PENGGUNAAN LABA BERSIH APPROPRIATION OF NET INCOME

PT BANK HIMPUNAN SAUDARA 1906 TBK CATATAN ATAS LAPORAN KEUANGAN 30 JUNI 2014, 31 DESEMBER 2013, 2012 DAN 2011 Dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENTS 30 JUNE 2014, 31 DECEMBER 2013, 2012 AND 2011 Expressed in million Rupiah, unless otherwise stated Lampiran – 591– Schedule 37. PEMBENTUKAN PEMULIHAN CADANGAN KERUGIAN PENURUNAN NILAI ASET KEUANGAN 37. ALLOWANCEREVERSAL FOR IMPAIRMENT LOSSES OF FINANCIAL ASSETS 30 JuniJune 31 DesemberDecember 2014 2013 2013 2012 2011 Pinjaman yang diberikan lihat catatan 10f 17,772 16,435 29,522 39,873 4,960 Loans see Note 10f Tagihan klaim asuransi 3,949 11,214 13,192 - - Claim insurance receivable Estimated losses on Estimasi kerugian komitmen commitments and dan kontinjensi - - - - 40 contingencies Surat berharga - - - - - Marketable securities 13,823 27,649 42,714 39,873 5,000

38. PEMBENTUKAN CADANGAN

KERUGIAN PENURUNAN NILAI ASET NON- KEUANGAN

38. ALLOWANCE FOR IMPAIRMENT LOSSES OF NON-FINANCIAL ASSETS

30 JuniJune 31 DesemberDecember 2014 2013 2013 2012 2011 Agunan yang diambil alih Foreclosed assets lihat Catatan 14 1,133 - - 396 368 see Note 14 Lainnya 5,400 - - - - Others 4,267 - - 396 368 39. BEBAN UMUM DAN ADMINISTRASI 39. GENERAL AND ADMINISTRATIVE EXPENSES 30 JuniJune 31 DesemberDecember 2014 2013 2013 2012 2011 Barang dan jasa 41,946 32,819 69,687 53,134 53,454 Goods and services Sewa 10,599 10,047 20,404 19,016 17,302 Rent Promosi 9,261 8,238 21,455 21,458 17,231 Promotion Komisi dan provisi 8,724 9,144 18,917 19,675 17,947 Commission and provision Penyusutan aset tetap Fixed asset depreciation lihat Catatan 13 8,634 6,959 15,056 9,704 7,733 see Note 13 Asuransi 8,256 8,937 16,903 10,523 7,885 Insurance Biaya penggabungan usaha 5,529 - - - - Merger cost Pemeliharaan dan perbaikan 3,973 5,069 9,977 7,554 7,641 Repair and maintenance Penerimaan karyawan 1,733 2,129 4,844 3,160 3,460 Employees recruitment Lain-lain 5,771 4,991 10,051 10,203 6,791 Others 104,426 88,333 187,294 154,427 139,444 Lihat Catatan 42 untuk rincian saldo dan transaksi dengan pihak berelasi. Refer to Note 42 for detailed balances and transactions with related parties. 40. BEBAN TENAGA KERJA 40. PERSONNEL EXPENSES 30 JuniJune 31 DesemberDecember 2014 2013 2013 2012 2011 Gaji dan upah 50,717 44,071 86,135 64,745 40,709 Salaries and wages Tunjangan lainnya 22,083 14,197 23,612 21,607 15,529 Other fringe benefits Penyisihan imbalan kerja Allowance for employee karyawan lihat Catatan 26 8,319 11,689 6,173 14,574 13,698 benefits see Note 26 Tunjangan pajak 4,850 5,349 10,053 7,213 5,846 Tax allowance Pendidikan dan pelatihan 4,220 6,916 11,483 8,882 4,931 Training and education Lainnya 1,648 3,461 9,736 3,134 3,456 Others Remuneration for the Board Honor Komisaris 1,317 1,524 2,614 1,520 1,626 of Commissioners Bonus - 5,164 14,704 9,015 7,500 Bonus Beban kompensasi Share based compensation berbasis saham - - - - 1,023 expense 93,154 92,371 164,510 130,690 94,318 PT BANK HIMPUNAN SAUDARA 1906 TBK CATATAN ATAS LAPORAN KEUANGAN 30 JUNI 2014, 31 DESEMBER 2013, 2012 DAN 2011 Dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENTS 30 JUNE 2014, 31 DECEMBER 2013, 2012 AND 2011 Expressed in million Rupiah, unless otherwise stated Lampiran – 592– Schedule 40. BEBAN TENAGA KERJA lanjutan

40. PERSONNEL EXPENSES continued

Jumlah gaji dan tunjangan Dewan Komisaris, Komite Audit, Dewan Direksi dan pejabat eksekutif adalah sebagai berikut: The total salaries and allowances paid to the Board of Commissioners, Audit Committee, Board of Directors and Executive Bank Officer are as follows: 30 JuniJune 31 DesemberDecember 2014 2013 2013 2012 2011 Dewan Komisaris Board of Commissioner dan Komite Audit 2,165 3,292 3,947 2,106 2,237 and Audit Committee Dewan Direksi dan Board of Directors and Pejabat Eksekutif 11,564 10,837 9,756 7,249 6,201 Executive Bank officers Dewan Komisaris, Komite Audit, Dewan Direksi dan Pejabat Eksekutif merupakan personil manajemen kunci Bank. Board of Commissioners, Audit Committee, Directors and Executive Bank officers are key management personnel of the Bank. Lihat Catatan 42 untuk rincian saldo dan transaksi dengan pihak berelasi. Refer to Note 42 for detailed balances and transactions with related parties. 41. PENDAPATANBEBAN NON-OPERASIONAL 41. NON OPERATING INCOMEEXPENSES 30 JuniJune 31 DesemberDecember 2014 2013 2013 2012 2011 Pendapatan sewa 56 56 112 176 78 Rent income Denda 5 198 399 88 135 Penalties Pendapatan dividen - 19 19 36 11 Dividend income Beban lainnya - bersih 895 1,444 2,447 2,333 1,580 Other expenses – net Gainloss on foreign Labarugi selisih kurs 3,019 506 11,020 4,739 96 exchange rate 3,853 1,061 8,305 2,530 1,530 42. TRANSAKSI DENGAN PIHAK–PIHAK BERELASI 42. RELATED PARTIES TRANSACTIONS Dalam menjalankan kegiatan usahanya, Bank melakukan transaksi-transaksi dengan pihak-pihak berelasi. In the normal course of business, the Bank entered into certain transactions with related parties. Sifat hubungan berelasi Nature of relationship Pihak-pihak berelasi adalah perusahaan dan perorangan yang mempunyai keterkaitan kepemilikan atau kepengurusan secara langsung maupun tidak langsung dengan Bank sebagaimana diungkapkan pada Catatan 2ac. Related parties are companies and individuals who directly or indirectly have relationships with the Bank through ownership or management as disclosed in Note 2ac.