PT BANK MANDIRI PERSERO TBK. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Year Ended December 31, 2006 With Comparative Figures For 2005
Expressed in millions of Rupiah, unless otherwise stated
46
10. DERIVATIVE RECEIVABLES AND PAYABLES continued
Interest Rate Swaps continued Bank Mandiri entered into an interest rate swap agreement with nominal amount of US125,000,000 full
amount with counterparty bank in August 2002. The underlying transaction is the Bank’s US125,000,000 full amount fixed interest rate Subordinated Note issued in 2002 Note 29. Under the transaction, the
Bank receives semi-annual fixed interest at the rate of 10.625 per annum and pays semi-annual floating interest at the rate of six-month LIBOR + 6.19 per annum for a 5-year period. The six-month Libor interest
is stated in arrears. While the transaction is for the purpose of hedging the fixed rate coupon payments of the Subordinated Note with floating coupon payments, it does not qualify as a hedging transaction for
accounting purposes. Cross Currency Swaps
Bank Mandiri has entered into cross currency swap contracts, which are associated with the securities sold with agreements to repurchase with several counterparty banks. The contracts were initiated when Bank
Mandiri sold its Government Recapitalization Bonds to the counterparty banks and received Rupiah funds. These funds were used to settle the spot leg of the cross currency swaps and Bank Mandiri will then
receive US Dollar funds. On the settlement date, the Bank will receive Rupiah funds and pay US Dollar funds to the counterparty banks. Bank Mandiri is then obliged to use the Rupiah funds to repurchase the
Government Recapitalization Bonds previously sold to counterparty banks Notes 7 and 22.
A summary of the cross currency swap contracts is as follows:
Type of
Buy Sell
Effective Date Maturity Date
Transactions full amount
full amount November 3, 2004
November 3, 2009 Spot
US25 million Rp285,060 million
Forward Rp285,060 million
US25 million November 4, 2004
November 4, 2009 Spot
US25 million Rp284,062 million
Forward Rp284,062 million
US25 million May 18, 2005
May 18, 2010 Spot
US25 million Rp316,356 million
Forward Rp316,356 million
US25 million June 7, 2005
January 7, 2008 Spot
US50 million Rp617,500 million
Forward Rp617,500 million
US50 million
As of December 31, 2005, a summary of derivative transactions is as follows:
Notional Amount Fair Value
Derivative Derivative
Transactions Contract
Note 2k
Receivables Payables
Third parties
Foreign Exchange Related : 1.
Forward - buy US
Dollar 622,074
605,772 1,655
17,957 Others
77,300 76,054
- 1,246
2. Forward - sell
US Dollar
426,077 425,276
835 34
Others 59,919
59,401 594
76 3.
Swap - buy US
Dollar 2,666,750
2,644,010 1,239
23,979 4.
Swap - sell US
Dollar 4,869,156
4,601,502 312,921
45,267 Others
150,000 149,620
- 380
PT BANK MANDIRI PERSERO TBK. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Year Ended December 31, 2006 With Comparative Figures For 2005
Expressed in millions of Rupiah, unless otherwise stated
47
10. DERIVATIVE RECEIVABLES AND PAYABLES continued