USE OF CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS

PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in millions of Rupiah, unless otherwise stated Appendix 548 5. CURRENT ACCOUNTS WITH OTHER BANKS a. By Currency, Related Parties and Third Parties: 2013 2012 Rupiah Related parties Note 55 38,982 15,693 Third parties 162,747 125,988 Total Rupiah 201,729 141,681 Foreign currencies Note 61B.v Related parties Note 55 406 386 Third parties 13,845,940 9,509,705 Total foreign currencies 13,846,346 9,510,091 Total 14,048,075 9,651,772 Less: Allowance for impairment losses 11,591 6,268 14,036,484 9,645,504 Included in foreign currencies are mainly Pound Sterling, Euro, United States Dollar, Yen, Australian Dollar, Hong Kong Dollar and Singapore Dollar. b. By Bank Indonesia’s Collectibility: 2013 2012 Rupiah - Current 201,729 141,681 Foreign currencies Current 13,841,687 9,506,551 Loss 4,659 3,540 Total foreign currencies 13,846,346 9,510,091 Total 14,048,075 9,651,772 Less: Allowance for impairment losses 11,591 6,268 14,036,484 9,645,504 c. The Average Interest Rate yield per Annum: 2013 2012 Rupiah 0.02 0.20 Foreign currencies 0.06 0.16 d. Movements of allowance for impairment losses on current accounts with other banks are as follows: 2013 2012 Balance at beginning of year 6,268 10,841 Allowancereversal during the year Note 44 3,726 4,938 Others 1,597 365 Balance at end of year 11,591 6,268 Includes effect of foreign currency translation. Management believes that the allowance for impairment losses on current accounts with other banks is adequate. e. Information in respect of classification of “non-impaired” and “impaired” is disclosed in Note 61A. PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in millions of Rupiah, unless otherwise stated Appendix 549 6. PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS a. By Type, Currency, Maturity and Bank Indonesia’s Collectibility: 2013 Maturity Current Loss Total Rupiah: Bank Indonesia 1 month 18,795,721 - 18,795,721 Call Money 1 month 2,785,000 - 2,785,000 Time Deposit 1 month 1,045,652 - 1,045,652 1 month 3 months 604,000 - 604,000 3 months 6 months 451,449 - 451,449 6 months 12 months 5,000 - 5,000 Saving no maturity 1,373 - 1,373 Total Rupiah 23,688,195 - 23,688,195 Foreign currencies: Bank Indonesia 1 month 15,821,000 - 15,821,000 Call Money 1 month 3,741,791 - 3,741,791 1 month 3 months 9,736 - 9,736 12 months - 66,079 66,079 Fixed-Term Placement 1 month 1,757,734 - 1,757,734 1 month 3 months 122,235 - 122,235 12 months - 1,521 1,521 Time Deposit 1 month 7,851 - 7,851 1 month 3 months 3,291 - 3,291 Total foreign currencies Note 61B.v 21,463,638 67,600 21,531,238 Total 45,219,433 Less: Allowance for impairment losses 105,599 45,113,834 2012 Maturity Current Loss Total Rupiah: Bank Indonesia 1 month 26,386,019 - 26,386,019 1 month 3 months 991,185 - 991,185 Call Money 1 month 3,170,000 - 3,170,000 1 month 3 months 200,000 - 200,000 Time Deposit 1 month 1,113,960 - 1,113,960 1 month 3 months 433,200 - 433,200 3 months 6 months 67,802 - 67,802 6 months 12 months 18,500 - 18,500 Saving no maturity 824 - 824 Total Rupiah 32,381,490 - 32,381,490 Foreign currencies: Bank Indonesia 1 month 9,637,500 - 9,637,500 Call Money 1 month 4,013,557 - 4,013,557 12 months - 50,198 50,198 Fixed-Term Placement 1 month 2,050,462 - 2,050,462 1 month 3 months 289 - 289 3 months 6 months 87,990 - 87,990 12 months - 1,156 1,156 Time Deposit 1 month 100,841 - 100,841 Total foreign currencies Note 61B.v 15,890,639 51,354 15,941,993 Total 48,323,483 Less: Allowance for impairment losses 85,258 48,238,225