ASET LAIN-LAIN – bni ar 2015 th

DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 AND 2014 Expressed in millions of Rupiah, unless otherwise stated Halaman - 117 - Page 18. ASET TETAP lanjutan

18. FIXED ASSETS continued

2015 Tanah 1,731,269 Land Bangunan Buildings Harga perolehan 2,737,843 Cost Akumulasi penyusutan 1,668,989 Accumulated depreciation Nilai buku bangunan 1,068,854 Net book amount Jumlah nilai buku bersih 2,800,123 Total net book value Selain tanah dan bangunan, tidak terdapat perbedaan yang signifikan antara nilai wajar aset tetap dengan nilai tercatatnya. There is no significant difference between the fair value and carrying value of fixed assets other than land and buildings. Bank juga melakukan penilaian kembali atas tanah dan bangunan di Indonesia untuk tujuan perpajakan. Penilaian kembali dilakukan atas tanah dan bangunan dengan nilai buku pajak sebelum revaluasi sebesar Rp1.917.157 dan menghasilkan keuntungan revaluasi sebesar Rp6.337.806. Pembayaran pajak final atas keuntungan revaluasi sebesar Rp190.134 dicatat mengurangi “Cadangan Revaluasi Aset”. The Bank also performed revaluation for tax purposes over land and buildings located in Indonesia. The revaluation of the above land and buildings with fiscal book value before revaluation amounting to Rp1,197,157 resulting in gain on revaluation amounting to Rp6,337,806. The payment of final tax over the gain on revaluation amounting to Rp190,134 was recorded as a deduction of “Asset Revaluation Reserve”. Penilaian kembali tanah dan bangunan untuk tujuan perpajakan dilakukan setelah mendapatkan persetujuan dari Direktorat Jenderal Pajak dengan Surat Keputusan No. KEP-2547WPJ.192015 tanggal 18 Desember 2015. BNI melakukan penilaian kembali aset tetap dengan mengacu pada ketentuan Peraturan Menteri Keuangan PMK No 191PMK.0102015 tanggal 15 Oktober 2015 sebagaimana telah diubah dengan PMK No. 233PMK.032015 tanggal 21 Desember 2015. Ketentuan penyusutan fiskal aset tetap setelah penilaian kembali dimulai sejak tanggal 1 Januari 2016. Revaluation of land and bulidings for tax purposes is performed after the approval from Directorate General of Tax through its letter No. KEP- 2547WPJ.192015 dated 18 December 2015. BNI performed revaluation of fixed assets in accordance with the Finance Minister Regulation PMK No. 191PMK.0102015, dated 15 October 2015, as amended by PMK No. 233PMK.032015, dated 21 December 2015. The provision concerning the fiscal depreciation of fixed assets after revaluation is started on 1 January 2016. 19. LIABILITAS SEGERA 19. OBLIGATIONS DUE IMMEDIATELY Liabilitas segera terdiri dari kiriman uang, dana setoran cek, deposito yang sudah jatuh tempo tetapi belum diambil nasabah, transaksi kliring, setoran pajak yang diterima oleh BNI sebagai bank persepsi dan simpanan sementara yang belum diselesaikan. Obligations due immediately consist of money transfers, fund deposits for cheques, deposits matured but not yet collected by customers, items for clearing, tax collection received by BNI as a collecting bank and temporary deposit transactions not yet settled. 20. SIMPANAN NASABAH 20. DEPOSITS FROM CUSTOMERS Informasi mengenai simpanan berdasarkan pihak yang berelasi diungkapkan pada Catatan 46c. Information with respect to transactions with related parties are disclosed in Note 46c. a. Berdasarkan jenis dan mata uang a. By type and currency 2015 2014 Rupiah Rupiah Giro 60,027,724 54,650,791 Current accounts Tabungan 122,828,002 110,799,457 Savings account Deposito berjangka 110,909,822 91,556,669 Time deposits 293,765,548 257,006,917 DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 AND 2014 Expressed in millions of Rupiah, unless otherwise stated Halaman - 118 - Page 20. SIMPANAN NASABAH lanjutan

20. DEPOSITS FROM CUSTOMERS continued a. Berdasarkan jenis dan mata uang lanjutan

a. By type and currency continued

2015 2014 Mata uang asing Foreign currencies Giro 30,735,635 28,092,395 Current accounts Tabungan 6,536,310 4,170,137 Savings account Deposito berjangka 22,899,387 10,995,360 Time deposits 60,171,332 43,257,892 Total 353,936,880 300,264,809 Total Perincian simpanan nasabah berdasarkan mata uang adalah sebagai berikut: Deposits from customers based on currencies are as follows: 2015 2014 Rupiah 293,765,548 257,006,917 Rupiah Mata uang asing Foreign currencies Dolar Amerika Serikat 57,850,933 40,585,841 United States Dollar Euro 1,240,699 1,048,318 Euro Dolar Singapura 522,595 1,084,010 Singapore Dollar Pound Sterling Inggris 274,032 194,502 Great Britain Pound Sterling Yen Jepang 206,324 300,651 Japanese Yen Dolar Hong Kong 46,159 34,739 Hong Kong Dollar Yuan Cina 17,641 3,312 Chinese Yuan Franc Swiss 6,497 5,841 Swiss Franc Dolar Australia 6,452 678 Australian Dollar 60,171,332 43,257,892 Total 353,936,880 300,264,809 Total Simpanan nasabah berdasarkan prinsip syariah termasuk di dalamnya adalah giro wadiah, tabungan wadiah, tabungan Mudharabah dan deposito Mudharabah. Deposits from customers based on sharia principles include wadiah current accounts, wadiah savings, Mudharabah savings and Mudharabah deposits. Giro wadiah dan tabungan wadiah merupakan simpanan wadiah yad-dhamanah dimana pemilik dana akan memperoleh pendapatan bonus. Jumlah giro wadiah pada tanggal- tanggal 31 Desember 2015 dan 2014, masing- masing sebesar Rp1.070.275 dan Rp1.407.104, sedangkan jumlah tabungan wadiah masing-masing sebesar Rp1.709.839 dan Rp1.147.880. Wadiah current accounts and wadiah savings represent a wadiah yad-dhamanah deposit in which the customers are entitled to receive bonus income. The balances of wadiah current accounts as of 31 December 2015 and 2014 were Rp1,070,275 and Rp1,407,104, respectively, while the balances of wadiah savings were Rp1,709,839 and Rp1,147,880, respectively. Berdasarkan Undang-Undang No. 24 tanggal 22 September 2004 yang berlaku efektif sejak tanggal 22 September 2005, sebagaimana diubah dengan Peraturan Pemerintah Pengganti Undang-Undang Republik Indonesia No. 3 tanggal 13 Oktober 2008, Lembaga Penjaminan Simpanan LPS dibentuk untuk menjamin liabilitas tertentu bank-bank umum berdasarkan program penjaminan yang berlaku, yang besaran nilai jaminannya dapat berubah jika memenuhi kriteria tertentu yang berlaku. Based on Law No. 24 dated 22 September 2004, effective on 22 September 2005, which was amended by the Government Regulation No. 3 dated 13 October 2008, the Indonesia Deposit Insurance Agency LPS was formed to guarantee certain liabilities of commercial banks under the applicable guarantee program, which the amount of guarantee can be amended if the situation complies with the valid particular criterias.