CURRENT ACCOUNTS WITH OTHER BANKS 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 75

7. MARKETABLE SECURITIES

a. By purpose, related parties and third parties: December 31, December 31, 2015 2014 Marketable securities Related parties Note 55: Fair value through profit or loss 1,670,013 699,913 Available for sale 8,826,132 6,628,460 Held to maturity 1,013,537 1,157,606 At cost 411,507 295,000 11,921,189 8,780,979 Third parties: Fair value through profit or loss 1,751,959 3,693,306 Available for sale 8,850,569 6,599,574 Held to maturity 6,299,438 6,034,421 At cost 308,201 217,933 17,210,167 16,545,234 Investments in unit-linked contracts Related parties Note 55: Fair value through profit or loss 4,595,215 6,022,118 Third parties: Fair value through profit or loss 10,576,964 9,502,827 Total 44,303,535 40,851,158 Less: Unamortised discounts 1,984 3,553 Unrealised loss on decrease in fair value of marketable securities 350,818 80,668 Allowance for impairment losses 309,169 301,779 661,971 386,000 43,641,564 40,465,158 Marketable securities own by Subsidiary, PT Bank Syariah Mandiri. Investments in unit-linked contracts are investments owned by policyholders unit-linked contracts of Subsidiary’s PT Axa Mandiri Financial Services, which are presented at fair value. b. By type, currency and Bank Indonesia’s collectibility: December 31, 2015 Cost Fair valueat costamortised cost nominal Unamortised Unrealised value premiums gains fair value discounts losses Current Substandard Loss Total Rupiah: Fair value through profit or loss Marketable securities Bonds 1,707,505 - 11,661 1,719,166 - - 1,719,166 Investments in mutual fund units 868,552 - 5,425 873,977 - - 873,977 Certificates of Bank Indonesia 581,325 - 10,044 591,369 - - 591,369 Shares 27,644 - 35 27,609 - - 27,609 3,185,026 - 27,095 3,212,121 - - 3,212,121 Held to maturity securities are presented at nominal value. Investments in unit-linked contracts are investments owned by policyholders of Subsidiary’s unit-linked contracts which are presented at fair value. Held to maturity securities are presented at amortised cost.