ESTIMASI LIABILITAS IMBALAN KERJA ESTIMATED LIABILITIES FOR EMPLOYEE

BRISyariah 2015 Annual Report 255 The original financial statements included herein are in the Indonesian language. PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended Expressed in millions of Rupiah, unless otherwise stated 83

36. JAMINAN PEMERINTAH

TERHADAP KEWAJIBAN PEMBAYARAN BANK UMUM lanjutan 36. GOVERNMENT GUARANTEES ON OBLIGATIONS OF COMMERCIAL BANKS continued Berdasarkan Peraturan LPS No. 2 tanggal 25 November 2010, simpanan yang dijamin meliputi giro, deposito berjangka, sertifikat deposito, tabungan dan simpanan dari bank lain. Based on LPS Regulation No. 2 dated November 25, 2010, the deposits guaranteed included demand deposits, time deposits, certificates of deposits, savings deposits and deposits from other banks. Berdasarkan Peraturan Pemerintah Republik Indonesia No. 66 tahun 2008 tanggal 13 Oktober 2008, tentang “Besarnya Nilai Simpanan yang Dijamin Lembaga Penjaminan Simpanan”, maka pada tanggal-tanggal 31 Desember 2015 dan 2014, jumlah simpanan yang dijamin LPS adalah simpanan sampai dengan Rp2.000.000.000 disajikan dalam nilai penuh untuk per nasabah per bank. Simpanan dari nasabah dijamin hanya jika tingkat bagi hasil sama dengan atau dibawah 7,50 dan 7,75 untuk mata uang rupiah dan masing-masing sebesar 1,25 dan 1,50 untuk simpanan dalam mata uang asing pada tanggal- tanggal 31 Desember 2015 dan 2014. Pada tanggal-tanggal 31 Desember 2015 dan 2014, Bank adalah peserta dari program penjaminan tersebut. Based on the Government of the Republic of Indonesia Regulation No. 66 Year 2008, dated October 13, 2008, regarding “the Amount of Public Deposits Guaranteed by the Government Established Deposit Insurance Institution”, as of December 31, 2015 and 2014, the amount of Deposits that are guaranteed by LPS amounted to Rp2,000,000,000 express in full amount for each customer, each bank. Deposits are guaranteed only if the profit sharing rate is same or less than 7.50 and 7.75 for Rupiah and 1.25 and 1.50 for foreign currency as of December 31, 2015 and 2014, respectively. As of December 31, 2015 and 2014, the Bank is a participant of the government guarantee program. Beban penjaminan dana pihak ketiga yang dijaminkan kepada Lembaga Penjaminan Simpanan LPS adalah Rp36.958 dan Rp30.335 masing-masing pada tahun yang berakhir pada tanggal 31 Desember 2015 dan 2014. Insurance premium related to third party funds paid to the Deposit Insurance Institution LPS is amounted to Rp36,958 and Rp30,335 for the years ended December 31, 2015 and 2014, respectively.

37. INFORMASI MENGENAI TRANSAKSI DENGAN PIHAK BERELASI

37. INFORMATION ON TRANSACTIONS WITH RELATED PARTIES

Pihak-pihak berelasi terdiri dari entitas induk, Pemerintah Negara Republik Indonesia, Badan Usaha Milik Negara dan Entitas Anak entitas dan lembaga Pemerintah, Dewan Komisaris, Direksi dan karyawan kunci berdasarkan PSAK No. 7 Revisi 2010, “Pengungkapan Pihak-Pihak Berelasi”. Related parties consist of parent company, Government of the Republic of Indonesia, State- Owned Enterprises and their subsidiaries Government entities and institutions, Board of Commissioners, Board of Directors and key employees of the Bank based on SFAS No. 7 Revised 2010, “Related Party Disclosures”.

a. Jenis hubungan dan unsur transaksi berelasi

a. Type of relationships and related parties transactions

Pihak-pihak berelasi secara entitas danatau manajemen: Related parties from the entity level andor management are: Pihak berelasi Related parties Sifat dari hubungan Nature of relationship Sifat dari transaksi Nature of transaction PT Bank Rakyat Indonesia Persero Tbk Entitas induk Parent company Giro dan penempatan pada bank lain, Sertifikat Investasi Mudharabah Antarbank SIMA, aset lain-lain Current accounts and placements with other bank, Interbank Mudharabah Investment Certificate SIMA, other assets BRISyariah Laporan Tahunan 2015 256 The original financial statements included herein are in the Indonesian language. PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended Expressed in millions of Rupiah, unless otherwise stated 84

37. INFORMASI MENGENAI TRANSAKSI DENGAN PIHAK BERELASI lanjutan

37. INFORMATION ON TRANSACTIONS WITH RELATED PARTIES continued

a. Jenis hubungan dan unsur transaksi berelasi lanjutan

a. Type of relationships and related parties transactions continued

Pihak-pihak berelasi secara entitas danatau manajemen lanjutan: Related parties from the entity level andor management are continued: Pihak berelasi Related parties Sifat dari hubungan Nature of relationship Sifat dari transaksi Nature of transaction PT Bank Mandiri Persero Tbk Hubungan pengendalian melalui Pemerintah Pusat RIControl relationship through the Central Government of the Republic of Indonesia Giro dan penempatan pada bank lain Current accounts and placements with other bank Pemerintah Negara Republik IndonesiaGovernment of the Republic of Indonesia Kepemilikan saham mayoritas melalui Kementrian Keuangan RI Majority shareholder through the Ministry of Finance of the Republic of Indonesia Investasi pada surat berharga Investments in marketable securities PT Bank BNI Syariah Hubungan pengendalian melalui Pemerintah Pusat RIControl relationship through the Central Government of the Republic of Indonesia Investasi pada surat berharga, Sertifikat Investasi Mudharabah Antarbank SIMA Investments in marketable securities, Interbank Mudharabah Investment Certificate SIMA PT Perusahaan Listrik Negara Persero Hubungan pengendalian melalui Pemerintah Pusat RIControl relationship through the Central Government of the Republic of Indonesia Investasi pada surat berharga Investments in marketable securities PT BNI Life Insurance Divisi Syariah Hubungan pengendalian melalui Pemerintah Pusat RIControl relationship through the Central Government of the Republic of Indonesia Giro wadiah, deposito mudharabah Wadiah demand deposits, mudharabah time deposits PT Asuransi Jiwa Bringin Jiwa Sejahtera BRINGIN LIFE Hubungan pengendalian melalui entitas indukControl relationship through parent company Giro wadiah, deposito mudharabah Wadiah demand deposits, mudharabah time deposits Dana Pensiun BRI Hubungan dengan PT Bank Rakyat Indonesia Persero Tbk Management relations with PT Bank Rakyat Indonesia Persero Tbk Deposito mudharabah Mudharabah time deposits PT Asuransi Bringin Sejahtera Artamakmur BSAM Divisi Syariah Hubungan melalui Dana Pensiun BRI Relationship influence through Pension Funds of BRI Giro wadiah, deposito mudharabah Wadiah demand deposits, mudharabah time deposits PT BNI Asset Management Hubungan pengendalian melalui Pemerintah Pusat RIControl relationship through the Central Government of the Republic of Indonesia Giro wadiah Wadiah demand deposits