AT 1 due to cap (excess over cap after redemptions and maturities) 84. Current cap on T 2 instruments subject to phase out arrangements 85. Amount excluded from T 2 due to cap (excess over cap after redemptions and maturities)

4 Reconciliation of all requlatory capital elements (In million Rupiah) ACCOUNTS STATEMENTS OF FINANCIAL POSITION AS IN PUBLISHED FINANCIAL STATEMENTS INDIVIDUAL STATEMENTS OF FINANCIAL POSITION UNDER REGULATORY SCOPE OF CONSOLIDATION Reference ASSETS 1. Cash 15,265,955 15,290,539 15,290, Placement to Bank Indonesia 54,773,761 55,795,055 55,795, Interbank placement 17,686,530 18,631,427 17,987, Spot and derivatives claims 150, , , Securities 122,780, ,110, ,525,519 a. Measured at fair value through profit and loss 2,754,070 2,759,089 2,759,089 b. Available for sale 91,582,492 92,137,732 91,944,983 c. Held to maturity 23,523,644 24,213,252 23,821,230 d. Loan and receivables 4,919,900 5,000,217 5,000, Securities sold under repurchase agreement (repo) 488, , , Claims on securities bought under reverse repo 49,798,462 50,142,844 50,142, Acceptance claims 8,907,608 8,907,608 8,907, Loans 439,883, ,656, ,656,704 a. Measured at fair value through profit and loss b. Available for sale c. Held to maturity d. Loan and receivables 439,883, ,656, ,656, Sharia Financing - 3,935,717 3,935, Equity investment 2,634, , , Impairment on financial assets -/- (14,042,733) (14,534,811) (14,534,527) a. Securities (927,954) (991,494) (991,494) b. Loans (12,841,636) (12,842,053) (12,842,053) c. Others (273,143) (701,264) (700,980) 13. Intangible assets 671, , ,991 Goodwill - 138, ,392 a Mortgage servicing rights b Other intangibles (excluding Mortgage servicing rights) 671, , ,599 c Accumulated amortization on intangible asset -/- (531,580) (603,992) (601,316) Goodwill - (43,512) (43,507) a Mortgage servicing rights b Other intangibles (excluding Mortgage servicing rights) (531,580) (560,480) (557,809) c 14. Fixed assets and equipment 25,094,313 25,676,559 25,635,358 Accumulated depreciation on fixed assets and equipment -/- (8,701,058) (8,901,259) (8,878,789) 15. Non Productive Asset 258, , ,017 a. Abandoned property 16,480 16,480 16,480 b. Foreclosed accounts 190, , ,903 c. Suspense accounts 16,700 16,700 16,700 d. Interbranch assets 33,934 33,934 33,934 i. Conducting operational activities in Indonesia 33,934 33,934 33,934 ii. Conducting operational activities outside Indonesia Impairment of non financial assets -/ Consumer financing receivables and Net investments in finance leases - 8,271,377 8,271, Deferred tax assets 2,846,327 3,051,627 2,988,669 d 19. Other assets 7,554,456 8,317,029 7,980,689 TOTAL ASSETS 725,518, ,882, ,806,817

5 Reconciliation of all requlatory capital elements (In million Rupiah) ACCOUNTS STATEMENTS OF FINANCIAL POSITION AS IN PUBLISHED FINANCIAL STATEMENTS INDIVIDUAL STATEMENTS OF FINANCIAL POSITION UNDER REGULATORY SCOPE OF CONSOLIDATION Reference LIABILITIES AND EQUITIES LIABILITIES 1. Current account 144,754, ,716, ,730, Saving account 283,281, ,281, ,281, Time deposit 146,434, ,389, ,433, Revenue sharing investment - 4,218,630 4,249, Liabilities to Bank Indonesia Interbank liabilities 7,657,431 7,654,609 7,654, Spot and derivatives liabilities 108, , , Liabilities on securities sold under repurchase agreement 438, , , Acceptance liabilities 5,662,979 5,662,979 5,662, Issued securities - 610, , Loans received 9,523 2,667,704 2,667,704 Recognized in AT e Not recognized in capital 9,523 2,667,704 2,667, Margin deposit 164, , , Interbranch liabilities a. Conducting operational activities in Indonesia b. Conducting operational activities outside Indonesia Deferred tax liabilities Other liabilities 13,711,413 16,372,743 15,189, Profit sharing investment TOTAL LIABILITIES 602,223, ,334, ,299,757 EQUITIES 17. Paid in capital 1,540,938 1,540,938 1,540,938 a. Capital 5,500,000 5,500,000 5,500,000 a.1. amount eligible for CET 1 5,500,000 5,500,000 5,500,000 f a.2. amount eligible for AT g b. Unpaid capital -/- (3,959,062) (3,959,062) (3,959,062) b.1. amount eligible for CET 1 (3,959,062) (3,959,062) (3,959,062) f b.2. amount eligible for AT g c. Treasury stock -/ c.1. amount eligible for CET f c.2. amount eligible for AT g 18. Additional paid in capital 5,711,368 5,549,468 5,595,760 a. Agio 5,711,368 5,711,368 5,711,368 f b. Disagio -/ f c. Donated capital d. Fund for paid up capital f e. Others - (161,900) (115,608) 19. Other comprehensive gain (loss) 5,387,101 5,740,605 5,735,143 a. Translation adjustment - 348, ,904 h b. Unrealized gain/loss on available for sale financial assets 1,517,779 1,526,731 1,520,464 h c. Effective portion of hedging against cashflow d. Reserves of fixed asset revaluation 6,591,827 6,591,827 6,591,827 h e. Portion of other comprehensive income from associate entities f. Gain (loss) from actuary benefit program (3,124,364) (3,129,292) (3,129,965) g. Income tax related to other comprehensive income 401, , ,528 g.1. Recognized in capital (379,232) (381,273) (379,963) h g.2. Not recognized in capital 781, , ,491 h. Others - 1,385 1, Reserves of quaty reorganization Reserves of restructuring under common control Other Equity Reserves 1,463,952 1,463,952 1,463,952 h a. General reserves 1,463,952 1,463,952 1,463,952 b. Appropriated reserves Gain/loss 109,190, ,022, ,933,318 a. Previous years 93,032,095 96,180,414 96,118,053 a.1. Gain/Loss previous years 93,032,095 96,180,414 96,118,053 i a.2. Gain/Loss due to changes in own credit risk on fair valued liabilities j a.3. Securitisation gain on sale k b. Current Year 16,158,709 16,841,680 16,815,265 b.1. Gain/Loss current year 16,158,709 16,841,680 16,815,265 i b.2. Gain/Loss due to changes in own credit risk on fair valued liabilities j b.3. Securitisation gain on sale k TOTAL EQUITIES ATTRIBUTABLE TO OWNERS OF THE PARENT 123,294, ,317, ,269, Non-controlling interest 231, ,949 TOTAL EQUITIES 123,294, ,548, ,507,060 TOTAL LIABILITIES AND EQUITIES 725,518, ,882, ,806,817

6 Disclosure of Main Features of Capital Instrument Question Answer 1. Issuer PT Bank Central Asia Tbk 2. Unique identifier BBCA 3. Governing law(s) of the instrument Regulatory treatment Indonesian Law 4. Transitional Basel III rules 5. Post-transitional Basel III rules 6. Eligible at solo/group/group&solo Solo 7. Instrument type Common Shares 8. Amount recognised in regulatory capital 7,252, Par value of instrument Accounting classification Equity 11. Original date of issuance 31 May Perpetual or dated perpetual 13. Original maturity date 14. Issuer call subject to prior supervisory approval No 15. Optional call date, contingent call dates and redemption amount (if any) 16. Subsequent call option Coupons / dividends 17. Fixed atau floating Floating 18. Coupon rate and any related index 19. Existence of a dividend stopper No 20. Fully discretionary; partial or mandatory 21. Existence of step up or other incentive to redeem No 22. Noncumulative or cumulative Noncumulative 23. Convertible or non-convertible Non-convertible 24. If convertible, conversion trigger (s) 25. If convertible, fully or partially 26. If convertible, conversion rate 27. If convertible, mandatory or optional conversion 28. If convertible, specify instrument type convertible into 29. If convertible, specify issuer of instrument it converts into 30. Write-down feature No 31. If write-down, write-down trigger(s) 32. If write-down, full or partial 33. If write-down, permanent or temporary 34. If temporary write-down, description of write-up mechanism 35. Position in subordination hierarchy in liquidation *) 36. Non-compliant transitioned features No 37. If yes, specify non-compliant features *) In a liquidation, shareholders shall only receive the remaining proceeds, if any, after all existing creditors have been paid.