PENDAPATAN BUNGA MASIH AKAN DITERIMA ACCRUED INTEREST RECEIVABLES

CATATAN ATAS LAPORAN KEUANGAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012 dan 2011 serta Enam Bulan yang Berakhir pada Tanggal 30 Juni 2012 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK ARTHA GRAHA INTERNASIONAL Tbk NOTES TO THE FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 and Six Months Ended June 30, 2012 Expressed in million Rupiah, unless otherwise stated 73 12. KREDIT YANG DIBERIKAN lanjutan 12. LOANS continued g. Penyisihan kerugian penurunan nilai g. Allowance for Impairment Losses Perubahan penyisihan kerugian penurunan nilai untuk kredit yang diberikan untuk kelompok individual dan kolektif adalah sebagai berikut: The changes of allowance for impairment losses of loans to individual and collective groups are as follows: 31 Desember 2012 December 31, 2012 30 Juni 2012 June 30, 2012 Individual Individual Kolektif Collective Individual Individual Kolektif Collective Rupiah Rupiah Saldo awal periode 46.290 179.399 46.290 179.399 Balance at beginning period Penghapusbukuan kredit 165.088 140.193 311 - Write-off Penerimaan kembali kredit yang telah dihapusbukukan - 5.698 1.479 - Recoveries from write-off loans during the period Penyisihan pemulihan kerugian penurunan nilai periode berjalan Catatan 38 122.981 39.010 162.170 172.482 Provision reversal impairment loss for the period Note 38 Saldo akhir periode 4.183 5.894 209.628 6.917 Balance at ending period Mata Uang Asing Foreign Currency Saldo awal periode 43.846 18.591 43.846 18.591 Balance at beginning period Penghapusbukuankredit 54.551 Pemulihan kerugian penurunan nilai periode berjalan Catatan 38 10.705 18.467 - 17.239 Reversal of impairment loss for the period Note 38 Saldo akhir periode - 124 43.846 1.352 Balance at ending period Jumlah 4.183 6.018 253.474 8.269 Total termasuk selisih kurs penjabaran mata uang asing including difference in foreign currency translation 31 Desember 2011 December 31, 2011 Individual Individual Kolektif Collective Rupiah Rupiah Saldo awal periode 18.828 162.390 Balance at beginning period Penghapusbukuan kredit 546 - Write-off Penerimaan kembali kredit yang telah dihapusbukukan 4.941 - Recoveries from write-off loans during the year Penyisihan pemulihan kerugian penurunan nilai periode berjalan Catatan 38 23.067 17.009 Provision reversal impairment loss for the year Note 38 Saldo akhir periode 46.290 179.399 Balance at ending period Mata Uang Asing Foreign Currency Saldo awal periode 12.443 - Balance at beginning period Penyisihan kerugian penurunan nilai periode berjalan Catatan 38 31.403 18.591 Provision impairment loss for the period Note 38 Saldo akhir periode 43.846 18.591 Balance at ending period Jumlah 90.136 197.990 Total termasuk selisih kurs penjabaran mata uang asing including difference in foreign currency translation CATATAN ATAS LAPORAN KEUANGAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012 dan 2011 serta Enam Bulan yang Berakhir pada Tanggal 30 Juni 2012 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK ARTHA GRAHA INTERNASIONAL Tbk NOTES TO THE FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 and Six Months Ended June 30, 2012 Expressed in million Rupiah, unless otherwise stated 74 12. KREDIT YANG DIBERIKAN lanjutan 12. LOANS continued h. Berdasarkan Kolektibilitas h. By Collectibility 31 Desember 2012 December 31, 2012 Rupiah Mata Uang Asing Jumlah Rupiah Foreign Currency Total Lancar 11.762.703 1.406.420 13.169.123 Current Dalam perhatian khusus 1.241.204 672.191 1.913.395 Special Mention Kurang lancar 64.441 23.602 88.042 Substandard Diragukan 6.751 - 6.751 Doubtful Macet 34.823 - 34.823 Loss Jumlah Kredit 13.109.922 2.102.213 15.212.135 Total Loans Cadangan kerugian penilaian 10.201 Allowance for impairment losses Bersih 15.201.934 Net 30 Juni 2012 June 30, 2012 Rupiah Mata Uang Asing Jumlah Rupiah Foreign Currency Total Lancar 10.255.714 1.647.147 11.902.861 Current Dalam perhatian khusus 1.551.404 491.256 2.042.660 Special Mention Kurang lancar 175.422 162.203 337.625 Substandard Diragukan 270 - 270 Doubtful Macet 213.034 78.910 291.944 Loss Jumlah Kredit 12.195.844 2.379.516 14.575.360 Total Loans Cadangan kerugian penilaian 261.743 Allowance for impairment losses Bersih 14.313.617 Net 31 Desember 2011 December 31, 2011 Rupiah Mata Uang Asing Jumlah Rupiah Foreign Currency Total Lancar 10.104.148 2.276.617 12.380.765 Current Dalam perhatian khusus 622.240 - 622.240 Special Mention Kurang lancar 164.283 5.140 169.422 Substandard Diragukan 795 - 795 Doubtful Macet 124.429 101.794 226.223 Loss Jumlah Kredit 11.015.895 2.383.551 13.399.445 Total Loans Cadangan kerugian penilaian 288.126 Allowance for impairment losses Bersih 13.111.321 Net

i. Dalam laporan Batasan Maksimum Pemberian

Kredit BMPK kepada Bank Indonesia pada tanggal 31 Desember, 30 Juni 2012 dan 31 Desember 2011 tidak terdapat pemberian pinjaman Bank yang melanggarmelampaui ketentuan BMPK Bank Indonesia.

i. In the Legal Lending Limits LLL report

submitted to Bank Indonesia on December 31, 2012, June 30, 2012 and December 31, 2011, there were no bank loans in violation exceed the Bank Indonesia‟s LLL regulation.

j. Rasio kredit bermasalah - bersih pada tanggal

31 Desember 2012, 30 Juni 2012 dan 31 Desember 2011 masing-masing sebesar 0,80, 3,60 dan 1,85. Rasio kredit bermasalah - kotor pada tanggal 31 Desember 2012, 30 Juni 2012, 31 Desember 2011 masing- masing sebesar 0,85 5,40 dan 2,96.

j. The ratio of non-performing loans - net on the

date of December 31, 2012, June 30, 2012 and December 31 2011, respectively by 0.80, 3.60 and 1.85. The ratio of non- performing loans - gross on December 31, 2012, June 30, 2012 and December 31, 2011 respectively by 0.85, 5.40 and 2.96.