ACCOUNTING POLICIES continued ad. Pelaporan segmen lanjutan

PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK AND ITS SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands Rupiah unless otherwise stated Lampiran – 546– Schedule 5. GIRO PADA BANK INDONESIA lanjutan

5. CURRENT ACCOUNTS

WITH BANK INDONESIAcontinued Giro Wajib Minimum “GWM” Bank telah sesuai dengan Peraturan Bank Indonesia “PBI” No. 1310PBI2011 tentang perubahan atas PBI No. 1219PBI2010 dan terakhir dengan PBI No. 1515PBI2013 mengenai GWM Bank Umum dalam Rupiah dan valuta asing yang terdiri dari GWM Primer dan GWM Sekunder pada 31 Desember 2014 masing-masing sebesar 8,00 dan 4,00 2013: 8,00 dan 4,00. Pada tanggal 31 Desember 2014 dan 2013 Bank tidak memiliki GWM LDR karena memenuhi ketentuan LDR Bank Indonesia. The Bank’s minimum statutory reserve complies with BI regulation No. 1310PBI2011 regarding amendment of PBI No. 1219PBI2010 and last by PBI No. 1515PBI2013 concerning Statutory Reserves of Commercial Banks in Rupiah and foreign currency which consists of Primary Statutory Reserve and Secondary Statutory Reserve as at 31 December 2014 of 8.00 and 4.00, respectively 2013: 8.00 and 4.00. As at 31 December 2014 and 2013 the Bank did not have LDR Statutory Reserve since it complied with Bank Indonesia regulations on LDR. Sesuai dengan Peraturan Bank Indonesia No. 621PBI2004 tanggal 3 Agustus 2004 tentang “Giro Wajib Minimum Dalam Rupiah dan Valuta Asing Bagi Bank Umum yang Melaksanakan Kegiatan Usaha Berdasarkan Prinsip Syariah” sebagaimana telah diubah dengan Peraturan Bank Indonesia No. 823PBI2006 tanggal 5 Oktober 2006, Peraturan Bank Indonesia No. 1023PBI2008 tanggal 16 Oktober 2008, dan terakhir berdasarkan Peraturan Bank Indonesia No. 1516PBI2013 tanggal 24 Desember 2013, setiap Bank diwajibkan memelihara GWM dalam Rupiah dan valuta asing yang besarnya ditetapkan masing-masing sebesar 5 dan 1 dari dana pihak ketiga dalam Rupiah dan valuta asing. Based on Bank Indonesia Regulation No. 621PBI2004 dated 3 August 2004 regarding “Minimum Statutory Reserve Requirements in Rupiah and Foreign Currencies of Commercial Banks under Sharia Principle” as amended, by Bank Indonesia Regulation No. 823PBI2006 dated 5 October 2006, No. 1023PBI2008 dated 16 October 2008, and the lastest amandement No. 1516PBI2013 dated 24 December 2013, each bank is required to maintain Minimum Statutory Reserve Requirements GWM in Rupiah and foreign currencies equivalent to 5 and 1 of its third party funds denominated in Rupiah and foreign currencies, respectively. 6. GIRO PADA BANK LAIN 6. CURRENT ACCOUNTS WITH OTHER BANK a. Berdasarkan bank a. By bank 2014 2013 Rupiah Rupiah PT Bank Central Asia Tbk 8,287,133 5,437,567 PT Bank Central Asia Tbk PT Bank Mandiri Persero Tbk 3,778,758 4,052,700 PT Bank Mandiri Persero Tbk PT Bank Syariah Mandiri 306,024 1,542,198 PT Bank Syariah Mandiri PT Bank Pan Indonesia Tbk 15,812 13,710 PT Bank Pan Indonesia Tbk 12,387,727 11,046,175 Cadangan kerugian Allowance for penurunan nilai 70,797 49,128 impairment losses 12,316,930 10,997,047 Pada tanggal 31 Desember 2014 dan 2013, saldo giro pada bank lain pihak ketiga yang berdasarkan pada prinsip perbankan Syariah Entitas Anak masing-masing adalah sebesar Rp 6.711.525 setelah dikurangi cadangan penurunan nilai sebesar Rp 70.797 dan Rp 4.863.678 setelah dikurangi cadangan penurunan nilai sebesar Rp 49.128. As of 31 December 2014 and 2013, current accounts with other banks third parties include amount under Sharia banking principles Subsidiary of Rp 6,711,525 net of allowance for impairment losses of Rp70,797 and Rp 4,863,678 net of allowance for impairment losses of Rp 49,128, respectively. Pada tanggal 31 Desember 2014 dan 2013, tidak terdapat giro pada bank lain yang dijaminkan. As of 31 December 2014 and 2013, there are no current account with other banks pledged as collateral.