LIABILITAS IMBALAN KERJA POST EMLPOYEMENT BENEFIT OBLIGATION

included herein are in the Indonesian language. PT BANK DINAR INDONESIA Tbk CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2015 dan 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain PT BANK DINAR INDONESIA Tbk NOTES TO THE FINANCIAL STATEMENTS December 31, 2015 and 2014 Expressed in Rupiah, unless otherwise stated 58 25. BEBAN BUNGA 25. INTEREST EXPENSE 2015 2014 Jasa Giro 4.372.164.595 2.012.636.483 Current accounts Tabungan 7.022.591.175 5.028.420.654 Savings accounts Deposito 105.277.523.779 78.153.676.747 Time deposit Penempatan dari Bank lain 528.752.079 341.770.977 Placement of another Bank Jasa Giro dan Tabungan Bank 34.430.963 112.433.283 Services Deposit and Savings Bank Deposito Bank 2.341.251.180 475.479.224 Bank deposits Jumlah 119.576.713.771 86.124.417.368 Total Beban bunga dari pihak-pihak berelasi untuk tahun yang berakhir pada 31 Desember 2015 dan 2014 masing-masing sebesar Rp8.353.514.344 dan Rp3.384.225.370. Interest expenses to related parties for the year ended December 31, 2015 and 2014 is Rp8,353,514,344 and Rp3,384,225,370, respectively. 26. PENDAPATAN OPERASIONAL LAINNYA 26. OTHER OPERATING INCOME 2015 2014 Provisi dan komisi lainnya non-kredit 100.264.881 294.324.453 Other fees and commissions non-credit Lain-lain 2.368.605.706 1.832.215.634 Others Jumlah 2.468.870.587 2.126.540.087 Total Pendapatan operasional lainnya–lain-lain terdiri dari antara lain komisi asuransi dan notaris dan pendapatan Save Deposit Box. Other operating income-others consist of, among others, insurance and notary commissions and revenue Save Deposit Box. 27. BEBAN GAJI DAN TUNJANGAN 27. SALARIES AND WAGES EXPENSE 2015 2014 Gaji dan upah 14.138.880.334 11.832.803.832 Salaries and Wages Honor Komisaris Pengurus 2.431.046.317 2.423.548.796 Honoraria Commisioner Board Transportasi dan uang makan 1.371.132.500 956.124.020 Transportation and meal Imbalan pasca kerja 994.214.600 599.170.324 Post employment benefits Uang lembur 610.287.545 619.880.874 Overtime Jasa premi - 10.129.350 Premium services Lainnya 5.491.814.009 2.781.337.170 Others Jumlah 25.037.375.305 19.222.994.366 Total Perincian gaji dan tunjangan untuk Dewan Komisaris dan Direksi Bank untuk tahun yang berakhir 31 Desember 2015 dan 2014 adalah sebagai berikut: Details of salaries and allowances for the Board of Commissioners and Board of Directors of the Bank for the year ended December 31, 2015 and 2014 are as follows: 2015 2014 Dewan Komisaris Board of Commissioners - Gaji dan imbalan - Salaries and remuneration kerja jangka pendek 2.791.601.236 2.483.866.342 short-term Employement Direksi Board of Directors - Gaji dan imbalan - Salaries and remuneration kerja jangka pendek 3.166.555.738 2.905.033.604 short-term Employement Jumlah 5.958.156.974 5.388.899.946 Total bk 4.372.164.595 2.012.636.483 s 7.022.591.175 5.028.420.654 s 105.277.523.779 78.153.676.747 it 528.752.079 341.770.977 ank gs 1.251.180 475.479.224 s khir d ns 2.368.605.706 1.832.215.634 s 2.468.870.587 2.126.540.087 l lain s, 38.880.334 11.832.803.832 s 1.371.132.500 956.124.020 al 994.214.600 .170.324 s 610.287.545 619.880.874 me - 10.129.350 s 25.037.375.305 19.222.994.366 al ksi d of s - n 2.791.601.236 2.483.866.342 rs - n included herein are in the Indonesian language. PT BANK DINAR INDONESIA Tbk CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2015 dan 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain PT BANK DINAR INDONESIA Tbk NOTES TO THE FINANCIAL STATEMENTS December 31, 2015 and 2014 Expressed in Rupiah, unless otherwise stated 59 28. BEBAN UMUM DAN ADMINISTRASI 28. GENERAL AND ADMINISTRATIVE EXPENSES 2015 2014 Penyusutan Catatan 10 4.927.225.674 2.979.336.077 Depreciation Note 10 Asuransi Penjaminan Dana Pihak Ketiga 2.788.036.034 1.778.765.550 Insurance Guarantee Fund Third Parties Pemeliharaan dan Perbaikan 2.563.117.225 1.622.237.022 Maintenance and Repair Sewa Gedung 2.065.357.577 1.519.043.039 Building rents Sewa Aplikasi Sistem 1.760.879.507 1.390.171.800 Lease Application System Pendidikan dan seminar 1.342.203.428 412.683.626 Education and seminars Asuransi Tenaga Kerja dan Aset Tetap 1.182.865.245 757.589.144 Insurance Labor and Fixed Assets Listrik, Air dan Komunikasi 1.643.003.820 1.253.423.031 Electricity, Water and Communication Komunikasi BIKoresponden 1.028.237.308 685.591.669 Coresspondence Bank Indonesia Expenses Biaya Sewa 1.047.216.219 660.174.874 Rent Expenses Pungutan tahunan OJK Perbankan 947.255.513 - Bank Annual OJK Levy Iuran Keanggotaan ATM 862.824.634 - Automation services Iklan dan Reklame 768.012.700 784.662.339 Commercials and Advertising Barang Cetakan 510.059.615 364.052.676 Printed Forms Lain-lain 3.633.163.778 3.857.099.868 Others Jumlah 27.069.458.277 18.064.830.715 Total Termasuk dalam lain-lain adalah antara lain beban jasa profesional dan iuran perbanas serta perjalanan dinas. Included in the other are among other professional fees and dues perbanas and business travel.

29. PEMBENTUKANCADANGAN KERUGIAN PENURUNAN NILAI

29. ALLOWANCE FOR IMPAIRMENT LOSSES 2015

2014 Pembentukan cadangan kerugian penurunan nilai atas: Additionalallowance for impairment losses on: - Pinjaman yang diberikan 268.592.258 260.212.411 - Loans Jumlah 268.592.258 260.212.411 Total 30. PENDAPATANBEBAN BUKAN OPERASIONAL 30. INCOMEEXPENSES NON-OPERATIONAL 2015 2014 Pendapatan bukan operasional 2.390.840.904 1.155.745.500 Non-Operating Income Beban bukan operasional 286.524.800 103.661.165 Non-Operating Expenses Jumlah 2.104.316.104 1.052.084.335 Total