Surat ketetapan pajak Tax assessment letters Perubahan Tarif pajak Changes in Tax rate

Indonesian language. PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNAUDITED 31 Maret 2015 dan 31 Desember 2014 Serta periode yang berakhir pada tanggal 31 Maret 2015 dan 2014 Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED March 31, 2015 and December 31, 2014 and for the period ended March 31, 2015 and 2014 Expressed in millions of rupiah, unless otherwise stated 130 25. PAJAK PENGHASILAN lanjutan 25. INCOME TAX continued e. Perubahan Tarif pajak lanjutan e. Changes in Tax rate continued Manajemen akan terus melakukan pemantauan terkait kepastian pemenuhan persyaratan transisi ini. Manajemen berkeyakinan bahwa Bank akan memenuhi semua persyaratan untuk memperoleh fasilitas penurunan tarif pajak penghasilan untuk tahun pajak 2014. Berdasarkan surat keterangan No. DEI2015- 0235 tanggal 6 Januari 2015 dan laporan bulanan kepemilikan saham Formulir No. X.H.I-2 tanggal 5 Januari 2015 dari Biro Administrasi Efek, Datindo Entrycom atas kepemilikan saham Bank selama tahun 2014 semua kriteria di atas untuk memperoleh fasilitas penurunan tarif pajak tersebut atas laporan keuangan Bank untuk tahun yang berakhir pada tanggal 31 Desember 2014 telah terpenuhi. Management will continue to monitor the certainty of the fulfillment of the transition requirements. Management believes that the Bank will fulfill all the requirements to obtain the reduction on income tax rate facility for 2014 fiscal year. Based on Letter No. DEI2015-0235 dated January 6, 2015 and the monthly report of shares ownerships, form No. X.H.I-2 dated January, 5 2015 from the Securities Administration Agency Biro Administrasi Efek, Datindo Entrycom on the ownership of Bank‟s shares during 2014, all of the above mentioned required criteria to obtain the tax rate reduction on Bank‟s financial statements for the year ended December 31, 2014 were fulfilled by Bank. 26. BUNGA YANG MASIH HARUS DIBAYAR 26. INTEREST PAYABLE Akun ini terdiri dari: This account consists of: 31 Maret 31 Desember March 31, 2015 December 31, 2014 Jumlah nosional Jumlah nosional mata uang asing mata uang asing Notional amount Notional amount in foreign Ekuivalen in foreign Ekuivalen currencies Rupiah currencies Rupiah angka penuh Equivalent angka penuh Equivalent full amount Rupiah full amount Rupiah Rupiah Rupiah Simpanan nasabah 137.403 75.104 Deposits from customer Efek hutang yang diterbitkan 25.584 25.088 Debt securities issued Bagi hasil syariah 17.696 17.130 Sharia profit sharing Simpanan dari bank lain 2.846 3.158 Deposits from other Banks Pinjaman yang diterima 1.099 1.099 Borrowings 184.628 121.579 Mata uang asing Foreign currency Simpanan nasabah 1.771 23 2.161 27 Deposits from customer Simpanan dari bank lain - - - Deposits from other Banks 23 27 Total 184.651 121.606 Total 27. LIABILITAS LAIN-LAIN 27. OTHER LIABILITIES 31 Maret 31 Desember March 31, 2015 December 31, 2014 Jumlah nosional Jumlah nosional mata uang asing mata uang asing Notional amount Notional amount in foreign Ekuivalen in foreign Ekuivalen currencies Rupiah currencies Rupiah angka penuh Equivalent angka penuh Equivalent full amount Rupiah full amount Rupiah Rupiah Rupiah Jasa produksi 259.173 211.401 Employee bonus Penyisihan imbalan kerja Provision for employee benefits Catatan 41 141.486 144.485 Note 41 Setoran jaminan 89.141 138.418 Guarantee deposit Indonesian language. PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNAUDITED 31 Maret 2015 dan 31 Desember 2014 Serta periode yang berakhir pada tanggal 31 Maret 2015 dan 2014 Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED March 31, 2015 and December 31, 2014 and for the period ended March 31, 2015 and 2014 Expressed in millions of rupiah, unless otherwise stated 131 27. LIABILITAS LAIN-LAIN lanjutan 27. OTHER LIABILITIES continued 31 Maret 31 Desember March 31, 2015 December 31, 2014 Jumlah nosional Jumlah nosional mata uang asing mata uang asing Notional amount Notional amount in foreign Ekuivalen in foreign Ekuivalen currencies Rupiah currencies Rupiah angka penuh Equivalent angka penuh Equivalent full amount Rupiah full amount Rupiah Rupiah lanjutan Rupiah continued Dana Corporate Social Responsibility Corporate Social Responsibility Catatan 33 84.643 68.859 fund Note 33 Provisi dan komisi diterima di muka 4.357 7.118 Unearned provisions and commision Penghargaan kerja 22.955 4.666 Gratuity Biaya yang masih harus dibayar 26 26 Accrued expense Lain-lain 876.225 181.555 Others 1.478.006 756.528 Mata uang asing Foreign currency Setoran jaminan Guarantee deposits Dolar Amerika Serikat 416.987 5.451 517.396 6.408 United States Dollar Dolar Australia - - 4.367 44 Australian Dollar Euro Eropa - - 58 1 European Euro Provisi dan komisi diterima di muka Unearned provisions and commission Dolar Amerika Serikat 194.047 2.537 166.919 2.067 United States Dollar Dolar Australia - - 367 4 Australian Dollar Euro Eropa - - 76 1 European Euro Lain-lain Others Dolar Amerika Serikat 50.000 654 94.282 1.168 United States Dollar 8.642 9.693 Total 1.486.648 766.221 Total Lainnya terutama terdiri dari tagihan dana setoran modal dan rekening titipan, rekening dalam penyelesaian, titipan THR, dan titipan insentif prestasi kerja. Others mainly consist of receivables from additional capital and entrusted account, accounts in process, religious holiday allowance, and entrusted work achivement incentive. 28. DANA SYIRKAH TEMPORER 28. TEMPORARY SYIRKAH FUNDS a. Berdasarkan jenis dan mata uang a. By type and currency 31 Maret 31 Desember March 31, 2015 December 31, 2014 Pihak-pihak berelasi Related parties Rupiah Rupiah Bukan bank Non - bank Giro Mudharabah 10 10 Mudharabah current account Tabungan Mudharabah 15.859 3.105 Mudharabah savings Deposito Mudharabah 2.142 1.932 Mudharabah time deposit 18.011 5.047 Pihak ketiga Third parties Rupiah Rupiah Bukan bank Non - bank Giro Mudharabah 142.385 148.075 Mudharabah current account Tabungan Mudharabah 357.669 366.963 Mudharabah savings Deposito Mudharabah 4.003.357 3.733.056 Mudharabah time deposit 4.503.411 4.248.094