Page 383 - BRIDS IAR 2023_hires

The original financial statements included herein are in the
Indonesian language.
PT BRI DANAREKSA SEKURITAS PT BRI DANAREKSA SEKURITAS
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
tahun yang berakhir pada tanggal tersebut for the year then ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)

32. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 32. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
d) Risiko pembiayaan (lanjutan) d) Financing risk (continued)
Eksposur risiko pembiayaan Perusahaan The Company’s exposure to financing risks
berkaitan dengan kegiatan broker saham related to its activities as a stock broker is
terasosiasi pada posisi kontraktual nasabah associated with customer’s contractual position
yang muncul pada saat perdagangan. Mitigasi that appears during the trade. The main
utama risiko pembiayaan tersebut adalah mitigation for financing risk is through
melalui evaluasi nasabah, penerapan limit customer’s evaluations, transaction limit
transaksi, serta penyediaan jaminan oleh application, as well as the provision of
nasabah dan pengelolaan jaminan dengan guarantees/collaterals by the customer and the
memperhatikan likuiditas, volatilitas, dan management of guarantees in respect of
kecukupan nilai jaminan. Jenis instrumen yang liquidity, volatility, and the adequacy of the
diterima Perusahaan sebagai jaminan dapat collateral value. Types of instruments
berupa kas dan efek yang tercatat di bursa. acceptable by the Company as collateral can
Disiplin dalam pengelolaan kecukupan jaminan be cash and securities listed on the stock
melalui mekanisme permintaan top up atau exchange. Being disciplined in the
force sell merupakan faktor penting untuk management of the adequacy of collateral
menjaga kualitas pembiayaan yang diberikan through request for top up or force sell is an
kepada nasabah. Perusahaan mempunyai important factor to maintain the quality of the
eksposur terhadap piutang yang telah jatuh financing provided to customers. The Company
tempo dan Perusahaan telah menurunkan has exposure to overdue receivables and the
nilainya ke estimasi jumlah terpulihkan. Atas Company has reduced its value to the
piutang tersebut, Perusahaan telah menerima estimated recoverable amount. The Company
jaminan yang memadai. has received sufficient guarantee for that
receivable.
Di samping itu, kebijakan limit ditetapkan untuk In addition, the establishment of limits policy is
memastikan aktivitas pembiayaan Perusahaan to ensure the Company’s financing activities
dilakukan secara hati-hati dengan membatasi are carefully implemented by limiting the risk to
tingkat risiko sampai batas yang dapat ditolerir the extent that can be tolerated by the Company
oleh Perusahaan sehingga potensi kerugian so that the potential financial risk losses can still
risiko pembiayaan yang timbul masih dapat be absorbed by the Company’s capital that has
diserap dengan modal Perusahaan yang telah been allocated. The Company has set financing
dialokasikan. Perusahaan telah melakukan limits and regularly monitors the financial risk
penetapan limit pembiayaan dan secara rutin exposure in their portofolios, business
melakukan pemantauan atas eksposur risiko segments and economic sectors.
pembiayaan secara portofolio, segmen bisnis,
dan sektor ekonomi.
Tabel berikut menunjukkan eksposur The following table shows maximum credit risk
maksimum risiko kredit terhadap aset exposure to financial assets:
keuangan:
31 Desember/December 31, 2023
Nilai wajar jaminan dan
pendukung kredit lainnya/
Fair value of collateral and
Eksposur credit enhancements held
maksimum
risiko kredit/ Surplus
Maximum Surat jaminan/ Jaminan Eksposur
exposure to berharga/ Surplus bersih/ bersih/
credit risk Securities collateral Net collateral Net exposure
Aset Assets
Setara kas* ) 309.480.151 - - - 309.480.151 Cash equivalents* )
Setara kas Restricted
yang dibatasi penggunaannya 50.000.000 - - - 50.000.000 cash equivalents
Portofolio efek 167.835.514 - - - 167.835.514 Marketable securities
Piutang lembaga kliring Receivable from clearing and
dan penjaminan 105.445.306 - - - 105.445.306 guarantee institution
Piutang nasabah - - - - - Receivable from customers
Piutang reguler 240.752.368 - - - 240.752.368 Regular customer
Piutang marjin **) 27.383.985 64.366.339 (36.982.354) 27.383.985 - Margin customer **)
Piutang pembiayaan 163.833.406 - - - 163.833.406 Financing receivable
Piutang kegiatan Receivable from underwriting
penjaminan emisi efek 80.718.885 - - - 80.718.885 activities
Piutang lain-lain 44.618.523 - - - 44.618.523 Other receivables
Aset takberwujud ***) 11.250.000 - - - 11.250.000 Intangible assets ***)
Aset lain-lain ****) 67.541.863 - - - 67.541.863 Other assets ****)
1.268.860.001 64.366.339 (36.982.354) 27.383.985 1.241.476.016
99