2015

19013092

ETANO GARDA ARIYAN

[BANK MANAGEMENT AND FINANCIAL SERVICES]

BANK FINANCIAL RATIO
 BANK FINANCIAL RATIO

CAR ( Capital Adequate Ratio )

Capital adequacy ratio (CAR) is a ratio used by banks to determine the adequacy of their
capital keeping in view their risk exposures. Banking regulators require a minimum capital
adequacy ratio so as to provide the banks with a cushion to absorb losses before they become
insolvent. This improves stability in financial markets and protects deposit-holders. Basel
Committee on Banking Supervision of the Bank of International Settlements develops rules
related to capital adequacy which member countries are expected to follow

Tier 1 Capital = (paid up capital + statutory reserves + disclosed free reserves) - (equity
investments in subsidiary + intangible assets + current &b/f losses)
Tier 2 Capital = Undisclosed Reserves + General Loss reserves + hybrid debt capital instruments
and subordinated debts
The percent threshold varies from bank to bank (10% in this case, a common
requirement for regulators conforming to the Basel Accords) and is set by the national banking
regulator of different countries.
Two types of capital are measured: tier one capital which can absorb losses without a bank
being required to cease trading, and tier two capital which can absorb losses in the event of a
winding-up and so provides a lesser degree of protection to depositors.
Non-performing Earning Assets and Non-earning Assets to Total Earning Assets
and Non-earning Assets

Non-performing earning assets and non-earning assets are the total of over due,
delinquent, and non-performing assets. The non-performing earning assets and non-earning
assets are calculated based on the amount in balance sheet (before less by impairment
provision, allowance uncollectible administration, and/or allowance for losses on non-earning
assets that have been established). Total earning assets and total non-earning assets are
calculated based on the data in balance sheet (before less by impairment provision, allowance
uncollectible administration, and/or allowance for losses on non-earning assets that have been
established. The amount is calculated in current period (not in yearly).

Non-performing Earning Assets and Non-earning Assets

Total non-performing earning assets to total non-earning assets (without administration

transaction). Components and quality of earning assets is defined based on Bank Indonesia
policy about quality asset valuation on commercial bank. Non-performing earning assets is the
total of over due, delinquent, and non-performing assets. Both calculate based on the amount
in balance sheet, in gross (before less by impairment provision on earning assets). The value is
calculated in current period (not in yearly).
Impairment Provision on Earning Assets to Total Earning Assets

Impairment provision (CKPN) is conduct according to Statement of Indonesia Financial

Accounting (PSAK) about the instrument of financing and Manual Accounting for Indonesia
Banking (PAPI), include individual and collective CKPN. Total earning assets calculated by the
amount in balance sheet before less by CKPN.

Gross NPL (Non-performing Loan)

A sum of borrowed money upon which the debtor has not made his or her scheduled
payments for at least 90 days. A nonperforming loan is either in default or close to being in
default. Once a loan is nonperforming, the odds that it will be repaid in full are considered to be
substantially lower. If the debtor starts making payments again on a nonperforming loan, it
becomes a re-performing loan, even if the debtor has not caught up on all the missed
payments.

Net NPL (Non-performing Loan)

Bank nonperforming loans to total gross loans are the value of nonperforming loans
divided by the total value of the loan portfolio (including nonperforming loans before the
deduction of specific loan-loss provisions). The loan amount recorded as nonperforming should
be the gross value of the loan as recorded on the balance sheet, not just the amount that is
overdue.
ROA (Return on Asset)
An indicator of how profitable a company is relative to its total assets. ROA gives an idea
as to how efficient management is at using its assets to generate earnings. Calculated by
dividing a company's annual earnings by its total assets, ROA is displayed as a percentage.
Sometimes this is referred to as return on investment.

ROE (Return on Equity)

The amount of net income returned as a percentage of shareholders equity. Return on
equity measures a corporation's profitability by revealing how much profit a company
generates with the money shareholders have invested.
ROE is expressed as a percentage and calculated as:
Return on Equity = Net Income/Shareholder's Equity

The ROE is useful for comparing the profitability of a company to that of other firms in the same
industry.
There are several variations on the formula that investors may use:
1. Investors wishing to see the return on common equity may modify the formula above
by subtracting preferred dividends from net income and subtracting preferred equity
from shareholders' equity, giving the following: return on common equity (ROCE) = net
income - preferred dividends / common equity.
2. Return on equity may also be calculated by dividing net income by average
shareholders' equity. Average shareholders' equity is calculated by adding the
shareholders' equity at the beginning of a period to the shareholders' equity at period's
end and dividing the result by two.
3. Investors may also calculate the change in ROE for a period by first using the
shareholders' equity figure from the beginning of a period as a denominator to
determine the beginning ROE. Then, the end-of-period shareholders' equity can be used
 as the denominator to determine the ending ROE. Calculating both beginning and
ending ROEs allows an investor to determine the change in profitability over the period.

NIM (Net Interest Margin)

A performance metric that examines how successful a firm's investment decisions are
compared to its debt situations. A negative value denotes that the firm did not make an optimal
decision, because interest expenses were greater than the amount of returns generated by
investments.
Calculated as:

Operating Expenses to Operating Revenues

A measure of what it costs to operate a piece of property compared to the income that
the property brings in. The operating expense ratio is calculated by dividing a property's
operating expense by its gross operating income. Investors using the ratio can further compare
each type of expense, such as utilities, insurance, taxes and maintenance, to the gross
operating income, as well as the sum of all expenses to the gross operating income.

The operating expense ratio is a useful tool when comparing the expenses of similar properties.
If a particular piece of property has a much higher OER for a particular expense, such as
maintenance, an investor should see that as a red flag and should look deeper into why
maintenance expenses are so much higher than comparable properties.
LDR (Loan to Deposit) Ratio

A commonly used statistic for assessing a bank's liquidity by dividing the banks total
loans by its total deposits. This number, also known as the LTD ratio, is expressed as a
percentage. If the ratio is too high, it means that banks might not have enough liquidity to
cover any unforeseen fund requirements; if the ratio is too low, banks may not be earning as
much as they could be.

COMPLIANCE

Legal Lending Limit

The aggregate maximum dollar amount that a single bank can lend to a given borrower. The
legal limits differ for different types of banks. The Financial Institutions Act of 1989 mandated
that all savings and loan institutions must adhere to the same limits set forth for national banks.

1. Related Parties
2. Non related parties

Calculation of percentage lending in excess of Legal Lending Limit (LLL) is done based on the
LLL policy (Bank Indonesia Policy No: 7/3/PBI/2005 about Legal Lending Limit (LLL). Excess LLL is
the difference between the percentages of LLL allowed the percentage of Provision of Funds on
Bank Capital on the date of the report and do not include Violation of the LLL.

Related parties are individuals or companies / entities which have a control and/or
relationship to the Bank, either directly or indirectly, through the relationship of ownership,
management, or finance. Non related parties are other parties exclude the related parties.

Reserve Requirement (Rupiahs and Foreign Currency)

1. Reserve Requirement (Rupiah)

2. Reserve Requirement (Foreign currency)

The calculation of percentage reserve requirement in current period is conducted based on

Reserve Requirement policy (Bank Indonesia Policy No: 12/19/PBI/2010 about Reserve
Requirement on Bank Indonesia in Rupiahs and Foreign Currency).

Reserve requirement is the minimum amount of funds that must be maintained by the Bank
in the amount set by Bank Indonesia at a certain percentage of third parties funds, either in
rupiahs nor foreign currency.
 Perhitungan Rasio Keuangan
Juni 2015

PT BANK RAKYAT INDONESIA (PERSERO), Tbk

(Dalam Prosentase)

Komponen Modal Juni 2015 Juni 2014

I. Rasio Kinerja

1. Kewajiban Penyediaan Modal Minimum (KPMM) 20.41 18.10

2. Aset produktif bermasalah dan aset non produktif bermasalah terhadap total aset produktif
1.53 1.40
dan aset non produktif

3. Aset produktif bermasalah terhadap total aset produktif 1.81 1.68

4. Cadangan kerugian penurunan nilai (CKPN) aset keuangan terhadap aset produktif 2.56 3.06

5. NPL gross 2.33 1.97

6. NPL net 0.66 0.57

7. Return on Asset (ROA) 3.91 4.89

8. Return on Equity (ROE) 29.22 30.94

9. Net Interest Margin (NIM) 7.88 8.93

10. Biaya Operasional terhadap Pendapatan Operasional (BOPO) 69.26 63.77

11. Loan to Deposit Ratio (LDR) 87.87 94.00

II. Kepatuhan (Compliance)

1. a. Persentase Pelanggaran BMPK

i. Pihak terkait 0.00 0.00

ii. Pihak tidak terkait 0.00 0.00

b. Persentase Pelampauan BMPK

i. Pihak terkait 0.00 0.00

ii. Pihak tidak terkait 0.00 0.00

2. Giro Wajib Minimum (GWM)

a. GWM Utama Rupiah 8.02 8.02

b. GWM Valuta asing 8.01 8.05

3. Posisi Devisa Neto (PDN) secara keseluruhan 9.31 2.87