PERTIMBANGAN DAN ESTIMASI AKUNTANSI YANG PENTING lanjutan

CATATAN ATAS LAPORAN KEUANGAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012 dan 2011 serta Enam Bulan yang Berakhir pada Tanggal 30 Juni 2012 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK ARTHA GRAHA INTERNASIONAL Tbk NOTES TO THE FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 and Six Months Ended June 30, 2012 Expressed in million Rupiah, unless otherwise stated 62 6. GIRO PADA BANK LAIN lanjutan 6. CURRENT ACCOUNTS WITH OTHER BANKS continued a. Berdasarkan mata uang dan bank lanjutan

a. By currency and bank continued

31 Desember 2012 December 2012 30 Juni 2012 June 2012 31 Desember 2011 December 2011 Dolar Singapura Singapore Dollar Standard Chartered Bank, Singapura 3.240 32 2.047 Standard Chartered Bank, Singapura United Overseas Bank Ltd., Singapura 93 217 74 United Overseas Bank Ltd., Singapura 3.333 249 2.121 Dolar Australia Australian Dollar ANZ Bank, Melbourne 1941 2.968 1.191 ANZ Bank, Melbourne Euro Eropa European Euro Standard Chartered Bank, Jerman 578 693 - Standard Chartered Bank, Germany Indover Bank, Amsterdam 345 460 457 Indover Bank, Amsterdam Citibank, N.A., London - - 572 Citibank, N.A., London 923 1.153 1.029 Poundsterling Inggris British Poundsterling Standard Chartered Bank, London 555 772 300 Standard Chartered Bank, London Yen Jepang Japanese Yen Sumitomo Mitsui Banking Corporation, Tokyo 200 223 169 Sumitomo Mitsui Banking Corporation, Tokyo Dolar Hong Kong Hong Kong Dollar Standard Chartered Bank, Hong Kong 166 215 162 Standard Chartered Bank, Hong Kong Yuan China China Yuan Bank of China, Jakarta 155 148 - Bank of China, Jakarta Jumlah 530.645 209.740 276.898 Total Penyisihan kerugian penurunan nilai 345 460 457 Jumlah - Bersih 530.300 209.280 276.441 Total - Net

b. Perubahan penyisihan kerugian penurunan nilai

b. Movements in allowance for impairment losses

31 Desember 2012 December 31, 2012 30 Juni 2012 June 30, 2012 31 Desember 2011 December 31, 2011 Rupiah Rupiah Saldo awal - - - Balance at beginning Dampak atas penerapan awal PSAK 5055 Revisi 2006 - - - Effect of first adoption of PSAK 5055 Revised 2006 Saldo akhir – Rupiah - - - Balance at end - Rupiah Mata uang asing Foreign currency Saldo awal 457 457 - Balance at beginning Penyisihan periode berjalan Catatan 38 - - 457 Provision reversal during the year Note 38 Pemulihan periode berjalan 147 Reversal during the period Selisih kurs karena penjabaran mata uang asing 35 3 - Exchange differences from translation of foreign currency Saldo Akhir - Mata Uang Asing 345 460 457 Ending Balance– Foreign Currencies Jumlah 345 460 457 Total