Amendment to Financial Services Authority Circular Number 4/SEOJK.05/2016 on Monthly Reports of Sharia Financing Companies and Sharia Business Units

To:

The Board of Directors or equivalent of Sharia Financing Companies; and
The Board of Directors or equivalent of Financing Companies that have a Sharia Business Unit,
At their respective locations.

COPY

FINANCIAL SERVICES AUTHORITY CIRCULAR
NUMBER 27 /SEOJK.05/2019

CONCERNING
AMENDMENT TO FINANCIAL SERVICES AUTHORITY CIRCULAR NUMBER 4/SEOJK.05/2016 CONCERNING MONTHLY REPORTS OF SHARIA FINANCING COMPANIES AND SHARIA BUSINESS UNITS FROM FINANCING COMPANIES

In accordance with the mandate of Article 2 paragraph (6), Article 4 paragraph (6), and Article 10 of Financial Services Authority Regulation Number 3/POJK.05/2013 concerning 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) and considering the need for additional information related to the implementation of Financial Services Authority Regulation Number 10/POJK.05/2019 concerning the Conduct of Business by Sharia Financing Companies and Sharia Business Units of Financing Companies (State Gazette of the Republic of Indonesia Year 2019 Number 40, Supplement to the State Gazette of the Republic of Indonesia Number 6320), amendments are required to the Financial Services Authority Circular Number 4/SEOJK.05/2016 concerning Monthly Reports of Sharia Financing Companies and Sharia Business Units from Financing Companies as follows:

I. Several provisions in the Financial Services Authority Circular Number 4/SEOJK.05/2016 concerning Monthly Reports of Sharia Financing Companies and Sharia Business Units from Financing Companies are amended as follows:

The provision of numeral 2 of Roman I is amended to read as follows:
A Financing Company is a business entity that conducts financing activities for goods and/or services.
The provision of numeral 4 of Roman I is amended to read as follows:
A Sharia Business Unit, hereinafter abbreviated as UUS, is a working unit of the head office of a Financing Company that conducts Sharia Financing and/or functions as the head office of offices conducting Sharia financing.
The provision of numeral 4 of Roman V is amended to read as follows:
Submission of Monthly Reports is conducted online through the OJK data communication network system.
The provision of numeral 5 of Roman V is amended to read as follows:
In the event of technical difficulties during the deadline for submitting Monthly Reports such that:
a. The Sharia Company cannot submit Monthly Reports online; and/or b. The OJK cannot receive Monthly Reports online, then the Sharia Company is obligated to submit Monthly Reports offline no later than the next working day in the form of an electronic copy (soft file) accompanied by validation proof and sent to the OJK via a letter signed by the Board of Directors and addressed to:
Financial Services Authority attn. Director of Statistics and Information for Non-Bank Financial Institutions Wisma Mulia 2 Building, 11th Floor Jalan Jenderal Gatot Subroto Kav. 40, Jakarta, 12710
The provision of numeral 7 of Roman V is amended to read as follows:
Submission of Monthly Reports offline as referred to in numeral 5 can be done in one of the following ways:
a. submitted directly to the OJK office; or b. sent via a courier service company, according to the address as referred to in numeral 5.
The provision of numeral 8 of Roman V is amended to read as follows:
Submission of Monthly Reports offline is submitted to the OJK on working days and OJK working hours.
The provision of numeral 9 of Roman V is amended to read as follows:
A Sharia Company is deemed to have submitted Monthly Reports with the following conditions:
a. for online submission through the OJK data communication network system, evidenced by a receipt from the OJK data communication network system; or b. for offline submission, evidenced by a receipt from the OJK.
The provision of numeral 10 of Roman V is amended to read as follows:
Questions related to the submission of Monthly Reports can be directed to:
OJK Helpdesk
Wisma Mulia 2 Building, 19th Floor
Jalan Jenderal Gatot Subroto Kav.40, Jakarta, 12710 Telephone: 021-29600000 extension 7000 Electronic mail (email): helpdesk@ojk.go.id
The provision of numeral 1 of Roman VII is amended to read as follows:
The obligation of Sharia Financing Companies and Sharia Business Units to submit Monthly Reports according to the form, structure, and submission procedures regulated in this OJK Circular begins for the reporting period of June 2020, which is submitted with the submission time as referred to in Roman III.

A copy of this is consistent with the original Director of Law 1 Legal Department signed, Yuliana

The provision of numeral 2 of Roman VII is amended to read as follows:
Companies must conduct test submissions of Monthly Reports according to the form, structure, and submission procedures of Monthly Reports as regulated in this OJK Circular for the reporting period of March 2020 through the reporting period of May 2020.
Appendix I is amended to read as contained in Appendix I, which is an integral part of this OJK Circular.
Appendix II is amended to read as contained in Appendix II, which is an integral part of this OJK Circular.
Appendix III is amended to read as contained in Appendix III, which is an integral part of this OJK Circular.
Appendix IV is amended to read as contained in Appendix IV, which is an integral part of this OJK Circular.

II. This OJK Circular takes effect on June 1, 2020.

Established in Jakarta on December 4, 2019

CHIEF EXECUTIVE OF INSURANCE, PENSION FUND,
FINANCING INSTITUTION, AND
OTHER FINANCIAL INSTITUTION SUPERVISOR
FINANCIAL SERVICES AUTHORITY, signed,
RISWINANDI

APPENDIX I
FINANCIAL SERVICES AUTHORITY CIRCULAR
NUMBER 27 /SEOJK.05/2019

CONCERNING
AMENDMENT TO FINANCIAL SERVICES AUTHORITY CIRCULAR NUMBER 4/SEOJK.05/2016 CONCERNING MONTHLY REPORTS OF SHARIA FINANCING COMPANIES AND SHARIA BUSINESS UNITS FROM FINANCING COMPANIES

FORM, STRUCTURE, AND GUIDELINES
FOR THE PREPARATION OF MONTHLY REPORTS OF SHARIA FINANCING COMPANIES AND SHARIA BUSINESS UNITS FROM FINANCING COMPANIES

TABLE OF CONTENTS
CHAPTER I : GENERAL EXPLANATION 3
A. Reporting Objectives 3
B. Reporting Principles 3
C. Presentation of Foreign Currency Transactions 4
D. Filling out Report Forms 4
CHAPTER II : GENERAL EXPLANATION OF DETAIL LIST COLUMNS 5
A. Currency Type 5
B. Margin/Profit Sharing/Service Fee 5
C. Quality 5
D. Issuer/Interested Party Category 6
E. Buyer Category 6
F. Consumer Category 6
G. Fund Provider Category 6
H. Relationship with Sharia Companies 6
I. Time Period 7
J. Productive Asset Balance (Outstanding Principal) Gross 8 K. Productive Asset Balance (Outstanding Principal) Net 8
CHAPTER III : SHARIA COMPANY PROFILE 9
A. Form 0000 - Sharia Company Profile 9
B. Form 0010 - Business License Details 20
C. Form 0020 - Branch Office Details 22
D. Form 0025 - Details of Offices Other Than Branch Offices 23 E. Form 0030 - Details of Shareholders and Second-Degree Shareholders F. Form 0035 - Management Details 31 G. Form 0036 Details of Related Parties 34 H. Form 0041 - Details of Workforce Based on Education Level
I. Form 0043 - Details of Workforce Based on Function

J. Form 0046 - Details of Foreign Workforce 44
CHAPTER IV : MONTHLY FINANCIAL REPORTS OF SHARIA COMPANIES 47
A. Form 1100 - Statement of Financial Position 47 B. Form 1110 - Administrative Accounts 87
C. Form 1200 - Statement of Profit or Loss and Other Comprehensive Income
D. Form 1300 - Statement of Cash Flows 105
E. Form 2100 - Details of Financing Provided 124 F. Form 2200 - Details of Securities Held 139 G. Form 2300 - Details of Equity Investments 144 H. Form 2490 - Details of Other Assets 147
I. Form 2550 - Details of Funding Received 149
J. Form 2600 - Details of Securities Issued
K. Form 2790 - Details of Other Liabilities 161
L. Form 3010- Details of Sharia Hedging Derivative Instruments
M. Form 3020 - Details of Third-Party Financing Cooperation Distribution N. Form 5310 - Asset and Liability Matching Analysis Report

CHAPTER I
GENERAL EXPLANATION
A. REPORTING OBJECTIVES
Monthly Reports prepared according to the systematics established in this Appendix are intended to collect and compile statistical data of Sharia Companies individually and collectively in order to:

regulate and supervise Sharia Companies;
form statistics for the purpose of Sharia Company industry analysis; and
fulfill internal Sharia Company needs.
To achieve these objectives, Sharia Companies are obligated to submit reports accurately, completely, and within the established deadlines.

B. REPORTING PRINCIPLES
This reporting system adheres to the following principles:

Basis of preparation
The preparation of Monthly Reports is based on regulations established by the OJK and Accounting Standards Statements as well as Accounting Standards Interpretations (ISAK). Accounting transactions of Sharia Companies are carried out in accordance with applicable accounting standards in Indonesia.
Separation between financial position reports and administrative accounts
All items that are assets, liabilities, and equity of Sharia Companies are reported in the financial position reports. Items that are still commitments and contingencies and other notes are reported in administrative accounts.
Separation of transactions with Banks and the Central Government
This reporting system adheres to the principle of separating transactions both between Sharia Companies and Banks, and between Sharia Companies and the Central Government. Banks are as referred to in banking legislation.
Separation of residents and non-residents
This reporting system adheres to the principle of separating transactions conducted between Sharia Companies and residents and non-residents. a. Residents Residents are individuals, entities, institutions, and companies domiciled in Indonesia for more than one year and whose main activity (center of interest) involves consumption, production, and other economic transactions in Indonesia, including representations of the Republic of Indonesia abroad along with their staff with diplomatic status. b. Non-residents Non-residents are individuals, entities, institutions, and companies not domiciled in Indonesia or domiciled in Indonesia for at most one year and whose main activity (center of interest) is not in Indonesia, including foreign representations in Indonesia along with their staff with diplomatic status.

C. PRESENTATION OF FOREIGN CURRENCY TRANSACTIONS
Financial reports must be presented in Indonesian Rupiah. Assets, liabilities, equity, and administrative accounts in foreign currency, hereinafter referred to as foreign exchange (valas), owned by Sharia Companies must be converted into Rupiah using the Bank Indonesia Middle Rate applicable at the end of the reporting period. The middle rate is the selling rate plus the buying rate divided by two.

D. FILLING OUT REPORT FORMS
Filling out report forms is done by automatically entering data in alphanumeric form using data entry programs, and all financial reports are presented in full Rupiah units unless otherwise stated in full foreign currency units, for example 123000000000.

CHAPTER II
GENERAL EXPLANATION OF DETAIL LIST COLUMNS
A. CURRENCY TYPE
Currency type is the type of currency used in conducting transactions between the reporting Sharia Company and other parties. In the event that an agreed transaction uses foreign currency (as stated in the agreement) but its realization is in Rupiah, such transaction is treated as a foreign currency transaction.

B. MARGIN/PROFIT SHARING/SERVICE FEE
Margin/profit sharing/service fee is the value or percentage of income from financing conducted based on Sharia principles and by the reporting Sharia Company, with the following provisions:

if the financing activity is sales and purchase, the reporter uses the margin option;
if the financing activity is Sharia investment financing, the reporter uses the profit sharing option; or
if the financing activity is service financing, the reporter uses the service fee option.
If multiple margin/profit sharing/service fees are given in one account, the value column is filled with the highest value. For margin/profit sharing/service fee, two decimal places are used, for example, margin/profit sharing/service fee 12.50% is written as 12.50. For transaction types that do not involve margin/profit sharing/service fee, the value column is left blank. The value column is filled as follows:
if the margin option is chosen, the value column is filled with the margin nominal;
if the profit sharing option is chosen, the value column is filled with the profit sharing percentage; or
if the service fee option is chosen, the value column is filled with the service fee nominal.

C. QUALITY
Quality is the quality of productive assets evaluated with criteria in accordance with OJK Regulations concerning the Conduct of Business by Sharia Companies, with quality classification as follows:

Smooth (Lancar)
Special Attention (Dalam Perhatian Khusus)
Less Smooth (Kurang Lancar)
Doubtful (Diragukan)
Bad (Macet)

D. ISSUER/INTERESTED PARTY CATEGORY
Issuer/interested party category is the category of third parties who issue and/or are responsible for the repayment of securities held by the reporting Sharia Company.

E. BUYER CATEGORY
Buyer category is the category of third parties who purchase securities issued by the reporting Sharia Company. In the event that securities issued by the reporting Sharia Company are bearer securities, the buyer category is the party who first purchases such securities upon issuance.

F. CONSUMER CATEGORY
Consumer category is the category of parties receiving financing facilities from the reporting Sharia Company or parties who have obligations to the reporting Sharia Company.

G. FUND PROVIDER CATEGORY
Fund provider category is the category of parties providing funding for Sharia financing business activities to the reporting Sharia Company.

H. RELATIONSHIP WITH SHARIA COMPANIES
Relationship with Sharia Companies is the status of connection between the reporting Sharia Company and parties conducting transactions with the reporting Sharia Company.

Related to Sharia Companies
Parties Related to Sharia Companies are:
a. individuals or business entities that are controllers of the reporting Sharia Company; b. business entities where the reporting Sharia Company acts as a controller;
c. individuals or business entities acting as Controllers of business entities as referred to in letter b;
d. business entities whose control is conducted by:

individuals and/or business entities as referred to in letter a; or
individuals and/or business entities as referred to in letter c;
e. the Board of Commissioners or Board of Directors of the reporting Sharia Company; f. parties having family relationships up to the second degree, both horizontally and vertically:
from individuals who are controllers of the reporting Sharia Company as referred to in letter a; and/or
from the Board of Commissioners or Board of Directors of the reporting Sharia Company as referred to in letter e.
g. the Board of Commissioners or Board of Directors of business entities as referred to in letter a, up to letter d; h. business entities whose Board of Commissioners or Board of Directors are:
the Board of Commissioners or Board of Directors of the reporting Sharia Company; or
the Board of Commissioners or Board of Directors of business entities as referred to in letter a, up to letter d;
i. business entities where:
the Board of Commissioners or Board of Directors of the reporting Sharia Company as referred to in letter e act as controllers; or
the Board of Commissioners or Board of Directors of parties as referred to in letter a up to letter d act as controllers; and
j. business entities having financial interdependence with the reporting Sharia Company and/or parties as referred to in letter a, or up to letter i.

Not Related to Sharia Companies
Not related to Sharia Companies are parties that do not have connections with the reporting Sharia Company as mentioned in numeral 1.

I. TIME PERIOD
Time period is the agreed time period as stated in the Sharia financing agreement.

Start Date
that is the date, month, and year the agreement or contract begins.
Due Date
that is the date, month, and year the agreement or contract ends.

J. PRODUCTIVE ASSET BALANCE (OUTSTANDING PRINCIPAL) GROSS Productive asset balance (outstanding principal) gross is the total claims, investments, service claims, and/or inventory assets for Sharia Financing minus:

unearned revenue; and
other income and expenses related to financing transactions, which are amortized.

K. PRODUCTIVE ASSET BALANCE (OUTSTANDING PRINCIPAL) NET Productive asset balance (outstanding principal) net is the productive asset balance (outstanding principal) gross minus the provision for write-down of productive asset balances (outstanding principal).

CHAPTER III
SHARIA COMPANY PROFILE
A. FORM 0000: SHARIA COMPANY PROFILE
I. SHARIA FINANCING COMPANIES

FORM 0000 (SHARIA COMPANY PROFILE) FORMAT
For Sharia Financing Companies, Form 0000 (Sharia Company Profile Information) is prepared according to the following format:
COMPANY INFORMATION

Company Name/Alias/Abbreviation of Sharia Financing Company
Taxpayer Identification Number (NPWP)
Single Investor Identification (SID)
Sharia Financing Company Ownership Status
Legal Entity Form
Sharia Financing Company Status
Establishment Date
Type of Business Activity Conducted
COMPANY ADDRESS
Full Address
District/City Location
Postal Code
Telephone Number
Building Ownership Status
Website Address
Electronic Mail Address (Email)
NUMBER OF SERVICE OFFICES
Number of Branch Offices
Number of Offices Other Than Branch Offices
NUMBER OF WORKFORCE
Number of Head Office Workforce
Number of Branch Office Workforce
Number of Offices Other Than Branch Office Workforce
REPORT PREPARATION STAFF AND BOARD OF DIRECTORS MEMBERS RESPONSIBLE PERSON
Report Preparation Staff
a) Full Name b) Position c) Telephone Number

d) Electronic Mail Address (Email)
22) Board of Directors Members Responsible for the Report
a) Full Name b) Position c) Telephone Number d) Electronic Mail Address (Email)

EXPLANATION OF FORM 0000 (SHARIA COMPANY PROFILE)
Form 0000 (Sharia Company Profile) contains all information regarding the profile of the reporting Sharia Financing Company. a. Company Information

Company Name/Alias/Abbreviation of Sharia Financing Company
This item is filled with the name or abbreviation of the reporting Sharia Financing Company, for example Dina Finance Syariah for Dina Persada Multi Finance Syariah, PT, Tbk.
Taxpayer Identification Number (NPWP)
This item is filled with the NPWP of the reporting Sharia Financing Company.
Single Investor Identification (SID)
This item is filled with the single identification number of the Indonesian capital market investor issued by the Indonesia Central Securities Depository.
Sharia Financing Company Ownership Status
This item is filled with the ownership status of the reporting Sharia Financing Company, namely:
a) State-Owned Company
This item is filled when the reporting Sharia Financing Company is owned by the state either through capital participation by the central government or capital participation by the regional government. b) National Private Company This item is filled when the reporting Sharia Financing Company is not owned by the state and there is no participation, either directly or indirectly, by foreign parties. c) Joint Venture Private Company This item is filled when there is participation, either directly or indirectly, by foreign parties in the reporting Sharia Financing Company.
Legal Entity Form
This item is filled with the legal entity form, namely:
a) Limited Liability Company (Perseroan Terbatas) b) Cooperative (Koperasi)
Sharia Financing Company Status
a) Closed/Limited
This item is filled with the status of a limited liability company, hereinafter referred to as a company, which is a legal entity that is a partnership of capital, established based on an agreement, conducts business activities with basic capital entirely divided into shares and meets the requirements established in Law Number 40 of 2007 concerning Limited Liability Companies and its implementing regulations. b) Open This item is filled with the status of a public company, which is a public company or a company conducting a public offering of shares, in accordance with capital market legislation.
Establishment Date
This item is filled with the date, month, and year of establishment of the reporting Sharia Financing Company.
Type of Business Activity Conducted
This item is filled with the type of business activity according to the business license granted, namely:
a) Sales and Purchase Financing b) Investment Financing c) Service Financing b. Company Address
Full Address
This item is filled with the full address according to the domicile of the head office of the reporting Sharia Financing Company.
District/City Location
This item is filled with the district/city location.
Postal Code
This item is filled with the postal code number of the domicile of the head office of the reporting Sharia Financing Company.
Telephone Number
This item is filled with the telephone number of the reporting Sharia Financing Company preceded by the regional area code.
Building Ownership Status
This item is filled with the ownership status of the head office building of the reporting Sharia Financing Company, namely:
a) owned; b) rented; or c) other ownership status.
Website Address
This item is filled with the website address of the reporting Sharia Financing Company.
Electronic Mail Address (Email)
This item is filled with the electronic mail (email) address of the reporting Sharia Financing Company.
c. Number of Service Offices
Number of Branch Offices
This item is filled with the number of branch offices of the reporting Sharia Financing Company.
The number of branch offices must be detailed in Form 0020 (Branch Office Details).
Number of Offices Other Than Branch Offices
This item is filled with the number of offices other than branch offices of the reporting Sharia Financing Company. The number of offices other than branch offices must be detailed in Form 0025 (Details of Offices Other Than Branch Offices). d. Number of Workforce
Number of Head Office Workforce
This item is filled with the number of workforce, including permanent, contract, and outsourcing staff at the head office according to the gender column and must be detailed in Form 0041 (Details of Workforce Based on Education Level).

Number of Branch Office Employees
This item is filled with the number of employees, whether permanent, contract, or outsourcing, at the branch office according to the gender column and must be detailed in Form 0041 (Detail of Workforce Based on Education Level).
Number of Employees at Offices Other Than Branch Offices
This item is filled with the number of employees, whether permanent, contract, or outsourcing, at offices other than branch offices according to the gender column and must be detailed in Form 0041 (Detail of Workforce Based on Education Level).

e. Report Preparers and Responsible Board Members

Report Preparers
This item is filled with the complete data of the Sharia Financing Company reporting personnel acting as report preparers. a) Full Name This item is filled with the full name of the report preparer. b) Position This item is filled with the position of the report preparer. c) Telephone Number This item is filled with the telephone number of the department/division/work unit of the report preparer. d) Electronic Mail Address (Email) This item is filled with the email address of the report preparer.
Responsible Board Members
This item is filled with the complete data of the board members acting as the responsible persons for the report. a) Full Name This item is filled with the full name of the responsible board member. b) Position This item is filled with the position of the responsible board member. c) Telephone Number This item is filled with the telephone number of the department/division/work unit of the responsible board member. d) Electronic Mail Address (Email) This item is filled with the email address of the responsible board member.

II. SHARIA BUSINESS UNIT (SBU)

FORM 0000 (SBU PROFILE) FORMAT
For SBUs, Form 0000 (SBU Profile) is prepared according to the following format:

SBU INFORMATION

Type of Sharia Business Activities Conducted
Date of SBU Establishment

SBU ADDRESS
3) Full Address
4) District/City Location
5) Postal Code
6) Telephone Number
7) Office Building Ownership Status
8) Website Address added.
9) Electronic Mail Address (Email)

NUMBER OF SERVICE OFFICES
10) Number of Branch Offices
11) Number of Offices Other Than Branch Offices

NUMBER OF WORKFORCE
12) Number of SBU Office Employees
13) Number of SBU Branch Office Employees
14) Number of SBU Offices Other Than Branch Offices

REPORT PREPARERS AND RESPONSIBLE BOARD MEMBERS
15) Report Preparers
a) Full Name b) Position c) Telephone Number d) Electronic Mail Address (Email)
16) Responsible Board Members
a) Full Name b) Position c) Telephone Number d) Electronic Mail Address (Email)

FORM 0000: SBU PROFILE EXPLANATION
Form 0000 (SBU Profile) contains all information regarding the SBU profile.

a. Company Information

Type of Sharia Business Activities Conducted
This item is filled with the type of business activity according to the business license granted, namely:
a) Sales Financing b) Investment Financing c) Service Financing
Date of SBU Establishment
This item is filled with the day, month, and year of SBU establishment.

b. SBU Address
3) Full Address
This item is filled with the full address according to the SBU office domicile.
4) District/City Location
This item is filled with the district/city location of the SBU.
5) Postal Code
This item is filled with the postal code number of the SBU office domicile.
6) Telephone Number
This item is filled with the SBU telephone number preceded by the area code.
7) Office Building Ownership Status
This item is filled with the office building ownership status, namely:
a) Own property b) Rented or other ownership status
8) Website Address
This item is filled with the website address of the reporting SBU.
9) Electronic Mail Address (Email)
This item is filled with the electronic mail address (email) of the SBU.

c. Number of Service Offices
10) Number of Branch Offices
This item is filled with the number of branch offices of the reporting Sharia unit.
The number of branch offices must be detailed in Form 0020 (Detail of Branch Offices).
11) Number of Offices Other Than Branch Offices
This item is filled with the number of offices other than branch offices of the reporting Sharia unit. The number of offices other than branch offices must be detailed in Form 0025 (Detail of Offices Other Than Branch Offices).

d. Number of Workforce
12) Number of SBU Office Employees
This item is filled with the number of employees, whether permanent, contract, or outsourcing, at the SBU headquarters according to the gender column and must be detailed in Form 0041 (Detail of Workforce Based on Education Level).
13) Number of SBU Branch Office Employees
This item is filled with the number of employees, whether permanent, contract, or outsourcing, at the Sharia unit branch offices according to the gender column and must be detailed in Form 0041 (Detail of Workforce Based on Education Level).
14) Number of SBU Offices Other Than Branch Offices
This item is filled with the number of employees, whether permanent, contract, or outsourcing, at offices other than branch offices according to the gender column and must be detailed in Form 0041 (Detail of Workforce Based on Education Level).

e. Report Preparers and Responsible Board Members
15) Report Preparers
This item is filled with the complete data of SBU personnel acting as report preparers. a) Full Name This item is filled with the full name of the report preparer. b) Position This item is filled with the position of the report preparer. c) Telephone Number This item is filled with the telephone number of the department/division/work unit of the report preparer. d) Electronic Mail Address (Email) This item is filled with the electronic mail address (email) of the report preparer.
16) Responsible Board Members
This item is filled with the complete data of board members acting as the responsible persons for the report. a) Full Name This item is filled with the full name of the responsible board member. b) Position This item is filled with the position of the responsible board member. c) Telephone Number This item is filled with the telephone number of the department/division/work unit of the responsible board member. d) Electronic Mail Address (Email) This item is filled with the electronic mail address (email) of the responsible board member.

B. FORM 0010: BUSINESS LICENSE DETAILS

FORM 0010 (BUSINESS LICENSE DETAILS) FORMAT
Form 0010 (Business License Details) is prepared according to the following format:
(1) Business License Number
(2) Business License Date
(3) Licensing Type
(4) Notes
FORM 0010 (BUSINESS LICENSE DETAILS) EXPLANATION
Form 0010 (Business License Details) contains all information regarding the business licenses held by the reporting Sharia Company.

(1) Business License Number
This item is filled with the number of the Minister of Finance Decision or OJK Board of Commissioners Decision regarding the granting of business licenses to the reporting Sharia Company and its amendments.

(2) Business License Date
This item is filled with the day, month, and year of the Minister of Finance Decision or OJK Board of Commissioners Decision regarding the granting of business licenses to the reporting Sharia Company and its amendments.

(3) Licensing Type
For Sharia Financing Companies, this item is filled with the licensing type determined by OJK and/or the Minister of Finance, namely:

Initial Establishment License
Business Activity Enhancement
Name Change
Other Business Licenses
For SBUs, this item is filled with the licensing type determined by OJK, namely:
SBU Business License

(4) Notes
This item is filled with an explanation of the licensing type of the reporting Sharia Company.
Example:
In the case of a name change, fill in the change of name from PT Dina Persada Multi Finance Syariah to PT Karya Persada Multi Finance Syariah.

C. FORM 0020: BRANCH OFFICE DETAILS

FORM 0020 (BRANCH OFFICE DETAILS) FORMAT
Form 0020 (Branch Office Details) is prepared according to the following format:
(1) Branch Office License Number
(2) Branch Office License Date
(3) Location
Address
District
City/Regency
Postal Code
(4) Telephone Number
(5) Number of Employees
(6) Branch Manager Name
FORM 0020 (BRANCH OFFICE DETAILS) EXPLANATION
BRANCH OFFICE DETAILS
Form 0020 (Branch Office Details) contains information on the branch offices of the reporting Sharia Company, including Sharia unit branch offices of the reporting Financing Company that have obtained licenses from the Minister of Finance or OJK.

(1) Branch Office License Number
This item is filled with the number of the Minister of Finance Decision or OJK Board of Commissioners Decision regarding the granting of permission to open branch offices.

(2) Branch Office License Date
This item is filled with the day, month, and year of the issuance of the Minister of Finance Decision or OJK Board of Commissioners Decision regarding the granting of permission to open branch offices.

(3) Location

Address
This item is filled with the full address of the branch office according to the full address of the branch office previously reported to the Minister of Finance or OJK.
District
This item is filled with the name of the district where the branch office is domiciled.
City/Regency
This item is filled with the city/regency location.
Postal Code
This item is filled with the postal code number of the branch office domicile.

(4) Telephone Number
This item is filled with the area code and telephone number of each branch office.

(5) Number of Employees
This item is filled with the number of employees located at the branch office of the reporting Sharia Company, including the branch manager, permanent employees, contract employees, and outsourcing employees.

(6) Branch Manager Name
This item is filled with the name of the branch manager of each branch office.

D. FORM 0025: OFFICES OTHER THAN BRANCH OFFICES DETAILS

FORM 0025 (OFFICES OTHER THAN BRANCH OFFICES DETAILS) FORMAT
Form 0025 (Offices Other Than Branch Offices Details) is prepared according to the following format:
(1) Office Type
(2) Recording Letter Number
(3) Recording Letter Date
(4) Location
Address
District
City/Regency
Postal Code
(5) Telephone Number
(6) Number of Employees
(7) Office Responsible Person Name
FORM 0025 (OFFICES OTHER THAN BRANCH OFFICES DETAILS) EXPLANATION
Form 0025 (Offices Other Than Branch Offices Details) contains information on offices other than branch offices of the reporting Sharia Company that have been reported to OJK.

(1) Office Type
This item is filled with the name/title of offices other than branch offices of the reporting Sharia Company, such as representative offices, marketing offices, and sub-branch offices.

(2) Recording Letter Number
This item is filled with the number of the letter from OJK regarding the recording of the opening of offices other than branch offices of the reporting Sharia Company.

(3) Recording Letter Date.
This item is filled with the date of the letter from OJK regarding the recording of the opening of offices other than branch offices of the reporting Sharia Company.

(4) Location

Address
This item is filled with the full address of offices other than branch offices of the reporting Sharia Company.
District
This item is filled with the name of the district where offices other than branch offices of the reporting Sharia Company are domiciled.
City/Regency
This item is filled with the city/regency location.
Postal Code
This item is filled with the postal code number of the domicile of offices other than branch offices of the reporting Sharia Company.

(5) Telephone Number
This item is filled with the area code and telephone number of each office other than branch offices of the reporting Sharia Company.

(6) Number of Employees
This item is filled with the number of employees located at offices other than branch offices of the reporting Sharia Company, including the responsible person for offices other than branch offices, permanent employees, contract employees, and outsourcing employees.

(7) Office Responsible Person Name
This item is filled with the name of the responsible person for each office other than branch offices of the reporting Sharia Company.

E. FORM 0030: SHAREHOLDERS AND SECOND-DEGREE SHAREHOLDERS DETAILS

FORM 0030 (SHAREHOLDERS AND SECOND-DEGREE SHAREHOLDERS DETAILS) FORMAT
Form 0030 (Shareholders and Second-Degree Shareholders Details) is prepared according to the following format:
(1) Shareholder Name
(2) Shareholder Group
(3) Country of Origin
(4) Legal Entity Form of Shareholder
(5) Shareholder Status
(6) Shareholder Equity (in Rp)
(7) Foreign Ownership Percentage Directly/Indirectly (8) Share Ownership Value (in Rp) Percentage (%) (9) Management Information of Legal Entity Shareholders Manager Name Manager Position Country of Origin (10) Second-Degree Shareholder Information Second-Degree Shareholder Name Second-Degree Shareholder Group Country of Origin of Second-Degree Shareholder Second-Degree Shareholder Share Ownership Value Second-Degree Shareholder Share Ownership Percentage
FORM 0030 (SHAREHOLDERS AND SECOND-DEGREE SHAREHOLDERS DETAILS) EXPLANATION
Form 0030 (Shareholders and Second-Degree Shareholders Details) contains details of shareholders in the reporting Sharia Financing Company, both individuals and legal entities, information on the management of shareholders of the reporting Sharia Financing Company, and information on second-degree shareholders. SBUs do not fill out this form.

(1) Shareholder Name
This item is filled with the full name of the shareholder.

(2) Shareholder Group
This item is filled with the owner group.

(3) Country of Origin
This item is filled with the country of origin of the shareholder.

(4) Legal Entity Form of Shareholder
This item is filled with the legal entity form or individual form of the shareholder of the reporting Sharia Financing Company, namely:

Limited Liability Company (Perseroan Terbatas)
Cooperative
Foundation
Pension Fund
Other Indonesian Legal Entities
Central Government
Regional Government
Individual
Foreign Legal Entity

(5) Shareholder Status
This item is filled with the shareholder status, namely:

Controlling shareholder
Non-controlling shareholder

(6) Shareholder Equity
This item is filled with the equity value of shareholders in the form of limited liability companies, cooperatives, foundations, pension funds, other Indonesian legal entities, central government, regional government, and foreign legal entities based on audit reports.

(7) Foreign Ownership Percentage Directly or Indirectly This item is filled with information regarding the foreign ownership percentage for shareholders in the form of legal entities in the reporting Sharia Financing Company. For individual shareholders who are Indonesian citizens, this item is filled with zero percent. For shareholders in the form of Indonesian legal entities, this item is filled with the percentage of foreign ownership in the said legal entity, both directly and indirectly.

(8) Share Ownership

Value
This item is filled with the nominal value of paid-up capital of the reporting Sharia Financing Company owned by the shareholder. The total value must be equal to the nominal paid-up capital value in Form 1100 (Monthly Balance Sheet Report).
Percentage
This item is filled with the ownership percentage value with a decimal format of 2 (two) digits after the comma.

(9) Management Information of Legal Entity Shareholders

Manager Name
This item is filled with the name of the managers and supervisors of the shareholders of the reporting Sharia Financing Company in the form of legal entities.
Position
This item is filled with the positions of the managers and supervisors of the shareholders of the reporting Sharia Financing Company in the form of legal entities, namely:
Principal Commissioner
Commissioner
Independent Commissioner
Sharia Supervisory Board
President Director
Director
For shareholders other than limited liability companies, supervisors are equated with commissioners and managers are equated with board members.
Country of Origin
This item is filled with the country of origin of the managers and supervisors of the shareholders.

(10) Second-Degree Shareholder Information

Second-Degree Shareholder Name
This item is filled with the full name of the second-degree shareholder (shareholder in the shareholder of the reporting Sharia Financing Company).
Second-Degree Shareholder Group
This item is filled with the code for the second-degree shareholder group.
Country of Origin of Second-Degree Shareholder
This item is filled with the country of origin of the second-degree shareholder.
Second-Degree Shareholder Share Ownership Value
This item is filled with the nominal value of paid-up capital of the reporting Sharia Financing Company owned by the second-degree shareholder.
Second-Degree Shareholder Share Ownership Percentage
This item is filled with the nominal value of paid-up capital in percentage form of the reporting Sharia Financing Company owned by the second-degree shareholder.

F. FORM 0035: MANAGEMENT DETAILS

FORM 0035 (MANAGEMENT DETAILS) FORMAT
Form 0035 (Management Details) is prepared according to the following format:
(1) Name
(2) Identity Number
(3) Nationality
(4) Position
(5) Domicile
(6) Appointment Deed Number
(7) Deed Date
(8) Date of Assumption of Office
(9) Fit and Proper Test Approval Information
Decision Letter Number
Decision Letter Date
FORM 0035 (MANAGEMENT DETAILS) EXPLANATION
Form 0035 (Management Details) contains information on the management of the reporting Sharia Company, consisting of board of commissioners members and board of directors members for Sharia Financing Companies with limited liability company legal entities, or supervisors and managers for Sharia Financing Companies with cooperative legal entities, including the Sharia Supervisory Board and SBU leadership.

(1) Name
This item is filled with the name of the managers and supervisors of the reporting Sharia Company.

(2) Identity Number
This item is filled with the identity number, namely the population identification number (NIK), KITAS, and/or passport of the managers and supervisors of the reporting Sharia Financing Company.

(3) Nationality
This item is filled with the nationality of the managers and supervisors of the reporting Sharia Company.

(4) Position
For Sharia Financing Companies, this item is filled with the positions of the managers and supervisors of the reporting Sharia Financing Company, namely:

Principal Commissioner
Commissioner
Independent Commissioner
Sharia Supervisory Board
President Director
Director
For Sharia Financing Companies with cooperative legal entities, supervisors are equated with commissioners and managers are equated with directors. For SBUs, the positions of managers and supervisors are filled, namely:
Sharia Supervisory Board in Financing Companies that have SBUs
SBU Leadership

(5) Domicile
This item is filled with the city/regency location where the managers and supervisors of the reporting Sharia Company are domiciled.

(6) Appointment Deed Number
This item is filled with the number of the appointment deed of members of the Board of Commissioners, members of the Board of Directors, and/or members of the Sharia Supervisory Board.

(7) Deed Date
This item is filled with the date of the appointment deed of members of the Board of Commissioners, members of the Board of Directors, and/or members of the Sharia Supervisory Board.

(8) Date of Assumption of Office
This item is filled with the day, month, and year of the assumption of office of each manager and supervisor of the reporting Sharia Company according to the deed of the general meeting of shareholders or equivalent that approves the appointment of managers and supervisors.

(9) Fit and Proper Test Approval Information

Decision Letter Number
This item is filled with the Decision Letter Number of the Determination of Fit and Proper Test Results, for example, KEP123/D.05/2015.
Decision Letter Date
This item is filled with the day, month, and year of the issuance of the decision letter.
For the position of SBU Leadership, this column is not filled.

G. FORM 0036: RELATED PARTIES DETAILS

FORM 0036 (RELATED PARTIES DETAILS) FORMAT
Form 0036 (Related Parties Details) is prepared according to the following format:
(1) Related Party Name
(2) Group
(3) Country Location
(4) Related Party Relationship
Code A-J
FORM 0036 (RELATED PARTIES DETAILS) EXPLANATION
Form 0036 (Related Parties Details) contains details of related parties of the reporting Sharia Company.

(1) Related Party Name
This item is filled with the full name of the related party.

(2) Group
This item is filled with the group of the related party.

(3) Country Location
This item is filled with the country location where the related party is domiciled.

(4) Related Party Relationship
This item is filled using letter codes A through J indicating the relationship of the related party with the reporting Sharia Financing Company as follows:
Letter codes A through J:
A. Individual persons or business entities that are controllers of the reporting Sharia Financing Company.
B. Business entities where the reporting Sharia Financing Company acts as a controller.
C. Individual persons or business entities that act as controllers of the business entity as referred to in letter B.
D. Business entities whose control is exercised by:

individual persons and/or business entities as referred to in letter A; or
individual persons and/or business entities as referred to in letter C.
E. Board of Commissioners or Board of Directors of the reporting Sharia Financing Company.
F. Parties having family relationships up to the second degree, both horizontal and vertical:
from individual persons who are controllers of the reporting Sharia Financing Company as referred to in letter A; and/or
from the Board of Commissioners or Board of Directors in the reporting Sharia Financing Company as referred to in letter E.
G. Board of Commissioners or Board of Directors in business entities as referred to in letters A through D.
H. Business entities whose Board of Commissioners or Board of Directors are:
Board of Commissioners or Board of Directors in the reporting Sharia Financing Company; or
Board of Commissioners or Board of Directors in business entities as referred to in letters A through D.
I. Business entities where:
the Board of Commissioners or Board of Directors of the reporting Sharia Financing Company as referred to in letter E act as controllers; or
the Board of Commissioners or Board of Directors of the parties as referred to in letters A through D act as controllers.
J. Business entities that have financial interdependence with the reporting Sharia Company and/or parties as referred to in letters a through i.

H. FORM 0041: WORKFORCE DETAILS BASED ON EDUCATION LEVEL

FORM 0041 (WORKFORCE DETAILS BASED ON EDUCATION LEVEL) FORMAT
Form 0041 (Workforce Details Based on Education Level) is prepared according to the following format:

Education Level
Permanent Workforce
Contract Workforce
Outsourcing Workforce
Total Workforce
M F Total M F Total M F Total M F Total

Headquarters
a. Education Level
Other below SMA b. SMA
c. Diploma
d. Bachelor e. Postgraduate
Branch Offices
a. Education Level
Other below SMA b. SMA
c. Diploma
d. Bachelor e. Postgraduate
Offices Other Than Branch Offices
a. Education Level
Other below SMA b. SMA
c. Diploma
d. Bachelor e. Postgraduate

Total

EXPLANATION OF FORM 0041 (DETAILS OF WORKFORCE EDUCATION LEVEL)
Form 0041 (Details of Workforce Education Level) contains details of the number of workforce members in each workforce education level category at the head office, branch offices, and offices other than branch offices of the reporting Islamic Company. For Islamic Business Units (UUS), the reporter only fills in data for workforce members specifically tasked with carrying out UUS operational activities.

Education Level

Head Office
a. Other Education Levels Below High School b. High School
c. Diploma
d. Bachelor's Degree e. Postgraduate
In the event that there are workforce members from the reporting Islamic Company with a Level 2 or Level 3 education, they are to be filled in the Postgraduate column.
Branch Office
a. Other Education Levels Below High School b. High School
c. Diploma
d. Bachelor's Degree e. Postgraduate
In the event that there are workforce members from the reporting Islamic Company with a Level 2 or Level 3 education, they are to be filled in the Postgraduate column.
Offices Other Than Branch Offices
a. Other Education Levels Below High School b. High School
c. Diploma
d. Bachelor's Degree e. Postgraduate
In the event that there are workforce members from the reporting Islamic Financing Company with a Level 2 or Level 3 education, they are to be filled in the Postgraduate column.

Permanent Workforce
This item is filled with the number of permanent workforce members located at the head office, branch offices, and offices other than branch offices based on education level. a. Male b. Female
c. Total
Contract Workforce
This item is filled with the number of contract workforce members located at the head office, branch offices, and offices other than branch offices based on education level. a. Male b. Female
c. Total
Outsourcing Workforce
This item is filled with the number of outsourcing workforce members located at the head office, branch offices, and offices other than branch offices based on education level. a. Male b. Female
c. Total

I. FORM 0043: DETAILS OF WORKFORCE BY FUNCTION

FORMAT OF FORM 0043 (DETAILS OF WORKFORCE BY FUNCTION)
Form 0043 (Details of Workforce by Function) is prepared according to the following format:
(1) Function
(2) Managerial Workforce up to One Level Below Board of Directors Members (3) Staff and Others (4) Total (5) Notes

Function	Managerial Workforce up to One Level Below Board of Directors Members	Staff and Others	Total	Notes
	Dual Role	Permanent Workforce	Contract Workforce	Outsourcing Workforce	Permanent Workforce	Contract Workforce	Outsourcing Workforce
1. Marketing
2. Financing Feasibility Analysis
3. Collection
4. Human Resource (HR) and General Affair (GA)
5. Administration and Bookkeeping
6. Risk Management
7. Internal Audit
8. Legal
9. Information Technology (IT)
10. Anti-Money Laundering and Counter-Terrorism Financing
11. Other Work Units
Total

EXPLANATION OF FORM 0043 (DETAILS OF WORKFORCE BY FUNCTION)
Form 0043 (Details of Workforce by Function) contains the number of workforce members owned by the company based on work units at the head office, branch offices, and offices other than branch offices of the reporting Islamic Company, according to each workforce status.

(1) Function

Marketing
Financing Feasibility Analysis
Collection
Human Resource (HR) and General Affair (GA)
Administration and Bookkeeping
Risk Management
Internal Audit
Legal
Information Technology (IT)
Anti-Money Laundering and Counter-Terrorism Financing
Other Work Units
For Islamic Business Units (UUS), the reporter only fills in data for workforce members specifically tasked with carrying out UUS operational activities.

(2) Managerial Workforce up to One Level Below Board of Directors Members This item is filled with the number of workforce members who are at the managerial level up to one level below Board of Directors members, based on work units for each workforce status:

Permanent Workforce
Contract Workforce
Outsourcing Workforce

(3) Staff and Others
This item is filled with the number of workforce members who are at the staff level and others, based on work units for each workforce status:

Permanent Workforce
Contract Workforce
Outsourcing Workforce

(4) Total Workforce
This item is filled with the total number of workforce members who are at the managerial level up to one level below Board of Directors members, based on function:

Managerial Workforce up to One Level Below Board of Directors Members
Staff and Other Workforce Levels

(5) Dual Role Notes
This item is filled with the dual roles performed by the workforce members of the reporting Islamic Company. In filling out the report, one workforce member can only be entered into one function even though in practice they handle multiple functions.

J. FORM 0046: DETAILS OF FOREIGN WORKFORCE

FORMAT OF FORM 0046 (DETAILS OF FOREIGN WORKFORCE)
Form 0046 (Details of Foreign Workforce) is prepared according to the following format:
(1) Name
(2) Identity Number
(3) Nationality
(4) Position
(5) Specialization Field
(6) Domicile
(7) Work Permit Number
(8) Work Permit Date
(9) Work Permit Validity Start Date
(10) Work Permit Validity End Date
EXPLANATION OF FORM 0046 (DETAILS OF FOREIGN WORKFORCE)
Form 0046 (Details of Foreign Workforce) contains details of the foreign workforce of the reporting Islamic Company.

(1) Name
This item is filled with the name of the foreign workforce member of the reporting Islamic Company.

(2) Identity Number
This item is filled with identity numbers such as population index number, KITAS, and/or passport of the management and supervisors of the reporting Islamic Financing Company.

(3) Nationality
This item is filled with the nationality of the foreign workforce member.

(4) Position
This item is filled with the category of position of the foreign workforce member at the reporting Islamic Company. Foreign workforce positions include:

Experts with a position level one level below the Board of Directors; advisors; or
Consultants

(5) Specialization Field
This item is filled with the specialization field of the foreign workforce member at the reporting Islamic Company. Specialization fields include, among others, investment portfolio management, risk management, information technology, and so on.

(6) Domicile
This item is filled with the domicile of the foreign workforce member.

(7) Work Permit Number
This item is filled with the number of the work permit decision letter for the foreign workforce member issued by the competent authority.

(8) Work Permit Date
This item is filled with the date of the work permit decision letter for the foreign workforce member issued by the competent authority.

(9) Work Permit Validity Start Date
This item is filled with information regarding the start of the validity period of the foreign workforce member's work permit.

(10) Work Permit Validity End Date
This item is filled with information regarding the end of the validity period of the foreign workforce member's work permit.

CHAPTER IV
ISLAMIC COMPANY FINANCIAL REPORTS
A. FORM 1100: ISLAMIC FINANCIAL POSITION REPORT

FORMAT OF FORM 1100 (ISLAMIC FINANCIAL POSITION REPORT)
Form 1100 (Islamic Financial Position Report) is prepared according to the following format:

ASSETS
No. Items Rp Foreign Currency Total

Cash and Cash Equivalents
a. Cash b. Deposits at Domestic Islamic Banks

Wadiah Current Accounts
Other Deposits
c. Deposits at Foreign Islamic Banks
Current Accounts
Other Deposits

Derivative Asset Receivables
Net Financing Receivables
a. Net Sale and Purchase Financing Receivables

Net Murabahah Receivables
a) Gross Murabahah Receivables b) Deferred Murabahah Revenue c) Other Revenue and Expenses Related to Financing Transactions that are Amortized d) Provision for Murabahah Receivables Impairment
Net Salam Receivables
a) Gross Salam Receivables b) Deferred Salam Revenue c) Other Revenue and Expenses Related to Financing Transactions that are Amortized d) Provision for Salam Receivables Impairment
Net Istishna Receivables
a) Gross Istishna Receivables b) Deferred Istishna Revenue c) Other Revenue and Expenses Related to Financing Transactions that are Amortized d) Provision for Istishna Receivables Impairment
Net Other Sale and Purchase Financing Receivables
a) Gross Other Sale and Purchase Financing Receivables b) Deferred Other Sale and Purchase Financing Revenue c) Other Revenue and Expenses Related to Financing Transactions that are Amortized d) Provision for Other Sale and Purchase Financing Receivables Impairment b. Net Investment Financing Receivables
Net Mudharabah Investment Financing Receivables
a) Net Mudharabah Investment Financing Principal Receivables

Gross Mudharabah Investment Financing Principal Receivables
Deferred Mudharabah Investment Financing Revenue
Other Revenue and Expenses Related to Financing Transactions that are Amortized
Provision for Mudharabah Investment Financing Principal Receivables Impairment
b) Net Mudharabah Investment Financing Profit Receivables
Gross Mudharabah Investment Financing Profit Receivables
Deferred Mudharabah Investment Financing Profit Revenue
Other Revenue and Expenses Related to Financing Transactions that are Amortized
Provision for Mudharabah Investment Financing Profit Receivables Impairment

Net Musyarakah Investment Financing Receivables
a) Net Musyarakah Investment Financing Principal Receivables

Gross Musyarakah Investment Financing Principal Receivables
Deferred Musyarakah Investment Financing Revenue
Other Revenue and Expenses Related to Financing Transactions that are Amortized
Provision for Musyarakah Investment Financing Principal Receivables Impairment
b) Net Musyarakah Investment Financing Profit Receivables
Gross Musyarakah Investment Financing Profit Receivables
Deferred Musyarakah Investment Financing Profit Revenue
Other Revenue and Expenses Related to Financing Transactions that are Amortized
Provision for Musyarakah Investment Financing Profit Receivables Impairment

Net Mudharabah Musytarakah Investment Financing Receivables
a) Net Mudharabah Musytarakah Investment Financing Principal Receivables

Gross Mudharabah Musytarakah Investment Financing Principal Receivables
Deferred Mudharabah Musytarakah Investment Financing Revenue
Other Revenue and Expenses Related to Financing Transactions that are Amortized
Provision for Mudharabah Musytarakah Investment Financing Principal Receivables Impairment
b) Net Mudharabah Musytarakah Investment Financing Profit Receivables
Gross Mudharabah Musytarakah Investment Financing Profit Receivables
Deferred Mudharabah Musytarakah Investment Financing Profit Revenue
Other Revenue and Expenses Related to Financing Transactions that are Amortized
Provision for Mudharabah Musytarakah Investment Financing Profit Receivables Impairment

Net Musyarakah Mutanaqishoh Investment Financing Receivables
a) Net Musyarakah Mutanaqishoh Investment Financing Principal Receivables

Gross Musyarakah Mutanaqishoh Investment Financing Principal Receivables
Deferred Musyarakah Mutanaqishoh Investment Financing Revenue
Other Revenue and Expenses Related to Financing Transactions that are Amortized
Provision for Musyarakah Mutanaqishoh Investment Financing Principal Receivables Impairment
b) Net Musyarakah Mutanaqishoh Investment Financing Profit Receivables
Gross Musyarakah Mutanaqishoh Investment Financing Profit Receivables
Deferred Musyarakah Mutanaqishoh Investment Financing Profit Revenue
Other Revenue and Expenses Related to Financing Transactions that are Amortized
Provision for Musyarakah Mutanaqishoh Investment Financing Profit Receivables Impairment

Net Investment Financing with Other Contracts Receivables
a) Net Investment Financing Principal Receivables with Other Contracts

Gross Investment Financing Principal Receivables with Other Contracts
Deferred Investment Financing Revenue with Other Contracts
Other Revenue and Expenses Related to Financing Transactions that are Amortized
Provision for Investment Financing Principal Receivables with Other Contracts Impairment
b) Net Investment Financing Profit Receivables with Other Contracts
Gross Investment Financing Profit Receivables with Other Contracts
Deferred Investment Financing Profit Revenue with Other Contracts
Other Revenue and Expenses Related to Financing Transactions that are Amortized
Provision for Investment Financing Profit Receivables with Other Contracts Impairment
c. Net Service Financing Receivables

Net IMBT Service Financing Receivables
a) Gross IMBT Financing b) Deferred IMBT Service Financing Revenue c) Other Revenue and Expenses Related to Financing Transactions that are Amortized d) Provision for IMBT Financing Receivables Impairment
Net Qardh Service Financing Receivables
a) Gross Qardh Financing b) Deferred Qardh Service Financing Revenue c) Other Revenue and Expenses Related to Financing Transactions that are Amortized d) Provision for Qardh Financing Receivables Impairment
Net Service Financing Receivables with Other Contracts
a) Gross Service Financing with Other Contracts b) Deferred Service Financing Revenue with Other Contracts c) Other Revenue and Expenses Related to Financing Transactions that are Amortized d) Provision for Service Financing Receivables with Other Contracts Impairment
Ijarah Service Receivables
a) Gross Ijarah Service Financing b) Deferred Ijarah Service Revenue c) Other Revenue and Expenses Related to Financing Transactions that are Amortized d) Provision for Ijarah Service Financing Receivables Impairment

Equity Participation
a. Equity Participation in Islamic Banks b. Equity Participation in Islamic Financial Services Sector Companies
c. Equity Participation in Non-Financial Services Sector Companies
Investments in Shariah Securities
Net Assets Used for Financing Business Activities
a. Assets Used for Financing Business Activities b. Accumulated Depreciation of Assets Used for Financing Business Activities
Net Fixed Assets and Inventories
a. Fixed Assets and Inventories b. Accumulated Depreciation of Fixed Assets and Inventories
Deferred Tax Assets
Other Assets
Total Assets

LIABILITIES AND EQUITY
No. Items Rp Foreign Currency Total

Current Liabilities
a. Mudharabah Contracts b. Mudharabah Musytarakah Contracts
c. Musyarakah Contracts
d. Qardh Contracts e. Other financing contracts f. Other current liabilities
Derivative Liabilities
Tax Payables
Received Financing
a. Received Financing from Domestic Sources

Received Financing from Islamic Banks
a) Mudharabah Contracts b) Mudharabah Musytarakah Contracts c) Musyarakah Contracts d) Ijarah Contracts e) Qardh Contracts f) Other financing contracts
Received Financing from Non-Banks
a) Mudharabah Contracts b) Mudharabah Musytarakah Contracts c) Musyarakah Contracts d) Ijarah Contracts e) Qardh Contracts f) Other financing contracts b. Received Financing from Foreign Sources
Received Financing from Islamic Banks
a) Mudharabah Contracts b) Mudharabah Musytarakah Contracts c) Musyarakah Contracts d) Ijarah Contracts e) Qardh Contracts f) Other financing contracts
Received Financing from Non-Banks
a) Mudharabah Contracts b) Mudharabah Musytarakah Contracts c) Musyarakah Contracts d) Ijarah Contracts e) Qardh Contracts f) Other financing contracts

Issued Shariah Securities
Deferred Tax Liabilities
Subordinated Loans (Qardh)
a. Domestic Subordinated Loans (Qardh) b. Foreign Subordinated Loans (Qardh)
Other Liabilities
Capital
a. Paid-in Capital / Working Capital

Authorized Capital
Unpaid Capital
b. Basic Deposits and Mandatory Deposits
Basic Deposits
Mandatory Deposits
c. Additional Paid-in Capital
Agio
Equity Securities Issuance Costs
Donated Capital
Other Additional Paid-in Capital
d. Disagio e. Capital Stock Acquired f. Difference in Transaction Value of Restructuring Related Entities

Reserves
a. General Reserves b. Specific Reserves
Retained Earnings (Losses)
Net Profit (Loss) After Tax
Other Equity Components
a. Balance of Other Equity Components

Gains (Losses) Due to Changes in Fixed Asset Revaluation Surplus
Gains (Losses) Due to Exchange Rate Differences from Translating Financial Reports into Foreign Currency
Gains (Losses) Due to Re-measurement of Available-for-Sale Financial Assets
Gains (Losses) Due to Effective Portion of Financial Hedging Instruments in Cash Flow Hedging
Gains (Losses) on Other Equity Components in Accordance with Accounting Standards Principles
b. Other Comprehensive Gains (Losses) for the Current Period Total Liabilities and Equity

EXPLANATION OF FORM 1100 (ISLAMIC FINANCIAL POSITION REPORT)
Form 1100 (Islamic Financial Position Report) contains the financial position report of the reporting Islamic Company, providing detailed explanations of asset positions and liability and equity positions.

ASSETS

Cash and Cash Equivalents
This item is detailed as follows:
a. Cash
This item is filled with the amount of currency in cash in the form of banknotes and coins issued by Bank Indonesia that are legal tender in Indonesia. Foreign banknotes and coins still in circulation belonging to the reporting Islamic Company are also included in the definition of cash. Commemorative coins and commemorative notes issued by Bank Indonesia are reported in the Other Assets item. b. Deposits at Domestic Islamic Banks This item is filled with all types of deposits of the reporting Islamic Company at banks in Indonesia, both in Rupiah and foreign currency. This item must not be offset with the bank item in the Liabilities items. This item is detailed as follows:

Wadiah Current Accounts
This item is filled with the amount of deposits of the reporting Islamic Company in the form of Wadiah current accounts at general banks in Indonesia.
Other Deposits
This item is filled with the amount of deposits of the reporting Islamic Company other than current accounts, including in the form of savings, time deposits, deposit certificates, deposit on call, and other similar deposits at Islamic general banks and/or Islamic microfinance banks in Indonesia.

c. Deposits at Foreign Islamic Banks
This item is filled with all types of deposits of the reporting Islamic Company at banks outside the country.
This item is detailed as follows:

Current Accounts
This item is filled with deposits of the reporting Islamic Company in the form of current accounts at Islamic banks outside the country.
Other Deposits
This item is filled with deposits of the reporting Islamic Company in the form of savings, time deposits, deposit certificates, deposit on call, and other similar deposits at Islamic banks outside the country.

Derivative Asset Receivables
This item is filled with all asset receivables that are potential profits arising from the positive difference between the contract value and the fair value of a derivative transaction on the reporting date. These derivative transactions are only for hedging activities. This item must be detailed in Form 3010 (List of Details of Derivative Assets for Hedging).
Net Financing Receivables
This item is filled with the amount of financing receivables originating from the main activities of the reporting Islamic Company, including sale and purchase financing, investment financing, and service financing, recorded at net value. This item is detailed as follows:
a. Net Sale and Purchase Financing Receivables This item is filled with the amount of sale and purchase financing receivables, including Murabahah, Salam, Istishna, and other sale and purchase receivables, recorded at net value. This item is detailed as follows:

Net Murabahah Receivables
This item is filled with the value of sale and purchase financing receivables with Murabahah contracts after being reduced by deferred Murabahah revenue and reduced by the provision for financing receivables impairment. a) Gross Murabahah Receivables This item is filled with the amount of sale and purchase financing receivables with Murabahah contracts equal to acquisition cost plus agreed profit. b) Deferred Murabahah Revenue This item is filled with the amount of revenue that has been agreed upon with consumers but has not yet been recognized by the reporting Islamic Company. c) Other Revenue and Expenses Related to Financing Transactions that are Amortized This item is filled with other revenue and expenses related to financing transactions that are amortized by the reporting Islamic Company for Murabahah Receivables. d) Provision for Murabahah Receivables Impairment This item is filled with the provision for Murabahah receivables impairment as regulated in the OJK Regulation governing the conduct of Islamic financing business.
Net Salam Receivables
This item is filled with the value of sale and purchase financing receivables with Salam contracts after being reduced by the provision for financing receivables impairment. This item is detailed as follows:
a) Gross Salam Receivables
This item is filled with the amount of sale and purchase financing receivables with Salam contracts. b) Deferred Salam Revenue This item is filled with the amount of revenue that has been agreed upon with consumers but has not yet been recognized by the reporting Islamic Company. c) Other Revenue and Expenses Related to Financing Transactions that are Amortized This item is filled with other revenue and expenses related to financing transactions that are amortized by the reporting Islamic Company for Salam Receivables. d) Provision for Salam Receivables Impairment This item is filled with the provision for Salam receivables impairment as regulated in the OJK Regulation governing the conduct of Islamic financing business.
Net Istishna Receivables
This item is filled with the value of sale and purchase financing receivables with Istishna contracts after being reduced by the provision for financing receivables impairment. This item is detailed as follows:
a) Gross Istishna Receivables
This item is filled with the amount of sale and purchase financing receivables with Istishna contracts. b) Deferred Istishna Revenue This item is filled with the amount of revenue that has been agreed upon with consumers but has not yet been recognized by the reporting Islamic Company. c) Other Revenue and Expenses Related to Financing Transactions that are Amortized This item is filled with other revenue and expenses related to financing transactions that are amortized by the reporting Islamic Company for Istishna Receivables. d) Provision for Istishna Receivables Impairment This item is filled with the provision for Istishna receivables impairment as regulated in the OJK Regulation governing the conduct of Islamic financing business.
Net Other Sale and Purchase Financing Receivables
This item is filled with the value of sale and purchase financing receivables with sale and purchase contracts other than Murabahah, Salam, and Istishna, after being reduced by the provision for financing receivables impairment. This item is detailed as follows:
a) Gross Other Sale and Purchase Financing Receivables This item is filled with the amount of sale and purchase financing receivables with sale and purchase contracts other than Murabahah, Salam, and Istishna. b) Deferred Other Sale and Purchase Financing Revenue This item is filled with the amount of revenue that has been agreed upon with consumers but has not yet been recognized by the reporting Islamic Company. c) Other Revenue and Expenses Related to Financing Transactions that are Amortized This item is filled with other revenue and expenses related to financing transactions that are amortized by the reporting Islamic Company for Other Sale and Purchase Financing Receivables. d) Provision for Other Sale and Purchase Financing Receivables Impairment This item is filled with the provision for Other Sale and Purchase Financing Receivables Impairment as regulated in the OJK Regulation governing the conduct of Islamic financing business.

b. Net Investment Financing Receivables
This item is filled with the amount of investment financing receivables, including Mudharabah, Musyarakah, Mudharabah Musytarakah, Musyarakah Mutanaqishoh, and other investment financing receivables, recorded at net value. This item is detailed as follows:

Net Mudharabah Investment Financing Receivables
This item is filled with the amount of investment financing receivables with Mudharabah contracts, including financing principal receivables and profit-sharing receivables, recorded at net value. This item is detailed as follows:
a) Net Mudharabah Investment Financing Principal Receivables This item is filled with the amount of Mudharabah investment financing principal receivables after being reduced by the provision for financing receivable write-offs. This item is detailed as follows:

Gross Mudharabah Investment Financing Principal Receivables
This item is filled with the amount of Mudharabah investment financing principal receivables. This includes investment financing that has not yet matured.
Deferred Mudharabah Investment Financing Income
This item is filled with the amount of income agreed upon with consumers but not yet recognized by the reporting Sharia Company.
Amortized Other Income and Expenses Related to Financing Transactions
This item is filled with other income and expenses related to financing transactions amortized by the reporting Sharia Company for Mudharabah investment financing receivables.
Provision for Mudharabah Investment Financing Principal Receivables
This item is filled with the provision for write-off of Mudharabah investment financing principal receivables as regulated in the OJK Regulation governing the conduct of Sharia financing business.

b) Net Mudharabah Investment Financing Profit-Sharing Receivables This item is filled with the amount of Mudharabah investment financing profit-sharing receivables after being reduced by the provision for financing receivable write-offs. This item is detailed as follows:

Gross Mudharabah Investment Financing Profit-Sharing Receivables
This item is filled with the amount of Mudharabah investment financing profit-sharing receivables.
Deferred Mudharabah Investment Financing Profit-Sharing Income
This item is filled with the amount of income agreed upon with consumers but not yet recognized by the reporting Sharia Company.
Amortized Other Income and Expenses Related to Financing Transactions
This item is filled with other income and expenses related to financing transactions amortized by the reporting Sharia Company for Mudharabah investment financing profit-sharing receivables.
Provision for Mudharabah Investment Financing Profit-Sharing Receivables
This item is filled with the provision for write-off of Mudharabah investment financing profit-sharing receivables as regulated in the OJK Regulation governing the conduct of Sharia financing business.

Net Musyarakah Investment Financing Receivables
This item is filled with the amount of investment financing receivables with Musyarakah contracts, including financing principal receivables and profit-sharing receivables, recorded at net value. This item is detailed as follows:
a) Net Musyarakah Investment Financing Principal Receivables This item is filled with the amount of Musyarakah investment financing principal receivables after being reduced by the provision for financing receivable write-offs. This item is detailed as follows:

Gross Musyarakah Investment Financing Principal Receivables
This item is filled with the amount of Musyarakah investment financing principal receivables. This includes investment financing that has not yet matured.
Deferred Musyarakah Investment Financing Income
This item is filled with the amount of income agreed upon with consumers but not yet recognized by the reporting Sharia Company.
Amortized Other Income and Expenses Related to Financing Transactions
This item is filled with other income and expenses related to financing transactions amortized by the reporting Sharia Company for Musyarakah investment financing principal receivables.
Provision for Musyarakah Investment Financing Principal Receivables
This item is filled with the provision for write-off of Musyarakah investment financing principal receivables as regulated in the OJK Regulation governing the conduct of Sharia financing business.

b) Net Musyarakah Investment Financing Profit-Sharing Receivables This item is filled with the amount of Musyarakah investment financing profit-sharing receivables after being reduced by the provision for financing receivable write-offs. This item is detailed as follows:

Gross Musyarakah Investment Financing Profit-Sharing Receivables
This item is filled with the amount of Musyarakah investment financing profit-sharing receivables.
Deferred Musyarakah Investment Financing Profit-Sharing Income
This item is filled with the amount of income agreed upon with consumers but not yet recognized by the reporting Sharia Company.
Amortized Other Income and Expenses Related to Financing Transactions
This item is filled with other income and expenses related to financing transactions amortized by the reporting Sharia Company for Musyarakah investment financing profit-sharing receivables.
Provision for Musyarakah Investment Financing Profit-Sharing Receivables
This item is filled with the provision for write-off of Musyarakah investment financing profit-sharing receivables as regulated in the OJK Regulation governing the conduct of Sharia financing business.

Net Mudharabah Musytarakah Investment Financing Receivables
This item is filled with the amount of investment financing receivables with Mudharabah Musytarakah contracts, including financing principal receivables and profit-sharing receivables, recorded at net value. This item is detailed as follows:
a) Net Mudharabah Musytarakah Investment Financing Principal Receivables This item is filled with the amount of Mudharabah Musytarakah investment financing principal receivables after being reduced by the provision for financing receivable write-offs. This item is detailed as follows:

Gross Mudharabah Musytarakah Investment Financing Principal Receivables
This item is filled with the amount of Mudharabah Musytarakah investment financing principal receivables. This includes investment financing that has not yet matured.
Deferred Mudharabah Musytarakah Investment Financing Income
This item is filled with the amount of income agreed upon with consumers but not yet recognized by the reporting Sharia Company.
Amortized Other Income and Expenses Related to Financing Transactions
This item is filled with other income and expenses related to financing transactions amortized by the reporting Sharia Company for Mudharabah Musytarakah investment financing receivables.
Provision for Mudharabah Musytarakah Investment Financing Principal Receivables
This item is filled with the provision for write-off of Mudharabah Musytarakah investment financing principal receivables as regulated in the OJK Regulation governing the conduct of Sharia financing business.

b) Net Mudharabah Musytarakah Investment Financing Profit-Sharing Receivables This item is filled with the amount of Mudharabah Musytarakah investment financing profit-sharing receivables after being reduced by the provision for financing receivable write-offs. This item is detailed as follows:

Gross Mudharabah Musytarakah Investment Financing Profit-Sharing Receivables
This item is filled with the amount of Mudharabah Musytarakah investment financing profit-sharing receivables.
Deferred Mudharabah Musytarakah Investment Financing Profit-Sharing Income
This item is filled with the amount of income agreed upon with consumers but not yet recognized by the reporting Sharia Company.
Amortized Other Income and Expenses Related to Financing Transactions
This item is filled with other income and expenses related to financing transactions amortized by the reporting Sharia Company for Mudharabah Musytarakah investment financing profit-sharing receivables.
Provision for Mudharabah Musytarakah Investment Financing Profit-Sharing Receivables
This item is filled with the provision for write-off of Mudharabah Musytarakah investment financing profit-sharing receivables as regulated in the OJK Regulation governing the conduct of Sharia financing business.

Net Musyarakah Mutanaqishoh Investment Financing Receivables
This item is filled with the amount of investment financing receivables with Musyarakah Mutanaqishoh contracts, including financing principal receivables and profit-sharing receivables, recorded at net value. This item is detailed as follows:
a) Net Musyarakah Mutanaqishoh Investment Financing Principal Receivables This item is filled with the amount of Musyarakah Mutanaqishoh investment financing principal receivables after being reduced by the provision for financing receivable write-offs. This item is detailed as follows:

Gross Musyarakah Mutanaqishoh Investment Financing Principal Receivables
This item is filled with the amount of Musyarakah Mutanaqishoh investment financing principal receivables. This includes investment financing that has not yet matured.
Deferred Musyarakah Mutanaqishoh Investment Financing Income
This item is filled with the amount of income agreed upon with consumers but not yet recognized by the reporting Sharia Company.
Amortized Other Income and Expenses Related to Financing Transactions
This item is filled with other income and expenses related to financing transactions amortized by the reporting Sharia Company for Musyarakah Mutanaqishoh investment financing receivables.
Provision for Musyarakah Mutanaqishoh Investment Financing Principal Receivables
This item is filled with the provision for write-off of Musyarakah Mutanaqishoh investment financing principal receivables as regulated in the OJK Regulation governing the conduct of Sharia financing business.

b) Net Musyarakah Mutanaqishoh Investment Financing Profit-Sharing Receivables This item is filled with the amount of Musyarakah Mutanaqishoh investment financing profit-sharing receivables after being reduced by the provision for financing receivable write-offs. This item is detailed as follows:

Gross Musyarakah Mutanaqishoh Investment Financing Profit-Sharing Receivables
This item is filled with the amount of Musyarakah Mutanaqishoh investment financing profit-sharing receivables.
Deferred Musyarakah Mutanaqishoh Investment Financing Profit-Sharing Income
This item is filled with the amount of income agreed upon with consumers but not yet recognized by the reporting Sharia Company.
Amortized Other Income and Expenses Related to Financing Transactions
This item is filled with other income and expenses related to financing transactions amortized by the reporting Sharia Company for Musyarakah Mutanaqishoh investment financing receivables.
Provision for Musyarakah Mutanaqishoh Investment Financing Profit-Sharing Receivables
This item is filled with the provision for write-off of Musyarakah Mutanaqishoh investment financing profit-sharing receivables as regulated in the OJK Regulation governing the conduct of Sharia financing business.

Net Investment Financing Receivables with Other Contracts
This item is filled with the amount of investment financing receivables with contracts other than Mudharabah, Musyarakah, Mudharabah Musytarakah, and Musyarakah Mutanaqishoh, including financing principal receivables and profit-sharing receivables, recorded at net value. This item is detailed as follows:
a) Net Investment Financing Principal Receivables with Other Contracts This item is filled with the amount of investment financing principal receivables with other contracts after being reduced by the provision for financing receivable write-offs. This item is detailed as follows:

Gross Investment Financing Principal Receivables with Other Contracts
This item is filled with the amount of investment financing principal receivables with other contracts. This includes investment financing that has not yet matured.
Deferred Investment Financing Income with Other Contracts
This item is filled with the amount of income agreed upon with consumers but not yet recognized by the reporting Sharia Company.
Amortized Other Income and Expenses Related to Financing Transactions
This item is filled with other income and expenses related to financing transactions amortized by the reporting Sharia Company for investment financing receivables with other contracts.
Provision for Investment Financing Principal Receivables with Other Contracts
This item is filled with the provision for write-off of investment financing principal receivables with other contracts as regulated in the OJK Regulation governing the conduct of Sharia financing business.

b) Net Investment Financing Profit-Sharing Receivables with Other Contracts This item is filled with the amount of investment financing profit-sharing receivables with other contracts after being reduced by the provision for financing receivable write-offs. This item is detailed as follows:

Gross Investment Financing Profit-Sharing Receivables with Other Contracts
This item is filled with the amount of investment financing profit-sharing receivables with other contracts.
Deferred Investment Financing Profit-Sharing Income with Other Contracts
This item is filled with the amount of income agreed upon with consumers but not yet recognized by the reporting Sharia Company.
Amortized Other Income and Expenses Related to Financing Transactions
This item is filled with other income and expenses related to financing transactions amortized by the reporting Sharia Company for investment financing profit-sharing receivables with other contracts.
Provision for Investment Financing Profit-Sharing Receivables with Other Contracts
This item is filled with the provision for write-off of investment financing profit-sharing receivables with other contracts as regulated in the OJK Regulation governing the conduct of Sharia financing business.

c. Net Service Financing Receivables
This item is filled with the amount of service financing receivables, including Ijarah Muntahiyah Bit Tamlik (IMBT) contracts, Qardh, other investment financing receivables, and Ijarah contracts, recorded at net value. This item is detailed as follows:

Net IMBT Service Financing Receivables
This item is filled with the value of service financing receivables with IMBT contracts after being reduced by the provision for financing receivable write-offs. This item is detailed as follows:
a) Gross IMBT Financing
This item is filled with the amount of service financing receivables with IMBT contracts. b) Deferred IMBT Service Financing Income This item is filled with the amount of income agreed upon with consumers but not yet recognized by the reporting Sharia Company. c) Amortized Other Income and Expenses Related to Financing Transactions This item is filled with other income and expenses related to financing transactions amortized by the reporting Sharia Company for IMBT Receivables. d) Provision for IMBT Financing Receivables This item is filled with the provision for write-off of IMBT receivables as regulated in the OJK Regulation governing the conduct of Sharia financing business.
Net Qardh Service Financing Receivables
This item is filled with the value of service financing receivables with Qardh contracts after being reduced by the provision for financing receivable write-offs. This item is detailed as follows:
a) Gross Qardh Financing
This item is filled with the amount of service financing receivables with Qardh contracts. b) Deferred Qardh Service Financing Income This item is filled with the amount of income agreed upon with consumers but not yet recognized by the reporting Sharia Company. c) Amortized Other Income and Expenses Related to Financing Transactions This item is filled with other income and expenses related to financing transactions amortized by the reporting Sharia Financing Company for Qardh Receivables. d) Provision for Qardh Financing Receivables This item is filled with the provision for write-off of Qardh receivables as regulated in the OJK Regulation governing the conduct of Sharia financing business.
Net Service Financing Receivables with Other Contracts
This item is filled with the value of service financing receivables with contracts other than IMBT, Qardh, and Ijarah after being reduced by the provision for financing receivable write-offs. This item is detailed as follows:
a) Gross Service Receivables with Other Contracts This item is filled with the amount of service financing receivables with other contracts. b) Deferred Service Receivables Income with Other Contracts This item is filled with the amount of income agreed upon with consumers but not yet recognized by the reporting Sharia Company. c) Amortized Other Income and Expenses Related to Financing Transactions This item is filled with other income and expenses related to financing transactions amortized by the reporting Sharia Company for Service Receivables with Other Contracts. d) Provision for Service Financing Receivables with Other Contracts This item is filled with the provision for write-off of service financing receivables with other contracts as regulated in the OJK Regulation governing the conduct of Sharia financing business.
Ijarah Service Receivables
This item is filled with the value of service financing receivables with Ijarah contracts after being reduced by the provision for financing receivable write-offs. This item is detailed as follows:
a) Gross Ijarah Service Receivables
This item is filled with the amount of service financing receivables with Ijarah contracts. b) Deferred Ijarah Service Receivables Income This item is filled with the amount of income agreed upon with consumers but not yet recognized by the reporting Sharia Company. c) Amortized Other Income and Expenses Related to Financing Transactions This item is filled with other income and expenses related to financing transactions amortized by the reporting Sharia Company for Ijarah Receivables. d) Provision for Ijarah Service Financing Receivables This item is filled with the provision for write-off of receivables with Other Contracts as regulated in the OJK Regulation governing the conduct of Sharia financing business.

These Financing Receivables items must be detailed in Form (2100 Financing Details).

Capital Participation
This item is filled with the amount of capital participation in the form of shares of the reporting Sharia Financing Company in companies in the financial services sector and companies in the non-financial services sector, other than companies in the context of financing restructuring, both in Rupiah and foreign currency at banks. Shares held as part of participation are not for trading. Capital participation consists of:
a. Capital Participation in Sharia Banks
This item is filled with the amount of capital participation of the reporting Financing Company in banks. Banks are as referred to in the applicable banking legislation. b. Capital Participation in Financial Services Sector Companies This item is filled with the amount of capital participation of the reporting Sharia Financing Company in companies in the financial sector other than banks. Included in this sub-item are Financing Companies, Venture Capital Companies, Guarantee Companies, Insurance Companies, Pension Funds, and Securities Companies.
c. Capital Participation in Non-Financial Services Sector Companies
This item is filled with the amount of capital participation of the reporting Financing Company in companies outside the financial sector.

This item must be detailed in Form 2300 (List of Capital Participation Details).

Investments in Sharia Securities
This item covers all investments of the reporting Sharia Company in Sharia securities, other than participation in the form of shares. The value of these securities is presented in accordance with applicable accounting standards. This item must be detailed in Form 2200 (List of Owned Securities Details).
Net Assets Used for Financing Business Activities
This item is detailed as follows:
a. Assets Used for Financing Business Activities This sub-item covers the value of Ijarah assets or other assets used for financing business activities. Assets used for financing business activities are recognized upon acquisition at acquisition cost. b. Accumulated Depreciation of Assets Used for Financing Business Activities This sub-item covers the amount of depreciation on assets used for financing business activities up to the reporting date.
Net Fixed Assets and Inventory
This item is detailed as follows:
a. Fixed Assets and Inventory
This item covers fixed assets and inventory owned by the reporting Sharia Company. b. Accumulated Depreciation of Fixed Assets and Inventory This item covers the accumulated depreciation of fixed assets and inventory up to the reporting date.
Deferred Tax Assets
This item covers the amount of deferred tax assets recognized by the reporting Sharia Company at the end of the reporting period, measured at the applicable tax rate against all deductible temporary differences and/or fiscal loss balances, to the extent that it is probable that they can be utilized to reduce fiscal profit in the future. This item is presented in the financial position report based on offsetting with deferred tax liability items.
Miscellaneous Assets
This item covers asset balances that cannot be included or classified into items 1 through 9 above, including prepaid expenses. This item must be detailed in Form 2490 (Miscellaneous Assets Details).

LIABILITIES AND EQUITY

Current Liabilities
This item covers the short-term liabilities of the reporting Sharia Company to third parties with a term of not more than 30 (thirty) days. Included in this item are liabilities related to employee pension programs and insurance premiums of the reporting Sharia Company. This item is detailed as follows:
a. Mudharabah Contracts
This item covers current liabilities of the reporting Sharia Company with Mudharabah contracts. b. Mudharabah Musyarakah Contracts This item covers current liabilities of the reporting Sharia Company with Mudharabah Musytarakah contracts.
c. Musyarakah Contracts
This item covers current liabilities of the reporting Sharia Company with Musyarakah contracts. d. Qardh Contracts This item covers current liabilities of the reporting Sharia Company with Qardh contracts. e. Other Financing Contracts This item covers current liabilities of the reporting Sharia Company with other financing contracts, other than Mudharabah, Mudharabah Musytarakah, Musyarakah, and Qardh. f. Other Current Liabilities This item covers current liabilities of the reporting Sharia Company other than those in letters a, b, c, d, and e.
Derivative Liabilities
This item covers all liabilities that are potential losses arising from the difference between the contract value and the fair value of a derivative transaction on the reporting date. These derivative liabilities are only for hedging activities. This item must be detailed in Form 3010 (Hedging Derivative Instruments Details).
Tax Payables
This item covers all tax liabilities of the reporting Sharia Company that have not been paid in relation to applicable tax regulations in Indonesia.
Received Funding
This item covers funding received by the reporting Sharia Company in Rupiah or foreign currency from domestic or foreign sources. This item is detailed as follows:
a. Received Funding from Domestic Sources
This item covers funding received by the reporting Sharia Company in Rupiah or foreign currency from domestic sources or residents.

Received Funding from Banks
This item covers funding received by the reporting Sharia Company in Rupiah or foreign currency from banks conducting operational activities in Indonesia. This sub-item must not be offset with the bank item in the Asset items. This item is detailed as follows:
a) Mudharabah Contracts

This position is filled with funding received by the reporting Sharia Company under the mudharabah contract scheme. b) Mudharabah Musytarakah Contract This position is filled with funding received by the reporting Sharia Company under the mudharabah musytarakah contract scheme. c) Musyarakah Contract This position is filled with funding received by the reporting Sharia Company under the musyarakah contract scheme. d) Ijarah Contract This position is filled with funding received by the reporting Sharia Company under the ijarah contract scheme. e) Qardh Contract This position is filled with funding received by the reporting Sharia Company under the qardh contract scheme. f) Other Financing Contracts This position is filled with funding received by the reporting Sharia Company under contract schemes other than points i to vi.
2) Funding Received from Non-Banks
This position covers funding received by the reporting Sharia Company in rupiah or foreign currency from non-bank companies conducting operational activities in Indonesia. b. Funding Received from Abroad This position covers funding received by the reporting Sharia Company in rupiah or foreign currency from abroad or non-residents.

Funding Received from Sharia Banks
This position covers funding received by the reporting Sharia Company in rupiah or foreign currency from banks conducting operational activities outside Indonesia. This position is detailed:
a) Mudharabah Contract
This position is filled with funding received by the reporting Sharia Company under the mudharabah contract scheme. b) Mudharabah Musytarakah Contract This position is filled with funding received by the reporting Sharia Company under the mudharabah musytarakah contract scheme. c) Musyarakah Contract This position is filled with funding received by the reporting Sharia Company under the musyarakah contract scheme. d) Ijarah Contract This position is filled with funding received by the reporting Sharia Company under the ijarah contract scheme. e) Qardh Contract This position is filled with funding received by the reporting Sharia Company under the qardh contract scheme. f) Other Financing Contracts This position is filled with funding received by the reporting Sharia Company under contract schemes other than points i to vi.
Funding Received from Non-Banks
This position covers funding received by the reporting Sharia Company in rupiah or foreign currency from non-bank financial services conducting operational activities outside Indonesia.

This position is detailed:
a) Mudharabah Contract
This position is filled with funding received by the reporting Sharia Company under the mudharabah contract scheme. b) Mudharabah Musytarakah Contract This position is filled with funding received by the reporting Sharia Company under the mudharabah musytarakah contract scheme. c) Musyarakah Contract This position is filled with funding received by the reporting Sharia Company under the musyarakah contract scheme. d) Ijarah Contract This position is filled with funding received by the reporting Sharia Company under the ijarah contract scheme. e) Qardh Contract This position is filled with funding received by the reporting Sharia Company under the qardh contract scheme. f) Other Financing Contracts This position is filled with funding received by the reporting Sharia Company under contract schemes other than points a to e.
3) Other Funding Received
This position covers funding received by the reporting Sharia Company in rupiah or foreign currency from third parties other than banks abroad or non-residents. These positions must be detailed in Form 2550 (List of Details of Received Funding).
5. Sharia Securities Issued
This position covers the value of all securities other than shares issued by the reporting Sharia Company domestically or abroad to obtain additional funds from the public. This position must be detailed in Form 2600 (List of Details of Issued Securities).
6. Deferred Tax Liabilities
This position covers the amount of deferred tax liabilities recognized by the reporting Sharia Company at the end of the reporting period, calculated using the applicable tax rate for all taxable temporary differences. This position is presented in the financial position statement based on compensation (offset) with the Deferred Tax Assets position.
7. Subordination Loans (Qardh)
This position covers funding received by the reporting Sharia Company with the following conditions:

with a minimum term of 5 (five) years
in the event of liquidation, the claim right applies last among all existing funding
stipulated in the form of a notarial deed agreement between the reporting Sharia Company and the funder.
This position is detailed:
a. Domestic Subordination Loans (Qardh)
This position covers subordination loans received by the reporting Sharia Company in rupiah or foreign currency from within the country or residents. b. Foreign Subordination Loans (Qardh) This position covers subordination loans received by the reporting Sharia Company in rupiah or foreign currency from abroad or non-residents.

Other Liabilities
This position covers other liability balances that cannot be included or classified into positions 1 to 6 above.

This position must be detailed in Form 2790 (List of Details of Other Liabilities).
9. Capital
a. Paid-in Capital/Working Capital

For Sharia Companies, the value included in this sub-position is the paid-in capital of the reporting Sharia Company fully paid by the shareholders of the reporting Sharia Company which is a limited liability company.
For UUS (Sharia Business Units), the value included in this sub-position is the working capital placed in the form of cash or cash equivalents from the parent company, evidenced by a board of directors' decision regarding the placement of working capital in the UUS.
b. Basic Deposits and Mandatory Deposits
This position is detailed:

Basic Deposits
This position covers the value of basic deposits that have been paid by members to the reporting Sharia Company which is a cooperative legal entity.
Mandatory Deposits
This position covers the value of mandatory deposits that have been paid by members to the reporting Sharia Company which is a cooperative legal entity.
c. Additional Paid-in Capital
Agio
This position covers the excess of capital deposits received by the reporting Sharia Company as a result of share prices exceeding their nominal value.
Equity Effect Issuance Costs
This position covers costs incurred by the reporting Sharia Company when issuing shares.
Gifted Capital
This position covers the value of gifted capital received by the Reporting Sharia Financing Company.
Other Additional Paid-in Capital
This position covers additional paid-in capital other than items 1) to 5) in accordance with applicable accounting standards. d. Disagio This position covers the shortfall of capital deposits as a result of share prices being lower than their nominal value. e. Capital Stock Obtained Again This position covers the amount of capital stock obtained again by the reporting Sharia Company. f. Difference in Transaction Value of Restructuring Entities under Common Control This position covers the difference between the transfer price and the book value of each restructuring transaction between entities under common control in accordance with applicable accounting standards.

Reserves
This position covers reserves formed in accordance with the articles of association and/or decisions of the owners/shareholders' meeting. These reserves can also be intended for UUS. In this context, it includes:
a. General Reserve
This position covers reserves formed from the allocation of retained earnings or net profit after tax. b. Purpose Reserve This position covers the portion of profit after tax allocated for specific purposes.
Retained Earnings (Losses)
This position covers the retained earnings (losses) (borne) by the reporting Sharia Company at the beginning of the reporting year period.
Net Profit (Loss) After Tax
This position covers the profit (loss) of the reporting Sharia Company during the accounting period, from the beginning of the year to the reporting date.
Other Equity Components
This position covers equity components of the reporting Sharia Company arising from comprehensive transactions.
This position is detailed:
a. Balance of Other Equity Components
This position is detailed:

Gains (Losses) Due to Changes in Fixed Asset Revaluation Surplus
This position covers the balance of gains (losses) due to changes in fixed asset revaluation surplus by the reporting Sharia Company at the beginning of the reporting year period.
Gains (Losses) Due to Exchange Rate Differences from Translating Financial Statements in Foreign Currency.
This position covers the balance of gains (losses) due to exchange rate differences from translating financial statements in foreign currency by the reporting Sharia Company at the beginning of the reporting year period.
Gains (Losses) Due to Re-measurement of Financial Assets Available for Sale
This position covers the balance of gains (losses) due to re-measurement of financial assets available for sale by the reporting Sharia Company at the beginning of the reporting year period.
Gains (Losses) Due to the Effective Portion of Hedge Financial Instruments in Cash Flow Hedges.
This position covers the balance of gains (losses) due to the effective portion of hedge financial instruments in cash flow hedges by the reporting Sharia Company at the beginning of the reporting year period.
Gains (Losses) on Other Equity Components in Accordance with Financial Accounting Standards Principles.
This position covers the balance of Gains (Losses) on other equity components in accordance with applicable accounting standards by the reporting Sharia Company at the beginning of the reporting year period. b. Other Comprehensive Income (Loss) for the Current Period This position covers Other Comprehensive Income (Loss) by the reporting Sharia Company during the accounting period, from the beginning of the year to the reporting date. The value of this position must be the same as the Other Comprehensive Income (Loss) position in the Statement of Profit or Loss and Other Comprehensive Income.

B. FORM 1110: ADMINISTRATIVE ACCOUNTS

FORM 1110 (ADMINISTRATIVE ACCOUNTS) FORMAT
Form 1110 (Administrative Accounts) is prepared in the following format:
No. Positions Rupiah Foreign Currency Total
1 Undrawn Funding Facilities a. Domestic

Sharia Banks
Sharia Non-Bank Financial Institutions
Others
b. Foreign
Sharia Banks
Sharia Non-Bank Financial Institutions
Others
2 Financing Facilities to Consumers Not Yet Drawn 3 Issuance of Sharia Compliant Payment Undertakings a. Domestic Payment Undertaking Funding b. Foreign Payment Undertaking Funding 4 Disbursement of Co-Financing with Third Party Portion a. Channeling Financing Activities with Wakalah Bil Ujrah Contract b. Syndication Financing Activities 5 Sharia Compliant Derivative Instruments for Hedging a. Spot b. Forward Agreement 6 Other Administrative Accounts a. Written-off Financing Receivables b. Successfully Collected Written-off Financing Receivables
c. Written-off Financing Receivables
d. Transferred Financing with Collection Management Total

EXPLANATION OF FORM 1110 ADMINISTRATIVE ACCOUNTS
Form 1110 (Administrative Accounts) contains transaction accounts that have not yet effectively caused changes in assets and liabilities, as well as some other important notes. Foreign currency administrative accounts are translated into rupiah using the mid-exchange rate of foreign currency issued by Bank Indonesia at the end of the reporting period. Administrative accounts are detailed:
Undrawn Funding Facilities
This account covers funding facilities obtained from domestic or foreign sources that are committed but have not yet been drawn by the reporting Sharia Company. This account is detailed:
a. Domestic

Sharia Banks
Sharia Non-Bank Financial Institutions
Others
b. Foreign
Sharia Banks
Sharia Non-Bank Financial Institutions
Others

Financing Facilities to Consumers Not Yet Drawn
This account covers financing facilities provided by the reporting Sharia Company to consumers that are committed but have not yet been drawn.
Issuance of Sharia Compliant Payment Undertakings
This account covers the nominal value of payment undertakings issued by the reporting Sharia Company as guarantees for debts to banks that are its creditors. This account is detailed:
a. Domestic Payment Undertaking Funding b. Foreign Payment Undertaking Funding
Disbursement of Co-Financing with Third Party Portion
This financing disbursement is carried out in the form of:
a. Channeling Financing Activities with Wakalah Bil Ujrah Contract

This position covers the total financing disbursed through the channeling financing mechanism using the Wakalah Bil Ujrah contract. This position covers funds for financing that are entirely sourced from fund providers (banks, secondary housing financing companies, and/or Sharia companies) and the risks arising from this activity are borne by the fund provider. The reporting Sharia Company in this case only acts as a manager and receives a fee or remuneration for the management of these funds. b. Syndication Financing Activities This position covers financing for an activity where the funding source is from more than one party. This sub-position covers the total Financing disbursed through the syndication financing mechanism that constitutes the portion of other parties. This position is detailed in Form 3020 (List of Details of Co-Financing Disbursement with Third Party Portion).
5. Sharia Compliant Derivative Instruments for Hedging
This account covers derivative assets owned by the Sharia Company in connection with Sharia hedging in accordance with the applicable fatwa of the National Sharia Council of the Indonesian Ulema Council, which is done for the principal of funding, margin, and/or payment term. This account is detailed:
a. Spot b. Forward Agreement
This position is detailed in Form 3010 (Details of Sharia Compliant Derivative Claims for Hedging).
6. Other Administrative Accounts
This account covers information on other administrative accounts other than items 1 to 5.
This account is detailed:

a. Written-off Financing Receivables
This account covers the value of financing receivables that have been written off by the reporting Sharia Company but have not yet been written off as uncollectible by the Company. b. Successfully Collected Written-off Financing Receivables This account covers the value of financing receivables that have been written off but have been successfully collected again by the Reporting Sharia Financing Company.
c. Written-off Financing Receivables
This account covers the value of financing receivables that have been written off as uncollectible by the Reporting Sharia Company. d. Transferred Financing with Collection Management This account covers the value of financing receivables that have been transferred through a sales mechanism followed by collection management by the reporting Sharia Company.

C. FORM 1200: STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME

FORM 1200 (STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME) FORMAT
Form 1200 (Statement of Profit or Loss and Other Comprehensive Income) is prepared in the following format:
Positions Rp Foreign Currency Total
I. REVENUE
Operational Revenue
a. Revenue from Financing Activities

Financing Sale Margin Revenue
a) Murabahah Margin Revenue b) Salam Margin Revenue c) Istishna Margin Revenue d) Margin Revenue with Other Sale Contracts
Investment Financing Profit Sharing Revenue
a) Mudharabah Profit Sharing Revenue b) Musyarakah Profit Sharing Revenue c) Mudharabah Musytarakah Profit Sharing Revenue d) Musyarakah Mutanaqisah Profit Sharing Revenue e) Profit Sharing Revenue from Other Investment Contracts
Service Financing Service Fee Revenue
a) Ijarah Service Fee Revenue b) IMBT Service Fee Revenue

Positions Rp Foreign Currency Total c) Hawalah Bil Ujrah Service Fee Revenue d) Wakalah Bil Ujrah Service Fee Revenue e) Kafalah Bil Ujrah Service Fee Revenue f) Ju'alah Service Fee Revenue g) Service Fee Revenue from Other Service Financing Contracts
4) Revenue from Channeling Financing Activities
b. Other Operational Revenue Related to Financing

Administrative Revenue
Provision Revenue
Compensation Revenue (Ta'widh)
Insurance Discount
Other Operational Revenue Related to Financing

Non-Operational Revenue
a. Service Fee/Current Account Service Revenue b. Other Non-Operational Revenue
II. EXPENSES
Operational Expenses
a. Margin/Profit Sharing/Service Fee Expenses

Margin/Profit Sharing/Service Fee Expenses for Mudharabah Contracts
Margin/Profit Sharing/Service Fee Expenses for Mudharabah Musytarakah Contracts
Margin/Profit Sharing/Service Fee Expenses for Musyarakah Contracts
Margin/Profit Sharing/Service Fee Expenses for Ijarah Contracts
Margin/Profit Sharing/Service Fee Expenses for Wakalah bil Ujrah Contracts for financing activities
Margin/Profit Sharing/Service Fee Expenses for Other Sharia Principle Financing Contracts
b. Swap Premium Expenses
c. Insurance Premium Expenses
d. Labor Expenses
Salary, Wages, and Allowance Expenses
Labor Development and Training Expenses
Other Labor Expenses
e. Marketing Expenses
Third-Party Incentive Expenses
Other Marketing Expenses
f. Provision/Depreciation Expenses
Doubtful Receivables Provision Expenses:
a) Doubtful Receivables Provision Expenses for Sale Financing b) Doubtful Receivables Provision Expenses for Investment Financing c) Doubtful Receivables Provision Expenses for Service Financing
Depreciation Expenses of Assets Used for Financing Business Activities (specifically for ijarah)
Depreciation Expenses of Fixed Assets and Inventories

Positions Rp Foreign Currency Total g. Rental Expenses h. Maintenance and Repair Expenses
i. Administrative and General Expenses
j. Other Operational Expenses
2. Non-Operational Expenses
III. PROFIT (LOSS) BEFORE TAX
IV. ESTIMATED INCOME TAX

Current Year Tax
Deferred Tax (Expense) Income
V. NET PROFIT (LOSS) AFTER TAX
VI. OTHER COMPREHENSIVE INCOME (LOSS)
Gains (Losses) Due to Changes in Fixed Asset Revaluation Surplus
Exchange Rate Differences from Translating Financial Statements in Foreign Currency
Gains (Losses) Due to Re-measurement of Financial Assets Available for Sale
Gains (Losses) Due to the Effective Portion of Hedge Financial Instruments in Cash Flow Hedges
Gains (Losses) on Other Equity Components in Accordance with Financial Accounting Standards Principles
VII. COMPREHENSIVE NET PROFIT (LOSS) FOR THE CURRENT YEAR
EXPLANATION OF FORM 1200 (STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME)
Form 1200 (Statement of Profit or Loss and Other Comprehensive Income) covers cumulative figures from the beginning of the reporting Sharia Company's fiscal year to the reporting date. The method of filling out the statement of profit or loss and other comprehensive income is detailed as follows:
I. REVENUE
Operational Revenue
This position covers all revenue from the main activities of the Sharia Company.
This position is detailed:
a. Revenue from Financing Activities
This position covers all margin revenue, profit sharing (nisbah), and service fees (ujroh) obtained by the Sharia Company from sale financing, investment financing, and service financing activities. This position is detailed:

Financing Sale Margin Revenue
a) Murabahah Margin Revenue
This position covers margin revenue that has been realized from sale financing activities with the murabahah contract. b) Salam Margin Revenue This position covers margin revenue that has been realized from sale financing activities with the salam contract. c) Istishna Margin Revenue This position covers margin revenue that has been realized from sale financing activities with the istishna contract. d) Margin Revenue with Other Sale Contracts This position covers margin revenue that has been realized from sale financing activities with other sale contracts based on Sharia principles approved by OJK.
Investment Financing Profit Sharing Revenue
a) Mudharabah Profit Sharing Revenue
This position covers profit sharing revenue (nisbah) from investment financing activities with the mudharabah contract. b) Musyarakah Profit Sharing Revenue This position covers profit sharing revenue (nisbah) from investment financing activities with the musyarakah contract. c) Mudharabah Musytarakah Profit Sharing Revenue This position covers profit sharing revenue (nisbah) from investment financing activities with the mudharabah musytarakah contract. d) Musyarakah Mutanaqishoh Profit Sharing Revenue This position covers profit sharing revenue (nisbah) from investment financing activities with the musyarakah mutanaqishoh contract. e) Profit Sharing Revenue from Other Investment Contracts. This position covers profit sharing revenue (nisbah) from investment financing activities with other investment contracts based on Sharia principles approved by OJK.
Service Financing Service Fee Revenue
a) Ijarah Service Fee Revenue
This position covers service fee revenue (ujrah) from service financing activities with the ijarah contract. Ijarah Revenue is presented net after deducting related expenses, such as depreciation expenses, maintenance and repair expenses, and others.

b) IMBT Service Fee Revenue
This position covers service fee revenue (ujrah) from service financing activities with the IMBT contract. c) Hawalah Bil Ujrah Service Fee Revenue This position covers service fee revenue (ujrah) from service financing activities with the hawalah or hawalah bil ujrah contract. d) Wakalah Bil Ujrah Service Fee Revenue This position covers service fee revenue (ujrah) from service financing activities with the wakalah bil ujrah contract. e) Kafalah Bil Ujrah Service Fee Revenue This position covers service fee revenue (ujrah) from service financing activities with the kafalah or kafalah bil ujrah contract. f) Ju'alah Service Fee Revenue This position covers service fee revenue (ujrah) from service financing activities with the ju'alah contract. g) Service Fee Revenue from Other Service Financing Contracts This position covers service fee revenue (ujrah) from service financing activities with other service financing contracts based on Sharia principles approved by OJK.
4) Channeling Financing Activities Revenue
This position covers the fee amount obtained from the management of funds originating from the counterparty of the Sharia Financing Company's channeling, where the risks arising from this activity are borne by the fund owner. b. Other Operational Revenue Related to Financing This position covers Other Operational Revenue Related to the reporting Sharia Financing Company's business activities, including administrative revenue,

provision income, penalty income, and other operational income related to the business activities of other reporting Financing Companies.

Administrative Income
This item covers costs charged to Consumers for the use of financing facilities from the Sharia Company.
Provision Income
This item covers provision costs charged to Consumers.
Compensation Income (Ta’widh)
This item covers compensation for costs incurred by the company charged to Consumers in the debt collection process.
Insurance Discount
This item covers income obtained by the Sharia Company in the form of insurance discounts obtained in the context of Sharia financing disbursement.
Other Operational Income Related to Financing
This item covers other operational income received by the Sharia Company other than in items 1) through 4) above.
Included within this are activities marketing Sharia financial products, including Sharia mutual funds, Sharia insurance, or other products related to Sharia financial service activities.

Non-Operational Income
This item covers income from activities other than the main activities of the reporting Sharia Company.

a. Fee/Current Account Income
This item covers fee or profit-sharing (nisbah) income in Rupiah and foreign currency from placements made by the reporting Sharia Company in the form of current assets, such as current accounts, savings, and deposits at Sharia banks.

b. Other Non-Operational Income
This item covers non-operational income other than ujrah and current account income.

II. EXPENSES

Operational Expenses
This item covers expenses arising from the operational activities of the reporting Sharia Company.

a. Margin/Profit-Sharing/Fee Expenses

Margin/Profit-Sharing/Fee Expenses for Mudharabah Contracts
This item covers expenses for profit-sharing (nisbah) from funding received from partners (shahibul maal) using the mudharabah contract.
Margin/Profit-Sharing/Fee Expenses for Mudharabah Musytarakah Contracts
This item covers expenses for profit-sharing (nisbah) from funding received from partners (shahibul maal) using the mudharabah musytarakah contract.
Margin/Profit-Sharing/Fee Expenses for Musyarakah Contracts
This item covers expenses for profit-sharing (nisbah) from funding received from partners (shahibul maal) using the musyarakah contract.
Margin/Profit-Sharing/Fee Expenses for Ijarah Contracts
This item covers expenses for fee (ujrah) from funding received using the ijarah contract. This includes fee (ujrah) for the issuance of ijarah sukuk.
Margin/Profit-Sharing/Fee Expenses for Wakalah bil Ujrah Contracts for Financing Activities
This item covers expenses for fee (ujrah) from funding received using the wakalah bil ujrah contract.
Margin/Profit-Sharing/Fee Expenses for Other Sharia Principle Financing Contracts
This item covers expenses arising from funding received from partners (shahibul maal) using other Sharia principle financing contracts.

b. Swap Premium Expenses
This item covers expenses paid in the context of swap transactions.

c. Insurance Premium Expenses
This item covers expenses paid for insurance coverage purposes, such as payment of property loss insurance premiums.

d. Labor Expenses

Salary, Wages, and Allowance Expenses
This item covers basic salary, wages, and allowances paid to members of the board of directors, members of the board of commissioners, and employees of the reporting Sharia Company, whether permanent or non-permanent, before deduction of income tax and other withholdings. This sub-item also includes honoraria, overtime pay, and welfare care.
Labor Development and Training Expenses
This item covers expenses incurred by the Sharia Company for labor development and training.
Other Labor Expenses
This item covers expenses incurred by the Sharia Company related to labor other than those included in the salary, wages, and allowances sub-item and labor development and training.

e. Marketing Expenses
This item covers expenses incurred by the Sharia Company related to marketing activities, consisting of:

Third-Party Incentive Expenses
Third-Party Incentive Costs include all types of payments to third parties or third-party employees, including commission payments to providers of goods and/or services paid in cash, target achievement incentives, third-party travel costs, joint promotion costs, income tax, and/or other expenditures related to financing acquisition paid to third parties.
Other Marketing Expenses
Other Marketing Costs include marketing costs other than third-party incentive expenses.

f. Provision/Depreciation Expenses

Bad Debt Provision Expenses
This item covers bad debt provision expenses for financing receivables.

a) Bad Debt Provision Expenses for Sales and Purchase Financing This item covers bad debt provision expenses for financing receivables from sales and purchase financing.

b) Bad Debt Provision Expenses for Investment Financing This item covers bad debt provision expenses for financing receivables from investment financing.

c) Bad Debt Provision Expenses for Service Financing This item covers bad debt provision expenses for financing receivables from service financing.

Depreciation Expenses for Assets Used for Financing Business Activities (specifically ijarah)
Depreciation Expenses for Fixed Assets and Inventory
This item covers depreciation expenses for fixed assets and inventory.

g. Rental Expenses
This item covers rentals paid by the reporting Sharia Company, such as office rent, house/building rent, and equipment rent.

h. Maintenance and Repair Expenses
This item covers expenses incurred by the reporting Sharia Company for maintenance and/or repair of fixed assets, office inventory, and others.

i. Administrative and General Expenses
This item covers expenses for the use of goods/services, such as lighting, water, telephone, telegram, and office equipment costs.

j. Other Operational Expenses
This item covers expenses other than items letter a through letter i above.

Non-Operational Expenses
This item covers expenses incurred by the reporting Sharia Company other than for the main activities of the Sharia Company.

III. PROFIT (LOSS) BEFORE TAX
This item covers the amount of income minus the amount of expenses of the reporting Sharia Company before deduction for tax.

IV. ESTIMATED INCOME TAX

Current Year Tax
This item covers the estimated income tax expense calculated progressively from the profit of the current year period up to the report date.
Deferred Tax (Expense) Income
This item covers the amount of deferred tax (expense) income related to the recognized deferred tax assets (liabilities) for the current year period up to the report date.

V. NET PROFIT (LOSS) AFTER TAX
This item covers profit (loss) after deduction for estimated income tax, which includes current year tax and deferred tax (expense) income recognized for the current year period up to the report date.

VI. OTHER COMPREHENSIVE INCOME (LOSS)
This item covers other comprehensive income/loss (OCI) by the reporting Sharia Company during the accounting period, from the beginning of the year to the report date. This item is detailed as follows:

Profit (Loss) Due to Changes in Surplus of Revaluation of Fixed Assets
This item covers the net profit or loss related to the revaluation of fixed assets recognized for the current year period up to the report date. This item is presented in the income statement based on compensation (offset) with the loss item.
Exchange Rate Differences Due to Translation of Financial Statements in Foreign Currency
This item covers the net profit or loss related to exchange rate differences from the translation of financial statements in foreign currency recognized for the current year period up to the report date. This item is presented in the income statement based on compensation (offset) with the loss item.
Profit (Loss) Due to Remeasurement of Financial Assets Available for Sale
This item covers the net profit or loss related to financial assets available for sale recognized for the current year period up to the report date. This item is presented in the income statement based on compensation (offset) with the loss item.
Profit (Loss) Due to the Effective Portion of Hedging Financial Instruments in the Context of Cash Flow Hedging
This item covers the net profit or loss related to cash flow hedging recognized for the current year period up to the report date. This item is presented in the income statement based on compensation (offset) with the loss item.
Profit (Loss) on Other Equity Components According to Financial Accounting Standards Principles
This item covers the net profit or loss other than items 1 through 4 above. This item is presented in the income statement based on compensation (offset) with the loss item.

VII. COMPREHENSIVE NET PROFIT (LOSS) FOR THE CURRENT YEAR
This item covers the value of net profit (loss) after tax plus other comprehensive income (loss).

D. FORM 1300: CASH FLOW STATEMENT

FORM 1300 FORMAT (CASH FLOW STATEMENT)
Form 1300 (Cash Flow Statement) is prepared according to the following format:

Items	Rp	Foreign Currency	Total
I. Net Cash from Operating Activities
1. Cash Inflows from Operating Activities
a. Cash Inflows from Sales and Purchase Financing
1) Cash Inflows from Murabahah Financing Activities
2) Cash Inflows from Salam Financing Activities
3) Cash Inflows from Istishna Financing Activities
4) Cash Inflows from Other Sales Contracts
b. Cash Inflows from Investment Financing
1) Cash Inflows from Mudharabah Financing Activities
2) Cash Inflows from Musyarakah Financing Activities
3) Cash Inflows from Mudharabah Musytarakah Financing Activities
4) Cash Inflows from Musyarakah Muntanaqisah Financing Activities
5) Cash Inflows from Other Investment Contracts
c. Cash Inflows from Service Financing
1) Cash Inflows from Ijarah Financing Activities
2) Cash Inflows from IMBT Financing Activities
3) Cash Inflows from Hawalah bil ujrah Financing Activities
4) Cash Inflows from Wakalah/Wakalah bil ujrah Financing Activities
5) Cash Inflows from Kafalah/Kafalah bil ujrah Financing Activities
6) Cash Inflows from Ju'alah Financing Activities
7) Cash Inflows from Qardh Financing Activities
8) Cash Inflows from Other Service Financing Contracts
d. Cash Inflows from Channeling Financing Activities with Wakalah bil ujrah Contract
e. Cash Inflows from Channeling Financing Activities
f. Cash Inflows from Joint Financing Activities
g. Cash Inflows from Marketable Securities
h. Cash Inflows from Other Operational Income
2. Cash Outflows for Operating Activities
a. Cash Outflows for Sales and Purchase Financing Activities
1) Cash Outflows for Murabahah Financing Activities
2) Cash Outflows for Salam Financing Activities
3) Cash Outflows for Istishna Financing Activities
4) Cash Outflows for Channeling Financing Activities
5) Cash Outflows for Joint Financing Activities
6) Cash Outflows for Other Sales Contracts
b. Cash Outflows for Investment Financing Activities
1) Cash Outflows for Mudharabah Financing Activities
2) Cash Outflows for Musyarakah Financing Activities
3) Cash Outflows for Mudharabah Musytarakah Financing Activities
4) Cash Outflows for Musyarakah Muntanaqisah Financing Activities
5) Cash Outflows for Other Investment Contracts
c. Cash Outflows for Service Financing Activities
1) Cash Outflows for Ijarah Financing Activities
2) Cash Outflows for IMBT Financing Activities
3) Cash Outflows for Hawalah bil ujrah Financing Activities
4) Cash Outflows for Wakalah bil ujrah Financing Activities
5) Cash Outflows for Kafalah bil ujrah Financing Activities
6) Cash Outflows for Ju'alah Financing Activities
7) Cash Outflows for Qardh Financing Activities
8) Cash Outflows for Other Service Financing Contracts
d. Cash Outflows for General and Administrative Expenses
e. Cash Outflows for Income Tax
f. Cash Outflows for Acquisition of Marketable Securities
g. Cash Outflows for Other Operating Activities
II. Net Cash from Investing Activities
1. Cash Inflows from Investing Activities
a. Cash Inflows from Disposal of Subsidiaries
b. Cash Inflows from Sale of Land, Buildings, and Equipment
c. Cash Inflows from Sale of Non-Marketable Securities
d. Cash Inflows from Dividends
e. Cash Inflows from Profit-Sharing from Investment Activities
f. Cash Inflows from Other Investing Activities
2. Cash Outflows for Investing Activities
a. Cash Outflows for Acquisition of Subsidiaries
b. Cash Outflows for Purchase of Land, Buildings, and Equipment
c. Cash Outflows for Acquisition of Non-Marketable Securities
d. Cash Outflows for Other Investing Activities
III. Net Cash from Financing Activities
1. Cash Inflows from Financing Activities
a. Cash Inflows from Sharia Bank Funding
1) Mudharabah Contract
2) Mudharabah Musytarakah Contract
3) Musyarakah Contract
4) Other Contracts
b. Cash Inflows from Non-Bank Funding
1) Mudharabah Contract
2) Mudharabah Musytarakah Contract
3) Musyarakah Contract
4) Other Contracts
c. Cash Inflows from Subordinated Loans (Qardh)
d. Cash Inflows from Sukuk Issuance
e. Cash Inflows from Sharia Principle Securitization Funding
f. Cash Inflows from Other Funding According to Sharia Principles
g. Cash Inflows from Share Capital Issuance
h. Cash Inflows from Working Capital Deposits (Specific to UUS)
2. Cash Outflows for Financing Activities
a. Cash Outflows for Bank Funding
1) Mudharabah Contract
2) Mudharabah Musytarakah Contract
3) Musyarakah Contract
4) Other Contracts
b. Cash Outflows for Non-Bank Funding
1) Mudharabah Contract
2) Mudharabah Musytarakah Contract
3) Musyarakah Contract
4) Other Contracts
c. Cash Outflows for Subordinated Loan Funding (Qardh)
d. Cash Outflows for Sukuk Issuance
e. Cash Outflows for Sharia Principle Securitization Funding
f. Cash Outflows for Other Funding According to Sharia Principles
g. Cash Outflows for Share Repurchase (Treasury Stock)
h. Cash Outflows for Dividends
IV. Surplus (Deficit) from Foreign Currency Exchange Rate Changes
V. Net Increase (Decrease) in Cash and Cash Equivalents (I+II+III+IV)
VI. Cash and Cash Equivalents at the Beginning of the Period
VII. Cash and Cash Equivalents at the End of the Period

EXPLANATION OF FORM 1300 CASH FLOW STATEMENT
Form 1300 (Cash Flow Statement) is a financial report using the cash basis in its preparation. All items in the cash flow statement are created and calculated based on the involvement of cash and cash equivalents within it from the beginning of the report year to the report date. This applies to both receipt and expenditure items. In the foreign currency column, cash flows and cash equivalents are separated based on transaction groups affecting the Sharia Company's current account at foreign banks and transactions with parties other than foreign banks.

I. Net Cash from Operating Activities

Cash Inflows from Operating Activities

a. Cash Inflows from Sales and Purchase Financing Activities This item contains all receipts originating from sales and purchase financing activities.

Cash Inflows from Murabahah Financing Activities
This item contains all receipts originating from sales and purchase financing activities using the murabahah contract.
Cash Inflows from Salam Financing Activities
This item contains all receipts originating from sales and purchase financing activities using the salam contract.
Cash Inflows from Istishna Financing Activities
This item contains all receipts originating from sales and purchase financing activities using the Istishna contract.
Cash Inflows from Other Sales Contracts
This item contains all receipts originating from sales and purchase financing activities using sales contracts other than murabahah, salam, and istishna.

b. Cash Inflows from Investment Financing Activities

Cash Inflows from Mudharabah Financing Activities
This item contains all receipts, including principal and/or profit-sharing payments, originating from investment financing activities using the mudharabah contract.
Cash Inflows from Musyarakah Financing Activities
This item contains all receipts, including principal and/or profit-sharing payments, originating from investment financing activities using the musyarakah contract.
Cash Inflows from Mudharabah Musytarakah Financing Activities
This item contains all receipts, including principal and/or profit-sharing payments, originating from investment financing activities using the mudharabah musytarakah contract.
Cash Inflows from Musyarakah Mutanaqisah Financing Activities
This item contains all receipts, including receipts from the sale of financing asset ownership portions (hishshah) and/or profit-sharing, originating from investment financing activities using the musyarakah mutanaqisah contract.
Cash Inflows from Other Investment Contracts
This item contains all receipts, including principal and/or profit-sharing repayments, originating from investment financing activities using investment contracts other than mudharabah, musyarakah, mudharabah musytarakah, and musyarakah mutanaqisah.

c. Cash Inflows from Service Financing Activities

Cash Inflows from Ijarah Financing Activities
This item contains all fee (ujrah) receipts from service financing activities using the ijarah contract.
Cash Inflows from IMBT Financing Activities
This item contains all receipts from service financing activities using the IMBT contract, including fee (ujrah) and/or receipts from the transfer of asset ownership to consumers.
Cash Inflows from Hawalah bil ujrah Financing Activities
This item contains all fee (ujrah) receipts from service financing activities using the hawalah bil ujrah contract.
Cash Inflows from Wakalah/Wakalah Bil Ujrah Financing Activities
This item contains all fee (ujrah) receipts from service financing activities using the wakalah bil ujrah contract.
Cash Inflows from Kafalah/Kafalah Bil Ujrah Financing Activities
This item contains all fee (ujrah) receipts from service financing activities followed by the kafalah bil ujrah contract.
Cash Inflows from Ju’alah Financing Activities
This item contains all fee (ujrah) receipts from service financing activities followed by the ju'alah contract.
Cash Inflows from Qardh Financing Activities
This item contains all receipts from qardh repayments. Financing activities using the qardh contract must be accompanied by the use of other financing contracts.
Cash Inflows from Other Service Financing Contracts
This item contains all fee (ujrah) receipts from service financing activities using service financing contracts other than ijarah, IMBT, hawalah bil ujrah, wakalah bil ujrah, kafalah bil ujrah, ju’alah, and qardh.

d. Cash Inflows from Channeling Financing Activities with Wakalah bil Ujrah Contract This item contains all fee (ujrah) receipts from service financing activities using the wakalah bil ujrah contract. The ujrah is for activities obtained from managing funds originating from partners (counterparty) through the Sharia Company's channeling activities, where the risks arising from these activities lie with the fund owners.

e. Cash Inflows from Channeling Financing Activities This item contains all receipts originating from the results of channeling financing activities.

f. Cash Inflows from Joint Financing Activities This item contains all receipts originating from the results of joint financing activities.

g. Cash Inflows from Marketable Securities
This item contains all receipts originating from the sale of Sharia securities intended for trading.

h. Cash Inflows from Other Operational Income
This item contains all receipts not originating from the main activities above. This item can originate from receipts of written-off receivables, administrative income, provision income, compensation income (ta’widh), insurance claim or other benefit receipts in cash form, and other income not originating from main activities, including marketing Sharia financial products such as Sharia mutual funds, Sharia insurance, or other products related to Sharia financial service activities.

Cash Outflows for Operating Activities

a. Cash Outflows for Sales and Purchase Financing Activities This item contains all expenditures originating from sales and purchase financing activities.

Cash Outflows for Murabahah Financing Activities
This item contains all expenditures in the context of sales and purchase financing activities using the murabahah contract.
Cash Outflows for Salam Financing Activities
This item contains all expenditures in the context of sales and purchase financing activities using the salam contract.
Cash Outflows for Istishna Financing Activities
This item contains all expenditures in the context of sales and purchase financing activities using the istishna contract.
Cash Outflows for Channeling Financing Activities
This item contains all expenditures charged for channeling financing activities.
Cash Outflows for Joint Financing Activities
This item contains all expenditures charged for joint financing activities.
Cash Outflows for Other Sales Contracts
This item contains all expenditures in the context of sales and purchase financing activities using sales contracts other than murabahah, salam, and istishna.

b. Cash Outflows for Investment Financing Activities This item contains all expenditures made for the purpose of investment financing activities.

Cash Outflows for Mudharabah Financing Activities
This item contains all expenditures in the context of investment financing activities using the mudharabah contract.
Cash Outflows for Musyarakah Financing Activities
This item contains all expenditures in the context of investment financing activities using the musyarakah contract.
Cash Outflows for Mudharabah Musytarakah Financing Activities
This item contains all expenditures in the context of investment financing activities using the mudharabah musytarakah contract.
Cash Outflows for Musyarakah Mutanaqisah Financing Activities
This item contains all expenditures in the context of investment financing activities using the musyarakah mutanaqisah contract.
Cash Outflows for Other Investment Contracts
This item contains all expenditures in the context of investment financing activities using investment contracts, other than mudharabah, musyarakah, mudharabah musytarakah, and musyarakah mutanaqisah.

c. Cash Outflow for Service Financing Activities
This item contains all expenditures made for the purpose of service financing.

Cash Outflow for Ijarah Financing Activities
This item contains all expenditures for the purchase of assets and other related costs in the context of service financing activities with an Ijarah contract.
Cash Outflow for IMBT Financing Activities
This item contains all expenditures in the context of service financing activities with an IMBT contract.
Cash Outflow for Hawalah Bil Ujrah Financing Activities
This item contains all expenditures in the context of service financing activities with a Hawalah Bil Ujrah contract.
Cash Outflow for Wakalah Bil Ujrah Financing Activities
This item contains all expenditures in the context of service financing activities with a Wakalah Bil Ujrah contract.
Cash Outflow for Kafalah Bil Ujrah Financing Activities
This item contains all expenditures in the context of service financing activities with a Kafalah Bil Ujrah contract.
Cash Outflow for Ju'alah Financing Activities
This item contains all expenditures in the context of service financing activities with a Ju'alah contract.
Cash Outflow for Qardh Financing Activities
This item contains all expenditures in the context of service financing activities with a Qardh contract.
Cash Outflow for Other Service Financing Contract Activities
This item contains all expenditures from service financing activities other than Ijarah, IMBT, Hawalah Bil Ujrah, Wakalah Bil Ujrah, Kafalah Bil Ujrah, Ju'alah, and Qardh contracts. d. Cash Outflow for General and Administrative Expenses This item contains all employee salary expenses, company building rental expenses, electricity and telephone expenses, insurance premiums, pension contribution payments, and other payments, as well as other administrative expenses that do not originate from the company's main activities. e. Cash Outflow for Income Tax This item is specifically used to record the payment of the company's income tax during the reporting period. f. Cash Outflow for Acquisition of Securities for Trading This item is used to record payments for securities intended for trading. g. Cash Outflow for Other Operating Activities This item contains all expenditures arising from other operating activities not covered in the previous items.
II. Net Cash Flow from Investment Activities

Cash Inflow Receipts from Investment Activities
a. Cash Inflow from Disposal of Subsidiaries
This item contains the proceeds from the disposal of subsidiaries involving cash and other related income.

b. Cash Inflow from Sale of Land, Buildings, and Equipment This item contains cash receipts from the sale of land, buildings, and equipment. If the sale involves expenditures for administrative expenses and other expenses to be borne by the company, this item contains the net income from the sale of land after deducting the expenses to be paid by the company.
c. Cash Inflow from Sale of Securities Not Intended for Trading
In the event that the reporting Sharia Company sells back long-term securities not intended for trading, the proceeds from the sale must be reported in this cash receipt item on a net basis after deducting all costs payable in connection with the transaction. d. Cash Inflow from Dividends This item contains cash receipts from dividend income resulting from the reporting Sharia Company's investments in shares of other companies. e. Cash Inflow from Profit-Sharing from Investment Activities This item contains cash receipts from profit-sharing income from the reporting Sharia Company's investment activities. f. Cash Inflow from Other Investment Activities This item contains cash receipts from other investment activities not included in the above items.
2. Cash Outflow for Investment Activities
a. Cash Outflow for Acquisition of Subsidiaries This item contains cash expenditures for acquiring ownership of its subsidiaries. b. Cash Outflow for Purchase of Land, Buildings, and Equipment

This item contains cash expenditures for transactions involving the purchase of land, buildings, and equipment.
c. Cash Outflow for Acquisition of Securities Not for Trading
This item contains cash expenditures for investment activities conducted to acquire securities not for trading. If in this transaction the reporting Sharia Company makes cash payments for other expenses, this item must be recorded on a net basis by deducting other expenses incurred to acquire it from the acquisition cost. d. Cash Outflow for Other Investment Activities This item contains cash expenditures for other investment activities not included in the above items.
III. Net Cash Flow from Financing Activities

Cash Inflow from Financing Activities
a. Cash Inflow from Bank Financing a) Mudharabah Contract This item contains cash receipts from bank financing with a Mudharabah contract. b) Mudharabah Musytarakah Contract This item contains cash receipts from bank financing with a Mudharabah Musytarakah contract. c) Musyarakah Contract This item contains cash receipts from bank financing with a Musyarakah contract. d) Other Contracts This item contains cash receipts from bank financing with contracts other than Mudharabah, Mudharabah Musytarakah, and Musyarakah. b. Cash Inflow from Non-Bank Financing a) Mudharabah Contract This item contains cash receipts from non-bank financing with a Mudharabah contract.

b) Mudharabah Musytarakah Contract
This item contains cash receipts from non-bank financing with a Mudharabah Musytarakah contract. c) Musyarakah Contract This item contains cash receipts from non-bank financing with a Musyarakah contract. d) Other Contracts This item contains cash receipts from non-bank financing with contracts other than Mudharabah, Mudharabah Musytarakah, and Musyarakah.
c. Cash Inflow from Subordinated Loans (Qardh)
This item contains cash receipts from subordinated loans (Qardh). d. Cash Inflow from Sukuk Issuance This item contains cash receipts from the issuance of Sukuk conducted by the reporting Sharia Company. e. Cash Inflow from Sharia-Compliant Securitization Financing This item contains cash receipts from securitization with Sharia principles conducted by the reporting Sharia Company. f. Cash Inflow from Other Financing in accordance with Sharia Principles This item contains cash receipts from other financing in accordance with Sharia principles conducted by the reporting Sharia Company. g. Cash Inflow from Share Capital Issuance This item contains cash receipts from the issuance/sale of share capital of the reporting Sharia Company. h. Cash Inflow from Working Capital Deposits (Specific to UUS) This item contains cash receipts for working capital deposits provided by the parent company to the reporting UUS.
2. Cash Outflow for Financing Activities
a. Payments from Bank Financing

Mudharabah Contract
This item contains cash expenditures for bank financing with a Mudharabah contract.
Mudharabah Musytarakah Contract
This item contains cash expenditures for bank financing with a Mudharabah Musytarakah contract.
Musyarakah Contract
This item contains cash expenditures for bank financing with a Musyarakah contract.
Other Contracts
This item contains cash expenditures for bank financing with contracts other than Mudharabah, Mudharabah Musytarakah, and Musyarakah. b. Cash Outflow for Non-Bank Financing a) Mudharabah Contract This item contains cash expenditures for non-bank financing with a Mudharabah contract. b) Mudharabah Musytarakah Contract This item contains cash expenditures for non-bank financing with a Mudharabah Musytarakah contract. c) Musyarakah Contract This item contains cash expenditures for non-bank financing with a Musyarakah contract. d) Other Contracts This item contains cash expenditures for non-bank financing with contracts other than Mudharabah, Mudharabah Musytarakah, and Musyarakah.
c. Cash Outflow for Subordinated Loan (Qardh) Financing
This item contains cash expenditures for subordinated loans (Qardh). d. Cash Outflow for Sukuk Issuance This item contains cash expenditures for the issuance of Sukuk conducted by the reporting Sharia Company. e. Cash Outflow for Sharia-Compliant Securitization Financing

This item contains cash expenditures for securitization with Sharia principles conducted by the reporting Sharia Company. f. Cash Outflow for Other Financing in accordance with Sharia Principles This item contains cash expenditures for other financing in accordance with Sharia principles conducted by the reporting Sharia Company. g. Cash Outflow for Withdrawal of Company Shares (Treasury Stock) This item contains cash expenditures for transactions involving the withdrawal of share capital and funding capital of the reporting Sharia Financing Company. h. Cash Outflow for Dividends This item contains cash expenditures for dividend payments to shareholders of the reporting Sharia Financing Company.
IV. Surplus (Deficit) from Exchange Rate Changes on Cash and Cash Equivalents
This item contains the amount of exchange rate changes for cash and cash equivalents with the value that should be recorded at the end of the reporting period.
V. Net Increase (Decrease) in Cash and Cash Equivalents
This item contains the amount of net increase or decrease in cash and cash equivalents during the reporting period.
VI. Cash and Cash Equivalents at the Beginning of the Period
This item contains the amount of cash and cash equivalent positions at the beginning of the reporting period of the reporting Sharia Company.
VII. Cash and Cash Equivalents at the End of the Period
This item contains the amount of cash and cash equivalent positions at the end of the reporting period of the reporting Sharia Company.

FORM 2100: DETAIL OF FINANCING PROVIDED

FORM 2100 FORMAT (DETAIL OF FINANCING PROVIDED)
Form 2100 (Detail of Financing Provided) is prepared according to the following format:
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
Consumer
Number
Consumer
Name
Consumer
Group
Name
Consumer
Business
Category
Sustainable
Finance
Business
Category
Consumer
Group
Related
Status
Economic
Sector
Business
Field
Location
District/
City of
Project
Contract
Number
Financing
Type
(12) (13) (14) (15) (16) (17) (18)
Financing
Scheme
Financing
Purpose
Duration
Initial
Financing
Value
Gross
Financing
Receivables
Principal
Financing
Receivables
Share of the
Company in
Joint
Financing
Start
Date
Due
Date
In Original
Currency
Value
In
Rupiah
Equivalent
In Original
Currency
Value
In
Rupiah
Equivalent

(19) (20) (21) (22) (23) (24)
Currency
Type
Deposit
Collateral/
Down
Payment
Counterparty
Same as
Financing
Joint
Financing
(Joint
Financing)
Acquisition
Incentive
Costs to
Third
Parties
Margin/ Profit Share/ Service
Fee
Deferred
Margin
Currency
Type
Level
In Original
Currency
Value
In
Rupiah
Equivalent
(25) (26) (27) (28) (29)
Administrative
Income
Provision
Income
Quality
Last
Installment
Goods/Services
Financed
Date
Installment
No.
Value
Installment
Type
Value
Goods/Services
Financed
(30) (31) (32) (33)
Collateral
Considered
Collateral
Certificate
Position
Storage
Certificate
Collateral
Provision for
Impairment
Losses
Identity
Number
Collateral
Type
Collateral
Value
Type
Number
Certificate
Ownership
Number
Collateral
Encumbrance
Certificate
Date
Certificate
Method
Asset
Good
Asset
Less
Good
Asset
Not
Good

(34) (35) (36) (37) (38)
Proportion of
Credit
Guarantee
Sharia
Financing
Name
Insurance
Company
Duration
Insurance
Sharia
Contribution by
Consumer
Discount
Insurance
Contribution

EXPLANATION OF FORM 2100 (DETAIL OF FINANCING PROVIDED)
Form 2100 (Detail of Financing Provided) contains details of each financing activity, whether it is financing for purchase and sale, investment financing, and service financing, which in essence must be filled into the Detail of Financing according to the reporting period. Consumers receiving financing facilities other than the criteria above must not be combined with other Consumers. Thus, every column must be filled with the corresponding code with the following explanation:
(1) Consumer Number
This item is filled with the consumer code number receiving financing facilities from the reporting Sharia Company. Consumer Number can use the debtor identification number submitted in the financial information service system. (2) Consumer Name This item is filled with the names of parties receiving financing facilities from the reporting Sharia Company. (3) Consumer Group Name This item is filled with the consumer group. (4) Consumer Business Category This item is filled with the consumer business category based on the Consumer's business scale divided into categories as follows:

Large Business
A large business is a business that meets the following criteria:
 has a net wealth of more than Rp10,000,000,000.00 (ten billion rupiah) excluding land and business premises; or  has annual sales results of more than Rp50,000,000,000.00 (fifty billion rupiah). Medium Business Based on the provisions of Law Number 20 of 2008 concerning Micro, Small, and Medium Enterprises, those included in medium businesses are businesses that meet the following criteria:

 has a net wealth of more than Rp500,000,000.00 (five hundred million rupiah) up to a maximum of Rp10,000,000,000.00 (ten billion rupiah) excluding land and business premises; or  has annual sales results of more than Rp2,500,000,000.00 (two billion five hundred million rupiah) up to a maximum of Rp50,000,000,000.00 (fifty billion rupiah).

Small Business
Based on the provisions of Law Number 20 of 2008 concerning Micro, Small, and Medium Enterprises, those included in small businesses are businesses that meet the following criteria:
 has a net wealth of more than
Rp50,000,000.00 (fifty million rupiah) up to a maximum of Rp500,000,000.00 (five hundred million rupiah) excluding land and business premises; or  has annual sales results of more than Rp300,000,000.00 (three hundred million rupiah) up to a maximum of Rp2,500,000,000.00 (two billion five hundred million rupiah).
Micro Business
Based on the provisions of Law Number 20 of 2008 concerning Micro, Small, and Medium Enterprises, those included in micro businesses are businesses that meet the following criteria:
 has a net wealth of more than Rp50,000,000.00 (fifty million rupiah) excluding land and business premises; or  has annual sales results of more than Rp300,000,000.00 (three hundred million rupiah).
Other/Non-Productive
Other/Non-Productive refers to consumers who do not have productive businesses or are for consumption purposes.

(5) Sustainable Finance Business Category
This item is filled with the Consumer's business category that meets the sustainable finance criteria as regulated in the OJK Regulation regarding the implementation of sustainable finance for financial service institutions. (6) Consumer Group This item covers parties receiving financing facilities from the reporting Sharia Company or parties who have obligations to the reporting Sharia Company. (7) Related Status This item is filled with the related status with the Sharia Company, namely:

Related to the Sharia Company
Related to the Sharia Company refers to parties receiving financing facilities from the reporting Sharia Company that are related to the reporting Sharia Company.
Not Related to the Sharia Company
Not related to the Sharia Company refers to parties receiving financing facilities from the reporting Sharia Company that are not related to the reporting Sharia Company. (8) Economic Sector Business Field This item is filled with the standard classification of the debtor's economic activities. In the event that financing is used to finance more than one type of economic activity that cannot be separated, the classification method focuses on the priority economic sector (the sector receiving the largest financing facility). (9) Project District/City Location This item is filled with the location where the financed project/goods activities are located/used. (10) Contract Number This item is filled with the serial number of the Financing agreement used in the contract agreement by the reporting Sharia Company.

(11) Financing Type
This item is filled with the type of financing, namely:

Purchase and Sale Financing
Purchase and Sale Financing is financing in the form of providing goods through purchase and sale transactions in accordance with the Sharia financing agreement agreed upon by the parties.
Investment Financing
Investment Financing is financing in the form of providing capital with a certain duration for productive business activities with profit sharing in accordance with the Sharia financing agreement agreed upon by the parties.
Service Financing
Service Financing is the provision of services either in the form of providing benefits over an item, providing loans (cash advances) and/or providing services with and/or without payment of service fees (ujrah) in accordance with the Sharia financing agreement agreed upon by the parties. (12) Financing Scheme This item is filled with the type of contract used by the reporting Sharia Company in binding the contract agreement with the consumer. The financing schemes include:
Murabahah
Murabahah is the purchase and sale of an item by confirming the purchase price (acquisition price) to the buyer and the buyer pays it with a higher price (margin) as profit in accordance with the agreement of the parties.
Salam
Salam is the purchase and sale of an item with ordering according to certain conditions and payment of the item price in full in advance.
Istishna’
Istishna’ is the purchase and sale of an item with ordering the manufacture of the item according to specific criteria and requirements

and payment of the item price in accordance with the agreement of the parties.

Purchase and Sale Financing with Other Contracts
Purchase and Sale Financing with other contracts is financing provided with a purchase and sale scheme other than Murabahah, Salam, and Istishna’ contracts permitted based on Sharia principles.
Mudharabah
Mudharabah is a business cooperation contract between two parties where the first party (shahib mal) provides all the capital, while the second party (mudharib) acts as the manager and business profits are shared among them in accordance with the agreement of the parties.
Musyarakah
Musyarakah is financing based on a cooperation contract between two or more parties for a specific business, where each party provides capital contributions with the provision that profits and risks will be shared in accordance with the agreement of the parties.
Mudharabah Musytarakah
Mudharabah Musytarakah is a form of Mudharabah where the fund manager (mudharib) also contributes capital in the cooperation where profits and risks will be shared in accordance with the agreement of the parties.
Musyarakah Muntanaqishoh
Musyarakah Muntanaqishoh is a Musyarakah or Syirkah where the ownership of assets (goods) or capital of one party (syarik) decreases due to the purchase of ownership portions (hishshah) gradually by the other party.
Investment Financing with Other Contracts
Investment Financing with other contracts is financing provided with an investment scheme other than Mudharabah, Musyarakah, Mudharabah Musytarakah, and Musyarakah Muntanaqishoh contracts permitted based on Sharia principles.
Ijarah Muntahiyah Bittamlik
Ijarah Muntahiyah Bittamlik is Ijarah accompanied by a promise of transfer of ownership (wa’d) after the Ijarah period ends.
Qardh
Qardh is the borrowing of funds (cash advances) without remuneration with the obligation of the borrower to return the principal funding in a lump sum or installments within a certain period.
Service Financing with Other Contracts
Service Financing with other contracts is financing provided with a service financing scheme other than Ijarah, Ijarah Muntahiyah Bittamlik, Hawalah, Hawalah Bil Ujrah, Wakalah, Wakalah Bil Ujrah, Kafalah, Kafalah Bil Ujrah, Ju’alah, and Qardh contracts permitted based on Sharia principles. (13) Financing Purpose This item is filled with the financing purpose conducted by the reporting Sharia Company in binding the contract agreement with the consumer as regulated in the OJK Regulation regarding the conduct of Sharia Company business. The financing purposes include:
Productive Financing
Consumptive Financing
(14) Duration
Start Date
This item is filled with the start date of the contract as stated in the financing agreement.
Due Date
This item is filled with the end date of the contract as stated in the financing agreement.
(15) Initial Financing Value
This item is filled with the value of goods and/or services financing that is actually disbursed by the Sharia Company at the beginning of the contract signed. The value in this column is filled with the initial financing value which remains fixed during the contract period. (16) Gross Financing Receivables This item is filled with gross financing receivables in the original currency value or in Rupiah equivalent.
In Original Currency Value
Gross financing receivables in original currency value is the gross financing receivables (outstanding receivables) value in original currency other than Rupiah. If the currency type is Rupiah, the value in this column can be left blank.
In Rupiah Equivalent
Gross financing receivables in Rupiah equivalent is the gross financing receivables (outstanding receivables) value in currencies other than Rupiah after being converted to Rupiah using the Bank Indonesia middle exchange rate or the gross financing receivables (outstanding receivables) value in Rupiah currency. (17) Principal Financing Receivables This item is filled with principal financing receivables in the original currency value or in Rupiah equivalent.
In Original Currency Value
This item is filled with the gross financing receivables (outstanding receivables) value minus deferred margin in original currency other than Rupiah. If the currency type is 360 (Rupiah), the value in this column can be left blank.
In Rupiah Equivalent
This item is filled with the gross financing receivables (outstanding receivables) value minus deferred margin in currencies other than Rupiah after being converted to Rupiah using the Bank Indonesia middle exchange rate or the gross financing receivables (outstanding receivables) value in Rupiah currency. (18) Share of the Company in Joint Financing This item is filled with the percentage share of the reporting Sharia Company if the company conducts joint financing.

financing). If the reporting Sharia Company uses its own funds or executing loans, the Sharia Company does not need to fill in this column.

(19) Currency Type
This item is filled with the type of currency used in the financing agreement.

(20) Guarantee Deposits / Down Payments
This item is filled with the amount of guarantee deposits or down payments received by the reporting Sharia Company in its financing activities.

Guarantee deposits are the amount of money received by the Sharia Company from consumers at the beginning of the financing lease period as a guarantee for the smoothness of financing payments.

Down payments are the amount of money received by the Sharia Company from consumers at the beginning of the contract period as an initial payment for financing, excluding payments for insurance, guarantees, or other costs from the debtor.

(21) Counterparty for Joint Financing Cooperation This item is filled with the name of the counterparty that conducts joint financing cooperation with the reporting Sharia Company.

(22) Acquisition Incentive Costs for Financing to Third Parties This item is filled with the total value of acquisition incentive payments made by the reporting Sharia Financing Company to third parties related to business acquisition.

(23) Margin / Profit Sharing / Service Fee

Type
This item is filled with the type of profit-sharing scheme according to the agreement of the parties contained in the contract in the form of margin or profit-sharing ratio or service fee.
Value
This item is filled with the nominal value of the margin or the nominal value of the service fee agreed upon by the parties contained in the contract for the financing activities of sales and financing services.
Rate
This item is filled with the percentage of interest rate or discount per year (per annum) as stated in the financing agreement.

For Sharia investment financing activities, this item is filled with the percentage of profit sharing per year (per annum) as stated in the financing agreement.

(24) Deferred Margin
This item is filled with deferred margin in the original currency value or in rupiah equivalent.

In Original Currency Value
Deferred margin in original currency value is margin income not yet received from financing receivables in the original currency other than rupiah. If the currency type is Rupiah, the value in this column can be left blank.
In Rupiah Equivalent
Deferred margin in rupiah equivalent is margin income not yet received from financing receivables in currencies other than rupiah after being converted into rupiah using the Bank Indonesia middle exchange rate or the gross financing receivables (outstanding receivables) value in rupiah.

(25) Administrative Income
This item is filled with administrative fees paid by the Consumer to the company.

(26) Provincial Income
This item is filled with the amount of income received or paid in connection with facilities given or received.

(27) Quality
This item is filled with the quality of financing receivables assessed with criteria according to the rules for classifying the quality of productive assets of Sharia Companies following OJK Regulations regarding the conduct of Sharia financing business, namely:

Current
Special Attention
Substandard
Doubtful
Loss

(28) Final Installment Payment

This item is filled with the details of the final installment payment of the financing principal and/or interest paid by the debtor to the reporting Sharia Company.

Date
This item is filled with the date, month, and year of the final principal and/or interest payment.

Installment Number
This item is filled with information regarding which installment period.
Installment Value
This item is filled with the nominal amount of the installment per month.

(29) Goods/Services Financed

Type
This item is filled with the category of goods/services financed by the Sharia Company according to Consumer needs. The details of the types of goods/services financed are grouped as follows:
a. Productive Goods and their derivatives b. Infrastructure Goods and their derivatives
c. Consumer Goods and their derivatives
d. Services
Value of Goods/Services Financed
This item is filled with the value of goods/services financed by the reporting Sharia Company at the beginning of the contract. This value is filled in rupiah and remains the same throughout the contract.

(30) Considered Collateral
This item is filled with the identity of collateral, type of collateral, and value of collateral.

Collateral Identity Number
Collateral identity is the number or code of the item used as collateral.
Type of Collateral
Type of collateral is the type of item used as financing guarantee, as per the following grouping:
Productive Goods
Consumer Goods
Time Deposits
Precious Metals
Securities
Guarantees
Value of Collateral
Value of collateral is the value in rupiah for each item pledged. Fill in the value that can be considered as PPAP (in thousands of rupiah), according to the provisions in OJK Circular regarding the financial health level of Sharia Companies.

(31) Collateral Binding Certificate
This item is filled with information regarding the collateral binding certificate consisting of:

Type
The type of collateral binding can be in the form of fiducia, mortgage rights, and/or hypothec.
Ownership Certificate Number
Binding Certificate Number
Certificate Date

(32) Collateral Certificate Storage Position
This item is filled with the location where the collateral certificate is stored, which can be filled with branch office location, representative office, head office, and/or custodian institution office.

(33) Provision for Impairment Losses

Method
This item is filled with the method of forming Provision for Impairment Losses, namely:
individual;
collective.
Good Assets
This item is filled with the provision value formed for the decline of assets that have low financing risk and have not experienced an increase in financing risk.
Less Good Assets
This item is filled with the provision value formed for the decline of assets that have experienced a significant increase in financing risk compared to since the date the asset was initially acquired.
Bad Assets
This item is filled with the provision value formed for the decline of assets that have experienced a worsening of financing risk compared to since the date the asset was initially acquired.

(34) Proportion of Sharia Credit Guarantees
This item is filled with the proportion of financing receivables that receive risk mitigation in the form of Sharia guarantees, with a value between 0%-100%. In the event that financing receivables do not receive Sharia guarantees, this item is filled with 0%.

(35) Insurance Company Name
This item is filled with the name of the insurance company that provides insurance coverage for the item used as collateral.

(36) Sharia Insurance Duration
This item is filled with the number of months of Sharia insurance coverage for the item used as collateral.

(37) Consumer Contribution
This item is filled with the amount of insurance contribution paid by the consumer to the Sharia insurance company.

(38) Insurance Contribution Discount
This item is filled with the amount of income received in connection with the marketing of Sharia insurance products. The value in this column remains fixed throughout the contract period.

E. FORM 2200: DETAILS OF SHARIA SECURITIES OWNED

FORM FORMAT
Form 2200 (Details of Sharia Securities Owned) is compiled according to the following format:

(1) (2) (3) (4) (5) (6)
Number of Sharia Securities
Type of Sharia Securities
Type of Contract
Maturity
Ownership Purpose
Margin/Profit Sharing/Service Fee
Start Date
Maturity Date
Value Type
Rate
(7) (8) (9) (10)
Currency Type
Ending Balance of Issuing Company
Related Status
Value in Original Currency
Value in Rupiah
Country Name
Category
(11) (12) (13)
Rating Agency
Securities Rating
Rating Date

EXPLANATION OF FORM 2200 (DETAILS OF SHARIA SECURITIES OWNED)
Form 2200 (Details of Sharia Securities Owned) contains a report on the position of short-term investments and long-term investments in the form of Sharia securities owned by the reporting Sharia Company in rupiah and foreign currencies issued by other parties. This item does not include equity participation in the form of shares.

(1) Number of Sharia Securities
This item is filled with the number of the owned securities or the code of the owned securities according to registration at the Indonesia Central Securities Depository (KSEI).

(2) Type of Sharia Securities
This item is filled with the type of Sharia securities owned by the reporting Sharia Company in rupiah and foreign currencies, namely:

Shares
Deposit Certificates at Sharia Banks
Sharia Bank Indonesia Certificates (SBI)
Sharia Commercial Paper (CP)
Sharia Medium Term Notes (MTN)
Sharia Mutual Funds
Sharia Bonds/Sukuk
State Treasury Bills (SPN)
Export Bills
State Bonds (ON)
Indonesian Retail Bonds (ORI)
Other Securities Based on Sharia Principles

(3) Type of Contract
This item is filled with the type of contract used in the Sharia securities owned by the reporting Sharia Company in rupiah and foreign currencies, namely:

Istishna
Mudharabah
Musyarakah
Ijarah
Wakalah
Wakalah bil Ujrah
Kafalah
Kafalah bil Ujrah
Financing with Other Contracts Based on Sharia Principles

(4) Maturity

Start Date
This item is filled with the date, month, and year of issuance of the Sharia securities.
Maturity Date
This item is filled with the date, month, and year of maturity of the Sharia securities.

For Sharia securities that do not have a time limit, such as shares, as well as Sharia securities that have already matured, they do not need to be filled or can be left blank.

(5) Ownership Purpose
This item is filled with the Ownership Purpose code, namely:

Held to Maturity (HTM)
This item covers securities owned by the reporting Sharia Company until the maturity date of the securities.
Held for Trading (Trading)
This item covers securities owned by the reporting Sharia Company with the purpose of being traded.
Available for Sale (AFS)
This item covers securities owned by the reporting Sharia Company that are not grouped into held-to-maturity or trading categories and are ready to be sold.

(6) Margin/Profit Sharing/Service Fee

Type
This item is filled with the profit-sharing scheme according to the agreement of the parties contained in the contract in the form of margin or profit-sharing ratio or service fee.
Value
This item is filled with the nominal value of the margin or the nominal value of the service fee agreed upon by the parties contained in the contract.
Rate
This item is filled with the percentage of profit sharing per year (per annum) agreed upon by the parties contained in the contract.

(7) Currency Type
This item is filled with the type of currency on the securities owned.

(8) Ending Balance
This item is filled with the value of the securities at the end of the reporting period, based on the assessment of productive asset quality with classifications of current, special attention, substandard, doubtful, or loss.

The ending balance must be the same as the short-term investment in securities item plus the long-term investment in securities item on Form 1100 (Financial Position Report).

Value in original currency
Value in original currency is the value of the securities owned in foreign currency according to the country of issuance of the securities and recorded according to the nominal on the Financial Position Report based on applicable accounting standards.
Rupiah Value
Rupiah value is the value of the securities owned in rupiah and the result of converting the securities owned in foreign currency into rupiah based on the Bank Indonesia middle exchange rate at the time of recording and recorded according to the nominal on the Financial Position Report based on applicable accounting standards.

(9) Issuing Company

Name
This item is filled with the name of the company issuing the securities.
Country
This item is filled with the country issuing the securities.
Category
This item is filled with the parties issuing the securities.

(10) Related Status
This item is filled with the relationship with the Sharia Company.

Related to Sharia Company
Related to the Sharia Company refers to parties that have a related relationship with the reporting Sharia Company.
Not Related to Sharia Company
Not related to the Sharia Company refers to parties that do not have a related relationship with the reporting Sharia Company.

(11) Rating Agency
This item is filled with the name of the rating agency registered with OJK, which conducts rating on the securities owned by the reporting Sharia Financing Company.

(12) Securities Rating
This item is filled with the rating of the securities owned by the reporting Sharia Financing Company.

(13) Rating Date
This item is filled with the date the rating of the securities was conducted by the Rating Agency on the securities owned by the reporting Sharia Financing Company.

F. FORM 2300: DETAILS OF CAPITAL PARTICIPATION

FORMAT OF FORM 2300 (DETAILS OF CAPITAL PARTICIPATION)
Form 2300 (Details of Capital Participation) is compiled according to the following format:

(1) (2) (3) (4) (5) (6)
Company Name
Company Category
Related Status
Country
Start Date
Percentage of Participation Share
(7) (9) (10)
Currency Type
Initial Participation Value
Participation Capital Value
In Original Currency Value
In Rupiah Equivalent
In Original Currency Value
In Rupiah Equivalent

EXPLANATION OF FORM 2300 (DETAILS OF CAPITAL PARTICIPATION)
Form 2300 (Details of Capital Participation) contains details of capital participation activities conducted by the reporting Sharia Company.

(1) Company Name
This item is filled with the name of the company receiving capital participation from the reporting Sharia Company.

(2) Company Category
This item is filled with the classification/category of the company receiving capital participation from the reporting Sharia Company.

(3) Related Status
This item is filled with the relationship with the Sharia Company.

Related to Sharia Company
Related to the Sharia Company refers to the party receiving capital participation from the reporting Sharia Company that is related to it.
Not Related to Sharia Company
Not related to the Sharia Company refers to the party receiving capital participation from the reporting Sharia Company that is not related to it.

Explanation regarding Related Parties with Sharia Companies can be seen in Chapter II regarding General Explanation of Detail Columns.

(4) Country
This item is filled with the country of origin of the capital participation source.

(5) Start Date
This item is filled with the time of implementation of the capital participation.

(6) Percentage of Participation Share
This item is filled with the percentage of capital participation conducted by the reporting Sharia Company in the company receiving capital participation (investee company).

(7) Currency Type
This item is filled with the type of currency used in the capital participation.

(8) Initial Participation Value
This item is filled with the initial participation value:

In Original Currency Value
If the initial participation value amount is in a currency from the country of origin other than Rupiah.
If the currency type is Rupiah, the value in this column can be left blank.
In Rupiah Equivalent
If the initial participation value amount is in a currency from the country of origin other than Rupiah after being converted into rupiah using the Bank Indonesia middle exchange rate or the gross financing receivables (outstanding receivables) value in rupiah.

(9) Participation Capital Value
This item is filled with the amount of participation capital value classified in foreign currency value and in Rupiah equivalent:

In Original Currency Value
If the Participation Capital value amount is in a currency from the country of origin other than Rupiah.
If the currency type is Rupiah, the value in this column can be left blank.
In Rupiah Equivalent
If the Participation Capital value amount is in a currency from the country of origin other than Rupiah after being converted into rupiah using the Bank Indonesia middle exchange rate or the gross financing receivables (outstanding receivables) value in rupiah.

G. FORM 2490: DETAILS OF MISCELLANEOUS ASSETS

FORMAT OF FORM 2490 (DETAILS OF MISCELLANEOUS ASSETS)
Form 2490 (Details of Miscellaneous Assets) is compiled according to the following format:

(1) (2) (3)
Type
Currency Type
Nominal

EXPLANATION OF 2490 (DETAILS OF MISCELLANEOUS ASSETS)
Form 2490 (Details of Miscellaneous Assets) contains details of assets that cannot be classified into any of the items above.

(1) Type
This item is filled with prepaid expenses, istishna assets in progress, deferred costs, tax advances, employee financing, and other costs.

Prepaid Expenses
Prepaid expenses are costs used as advance payments for certain expenses.
Istishna Assets in Progress
Istishna assets in progress are the amounts disbursed by the Sharia Company in order to fulfill orders that have been agreed upon based on the Istishna contract.
Deferred Costs
Deferred costs are costs that have occurred or are deferred because their benefits can be felt in future periods.
Tax Advances
Tax advances are the amount of income tax that has been paid by the reporting Sharia Company but has not yet become an expense for the relevant accounting period.
Employee Financing
Employee financing is the value of financing provided by the reporting Sharia Company to employees that creates an employee payment obligation to the Sharia company.
Other Miscellaneous Assets
This item covers other miscellaneous assets besides the points above.

(2) Currency Type
This item is filled with the type of currency used.

(3) Nominal
This item is filled with the value of the type of miscellaneous assets owned by the reporting Sharia Company.

H. FORM 2550: DETAILS OF RECEIVED FINANCING

FORMAT OF FORM 2550 (DETAILS OF RECEIVED FINANCING)
Form 2550 (Details of Received Financing) is compiled according to the following format:

(1) (2) (3) (4) (5)
Contract Number
Type of Financing
Type of Contract
Currency Type
Duration
Start Date
Maturity Date
(6) (7)
Profit Sharing/Service Fee
Financing Ceiling/Amount
Type
Profit Sharing/Service Fee Type
In Original Currency
In Rupiah Equivalent
(8) (9)
Initial Financing
Financing Balance
In Original Currency
In Rupiah Equivalent
In Original Currency
In Rupiah Equivalent
(10) (11) (12) (13)
Funding Provider Name
Funding Provider Category
Related Status
Funding Provider Country

EXPLANATION OF FORM 2550 (DETAILS OF RECEIVED FINANCING)
Form 2550 (Details of Received Financing) contains details of financing received by the reporting Sharia Company.

(1) Contract Number
This item is filled with the financing agreement number.

(2) Type of Financing
This item is filled with the type of financing received, namely:

Syndication
Syndication financing is financing received by the reporting Sharia Company from 2 (two) or more funding providers (funders), either directly or through intermediary/broker services. The filling for Column II Funding Provider Name and Column VI Country of Origin follows the dominance principle based on the name of the Funding Provider that has the largest portion in providing financing.
Bilateral
Bilateral financing is financing received by the reporting Sharia Company from 1 (one) Funding Provider.
Multilateral
Multilateral financing is financing received by the reporting Sharia Company from international financial institutions, such as IFC and ADB.
Subordination
Subordination financing is financing received by the reporting Sharia Company with conditions as contained in the explanation of financial position report liability and equity items in the subordination financing item.

(3) Type of Contract
This item is filled with the type of contract, namely:

Mudharabah
A contract for cooperation in a business between two parties where the first party (shahib mal) provides all the capital, while the second party (mudharib) acts as the manager, and business profits are divided among them according to the agreement of the parties.
Musyarakah
Financing based on a cooperation contract between two or more parties for a specific business, where each party provides capital contributions with the provision that profits and risks will be borne together according to the agreement of the parties.
Mudharabah Musytarakah
A form of mudharabah where the fund manager (mudharib) also contributes capital in the cooperation where profits and risks will be borne together according to the agreement of the parties. A form of mudharabah where the fund manager (mudharib) also contributes capital in the cooperation where profits and risks will be borne together according to the agreement of the parties.
Ijarah
Transfer of the right to use (benefit) over an item for a certain period with rent (ujrah) payment, without being followed by the transfer of ownership of the item itself.
Qardh
Borrowing of funds (advances) without remuneration with the obligation of the borrower to return the financing principal in a lump sum or installments within a certain period.
Financing with Other Contracts Based on Sharia Principles.

(4) Currency Type
This item is filled with the type of currency used in the agreement.

(5) Duration

Start Date
This item is filled with the date the financing received by the reporting Sharia Company from the funding provider began as stated in the agreement.
Maturity Date
This item is filled with the date the financing received by the reporting Sharia Company from the Funding Provider ends as stated in the agreement.

(6) Profit Sharing/Service Fee

Type
This item is filled with the profit-sharing scheme according to the agreement of the parties contained in the contract in the form of margin or profit-sharing ratio or service fee.
Profit Sharing/Service Fee Value
This item is filled with the nominal value of the margin, profit sharing percentage, and nominal value of the service fee agreed upon by the parties contained in the contract.

(7) Financing Ceiling/Amount
This item is filled with the maximum amount of financing received by the reporting Sharia Company as stated in the agreement.

In Original Currency Value
Original currency value is the value of the financing ceiling owned in foreign currency according to the country of the funding provider and recorded according to the nominal on the financial position report based on applicable accounting standards.
In Rupiah Equivalent
In rupiah equivalent is the value of the financing ceiling owned in rupiah and the result of converting the financing ceiling owned in foreign currency into rupiah based on the Bank Indonesia middle exchange rate at the time of recording and recorded according to the nominal on the financial position report based on applicable accounting standards.

(8) Initial Financing
This item is filled with the amount of financing received by the reporting Sharia Company at initial receipt after the agreement approval occurs.

In Original Currency Value

The original currency value is the financing ceiling value held in foreign currency according to the funding country and recorded according to the nominal in the financial position report based on applicable accounting standards.

In Rupiah Equivalent
In Rupiah equivalent is the financing ceiling value held in Rupiah and the result of converting the financing ceiling held in foreign currency into Rupiah based on the Bank of Indonesia mid-rate at the time of recording and recorded according to the nominal in the financial position report based on applicable accounting standards.

(9) Financing Balance
This item is filled with the remaining financing of the reporting Sharia Company at the end of the reporting period.

In Original Currency
The original currency value is the financing ceiling value held in foreign currency according to the funding country and recorded according to the nominal in the financial position report based on applicable accounting standards.
In Rupiah Equivalent
In Rupiah equivalent is the financing ceiling value held in Rupiah and the result of converting the financing ceiling held in foreign currency into Rupiah based on the Bank of Indonesia mid-rate at the time of recording and recorded according to the nominal in the financial position report based on applicable accounting standards.

(10) Name of Fund Provider
This item is filled with the names of the parties providing financing to the reporting Sharia Company. In the event that the reporting Sharia Company has more than 1 (one) financing account with the same fund provider, the fund provider name column for each transaction is still filled with the name of the respective fund provider according to the number of agreement contracts.

(11) Group of Fund Providers
This item is filled with the group of parties providing funding for the financing business activities of the reporting Sharia Company. This item is filled with the group of fund providers.

(12) Related Status
This item is filled with the relationship between the fund provider and the Sharia Company, namely:

Related to the Sharia Company
Related to the Sharia Company is a party that provides financing facilities to the reporting Sharia Company that is related to it.
Not Related to the Sharia Company
Not related to the Sharia Company is a party that provides financing facilities to the reporting Sharia Company that is not related to it. Explanation regarding the relationship with the reporting Sharia Company can be seen in Chapter II regarding General Explanation of the Detail List Columns.

(13) Country of Fund Provider
This item is filled with the domicile country of the fund provider.

I. FORM 2600: DETAIL OF ISSUED SHARIA SECURITIES

FORM 2600 SHAPE (DETAIL OF ISSUED SHARIA SECURITIES)
Form 2600 (Detail of Issued Sharia Securities) is compiled according to the following format:

(1) (2) (3) (4) (5)
Sharia Security Number
Type of Sharia Security
Type of Contract
Time Frame
Margin/Profit Share/Service Fee
Start Date
Maturity Date
Type
Rate

(6) (7) (8) (9) (10)
Nominal Value of Securities
Balance of Issued Securities
Name of Fund Provider
Related Status
In Original Currency
In Rupiah Equivalent
Type of Currency
In Original Currency
In Rupiah Equivalent

(11) (12) (13) (14) (15)
Buyer Group
Country Location
KSEI Registration Date
KSEI Registration Number
Trustee Name

(17) (16) 1(18)
Rating Agency
Security Rating
Rating Date

FORM 2600 EXPLANATION (DETAIL OF ISSUED SHARIA SECURITIES)
Form 2600 (Detail of Issued Sharia Securities) contains a report on short-term and long-term investment positions in the form of securities held by the reporting Sharia Company in Rupiah and foreign currency issued by other parties. This item does not include equity participation in the form of shares. For bearer securities, the owner group column is filled with the first buyer (investor) at the time the security is issued. Securities that have been issued and then repurchased by the reporting Sharia Company in the secondary market must not be reported on the list of details of owned securities, but must reduce the outstanding amount of the issued securities.

(1) Sharia Security Number
This item is filled with the contract number of the securities issued by the reporting Sharia Company or the code of the issued securities according to registration at the Indonesia Central Securities Depository (KSEI).

(2) Type of Sharia Security
This item is filled with the type of securities issued by the reporting Sharia Company, namely:

Sharia Medium Term Notes (MTN)
Sharia Medium Term Notes (MTN) are medium-term securities with a term of 1 to 3 years issued based on Sharia principles by the reporting Sharia Financing Company to holders of Sharia Medium Term Notes (MTN) with the obligation to pay profit share gradually according to the MTN profit share payment schedule to holders of Sharia Medium Term Notes (MTN) and repay the entire principal debt at maturity.
Sukuk
Sukuk are securities issued based on Sharia principles, as evidence of ownership of a portion of company assets, both in Rupiah and foreign currency.
Sharia Bonds
Sharia bonds are long-term securities based on Sharia principles issued by the company to holders of Sharia bonds, requiring the company to pay income to holders of Sharia bonds in the form of profit share/margin or service fee and repay the bond funds at maturity.

(3) Type of Contract
This item is filled with the type of contract used in the Sharia securities issued by the reporting Sharia Financing Company in Rupiah and foreign currency, namely:

Mudharabah
Mudharabah Musytarakah; Musyarakah
Ijarah
Qardh
Other financing contracts in accordance with Sharia Principles.

(4) Time Frame
This item is filled with the start and maturity dates of the securities issued by the reporting Sharia Financing Company, namely:

Start Date
Start date is the date the issuance of securities begins as stated in the securities.
Maturity Date
Maturity date is the maturity date of the issued securities as stated in the securities.

(5) Margin/Profit Share/Service Fee
This item is filled with the type, value, and rate of Margin/Profit Share/Service Fee, namely:

Type
Type is the profit-sharing scheme according to the agreement of the parties stated in the contract in the form of margin or profit share ratio or service fee. This item is filled with the agreed income type:
Margin
Profit Share Ratio
Service Fee
Rate
Rate is the percentage of profit share in 1 year (per annum) stated in the issued Sharia securities.

(6) Nominal Value of Securities
This item is filled with the value of securities issued by the issuing company in Rupiah units.

In Original Currency
The nominal value of securities in original currency is the remaining loan of the reporting Sharia Financing Company at the end of the reporting period in foreign currency.
In Rupiah Equivalent
The nominal value of securities in Rupiah equivalent is the remaining loan of the reporting Sharia Financing Company at the end of the reporting period in foreign currency converted to Rupiah.

(7) Type of Currency
This item is filled with the type of currency used in the issuance of securities.

(8) Balance of Issued Securities
This item is filled with the financing balance, namely:

In Original Currency
The financing balance in original currency value is the remaining financing of the reporting Sharia Financing Company at the end of the reporting period in foreign currency. If the currency type is Rupiah, the value in foreign currency is left blank.
In Rupiah Equivalent
The financing balance in Rupiah equivalent is the remaining financing of the reporting Sharia Financing Company at the end of the reporting period in foreign currency converted to Rupiah.

(9) Name of Fund Provider
This item is filled with the name of the party purchasing or holding the securities issued by the reporting Sharia Financing Company.

(10) Related Status
This item is filled with the relationship with the Sharia Company.

Related to the Sharia Company
Related to the Sharia Company are parties that have a related relationship with the reporting Sharia Company.
Not Related to the Sharia Company
Not related to the Sharia Company are parties that do not have a related relationship with the reporting Sharia Company.

(11) Buyer Group
This item is filled with the group of fund providers purchasing or holding the securities issued by the reporting Sharia Financing Company.

(12) Country Location
This item is filled with the country of origin of the buyer or holder of the securities issued by the reporting Sharia Financing Company.

(13) KSEI Registration Date
This item is filled with the date the reporting Financing Company registered at the Indonesia Central Securities Depository (KSEI).

(14) KSEI Registration Number
This item is filled with the registration number of the reporting Sharia Financing Company registered at the Indonesia Central Securities Depository (KSEI).

(15) Trustee Name
This item is filled with the name of the trustee of the reporting Sharia Financing Company.

(14) Rating Agency
This item is filled with the name of the rating agency registered with the OJK, which rates the securities issued by the reporting Sharia Financing Company.

(15) Security Rating
This item is filled with the rating of the securities issued by the reporting Sharia Financing Company.

(16) Rating Date
This item is filled with the date the rating of the securities issued by the Rating Agency for the securities issued by the reporting Sharia Financing Company was conducted.

J. FORM 2790: DETAIL OF VARIOUS LIABILITIES

FORM 2790 SHAPE (DETAIL OF VARIOUS LIABILITIES)
Form 2790 (Detail of Various Liabilities) is compiled according to the following format:

(1) (2) (3)
Type
Type of Currency
Nominal

FORM 2790 EXPLANATION (DETAIL OF VARIOUS LIABILITIES)
Form 2790 (Detail of Various Liabilities) contains details of liabilities that cannot be classified into any of the above liability items.

(1) Type
This item is filled with the type of detail of various Liabilities owned by the reporting Sharia Financing Company, which can include among others:

Margin/Profit Share/Service Fee Expenses Payable
This item covers the total margin/profit share/service fee expenses payable by the reporting Sharia Company.
Salaries Payable
This item covers salaries payable by the reporting Sharia Company.
Unpaid Dividends
This item covers dividend payables by the reporting Sharia Company.
Income Tax Liabilities
This item covers income taxes payable by the reporting Sharia Company.
Insurance Payables
This item covers insurance payables not yet paid by the reporting Sharia Company.
Deferred Revenue
This item covers total deferred revenue by the reporting Sharia Company.
Employee Benefit Liabilities
This item covers employee benefit liabilities of the reporting Sharia Company to employees.
Other Various Liabilities
This item covers other various liabilities besides the points above.

(2) Type of Currency
This item is filled with the type of currency used.

(3) Nominal
This item is filled with the value of the various liabilities owned by the reporting Sharia Company.

K. FORM 3010: DETAIL OF SHARIA HEDGING DERIVATIVE INSTRUMENTS

FORM 3010 SHAPE (DETAIL OF SHARIA HEDGING DERIVATIVE INSTRUMENTS)
Form 3010 (Detail of Sharia Hedging Derivative Instruments) is compiled according to the following format:

(1) (2) (3) (4) (5)
Underlying
Financing Transaction
Contract Number
Sharia Derivative Instrument
Type of Derivative Instrument
Type of Contract
Type of Currency
Contract Number
Nominal

(6) (7) (8)
Time Frame
Nominal of Derivative Instrument for Hedging
Counterparty Details
Start Date
Maturity Date
In Original Currency Value
In Rupiah Equivalent
Name
Group
Country of Origin

FORM 3010 EXPLANATION (LIST OF DETAILS OF SHARIA HEDGING DERIVATIVE ASSETS)
Form 3010 (List of Details of Sharia Hedging Derivative Assets) contains a list of details of derivative instruments owned by the reporting Sharia Company in Rupiah or foreign currency as Sharia hedging instruments. Each derivative instrument owned by the reporting Sharia Company becomes a Sharia hedging instrument in each financing transaction conducted by the reporting Sharia Company.

(1) Underlying Financing Transaction
This item is filled with Underlying Financing Transaction, namely:

Contract Number
Contract number is the contract number of the financing transaction received by the reporting Sharia Company which is the basis for ownership of the derivative assets owned by the reporting Sharia Company in the context of Sharia hedging.
Nominal
Nominal is the amount of financing received by the reporting Sharia Company in foreign currency which is the basis for ownership of the derivative assets owned by the reporting Sharia Company in the context of Sharia hedging.

(2) Sharia Derivative Instrument Contract Number This item is filled with the contract number of the fund placement on derivative instruments owned by the reporting Sharia Company in the context of Sharia hedging from financing transactions conducted by the reporting Sharia Company.

(3) Type of Derivative Instrument
This item is filled with the type of derivative instrument chosen by the company in the context of Sharia hedging from financing transactions conducted by the company. The types of derivative instruments are carried out in accordance with Sharia principles, among others:

Spot
Forward
Other Types of Derivative Instruments

(4) Type of Contract
This item is filled with the type of contract used in the placement of derivative assets for Sharia hedging.

(5) Type of Currency
This item is filled with the type of currency code of the derivative instrument placed by the company on the counterparty.

(6) Time Frame
This item is filled with the start and maturity dates of the Sharia hedging contract, namely:

Start Date
Start is the date, month, and year the derivative instrument placed by the reporting Sharia Company on the counterparty becomes effective.
Maturity Date
Maturity date is the date, month, and year the derivative instrument placed by the reporting Sharia Company on the counterparty ends.

(7) Nominal of Derivative Instrument for Hedging This item is filled with the nominal of the Sharia hedging contract, namely:

In Original Currency Value
In original currency value is the amount of derivative instruments from other countries in the form of foreign currency placed by the Reporting Sharia Company on the counterparty.
In Rupiah Equivalent
In Rupiah equivalent is the Rupiah equivalent result of the amount of derivative instruments from other countries in the form of foreign currency placed by the reporting Sharia Company on the counterparty.

(8) Counterparty Details
This item is filled with the name, group, and country of origin of the counterparty, namely:

Name
Name is the institution/company of the counterparty providing the derivative instrument used by the reporting Sharia Company in the context of Sharia hedging.
Group
Group is the business sector of the institution/company of the counterparty providing the derivative instrument used by the reporting Sharia Company in the context of Sharia hedging.
Country of Origin
Country of origin is the country of the counterparty of the derivative instrument used by the reporting Sharia Company in the context of Sharia hedging.

L. FORM 3020: DETAIL OF JOINT FINANCING DISBURSEMENT WITH THIRD-PARTY SHARE

FORM 3020 SHAPE (DETAIL OF JOINT FINANCING DISBURSEMENT WITH THIRD-PARTY SHARE)
Form 3020 (Detail of Joint Financing Disbursement with Third-Party Share) is compiled according to the following format:

(1) (2) (3) (4) (5) (6)
Contract Number
Type of Contract
Time Frame
Type of Currency
Sharia Financing Company Share
Ceiling
Start Date
Maturity Date
In Original Currency Value
In Rupiah Equivalent

(7) (8) (9) (10) (11)
Outstanding Balance of Joint Financing Disbursement Name of Fund Provider Group of Fund Provider Related Status Country of Origin In Original Currency Value In Rupiah Equivalent

FORM 3020 EXPLANATION (DETAIL OF JOINT FINANCING DISBURSEMENT WITH THIRD-PARTY SHARE)
Form 3020 (Detail of Joint Financing Disbursement with Third-Party Share) contains details of financing disbursement resulting from the cooperation of the reporting Sharia Company with other parties in the form of channeling or through Musyarakah contracts.

(1) Contract Number
This item is filled with the contract number of the channeling agreement or through Musyarakah contract with third parties.

(2) Type of Contract
This item is filled with the type of contract used in the detail of joint financing disbursement cooperation conducted by the reporting Sharia Company in Rupiah and foreign currency.

Musyarakah
Musyarakah is financing based on a cooperation contract between two or more parties for a specific business, where each party provides fund contributions with the provision that profits and risks will be borne together according to the agreement of the parties.
Wakalah bil Ujrah
Wakalah is the granting of authority from the grantor (muwakkil) to the grantee (wakil) in matters that can be delegated, where the grantee (wakil) does not bear risk for what is delegated, except due to negligence or breach of contract. Wakalah bil ujrah is Wakalah with the imposition of a service fee (ujrah). Wakalah bil ujrah is used for the channeling scheme.

(3) Time Frame

Start Date
This item is filled with the date, month, and year the joint financing disbursement from the fund provider (Sharia bank, other Sharia Companies, or secondary housing financing companies) to the reporting Sharia Company begins as stated in the joint financing disbursement agreement.
Maturity Date
This item is filled with the date, month, and year the joint financing disbursement agreement from the fund provider (Sharia bank, other Sharia Companies, or secondary housing financing companies) to the reporting Sharia Company ends as stated in the joint financing disbursement agreement.

(4) Type of Currency
This item is filled with the type of currency used in the joint financing disbursement agreement.

(5) Sharia Financing Company Share
This item is filled with the percentage of the Sharia Financing Company's financing share as stated in the joint financing disbursement agreement.

(6) Ceiling

In Original Currency Value
This item is filled with the amount of the joint financing disbursement ceiling in original currency value if the currency type is Rupiah, the value in foreign currency is left blank.
In Rupiah Equivalent
This item is filled with the amount of the joint financing disbursement ceiling in Rupiah equivalent if the currency type is other than Rupiah.

(7) Outstanding Balance of Joint Financing Disbursement

In Original Currency Value
This item is filled with the value of the outstanding balance of joint financing receivables which is the share of the fund provider at the end of the reporting period in original currency value if the currency type is Rupiah, the value in foreign currency is left blank.
In Rupiah Equivalent
This item is filled with the value of the outstanding balance of joint financing receivables which is the share of the fund provider at the end of the reporting period in Rupiah equivalent if the currency type is other than Rupiah.

(8) Name of Fund Provider
This item is filled with the name of each fund provider of the reporting Sharia Company at the end of the reporting period. In the event that the reporting Sharia Company has more than one joint financing account with the same fund provider, the fund provider name column for each transaction is still filled with the name of the respective fund provider according to the number of agreement contracts. Example: PT. Bank Syariah Mandiri, written as Bank BSM PT. Bank Tabungan Negara, Tbk written as Bank BTN

(9) Group of Fund Providers
This item is filled with the party providing joint financing to the reporting Sharia Company.

(10) Related Status
This item is filled with the relationship with the Sharia Company.

Related to the Sharia Company
Related to the Sharia Company is with the party providing channeling financing or through Musyarakah contract to a company related to the reporting Sharia Company.
Not Related to the Sharia Company
Not related to the Sharia Company is the party providing channeling financing or through Musyarakah contract to a company not related to the reporting Sharia Company.

(11) Country of Origin
This item is filled with the domicile country of the fund provider.

M. FORM 5310: ASSET AND LIABILITY MATCHING ANALYSIS REPORT

FORM 5310 SHAPE (ASSET AND LIABILITY MATCHING ANALYSIS REPORT)
Form 5310 (Asset and Liability Matching Analysis Report) is compiled according to the following format:

In Rupiah

Items
Rupiah
Foreign Currency
Total
Maturity Up To
Maturity Up To
≤3 Months

3-≤6 Months
6 Months

≤1 Year

1-≤5 Years
5- ≤10 Years
10 Years
Total
≤3 Months
3-≤6 Months
6 Months

≤1 Year

1-≤5 Years
5- ≤10 Years
10 Years
Total

I. ASSETS
A. Financing Receivables
Based on Sharia Principles - Net

Financing Receivables
Buy-Sell Based on
Sharia Principles - Net a. Financing Receivables Murabahah - Principal b. Financing Receivables Salam - Principal
c. Financing Receivables
Istishna - Principal d. Financing Receivables
Buy-Sell
Based on Sharia
Principles Other -
Principal
Provision for Financing
Receivables Buy-Sell

Items
Rupiah
Foreign Currency
Total
Maturity Up To
Maturity Up To
≤3 Months

3-≤6 Months
6 Months

≤1 Year

1-≤5 Years
5- ≤10 Years
10 Years
Total
≤3 Months
3-≤6 Months
6 Months

≤1 Year

1-≤5 Years
5- ≤10 Years
10 Years
Total

Based on Sharia
Principles
3. Financing Receivables
Investment Based on
Sharia Principles - Net a. Financing Receivables Mudharabah - Principal b. Financing Receivables Musyarakah - Principal
c. Financing Receivables
MudharabahMusyta rakah - Principal d. Financing Receivables MusyarakahMutana qishoh - Principal e. Financing Receivables Investment Based on Sharia Principles Other - Principal
4. Provision for Financing
Receivables Investment
Based on Sharia
Principles
5. Financing Receivables

Items
Rupiah
Foreign Currency
Total
Maturity Up To
Maturity Up To
≤3 Months

3-≤6 Months
6 Months

≤1 Year

1-≤5 Years
5- ≤10 Years
10 Years
Total
≤3 Months
3-≤6 Months
6 Months

≤1 Year

1-≤5 Years
5- ≤10 Years
10 Years
Total

Service Based on
Sharia Principles - Net a. Financing Receivables Ijarah - Principal b. Financing Receivables IMBT - Principal
c. Financing Receivables
Qardh - Principal d. Financing Receivables
Wakalah bil Ujrah –
Principal e. Financing Receivables
Service Based on
Sharia Principles
Other - Principal
6. Provision for Financing
Receivables Service
Based on Sharia
Principles
B. Non-Financing Assets
C. Total Assets
II. LIABILITIES
A. Funding Received
B. Issued Securities

Items
Rupiah
Foreign Currency
Total
Maturity Up To
Maturity Up To
≤3 Months

3-≤6 Months
6 Months

≤1 Year

1-≤5 Years
5- ≤10 Years
10 Years
Total
≤3 Months
3-≤6 Months
6 Months

≤1 Year

1-≤5 Years
5- ≤10 Years
10 Years
Total

C. Liabilities Other Than
Funding and Issued Securities
D. Total Liabilities

EXPLANATION OF FORM 5310 (ASSET AND LIABILITY MATCHING ANALYSIS REPORT)

Form 5310 (Asset and Liability Matching Analysis Report) contains the asset and liability values of the reporting Sharia Company based on maturity age, divided into <3 months, 3–6 months, 6 months–1 year, 1–5 years, 5–10 years, and over 10 years.

I. Assets

This item covers total assets based on each maturity category in currency, either in rupiah and/or foreign currency. This item consists of the sum of net Sharia financing receivables and non-financing assets. The Asset value must be equal to the Total Assets item in the Financial Position Report Form 1100 Monthly Financial Position Report.

A. Net Sharia Financing Receivables

This item covers the total maturity of financing assets. Based on Sharia Principles according to currency, whether in rupiah and/or foreign currency. This item consists of the sum of the maturity of sales financing, investment financing, and service financing.

Sales Financing

This item covers the total net sales financing based on each receivable maturity category in rupiah and/or foreign currency. This item consists of the sum of each principal of murabahah financing receivables, salam financing receivables, istishna financing receivables, other Sharia-based sales financing receivables, each receivable maturity category after being reduced by provisions for sales financing receivables based on Sharia principles. Principal is the outstanding principal after being reduced by deferred margin.

The provision value category for sales financing receivables essentially adjusts to the principal of receivables, however, Sharia Companies are permitted to fill in the maturity column up to less than 3 months.

Investment Financing

This item covers the total net investment financing based on each receivable maturity category in rupiah and/or foreign currency. This item consists of the sum of the principal of mudharabah financing receivables, musyarakah financing receivables, joint mudharabah financing receivables, diminishing musyarakah financing receivables, other Sharia-based investment financing receivables, each receivable maturity category after being reduced by provisions for Sharia-based investment financing receivables.

The Provision Value Category for Investment Financing Receivables essentially adjusts to the principal of receivables, however, Sharia Companies are permitted to fill in the maturity column up to less than 3 months.

Service Financing

This item covers the total net service financing based on each receivable maturity category in rupiah and/or foreign currency. This item consists of the sum of each principal of ijarah financing receivables, IMBT financing receivables, Qardh financing receivables, wakalah bil ujrah financing receivables, other Sharia-based service financing receivables, each receivable maturity category after being reduced by provisions for other Sharia-based service financing receivables.

The provision value category for service financing receivables essentially adjusts to the principal of receivables, however, the reporting Sharia Company is permitted to fill in the maturity column up to less than 3 months.

B. Non-Financing Assets

This item covers the total maturity of non-financing assets according to currency, whether in rupiah and/or foreign currency.

C. Total Assets

This item covers the total assets of the reporting Sharia Company according to Assets in Form 1100 (Monthly Financial Position Report).

This copy is in accordance with the original
Legal Director 1
Legal Department signed
Yuliana

II. Liabilities

This item covers the total maturity of liabilities according to currency, in rupiah and/or foreign currency according to maturity classification. This item consists of the sum of received funding, issued securities, liabilities other than received funding and issued securities, and total liabilities.

Established in Jakarta on 4 December 2019
EXECUTIVE HEAD OF SUPERVISOR OF
INSURANCE, PENSION FUNDS,
FINANCING INSTITUTIONS, AND
OTHER FINANCIAL SERVICE INSTITUTIONS
FINANCIAL SERVICES AUTHORITY,

signed

RISWINANDI

APPENDIX II
FINANCIAL SERVICES AUTHORITY CIRCULAR
NUMBER 27 /SEOJK.05/2019
ABOUT
AMENDMENT TO FINANCIAL SERVICES AUTHORITY CIRCULAR NUMBER 4/SEOJK.05/2016 ABOUT MONTHLY REPORTS OF SHARIA FINANCING COMPANIES AND SHARIA BUSINESS UNITS OF FINANCING COMPANIES

FORMAT OF LETTER OF APPLICATION FOR CHANGE OF BOARD MEMBERS RESPONSIBLE FOR MONTHLY REPORTS AND MONTHLY REPORT PREPARERS

COMPANY LETTERHEAD
Number :
Date :
Attachments :
Subject : Application for Change of Board Members Responsible for Monthly Reports and/or Monthly Report Preparers

To the Honorable
Financial Services Authority u.p. Directorate of Statistics and Information IKNB Wisma Mulia 2 Building, 11th Floor Jalan Jenderal Gatot Subroto Kav. 40 Jakarta, 12710

change of board members responsible for monthly reports;
and/or
change of monthly report preparers,
with the following changes:

Position Description Before After
Board Member
Responsible
Name
Position in
Sharia Financing Company or
Financing Company with UUS

This copy is in accordance with the original
Legal Director 1
Legal Department signed
Yuliana

Email
Phone/Fax
Preparer
Name
Position in
Company
Email
Phone

Thus this application is submitted, and for your attention we thank you.
Sincerely,
Board of Directors PT/Cooperative *)
Signature, name, and wet seal
( )
*) delete what is not needed

Established in Jakarta on 4 December 2019
EXECUTIVE HEAD OF SUPERVISOR OF
INSURANCE, PENSION FUNDS,
FINANCING INSTITUTIONS, AND
OTHER FINANCIAL SERVICE INSTITUTIONS
FINANCIAL SERVICES AUTHORITY,

signed

RISWINANDI

APPENDIX III
FINANCIAL SERVICES AUTHORITY CIRCULAR
NUMBER 27 /SEOJK.05/2019
ABOUT
AMENDMENT TO FINANCIAL SERVICES AUTHORITY CIRCULAR NUMBER 4/SEOJK.05/2016 ABOUT MONTHLY REPORTS OF SHARIA FINANCING COMPANIES AND SHARIA BUSINESS UNITS OF FINANCING COMPANIES

FORMAT OF LETTER OF APPLICATION FOR USER ID AND PASSWORD CODES OF THE MONTHLY REPORT SYSTEM APPLICATION

COMPANY LETTERHEAD
Number :
Date :
Attachments :
Subject : Application for User ID and Password Codes Monthly Report Application

To the Honorable
Financial Services Authority u.p. Directorate of Statistics and Information IKNB Wisma Mulia 2 Building, 11th Floor Jalan Jenderal Gatot Subroto Kav. 40 Jakarta, 12710

Referring to Financial Services Authority Circular Number 4/SEOJK.05/2016 about Monthly Reports of Sharia Financing Companies and Sharia Business Units of Financing Companies as amended by Financial Services Authority Circular Number ....., hereby we for and on behalf of:
Company : ______________________________________ Company Code: ______________________________________ submit an application to obtain user ID and password codes for Monthly Report submission with the name of the monthly report preparer as follows:
Name : ______________________________________
Position : ______________________________________ Email : ______________________________________ Phone/Fax : ______________________________________

Thus this application is submitted, and for your attention we thank you.
Sincerely,
Board of Directors PT/Cooperative *)

This copy is in accordance with the original
Legal Director 1
Legal Department signed
Yuliana

Signature, name, and wet seal
( )
*) delete what is not needed

Established in Jakarta on 4 December 2019
EXECUTIVE HEAD OF SUPERVISOR OF
INSURANCE, PENSION FUNDS,
FINANCING INSTITUTIONS, AND
OTHER FINANCIAL SERVICE INSTITUTIONS
FINANCIAL SERVICES AUTHORITY,

signed

RISWINANDI

APPENDIX IV
FINANCIAL SERVICES AUTHORITY CIRCULAR
NUMBER 27 /SEOJK.05/2019
ABOUT
AMENDMENT TO FINANCIAL SERVICES AUTHORITY CIRCULAR NUMBER 4/SEOJK.05/2016 ABOUT MONTHLY REPORTS OF SHARIA FINANCING COMPANIES AND SHARIA BUSINESS UNITS OF FINANCING COMPANIES

FORMAT OF LETTER OF APPLICATION FOR CHANGE OF USER ID AND PASSWORD CODES FOR MONTHLY REPORTS

COMPANY LETTERHEAD
Number :
Date :
Attachments :
Subject : Application for Change of User ID and Password Codes Monthly Report Application

To the Honorable
Financial Services Authority u.p. Directorate of Statistics and Information IKNB Wisma Mulia 2 Building, 11th Floor Jalan Jenderal Gatot Subroto Kav. 40 Jakarta, 12710

Referring to Financial Services Authority Circular Number 4/SEOJK.05/2016 about Monthly Reports of Sharia Financing Companies and Sharia Business Units of Financing Companies as amended by Financial Services Authority Circular Number ....., hereby we for and on behalf of:
Company : ______________________________________ Company Code: ______________________________________ submit an application for change of user ID and password codes for Monthly Report submission with the name of the monthly report preparer as follows:
Name : ______________________________________
Position : ______________________________________ Email : ______________________________________ Phone/Fax : ______________________________________

Thus this application is submitted, and for your attention we thank you.
Sincerely,
Board of Directors PT/Cooperative *)

This copy is in accordance with the original
Legal Director 1
Legal Department signed
Yuliana

Signature, name, and wet seal
( )
*) delete what is not needed

Established in Jakarta on 4 December 2019
EXECUTIVE HEAD OF SUPERVISOR OF
INSURANCE, PENSION FUNDS,
FINANCING INSTITUTIONS, AND
OTHER FINANCIAL SERVICE INSTITUTIONS
FINANCIAL SERVICES AUTHORITY,

signed

RISWINANDI

Amendment to Financial Services Authority Circular Number 4/SEOJK.05/2016 on Monthly Reports of Sharia Financing Companies and Sharia Business Units

Lineage: In force