SIMPANAN DARI BANK LAIN lanjutan DEPOSITS FROM OTHER BANKS continued

PT BANK ARTHA GRAHA INTERNASIONAL Tbk CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2016 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK ARTHA GRAHA INTERNASIONAL Tbk NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2016 and For The Year Then Ended Expressed in millions of Rupiah, unless otherwise stated - 138 - 22. BUNGA MASIH HARUS DIBAYAR

22. ACCRUED INTEREST PAYABLES

Rincian bunga masih harus dibayar adalah sebagai berikut: The details of accrued interest payables are as follows: 2016 2015 Jumlah nosional mata uang asing angka penuh Notional amount of foreign currency full amount Ekuivalen Rupiah Equivalent Rupiah Jumlah nosional mata uang asing angka penuh Notional amount of foreign currency full amount Ekuivalen Rupiah Equivalent Rupiah Rupiah Rupiah Simpanan nasabah Deposits from customers Bunga deposito berjangka 50.953 62.830 Interest on time deposits Bunga jasa giro - 5.363 Interest on demand deposits Bunga tabungan - 2.919 Interest on savings deposits Simpanan dari bank lain Deposits from other banks Bunga deposito berjangka 61 58 Interest on time deposits Sub jumlah 51.014 71.170 Sub total Mata Uang Asing Foreign Currencies Simpanan nasabah Deposits from customers Bunga deposito berjangka USD 94.113 1.268 USD 141.629 1.952 Interest on time deposits SGD 34.044 317 SGD 57.552 562 1.585 2.514 Bunga jasa giro USD - - USD 13.548 179 Interest on demand deposits SGD - - SGD 381 4 - 183 Sub jumlah 1.585 2.697 Sub total Jumlah 52.599 73.867 Total PT BANK ARTHA GRAHA INTERNASIONAL Tbk CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2016 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK ARTHA GRAHA INTERNASIONAL Tbk NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2016 and For The Year Then Ended Expressed in millions of Rupiah, unless otherwise stated - 139 - 23. BEBAN AKRUAL DAN LIABILITAS LAIN- LAIN 23. ACCRUED EXPENSES AND OTHER LIABILITIES Rincian beban akrual dan liabilitas lain-lain adalah sebagai berikut: The details of accrued expenses and other liabilities are as follows: 2016 2015 Pihak ketiga Third parties Rupiah Rupiah Operasional 9.136 6.548 Operational Pendapatan diterima di muka 6.483 4.481 Unearned revenues Setoran jaminan 6.247 5.464 Guarantee deposits Gaji dan tunjangan 2.300 1.697 Salaries and allowances Lain-lain 3.231 2.060 Others Sub jumlah 27.397 20.250 Sub total Mata Uang Asing Foreign Currencies Setoran jaminan 2.007 937 Guarantee deposits Pendapatan diterima di muka 26 838 Unearned revenues Lain-lain 72 86 Others Sub jumlah 2.105 1.861 Sub total Jumlah 29.502 22.111 Total Setoran jaminan terutama merupakan setoran jaminan dari debitur untuk penyelesaian kredit. Guarantee deposits mainly represent deposit from debtor to settle the loan. Beban akrual operasional terutama terdiri dari beban akrual listrik, telepon, air, sewa, pemeliharaan, keamanan dan operasional lainnya. Operational accrued expenses represent accrued expenses of electricity, telephone, water, rent, maintenance, security and other operationals. 24. LIABILITAS IMBALAN PASCA KERJA 24. POST-EMPLOYMENT BENEFITS LIABILITY Bank memberikan imbalan pasca kerja kepada karyawan tetap yang telah mencapai usia pensiun normal pada umur 55 tahun sesuai dengan Undang- Undang Ketenagakerjaan No. 132003 tanggal 25 Maret 2003 dan mengakui liabilitas imbalan pasca kerja sesuai dengan PSAK 24 Revisi 2013, “Imbalan Kerja”. Imbalan pasca kerja tersebut tidak didanai. Jumlah karyawan Bank yang berhak atas imbalan pasca kerja tersebut pada tanggal 31 Desember 2016 dan 2015 masing-masing sejumlah 2.433 dan 2.240 karyawan. The Bank provides post-employment benefits to permanent employees who have reached normal retirement age of 55 years in accordance with the Labor Law No. 132003 dated March 25, 2003 and recognizes post-employment benefit obligations in accordance with PSAK 24 Revised 2013, “Employee Benefits”. Post-employment benefits are unfunded. The number of employees of the Bank that entitled to post-employment benefits on the date as of December 31, 2016 and 2015 number of 2,433 and 2,240 employees, respectively.