BRI Performance Highlights and Green Initiatives
MODIFICATION LOSS IMPACTS IN 2022
REGULATIONS
PSAK 71 par 5.4.3
When the contractual cash flows of a financial asset are renegotiated or
modified and does not result in the derecognition of the financial asset.
In accordance with this statement, the entity recalculates the gross
carrying amount of the financial asset and recognizes any gain or loss
arising from the modification in the profit or loss.
SE OJK No.34/SEOJK.03/2021
The modified gain or loss is calculated as the difference between the
discounted new contractual cash flows using the contract's initial
effective interest rate and the carrying amount of the credit (day 1
gain/loss), recorded as part of the interest.
Note: all numbers are bank only, unless stated as consolidated
FY 2022
BRI
(Rp billion)
Items
Published Number One-Off Impacts Adjusted Number
Interest Income
124,009
Interest Expense
23,042
NII
7,557
131,566
23,042
100,967
7,557
108,524
NIM (YtD)
6.80%
0.48%
7.28%
Yield (YtD)
10.82%
0.71%
11.53%
Note:
The one-off impacts are related to modification loss due to restructuring in
a few primary companies (business sectors of manufacturing, airline,
infrastructures, & others)
29
29View entire presentation