TAGIHAN DAN LIABILITAS AKSEPTASI ACCEPTANCE RECEIVABLE AND PAYABLE ACCEPTANCE RECEIVABLE

PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in thousands Rupiah unless otherwise stated Lampiran – 556 – Schedule 11. PINJAMAN YANG DIBERIKAN, PEMBIAYAAN DAN PIUTANG SYARIAH lanjutan 11. LOANS, SHARIA FINANCING AND RECEIVABLES continued j. Pada tanggal 20 Januari 2005, BI mengeluarkan peraturan No. 73PBI2005 tentang “Batas Maksimum Pemberian Kredit “BMPK” Bank Umum”yang berlaku efektif sejak tanggal 20 Januari 2005. Peraturan tersebut menetapkan batas maksimum penyediaan dana kepada satu peminjam yang bukan merupakan pihak berelasi tidak melebihi 20 dari modal Bank. Peraturan tersebut juga menetapkan batas maksimum penyediaan dana kepada satu kelompok peminjam yang bukan pihak berelasi tidak melebihi 25 dari modal Bank. Peraturan ini telah diubah dengan PBI No. 813PBI2006 tanggal 5 Oktober 2006 tentang kriteria penyediaan dana kepada pihak berelasi yang dikecualikan dari perhitungan BMPK. Pada tanggal 31 Desember 2016 dan 2015, tidak terdapat pelampauan dan pelanggaran atas BMPK baik kepada pihak berelasi maupun pihak ketiga. j. On 20 January 2005, BI issued regulation No. 73PBI2005 regarding “Legal Lending Limit “LLL” for Commercial Banks” which effective on 20 January 2005. This regulation requires themaximum lending limit to one non-related party borrower not to exceed 20 of the Bank’s capital. This regulation also requires the maximum lending limit to non related party bank of borrowers not to exceed 25 of Bank’s capital. This regulation has been amended by BI regulation No. 813PBI2006 dated 5 October 2006 regarding criteria of lending to related parties which exempted from calculation of the LLL. As at 31 December 2016 and 2015, there were no breach and no violation of the LLL requirements both to related parties and third parties. k. Jaminan atas pinjaman yang diberikan berupa tanah, bangunan, saham, giro, deposito berjangka, mesin, persediaan, dan piutang. Deposito berjangka yang dijadikan jaminan tunai untuk pinjaman yang diberikan pada tanggal 31 Desember 2016 dan 2015 masing- masing sebesar Rp 672.119.612 dan Rp 998.925.748 Catatan 19 dengan outstanding pinjaman masing-masing sebesar Rp 536.583.231 dan Rp 960.178.806. Giro yang dijadikan jaminan tunai untuk pinjaman yang diberikan pada tanggal 31 Desember 2016 dan 2015 masing-masing sebesar Rp 135.000.000 dan Rp 170.000.000 Catatan 19 dengan outstanding pinjaman masing-masing sebesar Rp 72.050.000 dan Rp 163.000.000. Deposito berjangka Mudharabah yang dijadikan jaminan atas piutang dan pembiayaan masing-masing berjumlah Rp 415.503.307 dan Rp 268.400.000 pada tanggal 31 Desember 2016 dan 2015. k. Collaterals for loans are in form of as land, building, shares, demand deposits, time deposits, machinery, inventories, and receivables. Time deposits that are pledged as cash collateral for loans as at 31 December 2016 and 2015 amounted to Rp 672,119,612 and Rp 998,925,748 Note 19 with loan outstanding of Rp 536,583,231 and Rp 960,178,806, respectively. Demand deposits that are pledged as cash collateral for loans as at 31 December 2016 and 2015 amounted to Rp 135,000,000 and Rp 170,000,000 Note 19 with loan outstanding of Rp 72,050,000, Rp 163,000,000 and Rp 55,000,000 and, respectively. Mudharabah time deposits that is pledged as collateral for receivables and financing is amounted to Rp 415,503,307 and Rp 268,400,000 as at 31 December 2016 and 2015, respectively. 12. TAGIHAN DAN LIABILITAS AKSEPTASI 12. ACCEPTANCE RECEIVABLE AND PAYABLE

a. Berdasarkan mata uang

a. By currencies

2016 2015 Tagihan akseptasi 9,730,501 6,049,540 Acceptance Receivables Liabilitas akseptasi 4,682,005 - Acceptance payables

b. Berdasarkan kolektabilitas

b. By collectibility

Pada tanggal 31 Desember 2016 dan 2015, seluruh tagihan akseptasi digolongkan sebagai Lancar. As at 31 December 2016 and 2015, all acceptance receivables were classified as Current.

c. Berdasarkan

transaksi dengan pihak berelasi dan pihak ketiga

c. By transactions with related party and third

party Pada tanggal 31 Desember 2016 dan 2015, tidak terdapat tagihan dan liabilitas akseptasi yang berasal dari pihak berelasi. As at 31 December 2016 and 2015, there were no accpetance receivables and payables from related party. 390 PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in thousands Rupiah unless otherwise stated Lampiran – 557 – Schedule 12. TAGIHAN DAN LIABILITAS AKSEPTASI lanjutan

12. ACCEPTANCE RECEIVABLE

AND PAYABLE continued

d. Berdasarkan jangka waktu perjanjian

d. By term of agreements

Tagihan dan liabilitas akseptasi berdasarkan jangka waktu perjanjian adalah: The accpetance receivables and payables calssified according to term of agreements are as follows: 2016 2015 Tagihan akseptasi Acceptance Receivables 1 bulan - - 1 month 1-3 bulan 9,730,501 - 1-3 months 3-6 bulan - 6,049,540 3-6 months 6 bulan - - 6 months 9,730,501 6,049,540 Dikurangi: Cadangan kerugian Less: Allowance for impairment penurunan nilai - - losses 9,730,501 6,049,540 Liabilitas akseptasi Acceptance payables 1 bulan - - 1 month 1-3 bulan 4,682,005 - 1-3 months 3-6 bulan - - 3-6 months 6 bulan - - 6 months 4,682,005 -

e. Berdasarkan jatuh tempo

e. By maturity date

Tagihan dan liabilitas akseptasi berdasarkan sisa umur sampai dengan jatuh tempo adalah: The acceptance receivables and payables classification according to remaining period to maturity are as follows: 2016 2015 Tagihan akseptasi Acceptance Receivables 1 bulan 7,977,123 - 1 month 1-3 bulan 1,753,378 - 1-3 months 3-6 bulan - 6,049,540 3-6 months 6-12 bulan - - 6-12 months 1-5 tahun - - 1-5 years 9,730,501 6,049,540 Dikurangi: Cadangan kerugian Less: Allowance for impairment penurunan nilai - - losses 9,730,501 6,049,540 Liabilitas akseptasi Acceptance payables 1 bulan - - 1 month 1-3 bulan 4,682,005 - 1-3 months 3-6 bulan - - 3-6 months 6 bulan - - 6 months 1-5 tahun - - 1-5 years 4,682,005 -

f. Cadangan kerugian penurunan nilai

f. Allowance for impairment losses

Manajemen berpendapat bahwa tidak terdapat penurunan nilai atas tagihan akseptasi sehingga tidak diperlukan cadangan kerugian penurunan nilai. Management believes that there is no impaired acceptance receivables, therefore no allowance for impairment losses is needed. 391 PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in thousands Rupiah unless otherwise stated Lampiran – 558 – Schedule 13. BEBAN DIBAYAR DIMUKA

13. PREPAID EXPENSES