SEOJK Regarding Monthly Reports of PT Pegadaian (Persero)

To:
PT Pegadaian (Persero)
At Location

COPY
CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY NUMBER 12/SEOJK.05/2013 REGARDING MONTHLY REPORTS OF PT PEGADAIAN (PERSERO)

In connection with Financial Services Authority Regulation Number 3/POJK.05/2013 dated September 12, 2013 regarding Monthly Reports of Non-Bank Financial Institutions (State Gazette of the Republic of Indonesia Year 2013 Number 150, Supplement to the State Gazette of the Republic of Indonesia Number 5443), it is necessary to regulate implementation provisions regarding monthly reports for PT Pegadaian (Persero) in this Circular Letter of the Financial Services Authority as follows:

I. GENERAL PROVISIONS

1. The Financial Services Authority, hereinafter abbreviated as OJK, is an independent institution free from the interference of other parties, which has the functions, duties, and authorities for regulation, supervision, examination, and investigation, as referred to in Law Number 21 of 2011 concerning the Financial Services Authority.

2. Monthly Report is a financial report prepared by non-bank financial institutions for the benefit of OJK, which covers the period from the 1st to the end of the current month and is submitted according to the format and procedures determined by OJK.

II. FORM AND STRUCTURE OF MONTHLY REPORTS

The form, structure, and guidelines for preparing Monthly Reports for PT Pegadaian (Persero) are as stated in the Appendix, which is an integral part of this OJK Circular Letter.

III. SUBMISSION TIME

1. PT Pegadaian (Persero) is obligated to submit Monthly Reports to OJK no later than the 10th of the following month.

2. In the event that the 10th as referred to in item 1 falls on a holiday, Monthly Reports must be submitted on the next working day.

IV. SUBMISSION PROCEDURES

1. Submission of Monthly Reports is conducted online through the OJK's data communication network system.

2. In the event that the OJK's data communication network system is not yet available, Monthly Reports are submitted online via the company's official email (email) by attaching a softcopy of the Monthly Report in spreadsheet format to LB.LJKL@ojk.go.id.

3. In the event that Monthly Reports are submitted offline, submission is conducted via a letter signed by at least one member of the Board of Directors and addressed to:
   Financial Services Authority u.p. Director of Supervision of Other Financial Institutions Sumitro Djojohadikusumo Building, 14th Floor Jl. Lapangan Banteng Timur Number 2-4 Jakarta 10710

4. Submission of Monthly Reports offline as referred to in item 3 may be conducted in one of the following ways:
   a. handed in directly to the OJK office; b. sent via registered post office; or
   c. sent via a delivery/courier service company.

5. PT Pegadaian (Persero) is deemed to have submitted Monthly Reports with the following provisions:
   a. for submission online via email, evidenced by an acknowledgment email from OJK, b. for offline submission, evidenced by:

1. an acknowledgment letter from OJK, if the report is handed in directly to the OJK office; or
2. a delivery receipt from the post office or delivery/courier service company, if the report is sent via the post office or delivery/courier service company.

6. In the event of changes to the OJK's email address as referred to in item 2 and/or changes to the OJK office address as referred to in item 3, OJK will communicate address changes via letter or announcement.

V. SANCTION PROVISIONS

1. OJK establishes administrative sanctions in the form of a first written reprimand as regulated in Article 6 paragraph (3) of OJK Regulation Number 3/POJK.05/2013 regarding Monthly Reports of Non-Bank Financial Institutions, with a compliance period for submitting Monthly Reports of no more than 30 (thirty) days from the establishment of the administrative sanction in the form of a first written reprimand.

2. If within the period as referred to in item 1 the obligation to submit Monthly Reports is not fulfilled, OJK establishes administrative sanctions in the form of a second written reprimand as regulated in Article 6 paragraph (4) of OJK Regulation Number 3/POJK.05/2013 regarding Monthly Reports of Non-Bank Financial Institutions, with a compliance period for submitting Monthly Reports of no more than 30 (thirty) days from the establishment of the administrative sanction in the form of a second written reprimand.

3. If within the period as referred to in item 2 the obligation to submit Monthly Reports is not fulfilled, OJK establishes administrative sanctions in the form of a third written reprimand as regulated in Article 6 paragraph (4) of OJK Regulation Number 3/POJK.05/2013 regarding Monthly Reports of Non-Bank Financial Institutions, with a compliance period for submitting Monthly Reports of no more than 30 (thirty) days from the establishment of the administrative sanction in the form of a third written reprimand.

VI. TRANSITIONAL PROVISIONS

1. PT Pegadaian (Persero) is obligated to submit Monthly Reports to OJK for the reporting period from September 2013 to the reporting period of August 2014 no later than the 20th of the following month.

2. In the event that the 20th of the following month as referred to in item 1 falls on a holiday, Monthly Reports must be submitted on the next working day.

VII. CLOSING

This OJK Circular Letter takes effect on the date of establishment.

To ensure everyone knows, it is ordered to announce this OJK Circular Letter by placing it in the State Gazette of the Republic of Indonesia.

Copy matches the original
Head of Legal Assistance Division Legal Directorate Mufli Asmawidjaja Signed, Mufli Asmawidjaja

Established in Jakarta on November 25, 2013 EXECUTIVE HEAD OF IKNB SUPERVISOR FINANCIAL SERVICES AUTHORITY, Signed, FIRDAUS DJAELANI

APPENDIX
CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY NUMBER 12/SEOJK.05/2013 REGARDING MONTHLY REPORTS OF PT PEGADAIAN (PERSERO)

To:
Financial Services Authority Up. Director of Supervision of Other Financial Institutions Sumitro Djojohadikusumo Building, 14th Floor Jl. Lapangan Banteng Timur 1 - 4 Jakarta - 10710

MONTHLY REPORT
Month… Year…
PT Pegadaian (Persero)

(in millions of rupiah)
DESCRIPTION ID FOREIGN EXCHANGE TOTAL Assets Current Assets Cash and Bank Securities Held Loans Granted :
Conventional :
a. Pawn b. Fiducia
c. Others
Provision for Impairment Losses (PIL) Sharia :
a. Rahn b. Rahn Tasjily
c. Mulia
d. Others
Inventory
Advances
Income to be Received
Expenses Paid in Advance
Other Receivables
Total Current Assets
Non-Current Assets
Loans Granted :
Conventional :
a. Pawn b. Fiducia
c. Others
Provision for Impairment Losses (PIL) Sharia :
a. Rahn b. Rahn Tasjily
c. Mulia
d. Others
Receivables from Affiliated Parties Deferred Tax Assets Fixed Assets and Inventory Accumulated Depreciation (-) Other Assets Total Non-Current Assets TOTAL ASSETS Liabilities and Equity Current Liabilities Loans Received a. Banks b. Non-Banks Securities Issued a. Bonds b. MTN
c. Others
Loans from Government
Payables to Partners
Payables to Customers
Tax Payables
Expenses to be Paid
Income Received in Advance Other Current Liabilities Total Current Liabilities Non-Current Liabilities Loans Received a. Banks b. Non-Banks Securities Issued a. Bonds b. MTN
c. Others
Loans from Government
Deferred Income
Provision for Employee Benefits Deferred Tax Liabilities Other Long-Term Loans Total Non-Current Liabilities TOTAL LIABILITIES EQUITY Paid-in Capital Revaluation Surplus Retained Earnings (Loss):
-Determined Use

• Undetermined Use
  TOTAL EQUITY
  TOTAL LIABILITIES AND EQUITY FINANCIAL POSITION REPORT As of… PT PEGADAIAN (PERSERO)

(in millions of rupiah)
DESCRIPTION ID FOREIGN EXCHANGE TOTAL Revenue Operating Revenue Lease Income Conventional :
a. Pawn b. Fiducia
c. Others
Ujrah/Margin a. Rahn b. Rahn Tasjily
c. Mulia
d. Others
Administrative Revenue
Conventional:
a. Pawn b. Fiducia
c. Others
Sharia:
a. Rahn b. Rahn Tasjili
c. Mulia
d. Others
Non-Operating Revenue
Excess Money Over Time
Interest/Checking Account Revenue Other Non-Operating Revenue Total Revenue - - - Expenses Operating Expenses a. Interest & Provisions b. Profit Sharing
c. Employees
d. Board of Directors and Decomm e. Amortization and PIL Expenses f. Depreciation of Fixed Assets and Inventory g. Administration h. General
i. Education and Training
Non-Operating Expenses
Total Expenses - - -
PROFIT (LOSS) BEFORE TAX - - - Income Tax Expense (Benefit) Current Deferred Total Income Tax Expense (Benefit) Profit for the Current Period - - - OTHER COMPREHENSIVE INCOME AFTER TAX COMPREHENSIVE PROFIT (LOSS) FOR THE CURRENT PERIOD - - - PT PEGADAIAN (PERSERO) COMPREHENSIVE INCOME STATEMENT Month… Year…

(in millions of rupiah)
Year …
Month…
Cash outflows for financing activities Bank Payables Bond Payables Other Long-Term Payables Bank Loan Installments Bond Repayment Other Long-Term Loan Repayment Partner Program Payments Environmental Development Program Payments Purchase of Fixed Assets Dividend Payments Cash Receipts from:
Total Cash Receipts from Financing Activities Cash Outflows for:
Tax Payment
Loan Grants
Gold Purchases
Other Expenditures
Sale of Fixed Assets
Employee Expenses
General Expenses
Disbursement of Granted Loans Payment to Partners Payment to Customers Cash Receipts from:
Cash Outflows for:
Bank/ Bond Interest Payments Total Cash Outflows for Operating Activities Net Cash Used for Operating Activities Cash Receipts from:
Total Cash Receipts from Investing Activities Cash Outflows for:
Total Cash Outflows for Investing Activities Cash Flows from Investing Activities Net Cash Used for Investing Activities Cash Flows from Financing Activities Net Increase in Cash and Cash Equivalents Beginning Cash and Cash Equivalents Ending Cash and Cash Equivalents Net Cash Obtained from Financing Activities PT PEGADAIAN (PERSERO) CASH FLOW STATEMENT For the Period Ending As of … Description Cash Flows from Operating Activities Lease Income Receipts Ujrah/ Margin Revenue Administrative Revenue Loan Repayment Receipts Customer Excess Money Receipts Tax Receivables Gold Sales Other Receipts Total Cash Receipts from Operating Activities

ID FX 3) Total ID FX 3) Total ID FX 3) Total ≤ 1 year 1 year < age ≤ 5 years 5 years < age ≤ 10 years

10 years
Total
ID 2) FX 2) Total 2)
Notes:

1. In millions of rupiah
2. In percentage
3. Already converted to Indonesian Rupiah currency
   Current assets/liabilities are assets/liabilities with an age of less than 1 year to 1 year Non-current assets/liabilities are assets/liabilities with an age of more than 1 year Signed, Mufli Asmawidjaja Legal Directorate Signed, FIRDAUS DJAELANI Established in Jakarta on November 25, 2013 EXECUTIVE HEAD OF IKNB SUPERVISOR Copy matches the original FINANCIAL SERVICES AUTHORITY Head of Legal Assistance Division Ratio of Current Liabilities to Non-Current Liabilities As of… Description Ratio of Current Assets to Non-Current Assets ASSET AND LIABILITY MATCHING ANALYSIS REPORT PT Pegadaian (Persero) Asset/Liability Age 1) Liability 1) Asset/Liability Ratio 2) ---