ESTIMASIKERUGIANKOMITMENDANKONTINJENSI ESTIMATED OF IMPAIRMENT LOSSES ON COMMITMENTS AND CONTINGENCIES

Financial Report ANNUAL REPORT 2012 Unusedloancreditfacility IssuedBankguarantee Commitments Credit Unusedloanfacility Allowanceforpossiblelosses Total Contingencies Issuedbankguarantee Thirdparties Current Allowanceforimpairmentlosses Net Saldoawaltahun Penyisihanselamaperiodeberjalan Pemulihanselamaperiodeberjalan SaldoAkhirPeriode Beginningyearbalance Allowanceduringtheperiod Reservingduringtheperiod Endingperiodbalance Minimum allowance for possible losses commitment and contingencies that must be provided in accordance with the Bank Indonesia regulation on December 31, 2012 and 2011 are Rp 1,019,222,045.- and Rp 1,719,846,003.-respectively. Based on cooperation agreement No. 001.PJ613UBP-TJB2008 dated January25, 2010betweenPTPLNwithPTArpeni PratamaOceanLine, Tbk., regardingtheimplementationof theproject workCoal Shippingand Jetty Management, PT Bank Sulut issued as Bank Guarantee No. 011GB-PJKTIV2010 of Rp 51,364,133,333.- as collateral for the implementation of Bank Guarantee for January 25, 2010 to January 25, 2011. Bank Guarantee has been extended with a number 002GB- PJKTII2011whichcameintoforceonJanuary 25, 2011toJanuary 25, 2012andtheBankCounterGuarantee100guaranteedbyPTAsuransi Umum Videi No. 01.96.02.001.02.11. Additional collateral such as land and buildings, certificate HGBNo. 669 with a land area of 1728 m2 and building area of 1292 m2 located in Central Jakarta. Estimated market value of land and buildings amounted to Rp 30,285,000,000.-.Where completion of the Bank guarantee has been made after the date the financial position that has been sent by the PT Arpeni Pratama Ocean Line., TbkwithNo. REF. APOLFIN-031II12over sendmail byPTBank Sulut No. 527ADIR-KRDXII. Repayment of Bank guarantee has been acceptedbythePTBankSulutasofFebruary8,2011. 6.361.387.802 4.641.541.799 1.719.846.003 c. Perubahancadangankerugianpenurunannilaiadalahsebagaiberikut: c. Movementallowanceforimpairmentlossesareasfollow: 1.719.846.003 1.055.354.443 664.491.560 Komitmen Fasilitas kredit kepada nasabah yang belum digunakan Cadangankerugianpenurunannilai Jumlah Kontinjensi Garansiyangditerbitkan Pihakketiga Lancar Penyisihankerugian Bersih 37.325.034.739 373.250.347 36.951.784.392 29.124.121.273 291.241.213 28.832.880.060 41.641.123.529 416.411.235 41.224.712.294 171.984.600.272 1.719.846.003 170.264.754.269 b. Kolektibiitas transaksi liabilitas komitmen dan kontinjensi yang mempunyairesikokreditadalahsebagaiberikut: b. Collectibility liability transaction commitment and contingencies which havecreditriskisasfollow: PTBANKSULUT CATATANATASLAPORANKEUANGANLanjutan UntukTahunyangBerakhirpada31Desember2012dan2011 DinyatakandalamRupiah,KecualidinyatakanLain

34. ESTIMASIKERUGIANKOMITMENDANKONTINJENSI

a. Estimasikerugianatastransaksikomitmendankontinjensiberasaldari: 2012 PTBANKSULUT NOTESTOTHEFINANCIALSTATEMENTContinued ForTheYearsEndedDecember31,2012and2011 ExpressedinRupiah,UnlessOtherwisestated

34. ESTIMATED OF IMPAIRMENT LOSSES ON COMMITMENTS AND CONTINGENCIES

a. The source of estimate allowance for impairment losses on commitmentsandcontingenciesfrom: 2011 Fasilitas kredit kepada nasabah yang belum digunakan Garansiyangditerbitkan 37.325.034.739 41.641.123.529 29.124.121.273 171.984.600.272 Estimasi kerugianminimumkomitmendankontinjensi yangwajib dibentuk sesuai denganketentuanBankIndonesiapadatanggal 31Desember 2012 dan2011adalahsebesarRp664.491.560,-danRp1.719.846.003,- Berdasarkan perjanjian kerjasama No. 001.PJ613UBP-TJB2008 tanggal 25 Januari 2010 antara PT PLNdengan PT Arpeni Pratama Ocean Line, Tbk, mengenai pelaksanaan proyek pekerjaan Coal Shipping and Jetty Management, PT Bank Sulut menerbitkan Garansi Bank No. 011GB- PJKTIV2010sebesar Rp51.364.133.333,- sebagai jaminanpelaksanaan denganjangkawaktuGaransi Bankmulai tanggal 25Januari 2010sampai dengan25Januari 2011. Garansi Bankini telahdi perpanjangdenganNo. 002GB-PJKTII2011yangberlakumulai tanggal 25Januari 2011sampai dengan 25 Januari 2012 dan dijamin 100Kontra Garansi Bank oleh PT Asuransi UmumVidei No. 01.96.02.001.02.11. Jaminan tambahan berupa tanah dan bangunan, sertifikat HGB nomor 669 dengan luas tanah 1.728 m2danluasbangunan1.292m2berlokasi di JakartaPusat. Taksirannilai pasar atas tanah dan bangunan adalah sebesar Rp 30.285.000.000,-. Dimana penyelesaian Bank Garansi telahdilakukan setelahtanggal posisi keuangan yang telah dilayangkan oleh pihak PT Arpeni Pratama Ocean Line,TbkdenganNo.Ref. APOLFIN-031II12atassuratyangdilayangkan oleh PT Bank Sulut No. 527ADIR-KRDXII. Pengembalian Bank Garansi telahditerimaolehpihakPTBankSulutpertanggal8Februari2011. 65 Financial Report LAPORAN TAHUNAN 2012 PTBANKSULUT NOTESTOTHEFINANCIALSTATEMENTContinued ForTheYearsEndedDecember31,2012and2011 ExpressedinRupiah,UnlessOtherwisestated

34. ESTIMATED OF IMPAIRMENT LOSSES ON COMMITMENTS AND CONTINGENCIESContinued