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Analisis & Pembahasan Manajemen   Tata Kelola Dana Pensiun    Laporan Keuangan Konsolidasi

                    Management Discussion & Analysis  Good Pension Fund Governance  Consolidated Financial Report




                DANA PENSIUN BANK MANDIRI                                     DANA PENSIUN BANK MANDIRI
                PROGRAM PENSIUN IURAN PASTI                          DEFINED CONTRIBUTION PENSION PLAN
                CATATAN ATAS LAPORAN KEUANGAN                            NOTES TO FINANCIAL STATEMENTS
                (Lanjutan)                                                                      (Continued)
                Untuk Tahun-tahun yang Berakhir pada                                     For the Years Ended
                31 Desember 2016 dan 2015                                        December 31, 2016 and 2015
                (Dalam Rupiah Penuh)                                                          (In Full Rupiah)



                2.   Ketentuan Perundang-Undangan yang                  2.  The Application of the Provision of
                     Berlaku                                                                 the  Legislation

                Peraturan perundang-undangan yang mengatur Dana    The legislation  regarding  Employer  Pension Funds
                Pensiun Pemberi Kerja adalah Undang-undang (UU)    is  in  Law  No.  11 Year  of 1992  regarding  Pension
                No.  11 Tahun 1992 tentang Dana Pensiun dan    Funds and  Government Legislation  No.  76 Year of
                Peraturan  Pemerintah  No.  76  Tahun 1992 tentang   1992  regarding  Employer  Pension Funds. The
                Dana    Pensiun  Pemberi   Kerja.  Peraturan   implementation of the regulation with the Minister of
                pelaksananya dengan Keputusan Menteri Keuangan,   Finance Decree,  Financial Service  Authority  (OJK)
                Otoritas Jasa Keuangan (OJK) dan Keputusan Dirjen   and  Financial Institutions  Director  General Decree
                Lembaga Keuangan antara lain:                  are:
                    Keputusan   Menteri  Keuangan  Republik     The  Minister  of Finance  of  the  Republic  of
                     Indonesia No.  344/KMK.017/1998  tanggal     Indonesia  Decree No.  344/KMK.017/1998  dated
                     13 Juli 1998 tentang Tata Cara Permohonan    July  13, 1998  regarding  the Procedure for
                     Pengesahan Pembentukan Dana Pensiun          Application  Approval  of  Establishment  of
                     Pemberi Kerja.                               Employer Pension Fund.
                    Keputusan   Menteri  Keuangan  Republik     The  Minister  of Finance  of  the  Republic of
                     Indonesia  No.  513/KMK.06/2002   tanggal    Indonesia  Decree  No. 513/KMK.06/2002  dated
                     4 Desember 2002 tentang Persyaratan          December 4, 2002 regarding the Requirements of
                     Pengurus dan Dewan Pengawas Dana Pensiun     the  Board of  Management  and Supervisory  of
                     Pemberi Kerja.                               Employer Pension Fund.
                    Peraturan  Menteri  Keuangan   Republik     The  Minister  of Finance  of  the  Republic  of
                     Indonesia No. 50/PMK.010/2012 tentang Iuran   Indonesia  Regulation  No. 50/KMK.010/2012
                     dan Manfaat Pensiun.                         regarding   the  Contributions  and  Pension
                                                                  Benefits.
                    Keputusan    Menteri   Keuangan    No.      The   Minister  of  Finance  Decree  No.
                     509/KMK.06/2002 tentang  Laporan Keuangan    509/KMK.06/2002  regarding  Financial Report  of
                     Dana Pensiun, sebagaimana telah diubah       Pension Fund, as amended  with  the  Minister of
                     dengan  Peraturan  Menteri  Keuangan  No.    Finance  Regulation  No. 20/KMK.00/2012  dated
                     20/PMK.010/2012  tanggal 1 Februari 2012     February  1, 2012  on the  amendment  to the
                     tentang  Perubahan Atas  Keputusan Menteri   Minister  of    Finance    Decree    No.
                     Keuangan No.  509/KMK.06/2002 tentang        509/KMK.06.2002     regarding    Financial
                     Laporan Keuangan Dana Pensiun.               Statements of Pension Fund.
                    Keputusan   Menteri  Keuangan  Republik     The  Minister  of Finance  of  the  Republic of
                     Indonesia  No.  510/KMK.06/2002   tanggal    Indonesia  Decree  No. 510/KMK.06/2002  dated
                     4 Desember 2002 tentang Pendanaan dan        December  4, 2002  regarding  Funding and
                     Solvabilitas Dana Pensiun Pemberi Kerja.     Solvency of Employer Pension Fund.
                    Keputusan   Menteri  Keuangan  Republik     The  Minister  of Finance  of  the  Republic  of
                     Indonesia  No.  512/KMK.06/2002   tanggal    Indonesia  Decree  No. 512/KMK.06/2002  dated
                     4 Desember      2002 tentang Pemeriksaan     December 4,  2002  regarding  the Direct
                     Langsung Dana Pensiun.                       Inspection of Pension Fund.
                    Peraturan Ketua Badan Pengawas Pasar        Chief of Capital Market and Financial Institutions
                     Modal dan Lembaga Keuangan No.  PER-         Supervisory Agency Regulation No.  PER-
                     05/BL/2012, tanggal 17 Oktober 2012 tentang   05/BL/2012  dated October 17, 2012  regarding
                     Penyusunan Laporan Keuangan dan Dasar        the Preparation of Financial Statements and the
                     Penilaian Investasi Bagi Dana Pensiun.       Basis for Investment Appraisal for Pension Fund.
                    Peraturan Ketua  OJK  No.  3/POJK.05/2015      The  Regulation  of Chief  of Financial  Services
                     tanggal 31 Maret 2015 tentang Investasi Dana   Authority  No.  3/POJK.05/2015 dated  March 31,
                     Pensiun.                                     2015 regarding Pension Fund Investment.
                    Surat Edaran  OJK  No. 9/SEOJK.05/2016      Circular Letter of Financial Services Authority No.
                     tanggal 11 April 2016, tentang Dasar Penilaian   9/SEOJK.05/2016 dated April 11, 2016 regarding
                     Investasi Dana Pensiun, Bentuk dan Susunan   the Basis of Pension Fund Investment Valuation,
                     serta  Tata Cara Penyampaian Laporan         Format, and Structure including the Procedure for
                     Investasi Tahunan Dana Pensiun.              Submission  of Annual  Investment Report  of
                                                                  Pension Fund.

                Draft / 02 Maret 2017                        6                              paraf:


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