Legal Matters Mandiri - Investor Relations - Audited Financials

PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in millions of Rupiah, unless otherwise stated Appendix 5196 63. ACCOUNTS RECLASSIFICATION Certain accounts in the consolidated financial statements as at 31 December 2011 and 1 January 2011 have been reclassified to conform with the presentation of the consolidated financial statements as at 31 December 2012. Reclassified to comply with Bapepam and LK regulation No. VIII.G.7. dated 25 June 2012 regarding Financial Statements Presentation and Disclosure for Issuers or Public Companies. The details of the accounts reclassifications are as follows: 31 December 2011 Before Reclassification Reclassification After Reclassification Consolidated statement of financial position Other Assets 7,249,901 1,584,663 5,665,238 Prepaid Expenses - 1,404,758 1,404,758 Prepaid Taxes - 21,540 21,540 Fixed Assets 12,051,832 1,656,471 10,395,361 Accumulated Depreciation - Fixed Assets 5,462,238 1,116,123 4,346,115 Intangible Assets - 1,824,215 1,824,215 Amortisation - Intangible Assets - 1,125,502 1,125,502 Other liabilities 15,378,187 5,224,635 10,153,552 Accrued Expenses 600,545 1,666,622 2,267,167 Employee Benefits Liabilities - 2,829,919 2,829,919 Provision - 728,094 728,094 Obligation due Immediately 1,830,798 529,326 1,301,472 Current Tax Payable 761,737 761,737 - Tax Payable - 1,291,063 1,291,063 Consolidated Statement of Cash Flows Cash flow from operating activities Decreaseincrease in operating assets: Other assets 1,407,896 504,878 903,018 Prepaid expenses - 506,910 506,910 Prepaid tax - 2,032 2,032 Increasedecrease in operating liabilities and temporary syirkah funds: Obligation due immediately 414,966 129,041 544,007 Taxes payable 221,991 129,041 351,032 Cash flow from investing activities Proceeds from sale of fixed assets 50,084 1,937 48,147 Acquisition of fixed assets 1,540,870 321,476 1,219,394 Acquisition of intangible assets - 319,539 319,539 1 January 2011 Before Reclassification Reclassification After Reclassification Consolidated statement of financial position Other Assets 5,384,797 1,069,391 4,315,406 Prepaid Expenses - 897,848 897,848 Prepaid Taxes - 23,572 23,572 Fixed Assets 10,827,137 1,338,339 9,488,798 Accumulated Depreciation - Fixed Assets 5,300,137 1,064,396 4,235,741 Intangible Assets - 1,492,515 1,492,515 Amortisation - Intangible Assets - 1,070,601 1,070,601 Other liabilities 10,338,954 4,530,736 5,808,218 Accrued Expenses 606,975 1,360,092 1,967,067 Employee Benefits Liabilities - 2,512,058 2,512,058 Provision - 658,586 658,586 Obligation due Immediately 1,415,831 658,366 757,465 Current Tax Payable 750,432 750,432 - Tax Payable - 1,408,798 1,408,798