Professional Documents
Culture Documents
Imam Ghozali
Diponegoro University
BASEL Accord I dan II
• Basel Committe on Banking didirikan 1975
sebagai regulasi bank pada tingkat
internasional.
• Tujuannya memperkuat kesehatan dan
stabilitas sistem perbankan internasional
dengan menentukan standar kecukupan
modal minimum dan menciptakan tingkat
playing field antar bank internasional lewat
harmonisasi global.
BASEL I (Cooke Ratio)
• Menetapkan modal bank paling sedikit sama dengan
8% dari total risiko aktiva tertimbang bank.
• Modal = 8% x (Risiko bobot Aktiva tertimbang)
• Definisi modal (capital) dibagi menjadi tiga lapis (tier)
• Tier 1 is capital which permanently and freely
available to absorp losses without the bank being
obliged to cease trading. Tier 1 is important because
it safeguards both the survival of the bank and the
stability of the financial system.
BASEL I (Cooke Ratio
• Tier 2 is capital which generally absorbs losse only in
the event of winding-up of a bank, and so provide a
lower level of protector for depositor and other
creditors. It comes into play in absorbing losses after
tiedr 1 capital has been lost by bank.
• Tier 2 dibagi menjadi upper dan lower tier 2 capital.
Upper tier 2 has no fixed maturity, while lower tier 2
has a limited life span , which makes it less effective
in providing buffer against losses by bank
BASEL I (Cooke Ratio)
• Tier 3 capital consist of short term
subordinated debt. It can be used to provide a
buffer against losses caused by market risk if
tier 1 and tier 2 are insufficient for this.
• Tier 1 to total risk weighted credit exposure to
be not less than 4%, total capital to tatal risk
weighted credit exposure to be not less than
8%.
BASEL I (Cooke Ratio)
• Tier 2 may not exceed 100% of tier 1, lower
tier 2 may not exceed 50% of tier 1
• Tier 1 capital :
a. the ordinary share capital
b. Audited revenue reserve (retained earning)
c. Dikurangi current year‘s losses
d. Future tax benefit
e. Intangible asset (goodwill)
BASEL I (Cooke Ratio)
• Upper tier 2:
a. Unaudited retained earning
b. Revaluation reserves
c. General provision for debts
d. Perpetual cummulative preference share
e. Perpetual subordinated debt.
• Lower tier 2 :
a. Subordinated debt with a term of at least 5 years
b. Redeemable preference share which may not be
redeemed for at leat 5 years.
BASEL I (Cooke Ratio)
• Total capital : tier 1 + tier 2 dikurangi:
a. Equity investment in subsidiaries
b. Shareholding in other banks that exceed 10%
of that bank’s capital
c. Unrealiased revaluation losses on securities
holding.
Credit Exposures
• Credit exposures arise when a bank lends money to
customer, or buy a financal asset or has any other
arrangement with another party that requires that
party to pay money to the bank. Credit risk is a risk
that the bank will no be able to recover the money it
is owed.
• The risk inherent in a credit exposure are affected by
the financial strength of the party owing maney to
the bank
• Credit exposures consist of on balance sheet and off
balance sheet
On balance sheet credit exposures
Credit Exposure Type Percentage Risk Weighting
Cash 0
Short term claims on govermements 0
Long term claims on government (> 1 year) 10
Claims on Bank 20
Claims on publisc sector entities 20
Residential mortgages 50
All other credit exposures 100
Off Balance Sheet
Credit Exposures Type Credit Conversion Factor (%)
Direct credit substitutes (guarantee , bill 100
exchange, letter of credit, risk participant)
Asset with recourse 100
Commitment with certain drawdown 100
(forward purchases, partly paid shares)
Transaction related contract (performance 50
bond, bid bond)
Underwriting and sub underwriting 50
facilities
Other commitment with maturity > 1year 50
Short term trade related contigencies 20
Other commitment wiith maturity < 1 0
year
Contoh Soal
• Balance Sheet PT Bank ABC
Aseet Liabilities & Equity
Cash 11 Deposit 182