LOANS AND SHARIA RECEIVABLESFINANCINGcontinued

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 109

12. LOANS AND SHARIA RECEIVABLESFINANCING continued

B. Other significant information related to loans and sharia receivablesfinancing continued: e. Syndicated loans Syndicated loans represent loans provided to borrowers under financing agreements with other banks. The percentage share of Bank Mandiri as the facility agent in a syndicated loans as of December 31, 2016 and 2015 ranged from 24.00 to 94.52 and 6.73 to 94.52 unaudited, respectively, of the total syndicated loans. While the percentage share of Bank Mandiri, as a member in syndicated loans as of December 31, 2016 and 2015 ranged from 0,61 to 98,67 and 0.61 to 99.38 unaudited, respectively, of the total syndicated loans. f. Restructured loans Below are the types and amount of restructured loans as of December 31, 2016 and 2015: December 31, December 31, 2016 2015 Extension of loan maturity dates 46,336,904 24,525,588 Extension of loan maturity dates and reduction of interest rates 2,232,220 1,626,032 Long-term loans with options to convert debt to equity - 322,172 Additional loan facilities 31,826 34,202 Extension of loan maturity dates and other restructuring schemes 4,130,325 6,005,590 52,731,275 32,513,584 Other restructuring schemes mainly involve reduction of interest rates, rescheduling of unpaid interest and extension of repayment periods for unpaid interest. Below are the amount of restructured loans based on collectibility: December 31, December 31, 2016 2015 Current 22,726,073 16,431,124 Special mention 13,777,071 11,476,860 Substandard 8,644,843 874,044 Doubtful 934,997 606,329 Loss 6,648,291 3,125,227 Total 52,731,275 32,513,584 Total restructured loans under non-performing loans NPL category as of December 31, 2016 and 2015 are amounting to Rp16,228,131 and Rp4,605,600, respectively. g. Loans to related parties Total loans to related parties and its percentage to the total consolidated assets are disclosed in Note 55. Loans to related parties include loans to Bank Mandiri key employees. The loans to Bank Mandiri key employees consist of interest-bearing amounting to 4.30 per annum which are intended for the acquisition of vehicles andor houses, and are repayable within 1 one to 15 fifteen years through monthly payroll deductions. 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 110

12. LOANS AND SHARIA RECEIVABLESFINANCING continued