BANKING ACCOUNTING AND LPD

BANK CAPITAL

BY GROUP 3 :
NI WAYAN SARASATI PRAMUDIA WANAMI P. 1506305079
PUTU NADIANI PUTRI UTAMA 1506305130
MADE CAHYANI PRASTUTI 1506305144

REGULAR PROGRAM
ECONOMICS AND BUSINESS FACULTY
UDAYANAUNIVERSITY
2017
 BANK CAPITAL
Banks are established for an indefinite period, meaning that bank management will
strive to maintain the continuity of bank operations. To maintain and develop it requires
adequate competitiveness. In order to compete a bank must work at a high level of efficiency
and able to manage risks, able to create and develop systems and service procedures, as well
as information systems that enable the implementation of bank operations and have sufficient
and healthy capital as a activity booster.
Bank capital is the funds invested by the owner of the establishment of a business
entity with purpose to finance the bank's business activities in addition to meeting the
regulations set by the monetary authorities. The provisions on the amount of core capital in
commercial banks and paid-in capital in BPRs may differ, but for the capital adequacy ratio
is 8% of Risk Weighted Assets either in Rural Banks or Commercial Banks. The capital
adequacy ratio in the bank must take into account market risk, therefore it will be discussed
about the type of capital and accounting as well as technical calculation of capital adequacy
ratio in Rural Banks and Commercial Banks.

Classification of Bank Capital

The division of the bank's capital in Indonesia can be classified according to Standard
Bank for International Settlements, namely:
1. CORE CAPITAL (TIER 1)
The core capital consists of paid up capital, disclosed reserve, innovative capital
instrument from profit after tax and profit is derived after tax calculation.
- The paid up capital is the capital that has been paid effectively by the owner
should fulfill the following requirements:.
a. Published and has completely paid up;
b. Permanent
c. Available to absorb losses that occurred before the liquidation as well as
during liquidation
d. The earning yield is uncertain and cannot be accumulated between the
period; and e. not protected or guaranteed by the Bank or Subsidiary Company
- Disclosed Reserve, is capital recovered from share donations, including the
difference between the carrying amount and the selling price if the shares are
sold. This capital is often called donation capital.
 - Innovative Capital Instrument, which are reserves that are made up of a
retained earnings gain or of net income after tax deduction, and are approved
by a general meeting of shareholders.
- Destination reserves, that is, the proportion of tax-deductible profits set aside
for a particular purpose and has been approved by the general meeting of
shareholders.
- The retained earnings are intended to be the net of net income after tax of
which the general meeting of shareholders is decided not to be distributed.
- Last year's earnings were profit last year after deducting taxes that had not
been set for use by shareholders' general meeting.
- Profit of the current year deducted by net of estimated tax payable. Current
year's profit goes only calculated as a core capital of 50%.
Core capital is the paid up capital of bank owners and capital derived from reserves
formed plus retained earnings. The largest portion of core capital lies in paid up capital.
While the rest depends on profits earned and the policy of General Meeting of
Shareholders.
For paid up capital in the form of common stock. The base shareholders have
voting rights, so they can control bank management. In preferred stock, the holder has
no voting rights but the dividend payout will take precedence before paying the
common stock dividend.
The recorded of share capital is done at nominal price. Difference in stock price
above par value is recorded as premium on stock (agiosaham). Difference in stock price
below par value is recorded as discount on stock (disagiosaham). The premium on
stock will be amortized at the end of each period and the discount on stock will be
accumulated at the end of each period.
The stock price or value of paid-in capital is the total paid by the issuer's
shareholders to the bank in exchange for preferred stock or common stock. The value
of paid-in capital is the sum of the nominal value plus the premium on stock or nominal
value deducted by the discount on stock. While the nominal value represents the value
of the liabilities assigned to each share. The nominal value is determined in relation to
the legal interest, for example for the protection of the creditor. In the case of issuer
issuing ordinary shares and preferred shares, on the presentation in balance sheet the
preferred stock should be approved earlier.
 Example :
a. In January 2, 2003, received a beginning paid in capital from Satrya as a bank
capital in the form of cash money Rp500.000.000, fixed asset of land with value of
Rp600.000.000, vehicle in amount of Rp200.000.000, office inventory with value of
Rp200.000.000. This payment recorded in a form of common stock for 150.000
shares with par value of Rp10.000 per share, rupiah rate 103%
b. In January 10, 2003, bank sell 10.000 shares of the common stock, with par value of
5000, rate 97%. The payment is on cash.

Date Account Dr (Rp) Cr (Rp)

2/1/2003 Cash 545.000.000

Land 600.000.000
Vehicle 200.000.000
Office Inventory 200.000.000
Paid in capital-common 1.500.000.000
stock
Premium on stock 45.000.000

Cash 48.500.000
Discount on stock 1.500.000
Paid in capital-common 50.000.000
stock

Banks that issued shares often receive stock orders from potential investors. Shares
sold on orders must be submitted after they have been fully paid. The accounting
treatment for stock order is that the issuer will debit the buyer's receivable and credit
the share capital ordered.
Example for stock order transaction:
1. In June 15, 2003 MitraBuana Bank receive order of 100.000 common stock share
from PT. Mirana with rate of 102. Nominal price per share is Rp10.000 and the
down payment is 60% cash.
2. In June 30, 2003 the order is paid off in cash.
 Date Account Dr (Rp) Cr (Rp)
15/6-2003 Cash 612.000.000
Account Receivable of PT Mirana 408.000.000
Ordered stock capital 1.000.000.000
Premium on stock 20.000.000

30/6-2003 Cash 408.000.000

Ordered stock capital 1.000.000.000
Account Receivable of PT 408.000.000
Mirana
Paid in capital-common stock 1.000.000.000

If in the future the stock order is not be able to pay off the shortfall and the
bank as the issuer must record it in accordance with the agreement agreed upon.
Example : If, the stock order not settledby PT Mirana, and MitraBuana Bank return
the 80% from down payment, the journal :

Date Account Dr Cr
15/6-2003 Premium on stock 20.000.000
Ordered stock capital 1.000.000.000
Account Receivable of PT 408.000.000
Mirana
Cash 489.600.000
Other revenue 122.400.000
Additional information:
Received in cash = Rp612.000.000
Returned 80% = Rp589.600.000
Other Revenue = Rp122.400.00

Stock Repurchase
Repurchase of shares that have been in circulation can be done with a framework
to maintain ownership structure, avoid hostile takeover, meet regulatory demands or to
 offset the declining scale of bank operations that are declining so do not need large
capital. Repurchased shares are called treasury shares.
The accounting treatment for treasury shares consists of two kinds. The first is
recorded at historical value. Recoverable shares are stated at cost or acquisition cost,
then at resale are also recorded or credited at their acquisition cost. If the purchase of
treasury shares is more than one time, the Last Entry Exit Method (MTKP) may be
used. In recording based on a nominal price, the stock is stated at nominal price and
presented as a reduction of the share capital.
Example :
a. June 1, 2003, ABC Bank issued 100.000 common stock with nominal value
Rp5,000 per share, rate 106
b. June 30. 2003, ABC Bank repurchase 10.000 of the stock with rate of 103
c. July 30, 2003, ABC Bank resale 10.000 share of the treasury stock, with rate of 104
d. August 1, ABC Bank resale 10.000 share of the treasury stock with rate of 96.

Historical Cost Method Nominal Price Method

Date Account Dr (Rp) Cr (Rp) Date Account Dr (Rp) Cr (Rp)
1/ 6/ 2003 Cash 530.000.000 1/ 6/ 2003 Cash 530.000.000
St ock Capit al 500.000.000 St ock Capit al 500.000.000
Premium on st ock 30.000.000 Premium on st ock 30.000.000

30/ 6-03 Treasury St ock 51.500.000 30/ 6-03 Treasury st ock 50.000.000
Cash 51.500.000 Premium on st ock 1.500.000
Cash 51.500.000
30/ 7-03 Cash 52.000.000
Treasury St ock 51.500.000 30/ 7-03 Cash 52.000.000
A ddt . Paid in Capit al-TS 500.000 Treasury st ock 50.000.000
Premium on st ock 2.000.000
1/ 8/ 2003 Cash 48.000.000
A ddt . Paid in Capit al-TS 3.500.000 1/ 8/ 2003 Cash 48.000.000
Treasury st ock 51.500.000 Premium on st ock 2.000.000
Treasury st ock 50.000.000

Treasury Stock Withdrawal

The Treasury stock were withdrawn means the shares will not re-circulated again.
The accounting treatment for treasury stocks to be depends on the previous method of
recording. If based on the acquisition price, as we have noticed previously that the bank
does not recognize the increase or decrease in capital from the treasury stock obtained,
the increase or decrease of the treasury shares should be recognized when the shares are
withdrawn. If the recording is based on the nominal price, the bank has acknowledged
 the increase or decrease, so at the time of withdrawal there is no need to recognize the
difference or increase / decrease.
Example:
After the repurchase transaction of treasury stock occurs in June 30, 2003, ABC
Bank withdraw 10.000 shares of treasury stock in July 15, 2003, and the journal
are:
Historical Cost Method
Date Account Dr Cr
15/7-03 Stock Capital 50.000.000
Premium on stock 3.000.000
Addt. Paid In Capital-TS 1.500.000
Treasury Stock 51.500.000

Nominal Price Method

Date Account Dr Cr
15/7-03 Stock Capital 50.000.000
Treasury Stock 50.000.000

2. COMPLEMENTARY CAPITAL (TIER 2)

Complementary capital consists of reserves that are formed not derived from profit,
loan capital, and subordinated loans. The part complementary capital (tier 2) are :
- Reserve of revaluation of fixed assets, is reserves that are formed from the
difference of fixed assets revaluation that have been approved by the Directorate
General of Taxes.
- Allowance for Possible Losses on productive Assets, byimpose it in income
for the current year, with purpose to accommodate any losses which may arise as
a result of non-acceptance of part or all of its productive assets.
- Loan capital, is debt supported by instruments or scripts which have
characteristic like capital, should fulfill the following requirements:
a. Published and has completely paid up;
b. Does not have a time period and no requirements which requires payment by
the Bank in the future;
 c. available to absorb loss in terms of the amount of Bank loss exceeding the
profit retained and deposits which includes core capital although the Bank is
not in liquidation and is subordinated, which clearly declared in the publishing
documentation/agreement;
d. Principal payments and / or earning yield is being suspended and accumulated
in between period (cumulative) if the referred payment can cause the ratio of
KPMM, individually as well as consolidated
e. Not protected or not guaranteed by the Bank or Subsidiary Company
Recording of loan capital begins at the time of issuance or sale of loan capital.
Loan capital is recorded at par value. Borrowing costs can be deferred and
amortized systematically over the estimated time period, which is for a maximum
of 5 years.

Date/Description Account Dr Cr
Issued Time Giro of other banks Xxx
Accr. Loan Capital issuing cost Xxx
Loan Capital Xxx

Amortization of Loan Capital issuing cost Xxx

issuing cost
Accr. Loan Capital issuing cost Xxx

Adjustment on Interest Cost Xxx

interest
Deferred loan capital interest Xxx
Payment on Deferred loan capital interest Xxx
interest
Cash/ other banks Giro/ BI Xxx
Giro

repayment of loan Loan Capital Xxx

principal
Cash/ other banks Giro/ BI Xxx
 Giro

- Subordinated loans, is loans that meet the terms of a written agreement, are
subject to BI approval and are not guaranteed by the respective bank and have
been fully paid up with a minimum period of 5 years, the settlement before
maturity must obtain BI approval and the right to collect is at the most end in
terms of bank liquidation.

3. ACCOUNTING FOR SUBORDINATED LOANS

Subordinated loans are loans which are subject to an agreement only be paid out if the
Bank has fulfilled certain obligations and in the event of liquidation of its collectible
right shall apply the last of all liabilities and unrestricted investment.
The purpose of subordinated loans:
a. Collect funds to increase capital payments.
b. Meet the needs of funds in the Bank from owners or shareholders.
c. Strengthen Bank capital.
Accounting for this post is the same principle as acceptable loan accounting. Recording
starts from agreed commitments, then upon realization, and recording during the
subordinated loan period in the form of principal and interest installments.
a. Journal Illustration
1. At the time the subordinated loan is signed
Dr. Subordinated loan facility approved and not yet realized
Kr. Counter-billing account commitment
2. At the time of subordinated loan realization:
a. At the time of payment of transaction fees (notarization, insurance and
others):
Db. Subordinated loan - transaction fee
Kr. Cash / Account ...
b. At the time of receipt of funds:
Dr. Counter-billing account commitment
Cr. Claim commitment-subordinated loan
Dr. Cash / clearing / account ...
Cr. Subordinated loans
3. The final interest adjustment at the end of each period
 Dr. Interest Cost
Cr. Accrued interest
4. Interest payments after adjustment
Dr. accrued interest
Cr. Giro Bank Indonesia / other banks
5. When repayment
Dr. subordinated loans
Cr. current accounts / other banks

4. ADDITIONAL SUPPLEMENTARY CAPITAL

1. The Bank may calculate additional supplementary capital for the purpose of
calculating the Minimum Capital Requirement (KPMM) or Capital Adequacy Ratio
(CAR) individually and / or consolidatively with the subsidiary company.
2. Additional supplementary capital in the calculation of KPMM can only be used to
account for market risk.
3. Positions that may be considered as additional supplementary capital are short-term
subordinated loans that meet the following criteria:
Not guaranteed by the bank or subsidiary of the child in question and has been
fully paid
Have an agreement period of at least 2 years
You can not get paid before the time schedule specified in the loan agreement
except with BI approval
There is a lock-in-clause stating that no payment of principal or interest may be
made, including payment due at maturity, if such payment may result in an
individualized or consolidated KPMM with the subsidiary company not meeting
the applicable requirements.
There is a clear loan agreement including the repayment schedule, and
Obtain prior approval from BI.
4. Additional supplementary capital to account for market risk can only be used by
meeting the criteria:
Not exceeding 25% of the portion of the core capital allocated to account for
market risk
 The amount of supplementary capital and additional supplementary capital is
100% of core capital
5. Unused supplementary capital may be added for additional supplementary capital by
meeting the requirements of this point 4.
6. Subordinated loan as stipulated in the prevailing provisions and exceeding 50% of
this capital may be used as an additional component of supplementary capital while
still meeting the requirements referred to in item 4 above.

5. RISK OF CAPITAL ADEQUACY OF RURAL BANKS

1. Capital is one important factor for Rural Bank (BPR) in the framework of business
development and accommodate the possibility of risk of loss.
2. The minimum capital requirement for an RB, hereinafter referred to as KPMM, is
determined based on the risk contained in the balance sheet assets. Technically,
KPMM is measured on a certain percentage of Risk-Weighted Assets (ATMR).
3. Assessment of KPMM fulfillment, based on quantitative calculation and assessment
of other factors such as the quality of earning assets either by the respective BPR or
by Bank Indonesia.
a. Capital
In accordance with Article 2 of PBI, Rural Bank are required to provide a minimum
capital of 8% (eight percent) of ATMR.
Capital as referred to in number 1 consists of core capital and complementary capital.
Funds paid by capital as part of core capital shall be deposited by the owner /
prospective owner to the RB for the purpose of additional capital which shall be
subsequently placed by the RB in the form of a deposit at a Commercial Bank in
Indonesia, on behalf of "Board of Governors of Bank Indonesia q.q. BPR concerned
"by stating the information" The withdrawal can only be made after obtaining written
approval from the Board of Governors of Bank Indonesia ".
Fixed assets which may be used as capital paid are land and buildings used for BPR
business activities and are not intended for sale.
b. Calculation Of Assets In Considered By Risk
1. In calculating the Risk Weighted Assets, the asset items are assigned a risk weight
that is based on the risk contained in the asset itself or the risk based on the type of
asset, class of debtor, guarantor, or the nature of the guarantee goods.
2. Subject to the principle referred to in number 1, the details of risk weight shall be
as follows:
0%:
a. Cash.
b. Certificate of Bank Indonesia (SBI).
c. Loans with collateral in the form of SBIs, savings deposits and deposits that
are blocked on the respective BPR are accompanied by a disbursement letter
of gold, gold and precious metals, at the lower of the collateral and the debit
balance.
d. Credit to Central Government.
20%:
a. Demand deposits, time deposits, certificates of deposit, savings and other
claims to other banks.
b. Credit to or guaranteed by other banks or Local Government.
40%:
a. Home Ownership Loan (KPR) secured by the first mortgage for the purpose of
occupancy.
50%:
a. Loans to or guaranteed by State-Owned Enterprises (BUMN) or Regional
Owned Enterprises (BUMD). What is meant by SOEs as guarantor is a central
government credit guarantee institution. Referred to as BUMD as a guarantor
is a BUMD that conducts business as a guarantor company and entered into a
credit guarantee cooperation agreement with a central credit guarantee
institution owned by the Central Government.
b. Credit to Employees / Retirees, meeting the following requirements:
1) The employee / pensioner receiving the credit is:
a) civil servants (PNS), members of the TNI / POLRI, employees of state
institutions or employees of BUMN / BUMD;
b) retired civil servants, retired members of the TNI / POLRI, retired state
employees or retired employees of BUMN / BUMD;
 2) Employees / Pensioners are covered by life insurance from insurance
companies that have the following criteria:
a) having a business license from the authorized institution;
b) the latest financial statements have been audited by a public accountant and
fulfill the minimum level of solvency requirements in accordance with
applicable laws and regulations; and
c) is not a party to the RB;
3) Payment of installment / repayment of credit is sourced from salary / pension
based on Power of Attorney Cutting Salary / Pension to BPR. In the case of
salary / pension payments made through other banks or other SOEs, the RB
must have a cooperation agreement with another Bank or other BUMN payer
/ pension salary to deduct salaries / pensions in the framework of repayment /
repayment of credit; and
4) The RB keeps the original letters of appointment or pension or pension card
(KARIP) and the debtor's life insurance policy.

85%:
Credit to micro and small businesses. Credit to micro business is credit with a
ceiling up to Rp50.000.000,00 (fifty million rupiah). Loans to small businesses
are credits with a ceiling above Rp50,000,000.00 (fifty million rupiah) up to
Rp500,000,000.00 (five hundred million rupiah).
100%:
a. Loans to or guaranteed by individuals, cooperatives or groups and other
companies.
b. Fixed assets and inventory (book value).
c. Other assets other than the above.

3. Earning assets, Substandard, Doubtful or Loss in the calculation of Risk Assets are
valued at book value, after deducted by the Provision for Earning Assets Losses
(PPAP) of Productive assets with Substandard, Doubtful and Loss. Assessment of
earning asset quality (KAP) and PPAP refer to prevailing Bank Indonesia regulation
concerning KAP and PPAP BPR. The ATMR calculation format is as Appendix 1.
6. PROCEDURE FOR CALCULATION OF MINIMUM CAPITAL
REQUIREMENTS FOR RURAL BANK
Calculation of minimum capital requirement for Rural Banks shall be conducted in the
following manner:
a. Calculation of capital requirement is based on ATMR which is calculated by
multiplying the nominal value of the asset items with the respective risk weight.
The calculation of ATMR for productive assets with Substandard, Doubtful or
Loss is done by multiplying the book value as referred to in number III.3 with the
weight of each risk.
b. Sum up the ATMR of each asset item.
c. Summing up the core capital and complementary capital to know the amount of
BPR capital.
d. Calculate the minimum capital by multiplying the amount of ATMR by 8% (eight
percent).
e. Calculate the capital deficiency by comparing the minimum capital amount at
number 4 with the total capital at number 3.
f. Calculating KPMM by comparing the amount of BPR capital at number 3 with
ATMR at number 2. The format of calculating minimum RB capital requirement
is as Appendix 2.

7. CALCULATION OF CAPITAL ADEQUACY (CAPITAL ADEQUACY RATIO)

FOR COMMERCIAL BANKS

Capital adequacy ratio calculation for Commercial Banks is based on risk-weighted

assets (RWA). The definition of assets here concerns the assets listed in bank balance sheets
or assets that are administrative in nature as well as on contingent liabilities and
commitments provided by banks for third parties. In calculating the Risk Weighted Assets,
each asset is assigned a risk weight based on the level of risk contained in the asset itself or
the risk weight based on the customer class, loan and collateral. Specifically, to the credits
withdrawal in stages, the risk weight is calculated based on the amount of credit withdrawal
at the stage concerned.

1. Risk Weight of Balance Sheet Assets

The details of risk weight for all bank assets in rupiah and foreign currency are as follows:
0% for:
 a. Cash
b. Gold and gold coins
c. Claims on, or bills secured by, or securities issued and guaranteed by the Central
Government of the Republic of Indonesia: Bank Indonesia; Central banks of other
countries; the central government of other countries.
d. Receivables guaranteed with money, foreign banknotes, gold coins, and demand
deposits, deposits and savings deposits at the respective bank at their collateral
value.
20% for:
a. Banks in the country (including branch offices located abroad).
b. Local Government of Indonesia
c. Non-Departmental Institution in Indonesia
d. Multilateral development banks such as ADB, IDB, IBRD, and EIB
e. The prime banks abroad
50% for:
a. Home Ownership Loan (KPR) secured by the first mortgage for the purpose of
occupancy.
b. Claims on, or claims guaranteed by, or securities issued or guaranteed by state-
owned enterprises (BUMN) and other central Government-owned companies
100% for:
a. Claims on, or bills secured by, or securities issued or guaranteed by:
i. Regional Government Owned Enterprises (BUMD)
ii. Cooperative
iii. Private companies
iv. Individual
v. Etc.
b. Non-consolidated investments, including investments in other banks
c. Fixed assets and inventory (at book value)
d. Miscellaneous assets
e. The inter-office of the net asset is the asset office deducted between the liabilities
office.
 2. Risk of administrative assets
In calculating the weight of administrative assets carried out through two stages:
2.1. The first stage
That the administrative asset is first set the conversion factor, that is a certain
factor that is used to convert the administrative assets into the balance sheet assets which
become its equivalent. The amount of conversion factor for each of the administrative assets
is based on its probability to be an effective balance sheet. The conversion factor details for
both rupiah and foreign currency administrative assets are as follows:
20% conversion weights for:
L / C valid (excluding Standby L / C)
50% Weight for:
a. Guarantee banks issued not in the framework of lending such as bids bonds,
performance bonds, and advance bonds.
b. Unused credit facilities provided to customers until the end of the takwin run.
100% conversion weights for:
a. The obligation to repurchase the assets of the bank is sold under the terms of the
repurchase agreement.
b. Guarantees (including standby L / C) and risk sharing for crediting, as well as
endorsement or aval; securities.
2.2. The second stage
After the conversion factor is known, then each of the administrative assets is
converted into the balance sheet assets equivalent. It can then calculate the administrative risk
weight by controlling the conversion factor with the corresponding balance sheet risk weight.
On the basis of these calculations, the grouping of the weight of risk of each administrative
asset is as follows:
0% Weight for:
a. Facilities provided to or by the central government of the republic of Indonesia and
Indonesian banks, as well as the central and state central banks of other countries
which include:
i. Unused credit facilities provided to customers up to the end of the current
takwin year.
 ii. Guarantees (including standby L / C) and risk sharing in the framework of
credit granting and endorsement or aval of securities.
iii. Bank guarantees issued are not in the framework of extending credit such
as bids bonds, performance bonds and advance payment bonds
iv. L / C valid (excluding standby L / C)
b. Unused credit facilities provided to customers secured by cash money, foreign
banknotes, gold, very gold money, and demand deposits, savings and time deposits
in the bank concerned at the value of the collateral.
4% Weight for:
a. Valid L / C (excluding standby L / C) and opened at the request of domestic banks
including branch offices of overseas banks, local governments, non-departmental
state institutions in Indonesia, multilateral development banks, banks - main banks
(prime banks) abroad.
b. Net position of forward foreign currency and interest rate contracts
10% Weight for:
a. The facilities provided for or guaranteed by domestic banks include branch offices
of overseas banks, local governments, pure government, non-departmental
institutions in Indonesia, multilateral development banks and prime banks outside
the country includes:
i. Unused credit facilities provided to customers up to the end of the current
takwin year
ii. Bank guarantees issued are not in the framework of extending credit such as
bids bonds, performance bonds and advance payment bonds
b. Valid L / C (excluding standby L / C) and opened upon request of a state-owned
enterprise, or a company owned by the central government of another country.

Weight 20% for:

a. L / C valid (excluding standby L / C) and opened upon request of BUMD,
cooperative, private company, individual, etc.
b. Guarantees (including standby L / C) and risk sharing in order to provide credit and
endorsement of the securities aval issued at the request of banks in the country
including branch offices of banks domiciled abroad, local governments in
Indonesia, institutions non department in Indonesia, major banks (prime banks)
abroad.
25% Weight for:
The facilities provided for or guaranteed by state-owned companies and other state-owned
central government companies include:
i. Unused credit facilities provided up to the end of the current takwin year
ii. Bank guarantees issued are not in the framework of extending credit such as bids
bonds, performance bonds and advance payment bonds
50% Weight for:
a. The facilities provided for or guaranteed by BUMDs, cooperatives, private
companies, individuals, and others include:
i. Unused credit facilities provided up to the end of the current takwin year
ii. Bank guarantees issued are not in the framework of extending credit such as
bids bonds, performance bonds and advance payment bonds
b. Guarantees (including standby L / C) and risk sharing for crediting and
endorsement of aval securities issued at the request of state-owned enterprises and
other state-owned central enterprises.
100% Weight for:
a. Guarantees (including standby L / C) and risk sharing for credit granting and
endorsement of aval securities issued at the request of BUMDs, cooperatives, private
companies, companies, and others.
b. The obligation to buy back the assets of the bank sold under the terms of
repurchase agreement (repos).
 Appendix 1

PERHITUNGAN AKTIVA TERTIMBANG MENURUT RESIKO (ATMR)

BOBOT
KOMPONEN NOMINAL RISIKO ATMR
%
ATMR

I. AKTIVA NERACA
Kas 0
Sertifikat Bank Indonesia (SBI) 0
Kredit dengan agunan berupa SBI, tabungan dan 0
deposito yang diblokir pada BPR yang bersangkutan
disertai dengan surat kuasa pencairan, emas dan logam
mulia, sebesar nilai terendah antara agunan dan baki
debet
Kredit kepada Pemerintah Pusat *) 0
Giro, deposito berjangka, sertifikat deposito, tabungan
serta tagihan lainnya kepada bank lain. **) 20
Kredit kepada atau yang dijamin oleh bank lain atau
Pemerintah Daerah
*) 20
Kredit Pemilikan Rumah (KPR) yang dijamin oleh hak
tanggungan pertama dengan tujuan untuk dihuni *) 40
Kredit kepada atau yang dijamin oleh BUMN/BUMD
Kredit kepada Pegawai/Pensiunan
Kredit kepada Usaha Mikro dan Kecil *) 50
Kredit kepada atau yang dijamin oleh:
a. Perorangan *) 50
b. Koperasi *) 85
c. Kelompok dan perusahaan lainnya
*) 100
Aktiva tetap dan inventaris (nilai buku)
*) 100
Aktiva lainnya selain tersebut di atas
*) 100
II. JUMLAH ATMR 100
100
Keterangan
*) Diisi dengan jumlah nominal setelah dikurangi PPAP khusus yang wajib dibentuk
oleh BPR (khusus untuk aktiva produktif dengan kualitas Kurang Lancar,
Diragukan dan Macet).
**) Diisi dengan jumlah nominal setelah dikurangi PPAP khusus yang wajib
dibentuk oleh BPR (khusus untuk aktiva produktif dengan kualitas Kurang
Lancar, dan Macet), kecuali Giro.
 Appendix 2

PERHITUNGAN KEBUTUHAN MODAL MINIMUM

Appendix 3