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PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for the year then ended Expressed in millions of Rupiah, unless otherwise stated 111

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B. Other significant information related to loans and sharia receivablesfinancing continued: k. Summary of non-performing loans based on economic sector and the minimum allowances for impairment losses are as follows continued: Non-performing loans based on Bank Indonesia regulation December 31, December 31, 2016 2015 Foreign currencies: Manufacturing 1,748,894 477,234 Mining 935,652 - Electricity, gas and water 325,946 138,092 Transportation, warehousing and communications 218,325 381,959 Trading, restaurant and hotel 132,348 516,581 Agriculture 70,720 - Business services 48,453 51,465 Construction 21,792 - Others 80 81 Total 3,502,210 1,565,412 26,184,421 15,377,323 Total minimum allowance for impairment losses based on Bank Indonesia regulation is as follows: Minimum allowance for impairment losses December 31, December 31, 2016 2015 Rupiah: Trading, restaurant and hotel 4,573,403 3,895,713 Manufacturing 4,466,259 2,097,316 Transportation,warehousing and communication 1,147,200 374,465 Agriculture 664,602 479,553 Business services 503,972 497,244 Constructions 404,299 - Mining 401,717 568,556 Electricity, gas and water 119,156 674,757 Social services 68,642 - Others 1,560,742 1,687,434 Total 13,909,992 10,275,038 PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for the year then ended Expressed in millions of Rupiah, unless otherwise stated 112

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B. Other significant information related to loans and sharia receivablesfinancing continued: k. Summary of non-performing loans based on economic sector and the minimum allowances for impairment losses are as follows continued: Total minimum allowance for impairment losses based on Bank Indonesia regulation is as follows continued: Minimum allowance for impairment losses December 31, December 31, 2016 2015 Foreign currencies: Manufacturing 1,463,613 239,834 Mining 419,824 - Electricity, gas and water 325,946 20,714 Transportation; warehousing and communications 129,293 291,401 Agriculture 70,720 - Trading, restaurant and hotel 66,218 516,581 Business services 48,453 51,465 Construction 21,792 - Others 80 81 Total 2,545,939 1,120,076 16,455,931 11,395,114 l. Write-off of “Loss” category loans For the year ended December 31, 2016 and 2015, Bank Mandiri written-off loans in the “loss” category amounting to Rp11,407,905 and Rp5,993,139 Bank Mandiri only, respectively. The criteria for loan write-offs are as follows: a. Loan facility has been classified as loss; b. Loan facility has been provided with 100.00 one hundred percent provision from the loan principal; c. Collection and recovery efforts have been performed, but the result is unsuccessful; d. The debtors’ business has no prospect or performance is bad or they do not have the ability to repay the loan; and e. The write-offs are performed for all loan obligations, including non-cash loan facilities, and the write-offs shall not be written-off partially. PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for the year then ended Expressed in millions of Rupiah, unless otherwise stated 113

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