Impairment of non-financial assets

PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for the year then ended Expressed in millions of Rupiah, unless otherwise stated 77

5. CURRENT ACCOUNTS WITH OTHER BANKS

a. By currency, related parties and third parties: December 31, December 31, 2016 2015 Rupiah Related parties Note 55 25,690 23,070 Third parties 482,680 448,180 Total 508,370 471,250 Foreign currencies Related parties Note 55 171 1,445 Third parties 9,854,673 9,682,931 Total Note 61B.v 9,854,844 9,684,376 Total 10,363,214 10,155,626 Less: Allowance for impairment losses 3,049 3,412 Net 10,360,165 10,152,214 Included in foreign currencies are mainly Great Britain Pound Sterling, European Euro, United States Dollar, Japanese Yen, Australian Dollar, Hong Kong Dollar, Chinese Yuan, and Singapore Dollar. b. By Bank Indonesia’s collectibility: December 31, December 31, 2016 2015 Rupiah - Current 508,370 471,250 Foreign currencies Current 9,851,849 9,681,195 Loss 2,995 3,181 Total Note 61B.v 9,854,844 9,684,376 10,363,214 10,155,626 Less: Allowance for impairment losses 3,049 3,412 10,360,165 10,152,214 c. The average interest rate yield per annum: December 31, December 31, 2016 2015 Rupiah 0.01 0.01 Foreign currencies 0.07 0.04 PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for the year then ended Expressed in millions of Rupiah, unless otherwise stated 78

5. CURRENT ACCOUNTS WITH OTHER BANKS continued

d. Movements of allowance for impairment losses on current accounts with other banks are as follows: December 31, December 31, 2016 2015 Beginning balance 3,412 3,364 Reversal during the year Note 44 176 46 Others 187 94 Ending balance 3,049 3,412 Includes effect of foreign currency translation. Management believes that the allowance for impairment losses on current accounts with other banks is adequate. e. Information in respect of classification of “non-impaired” and “impaired” are disclosed in Note 61A.

6. PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS

a. By type, currency, maturity and Bank Indonesia’s collectibility: December 31, 2016 Maturity Current Loss Total Rupiah: Bank Indonesia 1 month 27,566,169 - 27.566.169 Call money 1 month 6,522,000 - 6,522,000 Fixed-term placement 1 month 100,000 - 100,000 1 month 3 months 70,000 - 70,000 Time deposit 1 month 2,183,958 - 2,183,958 1 month 3 months 1,228,915 - 1,228,915 3 months 6 months 409,632 - 409,632 6months 12months 76,500 - 76,500 Saving no maturity 311 - 311 Total 38,157,485 - 38,157,485 Foreign currencies: Bank Indonesia 1 month 31,660,375 - 31,660,375 Call money 1 month 2,777,111 - 2,777,111 1 month 3 months 593 - 593 12 months - 42,426 42,426 Fixed-term placement 1 month 587,401 - 587,401 1 month 3 months 221,153 - 221,153 3 months 6 months 123,004 - 123,004 12 months - 977 977 Time deposit 1 month 117,618 - 117,618 1 month 3 months 12,092 - 12,092 3 months 6 months - - - Total Note 61B.v 35,499,347 43,403 35,542,750 73,700,235 Less: Allowance for impairment losses 83,308 Net 73,616,927