Berdasarkan jenis akad By type of agreement

Laporan Tahunan 2012 ฀Annual฀Report฀• bank bjb 444 The original consolidated financial statements included herein are in the Indonesian language. PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years ended December 31, 2012 and 2011 Expressed in millions of rupiah, unless otherwise stated 104 12. PEMBIAYAAN SYARIAH lanjutan 12. SHARIA FINANCING continued e. Kisaran setara marjin dan bagi hasil e. Range of equivalent margin and profit sharing 2012 2011 Rupiah 6,50 - 10,00 6,50 - 10,00 Rupiah

f. Ikhtisar pembiayaan

syariah non- performing berdasarkan sektor ekonomi f. Non-performing sharia financing by economic sector 2012 2011 Cadangan Cadangan kerugian kerugian Pembiayaan penurunan Pembiayaan penurunan non-performing nilai non-performing nilai Non - Allowance Non - Allowance performing for impairment performing for impairment loans losses loans losses Perdagangan 9.820 4.916 6.025 4.399 Trading Jasa dunia usaha 6.095 2.972 4.813 3.196 Business services Konstruksi 5.782 3.088 3.057 2.873 Construction Jasa-jasa sosial 1.326 621 2.923 2.157 Social services Industri 3.363 1.635 1.907 1.757 Industry Pertanian 409 66 351 351 Agriculture Pengangkutan dan Transportation and Pergudangan 86.190 40.226 83 61 warehousing Listrik, gas dan air - - - - Electricity, gas and water Lain-lain 4.432 1.755 4.804 580 Others Total 117.417 55.279 23.963 15.374 Total Pada tanggal 31 Desember 2012 dan 2011, rasio pembiayaan syariah non-performing - kotor terhadap jumlah pembiayaan syariah masing- masing sebesar 3,97 dan 1,36. As of December 31, 2012 and 2011, non- performing sharia financing ratios - gross to total sharia financing are 3.97 and 1.36, respectively. Pada tanggal 31 Desember 2012 dan 2011, rasio pembiayaan syariah non-performing - neto terhadap jumlah pembiayaan syariah masing- masing sebesar 2,10 dan 0,49. As of December 31, 2012 and 2011, non- performing sharia financing ratios - net to total sharia financing are 2.10 and 0.49, respectively.

g. Perubahan cadangan kerugian penurunan nilai

g. Movements

in the allowance for impairment losses 2012 2011 Saldo awal 33.444 24.990 Beginning balance Penyisihan selama tahun berjalan 43.840 8.263 Provision during the year Penghapusbukuan Write-offs selama tahun berjalan - 107 during the year Penerimaan kembali pembiayaan yang telah dihapus buku 560 298 Recovery of loans written-off Saldo akhir 77.844 33.444 Ending balance Minimum cadangan Minimum allowance for kerugian menurut BI 77.100 33.444 impairment losses per BI Rasio 100,96 100,00 Ratio Manajemen berpendapat bahwa jumlah cadangan kerugian penurunan nilai yang dibentuk cukup untuk menutup kerugian yang mungkin timbul akibat tidak tertagihnya pembiayaan syariah yang diberikan. Management believes that the allowance for impairment losses is adequate to cover possible losses arising from uncollectible sharia financing. Laporan Tahunan 2012 ฀Annual฀Report฀•฀ bank bjb 445 Performance Good Corporate The original consolidated financial statements included herein are in the Indonesian language. PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years ended December 31, 2012 and 2011 Expressed in millions of rupiah, unless otherwise stated 105 13. TAGIHAN AKSEPTASI 13. ACCEPTANCE RECEIVABLES Informasi mengenai jatuh tempo tagihan akseptasi diungkapkan pada Catatan 47. Information with respect to maturities of acceptances receivable is disclosed in Note 47. 2012 2011 Rupiah Rupiah Debitur non-bank 18.320 322 Non-bank debtors Bank - - Bank Total Rupiah 18.320 322 Total Rupiah Mata uang asing Foreign currencies Debitur non-bank 206.655 78.393 Non-bank debtors Bank - - Bank Total mata uang asing 206.655 78.393 Total foreign currencies Total 224.975 78.715 Total Cadangan kerugian Allowance for penurunan nilai - - impairment losses Neto 224.975 78.715 Net Perincian tagihan akseptasi berdasarkan mata uang adalah sebagai berikut: Acceptances receivable based on currencies are as follows: 2012 2011 Jumlah nosional Jumlah nosional mata uang asing mata uang asing Notional amount Notional amount In foreign Ekuivalen in foreign Ekuivalen currencies Rupiah currencies Rupiah angka penuh Equivalent angka penuh Equivalent full amount Rupiah full amount Rupiah Rupiah 18.320 322 Rupiah Mata uang asing Foreign currencies Dolar Amerika Serikat 21.442.794 206.655 8.645.505 78.393 United States Dollar Total 224.975 78.715 Total Cadangan kerugian Allowance for penurunan nilai - - impairment losses Neto 224.975 78.715 Net Manajemen berpendapat bahwa tagihan atau kewajiban akseptasi tidak mengalami penurunan nilai. Cadangan kerugian penurunan nilai tidak diperlukan. Management believes that acceptance payable or receivable is not impaired. No allowance for impairment losses is necessary.