MANAJEMEN MODAL CAPITAL MANAGEMENT

PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK AND ITS SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands Rupiah unless otherwise stated Lampiran – 5132– Schedule 47. STANDAR AKUNTANSI BARU lanjutan

47. NEW ACCOUNTING STANDARDS continued

- PSAK 60 Revisi 2014 - Instrumen Keuangan : Pengungkapan, - PSAK 65 - Laporan Keuangan Konsolidasian, - PSAK 66 - Pengaturan Bersama, - PSAK 67 - Pengungkapan Kepentingan dalam Entitas lain, - PSAK 68 - Pengukuran Nilai Wajar, - ISAK 26 Revisi 2014 - Penilaian Kembali Derivatif Melekat. - ISAK 15: PSAK 24: Batas Aset Imbalan Pasti Persyaratannya Pendanaan Minimum dan interaksinya. - SFAS 60 Revised 2014 - Financial Instrument : Disclosures, - SFAS 65 - Consolidated Financial Statements, - SFAS 66 - Joint Arrangements, - SFAS 67 - Disclosure of Interest in Other Entities, - SFAS 68 - Fair Value Measurement, - Interpretation of SFAS 26 Revised 2014 - Reassessment of Embeded Derivative. - Interpretation of SFAS 15: SFAS 24: The Limit of Defined Benefit Asset, Minimum Funding Requirements and Their Interaction. Penerapan dini atas revisi dan standar baru di atas sebelum 1 Januari 2015 tidak diijinkan. Berdasarkan penilaian Bank, selain yang disebutkan di bawah ini, standar akuntansi baru dan revisi di atas tidak relevan dan tidak memiliki dampak signifikan terhadap laporan keuangan Bank. Early adoption of these new and revised standards prior to 1 January 2015 is not permitted. Based on the Bank’s assessment, other than standards specified below, the new standards and amendments mentioned above are irrelevant and don’t have significant impact to the financial statements of the Bank. - PSAK 24 Revisi 2013 - Imbalan Kerja, - PSAK 50 Revisi 2014 - Instrumen Keuangan : Penyajian, - PSAK 55 Revisi 2014 - Instrumen Keuangan : Pengakuan dan Pengukuran, - PSAK 60 Revisi 2014 - Instrumen Keuangan : Pengungkapan, - PSAK 68 - Pengukuran Nilai Wajar. - PSAK 46 - Revisi 2013 Pajak Pengasilan. - SFAS 24 Revised 2013 - Employee Benefits, - SFAS 50 Revised 2014 - Financial Instrument : Presentation, - SFAS 55 Revised 2014 - Financial Instrument : Recognition and Measurement, - SFAS 60 Revised 2014 - Financial Instrument : Disclosures, - SFAS 68 - Fair Value Measurement. - SFAS 46 Revised 2013 - Income Tax 48. REKLASIFIKASI AKUN 48. RECLASSIFICATION OF ACCOUNTS Beberapa akun dalam laporan keuangan konsolidasian pada tanggal 31 Desember 2013 dan 1 Januari 2013 yang telah direklasifikasi agar sesuai dengan penyajian laporan keuangan tanggal 31 Desember 2014. Rincian reklasifikasi akun-akun tersebut adalah sebagai berikut: Some accounts in the consolidated financial statements as at 31 December 2013 and 1 January 2013 have been reclassified to conform to the presentation of the financial statements as at 31 December 2014. The detail of reclassified accounts are as follows: 31 DesemberDecember 2013 Sebelum Before Reklasifikasi Reclassification Sesudah After Laporan posisi keuangan Statements of konsolidasian consolidated position Aset Assets Placements with Bank Penempatan pada Bank Indonesia and Indonesia dan bank lain 2,903,854,920 1,499,928,049 1,403,926,871 other banks Efek-efek 3,601,732,262 1,499,928,049 5,101,660,311 Marketable securities Aset tetap 195,948,821 34,748,844 230,697,665 Fixed assets Aset lain-lain - neto 48,186,636 34,748,843 13,437,793 Other assets - net Liabilitas Liabilities Obligations due Liabilitas segera 82,648,295 80,137,723 2,510,572 immediately Simpanan nasabah 15,132,256,370 979,174,636 14,153,081,734 Deposits from customers Simpanan dari bank Deposits from other lain 1,225,517,224 68,007,306 1,157,509,918 banks Akrual dan liabilitas lain- Accruals and other lain 18,573,595 80,137,723 98,711,318 liabilities PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK AND ITS SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands Rupiah unless otherwise stated Lampiran – 5133– Schedule 48. REKLASIFIKASI AKUN lanjutan

48. RECLASSIFICATION OF ACCOUNTS continued

31 DesemberDecember 2013 Sebelum Before Reklasifikasi Reclassification Sesudah After Temporary syirkah Dana syarikah temporer fund Simpanan nasabah - 979,174,637 979,174,637 Deposits from customers Simpanan dari bank Deposits from other lain - 68,007,306 68,007,306 banks Laporan laba rugi Statements of komprehensif consolidated konsolidasian comprehensive income Pendapatan bunga dan Interest and sharia syariah - bersih 388,919,846 26,344,335 415,264,181 income - net Beban umum dan General and administrative administrasi 76,396,590 26,344,335 102,740,925 expenses Laporan arus kas Statements of konsolidasian consolidated cash flows Arus kas bersih dari aktivitas Net cash flow from operasi 538,199,247 1,414,804,862 876,605,615 operating activities Arus kas bersih dari aktivitas Net cash flow from investasi 363,303,722 1,611,654,677 1,248,350,955 investing activities Effect of changes in Pengaruh perubahan kurs foreign currencies mata uang asing 2,821 2,821 - exchange rates Kas dan setara kas Cash and cash equivalent pada awal tahun 2,361,058,585 96,957,417 2,458,016,002 at beginning of year Kas dan setara kas Cash and cash equivalent pada akhir tahun 2,688,758,265 99,895,219 2,588,863,046 at ending of year 1 JanuariJanuary 2013 Sebelum Before Reklasifikasi Reclassification Sesudah After Laporan posisi keuangan Statements of konsolidasian consolidated position Aset Assets Placements with Bank Penempatan pada Bank Indonesia and Indonesia dan bank lain 1,438,491,908 96,487,842 1,342,004,066 other banks Efek-efek 3,951,593,310 96,487,842 4,048,081,152 Marketable securities Aset tetap 197,375,339 39,642,890 237,018,229 Fixed assets Aset lain-lain - neto 46,855,228 39,642,890 7,212,338 Other assets - net Liabilitas Liabilities Obligations due Liabilitas segera 48,579,457 47,208,423 1,371,034 immediately Simpanan nasabah 11,515,732,426 625,190,339 10,890,542,087 Deposits from customers Simpanan dari bank Deposits from other lain 720,449,993 23,706,855 696,743,138 banks Akrual dan liabilitas lain- Accruals and other lain 18,329,124 47,108,423 65,537,547 liabilities Temporary syirkah Dana syarikah temporer fund Simpanan nasabah - 625,190,339 625,190,339 Deposits from customers Simpanan dari bank Deposits from other lain - 23,706,855 23,706,855 banks