CURRENT ACCOUNTS WITH OTHER BANKS

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 80

6. PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS continued

c. Average interest rate yield per annum: December 31, December 31, 2016 2015 Rupiah 2.53 3.79 Foreign currencies 0.48 0.17 d. As of December 31, 2016, there was no placement in other banks which had been pledged as collateral December 31, 2015: USD5,488,263 and USD10,997,811 Notes 36c. e. Movements of allowance for impairment losses on placements with other banks: December 31, December 31, 2016 2015 Beginning balance 66,760 95,147 Allowance during the year Note 44 21,415 26,256 Others 4,867 2,131 Balance at end of year 83,308 66,760 Includes effect of foreign currency translation. Management believes that the allowance for impairment losses on placements with Bank Indonesia and other banks is adequate. Bank Mandiri has a placement with a financial institution in liquidation, which has been classified as loss or “impaired”. Bank Mandiri’s claims that have been approved by the Trustee based on the creditors meeting on November 5, 2009 amounted to EUR16,395,092 full amount for the placement. On March 10, 2010, November 24, 2010, September 6, 2012 and January 23, 2014 the Trustee has paid a portion of the claims interim distribution to Bank Mandiri, after a set-off with the balance of demand deposit, inter-bank call money and LC UPAS payable of the Subsidiary to the financial institution. The balances of Bank Mandiris placement with the financial institution in liquidation as of December 31, 2016 and 2015 were EUR3,061,829 full amount, respectively. As of December 31, 2016 and 2015, Bank Mandiri has established full reserve for impairment losses on the remaining outstanding balance of placement with the financial institution. f. Information in respect of classification of “non-impaired” and “impaired” is disclosed in Note 61A.

7. MARKETABLE SECURITIES

a. By purpose, related parties and third parties: December 31, December 31, 2016 2015 Marketable securities Related parties Note 55: Fair value through profit or loss 2,044,697 1,670,013 Available for sale 7,807,931 8,826,132 Held to maturity 1,920,506 1,013,537 At cost 392,044 411,507 12,165,178 11,921,189 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 81

7. MARKETABLE SECURITIES continued

a. By purpose, related parties and third parties continued: December 31, December 31, 2016 2015 Third parties: Fair value through profit or loss 2,708,846 1,751,959 Available for sale 14,503,106 8,850,569 Held to maturity 9,348,361 6,299,438 At cost 246,146 308,201 26,806,459 17,210,167 Investments in unit-link contracts Related parties Note 55: Fair value through profit or loss 6,406,370 4,595,215 Third parties: Fair value through profit or loss 11,444,472 10,576,964 Total 56,822,479 44,303,535 Less: Unamortised discounts 5,429 1,984 Unrealised loss on decrease in fair value of marketable securities 26,463 350,818 Allowance for impairment losses 238,944 309,169 270,836 661,971 56,551,643 43,641,564 Marketable securities owned by Subsidiary, Investments in unit-link contracts are investments owned by policyholders unit-link contracts of Subsidiary’s PT Axa Mandiri Financial Services which are presented at fair value. b. By type, currency and Bank Indonesia’s collectability: December 31, 2016 Cost nominal Unamortised Unrealised Fair valueat costamortised cost value premiums gains fair value discounts losses Current Substandard Loss Total Rupiah: Fair value through profit or loss Marketable securities Bonds 1,878,559 - 13,724 1,892,283 - - 1,892,283 Investments in mutual fund units 1,017,069 - 2,332 1,019,401 - - 1,019,401 Certificates of Bank Indonesia 971,669 - 2,462 974,131 - - 974,131 Shares 5,558 - 63 5,621 - - 5,621 3,872,855 - 18,581 3,891,436 - - 3,891,436 Investments in unit-link contracts Shares 17,658,330 - - 17,658,330 - - 17,658,330 Investments in mutual fund units 178,821 - - 178,821 - - 178,821 Bonds 13,691 - - 13,691 - - 13,691 - 17,850,842 - - 17,850,842 - - 17,850,842 21,723,697 - 18,581 21,742,278 - - 21,742,278 Held to maturity securities are presented at nominal value. Investments in unit-link contracts are investments owned by policyholders of Subsidiary’s unit-link contracts which are presented at fair value. Held to maturity securities are presented at amortised cost.