PENGGUNAAN ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING

PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK AND ITS SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 AND 2014 Expressed in thousands Rupiah unless otherwise stated Lampiran – 552– Schedule 4. KAS 4. CASH 2015 2014 Kas dalam khasanah 68,143,994 58,658,561 Cash in vault Kas 195,000 198,000 Cash on hand 68,338,994 58,856,561 5. GIRO PADA BANK INDONESIA 5. CURRENT ACCOUNTS WITH BANK INDONESIA 2015 2014 Rupiah 1,425,748,011 1,524,951,197 Rupiah Pada tanggal 31 Desember 2015 dan 2014, saldo giro pada Bank Indonesia termasuk giro yang berdasarkan pada prinsip perbankan Syariah Entitas Anak masing-masing adalah sebesar Rp 56.457.587 dan Rp 51.604.874. As at 31 December 2015 and 2014, current accounts with Bank Indonesia include amounts under Sharia banking principles Subsidiary of Rp 56,457,587 and Rp 51,604,874, respectively. Rasio GWM Grup pada tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut: As at 31 December 2015 and 2014, the GWM ratios of the Group are as follows: 2015 2014 Bank Umum – Konvensional Commercial Bank – Conventional Giro Wajib Minimum Primer - Rupiah 8.35 8.86 Primary Statutory Reserve - Rupiah Giro Wajib Secondary Statutory Minimum Sekunder - Rupiah 12.21 12.67 Reserve- Rupiah Giro Wajib Minimum - LFR 0.00 0.00 Primary Statutory Reserve - LFR Bank Syariah 5.00 5.01 Sharia Bank Berdasarkan Peraturan Bank Indonesia No.155PBI2013 tanggal 24 Desember 2013 tentang Giro Wajib Minimum “GWM” Bank Umum dalam Rupiah dan valuta asing bagi Bank Umum Konvensional, Bank wajib memenuhi GWM dalam Rupiah yang terdiri dari GWM Primer sebesar 8, GWM Sekunder sebesar 4 dari Dana Pihak Ketiga “DPK” dalam Rupiah dalam Rupiah dan GWM Loan to Deposit Ratio “LDR”. Selain itu, Bank juga wajib memenuhi GWM valuta asing sebesar 8 dari DPK dalam valuta asing. In accordance with the Bank Indonesia Regulation No.1515PBI2013 dated 24 December 2013 regarding Minimum Statutory Reserves “GWM” in Rupiah, the Bank should comply with minimum reserve requirement in Rupiah which consist of Primary GWM of 8, secondaryy GWM of 4 calculated from Third Party Fund “TPF” in Rupiah as well as Loan to Deposit Ratio “LDR” Staturoy Reserves. Furthermore, the Bank shall also comply with minimum reserve requirement in foreign currency of 8 from TPF in foreign currencies. Pada tanggal 25 Juni 2015, Bank Indonesia mengeluarkan peraturan No.1711PBI2015 tentang perubahan atas PBI No.1515PBI2013 tentang Giro Wajib Minimum Bank Umum dalam Rupiah dan valuta asing bagi Bank Umum Konvensional, Bank harus memenuhi GWM dalam Rupiah terdiri dari GWM Primer, GWM Sekunder dan GWM Loan to Funding Ratio LFR. PBI GWM LFR mulai berlaku pada tanggal 26 Juni 2015 dan perhitungan GWM LFR mulai berlaku 3 Augustus 2015. On 25 June 2015, Bank Indonesia issued a regulation No.1711PBI2015 concerning amendment of PBI No.1515PBI2013 regarding Statutory Reserves at Bank Indonesia for Commercial Banks in Rupiah and foreign currencies the Bank should comply with a minimum reserve requirement in Rupiah consist of Primary GWM, Secondary GWM and Loan to Funding Ratio LFR Statutory Reserves. LFR Statutory Reserves Regulation is applied effectively since 26 June 2015 and GWM LFR calculation applied starting 3 August 2015.