CURRENT ACCOUNTS WITH OTHER BANKS

PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the year then ended Expressed in millions of Rupiah, unless otherwise stated 74

6. PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS continued

c. Average interest rate yield per annum: December 31, December 31, 2015 2014 Rupiah 3.79 4.25 Foreign currencies 0.17 0.15 d. As of December 31, 2015, placement in other banks-others with the total amount USD5,488,263 and USD10,997,811 is pledge as collateral for fund borrowing from other banks December 31, 2014: There was no placement in other banks which had been pledged as collateral Notes 36c. e. Movements of allowance for impairment losses on placements with other banks: December 31, December 31, 2015 2014 Beginning balance 95,147 105,599 Allowance during the year Note 44 26,256 10,321 Others 2,131 131 Balance at end of year 66,760 95,147 Includes effect of foreign currency translation. Management believes that the allowance for impairment losses on placements with Bank Indonesia and other banks is adequate. Bank Mandiri has a placement with a financial institution in liquidation, which has been classified as loss or “impaired”. Bank Mandiri’s claims that have been approved by the Trustee based on the creditors meeting on November 5, 2009 amounted to EUR16,395,092 full amount for the placement. On March 10, 2010, November 24, 2010, September 6, 2012 and January 23, 2014 the Trustee has paid a portion of the claims interim distribution to Bank Mandiri, after a set-off with the balance of demand deposit, inter-bank call money and LC UPAS payable of the Subsidiary to the financial institution. The balance of Bank Mandiris placement with the financial institution in liquidation as of December 31, 2015 and 2014 amounted to EUR3,061,829 full amount and EUR3,061,829 full amount, respectively. As of December 31, 2015 and 2014, Bank Mandiri has established full reserve for impairment losses on the remaining outstanding balance of placement with the financial institution. f. Information in respect of classification of “non-impaired” and “impaired” is disclosed in Note 61A. PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the year then ended Expressed in millions of Rupiah, unless otherwise stated 75

7. MARKETABLE SECURITIES

a. By purpose, related parties and third parties: December 31, December 31, 2015 2014 Marketable securities Related parties Note 55: Fair value through profit or loss 1,670,013 699,913 Available for sale 8,826,132 6,628,460 Held to maturity 1,013,537 1,157,606 At cost 411,507 295,000 11,921,189 8,780,979 Third parties: Fair value through profit or loss 1,751,959 3,693,306 Available for sale 8,850,569 6,599,574 Held to maturity 6,299,438 6,034,421 At cost 308,201 217,933 17,210,167 16,545,234 Investments in unit-linked contracts Related parties Note 55: Fair value through profit or loss 4,595,215 6,022,118 Third parties: Fair value through profit or loss 10,576,964 9,502,827 Total 44,303,535 40,851,158 Less: Unamortised discounts 1,984 3,553 Unrealised loss on decrease in fair value of marketable securities 350,818 80,668 Allowance for impairment losses 309,169 301,779 661,971 386,000 43,641,564 40,465,158 Marketable securities own by Subsidiary, PT Bank Syariah Mandiri. Investments in unit-linked contracts are investments owned by policyholders unit-linked contracts of Subsidiary’s PT Axa Mandiri Financial Services, which are presented at fair value. b. By type, currency and Bank Indonesia’s collectibility: December 31, 2015 Cost Fair valueat costamortised cost nominal Unamortised Unrealised value premiums gains fair value discounts losses Current Substandard Loss Total Rupiah: Fair value through profit or loss Marketable securities Bonds 1,707,505 - 11,661 1,719,166 - - 1,719,166 Investments in mutual fund units 868,552 - 5,425 873,977 - - 873,977 Certificates of Bank Indonesia 581,325 - 10,044 591,369 - - 591,369 Shares 27,644 - 35 27,609 - - 27,609 3,185,026 - 27,095 3,212,121 - - 3,212,121 Held to maturity securities are presented at nominal value. Investments in unit-linked contracts are investments owned by policyholders of Subsidiary’s unit-linked contracts which are presented at fair value. Held to maturity securities are presented at amortised cost.