RISK MANAGEMENT continued Business Segment continued

PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in thousands Rupiah unless otherwise stated Lampiran – 5100 – Schedule 48. MANAJEMEN RISIKO lanjutan

48. RISK MANAGEMENT continued Risiko kredit lanjutan

Credit risk continued iii. Risiko kredit maksimum lanjutan iii. Maximum credit risk continued 2016 2015 Laporan posisi keuangan Consolidated statement of konsolidasian financial position Pinjaman yang diberikan, Loans, Sharia Pembiayaan dan piutang Syariah 14,537,940,067 13,094,048,033 financing and receivables Penyertaan saham 60,469 60,469 Investment shares in stock Tagihan akseptasi 9,730,501 6,049,540 Acceptance receivables Aset lain-lain 7,629,981 19,036,510 Other assets Jumlah 24,989,690,971 22,628,424,499 Total Dikurangi: Less: Cadangan kerugian Allowance for penurunan nilai 277,093,658 272,754,356 impairment losses 24,712,597,313 22,355,670,143 Eksposur maksimum risiko kredit terhadap rekening administratif pada tanggal 31 Desember 2016 dan 2015 adalah sebagai berikut: The maximum credit risk exposures relating to credit risk of administrative accounts as at 31 December 2016 and 2015 are as follows : 2016 2015 Rekening administratif Administrative accounts Fasilitas pinjaman yang belum digunakan 1,466,673,868 1,355,051,722 Unused loan facilities Garansi yang diberikan 270,749,631 177,920,478 Guarantees issued Jumlah 1,737,423,499 1,532,972,200 Total Tabel di atas menggambarkan eksposur maksimum atas risiko kredit bagi Bank pada tanggal 31 Desember 2016 dan 2015, sebelum memperhitungkan cadangan kerugian penurunan nilai. Untuk aset keuangan, eksposur di atas ditentukan berdasarkan nilai tercatat bruto seperti yang diungkapkan pada laporan posisi keuangan konsolidasian. The table above shows the maximum exposure to credit risk for the Bank as at 31 December 2016 and 2015, gross of allowance for impairment losses. For financial assets, the exposures set out above are based on the gross carrying value as disclosed in the consolidated statement of financial position. Seperti yang telah dijelaskan di atas, pada tanggal 31 Desember 2016 dan 2015, 58,18 dan 57,86 dari jumlah eksposur maksimum adalah berasal dari pinjaman yang diberikan sebelum memperhitungkan cadangan kerugian penurunan nilai. As mentioned above, as at 31 December 2016 and 2015, 58.18 and 57.86 of the total maximum exposure, respectively, is derived from loans gross of allowance for impairment losses. iv. Evaluasi penurunan nilai iv. Impairment assessment Untuk tujuan akuntansi, Bank menggunakan model incurred loss untuk pengakuan kerugian penurunan nilai aset keuangan. Hal ini berarti kerugian hanya dapat diakui jika terdapat bukti objektif atas peristiwa kerugian spesifik. For accounting purposes, the Bank uses an incurred loss model for the recognition of losses on impaired financial assets. This means that losses can only be recognized when an objective evidence of a specific loss event has been observed. PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in thousands Rupiah unless otherwise stated Lampiran – 5101 – Schedule 48. MANAJEMEN RISIKO lanjutan

48. RISK MANAGEMENT continued Risiko kredit lanjutan