Subsidiary INFORMASI UMUM lanjutan

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 – 58– Schedule 1. INFORMASI UMUM lanjutan 1. GENERAL INFORMATION continued d. Dewan Komisaris dan Direksi, Komite dan Karyawan

d. Boards of Commissioners and Directors, Committee and Employees

Pembentukan Komite Audit Bank telah sesuai dengan Peraturan Bank Indonesia PBI No. 814PBI2006 tanggal 5 Oktober 2006 dan Peraturan Badan Pengawas Pasar Modal dan Lembaga Keuangan Bapepam-LK No. IX.I.5 tanggal 24 September 2014lampiran Keputusan Ketua Bapepam LK No. Kep- 643BL2012 tanggal 7 Desember 2012. Establishment of the Bank’s Audit Committee is in compliance with the requirements of Bank Indonesia Regulation PBI No. 814PBI2006 dated 5 October 2006 and the Capital Market and Financial Institution Supervisory Agency Bapepam-LK regulation No. IX.I.5 dated 24 September 2014 which attachment the Decree of Bapepam LK No. Kep-643BL2012 dated 7 December 2012. Susunan Komite Pemantau Risiko pada tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut: The composition of the Risk Monitoring Committee as at 31 December 2015 and 2014 are as follows: 2015 2014 Ketua Zaenal Abidin Zaenal Abidin Chairman Anggota Oliver Simorangkir - Member Anggota Tonny Setiadi Tonny Setiadi Member Retno Dwijanti Retno Dwijanti Anggota Widaningsih Widaningsih Member Efektif tanggal 13 Juli 2015 Effective on 13 July 2015 Susunan Komite Nominasi dan Remunerasi pada tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut: The composition of the Nomination and Remuneration Committee as at 31 December 2015 and 2014 are as follows: 2015 2014 Gunawan Gunawan Ketua Tenggarahardja Tenggarahardja Chairman Anggota Suzanna Tanojo Suzanna Tanojo Member Anggota Syahda Chandra Syahda Chandra Member Sekretaris Perusahaan dan Kepala Internal Audit pada tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut: The Corporate Secretary and Internal Audit Head as at 31 December 2015 and 2014 are as follows: 2015 2014 Sekretaris Perusahaan Ruly Dwi Rahayu Ruly Dwi Rahayu Corporate Secretary Kepala Internal Audit Teguh Sukaryanto Djoko Soendjojo Internal Audit Head Efektif tanggal 6 Juli 2015 Effective on 6 July 2015 Pada tanggal 31 Desember 2015 dan 2014, Bank memiliki karyawan masing-masing sejumlah 1.415 dan 1.609 karyawan tidak diaudit. As at 31 December 2015 and 2014, Bank have 1,415 and 1,609 employees, respectively unaudited. 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 – 59– Schedule 2. KEBIJAKAN AKUNTANSI 2. ACCOUNTING POLICIES Laporan keuangan konsolidasian PT Bank Victoria International Tbk dan Entitas Anak “the Group” disusun oleh Direksi dan diselesaikan pada tanggal 29 Maret 2015. The consolidated financial statements of PT Bank Victoria I nternational Tbk and its subsidiary “the Group” are prepared by the Board of Directors and completed on 29 March 2015. Kebijakan akuntansi utama yang diterapkan dalam penyusunan laporan keuangan konsolidasian adalah seperti dijabarkan di bawah ini: The principal accounting policies adopted in preparing the consolidated financial statements are set out below:

a. Dasar penyusunan

laporan keuangan konsolidasian a. Basis of preparation of the consolidated financial statements Laporan keuangan konsolidasian pada tanggal 31 Desember 2015 dan 2014, disusun sesuai dengan Standar Akuntansi Keuangan di Indonesia yang dikeluarkan oleh Ikatan Akuntan Indonesia. The consolidated financial statements as at 31 December 2015 and 2014 were prepared in accordance with Indonesian Financial Accounting Standards issued by the Indonesian Institute of Accountants. Laporan keuangan konsolidasian juga disusun sesuai dengan Keputusan Ketua Bapepam-LK sekarang Otoritas Jasa Keuangan atau OJK No. KEP-347BL2012 tanggal 25 Juni 2012 yang merupakan perubahan terakhir atas Keputusan Ketua Bapepam-LK No. KEP 554BL2010 tanggal 30 Desember 2010 dan Keputusan Ketua Bapepam-LK No. KEP- 06PM2000 tanggal 13 Maret 2000 yaitu Peraturan No. VIII.G.7 tentang “Pedoman Penyajian Laporan Keuangan” serta Surat Edaran Ketua Bapepam-LK No. SE-02BL2008 tentang “Pedoman Penyajian dan Pengungkapan Laporan Keuangan Emiten atau Perusahaan Publik Industri Pertambangan Umu m, Minyak dan Gas Bumi, dan Perbankan” tanggal 31 Januari 2008. The consolidated financial statements have been also prepared in accordance with the Decree of Bapepam-LK now Financial Services Authority or OJK No. KEP- 347BL2012 dated 25 June 2012 which is the latest change of the Decree of the Bapepam- LK No. KEP 554BL2010 dated 30 December 2010 and the Decree of the Bapepam-LK No. KEP-06PM2000 dated 13 March 2000 on Regulation No. VIII.G.7 regard ing “Financial Statements Presentation Guidelines” and Circular Letter of Chairman of the Bapepam-LK No. SE- 02BL2008 regarding “Guidelines for Financial Statements Preparation and Presentation of Public Company in General Mining, Oil and Gas Industry and Banking Industry” dated 31 January 2008. Laporan keuangan konsolidasian disusun berdasarkan harga perolehan kecuali untuk aset keuangan yang diklasifikasikan dalam kelompok tersedia untuk dijual, aset dan liabilitas keuangan yang diukur pada nilai wajar melalui laba rugi. Laporan keuangan konsolidasian disusun berdasarkan akuntansi berbasis akrual, kecuali laporan arus kas. The consolidated financial statements have been prepared under the historical cost convention, except for financial assets classified as available-for-sale, financial assets and liabilities held at fair value through profit and loss. The consolidated financial statements are prepared under the accrual basis of accounting, except for the statement of cash flows.