Basel III Common Disclosure Template Componen Amount in million Rupiah Bank 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 85,403,390 87,945,477 i 3. Accumulated other comprehensive income (and other reserves) 5,315,925 5,656,743 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 97,971,621 100,854,526 Common Equity Tier 1 capital : regulatory adjustments 7. Prudential valuation adjustments - - 8. Goodwill (net of related tax liability) (93,885) a 9. Other intangibles other than mortgage-servicing rights (net of related tax liability) (237,459) (247,104) 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 (327,252) (327,252) 26c. Deferred tax aset (3,054,953) (3,172,611) d 26d. Investments in shares of stock (2,086,337) (559,624) 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 (5,706,001) (4,400,476) 29. Common Equity Tier 1 capital (CET 1) 92,265,620 96,454,050 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 Bank 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) 92,265,620 96,454,050 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 4,048,583 4,154,402 51. Tier 2 capital before regulatory adjustments 4,048,583 4,154,402 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) 4,048,583 4,154,402 59. Total capital (TC = T 1 + T 2) 96,314,203 100,608,452 60. Total risk weighted assets 480,683,313 494,305,325 Capital ratios and buffers 61. Common Equity Tier 1 (as a percentage of risk weighted assets) 19.19% 19.51% 62. Tier 1 (as a percentage of risk weighted of assets) 19.19% 19.51% 63. Total capital (as a percentage of risk weighted assets) 20.04% 20.35% 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) 65. of which : capital conservation buffer requirement 0.63% 0.63% 66. of which : bank specific countercyclical buffer requirement 0.00% 0.00% 67. of which : G-SIB buffer requirement 0.50% 0.50% 68. Common Equity Tier 1 available to meet buffers (as a percentage of risk weighted assets) 10.05% 10.36%
Basel III Common Disclosure Template Componen Amount in million Rupiah Bank 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 BANK STATEMENTS OF FINANCIAL POSITION UNDER REGULATORY SCOPE OF CONSOLIDATION Reference ASSETS 1. Cash 12,966,407 12,988,513 12,988,460 2. Placement to Bank Indonesia 51,475,694 52,527,273 52,527,273 3. Interbank placement 12,737,598 13,669,180 13,068,502 4. Spot and derivatives claims 336,919 336,919 336,919 5. Securities 98,793,606 99,559,641 99,302,461 a. Measured at fair value through profit and loss 4,410,837 4,488,234 4,488,234 b. Available for sale 74,128,605 74,218,346 74,187,896 c. Held to maturity 17,705,716 18,165,657 17,938,927 d. Loan and receivables 2,548,448 2,687,404 2,687,404 6. Securities sold under repurchase agreement (repo) - 169,457 169,457 7. Claims on securities bought under reverse repo 15,862,210 15,862,210 15,862,210 8. Acceptance claims 6,665,039 6,665,039 6,665,039 9. Loans 373,776,427 373,732,274 373,732,274 a. Measured at fair value through profit and loss - - - b. Available for sale - - - c. Held to maturity - - - d. Loan and receivables 373,776,427 373,732,274 373,732,274 10. Sharia Financing - 3,050,891 3,050,891 11. Equity investment 2,262,518 176,404 736,000 12. Impairment on financial assets -/- (10,648,968) (11,086,040) (11,085,756) a. Securities (719,547) (814,907) (814,907) b. Loans (9,469,476) (9,470,108) (9,470,108) c. Others (459,945) (801,025) (800,741) 13. Intangible assets 574,880 745,432 738,839 Goodwill - 138,472 137,392 a Mortgage servicing rights - - - b Other intangibles (excluding Mortgage servicing rights) 574,880 606,960 601,447 c Accumulated amortization on intangible asset -/- (337,421) (398,911) (397,850) Goodwill - - (43,507) a Mortgage servicing rights - - - b Other intangibles (excluding Mortgage servicing rights) (337,421) (398,911) (354,343) c 14. Fixed assets and equipment 22,933,978 23,382,735 23,353,134 Accumulated depreciation on fixed assets and equipment -/- (7,154,606) (7,304,397) (7,292,758) 15. Non Productive Asset 354,583 354,583 354,583 a. Abandoned property 14,752 14,752 14,752 b. Foreclosed accounts 312,501 312,501 312,501 c. Suspense accounts 15,316 15,316 15,316 d. Interbranch assets 12,014 12,014 12,014 i. Conducting operational activities in Indonesia 12,014 12,014 12,014 ii. Conducting operational activities outside Indonesia - - - 16. Impairment of non financial assets -/- - - - 17. Consumer financing receivables and Net investments in finance leases - 7,654,086 7,654,086 18. Deferred tax assets 3,054,953 3,211,086 3,172,611 d 19. Other assets 7,178,488 8,130,215 7,928,091 TOTAL ASSETS 590,832,305 603,426,590 602,864,466
Reconciliation of all requlatory capital elements (In million Rupiah) ACCOUNTS STATEMENTS OF FINANCIAL POSITION AS IN PUBLISHED FINANCIAL STATEMENTS BANK STATEMENTS OF FINANCIAL POSITION UNDER REGULATORY SCOPE OF CONSOLIDATION Reference LIABILITIES AND EQUITIES LIABILITIES 1. Current account 117,855,618 117,780,247 117,802,182 2. Saving account 243,943,592 243,943,592 243,943,592 3. Time deposit 108,671,900 108,667,580 108,670,580 4. Revenue sharing investment - 3,237,862 3,283,862 5. Liabilities to Bank Indonesia 577 577 577 6. Interbank liabilities 3,471,392 3,470,406 3,470,406 7. Spot and derivatives liabilities 106,218 106,218 106,218 8. Liabilities on securities sold under repurchase agreement - 132,608 132,608 9. Acceptance liabilities 3,532,354 3,532,354 3,532,354 10. Issued securities - 2,390,341 2,400,341 11. Loans received 395 2,158,163 2,158,163 Recognized in AT 1 - - - e Not recognized in capital 395 2,158,163 2,158,163 12. Margin deposit 115,601 115,849 115,849 13. Interbranch liabilities - - - a. Conducting operational activities in Indonesia - - - b. Conducting operational activities outside Indonesia - - - 14. Deferred tax liabilities - - - 15. Other liabilities 15,163,037 16,871,587 16,225,913 16. Profit sharing investment - - - TOTAL LIABILITIES 492,860,684 502,407,384 501,842,645 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 5,564,552 5,600,175 a. Agio 5,711,368 5,711,368 5,711,368 f b. Disagio -/- - - - f c. Donated capital - - - f d. Fund for paid up capital - - - f e. Others - (146,816) (111,193) 19. Other comprehensive gain (loss) 4,238,217 4,587,005 4,586,369 a. Translation adjustment - 346,403 346,403 h b. Unrealized gain/loss on available for sale financial assets 437,685 427,245 426,645 h c. Effective portion of hedging against cashflow - - - d. Reserves of fixed asset revaluation 6,475,854 6,475,854 6,475,854 h e. Portion of other comprehensive income from associate entities - - - f. Gain (loss) from actuary benefit program (3,421,201) (3,417,790) (3,418,038) h g. Income tax related to other comprehensive income 745,879 747,959 748,171 h h. Others - 7,334 7,334 20. Reserves of quaty reorganization - - - 21. Reserves of restructuring under common control - - - 22. Other Equity - - - 23. Reserves 1,077,708 1,077,708 1,077,708 h a. General reserves 1,077,708 1,077,708 1,077,708 b. Appropriated reserves - - - 24. Gain/loss 85,403,390 87,988,016 87,945,477 a. Previous years 81,184,733 83,480,700 83,442,414 a.1. Gain/Loss previous years 81,184,733 83,480,700 83,442,414 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 4,218,657 4,507,316 4,503,063 b.1. Gain/Loss current year 4,218,657 4,507,316 4,503,063 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 97,971,621 100,758,219 100,750,667 25. Non-controlling interest 260,987 271,154 TOTAL EQUITIES 97,971,621 101,019,206 101,021,821 TOTAL LIABILITIES AND EQUITIES 590,832,305 603,426,590 602,864,466
Disclosure of Main Features of Capital Instrument Pertanyaan Jawaban 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 Common Shares 36. Non-compliant transitioned features *) 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.