CURRENT ACCOUNTS AND PLACEMENTS WITH OTHER BANKS lanjutan

BRISyariah 2015 Annual Report 223 The original financial statements included herein are in the Indonesian language. PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended Expressed in millions of Rupiah, unless otherwise stated 51

5. INVESTASI PADA SURAT BERHARGA lanjutan

5. INVESTMENTS IN MARKETABLE SECURITIES continued

f. Perubahan cadangan kerugian penurunan nilai investasi pada surat berharga adalah sebagai berikut: f. The movements of the allowance for impairment losses on investments in marketable securities are as follows: 31 Desember 2015 31 Desember 2014 December 31, 2015 December 31, 2014 Saldo awal tahun - 772 Balance at beginning of the year Pembalikan penyisihan selama Reversal tahun berjalan Catatan 30 - 772 during the year Note 30 Saldo akhir tahun - - Balance at end of the year Bank melakukan penilaian atas penurunan nilai investasi surat berharga secara individual dengan adanya bukti obyektif penurunan nilai. The Bank assessed the impairment on investments in marketable securities individually based on whether an objective evidence of impairment exists. Manajemen berpendapat bahwa jumlah cadangan kerugian penurunan nilai tidak diperlukan pada tanggal-tanggal 31 Desember 2015 dan 2014, karena manajemen berkeyakinan bahwa investasi pada surat berharga dapat tertagih. Management believes that the allowance for impairment losses is not necessary as of December 31, 2015 and 2014, because management believes that the investments in marketable securities are collectible. 6. PIUTANG 6. RECEIVABLES a. Berdasarkan jenis, kolektibilitas dan mata uang: a. By type, colectibility and currency: 31 Desember 2015 31 Desember 2014 December 31, 2015 December 31, 2014 Rupiah Rupiah Piutang murabahah Murabahah receivables Lancar 8.714.511 9.220.300 Current Dalam perhatian khusus 798.537 361.140 Special mention Kurang lancar 106.564 100.663 Substandard Diragukan 81.555 56.736 Doubtful Macet 302.108 281.899 Loss 10.003.275 10.020.738 Cadangan kerugian penurunan nilai 222.925 162.163 Allowance for impairment losses Neto 9.780.350 9.858.575 Net Rupiah Rupiah Piutang istishna Istishna receivables Lancar 3.868 5.355 Current Dalam perhatian khusus 1.174 1.310 Special mention Kurang lancar 524 784 Substandard Diragukan 9 528 Doubtful Macet 1.853 2.407 Loss 7.428 10.384 Cadangan kerugian penurunan nilai 187 846 Allowance for impairment losses Neto 7.241 9.538 Net Jumlah 9.787.591 9.868.113 Total