Taxation Annual Report Bank Aceh 2013

Laporan Tahunan Annual Report 2013 Bank Aceh The original financial statements included here in are in Indonesian Language PT BANK ACEH PT BANK ACEH CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS Untuk Tahun yang Berakhir pada Tanggal­tanggal For The Years Ended On 31 Desember 2013 dan 2012 December 31, 2013 and 2012 Disajikan dalam Rupiah penuh, kecuali dinyatakan lain Expressed in full amount of Rupiah, unless otherwise stated

4. KAS

4. CASH

Kas seluruhnya dalam mata uang rupiah, terdiri dari: All of cash are denominated in Rupiah, consists of: Rupiah Rupiah Teller Cash in ATMs Petty Cash Jumlah 5. GIRO PADA BANK INDONESIA 5. CURRENT ACCOUNTS WITH BANK INDONESIA Rupiah Giro Wajib Minimum: Statutory Reserves: Utama Primary Sekunder Secondary Giro Wajib Minimum: Statutory Reserves: Utama Primary Sekunder Secondary LDR LDR Kas pada Mesin ATM Rupiah Rasio Giro Wajib Minimum GWM yang dipersyaratkan oleh Bank Indonesia pada tanggal 31 Desember 2013 dan 2012 adalah sebagai berikut: Realisasi GWM Bank pada tanggal-tanggal 31 Desember 2013 dan 2012 adalah sebagai berikut: Bank dipersyaratkan untuk memiliki Giro Wajib Minimum GWM dalam mata uang Rupiah dalam kegiatannya sebagai bank umum. GWM disimpan dalam bentuk giro pada Bank Indonesia. The realization of the minimum statutory reserve requirement as of December 31, 2013 and 2012 was as follows: 4,39 2013 2012 8,00 2,50 Total 2013 1.612.415.346.494 2012 1.106.753.756.277 36.680.650.000 2013 502.345.795.355 Kas Kecil Kas Besar 2013 Pada tanggal 31 Desember 2013 dan 2012, Giro Wajib Minimum GWM Bank telah sesuai dengan PBI No. 1310PBI2011 tanggal 9 Februari 2011 yang telah diubah dengan PBI No. 1515PBI2013 tanggal 24 Desember 2013 tentang Perubahan atas PBI No. 1310PBI2011 tentang Giro Wajib Minimum Bank Umum pada Bank Indonesia BI dalam Rupiah dan valuta asing. As of 31 December 2013 and 2012, the Bank’s Minimum Statutory Reserve complies with Bank Indonesia BI Regulation No. 1310PBI2011 dated February 9, 2011 which has been amended with BI Regulation No. 1515PBI2013 dated December 24, 2013 regarding the changes of BI regulation No. 1310PBI2011 concerning Minimum Statutory Reserve of Commercial Bank with BI in Rupiah and foreign currency. 23.500.000 539.049.945.355 2012 338.000.780.813 25.918.050.000 17.500.000 363.936.330.813 The Bank is required to maintain statutory reserves in Rupiah for conventional banking. The statutory reserves are maintained in the form of current accounts with Bank Indonesia. 0,00 8,00 4,00 The minimum statutory reserve ratios as of December 31, 2013 and 2012 required under Bank Indonesia regulations are as follows: 9,01 0,00 2012 9,26 3,29 GWM Primer adalah simpanan minimum yang wajib dipelihara oleh Bank dalam bentuk saldo Rekening Giro pada Bank Indonesia, GWM Sekunder adalah cadangan minimum yang wajib dipelihara oleh Bank berupa Sertifikat Bank Indonesia SBI, Sertifikat Deposito Bank Indonesia SDBI, Surat Berharga Negara SBN danatau Excess Reserve yang merupakan kelebihan saldo Rekening Giro Rupiah Bank dari GWM Primer dan GWM Loan to Deposit Ratio LDR. GWM LDR adalah tambahan simpanan minimum yang wajib dipelihara oleh Bank dalam bentuk saldo Rekening Giro pada Bank Indonesia, jika LDR Bank di bawah minimum LDR target Bank Indonesia 78 dan di atas maksimum LDR target Bank Indonesia 92 jika KPMM Bank lebih besar dari KPMM Insentif Bank Indonesia sebesar 14. The Primary Minimum Statutory Reserve is a minimum reserve that should be maintained by the Bank in Current Accounts with Bank Indonesia. Secondary Minimum Statutory Reserve is the minimum reserves that should be maintained by the Bank, comprised of Certificates of Bank Indonesia SBI, Government Debenture Debt SUN, Sharia Government Securities SBSN, andor excess reserve which represent the excess reserve of the Bank’s Current Accounts in Rupiah over the Primary Minimum Statutory Reserve and the Minimum Statutory Reserve on Loan to Deposit Ratio LDR. The Minimum Statutory Reserve on LDR is the additional reserve that should be maintained by the Bank in the form of Current Accounts with Bank Indonesia, if the Bank’s LDR is below the minimum of LDR targeted by Bank Indonesia 78 or if the Bank’s LDR above the maximum of LDR targeted by BI 92 and the Capital Adequacy Ratio is above BI requirement of 14. - 37 - 40 Laporan Tahunan Annual Report 2013 Bank Aceh The original financial statements included here in are in Indonesian Language PT BANK ACEH PT BANK ACEH CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS Untuk Tahun yang Berakhir pada Tanggal­tanggal For The Years Ended On 31 Desember 2013 dan 2012 December 31, 2013 and 2012 Disajikan dalam Rupiah penuh, kecuali dinyatakan lain Expressed in full amount of Rupiah, unless otherwise stated

5. GIRO PADA BANK INDONESIA lanjutan

5. CURRENT ACCOUNTS WITH BANK INDONESIA continued

6. GIRO PADA BANK LAIN

6. CURRENT ACCOUNT WITH OTHER BANKS

a. Berdasarkan mata uang a. By currency Rupiah Rupiah Penyisihan kerugian penurunan nilai Allowances for impairment losses Neto Net b. Berdasarkan Bank b. By Bank Bank Pembangunan Daerah Regional Banks PT BPD Sumatera Utara PT BPD Sumatera Utara PT BPD Papua PT BPD Papua PT BPD Sumatera Barat PT BPD Sumatera Barat PT BPD Jawa Barat Dan Banten Tbk PT BPD Jawa Barat Dan Banten Tbk PT BPD D.I Yogyakarta PT BPD D.I Yogyakarta PT BPD Jawa Tengah PT BPD Jawa Tengah PT BPD Jawa Timur PT BPD Jawa Timur Jumlah Bank Pembangunan Daerah Total Regional Banks Bank Umum Commercial Banks PT Bank Mandiri Persero Tbk PT Bank Mandiri Persero Tbk PT Bank Negara Indonesia PT Bank Negara Indonesia Persero Tbk Persero Tbk PT Bank International Indonesia PT Bank International Indonesia PT Bank Negara Indonesia Syariah PT Bank Negara Indonesia Syariah Bank Mandiri Western Union Bank Mandiri Western Union PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia Persero Tbk Persero Tbk PT Bank Bukopin PT Bank Bukopin PT Bank Danamon PT Bank Danamon PT Bank Muamalat Syariah PT Bank Muamalat Syariah PT Bank Mandiri ATM Bersama PT Bank Mandiri ATM Bersama PT Bank Danamon Syariah PT Bank Danamon Syariah Jumlah Bank Umum Total Commercial Banks Jumlah Total c. c. d. d. 57.296.225 57.806.225 18.116.268 3.710.858 All current accounts with other banks as of December 31, 2013 and 2012 were classified as current. 1.156.194.953 680.614.219 11.844.200.294 - 11.844.200.294 - 18.116.268 206.100.235 Bank telah memenuhi ketentuan Bank Indonesia tentang Giro Wajib Minimum pada tanggal 31 Desember 2013 dan 2012. The Bank has complied with Bank Indonesia regulations concerning the minimum statutory reserve as of December 31, 2013 and 2012, respectively. Giro pada Bank Indonesia per 31 Desember 2013 dan 2012 seluruhnya menggunakan mata uang Rupiah. Current account with Bank Indonesia as of December 31, 2013 and 2012 all in Rupiah currency. Bank melakukan penilaian atas penurunan nilai giro pada bank lain secara individual berdasarkan bukti objektif adanya penurunan nilai. 11.844.200.294 202.598.618 2013 163.050.067 68.902.840 2013 Seluruh giro pada bank lain pada tanggal-tanggal 31 Desember 2013 dan 2012 diklasifikasikan lancar. Pada tanggal-tanggal 31 Desember 2013 dan 2012, seluruh giro pada bank lain merupakan transaksi giro dengan pihak ketiga. As of December 31, 2013 and 2012, the current accounts with other banks are all current account transactions with third party. Berdasarkan kolektibilitas Bank Indonesia By Bank Indonesia’s collectibility classification Berdasarkan transaksi dengan pihak berelasi dan pihak ketiga By related party and third party 170.159.796 81.324.731 1.501.469 32.011.267 2012 5.678.165.231 - 5.678.165.231 188.421.622 170.159.796 163.760.190 68.902.840 81.324.731 1.573.469 5.333.576.458 5.678.165.231 161.125 344.588.773 149.277.481 671.626.209 5.901.633.930 1.132.659.146 2012 1.221.390.276 343.062.525 The Bank assessed impairment in current accounts with other banks individually based on whether an objective evidence of impairment exists. 11.501.137.769 3.830.858 187.842.241 986.993.297 1.485.095.199 1.464.419.623 643.677.699 50.125.487 31.986.267 - 38 - 41