Quality Rating of Commercial Banks? Assets

Editorial Team

Bank Indonesia Regulation No. 14/15/PBI/2012 on Asset Quality Ratings of Commercial Bank (“2012 Regulation”) was issued to address banks’ recent accounting standards, in order to comply with the development on international accounting standard. Such means was realized through the issuance of a regulation on assets quality rating. 

Prior to the 2012 Regulation issuance, assets quality rating were regulated under Bank Indonesia Regulation No. 7/2/PBI/2005 on Asset Quality Ratings of Commercial Bank, as amended several times, the last being Bank Indonesia Regulation No. 11/2/PBI/2009 (“2005 Regulation”).