MARKETABLE SECURITIES Fund Borrowings
PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2009, 2008 AND 2007
Expressed in millions of Rupiah, unless otherwise stated
Appendix 535 6.
MARKETABLE SECURITIES continued
b. By Type, Currency and Collectibility continued:
2007
Cost Unamortised
Unrealised Fair ValueBook Value
Nominal Discounts
Gains Value
Premiums Losses
Current Substandard
Loss Total
Rupiah: Trading
Certificates of Bank Indonesia 22,780,819
- 73,209
22,854,028 -
- 22,854,028
Bonds 252,122
- 5,247
257,091 -
278 257,369
Shares 16,782
- 1,974
14,808 -
- 14,808
Investments in mutual fund units 13,532
- 1,152
14,684 -
- 14,684
Medium-Term Notes 3,900
- -
3,900 -
- 3,900
23,067,155 -
77,634 23,144,511
- 278
23,144,789 Available for sale
Sharia Certificates of Bank Indonesia 670,000
- -
670,000 -
- 670,000
Bonds 439,975
- 1,836
441,811 -
- 441,811
Investments in mutual fund units 32,843
- -
32,843 -
- 32,843
Medium-Term Notes 30,000
- -
30,000 -
- 30,000
Sharia mutual fund 6,000
- -
6,000 -
- 6,000
1,178,818 -
1,836 1,180,654
- -
1,180,654 Held to maturity
Mandatory convertible bonds 1,018,809
- -
- - 1,018,809
1,018,809 Sharia Corporate bonds
787,200 10,840
- 776,360
- -
776,360 Export bills
283,934 -
- 283,934
- -
283,934 Negotiable Certificates of Deposit
315 -
- 315
- -
315 2,090,258
10,840 -
1,060,609 - 1,018,809
2,079,418 Total Rupiah
26,336,231 10,840
79,470 25,385,774
- 1,019,087 26,404,861
Foreign currencies: Trading
Bonds 37,347
- -
37,347 -
- 37,347
Available for sale Export bills
118,356 -
- 118,356
- -
118,356 Floating rate notes
66,004 -
728 65,276
- -
65,276 Treasury bills
39,108 -
5 39,103
- -
39,103 Bonds
27,917 -
636 27,281
- -
27,281 Promissory notes
16,794 -
1,756 18,550
- -
18,550 268,179
- 387
268,566 -
- 268,566
Held to maturity Export bills
1,309,000 -
- 1,249,385
7,403 52,212
1,309,000 Bonds
206,646 2,335
- 208,981
- -
208,981 Floating rate notes
103,323 2
- 103,321
- -
103,321 Treasury bills
99,300 326
- 98,974
- -
98,974 1,718,269
2,007 -
1,660,661 7,403
52,212 1,720,276
Total Foreign currencies 2,023,795
2,007 387
1,966,574 7,403
52,212 2,026,189
Total 28,360,026
8,833 79,857
27,352,348 7,403 1,071,299
28,431,050 Less: Allowance for possible losses
42,088 1,110 1,071,299
1,114,497
Net 27,310,260
6,293 -
27,316,553
Held to maturity securities are stated at nominal value. Held to maturity securities are stated at book value.
PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2009, 2008 AND 2007
Expressed in millions of Rupiah, unless otherwise stated
Appendix 536 6.
MARKETABLE SECURITIES continued
c. By Remaining Period to Maturity:
2009 2008
2007
Rupiah: No maturity date
188,712 398,599
69,472 1 year
15,311,068 21,670,357
25,008,786 ≥ 1 5 years
1,350,050 843,722
856,687 ≥ 5 ≤ 10 years
170,213 502,278
401,286 Total Rupiah
17,020,043 23,414,956
26,336,231 Foreign currencies:
1 year 886,427
723,870 1,704,920
≥ 1 5 years 120,708
455,249 281,528
≥ 5 ≤ 10 years 141,236
76,285 37,347
Total Foreign currencies 1,148,371
1,255,404 2,023,795
Total 18,168,414
24,670,360 28,360,026
Less: Unamortised discounts
42,211 41,724
8,833 Unrealised gain on increase in fair value of securities
80,681 40,257
79,857 Allowance for possible losses
53,492 44,046
1,114,497 18,153,392
24,624,847 27,316,553
d. By Issuer:
2009 2008
2007
Government and Bank Indonesia 15,252,972
21,372,525 23,755,813
Corporate 2,052,685
2,439,364 2,696,719
Banks 862,757
858,471 1,907,494
Total 18,168,414
24,670,360 28,360,026
Less: Unamortised discounts
42,211 41,724
8,833 Unrealised gain on increase in fair value of securities
80,681 40,257
79,857 Allowance for possible losses
53,492 44,046
1,114,497 18,153,392
24,624,847 27,316,553
PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2009, 2008 AND 2007
Expressed in millions of Rupiah, unless otherwise stated
Appendix 537 6.
MARKETABLE SECURITIES continued
e. Details of Bonds by Rating:
Rating Fair ValueBook Value
Rating Agencies
2009 2008
2007 2009
2008 2007
Rupiah Trading
Bonds Pefindo
idD – idAA+ idD – idAA+
1,615,969 59,690
257,369 Fitch Ratings
PT Sarana Multigriya Finansial Indonesia
AAidn -
- 49,750
- -
1,665,719 59,690
257,369
Available for sale
Sharia mutual fund -
- -
- 9,854
8,765 6,000
Bonds PT Indosat Persero Tbk.
Pefindo -
- idAA+
- -
180,298 PT Indofood Sukses Makmur Tbk.
Pefindo -
- idAA+
- -
149,940 idA -
Others Pefindo
- -
idAA+ -
- 111,573
9,854 8,765
447,811
Held to maturity
idBB – Baa3.id –
idBBB- – Sharia Corporate Bonds
Various idAA+
idAA+ idAA+
970,741 986,121
776,360 Bonds
PT Indosat Persero Tbk. Pefindo
idAA+ idAA+
- 218,410
215,822 -
PT Indofood Sukses Makmur Tbk. Pefindo
idAA+ idAA+
- 187,356
181,500 -
idBB – idA -
Others Pefindo
idAA- idAA+
- 140,255
148,890 -
Mandatory convertible bonds -
- -
- -
1,018,809 1,516,762
1,532,333 1,795,169
Total Rupiah 3,192,335
1,600,788 2,500,349
Foreign currencies Trading
Bonds Various
- -
BB- -
- 37,347
Available for sale BBB+ –
Baa1 – Bonds
Various A-
A- A2
47,664 80,329
27,281
Held to maturity Ba3 –
Bonds Various
BB- – A AA-
Ba3 208,358
351,140 208,981
Total Foreign currencies 256,022
431,469 273,609
Information on rating of bonds were obtained from Bloomberg, which is based on ratings issued by the rating agencies, such as Pemeringkat Efek Indonesia, Standard and Poor’s, Moody’s and Fitch Ratings.
Held to maturity securities are stated at book value. As at 31 Desember 2009, the bonds with trading classification mainly compris e of treasury bills Surat Perbendaharaan Negara which
has no rating . Including PT Arpeni Pratama Ocean Line Tbk.’s bonds which subsequently rated to idCCC by Pefindo on 14 January 2010.
f. Average Interest Rate yield per Annum:
2009 2008
2007
Rupiah 7.12
10.01 7.76
Foreign currencies 5.05
10.38 8.73
PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2009, 2008 AND 2007
Expressed in millions of Rupiah, unless otherwise stated
Appendix 538 6.
MARKETABLE SECURITIES continued
g. Movements of Allowance for Possible Losses on Marketable Securities:
2009 2008
2007
Balance at beginning of year 44,046
1,114,497 1,145,838
Reversal during the year Note 37 39,295
58,416 22,773
Write-off -
1,018,809 -
Recoveries 50,940
- -
Others 2,199
6,774 8,568
Balance at end of year 53,492
44,046 1,114,497
Includes effect of foreign exchange translation.
Management believes that the allowance for possible losses on marketable securities is adequate. Based on the letter of Bank Indonesia No. 10177DpGDPNP dated 9 October 2008, regarding
Determination of Fair Value and Reclassification of Government Debenture Debt SUN, on 19 December 2008 the Bank has reclassified trading and available for sale marketable securities with
nominal amount of Rp147,000 and Rp434,000, respectively to held to maturity marketable securities. The fair value of trading and available for sale marketable securities before reclassification amounted to
Rp142,772 and Rp433,975, respectively, and the fair value of trading and available for sale marketable securities at the time of reclassification amounted to Rp138,210 and Rp407,590, respectively. The
unrealised losses of the reclassified available for sale marketable securities at the time of the reclassification are recorded as part of unrealised loss from available for sale marketable securities and
Government Bonds – net of deferred tax in equity section and will be amortised and charged into consolidated statements of income until the maturity of the marketable securities.