Impairment of non-financial assets

PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the year then ended Expressed in millions of Rupiah, unless otherwise stated 72

5. CURRENT ACCOUNTS WITH OTHER BANKS continued

c. The average interest rate yield per annum: December 31, December 31, 2015 2014 Rupiah 0.01 0.14 Foreign currencies 0.04 0.08 d. Movements of allowance for impairment losses on current accounts with other banks are as follows: December 31, December 31, 2015 2014 Beginning balance 3,364 11,591 Reversal during the year Note 44 46 6,846 Others 94 1,381 Ending balance 3,412 3,364 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” are disclosed in Note 61A.

6. PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS

a. By type, currency, maturity and Bank Indonesia’s collectibility: December 31, 2015 Maturity Current Loss Total Rupiah: Bank Indonesia 1 month 5,909,168 - 5,909,168 Call money 1 month 1,110,000 - 1,110,000 1 month 3 months 100,000 - 100,000 Time deposit 1 month 2,191,281 - 2,191,281 1 month 3 months 1,481,832 - 1,481,832 3 months 6 months 725,358 - 725,358 6months12months 42,500 - 42,500 Saving no maturity 486 - 486 Total 11,560,625 - 11,560,625 Foreign currencies: Bank Indonesia 1 month 20,539,650 - 20,539,650 1 month 3 months 689,250 - 689,250 Call money 1 month 2,615,015 - 2,615,015 1 month 3 months 68,925 - 68,925 12 months - 45,063 45,063 Fixed-term placement 1 month 1,090,184 - 1,090,184 1 month 3 months 308,780 - 308,780 3 months 6 months 125,857 - 125,857 12 months - 1,038 1,038 Time deposit 1 month 88,385 - 88,385 1 month 3 months 27,590 - 27,590 Others 6 months 12 months 75,656 - 75,656 12 months 151,605 - 151,605 Total Note 61B.v 25,780,897 46,101 25,826,998 37,387,623 Less: Allowance for impairment losses 66,760 Net 37,320,863 PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the year then ended Expressed in millions of Rupiah, unless otherwise stated 73

6. PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS continued

a. By type, currency, maturity and Bank Indonesia’s collectability continued: December 31, 2014 Maturity Current Loss Total Rupiah: Bank Indonesia 1 month 25,211,529 - 25,211,529 Call money 1 month 5,886,000 - 5,886,000 1 month 3 months 980,000 - 980,000 Time deposit 1 month 2,036,190 - 2,036,190 1 month 3 months 1,476,877 - 1,476,877 3 months 6 months 240,273 - 240,273 6months 12months 20,000 - 20,000 Saving no maturity 1,055 - 1,055 Total 35,851,924 - 35,851,924 Foreign currencies: Bank Indonesia 1 month 17,524,775 - 17,524,775 Call money 1 month 5,824,715 - 5,824,715 12 months - 45,053 45,053 Fixed-term placement 1 month 1,756,361 - 1,756,361 1 month 3 months 545 - 545 3 months 6 months 199,770 - 199,770 12 months - 1,038 1,038 Time deposit 1 month 8,571 - 8,571 Total Note 61B.v 25,314,737 46,091 25,360,828 61,212,752 Less: Allowance for impairment losses 95,147 Net 61,117,605 b. By related parties and third parties: December 31, December 31, 2015 2014 Rupiah: Related parties Note 55 1,572,113 1,250,349 Third parties 9,988,512 34,601,575 Total 11,560,625 35,851,924 Foreign currencies: Related parties Note 55 419,165 252,729 Third parties 25,407,833 25,108,099 Total Note 61B.v 25,826,998 25,360,828 37,387,623 61,212,752 Less: Allowance for impairment losses 66,760 95,147 37,320,863 61,117,605