CONSUMER FINANCING RECEIVABLES continued

PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the year then ended Expressed in millions of Rupiah, unless otherwise stated 109

14. NET INVESTMENT IN FINANCE LEASE continued

c. Average of effective interest rate charged to consumer for the year ended December 31, 2015 and 2014, are as follows: December 31, December 31, 2015 2014 Car 17.88 19.34 Heavy Equipment 13.85 14.31 d. Movements of allowance for impairment losses on net investment finance leases are as follows: December 31, December 31, 2015 2014 Beginning balance 17,213 7,537 Reversalallowance during the years Note 44 2,356 10,806 Write-offs 9,380 1,684 Cash recoveries 314 554 Ending balance 5,791 17,213 Management believes that the allowance for impairment losses on net investment in lease financing is adequate. e. Information in respect of classification of “not impaired” and “impaired” is disclosed in Note 61A. f. As of December 31, 2015 and 2014, net investment in finance lease pledged as collateral for fund borrowing were amounting to Rp321,506 and Rp645,197, respectively Note 36f.

15. ACCEPTANCES RECEIVABLE

a. By currency, related parties and third parties: December 31, December 31, 2015 2014 Rupiah: Receivables from other banks Related parties Note 55 66,151 19,436 Third parties 257,786 176,639 323,937 196,075 Receivables from debtors Related parties Note 55 140,652 165,412 Third parties 1,953,453 576,520 2,094,105 741,932 Total 2,418,042 938,007 Foreign currencies: Receivables from other banks Related parties Note 55 1,625 3,065 Third parties 122,949 86,413 124,574 89,478 PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the year then ended Expressed in millions of Rupiah, unless otherwise stated 110

15. ACCEPTANCES RECEIVABLE continued

a. By currency, related parties and third parties continued: December 31, December 31, 2015 2014 Foreign currencies continued: Receivables from debtors Related parties Note 55 201,452 64,225 Third parties 8,587,205 12,022,349 8,788,657 12,086,574 Total Note 61B.v 8,913,231 12,176,052 11,331,273 13,114,059 Less: Allowance for impairment losses 107,030 106,927 Net 11,224,243 13,007,132 b. By maturity: December 31, December 31, 2015 2014 Rupiah: Less than 1 month 543,142 270,125 1 - 3 months 1,129,975 515,103 3 - 6 months 626,010 152,779 6 - 12 months 118,915 - Total 2,418,042 938,007 Foreign currencies: Less than 1 month 2,154,980 3,228,606 1 - 3 months 3,252,351 4,295,136 3 - 6 months 2,160,479 4,643,115 6 - 12 months 1,345,421 9,195 Total Note 61B.v 8,913,231 12,176,052 11,331,273 13,114,059 Less: Allowance for impairment losses 107,030 106,927 Net 11,224,243 13,007,132 c. By Bank Indonesia’s collectibility: December 31, December 31, 2015 2014 Current 11,311,709 13,107,724 Special mention 19,564 6,335 11,331,273 13,114,059 Less: Allowance for impairment losses 107,030 106,927 Net 11,224,243 13,007,132