Financial instruments continued A. Financial assets continued

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in millions of Rupiah, unless otherwise stated Appendix 521 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

c. Financial instruments continued E. Classes of financial instrument

The Group classifies the financial instruments into classes that reflects the nature of information and take into account the characteristic of those financial instruments. The classification of financial instrument can be seen in the table below: Class as determined by Category as defined by SFAS 55 Revised 2011 the Bank and Subsidiaries Sub-classes Financial assets Financial assets at fair value through profit or loss Financial assets held for trading Marketable securities Government Bonds Derivative receivables - Non hedging related Designated at fair value through profit or loss Policyholder’s investments in unit-linked contracts Cash Loans and receivables Current accounts with Bank Indonesia Current accounts with other banks Placements with Bank Indonesia and other banks Marketable securities Other receivables- trade transactions Securities purchased under resale agreements Loans Consumer financing receivables Net investment in lease financing Acceptance receivables Other assets Accrued income Receivables from customer transactions Receivables from sale of marketable securities Receivables from transactions related to ATM and credit card Receivables to policyholder Held-to-maturity investments Marketable securities Government Bonds Available-for-sale financial assets Marketable securities Government Bonds Investments in shares NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in millions of Rupiah, unless otherwise stated Appendix 522 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

c. Financial instruments continued E. Classes of financial instrument continued

Class as determined by Category as defined by SFAS 55 Revised 2011 the Bank and Subsidiaries Sub-classes Financial liabilities at fair value through profit or loss Financial liabilities held for trading Derivative payables - non hedging related Deposits from customers Demand deposits Saving deposits Time deposits Deposits from other banks Demand and saving deposits Inter-bank call money Time deposits Securities sold under repurchase agreements Acceptance payables Marketable securities issued Financial liabilities Financial liabilities at amortised cost Accrued expenses Other liabilities Payable to customer Guarantee deposits Payable from purchase of marketable securities Claim payable Liability related to ATM and credit card transaction Other liabilities related with UPAS transactions Fund Borrowings Subordinated loans Off-balance sheet financial instruments Committed unused loan facilities granted Outstanding irrevocable letters of credit Bank Guarantees issued Standby letters of credit

F. Offsetting financial instruments

Financial assets and liabilities are offset and the net amount reported in the consolidated statement of financial position when there is a legally enforceable right to offset the recognised amounts and there is an intention to settle on a net basis or realise the asset and settle the liability simultaneously.