INTEREST INCOME Difference in Transactions of Equity Changes in Subsidiaries

PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2009, 2008 AND 2007 Expressed in millions of Rupiah, unless otherwise stated Appendix 5109 41. SALARIES AND EMPLOYEE BENEFITS continued 2007 Number of Members Officers Salaries Allowances Bonuses Total The Board of Commissioners 7 5,257 3,605 4,515 13,377 Directors 11 21,343 10,429 - 31,772 Audit committee 2 755 145 185 1,085 Risk Monitoring Committee 1 253 55 52 360 Good Corporate Governance Committee 1 253 54 69 376 Executive Vice Presidents and Senior Vice President 47 18,668 10,668 8,670 38,006 69 46,529 24,956 13,491 84,976 There are 4 four Committees under the Board of Comissioners, where the members of the 2 two are Commissioners while the other 2 two Committees, each have members which are not Commissioners which are 2 two members of Audit Committees and 1 one member of Risk Monitoring Committee.

42. GENERAL AND ADMINISTRATIVE EXPENSES

2009 2008 2007 Promotions 647,882 514,760 419,835 Rent 543,754 510,997 466,808 Professional fees 513,460 428,124 338,147 Depreciation and amortisation of fixed assets Note 15 446,079 573,105 583,877 Communications 412,107 379,456 376,893 Repairs and maintenance 381,447 329,311 297,788 Office supplies 271,404 197,412 179,641 Electricity, water and gas 260,475 226,337 208,762 Transportations 125,933 114,108 96,192 Goods and services provided by third parties 260,096 215,984 179,792 Others 462,256 372,090 274,048 4,324,893 3,861,684 3,421,783

43. PENSION AND SEVERANCE

Under the Bank’s policy, in addition to salaries, employees are entitled to allowances and benefits, such as yearly allowance THR, pre-retirement MBT allowance, medical reimbursements, death allowance, leave allowance, functional allowance for certain levels, pension plan for permanent employees, incentives based on employee’s and the Bank’s performance, and post-employment benefits in accordance with prevailing Labor Law. Pension Plan Bank Mandiri has five pension plans in the form of Employer Pension Plans as follows: a. One defined contribution pension plan, Dana Pensiun Pemberi Kerja Program Pensiun Iuran Pasti DPPK-PPIP or Bank Mandiri Pension Plan Dana Pensiun Bank Mandiri DPBM established on 1 August 1999. The DPBM’s regulations were approved by Ministry of Finance of Republic of Indonesia through its decision letter No. KEP300KM.0171999 dated 14 July 1999 and was published in supplement of the State Gazette of the Republic of Indonesia No. 62 dated 3 August 1999 and Bank Mandiri’s Directors’ Resolution No. 004KEP.DIR1999 dated 26 April 1999 and were amended based on the Ministry of Finance of the Republic of Indonesia’s decision letter No. KEP-213KM.52005 dated 22 July 2005 and was published in the supplement of the State Gazette of the Republic of Indonesia No. 77 dated 27 September 2005 and Bank Mandiri’s Directors’ Resolution No. 068KEP.DIR2005 dated 28 June 2005.