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PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for the year then ended Expressed in millions of Rupiah, unless otherwise stated 223

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A. Credit risk continued i Maximum exposure to credit risk before considering the financial effect of collateral held and other credit enhancement continued December 31, December 31, 2016 2015 Other assets Accrued income 4,365,862 4,060,993 Receivables from customer transactions 1,010,636 762,373 Receivables from transactions related to ATM and credit card 472,950 477,159 Receivable from policyholder 504,474 476,807 Receivable from sale of marketable securities 30,285 99,610 Receivables from government bonds pledged as collateral 593,466 592,668 942,913,755 840,016,109 Credit risk exposures relating to administrative accounts net after allowance for impairment losses as of December 31, 2016 and 2015 are as follows: December 31, December 31, 2016 2015 Bank guarantees issued 74,105,942 74,276,897 Committed unused loan facilities granted 26,866,165 29,268,015 Standby letter of credit 13,155,067 12,710,551 Outstanding irrevocable letters of credit 12,090,306 10,800,349 126,217,480 127,055,812 The above table represents the maximum financial assets exposure on credit risk to Bank Mandiri and Subsidiaries as of December 31, 2016 and 2015, without taking into account any collateral held or other credit support attached. For financial assets in the statement of financial position, the exposures set out above are based on carrying amounts as reported in the consolidated financial statements. PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for the year then ended Expressed in millions of Rupiah, unless otherwise stated 224

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A. Credit risk continued i Maximum exposure to credit risk before considering the financial effect of collateral held and other credit enhancement Concentration of risks of financial assets with credit risk exposure a Geographical sectors The following table breaks down Bank Mandiri’s and Subsidiaries’ credit exposure at their gross amounts without taking into account any allowance for impairment losses, collateral held or other credit support, as categorised by geographical region as of December 31, 2016 and 2015. For this table, Bank Mandiri and Subsidiaries have allocated exposures to regions based on the geographical area of where the transactions are recorded. December 31, 2016 Jawa Bali Sumatera Kalimantan Sulawesi Others Total Current accounts with Bank Indonesia 52,484,974 - - - - 52,484,974 Current accounts with other banks 8,287,906 3,938 5,379 508 2,065,483 10,363,214 Placement with Bank Indonesia and other banks 72,154,527 500 - - 1,545,208 73,700,235 Marketable securities Government Fair value through profit or loss 1,437,182 - - - 518,318 1,955,500 Available for sale - - - - 867,843 867,843 Non Government Fair value through profit or loss 2,668,739 - - - 148,728 2,817,467 Available for sale 21,092,867 - - - 304,440 21,397,307 Held to maturity 10,378,616 - - - 884,822 11,263,438 At cost 638,190 - - - - 638,190 Government Bonds Fair value through profit or loss 1,191,310 - - - - 1,191,310 Available for sale 80,334,549 - - - - 80,334,549 Held to maturity 11,142,896 - - - - 11,142,896 At cost 5,027,262 - - - - 5,027,262 Other receivables-trade transactions 15,526,847 - - - 397,271 15,924,118 Securities purchased under resale agreements 5,054,488 - - - - 5,054,488 Derivatives receivables 235,496 - - - 3,764 239,260 Loans Corporate 157,099,486 36,364,520 9,195,374 2,219,324 26,499,085 231,377,789 Commercial 121,654,327 26,896,058 7,929,253 5,047,447 629,549 162,156,634 Retail 129,473,151 34,486,574 16,324,160 15,966,394 4,872,933 201,123,212 Sharia 35,798,687 10,062,704 5,077,194 2,438,549 1,288,184 54,665,318 Consumer financing receivables 8,667,387 1,743,318 661,275 783,236 - 11,855,216 Net investment in finance leases 766,314 291 2,944 64,934 - 834,483 Acceptances receivables 13,176,646 - - - 1,612,598 14,789,244 Other assets Accrued income 3,516,458 381,487 130,578 122,760 214,579 4,365,862 Receivables from customer transactions 1,101,030 21,452 9,072 9,063 1,370 1,141,987 Receivables from transactions related to ATM and credit card 472,950 - - - - 472,950 Receivable to policyholder 478,644 14,354 5,297 6,179 - 504,474 Receivable from sale of marketable securities 30,285 - - - - 30,285 Receivables from Government Bonds pledged as collateral 593,466 - - - - 593,466 760,484,680 109,975,196 39,340,526 26,658,394 41,854,175 978,312,971 In accordance with the operating segments of Bank Mandiri. Excluding marketable securities which are the investment from the Subsidiaries’ policyholder’s unit-link which has no credit risk exposure. Excluding government bonds which are the investment from the Subsidiaries’ policyholder’s unit-link which has no credit risk exposure. Others included in the portfolio is the area of Papua and overseas branches. PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for the year then ended Expressed in millions of Rupiah, unless otherwise stated 225

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