Public offering of Bank’s bonds continued

BTN Terdepan GCG Rumahkoe PT. Bank Tabungan Negara Persero Tbk. Indonesian language. PT BANK TABUNGAN NEGARA PERSERO TBK CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK TABUNGAN NEGARA PERSERO TBK NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2014 and for the Year Then Ended Expressed in millions of Rupiah, unless otherwise stated 21

1. UMUM lanjutan

1. GENERAL continued

f. Dewan

Komisaris, Direksi, Dewan Pengawas Syariah, Komite Audit dan Karyawan lanjutan f. Boards of Commissioners, Directors, Sharia Supervisory Board, Audit Committee and Employees continued Sekretaris Perusahaan dan Kepala Divisi Audit Internal Bank adalah sebagai berikut: The Bank’s Corporate Secretary and the Head of Internal Audit Division are as follows: 31 Desember 2014 December 31, 2014 Sekretaris Perusahaan Eko Waluyo Corporate Secretary Kepala Divisi Audit Internal Dadang Eka Jatnika Head of Internal Audit Division Diangkat berdasarkan Surat Keputusan Direksi Bank No. 164DIR2014 tanggal 8 April 2014 dan bertindak sebagai pejabat sementara sejak tanggal 14 April 2014. Appointed based on the Bank’s Board of Directors’ Decision Letter No.164DIR2014 dated April 8, 2014 and acting Corporate Secretary since April 14, 2014. Diangkat berdasarkan Surat Keputusan Direksi Bank No.176DIR2014 tanggal 21 April 2014. Appointed based on the Bank’s Board of Directors’ Decision Letter No.176DIR2014 dated April 21, 2014. 31 Desember 2013 December 31, 2013 Sekretaris Perusahaan Viator Simbolon Corporate Secretary Kepala Divisi Audit Internal Hulmansyah Head of Internal Audit Division Diangkat berdasarkan Surat Keputusan Direksi Bank No. 371DIR2013 tanggal 29 Mei 2013. Appointed based on the Bank’s Board of Directors’ Decision Letter No.371DIR2013 dated May 29, 2013. Diangkat berdasarkan Surat Keputusan Direksi Bank No. 134DIR2013 tanggal 5 Maret 2013. Appointed based on the Bank’s Board of Directors’ Decision Letter No.134DIR2013 dated March 5, 2013. Susunan Dewan Pengawas Syariah Bank, berdasarkan Surat Keputusan Direksi Bank No.927DIR2013 tanggal 27 Desember 2013 adalah sebagai berikut: The composition of the Bank’s Sharia Supervisory Board based on the Bank’s Board of Directors’ Decision Letter No. 927DIR2013 dated December 27, 2013 are as follows: 31 Desember 2014 December 31, 2014 Ketua Ahmad Nazri Adlani Chairman Anggota Mohamad Hidayat Member Susunan Dewan Pengawas Syariah Bank, berdasarkan Surat Keputusan Direksi Bank No. 166DIR2010 tanggal 19 Juli 2010 adalah sebagai berikut: The composition of the Bank’s Sharia Supervisory Board based on the Bank’s Board of Directors’ Decision Letter No. 166DIR2010 dated July 19, 2010 are as follows: 31 Desember 2013 December 31, 2013 Ketua Ahmad Nazri Adlani Chairman Anggota Mohamad Hidayat Member Anggota Muhammad Syakir Sula Member Susunan Dewan Komite Audit Bank pada tanggal 31 Desember 2014 berdasarkan Surat Keputusan Direksi Bank No.294DIR2014, tanggal 1 Juli 2014 menindaklanjuti Ketetapan Komisaris melalui Surat No. 72KOMBTNVI2014 tanggal 25 Juni 2014 adalah sebagai berikut: The composition of the Bank’s Audit Committee as of December 31, 2014, based on the Board of Directors’ Decision Letter No. 294DIR2014 dated July 1, 2014 followed up of the Bank’s Board of Commissioners’ Decision No. 72KOMBTNVI2014 dated June 25, 2014 are as follows: 31 Desember 2014 December 31, 2014 Ketua Sahala Lumban Gaol Chairman Wakil Ketua Maulana Ibrahim Vice Chairman Anggota Sondang Gayatri Member Anggota Waldy Gutama Member BTN Terdepan GCG Rumahkoe PT. Bank Tabungan Negara Persero Tbk. BTN Terdepan GCG Rumahkoe PT. Bank Tabungan Negara Persero Tbk. Indonesian language. PT BANK TABUNGAN NEGARA PERSERO TBK CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK TABUNGAN NEGARA PERSERO TBK NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2014 and for the Year Then Ended Expressed in millions of Rupiah, unless otherwise stated 22

1. UMUM lanjutan

1. GENERAL continued

f. Dewan

Komisaris, Direksi, Dewan Pengawas Syariah, Komite Audit dan Karyawan lanjutan f. Boards of Commissioners, Directors, Sharia Supervisory Board, Audit Committee and Employees continued Susunan Dewan Komite Audit Bank pada tanggal 31 Desember 2013 berdasarkan Surat Keputusan Direksi No. 251DIR2013 tanggal 24 April 2013 menindaklanjuti Surat Komisaris No. 29KOMBTNIV2013 tanggal 3 April 2013, Surat Keputusan Direksi Bank No.736DIR2013, tanggal 2 Oktober 2013 menindaklanjuti Surat Komisaris No.92KOMBTNIX2013 tanggal 26 September 2013 dan Surat Keputusan Direksi Bank No.870DIR2013 tanggal 3 Desember 2013 menindaklanjuti Surat Komisaris No.118KOMBTNXI2013 tanggal 27 November 2013 adalah sebagai berikut: The composition of the Bank’s Audit Committee as of December 31, 2013, based on the Bank’s Board of Directors’ Decision Letter No.251DIR2013, dated April 24, 2013, followed up of the Bank’s Board of Commissioners’ Decision No.29KOMBTNIV2013 dated April 3, 2013, the Bank’s Board of Directors’ Decision Letter No.736DIR2013, dated October 2, 2013, followed up of the Bank’s Board of Commissioners’ Decision No.92KOMBTNIX2013 dated September 26, 2013 and the Bank’s Board of Directors’ Decision Letter No.870DIR2013, dated December 3, 2013, followed up of the Bank’s Board of Commissioners’ Decision No. 118KOMBTNXI2013 dated November 27, 2013 are as follows: 31 Desember 2013 December 31, 2013 Ketua Sahala Lumban Gaol Chairman Anggota Dwijanti Tjahjaningsih Member Anggota Muchammad Syafruddin Member Anggota Sondang Gayatri Member Anggota Waldy Gutama Member Berdasarkan ketentuan internal Bank, manajemen kunci Bank cakupannya adalah dewan komisaris, komite audit, direksi, kepala kantor wilayah, kepala divisi, dan kepala cabang. Jumlah karyawan tetap Bank pada tanggal 31 Desember 2014 dan 2013 masing-masing adalah 7.513 dan 6.869 orang tidak diaudit. Based on Bank’s internal regulation, scope of the Bank’s key management consist of board of commissioners, audit committee, board of directors, regional office head, division head, and branch manager. The Bank’s permanent employees as of December 31, 2014 and 2013 amounted to 7,513 and 6,869 employees, respectively unaudited.

2. IKHTISAR

KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN

2. SUMMARY

OF SIGNIFICANT ACCOUNTING POLICIES

a. Dasar Penyajian Laporan Keuangan

a. Basis

of Preparation of the Financial Statements Pernyataan Kepatuhan Statement of Compliance Laporan keuangan pada tanggal dan untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2014 dan 2013 disusun dan disajikan sesuai dengan Standar Akuntansi Keuangan di Indonesia, yang mencakup Pernyataan dan Interpretasi yang dikeluarkan oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia dan peraturan Bapepam-LK No. VIII.G.7 lampiran keputusan Ketua Bapepam-LK No. KEP-347BL2012 tanggal 25 Juni 2012 tentang “Penyajian dan Pengungkapan Laporan Keuangan Emiten atau Perusahaan Publik”. The financial statements as of and for the years ended December 31, 2014 and 2013 were prepared and presented in accordance with Indonesian Financial Accounting Standards, which includes the Statements and Interpretations issued by the Financial Accounting Standards Board Indonesian Institute of Accountants and Bapepam-LK’s Regulation No. VIII.G.7, Appendix of the Decision of the Chairman of Bapepam-LK No. KEP-347BL2012 dated June 25, 2012 regarding the “Guidelines on Financial Statements Presentations and Disclosures for Issuers or Public Companies”. BTN Terdepan GCG Rumahkoe PT. Bank Tabungan Negara Persero Tbk.