Cadangan Kerugian Penurunan Nilai Aset Keuangan CKPN Lanjutan Allowance for Impairment Losses of Financial Assets CKPN Continued

Manajemen • Management’s Discussion, Analysist and Report Perusahaan • Good Corporate Governance Review and Report • Corporate Social Responsibility Laporan T ahunan Bank Aceh - Annual Report 2012 34 PT BANK ACEH PT BANK ACEH CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS Lanjutan Continued 31 Desember 2012 dan 2011 December 31, 2012 and 2011 Disajikan dalam Rupiah penuh, kecuali dinyatakan lain Express full amount in Rupiah, unless otherwise stated

2. IKHTISAR KEBIJAKAN AKUNTANSI YANG

SIGNIFIKAN Lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued

f. Cadangan Kerugian Penurunan Nilai Aset Keuangan CKPN Lanjutan

f. Allowance for Impairment Losses of Financial Assets CKPN Continued

i Aset Keuangan yang dicatat berdasarkan biaya perolehan diamortisasi lanjutan i Financial Assets are recorded at amortized cost continued Jika, pada periode berikutnya, jumlah kerugian penurunan nilai berkurang dan pengurangan tersebut dapat dikaitkan secara obyektif pada peristiwa yang terjadi setelah penurunan nilai diakui seperti meningkatnya peringkat kredit debitur, maka kerugian penurunan nilai yang sebelumnya diakui harus dipulihkan, dengan menyesuaikan akun cadangan. Jumlah pemulihan aset keuangan diakui pada laporan laba rugi komprehensif. If, in the next period, the amount of impairment loss decreases and the reduction can be objectively related to events occurring after the loss is recognized such as increasing the debtors credit rating, then previously recognized impairment should be restored, to adjust the reserve account. Total recovery amount of financial asset recognised in the statement of comprehensive income. Penerimaan kemudian atas kredit yang diberikan yang telah dihapusbukukan, pada periode berjalan dikreditkan dengan menyesuaikan pada akun cadangan. Penerimaan kembali atas kredit yang diberikan yang telah dihapusbukukan pada periode sebelumnya dicatat sebagai pendapatan non- operasional lainnya. Subsequent receive of loans receivable given which has been written off, in the current period to be credited with the adjustment of allowance account. The receive of loans given which has been written off in the prior period recorded as other non-operational income. Jumlah kerugian diukur dari selisih antara nilai tercatat aset dan nilai kini estimasi arus kas masa depan yang didiskonto menggunakan suku bunga efektif awal dari aset. The loss is measured from the difference between the carrying value asset and the present value of future discounted cash flow using the beginning of effective interest rate of asset. Pengklasifikasian aset produktif dan jumlah minimum penyisihan kerugian atas aset produktif serta komitmen dan kontinjensi yang memiliki risiko kredit dihitung berdasarkan Peraturan Bank Indonesia PBI No. 72PBI2005 tanggal 20 Januari 2005 tentang Penilaian Kualitas Aktiva Bank Umum sebagaimana telah diubah terakhir dengan PBI No. 112PBI2009 tanggal 29 Januari 2009. Dalam penerapan PBI No. 72PBI2005 tersebut, Bank melakukan klasifikasi aset produktif berdasarkan evaluasi atas kinerja debitur, prospek usaha dan kemampuan membayar kepada Bank. Classification of productive asset and the minimum allowance of impairment of productive asset and the comittment and contingency that has loan risk calculated based on Bank Indonesia Regulation PBI No. 72PBI2005 dated January 20, 2005 in regard of Evaluation of Quality Asset as amended in PBI No. 112PBI2009 dated January 29, 2009. In applying the PBI No. 72PBI2005, Bank classified productive asset based on the evaluation of debtor’s performance, business prospect and payment ability to Bank. Untuk Unit Usaha Syariah, pengklasifikasian aset produktif dilakukan berdasarkan PBI No. 821PBI2006 tanggal 5 Oktober 2006 tentang Penilaian Kualitas Aktiva Bank Umum yang Melaksanakan Kegiatan Usaha Berdasarkan Prinsip Syariah, sebagaimana dalam pasal-pasal tertentu telah diubah dengan PBI No. 99PBI2007 tanggal 18 Juni 2007 dan terakhir berdasarkan PBI No. 1024PBI2008 tanggal 16 Oktober 2008. Sharia Unit, the classification of productive assets is based on PBI. No. 821PBI2006 dated October 5, 2006 concerning Asset Quality Rating for Commercial Banks Conducting Business Based on Sharia Principles, as specified in the articles had been amended with PBI. No. 99PBI2007 dated June 18, 2007 and lastly based PBI. No.1024PBI2008 dated October 16, 2008. Laporan T ahunan Bank Aceh - Annual Report 2012 34 Manajemen • Management’s Discussion, Analysist and Report Perusahaan • Good Corporate Governance Review and Report • Corporate Social Responsibility • Bank Aceh Syaria Business Unit • Subsidiaries and Affiliated Company Laporan T ahunan Bank Aceh - Annual Report 2012 35 PT BANK ACEH PT BANK ACEH CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS Lanjutan Continued 31 Desember 2012 dan 2011 December 31, 2012 and 2011 Disajikan dalam Rupiah penuh, kecuali dinyatakan lain Express full amount in Rupiah, unless otherwise stated

2. IKHTISAR KEBIJAKAN AKUNTANSI YANG

SIGNIFIKAN Lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued

f. Cadangan Kerugian Penurunan Nilai Aset Keuangan CKPN Lanjutan