NET OPEN POSITION DBS Indonesia Full Year 2011 Accounts

PT BANK DBS INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2011 DAN 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 2010 Expressed in millions of Rupiah, unless otherwise stated Lampiran – 571 – Schedule 26. TRANSAKSI DENGAN PIHAK BERELASI lanjutan

26. RELATED PARTIES

TRANSACTIONS continued

c. Liabilitas kepada pihak berelasi

c. Due to related parties

2011 2010 Simpanan nasabah 100,738 681,465 Deposits from customers Simpanan dari bank lain 923,546 284,001 Deposits from other banks Liabilitas akseptasi Acceptance payables DBS Bank Ltd. Singapore 954,454 479,416 DBS Bank Ltd. Singapore Standard Chartered Bank 44,024 - Standard Chartered Bank Lain-lain 17,223 - Others 1,015,701 479,416 Liabilitas derivatif Derivative payables DBS Bank Ltd. Singapore 4,993 7,902 DBS Bank Ltd. Singapore Liabilitas lain-lain Other liabilities DBS Bank Ltd. Singapore 22,359 3,540 DBS Bank Ltd. Singapore Jumlah 2,067,337 1,456,324 Total Persentase terhadap jumlah jumlah liabilitas 7.20 5.87 Percentage of total liabilities

d. Pendapatan dan biaya dari pihak berelasi

d. Income and expense from related parties

2011 2010 Pendapatan bunga 2,053 3,353 Interest income Persentase terhadap jumlah Percentage of total pendapatan bunga 0.11 0.17 interest income Beban bunga 1,512 12,756 Interest expense Persentase terhadap jumlah Percentage of total beban bunga 0.16 1.21 interest expense General and Beban umum dan administrasi 79,877 76,997 administrative expense Persentase terhadap jumlah Percentage of total general beban umum dan administrasi 17.62 21.14 and administrative expense Beban gaji dan tunjangan Salaries and allowance expense Dewan Direksi 11,873 14,985 Board of Director Dewan Komisaris 1,669 1,610 Board of Commissioner Pejabat Eksekutif Bank 51,240 42,430 Executive Bank Officer Jumlah 64,782 59,025 Total Persentase terhadap jumlah Percentage of total salaries beban gaji dan tunjangan 16.03 17.99 and allowance expense PT BANK DBS INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2011 DAN 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 2010 Expressed in millions of Rupiah, unless otherwise stated Lampiran – 572 – Schedule 26. TRANSAKSI DENGAN PIHAK BERELASI lanjutan

26. RELATED PARTIES

TRANSACTIONS continued

d. Pendapatan dan biaya dari pihak berelasi

lanjutan d. Income and expense from related parties continued 2011 2010 Pendapatan provisi dan komisi 1,459 2,883 Fee and commission income Beban provisi dan komisi 37,139 41,030 Fee and commission expense

e. Komitmen dan kontinjensi dari pihak

berelasi e. Commitments and contingencies from related parties 2011 2010 Liabilitas kontinjensi Contingent payables Garansi yang diberikan 15,050 38,606 Guarantees issued Persentase terhadap jumlah Percentage of total garansi yang diberikan 0.94 3.65 guarantee issued Tagihan kontinjensi Contingent receivables Garansi yang diterima 3,885,596 3,260,477 Guarantees received Persentase terhadap jumlah Percentage of total garansi yang diterima 99.17 99.42 guarantee received Tagihan komitmen Commitment receivables Fasilitas pinjaman yang belum digunakan 1,813,500 901,000 Undrawn borrowing facilities Persentase terhadap jumlah fasilitas pinjaman yang Percentage of total undrawn belum digunakan 100.00 100.00 guarantee received 27. MANAJEMEN RISIKO 27. RISK MANAGEMENT Bank mengimplementasikan kebijakan manajemen risiko sesuai dengan Peraturan Bank Indonesia No. 58PBI2003, Surat Edaran Bank Indonesia No. 521DPNP tentang Penerapan Manajemen Risiko Bagi Bank Umum dan perubahannya di dalam Peraturan Bank Indonesia No. 1125PBI2009. Berdasarkan peraturan tersebut, penerapan manajemen risiko harus dilakukan pada risiko kredit, risiko pasar, risiko operasional, risiko likuiditas, risiko hukum, risiko kepatuhan, risiko reputasi dan risiko stratejik. The Bank implements risk management policy in accordance with Bank Indonesia Regulation No. 58PBI2003, Bank Indonesia Circular Letter No. 521DPNP subject to Application of Risk Management for Commercial Bank and its amended regulation No. 1125PBI2009. As stipulated in the decree, processes for application of risk management shall be implemented for credit risk, market risk, operational risk, liquidity risk, legal risk, compliance risk, reputation risk and strategic risk.