General and Administrative Expenses

129 Bank Victoria Syariah | Annual Report 2016 PT BANK VICTORIA SYARIAH Catatan atas Laporan Keuangan Untuk Tahun-tahun yang Berakhir 31 Desember 2016 dan 2015 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BANK VICTORIA SYARIAH Notes to Financial Statements For the Years Ended December 31, 2016 and 2015 Figures are Presented in Rupiah, unless Otherwise Stated

28. Beban Personalia

28. Personnel Expenses

2016 2015 Gaji 20.650.054.606 20.271.823.662 Salaries Beban imbalan pasti Catatan 32 1.947.503.996 1.892.310.873 Post-employment benefit Note 32 Tunjangan hari raya 1.687.818.589 1.719.129.595 Tunjangan hari raya Honor Dewan Komisaris 1.076.824.870 859.620.000 Remuneration of Board of Commissioners Premi asuransi jiwa 941.296.369 602.710.840 Life insurance premium Lembur 493.199.831 404.392.112 Overtime Pendidikan 365.122.875 483.375.008 Educational expenses Jumlah 27.161.821.136 26.233.362.090 Total

29. Pembentukan Cadangan Kerugian

Penurunan Nilai 29. Allowances For Impairment Losses Expenses Rincian beban pencadangan pemulihan kerugian penurunan nilai aset produktif dan non produktif adalah sebagai berikut: Details of allowance recovery for impairment losses in earning and non-earning assets are as follows: 2016 2015 Pembiayaan musyarakah Catatan 9 18.050.227.544 6.561.036.645 Musyarakah financing Note 9 Piutang murabahah Catatan 8 12.628.981.279 32.691.952.516 Murabahah receivables Note 8 Aset lain-lain Catatan 15 929.030.877 1.997.214.265 Other assets Note 15 Pembiayaan ijarah 5.937.500 98.153.576 Ijarah financing Giro pada bank lain Catatan 5 - 70.797.446 Current accounts with other Banks Note 5 Pembiayaan mudharabah Catatan 10 - 90.025.668 Mudharabah financing Note 10 Efek-efek Catatan 7 - 442.515.758 Marketable securities Note 7 Jumlah 31.614.177.200 27.426.637.688 Total

30. Pendapatan Beban Non Operasional

30. Non Operating Income Expense

2016 2015 Pendapatan non operasional Non operating income Keuntungan penjualan aset tetap Gain on sale of property and equipment Catatan 12 10.740.391.034 74.412.335 Note 12 Pendapatan fee dari pihak ketiga 65.347.913 194.822.077 Income fee from third parties Keuntungan penjualan properti terbengkala - 247.000.000 Gain on sale of abandoned assets Pendapatan non operasional lainnya 3.246 78.009.430 Other non-operating income Jumlah 10.805.742.193 594.243.842 Total Beban non operasional Non-operating expenses Denda dan sanksi 27.752.000 33.436.651 Penalties Lain-lain 42.755.000 22.016.000 Others Jumlah 70.507.000 55.452.651 Total Jumlah 10.735.235.193 538.791.191 Total - 53 - 130 Bank Victoria Syariah | Annual Report 2016 PT BANK VICTORIA SYARIAH Catatan atas Laporan Keuangan Untuk Tahun-tahun yang Berakhir 31 Desember 2016 dan 2015 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BANK VICTORIA SYARIAH Notes to Financial Statements For the Years Ended December 31, 2016 and 2015 Figures are Presented in Rupiah, unless Otherwise Stated

31. Komitmen dan Kontinjensi

31. Commitment and Contigencies

2016 2015 Liabilitas komitmen: Commitment payables: Fasilitas pembiayaan kepada nasabah yang belum digunakan 16.521.952.543 3.510.141.568 Unused financing facilities Tagihan kontinjensi: Contingencies receivables: Marjin dalam penyelesaian 12.139.255.189 10.908.324.593 Margin from non-performing receivables Liabilitas kontinjensi: Contingencies payables: Bank Garansi 2.532.000.000 2.532.000.000 Bank guarantees issued Tagihan kontinjensi – bersih 9.607.255.189 8.376.324.593 Contingencies receivables - net

32. Imbalan Kerja Jangka Panjang

32. Long-term Employee Benefits

Besarnya imbalan pasca-kerja dihitung berdasarkan peraturan yang berlaku, yakni Undang-undang No. 13 Tahun 2003 tanggal 25 Maret 2003. Tidak terdapat pendanaan khusus yang disisihkan sehubungan dengan imbalan kerja jangka panjang tersebut. The amount of post-employment benefits is determined based on the outstanding regulation Law No. 13 Year 2003, dated March 25, 2003. No funding of the benefits has been made to date. Perhitungan aktuaria terakhir atas liabilitas imbalan kerja jangka panjang dilakukan oleh PT Ricky Leonard Jasatama, aktuaris independen, tertanggal 26 Januari 2017. The latest actuarial valuation report, dated January 26, 2017, on the long-term employee benefits liability was from PT Ricky Leonard Jasatama, an independent actuary. Jumlah karyawan yang berhak atas imbalan kerja jangka panjang tersebut masing-masing sebanyak 174 dan 194 pada tahun 2016 dan 2015. Number of eligible employees is 174 and 194 in 2016 and 2015, respectively. Jumlah yang diakui dalam laporan laba rugi dan penghasilan komprehensif lain sehubungan dengan imbalan pasti adalah sebagai berikut: The amount of employee benefits recognized in statement of profit or loss and other comprehensive income as follows: 2016 2015 Beban jasa kini 1.380.868.865 1.316.647.548 Current service costs Beban bunga neto 391.831.236 371.800.755 Interest costs Biaya jasa lalu yang diakui - 203.862.570 Recognised past service cost Biaya pesangon pemutusan hubungan kerja 174.803.895 - Severance cost Komponen biaya imbalan pasti Component of employee benefits cost recognized yang diakui di laba rugi 1.947.503.996 1.892.310.873 in statement of profit or loss Pengukuran kembali liabilitas Remeasurement of defined benefit imbalan pasti 439.303.367 380.204.349 liability Jumlah 2.386.807.363 2.272.515.222 Total Beban imbalan kerja jangka panjang sebesar Rp 1.947.503.996 dan Rp 1.892.310.873 untuk tahun-tahun yang berakhir 31 Desember 2016 dan 2015 disajikan sebagai bagian dari “Beban personalia” Catatan 28. Long-term employee benefits expense amounted to Rp 1,947,503,996 and Rp 1,892,310,873 as of December 31, 2016 and 2015 is presented ad part of “Personnel expense Note 28. - 54 -