Authorised, Issued and Fully Paid Capital continued

PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in millions of Rupiah, unless otherwise stated Appendix 5130 41. INTEREST INCOME AND SHARIA INCOME continued 2013 2012 Sharia income Murabahah and Istishna income - net 3,779,632 3,081,755 Mudharabah income 543,973 629,465 Musyarakah income 704,007 602,855 Ijarah income - net 42,677 33,111 Total 5,070,289 4,347,186 Total Interest Income and Sharia Income 50,208,842 42,550,442 Included in interest income from loans is interest income recognised on the non-impaired portion of the impaired loans time value unwinding for the year ended 31 December 2013 and 2012 amounting to Rp428,314 and Rp470,836 and fees and commissions income directly attributable to lending activities amortised using effective interest rate method for the year ended 31 December 2013 and 2012 amounting to Rp1,142,351 and Rp1,021,887. As at 31 December 2013 and 2012, included in the interest income is interest income from financial assets at fair value through profit or loss amounting to Rp187,609 and Rp152,464, respectively. As at 31 December 2013 and 2012 included in interest income and sharia income is income from transaction with related parties on Government Bonds and Treasury Bill amounting to Rp3,511,576 and Rp3,114,634 refer to Note 55. 42. INTEREST EXPENSE AND SHARIA EXPENSE Interest expense and sharia expense are incurred on the following: 2013 2012 Time deposits 10,218,571 8,814,381 Saving deposits 3,218,371 2,860,075 Demand deposits 1,398,900 1,259,805 Insurance premiums on third party funds guarantee program Note 63 1,032,792 890,977 Fund borrowings 643,431 484,377 Subordinated loans 428,942 421,366 Marketable securities issued 218,599 107,535 Others 272,610 181,334 17,432,216 15,019,850 Included in interest expense of time deposits and saving deposits is expense based on sharia principle for the years ended 31 December 2013 and 2012 amounting to Rp2,183,205 and Rp1,913,566, respectively. Included in interest expense and sharia expense above are interest expense from related parties transactions from fund borrowings for the years ended 31 December 2013 and 2012 amounting to Rp77,562 and Rp82,522, respectively refer to Note 55. PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in millions of Rupiah, unless otherwise stated Appendix 5131 43. OTHER OPERATING INCOME - OTHERS 2013 2012 Recovery of written-off loans in the previous period related to implementation of SFAS 55 2,667,367 2,284,796 Income from loan written-off 335,189 265,303 Income from penalty 129,525 112,844 Stamp duty income 52,369 52,250 Safety deposit box 35,243 29,831 Others 909,750 657,967 4,129,443 3,402,991

44. ALLOWANCE FOR IMPAIRMENT LOSSES

2013 2012 Allowancereversal for provision of impairment losses on: Current accounts with other banks Note 5d 3,726 4,938 Placements with other banks Note 6e 8,548 75,272 Marketable Securities Note 7g 30,199 29,411 Other receivables - trade transactions Note 9d 39,848 13,263 Loans Note 12B.j 4,635,551 3,414,546 Consumer financing receivables Note 13c 150,153 120,117 Net investment in lease finance Note 14c 6,756 1,570 Acceptance receivables Note 15d 3,649 51,341 Investments in shares Note 16c 310 2,237 4,871,442 3,423,067

45. ALLOWANCEREVERSAL FOR POSSIBLE LOSSES

2013 2012 Allowancereversal provision for: Estimated losses arising from fraud cases 4,337 9,603 Estimated losses arising from legal cases 14,409 16,611 Others assets Note 20 23,070 13,124 4,324 13,090 46. UNREALISED GAINSLOSSES FROM INCREASEDECREASE IN FAIR VALUE OF MARKETABLE SECURITIES AND GOVERNMENT BONDS 2013 2012 Marketable securities 26,049 26,680 Government Bonds 193,304 15,790 Changes in market value of policyholders’ investment and increasedecrease in liability in unit-linked contracts - Change in market value of policyholders’ investment 737,407 351,192 - Increase in liability in unit-linked contracts 737,407 351,192 219,353 42,470