CURRENT ACCOUNTS WITH OTHER BANKS continued

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 81

7. MARKETABLE SECURITIES continued

a. By purpose, related parties and third parties continued: December 31, December 31, 2016 2015 Third parties: Fair value through profit or loss 2,708,846 1,751,959 Available for sale 14,503,106 8,850,569 Held to maturity 9,348,361 6,299,438 At cost 246,146 308,201 26,806,459 17,210,167 Investments in unit-link contracts Related parties Note 55: Fair value through profit or loss 6,406,370 4,595,215 Third parties: Fair value through profit or loss 11,444,472 10,576,964 Total 56,822,479 44,303,535 Less: Unamortised discounts 5,429 1,984 Unrealised loss on decrease in fair value of marketable securities 26,463 350,818 Allowance for impairment losses 238,944 309,169 270,836 661,971 56,551,643 43,641,564 Marketable securities owned by Subsidiary, Investments in unit-link contracts are investments owned by policyholders unit-link contracts of Subsidiary’s PT Axa Mandiri Financial Services which are presented at fair value. b. By type, currency and Bank Indonesia’s collectability: December 31, 2016 Cost nominal Unamortised Unrealised Fair valueat costamortised cost value premiums gains fair value discounts losses Current Substandard Loss Total Rupiah: Fair value through profit or loss Marketable securities Bonds 1,878,559 - 13,724 1,892,283 - - 1,892,283 Investments in mutual fund units 1,017,069 - 2,332 1,019,401 - - 1,019,401 Certificates of Bank Indonesia 971,669 - 2,462 974,131 - - 974,131 Shares 5,558 - 63 5,621 - - 5,621 3,872,855 - 18,581 3,891,436 - - 3,891,436 Investments in unit-link contracts Shares 17,658,330 - - 17,658,330 - - 17,658,330 Investments in mutual fund units 178,821 - - 178,821 - - 178,821 Bonds 13,691 - - 13,691 - - 13,691 - 17,850,842 - - 17,850,842 - - 17,850,842 21,723,697 - 18,581 21,742,278 - - 21,742,278 Held to maturity securities are presented at nominal value. Investments in unit-link contracts are investments owned by policyholders of Subsidiary’s unit-link contracts which are presented at fair value. Held to maturity securities are presented at amortised cost.