KUASI-REORGANISASI QUASI-REORGANIZATION Informasi Prospektus

NOTES TO FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2013 AND 2012 AND THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010 AND JANUARY 1, 2010DECEMBER 31, 2009 Continued b. Aset tetap dinilai berdasarkan laporan penilai independen Samsul Hadi, Wahyono Adi, Hendra Gunawan dan rekan No. PP.B.SAH- 02.008.09R tanggal 15 Januari 2010. Penilaian kembali tersebut menggunakan pendekatan nilai pasar wajar. Berdasarkan penilaian tersebut terjadi kenaikan nilai wajar aset tetap – bersih pada tanggal 30 Juni 2009 sebesar Rp 2.137.725 ribu dan dibukukan sebagai “Selisih Penilaian Kembali Aset dan Liabilitas” yang dicatat dalam komponen ekuitas di laporan posisi keuangan. b. Premises and equipment are assessed by an independent appraisal report of Samsul Hadi, Wahyono Adi, Hendra Gunawan dan rekan No. PP.B.SAH-02.008.09R dated January 15, 2010. The revaluation using market value approach. Based on the assessment, an increase occurs in the fair value of premises and equipment - net as of June 30, 2009 amounted to Rp 2,137,725 thousand and recorded as Revaluation Assets and Liabilities in the equity components in the statement of financial position. Aset dan liabilitas lainnya tidak dinilai kembali karena bersifat jangka pendek dimana nilai tercatatnya mendekati nilai wajar. Other asset and liabilities are not revalued because of their short-term maturities where the carrying amount approximate their fair value. Selisih penilaian kembali aset tersebut di atas sejumlah Rp 4.487.995 ribu sebelum kuasi- reorganisasi, tidak mencukupi untuk mengeliminasi defisit sebesar Rp 20.226.576 ribu. Revaluation increment on assets amounted Rp 4,487,995 thousand before the quasi- reorganization, it is not sufficient to eliminate the deficit of Rp 20,226,576 thousand. Seperti yang diatur dalam PSAK No. 51 Revisi 2003, defisit dapat dieliminasi dengan selisih penilaian aset dan liabilitas. Jika jumlah saldo tersebut masih belum mencukupi, maka modal saham digunakan untuk mengeliminasi defisit yang tersisa. As set in PSAK No. 51 Revised 2003, the deficit can be eliminated by the revaluation of assets and liabilities. If the balance amount is still not sufficient, then the capital stock is used to eliminate the remaining deficit. Agar Bank dapat menggunakan modal sahamnya untuk mengeliminasi defisit yang tersisa, Bank harus mereklasifikasi sebagian modal sahamnya menjadi tambahan modal disetor. Reklasifikasi ini dilakukan melalui penurunan nilai nominal saham tanpa mengurangi jumlah saham yang beredar. In order the Bank to use its capital to eliminate the remaining deficit, the Bank had to reclassify some of the capital stock to additional paid-in capital. This reclassification is done through a reduction in par value shares without reducing the number of shares outstanding. Berdasarkan Akta Pernyataan Keputusan Rapat Umum Luar Biasa Pemegang Saham No. 57 tanggal 19 Januari 2010 dari Sutjipto S.H., M.kn, notaris di Jakarta, para pemegang saham Bank telah menyetujui pelaksanaan kuasi-reorganisasi pada tanggal 30 Juni 2009 dan penurunan modal saham. Based on the Deed of the Extraordinary General Meeting of Shareholders No. 57 dated January 19, 2010 from Sutjipto SH, M.kn, notary in Jakarta, the Bank’s shareholders has approved the implementation of the quasi-reorganization on June 30, 2009 and a decrease in share capital. Pada tanggal 30 Juni 2009, saldo selisih penilaian aset dan liabilitas sebesar Rp 4.487.995 ribu dan tambahan modal disetor dari penurunan modal sebesar Rp 15.738.581 ribu telah dieliminasi dengan defisit dalam rangka kuasi-reorganisasi. On June 30, 2009, the balance of revaluation of assets and liabilities amounting to Rp 4,487,995 thousand and additional paid-in capital from capital reduction amounting to Rp 15,738,581 thousand were eliminated deficits in the quasi- reorganization. 245 NOTES TO FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2013 AND 2012 AND THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010 AND JANUARY 1, 2010DECEMBER 31, 2009 Continued 36. TRANSAKSI NON KAS 36. NON-CASH TRANSACTIONS Bank melakukan transaksi pendanaan yang tidak mempengaruhi kas dan setara kas dan tidak termasuk dalam laporan arus kas dengan rincian sebagai berikut: The Bank entered into the non-cash financing activities which is not reflected in the statements of cash flows with detail as follows: 2013 Enam Bulan Six months Rp000 Kenaikan modal ditempatkan Increase in issued and dan disetor penuh melalui: paid-up capital through: Kapitalisasi laba ditahan sampai Capitalization of retained earnings dengan tahun buku 2012 until fiscal year 2012 menjadi dividen saham 34.741.831 to the stock dividend Kapitalisasi tambahan modal disetor Capitalization of additional menjadi saham bonus 2.741.419 paid-in capital to bonus shares Jumlah 37.483.250 Total

37. KLASIFIKASI DAN NILAI WAJAR ATAS ASET DAN LIABILITAS KEUANGAN

37. CLASSIFICATION AND FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES

Tabel dibawah ini menunjukan nilai tercatat dan nilai wajar dari aset dan liabilitas keuangan. The following table summarises the carrying amounts and fair values of those financial assets and liabilities. Catatan Nilai tercatat Nilai wajar Nilai tercatat Nilai wajar Notes Carry ing amount Fair v alue Carry ing amount Fair v alue Rp000 Rp000 Rp000 Rp000 Aset keuangan Financial assets Pinjaman y ang diberikan dan piutang Loan and receiv able Kas 3.701.078 3.701.078 2.562.029 2.562.029 Cash Giro pada bank lain 6 185.231 185.231 54.602 54.602 Demand deposits with other banks Piutang Murabahah 9 1.239.628.700 1.247.489.835 770.027.227 770.966.483 Murabahah receiv ables Aset lain-lain 13 3.160.008 3.160.008 3.359.178 3.359.178 Other assets Jumlah Aset Keuangan 1.246.675.017 1.254.536.152 776.003.036 776.942.292 Total Financial Assets Liabilitas keuangan Financial liabilities Biay a perolehan diamortisasi Amortized cost Liabilitas segera 1.091.502 1.091.502 668.512 668.512 Liabilities pay able immediately 30 JuniJune 30, 2013 31 DesemberDecember 31, 2012 38. MANAJEMEN RISIKO 38. RISK MANAGEMENT Kerangka Manajemen Risiko Risk Management Framework Risiko adalah potensi kerugian akibat terjadinya suatu peristiwa events tertentu. Manajemen risiko adalah serangkaian metodologi dan prosedur yang digunakan untuk mengidentifikasi, mengukur, memantau dan mengendalikan risiko yang timbul dari seluruh kegiatan usaha Bank. Risk is the potential loss due to the occurrence of a certain event events. Risk management is a set of methodologies and procedures used to identify, measure, monitor and control the risks arising from the Bank’s business activities. Penerapan manajemen risiko tidak hanya bertujuan untuk mencegah potensi kerugian akibat terjadinya suatu peristiwa tertentu, namun proses tersebut harus tetap mendukung kegiatan bisnis Bank. Risk management implementation is not only aimed at preventing potential losses due to the occurrence of a particular event; the process must continuously support the Bank’s business activities. 246 NOTES TO FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2013 AND 2012 AND THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010 AND JANUARY 1, 2010DECEMBER 31, 2009 Continued Proses identifikasi risiko antara lain didasarkan pada pengalaman Bank maupun bank-bank lain dan menganalisa proses bisnis suatu produk atau aktivitas. Untuk mengukur risiko, Bank menggunakan pendekatan kualitatif maupun kuantitatif yang disesuaikan dengan tujuan usaha, kompleksitas usaha dan kemampuan Bank. Risk identification processes are based on the experience of the Bank or other banks and analyze the business processes of a product or activity. To measure risk, the Bank uses both qualitative and quantitative approaches that are adapted to the business objectives, business complexity and the ability of the Bank. Bank tetap mempertahankan eksposur risiko sesuai dengan kebijakan dan prosedur internal Bank serta ketentuan lain yang berlaku dan evaluasi terhadap eksposur risiko dilakukan dengan cara pemantauan dan pelaporan risiko yang bersifat material atau yang berdampak kepada kondisi permodalan Bank, yang antara lain didasarkan atas penilaian potensi risiko dengan menggunakan historical trend. The Bank maintains risk exposure in accordance with the Banks internal policies and procedures and other applicable provisions and the evaluation of risk exposure is done by monitoring and reporting of risks that are material or that affect the condition of the Bank’s capital, based among other matters on the assessment of the potential risks by using historical trends. Risiko Kredit Credit Risk Risiko kredit adalah risiko akibat kegagalan nasabah atau pihak lain dalam memenuhi kewajiban kepada Bank sesuai dengan perjanjian yang disepakati. Credit risk is a risk caused by the failure of customers or other parties to meet their obligations to the Bank in accordance with the agreed arrangements. Tujuan utama manajemen risiko kredit adalah untuk memastikan bahwa aktivitas pembiayaan Bank khususnya tidak terekspos pada risiko kredit yang dapat menimbulkan kerugian Bank, mengingat secara umum eksposur risiko kredit merupakan salah satu eksposur risiko utama sehingga kemampuan untuk mengidentifikasi, mengukur, memantau dan mengendalikan risiko kredit menjadi sangat penting. The main purpose of Credit Risk Management is to ensure that the Banks financing activities in particular are not exposed to credit risk that could cause the Bank to incur losses. Bearing in mind that generally credit risk exposure is one of the main risks of exposures, the ability to identify, measure, monitor and control credit risk is very important. Proses persetujuan pembiayaan dimulai dengan melakukan seleksi awal utamanya terkait dengan pemilihan sektor usaha yang menjadi target Bank, melakukan review komprehensif pembiayaan, filterisasi dan seleksi dengan menggunakan perangkat Risk Acceptance Criteria RAC, proses pengendalian risiko kredit juga dilakukan melalui pra komite dan mekanisme review Komite Pembiayaan yang melibatkan Unit Kerja Bisnis, Review Pembiayaan, Unit Kerja Manajemen Risiko dan Support Pembiayaan. Komite Pembiayaan secara independen mengevaluasi proposal pembiayaan guna memastikan kualitas dan kemampuan calon nasabah, serta upaya mitigasi risikonya. The financing approval process begins with the initial selection, mainly related to the selection of the Bank’s target business sectors, undertaking a comprehensive review of financing, filtering and selection using the Risk Acceptance Criteria RAC; the credit risk control process is also done through a pre Committee and the Financing Committee’s review mechanism involving Business Work Units, Financing Review, Risk Management Work Unit and Support Funding. The Financing Committee independently evaluates financing proposals to ensure the quality and ability of prospective customers, and risk mitigation efforts. 247