Subsidiary continued GENERAL INFORMATION continued c. Entitas anak lanjutan

PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK AND ITS SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands Rupiah unless otherwise stated Lampiran – 59– Schedule 2. KEBIJAKAN AKUNTANSI lanjutan

2. ACCOUNTING POLICIES continued a. Dasar penyusunan laporan keuangan

konsolidasian lanjutan a. Basis of preparation of the consolidated financial statements continued 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 Umum, Minyak dan Gas Bumi, dan Perbankan” tanggal 31 Januari 2008, serta Pedoman Akuntansi Perbankan Indonesia PAPI. 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 regarding “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, and Accounting Guidelines for Indonesian Banking PAPI. 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. Laporan keuangan konsolidasian Bank untuk Entitas Anak yang bergerak di bidang Syariah, disusun berdasarkan PSAK Pernyataan Standar Akuntansi Keuangan 101 Revisi 2011 “Penyajian Laporan Keuangan Syariah”, PSAK 102 Revisi 2013 “Akuntansi Murabahah”, PSAK 105, “Akuntansi Mudharabah”, PSAK 106, “Akuntansi Musyarakah”, PSAK 107, “Akuntansi Ijarah”, PSAK 110, “Akuntansi Sukuk”, Pedoman Akuntansi Perbankan Syariah Indonesia “PAPSI”, dan Standar Akuntansi Keuangan di Indonesia, termasuk pedoman akuntansi dan pelaporan yang ditetapkan oleh Otoritas Jasa Keuangan OJK efektif 1 Januari 2013, OJK telah mengambil alih fungsi dari Bank Indonesia “BI” dan Bapepam-LK. The consolidated financial statements of a Subsidiary company engaged in sharia banking are prepared under the SFAS Statement of Financial Accounting Standard 101 Revised 2011 “Presentation of Sharia Financial Statement”, SFAS 102 Revised 2013 “Murabahah Accounting”, SFAS 105, “Mudharabah Accounting”, SFAS 106, “Musyarakah Accounting”, SFAS 107, “Ijarah Accounting”, SFAS 110, “Sukuk Accounting”, Accounting Guidelines for Indonesian Sharia Banking “PAPSI”, and Indonesian Financial Accounting Standards, including accounting and reporting guidance issued by Financial Service Authority OJK effective on 1 January 2013, OJK has taken over the function of BI and Bapepam-LK. Seluruh angka dalam laporan keuangan konsolidasian ini, kecuali dinyatakan secara khusus, dibulatkan menjadi dan disajikan dalam ribuan Rupiah yang terdekat. All figures in the consolidated financial statements are rounded to and stated in thousands of Rupiah, unless otherwise stated.