Berdasarkan mata uang By currency Berdasarkan transaksi dengan pihak yang mempunyai hubungan istimewa dan pihak By related party and third party Berdasarkan kolektibilitas By collectibility Annual interest rates

250 Laporan Tahunan 2008 BNI The original consolidated financial statements included herein are in Indonesian language. PT BANK NEGARA INDONESIA PERSERO Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2008 dan 2007 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK NEGARA INDONESIA PERSERO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2008 and 2007 Expressed in millions of Rupiah, unless otherwise stated 9. TAGIHAN AKSEPTASI

9. ACCEPTANCES RECEIVABLE

Informasi mengenai tagihan akseptasi yang mempunyai hubungan istimewa diungkapkan pada Catatan 38. Informasi mengenai jatuh tempo diungkapkan pada Catatan 44. Acceptances receivable with related parties are disclosed in Note 38. Information in respect of maturities is disclosed in Note 44. a. Berdasarkan mata uang a. By currency 2008 2007 Rupiah 256.626 148.414 Rupiah Mata uang asing 3.733.409 2.279.057 Foreign currencies Jumlah 3.990.035 2.427.471 Total Penyisihan kerugian 158.998 47.353 Allowance for losses Bersih 3.831.037 2.380.118 Net

b. Berdasarkan transaksi dengan pihak yang mempunyai hubungan istimewa dan pihak

ketiga

b. By related party and third party

Pada tanggal 31 Desember 2008 dan 2007, tagihan akseptasi dengan pihak yang mempunyai hubungan istimewa adalah sebesar Rp939 dan Rp854 Catatan 38. As of December 31, 2008 and 2007, acceptances receivable from related parties amounted to Rp939 and Rp854, respectively Note 38. c. Berdasarkan kolektibilitas c. By collectibility 2008 2007 Lancar 2.728.578 2.099.541 Current Dalam perhatian khusus 1.104.243 255.564 Special mention Kurang lancar 94.957 68.621 Substandard Macet 62.257 3.745 Loss Jumlah 3.990.035 2.427.471 Total Penyisihan kerugian 158.998 47.353 Allowance for losses Bersih 3.831.037 2.380.118 Net Manajemen berpendapat bahwa jumlah penyisihan kerugian di atas telah memadai. Management believes that the above allowance for losses is adequate. 10. TAGIHAN DAN KEWAJIBAN DERIVATIF

10. DERIVATIVES RECEIVABLE AND PAYABLE

Dalam melakukan usaha bisnis, BNI melakukan transaksi instrumen keuangan derivatif seperti kontrak berjangka mata uang asing, swap mata uang asing dan swap atas tingkat bunga untuk keperluan pembiayaan, perdagangan dan lindung nilai. In the normal course of business, BNI enters into transactions involving derivative financial instruments such as foreign currency forward contracts, forward currency swaps and interest rate swaps for financing, trading and hedging purposes. Annual Report 2008 BNI 251 The original consolidated financial statements included herein are in Indonesian language. PT BANK NEGARA INDONESIA PERSERO Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2008 dan 2007 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK NEGARA INDONESIA PERSERO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2008 and 2007 Expressed in millions of Rupiah, unless otherwise stated 10. TAGIHAN DAN KEWAJIBAN DERIVATIF lanjutan

10. DERIVATIVES RECEIVABLE AND PAYABLE continued

31 Desember 2008December 31, 2008 Jumlah nosional Nilai WajarFair Values mata uang asing Jumlah penuh Tagihan Kewajiban Foreign currency derivatif derivatif notional amount Derivatives Derivatives Instrumen Full amount receivable payable Instruments Terkait Nilai Tukar Exchange Rate Related Kontrak berjangka - beli Forward contract - buy USD 2.930.000 601 586 USD Kontrak berjangka - jual Forward contract - sell USD 10.342.880 5.907 1.898 USD Swap mata uang asing - beli Foreign currency swaps - buy USD 4.500.000 - 13 USD EUR 700.000 127 - EUR Swap mata uang asing - jual Foreign currency swaps - sell USD 137.025.000 69.176 870 USD SGD 10.000.000 - 835 SGD Spot mata uang asing - beli Foreign currency spot - buy USD 16.150.000 14 2.654 USD EUR 6.500.000 - 111 EUR GBP 60.000 - 3 GBP Spot mata uang asing - jual Foreign currency spot - sell USD 11.800.000 2.039 11 USD EUR 5.413.264 1.476 - EUR Terkait Suku Bunga Interest Rate Related Swap mata uang asing dan suku bunga Cross currency swaps - interest rate USD 121.732.831 11.021 75.685 USD SGD 10.000.000 6.164 - SGD Jumlah 96.525 82.666 Total Penyisihan kerugian 967 - Allowance for losses Bersih 95.558 82.666 Net 31 Desember 2007December 31, 2007 Jumlah nosional Nilai WajarFair Values mata uang asing Jumlah penuh Tagihan Kewajiban Foreign currency derivatif derivatif notional amount Derivatives Derivatives Instrumen Full amount receivable payable Instruments Terkait Nilai Tukar Exchange Rate Related Kontrak berjangka - beli Forward contract - buy USD 7.045.000 63 180 USD Kontrak berjangka - jual Forward contract - sell USD 6.457.017 183 68 USD Swap mata uang asing - beli Foreign currency swaps - buy USD 66.000.000 560 1.211 USD GBP 7.500.000 106 - GBP Swap mata uang asing - jual Foreign currency swaps - sell USD 135.500.000 1.298 6.307 USD Spot mata uang asing - beli Foreign currency spot - buy USD 128.849.960 - 2.880 USD EUR 500.000 45 - EUR Spot mata uang asing - jual Foreign currency spot - sell USD 12.700.000 409 - USD EUR 500.000 - 54 EUR Terkait Suku Bunga Interest Rate Related Swap mata uang asing dan suku bunga Cross currency swaps - interest rate USD 109.927.201 - 18.231 USD SGD 10.000.000 - 259 SGD Jumlah 2.664 29.190 Total Penyisihan kerugian 27 - Allowance for losses Bersih 2.637 29.190 Net