WESEL BILLS AND OTHER RECEIVABLES continued TAGIHAN AKSEPTASI ACCEPTANCES RECEIVABLE TAGIHAN AKSEPTASI lanjutan ACCEPTANCES RECEIVABLE continued

508 2012฀Annual฀Report฀•฀ BNI PT BANK NEGARA INDONESIA PERSERO Tbk DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in millions of Rupiah, unless otherwise stated

9. WESEL

EKSPOR DAN TAGIHAN LAINNYA lanjutan

9. BILLS AND OTHER RECEIVABLES continued

d. Cadangan kerugian penurunan nilai

d. Allowance for impairment losses

Perubahan cadangan kerugian penurunan nilai adalah sebagai berikut: The movements in the allowance for impairment losses are as follows: 2012 2011 Saldo awal 19,021 19,422 Beginning balance Penyisihan selama Provision during the tahun berjalan 30,136 13,923 year Pembalikan selama tahun berjalan Reversal during the year including termasuk penyesuaian karena foreign exchange translation penjabaran mata uang asing 46,345 14,324 adjustment Saldo akhir 2,812 19,021 Ending balance Manajemen berpendapat bahwa jumlah cadangan kerugian penurunan nilai yang dibentuk tersebut telah memadai. Management believes that the above allowance for impairment losses is adequate .

e. Tingkat suku bunga per tahun

e. Annual interest rates

Dolar Amerika Serikat United States Dolar Singapura Rupiah Dollar Euro Singapore Dollar 2012 7.29 - 8.29 1.30 - 5.51 - - 2012 2011 8.29 - 12.00 1.03 - 5.83 3.80 - 4.55 2.00 - 3.50 2011 10. TAGIHAN AKSEPTASI 10. ACCEPTANCES RECEIVABLE

a. Berdasarkan mata uang

a. By currency

2012 2011 Rupiah Rupiah Debitur non-bank 718,859 460,050 Non-bank debtors Bank - 1,151 Banks 718,859 461,201 Mata uang asing Foreign currencies Debitur non-bank 4,545,080 5,825,272 Non-bank debtors Bank 4,907,636 1,619,512 Banks 9,452,716 7,444,784 Total 10,171,575 7,905,985 Total Cadangan kerugian Allowance for penurunan nilai 94,421 83,676 impairment losses Neto 10,077,154 7,822,309 Net 509 Laporan฀Tahunan฀2012฀•฀ BNI PT BANK NEGARA INDONESIA PERSERO Tbk DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in millions of Rupiah, unless otherwise stated 10. TAGIHAN AKSEPTASI lanjutan 10. ACCEPTANCES RECEIVABLE continued

a. Berdasarkan mata uang lanjutan

a. By currency continued

Perincian tagihan akseptasi berdasarkan mata uang adalah sebagai berikut: Acceptances receivable based currencies are as follows: 2012 2011 Rupiah Mata uang asing Dolar Amerika Serikat Euro Yen Jepang Pound Sterling Inggris 718,859 9,093,490 284,765 53,046 21,415 461,201 7,326,036 92,789 25,753 206 Rupiah Foreign currencies United States Dollar Euro Japanese Yen Great Britain Pound Sterling 9,452,716 7,444,784 Total Penyisihan kerugian penurunan nilai 10,171,575 94,421 7,905,985 83,676 Total Allowance for impairment losses Neto 10,077,154 7,822,309 Net

b. Berdasarkan hubungan

b. By relationship

2012 2011 Pihak ketiga Rupiah Debitur non-bank Bank 718,859 - 460,050 1,151 Third parties Rupiah Non-bank debtors Banks 718,859 461,201 Mata uang asing Debitur non-bank Bank 4,545,080 4,907,636 5,825,272 1,619,512 Foreign currencies Non-bank debtors Banks 9,452,716 7,444,784 Total Cadangan kerugian penurunan nilai 10,171,575 94,421 7,905,985 83,676 Total Allowance for impairment losses Neto 10,077,154 7,822,309 Net

c. Berdasarkan kolektibilitas Bank Indonesia

c. By Bank Indonesia collectibility

2012 2011 Pokok Principal Cadangan kerugian penurunan nilai Allowance for impairment losses Pokok Principal Cadangan kerugian penurunan nilai Allowance for impairment losses Lancar 10,145,925 91,064 7,794,333 77,943 Pass Dalam perhatian khusus 25,650 3,357 110,152 5,508 Special mention Kurang lancar - - 1,500 225 Substandard 10,171,575 94,421 7,905,985 83,676 510 2012฀Annual฀Report฀•฀ BNI PT BANK NEGARA INDONESIA PERSERO Tbk DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in millions of Rupiah, unless otherwise stated 10. TAGIHAN AKSEPTASI lanjutan 10. ACCEPTANCES RECEIVABLE continued