Transaksi dan Saldo Mata Uang Asing Transaction and Balance in Foreign

BRISyariah Laporan Tahunan 2015 216 The original financial statements included herein are in the Indonesian language. PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended Expressed in millions of Rupiah, unless otherwise stated 44

2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

x. Perubahan kebijakan akuntansi dan pengungkapan lanjutan

x. Changes in accounting policies and disclosures continued

Bank telah menerapkan standar akuntansi pada tanggal 1 Januari 2015, yang dianggap relevan dengan laporan keuangan Bank, yaitu lanjutan: The Bank adopted the revised accounting standard on January 1, 2015, which is considered relevant to the Bank’s financial statements, as follows continued: - PSAK No. 60 Revisi 2014, ”Instrumen Keuangan: Pengungkapan”, yang diadopsi dari IFRS 7. PSAK ini, antara lain, menambah pengaturan pengungkapan saling hapus dengan informasi kuantitatif dan kualitatif, serta pengungkapan mengenai pengalihan instrumen keuangan. - SFAS No. 60 Revised 2014, “Financial Instruments: Disclosures”, which was adopted from IFRS 7. This SFAS, among other, provides additional offset disclosures stipulation with quantitative and qualitative information, and transfers of financial instruments disclosures. - PSAK No. 68, ”Pengukuran Nilai Wajar”, yang diadopsi dari IFRS 13, memberikan panduan tentang bagaimana pengukuran nilai wajar ketika nilai wajar disyaratkan atau diizinkan. - SFAS No. 68, ”Fair Value Measurement”, which was adopted from IFRS 13, provides guidance on how to determine fair value when it was required or permitted. Dampak terhadap laporan keuangan atas penerapan standar akuntansi tersebut di atas telah diungkapkan dalam catatan laporan keuangan yang relevan. The impact on the financial statements of the adoption of the accounting standards mentioned above has been disclosed in the relevant notes to the financial statements.

3. GIRO DAN PENEMPATAN PADA BANK INDONESIA

3. CURRENT ACCOUNTS AND PLACEMENTS WITH BANK INDONESIA

a. Berdasarkan mata uang: a . By currencies: 31 Desember 2015 31 Desember 2014 December 31, 2015 December 31, 2014 Jumlah nosional Jumlah nosional Mata uang asing Mata uang asing Notional amount Notional amount Foreign currency Ekuivalen Foreign currency Ekuivalen Dalam nilai penuh Equivalent Dalam nilai penuh Equivalent In full amount Rupiah In full amount Rupiah Pihak ketiga Third party Rupiah 4.765.003 3.364.767 Rupiah Dolar Amerika Serikat 300.000 4.135 92.500 1.146 United States Dollar Jumlah 4.769.138 3.365.913 Total BRISyariah 2015 Annual Report 217 The original financial statements included herein are in the Indonesian language. PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended Expressed in millions of Rupiah, unless otherwise stated 45

3. GIRO DAN PENEMPATAN PADA BANK INDONESIA lanjutan

3. CURRENT ACCOUNTS AND PLACEMENTS WITH BANK INDONESIA continued

b. Berdasarkan jenis: b . By type: 31 Desember 2015 31 Desember 2014 December 31, 2015 December 31, 2014 Pihak ketiga Third party Rupiah Rupiah Giro pada Bank Indonesia 993.003 877.122 Current account with Bank Indonesia Sertifikat Bank Indonesia Syariah Bank Indonesia Sharia Certificates SBIS 1.350.000 1.605.645 SBIS Fasilitas Simpanan Bank Indonesia Bank Indonesia Sharia Deposit Facilities Syariah FASBIS 2.422.000 882.000 FASBIS 4.765.003 3.364.767 Dolar Amerika Serikat United States Dollar Giro pada Bank Indonesia 4.135 1.146 Current account with Bank Indonesia Jumlah 4.769.138 3.365.913 Total c. Berdasarkan jangka waktu: c . By time period: 31 Desember 2015 31 Desember 2014 December 31, 2015 December 31, 2014 Pihak ketiga Third party Rupiah Rupiah ≤ 1 bulan 3.415.003 1.759.122 ≤ 1 month 3 - ≤ 12 bulan 1.350.000 1.605.645 3 - ≤ 12 months 4.765.003 3.364.767 Dolar Amerika Serikat United States Dollar ≤ 1 bulan 4.135 1.146 ≤ 1 month Jumlah 4.769.138 3.365.913 Total d. Berdasarkan sisa umur jatuh tempo: d. By remaining period to maturity: 31 Desember 2015 31 Desember 2014 December 31, 2015 December 31, 2014 Pihak ketiga Third party Rupiah Rupiah ≤ 1 bulan 3.415.003 2.109.122 ≤ 1 month 1 - ≤ 3 bulan 300.000 150.000 1 - ≤ 3 months 3 - ≤ 12 bulan 1.050.000 1.105.645 3 - ≤ 12 months 4.765.003 3.364.767 Dolar Amerika Serikat United States Dollar ≤ 1 bulan 4.135 1.146 ≤ 1 month Jumlah 4.769.138 3.365.913 Total