PENYAJIAN KEMBALI LAPORAN KEUANGAN RESTATEMENT OF FINANCIAL STATEMENTS

NOTES TO FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2013 AND 2012 AND THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010 AND JANUARY 1, 2010DECEMBER 31, 2009 Continued Sebelum Setelah Sebelum Setelah Sebelum Setelah Sebelum Setelah penyajian kembali penyajian kembali penyajian kembali penyajian kembali penyajian kembali penyajian kembali penyajian kembali penyajian kembali Before After Before After Before After Before After restatement restatement restatement restatement restatement restatement restatement restatement Statements of Financial Position Rp 000 Rp 000 Rp 000 Rp 000 Rp 000 Rp 000 Rp 000 Rp 000 Aset Assets Giro pada Bank lain 55.702 55.702 178.404 178.404 161.914 161.914 581.822 581.822 Demand deposit w ith Other Banks Cadangan kerugian penurunan nilai 557 11 1.784 - 1.619 - 5.818 - Allow ance for impairment losses Jumlah 55.145 55.691 176.620 178.404 160.295 161.914 576.004 581.822 Total Piutang Murabahah 771.938.168 770.966.483 382.311.030 384.487.395 41.146.566 41.104.611 1.614.638 1.614.638 Murabahah Receivebles Cadangan kerugian penurunan nilai 7.211.151 939.256 4.149.040 963.659 413.386 16.525 16.146 - Allow ance for impairment losses Jumlah 764.727.017 770.027.227 378.161.990 383.523.736 40.733.180 41.088.086 1.598.492 1.614.638 Total Aset pajak tangguhan 2.320.797 773.770 2.072.718 1.297.051 4.875.899 4.807.855 1.525.395 1.525.395 Deferred tax assets Aset lain-lain Other assets Pendapatan yang masih harus diterima 3.359.178 3.359.178 8.104.114 5.318.694 2.337.832 2.337.832 2.606.941 2.606.941 Income receivebles Uang muka pihak ketiga - 152.264 - - - - - - Third party advance Jumlah Aset 2.136.576.111 2.140.482.104 1.016.878.719 1.018.681.122 458.713.370 459.001.850 161.649.438 161.671.402 Total Assets Liabilitas, Dana Syirkah Temporer Liabilities, Temporary Syirkah dan Ekuitas Funds and Equity Liabilitas Liabilities Utang pajak 9.762.281 9.671.623 1.210.827 1.058.563 407.013 407.013 19.114 19.114 Taxes payable Jumlah Liabilitas 209.333.419 209.242.761 28.436.616 28.284.352 28.436.616 20.302.211 20.302.211 6.843.908 Total Liabilities Ekuitas Equity Saldo laba 35.408.162 39.404.813 351.350 2.306.017 8.882.006 8.593.526 1.709.366 1.687.402 Retained earnings Jumlah Ekuitas 487.666.331 491.662.982 452.609.519 454.564.186 143.379.413 143.667.893 150.552.053 150.574.017 Total Equity Jumlah Liabilitas, Dana Syirkah Total Liabilities, Temporary Syirkah Temporer dan Ekuitas 2.136.576.111 2.140.482.104 1.016.878.719 10.186.681.122 458.713.370 459.001.850 161.649.438 161.671.402 Funds and Equity 1 Januari 2010 31 Desemebr 2009 January 1, 2010December 31, 2009 Laporan Posisi Keuangan 2012 2011 2010 31 DesemberDecember 31, Sebelum Setelah Sebelum Setelah Sebelum Setelah Sebelum Setelah penyajian kembali penyajian kembali penyajian kembali penyajian kembali penyajian kembali penyajian kembali penyajian kembali penyajian kembali Before After Before After Before After Before After restatement restatement restatement restatement restatement restatement restatement restatement Rp 000 Rp 000 Rp 000 Rp 000 Rp 000 Rp 000 Rp 000 Rp 000 Pendapatan Pengelolaan Dana oleh Bank Revenue Receipts from Fund Management sebagai Mudharib 145.728.869 146.346.178 55.125.328 55.327.108 70.227.736 70.321.599 21.368.741 21.372.008 as Mudharib Pendapatan Usaha Lainnya Other Operating Revenues Administrasi 6.417.023 5.437.084 2.650.836 1.814.267 4.372.001 3.711.038 1.507.464 1.462.242 Administrative Beban Kerugian Penurunan Nilai 7.785.284 4.700.008 1.488.308 1.292.584 4.913.295 2.124.610 2.279.802 1.903.286 Provision for Impairment Losses Manfaat beban Pajak 11.792.523 12.473.185 5.044.190 4.934.424 3.177.368 3.732.766 3.350.504 3.282.459 Tax benefit expense Laba rugi bersih dan jumlah Net income loss and total laba rugi komprehensif 35.056.812 37.098.796 15.067.309 14.738.010 9.233.356 10.899.543 7.172.640 6.906.124 comprehensive income loss Compre 2010 Satu tahunOne year Laporan Laba Rugi Komprehensif Satu tahunOne year Enam bulanSix months 2011 Satu tahunOne year 2012 40. OPINI DEWAN PENGAWAS SYARIAH 40. OPINION OF THE SHARIA SUPERVISORY BOARD Dalam rangka perwujudan pelaksanaan Good Corporate Governance, Dewan Pengawas Syariah dan manajemen Bank selalu melakukan kerjasama dan koordinasi dalam menjaga dan memastikan penerapan Prinsip Syariah pada berbagai aktivitas operasional dan transaksi perbankan yang meliputi kegiatan penghimpunan dana, penyaluran dana serta pelayanan jasa Bank. In the framework of the implementation of good corporate governance, the Bank management is always in cooperation and coordination with the Sharia Supervisory Board in maintaining and ensuring the implementation of Sharia in various operational activities and banking transactions, including fund raising activities, disbursement of funds and bank services. 263 NOTES TO FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2013 AND 2012 AND THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010 AND JANUARY 1, 2010DECEMBER 31, 2009 Continued Sebagai bagian dari pertumbuhan Bank, Dewan Pengawas Syariah menjalankan peran sesuai dengan tugas dan kewenangan yang telah ditetapkan yaitu melakukan pengawasan secara aktif terhadap seluruh aspek kegiatan Bank dan memastikan bahwa seluruh produk, kegiatan dan pelayanan Bank telah memenuhi Prinsip Syariah. Berdasarkan hasil pengawasan yang telah dilakukan, seluruh produk maupun aktivitas Bank telah memenuhi ketentuan sebagaimana yang terdapat dalam fatwa-fatwa Dewan Syariah Nasional – Majelis Ulama Indonesia DSN-MUI. As part of the growth of the Bank, the Sharia Supervisory Board in accordance with the designated authority, roles and duties is actively monitoring all aspects of the Banks activities and ensure that all products, activities and services are in compliance with Sharia principles. Based on the results of monitoring that has been done, all of the Bank’s products and activities are in compliance with the provisions as contained in the fatwas of the National Sharia Council - Council of Ulama Indonesia DSN-MUI. Selain melakukan pengawasan aktif, seiring dengan pertumbuhan Bank yang semakin meningkat, Dewan Pengawas Syariah juga mendorong Bank untuk dapat berinovasi menciptakan produk dan layanan syariah yang memuaskan dan mencakup segala golongan masyarakat dengan tetap memperhatikan fatwa dan ketentuan lainnya serta kemaslahatan umat. In addition to active supervision, along with the ever-increasing growth of the Bank, the Sharia Supervisory Board also encourages the Bank to be able to innovate and create sharia products and services that are satisfactorily covers all segments of society with regard to the fatwa and other provisions as well as the benefit of the people. Kerjasama dan koordinasi yang telah terjalin dengan sangat baik dan intens antara Dewan Pengawas Syariah dan manajemen Bank, akan dapat menciptakan pertumbuhan Bank yang sehat dan prudent serta dapat memberikan kontribusi yang baik terhadap pertumbuhan industri perbankan syariah di tanah air dengan menjadi bank Syariah kepercayaan masyarakat. The established coorperation and coordination between the Sharia Supervisory Board and the Bank’s management are very good and intense that will support the healthy growth of the Bank and prudent. It will also provide positive contribution to the growth of Islamic banking industry in the country by becoming the public trusted Islamic banking.

41. PERISTIWA PENTING SETELAH TANGGAL LAPORAN POSISI KEUANGAN

41. SIGNIFICANT

EVENTS AFTER THE REPORTING DATE OF FINANCIAL POSITION a. Berdasarkan surat keputusan No. 136DIRSPN13 tanggal 30 September 2013, Bank menunjuk Ahmad Fathoni, S.H sebagai Sekretaris Perusahaan efektif sejak tanggal 1 Oktober 2013. b. Pada tanggal 11 Oktober 2013, Bank telah mengajukan pendaftaran kepada Kepala Eksekutif Pengawas Pasar Modal Otoritas Jasa Keuangan melalui surat No. 271DIREXT13 sehubungan dengan Penawaran Umum Saham Perdana sebanyak-banyaknya sejumlah 5.000.000.000 lembar saham dan sebanyak-banyaknya sejumlah 1.000.000.000 Waran Seri I. c. Berdasarkan Akta No. 1 tanggal 4 Nopember 2013 dari Fathiah Helmi, notaris di Jakarta, para pemegang saham menyetujui pengunduran diri Fathorrahman dan mengangkat anggota direksi yang baru sehingga susunannya menjadi sebagai berikut: a. Based on the decision letter No. 136DIRSPN13 dated September 30, 2013, the Bank appointed Ahmad Fathoni, S.H as Corporate Secretary effective from the date of October 1, 2013. b. On October 11, 2013, the Bank has submitted an application to the Chief Executive of the Capital Market of Financial Services Authority through its letter No . 271DIREXT13 in relation to the Initial Public Offering IPO to a maximum number of 5,000,000,000 shares and to a maximum number of 1,000,000,000 Waran Seri I. c. Based on Deed No. 1 dated November 4, 2013 of Fathiah Helmi, notary in Jakarta, the Bank’ shareholders agreed the resignation of Fathorrahman and to appoint new member of board of directors and the composition of the board become: Direksi Directors Direktur Utama Deny Hendrawati President Director Direktur Bisnis Hadi Purnomo Business Director Direktur Operasional Tri Bhakti Irianto Operational Director Direktur Kepatuhan Budi Prakoso Compliance Director 264