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 118,291,856 122,954,244 i 3. Accumulated other comprehensive income (and other reserves) 9,047,911 9,412,937 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 134,592,073 139,619,487 Common Equity Tier 1 capital : regulatory adjustments 7. Prudential valuation adjustments - - 8. Goodwill (net of related tax liability) (122,759) a 9. Other intangibles other than mortgage-servicing rights (net of related tax liability) (615,891) (643,736) 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 - - 26b. Allowance for losses on non productive assets required to be provided (253,801) (260,681) 26c. Deferred tax aset (2,668,975) (2,840,190) d 26d. Investments in shares of stock (3,109,049) (856,639) 26e. Shortage of capital on insurance subsidiary company - 26f. Securitisation Exposure - - 26g. Other deduction factor of common equity tier 1 - - 27. Regulatory adjustments applied to Common Equity Tier 1 due to insufficient Additional Tier 1 and Tier 2 to cover deductions - - 28. Total regulatory adjustments to Common Equity Tier 1 (6,647,716) (4,724,005) 29. Common Equity Tier 1 capital (CET 1) 127,944,357 134,895,482 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
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) - 35. 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 - - 42. Regulatory adjustments applied to Additional Tier 1 due to insufficient Tier 2 to cover deductions - - 43. Total regulatory adjustments to Additional Tier 1 capital - - 44. Additional Tier 1 capital (AT 1) - - 45. Tier 1 capital (T 1 = CET 1 + AT 1) 127,944,357 134,895,482 Tier 2 capital : instruments and provisions 46. Directly issued qualifying Tier 2 instruments plus related stock surplus - - 47. Directly issued capital instruments subject to phase out from Tier 2 48. 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) - 49. of which : instruments issued by subsidiaries subject to phase out 50. Provisions 5,249,265 5,371,425 51. Tier 2 capital before regulatory adjustments 5,249,265 5,371,425 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 - - 56b Sinking fund - - 57. Total regulatory adjustments to Tier 2 capital - - 58. Tier 2 capital (T 2) 5,249,265 5,371,425 59. Total capital (TC = T 1 + T 2) 133,193,622 140,266,907 60. Total risk weighted assets 563,277,387 579,576,844 Capital ratios and buffers 61. Common Equity Tier 1 (as a percentage of risk weighted assets) 22.71% 23.27% 62. Tier 1 (as a percentage of risk weighted of assets) 22.71% 23.27% 63. Total capital (as a percentage of risk weighted assets) 23.65% 24.20% 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) 3.375% 3.375% 65. of which : capital conservation buffer requirement 1.875% 1.875% 66. of which : bank specific countercyclical buffer requirement 0.000% 0.000% 67. of which : G-SIB buffer requirement 1.500% 1.500% 68. Common Equity Tier 1 available to meet buffers (as a percentage of risk weighted assets) 13.66% 14.21%
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 2 76. 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)
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 15,849,795 15,884,001 15,883,944 2. Placement to Bank Indonesia 46,934,533 47,812,271 47,812,271 3. Interbank placement 19,298,656 20,296,419 19,595,692 4. Spot and derivatives claims 118,242 118,563 118,563 5. Securities 151,151,365 152,892,867 152,101,367 a. Measured at fair value through profit and loss 13,199,878 13,224,236 13,224,236 b. Available for sale 116,497,343 117,381,648 117,064,715 c. Held to maturity 14,879,300 15,528,286 15,053,719 d. Loan and receivables 6,574,844 6,758,697 6,758,697 6. Securities sold under repurchase agreement (repo) - 211,534 211,534 7. Claims on securities bought under reverse repo 13,199,305 13,723,432 13,723,432 8. Acceptance claims 10,702,956 10,702,956 10,702,956 9. Loans 470,052,360 470,157,475 470,157,564 a. Measured at fair value through profit and loss - - - b. Available for sale - - - c. Held to maturity - - - d. Loan and receivables 470,052,360 470,157,475 470,157,564 10. Sharia Financing - 4,291,323 4,291,323 11. Equity investment 3,381,009 340,497 1,193,609 12. Impairment on financial assets -/- (14,138,961) (14,633,641) (14,633,641) a. Securities (427,244) (493,711) (493,711) b. Loans (13,261,126) (13,261,543) (13,261,543) c. Others (450,591) (878,387) (878,387) 13. Intangible assets 1,321,957 1,560,567 1,549,689 Goodwill - 167,347 166,267 a Mortgage servicing rights - - - b Other intangibles (excluding Mortgage servicing rights) 1,321,957 1,393,220 1,383,422 c Accumulated amortization on intangible asset -/- (706,066) (786,605) (783,194) Goodwill - (43,512) (43,508) a Mortgage servicing rights - - - b Other intangibles (excluding Mortgage servicing rights) (706,066) (743,093) (739,686) c 14. Fixed assets and equipment 25,672,000 26,297,386 26,250,643 Accumulated depreciation on fixed assets and equipment -/- (9,201,450) (9,422,730) (9,395,416) 15. Non Productive Asset 321,713 328,594 328,594 a. Abandoned property 32,538 32,538 32,538 b. Foreclosed accounts 239,739 246,620 246,620 c. Suspense accounts 17,365 17,365 17,365 d. Interbranch assets 32,071 32,071 32,071 i. Conducting operational activities in Indonesia 32,071 32,071 32,071 ii. Conducting operational activities outside Indonesia - - - 16. Impairment of non financial assets -/- - (6,881) (6,881) 17. Consumer financing receivables and Net investments in finance leases - 7,858,313 7,858,313 18. Deferred tax assets 2,668,975 2,923,623 2,840,190 d 19. Other assets 8,417,102 9,300,880 8,970,237 TOTAL ASSETS 745,043,491 759,850,844 758,770,789
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 153,853,957 153,813,287 153,824,677 2. Saving account 297,247,180 297,247,180 297,247,180 3. Time deposit 132,513,855 132,458,676 132,511,676 4. Revenue sharing investment - 4,575,055 4,751,055 5. Liabilities to Bank Indonesia 577 577 577 6. Interbank liabilities 6,943,131 6,940,567 6,940,567 7. Spot and derivatives liabilities 165,775 165,775 165,775 8. Liabilities on securities sold under repurchase agreement - 178,052 178,052 9. Acceptance liabilities 5,812,748 5,812,748 5,812,748 10. Issued securities - 209,370 249,370 11. Loans received 414 2,035,701 2,035,701 Recognized in AT 1 - - - e Not recognized in capital 414 2,035,701 2,035,701 12. Margin deposit 175,273 175,496 175,496 13. Interbranch liabilities 70 70 70 a. Conducting operational activities in Indonesia 70 70 70 b. Conducting operational activities outside Indonesia - - - 14. Deferred tax liabilities - - - 15. Other liabilities 16,885,934 19,785,429 18,477,029 16. Profit sharing investment - - - TOTAL LIABILITIES 613,598,914 623,397,983 622,369,973 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 1 - - - 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 1 - - - g c. Treasury stock -/- - - - c.1. amount eligible for CET 1 - - - f c.2. amount eligible for AT 1 - - - g 18. Additional paid in capital 5,711,368 5,548,977 5,618,537 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 - (162,391) (92,831) 19. Other comprehensive gain (loss) 4,436,463 4,774,593 4,769,659 a. Translation adjustment - 357,158 357,158 h b. Unrealized gain/loss on available for sale financial assets 1,328,616 1,341,408 1,336,181 h c. Effective portion of hedging against cashflow - - - d. Reserves of fixed asset revaluation 6,587,497 6,587,497 6,587,497 h e. Portion of other comprehensive income from associate entities - - - f. Gain (loss) from actuary benefit program (3,934,371) (3,978,025) (3,979,159) g. Income tax related to other comprehensive income 454,721 465,170 466,597 g.1. Recognized in capital (332,154) (332,995) (331,851) h g.2. Not recognized in capital 786,875 798,165 798,448 h. Others - 1,385 1,385 20. Reserves of quaty reorganization - - - 21. Reserves of restructuring under common control - - - 22. Other Equity - - - 23. 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 - - - 24. Gain/loss 118,291,856 123,026,042 122,954,244 a. Previous years 113,223,474 117,518,007 117,444,222 a.1. Gain/Loss previous years 113,223,474 117,518,007 117,444,222 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 5,068,382 5,508,035 5,510,022 b.1. Gain/Loss current year 5,068,382 5,508,035 5,510,022 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 131,444,577 136,354,502 136,347,330 25. Non-controlling interest 98,359 53,486 TOTAL EQUITIES 131,444,577 136,452,861 136,400,816 TOTAL LIABILITIES AND EQUITIES 745,043,491 759,850,844 758,770,789
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 7,252,306 9. Par value of instrument 62.5 10. Accounting classification Equity 11. Original date of issuance 31 May 2000 12. 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.