Bank Indonesia: Annual Financial Statements 2021

Transcription

1. LAPORAN KEUANGAN TAHUNAN BANK INDONESIA TAHUN 2021 BANK INDONESIA ANNUAL FINANCIAL STATEMENTS 2021
2. ii
3. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Daftar Isi Table of Contents v Pernyataan Manajemen Statement of Responsibilities of the Board of Governors ix Laporan Hasil Pemeriksaan atas Laporan Keuangan Auditor Report on the Financial Statements 01 Laporan Posisi Keuangan Statement of Financial Position 03 Laporan Surplus Defisit Statement of Surplus Deficit 05 Catatan atas Laporan Keuangan Notes to Financial Statements 07 A . Informasi Umum General Information 37 B. Ikhtisar Kebijakan Akuntansi yang Signifikan Summary of Significant Accounting Policies 66 C. Manajemen Risiko Risk Management 69 D. Perincian Pos Laporan Keuangan Details of Financial Statements 98 E. Transaksi dengan Pihak Berelasi Related Party Transactions 99 F. Komitmen dan Kontinjensi Commitments and Contingencies 106 G. Informasi Lain Other Information 109 Lampiran: Appendices: 111 Lampiran 1: Struktur Organisasi Bank Indonesia Appendix 1: Organizational Structure of Bank Indonesia 113 Lampiran 2: Daftar Singkatan Appendix 2: List of Abbreviations iii
4. iv
5. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 PERNYATAAN MANAJEMEN TENTANG TANGGUNG JAWAB ATAS LAPORAN KEUANGAN BANK INDONESIA PADA TANGGAL DAN UNTUK TAHUN YANG BERAKHIR TANGGAL 31 DESEMBER 2021 STATEMENT OF RESPONSIBILITIES OF THE BOARD OF GOVERNORS IN RELATION TO THE FINANCIAL STATEMENTS OF BANK INDONESIA AS AT AND FOR THE YEAR ENDED 31 DECEMBER 2021 Sesuai Pasal 61 Undang-Undang Nomor 23 Tahun 1999 Pursuant to the Article 61 of Act Number 23 of 1999 on tentang Bank Indonesia sebagaimana diubah beberapa Bank Indonesia , as amended several times and last by Act kali, terakhir dengan Undang-Undang Nomor 6 Tahun 2009, Number 6 of 2009, we hereby declare that: dengan ini kami menyatakan bahwa: 1. Kami bertanggung jawab atas penyusunan dan penyajian Laporan Keuangan Bank Indonesia; 1. We are responsible for the preparation and presentation of the Financial Statements of Bank Indonesia; 2. Laporan Keuangan Bank Indonesia telah disusun dan 2. The Financial Statements of Bank Indonesia have been disajikan dengan wajar sesuai dengan Kebijakan prepared and presented fairly in accordance with Bank Akuntansi Keuangan Bank Indonesia; Indonesia Financial Accounting Policies; 3. Kami bertanggung jawab atas sistem pengendalian 3. We are responsible for Bank Indonesia's internal control intern Bank Indonesia yang didesain untuk memperoleh system designed to provide reasonable assurance as to keyakinan yang memadai terhadap integritas dan the integrity and reliability of the Financial Statements reliabilitas Laporan Keuangan Bank Indonesia. of Bank Indonesia. Demikian pernyataan ini dibuat dengan sebenarnya. Thus this statement is made truthfully. Jakarta, 26 April 2022 Jakarta, April 26, 2022 Perry Warjiyo Destry Damayanti Gubernur Bank Indonesia Deputi Gubernur Senior Governor of Bank Indonesia Senior Deputy Governor v
6. vi
7. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Laporan Hasil Pemeriksaan atas Laporan Keuangan Auditor Report on the Financial Statements vii
8. viii
9. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA The Audit Board of the Republic of Indonesia LAPORAN HASIL PEMERIKSAAN ATAS LAPORAN KEUANGAN Auditor Report on the Financial Statements Laporan atas Laporan Keuangan Report on the Financial Statements Berdasarkan Undang-Undang Nomor 15 Tahun 2004 Pursuant to Act Number 15 of 2004 concerning the tentang Pemeriksaan Pengelolaan dan Tanggung Jawab State Financial Management and Accountability Audit , Act Keuangan Negara, Undang-Undang Nomor 15 Tahun 2006 Number 15 of 2006 concerning the Audit Board, and Act tentang Badan Pemeriksa Keuangan, dan Undang-Undang Number 23 of 1999 concerning Bank Indonesia as last Nomor 23 Tahun 1999 tentang Bank Indonesia sebagai- amended by Act Number 6 of 2009, the Audit Board of the mana telah diubah terakhir dengan Undang-Undang Republic of Indonesia (BPK) has performed an audit on Bank Nomor 6 Tahun 2009, Badan Pemeriksa Keuangan (BPK) Indonesia's Annual Financial Statements, comprising Bank telah memeriksa Laporan Keuangan Tahunan Bank Indonesia's Statement of Financial Position as at December Indonesia, yang terdiri dari Laporan Posisi Keuangan Bank 31, 2021, Statement of Surplus Deficit for the year then Indonesia tanggal 31 Desember 2021, Laporan Surplus ended, and Notes to the Financial Statements. Defisit untuk tahun yang berakhir pada tanggal tersebut, dan Catatan atas Laporan Keuangan. Tanggung Jawab Bank Indonesia atas Laporan Bank Indonesia's Responsibility for the Financial Keuangan Statements Bank Indonesia bertanggung jawab atas penyusunan Bank Indonesia is responsible for the preparation and dan penyajian wajar laporan keuangan sesuai dengan fair presentation of its financial statements in conformity Kebijakan Akuntansi Keuangan Bank Indonesia, dan with Bank Indonesia Financial Accounting Policies, with pengendalian intern yang memadai untuk menyusun reasonable internal control to prepare financial statements laporan keuangan yang bebas dari kesalahan penyajian that are free of material misstatements, whether arising material, baik yang disebabkan oleh kecurangan maupun from fraud or errors. kesalahan. ix
10. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Tanggung Jawab BPK BPK 's Responsibility Tanggung jawab BPK adalah untuk menyatakan suatu BPK is responsible for stating the opinion on financial opini atas laporan keuangan berdasarkan Pemeriksaan statements based on BPK Audit. BPK conducts an audit in BPK. BPK melaksanakan pemeriksaan berdasarkan accordance with the State Financial Audit Standards. The Standar Pemeriksaan Keuangan Negara. Standar tersebut standards require BPK to comply with its Code of Ethics, as mengharuskan BPK mematuhi Kode Etik BPK, serta well as to plan and perform an audit to obtain reasonable merencanakan dan melaksanakan pemeriksaan untuk assurances that the financial statements are free of material memperoleh keyakinan yang memadai apakah laporan misstatements. keuangan tersebut bebas dari kesalahan penyajian material. Suatu pemeriksaan meliputi pengujian bukti-bukti An audit includes evidence examination that supports yang mendukung angka-angka dan pengungkapan dalam the figures as well as their disclosures in the financial laporan keuangan. Prosedur yang dipilih mendasarkan statements. The exercised procedures represent professional pada pertimbangan profesional pemeriksa, termasuk judgments of the Auditors, including assessment on the risks penilaian risiko salah saji yang material dalam laporan of material misstatement in the financial statements, keuangan, baik yang disebabkan oleh kecurangan maupun whether arising from frauds or errors. In performing risk kesalahan. Dalam melakukan penilaian risiko, Pemeriksa assessment, the Auditors consider internal control relevant mempertimbangkan pengendalian intern yang relevan to the preparation and fair presentation of Bank Indonesia's dengan penyusunan dan penyajian wajar laporan keuangan financial statements in order to design audit procedures Bank Indonesia untuk merancang prosedur pemeriksaan that are appropriate with the circumstances, but not for the yang tepat sesuai dengan kondisi yang ada, tetapi bukan purpose of stating an opinion on the effectiveness of Bank untuk tujuan menyatakan opini atas efektivitas pengendalian Indonesia's internal control. BPK audit also includes an intern Bank Indonesia. Pemeriksaan yang dilakukan BPK evaluation on the appropriateness of accounting principles juga mencakup evaluasi atas ketepatan kebijakan akuntansi applied and the reasonableness of accounting estimates yang digunakan dan kewajaran estimasi akuntansi yang made by Bank Indonesia, as well as the evaluation on the dibuat oleh Bank Indonesia, serta evaluasi atas penyajian overall presentation of financial statements. laporan keuangan secara keseluruhan. BPK yakin bahwa bukti pemeriksaan yang telah BPK believes that the audit evidence which has been diperoleh adalah cukup dan tepat, sebagai dasar untuk obtained is sufficient and appropriate to provide a basis to menyatakan opini BPK. state the opinion. Opini Opinion Menurut opini BPK, laporan keuangan yang disebut In our opinion, the accompanying financial statements di atas, menyajikan secara wajar, dalam semua hal yang presents fairly, in all material respects, financial position of material, posisi keuangan Bank Indonesia tanggal 31 Bank Indonesia as at December 31, 2021, and surplus deficit Desember 2021, dan surplus defisit untuk tahun yang for the year then ended, in accordance with Bank Indonesia berakhir pada tanggal tersebut, sesuai dengan Kebijakan Financial Accounting Policies. Akuntansi Keuangan Bank Indonesia. x
11. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Penekanan Suatu Hal Emphasis of Matter BPK menekankan pada Catatan D .2.1 atas Laporan BPK draws attention to Note D.2.1 of Financial Keuangan, Bank Indonesia mencatat aset keuangan dalam Statements, that Bank Indonesia recorded its financial assets bentuk SUN seri VR 0034 s.d. 0073 senilai Rp612,56 triliun in the form of Government Bonds (SUN) series VR 0034 to yang dibeli di pasar perdana sesuai Keputusan Bersama 0073 amounting to IDR612.56 trillion which were purchased II dan III dalam rangka implementasi UU Nomor 2 Tahun from the primary market in accordance with Joint Decision 2020. SUN tersebut hanya dapat digunakan untuk operasi II and III as part of the implementation of Act Number 2 of moneter dan akan dimiliki Bank Indonesia hingga jatuh 2020. The use of these SUN is solely intended for monetary tempo. Opini BPK tidak dimodifikasi sehubungan dengan operations and they shall remain under Bank Indonesia's hal tersebut. possession until their due dates. The opinion of BPK has not been modified in this regard. Laporan atas SPI dan Kepatuhan Reports on Internal Control System and Compliance Untuk memperoleh keyakinan yang memadai atas To obtain reasonable assurances on the fairness of kewajaran laporan keuangan tersebut, BPK melakukan the financial statements, BPK performed an audit of internal pemeriksaan atas sistem pengendalian intern dan control system and compliance with the provisions of laws kepatuhan terhadap ketentuan peraturan perundang- and regulations. The Audit Findings on Internal Control System undangan. Laporan Hasil Pemeriksaan atas Sistem and Compliance with the Provisions of Laws and Regulations Pengendalian Intern dan Kepatuhan terhadap Ketentuan are presented in Report Number 21.b/LHP/XV/04/2022 dated Peraturan Perundang-undangan disajikan dalam Laporan April 27, 2022, which is an inseparable part of this report. Nomor 21.b/LHP/XV/04/2022 tanggal 27 April 2022, yang merupakan bagian tidak terpisahkan dari laporan ini. Jakarta, 27 April 2022 Jakarta, April 27, 2022 BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA Penanggung Jawab Pemeriksaan Auditor in Charge Signed Laode Nusriadi CA, Ak, CSFA, CPA, ACPA, CFrA Register Negara Akuntan Nomor RNA-8888 State-Registered Accountant Number RNA-8888 xi
12. xii
13. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Laporan Keuangan Financial Statements xiii
14. xiv
15. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 BANK INDONESIA LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION Per 31 Desember 2021 dan 31 Desember 2020 As at December 31 , 2021 and December 31, 2020 (Dalam Jutaan Rupiah) (In IDR Million) Uraian Catatan 31 Desember 2021 31 Desember 2020 Notes December 31, 2021 December 31, 2020 ASET Description ASSETS 1. Emas 65.644.171 67.378.467 B.10, D.2 3.160.910.897 2.797.737.239 B.10.2, B.10.9, D.2.1 1.194.558.959 928.373.325 B.8, B.10.9, D.1 2. Aset Keuangan untuk Pelaksanaan Kebijakan Moneter 2.1. Surat Berharga dan Tagihan 2. Financial Assets Related to Monetary Policy Implementation dalam Rupiah 2.2. Surat Berharga dan Tagihan 1. Gold 2.1. Securities Held and Claims Denominated in Rupiah B.10.4, B.10.9, D.2.2 88.868.113 56.036.087 berbasis Syariah dalam 2.2. Sharia-based Securities Held and Claims Denominated in Rupiah Rupiah 2.3. Surat Berharga dan B.10.3, B.10.9, D.2.3 1.877.483.825 1.813.327.827 Tagihan dalam Valuta 2.3. Securities Held and Claims Denominated in Foreign Asing Currencies 3. Hak Tarik Khusus di Lembaga B.11, D.3 127.146.643 38.655.920 B.10.9, B.12, B.13, D.4 98.917.780 109.587.787 B.12.1, D.4.1 98.917.780 109.587.787 - - 29.305.625 31.475.396 2.544.416 2.436.388 3. Receivables from the IMF Keuangan Internasional 4. Tagihan 4.1. Kepada Pemerintah 4.2. Kepada Bank B.13, D.4.2 5. Aset Non Kebijakan B.10.9, B.14, B.15, D.5 5.1. Penyertaan B.14, D.5.1 4. Claims 4.1. Claims on Government 4.2. Claims on Banks 5. Other Assets 5.1. Participating Interest in Domestic and International Institutions 5.2. Aset Keuangan Non Kebijakan B.10.9, B.15, D.5.2 3.957.837 3.981.020 B.16, D.5.3 22.803.372 25.057.988 3.481.925.116 3.044.834.809 5.2. Other Financial Assets Lainnya 5.3. Aset Tetap dan Lainnya TOTAL ASET 5.3. Fixed Assets and Other Assets TOTAL ASSETS Lihat Catatan atas Laporan Keuangan terlampir, yang merupakan bagian tidak terpisahkan dari Laporan Keuangan. See accompanying Notes to Financial Statements which are an integral part of the Financial Statements. 01
16. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 BANK INDONESIA LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION Per 31 Desember 2021 dan 31 Desember 2020 As at December 31 , 2021 and December 31, 2020 (Dalam Jutaan Rupiah) (In IDR Million) Uraian Catatan 31 Desember 2021 31 Desember 2020 Notes December 31, 2021 December 31, 2020 LIABILITAS Description LIABILITIES 1. Uang Dalam Peredaran B.9, D.6 959.829.854 898.887.004 2. Liabilitas Keuangan untuk B.10, D.7 1.688.008.160 1.330.494.036 Pelaksanaan Kebijakan Moneter 1. Currency in Circulation 2. Financial Liabilities Related to Monetary Policy Implementation 2.1. Giro Bank B.10.2, D.7.1 490.194.341 305.028.493 2.1. Bank Demand Deposits 2.2. Surat Berharga yang B.10.2, D.7.2 785.864.637 679.302.256 2.2. Securities Issued and Diterbitkan dan Utang dalam Liabilities Denominated in Rupiah Rupiah 2.3. Surat Berharga yang B.10.4, D.7.3 104.429.638 74.010.901 Diterbitkan dan Utang berbasis and Liabilities Denominated in Syariah dalam Rupiah 2.4. Surat Berharga yang 2.3. Sharia-based Securities Issued Rupiah B.10.3, D.7.4 299.737.639 261.995.847 2.4. Securities Issued and Liabilities Diterbitkan dan Utang dalam Denominated in Foreign Valuta Asing Currency 2.5. Surat Berharga yang B.10.4, D.7.5 7.781.905 10.156.539 Diterbitkan dan Utang berbasis and Liabilities Denominated in Syariah dalam Valuta Asing Foreign Currency B.11.2, D.8 128.607.267 40.232.632 B.12.2, D.9 281.347.026 315.895.605 4.1. Giro B.12.2, D.9 279.727.188 314.184.297 4.2. Lainnya 3. Alokasi Hak Tarik Khusus dari Lembaga Keuangan Internasional 4. Liabilitas Keuangan kepada 2.5. Sharia-based Securities Issued 3. Counterpart of Special Drawing Rights Allocated by the IMF Pemerintah 4. Financial Liabilities to Government B.12.2, D.9 1.619.838 1.711.308 5. Kewajiban Non Kebijakan B.17, D.10 18.976.700 18.862.704 6. Selisih Revaluasi B.18, D.11 147.327.143 201.809.405 7. Modal B.19, D.12 3.726.349 3.726.349 4.1. Demand Deposits 4.2. Others 5. Other Liabilities 6. Revaluation Reserves 7. Capital B.19, D.13 254.102.617 234.927.074 8.1. Cadangan Umum B.19.2, D.13 205.119.038 178.311.205 8.2. Cadangan Tujuan B.19.2, D.13 29.808.036 30.330.641 8.2. Statutory Reserves 8.3. Surplus (Defisit) Tahun Berjalan B.19.2, D.13 19.175.543 26.285.228 8.3. Current Year Surplus (Deficit) 3.481.925.116 3.044.834.809 8. Akumulasi Surplus (Defisit) TOTAL LIABILITAS 8. Accumulated Surplus (Deficit) 8.1. General Reserves TOTAL LIABILITIES Lihat Catatan atas Laporan Keuangan terlampir, yang merupakan bagian tidak terpisahkan dari Laporan Keuangan. See accompanying Notes to Financial Statements which are an integral part of the Financial Statements. 02
17. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 BANK INDONESIA LAPORAN SURPLUS DEFISIT STATEMENT OF SURPLUS DEFICIT Periode 1 Januari s .d. 31 Desember 2021 For the Period of January 1 to December 31, 2021 dan 1 Januari s.d. 31 Desember 2020 and January 1 to December 31, 2020 (Dalam Jutaan Rupiah) (In IDR Million) Uraian Catatan Notes 1 Januari s.d. 1 Januari s.d. 31 Desember 2021 31 Desember 2020 Description January 1 to January 1 to December 31, 2021 December 31, 2020 PENGHASILAN REVENUES D.15 94.487.701 85.742.741 1.1. Pendapatan Bunga B.20, D.15 57.047.711 55.664.198 1.2. Pendapatan Imbalan B.21, D.15 5.567.930 2.192.005 1.2. Income from Sharia-based 1.3. Pendapatan Bunga - Surat B.22, D.15 13.110.526 3.208.987 1.3. Interest Income - Government 1. Pelaksanaan Kebijakan Moneter 1. Monetary Policy Implementation 1.1. Interest Income Transactions Berharga Negara Pemulihan Securities - National Economic Ekonomi Nasional 1.4. Pendapatan Bunga - Surat Recovery B.23, D.15 174.408 - 1.4. Interest Income - Government Berharga Negara dalam rangka Securities - Healthcare and Kesehatan dan Kemanusiaan Social Assistance 1.5. Transaksi Aset Keuangan B.24, D.15 12.864.547 3.111.661 1.6. Selisih Kurs Transaksi Valuta B.25, D.15 5.646.702 21.447.691 1.5. Net Result of Financial Transactions Asing 1.6. Net Result of Foreign Currency Transactions 75.877 118.199 2. Pengelolaan Sistem Pembayaran B.26, D.16 D.15 188.257 236.985 3. Pengaturan dan Pengawasan B.27, D.17 3.347 1.807 B.28, D.18 104.183 114.528 4. Income from Loans and 1.601.871 909.216 5. Other Income 96.385.359 87.005.277 TOTAL REVENUES 1.7. Lainnya 1.7. Others 2. Payment System Services 3. Macroprudential Supervision Makroprudensial 4. Pendapatan dari Penyediaan Pendanaan Financing 5. Pendapatan Lainnya JUMLAH PENGHASILAN D.19 Lihat Catatan atas Laporan Keuangan terlampir, yang merupakan bagian tidak terpisahkan dari Laporan Keuangan. See accompanying Notes to Financial Statements which are an integral part of the Financial Statements. 03
18. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 BANK INDONESIA LAPORAN SURPLUS DEFISIT STATEMENT OF SURPLUS DEFICIT Periode 1 Januari s .d. 31 Desember 2021 For the Period of January 1 to December 31, 2021 dan 1 Januari s.d. 31 Desember 2020 and January 1 to December 31, 2020 (Dalam Jutaan Rupiah) (In IDR Million) Uraian Catatan Notes 1 Januari s.d. 1 Januari s.d. 31 Desember 2021 31 Desember 2020 Description January 1 to January 1 to December 31, 2021 December 31, 2020 BEBAN EXPENSES D.20 28.441.393 26.840.373 1.1. Beban Bunga B.20, D.20 24.936.342 23.620.896 1.2. Beban Imbalan B.21, D.20 2.586.260 2.446.419 918.791 773.058 1. Pelaksanaan Kebijakan Moneter 1. Monetary Policy Implementation 1.1. Interest Expenses 1.2. Expenses from Sharia-based Transactions D.20 1.3. Lainnya 2. Pengelolaan Sistem Pembayaran B.26, D.21 3.828.021 3.690.294 3. Pengaturan dan Pengawasan B.27, D.22 424.013 414.691 B.29, D.23 26.363.212 10.608.830 1.3. Other Expenses 2. Payment System Services 3. Macroprudential Supervision Makroprudensial 4. Hubungan Keuangan dengan Pemerintah 4. Financial Relationships with the Government 4.1. Remunerasi Kepada B.29.1, D.23.1 7.331.190 6.202.533 4.1. Remuneration on Government B.29.2, D.23.2 13.110.526 3.208.987 4.2. Burden-sharing Cost of Pemerintah 4.2. Beban Kontribusi Surat Demand Deposits Berharga Negara Government Securities Issued Pemulihan Ekonomi Nasional for Public Goods Funding Public Goods 4.3. Beban Kontribusi Surat B.29.3, D.23.3 5.773.696 1.197.310 4.3. Burden-sharing Cost of Berharga Negara Government Securities Issued Pemulihan Ekonomi Nasional for Non-Public Goods Funding Non-Public Goods 4.4. Beban Kontribusi Surat B.29.4, D.23.3 147.800 - 4.4. Burden-sharing Cost of Berharga Negara Government Securities Issued dalam rangka Kesehatan 5. Beban Umum dan Lainnya for Healthcare Funding D.24 11.843.787 11.185.346 5. General and Administrative Expenses JUMLAH BEBAN 70.900.426 52.739.534 TOTAL EXPENSES SURPLUS (DEFISIT) SEBELUM PAJAK 25.484.933 34.265.743 SURPLUS (DEFICIT) BEFORE TAXES 6.309.390 7.980.515 19.175.543 26.285.228 PAJAK B.31, D.14 SURPLUS (DEFISIT) SETELAH PAJAK TAXES SURPLUS (DEFICIT) AFTER TAXES Lihat Catatan atas Laporan Keuangan terlampir, yang merupakan bagian tidak terpisahkan dari Laporan Keuangan. See accompanying Notes to Financial Statements which are an integral part of the Financial Statements. 04
19. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Catatan atas Laporan Keuangan Notes to Financial Statements 05
20. 06
21. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 A . INFORMASI UMUM A.1. Pendirian, Status, dan Kedudukan Bank Indonesia A. GENERAL INFORMATION A.1. Establishment, Status, and Domicile of Bank Indonesia Pendirian Bank Indonesia berawal dari nasionalisasi The establishment of Bank Indonesia was marked by De Javasche Bank N.V. yang dilakukan pada bulan the nationalization of De Javasche Bank N.V. in December Desember 1951 berdasarkan Undang-Undang Nomor 24 1951 as stipulated in Act Number 24 of 1951 dated December Tahun 1951 tanggal 6 Desember 1951 tentang Nasionalisasi 6, 1951, concerning the Nationalization of De Javasche Bank De Javasche Bank N.V. Setelah nasionalisasi, Pemerintah N.V. Following this nationalization, the Government and the dan Parlemen menindaklanjuti dengan pembentukan Parliament agreed to establish Bank Indonesia based on Bank Indonesia berdasarkan Undang-Undang Nomor 11 Act Number 11 of 1953 concerning the Principal Act of Bank Tahun 1953 tentang Penetapan Undang-Undang Pokok Indonesia which was ratified on May 19, 1953, announced Bank Indonesia yang disahkan pada tanggal 19 Mei 1953 on June 2, 1953, and came into effect on July 1, 1953. This dan diumumkan pada tanggal 2 Juni 1953 yang mulai Act conferred a special role to Bank Indonesia as the central berlaku pada tanggal 1 Juli 1953. Dalam undang-undang bank of the Republic of Indonesia. tersebut dinyatakan bahwa pendirian Bank Indonesia dimaksudkan untuk bertindak sebagai bank sentral Indonesia. Dinamika kondisi ekonomi, sosial, khususnya politik, Over time, the role of Bank Indonesia as a central berpengaruh terhadap peran Bank Indonesia sebagai bank bank progressively developed due to economic, social, and sentral yang ditandai dengan penggantian maupun particularly political dynamics, with several substitutions perubahan undang-undang mengenai Bank Indonesia, and amendments made to Bank Indonesia Act, as last terakhir dengan Undang-Undang Nomor 6 Tahun 2009 amended by Act Number 6 of 2009 concerning Government tentang Penetapan Peraturan Pemerintah Pengganti Regulation in Lieu of Act Number 2 of 2008 concerning the Undang-Undang Nomor 2 Tahun 2008 tentang Perubahan Second Amendment to Act Number 23 of 1999 on Bank Kedua atas Undang-Undang Nomor 23 Tahun 1999 tentang Indonesia into Act, hereinafter referred to as Bank Indonesia Bank Indonesia menjadi Undang-Undang (UU Bank Act. In addition to the Act, the central bank's substance was Indonesia). Tidak hanya pada tataran undang-undang, also included in the substance of the Fourth Amendment of ihwal bank sentral juga menjadi substansi Perubahan the 1945 Constitution of the Republic of Indonesia (UUD Keempat Undang-Undang Dasar Negara Republik 1945) as stipulated in Article 23D that the State has a central Indonesia Tahun 1945 (UUD 45) sebagaimana dinyatakan bank whose structure, status, power, responsibility, and dalam Pasal 23D bahwa Negara memiliki suatu bank independence are regulated by the Act. sentral yang susunan, kedudukan, kewenangan, tanggung jawab, dan independensinya diatur dengan undangundang. Dengan landasan konstitusional yang jelas dan With a clear-cut constitutional basis, the implementation kuat tersebut maka sebagai implementasi dari amanat of Article 23D of the UUD 1945, the Act conferred Bank UUD 45 Pasal 23D, dalam UU Bank Indonesia juga diatur Indonesia as an independent public entity in the discharge status dan kedudukan Bank Indonesia sebagai lembaga of its duties and exercise of its power, free of interference negara yang independen dalam melaksanakan tugas dan from the Government and/or any other party, as well as kewenangannya, bebas dari campur tangan Pemerintah being a legal entity with an authority to manage its own dan/atau pihak lain. Selain itu, dinyatakan juga status assets excluded from the State Budget. To carry out its tasks 07
22. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Bank Indonesia sebagai badan hukum agar terdapat independently with utmost responsibility , Bank Indonesia kejelasan wewenang Bank Indonesia dalam mengelola is required to be transparent and in compliance with the kekayaan sendiri yang terlepas dari Anggaran Pendapatan principles of public accountability and open for public dan Belanja Negara (APBN). Agar independensi dalam control, including the obligation to prepare financial melaksanakan tugasnya dapat dilaksanakan dengan statements for an audit by the Audit Board of the Republic penuh tanggung jawab, Bank Indonesia dituntut untuk of Indonesia (BPK-RI). Subsequently, the audit results must transparan dan memenuhi prinsip akuntabilitas publik be publicly announced through the mass media. serta terbuka bagi pengawasan oleh masyarakat, termasuk kewajiban untuk menyusun laporan keuangan yang disampaikan kepada Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI) guna dilakukan pemeriksaan. Selanjutnya hasil pemeriksaan tersebut wajib diumumkan kepada publik melalui media massa. Adapun kedudukan Bank Indonesia sebagaimana As stipulated in the Bank Indonesia Act, the domicile ditetapkan dalam UU Bank Indonesia tersebut di atas of Bank Indonesia is in the Capital City of the Republic of adalah di Ibukota Negara Republik Indonesia. Indonesia. A.2. Tujuan dan Tugas Bank Indonesia A.2. Objective and Duties of Bank Indonesia Pasal 7 UU Bank Indonesia mengatur bahwa tujuan Pursuant to Article 7 of Bank Indonesia Act, the Bank Indonesia adalah mencapai dan memelihara ke- objective of Bank Indonesia is to achieve the stability of stabilan nilai Rupiah. Untuk mencapai tujuan sebagaimana Rupiah value. To achieve this objective, Bank Indonesia has diatur dalam Pasal 7 UU Bank Indonesia tersebut, Bank 3 (three) duties as stipulated in Article 8 of Bank Indonesia Indonesia mempunyai 3 (tiga) tugas yang diatur dalam Act as follows: Pasal 8 UU Bank Indonesia yaitu sebagai berikut: 1. Menetapkan dan melaksanakan kebijakan moneter; 1. Formulating and implementing monetary policy; 2. Mengatur dan menjaga kelancaran sistem pembayaran; 2. Regulating and ensuring smooth payment system; 3. Mengatur dan mengawasi bank. 3. Regulating and supervising banks. Dengan diundangkannya Undang-Undang Nomor Following the promulgation of Act Number 21 of 2011 21 Tahun 2011 tentang Otoritas Jasa Keuangan (UU concerning Financial Services Authority, hereinafter referred Otoritas Jasa Keuangan) pada tanggal 22 November 2011, to as Financial Services Authority Act, on November 22, Pasal 6 huruf a UU Otoritas Jasa Keuangan mencabut 2011, Article 6 item a of Financial Services Authority Act tugas Bank Indonesia yang diatur dalam Pasal 8 huruf c revoked Bank Indonesia's functions as stipulated in Article UU Bank Indonesia. Pasal 6 huruf a UU Otoritas Jasa 8 item c. The provision of Article 6 item a of Financial Services Keuangan mengatur mengenai pengalihan fungsi, tugas, Authority Act stipulates the transfer of functions, duties, dan wewenang pengaturan dan pengawasan kegiatan and authorities of regulation and supervision over financial jasa keuangan di sektor perbankan, yang dilaksanakan services in the banking sector effective since December sejak tanggal 31 Desember 2013. Selain itu lebih lanjut 31, 2013. Furthermore, in the Elucidation of Article 7 in Penjelasan Pasal 7 juncto Pasal 69 ayat (1) huruf a UU conjunction with Article 69(1)(a) of Financial Services Otoritas Jasa Keuangan menegaskan bahwa pengaturan Authority Act, it is reiterated that microprudential regulation dan pengawasan kegiatan jasa keuangan di sektor and supervision over the financial service activities in the perbankan yang menjadi tugas dan wewenang Otoritas banking sector shall be the duty and authority of Financial Jasa Keuangan yaitu dari aspek mikroprudensial. Adapun Services Authority. Meanwhile, the macroprudential 08
23. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 lingkup pengaturan dan pengawasan dari aspek regulation and supervision shall be the duty and authority makroprudensial merupakan tugas dan wewenang Bank of Bank Indonesia . Indonesia. Berkenaan dengan adanya pembagian tugas In regards to the separation of duties and authorities dan wewenang terkait pengaturan dan pengawasan concerning macroprudential and micro-prudential makroprudensial dan mikroprudensial, UU Otoritas Jasa regulation and supervision, Financial Services Authority Act Keuangan telah mengatur tentang koordinasi dan kerja stipulates that the coordination and cooperation between sama antara otoritas makroprudensial dan mikroprudensial macroprudential and micro-prudential authorities, as sebagaimana dimaksud dalam Pasal 39, Pasal 40, dan stipulated in Article 39, Article 40, and Article 43 including Pasal 43, yaitu di antaranya mencakup: as follows: a. Koordinasi dalam membuat peraturan pengawasan di a. Coordination on formulating banking supervisory bidang perbankan, antara lain kewajiban pemenuhan regulations on minimum capital requirements for banks, modal minimum bank, sistem informasi perbankan integrated banking information system, policies on yang terpadu, kebijakan penerimaan dana dari luar receiving fund from overseas, receiving fund in foreign negeri, penerimaan dana valuta asing, dan pinjaman currencies, commercial foreign borrowings, banking komersial luar negeri, produk perbankan, transaksi products, derivative transactions, other banking derivatif, kegiatan usaha bank lainnya, penentuan activities, determining banking institutions that fit into institusi bank yang masuk kategori systemically the category of a systemically important bank, and other important bank, dan data lain yang dikecualikan dari data exempted from information confidentiality; ketentuan tentang kerahasiaan informasi; b. Koordinasi dan kerja sama dalam pelaksanaan b. Coordination and cooperation on the implementation pemeriksaan bank oleh Bank Indonesia dalam rangka of bank supervision by Bank Indonesia related to its melaksanakan fungsi, tugas, dan wewenangnya; dan functions, duties, and authorities; and c. Koordinasi dan kerja sama dalam rangka pertukaran c. Coordination and cooperation on information exchange. informasi. Bank Indonesia memiliki urgensi untuk tetap Bank Indonesia has the urgency in retaining the dapat memiliki tugas dan kewenangan mengatur bank, regulatory duties and authority within the banking sector, mengingat peranan strategis bank sebagai sarana transmisi in view of banking sector's strategic roles as monetary policy kebijakan moneter, penyelenggara jasa sistem pembayaran, transmission channels, operator of payment system services, dan lembaga yang memengaruhi stabilitas sistem and their influences on financial system stability. Moreover, keuangan. Pengaturan dan pengawasan bank oleh Bank Bank Indonesia's regulatory and supervisory authority in Indonesia dilakukan dalam rangka pelaksanaan tugas the banking sector affirms its duties in monetary, payment Bank Indonesia di bidang moneter, sistem pembayaran, system and macroprudential areas, in pursuant to the Acts, dan makroprudensial yang dilandaskan pada undang- including Foreign Exchange Activities and Exchange Rate undang, antara lain Undang-Undang Lalu Lintas Devisa System Act; Funds Transfer Act; Prevention and Eradication dan Sistem Nilai Tukar, Undang-Undang Transfer Dana, of Money Laundering Act; Currency Act; and Prevention and Undang-Undang Pencegahan dan Pemberantasan Tindak Resolution of Financial System Crisis Act. Pidana Pencucian Uang, Undang-Undang Mata Uang, serta Undang-Undang Pencegahan dan Penanganan Krisis Sistem Keuangan. Selain hal-hal tersebut di atas, pandemi Corona Virus Additionally, in regards to the Corona Virus Disease Disease 2019 (COVID-19) telah membawa dampak pada 2019 (COVID-19) pandemic that has slowed down national 09
24. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 melambatnya pertumbuhan ekonomi nasional . Oleh economic growth, Bank Indonesia in association with the karena itu, Bank Indonesia turut berperan dalam Government and the Financial Stability System Committee mendukung usaha Pemerintah melakukan mitigasi (KSSK) has taken a number of initiatives in mitigating the bersama termasuk dengan Komite Stabilitas Sistem impact of the pandemic by exercising forward looking Keuangan (KSSK) untuk melakukan tindakan antisipasi measures in order to maintain the stability of financial (forward looking) dalam rangka menjaga stabilitas sektor sector. Bank Indonesia's role in this regard is based on Act keuangan. Peran Bank Indonesia ini dilandaskan pada Number 2 of 2020 concerning the Stipulation of Government tugas yang diberikan kepada Bank Indonesia berdasarkan Regulation in Lieu of Act concerning State Financial Policy Undang-Undang Nomor 2 Tahun 2020 tentang Penetapan and Financial System Stability to Control COVID-19 Pandemic Perpu Pengganti Undang-Undang tentang Kebijakan and/or in Response to Dangerous Threats to the National Keuangan Negara dan Stabilitas Sistem Keuangan untuk Economy and/or the Stability of Financial System to become Penanganan Pandemi COVID-19 dan/atau dalam rangka an Act (Act Number 2 of 2020). Under Article 16 of Act Number Menghadapi Ancaman yang Membahayakan Perekonomian 2 of 2020, Bank Indonesia shall be authorized to: Nasional dan/atau Stabilitas Sistem Keuangan menjadi Undang-Undang (UU Nomor 2 Tahun 2020). Dalam Pasal 16 UU Nomor 2 Tahun 2020 tersebut, diatur bahwa Bank Indonesia diberikan kewenangan untuk: 1. Memberikan pinjaman likuiditas jangka pendek atau 1. Provide short-term liquidity loan or short-term liquidity pembiayaan likuiditas jangka pendek berdasarkan financing based on sharia principles to systemic banks prinsip syariah kepada bank sistemik atau bank selain or banks other than systemic banks; bank sistemik; 2. Memberikan pinjaman likuiditas khusus kepada bank 2. Provide special liquidity loan to systemic banks having sistemik yang mengalami kesulitan likuiditas dan tidak liquidity difficulties and failing to fulfil requirements memenuhi persyaratan pemberian pinjaman likuiditas on provision of short-term liquidity loan or short-term jangka pendek atau pembiayaan likuiditas jangka liquidity financing based on sharia principles, which is pendek berdasarkan prinsip syariah yang dijamin oleh guaranteed by the Government and shall be granted Pemerintah dan diberikan berdasarkan Keputusan based on Decision of KSSK; KSSK; 3. Membeli Surat Utang Negara (SUN) dan/atau Surat 3. Purchase long-term Government Bonds (SUN) and/or Berharga Syariah Negara (SBSN) berjangka panjang Sharia Government Bonds (SBSN) in the primary market di pasar perdana untuk penanganan permasalahan for the purpose of handling issues of financial stability keuangan yang membahayakan perekonomian nasional, which endanger national economy, including SUN termasuk SUN dan/atau SBSN yang diterbitkan dengan and/or SBSN issued for special purposes, specifically tujuan tertentu khususnya dalam rangka pandemi concerning COVID-19 pandemic; COVID-19; 4. Membeli/repurchase agreement (repo) surat berharga 4. Purchase/repurchase government securities owned by negara yang dimiliki Lembaga Penjamin Simpanan (LPS) the Indonesia Deposit Insurance Corporation (LPS) for untuk biaya penanganan permasalahan solvabilitas the purpose of financing the handling of solvability bank sistemik dan bank selain bank sistemik; issues of systemic banks and banks other than systemic banks; 5. Mengatur kewajiban penerimaan dan penggunaan 5. Regulate the obligation concerning the receipt and use devisa bagi penduduk termasuk ketentuan mengenai of foreign exchange for citizens, including provisions penyerahan, repatriasi, dan konversi devisa dalam concerning delivery, repatriation, and conversion of rangka menjaga kestabilan makroekonomi dan sistem foreign exchange for the purpose of maintaining keuangan; dan macroeconomic and financial system stability; and 10
25. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 6 . Memberikan akses pendanaan kepada korporasi/ 6. Provide funding access to corporations/private swasta dengan cara repo SUN atau SBSN yang dimiliki institutions by repurchasing SUN or SBSN held by korporasi/swasta melalui perbankan. corporations/private institutions through banks. A.3. Dewan Gubernur Bank Indonesia A.3. Board of Governors of Bank Indonesia Sesuai dengan UU Bank Indonesia, Bank Indonesia Pursuant to the Bank Indonesia Act, Bank Indonesia dipimpin oleh Dewan Gubernur yang terdiri dari seorang is led by a Board of Governors which comprises a Governor, Gubernur dan seorang Deputi Gubernur Senior, serta a Senior Deputy Governor, and 4 (four) to 7 (seven) Deputy sekurang-kurangnya 4 (empat) orang atau sebanyak- Governors. As at December 31, 2021, the Board of Governors banyaknya 7 (tujuh) orang Deputi Gubernur. Adapun consisted of: susunan Dewan Gubernur pada posisi tanggal 31 Desember 2021 adalah sebagai berikut: Gubernur : Perry Warjiyo Governor : Perry Warjiyo Deputi Gubernur Senior : Destry Damayanti Senior Deputy Governor : Destry Damayanti Deputi Gubernur Deputy Governors : 1. Sugeng : 1. Sugeng 2. Rosmaya Hadi 2. Rosmaya Hadi 3. Dody Budi Waluyo 3. Dody Budi Waluyo 4. Doni Primanto Joewono 4. Doni Primanto Joewono Berdasarkan Pasal 41 UU Bank Indonesia, Gubernur, Under Article 41 of Bank Indonesia Act, the Governor, Deputi Gubernur Senior, dan Deputi Gubernur diusulkan Senior Deputy Governor, and Deputy Governors shall be dan diangkat oleh Presiden dengan persetujuan Dewan proposed and appointed by the President with the approval Perwakilan Rakyat Republik Indonesia (DPR-RI), sedangkan of the House of Representatives of the Republic of Indonesia calon Deputi Gubernur diusulkan oleh Presiden berdasarkan (DPR-RI), while the candidates for Deputy Governor shall rekomendasi dari Gubernur. be proposed by the President based on the Governor's recommendation. A.4. Jumlah Kantor dan Pegawai Bank Indonesia A.4. Offices and Employees of Bank Indonesia Bank Indonesia berkantor pusat di Jalan M.H. Bank Indonesia has its head office at Jalan M.H. Thamrin Nomor 2 Jakarta. Satuan kerja di Bank Indonesia Thamrin Number 2, Jakarta. As at December 31, 2021, Bank per 31 Desember 2021 terdiri dari 29 (dua puluh sembilan) Indonesia had 29 (twenty-nine) departments at the Head satuan kerja di Kantor Pusat, 46 (empat puluh enam) Kantor Office, 46 (forty-six) Domestic Representative Offices Perwakilan Bank Indonesia di dalam wilayah Republik throughout Indonesia and 5 (five) Overseas Representative Indonesia dan 5 (lima) Kantor Perwakilan Bank Indonesia Offices. Bank Indonesia Domestic Representative Offices di luar wilayah Republik Indonesia. Kantor Perwakilan comprise 5 (five) Coordinating and Representative Offices Bank Indonesia di dalam wilayah Republik Indonesia terdiri at Provincial Level, 29 (twenty-nine) Representative Offices atas 5 (lima) Kantor Koordinator dan Kantor Perwakilan at Provincial Level and 12 (twelve) Representative Offices Bank Indonesia Provinsi, 29 (dua puluh sembilan) Kantor at City/Regency Level. Perwakilan Bank Indonesia Provinsi, dan 12 (dua belas) Kantor Perwakilan Bank Indonesia Kota/Kabupaten. Jumlah pegawai Bank Indonesia per 31 Desember As at December 31, 2021, Bank Indonesia maintained 2021 sebanyak 5.294 pegawai, termasuk di antaranya 5,294 employees, including 97 employees who are seconded 11
26. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 97 pegawai yang ditugaskan pada berbagai lembaga , to various agencies, including Indonesian Financial seperti Pusat Pelaporan dan Analisis Transaksi Keuangan, Transaction Reports and Analysis Center, LPS, KSSK, ASEAN+3 LPS, KSSK, ASEAN+3 Macroeconomic Research Office, Macroeconomic Research Office, International Monetary International Monetary Fund (IMF), Perusahaan Umum Fund (IMF), Indonesian State-owned Currency Printing Percetakan Uang Republik Indonesia, Islamic Financial Enterprise, Islamic Financial Service Board, International Service Board, International Islamic Liquidity Management Islamic Liquidity Management (IILM), Presidential Staff (IILM), Kantor Staf Presiden, Kementerian Koperasi dan Office, Ministry of Micro, Small, and Medium Enterprise Usaha Mikro, Kecil, dan Menengah (UMKM), dan Kementerian (MSMEs), and Coordinating Ministry for Economic Affairs. Koordinator Bidang Perekonomian. Adapun Organisasi Bank Indonesia sebagaimana The Organizational Structure of Bank Indonesia is Lampiran 1. presented in Appendix 1. A.5. Modal Bank Indonesia A.5. The Capital of Bank Indonesia Berdasarkan UU Bank Indonesia, modal Bank Pursuant to the Bank Indonesia Act, the capital Indonesia ditetapkan berjumlah sekurang-kurangnya of Bank Indonesia is stipulated to be no less than Rp2.000.000.000.000,00 (dua triliun Rupiah). Modal ini IDR2,000,000,000,000.00 (two trillion Rupiah). The capital harus ditambah sehingga menjadi 10% (sepuluh persen) must be increased so that it reaches 10% (ten percent) of dari seluruh kewajiban moneter, yang dananya berasal total monetary liabilities, using funds from General Reserve dari Cadangan Umum atau hasil revaluasi aset. or proceeds from asset revaluation. Selanjutnya, diatur bahwa surplus dari hasil kegiatan Furthermore, it is stipulated that the surplus resulting Bank Indonesia akan dibagi sebagai berikut: from Bank Indonesia's operation shall be allocated as follows: 1. 30% (tiga puluh persen) untuk Cadangan Tujuan; 1. 30% (thirty percent) for Statutory Reserves; 2. Sisanya dipupuk sebagai Cadangan Umum sehingga 2. The remainder to be accumulated as General Reserves jumlah modal dan Cadangan Umum menjadi 10% so that the sum of capital and General Reserves is 10% (sepuluh persen) dari seluruh kewajiban moneter; dan (ten percent) of total monetary liabilities; and 3. Sisa surplus setelah dikurangi pembagian sebagai- 3. Any remaining surplus after the allocation as referred mana diatur pada butir 1 dan 2 diserahkan kepada to point 1 and 2 above shall be transferred to the Pemerintah. Government. Selama penyelesaian Bantuan Likuiditas Bank While the settlement of Bank Indonesia Liquidity Indonesia (BLBI) belum berakhir, Cadangan Tujuan Assistance (BLBI) has not completed, the Allocation for the ditetapkan sebesar 10% (sepuluh persen). Statutory Reserves is set at 10% (ten percent). Cadangan Umum dipergunakan untuk menambah The General Reserves is used to increase capital or to modal atau menutup defisit Bank Indonesia, sedangkan absorb Bank Indonesia's deficit, while the Statutory Reserves Cadangan Tujuan dipergunakan antara lain untuk biaya is used for replacing and/or revitalizing fixed assets, penggantian dan/atau pembaruan aset tetap, pengadaan equipment procurement, organization and human resources perlengkapan yang diperlukan, serta pengembangan development to support Bank Indonesia's duties and organisasi dan sumber daya manusia dalam melaksanakan authorities as well as the participating interest related to tugas dan wewenang Bank Indonesia serta penyertaan Bank Indonesia's duties. yang diperlukan dalam rangka pelaksanaan tugas Bank Indonesia. 12
27. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 A .6. Dasar Hukum dan Tujuan Laporan Keuangan Bank Indonesia A.6. The Legal Basis and Purpose of Bank Indonesia's Financial Statements Berdasarkan UU Bank Indonesia, selambat-lambatnya Pursuant to the Bank Indonesia Act, Bank Indonesia 30 (tiga puluh) hari setelah berakhirnya tahun anggaran, must complete Bank Indonesia's annual financial statements Bank Indonesia telah menyelesaikan penyusunan laporan within 30 (thirty) days after the end of the fiscal year. keuangan tahunan Bank Indonesia. Bank Indonesia wajib menyampaikan laporan Bank Indonesia has the obligation to submit its annual keuangan tahunan Bank Indonesia kepada BPK-RI untuk financial statements to The Audit Board of The Republic of dilakukan pemeriksaan selambat-lambatnya 7 (tujuh) Indonesia (BPK-RI) within 7 (seven) days after the statements hari setelah laporan tersebut selesai disusun. Hasil are completed. The audit results will subsequently be pemeriksaan BPK-RI tersebut disampaikan kepada DPR- presented to the House of Representatives of Republic of RI. Indonesia (DPR-RI). Tujuan laporan keuangan Bank Indonesia adalah The objective of Bank Indonesia financial statements untuk menunjukkan pencapaian manajemen atau is to demonstrate the achievements of the management or pertanggungjawaban manajemen atas penggunaan the fulfillment of management's responsibilities for the use sumber daya keuangan dalam mencapai dan memelihara of financial resources in achieving and maintaining stability stabilitas nilai Rupiah, yang meliputi informasi tentang of Rupiah value, which includes information about the dampak keuangan dari kebijakan Bank Indonesia terhadap impact of Bank Indonesia's policies on financial position posisi keuangan dan surplus/defisit Bank Indonesia. and surplus/deficit of Bank Indonesia. Penyajian laporan keuangan Bank Indonesia: Presentation of Bank Indonesia's financial statements: 1. Tidak dimaksudkan untuk mengukur pencapaian 1. Is not intended to assess the level of achievement of tujuan Bank Indonesia yaitu mencapai dan memelihara Bank Indonesia's objective, namely achieving and kestabilan nilai Rupiah, karena stabilitas nilai Rupiah maintaining stability of Rupiah value, since it is incapable tidak dapat diukur dalam satuan mata uang. of being assessed solely in monetary terms. 2. Tidak dimaksudkan untuk menyajikan informasi tentang 2. Is not intended to provide information about efficiency efisiensi penggunaan sumber daya dalam mencapai in the use of resources in achieving Bank Indonesia's tujuan Bank Indonesia. Meskipun penggunaan sumber objective. Although the use of resources by Bank daya oleh Bank Indonesia dapat diukur dalam satuan Indonesia may be measured in monetary terms, the mata uang tetapi pencapaian tujuannya tidak dapat achievement of Bank Indonesia's objective is incapable diukur dalam satuan mata uang. Oleh sebab itu, tidak of being assessed in solely monetary terms. Consequently, dapat dilakukan perhitungan efisiensi dalam ukuran the efficiency in the use of financial resources in achieving perbandingan nilai keuangan dari tujuan terhadap the objective of Bank Indonesia cannot be measured. biaya untuk mencapai tujuan tersebut. Adapun dampak keuangan dari upaya Bank Nevertheless, the financial impacts from Bank Indonesia untuk mencapai tujuannya dapat diukur dalam Indonesia's efforts to achieve its objective may be measured satuan mata uang, sehingga laporan keuangan Bank in monetary terms, therefore Bank Indonesia's financial Indonesia dapat digunakan untuk mengukur dampak statements can be used to assess the financial impact of keuangan dari upaya pencapaian tujuan Bank Indonesia efforts to achieve its objective. tersebut. 13
28. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 A .7. Kebijakan Utama Bank Indonesia yang Berdampak Signifikan pada Keuangan Bank Indonesia A.7.1. Asesmen Kondisi Perekonomian Domestik dan Global sampai dengan Desember 2021 A.7. Bank Indonesia's Policies that Significantly Affect Its Financial Positions A.7.1. Review on Domestic and Global Economic Condition for the Year Ended December 2021 1. Perbaikan ekonomi global terus berlanjut sepanjang 1. The global economy continued to rebound in 2021, tahun 2021, meski belum berjalan seimbang. Kecepatan despite its disparities. Economic development tingkat perbaikan ekonomi suatu negara sangat acceleration relies largely on the vaccination rate in dipengaruhi oleh tingkat vaksinasi untuk mencapai order to achieve herd immunity, fiscal and monetary imunitas massal, besarnya stimulus kebijakan fiskal policy stimuli, and the resilience in containing the spread dan moneter, serta daya tahan dalam menghadapi of Delta variant of COVID-19. In the developed countries, penyebaran COVID-19 varian Delta. Di negara maju, particularly the United States, they have seen a faster khususnya Amerika Serikat (AS), pemulihan ekonomi rate of economic recovery due to the provision of large berjalan lebih cepat, didukung oleh stimulus fiskal dan supports through significant fiscal and monetary stimuli. moneter yang sangat besar. Stimulus pemerintah dan The stimuli extended by the government and the central bank sentral dimaksud melalui program vaksinasi, bank comprised vaccination program, social and bantuan sosial dan dunia usaha, serta penambahan business assistance, and significant quantitative easing likuiditas (quantitative easing) yang sangat besar ke in the financial system. On the other hand, most of the sistem keuangan. Sementara di sisi lain, kebanyakan Emerging Market and Developing Economies (EMDEs), negara Emerging Markets and Developing Economies excluding China, were still challenged to improve (EMDEs), kecuali Tiongkok, masih harus berjuang domestic economic performances for their economic memperbaiki kondisi ekonomi di dalam negerinya, recovery. Limited supply and coverage of vaccines, in menuju pemulihan ekonomi. Disamping pasokan dan addition to limited availability of fiscal and monetary kemampuan vaksinasi yang terbatas, keterbatasan stimuli, have slowed down the acceleration rate of their kemampuan stimulus fiskal dan moneter juga economic recoveries. Most of EMDEs economies were menyebabkan lebih lambatnya proses pemulihan constrained by their capability to increase their budget ekonomi. Kebanyakan negara EMDEs mengalami due to the decrease in their tax revenues prompted by keterbatasan untuk meningkatkan anggaran lebih declining business activities and limited access to obtain besar, terutama karena penurunan penerimaan debt for financing government's larger fiscal deficit. pajak oleh merosotnya aktivitas dunia usaha, serta Meanwhile, the effectivity of monetary policy to stimulate keterbatasan kemampuan berhutang untuk membiayai economic growth was held back by the condition defisit fiskal yang lebih besar. Sementara, efektivitas experienced by pandemic-affected banking and financial kebijakan moneter untuk mendorong perekonomian sector. Following a sharp contraction of 3.1% in 2020, banyak terkendala karena kondisi perbankan dan global economy was projected to expand by 5.7% in sektor keuangan yang juga terdampak pandemi. 2021. Secara keseluruhan, setelah kontraksi 3,1% pada 2020, ekonomi dunia diprakirakan tumbuh sekitar 5,7% pada 2021. 2. Proses pemulihan perekonomian Indonesia terus 2. Indonesia's economic recovery process continued in berlangsung pada 2021. Pertumbuhan ekonomi 2021. Its economic growth maintained positive progress nasional terus membaik sejak triwulan II 2021. Pada since the second quarter of 2021. Indonesia's economy triwulan IV 2021, ekonomi Indonesia tumbuh 5,02% saw a 5.02% (yoy) growth in the last quarter of 2021, up (yoy), meningkat dari capaian triwulan sebelumnya from 3.51% of the previous quarter (yoy). Nearly all 14
29. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 sebesar 3 ,51% (yoy). Perbaikan terjadi di hampir components of Gross Domestic Product (GDP), both on seluruh komponen Produk Domestik Bruto (PDB) sisi expenditures and productions, showed improvements, pengeluaran maupun lapangan usaha, sejalan dengan corresponding with the recovery of domestic economic proses pemulihan aktivitas ekonomi domestik pasca activities post-Delta variant of COVID-19 outbreak in the merebaknya COVID-19 varian Delta pada triwulan III third quarter of 2021. Overall, Indonesia's economy grew 2021. Secara keseluruhan tahun 2021, ekonomi tumbuh 3.69% for the whole of 2021, a far better performance 3,69%, jauh meningkat dari kinerja tahun sebelumnya compared to 2020 which contracted by 2.07%. Spatially, yang terkontraksi 2,07%. Secara spasial, perbaikan national economic gains in 2021 were supported by the pertumbuhan ekonomi nasional pada tahun 2021 growth throughout the regions, where Sulawesi-Maluku- terjadi di seluruh wilayah, dengan pertumbuhan Papua (Sulampua) reached the highest, followed by tertinggi tercatat di wilayah Sulawesi-Maluku-Papua Java, Sumatera, and Kalimantan. (Sulampua), diikuti Jawa, Sumatera, dan Kalimantan. 3. Perkembangan NPI secara keseluruhan tahun 2021 3. Indonesia's Balance of Payments (BOP) in 2021 achieved mencatat surplus tinggi, sehingga ketahanan sektor a solid surplus, thereby reinforcing external resilience. eksternal tetap terjaga. Surplus NPI tahun 2021 tercatat In 2021, Indonesia's BOP stood at USD13.5 billion, a sebesar USD13,5 miliar, jauh meningkat dibandingkan significant increase from the previous year of USD2.6 capaian surplus pada tahun sebelumnya sebesar billion. This achievement was supported by the surplus USD2,6 miliar. Perkembangan tersebut ditopang oleh in current account and surplus in capital and financial surplus transaksi berjalan serta surplus transaksi transactions. Current account surplus in 2021 stood at modal dan finansial. Transaksi berjalan pada 2021 USD3.3 billion (0.3% from the GDP) compared to the membukukan surplus sebesar USD3,3 miliar (0,3% dari deficit of USD4.4 billion (0.4% from the GDP) in 2020. PDB), setelah mencatat defisit pada 2020 sebesar This surplus was underpinned by high export value USD4,4 miliar (0,4% dari PDB). Surplus tersebut stemming from higher demand from counterpart terutama ditopang oleh pesatnya kinerja ekspor sejalan countries and international commodity prices, amidst dengan meningkatnya permintaan dari negara mitra increasing imports due to domestic economic recovery. dagang dan tingginya harga komoditas global, di tengah Meanwhile, capital and financial transactions in 2021 impor yang juga meningkat seiring perbaikan ekonomi also recorded a surplus of USD11.7 billion, up from domestik. Selain itu, transaksi modal dan finansial USD7.9 billion registered in 2020. This surplus was pada 2021 juga membukukan surplus sebesar USD11,7 primarily supported by direct investment and portfolio miliar, lebih tinggi dari capaian pada tahun sebelumnya investment. The position of reserve assets increased to sebesar USD7,9 miliar terutama ditopang oleh investasi USD144.9 billion at the end of December 2021 or langsung dan investasi portofolio. Posisi cadangan equivalent to 7.8 months of imports and servicing devisa pada akhir Desember 2021 meningkat menjadi government's external debt, which is well above the sebesar USD144,9 miliar atau setara dengan pembiayaan international adequacy standard. 7,8 bulan impor dan utang luar negeri pemerintah serta berada di atas standar kecukupan internasional. 4. Nilai tukar Rupiah terjaga didukung oleh ketahanan 4. External sector resilience and the stabilization policy of sektor eksternal Indonesia dan langkah-langkah Bank Indonesia supported the stability of Rupiah stabilisasi Bank Indonesia, di tengah ketidakpastian exchange rate, amidst growing uncertainty in the global di pasar keuangan global yang meningkat. Nilai tukar financial market. Rupiah exchange rate on December Rupiah pada 31 Desember 2021 menguat 0,49% secara 31, 2021, appreciated by 0.49% point-to-point compared point to point dibandingkan dengan level November to that of in November 2021. This development was 2021. Perkembangan nilai tukar Rupiah tersebut attributed to adequate domestic foreign exchange 15
30. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 didukung oleh terjaganya pasokan valas domestik supply and positive perception on the domestic economic dan persepsi positif terhadap prospek perekonomian outlook amidst capital flight from developing countries . domestik di tengah aliran modal keluar dari negara As at December 31, 2021, Rupiah has depreciated by berkembang. Dengan perkembangan ini, Rupiah sampai 1.42% (ytd) compared to end of 2020. Furthermore, Bank dengan 31 Desember 2021 mencatat depresiasi sekitar Indonesia will continue to strengthen the policy to 1,42% (ytd) dibandingkan dengan level akhir 2020. maintain the stability of exchange rate in line with the Bank Indonesia terus memperkuat kebijakan stabilisasi currency's fundamental value and market mechanisms nilai tukar Rupiah sesuai dengan fundamentalnya dan through measures to enhance the effectiveness of bekerjanya mekanisme pasar, melalui efektivitas monetary operations and preserve adequate market operasi moneter dan ketersediaan likuiditas di pasar. liquidity. 5. Inflasi 2021 tetap rendah dan mendukung stabilitas 5. Inflation in 2021 remained low and supported economic perekonomian. Inflasi Indeks Harga Konsumen (IHK) stability. Consumer Price Index (CPI) in 2021 was recorded 2021 tercatat sebesar 1,87% (yoy) dan berada di at a low of 1.87% (yoy), under the target range of 3.0%± bawah kisaran sasaran 3,0%±1%, meski meningkat 1%, despite an increase compared to 1.68% CPI (yoy) in dibandingkan dengan inflasi IHK 2020 sebesar 1,68% 2020. This development was associated to weak domestic (yoy). Perkembangan tersebut dipengaruhi oleh demands prompted by COVID-19 pandemic, stable permintaan domestik yang belum kuat sebagai exchange rate and inflation that remained in check, dampak pandemi COVID-19, nilai tukar yang stabil dan adequate supply and uninterrupted distribution of ekspektasi inflasi yang terjaga, ketersediaan pasokan foodstuffs, and the synergy of Bank Indonesia and the dan kelancaran distribusi bahan pangan, serta sinergi government's policy in maintaining price stability. Bank kebijakan Bank Indonesia dan Pemerintah untuk Indonesia is committed to maintaining price stability and menjaga stabilitas harga. Bank Indonesia berkomitmen bolstering coordination with the Government through menjaga stabilitas harga dan memperkuat koordinasi Central Inflation Control Team and Regional Inflation kebijakan dengan Pemerintah melalui Tim Pengendalian Control Team in a bid to keep the CPI inflation within Inflasi Pusat dan Daerah guna menjaga inflasi IHK the target range. dalam kisaran targetnya. 6. Sehubungan dengan peristiwa konflik antara Rusia 6. In regards to the ongoing geopolitical tensions and dan Ukraina yang berkembang setelah tanggal conflict between Russia and Ukraine post-reporting date, pelaporan, Bank Indonesia telah melakukan asesmen Bank Indonesia continued to conduct the assessment dampaknya terhadap risiko kredit ekspektasian atas on the impacts it may bring to the expected credit risk penempatan dalam valuta asing yang dikelola Bank on the placements denominated in foreign exchange Indonesia. Hasil asesmen menunjukkan tidak terdapat under Bank Indonesia management. The assessment peningkatan risiko kredit yang signifikan yang revealed that no significant increase in the credit risk to berdampak terhadap Bank Indonesia. Bank Indonesia. A.7.2. Implementasi Kebijakan Bank Indonesia yang Berdampak Signifikan pada Keuangan Bank A.7.2. Bank Indonesia's Policy Implementations that Significantly Affect Its Financial Positions Indonesia 1. Stimulus Kebijakan Moneter 16 1. Monetary Policy Stimulus a. Selama tahun 2021, Bank Indonesia telah a. Throughout 2021, Bank Indonesia cut its policy rate menurunkan suku bunga kebijakan BI 7-Day Reverse 1 (one) time by 25 bps, lowering BI 7-Day Reverse
31. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Repo Rate sebanyak 1 (satu) kali sebesar 25 bps Repo Rate to 3.50% as decided during the Board menjadi 3,50% pada Rapat Dewan Gubernur of Governors Meeting (RDG) in February 2021. The Februari 2021. Keputusan ini konsisten dengan decision was corresponding with the inflation prakiraan inflasi yang tetap rendah dan stabilitas forecast that remained low and stable Rupiah nilai tukar Rupiah yang terjaga, serta sebagai exchange rate, constituting further measures in langkah lanjutan untuk mendorong momentum propelling the momentum for National Economic Pemulihan Ekonomi Nasional (PEN). Recovery (PEN). b. Pada tahun 2021, Bank Indonesia telah menambah b. In 2021, Bank Indonesia has extended quantitative likuiditas (quantitative easing) di perbankan sebesar easing policy to the banks by injecting IDR147.83 Rp147,83 triliun. Sepanjang 2021, Bank Indonesia trillion. During this year, Bank Indonesia has telah melakukan pembelian Surat Berharga Negara purchased IDR358.32 trillion of Government (SBN) untuk pendanaan APBN 2021 sebesar Securities (SBN) to fund the 2021 State Budget, Rp358,32 triliun yang terdiri dari: (i) pembelian di comprising: (i) a purchase in the primary market pasar perdana sebesar Rp143,32 triliun sesuai amounting to IDR143.32 trillion, pursuant the Joint dengan Keputusan Bersama (KB) Menteri Keuangan Decision between the Ministry of Finance and the dan Gubernur Bank Indonesia yang berlaku hingga Governor of Bank Indonesia that expires in December 31 Desember 2022, dan (ii) private placement sebesar 31, 2022, and (ii) a private placement amounting to Rp215 triliun untuk pembiayaan penanganan IDR215 trillion for healthcare and social assistance kesehatan dan kemanusiaan dalam rangka funding as part of managing impacts due to the penanganan dampak pandemi COVID-19 sesuai COVID-19 pandemic, pursuant to the Joint Decision dengan Keputusan Bersama Menteri Keuangan dan between the Ministry of Finance and the Governor Gubernur Bank Indonesia tanggal 23 Agustus 2021. of Bank Indonesia on August 23, 2021. 2. Kebijakan Stabilisasi Nilai Tukar Rupiah 2. Rupiah Exchange Rate Stabilization Policy Kebijakan stabilisasi nilai tukar dilakukan melalui triple The exchange rate stabilization policy was carried out intervention, baik di pasar spot, pasar Domestic Non- by intensifying triple intervention strategy on the spot Deliverable Forward (DNDF), maupun pembelian SBN market, Domestic Non-Deliverable Forward (DNDF) dari pasar sekunder. Kebijakan stabilisasi nilai tukar market, and the purchase of SBN in the secondary juga didukung upaya untuk memperkuat ketahanan market. The Rupiah exchange rate stabilization policies eksternal. Dalam kaitan ini, Bank Indonesia (i) menjalin were also supported by measures to strengthen external kerja sama bilateral swap dan repo line dengan sejumlah resilience. For this reason, Bank Indonesia has (i) bank sentral negara lain, termasuk bank sentral AS established bilateral swap and repo agreements with a dan Tiongkok; (ii) memperkuat kerja sama dengan bank number of central banks, including the Federal Reserve sentral di kawasan untuk mendorong penggunaan mata Bank of New York and People's Bank of China; (ii) uang lokal dalam setelmen Local Currency Settlement strengthened its cooperation with regional central banks (LCS) perdagangan dan investasi dalam rangka in a bid to promote the use of local currencies for trading mengurangi ketergantungan yang tinggi terhadap hard transaction settlements and investments to cut down currency; dan (iii) komunikasi intensif kepada para dependency on the hard currency; and (iii) actively investor, lembaga rating, serta pelaku pasar domestik maintained intensive communications with investors, dan luar negeri dalam rangka membangun optimisme rating agencies, as well as domestic and foreign market dan mendukung kebijakan stabilisasi nilai tukar. participants in a bid to boost optimism and to support Rupiah exchange rate stabilization policy. 17
32. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 3 . Kebijakan Makroprudensial 3. Macroprudential Policy Dari sisi kebijakan makroprudensial, selama tahun On macroprudential policy, Bank Indonesia continued 2021, Bank Indonesia melanjutkan kebijakan makro- to relax its macroprudential policies in 2021 to support prudensial longgar untuk memperkuat ketahanan dan resilience and to promote intermediation, comprising: mendukung intermediasi yang meliputi: a. Pengaturan Rasio Intermediasi Makroprudensial a. The policy on the Macroprudential Intermediation (RIM) atau RIM Syariah, yaitu rasio antara pembiayaan Ratio (RIM) or RIM Sharia regulations, which is the (financing) dengan pendanaan (funding) perbankan. ratio between financing and bank funding. Bank Bank Indonesia kembali mengaktivasi disinsentif Indonesia resumed to gradually apply RIM/RIM RIM/RIM Syariah dengan memberlakukan secara Sharia disincentives provision to banks with RIM/RIM bertahap ketentuan disinsentif batas bawah berupa Sharia under 75% effective since May 1, 2021, and kewajiban giro RIM/RIM Syariah bagi bank-bank under 80% effective since September 1, 2021. dengan RIM/RIM Syariah di bawah 75% sejak 1 Mei 2021, di bawah 80% sejak 1 September 2021. b. Penguatan likuiditas perbankan melalui ketentuan b. Furthermore, regulation on Macroprudential Penyangga Likuiditas Makroprudensial (PLM) Liquidity Support (PLM) or PLM Sharia, namely the atau PLM Syariah, yaitu rasio aset likuid dalam ratio of liquid assets in the form of ownership of bentuk kepemilikan SBN/SBSN dan Sertifikat Bank SBN/SBSN and Bank Indonesia Certificates (SBI)/ Indonesia (SBI)/Sertifikat Bank Indonesia Syariah Bank Indonesia Sharia Certificates (SBIS) as liquidity (SBIS) sebagai penyangga likuiditas, disesuaikan buffer was strengthened from 4% to 6% against Third dari 4% menjadi 6% terhadap Dana Pihak Ketiga Party Funds (DPK) for conventional banks and from (DPK) Rupiah untuk Bank Umum Konvensional 4% to 4.5% against DPK for Islamic banks, all of dan dari 4% menjadi 4,5% terhadap DPK Rupiah which holds repurchase agreement with Bank untuk Bank Umum Syariah yang seluruhnya dapat Indonesia. direpokan kepada Bank Indonesia. c. Kebijakan Loan to Value/Financing to Value (LTV/FTV) c. The policy of Loan to Value/Financing to Value Kredit/Pembiayaan Properti dan Uang Muka (LTV/FTV) on Property Loan/Financing and Down Kredit/Pembiayaan Kendaraan Bermotor juga Payment requirement for Automotive Loan/ tetap dilanjutkan dalam mendorong intermediasi Financing was continuously carried out so as to perbankan dengan tetap memerhatikan prinsip expand banking intermediation, while maintaining kehati-hatian dan manajemen risiko. Ketentuan prudence principle and risk management. Down Uang Muka Kredit/Pembiayaan Kendaraan Payment requirement for automotive Loan/ Bermotor dilonggarkan menjadi paling sedikit Financing was cut to a minimum of 0% for brand new 0% untuk semua jenis kendaraan bermotor baru ones, while LTV/LFV ratio on Property Loan/Financing dan ketentuan rasio LTV/FTV Kredit/Pembiayaan was arranged at a maximum of 100% for all types Properti menjadi paling tinggi 100% untuk semua of property (landed-house, apartment, and shop- jenis properti (rumah tapak, rumah susun, serta house/shop-office), applicable to banks that meet ruko/rukan), bagi bank yang memenuhi kriteria certain criteria on their Non Performing Loan/Non Non Performing Loan/Non Performing Financing Performing Financing. tertentu. 18
33. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 d . Penguatan Kebijakan Transparansi Suku Bunga d. Bank Indonesia continuously promoted Interest Rate terus dilakukan dengan mempublikasikan Transparency Policy through the monthly publication Asesmen Transparansi Suku Bunga Dasar Kredit of Assessment of Policy Rate Transmission to Prime sejak Februari 2021 secara bulanan. Publikasi Lending Rates in the Banking Industry since February ditujukan untuk meningkatkan transparansi suku 2021. This publication aims to provide more bunga perbankan pada debitur serta untuk transparency on bank interest rates to the debtors meningkatkan persaingan pembentukan suku and to stimulate interest rate competitiveness within bunga perbankan. Persaingan tersebut diharapkan the banking industry which is expected to lower bank dapat terus mendorong penurunan suku bunga interest rate eventually. kredit perbankan. e. Kebijakan Rasio Pembiayaan Inklusif Makro- e. Macroprudential Inclusive Financing Ratio (RPIM) prudensial (RPIM) ditempuh dalam rangka policy was introduced to provide more financing mendorong pembiayaan kepada UMKM dan sektor available for the Micro, Small Medium Enterprise Inklusif. RPIM merupakan suatu tingkatan rasio (MSMEs) and other Inclusive sector. RPIM is the ratio pembiayaan inklusif relatif terhadap total kredit/ of MSMEs and inclusive sector financing to the total pembiayaan yang wajib dipenuhi oleh setiap loan/financing that every Commercial Bank has to Bank Umum. Pembiayaan inklusif yang dimaksud adhere to. This inclusive financing has inclusive adalah pembiayaan kepada target inklusif yaitu targets, namely (i) MSMEs; (ii) MSMEs Corporation; (i) UMKM; (ii) Korporasi UMKM; dan (iii) Perorangan and (iii) Low-income earners. The implementation berpenghasilan rendah. Pemenuhan RPIM dapat of RPIM by the banks can be exercised through dilakukan melalui 3 (tiga) modalitas utama yaitu 3 (three) methods, namely (i) Direct and supply (i) Pembiayaan secara langsung dan rantai pasok; chain financing; (ii) Financing through Financial (ii) Pembiayaan melalui Lembaga Jasa Keuangan/ Service Institutions/General Service Agency/Business Badan Layanan Umum/Badan Usaha; dan (iii) Corporation; and (iii) Purchase of inclusive financing Pembelian surat berharga pembiayaan inklusif. securities. 4. Pelaksanaan Undang-Undang Nomor 2 Tahun 2020: Mendukung Kebijakan Keuangan Negara dan Stabilitas 4. Implementation of Act Number 2 of 2020: Supporting State Finances and Financial System Stability Sistem Keuangan Bank Indonesia juga telah menindaklanjuti seluruh Bank Indonesia has exercised all the authorities kewenangan dalam UU Nomor 2 Tahun 2020 sebagai mandated by Act Number 2 of 2020 as part of the bagian dari respon kebijakan nasional dalam kondisi national policies response to an extremely urgent kegentingan yang memaksa karena pandemi COVID- situation due to the COVID-19 pandemic, including the 19, yang mencakup kebijakan keuangan negara dan policies on state finances and financial system stability. kebijakan stabilitas sistem keuangan. a. Kebijakan Keuangan Negara 1) Kebijakan pembelian SBN berjangka panjang a. Policies on State Finances 1) The policy of purchasing long-term SBN to fund untuk pendanaan APBN the State Budget Pembelian SUN/SBSN berjangka panjang dari Long-term Government Bonds (SUN)/Sharia pasar perdana untuk pendanaan APBN Tahun Government Securities (SBSN) purchases in the 2020 dalam rangka PEN telah dilaksanakan primary market for funding the 2020 State 19
34. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 berdasarkan kesepakatan Kementerian Budget (APBN) in the context of supporting Keuangan Republik Indonesia (Kemenkeu PEN have been implemented based on the RI) dan Bank Indonesia. Pada tahun 2021, agreements between the Ministry of Finance of pembelian SUN/SBSN berjangka panjang di the Republic of Indonesia (Kemenkeu RI) and pasar perdana oleh Bank Indonesia dilanjutkan Bank Indonesia. In 2021, the purchase of long- melalui mekanisme pasar untuk pendanaan term SUN/SBSN in the primary market by Bank APBN Tahun 2021 sesuai Keputusan Bersama Indonesia was followed by purchases through Menteri Keuangan Republik Indonesia dan market mechanism to fund the 2021 State Gubernur Bank Indonesia tanggal 16 April 2020 Budget, based on the agreements between the yang berlaku hingga 31 Desember 2022. Pada Ministry of Finance (Kemenkeu RI) and Bank KB tersebut, pembelian oleh Bank Indonesia Indonesia on April 16, 2020, that expires on dari pasar perdana mengacu kepada 4 (empat) December 31, 2022. The provision of this Joint prinsip utama, yaitu (i) mengutamakan Decree states that purchases made by Bank mekanisme pasar, (ii) mempertimbangkan Indonesia in the primary market should adhere dampaknya terhadap inflasi secara terukur, (iii) to these following four main principles, namely jenis SUN dan/atau SBSN yang dibeli bersifat (i) prioritizing market mechanism, (ii) assessing tradable dan marketable, dan (iv) Bank Indonesia measured impacts on the inflation, (iii) purchasing merupakan last resort dalam hal kapasitas tradable and marketable SUN and/or SBSN (iv) pasar tidak mampu menyerap target lelang Bank Indonesia as the last resort when market Pemerintah. Dalam hal ini, pembelian yang subscription capacity is unable to absorb dilakukan Bank Indonesia menggunakan urutan Government's auction target. In this regard, prioritas metode pembelian, yakni (i) lelang purchases made by Bank Indonesia should SBN dengan pengajuan penawaran pembelian prioritize this purchasing method in particular nonkompetitif (noncompetitive bid), (ii) lelang order, namely (i) SBN auction with non-competitive tambahan (green shoe option) dalam hal target bid, (ii) green shoe option when SBN sales target penjualan SBN belum terpenuhi melalui lelang, is not met by auction, and (iii) Private Placement dan (iii) Private Placement dalam hal target when SBN sales target is not met by auction penjualan SBN belum terpenuhi melalui lelang and/or green shoe option. dan/atau lelang tambahan. 20 Lebih dari itu, dalam mengatasi meningkatnya Moreover, to make up with the increasing State kebutuhan APBN untuk pembiayaan kesehatan Budget for funding healthcare and social dan kemanusiaan akibat merebak dengan assistance prompted by the Delta variant of cepatnya pandemi COVID-19 varian Delta, Bank COVID-19, Bank Indonesia was also committed to Indonesia juga berkomitmen untuk melakukan make direct purchase of SBN from the Government pembelian SBN secara langsung dari Pemerintah based on the agreements between the Ministry sesuai dengan Keputusan Bersama Menteri of Finance (Kemenkeu RI) and Bank Indonesia Keuangan dan Gubernur Bank Indonesia on August 23, 2021. A purchase of IDR215 trillion tanggal 23 Agustus 2021. Pembelian SBN of SBN for the 2021 State Budget and IDR224 sebesar Rp215 triliun untuk APBN tahun 2021 trillion of SBN for the 2022 State Budget, at a dan sebesar Rp224 triliun untuk APBN tahun lower interest rate equivalent to Bank Indonesia's 2022, dengan suku bunga rendah sebesar Bank Reverse Repo Rate for a 3-month tenor. Aside Indonesia Reverse Repo Rate tenor 3 bulan. from lower interest rate, Bank Indonesia also Selain suku bunga rendah, Bank Indonesia juga returned a portion of coupon proceeds from the mengembalikan sebagian penerimaan kupon SBN purchases amounting to IDR58 trillion for
35. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 yang diterima dari pembelian SBN tersebut , the 2021 State Budget and IDR40 trillion of yaitu dari SBN senilai Rp58 triliun untuk APBN SBN for the 2022 State Budget. Therefore, the 2021 dan Rp40 triliun untuk APBN 2022, Government borne no interest expenses in its sehingga tidak ada beban bunga dalam APBN State Budget. bagi Pemerintah. 2) Realisasi pembelian SBN 2) The Realization of SBN Purchases Sehubungan dengan penandatanganan KB I, In pursuant to the signing of Joint Decree- Bank Indonesia telah membeli SBN berjangka Scheme I, Bank Indonesia has purchased long- panjang dari pasar perdana pada periode term SBN in the primary market amounting to Januari - Desember 2021 sebesar Rp143,32 triliun IDR143.32 trillion in 42 (forty-two) auctions dalam 42 (empat puluh dua) kali lelang yang conducted by the Government over the period of dilakukan Pemerintah. Sementara itu, realisasi January to December, 2021. Meanwhile, the pembiayaan untuk pendanaan Anggaran realization of burden sharing cost to fund Penanganan Kesehatan dan Kemanusiaan Healthcare and Social Assistance Post in the 2021 dalam APBN Tahun 2021 oleh Bank Indonesia State Budget by Bank Indonesia through direct melalui mekanisme pembelian SBN berjangka purchase of long-term SBN in the primary market panjang dari pasar perdana secara langsung based on the Joint Decree-Scheme III amounted sesuai dengan KB III hingga 31 Desember 2021 to IDR215 trillion as at December 31, 2021. Thus, berjumlah Rp215 triliun. Dengan demikian, the total purchases of long-term SBN in the pada tahun 2021 secara keseluruhan pembelian primary market by Bank Indonesia in the context SBN berjangka panjang dari pasar perdana oleh of implementing Act Number 2 of 2020 amounted Bank Indonesia dalam rangka pelaksanaan UU to IDR358.32 trillion. Nomor 2 Tahun 2020 mencapai Rp358,32 triliun. 3) Pengakuan Beban dan Pembayaran 3) Recognition of Burden Sharing Expenses and Disbursements Atas penerbitan SBN yang pembeliannya In regards to the SBN issuance purchased by dilakukan oleh Bank Indonesia di pasar perdana Bank Indonesia in the primary market in 2020 pada 2020 untuk pendanaan dalam rangka for Public Goods funding amounting to IDR397.56 pemenuhan pembiayaan Public Goods sebesar trillion and Non-Public Goods funding amounting Rp397,56 triliun dan pembiayaan Non-Public to IDR177.03 trillion, as well as for Healthcare Goods sebesar Rp177,03 triliun serta pada 2021 Management Funding in 2021 amounting to untuk pendanaan dalam rangka pemenuhan IDR58.00 trillion, Bank Indonesia has realized Pembiayaan Penanganan Kesehatan sebesar burden sharing or contributions to SBN by Rp58,00 triliun, Bank Indonesia telah IDR19.03 trillion as at December 31, 2021, membukukan pembagian beban biaya atau comprising: beban kontribusi kepada Pemerintah sebesar Rp19,03 triliun per 31 Desember 2021 yang terdiri dari: a) Beban untuk SBN Public Goods sebesar Rp13,11 triliun. a) Burden-sharing Cost of Government Securities issued for Public Goods funding amounted to IDR13.11 trillion. 21
36. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 b ) Beban untuk SBN Non-Public Goods sebesar Rp5,77 triliun. b) Burden-sharing Cost of Government Securities issued for Non-Public Goods funding amounted to IDR5.77 trillion. c) Beban untuk SBN Pembiayaan Penanganan Kesehatan sebesar Rp0,15 triliun. c) Burden-sharing Cost of Government Securities issued for Healthcare Management Funding amounted to IDR0.15 trillion. Bank Indonesia telah melakukan pembayaran Of these amounts, Bank Indonesia has paid the untuk seluruh kewajiban yang jatuh tempo per obligation due on December 31, 2021, to the 31 Desember 2021 kepada Pemerintah sebesar Government amounting to IDR19.12 trillion, with Rp19,12 triliun, dengan rincian: detail as follows: a) Beban untuk SBN Public Goods sebesar a) Burden-sharing Cost of Government Securities Rp13,39 triliun. issued for Public Goods funding amounted to IDR13.39 trillion. b) Beban untuk SBN Non-Public Goods sebesar Rp5,73 triliun. b) Burden-sharing Cost of Government Securities issued for Non-Public Goods funding amounted to IDR5.73 trillion. b. Kebijakan Stabilitas Sistem Keuangan 1) Pinjaman Likuiditas Jangka Pendek (PLJP)/ Pembiayaan Likuiditas Jangka Pendek Syariah b. Policies on Financial System Stability 1) Short-Term Liquidity Credit Facility (PLJP)/Sharia Short-Term Liquidity Financing (PLJPS) (PLJPS) 22 Menindaklanjuti UU Nomor 2 Tahun 2020, Bank Based on the Act Number 2 of 2020, Bank Indonesia Indonesia telah melakukan penyempurnaan has made amendments to the stipulations of ketentuan PLJP/PLJPS melalui: PLJP/ PLJPS, through: a) Penerbitan Peraturan Bank Indonesia (PBI) a) The issuance of Bank Indonesia Regulation Nomor 22/5/PBI/2020 tentang Perubahan (PBI) Number 22/5/PBI/2020 regarding Kedua atas PBI Nomor 19/3/PBI/2017 tentang the Second Amendment to PBI Number Pinjaman Likuiditas Jangka Pendek bagi 19/3/PBI/2017 regarding Short-Term Liquidity Bank Umum Konvensional dan PBI Nomor Financing for Conventional Banks and PBI 22/6/PBI/2020 tentang Perubahan Kedua Number 22/6/PBI/2020 regarding the Second atas PBI Nomor 19/4/PBI/2017 tentang Amendment to PBI Number 19/4/PBI/2017 Pembiayaan Likuiditas Jangka Pendek regarding Sharia Short-Term Liquidity Syariah bagi Bank Umum Syariah; dan Financing for Sharia Commercial Banks; and b) Penerbitan PBI Nomor 22/15/PBI/2020 b) The issuance of PBI Number 22/15/PBI/2020 tentang Perubahan Ketiga atas PBI Nomor regarding the Third Amendment to PBI 19/3/PBI/2017 tentang Pinjaman Likuiditas Number 19/3/PBI/2017 regarding Short-Term Jangka Pendek bagi Bank Umum Liquidity Financing for Conventional Banks Konvensional dan PBI Nomor 22/16/PBI/ and PBI Number 22/16/PBI/2020 regarding 2020 tentang Perubahan Ketiga atas PBI the Third Amendment of PBI Number Nomor 19/4/PBI/2017 tentang Pembiayaan 19/4/PBI/2017 regarding Sharia Short-Term Likuiditas Jangka Pendek Syariah bagi Bank Liquidity Financing for Sharia Commercial Umum Syariah. Banks.
37. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Penyempurnaan ketentuan PLJP /PLJPS Amendments to the stipulations of PLJP/PLJPS khususnya terkait penegasan kewenangan particularly on Bank Indonesia's authority Bank Indonesia untuk memberikan PLJP to provide PLJP to Banks by taking into kepada Bank dengan mempertimbangkan consideration the assessments by Financial penilaian dari Otoritas Jasa Keuangan, proses Services Authority, the verification and valuation verifikasi dan valuasi agunan kredit oleh Kantor process for credit collaterals by Public Accounting Akuntan Publik/Kantor Jasa Penilai Publik oleh Firm/Office for Public Appraisal Office from banks bank pemohon PLJP/PLJPS, penurunan suku applying for PLJP/PLJPS, interest rate settings, bunga, penyederhanaan persyaratan agunan simplification of credit collateral requirements, aset kredit, penambahan agunan lain, serta additional other collaterals, and adjustments of penyesuaian mekanisme PLJP/PLJPS. PLJP/PLJPS mechanism. Menindaklanjuti penerbitan PBI dan PADG Pursuant to the issuance of PBI and PADG above, tersebut di atas, untuk panduan mekanisme Bank Indonesia has issued PADG Intern Number koordinasi antar satuan kerja serta pedoman 23/15/PADG INTERN/2021 dated May 26, 2021, on pelaksanaan ketentuan PLJP/PLJPS telah the Guidelines for the Implementation of Short- diterbitkan PADG Intern Nomor 23/15/PADG Term Liquidity Credit Facility for Conventional INTERN/2021 tanggal 26 Mei 2021 tentang Banks and PADG Intern Number 23/28/PADG Pedoman Pelaksanaan Ketentuan Pinjaman INTERN/2021 dated June 28, 2021, on the Likuiditas Jangka Pendek bagi Bank Umum Guidelines for the Implementation of Sharia Konvensional dan PADG Intern Nomor Short-Term Liquidity Credit Facility for Sharia 23/28/PADG INTERN/2021 tanggal 28 Juni 2021 Commercial Banks. tentang Pedoman Pelaksanaan Ketentuan Pembiayaan Likuiditas Jangka Pendek Syariah bagi Bank Umum Syariah. 2) Pinjaman Likuiditas Khusus (PLK) 2) Special Liquidity Loans (PLK) Kebijakan PLK kepada bank sistemik yang Provision of PLK to Systemic Banks experiencing mengalami kesulitan likuiditas dan tidak liquidity difficulties that do not meet the memenuhi persyaratan PLJP/PLJPS yang requirements of PLJP/PLJPS guaranteed by the dijamin oleh Pemerintah berdasarkan Government based on KSSK Decree Article Keputusan KSSK sesuai dengan Pasal 16 ayat 16(1)(b) and Article 18 of Act Number 2 of 2020. (1) huruf b dan Pasal 18 UU Nomor 2 tahun Currently, the implementation of PLK provisions 2020. Saat ini, tindak lanjut penyusunan by Bank Indonesia is awaiting the issuance of ketentuan pelaksana terkait PLK di Bank Government Regulation as the basis of its Indonesia menunggu dikeluarkannya Peraturan enforcement. Pemerintah sebagai dasar pengaturan bagi Bank Indonesia. 3) Pembelian dan/atau Repurchase Agreement 3) Outright Purchases and/or Purchases under (Repo) SBN dari LPS repurchase (repo) agreement of SBN with LPS Pembelian dan/atau repo SBN dari LPS untuk Outright purchases and/or purchases under repo biaya penanganan permasalahan solvabilitas agreement with LPS using underlying SBN held bank sistemik dan bank selain bank sistemik to recover the cost incurred for handling solvency (Pasal 16 ayat (1) huruf d dan Pasal 20) telah problems of systemic banks and banks other 23
38. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 ditindaklanjuti mekanismenya sebagaimana than systemic banks (Article 16(1)(d) and Article dituangkan dalam amandemen Nota 20) have been followed up on their respective Kesepahaman antara Bank Indonesia dengan mechanism as set forth in the amendment to the LPS tanggal 23 Juli 2020. Memorandum of Understanding between Bank Indonesia and LPS dated July 23, 2020. 4) Akses Pendanaan kepada Korporasi/Swasta 4) Funding access for corporations/private dengan Cara Repo SBN melalui Perbankan companies by means of repo SBN through banking Pendanaan kepada korporasi/swasta dengan Funding for corporations/private companies by cara repo SUN/SBSN yang dimiliki korporasi/ means of repo SUN/SBSN owned by corporations/ swasta melalui perbankan (Pasal 16 ayat (1) private through banking (Article 16(1)(f)) can be huruf f) telah dapat dilaksanakan dengan implemented in compliance with the existing ketentuan Operasi Moneter yang berlaku. Monetary Operation regulations. 5. Digitalisasi Sistem Pembayaran a. Sistem Pembayaran Non Tunai 5. Digitalization of Payment Systems a. Non-cash Payment System Memasuki era peradaban baru digitalisasi ekonomi Embarking on the digital economy and finance era, dan keuangan, Bank Indonesia bergerak cepat Bank Indonesia has taken comprehensive initiatives secara menyeluruh untuk melakukan akselerasi to accelerate the achievement of inclusive and ekonomi dan keuangan digital yang inklusif dan efficient digital economy and finance. As the efisien. Sebagai implementasi Blueprint Sistem implementation of Indonesian Payment System Pembayaran Indonesia (BSPI) 2025, pada tahun Blueprint (BSPI) 2025, in 2021 the payment system 2021 digitalisasi sistem pembayaran ditekankan digitalization was focused on 3 (three) target priorities, pada 3 (tiga) prioritas dan capaian penting, yaitu namely: i) regulation reform, ii) development and (i) reformasi regulasi, (ii) pengembangan dan implementation of Bank Indonesia Fast Payment implementasi Bank Indonesia Fast Payment (BI- (BI-FAST) as retail payment system infrastucture, iii) FAST) sebagai infrastruktur sistem pembayaran development and expansion of national payment ritel, (iii) pengembangan serta perluasan standar system standards, namely Quick Response Code nasional sistem pembayaran Quick Response Code Indonesian Standard (QRIS) and National Standard Indonesian Standard (QRIS) dan Standar Nasional for Open API Payment (SNAP). Open API Pembayaran (SNAP). Adapun key deliverables BSPI 2025 yang telah The key deliverables of BSPI 2025 that have been dicapai selama tahun 2021, yaitu: Penetapan SNAP; achieved in 2021 included: the launching of SNAP; PBI Nomor 23/6/PBI/2021 tentang Penyedia Jasa PBI Number 23/6/PBI/2021 on Payment Services Pembayaran (PBI PJP); PBI Nomor 23/7/PBI/2021 Provider (PBI PJP); PBI Number 23/7/PBI/2021 on tentang Penyelenggara Infrastruktur Sistem Payment Services Infrastructure Operator (PBI PIP); Pembayaran (PBI PIP); PBI Nomor 23/11/PBI/2021 PBI Number 23/11/PBI/2021 on National Standards tentang Standar Nasional Sistem Pembayaran (PBI of Payment Services (PBI Standar SP); the Standar SP); Implementasi BI-FAST Fase I tahap I; implementation of BI-FAST Phase I stage I; and the dan Implementasi QRIS CPM dan Piloting QRIS Implementation of QRIS CPM and the Piloting of QRIS Transfer, Tarik, Setor (TTS) serta Crossborder. Transfer, Withdrawal, and Deposit (TTS), as well as Crossborder. 24
39. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Pada tahun 2021 , kebijakan QRIS difokuskan In 2021, QRIS policy was focused on the ecosystem pada perluasan ekosistem melalui target 12 juta expansion by targeting 12 million merchants. Bank merchant. Bank Indonesia melakukan kampanye Indonesia continued to organize intensive campaigns secara intensif tentang penggunaan QRIS sebagai on the use of QRIS as single QR-based payments in standar tunggal QR yang digunakan di Indonesia. Indonesia. Bank Indonesia juga terus mendorong elektronifikasi Bank Indonesia continued to expand electronification pembayaran yaitu: (i) penyaluran program Bantuan program, including (i) electronification payments Sosial Non Tunai untuk mendukung penyaluran for Non-Cash Social Assistance so that the assistance bantuan sosial secara lebih tepat sasaran, tepat can be channeled to the right target, at appropriate jumlah, tepat waktu dan dengan tata kelola yang amount, in timely manner with more compliant lebih baik, (ii) elektronifikasi sektor transportasi, accountability, (ii) modes of transportation, and (iii) dan (iii) elektronifikasi keuangan Pemerintah dalam electronification of Government transactions to rangka percepatan ekonomi dan keuangan digital. expedite digital finance and economy. Selanjutnya dalam rangka mendorong penggunaan Moreover, in its endeavor to promote the use of non- transaksi non tunai sebagai upaya mitigasi cash payments in a bid to contain the spread of penyebaran COVID-19, selama tahun 2021 Bank COVID-19, Bank Indonesia has launched pricing Indonesia telah menerbitkan beberapa paket policy package in 2021, as follows: kebijakan pricing, sebagai berikut: 1) Memperpanjang masa berlaku kebijakan pricing 1) Extending the period of pricing policy on Bank Sistem Kliring Nasional Bank Indonesia (SKNBI) Indonesia National Clearing System (SKNBI) sebesar Rp1,00 dari Bank Indonesia ke bank whereby IDR1.00 from Bank Indonesia to banks dan maksimum sebesar Rp2.900,00 dari bank transaction and a maximum of IDR2,900.00 from kepada nasabah yang berlaku sejak 1 April 2020 banks to customers transaction which came into sampai dengan 30 Juni 2022. effect since April 1, 2020, to June 30, 2022. 2) Mempertahankan tarif biaya Bank Indonesia 2) Sustaining Bank Indonesia Real Time Gross Real Time Gross Settlement (BI-RTGS) dari Bank Settlement (BI-RTGS) fees charged by Banks on ke nasabah maksimum sebesar Rp30.000,00 customer's transactions at IDR30,000.00 which yang berlaku sejak 1 Desember 2020. came into effect since December 1, 2020. 3) Memperpanjang masa berlaku kebijakan 3) Extending the period of policy on minimum penurunan batas minimum pembayaran oleh payment on credit cards by the holders from 10% pemegang kartu kredit dari 10% menjadi 5% to 5% which came into effect since May 1, 2020, yang berlaku sejak 1 Mei 2020 sampai dengan to June 30, 2022. 30 Juni 2022. 4) Memperpanjang masa berlaku kebijakan 4) Extending the period of policy on late payment penurunan nilai denda keterlambatan charges on credit cards of 1% from the outstanding pembayaran kartu kredit 1% dari outstanding balance or a maximum of IDR100,000.00 which atau maksimal sebesar Rp100.000,00 yang came into effect since May 1, 2020, to June 30, berlaku sejak 1 Mei 2020 sampai dengan 30 Juni 2022. 2022. 5) Menurunkan batas maksimum suku bunga 5) Cutting credit card interest from a maximum of kartu kredit dari 2,00% menjadi 1,75% per bulan 2.00% to 1.75% per month which came into effect yang berlaku sejak 1 Juli 2021. since July 1, 2021. 25
40. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 6 ) Memperpanjang masa berlaku kebijakan 6) Extending the period of provision for Merchant penyesuaian Merchant Discount Rate (MDR) QRIS Discount Rate (MDR) of 0% on QRIS transactions menjadi 0% khusus untuk merchant dengan for Micro Enterprises which came into effect since kategori Usaha Mikro yang berlaku sejak 1 April April 1, 2020, to June 30, 2022. 2020 sampai dengan 30 Juni 2022. 7) Meningkatkan limit transaksi QRIS dari semula 7) Increasing QRIS transaction limit from IDR2 sebesar Rp2 juta menjadi sebesar Rp5 juta million to IDR5 million as to expand the use of untuk memperluas penggunaan QRIS yang QRIS which came into effect since May 1, 2021. berlaku sejak 1 Mei 2021. 8) Menurunkan tarif MDR QRIS untuk Badan 8) Cutting MDR QRIS fees for General Services Layanan Umum dan Public Service Obligation Agency and Public Service Obligation from 0.7% dari 0,7% menjadi 0,4% untuk mendukung to 0.4% as to support public services which came layanan publik yang berlaku sejak 1 Juni 2021. into effect since June 1, 2021. 9) Meningkatkan limit tarik tunai Anjungan Tunai 9) Increasing withdawal limit from Automatic Teller Mandiri dari sebesar Rp15 juta menjadi sebesar Machines from IDR15 millions to IDR20 millions Rp20 juta yang berlaku sejak 12 Juli 2021 sampai which came into effect from July 12, 2021, to dengan 30 September 2021 dalam rangka buffer September 30, 2021, with the intention to provide kebutuhan transaksi masyarakat dan mitigasi a buffer for public transactions and mitigate the risiko atas pengurangan layanan secara fisik di risk from physical contact at bank offices. kantor cabang. Bank Indonesia pada tanggal 21 Desember On December 21, 2021, Bank Indonesia has launched 2021 juga telah meluncurkan BI-FAST sebagai BI-FAST which represented the digital transformation wujud transformasi digital untuk mendorong to propel the inclusion and equality of economic pertumbuhan ekonomi yang inklusif dan merata growth as well as to support PEN programs. BI- serta mendukung program PEN. BI-FAST akan FAST is the backbone of retail payment system menjadi backbone infrastruktur sistem pembayaran infrastructure moving forward, thus accelerating yang mengakselerasi pembayaran menggunakan payments using various instruments and channels berbagai instrumen dan kanal secara real time, securely and conveniently in real time and operating aman, mudah, dan beroperasi 24/7 dengan 24/7 in support to create Fast, Convenient, Affordable, tujuan mewujudkan terciptanya layanan sistem Secure, and Reliable (CEMUMUAH) payment system pembayaran yang CEMUMUAH (Cepat, Mudah, services. At the preliminary stage in December 2021, Murah, Aman, Andal). Pada tahap awal di Desember BI-FAST was focusing on individual credit transfer 2021, implementasi BI-FAST fokus pada layanan services with further expansion to be applied on bulk transfer kredit individual, selanjutnya layanan akan credit, direct debit, and request for payment services. diperluas secara bertahap mencakup layanan Credit transfer service was the BI-FAST first feature bulk credit, direct debit, dan request for payment. during the transition period as transactions shift Penyediaan layanan credit transfer sebagai fitur awal from the National Clearing System (SKNBI) to BI-FAST BI-FAST menjadi masa transisi awal perpindahan with the provision of affordable charges at IDR19.00 layanan setelmen transaksi ritel pada SKNBI per transaction from operator to participants, and menuju BI-FAST disertai dengan mekanisme insentif IDR2,500.00 per transaction from participants to harga yang lebih terjangkau yaitu sebesar Rp19,00 customers. The maximum transaction was initially per transaksi dari penyelenggara ke peserta dan set at IDR250 million per transaction and will be sebesar Rp2.500,00 per transaksi dari peserta ke periodically evaluated over time. nasabah. Batas maksimal nominal transaksi BI- 26
41. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 FAST ditetapkan maksimal sebesar Rp250 juta per transaksi . Biaya transaksi dan batas maksimal nominal transaksi BI-FAST akan dievaluasi secara berkala. b. Sistem Pembayaran Tunai b. Cash Payment System Di bidang sistem pembayaran tunai, Bank Indonesia Regarding cash payment system, Bank Indonesia melaksanakan Pengelolaan Uang Rupiah (PUR) executes Rupiah Currency Management (PUR) to untuk menyediakan Uang Layak Edar (ULE) dalam provide Currency Fit for Circulation (ULE) in provision jumlah nominal yang cukup, jenis pecahan yang of adequate volume, appropriate denominations, sesuai, dan dalam kondisi yang layak edar sesuai and fit for circulation as mandated in Act Number 7 amanat UU Nomor 7 Tahun 2011 tentang Mata of 2011 on Currencies (Act of Currency). Bank Indonesia Uang (UU Mata Uang). Bank Indonesia melakukan has also taken various policy transformations in a berbagai transformasi kebijakan untuk mendukung bid to support accomplishment of the mission to kelancaran pencapaian visi penyediaan uang layak provide quality and trusted currency fit for circulation edar yang berkualitas dan terpercaya di seluruh across the Republic of Indonesia (NKRI), in accordance wilayah Negara Kesatuan Republik Indonesia with the PUR 2025 Blueprint. (NKRI) sebagaimana arah Blueprint PUR 2025. Transformasi kebijakan PUR diimplementasikan The implementation of PUR transformation is carried dengan berpedoman pada Blueprint PUR 2025 out in accordance to PUPR 2025 Blueprint comprising yang memiliki 3 (tiga) pilar meliputi, Pilar Pertama 3 (three) pillars. The first pillar is the Availability of Ketersediaan Uang Rupiah yang Berkualitas dan Quality and Trusted Rupiah Currency; the second Terpercaya; Pilar Kedua Sistem Distribusi Uang pillar is the Efficient Currency Distribution System yang Efisien dan Layanan Kas Prima; dan Pilar and Premium Cash Services; and the third pillar is Ketiga Infrastruktur Pengelolaan Uang Rupiah yang the Development of Adequate and Technology-based Memadai dan Berbasis Teknologi. Ketiga pilar Rupiah Currency Management Infrastructure. These tersebut ditopang dengan pondasi enablers yang pillars stand on the foundation of enablers which terdiri dari penguatan arsitektur ketentuan, sistem consist of the regulation architecture enhancement, informasi, organisasi dan Sumber Daya Manusia information system, organization and Human (SDM), serta governance. Dalam implementasi Blue- Resources, and governance. In the implementation print PUR tersebut, Bank Indonesia mengedepankan of PUR Blueprint, Bank Indonesia focuses its priorities 3 (tiga) key milestones PUR yaitu: (i) sentralisasi on 3 (three) PUR key milestones, (i) centralized distribusi, (ii) digitalisasi, dan (iii) efisiensi. distribution of cash, (ii) digitalization, and (iii) efficiency. Di tengah pemberlakuan PPKM dalam rangka The implementation of PPKM to contain the spread mencegah penyebaran COVID-19, pengedaran of COVID-19 has presented a particular challenge to uang menjadi tantangan yang dihadapi Bank Bank Indonesia in managing its currency circulation. Indonesia. Pengedaran uang Rupiah oleh Bank In its management, Bank Indonesia exercised an Indonesia dilakukan dengan mengedepankan efficient Rupiah currency distribution to ensure the strategi distribusi uang Rupiah yang efisien adequate quantity for quality and trusted Rupiah untuk memastikan kecukupan uang Rupiah yang currency across the territory of NKRI. Rupiah berkualitas dan terpercaya di seluruh wilayah NKRI. currency distribution is carried out by the Currency Kegiatan distribusi uang Rupiah dilakukan oleh Management Department operating from Bank 27
42. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Departemen Pengelolaan Uang yang berkedudukan Indonesia Head Office to all Bank Indonesia di Kantor Pusat Bank Indonesia ke seluruh Kantor Representative Offices , from Sumatera to Papua. Perwakilan Bank Indonesia yang tersebar dari Sumatera hingga Papua. Selaras dengan key milestones Sentralisasi In accordance with the Centralized Distribution key Distribusi, pengedaran uang Rupiah ke seluruh milestones, Rupiah currency across the territory of NKRI dilakukan melalui Depot Kas Utama (DKU) NKRI was distributed through Cash Depositories Sulawesi Selatan dan 8 (delapan) Kantor Perwakilan (DKU) in South Sulawesi and 8 (eight) Domestic Bank Indonesia dalam negeri yang berfungsi Representative Offices designated to perform sebagai Depot Kas Wilayah jaringan distribusi uang back-office functions as Cash and Regional Cash nasional. Distribusi uang Rupiah dilakukan Bank Depositories Task Force of national currency Indonesia berdasarkan konsep Front Office, Middle distribution network. In distributing Rupiah currency, Office, dan Back Office (FOMOBO) di seluruh Kantor Bank Indonesia adopts Front Office, Middle Office, Perwakilan Bank Indonesia untuk mengoptimalkan and Back Office (FOMOBO) concept throughout its manajemen stok dan utilisasi khazanah. Domestic Representative Offices so as to optimize stock management and vault utilization. Sebagai bagian dari transformasi Bank Indonesia As part of Bank Indonesia transformations to become menjadi bank sentral digital terdepan yang a leading central bank that provides significant berkontribusi nyata terhadap perekonomian contribution to the national economy, Bank Indonesia nasional, Bank Indonesia mengimplementasikan has implemented digitalization in all PUR stages, digitalisasi pada seluruh tahapan PUR dari from Planning to Culling which is in line with the key Perencanaan hingga Pemusnahan selaras dengan milestones of Digitalization of PUR 2025 Blueprint. key milestones digitalisasi Blueprint PUR 2025. In September 2021, Bank Indonesia implemented Pada bulan September 2021, Bank Indonesia cash management module Core Banking System mengimplementasikan modul Cash Management to provide end-to-end cash services by integrating Core Banking System untuk mengintegrasikan the entire cash service applications for banks and seluruh aplikasi layanan perkasan kepada customers to promote effectivity and efficiency in perbankan dan masyarakat secara end to end untuk supporting Bank Indonesia's future policy making. meningkatkan efektivitas dan efisiensi dalam mendukung perumusan kebijakan Bank Indonesia ke depan. 28 Selain digitalisasi pada proses bisnis layanan In addition to the digitalization on business process perkasan, untuk mendukung penyediaan uang of cash service, Bank Indonesia has also implemented Rupiah yang layak edar sebagai alat pembayaran digitalization on cash equipment and infrastructure yang sah di seluruh wilayah NKRI, Bank Indonesia so they can support the provision of Rupiah currency juga mengimplementasikan digitalisasi pada fit for circulation as legal tender within the territory peralatan dan infrastruktur perkasan. Salah satu of NKRI. One of the implementations on PUR implementasi digitalisasi PUR yang dilakukan digitalization was the establishment of Currency adalah pembangunan Sentra Pengelolaan Uang Management Center (SPU) and Cash Depository (SPU) dan DKU di Jawa Timur dan Sulawesi Selatan (DKU) in East Java and South Sulawesi so that agar pengedaran dan pengolahan uang semakin currency circulation and management can be more terintegrasi, efisien dan aman secara less human integrated, seamless, and safer due to less human
43. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 intervention . Selain pembangunan SPU dan DKU, intervention. In addition to the establishment of SPU digitalisasi infrastruktur perkasan juga dilakukan and DKU, digitalization of cash infrastructure was di seluruh Kantor Perwakilan Bank Indonesia secara also gradually established across Bank Indonesia bertahap memperhatikan kebutuhan dan kondisi Representative Offices, subject to the requirements pengolahan uang di wilayah tersebut selaras and conditions of currency processing in their dengan konsep FOMOBO key milestones sentralisasi respective areas in line with FOMOBO concept of distribusi. centralized distribution key milestones. Secara rutin Bank Indonesia melakukan pemusnahan On a periodical basis, Rupiah currency unfit for uang Rupiah untuk menjaga standar kelayakan circulation are destroyed by Bank Indonesia in uang beredar di masyarakat. Pemusnahan uang order to maintain the standard of currency fit for Rupiah yang dilakukan Bank Indonesia menjadi circulation. The culling of Rupiah currency is part of bagian dari kebijakan clean money policy, yaitu clean money policy, stipulating the withdrawal of kebijakan untuk menarik Uang Tidak Layak Edar Currency Unfit for Circulation and the replacement dari masyarakat dan menggantinya dengan ULE with the ULEs. This process is aimed at providing yang berkualitas agar masyarakat merasa nyaman comfort for the public in using Rupiah currency for menggunakan uang Rupiah dalam transaksi. cash transaction. Rupiah currency culling is carried Pelaksanaan pemusnahan uang Rupiah dilakukan out by Bank Indonesia in compliant with the good Bank Indonesia secara govern memenuhi prinsip- corporate governance priciples as stipulated in prinsip tata kelola yang baik dan dikoordinasikan Article 11 section (2) dan Article 18 section (1) of Act dengan Pemerintah sebagaimana diamanatkan Number 7 of 2011 on Currencies. The culling process Pasal 11 ayat (2) dan Pasal 18 ayat (1) Undang- is carried out using the latest technology to deliver Undang Nomor 7 Tahun 2011 tentang Mata Uang. an accurate and safe outcome, with less human Pemusnahan uang Rupiah dilakukan Bank intervention. Indonesia menggunakan peralatan berteknologi terkini, sehingga pelaksanaan pemusnahan uang Rupiah menjadi akurat dan aman melalui intervensi manusia yang minim (less human intervention). 6. Pengembangan Pasar Uang 6. Money Market Development Bank Indonesia mempercepat reformasi pasar uang Bank Indonesia has accelerated money market reforms untuk memperkuat transmisi kebijakan moneter dan to strengthen monetary policy transmission and to mendukung pemulihan ekonomi nasional. Reformasi support national economic recovery. The Blueprint for pasar uang diawali dengan peluncuran Blueprint Money Market Development (BPPU) 2025 is implemented Pengembangan Pasar Uang (BPPU) 2025 yang through 3 (three) main initiatives to develop a modern diimplementasikan melalui 3 (tiga) inisiatif utama market ecosystem with international end-to-end untuk mewujudkan pasar uang yang modern, maju, standards. The implementation of the Strategic Business dan berstandar internasional. Strategic Business Plan Plan for these three initiatives are carried out from the ketiga inisiatif utama tersebut dilaksanakan mulai year 2020 to 2025. tahun 2020 hingga tahun 2025. Inisiatif pertama yaitu mendorong digitalisasi dan The first initiative is to encourage the digitalization and penguatan infrastruktur pasar keuangan, yaitu mencakup the strengthening of financial market infrastructure, pengembangan Electronic Trading Platform (ETP), including the development of Electronic Trading Platform 29
44. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Central Counterparty (CCP), BI-RTGS, Bank Indonesia (ETP), Central Counterparty (CCP), BI-RTGS, Bank Scripless Securities Settlement System (BI-SSSS), hingga Indonesia Scripless Securities Settlement System (BI- Trade Repository. Pada tahun 2021, pelaksanaan SSSS), and Trade Repository. In 2021, the implementation inisiatif pertama untuk pengembangan dan penguatan of first initiative to strengthen financial market infra- infrastruktur pasar keuangan diwujudkan melalui structure was carried out through ETP implementation, implementasi ETP yang mempertemukan beberapa a multi-matching platform for US dollar to rupiah spot pelaku pasar (multimatching system) untuk transaksi transaction which was available starting June 30, 2021, spot dollar AS terhadap rupiah yang sudah dapat the formulation of conceptual design for the development digunakan sejak 30 Juni 2021, perumusan conceptual of BI-SSSS and BI-Auction Platform System, and the design untuk pengembangan BI-SSSS dan BI-Auction ongoing process of CCP agency establishment. The Platform System, dan proses pendirian kelembagaan acceleration for financial infrastructure development CCP. Pelaksanaan percepatan pengembangan infra- was continuously carried out through inter-authority struktur pasar keuangan juga senantiasa dilakukan coordination. Additionally, financial market digitalization melalui koordinasi antar-otoritas. Di sisi lain, digitalisasi was aimed at achieving effective and efficient pasar keuangan dilakukan untuk mendukung efektivitas implementation of business process through e-licensing, dan efisiensi pelaksanaan proses bisnis melalui perluasan developing online treasury certification reporting, and cakupan perizinan di pasar uang secara elektronik (e- developing metadata on financial market. licensing), pengembangan pelaporan sertifikasi tresuri secara online, dan pengembangan metadata pasar keuangan. Inisiatif kedua yaitu meningkatkan efektivitas transmisi The second initiative is to increase the effectiveness of kebijakan moneter melalui pengembangan instrumen monetary policy transmission by expanding various yang beragam, harga yang efisien, serta pelaku pasar instruments, efficient pricing, and wider market yang luas. Pada tahun 2021 pelaksanaan inisiatif kedua participants. In 2021, the implementation of second difokuskan pada pengembangan tiga instrumen yaitu initiative was geared towards the expansion of three repurchase agreement (repo), Domestic Non-Deliverable instruments, namely repurchase agreement (repo), Forward (DNDF), serta LCS. Pengembangan instrumen Domestic Non-Deliverable Forward (DNDF), and LCS. repo mencakup perluasan pelaku, standardisasi transaksi Expansion on repo agreement covered participant repo, perluasan underlying surat berharga, serta expansion, repo transaction standardization expansion, pembentukan pricing yang lebih efisien. Sementara itu, underlying expansion, and more efficient pricing. pengembangan instrumen DNDF fokus pada peningkatan Meanwhile, the development of DNDF instrument fleksibilitas transaksi dengan memperbolehkan peserta was aimed at increasing transaction flexibility so that DNDF melakukan perpanjangan transaksi (roll-over) DNDF participants can make use of roll-over facility. DNDF. Sedangkan pengembangan kerangka kerja sama Furthermore, the development of LCS cooperation LCS dilakukan untuk mengurangi ketergantungan framework was aimed at cutting down dependency on terhadap mata uang tertentu. Sepanjang tahun 2021, one particular currency. Bank Indonesia continuously Bank Indonesia terus memperkuat kerangka kerja sama strengthened LCS cooperation with Malaysia and Japan, LCS dengan Malaysia dan Jepang, serta memperluas while expanding its counterpart with China. To promote negara mitra dengan Tiongkok. Untuk mendorong the use of LCS instruments in the market, Bank Indonesia penggunaan kerangka kerja sama LCS oleh pelaku has organized various dissemination and education pasar, Bank Indonesia senantiasa melakukan beragam programs, as well as established coordination with kegiatan diseminasi, edukasi dan koordinasi dengan relevant authorities and market participants. otoritas terkait serta pelaku pasar. 30
45. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Inisiatif ketiga yaitu mengembangkan sumber Meanwhile , the third initiative is to expand the sources pembiayaan ekonomi dan pengelolaan risiko mencakup of economic financing and risk management, such as instrumen lindung nilai jangka panjang, sekuritisasi long-term hedging instruments, asset securitization, aset, sustainable and green finance, serta perluasan sustainable and green finance, and expansion of basis investor ritel. Pada tahun 2021 pelaksanaan retail investor base. In 2021, the implementation of the inisiatif ketiga diarahkan untuk melakukan asesmen third initiative was geared toward assessing asset sekuritisasi aset yang diikuti penyelenggaraan webinar securitization followed by a national-wide webinar on nasional sekuritisasi aset, koordinasi pengembangan asset securitization, coordinating the development sustainable and green finance, dan memperluas of sustainable and green finance to expand investor diseminasi kebijakan pasar keuangan untuk base through Indonesia's Leading Financial Literacy, meningkatkan basis investor melalui kerja sama dengan a program held in cooperation with other relevant otoritas lain dalam bentuk program Literasi Keuangan authorities. Indonesia Terdepan. Pelaksanaan ketiga inisiatif tersebut di atas ditujukan The overall implementation of these three initiatives is untuk mendukung pelaksanaan Strategi Nasional geared toward supporting the implementation of the Pengembangan dan Pendalaman Pasar Keuangan National Strategy for Development and Deepening of Nasional yang ditetapkan pada tahun 2018 oleh 4 Financial Markets which has been in place since 2018 (empat) otoritas pasar keuangan yaitu: Kementerian through the involvement of 4 (four) financial markets Keuangan Republik Indonesia, Bank Indonesia, Otoritas authorities, including the Ministry of Finance of the Jasa Keuangan, dan Lembaga Penjamin Simpanan. Republic of Indonesia, Bank Indonesia, the Financial Kerja sama otoritas pasar keuangan tersebut bernaung Services Authority, and the Deposits Insurance Agency. dalam Forum Koordinasi Pembiayaan Pembangunan This cooperation is conducted under the Coordinating melalui Pasar Keuangan yang mulai akhir tahun Forum for Development Financing through Financial 2020 hingga tahun 2021 dikoordinasikan oleh Bank Markets framework, which was under the coordination Indonesia. of Bank Indonesia during end of 2020 to 2021 period. Beragam inisiatif yang dilakukan Bank Indonesia The development of COVID-19 pandemic and dalam rangka implementasi BPPU 2025 sangat accommodative policies to accelerate national economic dipengaruhi oleh situasi pandemi COVID-19 serta recovery were important elements to the initiatives taken kebijakan akomodatif dalam mendorong percepatan by Bank Indonesia related to the implementation of pemulihan perekonomian nasional. Untuk itu ke- BPPU 2025. Therefore, it is necessary to have Bank selarasan antara kebijakan Bank Indonesia dengan Indonesia's policies aligned with the policies drawn by otoritas keuangan lainnya diperlukan dalam rangka other financial authorities. This way, the balance of menjaga keseimbangan stabilisasi perekonomian economic stabilization can be harmonized with the dengan upaya pengembangan pasar uang yang tetap initiatives of money market development as prescribed berjalan sesuai BPPU 2025. in BPPU 2025. 7. Pemberdayaan Ekonomi Keuangan Syariah dan UMKM a. Ekonomi Keuangan Syariah 7. Empowerment of Sharia Economy and Finance and MSMEs a. Sharia Economy and Finance Bank Indonesia terus mendorong pengembangan Bank Indonesia continues to accelerate the ekonomi dan keuangan syariah sebagai sumber development of sharia economy and finance as the pertumbuhan baru ekonomi Indonesia. Hal ini new driver of growth for the Indonesian economy. dilakukan baik dari sisi pemberdayaan usaha This development was made on the sharia businesses 31
46. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 syariah , sebagai sisi demand pembiayaan syariah, side to create demand for sharia financing, and maupun dari sisi keuangan syariah sebagai sisi on the supply side, the focus was given to sharia supply, khususnya melalui manajemen likuiditas financing development, particularly through sharia syariah untuk mendukung penyaluran pembiayaan liquidity management to support sharia funding syariah. disbursement. Dalam area kewenangan Bank Indonesia sebagai Bank Indonesia in its authority as the regulator regulator dari sisi kebijakan moneter, untuk for monetary policy, to support sharia liquidity mendukung manajemen likuiditas syariah, Bank management, has carried out the strengthening on Indonesia melakukan penguatan operasi moneter sharia monetary operation by expanding Bank syariah dengan meningkatkan penggunaan Sukuk Indonesia Sukuk (SukBI) of 1 (one) week to 12 (twelve)- Bank Indonesia (SukBI) pada tenor 1 (satu) minggu month tenor. Regarding sharia macroprudential sampai dengan 12 (dua belas) bulan. Dari sisi policy, Bank Indonesia has also carried out the kebijakan makroprudensial syariah, Bank Indonesia strengthening on RIM Sharia by entering export bills juga memperkuat kebijakan RIM Syariah dengan in the financing component and gradually enforcing memasukkan wesel ekspor sebagai komponen bottom disincentive for the fulfilment of RIM Sharia pembiayaan serta memberlakukan secara bertahap which is intended to encourage sharia financing ketentuan disinsentif bawah Giro RIM Syariah untuk disbursement from sharia banking to businesses mendorong penyaluran pembiayaan perbankan and exports in a bid to accelerate economic recovery. syariah kepada dunia usaha dan ekspor guna Moreover, to encourage sharia banking sector to mengakselerasi pemulihan ekonomi. Selain itu, implement a balanced and quality intermediation untuk mendorong sektor perbankan syariah function, Bank Indonesia has made an adjustment menjalankan fungsi intermediasi yang seimbang on FTV ratio limit for property loan/financing and dan berkualitas, Bank Indonesia melakukan downpayment requirement for automotive loan/ penyesuaian pengaturan mengenai batasan rasio financing, which are equally applicable for green FTV untuk pembiayaan properti dan uang muka property and green automotive loan/financing. untuk pembiayaan kendaraan bermotor yang juga The adjustment on FTV ratio and downpayment berlaku untuk properti berwawasan lingkungan requirements remained effective until end of 2022. dan kendaraan bermotor berwawasan lingkungan. Additionally, to increase financial inclusion, Bank Penyesuaian batasan rasio FTV dan uang muka Indonesia has issued RPIM policy, an amendments tersebut berlaku hingga akhir tahun 2022. to the previous MSMEs Financing Ratio policy. Selanjutnya, untuk meningkatkan inklusi keuangan, Bank Indonesia juga menerbitkan kebijakan RPIM yang merupakan penyempurnaan dari kebijakan Rasio Pembiayaan UMKM. 32 Sebagai wujud nyata peran Bank Indonesia dalam As the fulfillment to its role in supporting and mendukung dan memperkuat sinergi pengembangan enhancing the synergy of sharia economy and ekonomi dan keuangan syariah, Bank Indonesia finance development, Bank Indonesia has organized kembali melanjutkan penyelenggaraan rangkaian Sharia Economic Festival (FESyar) and Indonesia kegiatan Festival Ekonomi Syariah (FESyar) dan Sharia Economic Festival (ISEF) in 2021. The events Indonesia Sharia Economic Festival (ISEF) pada comprised 194 hybrid events, including webinars, tahun 2021 secara hybrid dengan 194 kegiatan workshops, business coaching, business meeting- webinar, workshop, business coaching, business matchings, and focus group discussions at national meeting-matching, dan focus group discussion di and international level, as well as talk show and
47. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 level nasional dan internasional , serta talkshow mass religious gathering or tabligh akbar. FESyar dan tablig akbar. Kegiatan FESyar dan ISEF diikuti and ISEF were joined by 970 exhibitors, 420 designers, oleh sebanyak 970 pelaku usaha, 420 desainer, 4,451 competition participants, and 293,401 visitors 4.451 peserta kompetisi dengan total pengunjung from 93 countries. Meanwhile, on the Islamic social mencapai 293.401 orang dari seluruh provinsi di finance front, a IDR669 billion of Ziswaf were raised Indonesia dan 93 negara di dunia. Selain itu, di during the events. bidang keuangan sosial Islam tercatat pengumpulan Ziswaf yang mencapai Rp669 miliar. b. UMKM b. MSMEs Kebijakan pengembangan UMKM dilakukan Bank Bank Indonesia's policy on MSMEs development have Indonesia dalam rangka mendukung pelaksanaan been geared toward achieving its main duties in tugas utama untuk mencapai dan memelihara maintaining monetary, financial system stability, stabilitas moneter, stabilitas sistem keuangan, dan and payment system stability. This policy is described stabilitas sistem pembayaran. Kebijakan tersebut in the SME Development Framework of Bank tertuang dalam Framework Pengembangan UMKM Indonesia through 3 (three) pillars, Corporatization, Bank Indonesia yang dilakukan melalui 3 (tiga) Capacity, and Financing (KKP) in a bid to propel pilar kebijakan yaitu Korporatisasi, Kapasitas, MSMEs as the backbones of national economy. dan Pembiayaan (KKP) untuk mewujudkan UMKM sebagai tulang punggung perekonomian nasional. Implementasi kebijakan pengembangan UMKM Bank Indonesia's policies on MSMEs development Bank Indonesia dilaksanakan melalui kerjasama were implemented through a close coordination dan koordinasi dengan KPwDN di 46 (empat puluh with its 46 (forty-six) Domestic Representative enam) wilayah serta satuan kerja terkait di Kantor Offices (KPwDN) and relevant working units at the Pusat. Sinergi program pengembangan UMKM Head Office. Additionally, the synergy on MSMEs juga dibangun dengan melibatkan pihak eksternal development programs were also built by engaging antara lain kementerian/lembaga, asosiasi, expert, external stakeholders, including ministries/institutions, dan akademisi. associations, experts and academics. Salah satu bentuk program kerja Bank Indonesia The support extended by Bank Indonesia on National dalam meningkatkan kapasitas UMKM, Movement (Gernas) Proudly Made in Indonesia (BBI) memperluas akses pasar nasional dan global, and Proudly Traveling in Indonesia #diIndonesiaAja serta sebagai upaya mensosialisasikan dan (BWI), and Indonesia Creative Work (KKI) exhibition mempublikasikan kepada masyarakat luas were evidence to Bank Indonesia's programs in mengenai program pengembangan UMKM Bank supporting MSMEs capacity empowerment, national Indonesia, adalah dukungan terhadap Gerakan and global market expansion, and promoting Bank Nasional (Gernas) Bangga Buatan Indonesia (BBI) Indonesia's MSMEs development programs to the dan Bangga Berwisata #diIndonesiaAja (BWI) serta public. Particularly in 2021, the supports from Bank penyelenggaraan pameran Karya Kreatif Indonesia Indonesia to the monthly events of Gernas BBI and (KKI). Khusus di 2021, dukungan Bank Indonesia BWI were offered through active engagements pada penyelenggaraan Gernas BBI dan BWI setiap from 46 (forty six) KPwDN across the regions by bulannya diwujudkan melalui keterlibatan aktif highlighting their respective local uniqueness dari 46 (empat puluh enam) KPwDN di berbagai as well as enhancing the synergy between Bank daerah dengan menonjolkan kekhasan daerah Indonesia and the Ministries/Institutions and the 33
48. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 masing-masing dan mengedepankan penguatan Regional Governments . sinergi Bank Indonesia dengan Kementerian/ Lembaga dan Pemda. Bentuk dukungan Bank Indonesia diselaraskan Supports from Bank Indonesia were also matched dengan target nasional Gernas BBI dan BWI yang with the national target of Gernas BBI and BWI and dilakukan melalui KPwDN antara lain melalui run by KPwDN through MSME capacity expansion program peningkatan kapasitas UMKM (on boarding (on boarding and MSME product curation), expansion dan kurasi produk UMKM), perluasan penggunaan of QRIS use for MSME merchants, market and QRIS oleh merchant UMKM, fasilitasi peningkatan financial access expansion facility for MSMEs through akses pasar dan akses keuangan bagi UMKM financing and export business matching, capacity melalui kegiatan business matching pembiayaan expansion for MSMEs that support tourism and dan ekspor, pengembangan kapasitas UMKM tourism villages, as well as organizing strategic pendukung pariwisata dan pelaku desa wisata, events that corresponded with KKP's three pillars. serta penyelenggaraan berbagai event strategis Bank Indonesia yang sejalan dengan tiga pilar kebijakan (KKP). 34 Penyelenggaraan Gernas BBI dan BWI 2021 secara The results from Gernas BBI and BWI 2021 events BI-Wide telah menghasilkan beberapa pencapaian held across BI-Wide are as follows: (i) exhibition yaitu (i) transaksi penjualan exhibition sebesar sales transaction amounted to IDR56.1 billion, (ii) Rp56,1 miliar, (ii) transaksi penjualan e-commerce e-commerce sales transaction amounted to IDR1.3 sebesar Rp1,3 miliar, (iii) transaksi penjualan ekspor billion, (iii) export sales transaction amounted to Rp2,7 miliar, (iv) business matching ekspor sebesar IDR2.7 billion, (iv) business matching for export Rp4,9 miliar, (v) business matching pembiayaan amounted to IDR4.9 billion, (v) business matching Rp388 miliar, dan (vi) UMKM lolos kurasi sebagai for financing amounted to IDR388 billion, and (vi) peserta exhibition sebanyak 3.921 UMKM. 3,921 MSMEs curated as exhibitors. Sebagai bentuk peran aktif Bank Indonesia dalam Bank Indonesia's active supports for Gernas BBI and setiap kegiatan Gernas BBI dan BWI, Bank Indonesia BWI were implemented through a series of KKI 2021 telah menyelenggarakan rangkaian acara KKI 2021 events, themed as “Synergy, Globalization, and dengan mengangkat tema “Sinergi, Globalisasi, Digitalization of MSME and Tourism Sector”. In March dan Digitalisasi UMKM dan Sektor Pariwisata”. 2021, Bank Indonesia assumed a role as the Pada Maret 2021, Bank Indonesia berkesempatan Movement Manager for Gernas BBI and BWI by menjadi Movement Manager Gernas BBI dan BWI organizing a hybrid event of KKI Series 1 - 2021 in melalui penyelenggaraan KKI Seri 1 - 2021 yang Jakarta and West Nusa Tenggara. A number of diselenggarakan secara hybrid di Jakarta dan Nusa activities were featured during KKI Series 1-2021 Tenggara Barat. Berbagai kegiatan pada pagelaran event, organized in synergy and association with the KKI Seri 1 - 2021 diselenggarakan dengan sinergi erat stakeholders from both central and regional levels. dan keselarasan irama antar pemangku kepentingan This event has also seen many engagements coming di pusat hingga daerah. Kegiatan ini melibatkan from the private sector, financial institutions, digital sektor swasta, lembaga keuangan, platform digital, platforms, mass media, as well as associations, such media massa, serta asosiasi seperti Indonesian as Indonesian E-commerce Association (IdEA) and E-commerce Association dan Asosiasi Fintech The Indonesian Joint Funding Fintech Association Pendanaan Bersama Indonesia. Penyelenggaraan (AFPI). Additionaly, the goal from this event was
49. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 KKI seri 1 juga dimaksudkan untuk mengoptimalkan boost access to MSME market through www .karya akses pasar UMKM melalui website www.karya kreatifindonesia.co.id and marketplace to display kreatifindonesia.co.id serta marketplace untuk superior products from more than 1,200 MSMEs. menampilkan produk-produk unggulan lebih dari 1.200 UMKM. Selanjutnya, Puncak KKI 2021 diselenggarakan Moreover, the Highlight of KKI 2021 event was held pada 23 sampai dengan 26 September 2021 secara on-line on September 23-26, 2021, in synergy with virtual bersinergi dengan Kementerian Kelautan the Ministry of Marine Affairs and Fisheries in its role dan Perikanan sebagai Movement Manager. Puncak as the Movement Manager. This event was organized KKI 2021 diselenggarakan sebagai momentum to mark the momentum for MSME revival in the kebangkitan UMKM di era pandemi dengan pandemic era, in synergy with the Ministry of Marine mengedepankan sinergi bersama Kementerian/ Affairs and Fisheries and in collaborations with Bank Lembaga melalui kolaborasi dengan berbagai pihak Indonesia's internal and external stakeholders, both baik stakeholder internal BI maupun eksternal di from central and regional level. tingkat pusat dan daerah. Penyelenggaraan KKI tahun 2021 telah menghasilkan KKI 2021 events have achieved better performances beberapa pencapaian dibandingkan tahun 2020 compared to that of 2020, as indicated by (i) MSME yaitu (i) peningkatan perolehan omzet UMKM sales increased by 94% to IDR32 billions, (ii) business sebesar 94% menjadi sebesar Rp32 miliar, (ii) matching increased by 56.8% to IDR207.2 billions, peningkatan nilai business matching sebesar 56,8% (iii) exhibition visitors increased by 130% to 148,716 menjadi sebesar Rp207,2 miliar, (iii) peningkatan visitors, (iv) MSME participation increased by 39% to jumlah pengunjung sebesar 130% menjadi sebanyak 525 participants and (v) number of events increased 148.716 orang, (iv) peningkatan jumlah UMKM by 17% to 82 events. peserta sebesar 39% menjadi sebanyak 525 peserta, dan (v) peningkatan jumlah events sebesar 17% menjadi sebanyak 82 events. 8. Penguatan Kebijakan Internasional 8. Strengthening International Policy Bank Indonesia terus memperkuat kerja sama keuangan Bank Indonesia continued to strengthen international internasional secara terkoordinasi dengan Pemerintah cooperation in coordination with the Government untuk mendukung pemulihan ekonomi serta menjaga to support economic recovery and to maintain stabilitas makroekonomi dan sistem keuangan baik macroeconomic and financial system stability, both global maupun Indonesia, termasuk kerja sama dalam globally and domestically, including the cooperation on penanganan dampak ekonomi dari pandemi COVID- the management of economic impacts of COVID-19 19. Kerja sama keuangan internasional dan regional pandemic. International and regional cooperation has di kawasan Asia terus diperluas termasuk dalam been extended, including International Financial Safety bentuk Jaring Pengaman Keuangan Internasional Net (JPKI) and LCS. On JPKI, Bank Indonesia has (JPKI) dan LCS. Terkait JPKI, sejauh ini, Bank Indonesia established Local Currency Bilateral Swap Agreement telah menjalin kerja sama Local Currency Bilateral Swap (LCBSA) with Monetary Authority of Singapore and Bank Agreement (LCBSA) dengan otoritas moneter Singapura Negara Malaysia; Bilateral Swap Arrangement (BSA) dan bank sentral Malaysia, Bilateral Swap Arrangement with Bank of Japan (as the agent to the Ministry of (BSA) dengan bank sentral Jepang (sebagai agen dari Finance - Japan), and repo agreements with the Federal 35
50. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Kementerian Keuangan Jepang ), serta kerja sama repo Reserve Bank of New York, BIS, and other counterparts dengan The Federal Reserve Bank of New York, BIS dan in Asia and Australia. sejumlah otoritas mitra di kawasan Asia dan Australia. Bank Indonesia juga telah menjalin kerja sama Additionally, LCS cooperation has also been established LCS dengan menggunakan 2 (dua) skema, yaitu LCS through 2 (two) schemes, namely Appointed Cross berbasis Appointed Cross Currency Dealer (ACCD) Currency Dealer (ACCD)-based LCS with Japan, China, dengan otoritas Jepang, Tiongkok, Malaysia, dan Malaysia, and Thailand; as well as Bilateral Currency Thailand, serta LCS berbasis Bilateral Currency Swap Swap Arrangement (BCSA)/Local Currency Bilateral Arrangement (BCSA)/Local Currency Bilateral Swap Swap Agreement (LCBSA)-based LCS with Bank of Agreement (LCBSA) dengan bank sentral Korea Selatan Korea and Bank Negara Malaysia. Meanwhile, LCS ACCD dan Malaysia. Kerja sama LCS ACCD dijalin dalam cooperation is aimed at supporting trade transaction rangka mendorong setelmen transaksi perdagangan, settlements, income transfer, and direct investment in income transfer, dan investasi langsung dalam mata local currencies. uang lokal. Perluasan kerja sama bilateral yang lebih terstruktur A more comprehensive and structured bilateral dan komprehensif dalam kerangka Structured Bilateral cooperation has also been expanded under the Cooperation juga terus dilakukan dengan sejumlah framework of Structured Bilateral Cooperation with a bank sentral mitra, yaitu Bank of Japan, Bundesbank, number of central banks, including Bank of Japan, The Central Bank of Republic of Turkey, The Federal Bundesbank, The Central Bank of Republic of Turkey, Reserve Bank of New York, Bank of England, dan Bank The Federal Reserve Bank of New York, Bank of England, of Korea (BOK), serta dengan lembaga multilateral, Bank of Korea (BOK), and Bank for International yaitu Bank for International Settlements (BIS). Settlements (BIS). Dampak keuangan dari berbagai kebijakan yang The financial impacts of Bank Indonesia's policy ditempuh Bank Indonesia tercermin dalam pos-pos utama implementations were reflected on the line items of its laporan keuangan. Dalam Laporan Posisi Keuangan, pos financial statements. In the Statement of Financial Position, Aset dan Liabilitas untuk Pelaksanaan Kebijakan Moneter the line items of Assets and Liabilities Related to Monetary menunjukkan implementasi kebijakan moneter dan Policy Implementation reflected the implementation of pos Uang Dalam Peredaran mencerminkan kebijakan monetary policies while Currency in Circulation reflected pengedaran Uang Rupiah. Sedangkan dalam Laporan the cash payment system policies. Meanwhile, in the Surplus Defisit, dampak keuangan dari kebijakan tersebut Statement of Surplus Deficit, the impacts were reflected on tercermin di pos Penghasilan dan Beban Pelaksanaan the line items of Revenues and Expenses from Monetary Kebijakan Moneter, pos Penghasilan dan Beban Policy Implementation, Revenues and Expenses from Pengelolaan Sistem Pembayaran, pos Penghasilan dan Payment System Services, Revenues and Expenses from Beban Pengaturan dan Pengawasan Makroprudensial dan Macroprudential Supervision, as well as Expenses from pos Beban Hubungan Keuangan dengan Pemerintah. Financial Relationships with the Government. Pembelian SBN berjangka panjang di pasar perdana The purchases of long-term SBN in the primary market sebagai pelaksanaan UU Nomor 2 Tahun 2020 tercermin as the implementation of Act Number 2 of 2020 were reflected pada peningkatan Aset dalam rangka kebijakan moneter. on the increased amount of Financial Assets Related to Adapun pembagian beban dengan Pemerintah untuk Monetary Policy Implementation. Meanwhile, as stipulated pendanaan public goods dan non-public goods dalam APBN in Joint Decree-Scheme II, burden sharing with the oleh Bank Indonesia sesuai KB II berupa beban kontribusi Government related to public goods and non-public goods 36
51. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 atas bunga /imbalan SBN serta pembagian beban dengan funding in the State Budget consisted of contributions Pemerintah untuk pembiayaan penanganan Kesehatan to SBN interest expenses/expenses from Sharia-based sesuai KB III tercermin pada pos Beban Hubungan Keuangan Transaction and Burden-sharing cost of SBN issued for dengan Pemerintah. Healthcare funding as stipulated in Joint Decree-Scheme III which were reflected on the Expenses from Financial Relationships with the Government. Berdasarkan uraian di atas, pelaksanaan UU Nomor The illustration above indicated that the 2 Tahun 2020 memiliki dampak pada Laporan Keuangan implementation of Act Number 2 of 2020 has affected Bank Bank Indonesia. Pelaksanaan seluruh kewenangan Bank Indonesia's Financial Statements. The implementation of Indonesia dalam Undang-Undang tersebut dilaksanakan Bank Indonesia's overall authorities as stipulated in the Act dengan mengedepankan kebijakan untuk membangun have been carried out by putting priorities on policies that optimisme pemulihan perekonomian nasional dengan promote optimism on national economic recovery while tetap memperhatikan kesinambungan keuangan Bank maintaining Bank Indonesia financial sustainability. Indonesia. A.8. Kinerja Anggaran Operasional Bank Indonesia A.8. Performance of Bank Indonesia's Operational Tahun 2021 Budget for the Year 2021 Berdasarkan Pasal 60 UU Bank Indonesia, anggaran Pursuant to Article 60 of Bank Indonesia Act, Bank kegiatan operasional disampaikan kepada DPR-RI untuk Indonesia's operational budget will require an approval mendapatkan persetujuan. DPR-RI menyetujui Anggaran from the DPR-RI. The operational budget of Bank Indonesia Operasional Bank Indonesia tahun 2021 sebesar Rp27,75 for the year 2021 approved by the DPR-RI were IDR27.75 triliun untuk penerimaan dan sebesar Rp12,24 triliun untuk trillion for revenues and IDR12.24 trillion for expenses. In pengeluaran. Selama tahun 2021, Bank Indonesia telah 2021, the realization of revenues for Bank Indonesia's merealisasikan penerimaan Anggaran Operasional sebesar Operational Budget was IDR28.24 trillion or 101.78% of the Rp28,24 triliun atau 101,78% terhadap rencana, dan proposed budget, while the realization of expenses for Bank realisasi pengeluaran Anggaran Operasional sebesar Indonesia's Operational Budget was IDR11.18 trillion or Rp11,18 triliun atau 91,34% terhadap rencana. 91.34% of the proposed budget. B. B. IKHTISAR KEBIJAKAN AKUNTANSI YANG SUMMARY OF SIGNIFICANT ACCOUNTING SIGNIFIKAN POLICIES Penyusunan laporan keuangan Bank Indonesia Bank Indonesia's financial statements are prepared mengacu pada standar akuntansi yang berlaku bagi Bank in compliance with the accounting standards applied to Indonesia yang disebut Kebijakan Akuntansi Keuangan Bank Indonesia, referred to as Bank Indonesia Financial Bank Indonesia (KAKBI). KAKBI disusun oleh Komite Accounting Policies (KAKBI). KAKBI is prepared by an Penyusun KAKBI yang independen. KAKBI disusun dengan independent KAKBI Committee, based on generally mengacu pada Standar Akuntansi Keuangan yang berlaku accepted Financial Accounting Standards and adjusted to dengan penyesuaian untuk mengakomodasi keunikan accommodate the unique characteristics of Bank Indonesia bisnis entitas Bank Indonesia sebagai bank sentral yang as a not-for-profit entity, and it is also in compliance with tidak berorientasi mencari keuntungan, dan mengacu the generally accepted accounting conventions and best pada konvensi dan praktik akuntansi yang lazim di bank practices for central banks. sentral. 37
52. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 B .1. Pernyataan Kepatuhan Terhadap KAKBI B.1. KAKBI Compliance Statement Bank Indonesia menyusun Laporan Keuangan pada Bank Indonesia prepared its Financial Statements as tanggal dan untuk periode yang berakhir per 31 Desember at and for the period ended December 31, 2021, based on 2021 berdasarkan KAKBI. KAKBI. B.2. Penerapan Teori Entitas B.2. Entity Theory Concept Bank Indonesia menerapkan konsep teori entitas. Bank Indonesia applies the concept of entity theory. Berdasarkan teori tersebut, laporan keuangan tidak Based on this theory, the financial statements do not memisahkan dengan tegas unsur liabilitas dan ekuitas. definitively separate the elements of liabilities and equities. Bank Indonesia menempatkan seluruh pemangku Bank Indonesia places all of its stakeholders on an equal kepentingan pada prioritas yang setara. priority. Selain itu, Bank Indonesia beraktivitas bukan untuk Moreover, as a not-for-profit entity, Bank Indonesia's memperoleh keuntungan atau laba, sehingga penyusunan financial statements are not aimed at determining the net laporan keuangan Bank Indonesia bukan ditujukan untuk worth of Bank Indonesia. Therefore, Bank Indonesia does mengetahui kekayaan bersih (net worth). Oleh sebab itu, not present neither the equity sub-classification in the Bank Indonesia tidak menyajikan subklasifikasi ekuitas Statement of Financial Position or the Statement of Changes di Laporan Posisi Keuangan dan tidak menyajikan laporan in Equity in the financial statements. perubahan ekuitas sebagai komponen laporan keuangan. B.3. Konsep Pengakuan Penghasilan dan Beban B.3. Concept of Income and Expense Recognition Pengakuan maupun pengukuran penghasilan dan The measurement and recognition of income and beban mempertimbangkan kesesuaian dengan upaya expenses take into account the concept of conformity in pencapaian tujuan Bank Indonesia. Bank Indonesia mengakui regards to the objective of Bank Indonesia. Bank Indonesia penghasilan dan beban yang berasal dari transaksi yang recognizes income and expenses resulted from transactions telah terjadi dan transaksi unik Bank Indonesia yang telah that have been realized and its unique transactions that mencapai tujuan akhir dari pelaksanaan transaksi. have achieved their ultimate objectives. B.4. Dasar Penyusunan Laporan Keuangan B.4. Principles of Financial Statements Preparation Laporan keuangan disajikan dalam mata uang The financial statements are presented in Rupiah. Rupiah. Kecuali dinyatakan lain, informasi keuangan yang Unless otherwise stated, the financial information presented disajikan telah dibulatkan menjadi jutaan Rupiah yang is rounded off to the nearest million Rupiah. terdekat. Laporan keuangan disusun berdasarkan konsep The financial statements are prepared based on historis, kecuali untuk pos: historical cost concept, except: 1. Emas yang diukur pada nilai wajar melalui selisih 1. Gold is measured at fair value through revaluation revaluasi; 2. Instrumen keuangan pelaksanaan kebijakan yang diukur pada nilai wajar melalui selisih revaluasi; 38 reserves; 2. Financial Instrument for Policy Implementation is measured at fair value through revaluation reserves;
53. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 3 . Penyertaan yang diukur pada nilai wajar melalui selisih revaluasi; dan 4. Liabilitas imbalan kerja yang diukur sebesar nilai kini imbalan kerja dikurangi nilai bersih aset program. 3. Equity participation is measured at fair value through revaluation reserves; and 4. Employee benefits liability is measured at present value of benefits expected to be paid minus net value of plan assets. Laporan keuangan disusun berdasarkan basis The financial statements are prepared based on an akrual. accrual basis. B.5. Penggunaan Pertimbangan, Estimasi, dan Asumsi B.5. Use of Judgments, Estimates, and Assumptions Penyusunan laporan keuangan sesuai dengan KAKBI Preparation of the financial statements in accordance mengharuskan manajemen membuat pertimbangan, with KAKBI requires the management to establish judgments, estimasi, dan asumsi yang memengaruhi jumlah aset, estimates, and assumptions which may affect the reported liabilitas, penghasilan dan beban yang dilaporkan. Estimasi assets, liabilities, revenues, and expenses. Continuous yang digunakan ditelaah secara berkesinambungan. assessments are made on the estimates in use. Changes on Perubahan atas estimasi akuntansi diakui pada periode accounting estimates are recognized at the period where dimana estimasi tersebut diubah dan periode yang akan the changes are made and at the future period that may be datang yang dipengaruhi oleh perubahan estimasi tersebut. affected by such changes. B.6. Penjabaran Posisi dan Transaksi Dalam Valuta B.6. Translating Foreign Currency Position and Asing, dan Penjabaran Posisi dan Transaksi Emas Transactions, and Translating Gold Position and Transactions Pada tanggal pelaporan, saldo pos moneter At the reporting date, the foreign currency-denominated dalam valuta asing dijabarkan ke dalam Rupiah dengan monetary item balances are translated to Rupiah using the menggunakan kurs penutup yaitu kurs tengah Bank closing rate, which is the prevailing Bank Indonesia mid Indonesia pada akhir periode pelaporan. Selisih yang exchange rate at the end of reporting period. The differences timbul dari penjabaran saldo pos moneter dalam valuta arising from previous carrying amount and results of asing yang terkait dengan transaksi Bank Indonesia yang translation of foreign currency-denominated monetary items bersifat unik, disajikan sebagai selisih revaluasi pada balances resulted from Bank Indonesia's unique transactions kelompok liabilitas dalam Laporan Posisi Keuangan. are presented as revaluation reserves on liability side in the Statement of Financial Position. Untuk selisih yang timbul dari penjabaran saldo pos Differences from translating foreign currency- moneter dalam valuta asing yang tidak terkait dengan denominated monetary items balances resulted from Bank transaksi Bank Indonesia yang bersifat unik, disajikan Indonesia's non-unique transactions are presented as sebagai selisih kurs valuta asing dalam Laporan Surplus foreign exchange gains or losses in the Statement of Surplus Defisit. Keuntungan dan kerugian selisih kurs yang timbul Deficit. In addition, gains and losses arising from foreign dari transaksi valuta asing yang telah mencapai tujuan exchange transactions which have achieved their ultimate akhir kepemilikan aset dan liabilitas valuta asing, diakui objective are recognized as current year surplus/deficit. sebagai surplus/defisit tahun berjalan. Jumlah valuta asing dari transaksi pertukaran valuta Foreign currencies acquired from exchange transactions asing dengan Rupiah dihitung ke dalam Rupiah dengan with Rupiah are translated to Rupiah using transaction 39
54. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 kurs transaksi dan jumlah valuta asing dari transaksi antar exchange rate while foreign currencies acquired from inter- valuta asing dihitung ke dalam Rupiah menggunakan kurs foreign exchange transactions are translated to Rupiah tengah Bank Indonesia pada tanggal transaksi . Kurs tengah using the prevailing Bank Indonesia mid exchange rate on yang digunakan untuk menghitung jumlah dalam Rupiah the date of the transactions. Mid exchange rate used for dari transaksi antar valuta asing yaitu kurs tengah mata inter-foreign currencies transactions is the rate of the anchor uang jangkar yang ditentukan berdasarkan konvensi currency based on currency hierarchy convention. hierarki mata uang. Kurs tengah Bank Indonesia beberapa valuta asing Bank Indonesia mid exchange rates for currencies utama terhadap Rupiah pada akhir periode laporan 31 against the Rupiah for the reporting period ended December Desember 2021 dan 31 Desember 2020: 31, 2021 and December 31, 2020 were as follows: 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 (Rp penuh) (IDR - full amount) (Rp penuh) (IDR - full amount) 1 EUR 16.156,27 17.330,11 1 EUR Uraian Valuta Asing Description Foreign Currency 1 GBP 19.295,29 19.085,48 1 GBP 1 AUD 10.375,11 10.771,28 1 AUD 1 SDR 19.983,35 20.315,01 1 SDR 1 NZD 9.757,59 10.116,11 1 NZD 1 USD 14.278,00 14.105,00 1 USD 1 CAD 11.212,06 11.019,10 1 CAD 100 JPY 12.404,33 13.647,14 100 JPY Bank Indonesia menggunakan metode Net Currency Bank Indonesia adopts Net Currency Position (NCP) Position (NCP) dalam menghitung dampak selisih kurs method to calculate the result of exchange rate translation valuta asing dari posisi dan transaksi dalam valuta asing. of foreign currency position and transactions. NCP is NCP adalah posisi bersih dalam valuta asing yang diukur calculated for each foreign currency which is the net position dari selisih antara saldo aset valuta asing komponen NCP of the difference between the total foreign currency- dengan saldo liabilitas valuta asing komponen NCP. denominated assets of NCP components and the total Dengan metode ini, Bank Indonesia menghitung harga foreign currency-denominated liabilities of NCP components. perolehan (cost) dalam Rupiah dari saldo NCP, nilai wajar This method allows Bank Indonesia to measure the Rupiah (value) dalam Rupiah dari saldo NCP, dan harga perolehan cost of the NCP balances, the Rupiah value of the NCP rata-rata (average cost) dalam Rupiah per satuan nominal balances as well as the average cost in Rupiah for each valuta asing. foreign currency's nominal unit. Selisih antara nilai wajar dalam Rupiah dengan harga The exchange differences between the Rupiah fair perolehan dalam Rupiah dari saldo NCP dicatat sebagai value and the Rupiah cost of NCP balances are recognized Selisih Revaluasi Posisi Valuta Asing (SRPV). Sementara as a Foreign Currency Revaluation Reserves-Translation itu SRPV dari unit valuta asing yang dijual dan tidak diakui (FCRR-Translation). When FCRR-Translation of foreign sebagai keuntungan/kerugian selisih kurs pada transaksi currency is sold against another foreign currency and 40
55. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 antar valuta asing komponen NCP karena belum considered that it still needs to achieve its ultimate objective , memenuhi tujuan akhir, dicatat sebagai Selisih Revaluasi the exchange difference of foreign currency units sold is not Transaksi Valuta Asing (SRTV). Penelusuran saldo SRPV recognized as an exchange rate gains/losses, but recognized dapat dilakukan dari mutasi saldo valuta asing dan as Foreign Currency Revaluation Reserves-Transaction pergerakan kurs neraca harian. Selanjutnya penelusuran (FCRR-Transaction). The balance of FCRR-Translation is penambahan saldo SRTV dilakukan berdasarkan mutasi tracked based on the movements of foreign currency transaksi antar valuta asing, sedangkan penelusuran balances and the change of daily mid exchange rate. pengurangan saldo SRTV dilakukan berdasarkan mutasi Furthermore, the balance of FCRR-Transaction is tracked transaksi valuta asing yang telah mencapai tujuan akhir. based on inter-foreign exchange transaction movements; so that when a foreign exchange transaction has achieved its ultimate objective, the foreign currency revaluation reserves balance that must be transferred to the Statement of Surplus Deficit can be identified. Transaksi pelepasan valuta asing komponen NCP The ultimate objective of the foreign exchange yang memenuhi tujuan akhir, yaitu transaksi valuta transaction is achieved at the time the foreign currency is komponen NCP terhadap Rupiah, emas, atau valuta asing translated into Rupiah, gold, or foreign currency-denominated non komponen NCP, akan merealisasikan laba/rugi selisih liabilities are derecognized. When such transactions occur, kurs dari SRPV dan SRTV yang dicatat sebagai Pendapatan/ the proportioned balance of both FCRR-Translation and Beban Selisih Kurs Transaksi Valuta Asing. FCRR-Transaction are recognized as Foreign Exchange Gains/ Losses in the Statement of Surplus Deficit. B.7. Transaksi dengan Pihak Berelasi B.7. Related Party Transactions Transaksi dengan pihak berelasi, baik yang dilakukan Related party transactions, whether conducted with dengan atau tidak dengan tingkat harga, persyaratan, dan or without the same level of prices, terms, and conditions kondisi yang sama dengan pihak lain, diungkapkan dalam of other parties, are disclosed in the Notes to Financial Catatan atas Laporan Keuangan. Statements. B.8. Emas B.8. Gold Emas adalah bagian dari cadangan devisa yang Gold is a part of foreign reserves and is intended ditujukan antara lain sebagai penyangga likuiditas dalam to serve as, among others, liquidity buffer in supporting mendukung pelaksanaan kebijakan moneter dan/atau monetary policy implementation and or fulfilling obligations pemenuhan kewajiban dalam valuta asing. Emas yang denominated in foreign currency. Bank Indonesia's gold dimiliki Bank Indonesia terdiri dari emas batangan dan reserves consists of gold bar and contractual rights to gold hak kontraktual atas emas batangan. bar. Pada saat perolehan, emas diukur berdasarkan biaya Upon acquisition, gold is recognized at acquisition perolehan. Pada tanggal pelaporan, saldo emas diukur cost. At the reporting date, the gold reserves balance is berdasarkan nilai wajar yaitu harga emas yang tersedia di measured based on fair value, specifically the gold price at pasar London, yang dihitung ke dalam Rupiah dengan the London market, and subsequently calculated into Rupiah menggunakan kurs tengah Bank Indonesia pada tanggal using the prevailing Bank Indonesia mid exchange rate periode pelaporan. Selisih yang timbul antara jumlah at the end of the reporting period. The difference arising tercatat sebelumnya dengan jumlah hasil penjabaran saldo between the previous carrying amount and the amount that 41
56. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 tersebut diakui sebagai selisih revaluasi pada kelompok results from the translation of the balance is recognized as liabilitas dalam Laporan Posisi Keuangan . the gold revaluation reserves and presented in the liability side of the Statement of Financial Position. Keuntungan dan kerugian karena penghentian Gains and losses due to derecognition of gold reserves pengakuan diakui dalam Laporan Surplus Defisit pada are recognized at the current year's Statement of Surplus tahun berjalan. Emas disajikan pada Laporan Posisi Deficit. In the Statement of Financial Position, gold is Keuangan secara neto setelah dikurangi penyisihan presented net of allowance for impairment. Gold transactions penurunan nilai. Transaksi emas dijabarkan ke dalam are translated to Rupiah using the exchange rate on the Rupiah dengan menggunakan kurs pada tanggal transaksi. transaction date. B.9. Uang Dalam Peredaran B.9. Currency in Circulation Uang dalam peredaran adalah Uang Rupiah yang Currency in circulation is the Rupiah currency that berada di luar penguasaan Bank Indonesia, termasuk is not under control of Bank Indonesia, including the Uang Rupiah Khusus. Uang dalam peredaran merupakan Commemorative Banknotes and Coins. Currency in salah satu transaksi unik yang hanya terdapat di Bank circulation is one of Bank Indonesia's unique transactions Indonesia dan tidak terdapat di entitas lain. Sesuai amanat that cannot be found in other entities. In accordance with Undang-Undang Bank Indonesia dan Undang-Undang the mandate stipulated within Bank Indonesia Act and Act Nomor 7 Tahun 2011 tentang Mata Uang, Bank Indonesia Number 7 of 2011 on Currency, Bank Indonesia is the sole merupakan satu-satunya lembaga di Indonesia yang institution in Indonesia that is authorized to print and berwenang untuk mengeluarkan, mengedarkan, dan/atau circulate the Rupiah currency. Bank Indonesia coordinates melakukan pencabutan dan penarikan Uang Rupiah. Bank with the Government in regards to planning, printing, and Indonesia berkoordinasi dengan Pemerintah dalam kegiatan destructing of Rupiah Notes and Coins. The coordination is perencanaan, pencetakan, dan pemusnahan Uang Rupiah based on the Memorandum of Understanding between Bank yang pelaksanaannya didasarkan pada Nota Kesepahaman Indonesia and the Government of the Republic of Indonesia antara Bank Indonesia dengan Pemerintah RI Nomor Number 14/1/GBI/DPU/NK/MOU-5/MK.05/2012 dated June 14/1/GBI/DPU/NK/MOU-5/MK.05/2012 tanggal 27 Juni 2012 27, 2012, on the Coordination of Planning, Printing, and tentang Pelaksanaan Koordinasi dalam rangka Perencanaan Destructing of the Rupiah Notes and Coins. dan Pencetakan, serta Pemusnahan Uang Rupiah. Kewenangan Bank Indonesia dalam pengelolaan Bank Indonesia's authority to issue and circulate the Uang Rupiah, menyebabkan Uang Rupiah yang dalam Rupiah currency has put the control of the Rupiah currency penguasaan Bank Indonesia memiliki fungsi yang berbeda under Bank Indonesia as a function that set Bank Indonesia dengan entitas lain. Bagi Bank Indonesia, Uang Rupiah distinct from other entities. For Bank Indonesia, the Rupiah yang dimiliki merupakan salah satu alat untuk menjaga currency is one of the tools used to maintain the smooth kelancaran sistem pembayaran. operation of national payment system. Ketika Uang Rupiah berada di luar penguasaan Bank When the Rupiah is not under the control of Bank Indonesia maka muncul liabilitas Bank Indonesia kepada Indonesia, Bank Indonesia recognizes liability to the holders pemegang Uang Rupiah. Namun liabilitas tersebut tidak of Rupiah currency. However, this liability neither represents menunjukkan klaim terhadap aset spesifik di Bank claims to a specific asset in Bank Indonesia nor has a Indonesia dan tidak memiliki jatuh tempo. Uang dalam maturity period. Currency in circulation is recognized as a peredaran diakui sebagai liabilitas sebesar nilai nominal liability in the amount of its nominal value as stated in yang tercantum pada pecahan Uang Rupiah. denomination of the Rupiah currency. 42
57. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Uang dalam peredaran dihentikan pengakuannya Currency in circulation is derecognized if , and only if, jika dan hanya jika Uang Rupiah: (a) dikuasai kembali oleh the Rupiah currency: (a) comes under the control of Bank Bank Indonesia; atau (b) telah dinyatakan tidak berlaku Indonesia again; or (b) has been declared invalid as legal sebagai alat pembayaran yang sah akibat pencabutan dan tender due to its revocation and withdrawal from circulation penarikan Uang Rupiah dari peredaran dan tidak dikuasai and is no longer controlled by Bank Indonesia after a certain kembali Bank Indonesia setelah jangka waktu tertentu, period of time has elapsed, in accordance with the provisions sesuai dengan peraturan perundang-undangan. of the laws and regulations in effect. B.10. Aset Keuangan dan Liabilitas Keuangan untuk B.10. Financial Assets and Liabilities Related to Monetary Pelaksanaan Kebijakan Moneter Policy Implementation Bank Indonesia memiliki aset dan liabilitas keuangan Bank Indonesia holds conventional and sharia-based konvensional dan berbasis syariah yang digunakan dalam financial assets and liabilities to be utilized for its policies pelaksanaan kebijakan. Sesuai Pernyataan Kebijakan implementation. In accordance with Statement of Financial Akuntansi Keuangan (PKAK) 01 tentang Kebijakan Accounting Policy (PKAK) 01 on Accounting Policies, to Akuntansi, penetapan perlakuan akuntansi transaksi Bank determine the accounting policy for transactions that Indonesia yang bersifat syariah dan unik ditempuh dengan are sharia-compliant and unique, Bank Indonesia shall mempertimbangkan secara komprehensif: (i) tujuan Bank comprehensively consider: (i) Bank Indonesia's objective; Indonesia; (ii) substansi ekonomi dan hukum dari transaksi, (ii) the economic and legal substance of the transactions; peristiwa, atau kondisi lain terkait; (iii) perlakuan akuntansi (iii) the accounting treatment, based on accounting menurut standar akuntansi atas transaksi, peristiwa, atau standards, that is applied to similar transactions by other kondisi lain yang sejenis pada entitas lain; (iv) bisnis model entities; (iv) business model of the sharia-compliant transaksi syariah; (v) prinsip-prinsip akuntansi syariah yang transaction; (v) generally-accepted sharia accounting diterima umum; dan (vi) pendapat pihak yang berwenang principles; and (vi) the opinion of the authority for assessing untuk menilai transaksi syariah. sharia-compliant transactions. Mempertimbangkan model bisnis transaksi dan In view of the business model of sharia-compliant kepemilikan instrumen keuangan kebijakan berbasis transactions and ownership of sharia-compliant financial syariah oleh Bank Indonesia, maka transaksi syariah Bank instruments, thus Bank Indonesia's sharia-compliant Indonesia adalah transaksi unik, dan sesuai dengan Prinsip transactions are considered unique and in compliance with Dasar Penyusunan dan Penyajian Laporan Keuangan maka the Fundamental Principles for the Preparation and perlakuan akuntansi instrumen keuangan syariah merujuk Presentation of Bank Indonesia Financial Statements. pada PKAK 06 tentang Instrumen Keuangan Kebijakan. Therefore, its accounting treatment shall refer to PKAK 06 on Policy-Related Financial Instruments. B.10.1. Klasifikasi B.10.1. Classification Bank Indonesia mengklasifikasikan aset keuangan At the time of initial recognition, Bank Indonesia kebijakan setelah pengakuan awal ke dalam kategori classifies its policy-related financial assets into one of the sebagai berikut: following categories: 1. Diukur pada biaya perolehan diamortisasi; atau 1. Measured at amortized cost; or 2. Diukur pada nilai wajar melalui selisih revaluasi. 2. Measured at fair value through revaluation reserves. Aset keuangan diukur pada biaya perolehan diamortisasi jika kondisi berikut terpenuhi: A financial asset is measured at amortized cost only if both of the following conditions are met: 43
58. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 1 . Aset keuangan dikelola dalam model bisnis yang 1. The asset is held within a business model whose objective bertujuan memiliki aset keuangan dalam rangka is to hold assets in order to collect contractual cash flows; mendapatkan arus kas kontraktual; dan and 2. Persyaratan kontraktual dari aset keuangan yang pada 2. The contractual terms of the financial asset on specified tanggal tertentu menghasilkan arus kas semata dari dates to generate cash flows that are solely payments pembayaran pokok dan bunga atas jumlah pokok of principal and interest on the principal amount terutang (solely payments of principal and interest). outstanding. Aset keuangan yang tidak memenuhi kondisi di atas, diukur pada nilai wajar melalui selisih revaluasi. A financial asset that does not meet the above conditions is measured at its fair value through revaluation reserves. Bank Indonesia mengklasifikasikan seluruh liabilitas Bank Indonesia classifies policy-related liabilities at keuangan kebijakan setelah pengakuan awal untuk diukur amortized cost, except for derivative financial liability which pada biaya perolehan diamortisasi, kecuali untuk liabilitas is measured at fair value through revaluation reserves. keuangan derivatif yang diukur pada nilai wajar melalui selisih revaluasi. B.10.2. Aset Keuangan dan Liabilitas Keuangan dalam Rupiah untuk Pelaksanaan Kebijakan B.10.2. Financial Assets and Liabilities Related to Policy Implementation Denominated in Rupiah Aset dan liabilitas keuangan untuk pelaksanaan Financial assets and liabilities related to policy kebijakan dalam Rupiah bertujuan sebagai instrumen implementation denominated in Rupiah seek to serve as moneter dalam rangka pelaksanaan kebijakan moneter monetary instruments within the context of implementing untuk mencapai dan memelihara kestabilan nilai Rupiah monetary policies to achieve and maintain the stability of sesuai dengan amanat peraturan perundang-undangan. the Rupiah's value in accordance with Bank Indonesia's mandated rules and regulations. Aset dan liabilitas dalam Rupiah yang digunakan Assets and liabilities denominated in Rupiah used to Bank Indonesia untuk pelaksanaan kebijakan moneter implement Bank Indonesia's monetary policies consist of: terdiri dari: 1. SBN yang berbasis konvensional atau SUN adalah 1. Government Bonds (SUN) are marketable securities surat berharga berupa surat pengakuan utang dalam denominated in Rupiah which are guaranteed by the mata uang Rupiah yang dijamin pembayaran bunga Government of the Republic of Indonesia, subject to their dan pokoknya oleh Negara RI, sesuai dengan masa tenors. Included in this category is SBN within the context berlakunya. Termasuk di dalamnya SBN dalam rangka of financing the response to the impact of the COVID-19 pembiayaan penanganan dampak pandemi COVID- and PEN program. 19 dan program PEN. 2. Tagihan kepada bank umum karena transaksi pembelian 2. Claims on banks arising from SSB purchased from banks Surat-Surat Berharga (SSB) dengan janji untuk dijual under repurchase agreements (reverse repo), subject to kembali (reverse repo) sesuai dengan harga dan jangka the agreed price and tenor. waktu yang disepakati. 3. Penempatan dana bank umum dalam rangka simpanan 3. Statutory Reserve Requirements (GWM) which banks are Giro Wajib Minimum (GWM) yang harus dipenuhi oleh required to fulfill in accordance with Bank Indonesia bank sesuai dengan PBI Nomor 20/3/PBI/2018 tanggal Regulation Number 20/3/PBI/2018 dated April 3, 2018, 44
59. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 3 April 2018 tentang Giro Wajib Minimum dalam Rupiah concerning Rupiah and Foreign Currency Reserve dan Valuta Asing bagi Bank Umum Konvensial , Bank Requirements for Conventional Commercial Banks, Umum Syariah, dan Unit Usaha Syariah sebagaimana Sharia Banks and Sharia Business Units, as last amended telah diubah terakhir kali dengan Nomor 23/16/PBI/2021 by PBI 23/16/PBI/2021 dated December 17, 2021. tanggal 17 Desember 2021. 4. SBI adalah surat berharga dalam mata uang Rupiah 4. SBI are Rupiah-denominated marketable securities yang diterbitkan Bank Indonesia sebagai pengakuan issued by Bank Indonesia as recognition of short-term utang berjangka waktu pendek. debt. 5. Sertifikat Deposito Bank Indonesia (SDBI) adalah surat 5. Bank Indonesia Certificates of Deposit (SDBI) are Rupiah- berharga dalam mata uang Rupiah yang diterbitkan denominated marketable securities issued by Bank Bank Indonesia sebagai pengakuan utang berjangka Indonesia as recognition of short-term debt which can waktu pendek yang dapat diperdagangkan hanya antar only be traded between banks. bank. 6. Penempatan Berjangka Rupiah (Term Deposit Rupiah) 6. Term Deposits denominated in Rupiah are placements adalah penempatan dana Rupiah milik peserta Operasi denominated in Rupiah made by Open Market Operations Pasar Terbuka (OPT) secara berjangka di Bank Indonesia. (OPT) participants in Bank Indonesia within specified tenor. 7. Penempatan Dana (Deposit Facility) adalah fasilitas 7. Deposit Facilities are facilities provided by Bank Indonesia yang disediakan oleh Bank Indonesia bagi peserta for Monetary Operations participants who intend to Operasi Moneter yang akan menempatkan dananya di place their funds in Bank Indonesia. Deposit Facility has Bank Indonesia. Penempatan Dana memiliki jangka a tenor of one working day. waktu satu hari kerja. 8. Liabilitas karena transaksi penjualan SSB dengan janji 8. Liabilities arising from marketable securities (SSB) sold untuk dibeli kembali (repo) sesuai dengan harga dan under repurchase agreement (repo) at price and tenor jangka waktu yang disepakati. as in the agreement. 9. Instrumen derivatif valuta asing terhadap Rupiah, antara 9. Foreign currency derivative instruments against the lain swap dan DNDF: Rupiah includes foreign currency swap and DNDF: a. Transaksi swap dimaksud adalah transaksi a. Foreign-currency swap is an exchange transaction pertukaran valuta asing terhadap Rupiah melalui of foreign currency against Rupiah at a rate agreed pembelian atau penjualan tunai (spot) dengan at the time of the conclusion of the contract (spot), penjualan atau pembelian kembali secara berjangka and a reverse exchange of the same two currencies (forward) yang dilakukan secara simultan dengan at a future date at a rate agreed at the time of the bank yang sama dan pada kurs yang disepakati contract (forward). pada tanggal transaksi dilakukan. b. Transaksi DNDF adalah transaksi jual/beli valuta b. Domestic Non-Deliverable Forward (DNDF) against asing terhadap Rupiah pada kurs yang telah di- Rupiah is a transaction of exchange of foreign sepakati dengan settlement dilakukan lebih dari 2 currency against Rupiah at a future date, usually (dua) hari kerja setelah tanggal transaksi. Pada takes place more than 2 (two) working days after saat settlement, dana yang diserahkan/diterima transaction date, at a rate agreed at the time of hanya nilai net dalam Rupiah dari selisih antara contract. On the second leg of the DNDF transaction, Jakarta Interbank Spot Dollar Rate (JISDOR) rate the exchange involves only the Rupiah net value dengan DNDF rate. arising from the difference between the Jakarta Interbank Spot Dollar Rate (JISDOR) rate and the DNDF rate. 45
60. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Aset dan liabilitas dalam Rupiah dalam rangka Assets and liabilities related to monetary policies pelaksanaan kebijakan moneter diklasifikasikan sebagai denominated in Rupiah are classified as instruments instrumen yang diukur pada biaya perolehan diamortisasi , measured at amortized cost, except for Government Bonds kecuali untuk SBN dan instrumen derivatif yang di- and derivative instruments which are measured at fair value klasifikasikan sebagai instrumen yang diukur pada nilai through revaluation reserves. wajar melalui selisih revaluasi. B.10.3. Aset Keuangan dan Liabilitas Keuangan dalam B.10.3. Financial Assets and Liabilities Related to Policy Valuta Asing untuk Pelaksanaan Kebijakan Implementation-Denominated in Foreign Currency Aset dan liabilitas dalam valuta asing yang digunakan Assets and liabilities denominated in foreign currency oleh Bank Indonesia untuk pelaksanaan kebijakan terdiri which are used for policy implementations are as follows: dari: 1. Penempatan dana dalam valuta asing oleh bank umum 1. Statutory Reserve Requirements denominated in foreign dalam rangka simpanan GWM yang harus dipenuhi currency that must be met by banks in accordance with oleh bank sesuai dengan PBI Nomor 20/3/PBI/2018 PBI Number 20/3/PBI/2018 dated April 3, 2018, concerning tanggal 3 April 2018 tentang Giro Wajib Minimum Rupiah and Foreign Currency Reserve Requirements for dalam Rupiah dan Valuta Asing bagi Bank Umum Conventional Commercial Banks, Sharia Banks, and Konvensional, Bank Umum Syariah, dan Unit Usaha Sharia Business Units, as last amended by PBI Number Syariah sebagaimana telah diubah terakhir kali dengan 23/16/PBI/2021 dated December 17, 2021. PBI Nomor 23/16/PBI/2021 tanggal 17 Desember 2021. 2. Penempatan Berjangka Valuta Asing (Term Deposit 2. Term Deposits denominated in foreign currency are Valuta Asing) adalah penempatan dana dalam valuta placement of funds denominated in foreign currency asing milik peserta OPT secara berjangka di Bank conducted by OPT participants in Bank Indonesia within Indonesia. a specified tenor. 3. Penempatan dana pada bank di luar negeri dalam 3. Placement of funds in current accounts and deposits in bentuk giro dan deposito dalam rangka pengelolaan overseas banks which serve as foreign exchange reserves cadangan devisa. 4. SSB dalam valuta asing yang dimiliki dalam rangka pengelolaan cadangan devisa. management. 4. SSB denominated in foreign currency which serves as foreign exchange reserves management. 5. Surat Berharga Bank Indonesia dalam valuta asing 5. Bank Indonesia Foreign Exchange Notes are securities adalah surat berharga dalam valuta asing yang denominated in foreign currency issued by Bank Indonesia diterbitkan oleh Bank Indonesia sebagai pengakuan as recognition for short-term debt. utang berjangka waktu pendek. 6. Liabilitas karena transaksi penjualan SSB dengan janji 6. Liabilities from repurchase agreement (repo) of untuk dibeli kembali (repo) sesuai dengan harga dan marketable securities at a price and tenor as in jangka waktu yang disepakati. agreement. Aset dan liabilitas dalam valuta asing dalam rangka Assets and liabilities denominated in foreign currency pelaksanaan kebijakan moneter diklasifikasikan sebagai related to monetary policies are classified as instruments instrumen yang diukur pada biaya perolehan diamortisasi, to be measured at amortized cost, except for foreign kecuali untuk aset SSB dalam valuta asing yang di- currency-denominated Marketable Securities (SSB) which klasifikasikan sebagai instrumen yang diukur pada nilai are measured at fair value through revaluation reserves. wajar melalui selisih revaluasi. 46
61. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 B .10.4. Aset dan Liabilitas Keuangan Berbasis Syariah untuk Pelaksanaan Kebijakan B.10.4. Sharia-based Financial Assets and Liabilities Related to Policy Implementation Bank Indonesia memiliki aset dan liabilitas keuangan Bank Indonesia is in possession of sharia-based berbasis syariah yang digunakan dalam pelaksanaan financial assets and liabilities which are used for policy kebijakan, antara lain: implementations, comprising: 1. SBSN atau disebut Sukuk Negara, merupakan surat 1. Government Sharia Securities (SBSN), commonly referred berharga negara yang diterbitkan berdasarkan prinsip to as Sukuk Negara, represents Government marketable syariah, sebagai bukti atas bagian penyertaan terhadap securities which are issued in compliance with sharia aset SBSN, baik dalam mata uang Rupiah maupun principles, constituting an ownership in SBSN assets, valuta asing. Termasuk di dalamnya SBSN dalam rangka denominated in Rupiah or foreign currency. Included in pembiayaan penanganan dampak pandemi COVID-19 these securities were SBSN for financing the response dan program PEN. to the impact of the COVID-19 and PEN program. 2. Tagihan dari transaksi repo syariah adalah tagihan 2. Claims from sharia repo transactions are Bank Indonesia's Bank Indonesia yang timbul dari transaksi pembelian claims arising from the purchase of sharia marketable surat berharga syariah dengan kewajiban penjualan securities with repurchase obligations (reverse repo) at kembali (reverse repo) sesuai dengan harga dan jangka a price and tenor as in agreement. waktu yang disepakati. 3. Tagihan dari transaksi Pengelolaan Likuiditas 3. Claims from Sharia-Compliant Liquidity Management Berdasarkan Prinsip Syariah Bank Indonesia (PaSBI) (PaSBI) are Bank Indonesia's claims arising from sharia- adalah penyediaan dana berdasarkan prinsip syariah compliant financing provided to Sharia Open Market dari Bank Indonesia pada OPT syariah untuk pengelolaan Operation participants within the context of liquidity likuiditas dengan agunan berupa surat berharga yang management, collateralized by sharia-compliant memenuhi prinsip syariah. securities. 4. Tagihan dari transaksi Fasilitas Likuiditas Berdasarkan 4. Claims from Bank Indonesia Sharia-Compliant Liquidity Prinsip Syariah Bank Indonesia (FLiSBI) adalah penyediaan Facilities (FLiSBI) are Bank Indonesia's claims arising dana berdasarkan prinsip syariah dari Bank Indonesia from sharia-compliant financing within the context of dalam rangka standing facilities dengan agunan berupa standing facilities, collateralized by sharia-compliant surat berharga yang memenuhi prinsip syariah. securities. 5. Penempatan dana bank dalam Rupiah maupun valuta 5. Placement of bank's funds in Rupiah and foreign currency asing dalam rangka simpanan GWM sebagaimana within the context of Statutory Reserve Requirements diatur dalam PBI Nomor 20/3/PBI/2018 tanggal 3 April as prescribed in PBI Number 20/3/PBI/2018 dated April 2018 tentang Giro Wajib Minimum dalam Rupiah dan 3, 2018, concerning Rupiah and Foreign Currency Reserve Valuta Asing bagi Bank Umum Konvensional, Bank Requirements for Conventional Commercial Banks, Umum Syariah, dan Unit Usaha Syariah, sebagaimana Sharia Banks and Sharia Business Units, as last amended telah diubah terakhir kali dengan PBI Nomor 23/16/PBI/ by PBI Number 23/16/PBI/2021 dated December 17, 2021 tanggal 17 Desember 2021. 2021. 6. SBIS adalah surat berharga berdasarkan prinsip syariah 6. SBIS is short-term Rupiah-denominated marketable berjangka waktu pendek dalam mata uang Rupiah securities issued by Bank Indonesia that are in compliance yang diterbitkan Bank Indonesia. with sharia principles. 7. Fasilitas Simpanan Bank Indonesia Syariah (FASBIS) 7. Bank Indonesia Sharia Deposit Facilities (FASBIS) is a adalah fasilitas simpanan yang disediakan oleh Bank deposit facility provided for bank's placements in Bank Indonesia kepada bank untuk menempatkan dananya Indonesia in the context of sharia-compliant standing di Bank Indonesia dalam rangka standing facilities facilities. FASBIS has a tenor of one working day. Syariah. FASBIS memiliki jangka waktu satu hari kerja. 47
62. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 8 . Liabilitas karena penjualan surat berharga dengan perjanjian untuk dibeli kembali secara syariah. 9. Liabilitas karena penempatan berjangka berbasis syariah dalam valuta asing. 8. Liability arising from the sale of marketable securities with repurchase agreement under sharia-compliant. 9. Liability arising from sharia-compliant term deposits denominated in foreign currency. 10. SukBI merupakan surat berharga berdasarkan prinsip 10. SukBI is short-term (maximum of 1 year) sharia- syariah berjangka waktu pendek (maksimal 1 tahun) compliant marketable securities denominated in Rupiah dalam mata uang Rupiah yang diterbitkan Bank Indonesia. issued by Bank Indonesia. SukBI is categorized as SukBI dikelompokkan sebagai instrumen liabilitas financial liability instrument that is measured at its keuangan yang diukur pada biaya perolehan diamortisasi. amortized cost. Aset keuangan berbasis syariah dalam rangka Sharia-based financial assets related to monetary pelaksanaan kebijakan moneter diklasifikasikan sebagai policy implementation are classified as a financial instrumen yang diukur pada biaya perolehan diamortisasi, instrument measured at amortized cost, except for SBSN kecuali untuk SBSN yang diklasifikasikan sebagai instrumen which is measured at fair value through revaluation yang diukur pada nilai wajar melalui selisih revaluasi. reserves. Liabilitas keuangan berbasis syariah diklasifikasikan Meanwhile, sharia-based financial liabilities are sebagai instrumen yang diukur pada harga perolehan classified as a financial instrument measured at acquisition sesuai dengan perjanjian (syariah). price under sharia-compliant agreement. B.10.5. Pengakuan Awal B.10.5. Initial Recognition Pada saat pengakuan awal, Bank Indonesia mengukur Bank Indonesia measures its financial assets and aset keuangan atau liabilitas keuangan pada nilai wajar financial liabilities at fair value plus or minus any transaction ditambah atau dikurangi biaya transaksi yang terkait costs that are directly attributable to the acquisition or langsung dengan perolehan atau penerbitan aset keuangan issuance of the financial asset or financial liability. atau liabilitas keuangan. B.10.6. Penghentian Pengakuan Bank Indonesia menghentikan pengakuan aset B.10.6. Derecognition Bank Indonesia derecognizes a policy-related financial keuangan kebijakan jika dan hanya jika: asset when, and only when: 1. Hak kontraktual atas arus kas yang berasal dari aset 1. Contractual rights to the cash flow from the financial keuangan tersebut berakhir; atau asset expired; or 2. Bank Indonesia mengalihkan hak kontraktual untuk 2. Bank Indonesia transfers the contractual rights to receive menerima arus kas yang berasal dari aset keuangan cash flow of the financial asset or retains the contractual atau tetap mempertahankan hak kontraktual untuk rights to receive cash flow from the financial asset, but menerima arus kas yang berasal dari aset keuangan assumes a contractual obligation to pay the cash flow tetapi juga menanggung kewajiban kontraktual untuk to one or more recipients in the agreement. membayar arus kas yang diterima tersebut kepada satu atau lebih pihak penerima melalui suatu kesepakatan. Penghentian pengakuan aset keuangan termasuk Asset derecognition includes write-offs. Bank Indonesia karena penghapusbukuan. Penghentian pengakuan removes a financial liability from the statement of financial liabilitas keuangan dari laporan posisi keuangan dilakukan position if, and only if, it extinguished, i.e. when the obligation 48
63. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 jika dan hanya jika , liabilitas keuangan tersebut berakhir, specified in the contract is discharged, cancelled or expired. yaitu ketika kewajiban yang ditetapkan dalam kontrak dilepaskan, dibatalkan atau kedaluwarsa. B.10.7. Pengukuran Biaya Perolehan Diamortisasi B.10.7. Measurement at Amortized Cost Biaya perolehan diamortisasi dari aset keuangan atau The amortized cost of a financial asset or financial liabilitas keuangan adalah jumlah aset keuangan atau liability is the amount of a financial asset or financial liability liabilitas keuangan pada pengakuan awal dikurangi atau measured at initial recognition plus or minus principal ditambah pembayaran pokok, ditambah atau dikurangi repayments, plus or minus the cumulative amortization amortisasi kumulatif menggunakan suku bunga efektif using the effective interest rate calculated based on any yang dihitung dari selisih antara nilai awal dan nilai jatuh difference between the initial value and the maturity amount, temponya, dan dikurangi penurunan nilai (aset keuangan). and minus any reduction for impairments. Amortized cost Pengukuran berdasarkan biaya perolehan diamortisasi measurement takes into account the impairments based memperhitungkan penurunan nilai berdasarkan metode on the expected credit loss method. kerugian kredit ekspektasian (expected credit loss). B.10.8. Pengukuran Nilai Wajar Melalui Selisih Revaluasi B.10.8. Fair Value Measurement Through Revaluation Reserves Nilai wajar adalah harga yang akan diterima untuk Fair value is the price that would be received to sell an menjual suatu aset atau harga yang akan dibayar untuk asset or paid to transfer a liability in an orderly transaction mengalihkan suatu liabilitas dalam transaksi teratur antara between market participants on the measurement date. pelaku pasar pada tanggal pengukuran. Bank Indonesia menggunakan harga kuotasi di pasar Bank Indonesia uses the quoted prices in active market aktif sebagai acuan nilai wajar aset keuangan (level 1). Jika as the benchmark for financial asset fair value (level 1). For pasar untuk suatu instrumen keuangan tidak aktif, Bank inactive market, Bank Indonesia uses a valuation technique Indonesia menggunakan teknik penilaian yang sesuai dalam that takes into account the situation and the availability keadaan dan ketersediaan data yang memadai (level 2). of appropriate data (level 2). Another valuation technique Teknik penilaian mencakup penggunaan referensi harga employs the latest market price reference for similar pasar terkini untuk transaksi atau instrumen yang sejenis, transaction or instrument and the assumptions and penggunaan asumsi dan estimasi yang memaksimalkan estimates that maximizes the use of relevant observable penggunaan input yang dapat diobservasi yang relevan, inputs while, at the same time, minimizing the use of dan meminimalkan penggunaan input yang tidak dapat unobservable inputs (level 3). diobservasi (level 3). Penurunan nilai dengan metode kerugian kredit Impairment losses of assets using the expected credit ekspektasian untuk aset yang diukur berdasarkan nilai loss method that are measured at fair value through wajar melalui selisih revaluasi dicatat pada selisih revaluasi. revaluation reserves is recognized in revaluation reserves. B.10.9. Cadangan Penurunan Nilai Aset Keuangan B.10.9. Allowance for Impairment of Financial Assets Pelaksanaan penurunan nilai aset keuangan diawali At the initial stage, assessment of credit risk is used dengan asesmen tingkat risiko kredit aset keuangan, yaitu to calculate impairment of financial assets by judging 49
64. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 menentukan apakah terjadi peningkatan signifikan atas whether there has been a significant increase in financial risiko kredit instrumen keuangan sejak pengakuan awal instruments credit risk since initial recognition or if there atau apakah telah terjadi gagal bayar pada setiap tanggal has been objective evidence of impairment recorded at the pelaporan dengan mengacu pada kriteria peningkatan reporting date . The assessment is based on the criteria of risiko kredit secara signifikan. Penurunan nilai aset keuangan significant increase in credit risk. The impairment of financial dibedakan berdasarkan tingkat risiko kredit, yaitu: assets is classified by the level of credit risk, namely: 1. Tingkat Risiko Kredit 1: mencakup instrumen keuangan 1. Credit Risk Level 1: includes financial instruments that yang tidak memiliki peningkatan risiko kredit secara have not had a significant increase in credit risk since signifikan sejak pengakuan awal pada tanggal initial recognition or that have low credit risk at the pelaporan. Untuk aset ini, kerugian kredit ekspektasian reporting date. For these assets, 12 (twelve) month akan dihitung 12 (dua belas) bulan ke depan. expected credit losses (ECL) are recognized. 2. Tingkat Risiko Kredit 2: mencakup instrumen keuangan 2. Credit Risk Level 2: includes financial instruments yang mengalami peningkatan risiko kredit secara that have had a significant increase in credit risk since signifikan sejak pengakuan awal. Untuk aset ini, kerugian initial recognition. For these assets, lifetime ECL are kredit ekspektasian dihitung sepanjang umur instrumen recognized. keuangan (lifetime). 3. Tingkat Risiko Kredit 3: mencakup instrumen keuangan 3. Credit Risk Level 3: includes financial instruments that yang mengalami peningkatan risiko kredit secara have had a significant increase in credit risk since initial signifikan sejak pengakuan awal dan diikuti dengan recognition and have objective evidence of default at gagal bayar. Untuk aset ini, kerugian kredit ekspektasian the reporting date. For these assets, lifetime ECL are dihitung sepanjang umur instrumen keuangan (lifetime). recognized. Penetapan kriteria peningkatan signifikan atas risiko The establishment of criteria for significant increase kredit diselaraskan dengan ketentuan manajemen risiko in credit risk is associated with the stipulations subscribed di Bank Indonesia. Selain informasi masa lalu berupa by Bank Indonesia risk management. In addition to historical pengalaman kerugian kredit aset keuangan dan informasi record of financial asset losses and current information such saat ini berupa indikator eksternal atas risiko kredit as external indicators on credit ratings and borrowers' (credit rating) dan kondisi bisnis atau keuangan peminjam, financial soundness, the measurement for impairment of pengukuran penurunan nilai instrumen keuangan financial instruments should include future estimates on mencakup pula estimasi kondisi masa depan seperti forward-looking macroeconomic information. informasi makroekonomi forward looking. Bank Indonesia mengakui jumlah kerugian kredit Bank Indonesia recognizes expected credit loss (or ekspektasian (atau pemulihan kerugian kredit) dalam credit loss recovery) in its Statement of Surplus Deficit as Laporan Surplus Defisit, sebagai keuntungan atau kerugian impairment gains or losses. For a financial asset measured penurunan nilai. Untuk aset keuangan yang diukur pada at amortized cost, the allowance for expected credit loss is biaya perolehan diamortisasi, penyisihan kerugian kredit presented as deduction to the asset's gross carrying amount. ekspektasian disajikan sebagai pengurang dari jumlah Meanwhile, for a financial asset measured at fair value tercatat bruto aset. Untuk aset keuangan yang diukur through revaluation reserves, the allowance for expected pada nilai wajar melalui selisih revaluasi, penyisihan credit loss is recognized as financial instruments revaluation kerugian kredit ekspektasian diakui dalam selisih revaluasi reserves which shall not be deducting the carrying amount instrumen keuangan dan tidak mengurangi jumlah tercatat of financial assets in the Statement of Financial Position. aset keuangan dalam Laporan Posisi Keuangan. 50
65. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 B .10.10. Penyajian B.10.10. Presentation Instrumen keuangan disajikan neto setelah Financial instruments are presented on a net basis in memperhitungkan bunga yang masih harus dibayar atau the Statement of Financial Position, taking into account yang akan diterima. both accrued and deferred interests. B.11. Transaksi dengan International Monetary Fund B.11. Transaction with the International Monetary Fund Mengacu pada ketentuan perundang-undangan, In accordance with the provisions of the laws and Bank Indonesia mewakili NKRI sebagai anggota pada IMF, regulations, Bank Indonesia represents the Republic of sehingga Bank Indonesia memiliki beberapa transaksi Indonesia as a member of the IMF, whereby Bank Indonesia dengan IMF antara lain sebagai berikut: has a number of transactions with IMF, including: B.11.1. Klaim Partisipasi Keanggotaan (Quota) B.11.1. Membership Participation Claim (Quota) Klaim partisipasi keanggotaan (Quota) merupakan Membership Participation Claim (Quota) is Bank klaim Bank Indonesia kepada IMF yang terdiri dari setoran Indonesia's claims to the IMF that consists of deposits dalam valuta asing (Reserve Tranche Position) dan partisipasi denominated in foreign currency (Reserve Tranche Position) dalam Rupiah (Quota Subscription). Partisipasi dalam Rupiah and participation claim in Rupiah (Quota Subscription). dilakukan dengan: Participation claim in Rupiah is exercised through: 1. Menerbitkan surat utang dalam Rupiah (Promissory 1. The issuance of debt securities (Promissory Notes) Notes); dan 2. Menyetor ke rekening IMF Nomor 1 (IMF Account Number denominated in Rupiah; and 2. The deposit in IMF Account Number 1 in Bank Indonesia. 1) yang berada di Bank Indonesia. Selain itu, Bank Indonesia menatausahakan rekening Moreover, Bank Indonesia also manages IMF Account IMF Nomor 2 yang digunakan IMF untuk pembayaran beban Number 2 that is used by the IMF to pay its operational operasional dalam Rupiah. expenses denominated in Rupiah. Klaim partisipasi keanggotaan dan rekening milik Membership participation claim and IMF's account IMF didenominasikan dalam Special Drawing Rights (SDR), are denominated in Special Drawing Rights (SDR), thereby sehingga Bank Indonesia melakukan penyesuaian nilai Bank Indonesia applies a currency revaluation adjustment (currency revaluation adjustment) atas klaim partisipasi on membership participation claims denominated in Rupiah, keanggotaan dalam Rupiah, Promissory Notes dan rekening Promissory Notes and IMF Number 1 and 2 accounts based IMF Nomor 1 dan 2 berdasarkan kurs yang ditetapkan IMF on exchange rate determined by the IMF on each April 30. setiap tanggal 30 April. B.11.2. Hak Tarik Khusus (Special Drawing Rights) B.11.2. Special Drawing Rights Bank Indonesia memiliki Hak Tarik Khusus di IMF Bank Indonesia has Special Drawing Rights (SDR (SDR Holdings) yang merupakan potensi klaim Indonesia Holdings) at the IMF which represents Indonesia's potential atas freely usable currencies (SDR basket) milik anggota IMF claim on freely usable currencies (SDR basket) owned by lainnya dan pemegang SDR lainnya yang telah ditetapkan. other IMF members and other SDR holders. These SDR SDR Holdings tersebut timbul karena adanya alokasi Hak Holdings are due to Special Drawing Rights Allocations (SDR Tarik Khusus (SDR Allocations) atau pembelian SDR. Allocations) or SDR purchases. 51
66. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Aset dan liabilitas terkait alokasi Hak Tarik Khusus Assets and liabilities associated with Special Drawing memperoleh /dikenakan bunga dengan tingkat suku bunga Rights Allocations receive/bear interest at the same rate. yang sama. Atas pengelolaan Hak Tarik Khusus tersebut, The IMF charges an administration fee for managing Special IMF mengenakan biaya administrasi. Drawing Rights. Pada saat perolehan, aset dan liabilitas karena Upon acquisition, assets and liabilities related to partisipasi keanggotaan dan alokasi Hak Tarik Khusus membership participation and SDR Allocations is recognized diakui pada nilai wajar. Setelah pengakuan awal, aset dan at their fair value. Subsequent to initial recognition, the liabilitas terkait dengan IMF diukur pada biaya perolehan assets and liabilities are measured at amortized cost. diamortisasi. Pada tanggal pelaporan: At the reporting date: 1. Saldo aset dan liabilitas dalam valuta asing terkait 1. Balance of assets and liabilities denominated in foreign dengan IMF dijabarkan ke dalam Rupiah dengan currency related to the IMF are translated to Rupiah by menggunakan kurs tengah Bank Indonesia. Selisih using Bank Indonesia mid exchange rate. The difference antara jumlah tercatat sebelumnya dengan jumlah between previous carrying amount and results of hasil penjabaran saldo tersebut diakui sebagai selisih translation is recognized as revaluation reserves in the revaluasi pada kelompok liabilitas dalam Laporan liability side of the Statement of Financial Position. Posisi Keuangan. 2. Saldo partisipasi keanggotaan dalam Rupiah, 2. Balance of membership participation claim in Rupiah, Promissory Notes dan rekening IMF Nomor 1 dan 2 Promissory Notes, and IMF Number 1 and 2 accounts direvaluasi sesuai perubahan nilai tukar Rupiah secara are revalued by using the relative change of exchange relatif terhadap SDR pada tanggal laporan. Selisih rate of Rupiah against SDR at the reporting date. The antara jumlah tercatat sebelumnya dengan jumlah hasil difference between the previous carrying amount and penyesuaian disajikan sebagai estimasi penyesuaian the result of revaluation adjustments is recognized as nilai. currency valuation adjustment. Aset terkait dengan IMF dihentikan pengakuannya Asset related to the IMF is derecognized when Bank pada saat Bank Indonesia menarik dana atau membayar Indonesia withdraws the funds or pays off its liability, the kewajiban, IMF memutuskan pembatalan atas keseluruhan IMF terminates the entire or part of SDR allocations, or when atau sebagian alokasi SDR, atau saat NKRI keluar dari Indonesia withdraws its membership in the IMF. keanggotaan di IMF. Liabilitas terkait dengan IMF dihentikan pengakuannya Liability related to the IMF is derecognized when the pada saat IMF menarik dana atau memutuskan pembatalan IMF withdraws the funds or cancels the entire or part of atas keseluruhan atau sebagian alokasi SDR, atau saat Indonesia's SDR allocations, or when Indonesia withdraws NKRI keluar dari keanggotaan di IMF. its membership in the IMF. Partisipasi keanggotaan disajikan di aset sebagai Membership participation claim, which is the net bagian pos “Hak Tarik Khusus di Lembaga Keuangan amount of Quota less Promissory Notes and IMF Account Internasional” sebesar nilai bersih dari Quota dikurangi Number 1, is presented in the asset side as part of dengan Promissory Notes dan Rekening IMF Nomor 1 yang “Receivables from the IMF”. The IMF Account Number 1 telah memperhitungkan tambahan kewajiban karena should have taken into account currency revaluation estimasi penyesuaian nilai. adjustment. 52
67. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Hak Tarik Khusus di IMF disajikan di aset sebagai Special Drawing Rights at the IMF is presented in the bagian pos “Hak Tarik Khusus di Lembaga Keuangan Inter- asset side as part of “Receivables from the IMF” amounting nasional” sebesar nilai tercatat yang telah memperhitungkan to the carrying value that has taken into account both akrualisasi pendapatan dan beban bunga dalam SDR. accrued interest income and interest expense in SDR. Alokasi Hak Tarik Khusus disajikan di liabilitas pada The allocation of Special Drawing Rights to Indonesia pos “Alokasi Hak Tarik Khusus dari Lembaga Keuangan is presented in the liability side as “Special Drawing Rights Internasional” sebesar nilai tercatat. Allocated by the IMF” at their carrying value. Rekening IMF Nomor 2 disajikan di liabilitas sebagai IMF Number 2 Account is presented in the liability side bagian pos “Kewajiban Non Kebijakan” sebesar nilai tercatat as part of “Other Liabilities” at carrying value that has taken yang telah memperhitungkan estimasi penyesuaian nilai. into account currency valuation adjustment. B.11.3. Deposito Khusus IMF B.11.3. Special Demand Deposit with the IMF Bank Indonesia memiliki penempatan di IMF berupa Bank Indonesia has placements of funds in special deposito khusus. Deposito ini disajikan di aset pada pos demand deposit with the IMF. The placement is presented in “Aset Keuangan untuk Pelaksanaan Kebijakan Moneter” “Financial Asset Related to Monetary Policy Implementation” sebesar nilai tercatat. at book value. B.12. Tagihan dan Liabilitas kepada Pemerintah B.12. Claims on and Liabilities to the Government B.12.1. Tagihan kepada Pemerintah B.12.1. Claims on the Government Tagihan kepada Pemerintah merupakan tagihan Claims on the Government are claims that occurred yang terjadi sebelum berlakunya UU Bank Indonesia in regards to the implementation of Bank Indonesia's duties dalam rangka pelaksanaan tugas Bank Indonesia. Tagihan prior to the enactment of Bank Indonesia Act. The claims tersebut terutama berupa Surat Utang Pemerintah (SUP) are mainly Government Bonds (SUP) which represent the yang merupakan surat pengakuan utang jangka panjang Government's long-term obligation to Bank Indonesia that Pemerintah kepada Bank Indonesia, yang tidak dapat cannot be transferred and/or sold to other parties. The dipindahtangankan dan/atau diperjualbelikan kepada principal and interest payments are made in agreement pihak lain dan pembayaran pokok beserta bunganya sesuai with the tenor. jangka waktu yang telah diperjanjikan. Pada pengakuan awal, Bank Indonesia mengakui At the time of initial recognition, Bank Indonesia's tagihan kepada Pemerintah sebesar nilai nominal. Setelah claims to the government are recognized at the nominal pengakuan awal, tagihan kepada Pemerintah diukur pada value. Subsequent to initial recognition, the claims are nilai tercatat. Bank Indonesia menghentikan pengakuan measured at carrying value. Bank Indonesia derecognizes tagihan kepada Pemerintah pada saat diterima angsuran claims on the Government when they are partially or fully atau pelunasan. settled. B.12.2. Liabilitas Keuangan kepada Pemerintah B.12.2. Financial Liabilities to the Government Bank Indonesia memiliki liabilitas keuangan kepada Pemerintah berupa: Bank Indonesia's liabilities to the Government consist of: 53
68. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 1 . Penempatan dana dalam Rupiah dan valuta asing milik 1. Government's demand deposits denominated in Rupiah Pemerintah di Bank Indonesia dalam bentuk giro and foreign currency, due to Bank Indonesia's function sehubungan dengan fungsi Bank Indonesia sebagai by the law as the treasurer of the Government. On behalf pemegang kas Pemerintah. Bank Indonesia menerima of the Government, Bank Indonesia may receive and dan mengirimkan transfer Rupiah dan valuta asing transfer Rupiah and foreign currency. untuk dan atas nama Pemerintah. Bank Indonesia memberikan remunerasi atas Bank Indonesia pays a remuneration on the Government's penempatan dana Pemerintah di Bank Indonesia. demand deposits. The Government' demand deposits Tingkat bunga atas Rekening Kas Umum Negara which are categorized as Rupiah-denominated State (RKUN) Rupiah, RKUN valuta USD, dan RKUN valuta General Cash Account (RKUN), USD-denominated RKUN, asing non USD per tahun adalah 0,1%. Sementara itu and non-USD denominated RKUN earn interest of 0.1% tingkat bunga atas rekening penempatan dalam per year. On the other hand, the Government's demand Rupiah adalah 80,476% dari suku bunga acuan, dan deposit which is categorized as treasury account atas rekening penempatan dalam valuta USD dan denominated in Rupiah earns interest of 80.476% of valuta asing non USD per tahun adalah 65% dari suku the reference rate, while USD accounts and non-USD bunga acuan. Penerapan remunerasi negatif untuk accounts earn 65% of the reference rate. Commencing rekening giro Pemerintah mulai berlaku sejak Maret March 2016, negative remuneration has been applied 2016 untuk valuta JPY. on JPY-denominated Government's demand deposits. Tingkat bunga atas rekening Pemerintah tersebut The interest rate on Government's demand deposits is ditetapkan berdasarkan Keputusan Bersama Menteri determined based on the Joint Decree between the Keuangan dan Gubernur Bank Indonesia yang mengatur Minister of Finance and the Governor of Bank Indonesia mengenai koordinasi pengelolaan Uang Negara which regulates the coordination of State Cash pertama kali di tahun 2009 dan terakhir diatur dalam management, initially made in 2009 and last regulated Keputusan Bersama Menteri Keuangan dan Gubernur in the Joint Decree between the Minister of Finance and Bank Indonesia Nomor 956/KMK.05/2016 dan Nomor the Governor of Bank Indonesia Number 956/KMK.05/2016 18/18/NK/GBI/2016 tanggal 30 Desember 2016 perihal and Number 18/18/NK/GBI/2016 dated December 30, Koordinasi Pengelolaan Uang Negara. 2016, concerning Coordination of Government Cash Management. Bank Indonesia mengakui giro milik Pemerintah Bank Indonesia recognizes the Government's demand sebagai liabilitas sebesar nilai nominal. Bank Indonesia deposit as liability at nominal value. Bank Indonesia menghentikan pengakuan saldo giro milik Pemerintah derecognizes the Government's demand deposit when pada saat terdapat penarikan dana. it is partially or fully withdrawn. 2. Pinjaman yang diterima oleh Bank Indonesia dari 2. Bank Indonesia's borrowings from the Government c.q. Pemerintah c.q. Kemenkeu RI berdasarkan Undang- Ministry of Finance of the Republic of Indonesia are based Undang Nomor 13 Tahun 1968 tentang Bank Sentral. on Act Number 13 of 1968 concerning the Central Bank. Pada pengakuan awal, Bank Indonesia mengakui Bank Indonesia recognizes borrowing from the pinjaman dari Pemerintah sebagai liabilitas sebesar Government as liability at nominal value. Subsequent nilai nominal. Setelah pengakuan awal, pinjaman to initial recognition, borrowing from the Government dari Pemerintah diukur pada nilai nominal dikurangi is measured at nominal value minus installment angsuran. Bank Indonesia menghentikan pengakuan payments. Bank Indonesia derecognizes the borrowing 54
69. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 pinjaman dari Pemerintah pada saat terdapat angsuran from the Government when it is partially or fully settled . atau pelunasan. 3. Liabilitas keuangan lainnya kepada Pemerintah berupa beban kontribusi yang masih harus dibayar kepada 3. Other liabilities to the Government are contributions payable to the Government, attributed to: Pemerintah sehubungan dengan: a. SBN dan/atau SBSN dalam rangka pemenuhan a. SBN/SBSN within the context of financing public pembiayaan public goods dan non-public goods goods and non-public goods based on the Joint berdasarkan Keputusan Bersama Menteri Keuangan Decree signed between the Minister of Finance of Republik Indonesia dan Gubernur Bank Indonesia the Republic of Indonesia and the Governor of Bank Nomor 326/KMK.08/2020 dan Nomor 22/8/KEP.GBI/ Indonesia Number 326/KMK.08/2020 and Number 2020 tanggal 7 Juli 2020 yang diubah terakhir dengan 22/8/KEP.GBI/2020 dated July 7, 2020 as last amended Keputusan Bersama Menteri Keuangan Republik by Joint Decree signed between the Minister of Finance Indonesia dan Gubernur Bank Indonesia Nomor of the Republic of Indonesia and the Governor of Bank 347/KMK.08/2020 dan Nomor 22/9/KEP.GBI/2020 Indonesia, Number 347/KMK.08/2020 and Number tanggal 20 Juli 2020. 22/9/KEP.GBI/2020 respectively, dated July 20, 2020. b. SBN dan/atau SBSN dalam rangka pemenuhan b. SBN/SBSN within the context of financing healthcare pembiayaan penanganan kesehatan berdasarkan based on the Joint Decree signed between the Minister Keputusan Bersama Menteri Keuangan Republik of Finance of the Republic of Indonesia and the Indonesia dan Gubernur Bank Indonesia Nomor Governor of Bank Indonesia Number 347/MK.08/2021 347/MK.08/2021 dan Nomor 23/11/KEP.GBI/2021 and Number 23/11/KEP.GBI/2021 respectively dated tanggal 23 Agustus 2021. August 23, 2021. B.13. Tagihan kepada Bank B.13. Claims on Banks Tagihan kepada bank merupakan tagihan yang Claims on banks represent claims that occurred in terjadi sebelum berlakunya UU Bank Indonesia dalam regards to the implementation of Bank Indonesia's tasks rangka pelaksanaan tugas Bank Indonesia. Terdapat prior to the enactment of the Bank Indonesia Act. The types beberapa jenis kredit yang diberikan, antara lain: of loans disbursed by Bank Indonesia are: 1. Kredit Likuiditas Bank Indonesia (KLBI) adalah kredit 1. Bank Indonesia Liquidity Credit (KLBI) is a loan or atau pembiayaan kepada bank yang sumber dananya financing for banks from Bank Indonesia to support the berasal dari Bank Indonesia untuk mendukung implementation of the Government's program. pelaksanaan program Pemerintah. 2. Pinjaman Subordinasi (subordinated loan) selanjutnya 2. Subordinated Loan or referred to as SOL is a loan disebut SOL merupakan kredit yang diberikan kepada extended to banks for financial restructuring programs. bank dalam rangka penyehatan bank. Sejak diterbitkan UU Bank Indonesia, Bank Indonesia By virtue of Bank Indonesia Act, Bank Indonesia can tidak diperbolehkan memberikan kredit berupa SOL dan no longer provide SOL and KLBI loans. However, in carrying KLBI. Namun demikian, Bank Indonesia dapat memberikan out its function as the lender of the last resort, Bank pinjaman untuk menjalankan fungsinya sebagai lender of Indonesia may still provide these following loans: the last resort, antara lain: 1. Fasilitas Likuiditas Intrahari (FLI) adalah penyediaan 1. Intraday Liquidity Facility (FLI) provided to banks that pendanaan oleh Bank Indonesia kepada bank dalam are members of BI-RTGS and members SKNBI. The loan kedudukan bank sebagai peserta Sistem BI-RTGS dan is provided by purchasing marketable securities from 55
70. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 peserta SKNBI , yang dilakukan dengan cara repo surat the bank under Repurchase Agreement (Repo) that must berharga yang harus diselesaikan pada hari yang sama be settled within the same day. dengan penggunaan. 2. PLJP adalah pinjaman dari Bank Indonesia kepada bank untuk mengatasi kesulitan likuiditas jangka 2. PLJP is a loan facility provided to conventional commercial banks to cover their short-term liquidity mismatch. pendek yang dialami oleh bank umum konvensional. 3. PLJPS adalah pembiayaan berdasarkan prinsip syariah 3. PLJPS is a sharia-based funding facility provided to dari Bank Indonesia kepada bank untuk mengatasi sharia banks to cover their short-term liquidity mismatch. kesulitan likuiditas jangka pendek yang dialami oleh bank umum syariah. Tagihan kepada bank yang berasal dari pelaksanaan Claims on banks related to monetary policy, such kebijakan moneter, misalnya tagihan karena transaksi as claims from securities purchased from banks under pembelian SSB dengan janji untuk dijual kembali (reverse repurchase agreement (reverse repo) are excluded from this repo) tidak termasuk ruang lingkup pos ini. Akuntansi item. Accounting treatment for claims on banks related to untuk tagihan kepada bank karena pelaksanaan kebijakan monetary policy is prescribed in B.10. moneter diatur sebagaimana poin B.10. Pada pengakuan awal, Bank Indonesia mengakui At the time of initial recognition, Bank Indonesia tagihan kepada bank sebesar nilai nominal. Setelah recognizes claim on banks at nominal value. Subsequent pengakuan awal, tagihan kepada bank diukur pada biaya to initial recognition, the claim is measured at amortized perolehan diamortisasi. Bank Indonesia menghentikan cost. Bank Indonesia derecognizes claim on banks when it pengakuan tagihan kepada bank pada saat diterima is fully settled. angsuran terakhir atau pelunasan. B.14. Penyertaan B.14. Participating Interest in Domestic and International Institutions Bank Indonesia melakukan penyertaan modal pada Bank Indonesia carries out participating interest in lembaga domestik dan internasional. Bank Indonesia domestic and international institutions. Bank Indonesia can hanya dapat melakukan penyertaan modal pada badan have participating interest in legal entities or other entities, hukum atau badan lainnya yang sangat diperlukan dalam only if those entities support its duties and subject to the pelaksanaan tugas Bank Indonesia dan dengan persetujuan approval of the DPR-RI. DPR-RI. Bank Indonesia mengklasifikasikan penyertaan Bank Indonesia recognizes its equity participation in sesuai dengan kategori Pernyataan Standar Akuntansi accordance with the application of Indonesian Financial Keuangan (PSAK) 71 tentang Instrumen Keuangan, yaitu Reporting Standards (PSAK) 71 on Financial Instruments, nilai wajar melalui penghasilan komprehensif lain. Sesuai i.e. classifying and measuring at fair value through other PKAK 07 tentang Transaksi Tidak Unik, penghasilan comprehensive income. Conforming with PKAK 07 on Non- komprehensif lain disajikan sebagai selisih revaluasi. Unique Transactions, other comprehensive income are presented as revaluation reserves. Metode valuasi nilai wajar penyertaan adalah Equity participation fair value is measured by Net menggunakan Net Assets Value sebesar porsi saham yang Assets Value valuation method based on Bank Indonesia's 56
71. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 dimiliki Bank Indonesia berdasarkan laporan keuangan shares proportion ownership on the entity 's most recent audited terkini yang tersedia dan diperoleh Bank Indonesia audited financial report available during the preparation saat penyusunan laporan keuangan. of Bank Indonesia financial statements. Bank Indonesia menghentikan pengakuan penyertaan Bank Indonesia derecognizes equity participation pada saat melepaskan kepemilikan penyertaan. when it ceases its participation in the interest. B.15. Aset Keuangan Non Kebijakan Lainnya B.15. Other Financial Assets Bank Indonesia memiliki aset keuangan non kebijakan Bank Indonesia maintains financial assets that are lainnya yang tidak secara langsung digunakan dalam unrelated to policy or due to transactions conducted in pelaksanaan kebijakan atau yang berasal dari transaksi accordance with Act Number 13 of 1968 concerning the yang dilaksanakan berdasarkan Undang-Undang Nomor Central Bank, i.e. foreign currency banknotes and various 13 Tahun 1968 tentang Bank Sentral, antara lain berbagai claims to parties other than banks and the Government. tagihan kepada pihak selain bank dan Pemerintah. Pada pengakuan awal, Bank Indonesia mencatat aset Upon initial recognition, Bank Indonesia records other keuangan non kebijakan lainnya sebesar biaya perolehan. financial asset at acquisition cost. Subsequent to initial Setelah pengakuan awal, Bank Indonesia mengukur aset recognition, Bank Indonesia measures other financial asset keuangan lain pada biaya perolehan. Bank Indonesia at acquisition cost. Bank Indonesia derecognizes other menghentikan pengakuan aset keuangan non kebijakan financial asset when it transfers the ownership of the asset lainnya pada saat Bank Indonesia melepaskan kepemilikan or when the claim is fully settled. aset keuangan atau penerimaan angsuran terakhir atau pelunasan tagihan. B.16. Aset Tetap dan Lainnya B.16. Fixed Assets and Other Assets B.16.1. Aset Tetap dan Aset Takberwujud B.16.1. Fixed Assets and Intangible Assets Bank Indonesia memiliki tanah, gedung, kendaraan Bank Indonesia owns lands, buildings, vehicles, and dan berbagai peralatan teknologi informasi yang di- a number of information technology hardware and software kelompokkan sebagai aset tetap dan aset takberwujud. that are categorized as fixed assets and intangible assets. Pada pengakuan awal, Bank Indonesia mencatat Upon initial recognition, Bank Indonesia records fixed aset tetap dan aset takberwujud sebesar biaya perolehan. assets and intangible assets at acquisition cost. Subsequent Setelah pengakuan awal, Bank Indonesia menggunakan to initial recognition, Bank Indonesia adopts cost model for model biaya untuk mengukur aset tetap dan aset tak- the valuation of both tangible and intangible assets. berwujud. Atas aset tetap dan aset takberwujud dilakukan Depreciation and amortization are applied to fixed penyusutan dan amortisasi dengan menggunakan metode assets and intangible assets by using a straight-line method garis lurus sepanjang masa manfaatnya. Pengeluaran yang throughout their useful life. Expenditure that extends the menambah masa manfaat aset diakui sebagai penambah useful life of the assets is recognized as an additional to the biaya perolehan aset. asset's carrying value. 57
72. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Bank Indonesia menghentikan pengakuan aset tetap Bank Indonesia derecognizes fixed assets and dan aset takberwujud pada saat aset dimaksud telah habis intangible assets when they are at the end of their useful masa manfaatnya , dijual, dihibahkan, ditukar, ditarik dari life, sold, donated, replaced, withdrawn from use or lost. pemakaian atau hilang. B.16.2. Persediaan Bahan Uang B.16.2. Currency Material Inventory Persediaan bahan uang diukur berdasarkan biaya Currency material inventory is measured at its perolehan. Penilaian persediaan bahan uang menggunakan acquisition cost. The value of currency material inventory metode harga perolehan rata-rata (single average cost). in all warehouses is set using single average cost method. Persediaan bahan uang diakui sebagai aset Bank Currency material inventory is recognized as Bank Indonesia dan dibebankan sebagai biaya tahun berjalan Indonesia's asset and shall be recognized as an expense at sebesar jumlah yang dipergunakan (dicetak) setelah hasil the amount used for currencies printing in the period the cetak uang diterima Bank Indonesia. currencies are acquired by Bank Indonesia. B.16.3. Aset Hak-Guna dan Liabilitas Sewa B.16.3. Lease Assets and Liabilities Bank Indonesia menyewa aset tertentu dari pihak Bank Indonesia maintains lease assets by recognizing lain dengan mengakui aset hak-guna dan liabilitas sewa the right-of-use assets and lease liabilities in conformity dengan mengacu pada PSAK 73 tentang Sewa. Aset hak- with PSAK 73 on Leases. The right-of-use asset is recognized guna diakui pada tanggal dimulainya sewa. Aset hak- on the commencement date and measured at acquisition guna diukur pada biaya perolehan, dikurangi akumulasi cost minus accumulated depreciation and accumulated penyusutan dan penurunan nilai, serta disesuaikan untuk impairment, and adjusted shall there be remeasurement of setiap pengukuran kembali liabilitas sewa. Biaya aset hak- the lease liability. The cost of right-of-use asset includes guna mencakup jumlah liabilitas sewa yang diakui, recognized lease liability, lease payment on or before the pembayaran sewa yang dilakukan pada atau sebelum commencement date minus any lease incentives received, tanggal mulai sewa dikurangi insentif sewa yang di- any initial direct costs incurred by the lessee, and restoration terima, biaya langsung awal yang dibayarkan, dan biaya costs. Depreciation on the right-of-use asset uses straight pembongkaran atau restorasi aset. Aset sewa hak-guna line basis for the length of lease term. disusutkan dengan metode garis lurus selama masa sewa. Liabilitas sewa diakui pada tanggal dimulainya The lease liability is initially recognized at the sewa dan diukur pada nilai kini dari pembayaran sewa commencement date and measured at an amount equal to yang belum dibayar. Setelah tanggal dimulainya sewa, the present value of the lease payments during the lease jumlah liabilitas sewa ditingkatkan untuk mencerminkan term that are not yet paid. Subsequent to the commencement pertambahan bunga dan dikurangi pembayaran sewa yang date, lease liability is adjusted to reflect additional interest dilakukan. minus realized lease payments. B.17. Kewajiban Non Kebijakan B.17. Other Liabilities Bank Indonesia memiliki berbagai kewajiban yang Bank Indonesia has a number of liabilities that are tidak langsung berhubungan dengan pelaksanaan kebijakan, not directly related to policy implementation, such as antara lain: rekening giro milik lembaga keuangan inter- demand deposit of international financial institutions, tax nasional, kewajiban pajak, dan kewajiban imbalan pascakerja. payables, and employee benefit liabilities. 58
73. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 B .18. Selisih Revaluasi B.18. Revaluation Reserves Selisih revaluasi mencerminkan dampak kumulatif Revaluation reserves reflect the cumulative change perubahan nilai wajar aset dan liabilitas Bank Indonesia, in the fair value of Bank Indonesia's assets and liabilities dampak kumulatif perubahan kurs dan penurunan nilai and cumulative impacts of exchange rate changes and aset keuangan yang diukur pada nilai wajar melalui selisih impairment of financial assets measured at fair value revaluasi. through revaluation reserves. Selisih revaluasi diakui apabila terjadi perubahan Revaluation reserves are recognized when there are nilai wajar aset dan liabilitas Bank Indonesia dan/atau changes in the fair value of Bank Indonesia's assets and perubahan nilai Rupiah dari aset dan liabilitas Bank liabilities and/or changes in the Rupiah value of Bank Indonesia dalam valuta asing, dan/atau terjadi keuntungan Indonesia's assets and liabilities denominated in foreign dan kerugian dari transaksi unik Bank Indonesia yang currency, and/or gains or losses on Bank Indonesia's unique substansi tujuan ekonominya belum tercapai pada saat transactions that have not achieved their ultimate objective transaksi tersebut dilaksanakan, seperti selisih penjabaran at the time when the transactions are executed, such as the mata uang sebagai dampak penyesuaian komposisi aset impact of currency translation differences due to the shifting valuta asing. in foreign currency composition. Selanjutnya, selisih revaluasi diakui untuk menampung Subsequently, revaluation reserves are recognized to penurunan atau pemulihan nilai untuk aset keuangan accommodate the impairment losses or recovery of financial yang diukur pada nilai wajar melalui selisih revaluasi. assets measured at fair value through revaluation reserves. Selisih revaluasi direalisasi menjadi penghasilan atau Revaluation reserves are recognized as income or expenses beban tahun berjalan ketika tujuan akhir atau substansi when the ultimate objective or substantive economic objective tujuan ekonominya telah tercapai. has been achieved. B.19. Modal dan Cadangan B.19. Capital and Reserves B.19.1. Modal B.19.1. Capital Modal diakui dan disajikan sebesar modal Bank Bank Indonesia's capital is recognized and presented Indonesia sebagaimana ditetapkan berdasarkan peraturan in the amount as stipulated in accordance with the provisions perundang-undangan. of the laws and regulations. B.19.2. Cadangan B.19.2. Reserves Penambahan dan pengurangan Cadangan Umum, The accumulation and the use of the General Reserves, Cadangan Tujuan, serta Alokasi Surplus/Defisit periode Statutory Reserves, as well as Allocation of current year's berjalan ditetapkan berdasarkan peraturan perundang- Surplus/Deficit are determined in accordance with the undangan. provisions of the laws and regulations. B.20. Pendapatan dan Beban Bunga B.20. Interest Income and Expenses Untuk menampung pendapatan dan beban yang These items are intended to accommodate both interest bersifat bunga Rupiah maupun valuta asing yang income and expenses denominated in Rupiah and foreign merupakan implikasi dari pelaksanaan kebijakan moneter currency due to monetary policies implementation conducted 59
74. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 berbasis konvensional . Termasuk dalam pos ini antara in a conventional manner. Included in the items are interest lain beban bunga dari instrumen keuangan kebijakan yang expenses arising from policy-related debt instruments, berbasis utang, beban remunerasi atas GWM bank umum remuneration expenses arising from the conventional dan penerimaan bunga dari surat berharga yang dimiliki. commercial banks' GWM, and interest income from marketable Pendapatan dan beban bunga diakui dalam Laporan securities. Interest income and expenses are recognized on Surplus Defisit dengan basis akrual. an accrual basis in the Statement of Surplus Deficit. B.21. Pendapatan dan Beban Imbalan B.21. Income and Expenses from Sharia-based Transactions Untuk menampung pendapatan dan beban imbalan These items are intended to accommodate Rupiah dalam Rupiah maupun valuta asing yang merupakan and foreign currency-denominated income and expenses implikasi dari pelaksanaan kebijakan moneter berbasis arising from the implementation of sharia-compliant syariah. Termasuk dalam pos ini antara lain imbalan atas monetary policies. Included in the items are profit sharing instrumen keuangan kebijakan berbasis syariah, dan expenses on sharia-based financial instruments and fees penerimaan bagi hasil surat berharga syariah yang dimiliki. income from sharia-based securities. Income and expenses Pendapatan dan beban imbalan diakui dalam Laporan from sharia-based transactions are recognized on an accrual Surplus Defisit dengan basis akrual, kecuali imbalan dari basis in the Statement of Surplus Deficit, except for profit SBIS dan FASBIS yang diakui dengan basis kas. sharing expenses on SBIS and FASBIS which are recognized on a cash basis. B.22. Pendapatan Bunga - Surat Berharga Negara B.22. Interest Income - Government Securities - National Pemulihan Ekonomi Nasional Economic Recovery Untuk menampung pendapatan bunga dalam This item is intended to accommodate interest income Rupiah dari Surat Berharga Negara Public Goods berbasis denominated in Rupiah acquired due to Bank Indonesia's konvensional dalam rangka PEN sebagai pelaksanaan UU holding of Government Securities for Public Goods funding Nomor 2 Tahun 2020. in the context of national economic recovery as the implementation on Act Number 2 of 2020. B.23. Pendapatan Bunga - Surat Berharga Negara dalam rangka Kesehatan dan Kemanusiaan B.23. Interest Income - Government Securities - Healthcare and Social Assistance Untuk menampung pendapatan bunga dalam This item is intended to accommodate interest income Rupiah dari Surat Berharga Negara dalam rangka denominated in Rupiah acquired due to Bank Indonesia's pembiayaan program kesehatan dan kemanusiaan holding of Government Securities for healthcare and social berbasis konvensional sebagai pelaksanaan UU Nomor assistance funding as the implementation on Act Number 2 Tahun 2020. 2 of 2020. B.24. Transaksi Aset Keuangan B.24. Gains/Losses on Financial Transactions Untuk menampung pendapatan yang bersifat This item is intended to accommodate capital gains keuntungan/capital gain (neto setelah memperhitungkan (net after losses) from the sales of gold, marketable securities, kerugian), antara lain keuntungan dari transaksi penjualan and derivative transactions. emas, surat berharga, dan transaksi derivatif. 60
75. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 B .25. Selisih Kurs Transaksi Valuta Asing B.25. Foreign Exchange Gains/Losses Untuk menampung pendapatan yang bersifat This item is intended to accommodate net gains/losses keuntungan/kerugian selisih kurs (neto) yang berasal arising from foreign currency transactions that have achieved dari keuntungan/kerugian transaksi valuta asing yang the ultimate objective. telah mencapai tujuan akhir. B.26. Penghasilan dan Beban Pengelolaan Sistem B.26. Income and Expenses from Payment System Pembayaran Services Untuk menampung pendapatan dan beban dari These items are intended to accommodate income pengelolaan sistem pembayaran tunai dan non tunai. and expenses from both cash and non-cash payment system Pendapatan pengelolaan sistem pembayaran antara lain services. Income from payment system services comprises berasal dari pengenaan biaya tunai dan transfer non cash and non-cash transfer fees, including administrative tunai, termasuk pengenaan sanksi administratif. Beban penalty. Expenses from payment system services comprise pengelolaan sistem pembayaran antara lain berasal dari the cost of currency materials, currency printing expenses pengadaan bahan uang, biaya cetak dan pengedaran Uang and Rupiah circulation expenses, as well as non-cash Rupiah, serta biaya penyelenggaraan sistem pembayaran payment services system expenses. non tunai. B.27. Penghasilan dan Beban Pengaturan dan B.27. Income and Expenses from Macroprudential Pengawasan Makroprudensial Supervision Untuk menampung penghasilan dan beban berasal These items are intended to accommodate income dari pengaturan kebijakan makroprudensial, perluasan and expenses from macroprudential supervision, expanding akses keuangan dan UMKM serta surveillance sistem access on MSMEs, as well as from financial system keuangan. Penghasilan pengaturan dan pengawasan surveillance. Income from macroprudential supervision makroprudensial berasal dari pengenaan sanksi kepada comes from the penalties charged to banks that violate bank yang melanggar ketentuan makroprudensial. Beban macroprudential regulations. Meanwhile, expenses from pengaturan dan pengawasan makroprudensial antara lain macroprudential supervision arises from the supervision on berasal dari pengaturan kebijakan makroprudensial dan macroprudential policy and surveillance on financial system stabilitas sistem keuangan. stability. B.28. Pendapatan dari Penyediaan Pendanaan B.28. Income from Loans and Financing Untuk menampung pendapatan dari fungsi Bank This item is intended to accommodate interest income Indonesia sebagai lender of the last resort, serta pemberian acquired due to Bank Indonesia's function as the lender of kredit/pinjaman kepada perbankan dan Pemerintah the last resort and from the loan disbursements to banks berdasarkan UU Nomor 13 Tahun 1968 tentang Bank and the Government in accordance with Act Number 13 of Sentral. 1968 concerning the Central Bank. B.29. Hubungan Keuangan dengan Pemerintah B.29. Financial Relationships with the Government Untuk menampung beban keuangan terkait transaksi dengan Pemerintah Republik Indonesia. This item is intended to accommodate expenses from transactions with the Government of the Republic of Indonesia. 61
76. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Pada tahun 2021 terdapat tambahan sub pos Beban In 2021 , one sub item was added, namely Burden- Kontribusi Surat Berharga Negara dalam rangka Kesehatan sharing Cost of Government Securities Issued for Healthcare untuk menampung beban kontribusi terkait pembiayaan Funding based on the Joint Decree signed between the program kesehatan berdasarkan Keputusan Bersama Minister of Finance of the Republic of Indonesia and the Menteri Keuangan Republik Indonesia dan Gubernur Bank Governor of Bank Indonesia Number 347/MK.08/2021 and Indonesia Nomor 347/MK.08/2021 dan Nomor 23/11/KEP. Number 23/11/KEP.GBI/2021 respectively, dated August 23, GBI/2021 tanggal 23 Agustus 2021. 2021. B.29.1. Beban Remunerasi kepada Pemerintah B.29.1. Remuneration on Government Demand Deposits Untuk menampung beban bunga (jasa giro) yang This item is intended to accommodate interest expenses diberikan atas giro Pemerintah dalam Rupiah maupun on Government demand deposits denominated in both valuta asing. Rupiah and foreign currency. B.29.2. Beban Kontribusi Surat Berharga Negara B.29.2. Burden-sharing Cost of Government Securities Pemulihan Ekonomi Nasional Public Goods Issued for Public Goods Funding Untuk menampung beban kontribusi Bank Indonesia This item is intended to accommodate Bank Indonesia's atas bunga/imbalan Surat Berharga Negara Public Goods. contribution to interest/profit sharing expenses borne by the Government due to the issuance of Government Securities for Public Goods funding. B.29.3. Beban Kontribusi Surat Berharga Negara Pemulihan Ekonomi Nasional Non-Public Goods B.29.3. Burden-sharing Cost of Government Securities Issued for Non-Public Goods Funding Untuk menampung beban kontribusi Bank Indonesia This item is intended to accommodate Bank Indonesia's atas bunga/imbalan Surat Berharga Negara Non-Public contributions to interest/profit sharing expenses borne by Goods. the Government due to the issuance of Government Securities for Non-Public Goods Funding. B.29.4. Beban Kontribusi Surat Berharga Negara dalam rangka Kesehatan B.29.4. Burden-sharing Cost of Government Securities Issued for Healthcare Funding Untuk menampung beban kontribusi Bank Indonesia This item is intended to accommodate Bank Indonesia's atas bunga/imbalan Surat Berharga Negara yang diterbitkan contributions to interest/profit sharing expenses borne by Pemerintah terkait pembiayaan program kesehatan. the Government due to the issuance of Government Securities for healthcare funding. B.30. Imbalan Kerja B.30. Employee Benefits Bank Indonesia menyelenggarakan program imbalan Bank Indonesia provides benefits program for its kerja untuk pegawai yang terdiri dari imbalan kerja dan employees, comprising employment benefits and post- imbalan pascakerja. Imbalan kerja terdiri dari imbalan kerja employment benefits. Employment benefits consist of short- jangka pendek dan jangka panjang. Imbalan pascakerja term and long-term benefits. Post-employment benefits terdiri dari program pensiun dan imbalan pascakerja lainnya. consist of pension program and other programs. 62
77. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Mulai 1 Januari 2015 , Bank Indonesia memiliki dua Commencing January 1, 2015, Bank Indonesia has jenis program pensiun yaitu program imbalan pasti untuk two pension program schemes, i.e. defined benefits semua pegawai yang telah terdaftar sebagai peserta pension program for all employees who have registered as program pensiun imbalan pasti dan program pensiun iuran participants of the defined benefits pension program and pasti untuk semua pegawai baru yang diangkat mulai 1 defined contribution pension program for all new employees Januari 2015. whose induction began on January 1, 2015 and beyond. Jumlah beban dan liabilitas imbalan kerja dihitung On a regular basis, an independent actuary conducts berdasarkan perhitungan aktuaris independen yang actuarial reviews on employee benefits expense and liability. dilakukan secara berkala. Beban dan liabilitas imbalan The expense and liability of employee benefits are calculated kerja ditentukan secara terpisah untuk masing-masing separately set for each plan, using actuarial valuation of program dengan menggunakan metode penilaian aktuaris the projected unit credit method. projected unit credit. Estimasi liabilitas imbalan kerja disajikan di pos The estimated liability of employee benefits is “Kewajiban Non Kebijakan” dalam Laporan Posisi presented as Other Liabilities in the Statement of Financial Keuangan. Keuntungan/kerugian aktuarial disajikan di Position while actuarial Gains/Losses are presented as pos “Selisih Revaluasi” dalam Laporan Posisi Keuangan. Revaluation Reserves in the Statement of Financial Position. Bank Indonesia menerapkan PSAK 24 (Revisi 2013) tentang Bank Indonesia applies PSAK 24 (2013 Revision) on Employee imbalan kerja untuk pencatatan dan pelaporan program Benefits in the preparation and reporting of employee imbalan kerja. benefits program in Bank Indonesia's Financial Statements. B.31. Pajak Penghasilan B.31. Income Tax Berdasarkan Pasal 4 ayat (1) huruf s UU Nomor 36 Based on Article 4 section (1) letter (s) of Act Number Tahun 2008 tentang Perubahan Keempat atas Undang- 36 of 2008 concerning the Fourth Amendment to Act Number Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan, 7 of 1983 concerning Income Tax, Bank Indonesia's surplus surplus Bank Indonesia merupakan objek Pajak Penghasilan is subjected to Income Tax (PPh). Accordingly, Bank Indonesia (PPh). Oleh karena itu, sejak tanggal 1 Januari 2009 Bank has been registered as a Taxpayer since January 1, 2009. Indonesia menjadi Wajib Pajak. Pengaturan pengenaan PPh atas surplus Bank The stipulation of Income Tax imposition on Bank Indonesia diatur lebih lanjut dalam Pasal 7 Peraturan Indonesia's surplus is prescribed further in Article 7 of Pemerintah Nomor 94 Tahun 2010 tanggal 30 Desember Government Regulation Number 94 of 2010 dated December 2010 tentang Penghitungan Penghasilan Kena Pajak dan 30, 2010, concerning the Calculation of Taxable Income and Pelunasan PPh dalam Tahun Berjalan, sebagai berikut: the Settlement of Income Tax Payable in Current Year, as follows: 1. Surplus Bank Indonesia yang merupakan objek PPh 1. Bank Indonesia's surplus which constitutes an income adalah surplus Bank Indonesia menurut laporan tax object are Bank Indonesia's surplus as presented in keuangan audited setelah dilakukan penyesuaian atau the audited annual financial statements after fiscal koreksi fiskal sesuai dengan Undang-Undang Pajak adjustments or corrections in accordance with the Income Penghasilan dengan memperhatikan karakteristik Tax Laws, subject to Bank Indonesia's characteristics. Bank Indonesia. 2. Ketentuan mengenai tata cara penghitungan dan 2. Stipulations on income tax payment and calculation pembayaran PPh atas surplus Bank Indonesia sebagai- procedures on Bank Indonesia surplus as cited in Article 63
78. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 mana dimaksud pada Pasal 7 ayat (1) diatur dengan 7 section (1) are regulated in the Minister of Finance's Peraturan Menteri Keuangan (PMK) Nomor 100/PMK. Regulation (PMK) Number 100/PMK.03/2011 dated July 03/2011 tanggal 11 Juli 2011 sebagaimana telah diubah 11, 2011 as amended in PMK Number 86/PMK.010/2015 dengan PMK Nomor 86/PMK.010/2015 tanggal 27 April dated April 27, 2015, concerning the Amendments to the 2015 tentang Perubahan atas Peraturan Menteri Regulation of the Minister of Finance Number 100/PMK. Keuangan Nomor 100/PMK.03/2011 tentang Tata Cara 03/2011 concerning Income Tax Payment and Calculation Penghitungan dan Pembayaran Pajak Penghasilan atas Procedures on Bank Indonesia Surplus. Surplus Bank Indonesia. Selanjutnya dalam penjelasan Pasal 7 Peraturan Subsequently, within the notes to Article 7 of Pemerintah Nomor 94 Tahun 2010 tanggal 30 Desember Government Regulation Number 94 of 2010 dated December 2010 tentang Penghitungan Penghasilan Kena Pajak dan 30, 2010, concerning Calculation of Taxable Income and Pelunasan PPh dalam Tahun Berjalan disebutkan bahwa Settlement of Income Tax Payable in Current Year, it is karakteristik Bank Indonesia terkait surplus antara lain stipulated that Bank Indonesia's characteristics related to berupa selisih kurs, penyisihan penurunan nilai aset, dan Bank Indonesia's surplus include the foreign exchange penyusutan aset tetap. gains/losses, impairment losses of financial assets, and depreciation expenses of fixed assets. Pajak kini untuk periode berjalan dan periode Current tax for both current and previous periods is sebelumnya diakui sebesar jumlah pajak terutang, yang recognized in the amount of tax payable calculated based dihitung dengan menggunakan tarif pajak yang berlaku on the prevailing tax rate or the substantively effective rate atau yang telah secara substantif berlaku pada tanggal on the date of the Statement of Financial Position. Tax return Laporan Posisi Keuangan. Koreksi terhadap kewajiban is recognized once the tax assessments are received or a perpajakan diakui saat surat ketetapan pajak diterima decision over the objection or appeal has been received. atau jika mengajukan keberatan atau banding, pada saat keputusan atas keberatan atau banding tersebut telah ditetapkan. Bank Indonesia telah mengadopsi PSAK 46 tentang Bank Indonesia adopts PSAK 46 on Income Taxes Akuntansi Pajak Penghasilan. Berdasarkan PSAK 46, entitas Accounting. In accordance with PSAK 46, an entity presents menyajikan dampak PPh baik kini maupun tangguhan the impact of both current and deferred income taxes on terhadap surplus/defisit tahun berjalan. the current year's surplus/deficit. Pajak tangguhan dihitung dengan menggunakan Deferred tax should be measured at the tax rates that tarif pajak yang akan berlaku pada saat aset dipulihkan are expected to apply to the period when the asset is atau kewajiban dilunasi, yaitu dengan tarif pajak yang recovered or the liability is settled, based on tax rates/laws berlaku atau yang telah secara substantif berlaku pada that have been enacted or the substantively effective rate tanggal Laporan Posisi Keuangan. Semua perbedaan on the date of the Statement of Financial Position. All temporer antara jumlah tercatat aset dan liabilitas untuk temporary differences between the carrying amount of pelaporan keuangan dengan dasar pengenaan pajaknya assets and liabilities and its respective tax treatments are diakui sebagai pajak tangguhan dengan Metode Aset dan recognized as deferred taxes using Asset and Liability Liabilitas. Metode ini juga mengatur untuk mengakui Method. This method also recognizes deferred tax benefits manfaat pajak tangguhan atas kompensasi rugi fiskal. on tax loss compensation. 64
79. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 B .32. Dampak Pandemi COVID-19 B.32. Impacts of COVID-19 Pandemic Dengan perkembangan pandemi COVID-19 dan ke- Against the backdrop of COVID-19 pandemic and the tidakpastian perekonomian dunia yang mengikutinya, Bank uncertainty looming over global economy, Bank Indonesia Indonesia secara konsisten memonitor dan menyesuaikan has been in continuous monitoring and factoring in its dampaknya pada estimasi forward looking pada metodologi relevant impacts into Bank Indonesia's forward-looking perhitungan kerugian kredit ekspektasian. Sementara itu, estimates in the calculation method for determining the terkait dengan penerapan PSAK 68: Pengukuran Nilai Wajar, expected credit loss. Meanwhile, in regards to the aset keuangan Bank Indonesia diukur pada nilai wajar implementation of PSAK 68: Fair Value Measurement, Bank melalui selisih revaluasi dengan tetap menggunakan harga Indonesia's financial assets are measured at fair value kuotasian (tanpa penyesuaian) di pasar aktif untuk aset through revaluation reserves while maintaining the use of yang identik dan dapat diakses pada tanggal pengukuran quoted price (without adjustment) within active market for (level 1). Hal ini mempertimbangkan kualitas aset keuangan identical assets that can be accessed on the measurement yang dimiliki Bank Indonesia cukup baik dan tersedianya date (level 1). This is attributed to the good quality of Bank harga pasar yang wajar. Indonesia's financial assets and the availability of fair market price. Pandemi COVID-19 telah menekan kinerja The COVID-19 pandemic has put tremendous pressures perekonomian global serta berdampak pada aktivitas on the global economy which subsequently caused di pasar keuangan. Namun demikian, kondisi saat ini disruptions on financial market activities. However, the cenderung membaik sejalan dengan coordinated action condition has improved as a result of expansionary fiscal baik dari Pemerintah maupun bank-bank sentral global and monetary policies coordinated by the Government and berupa kebijakan fiskal dan moneter yang bersifat ekspansif global central banks in a bid to prevent a deeper recession guna mencegah resesi perekonomian yang dalam dan and to boost the liquidity in the money market, optimism meningkatkan likuiditas pasar keuangan, optimisme about vaccine efficacy, and the vaccination rolled out in efektivitas vaksin, serta telah dilakukannya vaksinasi di many countries. berbagai negara. Yield surat berharga yang diterbitkan Pemerintah AS As at December 31, 2021, the yield on the 10-Year US (US Treasury 10-Year Bond) pada tanggal 31 Desember 2021 Treasury Bond was 1.52%, up from 0.93% as at December tercatat sebesar 1,52% atau lebih tinggi dibandingkan 31, 2020 position. This higher yield is expected to reduce the posisi 31 Desember 2020 sebesar 0,93%. Peningkatan yield fair value of Bank Indonesia's financial assets denominated tersebut berdampak pada penurunan nilai wajar aset in foreign currency compared to the position as at December keuangan Bank Indonesia dalam valuta asing dibandingkan 31, 2020. dengan posisi 31 Desember 2020. Bank Indonesia secara konsisten memonitor Bank Indonesia continuously maintained a consistent perkembangan meluasnya pandemi COVID-19 serta monitoring on the development of COVID-19 pandemic dampaknya terhadap posisi keuangan Bank Indonesia dan and its impacts on Bank Indonesia's financial assets and melakukan manajemen risiko keuangan secara berhati- conducted a prudent and comprehensive financial risk hati dan menyeluruh. management, accordingly. 65
80. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 C . MANAJEMEN RISIKO C. RISK MANAGEMENT Implementasi Manajemen Risiko Bank Indonesia The objective of Bank Indonesia Risk Management (MRBI) ditujukan untuk mendukung dan mengawal (MRBI) implementation is to safeguard the achievement of pencapaian visi, misi, serta program strategis Bank Bank Indonesia's vision, mission, and strategic programs Indonesia melalui pengelolaan risiko secara komprehensif. through a comprehensive risk management. Transformation Transformasi MRBI dilakukan sesuai roadmap untuk of MRBI is exercised based on the roadmap in a bid to achieve mewujudkan pengelolaan risiko yang Strong and Strong and Accommodative risk management which can Accommodative terhadap perubahan lingkungan strategis respond to massive change in the strategic environment. yang cukup masif. Penyempurnaan pada tiga pilar utama Improvements on MRBI's three pillars comprising Strategic MRBI yang meliputi Strategic Risk dan Major Project, Risk and Major Project, Financial Related Risk and Short Financial Related Risk dan Short Term Strategic Program, Term Strategic Program, as well as on Operational Risk, serta Operational Risk, Compliance dan Fraud Risk telah Compliance and Fraud Risk have strengthened the functions memperkuat peran manajemen risiko dalam mengawal of risk management in safeguarding Bank Indonesia's pencapaian tujuan Bank Indonesia. objectives. MRBI dilakukan secara top down, komprehensif, MRBI is carried out with a top-down, comprehensive, terintegrasi, dan forward looking berdasarkan konsep value integrated, and forward-looking manner using value chain chain agar pengelolaan risiko lebih efektif dan efisien di concept to achieve a more effective and efficient risk level BI-Wide maupun satuan kerja. Implementasi strategic management throughout Bank Indonesia as well as working risk management yang terintegrasi dengan strategic unit levels. An integrated implementation of strategic risk planning, strategic budgeting, dan strategic Risk Based management with strategic planning, strategic budgeting, Internal Audit (RBIA) telah menjadi bagian dari elemen and strategic Risk-Based Internal Audit (RBIA) has become pendukung dalam penguatan tata kelola kelembagaan an instrumental supporting element in strengthening Bank Bank Indonesia. Indonesia's governance. Sejalan dengan integrasi fungsi strategis, manajemen In line with the integration of strategic functions, risk risiko menjadi bagian terpadu dalam perumusan dan management becomes a cohesive element in the design pelaksanaan kebijakan serta kegiatan operasional Bank and implementation of Bank Indonesia's policies along with Indonesia. Hal ini ditujukan untuk memastikan seluruh operational activities. This is to ensure that each and every pengambilan keputusan dan kegiatan operasional di Bank Bank Indonesia's decision and activity has taken into Indonesia telah mempertimbangkan aspek risiko beserta account all risk factors and their mitigation, particularly mitigasi risiko yang memadai, terutama risiko strategis strategic risk, including major project, that can obstruct termasuk major project yang berpotensi menghambat Bank Indonesia's mandate. Hence, for strategic programs, pencapaian mandat Bank Indonesia. Oleh karena itu, a top-down approach is exercised in a comprehensive identifikasi risiko strategis dilakukan secara top down dan manner during the identification of strategic risks, komprehensif terhadap program strategis yang meliputi comprising policy risk, financial risk, and operational risk. risiko kebijakan, risiko finansial, dan risiko operasional. Subsequently, the implementation of strategic risk control Selanjutnya, pelaksanaan kegiatan pengendalian risiko is interpreted into risk mitigation at the business process strategis tersebut diterjemahkan ke dalam mitigasi risiko level carried out by various working units based on value level proses bisnis yang dilakukan oleh berbagai satuan chain concept. Identification of risks and mitigations through kerja terkait berdasarkan konsep value chain. Proses Risk Control Matrix (RCM) initiates the risk management manajemen risiko di satuan kerja diawali dengan identifikasi process at the working unit level while its implementation risiko beserta mitigasinya melalui pemetaan Risk Control is monitored through Risk Control Self-Assessment. Risks Matrix (RCM) yang kemudian pelaksanaannya dimonitor and mitigations are regularly evaluated, updated and 66
81. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 secara berkala melalui Risk Control Self Assesment . Risiko enhanced to effectively keep up with Bank Indonesia's beserta mitigasi risiko dievaluasi, dikinikan, dan diperkuat internal and external dynamics. agar tetap efektif di tengah perkembangan kondisi internal maupun eksternal Bank Indonesia. Bank Indonesia secara konsisten menerapkan Throughout its operation, Bank Indonesia applies the konsep tiga lini pengendalian (three lines of defense) dalam three lines of defense concept consistently to ensure the operasional tugasnya untuk memastikan pengendalian implementation of a multi-tiered control in risk management risiko telah dilakukan secara berlapis sesuai dengan in proportion to the authority of each working unit. Risk kewenangan satuan kerja. Upaya penguatan implementasi management implementation is continuously intensified manajemen risiko terus dilakukan, baik di tingkat satuan throughout all lines of defense; namely at the level of working kerja proses bisnis (first line of defense), satuan kerja units conducting the business processes (first line of defense), pelaksana fungsi manajemen risiko (second line of defense), at the level of working unit conducting the risk management dan satuan kerja pelaksana fungsi audit internal (third line function (second line of defense), and at the level of working of defense), antara lain melalui penyempurnaan ketentuan unit conducting the internal audit function (third line of dan pedoman pelaksanaan MRBI, penyelarasan peran defense), through improvement on MRBI's operating pengelolaan risiko dalam setiap tahapan siklus Perencanaan procedures and guidelines, alignment of risk control Anggaran dan Manajemen Kinerja, dan penajaman RCM function in every cyclical stage of Budgeting Planning and berdasarkan value chain program strategis untuk mendukung Performance Management, as well as RCM improvement implementasi RBIA. based on the value chain of strategic programs to support the implementation of RBIA. Selama 2021, pengelolaan risiko di Bank Indonesia In 2021, Bank Indonesia focused its risk management masih terus difokuskan pada berbagai dinamika on the dynamics of domestic and global challenges. Against perkembangan tantangan global maupun domestik. Masih the backdrop of domestic and global financial volatility as tingginya ketidakpastian perekonomian global dan well as COVID-19 containment efforts by many countries, domestik di tengah upaya penanganan pandemi COVID- Bank Indonesia must take effective measures in anticipating 19 yang dilakukan di berbagai negara, mewarnai landscape and mitigating the risk landscapes. The unprecendented risiko yang harus diantisipasi dan dimitigasi secara efektif risk, a prolonged COVID-19 pandemic in this particular, has oleh Bank Indonesia. Belajar dari tantangan unprecedented driven Bank Indonesia to carry out continuous risk monitoring risk, khususnya prolonged pandemi COVID-19, Bank and mitigation so as to safeguard the achievement of its Indonesia terus berupaya melakukan pemantauan dan vision and mission. penguatan mitigasi risiko dalam mengawal pencapaian visi dan misi lembaga. Penetapan arah risiko utama Bank Indonesia melalui The direction set by Bank Indonesia on its major pendekatan Risk Trajectory beserta pemantauannya secara risks through Risk Trajectory approach and its monitoring berkala melalui Risk Tracking, cukup efektif untuk menjaga through Risk Tracking has shown effective outcome in the level risiko sesuai dengan risk appetite Bank Indonesia context of maintaining risk level which corresponded with tahun 2021. Hasil asesmen risiko beserta rekomendasi Bank Indonesia's risk appetite in 2021. The results of risk mitigasi risiko utama dapat dikomunikasikan dengan baik assessment and recommendation on major risk mitigation pada forum kebijakan kelembagaan, serta menjadi panduan were conveyed to the institution policy forum, and constituted bagi satuan kerja dalam memperkuat mitigasi risiko di as a guideline for the working units in strengthening risk level proses bisnis. mitigation at the business process levels. 67
82. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Sejak awal tahun 2021 , penerapan manajemen risiko Since the beginning of 2021, the implementation of finansial terhadap aset cadangan devisa turut berkembang financial risk management on foreign exchange reserves sejalan dengan peningkatan eksposur pada aset-aset has developed in keeping up with higher exposures on the spread product untuk menjaga nilai cadangan devisa spread product assets so as to preserve value during (preserve value) di tengah kondisi pandemi. Risiko finansial pandemic period. Financial risk on foreign reserves pengelolaan cadangan devisa senantiasa dijaga dalam management was also continuously maintained within risk limit dan toleransi risiko yang ditetapkan. Sinergi antara limit and tolerance set forth. Ex-ante screening and ex-post satuan kerja proses bisnis dan satuan kerja pelaksana monitoring on the compliance with risk limit and tolerance fungsi manajemen risiko tercermin dari pemantauan have demonstrated a working synergy between business kepatuhan terhadap limit dan toleransi risiko yang process working units and risk management working unit. dilakukan baik secara ex-ante maupun ex-post. Sebagai To institute good governance, risk management working wujud tata kelola yang baik, satuan kerja pelaksana fungsi unit carries out independent monitorings on risk limit and manajemen risiko melaksanakan pemantauan limit dan tolerance and provides advise on the established soft limits toleransi risiko secara independen, serta memberikan as operational risk mitigation for the business process masukan terhadap soft limit yang digunakan sebagai working units. mitigasi risiko operasional oleh satuan kerja proses bisnis. Manajemen risiko finansial terhadap pengelolaan Further strengthening actions were also made to the moneter terus diperkuat seiring dengan semakin management of financial risk on monetary management, meningkatnya tantangan yang dihadapi Bank Indonesia keeping pace with the growing challenge faced by Bank akibat pandemi COVID-19. Peran Bank Indonesia yang Indonesia prompted by COVID-19 pandemic. The participation berpartisipasi dalam program PEN telah menambah assumed by Bank Indonesia in PEN program has added tekanan terhadap sustainabilitas keuangan Bank Indonesia more pressures on Bank Indonesia's financial sustainability dan tantangan dalam pengelolaan portofolio SBN sejalan and bigger challenges on its SBN management, attributed dengan terus meningkatnya porsi kepemilikan Bank to the increased SBN ownership portion by Bank Indonesia. Indonesia terhadap SBN. Di samping itu, tekanan terhadap Furthermore, a more rigorous, responsive, and measurable nilai tukar seiring masih tingginya ketidakpastian di pasar monetary management are prerequisite for helping ease keuangan global di tengah kondisi likuiditas dalam negeri pressures on exchange rate and global financial market yang ample menuntut perlunya pengelolaan moneter yang uncertainty amidst ample liquidity in the domestic market. semakin sigap, responsif namun tetap terukur. Pada area Manajemen Keberlangsungan Tugas BI Bank Indonesia continued to strengthen its Business (MKTBI), penguatan terus dilakukan untuk meningkatkan Continuity Management (MKTBI), in a bid to accelerate maturitas MKTBI dan memenuhi standar internasional MKTBI's maturity and to meet the international standards Sertifikasi ISO Business Continuity Management System on Business Continuity Management System (BCMS). (BCMS). Tata kelola dan pengaturan MKTBI disempurnakan The governance and management of MKTBI were also melalui penerbitan ketentuan dan pedoman pelaksanaan improved through the issuance of regulations and operation MKTBI, sejalan dengan penyempurnaan risk management standards on MKTBI, along with the improvement on framework serta transformasi dan digitalisasi Bank risk management framework, the transformation and Indonesia. Secara bertahap dilakukan penyempurnaan digitalization implemented in Bank Indonesia. Business terhadap Protokol Keberlangsungan Tugas, serta dilakukan Continuity Protocol was also gradually improved, in addition berbagai simulasi/pengujian untuk meningkatkan to the simulation/trials, to prepare Bank Indonesia in kesiapan Bank Indonesia dalam mengantisipasi berbagai anticipating operational disruptions. Quality improvement gangguan operasional. Kualitas sumber daya MKTBI baik on MKTBI resources, both work locations and human lokasi kerja maupun SDM juga terus ditingkatkan melalui resources were also improved by developing Bank Indonesia 68
83. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 pengembangan Bank Indonesia Integrated Resumption Site Integrated Resumption Site and through workshops held dan pelaksanaan Workshop Satgas MKTBI . Di tengah naik for MKTBI Task Force. During the turmoil period of COVID-19 turunnya pandemi COVID-19 sepanjang tahun 2021, Bank pandemic in 2021, Bank Indonesia maintained precautious Indonesia terus melanjutkan berbagai upaya pencegahan measures on COVID-19 management and prevention through dan penanganan COVID-19, antara lain melalui penerapan health protocol enforcement, including screening and protokol kesehatan termasuk screening dan tracing, tracing, implementing split operation, optimizing Work From pelaksanaan split operation, optimalisasi Work From Home, Home, vaccination, and the provision of healthcare facilities. vaksinasi, dan penyediaan sarana pendukung kesehatan. Di bidang risiko operasional, blueprint Ketahanan In the operational risk, the blueprint of Bank Indonesia dan Keamanan Siber (KKS) Bank Indonesia ditetapkan Cyber Protection and Resilience (KKS) has been established untuk mendukung program digitalisasi di Bank Indonesia. to support the digitalization programs within Bank Indonesia. Blueprint KKS meliputi penguatan pada aspek Governance, KKS blueprint contains the strengthening measures on Prevention, dan Resolution terhadap ancaman/serangan Governance, Prevention, and Resolution against both internal siber internal dan eksternal (sistem pembayaran dan and external cyber attacks (payment system and money pasar uang). Sesuai roadmap, telah direalisasikan Nota market). As drawn in the roadmap, Bank Indonesia has Kesepahaman antara Bank Indonesia dan Badan Siber signed a Memorandum of Understanding with the National dan Sandi Negara. Selain itu, telah diinisiasi penyusunan Cyber and Crypto Agency. Additionally, KKS regulations on ketentuan KKS industri sistem pembayaran dan pasar payment system and money market industries have been uang untuk kemudian diperkuat sebelum diterbitkan. initiated, for further review prior to its introduction. Dalam rangka mendukung penyajian laporan In its endeavor to present an accountable financial keuangan yang akuntabel dan sesuai dengan standar report and to comply with the generally-accepted standards, yang berlaku umum, sesuai KAKBI khususnya PKAK 06 based on KAKBI particularly PKAK 06 on Policy-Related tentang Instrumen Keuangan Kebijakan, sejak 1 Januari Financial Instruments, starting January 1, 2020, Bank 2020 Bank Indonesia telah menerapkan metodologi Indonesia has adopted expected credit loss framework for penghitungan penurunan nilai aset keuangan berdasarkan the recognition of impairment. This adoption was further kerugian kredit ekspektasian (expected credit loss) yang fine-tuned during semester I of 2021 by entering the selanjutnya disempurnakan pada semester I tahun 2021 stipulations on financial assets of PLJP/PLJPS. The adoption dengan menambahkan cakupan pengaturan untuk aset of this method is expected to improve Bank Indonesia keuangan dalam bentuk PLJP/PLJPS. Penerapan metode readiness in navigating future uncertainty in regards to its ini diharapkan memberikan kontribusi positif dalam upaya role as lender of the last resort which may eventually affect meningkatkan kesiapan Bank Indonesia dalam menghadapi the performance of Bank Indonesia's financial statements. ketidakpastian di masa depan atas fungsi bank sentral sebagai lender of the last resort, yang berpotensi akan berdampak kepada kinerja laporan keuangan Bank Indonesia. D. PERINCIAN POS LAPORAN KEUANGAN D.1. Emas D. DETAILS OF FINANCIAL STATEMENTS D.1. Gold Saldo emas per 31 Desember 2021 sebesar Gold reserves as at December 31, 2021, and December TOz2,526,001.13 atau setara dengan Rp65.644.171 juta 31, 2020, were TOz2,526,001.13 or equivalent to IDR65,644,171 69
84. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 dan 31 Desember 2020 sebesar TOz2 ,526,001.13 atau setara million and TOz2,526,001.13 or equivalent to IDR67,378,467 dengan Rp67.378.467 juta dengan rincian sebagai berikut: million respectively, as detailed below: Uraian Emas Hak kontraktual atas emas batangan: 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 Rp juta IDR Million Rp juta IDR Million 60.997.839 62.609.380 4.646.332 4.769.087 Deposito Berjangka Emas Description Gold Contractual Rights to Gold Bar: Gold Deposits Dikurangi: Less : Penyisihan penurunan nilai aset Jumlah Emas 0 0 65.644.171 67.378.467 Allowance for Impairment of Financial Assets Total Gold Harga emas batangan di pasar emas London per 31 Gold bar price in London gold market as at December Desember 2021 dan 31 Desember 2020 masing-masing 31, 2021, and December 31, 2020, were USD1,820.10 per troy sebesar USD1,820.10 per troy ounce (TOz) dan USD1,891.10 ounce (TOz) and USD1,891.10 per TOz respectively. per TOz. D.2. Aset Keuangan untuk Pelaksanaan Kebijakan Moneter D.2. Financial Assets Related to Monetary Policy Implementation Aset Keuangan untuk Pelaksanaan Kebijakan Moneter Financial Assets Related to Monetary Policy per 31 Desember 2021 dan 31 Desember 2020 masing- Implementation as at December 31, 2021, and December masing sebesar Rp3.160.910.897 juta dan Rp2.797.737.239 31, 2020, were IDR3,160,910,897 million and IDR2,797,737,239 juta dengan rincian sebagai berikut: million respectively, as detailed below: Uraian Surat Berharga dan Tagihan dalam Rupiah Surat Berharga dan Tagihan berbasis Syariah dalam Rupiah Surat Berharga dan Tagihan dalam Valuta Asing Jumlah Aset Keuangan untuk Pelaksanaan Kebijakan Moneter 70 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 Rp juta IDR Million Rp juta IDR Million Description 1.194.558.959 928.373.325 Securities Held and Claims Denominated in Rupiah 88.868.113 56.036.087 Sharia-based Securities Held and Claims Denominated in Rupiah 1.877.483.825 1.813.327.827 Securities Held and Claims Denominated in Foreign Currency 3.160.910.897 2.797.737.239 Total Financial Assets Related to Monetary Policy Implementation
85. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 D .2.1. Surat Berharga dan Tagihan dalam Rupiah Uraian D.2.1. Securities Held and Claims Denominated in Rupiah 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 Rp juta IDR Million Rp juta IDR Million Description Surat Utang Negara 570.275.865 483.692.999 Government Bonds Surat Utang Negara Public Goods 398.279.090 398.863.493 Government Bonds - Public Goods Obligasi Negara (ON) - Kesehatan dan 156.704.397 0 Government Bonds - Healthcare and Social 58.075.763 0 Government Bonds - Healthcare Denominated 1.183.335.115 882.556.492 11.020.806 42.765.746 Kemanusiaan - Rupiah Obligasi Negara (ON) - Kesehatan - Kontribusi Assistance Denominated in Rupiah BI - Rupiah in Rupiah Jumlah Tagihan kepada Bank karena Transaksi Repo Surat Berharga Tagihan Lainnya Total Claims on Banks Arising from Securities Repurchase Agreement 203.038 3.051.087 0 0 11.223.844 45.816.833 1.194.558.959 928.373.325 Dikurangi: Other Claims Less: Penyisihan Penurunan Nilai Aset Jumlah Jumlah Surat Berharga dan Tagihan dalam Rupiah Allowance for Impairment of Financial Assets Total Total Securities Held and Claims Denominated in Rupiah Tagihan Lainnya sebesar Rp203.038 juta merupakan Other Claims amounting to IDR203,038 million consisted tagihan derivatif. of claims on derivative transactions. D.2.2. Surat Berharga dan Tagihan Berbasis Syariah D.2.2. Sharia-based Securities Held and Claims dalam Rupiah Uraian Surat Berharga Syariah Negara Jumlah Tagihan kepada Bank karena Transaksi Denominated in Rupiah 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 Rp juta IDR Million Rp juta IDR Million 88.868.113 50.066.547 88.868.113 50.066.547 0 1.839.638 Claims on Banks Arising from Sharia-based 0 4.129.902 Claims on PASBI Repo Surat Berharga Berbasis Syariah Tagihan PASBI Jumlah Jumlah Surat Berharga dan Tagihan Berbasis Syariah dalam Rupiah Government Sharia Securities Total Securities Repurchase Agreement Dikurangi : Penyisihan Penurunan Nilai Aset Description Less : 0 0 0 5.969.540 88.868.113 56.036.087 Allowance for Impairment of Financial Assets Total Total Sharia-based Securities Held and Claims Denominated in Rupiah 71
86. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Saldo Surat Berharga dan Tagihan Berbasis Syariah Sharia-based Securities Held and Claims Denominated dalam Rupiah per 31 Desember 2021 dan 31 Desember in Rupiah as at December 31 , 2021, and December 31, 2020, 2020 masing-masing sebesar Rp88.868.113 juta dan were IDR88,868,113 million and IDR56,036,087 million Rp56.036.087 juta respectively. D.2.3. Surat Berharga dan Tagihan dalam Valuta Asing D.2.3. Securities Held and Claims Denominated in Foreign Currency Uraian Surat Berharga 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 Rp juta IDR Million Rp juta IDR Million 1.431.535.102 1.433.420.249 331.279.025 263.172.054 1.762.814.127 1.696.592.303 114.662.182 116.712.156 7.754 23.696 238 328 External Portfolio Manager Jumlah Penempatan dana di luar negeri Tagihan Dikurangi : Jumlah Securities External Portfolio Managers Total Balances with Overseas Institutions Claims Less : Penyisihan Penurunan Nilai Aset Jumlah Surat Berharga dan Tagihan Description 114.669.698 116.735.524 1.877.483.825 1.813.327.827 dalam Valuta Asing Allowance for Impairment of Financial Assets Total Total Securities Held and Claims Denominated in Foreign Currency 1. Dalam SSB Valuta Asing yang dimiliki oleh Bank 1. Included in the Securities Held Denominated in Foreign Indonesia, terdapat SSB Valuta Asing yang dialokasikan Currency were those allocated for Securities Lending untuk dipinjamkan dalam Program Securities Lending Program amounting to IDR133,110,242 million. Of that melalui agen sebesar Rp133.110.242 juta. Dari jumlah allocation, IDR48,275,241 million has been loaned for alokasi tersebut yang telah dipinjamkan adalah sebesar which Bank Indonesia received non-cash collaterals Rp48.275.241 juta dan Bank Indonesia menerima agunan amounting to IDR51,517,984 million. Meanwhile, as at (collateral) dalam bentuk non tunai (non cash) sebesar December 31, 2021, there were Securities denominated Rp51.517.984 juta. Di samping itu, per 31 Desember in Foreign Currency amounting to IDR32,504,124 million 2021 terdapat pula SSB Valuta Asing yang sedang on loan by custodians which were secured by non-cash dipinjamkan melalui kustodian sebesar Rp32.504.124 collaterals amounting to IDR34,833,254 million. juta yang didukung oleh agunan dalam bentuk non tunai (non cash) sebesar Rp34.833.254 juta. 2. Penempatan dana di luar negeri terdiri dari Giro dan 2. Balances with Overseas Institutions consisted of Demand Deposito masing-masing sebesar ekuivalen Rp13.844.451 Deposits and Term Deposits which were equivalent to juta dan Rp100.817.731 juta pada 31 Desember 2021. IDR13,844,451 million and IDR100,817,731 million respectively as at December 31, 2021. Penempatan dana di luar negeri antara lain deposito di IMF berada dalam 3 (tiga) rekening deposito sebagai berikut: 72 Overseas placements in term deposits in the IMF consisted of 3 (three) accounts as follows:
87. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 a . Deposito Poverty Reduction and Growth Facility (PRGF)- a. Poverty Reduction and Growth Facility (PRGF)-General General Subsidy Account sebesar SDR35,892,574.00 Subsidy Account Term Deposit of SDR35,892,574.00 or atau setara dengan Rp717.254 juta pada tanggal 31 equivalent to IDR717,254 million as at December 31, Desember 2021 dan setara Rp729.158 juta pada tanggal 2021, and IDR729,158 million as at December 31, 2020. 31 Desember 2020. b. Deposito PRG - The Heavily Indebted Poor Countries b. PRG-The Heavily Indebted Poor Countries (HIPC) Trust (HIPC) Trust sebesar SDR15.376.349 atau setara dengan Term Deposit of SDR15,376,349.00 or equivalent to Rp307.271 juta pada tanggal 31 Desember 2021 dan IDR307,271 million as at December 31, 2021, and equivalent setara Rp312.371 juta pada tanggal 31 Desember 2020. to IDR312,371 million as at December 31, 2020. c. Deposito Catastrophe Containment and Relief Trust c. Catastrophe Containment and Relief Trust (CCRT) Term (CCRT) pada 31 Desember 2021 sebesar SDR48,104,283.00 Deposit of SDR48,104,283.00 or equivalent to IDR961,285 atau setara Rp961.285 juta, meningkat dibandingkan million as at December 31, 2021, up from the position as 31 Desember 2020 sebesar SDR5,446,287.00 setara at December 31, 2020, of SDR5,446,287.00 or equivalent Rp110.641 juta. Peningkatan saldo deposito CCRT di- to IDR110,641 million. The increase in the CCRT term deposit sebabkan oleh tambahan penempatan dana yang berasal balance was attributed to additional fund placement dari selisih antara penerimaan sisa dana distribusi dari arising from the difference between fund distribution IMF dengan kontribusi Indonesia pada penghapusan balance received from the IMF and Indonesia's contribution utang luar negeri negara anggota IMF (Sudan). to foreign debt write-off for the IMF member (Sudan). D.3. Hak Tarik Khusus di Lembaga Keuangan D.3. Receivables from the International Monetary Internasional Fund Saldo Hak Tarik Khusus di Lembaga Keuangan Receivables from the International Monetary Fund Internasional per 31 Desember 2021 dan 31 Desember as at December 31, 2021, and December 31, 2020, were 2020 masing-masing sebesar Rp127.146.643 juta dan IDR127,146,643 million and IDR38,655,920 million respectively, Rp38.655.920 juta dengan rincian sebagai berikut: as detailed below: Uraian 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 Rp juta IDR Million Rp juta IDR Million Description 92.890.604 94.432.292 Promissory Notes 79.117.007 78.950.038 Promissory Notes IMF Account No. 1 901.167 995.265 IMF Account No.1 (2.972.534) (1.526.785) Estimated quota value adjustment in 15.844.964 16.013.774 RTP 111.302.374 22.642.984 Quota Dikurangi : Perkiraan penyesuaian nilai quota dalam Less : Rupiah RTP Rupiah SDR Holdings : Hak Tarik Khusus Penerimaan YMH Diterima Biaya YMH Dibayar Jumlah Hak Tarik Khusus di Lembaga Keuangan Internasional Quota SDR Holdings : Special Drawing Rights 11.513 6.456 Accrued Revenue (12.208) (7.294) Accrued Expenses 127.146.643 38.655.920 Total Receivables from the International Monetary Fund 73
88. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Saldo Quota NKRI di IMF sebesar SDR4 ,648,400,000.00 The quota balance held by Indonesia at the IMF as at atau setara dengan Rp92.890.604 juta pada tanggal 31 December 31, 2021, was SDR4,648,400,000.00 or equivalent Desember 2021 dan setara dengan Rp94.432.292 juta pada to IDR92,890,604 million and equivalent to IDR94,432,292 tanggal 31 Desember 2020, sedangkan saldo Reserve Tranche million as at December 31, 2020. Meanwhile, Reserve Tranche Position (RTP) pada tanggal 31 Desember 2021 sebesar Position (RTP) as at December 31, 2021, was SDR792,908,315.00 SDR792,908,315.00 atau setara dengan Rp15.844.964 or equivalent to IDR15,844,964 million, compared to the juta, sementara pada 31 Desember 2020 adalah sebesar position as at December 31, 2020, of SDR788,272,993.00 or SDR788,272,993.00 atau setara dengan Rp16.013.774 juta. equivalent to IDR16,013,774 million. Penyesuaian nilai Rekening IMF dalam Rupiah On a regular basis, the valuation of IMF accounts dilakukan secara reguler berdasarkan kurs IMF tanggal denominated in Rupiah is adjusted based on IMF's exchange 30 April. Bank Indonesia telah melakukan perkiraan rate on each April 30. Bank Indonesia made an estimated penyesuaian rekening IMF dalam Rupiah per 31 Desember adjustment in its IMF membership participation in Rupiah 2021 untuk Quota dalam Rupiah sebesar Rp2.972.534 juta. as at December 31, 2021, for Quota subscription amounting to IDR2,972,534 million. Posisi Hak Tarik Khusus per 31 Desember 2021 sebesar Receivables from the IMF as at December 31, 2021, SDR5,569,755,514.00 atau setara dengan Rp111.302.374 was SDR5,569,755,514.00 or equivalent to IDR111,302,374 juta dan per 31 Desember 2020 sebesar SDR1,114,593,820.00 million, while position as at December 31, 2020, was atau setara dengan Rp22.642.984 juta. Kenaikan posisi SDR1,114,593,820.00 or equivalent to IDR22,642,984 million. hak tarik khusus disebabkan adanya penambahan alokasi The increase in Receivables from the IMF was associated SDR oleh IMF kepada seluruh negara anggota, termasuk with an additional SDR allocation by the IMF to all member Indonesia, yang ditujukan untuk memenuhi kebutuhan countries, including Indonesia, in a bid to strengthen long- penambahan cadangan devisa global dalam jangka panjang, term global reserves, restore confidence, and support global memperbaiki tingkat kepercayaan, dan mendukung economic resilience affected by COVID-19 pandemic. pemulihan ekonomi global dari dampak krisis COVID-19. D.4. Tagihan D.4. Claims Saldo Tagihan per 31 Desember 2021 dan 31 Desember Claims as at December 31, 2021, and December 31, 2020 masing-masing sebesar Rp98.917.780 juta dan 2020, were IDR98,917,780 million and IDR109,587,787 million Rp109.587.787 juta dengan rincian sebagai berikut: respectively, as detailed below: Uraian 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 Rp juta IDR Million Rp juta IDR Million Tagihan kepada Pemerintah Description Claims on Government Surat Utang yang tidak dapat Non-Tradable Government Bonds : Dipindahtangankan : 74 SUP Nomor SU-002/MK/1998 7.421.848 9.116.793 SUP Number SU-002/MK/1998 SUP Nomor SU-004/MK/1999 21.995.536 26.278.526 SUP Number SU-004/MK/1999 SUP Nomor SU-007/MK/2006 21.021.342 25.114.636 SUP Number SU-007/MK/2006 Obligasi Negara Seri SRBI-01/MK/2003 48.446.244 49.042.245 Government Bonds SRBI-01/MK/2003
89. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Uraian 31 Desember 2021 December 31 , 2021 31 Desember 2020 December 31, 2020 Rp juta IDR Million Rp juta IDR Million Tagihan : Description Claims : Tagihan Bunga SUP dan Subsidi 32.808 35.585 2 2 55.653 55.653 Claims due to Loan Interest Bunga Kredit Program Tagihan Lainnya Tagihan kepada Bank Other Claims Claims on Banks Tagihan dalam Rangka Penyaluran Kredit Claims Arising from Loans to Banks Prior Sebelum Tahun 1999 to 1999 Dikurangi : Less : Penyisihan Penurunan Nilai Aset Jumlah Tagihan 55.653 55.653 98.917.780 109.587.787 Allowance for Impairment of Financial Assets Total Claims D.4.1. Tagihan kepada Pemerintah D.4.1. Claims on the Government D.4.1.1. SUP Nomor SU-002/MK/1998 (SU-002) D.4.1.1. SUP Number SU-002/MK/1998 (SU-002) SU-002 diterbitkan tanggal 23 Oktober 1998 SU-002 is a non-tradeable and non-transferable berdasarkan Keputusan Presiden Nomor 55 Tahun 1998 government bond issued on October 23, 1998, based on tentang Pinjaman Dalam Negeri dalam Bentuk Surat Utang Presidential Decree Number 55 of 1998 concerning Domestic jo. Peraturan Pemerintah Nomor 60 Tahun 1998 tentang Loans in Debt Securities in conjunction with Government Penambahan Penyertaan Modal Negara Republik Indonesia Regulation Number 60 of 1998 concerning Additional Equity ke dalam Modal Saham Perusahaan Perseroan PT Bank Participation of the Republic of Indonesia in PT Bank Ekspor Ekspor Impor Indonesia. Nilai nominal SU-002 per tanggal Impor Indonesia. The nominal value of SU-002 at issuance 23 Oktober 1998 adalah sebesar Rp20.000.000 juta yang on October 23, 1998, was IDR20,000,000 million. tidak dapat dipindahtangankan dan diperjualbelikan. Berdasarkan Undang-Undang Nomor 41 Tahun 2008 Pursuant to Act Number 41 of 2008 dated November tanggal 10 November 2008 tentang Anggaran Pendapatan 10, 2008, concerning the State Budget for the Fiscal Year dan Belanja Negara Tahun Anggaran 2009, Menteri 2009, the Minister of Finance has issued the fifth addendum Keuangan telah menerbitkan addendum kelima SU-002 to SU-002 amending the interest rate from 1.0% to 0.1% yang mengubah suku bunga dari 1,0% menjadi 0,1% per per year, effective January 1, 2009. The outstanding balance tahun dan berlaku efektif sejak tanggal 1 Januari 2009. of SU-002 as at December 31, 2021, stood at IDR7,421,848 Baki debet SU-002 per 31 Desember 2021 adalah sebesar million. Rp7.421.848 juta. D.4.1.2. SUP Nomor SU-004/MK/1999 (SU-004) D.4.1.2. SUP Number SU-004/MK/1999 (SU-004) SU-004 diterbitkan tanggal 28 Mei 1999 berdasarkan SU-004 is a non-tradeable and non-transferable Keputusan Presiden Nomor 55 Tahun 1998 tentang Pinjaman government bond issued on May 28, 1999, based on Dalam Negeri dalam Bentuk Surat Utang jo. Persetujuan Presidential Decree Number 55 of 1998 concerning Domestic 75
90. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Bersama Pemerintah dan Bank Indonesia tanggal 6 Loans in Debt Securities in conjunction with the Joint Februari 1999 . Nilai nominal SU-004 per tanggal 28 Mei Agreement between the Government and Bank Indonesia 1999 adalah sebesar Rp53.779.500 juta yang tidak dapat dated February 6, 1999. The nominal value of SU-004 at dipindahtangankan dan diperjualbelikan. issuance on May 28, 1999, was IDR53,779,500 million. Berdasarkan Undang-Undang Nomor 41 Tahun 2008 Pursuant to Act Number 41 of 2008 dated November tanggal 10 November 2008 tentang Anggaran Pendapatan 10, 2008, concerning the State Budget for the Fiscal Year dan Belanja Negara Tahun Anggaran 2009, Menteri 2009, the Minister of Finance has issued the fifth addendum Keuangan telah menerbitkan addendum kelima SU-004 to SU-004 amending the annual interest rate from 3.0% to yang mengubah suku bunga dari 3,0% menjadi 0,1% per 0.1% per year, effective January 1, 2009. The outstanding tahun dan berlaku efektif sejak tanggal 1 Januari 2009. balance of SU-004 as at December 31, 2021, stood at Baki debet SU-004 per 31 Desember 2021 adalah sebesar IDR21,995,536 million. Rp21.995.536 juta. D.4.1.3. SUP Nomor SU-007/MK/2006 (SU-007) D.4.1.3. SUP Number SU-007/MK/2006 (SU-007) SU-007 diterbitkan tanggal 24 November 2006 SU-007 is a non-tradeable and non-transferable berdasarkan Undang-Undang Nomor 24 Tahun 2002 government bond issued on November 24, 2006, based on tentang Surat Utang Negara dan Kesepakatan Bersama Act Number 24 of 2002 concerning Government Bonds and Menteri Keuangan dan Gubernur Bank Indonesia tentang the Joint Agreement between the Minister of Finance and the Restrukturisasi Surat Utang Nomor SU-002/MK/1998 dan Governor of Bank Indonesia concerning Restructuring of SU-004/MK/1999 tanggal 18 April 2006. Nilai nominal Government Bonds Number SU-002/MK/1998 and SU-004/MK/ SU-007 per tanggal 24 November 2006 adalah sebesar 1999 dated April 18, 2006. The nominal value of SU-007 at Rp54.862.150 juta dan tidak dapat diperdagangkan. issuance date on November 24, 2006, was IDR54,862,150 million. SU-007 diterbitkan untuk mendudukkan tunggakan The issuance of SU-007 was intended to reiterate bunga dan hasil indeksasi SU-002 dan SU-004 s.d. tanggal interest arrears and indexation arrears arising from SU-002 31 Desember 2005 dengan rincian sebagai berikut: and SU-004 as at December 31, 2005, as detailed below: 1. Tunggakan bunga SU-002 sebesar Rp4.637.583 juta. 1. SU-002 interest arrears amounting to IDR4,637,583 million. 2. Tunggakan bunga SU-004 sebesar Rp12.291.887 juta. 2. SU-004 interest arrears amounting to IDR12,291,887 million. 3. Hasil indeksasi SU-002 sebesar Rp11.231.072 juta. 3. SU-002 indexation arrears amounting to IDR11,231,072 million. 4. Hasil indeksasi SU-004 sebesar Rp26.701.608 juta. 4. SU-004 indexation arrears amounting to IDR26,701,608 million. Adapun persyaratan Surat Utang ini adalah sebagai berikut: The terms and conditions for SU-007 are as follows: 1. SU-007 mulai berlaku sejak tanggal 1 Januari 2006 dan 1. SU-007 took effect on January 1, 2006, and will mature jatuh tempo pada tanggal 1 Agustus 2025. on August 1, 2025. 2. Bunga SU-007 sebesar 0,1% per tahun yang dihitung 2. SU-007 bears an interest of 0.1% per year which is dari sisa pokok dan dibayar secara tunai oleh Pemerintah calculated on the outstanding principal and to be settled kepada Bank Indonesia setiap enam bulan sekali, yaitu in cash by the Government of Indonesia to Bank Indonesia pada tanggal 1 Februari dan 1 Agustus. Pembayaran bi-annually on each February 1 and August 1. The first bunga pertama kali dilakukan pada tanggal 1 Desember interest payment was made on December 1, 2006, for 2006 untuk pembayaran bunga yang jatuh tempo the interests due on February 1, 2006, and on August 1, tanggal 1 Februari 2006 dan tanggal 1 Agustus 2006. 2006. 76
91. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 3 . Pokok SU-007 diangsur sebanyak 38 kali. Angsuran 3. Principal repayment for SU-007 was split into 38 pertama jatuh tempo dan dibayar tanggal 1 Februari installments. The first installment was due and paid on 2007 dan angsuran berikutnya jatuh tempo dan dibayar February 1, 2007, while the remainder are due and to setiap tanggal 1 Agustus dan 1 Februari setiap tahunnya be settled on August 1 and February 1 of each year, sehingga angsuran terakhir jatuh tempo dan dibayar with the final installment to be due on August 1, 2025. pada tanggal 1 Agustus 2025. Pembayaran angsuran Principal repayments are settled either in cash or with pokok dilakukan secara tunai atau dibayar dengan the tradeable Government Bonds (SUN). SUN yang dapat diperdagangkan. Baki debet SU-007 per 31 Desember 2021 adalah The outstanding balance of SU-007 as at December sebesar Rp21.021.342 juta. 31, 2021, stood at IDR21,021,342 million. D.4.1.4. Obligasi Negara Seri SRBI-01/MK/2003 D.4.1.4. Government Bond Serial Number SRBI- (SRBI-01) 01/MK/2003 (SRBI-01) SRBI-01 diterbitkan sebagai pengganti SUP Nomor SRBI-01 is government bond issued to substitute SUP SU-001/MK/1998 dan Nomor SU-003/MK/1999 dalam rangka Number SU-001/MK/1998 and Number SU-003/MK/1999 in pelaksanaan Kesepakatan Bersama antara Pemerintah the context of exercising the Joint Agreement between the dan Bank Indonesia mengenai Penyelesaian BLBI serta Government and Bank Indonesia concerning the Settlement Hubungan Keuangan Pemerintah dan Bank Indonesia of the Bank Indonesia Liquidity Assistance (BLBI) as well as tanggal 1 Agustus 2003 (SKB Tahun 2003), dengan Nilai the Financial Coordination between the Government and nominal SRBI-01 adalah sebesar Rp144.536.094 juta. Bank Indonesia dated August 1, 2003, (Joint Decree of 2003), with nominal value of SRBI-01 amounting to IDR144,536,094 million. Pada tanggal 31 Juli 2012 telah ditandatangani revisi On July 31, 2012, a revision to the Joint Decree of 2003 SKB Tahun 2003 oleh Gubernur Bank Indonesia, Menteri was signed by the Governor of Bank Indonesia, Minister of Keuangan, dan Menteri Koordinator Perekonomian yang Finance, and Coordinating Minister for Economic Affairs, antara lain memuat restrukturisasi Obligasi Negara Seri stipulating the restructuring of SRBI-01/MK/2003 from the SRBI-01/MK/2003 dari semula pembayaran sekaligus (bullet initial bullet payment which matures in 2033 with a self- payment) pada saat jatuh tempo tahun 2033 dengan sistem liquidating system, to an installment payment (amortized) self-liquidating, menjadi pembayaran dengan metode which matures in 2043, as such amending the terms and cicilan (amortized) s.d. jatuh tempo tahun 2043, sehingga conditions of SRBI-01 into the following: persyaratan SRBI-01 mengalami perubahan sebagai berikut: 1. SRBI-01 mulai berlaku pada tanggal 1 Agustus 2003, dan jatuh tempo pada tanggal 1 Agustus 2043. 1. SRBI-01 came into effect on August 1, 2003, and matures on August 1, 2043. 2. SRBI-01 dikenakan bunga tahunan sebesar 0,1% dari 2. SRBI-01 bears an annual interest at 0.1% of the sisa pokok, yang dibayar oleh Pemerintah setiap enam outstanding principal, to be paid by the Government bi- bulan sekali, yaitu pada bulan Februari dan Agustus. annually, on each February and August. 3. Pokok SRBI-01 dibayar setiap tanggal 1 Februari dan 3. SRBI-01 principal is paid on February 1 and August 1 of 1 Agustus setiap tahunnya sehingga angsuran terakhir each year with the last installment to be due on August jatuh tempo dan dibayar pada tanggal 1 Agustus 2043. 1, 2043. Principal installments are paid in cash or settled Pembayaran angsuran pokok dilakukan secara tunai by Bank Indonesia's surplus allocated to the Government. atau dari surplus Bank Indonesia yang menjadi bagian Pemerintah. 77
92. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Pada tahun 2021 , Pemerintah telah melakukan In 2021, the Government has paid the principal pembayaran angsuran pokok SRBI-01 dari sisa surplus installments of SRBI-01 using the Government's part of Bank Bank Indonesia yang menjadi bagian Pemerintah. Baki Indonesia's surplus. The outstanding balance of SRBI-01 as debet SRBI-01 per 31 Desember 2021 adalah sebesar at December 31, 2021, stood at IDR48,446,244 million. Rp48.446.244 juta. D.4.2. Tagihan kepada Bank D.4.2. Claims on Banks Tagihan kepada Bank merupakan tagihan dalam Claims on Banks are claims from loans to banks prior rangka penyaluran kredit sebelum tahun 1999 antara lain to 1999, comprising Subordinated Loans (SOL) and Liquidity terdiri atas Tagihan kepada Bank berupa SOL dan KLBI Credit (KLBI) which were disbursed in accordance with Act yang diberikan berdasarkan Undang-Undang Nomor 13 Number 13 of 1968 concerning the Central Bank. The balance Tahun 1968 tentang Bank Sentral. Saldo SOL dan KLBI per of SOL and KLBI as at December 31, 2021, stood at IDR55,653 31 Desember 2021 adalah sebesar Rp55.653 juta. million. D.5. Aset Non Kebijakan D.5. Other Assets Aset Non Kebijakan Bank Indonesia per 31 Desember Other Assets as at December 31, 2021, and December 2021 dan 31 Desember 2020 masing-masing sebesar 31, 2020, were IDR29,305,625 million and IDR31,475,396 Rp29.305.625 juta dan Rp31.475.396 juta dengan rincian million respectively, as detailed below: sebagai berikut: Uraian Penyertaan 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 Rp juta IDR Million Rp juta IDR Million 2.544.416 2.436.388 Description Participating Interest in Domestic and International Institutions Bank for International Settlements International Islamic Liquidity Management Aset Keuangan Non Kebijakan Lainnya Uang Asing dan Giro dalam Valuta Asing 2.412.590 2.337.858 131.826 98.530 3.957.837 3.981.020 7.927 12.396 9.796.732 9.822.241 Claims on Domestic Non-Bank 220.334 210.415 Claims on Overseas Non-Bank Bank for International Settlements International Islamic Liquidity Management Other Financial Assets Banknotes and Demand Deposit Denominated in Foreign Currency Tagihan Kepada Non Bank di Dalam Negeri Tagihan Kepada Non Bank di Luar Negeri Dikurangi : Penyisihan Penurunan Nilai Aset Aset Tetap dan Lainnya Aset Tetap dan Aset Takberwujud Aset Lainnya Jumlah Aset Non Kebijakan 78 Less : 6.067.156 6.064.032 22.803.372 25.057.988 18.946.784 16.885.186 3.856.588 8.172.802 29.305.625 31.475.396 Allowance for Impairment of Financial Assets Fixed Assets and Other Assets Fixed Assets and Intangible Assets Others Total Other Assets
93. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 D .5.1. Penyertaan D.5.1. Participating Interest in Domestic and International Institutions D.5.1.1. Penyertaan pada Bank for International D.5.1.1. Participation in Bank for International Settlements (BIS) Settlements (BIS) Penyertaan Bank Indonesia pada BIS bertujuan The purpose of the equity participation is to increase untuk meningkatkan kepercayaan investor internasional investor confidence on Indonesia and to improve cooperation terhadap Indonesia serta meningkatkan kerja sama in central banking pertaining to policies in the areas of di bidang kebanksentralan yang berkaitan dengan monetary, financial system stability and payment systems. kebijakan moneter, stabilitas sistem keuangan dan sistem Bank Indonesia purchased 3,000 shares (0.55% of total pembayaran. Bank Indonesia membeli 3.000 lembar saham issued shares) on September 29, 2003, at a nominal value (0,55% dari total saham yang beredar) pada tanggal 29 of SDR5,000.00/share with a total acquisition cost of September 2003 dengan nilai nominal SDR5,000.00/saham SDR42,054,000.00. As at December 31, 2021, Bank Indonesia dan total harga perolehan sebesar SDR42,054,000.00. Nilai participation in BIS stood at SDR120,729,997.80 or equivalent penyertaan Bank Indonesia dimaksud per 31 Desember to IDR2,412,590 million, up by IDR74,732 million (3.20%) from 2021 tercatat sebesar SDR120,729,997.80 atau setara IDR2,337,858 million (SDR115,080,345.67) as at December dengan Rp2.412.590 juta, meningkat sebesar Rp74.732 31, 2020. juta (3,20%) dari Rp2.337.858 juta (SDR115,080,345.67) pada 31 Desember 2020. D.5.1.2. International Islamic Liquidity Management D.5.1.2. International Islamic Liquidity Management (IILM) (IILM) Tujuan dibentuknya IILM adalah untuk menyediakan IILM's objective is to provide high quality, liquid and instrumen keuangan syariah jangka pendek yang berkualitas high rating internationally tradeable short-term sharia- tinggi, likuid dan dapat diperdagangkan secara inter- based financial instruments, used mainly to support liquidity nasional dengan rating tinggi terutama untuk mendukung management by Islamic financial institutions. pengelolaan likuiditas oleh lembaga keuangan syariah. Keanggotaan Bank Indonesia pada IILM di- Bank Indonesia's membership is represented by representasikan dengan kepemilikan saham IILM sebesar shares in IILM amounting to 6.67% with a value of 6,67% dengan nilai sebesar USD9,232,800.00 atau setara USD9,232,800.00 or equivalent to IDR131,826 million as at dengan Rp131.826 Juta pada 31 Desember 2021, bertumbuh December 31, 2021, up from the position as at December dari posisi 31 Desember 2020 yaitu senilai USD6,985,424.30 31, 2020, of USD6,985,424.30 or equivalent to IDR98,530 atau setara dengan Rp98.530 juta. million. D.5.2. Aset Keuangan Non Kebijakan Lainnya D.5.2. Other Financial Assets D.5.2.1. Uang Asing dan Giro dalam Valuta Asing D.5.2.1. Banknotes and Demand Deposits Denominated in Foreign Currency Uang Asing dan Giro dalam Valuta Asing per 31 Banknotes and Demand Deposits Denominated in Desember 2021 sebesar Rp7.927 juta terdiri dari Bilyet Foreign Currency of IDR7,927 million were in the form of Uang Kertas Asing yang dimiliki oleh Bank Indonesia Banknotes and Demand Deposits denominated in Foreign 79
94. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 dan Giro dalam Valuta Asing yang dikelola oleh Kantor Currency under the management of Bank Indonesia Perwakilan Bank Indonesia di luar negeri yang digunakan Overseas Representative Offices used for operational untuk kegiatan operasional Bank Indonesia . activities. D.5.2.2. Tagihan Kepada Non Bank di Dalam Negeri D.5.2.2. Claims on Domestic Non-Banks Termasuk dalam tagihan kepada non bank di dalam Claims on Domestic Non-Banks consisted of: negeri, antara lain: 1. Tagihan karena pemberian kredit channeling per 1. Claims on disbursed loans as at December 2021 31 Desember 2021 sebesar Rp5.825.054 juta, yang amounting to IDR5,825,054 million represented claims merupakan tagihan atas KLBI yang disalurkan melalui on KLBI through banks as channeling agents that have bank sebagai channeling agent namun hingga jatuh not been settled by the due date. tempo tagihan tersebut masih belum terselesaikan. Termasuk dalam tagihan karena pemberian kredit Included in those claims were arrears derived from channeling adalah tunggakan Kredit Usaha Tani (KUT) the Agricultural Enterprise Loan (KUT) amounting to sebesar Rp5.699.800 juta. IDR5,699,800 million. Dalam rangka penyelesaian risk sharing KUT tersebut, In its endeavor to resolve KUT risk sharing, Bank Bank Indonesia telah melakukan beberapa kali Indonesia has held a number of discussions with the pembahasan dengan kementerian terkait (Kementerian related ministries (the Coordinating Ministry for Economic Koordinator Bidang Perekonomian RI, Kemenkeu Affairs, the Ministry of Finance, the State Ministry of RI, Kementerian Negara Koperasi dan Usaha Kecil Cooperatives and Small and Medium Enterprises, as dan Menengah RI, Kementerian Pertanian RI, serta well as with the Indonesia Credit Guarantee Corporation Perusahaan Umum Jaminan Kredit Indonesia (Perum (Perum Jamkrindo)), where last discussion held was at Jamkrindo)), pembahasan terakhir adalah pertemuan the High-Level Meeting on February 8, 2018. High Level Meeting tanggal 8 Februari 2018. 2. Tagihan pinjaman dan pembiayaan kepada pegawai 2. Claims on loans and multipurpose financing to employees dan Anggota Dewan Gubernur per 31 Desember 2021 and the Board of Governors members as at December sebesar Rp3.919.914 juta. 31, 2021, stood at IDR3,919,914 million. D.5.2.3. Tagihan Kepada Non Bank di Luar Negeri D.5.2.3. Claims on Overseas Non-Banks Tagihan kepada Non Bank di Luar Negeri antara lain Claims on Overseas Non-Banks include Bank merupakan tagihan Bank Indonesia kepada pihak ketiga Indonesia's claims to the third parties, namely Indover's yaitu kepada Trustees Indover Bank dan kepada Indo Plus Bank Trustees and Indo Plus B.V. (IPBV). As at December 31, B.V. (IPBV). Per 31 Desember 2021 saldo tagihan Bank 2021, Bank Indonesia claims to Indover's Bank Trustees Indonesia kepada Trustees Indover Bank tercatat sebesar amounted to USD13,762,839.46 or equivalent to IDR196,506 USD13,762,839.46 atau setara dengan Rp196.506 juta. million. Meanwhile claims to IPBV amounted to USD84,705.04 Sementara itu, saldo tagihan Bank Indonesia kepada IPBV or equivalent to IDR1,209 million and EUR222,997.76 or tercatat sebesar USD84,705.04 atau setara dengan Rp1.209 equivalent to IDR3,603 million. juta dan EUR222,997.76 atau setara dengan Rp3.603 juta. 80
95. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 D .5.3. Aset Tetap dan Lainnya D.5.3. Fixed Assets and Other Assets D.5.3.1. Aset Tetap dan Aset Takberwujud D.5.3.1. Fixed Assets and Intangible Assets Aset Tetap dan Aset Takberwujud per 31 Desember Fixed Assets and Intangible Assets as at December 31, 2021 dan 31 Desember 2020 masing-masing sebesar 2021, and December 31, 2020, were IDR18,946,784 million Rp18.946.784 juta dan Rp16.885.186 juta dengan rincian and IDR16,885,186 million respectively, as detailed below: sebagai berikut: Uraian 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 Rp juta IDR Million Rp juta IDR Million Harga Perolehan Acquisition Cost Aset Tetap : - Tanah dan Bangunan - Selain Tanah dan Bangunan Aset Takberwujud Description Fixed Assets : 19.722.681 18.083.216 - Lands and Buildings 5.697.950 4.869.159 - Non-Lands and Non-Buildings 1.524.790 1.172.493 Intangible Assets 26.945.421 24.124.868 Akumulasi Penyusutan/Amortisasi Accumulated Depreciation/Amortization Aset Tetap : Fixed Assets : - Bangunan (3.019.474) (2.778.735) - Buildings - Selain Bangunan (3.969.431) (3.616.261) - Non-Buildings (1.009.732) (844.686) (7.998.637) (7.239.682) 18.946.784 16.885.186 Aset Takberwujud Nilai Buku D.5.3.2. Aset Lainnya Intangible Assets Book Value D.5.3.2. Other Assets Aset Lainnya per 31 Desember 2021 sebesar As at December 31, 2021, Other Assets amounted to Rp3.856.588 juta antara lain berasal dari persediaan bahan IDR3,856,588 million which comprised currency material uang sebesar Rp62.198 juta, aset dalam penyelesaian inventory of IDR62,198 million, assets under construction of sebesar Rp613.050 juta, pajak penghasilan dibayar di muka IDR613,050 million, prepaid taxes of IDR2,963,014 million, sebesar Rp2.963.014 juta, dan aset pajak tangguhan and deferred tax asset of IDR29,648 million. Bank Indonesia sebesar Rp29.648 juta. Bank Indonesia menatausahakan managed a non-foreign exchange reserves gold of IDR5,666 emas non cadangan devisa yang dicatat pada Aset Lainnya million which was presented in Other Assets. In 2021, Bank dengan nilai sebesar Rp5.666 juta. Pada tahun 2021 Indonesia optimized the sale of non- reserves gold equivalent dilakukan optimalisasi penjualan emas non cadangan to IDR19 million. The balance of right-of-use assets as at devisa dengan nilai setara dengan Rp19 juta. Saldo aset December 31, 2021, stood at IDR171,503 million. hak-guna per 31 Desember 2021 tercatat sebesar Rp171.503 juta. 81
96. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 D .6. Uang Dalam Peredaran D.6. Currency in Circulation Uang dalam Peredaran merupakan alat pembayaran Currency in Circulation is Rupiah currency legal tender yang sah dan tidak berada dalam penguasaan Bank that is not under the control of Bank Indonesia. Its position Indonesia dengan posisi per 31 Desember 2021 dan 31 as at December 31, 2021, and December 31, 2020, were Desember 2020 masing-masing sebesar Rp959.829.854 IDR959,829,854 million and IDR898,887,004 million juta dan Rp898.887.004 juta dengan rincian sebagai berikut: respectively, as detailed below: Uraian Uang yang dicetak 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 Rp juta IDR Million Rp juta IDR Million 1.368.137.111 1.314.160.416 408.307.257 415.273.412 959.829.854 898.887.004 Dikurangi : Description Printed Money Less : Uang dalam Penguasaan Bank Indonesia Jumlah Uang Dalam Peredaran D.7. Liabilitas Keuangan untuk Pelaksanaan Kebijakan Currency in Vault Total Currency in Circulation D.7. Financial Liabilities Related to Monetary Policy Moneter Implementation Liabilitas Keuangan untuk Pelaksanaan Kebijakan Financial Liabilities Related to Monetary Policy Moneter per 31 Desember 2021 dan 31 Desember 2020 Implementation as at December 31, 2021, and December masing-masing sebesar Rp1.688.008.160 juta dan 31, 2020, were IDR1,688,008,160 million and IDR1,330,494,036 Rp1.330.494.036 juta dengan rincian sebagai berikut: million respectively, as detailed below: Uraian 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 Rp juta IDR Million Rp juta IDR Million Description Giro Bank 490.194.341 305.028.493 Bank Demand Deposits Surat Berharga yang Diterbitkan dan Utang 785.864.637 679.302.256 Securities Issued and Liabilities Denominated 104.429.638 74.010.901 Sharia-based Securities Issued and Liabilities 299.737.639 261.995.847 Securities Issued and Liabilities Denominated 7.781.905 10.156.539 Sharia-based Securities Issued and Liabilities 1.688.008.160 1.330.494.036 dalam Rupiah Surat Berharga yang Diterbitkan dan Utang in Rupiah Berbasis Syariah dalam Rupiah Surat Berharga yang Diterbitkan dan Utang Denominated in Rupiah dalam Valuta Asing Surat Berharga yang Diterbitkan dan Utang in Foreign Currency Berbasis Syariah dalam Valuta Asing Jumlah Liabilitas Keuangan untuk Pelaksanaan Kebijakan Moneter 82 Denominated in Foreign Currency Total Financial Liabilities Related to Monetary Policy Implementation
97. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 D .7.1. Giro Bank D.7.1. Bank Demand Deposits 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 Rp juta IDR Million Rp juta IDR Million Giro Bank Umum 462.678.922 288.543.728 Dalam Rupiah 375.779.707 230.739.347 86.899.215 57.804.381 27.515.419 16.484.765 27.254.653 16.067.256 260.766 417.509 490.194.341 305.028.493 Uraian Dalam Valuta Asing Giro Bank Syariah Dalam Rupiah Dalam Valuta Asing Jumlah Giro Bank D.7.2. Surat Berharga yang Diterbitkan dan Utang dalam Rupiah Uraian 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 Rp juta IDR Million Rp juta IDR Million 157.185.886 163.371.232 200.418.760 40.076.010 Liabilitas Kepada Bank karena Transaksi 428.256.434 475.830.269 3.557 24.745 785.864.637 679.302.256 Repo Surat Berharga In Foreign Currency Sharia Bank Demand Deposits In Rupiah In Foreign Currency Total Bank Demand Deposits Description Deposit Facilities Term Deposit Facilities Liabilities to Bank arising from Securities Sold under Repurchase Agreement dan Utang dalam Rupiah Lainnya sebesar Rp3.557 juta merupakan liabilitas derivatif. In Rupiah Rupiah Penempatan Berjangka Jumlah Surat Berharga yang Diterbitkan Conventional Bank Demand Deposits D.7.2. Securities Issued and Liabilities Denominated in Penempatan Dana Lainnya Description Others Total Securities Issued and Liabilities Denominated in Rupiah Others of IDR3,557 million consisted of derivative liabilities. 83
98. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 D .7.3. Surat Berharga yang Diterbitkan dan Utang Berbasis Syariah dalam Rupiah Uraian D.7.3. Sharia-based Securities Issued and Liabilities Denominated in Rupiah 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 Rp juta IDR Million Rp juta IDR Million Description 225.000 12.850.000 Bank Indonesia Sharia Certificates Fasilitas Simpanan Bank Indonesia Syariah 42.998.000 18.506.100 Bank Indonesia Sharia Deposit Facility Sukuk Bank Indonesia 61.206.638 42.654.801 Bank Indonesia Sukuk 104.429.638 74.010.901 Sertifikat Bank Indonesia Syariah Jumlah Surat Berharga yang Diterbitkan dan Utang Berbasis Syariah dalam Rupiah Liabilities Denominated in Rupiah D.7.4. Surat Berharga yang Diterbitkan dan Utang dalam Valuta Asing Uraian D.7.4. Securities Issued and Liabilities Denominated in Foreign Currency 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 Rp juta IDR Million Rp juta IDR Million Penempatan Berjangka dalam Valuta Asing 248.243.338 224.974.751 Surat Berharga Bank Indonesia Valuta Asing 51.344.109 36.890.646 150.192 130.450 299.737.639 261.995.847 Lainnya Jumlah Surat Berharga yang Diterbitkan dan Utang dalam Valuta Asing berbasis Syariah dalam Valuta Asing Penempatan Berjangka Syariah dalam Valuta Asing Imbalan Instrumen Operasi Moneter Syariah dalam Valuta Asing Yang Masih Harus Dibayar Jumlah Surat Berharga yang Diterbitkan dan Utang berbasis Syariah dalam Valuta Asing 84 Description Term Deposits Denominated in Foreign Currency Bank Indonesia Foreign Exchange Notes Others Total Securities Issued and Liabilities Denominated in Foreign Currency D.7.5. Surat Berharga yang Diterbitkan dan Utang Uraian Total Sharia-based Securities Issued and D.7.5. Sharia-based Securities Issued and Liabilities Denominated in Foreign Currency 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 Rp juta IDR Million Rp juta IDR Million 7.781.510 10.155.600 395 939 7.781.905 10.156.539 Description Sharia-compliant Term Deposits Denominated in Foreign Currency Accrued Shares on Return for Sharia-based Monetary Operation Instruments Denominated in Foreign Currency Total Sharia-based Securities Issued and Liabilities Denominated in Foreign Currency
99. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 D .8. Alokasi Hak Tarik Khusus dari Lembaga Keuangan Internasional D.8. Counterpart of Special Drawing Rights Allocated by the IMF Alokasi Hak Tarik Khusus dari Lembaga Keuangan Counterpart of Special Drawing Rights Allocated Internasional (SDR allocations) per 31 Desember 2021 by the IMF as at December 31, 2021, stood at sebesar SDR6,435,721,060.00 atau setara dengan SDR6,435,721,060.00 or equivalent to IDR128,607,267 million Rp128.607.267 juta dan per 31 Desember 2020 sebesar and SDR1,980,438,720.00 or equivalent to IDR40,232,632 SDR1,980,438,720.00 atau setara dengan Rp40.232.632 million as at December 31, 2020. juta. D.9. Liabilitas Keuangan kepada Pemerintah D.9. Financial Liabilities to Government Liabilitas Keuangan kepada Pemerintah per 31 Financial Liabilities to Government as at December Desember 2021 dan 31 Desember 2020 masing-masing 31, 2021, and December 31, 2020, were IDR281,347,026 sebesar Rp281.347.026 juta dan Rp315.895.605 juta dengan million and IDR315,895,605 million respectively, as detailed rincian sebagai berikut: below: Uraian Giro Pemerintah Dalam Rupiah Dalam Valuta Asing Lainnya Jumlah Liabilitas Keuangan kepada 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 Rp juta IDR Million Rp juta IDR Million 279.727.188 314.184.297 216.881.111 277.317.222 62.846.077 36.867.075 1.619.838 1.711.308 281.347.026 315.895.605 Pemerintah Description Government Demand Deposits : in Rupiah In Foreign Currencies Others Total Financial Liabilities to Government Pada giro Pemerintah dalam valuta asing terdapat Included in the Government demand deposit Jaminan pembukaan Letter of Credit Pemerintah sebesar denominated in foreign currency were Government Letter Rp417.644 juta pada 31 Desember 2021 dan sebesar of Credit Guarantee amounting to IDR417,644 million as at Rp2.048.061 juta pada 31 Desember 2020. December 31, 2021, and IDR2,048,061 million as at December 31, 2020. Dalam rangka melaksanakan fungsi sebagai As the Treasurer of the Government, Bank Indonesia pemegang Kas Pemerintah, Bank Indonesia melakukan administers Government Demand Deposits. Government pengelolaan Giro Pemerintah. Dari total Giro Pemerintah Demand Deposits as at December 31, 2021, stood at per 31 Desember 2021 sebesar Rp279.727.188 juta, terdapat IDR279,727,188 million, including Government Demand Giro Pemerintah yang memperoleh remunerasi sebesar Deposits Earning Remuneration of IDR279,213,793 million, Rp279.213.793 juta dengan rincian sebagai berikut: as detailed below: 85
100. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Uraian 31 Desember 2021 December 31 , 2021 31 Desember 2020 December 31, 2020 Rp juta IDR Million Rp juta IDR Million Giro Pemerintah dalam Rupiah Giro Pemerintah dalam Valuta Asing Description 216.878.864 202.708.913 Government Demand Deposits in Rupiah 62.334.929 34.819.014 Government Demand Deposits in Foreign 279.213.793 237.527.927 Currency Jumlah Giro Pemerintah yang Memperoleh Remunerasi Total Government Demand Deposits Earning Remunerations Liabilitas keuangan lainnya kepada Pemerintah Other Liabilities to Government included accrued adalah beban kontribusi yang masih harus dibayar kepada contributions payable to the Government related to Pemerintah sehubungan dengan SBN dan/atau SBSN Government Securities and/or Government Sharia Securities dalam rangka pemenuhan pembiayaan public goods for public goods and non-public goods funding based on dan non-public goods berdasarkan KB II dan kesehatan Joint Decree - Scheme II and for healthcare funding based berdasarkan KB III sebesar Rp1.619.838 juta. on Joint Decree - Scheme III amounting to IDR1,619,838 million. D.10. Kewajiban Non Kebijakan D.10. Other Liabilities Kewajiban Non Kebijakan per 31 Desember 2021 dan Other Liabilities as at December 31, 2021, and December 31 Desember 2020 masing-masing sebesar Rp18.976.700 31, 2020, were IDR18,976,700 million and IDR18,862,704 juta dan Rp18.862.704 juta, dengan rincian sebagai berikut: million respectively, as detailed below: Uraian Giro Lembaga Domestik dan Internasional Imbalan Kerja Lainnya Jumlah Kewajiban Non Kebijakan 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 Rp juta IDR Million Rp juta IDR Million 2.618.590 1.783.663 8.198.252 8.159.858 18.976.700 7.553.583 9.525.458 18.862.704 D.10.1. Kewajiban Imbalan Kerja Description Demand Deposits of Domestic and International Institutions Employee Benefits Others Total Other Liabilities D.10.1. Employee Benefits Liabilities Kewajiban imbalan kerja sebesar Rp8.198.252 juta Employee benefits liabilities amounted to IDR8,198,252 terdiri dari kewajiban imbalan jangka panjang dan pasca- million which comprised long-term and post-employment kerja pada periode 1 Januari 2021 s.d. 31 Desember 2021. benefits for the period of January 1 to December 31, 2021. Kewajiban imbalan kerja dicatat berdasarkan perhitungan The employee benefits liabilities were registered based on aktuaris independen pada posisi 31 Desember 2021 the calculation by an independent actuary on its position dengan menggunakan PSAK 24 (Revisi 2018). Asumsi yang as at December 31, 2021, in accordance with PSAK 24 (2018 86
101. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 digunakan dalam perhitungan aktuaris antara lain : asumsi Revision). The assumptions used in the actuarial calculations tingkat mortalitas menggunakan Group Annual Mortality included: mortality rate using the 1983 Group Annual tahun 1983, loading pajak imbalan kerja sebesar 15% Mortality, employee benefit tax loading of 15% up to 35%, s.d. 35%, dan tingkat diskonto sebesar 3,5% s.d. 7,5% and discount rate of 3.5% up to 7.5%, as well as the limit serta pembatasan kenaikan Penghasilan Dasar Pensiun of Retirement Basic Income increment of 5% maximum. maksimal sebesar 5%. Pada tahun 2021, Bank Indonesia In 2021, Bank Indonesia made a change on the Post- melakukan perubahan kebijakan Tunjangan Hari Tua dengan Employment Benefit policy by refocusing Post-Employment melakukan refocusing manfaat Tunjangan Kesehatan Benefit - Medical. Commencing December 31, 2021, Housing Hari Tua. Program Tunjangan Perumahan bagi Pegawai Allowance program was ceased from the Post-Employment yang semula merupakan bagian dari Tunjangan Hari Tua Benefit and subsequently its plan assets were transferred dihentikan per 31 Desember 2021 dan aset programnya to plan assets for Post-Employment Benefit - Medical. dialihkan menjadi aset program Tunjangan Kesehatan However, Housing Allowance for Members of the Board of Hari Tua, sedangkan Program Tunjangan Perumahan bagi Governors remained unchanged. Anggota Dewan Gubernur tidak mengalami perubahan. Mutasi aset, liabilitas, dan beban imbalan kerja pada The movements of plan assets, liabilities, and expenses periode 1 Januari s.d. 31 Desember 2021 adalah sebagai for the period of January 1 to December 31, 2021 were as berikut: follows: Tunjangan Pemilikan Rumah Manfaat Pensiun Uraian Saldo Aset/(Kewajiban) 31 Desember 2020 Reklasifikasi Aset Tunjangan Kesehatan Hari Tua Imbalan Pasca Kerja Housing Allowance PostEmployment Benefit Medical Other Post Employment Benefits Rp juta IDR Million Rp juta IDR Million Rp juta IDR Million (1) (2) Pensions Benefit Pajak untuk Imbalan Pasca Kerja Imbalan Kerja dan Imbalan Jangka Kerja Jangka Panjang Panjang Jumlah Total Long-Term Benefits Tax on Post Employment Benefits and Long-Term Benefits Rp juta IDR Million Rp juta IDR Million Rp juta IDR Million Rp juta IDR Million (3) (4) (5) (6) (7) - (3.395.558) (517.648) (1.425.887) (486.508) - (2.335.737) 2.335.737 - - - (1.727.982) Description (7.553.583) Assets/(Liabilities) Balance as at December 31, 2020 - Assets Reclassification Beban Imbalan Kerja (208.624) 502.302 (981.926) (84.423) (276.510) (325.105) Beban/(Pendapatan) Selisih Revaluasi 689.085 1.754.064 (2.534.478) (75.770) - (273.756) Pendanaan Bank Indonesia 498.313 79.788 97.170 - - - 675.271 Bank Indonesia's Contribution Pembayaran Manfaat - - - 59.868 303.204 132.129 495.201 Benefits Payment Saldo Aset/(Kewajiban) 31 Desember 2021 (749.208) 417 (4.479.055) (617.973) (1.399.193) (953.240) (1.374.286) Employee Benefits Expenses (440.855) Revaluation Reserves Expenses/(Revenue) (8.198.252) Assets/(Liabilities) Balance as at December 31, 2021 87
102. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Komposisi investasi aset program terdiri dari : The composition of investment portfolio of plan assets comprised: Uraian 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 Nilai Investasi Investment Value Nilai Investasi Investment Value % % Description Kas dan Setara Kas 10 14 Cash or Cash Equivalent Surat Berharga 79 74 Securities Lainnya 11 11 Others 100 100 Komposisi investasi aset program per 31 Desember The composition of investment portfolio of plan assets 2021 mengacu pada Laporan Keuangan unaudited as at December 31, 2021, was made based on the unaudited pengelola aset program per 31 Desember 2021. Terdapat Financial Report prepared by the plan assets management penyesuaian komposisi investasi aset program per 31 as at December 31, 2021. An adjustment was later made to Desember 2020 mengacu pada Laporan Keuangan audited the composition of investment portfolio of plan assets as at pengelola aset program per 31 Desember 2020. December 31, 2020, based on the audited Financial Report prepared by the plan assets management as at December 31, 2020. D.10.2. Lainnya Kewajiban Non Kebijakan Lainnya sebesar Rp8.159.858 juta antara lain terdiri dari kewajiban perpajakan Bank D.10.2. Others Other Non-Policy-Related Liabilities were IDR8,159,858 million, including tax payable of IDR6,286,025 million. Indonesia sebesar Rp6.286.025 juta. D.11. Selisih Revaluasi D.11. Revaluation Reserves Keuntungan atau kerugian yang belum direalisasi Unrealized gains or losses as at December 31, 2021, per 31 Desember 2021 dan 31 Desember 2020 masing- and December 31, 2020, were IDR147,327,143 million and masing sebesar Rp147.327.143 juta dan Rp201.809.405 IDR201,809,405 million respectively, as detailed below: juta yang terdiri atas: 88
103. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Uraian 31 Desember 2021 December 31 , 2021 31 Desember 2020 December 31, 2020 Rp juta IDR Million Rp juta IDR Million Description Selisih Revaluasi Emas 61.143.831 62.880.791 Gold Revaluation Reserves Selisih Revaluasi Valuta Asing : 42.951.228 39.122.265 Foreign Currency Revaluation Reserves : 19.911.504 14.067.718 Selisih Revaluasi Penjabaran Valuta Foreign Currency Revaluation Reserves - Asing Translation 23.039.724 25.054.547 Foreign Currency Revaluation Reserves - 33.319.222 89.452.631 Financial Instrument Revaluation Reserves Selisih Revaluasi Lainnya 9.912.862 10.353.718 Other Revaluation Reserves Jumlah Selisih Revaluasi 147.327.143 201.809.405 Total Revaluation Reserves Selisih Revaluasi Transaksi Valuta Asing Transaction Selisih Revaluasi Instrumen Keuangan Sepanjang tahun 2021 dan 2020, terdapat mutasi During 2021 and 2020, the movements on Gold Selisih Revaluasi Emas, Selisih Revaluasi Penjabaran Valuta Revaluation Reserves, Foreign Currency Revaluation Asing dan Selisih Revaluasi Transaksi Valuta Asing sebagai Reserves - Translation and Foreign Currency Revaluation berikut: Reserves - Transaction were as follows: Uraian 31 Desember 2021 December 31, 2021 Rp juta IDR Million Penambahan Pengurangan Increase Reduction Rp juta IDR Million 31 Desember 2020 December 31, 2020 Rp juta IDR Million Rp juta IDR Million Description Selisih Revaluasi Emas 61.143.831 48.079.303 49.816.263 62.880.791 Gold Revaluation Reserves Selisih Revaluasi Valuta 42.951.228 437.940.803 434.111.840 39.122.265 Foreign Currency Revaluation 19.911.504 436.010.434 430.166.648 14.067.718 23.039.724 1.930.369 3.945.192 25.054.547 Asing: Selisih Revaluasi Reserves: Penjabaran Valuta Asing Selisih Revaluasi Foreign Currency Revaluation Reserves - Translation Transaksi Valuta Asing Foreign Currency Revaluation Reserves - Transaction Atas nilai pengurangan Selisih Revaluasi Penjabaran The decrease in Foreign Currency Revaluation Valuta Asing, sebesar Rp1.953.176 juta terealisasikan ke Reserves - Translation of IDR1,953,176 million was realized Pendapatan Selisih Kurs Transaksi Valuta asing. Atas nilai as Net Result of Foreign Currency Transactions. The decrease pengurangan Selisih Revaluasi Transaksi Valuta Asing, in Foreign Currency Revaluation Reserves - Transaction of sebesar Rp3.693.526 juta terealisasikan ke Pendapatan IDR3,693,526 million was realized as Net Result of Foreign Selisih Kurs Transaksi Valuta asing. Currency Transactions. 89
104. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 D .12. Modal D.12. Capital Jumlah Modal dan Kewajiban Moneter yang di- The amount of Capital and Monetary Liabilities used perhitungkan dalam perhitungan Rasio Modal per 31 in calculating Capital Ratio as at December 31, 2021, and Desember 2021 dan 31 Desember 2020, sebagai berikut: December 31, 2020, were as follows: Uraian 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 Rp juta IDR Million Rp juta IDR Million a. Modal - Modal - Revaluasi Aset Tetap - Cadangan Umum - 90% Surplus Tahun Berjalan Description a. Capital 3.726.349 3.726.349 - Capital 14.121.816 14.121.816 - Revaluation of Fixed Assets 205.119.038 178.311.205 - General Reserves 17.257.989 23.656.705 - 90% Current Year Surplus 240.225.192 219.816.075 (setelah pajak) Jumlah (after tax) b. Kewajiban Moneter Total b. Monetary Liabilities - Uang dalam Peredaran 959.829.854 898.887.004 - Currency in Circulation - Giro Pemerintah 279.727.188 314.184.297 - Government Demand Deposits - Giro Bank 490.194.341 305.028.493 - Bank Demand Deposits - Giro Penduduk Lainnya 2.295.703 1.522.745 - Other Demand Deposits - Surat Berharga yang Diterbitkan 1.197.663.626 1.025.335.092 - Securities Issued 2.929.710.712 2.544.957.631 8,20% 8,64% Jumlah c. Rasio Modal Total c. Capital Ratio Berdasarkan UU Bank Indonesia diatur bahwa dalam Pursuant to Bank Indonesia Act, in the event where hal rasio modal terhadap kewajiban moneter Bank Indonesia the capital ratio reaches over 10%, Bank Indonesia shall di atas 10%, maka Bank Indonesia menyetorkan sisa surplus transfer any remaining surplus to the Government. The use yang merupakan bagian Pemerintah. Sisa surplus yang of the surplus received by the Government must be prioritized merupakan bagian Pemerintah tersebut terlebih dahulu to settle the government's obligations to Bank Indonesia. harus digunakan untuk membayar kewajiban Pemerintah The capital ratio as at December 31, 2021, was 8.20%, kepada Bank Indonesia. Rasio modal terhadap kewajiban therefore no surplus was allocated to the Government. moneter Bank Indonesia per 31 Desember 2021 sebesar 8,20%, sehingga tidak terdapat penyetoran sisa surplus Bank Indonesia kepada Pemerintah. D.13. Akumulasi Surplus/Defisit D.13. Accumulated Surplus/Deficit Saldo Akumulasi Surplus/Defisit per 31 Desember Accumulated Surplus/Deficit as at December 31, 2021, 2021 dan 31 Desember 2020 masing-masing sebesar and December 31, 2020, were IDR254,102,617 million and Rp254.102.617 juta dan Rp234.927.074 juta dengan rincian IDR234,927,074 million respectively, as detailed below: sebagai berikut: 90
105. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Uraian 31 Desember 2021 December 31 , 2021 31 Desember 2020 December 31, 2020 Rp juta IDR Million Rp juta IDR Million Description Cadangan Umum 205.119.038 178.311.205 Cadangan Tujuan 29.808.036 30.330.641 Statutory Reserves Surplus (Defisit) Tahun Berjalan 19.175.543 26.285.228 Current Year Surplus (Deficit) 254.102.617 234.927.074 Jumlah Akumulasi Surplus/Defisit General Reserves Total Accumulated Surplus/Deficit Peningkatan Cadangan Umum sebesar Rp26.807.833 The increment in General Reserves by IDR26,807,833 juta antara lain karena adanya alokasi surplus Bank million was associated with the allocation from Bank Indonesia tahun 2020 sebesar Rp23.656.706 juta dan Indonesia's surplus in 2020 that amounted to IDR23,656,706 penggunaan Cadangan Tujuan sebesar Rp3.151.127 juta. million and the use of Statutory Reserves that amounted to IDR3,151,127 million. Penurunan Cadangan Tujuan sebesar Rp522.605 juta The decrease in Statutory Reserves by IDR522,605 antara lain karena adanya alokasi surplus Bank Indonesia million was associated with the allocation from Bank tahun 2020 sebesar Rp2.628.522 juta. Di sisi lain terdapat Indonesia's surplus in 2020 that amounted to IDR2,628,522 penggunaan Cadangan Tujuan sebesar Rp3.151.127 juta. million. Meanwhile, the use of Statutory Reserves amounted to IDR3,151,127 million. Penggunaan Cadangan Tujuan terdiri dari: The Statutory Reserves were used for: 1. Pembaruan/penggantian aset tetap sebesar Rp2.944.427 1. Renewal/replacement of fixed assets amounting to juta. IDR2,944,427 million. 2. Pengembangan Organisasi dan Sumber Daya Manusia sebesar Rp206.700 juta. 2. Organizational and Human Resource Development amounting to IDR206,700 million. D.14. Perpajakan D.14. Taxation D.14.1. Pendapatan (Beban) Pajak Penghasilan D.14.1. Income Tax Revenues (Expenses) Uraian Pajak Kini 1 Jan - 31 Des 2021 Jan 1 - Dec 31, 2021 1 Jan - 31 Des 2020 Jan 1 - Dec 31, 2020 Rp juta IDR Million Rp juta IDR Million (6.178.083) (7.933.397) 0 0 (131.307) (47.118) (6.309.390) (7.980.515) Pajak Tangguhan : Pendapatan Pajak Tangguhan Beban Pajak Tangguhan Jumlah Pendapatan (Beban) Pajak Penghasilan Description Current Tax Deferred Tax : Deferred Tax Income Deferred Tax Expenses Total Deferred Tax Income (Expenses) 91
106. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 D .14.2. Rekonsiliasi D.14.2. Reconciliation Bank Indonesia melakukan rekonsiliasi antara Surplus/ Bank Indonesia reconciles its Surplus/Deficit before Defisit sebelum pajak penghasilan dan Pendapatan (Beban) income tax and income tax Revenues (Expenses) in accordance pajak penghasilan sesuai dengan ketentuan perpajakan with the prevailing tax regulations. yang berlaku. Uraian 1 Jan - 31 Des 2021 Jan 1 - Dec 31, 2021 1 Jan - 31 Des 2020 Jan 1 - Dec 31, 2020 Rp juta IDR Million Rp juta IDR Million Description 25.484.933 34.265.744 3.612.045 4.104.604 Koreksi Fiskal Negatif (1.014.782) (2.309.451) Negative Fiscal Correction Surplus (Defisit) Fiskal 28.082.196 36.060.897 Fiscal Surplus (Deficit) Jumlah Pajak Terutang 6.178.083 7.933.397 Total Tax Payables Kredit Pajak 2.961.208 5.873.783 Total Tax Credit 3.216.875 2.059.614 Surplus (Defisit) sebelum pajak penghasilan Koreksi Fiskal Positif PPh Badan Kurang (Lebih) Bayar Surplus (Deficit) before income tax Positive Fiscal Correction Corporate Income Tax Net Payable (Credit) Pada periode yang berakhir tanggal 31 Desember For the period ended December 31, 2021, Bank Indonesia 2021, Bank Indonesia mencatat surplus fiskal sebesar registered a fiscal surplus of IDR28,082,196 million. As at Rp28.082.196 juta. Pajak penghasilan sampai dengan 31 December 31, 2021, the income tax on this fiscal surplus Desember 2021 atas surplus fiskal tersebut adalah sebesar stood at IDR6,178,083 million. Given that Bank Indonesia Rp6.178.083 juta. Adapun kredit pajak tercatat sebesar held a tax credit of IDR2,961,208 million, hence the income Rp2.961.208 juta, sehingga pajak penghasilan kurang bayar tax payable was IDR3,216,875 million. menjadi sebesar Rp3.216.875 juta. D.14.3. Utang Pajak D.14.3. Tax Payables Pada tanggal 31 Desember 2021, Bank Indonesia memiliki liabilitas pajak sebagai berikut: Uraian 92 Bank Indonesia's tax payables as at December 31, 2021, comprised: 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 Rp juta IDR Million Rp juta IDR Million Description PPh Pasal 15 15 28 Article 15 PPh Pasal 17 6.178.083 7.933.397 Article 17 PPh Pasal 21 91.145 71.488 Article 21 PPh Pasal 23 10.030 4.779 Article 23
107. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Uraian 31 Desember 2021 December 31 , 2021 31 Desember 2020 December 31, 2020 Rp juta IDR Million Rp juta IDR Million Description PPh Pasal 25 0 471.964 Article 25 PPh Pasal 26 591 174 Article 26 PPh Pasal 4 ayat 2 3.209 23.521 Pajak Pertambahan Nilai (PPN) 2.952 2.550 6.286.025 8.507.901 Total D.14.4. Pajak Dibayar di Muka Value Added Tax (VAT) Total D.14.4. Prepaid Taxes Pada tanggal 31 Desember 2021, Bank Indonesia memiliki pajak dibayar di muka sebagai berikut: Uraian Article 4 (2) Bank Indonesia's prepaid taxes as at December 31, 2021, comprised: 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 Rp juta IDR Million Rp juta IDR Million Description PPh Pasal 22 17.280 15.389 Article 22 PPh Pasal 25 2.943.928 5.858.394 Article 25 1.806 2.006 2.963.014 5.875.789 PPN Total D.15. Penghasilan Pelaksanaan Kebijakan Moneter VAT Total D.15. Income from Monetary Policy Implementation Penghasilan Pelaksanaan Kebijakan Moneter pada Income from Monetary Policy Implementation for the periode 1 Januari s.d. 31 Desember 2021 dan 1 Januari period of January 1 to December 31, 2021, and January 1 s.d. 31 Desember 2020, terdiri atas: to December 31, 2020, were as follows: Uraian Pendapatan Bunga Pendapatan Imbalan Pendapatan Bunga - Surat Berharga Negara Pemulihan Ekonomi Nasional 1 Jan - 31 Des 2021 Jan 1 - Dec 31, 2021 1 Jan - 31 Des 2020 Jan 1 - Dec 31, 2020 Rp juta IDR Million Rp juta IDR Million Description 57.047.711 55.664.198 5.567.930 2.192.005 Income from Sharia - based Transactions 13.110.526 3.208.987 Interest Income - Government Securities - Interest Income National Economic Recovery 93
108. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Uraian Pendapatan Bunga - Surat Berharga Negara 1 Jan - 31 Des 2021 Jan 1 - Dec 31 , 2021 1 Jan - 31 Des 2020 Jan 1 - Dec 31, 2020 Rp juta IDR Million Rp juta IDR Million 174.408 0 12.864.547 3.111.661 5.646.702 21.447.691 Description Interest Income - Government Securities - dalam rangka Kesehatan dan Kemanusiaan Transaksi Aset Keuangan Selisih Kurs Transaksi Valas Lainnya Jumlah Penghasilan Pelaksanaan Healthcare and Social Assistance 75.877 118.199 94.487.701 85.742.741 Net Result on Financial Transactions Net Result on Foreign Currency Transactions Others Total Income from Monetary Policy Kebijakan Moneter Implementation Pendapatan Selisih Kurs Transaksi Valuta Asing The Net Result on Foreign Currency Transactions for untuk periode 1 Januari s.d. 31 Desember 2021 sebesar the period of January 1 to December 31, 2021, stood at Rp5.646.702 juta merupakan dampak penjabaran transaksi IDR5,646,702 million which was derived from foreign exchange valuta asing ke Rupiah dalam rangka pengelolaan devisa translations to Rupiah under foreign exchange management dan pelaksanaan kebijakan moneter. Kenaikan pendapatan and monetary policy implementation. The increased income tersebut disebabkan oleh selisih kurs dampak kebijakan was associated with policy implementation by Bank Indonesia yang ditempuh Bank Indonesia dalam rangka menjaga in maintaining the stability of Rupiah value. The Net Result kestabilan nilai Rupiah. Saldo Selisih Kurs Transaksi Valuta of Foreign Currency Transactions was associated with the Asing berasal dari realisasi Selisih Revaluasi Penjabaran realization of Foreign Currency Revaluation Reserves - Valuta Asing sebesar Rp1.953.176 juta dan realisasi dari Translation of IDR1,953,176 million and from the realization Selisih Revaluasi Transaksi Valuta Asing sebesar Rp3.693.526 of Foreign Currency Revaluation Reserves - Transactions of juta. IDR3,693,526 million. D.16. Penghasilan Pengelolaan Sistem Pembayaran D.16. Income from Payment System Services Penghasilan Pengelolaan Sistem Pembayaran pada Income from Payment System Services for the period periode 1 Januari s.d. 31 Desember 2021 dan 1 Januari of January 1 to December 31, 2021, and January 1 to s.d. 31 Desember 2020, terdiri atas: December 31, 2020, were as follows: Uraian 1 Jan - 31 Des 2021 Jan 1 - Dec 31, 2021 1 Jan - 31 Des 2020 Jan 1 - Dec 31, 2020 Rp juta IDR Million Rp juta IDR Million 3.441 184.816 182.927 4.836 232.149 195.683 Pendapatan Jasa Pengelolaan Rekening 1.889 36.466 Jumlah Penghasilan Pengelolaan Sistem Pembayaran 188.257 236.985 Sistem Pembayaran Tunai Sistem Pembayaran Non Tunai Pendapatan Jasa Penyelenggaraan 94 Description Cash Payment System Non-Cash Payment System Fees and Commissions from Payment System Services Fees and Commissions from Accounts Management Services Total Income from Payment System Services
109. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 D .17. Pengaturan dan Pengawasan Makroprudensial D.17. Income from Macroprudential Supervision Penghasilan makroprudensial periode 1 Januari s.d. Income from Macroprudential Supervision for the 31 Desember 2021 dan 1 Januari s.d. 31 Desember 2020 period of January 1 to December 31, 2021, and January 1 masing-masing sebesar Rp3.347 juta dan Rp1.807 juta. to December 31, 2020, amounted to IDR3,347 million and IDR1,807 million respectively. D.18. Pendapatan dari Penyediaan Pendanaan D.18. Income from Loans and Financing Pendapatan dari Penyediaan Pendanaan periode 1 Income from Loans and Financing for the period of Januari s.d. 31 Desember 2021 dan 1 Januari s.d. 31 January 1 to December 31, 2021, and January 1 to December Desember 2020, terdiri atas: 31, 2020, were as follows: Uraian 1 Jan - 31 Des 2021 Jan 1 - Dec 31, 2021 1 Jan - 31 Des 2020 Jan 1 - Dec 31, 2020 Rp juta IDR Million Rp juta IDR Million Description Pendapatan bunga dari surat utang yang diterbitkan Pemerintah namun tidak dapat dipindahtangankan 104.183 114.528 Interest Income from Non-Tradable Government Bonds Jumlah Pendapatan dari Penyediaan Pendanaan 104.183 114.528 Total Income from Loans and Financing D.19. Pendapatan Lainnya D.19. Other Income Pendapatan Lainnya pada periode 1 Januari s.d. 31 Other Income for the period of January 1 to December Desember 2021 dan 1 Januari s.d. 31 Desember 2020, 31, 2021, and January 1 to December 31, 2020, were masing-masing sebesar Rp1.601.871 juta dan Rp909.216 IDR1,601,871 million and IDR909,216 million respectively. juta. D.20. Beban Pelaksanaan Kebijakan Moneter D.20. Expenses from Monetary Policy Implementation Beban Pelaksanaan Kebijakan Moneter pada periode Expenses from Monetary Policy Implementation for 1 Januari s.d. 31 Desember 2021 dan 1 Januari s.d. 31 the period of January 1 to December 31, 2021, and January Desember 2020, terdiri atas: 1 to December 31, 2020, were as follows: 95
110. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Uraian Beban Bunga : Sertifikat Bank Indonesia Surat Berharga Bank Indonesia Valuta Asing Penempatan Berjangka Dalam Rupiah dan Valuta Asing Penempatan Dana Liabilitas Kepada Bank Karena Transaksi Repo Surat Berharga Jasa Giro Bank Rupiah 1 Jan - 31 Des 2021 Jan 1 - Dec 31, 2021 1 Jan - 31 Des 2020 Jan 1 - Dec 31, 2020 Rp juta IDR Million Rp juta IDR Million 24.936.342 0 87.673 5.302.744 23.620.896 848.641 595.295 5.438.485 2.134.620 15.537.915 2.514.751 13.515.648 1.727.625 655.497 145.765 52.579 2.586.260 2.446.419 446.611 468.800 6.004 630.912 582.076 53.336 1.664.845 918.791 28.441.393 1.180.095 773.058 26.840.373 Insentif Giro Bank Syariah Rupiah Beban Imbalan : Sertifikat Bank Indonesia Syariah Fasilitas Simpanan Bank Indonesia Syariah Penempatan Berjangka Syariah Valuta Asing Sukuk Bank Indonesia Lainnya Jumlah Beban Pelaksanaan Kebijakan Moneter D.21. Beban Pengelolaan Sistem Pembayaran Description Interest Expenses : Bank Indonesia Certificates Bank Indonesia Foreign Exchange Notes Term Deposits Denominated in Rupiah and Foreign Currency Deposit Facilities Liabilities to Banks Arising from Securities Sold under Repurchase Agreement Remuneration on Bank Demand Deposits Denominated in Rupiah Incentives on Sharia Bank Demand Deposits Denominated in Rupiah Interest Expenses from Sharia-based Transaction : Bank Indonesia Sharia Certificates Bank Indonesia Sharia Deposit Facilities Sharia-compliant Term Deposits Denominated in Foreign Currency Bank Indonesia Sukuk Others Total Expenses from Monetary Policy Implementation D.21. Expenses from Payment System Services Beban Pengelolaan Sistem Pembayaran pada Expenses from Payment System Services for the period periode 1 Januari s.d. 31 Desember 2021 dan 1 Januari of January 1 to December 31, 2021, and January 1 to s.d. 31 Desember 2020, terdiri atas: December 31, 2020, were as follows: Uraian Sistem Pembayaran Tunai Perencanaan, Pengadaan dan Pencetakan Uang Distribusi Uang, Layanan kas dan Penanggulangan Uang Palsu Sistem Pembayaran Non Tunai Jumlah Beban Pengelolaan Sistem Pembayaran 96 1 Jan - 31 Des 2021 Jan 1 - Dec 31, 2021 1 Jan - 31 Des 2020 Jan 1 - Dec 31, 2020 Rp juta IDR Million Rp juta IDR Million 3.651.178 3.442.928 3.564.105 3.462.294 208.250 101.811 176.843 3.828.021 126.189 3.690.294 Description Cash Payment System Currency Planning, Procurement and Printing Currency Distribution, Cash Services and Destruction of Counterfeit Currency Non-Cash Payment System Total Expenses from Payment System Services
111. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 D .22. Beban Pengaturan dan Pengawasan D.22. Expenses from Macroprudential Supervision Makroprudensial Beban Pengaturan dan Pengawasan Makroprudensial Expenses from Macroprudential Supervision for the pada periode 1 Januari s.d. 31 Desember 2021 dan 1 period of January 1 to December 31, 2021, and January 1 Januari s.d. 31 Desember 2020, masing-masing sebesar to December 31, 2020, were IDR424,013 million and Rp424.013 juta dan Rp414.691 juta. IDR414,691 million respectively. D.23. Beban Hubungan Keuangan dengan Pemerintah D.23. Expenses from Financial Relationships with the Government D.23.1. Beban Remunerasi kepada Pemerintah D.23.1. Expenses from Remuneration on Government Demand Deposits Beban remunerasi atas rekening giro milik Pemerintah Expenses from remuneration on Government demand untuk periode 1 Januari s.d. 31 Desember 2021 dan 1 deposits for the period of January 1 to December 31, 2021, Januari s.d. 31 Desember 2020, masing-masing sebesar and January 1 to December 31, 2020, were IDR7,331,190 Rp7.331.190 juta dan Rp6.202.533 juta. million and IDR6,202,533 million respectively. D.23.2. Beban Kontribusi SBN PEN Public Goods D.23.2. Burden-sharing Cost of Government Securities Issued for Public Goods Funding Beban Kontribusi SBN PEN Public Goods (akrualisasi) Burden-sharing cost of government securities issued untuk periode 1 Januari s.d. 31 Desember 2021 dan 1 for public goods funding for the period of January 1 to Januari s.d. 31 Desember 2020, masing-masing sebesar December 31, 2021, and January 1 to December 31, 2020, Rp13.110.526 juta dan Rp3.208.987 juta. were IDR13,110,526 million and IDR3,208,987 million respectively. D.23.3. Beban Kontribusi SBN PEN Non-Public Goods D.23.3. Burden-sharing Cost of Government Securities Issued for Non-Public Goods Funding Beban Kontribusi SBN PEN Non-Public Goods untuk Burden-sharing cost of government securities issued periode 1 Januari s.d. 31 Desember 2021 dan 1 Januari for non-public goods funding for the period of January 1 s.d. 31 Desember 2020, masing-masing sebesar Rp5.773.696 to December 31, 2021, and January 1 to December 31, 2020, juta dan Rp1.197.310 juta. were IDR5,773,696 million and IDR1,197,310 million respectively. D.23.4. Beban Kontribusi SBN dalam rangka Kesehatan D.23.4. Burden-sharing Cost of Government Securities Issued for Healthcare Funding Beban Kontribusi SBN dalam rangka Kesehatan Burden-sharing cost of government securities issued untuk periode 1 Januari s.d. 31 Desember 2021 sebesar for healthcare funding for the period of January 1 to December Rp147.800 juta. 31, 2021, was IDR147,800 million. 97
112. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 D .24. Beban Umum dan Lainnya D.24. General and Administrative Expenses Beban Umum dan Lainnya pada periode 1 Januari General and Administrative Expenses for the period s.d. 31 Desember 2021 dan 1 Januari s.d. 31 Desember of January 1 to December 31, 2021, and January 1 to 2020, terdiri atas: December 31, 2020, were as follows: Uraian 1 Jan - 31 Des 2021 Jan 1 - Dec 31, 2021 1 Jan - 31 Des 2020 Jan 1 - Dec 31, 2020 Rp juta IDR Million Rp juta IDR Million SDM, Organisasi, dan Logistik 11.802.840 11.172.007 40.947 13.339 11.843.787 11.185.346 Description Human Resource, Organization, and Logistic Expenses Lainnya Jumlah Beban Umum dan Lainnya Other Expenses Total General and Administrative Expenses Dalam beban SDM, Organisasi, dan Logistik termasuk Included in Human Resource, Organizational, and juga Tunjangan Hari Tua (THT) yang terdiri dari Tunjangan Logistic expenses were Post-Employment Benefits (THT) Kesehatan Hari Tua dan Tunjangan Perumahan bagi which consisted of Post-Employment Benefit - Medical, Pegawai dan Anggota Dewan Gubernur, beban program Housing Allowance for Employees and Members of the pensiun manfaat pasti yang dikelola DAPENBI, iuran Board of the Governors, contribution to the defined benefits pensiun peserta program pensiun iuran pasti yang dikelola pension program managed by DAPENBI, employee's pension DAPENBI Iuran Pasti dan DPLK BRI, serta kepesertaan contributions for their participations in the defined dalam Badan Penyelenggara Jaminan Sosial sebagaimana contribution pension program managed by DAPENBI Iuran diwajibkan oleh UU Nomor 24 Tahun 2011 tentang Badan Pasti and Bank Rakyat Indonesia (BRI) Financial Institution Penyelenggara Jaminan Sosial, yaitu Jaminan Kesehatan, Pension Fund, as well as participation in the Social Security Jaminan Kecelakaan Kerja, Jaminan Kematian, dan Agency as mandated by Act Number 24 of 2011 on the Social Jaminan Hari Tua. Security Agency, covering Health Insurance, Work Accident Insurance, Life Insurance, and Retirement Insurance. Dalam Beban Lainnya periode 1 Januari hingga 31 Additionally, Other Expenses for the period of January Desember 2021 termasuk juga neto penyisihan penurunan 1 to December 31, 2021, also included allowance for nilai aset keuangan dengan metode Kerugian Kredit impairment of financial assets (net) of IDR6,799 million which Ekspektasian sebesar Rp6.799 Juta. was measured and recognized using the Expected Credit Losses method. E. TRANSAKSI DENGAN PIHAK BERELASI E. RELATED PARTY TRANSACTIONS Bank Indonesia melakukan transaksi dengan pihak Bank Indonesia maintained transactions with related berelasi terkait dengan Pemerintah, pengelolaan imbalan parties associated with the Government, management of kerja, dana pensiun, dan kepegawaian sebagai berikut: employee benefits, pension fund, and employees, with details as follows: 98
113. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Pihak Berelasi Related Party Sifat Hubungan Nature of Relation Sifat dari Transaksi Nature of Transaction Pemerintah Government a . Pemilik Dana Depositor b. Debitur Debtor a. Pengelolaan rekening Giro Pemerintah Government Demand Deposit Management b. Penyelesaian SUP Government Bonds (SUP) Settlement Yayasan Kesejahteraan Karyawan Bank Indonesia Bank Indonesia Employee Welfare Foundation Pengelola program THT Kontribusi iuran THT Post Employment Benefits Program Management (THT) Contribution to Post-Employment Benefits Program (THT) Dana Pensiun Bank Indonesia Bank Indonesia Pension Fund Dana pensiun pemberi kerja Employer's Pension Fund Kontribusi dana pensiun Contribution to Pension Fund DAPENBI Iuran Pasti* Bank Indonesia Pension Fund (DAPENBI) Iuran Pasti* Dana pensiun pemberi kerja Employer's Pension Fund Kontribusi iuran program pensiun Contribution to pension program DPLK BRI Bank Rakyat Indonesia (BRI) Financial Institution Pension Fund Dana Pensiun Lembaga Keuangan Financial Institution Pension Fund Kontribusi iuran program pensiun Contribution to pension program Personil manajemen kunci Key Management Dewan Gubernur Board of Governors Fasilitas pinjaman Loan Facility Pegawai Employees Pegawai Employees Fasilitas pinjaman Loan Facility *) DAPENBI Iuran Pasti was established on June 28, 2021 F. KOMITMEN DAN KONTINJENSI Pada tanggal 31 Desember 2021, Bank Indonesia F. COMMITMENTS AND CONTINGENCIES As at December 31, 2021, Bank Indonesia maintained memiliki komitmen dan kontinjensi sebagai berikut: commitments and contingencies as follows: F.1. Komitmen F.1. Commitments Kerjasama Keuangan Internasional International Financial Cooperation 1. Bank Indonesia dapat melaksanakan kerjasama 1. Bank Indonesia may establish international financial keuangan internasional baik secara bilateral, regional cooperation on bilateral, regional as well as multilateral maupun multilateral dalam rangka pengelolaan level within the context of managing foreign exchange cadangan devisa, pengelolaan nilai tukar atau kerja- reserves, exchange rate, or other financial cooperation sama keuangan lainnya. arrangements. 99
114. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 2 . Secara bilateral, saat ini Bank Indonesia memiliki kerja sama keuangan internasional berupa swap arrangement, 2. On bilateral level, Bank Indonesia currently maintains currency swap arrangements, comprising: yaitu: a. Bilateral Swap Arrangement (BSA) dengan Bank of a. One-way basis Bilateral Swap Arrangement (BSA) Japan sebagai agen dari Kementerian Keuangan with Bank of Japan as the agent for the Ministry of Jepang dalam rangka mengatasi kesulitan likuiditas Finance - Japan within the context of resolving short- jangka pendek yang bersifat satu arah; term liquidity difficulty; b. Bilateral Currency Swap Arrangement (BCSA) dengan b. Two-way basis Bilateral Currency Swap Arrangement Bank of Korea dalam rangka mendorong per- (BCSA) with Bank of Korea within the context of dagangan bilateral dan kerja sama keuangan kedua promoting bilateral trade between the two countries negara, serta tujuan lainnya sesuai kesepakatan and other mutually-agreed objectives; kedua belah pihak yang bersifat dua arah; c. Local Currency Bilateral Swap Agreement (LCBSA) c. Two-way basis Local Currency Swap Agreement dengan Monetary Authority of Singapore dalam (LCBSA) with the Monetary Authority of Singapore rangka mendukung upaya menjaga stabilitas within the context of supporting monetary stability moneter dan sistem keuangan yang bersifat dua and financial system; arah; d. Serta Local Currency Bilateral Swap Agreement d. Two-way basis Local Currency Bilateral Swap (LCBSA) dengan Bank Negara Malaysia dalam Agreement (LCBSA) with Bank Negara Malaysia within rangka memperkuat pengelolaan likuiditas kedua the context of strengthening liquidity management bank sentral, menyediakan fasilitas backstop untuk of both central banks, providing backstop facility to memenuhi kebutuhan mata uang lokal bank yang support local currency adequacy for banks operating beroperasi di masing-masing negara, dan tujuan in their respective countries, and other mutually- lainnya sesuai kesepakatan kedua belah pihak guna agreed objectives so as to promote money market mendukung upaya pengembangan pasar keuangan expansion and the stability of monetary and financial serta stabilitas moneter dan sistem keuangan di system within the two countries; and kedua negara yang bersifat dua arah; dan e. BCSA dengan People's Bank of China efektif sampai e. BCSA with the People's Bank of China and the Reserve dengan 14 November 2021 dan dengan Reserve Bank of Australia which have effectively ended on Bank of Australia efektif sampai dengan 15 Desember November 14, 2021 and December 15, 2021 respectively, 2021 telah jatuh tempo dan para pihak bersepakat whereby extensions to both arrangements have been untuk memperpanjang perjanjian tersebut. agreed by the respective parties. Kerja sama ini melengkapi jaring pengaman keuangan This cooperation complements the existing financial internasional yang telah ada baik di tingkat regional safety networks, both at regional and international maupun global serta mendukung kebijakan implementasi level, as well as supports the policy on local currency local currency settlement. settlement implementation. 3. Secara regional, saat ini Bank Indonesia memiliki kerja 3. Bank Indonesia has regional financial cooperation of sama keuangan internasional berupa currency swap two-way basis currency swap arrangement within the arrangement dalam rangka mengatasi kesulitan context of resolving short-term liquidity difficulty, namely likuiditas jangka pendek, yaitu Chiang Mai Initiative Chiang Mai Initiative Multilateralization (CMIM) with Multilateralization (CMIM) dengan negara ASEAN ASEAN member countries along with China, Korea, and beserta Tiongkok, Korea, dan Jepang (ASEAN + 3) yang Japan (ASEAN + 3). bersifat dua arah. 100
115. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 4 . Selain kerja sama keuangan internasional berupa 4. In addition to international financial cooperation of currency swap arrangement, saat ini Bank Indonesia currency swap arrangement, Bank Indonesia also juga memiliki kerja sama keuangan internasional maintained international financial cooperation in the berupa fasilitas repurchase secara bilateral, yaitu: form of bilateral repurchase facilities, including: a. Bilateral Repurchase Transaction Line (BRL) dengan a. Two-way basis Bilateral Repurchase Transaction Monetary Authority of Singapore yang bersifat Line (BRL) with the Monetary Authority of Singapore dua arah, dimana Bank Indonesia atau Monetary whereby either Bank Indonesia or the Monetary Authority of Singapore dapat menyediakan fasilitas Authority of Singapore can extend such facility. tersebut. b. Bilateral Repurchase Agreement dengan Bank b. Two-way basis Bilateral Repurchase Agreement Negara Malaysia, Hong Kong Monetary Authority, with Bank Negara Malaysia, the Hong Kong Reserve Bank of Australia, Bank of Thailand, People's Monetary Authority, the Reserve Bank of Australia, Bank of China, Bangko Sentral Ng Pilipinas, Bank Bank of Thailand, the People's Bank of China, of Japan, dan Bank for International Settlements Bangko Sentral Ng Pilipinas, Bank of Japan, and yang bersifat dua arah dimana Bank Indonesia atau Bank for International Settlements whereby either otoritas/lembaga mitra dapat menyediakan fasilitas Bank Indonesia or its counterpart can extend such tersebut. facility. c. Foreign and International Monetary Authorities (FIMA) c. One-way basis Foreign and International Monetary Repo Facility dengan Federal Reserve Bank of New Authorities (FIMA) Repo Facility with the Federal York yang bersifat satu arah, di mana penyedia Reserve Bank of New York whereby the Federal fasilitas adalah Federal Reserve Bank of New York. Reserve Bank of New York acts as facility provider. 5. Dalam rangka kerja sama yang bersifat dua arah, Bank 5. In the context of two-way basis cooperation, Bank Indonesia sebagai pemohon fasilitas dan penyedia Indonesia in its capacity as facility beneficiary and facility fasilitas memiliki tagihan dan kewajiban komitmen, provider, maintained claims and liability commitments, yaitu: comprising: a. Sejumlah fasilitas currency swap yang belum a. Unrealized currency swap facilities from CMIM, dicairkan dalam kerangka kerja sama CMIM, BCSA BCSA (BI-BOK), and LCBSA (BI-MAS and BI-BNM) (BI-BOK), dan LCBSA (BI-MAS dan BI-BNM), cooperation, b. Sejumlah fasilitas repurchase dengan Monetary b. Repurchase facilities with the Monetary Authority of Authority of Singapore, Bank Negara Malaysia, Singapore, Bank Negara Malaysia, the Hong Kong Hong Kong Monetary Authority, Reserve Bank of Monetary Authority, the Reserve Bank of Australia, Australia, Bank of Thailand, People's Bank of China, Bank of Thailand, the People's Bank of China, Bangko Sentral Ng Pilipinas, Bank of Japan, dan Bangko Sentral Ng Pilipinas, Bank of Japan, and Bank for International Settlements. Bank for International Settlements. 6. Dalam rangka kerja sama yang bersifat satu arah, Bank 6. In the context of one-way basis cooperation, Bank Indonesia sebagai pemohon fasilitas memiliki tagihan Indonesia as facility beneficiary, maintained claim komitmen, yaitu: commitments, comprising: a. Sejumlah fasilitas currency swap yang belum di- a. Unrealized currency swap facilities from BSA cairkan dalam kerangka kerja sama BSA (Indonesia- cooperation (Indonesia-Japan). Jepang). b. Sejumlah fasilitas repurchase dengan Federal Reserve Bank of New York. b. Repurchase facilities with the Federal Reserve Bank of New York. 101
116. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 F .2. Kontinjensi F.2. Contingencies 1. Pelaporan Devisa Hasil Ekspor (DHE), Lalu Lintas Devisa 1. Reporting on Export Proceeds (DHE), Foreign Exchange (LLD) dan Kegiatan Penerapan Prinsip Kehati-hatian Activities (LLD), and the Implementation of Prudential (KPPK) Utang Luar Negeri Korporasi Non Bank. Principles (KPPK) of Non-Bank Corporation Foreign Dalam rangka mendukung perumusan dan pelaksanaan Borrowings. In a bid to support the formulation and kebijakan Bank Indonesia, baik di bidang moneter, implementation of Bank Indonesia policies, whether stabilitas sistem keuangan, maupun sistem pembayaran monetary, financial system stability, or cash and non- dan pengelolaan uang Rupiah, Bank Indonesia cash payment system, Bank Indonesia conducts a melakukan pemantauan terhadap kegiatan LLD. monitoring on LLD activities. Accordingly, Bank Indonesia Sehubungan dengan hal tersebut, Bank Indonesia has established a regulation on the obligation for the menetapkan ketentuan yang mewajibkan Bank dan banks and corporations to report their activities on LLD, Korporasi Non Bank untuk melaporkan kegiatan LLD, DHE, and KPPK of Non-Bank Corporations Foreign DHE, dan KPPK Utang Luar Negeri Korporasi Non Bank. Borrowings. In order to enforce banks and corporations' Guna meningkatkan pemenuhan ketentuan tersebut, compliance with the regulation, Bank Indonesia has the Bank Indonesia menetapkan sanksi administratif authority to impose administrative sanction on Banks kepada Bank dan Korporasi Non Bank yang tidak and Non-Bank Corporations that fail to meet the memenuhi ketentuan tersebut. regulations. Untuk pelanggaran atas ketentuan pelaporan KPPK, Failure to comply with the regulation on KPPK reporting sanksi administratif yang dikenakan berupa sanksi will result in administrative sanction in the form of teguran tertulis dan sanksi denda. Sementara untuk written warning and monetary penalty. An administrative jenis sanksi administratif pada pelaporan LLD, terdiri sanction for LLD reporting failures is given in the form dari sanksi teguran tertulis untuk pelanggaran of written warning for the violation of Foreign Debt LLD ketentuan pelaporan LLD Utang Luar Negeri (LLD ULN) and Non-Bank Institutions LLD, while monetary penalty dan LLD Lembaga Bukan Bank (LLD LBB) serta sanksi is imposed on Bank's LLD reporting failure. Meanwhile, denda untuk pelaporan LLD Bank. Adapun untuk sanksi failure to comply with the DHE reporting regulation may pelaporan DHE berupa sanksi teguran tertulis dan result in a sanction of written warning and the issuance sanksi penangguhan ekspor. of a recommendation to the custom authority to suspense a corporation's export activities. Pengaturan tersebut di atas berlaku sejak amandemen This regulation came into effect following the amendment PBI Nomor 21/2/PBI/2019 tanggal 7 Januari 2019 of PBI Number 21/2/PBI/2019 dated January 7, 2019 tentang Pelaporan Kegiatan LLD. Jenis sanksi yang di- concerning the Reporting on LLD Activities, whereby kenakan untuk pelanggaran ketentuan LLD khususnya the sanctions imposed on LLD regulation violation, untuk pelaporan LLD ULN dan LLD LBB mengalami particularly on LLD ULN and LLD LBB reporting have perubahan. been eventually revised. Pada Pasal 13 disebutkan bahwa sanksi atas pelanggaran As stipulated in Article 13, written warning sanction shall ketentuan dimaksud berupa sanksi teguran tertulis. be issued to those violating the regulations. Based on Sesuai ketentuan dimaksud, sanksi teguran tertulis this stipulation, this sanction only took effect from March tersebut baru berlaku sejak pelaporan periode data 2019 data reporting submitted in April 2019. However, Maret 2019 yang disampaikan pada April 2019. Namun due to some technical errors in the reporting system which mengingat terdapat gangguan teknis pada sistem occurred since November 2018, both administrative and pelaporan yang digunakan untuk pelaporan dimaksud monetary sanctions were waived on the violation of LLD 102
117. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 sejak November 2018 , maka untuk pelanggaran ULN and LLD LBB reporting obligation for the period kewajiban pelaporan LLD ULN dan LLD LBB tidak beginning November 2018. dikenakan sanksi teguran tertulis maupun denda sejak periode Laporan November 2018. Berkaitan dengan kewajiban penerimaan DHE dan On the obligation to DHE Proceeds and Import Payments pelaporan Devisa Pembayaran Impor, berdasarkan PBI reporting, based on PBI Number 21/14/PBI/2019 dated Nomor 21/14/PBI/2019 tanggal 28 November 2019 November 28, 2019, concerning Export Proceeds and tentang Devisa Hasil Ekspor dan Devisa Pembayaran Import Payments as amended by PBI Number 22/21/PBI/ Impor sebagaimana diubah oleh PBI Nomor 22/21/PBI/ 2020 concerning the Amendment on Bank Indonesia 2020 tentang Perubahan atas Peraturan Bank Indonesia Regulation Number 2 1/14/PBI/2019 concerning Export Nomor 21/14/PBI/2019 tentang Devisa Hasil Ekspor Proceeds and Import Payments, administrative sanctions dan Devisa Pembayaran Impor, jenis sanksi administratif for Non-Natural Resource (SDA) exporters consist of yang dikenakan terhadap Eksportir Non-Sumber Daya written warning and the issuance of a recommendation Alam (SDA) adalah teguran tertulis dan penangguhan to the custom authority to suspense export activities, atas pelayanan ekspor, sedangkan jenis sanksi terhadap while for the importers, they consist of written warning Importir berupa teguran tertulis dan penangguhan and the issuance of a recommendation to the custom atas pelayanan impor. Untuk Eksportir SDA, Bank authority to suspense import activities. Regarding the Indonesia menyampaikan hasil pengawasan atas SDA exporters, Bank Indonesia shall submit supervision penerimaan dan penggunaan DHE SDA pada Rekening result of mandatory receipt and use of DHE SDA in the Khusus DHE SDA kepada Kementerian Keuangan c.q. DHE SDA Special Account to the Ministry of Finance c.q Direktorat Jenderal Bea dan Cukai untuk ditindaklanjuti Directorate General of Customs and Excise for further sesuai kewenangan Kementerian Keuangan. follow-up in accordance with their respective authority. Bank Indonesia telah menerbitkan surat sanksi denda Throughout the period of January 1, 2015 to December untuk periode 1 Januari 2015 sampai dengan 31 31, 2021, Bank Indonesia has issued monetary penalty Desember 2021 yang terdiri dari: (i) surat sanksi denda notices, comprising: (i) 1,345 notices on LLD reporting, pelaporan LLD sebanyak 1.345 surat, dengan status of which 272 notices have been settled, generating selesai sebanyak 272 surat (Rp0,78 miliar) sehingga IDR0.78 billion in penalty fees. Therefore, 1,073 notices sanksi denda yang masih outstanding sebanyak 1.073 with IDR8.60 billion in penalty fees were in still surat (Rp8,60 miliar), (ii) surat sanksi denda pelaporan outstanding position, (ii) 8,815 notices on KPPK reporting, KPPK sebanyak 8.815 surat, dengan status selesai of which 2,318 notices have been settled, generating sebanyak 2.318 surat (Rp15,05 miliar) sehingga sanksi IDR15.05 billion in penalty fees. Therefore, 6,497 notices denda yang masih outstanding sebanyak 6.497 surat with IDR57.37 billion in penalty fees were still in (Rp57,37 miliar), (iii) surat sanksi denda pelaporan DHE outstanding position, (iii) 7,265 notices on DHE reporting yang diterbitkan untuk periode Januari 2015 sampai were issued from January 2015 to November 2019, (end dengan November 2019 (batas berlakunya pengenaan of monetary penalty imposition on DHE reporting sanksi denda) sebanyak 7.265 surat, dengan status violation), of which 6,693 notices have been settled, selesai sebanyak 6.693 surat (Rp373,26 miliar) sehingga generating IDR373.26 billion in penalty fees. Therefore sanksi denda yang masih outstanding sebanyak 572 572 notices with IDR34.42 billion in penalty fees were surat (Rp34,42 miliar). still in outstanding position. 2. Perkara Hukum yang Ditangani Bank Indonesia a. Perkara hukum di luar negeri Setelah perkara mengenai Bank Indover yang 2. Legal Disputes a. Overseas Legal Disputes Pursuant to the Amsterdam District Court's ruling 103
118. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 dihadapi Bank Indonesia di pengadilan Belanda which subsequently reinforced by the Supreme Court memperoleh putusan yang berkekuatan hukum of the Netherlands on June 28 , 2019, White & Case dari Supreme Court Belanda pada tanggal 28 Juni Law Firm, Bank Indonesia's Attorneys-at-law, has 2019 dengan putusan yang memenangkan Bank advised Bank Indonesia on August 28, 2019 that Indonesia, selanjutnya pada tanggal 28 Agustus payments for Bank Indonesia's claims to Indover 2019 Kantor Pengacara White & Case (Kuasa Bank's Trustees shall require the cancellation of Hukum Bank Indonesia pada penanganan perkara conservatory attachment in respect to Bank mengenai Bank Indover) menginformasikan bahwa Indonesia's claims to Indover Bank's assets related realisasi pencairan klaim Bank Indonesia terhadap to the claims by Credit European Bank (CEB) in April Trustees Bank Indover baru dapat dilaksanakan 2009. By January 13, 2020, the conservatory apabila sita conservatoir (conservatory attachment) attachments had yet to be cancelled or remained in terhadap klaim Bank Indonesia terhadap aset Bank sleeping docket status, therefore Bank Indonesia Indover sehubungan dengan perkara gugatan was still faced by CEB's claims at the Amsterdam Credit European Bank (CEB) pada bulan April 2009 District Court or through CEB Counsel. dinyatakan diangkat. Sampai tanggal 13 Januari 2020 conservatory attachment tersebut belum diangkat atau berstatus sleeping docket, sehingga sampai tanggal tersebut Bank Indonesia masih menghadapi perkara gugatan CEB yang perlu diselesaikan pada District Court Amsterdam atau dengan Counsel CEB. Selanjutnya, sesuai surat dari Kuasa Hukum Bank Furthermore, responding to the letter from Bank Indonesia kepada Counsel CEB pada tanggal 31 Indonesia's Attorneys-at-law to CEB Counsel dated Desember 2019, Counsel CEB menyampaikan December 31, 2019, the CEB Counsel informed informasi kepada Trustees Bank Indover dengan Indover Bank's Trustees, with a copy to BarentsKrans, tembusan kepada Pengacara BarentsKrans (yang (partners of White & Case Law Firm, Bank Indonesia's merupakan partner dari Kantor Pengacara White Attorneys-at-laws) on January 14, 2020, that the & Case sebagai Kuasa Hukum Bank Indonesia pada conservatory attachments in respect of Bank penanganan perkara Indover) pada tanggal 14 Indonesia's claims against Indover Bank's Trustees Januari 2020 bahwa conservatory attachment yang had been cancelled. diletakkan terhadap klaim Bank Indonesia atas aset Bank Indover dianggap telah diangkat. 104 Sesuai informasi dari Kuasa Hukum Bank Indonesia Through an email dated January 21, 2020, Bank dalam penanganan perkara mengenai Bank Indover Indonesia's Attorneys-at-law advised Bank Indonesia melalui email tertanggal 21 Januari 2020, Counsel that CEB's Counsel had underlined that no further CEB telah memberikan konfirmasi kepada Kuasa legal action shall be pursued at the Amsterdam Hukum Bank Indonesia yang menangani perkara District Court since its ruling had been reinforced Bank Indover bahwa CEB tidak akan meminta by the Supreme Court of the Netherlands on June District Court Amsterdam untuk melanjutkan proses 28, 2019. Pursuant to the ruling reinforcement by persidangan gugatan CEB pada District Court the Supreme Court of the Netherlands and CEB tersebut setelah perkara Bank Indover memperoleh confirmation to withdraw the lawsuit, the lawsuit putusan dari Supreme Court Belanda pada tanggal filed by CEB against Bank Indonesia at the Amsterdam 28 Juni 2019. Berdasarkan putusan perkara Indover District Court apparently ceased.
119. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 dari Supreme Court Belanda dan konfirmasi penghentian persidangan perkara gugatan CEB dimaksud , maka persidangan perkara gugatan CEB kepada Bank Indonesia pada District Court Amsterdam juga telah berakhir. Sebagai tindak lanjut dari selesainya penanganan Following the conclusion of Bank Indover case by persidangan perkara mengenai Bank Indover di the Netherlands Supreme Court, on January 31, 2020, pengadilan Belanda, pada tanggal 31 Januari 2020 Bank Indonesia received the first payment from Bank Indonesia memperoleh pencairan pertama Indover Bank's Trustees for Bank Indonesia's claims dari Trustees Bank Indover atas klaim Bank Indonesia as an ordinary creditor with Indover Bank amounting sebagai ordinary creditur Bank Indover yaitu to EUR35,269,433.87 (81% from Bank Indonesia's total sebesar EUR35,269,433.87 (81% dari total klaim claims to Indover Bank's Trustees of EUR43,542,510.95). Bank Indonesia terhadap Trustees Bank Indover Furthermore, Bank Indonesia received the second yaitu sebesar EUR43,542,510.95). Selanjutnya, pada payment on July 7, 2020, from Indover Bank's Trustees tanggal 7 Juli 2020 Bank Indonesia memperoleh for Bank Indonesia's claims as an ordinary creditor pencairan kedua dari Trustees Bank Indover atas with Indover Bank amounting to EUR1,277,972.70 klaim Bank Indonesia sebagai ordinary creditur Bank (2.935% from Bank Indonesia's total claim to Indover Indover yaitu sebesar EUR1,277,972.70 (2,935% Bank's Trustees). Since the receipt of the second dari total klaim Bank Indonesia terhadap Trustees payment of 2.935% from Bank Indonesia's total Bank Indover tersebut). Setelah pencairan 2,935% claims as an ordinary creditor until the end period dari total klaim Bank Indonesia sebagai ordinary of December 2021, no further information was given creditur Bank Indover, sampai akhir Desember 2021 in regards to the additional payments for ordinary belum diperoleh informasi mengenai kemungkinan creditors including Bank Indonesia. Therefore, since adanya pencairan tambahan kepada ordinary the ruling for Bank Indover case has entered into creditur termasuk Bank Indonesia. Dengan demikian, legal force and the conservatory attachment claimed setelah putusan perkara Bank Indover berkekuatan by CEB in April 2009 has been cancelled, until end- hukum tetap dan setelah conservatory attachment December 2021, Bank Indonesia has received a total yang diajukan CEB pada bulan April 2009 dinyatakan payment of EUR36,547,406.57 (83.935% of Bank dianggap telah diangkat, sampai akhir Desember Indonesia's total claims to Bank Indover Trustees of 2021 Bank Indonesia telah memperoleh pencairan EUR43,542,510.95). atas klaim Bank Indonesia terhadap Trustees Bank Indover sebesar EUR36,547,406.57 (83,935% dari total klaim Bank Indonesia kepada Trustees Bank Indover yaitu sebesar EUR43,542,510.95). b. Perkara hukum di dalam negeri b. Domestic Legal Disputes Sejak awal Januari 2021 sampai dengan 31 Desember Throughout the period of January 2021 to December 2021 Bank Indonesia menangani perkara yang 31, 2021, Bank Indonesia faced a number of civil terdiri atas perkara perdata di berbagai tingkat cases at various levels of justice process (first, appeal, peradilan (tingkat pertama, banding, dan kasasi) and cassation levels) and a judicial review on Article dan perkara pengujian Pasal 12A Undang-Undang 12A of Law Number 7 of 1992 on Banking as amended Nomor 7 Tahun 1992 tentang Perbankan sebagai- by Law Number 10 of 1998 against the 1945 mana telah diubah dengan Undang-Undang Nomor Constitution of the Republic of Indonesia. By end of 10 Tahun 1998 terhadap UUD 1945. Jumlah perkara December 2021, Bank Indonesia was faced with 46 105
120. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 hukum yang ditangani sampai dengan akhir (forty-six) legal cases in total, of which 30 (thirty) Desember 2021 sebanyak 46 (empat puluh enam) have been concluded at various levels of justice perkara, dan sebanyak 30 (tiga puluh) perkara telah process by the court. diputus oleh pengadilan di berbagai tingkat peradilan. G. INFORMASI LAIN G. Tagihan Bunga Fasilitas Saldo Debit (FSD) eks. OTHER INFORMATION Overdraft Facility (FSD) Interest Claims Bank Take Over (BTO) PT Bank Danamon Indonesia Pada tahun 1998/1999 Bank Indonesia telah In 1998/1999, Bank Indonesia has disbursed BLBI to memberikan BLBI kepada bank-bank yang mengalami the banks that encountered liquidity difficulties during masalah likuiditas pada saat terjadinya krisis moneter the Indonesian monetary crisis in 1998 amounting to tahun 1998 di Indonesia sebesar Rp144.536.094 juta. IDR144,536,094 million. Following a Joint Agreement Sebagai tindak lanjut Persetujuan Bersama antara between the Governor of Bank Indonesia and the Minister Gubernur Bank Indonesia dan Menteri Keuangan tanggal of Finance dated February 6, 1999, the BLBI position as at 6 Februari 1999, telah dilakukan pengalihan BLBI posisi January 29, 1999, was handed over from Bank Indonesia to tanggal 29 Januari 1999 dari Bank Indonesia kepada the Government c.q. Indonesian Bank Restructuring Agency Pemerintah c.q. Badan Penyehatan Perbankan Nasional (BPPN) amounting to IDR144,536,094 million. This transfer (BPPN) sebesar Rp144.536.094 juta dengan Akta Penyerahan was based on the Deed of Surrender and Transfer of Title dan Pengalihan Hak (Akta Cessie) tanggal 22 Februari 1999, (Cessie Deed) dated February 22, 1999, and for its part, the dan di sisi lain Pemerintah menerbitkan Surat Utang SU- Government issued Government Bond SU-001/MK/1998 001/MK/1998 sebesar Rp80.000.000 juta dan SU-003/MK/ amounting to IDR80,000,000 million and SU-003/MK/1999 1999 sebesar Rp64.536.094 juta. amounting to IDR64,536,094 million. Dari total BLBI yang telah dialihkan kepada Included in the total of IDR144,536,094 million BLBI Pemerintah c.q. BPPN sebesar Rp144.536.094 juta, transferred to the Government c.q. BPPN was IDR54,460,896 termasuk di dalamnya FSD sebesar Rp54.460.896 juta. million of FSD. This FSD included the FSD of ex-Bank Take Dalam jumlah FSD tersebut terdapat FSD eks. BTO PT Bank Over (BTO) PT Bank Danamon Indonesia (PT BDI) comprising Danamon Indonesia (PT BDI) yang terdiri dari PT Bank PT Bank Danamon Tbk., PT Bank PDFCI Tbk., and PT Bank Danamon Tbk., PT Bank PDFCI Tbk., dan PT Bank Tiara Tiara Asia Tbk., with the total amount of IDR20,129,741 Asia Tbk., sebesar Rp20.129.741 juta. Terhadap FSD sebesar million. On this IDR20,129,741 million FSD, there were FSD Rp20.129.741 juta tersebut terdapat beban bunga FSD accrued interests amounting to IDR5,322,248 million, with sebesar Rp5.322.248 juta dengan rincian sebagai berikut: details as follows: Uraian PT Bank Danamon Tbk. PT Bank PDFCI Tbk. PT Bank Tiara Asia Tbk. Jumlah 106 Pokok FSD FSD Principal Bunga FSD FSD Interest Rp juta IDR Million Rp juta IDR Million 16.691.825 1.995.000 1.442.916 20.129.741 4.379.861 534.959 407.428 5.322.248 Description PT Bank Danamon Tbk. PT Bank PDFCI Tbk. PT Bank Tiara Asia Tbk. Total
121. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Berdasarkan Persetujuan Bersama antara Gubernur Based on the Joint Agreement between the Governor Bank Indonesia dan Menteri Keuangan tanggal 6 Februari of Bank Indonesia and the Minister of Finance dated 1999 , tagihan bunga sebesar Rp5.322.248 juta tidak ikut February 6, 1999, the IDR5,322,248 million interest claim dialihkan kepada Pemerintah. Namun Menteri Keuangan was not included in the transfer to the Government. dengan surat Nomor SR-176/MK.01/1999 tanggal 31 Mei However, the Minister of Finance through Letter Number SR- 1999 perihal Surat Kuasa Umum dalam rangka Pembayaran 176/MK.01/1999 dated May 31, 1999, concerning General Jaminan Pemerintah terhadap Kewajiban Bank menyatakan Letter of Authorization in regards to Government Guarantee bahwa bunga FSD termasuk dalam angka sementara Payment to Bank Liabilities stated that the FSD interest rincian kewajiban bank yang dapat dibiayai penjaminan was included in the interim amount of bank's liabilities Pemerintah dengan catatan pelaksanaan pembayaran designated to be financed by Government guarantees, masih akan dibicarakan kembali. subject to further discussion on the payment. Dalam rangka penyelesaian tagihan bunga FSD eks. BTO PT BDI, Bank Indonesia telah melakukan upaya Bank Indonesia's endeavors to resolve the FSD interest claims arising from the ex-BTO PT BDI are as follows: penyelesaian sebagai berikut: 1. Menyampaikan surat tagihan kepada eks. BTO PT BDI 1. Submitting letter of claims to ex-BTO PT BDI respectively masing-masing dengan surat Nomor 1/124/UK, Nomor through Letter Number 1/124/UK, Number 1/122/UK, 1/122/UK dan Nomor 1/123/UK tanggal 6 Juli 1999 and Number 1/123/UK dated July 6, 1999, on FSD Interest perihal Pembebanan Bunga Fasilitas Saldo Debet. Eks. Claims. Ex-BTO PT BDI responded through Letter Number BTO PT BDI masing-masing dengan surat Nomor B.0741-DIR dated July 12, 1999 concerning FSD Interest B.0741-DIR tanggal 12 Juli 1999 perihal Pembebanan Liabilities, Number BI-015/FA25/0799 dated July 13, 1999, Bunga Fasilitas Saldo Debet, Nomor BI-015/FA25/0799 concerning FSD/BLBI Claims amounting to IDR527,519 tanggal 13 Juli 1999 perihal Tagihan Bunga Fasilitas million, and Number 238/BTA-CS/VII/99 dated July 12, Saldo Debet/BLBI sebesar Rp527.519 juta dan Nomor 1999, concerning FSD Interest Liabilities respectively, 238/BTA-CS/VII/99 tanggal 12 Juli 1999 perihal stating that FSD Interests had been incorporated into Pembebanan Bunga Fasilitas Saldo Debet menyatakan the recapitalization amount exercised by BPPN and bahwa bunga FSD telah diperhitungkan dalam requested Bank Indonesia not to debit the demand rekapitalisasi yang dilakukan oleh BPPN dan meminta deposit of ex-BTO PT BDI in Bank Indonesia for the agar Bank Indonesia tidak melakukan pendebetan giro payment of FSD Interest and also to confirm it with BPPN. eks. BTO PT BDI di Bank Indonesia untuk pembayaran bunga FSD serta meminta Bank Indonesia melakukan konfirmasi dengan BPPN. 2. Menyampaikan surat kepada BPPN mengenai 2. Submitting letters to BPPN with regards to the resolution penyelesaian tagihan bunga FSD eks. BTO PT BDI, of FSD claims ex-BTO PT BDI, with the last being Letter terakhir surat Nomor 6/63/BKr tanggal 10 Maret 2004 Number 6/63/BKr dated March 10, 2004, on FSD Interest perihal Kewajiban Bunga Fasilitas Saldo Debet PT Bank Liabilities of PT Bank Danamon Indonesia. Danamon Indonesia. 3. Memasukkan permasalahan bunga FSD dalam agenda 3. Entering the issue of FSD interest claims into the yang dibahas antara Pemerintah dan Bank Indonesia discussion agenda between the Government and Bank melalui Tim Kerja yang dibentuk dengan SKB Menteri Indonesia through the Coordinating Team that was Keuangan dengan Gubernur Bank Indonesia Nomor established by the Joint Decree between the Minister of 7/23/KEP.GBI/2005 tanggal 29 April 2005 tentang Finance and the Governor of Bank Indonesia Number Pembentukan Tim Koordinasi Penyelesaian Beberapa 7/23/KEP.GBI/2005 dated April 29, 2005, concerning the Permasalahan di Bidang Keuangan Departemen Establishment of Coordinating Team on the Settlement Keuangan dan Bank Indonesia. Namun sampai dengan of Financial Issues between the Ministry of Finance and 107
122. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 SKB dimaksud berakhir pada tanggal 31 Desember Bank Indonesia . However, no resolution on FSD interest 2005, belum diperoleh penyelesaian atas permasalahan claims had been achieved by the expiration date of the bunga FSD tersebut. Joint Decree on December 31, 2005. 4. Meminta data/dokumen rekapitalisasi eks. BTO oleh 4. Requesting PT BDI to provide data/documents pertaining BPPN kepada PT BDI melalui surat Nomor 12/166/DKBU to the recapitalization of ex-BTO by BPPN, through Letter tanggal 23 Februari 2010 dan Nomor 12/248/DKBU Number 12/166/DKBU dated February 23, 2010, and tanggal 5 April 2010 masing-masing perihal Per- Number 12/248/DKBU dated April 5, 2010, respectively masalahan Tagihan Bunga Fasilitas Saldo Debet Bank concerning Bank Indonesia's FSD Interest Claims to PT Indonesia kepada PT BDI, PT Bank Tiara Asia Tbk., dan BDI, PT Bank Tiara Asia Tbk., and PT Bank PDFCI Tbk. PT Bank PDFCI Tbk. 5. Menyampaikan surat kepada Menteri Keuangan 5. Submitting letters to the Minister of Finance pertaining mengenai penyelesaian tagihan bunga FSD eks. BTO to the settlement of FSD interest claims to ex-BTO PT BDI, PT BDI, terakhir surat Nomor 20/19/DpG-DOTP/Srt/B with the most recent being Letter Number 20/19/DpG- tanggal 21 Desember 2018 perihal Tagihan Bunga DOTP/Srt/B dated December 21, 2018, concerning Bank Fasilitas Saldo Debet Bank Indonesia kepada eks BTO Indonesia's FSD Interest Claims to ex-BTO PT BDI PT BDI sebesar Rp5,32 triliun. amounting to IDR5.32 trillion. Bank Indonesia tetap mengupayakan kejelasan status penyelesaian tagihan bunga FSD eks BTO Bank Danamon. 108 Bank Indonesia will continuously pursue the settlement on FSD interest claims to ex-BTO Bank Danamon.
123. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Lampiran Appendices 109
124. 110
125. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Lampiran 1 STRUKTUR ORGANISASI BANK INDONESIA Dewan Gubernur Bank Indonesia Gubernur Deputi Gubernur Senior Komite *) 4 s.d. 7 Deputi Gubernur Staf Ahli Dewan Gubernur MAKROPRUDENSIAL SISTEM PEMBAYARAN DAN PENGELOLAAN UANG RUPIAH 1. Departemen Kebijakan Ekonomi dan Moneter 1. Departemen Kebijakan Makroprudensial 1. Departemen Kebijakan Sistem Pembayaran 2. Departemen Pengelolaan Moneter 2. Departemen Surveilans Sistem Keuangan 2. Departemen Penyelenggaraan Sistem Pembayaran 3. Departemen Pengelolaan Devisa 3. Departemen Pengembangan UMKM dan Perlindungan Konsumen 3. Departemen Pengelolaan Uang MONETER 4. Departemen Pengembangan Pasar Keuangan 5. Departemen Ekonomi dan Keuangan Syariah 4. Unit Khusus Pembangunan Sentra Pengelolaan Uang, Data Center, dan Business Resumption Site**) PENDUKUNG KEBIJAKAN 1. Departemen Internasional 2. Departemen Statistik 3. Departemen Jasa Perbankan, Perizinan, dan Operasional Tresuri PENDUKUNG ORGANISASI 1. Departemen Manajemen Strategis dan Tata Kelola 2. Departemen Hukum 3. Departemen Sumber Daya Manusia 4. Departemen Pengelolaan dan Kepatuhan Laporan 4. Departemen Pengelolaan Sistem Informasi 5. Departemen Manajemen Risiko 5. Departemen Keuangan 6. Departemen Komunikasi 6. Departemen Pengadaan Strategis 7. Departemen Audit Intern 8. Departemen Pengelolaan Logistik dan Fasilitas 9. Institut Bank Indonesia 10. Unit Khusus Transformasi Sistem Informasi**) JARINGAN KANTOR Dalam Negeri 1. Departemen Regional (berkedudukan di Kantor Pusat) 2. Kantor Koordinator dan Kantor Perwakilan BI Provinsi sebanyak 5 3. Kantor Perwakilan BI Provinsi sebanyak 29 4. Kantor Perwakilan BI Kota/Kabupaten sebanyak 12 Luar Negeri 1. Kantor Perwakilan BI New York 2. Kantor Perwakilan BI London 3. Kantor Perwakilan BI Tokyo 4. Kantor Perwakilan BI Singapura 5. Kantor Perwakilan BI Beijing Keterangan: *) Komite adalah organ pendukung di Bank Indonesia untuk membantu Dewan Gubernur dalam memutuskan kebijakan prinsipil dan strategis **) Satuan Kerja khusus yang bersifat sementara 111
126. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Appendix 1 ORGANIZATIONAL STRUCTURE OF BANK INDONESIA Board of Governors of Bank Indonesia Governor Senior Deputy Governor Committees *) 4 to 7 Deputy Governors Board of Governor's Expert Staff MONETARY MACROPRUDENTIAL PAYMENT SYSTEM AND RUPIAH MANAGEMENT 1. Economic and Monetary Policy Department 1. Macroprudential Policy Department 1. Payment System Policy Department 1. International Department 2. Financial System Surveillance Department 2. Payment System Operation Department 2. Statistics Department 3. MSME Development and Consumer Protection Department 3. Currency Management Department 2. Monetary Management Department 3. Reserve Management Department 4. Financial Market Development Department 5. Sharia Economy and Finance Department 4. Special Unit for the Development of Currency Management Center, Data Center and Business Resumption Site**) POLICY SUPPORT 3. Banking Services, Licensing, and Treasury Operation Department 4. Report Management and Compliance Department 5. Risk Management Department 6. Communication Department ORGANIZATIONAL SUPPORT REPRESENTATIVE OFFICES 1. Strategic Management and Governance Department Domestic Representative Offices 2. Legal Affairs Department 1. Regional Department (Operating at the Head Office) 3. Human Resources Department 2. 5 Coordinator Representative Offices at Provincial Level 4. Information System Management Department 3. 29 Representative Offices at Provincial Level 5. Finance Department 4. 12 Representative Offices at City/Regency Level 6. Strategic Procurement Department Overseas Representative Offices 7. Internal Audit Department 8. Logistic and Facility Management Department 9. Bank Indonesia Institute 10. Special Unit for Information System Transformation**) 1. Bank Indonesia Representative Office - New York 2. Bank Indonesia Representative Office - London 3. Bank Indonesia Representative Office - Tokyo 4. Bank Indonesia Representative Office - Singapore 5. Bank Indonesia Representative Office - Beijing Remarks: *) Committees are the supporting agent in Bank Indonesia to assist the Board of Governors in establishing Principle and Strategic Policies **) Temporary Special Working Unit 112
127. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 Lampiran 2 Appendix Daftar Singkatan List of Abbreviations ACCD : Appointed Cross Currency Dealer (Appointed Cross Currency Dealer) APBN : Anggaran Pendapatan dan Belanja Negara (State Budget) AS : Amerika Serikat (The United States of America) BBI : Bangga Buatan Indonesia (Proudly Made in Indonesian) BCSA : Bilateral Currency Swap Arrangement (Bilateral Currency Swap Arrangement) BI-FAST : Bank Indonesia Fast Payment (Bank Indonesia Fast Payment) BI-RTGS : Bank Indonesia Real Time Gross Settlement (Bank Indonesia Real Time Gross Settlement) BIS : Bank for International Settlements (Bank for International Settlements) BI-SSSS : Bank Indonesia Scripless Securities Settlement System (Bank Indonesia Scripless Securities Settlement System) BLBI : Bantuan Likuiditas Bank Indonesia (Bank Indonesia Liquidity Assistance) BOK : Bank of Korea (Bank of Korea) BPK-RI : Badan Pemeriksa Keuangan Republik Indonesia (Republic of Indonesia Audit Board) BPPN : Badan Penyehatan Perbankan Nasional (Indonesian Bank Restructuring Agency) BPPU : Blueprint Pengembangan Pasar Uang (Blueprint for Money Market Development) BSA : Bilateral Swap Arrangement (Bilateral Swap Arrangement) BSPI : Blueprint Sistem Pembayaran Indonesia (Indonesia Payment System Blueprint) BTO : Bank Take Over (Bank Take Over) BWI : Bangga Berwisata #diIndonesiaAja (Proudly Traveling in Indonesia) CCP : Central Counterparty (Central Counterparty) CCRT : Catastrophe Containment and Relief Trust (Catastrophe Containment and Relief Trust) CEB : Credit European Bank (Credit European Bank) CMIM : Chiang Mai Initiative Multilateralization (Chiang Mai Initiative Multilateralization) COVID-19 : Corona Virus Disease 2019 (Corona Virus Disease 2019) DHE : Devisa Hasil Ekspor (Export Proceeds) DKU : Depot Kas Utama (Cash Depositories) DNDF : Domestic Non-Deliverable Forward (Domestic Non-Deliverable Forward) DPK : Dana Pihak Ketiga (Third Party Funds) DPR-RI : Dewan Perwakilan Rakyat Republik Indonesia EMDEs : Emerging Markets and Developing Economies (Emerging Markets and Developing Economies) ETP : Electronic Trading Platform (Electronic Trading Platform) FASBIS : Fasilitas Simpanan Bank Indonesia Syariah (Bank Indonesia Sharia Deposit Facility) FESyar : Festival Ekonomi Syariah (Sharia Economy Festival) FOMOBO : Front Office, Middle Office, dan Back Office (Front Office, Middle Office, and Back Office) FSD : Fasilitas Saldo Debit (Overdraft Facility) (The House of Representatives of the Republic of Indonesia) 113
128. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 FTV : Financing to Value (Financing to Value) Gernas : Gerakan Nasional (National Movement) GWM : Giro Wajib Minimum (Minimum Reserve Requirement) IHK : Indeks Harga Konsumen (Consumer Price Index) IILM : International Islamic Liquidity Management (International Islamic Liquidity Management) IMF : International Monetary Fund (International Monetary Fund) IPBV : Indo Plus B.V. (Indo Plus B.V.) ISEF : Indonesia Sharia Economic Festival (Indonesia Sharia Economic Festival) JPKI : Jaring Pengaman Keuangan Internasional (Global Financial Safety Net) KAKBI : Kebijakan Akuntansi Keuangan Bank Indonesia (Bank Indonesia Financial Accounting Policy) KB : Keputusan Bersama (Joint Decree-Scheme) Kemenkeu RI : Kementerian Keuangan Republik Indonesia (The Ministry of Finance of the Republic of Indonesia) KKI : Karya Kreatif Indonesia (Indonesia Creative Works) KKP : Korporatisasi, Kapasitas, dan Pembiayaan (Corporatization, Capacity and Financing) KKS : Ketahanan dan Keamanan Siber (Cyber Security and Resilience) KLBI : Kredit Likuiditas Bank Indonesia (Bank Indonesia Liquidity Credit) KPPK : Kegiatan Penerapan Prinsip Kehati-hatian (The Implementation of Prudential Principles) KPwDN : Kantor Perwakilan Bank Indonesia Dalam Negeri (Bank Indonesia Domestic Representative Offices) KSSK : Komite Stabilitas Sistem Keuangan (Financial System Stability Committee) KUT : Kredit Usaha Tani (Agricultural Enterprise Loan) LCBSA : Local Currency Bilateral Swap Agreement (Local Currency Bilateral Swap Agreement) LCS : Local Currrency Settlement (Local Currency Settlement) LLD : Lalu Lintas Devisa (Foreign Exchange Activities) LLD LBB : LLD Lembaga Bukan Bank (Foreign Exchange Activities of Non-Bank) LLD ULN : LLD Utang Luar Negeri (Foreign Exchange Activities of Corporation Foreign Borowings) LPS : Lembaga Penjamin Simpanan (Deposit Insurance Agency) LTV : Loan to Value (Loan to Value) MDR : Merchant Discount Rate (Merchant Discount Rate) MKTBI : Manajemen Keberlangsungan Tugas Bank Indonesia (Bank Indonesia Business Continuity Management) MRBI : Manajemen Risiko Bank Indonesia (Bank Indonesia Risk Management) NCP : Net Currency Position (Net Currency Position) NKRI : Negara Kesatuan Republik Indonesia (Unitary Nation of the Republic of Indonesia) NPI : Neraca Pembayaran Indonesia (Indonesia's Balance of Payments) OPT : Operasi Pasar Terbuka (Open Market Operations) PBI : Peraturan Bank Indonesia (Bank Indonesia Regulations) PDB : Pendapatan Domestik Bruto (Gross Domestic Product) PEN : Pemulihan Ekonomi Nasional (National Economic Recovery) PKAK : Pernyataan Kebijakan Akuntansi Keuangan (Statement of Financial Accounting Policy) PLJP : Pinjaman Likuiditas Jangka Pendek (Short-Term Liquidity Credit Facility) PLJPS : Pembiayaan Likuiditas Jangka Pendek Syariah (Sharia Short-Term Liquidity Financing) PLK : Pinjaman Likuiditas Khusus (Special Liquidity Loans) PLM : Penyangga Likuiditas Makroprudensial (Macroprudential Liquidity Buffer) PMK : Peraturan Menteri Keuangan (Ministry of Finance Regulation) PPh : Pajak Penghasilan (Income Tax) PPKM : Pemberlakuan Pembatasan Kegiatan Masyarakat (Community Activities Restrictions Enforcement) 114
129. Laporan Keuangan Tahunan Bank Indonesia Tahun 2021 Bank Indonesia Annual Financial Statements 2021 PSAK : Pernyataan Standar Akuntansi Keuangan (Statement of Financial Accounting Standard) PT BDI : PT Bank Danamon Indonesia (PT Bank Danamon Indonesia) PUR : Pengelolaan Uang Rupiah (Rupiah Currency Management) QRIS : Quick Response Code Indonesian Standard (Quick Response Code Indonesian Standard) RBIA : Risk Based Internal Audit (Risk Based Internal Audit) RCM : Risk Control Matrix (Risk Control Matrix) Repo : Repurchase Agreement (Repurchase Agreement) RIM : Rasio Intermediasi Makroprudensial (Macroprudential Intermediation Ratio) RKUN : Rekening Kas Umum Negara (Government General Cash Account) RPIM : Rasio Pembiayaan Inklusif Makroprudensial (Macroprudential Inclusive Financing Ratio) SBI : Sertifikat Bank Indonesia (Bank Indonesia Certificates) SBIS : Sertifikat Bank Indonesia Syariah (Bank Indonesia Sharia Certificates) SBN : Surat Berharga Negara (Government Securities) SBSN : Surat Berharga Syariah Negara (Government Sharia Securities) SDA : Sumber Daya Alam (Natural Resources) SDM : Sumber Daya Manusia (Human Resources) SDR : Special Drawing Rights (Special Drawing Rights) SKNBI : Sistem Kliring Nasional Bank Indonesia (Bank Indonesia National Clearing System) SNAP : Standar Nasional Open API Pembayaran (National Standard for Open API Payment) SPU : Sentra Pengelolaan Uang (Currency Management Center) SRPV : Selisih Revaluasi Posisi Valuta Asing (Foreign Currency Revaluation Reserves-Translation) SRTV : Selisih Revaluasi Transaksi Valuta Asing (Foreign Currency Revaluation Reserves-Transaction) SSB : Surat-Surat Berharga (Marketable Securities) SukBI : Sukuk Bank Indonesia (Bank Indonesia Sukuk) SUN : Surat Utang Negara (Government Bonds) SUP : Surat Utang Pemerintah (Marketable Treasury Bonds) THT : Tunjangan Hari Tua (Post Employment Benefit) Toz : Troy Ounce (Troy Ounce) ULE : Uang Layak Edar (Currency Fit for Circulation) UMKM : Usaha Mikro Kecil dan Menengah (Micro, Small, and Medium Enterprises) UU Bank Indonesia : Undang-Undang Bank Indonesia (Bank Indonesia Acts) UU No.2 Tahun 2020 : Undang-Undang Nomor 2 Tahun 2020 (Act Number 2 of 2020) UUD 45 Undang-Undang Dasar Negara Republik Indonesia Tahun 1945 : (The 1945 Constitution of the Republic of Indonesia) 115
130. Jl . MH. Thamrin, No. 2, Jakarta 10350 Telp: (021) 29810000 www.bi.go.id