TAGIHAN AKSEPTASI lanjutan ACCEPTANCES RECEIVABLE continued TAGIHAN DAN LIABILITAS DERIVATIF DERIVATIVES RECEIVABLE AND PAYABLE

510 2012฀Annual฀Report฀•฀ BNI PT BANK NEGARA INDONESIA PERSERO Tbk DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in millions of Rupiah, unless otherwise stated 10. TAGIHAN AKSEPTASI lanjutan 10. ACCEPTANCES RECEIVABLE continued

d. Cadangan kerugian penurunan nilai

d. Allowance for impairment losses

Perubahan cadangan kerugian penurunan nilai adalah sebagai berikut: The movements in the allowance for impairment losses are as follows: 2012 2011 Saldo awal Pembentukan cadangan kerugian selama tahun berjalan Penyesuaian karena penjabaran mata uang asing 83,676 3,959 6,786 52,613 12,775 18,288 Beginning balance Provision of allowance during the year Foreign exchange translation adjustment Saldo akhir 94,421 83,676 Ending balance Manajemen berpendapat bahwa jumlah cadangan kerugian penurunan nilai yang dibentuk tersebut telah memadai. Management believes that the above allowance for impairment losses is adequate. 11. TAGIHAN DAN LIABILITAS DERIVATIF 11. DERIVATIVES RECEIVABLE AND PAYABLE Dalam melakukan usaha bisnis, BNI melakukan transaksi instrumen keuangan derivatif seperti kontrak berjangka mata uang asing, swap mata uang asing, swap atas suku bunga dan transaksi spot untuk keperluan pembiayaan, perdagangan dan lindung nilai. In the normal course of business, BNI enters into transactions involving derivative financial instruments such as foreign currency forward contracts, currency swaps, interest rate swaps and spot transactions for financing, trading and hedging purposes.

a. Berdasarkan jenis dan mata uang

a. By type and currency

2012 Instrumen Jumlah nosional mata uang asing jumlah penuh Notional amount foreign currency full amount Nilai wajarFair values Instruments Tagihan derivatif Derivatives receivable Liabilitas derivatif Derivatives payable Terkait Nilai Tukar Kontrak berjangka - beli USD Kontrak berjangka - jual EUR USD Swap mata uang asing - beli USD Swap mata uang asing - jual USD Spot mata uang asing - beli USD Spot mata uang asing - jual AUD 13,000,000 1,200,000 5,796,288 128,470,874 94,000,000 94,922,669 45,600,000 - - 775 157 4,433 2 3,424 873 108 - 6,032 99 8,035 - Exchange Rate Related Forward contract - buy USD Forward contract - sell EUR USD Foreign currency swaps - buy USD Foreign currency swaps - sell USD Foreign currency spots - buy USD Foreign currency spots - sell AUD Terkait Suku Bunga Swap mata uang asing dan suku bunga USD Swap atas suku bunga USD 410,886,195 150,000,000 1,780 - 338,252 101,248 Interest Rate - Related Cross currency swaps and interest rate USD Interest rate swap USD Total 10,571 454,647 Total 511 Laporan฀Tahunan฀2012฀•฀ BNI PT BANK NEGARA INDONESIA PERSERO Tbk DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in millions of Rupiah, unless otherwise stated Halaman - 102 - Page 11. TAGIHAN DAN LIABILITAS DERIVATIF lanjutan

11. DERIVATIVES RECEIVABLE AND PAYABLE