TAGIHAN DAN LIABILITAS DERIVATIF DERIVATIVES RECEIVABLE AND PAYABLE DERIVATIVES RECEIVABLE AND PAYABLE continued

BNI ฀ ฀ ฀ 397 are in Indonesian language. PT BANK NEGARA INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK NEGARA INDONESIA PERSERO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2011 and 2010 Expressed in millions of Rupiah, unless otherwise stated 9. TAGIHAN AKSEPTASI lanjutan 9. ACCEPTANCES RECEIVABLE continued d. Penyisihan kerugian penurunan nilai d. Allowance for impairment losses Perubahan penyisihan kerugian penurunan nilai adalah sebagai berikut: The movements in the allowance for impairment losses are as follows: 2011 2010 Saldo awal 52.613 63.479 Beginning balance Pembentukan pembalikan penyisihan kerugian selama Addition reversal of allowance tahun berjalan 12.775 27.014 during the current year Penyesuaian karena penjabaran Foreign exchange translation mata uang asing 18.288 16.148 adjustment Saldo akhir 83.676 52.613 Ending balance Manajemen berpendapat bahwa jumlah penyisihan kerugian penurunan nilai yang dibentuk tersebut telah memadai. Management believes that the above allowance for impairment losses is adequate. Informasi mengenai klasifikasi aset keuangan yang mengalami penurunan nilai dan tidak mengalami penurunan nilai diungkapkan pada Catatan 41. Information with respect to classification of impaired and not impaired financial assets is disclosed in Note 41. 10. TAGIHAN DAN LIABILITAS DERIVATIF 10. 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

2011 Nilai wajarFair values Jumlah nosional Mata uang asing Jumlah penuh Tagihan Liabilitas Notional amount derivatif derivatif Foreign currencies Derivatives Derivatives Instrumen Full amount receivable payable Instruments Terkait Nilai Tukar Exchange Rate - Related Kontrak berjangka - beli Forward contract - buy USD 9.134.952 487 765 USD Kontrak berjangka - jual Forward contract - sell USD 12.070.440 907 430 USD Swap mata uang asing - jual Foreign currency swaps - sell USD 25.000.000 3.588 - USD Spot mata uang asing - beli Foreign currency spots - buy USD 143.000.000 11 13.630 USD Spot mata uang asing - jual Foreign currency spots - sell USD 118.000.000 10.671 11 USD BNI ฀ ฀ ฀ 398 are in Indonesian language. PT BANK NEGARA INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK NEGARA INDONESIA PERSERO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2011 and 2010 Expressed in millions of Rupiah, unless otherwise stated 10. TAGIHAN DAN LIABILITAS DERIVATIF lanjutan

10. DERIVATIVES RECEIVABLE AND PAYABLE continued

a. Berdasarkan jenis dan mata uang lanjutan

a. By type and currency continued

2011 Nilai wajarFair values Jumlah nosional Mata uang asing Jumlah penuh Tagihan Liabilitas Notional amount derivatif derivatif Foreign currencies Derivatives Derivatives Instrumen Full amount receivable payable Instruments Terkait Suku Bunga Interest Rate - Related Swap mata uang asing Cross currency and interest dan suku bunga rate swaps SGD 30.000.000 8.351 - SGD USD 350.000.000 - 177.114 USD JPY 1.873.000.000 - 38.558 JPY Swap atas suku bunga Interest rate swap USD 150.000.000 - 143.749 USD Total 24.015 374.257 Total 2010 Nilai wajarFair values Jumlah nosional Mata uang asing Jumlah penuh Tagihan Liabilitas Notional amount derivatif derivatif Foreign currencies Derivatives Derivatives Instrumen Full amount receivable payable Instruments Terkait Nilai Tukar Exchange Rate - Related Kontrak berjangka - beli Forward contract - buy USD 11.700.000 130 126 USD Kontrak berjangka - jual Forward contract - sell USD 11.700.000 56 258 USD Swap mata uang asing - jual Foreign currency swaps - sell USD 40.000.000 - 888 USD GBP 2.000.000 - 154 GBP Spot mata uang asing - beli Foreign currency spot - buy USD 248.000.000 6.734 17 USD EUR 5.250.000 506 - EUR GBP 1.000.000 - 45 GBP Spot mata uang asing - jual Foreign currency spot - sell USD 232.700.000 126 5.932 USD JPY 21.279.859 - 10 JPY EUR 4.000.000 - 352 EUR HKD 1.200.000 - 5 HKD Terkait Suku Bunga Interest Rate - Related Swap mata uang asing Cross currency and interest dan suku bunga rate swaps SGD 30.000.000 - 15.143 SGD USD 50.000.000 - 5.470 USD JPY 1.873.000.000 - 26.989 JPY Swap atas suku bunga Interest rate swap USD 150.000.000 - 165.644 USD Total 7.552 221.033 Total BNI ฀ ฀ ฀ 399 are in Indonesian language. PT BANK NEGARA INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK NEGARA INDONESIA PERSERO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2011 and 2010 Expressed in millions of Rupiah, unless otherwise stated 10. TAGIHAN DAN LIABILITAS DERIVATIF lanjutan

10. DERIVATIVES RECEIVABLE AND PAYABLE continued