By collectability as per Bank Indonesia

PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in thousands Rupiah unless otherwise stated Lampiran – 557 – Schedule 12. TAGIHAN DAN LIABILITAS AKSEPTASI lanjutan

12. ACCEPTANCE RECEIVABLE

AND PAYABLE continued

d. Berdasarkan jangka waktu perjanjian

d. By term of agreements

Tagihan dan liabilitas akseptasi berdasarkan jangka waktu perjanjian adalah: The accpetance receivables and payables calssified according to term of agreements are as follows: 2016 2015 Tagihan akseptasi Acceptance Receivables 1 bulan - - 1 month 1-3 bulan 9,730,501 - 1-3 months 3-6 bulan - 6,049,540 3-6 months 6 bulan - - 6 months 9,730,501 6,049,540 Dikurangi: Cadangan kerugian Less: Allowance for impairment penurunan nilai - - losses 9,730,501 6,049,540 Liabilitas akseptasi Acceptance payables 1 bulan - - 1 month 1-3 bulan 4,682,005 - 1-3 months 3-6 bulan - - 3-6 months 6 bulan - - 6 months 4,682,005 -

e. Berdasarkan jatuh tempo

e. By maturity date

Tagihan dan liabilitas akseptasi berdasarkan sisa umur sampai dengan jatuh tempo adalah: The acceptance receivables and payables classification according to remaining period to maturity are as follows: 2016 2015 Tagihan akseptasi Acceptance Receivables 1 bulan 7,977,123 - 1 month 1-3 bulan 1,753,378 - 1-3 months 3-6 bulan - 6,049,540 3-6 months 6-12 bulan - - 6-12 months 1-5 tahun - - 1-5 years 9,730,501 6,049,540 Dikurangi: Cadangan kerugian Less: Allowance for impairment penurunan nilai - - losses 9,730,501 6,049,540 Liabilitas akseptasi Acceptance payables 1 bulan - - 1 month 1-3 bulan 4,682,005 - 1-3 months 3-6 bulan - - 3-6 months 6 bulan - - 6 months 1-5 tahun - - 1-5 years 4,682,005 -

f. Cadangan kerugian penurunan nilai

f. Allowance for impairment losses

Manajemen berpendapat bahwa tidak terdapat penurunan nilai atas tagihan akseptasi sehingga tidak diperlukan cadangan kerugian penurunan nilai. Management believes that there is no impaired acceptance receivables, therefore no allowance for impairment losses is needed.