USE OF CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in millions of Rupiah, unless otherwise stated Appendix 550 5. CURRENT ACCOUNTS WITH OTHER BANKS a. By Currency, Related Parties and Third Parties: 2012 2011 Rupiah Related parties Note 54 15,693 38,435 Third parties 125,988 335,855 Total Rupiah 141,681 374,290 Foreign currencies Note 60B.v Related parties Note 54 386 6,081 Third parties 9,509,705 9,447,298 Total foreign currencies 9,510,091 9,453,379 Total 9,651,772 9,827,669 Less: Allowance for impairment losses 6,268 10,841 9,645,504 9,816,828 Included in foreign currencies are mainly Pound Sterling, Euro, United States Dollar, Japanese Yen, Australian Dollar and Singapore Dollar. b. By Bank Indonesia’s Collectibility: 2012 2011 Rupiah - Current 141,681 374,290 Foreign currencies Current 9,506,551 9,448,689 Loss 3,540 4,690 Total foreign currencies 9,510,091 9,453,379 Total 9,651,772 9,827,669 Less: Allowance for impairment losses 6,268 10,841 9,645,504 9,816,828 c. The Average Interest Rate yield per Annum: 2012 2011 Rupiah 0.20 0.03 Foreign currencies 0.16 0.25 d. Movements of allowance for impairment losses on current accounts with other banks are as follows: 2012 2011 Balance at beginning of year 10,841 10,113 Reversalallowance during the year Note 43 4,938 828 Others 365 100 Balance at end of year 6,268 10,841 Includes effect of foreign currency translation. Management believes that the allowance for impairment losses on current accounts with other banks is adequate. e. Information in respect of classification of “non-impaired” and “impaired” is disclosed in Note 60A. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in millions of Rupiah, unless otherwise stated Appendix 551 6. PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS a. By Type, Currency, Maturity and Bank Indonesia’s Collectibility: 2012 Maturity Current Loss Total Rupiah: Bank Indonesia 1 month 26,386,019 - 26,386,019 1 month 3 months 991,185 - 991,185 Call Money 1 month 3,170,000 - 3,170,000 1 month 3 months 200,000 - 200,000 Time Deposit 1 month 1,113,960 - 1,113,960 1 month 3 months 433,200 - 433,200 3 months 6 months 67,802 - 67,802 6 months 12 months 18,500 - 18,500 Saving no maturity 824 - 824 Total Rupiah 32,381,490 - 32,381,490 Foreign currencies: Bank Indonesia 1 month 9,637,500 - 9,637,500 Call Money 1 month 4,013,557 - 4,013,557 12 months - 50,198 50,198 Fixed-Term Placement 1 month 2,050,462 - 2,050,462 1 month 3 months 289 - 289 3 months 6 months 87,990 - 87,990 12 months - 1,156 1,156 Time Deposit 1 month 100,841 - 100,841 Total foreign currencies Note 60B.v 15,890,639 51,354 15,941,993 Total 48,323,483 Less: Allowance for impairment losses 85,258 48,238,225 2011 Maturity Current Loss Total Rupiah: Bank Indonesia 1 month 22,558,328 - 22,558,328 1 month 3 months 10,882,900 - 10,882,900 Call Money 1 month 520,000 - 520,000 Time Deposit 1 month 565,038 - 565,038 1 month 3 months 123,699 - 123,699 3 months 6 months 50,000 - 50,000 6 months 12 months 68,000 - 68,000 Saving no maturity 3,261 - 3,261 Total Rupiah 34,771,226 - 34,771,226 Foreign currencies: Call Money 1 month 13,778,709 - 13,778,709 1 month 3 months 272,025 - 272,025 12 months - 66,591 66,591 Fixed-Term Placement 1 month 2,475,905 - 2,475,905 1 month 3 months 469 - 469 3 months 6 months 82,786 - 82,786 12 months - 1,532 1,532 Time Deposit 1 month 39,828 - 39,828 1 month 3 months 50,720 - 50,720 Total foreign currencies Note 60B.v 16,700,442 68,123 16,768,565 Total 51,539,791 Less: Allowance for impairment losses 146,729 51,393,062