Amendment to OJK Circular No. 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 the place.

COPY
CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY NUMBER 27 /SEOJK.05/2019 CONCERNING AMENDMENT TO THE FINANCIAL SERVICES AUTHORITY CIRCULAR LETTER NUMBER 4/SEOJK.05/2016 CONCERNING MONTHLY REPORTS OF SHARIA FINANCING COMPANIES AND SHARIA BUSINESS UNITS FROM FINANCING COMPANIES

In relation to the mandate of Article 2 paragraph (6), Article 4 paragraph (6), and Article 10 of the 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 the Financial Services Authority Regulation Number 10/POJK.05/2019 concerning the Conduct of Business of 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 necessary to the Financial Services Authority Circular Letter 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 Letter 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 Sharia Financing Company's headquarters 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 so that:
a. The Sharia Company cannot submit Monthly Reports online; and/or b. OJK cannot receive Monthly Reports online, then the Sharia Company is required 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 OJK via a letter signed by the Board of Directors and addressed to:
Financial Services Authority u.p. 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 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 provisions:
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 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 submitted 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 Letter starts for the reporting period of June 2020, which is submitted with the submission time as referred to in Roman III.

This copy is consistent with the original
Director of Law 1
Legal Department signed,
Yuliana
10. The provision of numeral 2 of Roman VII is amended to read as follows:
2. Companies must conduct trial submissions of Monthly Reports according to the form, structure, and submission procedures of Monthly Reports as regulated in this OJK Circular Letter for the reporting period of March 2020 through the reporting period of May 2020.
11. Appendix I is amended to read as contained in Appendix I which is an integral part of this OJK Circular Letter.
12. Appendix II is amended to read as contained in Appendix II which is an integral part of this OJK Circular Letter.
13. Appendix III is amended to read as contained in Appendix III which is an integral part of this OJK Circular Letter.
14. Appendix IV is amended to read as contained in Appendix IV which is an integral part of this OJK Circular Letter.

II. This OJK Circular Letter 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
CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY NUMBER 27 /SEOJK.05/2019 CONCERNING AMENDMENT TO THE FINANCIAL SERVICES AUTHORITY CIRCULAR LETTER NUMBER 4/SEOJK.05/2016 CONCERNING MONTHLY REPORTS OF SHARIA FINANCING COMPANIES AND SHARIA BUSINESS UNITS FROM FINANCING COMPANIES

FORM, STRUCTURE, AND GUIDELINES
FOR PREPARING 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 required 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 OJK and Accounting Standards Statements as well as Interpretations of Accounting Standards (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 report. 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 and 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 and 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 activities 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, the reporter uses the profit sharing option; or
if the financing activity is services, 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 digits after the decimal point are used, for example, margin/profit sharing/service fee 12.50% is written as 12.50. For transaction types that do not provide 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 assessed with criteria in accordance with OJK Regulations concerning the Conduct of Business of 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 horizontal and vertical:
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, through 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, through 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 through 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 through letter i.

Not Related to Sharia Companies
Not related to Sharia Companies are parties who 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 receivables, investments, service receivables, 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 Workforce at Headquarters
Number of Workforce at Branch Offices
Number of Workforce at Offices Other than Branch Offices
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 limited liability company status, hereinafter referred to as a company, is a legal entity that is a capital partnership, 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 open company status is a public company or a company that conducts 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 headquarters 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 headquarters 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 headquarters 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 Workforce at Headquarters
This item is filled with the number of workforce, including permanent, contract, and outsourcing staff at the headquarters 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, categorized by 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, categorized by gender column, and must be detailed in Form 0041 (Detail of Workforce Based on Education Level).

e. Report Compiler and Responsible Board of Directors Members

Report Compiler
This item is filled with the complete data of the Sharia Financing Company reporting personnel acting as the report compiler. a) Full Name This item is filled with the full name of the report compiler. Position This item is filled with the position of the report compiler. b) Telephone Number This item is filled with the telephone number of the department/division/work unit of the report compiler. c) Electronic Mail Address (Email) This item is filled with the email address of the report compiler.
Responsible Board of Directors Member
This item is filled with the complete data of the board of directors member acting as the responsible party for the report. a) Full Name This item is filled with the full name of the responsible board of directors member. b) Position This item is filled with the position of the responsible board of directors member.

c) Telephone Number
This item is filled with the telephone number of the department/division/work unit of the responsible board of directors member. d) Electronic Mail Address (Email) This item is filled with the email address of the responsible board of directors member.

II. SHARIA BUSINESS UNIT (UUS)

FORM 0000 (UUS PROFILE) FORMAT
For UUS, Form 0000 (UUS Profile) is compiled according to the following format:

UUS INFORMATION

Type of Sharia Business Activity Conducted
Date of Establishment of UUS

UUS 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 UUS Head Office Employees
13) Number of UUS Branch Office Employees
14) Number of UUS Non-Branch Office Employees

REPORT COMPILER AND RESPONSIBLE BOARD OF DIRECTORS MEMBERS
15) Report Compiler
a) Full Name b) Position c) Telephone Number d) Electronic Mail Address (Email)
16) Responsible Board of Directors Member
a) Full Name b) Position c) Telephone Number d) Electronic Mail Address (Email)

EXPLANATION OF FORM 0000: UUS PROFILE
Form 0000 (UUS Profile) contains all information regarding the UUS profile. a. Company Information

Type of Sharia Business Activity 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 Establishment of UUS
This item is filled with the day, month, and year of the UUS establishment. b. UUS Address
Full Address
This item is filled with the full address according to the UUS office domicile.
District/City Location
This item is filled with the UUS district/city location.
Postal Code
This item is filled with the postal code number of the UUS office domicile.
Telephone Number
This item is filled with the UUS telephone number preceded by the regional area code.
Office Building Ownership Status
This item is filled with the office building ownership status, namely:
a) Own property b) Other ownership status (rented)
Website Address
This item is filled with the reporting UUS website address.
Electronic Mail Address (Email)
This item is filled with the electronic mail (email) address of the UUS.

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 UUS Head Office Employees
This item is filled with the number of employees, whether permanent, contract, or outsourcing, at the UUS head office, categorized by gender column, and must be detailed in Form 0041 (Detail of Workforce Based on Education Level).
13) Number of UUS Branch Office Employees
This item is filled with the number of employees, whether permanent, contract, or outsourcing, at the Sharia unit branch office, categorized by gender column, and must be detailed in Form 0041 (Detail of Workforce Based on Education Level).
14) Number of UUS Non-Branch Office Employees
This item is filled with the number of employees, whether permanent, contract, or outsourcing, at offices other than branch offices, categorized by gender column, and must be detailed in Form 0041 (Detail of Workforce Based on Education Level). e. Report Compiler and Responsible Board of Directors Members
15) Report Compiler
This item is filled with the complete data of UUS personnel acting as the report compiler. a) Full Name This item is filled with the full name of the report compiler. b) Position This item is filled with the position of the report compiler. c) Telephone Number This item is filled with the telephone number of the department/division/work unit of the report compiler. d) Electronic Mail Address (Email) This item is filled with the electronic mail (email) address of the report compiler.
16) Responsible Board of Directors Member
This item is filled with the complete data of the board of directors member acting as the responsible party for the report. a) Full Name This item is filled with the full name of the responsible board of directors member. b) Position This item is filled with the position of the responsible board of directors member. c) Telephone Number This item is filled with the telephone number of the department/division/work unit of the responsible board of directors member. d) Electronic Mail Address (Email) This item is filled with the electronic mail (email) address of the responsible board of directors member.

B. FORM 0010: BUSINESS LICENSE DETAILS

FORM 0010 (BUSINESS LICENSE DETAILS) FORMAT
Form 0010 (Business License Details) is compiled according to the following format:
(1) Business License Number
(2) Business License Date
(3) Licensing Type
(4) Notes
EXPLANATION OF FORM 0010 (BUSINESS LICENSE DETAILS)
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 Commissioners' Decision regarding the granting of business license 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 Commissioners' Decision regarding the granting of business license 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:

First Establishment License
Business Activity Enhancement
Name Change
Other Business Licenses
For UUS, this item is filled with the licensing type determined by OJK, namely:
UUS 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 name change 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 compiled according to the following format:
(1) Branch Office License Number
(2) Branch Office License Date
(3) Location
Address
District
City
Postal Code
(4) Telephone Number
(5) Number of Employees
(6) Branch Manager Name
EXPLANATION OF FORM 0020 (BRANCH OFFICE DETAILS)
BRANCH OFFICE DETAILS
Form 0020 (Branch Office Details) contains information on the branch offices of the reporting Sharia Company, including branch offices of Sharia units from 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 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 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/District
This item is filled with the city/district 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 for each branch office.

D. FORM 0025: DETAILS OF OFFICES OTHER THAN BRANCH OFFICES

FORM 0025 (DETAILS OF OFFICES OTHER THAN BRANCH OFFICES) FORMAT
Form 0025 (Details of Offices Other than Branch Offices) is compiled according to the following format:
(1) Office Type
(2) Recording Letter Number
(3) Recording Letter Date
(4) Location
Address
District
City/District
Postal Code
(5) Telephone Number
(6) Number of Employees
(7) Office Responsible Person Name
EXPLANATION OF FORM 0025 (DETAILS OF OFFICES OTHER THAN BRANCH OFFICES)
Form 0025 (Details of Offices Other than Branch Offices) 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 designation 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/District
This item is filled with the city/district location.
Postal Code
This item is filled with the postal code number 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: SHAREHOLDER AND SECOND-DEGREE SHAREHOLDER DETAILS

FORM 0030 (SHAREHOLDER AND SECOND-DEGREE SHAREHOLDER DETAILS) FORMAT
Form 0030 (Shareholder Details and Second-Degree Shareholder Details) is compiled 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 (Direct/Indirect) (8) Share Ownership Value (in Rp) Percentage (%) (9) Management Information of Legal Entity Shareholder 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
EXPLANATION OF FORM 0030 (SHAREHOLDER AND SECOND-DEGREE SHAREHOLDER DETAILS)
Form 0030 (Shareholder Details and Second-Degree Shareholder Details) contains details of shareholders in the reporting Sharia Financing Company, whether individuals or legal entities, information on the management of shareholders of the reporting Sharia Financing Company, and information on second-degree shareholders. UUS does 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 (Koperasi)
Foundation (Yayasan)
Pension Fund (Dana Pensiun)
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 (Direct or Indirect) 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 aforementioned legal entity, whether directly or indirectly. (8) Share Ownership
Value
This item is filled with the nominal value of the paid-up capital of the reporting Sharia Financing Company owned by the shareholder. The total value must be equal to the nominal value of the paid-up capital in Form 1100 (Monthly Financial Position 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 Shareholder
Manager Name
This item is filled with the name of the managers and supervisors of shareholders of the reporting Sharia Financing Company in the form of legal entities.
Position
This item is filled with the position of the managers and supervisors of 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 of directors members.
Country of Origin
This item is filled with the country of origin of the managers and supervisors of shareholders.
(10) Second-Degree Shareholder Information
Second-Degree Shareholder Name
This item is filled with the full name of the second-degree shareholder (shareholder of 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 the 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 the paid-up capital in the form of the percentage of shareholders 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 compiled 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 Assessment Approval Information Decision Letter Number Decision Letter Date
EXPLANATION OF FORM 0035 (MANAGEMENT DETAILS)
Form 0035 (Management Details) contains information on the management of the reporting Sharia Company, consisting of commissioners and directors for Sharia Financing Companies with limited liability company legal status, or supervisors and managers for Sharia Financing Companies with cooperative legal status, including the Sharia Supervisory Board and UUS 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, such as the population index number (NIK), Temporary Stay Permit (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 position 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 status, supervisors are equated with commissioners and managers are equated with directors. For UUS, the position of managers and supervisors is filled, namely:
Sharia Supervisory Board in Sharia Financing Companies that have UUS
UUS Leadership
(5) Domicile
This item is filled with the city/district 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 for members of the Board of Commissioners, 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 for members of the Board of Commissioners, 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 for 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 Assessment Approval Information
Decision Letter Number
This item is filled with the Decision Letter Number for the Determination of Fit and Proper Assessment 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 UUS Leadership, this column is not filled.

G. FORM 0036: RELATED PARTY DETAILS

FORM 0036 (RELATED PARTY DETAILS) FORMAT
Form 0036 (Related Party Details) is compiled according to the following format:
(1) Related Party Name
(2) Related Party Group
(3) Country Location
(4) Related Party Relationship
Code A-J
EXPLANATION OF FORM 0036 (RELATED PARTY DETAILS)
Form 0036 (Related Party 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 related party group.
(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 the 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 or business entity that is the controller of the reporting Sharia Financing Company.
B. Business entity where the reporting Sharia Financing Company acts as the controller.
C. Individual or business entity acting as the controller of the business entity as referred to in letter B.
D. Business entity whose control is exercised 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. 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 individuals 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:
the Board of Commissioners or Board of Directors of the reporting Sharia Financing Company; or
the 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 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 compiled according to the following format:

Education Level
Permanent Workforce
Contract Workforce
Outsourcing Workforce
Total Workforce
L P Total L P Total L P Total L P Total

Head Office
a. Education Level
Other than below High School b. High School (SMA)
c. Diploma (Diploma)
d. Bachelor (Sarjana) e. Postgraduate (Pasca Sarjana)
Branch Office
a. Education Level
Other than below High School b. High School (SMA)
c. Diploma (Diploma)
d. Bachelor (Sarjana) e. Postgraduate (Pasca Sarjana)
Non-Branch Office
a. Education Level
Other than below High School b. High School (SMA)
c. Diploma (Diploma)
d. Bachelor (Sarjana) e. Postgraduate (Pasca Sarjana) Total

Education Level
Permanent Workforce
Contract Workforce
Outsourcing Workforce
Total Workforce
L P Total L P Total L P Total L P Total
Other than below High School b. High School (SMA)
c. Diploma (Diploma)
d. Bachelor (Sarjana) e. Postgraduate (Pasca Sarjana) Total

EXPLANATION OF FORM 0041 (DETAILS OF WORKFORCE EDUCATION LEVELS)
Form 0041 (Details of Workforce Education Levels) contains details of the number of employees in each workforce education category at the head office, branch offices, and other than branch offices of the reporting Sharia Company. For SBUs (Sharia Business Units), the reporter only fills in data for employees specifically assigned to conduct SBU operational activities.

Education Level

Head Office
a. Other Education Levels below High School (SMA) b. High School (SMA)
c. Diploma
d. Bachelor's Degree (Sarjana) e. Postgraduate (Pasca Sarjana) In the event there are employees from the reporting Sharia Company with Master's degree (Strata 2) or Doctorate (Strata 3) education levels, they shall be filled in the Postgraduate column.
Branch Offices
a. Other Education Levels below High School (SMA) b. High School (SMA)
c. Diploma
d. Bachelor's Degree (Sarjana) e. Postgraduate (Pasca Sarjana) In the event there are employees from the reporting Sharia Company with Master's degree (Strata 2) or Doctorate (Strata 3) education levels, they shall be filled in the Postgraduate column.
Other than Branch Offices
a. Other Education Levels below High School (SMA) b. High School (SMA)
c. Diploma
d. Bachelor's Degree (Sarjana) e. Postgraduate (Pasca Sarjana) In the event there are employees from the reporting Sharia Financing Company with Master's degree (Strata 2) or Doctorate (Strata 3) education levels, they shall be filled in the Postgraduate column.

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

I. FORM 0043: DETAILS OF WORKFORCE BASED ON FUNCTION

FORMAT OF FORM 0043 (DETAILS OF WORKFORCE BASED ON FUNCTION)
Form 0043 (Details of Workforce Based on Function) is prepared according to the following format:
(1) (2) (3) (4) (5)
Function
Managerial Staff up to one level below Board Members Staff and Others Total Description Dual Role Workforce Permanent Contract Outsourcing Permanent Contract Outsourcing Permanent Contract Outsourcing
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-Financing of Terrorism
Other Work Units
Total
EXPLANATION OF FORM 0043 (DETAILS OF WORKFORCE BASED ON FUNCTION)
Form 0043 (Details of Workforce Based on Function) contains the number of employees owned by the company based on work units both at the head office, branch offices, and other than branch offices of the reporting Sharia 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-Financing of Terrorism
Other Work Units
For SBUs, the reporter only fills in data for employees specifically assigned to conduct SBU operational activities.

(2) Managerial Staff up to One Level Below Board Members This item is filled with the number of employees who are managerial levels up to one level below board 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 employees who are staff levels 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 employees who are managerial levels up to one level below Board Members based on function:

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

(5) Dual Role Description
This item is filled with the dual role functions performed by employees of the reporting Sharia Company. In order to fill out the report, one employee can only enter 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) (2) (3) (4) (5) (6)
Name
Identity Number
Citizenship
Position
Specialization Field
Residence
(7) (8) (9) (10)
Work Permit Number
Work Permit Date
Start of Work Permit Validity Period
End of Work Permit Validity Period
EXPLANATION OF FORM 0046 (DETAILS OF FOREIGN WORKFORCE)
Form 0046 (Details of Foreign Workforce) contains details of the foreign workforce of the reporting Sharia Company.

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

(2) Identity Number
This item is filled with identity numbers consisting of population index numbers, KITAS (Temporary Stay Permits), and/or passports of the management and supervisors of the reporting Sharia Financing Company.

(3) Citizenship
This item is filled with the citizenship of the foreign workforce.

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

experts with a position level one tier below the Board of Directors; advisors; or
consultants

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

(6) Residence
This item is filled with the residence of the foreign workforce.

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

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

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

CHAPTER IV
SHARIA COMPANY FINANCIAL REPORTS
A. FORM 1100: SHARIA FINANCIAL POSITION STATEMENT

FORMAT OF FORM 1100 (SHARIA FINANCIAL POSITION STATEMENT)
Form 1100 (Sharia Financial Position Statement) is prepared according to the following format:
ASSETS
No. Items Rp Foreign Currency Amount
Cash and Cash Equivalents
a. Cash b. Deposits with Domestic Sharia Banks

Wadiah Current Accounts
Other Deposits
c. Deposits with Foreign Sharia Banks
Current Accounts
Other Deposits

Derivative Receivable Assets
Net Financing Receivables
a. Net Sale and Purchase Financing Receivables

Net Murabahah Receivables
a) Gross Murabahah Receivables b) Deferred Murabahah Revenue c) Other Income 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 Income 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 Income 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 Income 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 Principal of Mudharabah Investment Financing Receivables

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

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

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

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

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

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

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

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

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

Net IMBT Service Financing Receivables
a) Gross IMBT Financing b) Deferred IMBT Service Financing Revenue c) Other Income and Expenses Related to Financing Transactions that are Amortized d) Provision for IMBT Service Financing Receivables Impairment
Net Qardh Service Financing Receivables
a) Gross Qardh Financing b) Deferred Qardh Service Financing Revenue c) Other Income and Expenses Related to Financing Transactions that are Amortized d) Provision for Qardh Service 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 Income 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 Income and Expenses Related to Financing Transactions that are Amortized d) Provision for Ijarah Service Financing Receivables Impairment 5 Equity Participation a. Equity Participation in Sharia Banks b. Equity Participation in Sharia Financial Sector Service Companies
c. Equity Participation in Non-Sharia Financial Sector Companies
6 Investments in Sharia Securities
7 Assets Used for Financing Business Activities Net a. Assets Used for Financing Business Activities b. Accumulated Depreciation of Assets Used for Financing Business Activities 8 Net Fixed Assets and Inventories a. Fixed Assets and Inventories b. Accumulated Depreciation of Fixed Assets and Inventories 9 Deferred Tax Assets 10 Other Assets Total Assets LIABILITIES AND EQUITY No. Items Rp Foreign Currency Amount 1 Immediate Liabilities a. Mudharabah Contracts b. Mudharabah Musytarakah Contracts
c. Musyarakah Contracts
d. Qardh Contracts e. Other financing contracts f. Other immediate liabilities 2 Derivative Liabilities 3 Tax Payables 4 Received Funding a. Received Funding from Within the Country
Received Funding from Sharia Banks
a) Mudharabah Contracts b) Mudharabah Musytarakah Contracts c) Musyarakah Contracts d) Ijarah Contracts e) Qardh Contracts f) Other financing contracts
Received Funding 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 Funding from Outside the Country
Received Funding from Sharia Banks
a) Mudharabah Contracts b) Mudharabah Musytarakah Contracts c) Musyarakah Contracts d) Ijarah Contracts e) Qardh Contracts f) Other financing contracts
Received Funding from Non-Banks
a) Mudharabah Contracts b) Mudharabah Musytarakah Contracts c) Musyarakah Contracts d) Ijarah Contracts e) Qardh Contracts f) Other financing contracts 5 Issued Sharia Securities 6 Deferred Tax Liabilities 7 Subordinated Loans (Qardh) a. Domestic Subordinated Loans (Qardh) b. Foreign Subordinated Loans (Qardh) 8 Other Liabilities 9 Capital a. Paid-in Capital / Working Capital
Authorized Capital
Unpaid Capital
b. Basic Savings and Mandatory Savings
Basic Savings
Mandatory Savings
c. Additional Paid-in Capital
Agio
Equity Security Issuance Costs
Gifted Capital
Other Additional Paid-in Capital
d. Disagio e. Treasury Stock f. Difference in Transaction Value of Restructuring Entities Under Common Control 10 Reserves a. General Reserve b. Specific Reserve 11 Retained Earnings (Losses) 12 Net Profit (Loss) After Tax 13 Other Equity Components a. Balance of Other Equity Components
Gains (Losses) Due to Changes in Asset Revaluation Surplus of Fixed Assets
Gains (Losses) Due to Exchange Differences from Translating Financial Statements in Foreign Currency
Gains (Losses) Due to Remeasurement of Available-for-Sale Financial Assets
Gains (Losses) Due to Effective Portion of Hedging Instruments in Cash Flow Hedge
Gains (Losses) on Other Equity Components According to Accounting Standards Principles
b. Other Comprehensive Gain (Loss) for the Current Period Total Liabilities and Equity

EXPLANATION OF FORM 1100 (SHARIA FINANCIAL POSITION STATEMENT)
Form 1100 (Sharia Financial Position Statement) contains the financial position report of the reporting Sharia 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 which are legal means of payment in Indonesia. Also included in the definition of cash are foreign banknotes and coins still in circulation owned by the reporting Sharia Company. Commemorative coins and commemorative notes issued by Bank Indonesia are reported in the Other Assets item. b. Deposits with Domestic Sharia Banks This item is filled with all types of deposits of the reporting Sharia Company at banks in Indonesia, both in Rupiah and foreign currency. This item must not be offset with bank items in Liability items. This item is detailed as follows:

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

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

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

Derivative Receivable Assets
This item is filled with all receivable assets that are potential profits arising from the positive difference between the contract value and the fair value of a derivative transaction on the report date. These derivative transactions are only for hedging activities. This item must be detailed in Form 3010 (List of Details of Hedging Derivative Assets).
Net Financing Receivables
This item is filled with the amount of financing receivables originating from the main activities of the reporting Sharia 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 provision for impairment of financing receivables. 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 Sharia Company. c) Other Income and Expenses Related to Financing Transactions that are Amortized This item is filled with other income and expenses related to financing transactions that are amortized by the reporting Sharia Company for Murabahah Receivables. d) Provision for Murabahah Receivables Impairment This item is filled with the provision for impairment of Murabahah receivables as regulated in the OJK Regulation governing the organization of Sharia 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 provision for impairment of financing receivables. 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 Sharia Company. c) Other Income and Expenses Related to Financing Transactions that are Amortized This item is filled with other income and expenses related to financing transactions that are amortized by the reporting Sharia Company for Salam Receivables. d) Provision for Salam Receivables Impairment This item is filled with the provision for impairment of Salam receivables as regulated in the OJK Regulation governing the organization of Sharia 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 provision for impairment of financing receivables. 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 Sharia Company. c) Other Income and Expenses Related to Financing Transactions that are Amortized This item is filled with other income and expenses related to financing transactions that are amortized by the reporting Sharia Company for Istishna receivables. d) Provision for Istishna Receivables Impairment This item is filled with the provision for impairment of Istishna receivables as regulated in the OJK Regulation governing the organization of Sharia financing business.
Net Other Sale and Purchase Financing Receivables
This item is filled with the value of sale and purchase financing receivables with sales and purchase contracts other than Murabahah, Salam, and Istishna after being reduced by provision for impairment of financing receivables. 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 sales 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 Sharia Company. c) Other Income and Expenses Related to Financing Transactions that are Amortized This item is filled with other income and expenses related to financing transactions that are amortized by the reporting Sharia 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 impairment of other sale and purchase financing receivables as regulated in the OJK Regulation governing the organization of Sharia 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 financing 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 that has been agreed upon with consumers but has not yet been recognized by the reporting Sharia Company.
Other Income and Expenses Related to Financing Transactions that are Amortized
This item is filled with other income and expenses related to financing transactions that are 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 that has been agreed upon with consumers but has not yet been recognized by the reporting Sharia Company.
Other Income and Expenses Related to Financing Transactions that are Amortized
This item is filled with other income and expenses related to financing transactions that are 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 financing 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 that has been agreed upon with consumers but has not yet been recognized by the reporting Sharia Company.
Other Income and Expenses Related to Financing Transactions that are Amortized
This item is filled with other income and expenses related to financing transactions that are 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 that has been agreed upon with consumers but has not yet been recognized by the reporting Sharia Company.
Other Income and Expenses Related to Financing Transactions that are Amortized
This item is filled with other income and expenses related to financing transactions that are 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 financing 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 that has been agreed upon with consumers but has not yet been recognized by the reporting Sharia Company.
Other Income and Expenses Related to Financing Transactions that are Amortized
This item is filled with other income and expenses related to financing transactions that are 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 that has been agreed upon with consumers but has not yet been recognized by the reporting Sharia Company.
Other Income and Expenses Related to Financing Transactions that are Amortized
This item is filled with other income and expenses related to financing transactions that are 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 financing 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 that has been agreed upon with consumers but has not yet been recognized by the reporting Sharia Company.
Other Income and Expenses Related to Financing Transactions that are Amortized
This item is filled with other income and expenses related to financing transactions that are 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 that has been agreed upon with consumers but has not yet been recognized by the reporting Sharia Company.
Other Income and Expenses Related to Financing Transactions that are Amortized
This item is filled with other income and expenses related to financing transactions that are amortized by the reporting Sharia Company for Musyarakah Mutanaqishoh investment financing profit-sharing 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 financing 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 that has been agreed upon with consumers but has not yet been recognized by the reporting Sharia Company.
Other Income and Expenses Related to Financing Transactions that are Amortized
This item is filled with other income and expenses related to financing transactions that are 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 that has been agreed upon with consumers but has not yet been recognized by the reporting Sharia Company.
Other Income and Expenses Related to Financing Transactions that are Amortized
This item is filled with other income and expenses related to financing transactions that are 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 IMBT service financing receivables 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 IMBT service financing receivables. b) Deferred IMBT Service Financing Income This item is filled with the amount of income that has been agreed upon with consumers but has not yet been recognized by the reporting Sharia Company. c) Other Income and Expenses Related to Financing Transactions that are Amortized This item is filled with other income and expenses related to financing transactions that are 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 Qardh service financing receivables 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 Qardh service financing receivables. b) Deferred Qardh Service Financing Income This item is filled with the amount of income that has been agreed upon with consumers but has not yet been recognized by the reporting Sharia Company. c) Other Income and Expenses Related to Financing Transactions that are Amortized This item is filled with other income and expenses related to financing transactions that are 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 that has been agreed upon with consumers but has not yet been recognized by the reporting Sharia Company. c) Other Income and Expenses Related to Financing Transactions that are Amortized This item is filled with other income and expenses related to financing transactions that are 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 Ijarah service financing receivables 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 Ijarah service financing receivables. b) Deferred Ijarah Service Receivables Income This item is filled with the amount of income that has been agreed upon with consumers but has not yet been recognized by the reporting Sharia Company. c) Other Income and Expenses Related to Financing Transactions that are Amortized This item is filled with other income and expenses related to financing transactions that are 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 Detail).

Equity Investments
This item is filled with the amount of equity investments 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 equity investment are not for trading. Equity investments consist of:
a. Equity Investment in Sharia Banks
This item is filled with the amount of equity investment of the reporting Financing Company in banks. Banks are as referred to in the prevailing banking legislation. b. Equity Investment in Financial Services Sector Companies This item is filled with the amount of equity investment 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. Equity Investment in Non-Financial Services Sector Companies
This item is filled with the amount of equity investment of the reporting Financing Company in companies outside the financial sector. This item must be detailed in Form 2300 (List of Equity Investment Details).
Investments in Sharia Securities
This item covers all investments of the reporting Sharia Company in Sharia securities, other than equity investments 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 using 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 compensation (offset) with the deferred tax liability item.
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 Detail).

LIABILITIES AND EQUITY

Immediate 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 Contract
This item covers immediate liabilities of the reporting Sharia Company with Mudharabah contracts. b. Mudharabah Musyarakah Contract This item covers immediate liabilities of the reporting Sharia Company with Mudharabah Musytarakah contracts.
c. Musyarakah Contract
This item covers immediate liabilities of the reporting Sharia Company with Musyarakah contracts. d. Qardh Contract This item covers immediate liabilities of the reporting Sharia Company with Qardh contracts. e. Other Financing Contracts This item covers immediate liabilities of the reporting Sharia Company with other financing contracts, other than Mudharabah, Mudharabah Musytarakah, Musyarakah, and Qardh. f. Other Immediate Liabilities This item covers immediate 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 (Detail of Hedging Derivative Instruments).
Tax Payables
This item covers all tax liabilities of the reporting Sharia Company that have not been paid in relation to prevailing tax regulations in Indonesia.
Received Financing
This item covers financing received by the reporting Sharia Company in Rupiah or foreign currency from domestic or foreign sources. This item is detailed as follows:
a. Received Financing from Domestic Sources
This item covers financing received by the reporting Sharia Company in Rupiah or foreign currency from domestic sources or residents.

Received Financing from Banks
This item covers financing 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 Assets items. This item is detailed as follows:
a) Mudharabah Contract

Pos this 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 Funding Contracts This position is filled with funding received by the reporting Sharia Company under contract schemes other than points i through vi.

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 as follows:
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 Funding Contracts This position is filled with funding received by the reporting Sharia Company under contract schemes other than points a through e.
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 companies conducting operational activities outside Indonesia. This position is detailed as follows:
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 Funding Contracts This position is filled with funding received by the reporting Sharia Company under contract schemes other than points a through e.
Other Funding
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 Detailed Funding Received).

Sharia Securities Issued
This position covers the value of all securities other than shares issued by the reporting Sharia Company both domestically and abroad in order to obtain additional funds from the public. This position must be detailed in Form 2600 (List of Detailed Issued Securities).
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 statement of financial position based on compensation (offset) with the Deferred Tax Assets position.
Subordinated 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 as follows:
a. Domestic Subordinated Loans (Qardh)
This position covers subordinated loans received by the reporting Sharia Company in rupiah or foreign currency from within the country or residents. b. Foreign Subordinated Loans (Qardh) This position covers subordinated 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 through 6 above.
This position must be detailed in Form 2790 (List of Detailed Other Liabilities).
Equity
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 that has been fully paid by the shareholders of the reporting Sharia Company which is a limited liability company.
For Sharia Business Units (UUS), the value included in this sub-position is 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. Principal Savings and Mandatory Savings
This position is detailed as follows:

Principal Savings
This position covers the value of principal savings that have been paid by members to the reporting Sharia Company which is a cooperative legal entity.
Mandatory Savings
This position covers the value of mandatory savings 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 payments received by the reporting Sharia Company as a result of share prices exceeding their nominal value.
Equity Securities Issuance Costs
This position covers costs incurred by the reporting Sharia Company when issuing shares.
Donated Capital
This position covers the value of donated capital received by the reporting Sharia Financing Company.
Other Additional Paid-in Capital
This position covers additional paid-in capital other than items 1) through 5) in accordance with applicable accounting standards. d. Disagio This position covers the deficit of capital payments as a result of share prices being lower than their nominal value. e. Treasury Stock This position covers the amount of share capital reacquired by the reporting Sharia Company. f. Differences in Value of Transactions with Related Entities This position covers the difference between the transfer price and the book value of each restructuring transaction between related entities 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 may also be intended for UUS. In this context, it includes:
a. General Reserves
This position covers reserves formed from retained earnings or net profit after tax. b. Purpose Reserves This position covers the portion of profit after tax set aside for specific purposes.
Retained Earnings (Losses) Balance
This position covers the retained earnings (losses) balance (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 as follows:
a. Balance of Other Equity Components
This position is detailed as follows:

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 Remeasurement of Financial Assets Available for Sale
This position covers the balance of gains (losses) due to remeasurement of financial assets available for sale by the reporting Sharia Company at the beginning of the reporting year period.
Gains (Losses) Due to Effective Portion of Hedging Financial Instruments in the Context of Cash Flow Hedging.
This position covers the balance of gains (losses) due to the effective portion of hedging financial instruments in the context of cash flow hedging 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 (OCI) 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 equal to the Other Comprehensive Income (Loss) position in the Income Statement and Other Comprehensive Income Statement.

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 Undrawn Financing Facilities to Consumers
3 Issuance of Sharia-Compliant Payment Undertakings a. Domestic Payment Undertaking Funding b. Foreign Payment Undertaking Funding 4 Disbursement of Financing with Third-Party Portions a. Channeling Financing Activities with Wakalah Bil Ujrah Contract b. Syndication Financing Activities 5 Sharia-Compliant Hedging Derivative Instruments a. Spot b. Forward Agreement 6 Other Administrative Accounts a. Written-Off Financing Receivables b. Written-Off Financing Receivables Successfully Collected
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 other important notes. Foreign currency administrative accounts are translated into rupiah using the mid-rate of foreign currency issued by Bank Indonesia at the end of the reporting period. Administrative accounts are detailed as follows:
Undrawn Funding Facilities
This account covers funding facilities obtained from domestic and foreign sources that are committed but have not yet been drawn by the reporting Sharia Company. This account is detailed as follows:
a. Domestic

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

Undrawn Financing Facilities to Consumers
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 as follows:
a. Domestic Payment Undertaking Funding b. Foreign Payment Undertaking Funding
Disbursement of Financing with Third-Party Portions
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 all originate from the fund provider (banks, secondary housing financing companies, and/or Sharia companies) and the risks arising from this activity lie with the fund provider. The reporting Sharia Company in this case only acts as a manager and receives remuneration or fees for managing these funds. b. Syndication Financing Activities This position covers financing for an activity where the funding source comes 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 Detailed Disbursement of Financing with Third-Party Portions).
Sharia-Compliant Hedging Derivative Instruments
This account covers derivative assets owned by the Sharia Company in connection with Sharia hedging in accordance with applicable fatwas of the National Sharia Council of the Indonesian Ulema Council, which are conducted for principal funding, margins, and/or payment terms. This account is detailed as follows:
a. Spot b. Forward Agreement
This position is detailed in Form 3010 (List of Detailed Sharia-Compliant Hedging Derivative Claims).
Other Administrative Accounts
This account covers information on other administrative accounts other than items 1 through 5.
This account is detailed as follows:
a. Written-Off Financing Receivables
This account covers the value of financing receivables that have been written off by the reporting Sharia Company but not yet written off as uncollectible. b. Written-Off Financing Receivables Successfully Collected This account covers the value of financing receivables that have been written off but 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: INCOME STATEMENT AND OTHER COMPREHENSIVE INCOME

FORM 1200 (INCOME STATEMENT AND OTHER COMPREHENSIVE INCOME) FORMAT
Form 1200 (Income Statement 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 Margin Revenue
a) Murabahah Margin Revenue b) Salam Margin Revenue c) Istishna Margin Revenue d) Margin Revenue with Other Sales 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 Remuneration Revenue
a) Ijarah Remuneration Revenue b) IMBT Remuneration Revenue c) Hawalah Bil Ujrah Remuneration Revenue d) Wakalah Bil Ujrah Remuneration Revenue e) Kafalah Bil Ujrah Remuneration Revenue f) Ju'alah Remuneration Revenue g) Remuneration Revenue from Other Service Financing Contracts
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. Remuneration/Giro Service Revenue b. Other Non-Operational Revenue
II. EXPENSES
Operational Expenses
a. Margin/Profit-Sharing/Remuneration Expenses

Margin/Profit-Sharing/Remuneration Expenses for Mudharabah Contract
Margin/Profit-Sharing/Remuneration Expenses for Mudharabah Musytarakah Contract
Margin/Profit-Sharing/Remuneration Expenses for Musyarakah Contract
Margin/Profit-Sharing/Remuneration Expenses for Ijarah Contract
Margin/Profit-Sharing/Remuneration Expenses for Wakalah bil Ujrah Contract for Financing Activities
Margin/Profit-Sharing/Remuneration Expenses for Other Sharia-Compliant Funding Contracts
b. Swap Premium Expenses
c. Insurance Premium Expenses
d. Labor Expenses
Salaries, Wages, and Allowances Expenses
Labor Development and Training Expenses
Other Labor Expenses
e. Marketing Expenses
Third-Party Incentive Expenses
Other Marketing Expenses
f. Provisions/Depreciation Expenses
Doubtful Receivables Provision Expenses:
a) Doubtful Receivables Provision Expenses for Sales Financing b) Doubtful Receivables Provision Expenses for Investment Financing c) Doubtful Receivables Provision Expenses for Service Financing
Depreciation Expenses of Assets Used for Financing Activities (specifically ijarah)
Depreciation Expenses of Fixed Assets and Inventories
g. Rental Expenses h. Maintenance and Repair Expenses
i. Administrative and General Expenses
j. Other Operational Expenses

Non-Operational Expenses
III. PROFIT (LOSS) BEFORE TAX
IV. ESTIMATED INCOME TAX
Current Year Tax
Deferred Tax Income (Expense)
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 Remeasurement of Financial Assets Available for Sale
Gains (Losses) Due to Effective Portion of Hedging Financial Instruments in the Context of Cash Flow Hedging
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 (INCOME STATEMENT AND OTHER COMPREHENSIVE INCOME)
Form 1200 (Income Statement and Other Comprehensive Income) covers cumulative figures from the beginning of the reporting Sharia Company's fiscal year to the reporting date. The method for filling out the income statement and other comprehensive income statement 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 as follows:
a. Revenue from Financing Activities
This position covers all margin revenue, profit-sharing (nisbah), and remuneration (ujroh) obtained by the Sharia Company from sales financing, investment financing, and service financing activities. This position is detailed as follows:

Sales Financing Margin Revenue
a) Murabahah Margin Revenue
This position covers realized margin revenue from sales financing activities using the murabahah contract. b) Salam Margin Revenue This position covers realized margin revenue from sales financing activities using the salam contract. c) Istishna Margin Revenue This position covers realized margin revenue from sales financing activities using the istishna contract. d) Margin Revenue with Other Sales Contracts This position covers realized margin revenue from sales financing activities using other sales contracts based on Sharia principles approved by OJK.
Investment Financing Profit-Sharing Revenue
a) Mudharabah Profit-Sharing Revenue
This position covers profit-sharing (nisbah) revenue from investment financing activities using the mudharabah contract. b) Musyarakah Profit-Sharing Revenue This position covers profit-sharing (nisbah) revenue from investment financing activities using the musyarakah contract. c) Mudharabah Musytarakah Profit-Sharing Revenue This position covers profit-sharing (nisbah) revenue from investment financing activities using the mudharabah musytarakah contract. d) Musyarakah Mutanaqishoh Profit-Sharing Revenue This position covers profit-sharing (nisbah) revenue from investment financing activities using the musyarakah mutanaqishoh contract. e) Profit-Sharing Revenue from Other Investment Contracts. This position covers profit-sharing (nisbah) revenue from investment financing activities using other investment contracts based on Sharia principles approved by OJK.
Service Financing Remuneration Revenue
a) Ijarah Remuneration Revenue
This position covers remuneration (ujrah) revenue from service financing activities using the ijarah contract. Ijarah Revenue is presented net after deducting related expenses, such as depreciation expenses, maintenance and repair expenses, and others. b) IMBT Remuneration Revenue This position covers remuneration (ujrah) revenue from service financing activities using the IMBT contract. c) Hawalah Bil Ujrah Remuneration Revenue This position covers remuneration (ujrah) revenue from service financing activities using the hawalah or hawalah bil ujrah contract. d) Wakalah Bil Ujrah Remuneration Revenue This position covers remuneration (ujrah) revenue from service financing activities using the wakalah bil ujrah contract. e) Kafalah Bil Ujrah Remuneration Revenue This position covers remuneration (ujrah) revenue from service financing activities using the kafalah or kafalah bil ujrah contract. f) Ju'alah Remuneration Revenue This position covers remuneration (ujrah) revenue from service financing activities using the ju'alah contract. g) Remuneration Revenue from Other Service Financing Contracts This position covers remuneration (ujrah) revenue from service financing activities using other service financing contracts based on Sharia principles approved by OJK.
Channeling Financing Activities Revenue
This position covers the fee amount obtained from managing funds originating from channeling transaction counterparties of the Sharia Financing Company, where the risks arising from this activity lie with the fund owners. b. Other Operational Revenue Related to Financing This position covers Other Operational Revenue related to the business activities of the reporting Sharia Financing Company, including administrative revenue,

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

Administrative Income
This item covers costs charged to Consumers for the use of financing facilities from Sharia Companies.
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 Sharia Companies in the form of insurance discounts obtained in the context of Sharia financing distribution.
Other Operational Income Related to Financing
This item covers other operational income received by Sharia Companies other than items 1) through 4) above.
This includes other activities marketing Sharia financial products, including Sharia mutual funds, Sharia insurance, or other products related to Sharia financial services activities.

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

a. Fee/Current Account Service 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 service income.

II. EXPENSES

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

a. Margin/Profit-Sharing/Service Fee Expenses

Margin/Profit-Sharing/Service 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/Service 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/Service 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/Service Fee Expenses for Ijarah Contracts
This item covers expenses for service fees (ujrah) from funding received using the ijarah contract. This includes service fees (ujrah) for the issuance of ijarah sukuk.
Margin/Profit-Sharing/Service Fee Expenses for Wakalah bil Ujrah Contracts for Financing Activities
This item covers expenses for service fees (ujrah) from funding received using the wakalah bil ujrah contract.
Margin/Profit-Sharing/Service Fee Expenses for Other Sharia Financing Contracts
This item covers expenses arising from funding received from partners (shahibul maal) using other Sharia 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 coverage purposes, such as payments of premiums for fixed asset loss insurance.

d. Labor Expenses

Salaries, Wages, and Allowances Expenses
This item covers basic salary, wage, and allowance expenses 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 honorariums, overtime pay, and welfare maintenance.
Labor Development and Training Expenses
This item covers expenses incurred by Sharia Companies for labor development and training.
Other Labor Expenses
This item covers expenses incurred by Sharia Companies related to labor other than those included in the sub-items for salaries, wages, allowances, and labor development and training.

e. Marketing Expenses
This item covers expenses incurred by Sharia Companies 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 payments of commissions 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. Provisions/Depreciation Expenses

Doubtful Receivables Provision Expenses
This item covers provisions for doubtful receivables on financing receivables.

a) Doubtful Receivables Provision Expenses for Sales and Purchase Financing This item covers provisions for doubtful receivables on financing receivables for sales and purchase financing.

b) Doubtful Receivables Provision Expenses for Investment Financing This item covers provisions for doubtful receivables on financing receivables for investment financing.

c) Doubtful Receivables Provision Expenses for Service Financing This item covers provisions for doubtful receivables on financing receivables for service financing.

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

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

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

i. Administrative and General Expenses
This item covers expenses for the consumption of goods/services, such as lighting costs, 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 Sharia Companies other than for the main activities of Sharia Companies.

III. PROFIT (LOSS) BEFORE TAX
This item covers the total income minus the total 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 reporting period up to the report date.
Deferred Tax (Expense) Income
This item covers the amount of deferred tax (expense) income related to the amount of deferred tax assets (liabilities) recognized for the current reporting period up to the report date.

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

VI. OTHER COMPREHENSIVE INCOME PROFIT (LOSS)
This item covers other comprehensive income (OCI) profit (loss) 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 Fixed Asset Revaluation Surplus
This item covers the net profit or loss related to the revaluation of fixed assets recognized for the current reporting period up to the report date. This item is presented in the income statement based on compensation (offset) with loss items.
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 reporting period up to the report date. This item is presented in the income statement based on compensation (offset) with loss items.
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 reporting period up to the report date. This item is presented in the income statement based on compensation (offset) with loss items.
Profit (Loss) Due to 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 reporting period up to the report date. This item is presented in the income statement based on compensation (offset) with loss items.
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 loss items.

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

D. FORM 1300: CASH FLOW STATEMENT

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

Items	Rp	Foreign Currency	Total
I. Net Cash Flow 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/Wakalahbil 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 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 Operational Activities
II. Net Cash Flow 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 Flow from Financing Activities
1. Cash Inflows from Financing Activities
a. Cash Inflows from Sharia Bank Financing
1) Mudharabah Contract
2) Mudharabah Musytarakah Contract
3) Musyarakah Contract
4) Other Contracts
b. Cash Inflows from Non-Bank Financing
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-Compliant Securitization Financing
f. Cash Inflows from Other Financing According to Sharia Principles
g. Cash Inflows from Equity Capital Issuance
h. Cash Inflows from Working Capital Deposits (Specific to UUS)
2. Cash Outflows for Financing Activities
a. Cash Outflows for Bank Financing
1) Mudharabah Contract
2) Mudharabah Musytarakah Contract
3) Musyarakah Contract
4) Other Contracts
b. Cash Outflows for Non-Bank Financing
1) Mudharabah Contract
2) Mudharabah Musytarakah Contract
3) Musyarakah Contract
4) Other Contracts
c. Cash Outflows for Subordinated Loan Financing (Qardh)
d. Cash Outflows for Sukuk Issuance
e. Cash Outflows for Sharia-Compliant Securitization Financing
f. Cash Outflows for Other Financing According to Sharia Principles
g. Cash Outflows for Repurchase of Company Shares (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 statement using the cash movement basis in its preparation. All items in the cash flow statement are made and calculated based on the involvement of cash and cash equivalents within it from the beginning of the reporting 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 Flow 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 contracts.

b. Cash Inflows from Investment Financing

Cash Inflows from Mudharabah Financing Activities
This item contains all receipts, including principal payments and/or profit-sharing, originating from investment financing activities using the mudharabah contract.
Cash Inflows from Musyarakah Financing Activities
This item contains all receipts, including principal payments and/or profit-sharing, originating from investment financing activities using the musyarakah contract.
Cash Inflows from Mudharabah Musytarakah Financing Activities
This item contains all receipts, including principal payments and/or profit-sharing, 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 repayment and/or profit-sharing, originating from investment financing activities using investment contracts other than mudharabah, musyarakah, mudharabah musytarah, and musyarakah mutanaqisah contracts.

c. Cash Inflows from Service Financing

Cash Inflows from Ijarah Financing Activities
This item contains all service 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 service fees (ujrah) and/or receipts from the transfer of asset ownership to consumers.
Cash Inflows from Hawalah bil ujrah Financing Activities
This item contains all service 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 service 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 service 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 service 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 repayment. 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 service fee (ujrah) receipts from service financing activities using financing contracts other than ijarah, IMBT, hawalah bil ujrah, wakalah bil ujrah, kafalah bil ujrah, ju'alah, and qardh contracts.

d. Cash Inflows from Financing Activities with Wakalah bil Ujrah Contract This item contains all service fee (ujrah) receipts from service financing activities using the wakalah bil ujrah contract. This ujrah is for activities obtained from managing funds originating from partners (counterparties) through channeling activities of Sharia Companies, 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), claim receipts or other insurance benefits in cash form, and other income not originating from main activities, including activities marketing Sharia financial products such as Sharia mutual funds, Sharia insurance, or other products related to Sharia financial services 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 contracts.

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 contracts.

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

Cash Outflows 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 Outflows for IMBT Financing Activities
This item contains all expenditures in the context of service financing activities with an IMBT (Ijarah Muntahiyah Bittamlik) contract.
Cash Outflows 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 Outflows 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 Outflows 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 Outflows for Ju’alah Financing Activities
This item contains all expenditures in the context of service financing activities with a Ju’alah contract.
Cash Outflows for Qardh Financing Activities
This item contains all expenditures in the context of service financing activities with a Qardh contract.
Cash Outflows 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 Outflows 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 not originating from the company's main activities.

e. Cash Outflows for Income Tax
This item is specifically used to record the company's income tax payments for the reporting period.

f. Cash Outflows for Acquisition of Securities for Trading This item is used to record payments for securities intended for trading.

g. Cash Outflows for Other Operating Activities This item contains all expenditures occurring from other operating activities not covered in the previous items.

II. Net Cash Flows from Investing Activities

Cash Inflows from Investing Activities
a. Cash Inflows from Disposal of Subsidiaries
This item contains the results of disposing of subsidiaries involving cash and other related income.

b. Cash Inflows 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 costs to be borne by the company, this item contains the net income from the sale of land after deducting the costs to be paid by the company.

c. Cash Inflows from Sale of Securities Not Intended for Trading
In the event that the reporting Sharia Company sells long-term securities not intended for trading, the proceeds from the sale must be reported in this cash inflow item as net amounts after deducting all costs payable in connection with the transaction.

d. Cash Inflows from Dividends
This item contains cash receipts from dividend income from the reporting Sharia Company's investments in shares of other companies.

e. Cash Inflows from Profit-Sharing from Investing Activities This item contains cash receipts from profit-sharing income from the reporting Sharia Company's investing activities.

f. Cash Inflows from Other Investing Activities This item contains cash receipts from other investing activities not included in the above items.

Cash Outflows for Investing Activities
a. Cash Outflows for Acquisition of Subsidiaries This item contains cash expenditures for acquiring ownership of subsidiaries.

b. Cash Outflows for Purchase of Land, Buildings, and Equipment This item contains cash expenditures for transactions involving the purchase of land, buildings, and equipment.

c. Cash Outflows for Acquisition of Securities Not for Trading
This item contains cash expenditures for investing 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 as net amounts by deducting other expenses incurred to acquire them from the acquisition cost.

d. Cash Outflows for Other Investing Activities This item contains cash expenditures for other investing activities not included in the above items.

III. Net Cash Flows from Financing Activities

Cash Inflows from Financing Activities
a. Cash Inflows 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 Inflows 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 Inflows from Subordinated Loans (Qardh)
This item contains cash receipts from subordinated loans (Qardh).

d. Cash Inflows from Sukuk Issuance
This item contains cash receipts from the issuance of Sukuk by the reporting Sharia Company.

e. Cash Inflows from Sharia-Compliant Securitization Financing This item contains cash receipts from Sharia-compliant securitization financing conducted by the reporting Sharia Company.

f. Cash Inflows 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 Inflows from Equity Capital Issuance
This item contains cash receipts from the issuance/sale of equity capital by the reporting Sharia Company.

h. Cash Inflows from Working Capital Deposits (Specific for UUS) This item contains cash receipts from working capital deposits provided by the parent company to the reporting UUS (Sharia Business Unit).

Cash Outflows 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 Outflows 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 Outflows for Subordinated Loan Financing (Qardh)
This item contains cash expenditures for subordinated loan financing.

d. Cash Outflows for Sukuk Issuance
This item contains cash expenditures for the issuance of Sukuk by the reporting Sharia Company.

e. Cash Outflows for Sharia-Compliant Securitization Financing This item contains cash expenditures for Sharia-compliant securitization financing conducted by the reporting Sharia Company.

f. Cash Outflows 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 Outflows for Repurchase of Company Shares (Treasury Stock) This item contains cash expenditures for transactions involving the repurchase of equity capital and financing capital of the reporting Sharia Financing Company.

h. Cash Outflows 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 net increase or decrease in cash and cash equivalents for the reporting period.

VI. Cash and Cash Equivalents at the Beginning of the Period
This item contains the amount of cash and cash equivalents positions at the beginning of the reporting period for the reporting Sharia Company.

VII. Cash and Cash Equivalents at the End of the Period
This item contains the amount of cash and cash equivalents positions at the end of the reporting period for the reporting Sharia Company.

FORM 2100: DETAILS OF FINANCING PROVIDED

FORM 2100 STRUCTURE (DETAILS OF FINANCING PROVIDED)
Form 2100 (Details of Financing Provided) is prepared in 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
Economic Sector Status
Project Location (District/City)
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 Company in Joint Financing
Start Date
Maturity Date
Original Currency Value
Rupiah Equivalent

(19) (20) (21) (22) (23) (24)
Currency Type
Savings
Guarantee/Down Payment
Counterparty in Joint Financing (Joint Financing) Financing Acquisition Incentive Costs Margin/Profit Share/Service Fee Deferred Margin Original Currency Value Rupiah Equivalent

(25) (26) (27) (28) (29)
Administrative Revenue
Commission Revenue
Installment Payment Quality
Last Installment Date
Financed Goods/Service Value
Goods/Service Type
Financed Goods/Service Value

(30) (31) (32) (33)
Collateral Considered
Collateral Encumbrance Certificate
Storage Position
Collateral Certificate Status
Loss Provision for Impairment
Collateral Identity Number
Collateral Type
Collateral Value
Collateral Type Number
Ownership Certificate Number
Encumbrance Certificate Number
Certificate Date
Asset Method
Good Assets
Less Good Assets
Bad Assets

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

EXPLANATION OF FORM 2100 (DETAILS OF FINANCING PROVIDED)
Form 2100 (Details of Financing Provided) contains details of each financing activity, whether sales financing, investment financing, or service financing, which in essence must be filled into the Financing Details according to the reporting period.

Consumers receiving financing facilities other than the criteria above must not be aggregated with other Consumers. Thus, each column must be filled with the relevant code with the following explanations:

(1) Consumer Number
This item is filled with the consumer code number receiving financing facilities from the reporting Sharia Company. The 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's business category based on the consumer's business scale, divided into the following categories:

Large Business
Large business is a business that meets the following criteria:
– has net assets 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 net assets 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 net assets 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 net assets 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).
Others/Non-Productive
Others/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 OJK Regulations 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) Affiliation Status
This item is filled with the affiliation status with the Sharia Company, namely:

Affiliated with the Sharia Company
Affiliated with the Sharia Company refers to parties receiving financing facilities from the reporting Sharia Company who are affiliated with the reporting Sharia Company.
Not Affiliated with the Sharia Company
Not affiliated with the Sharia Company refers to parties receiving financing facilities from the reporting Sharia Company who are not affiliated with 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 focuses on the priority economic sector (the sector receiving the largest financing facilities).

(9) Project Location (District/City)
This item is filled with the location where the financed project/goods 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:

Sales Financing
Sales Financing is financing in the form of providing goods through sales 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 for a specific period 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/provision of services, whether in the form of providing benefits from goods, 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 to bind the contract agreement with consumers. The financing schemes include:

Murabahah
Murabahah is the sale of goods by stating the purchase price (acquisition price) to the buyer, and the buyer pays with a higher price (margin) as profit in accordance with the agreement of the parties.
Salam
Salam is the sale of goods with orders according to certain conditions and full payment of the goods price in advance.
Istishna’
Istishna’ is the sale of goods with orders for the manufacture of goods according to specific criteria and requirements, and payment of the goods price in accordance with the agreement of the parties.
Sales Financing with Other Contracts
Sales Financing with other contracts is financing provided with a sales 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 al-Mal) provides all the capital, while the second party (Mudharib) acts as the manager, and business profits are shared between 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 contributes funds 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) in stages 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 lending of funds (cash advances) without remuneration, with the obligation of the borrower to return the principal financing in a lump sum or installments within a specific 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 purpose of financing conducted by the reporting Sharia Company to bind contract agreements with consumers as regulated in OJK Regulations regarding the conduct of business by Sharia Companies. The financing purposes include:

Productive Financing
Consumption Financing

(14) Duration

Start Date
This item is filled with the start date of the contract as stated in the financing agreement.
Maturity 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 signing. 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 the 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 value of financing receivables (outstanding receivables) gross 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 value of financing receivables (outstanding receivables) gross minus deferred margin in the 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 value of financing receivables (outstanding receivables) gross 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 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 Company is not required 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 amounts 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 amounts 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 of the debtor.

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

(22) Incentive Costs for Financing Acquisition to Third Parties This item is filled with the total value of incentive acquisition 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 between the parties as stated in the contract in the form of margin, profit-sharing ratio (nisbah bagi hasil), 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 as stated in the contract for sales and financing service activities.
Rate
This item is filled with the percentage of interest or discount rate per annum (per annum) as stated in the financing agreement. For Sharia investment financing activities, this item is filled with the profit-sharing percentage per annum (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 revenue not yet received from financing receivables in the original currency other than Rupiah. If the currency type is Rupiah, the value in this column may be left blank.
In Rupiah Equivalent
Deferred margin in Rupiah equivalent is margin revenue not yet received from financing receivables in currencies other than Rupiah after being converted to Rupiah using the Bank Indonesia middle exchange rate or the gross outstanding financing receivables (outstanding piutang) value in Rupiah.

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

(26) Provincial Revenue
This item is filled with the amount of revenue received or paid in connection with facilities provided or received.

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

Current (Lancar)
Special Attention (Dalam Perhatian Khusus)
Substandard (Kurang Lancar)
Doubtful (Diragukan)
Loss (Macet)

(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 day, month, and year of the final principal and/or interest payment.
- Installment Number
  This item is filled with information regarding which installment period it is.
- Installment Value
  This item is filled with the nominal amount of the installment per month.

(29) Financed Goods/Services

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 Financed Goods/Services
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, type, and value of the collateral.

Collateral Identity Number
Collateral identity is the number or code of the goods used as collateral.
Collateral Type
Collateral type is the type of goods used as financing security, as grouped below:
- Productive Goods
- Consumer Goods
- Time Deposits
- Precious Metals
- Securities
- Guarantees
Collateral Value
Collateral value is the Rupiah value of each pledged good. Fill in the value that can be calculated as PPAP (in thousands of Rupiah), in accordance with OJK Circular regarding the financial health level of Sharia Companies.

(31) Collateral Binding Certificate
This item is filled with information regarding collateral binding certificates, including:

Type
The type of collateral binding can be fiduciary, mortgage rights (hak tanggungan), and/or mortgage (hipotik).
Ownership Certificate Number
Binding Certificate Number
Certificate Date

(32) Collateral Certificate Storage Position
This item is filled with the location of the storage of collateral certificates, which can be filled with branch office locations, representative office locations, head office locations, and/or custodian institution offices.

(33) Provision for Impairment Losses

Method
This item is filled with the method for forming Provision for Impairment Losses, namely:
- individual;
- collective.
Good Assets
This item is filled with the reserve value formed for asset impairment that has low financing risk and has not experienced an increase in financing risk.
Less Good Assets
This item is filled with the reserve value formed for asset impairment that has 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 reserve value formed for asset impairment that has experienced worsening 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 providing insurance coverage for goods used as collateral.

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

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

(38) Insurance Contribution Discount
This item is filled with the amount of revenue 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 OWNED SHARIA SECURITIES

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

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

EXPLANATION OF FORM 2200 (DETAILS OF OWNED SHARIA SECURITIES)
Form 2200 (Details of Owned Sharia Securities) contains reports on short-term investment positions 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) Sharia Securities Number
This item is filled with the number of the securities owned or the code of the securities owned according to registration at the Indonesia Central Securities Depository (KSEI).

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

Shares (Saham)
Sharia Deposit Certificates at Sharia Banks
Sharia Bank Indonesia Certificates (SBI)
Sharia Commercial Papers (CP)
Sharia Medium Term Notes (MTN)
Sharia Mutual Funds (Reksadana)
Sharia Bonds/Sukuk
Treasury Bills (SPN)
Export Bills (Wesel Ekspor)
Government Bonds (ON)
Retail Indonesian 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 Date

Start Date
This item is filled with the day, month, and year of issuance of the Sharia securities.
Maturity Date
This item is filled with the day, month, and year of maturity of the Sharia securities.
For Sharia securities that do not have a term, such as shares, or Sharia securities that have already matured, this item does 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 covers securities owned by the reporting Sharia Company until the maturity date of the securities.
Held for Trading (Trading)
This covers securities owned by the reporting Sharia Company with the purpose of being traded.
Available for Sale (AFS)
This 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 between the parties as stated in the contract in the form of margin, profit-sharing ratio (nisbah bagi hasil), 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 as stated in the contract.
Rate
This item is filled with the profit-sharing percentage per annum (per annum) agreed upon by the parties as stated in the contract.

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

(8) Final 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 final balance must be equal to the short-term investment position in securities plus the long-term investment position in securities on Form 1100 (Financial Position Report).

Value in Original Currency
Value in original currency is the value of securities owned in foreign currencies according to the country of issuance of the securities and recorded according to the nominal value on the Financial Position Report based on applicable accounting standards.
Value in Rupiah
Value in Rupiah is the value of securities owned in Rupiah and the result of converting securities owned in foreign currencies into Rupiah based on the Bank Indonesia middle exchange rate at the time of recording, and recorded according to the nominal value 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.
Group
This item is filled with the parties issuing the securities.

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

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

(11) Rating Agency
This item is filled with the name of the rating agency registered with OJK that has rated 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 over the securities owned by the reporting Sharia Financing Company.

F. FORM 2300: DETAILS OF CAPITAL PARTICIPATION

FORM 2300 FORMAT (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 Group	Related Party Status	Country	Start Date	Percentage of Participation Share
(7)	(8)	(9)	(10)
Currency Type	Initial Participation Value	Capital Participation 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 Group
This item is filled with the classification/group of the company receiving capital participation from the reporting Sharia Company.

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

Related to Sharia Company
Related to Sharia Company refers to parties receiving capital participation from the reporting Sharia Company that are related to it.
Not Related to Sharia Company
Not related to Sharia Company refers to parties receiving capital participation from the reporting Sharia Company that are not related to it. Explanations regarding Related Party Relationships can be seen in Chapter II regarding General Column Explanations.

(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 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 may 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 to Rupiah using the Bank Indonesia middle exchange rate or the gross outstanding financing receivables (outstanding piutang) value in Rupiah.

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

In Original Currency Value
If the capital 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 may be left blank.
In Rupiah Equivalent
If the capital participation value amount is in a currency from the country of origin other than Rupiah after being converted to Rupiah using the Bank Indonesia middle exchange rate or the gross outstanding financing receivables (outstanding piutang) value in Rupiah.

G. FORM 2490: DETAILS OF VARIOUS ASSETS

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

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

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

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

Prepaid Expenses
Prepaid expenses are costs used as advance payments for certain expenses.
Assets in Progress under Istishna
Assets in progress under Istishna are amounts disbursed by the Sharia Company to fulfill orders 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 Prepayments
Tax prepayments are the amount of income tax already paid by the reporting Sharia Company but not yet becoming an expense for the relevant accounting period.
Employee Financing
Employee financing is the financing value provided by the reporting Sharia Company to employees that creates an employee payment obligation to the Sharia Company.
Other Various Assets
This item covers various other assets other than 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 various types of assets owned by the reporting Sharia Company.

H. FORM 2550: DETAILS OF RECEIVED FINANCING

FORM 2550 FORMAT (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	Profit Sharing/Service Fee	Plafond/Amount of Financing
Type	Profit Sharing/Service Fee	In Original Currency	In Rupiah Equivalent
(6)	(7)	(8)	(9)
Initial Financing	Financing Balance	Funding Provider Name	Funding Provider Group
In Original Currency	In Rupiah Equivalent	In Original Currency	In Rupiah Equivalent	Related Party Status
(10)	(11)	(12)	(13)
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 intermediaries/brokers. 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 terms as contained in the explanation of financial position report liability and equity items under subordination financing.

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

Mudharabah
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 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 contributes funds with the provision that profits and risks will be shared 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 shared 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 shared according to the agreement of the parties.
Ijarah
The transfer of usage rights (benefit) of a good for a certain period with rental payments (ujrah), without following the transfer of ownership of the good itself.
Qardh
Loan of funds (credit line) without remuneration with the obligation of the borrower to return the principal financing 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 ended as stated in the agreement.

(6) Profit Sharing/Service Fee

Type
This item is filled with the profit-sharing scheme according to the agreement between the parties as stated in the contract in the form of margin, profit-sharing ratio (nisbah bagi hasil), 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 as stated in the contract.

(7) Plafond/Amount of Financing
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 plafond owned in foreign currencies according to the country of the funding provider and recorded according to the nominal value on the financial position report based on applicable accounting standards.
In Rupiah Equivalent
In Rupiah equivalent is the value of the financing plafond owned in Rupiah and the result of converting the financing plafond owned in foreign currencies into Rupiah based on the Bank Indonesia middle exchange rate at the time of recording, and recorded according to the nominal value 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 has been approved.

In Original Currency Value

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

In Rupiah Equivalent

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

(9) Funding Balance

This item is filled with the remaining financing of the reporting Sharia Company at the end of the reporting period.

In Original Currency

In Rupiah Equivalent

(10) Funding Provider Name

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 one (1) funding account with the same funding provider, the funding provider name column for each transaction is still filled with the name of the respective funding provider according to the number of agreement contracts.

(11) Funding Provider Group

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 funding provider group.

(12) Related Status

This item is filled with the relationship of the funding provider with the Sharia Company, namely:

Related to the Sharia Company

Related to the Sharia Company is a party providing 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 providing 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 Column.

(13) Funding Provider Country

This item is filled with the domicile country of the funding provider.

I. FORM 2600: DETAIL OF ISSUED SHARIA SECURITIES

FORM 2600 FORMAT (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
Margin/Profit Share/Service Fee Rate
Start Date
Maturity Date

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

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

(17) (16) 1(18)
Rating Agency
Sharia 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 purchaser (investor) at the time the security is issued.

Securities that have been issued and subsequently repurchased by the reporting Sharia Company in the secondary market must not be reported on the list of details of securities held, 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 the 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 maturity period 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 in installments according to the MTN profit payment schedule 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, either in Rupiah or foreign currency.

Sharia Bonds

Sharia bonds are long-term securities based on Sharia principles issued by the company to holders of Sharia bonds, obligating 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) Maturity Period

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

Start Date

The start date is the date the issuance of the securities begins as stated in the securities.

Maturity Date

The 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 in accordance with the agreement of the parties stated in the contract in the form of margin or profit-sharing ratio or service fee. This item is filled with the agreed income type:

Margin
Profit Sharing Ratio
Service Fee
Rate

Rate is the profit-sharing percentage per year (per annum) stated in the issued Sharia securities.

(6) Nominal Value of Sharia Securities

This item is filled with the value of the 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) Currency Type

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 funding balance, namely:

In Original Currency

The funding 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 funding 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) Funding Provider Name

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 is a party having a related relationship with the reporting Sharia Company.

Not Related to the Sharia Company

Not related to the Sharia Company is a party not having a related relationship with the reporting Sharia Company.

(11) Purchaser Group

This item is filled with the group of funding 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 purchaser 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 is 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 OJK that rates the securities issued by the reporting Sharia Financing Company.

(15) Sharia 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 reporting Sharia Financing Company was conducted by the Rating Agency.

J. FORM 2790: DETAIL OF VARIOUS LIABILITIES

FORM 2790 FORMAT (DETAIL OF VARIOUS LIABILITIES)

Form 2790 (Detail of Various Liabilities) is compiled according to the following format:

(1) (2) (3)
Type
Currency Type
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 held by the reporting Sharia Financing Company, which may include among others:

Margin/Profit Share/Service Fee expenses to be paid

This item covers the total margin/Profit Share/Service Fee expenses to be paid by the reporting Sharia Company.

Salaries payable

This item covers salaries payable by the reporting Sharia Company.

Unpaid dividends

This item covers dividends payable by the reporting Sharia Company.

Income tax liabilities

This item covers income tax payable by the reporting Sharia Company.

Insurance liabilities

This item covers insurance liabilities 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 other than 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 various liabilities held by the reporting Sharia Company.

K. FORM 3010: DETAIL OF SHARIA HEDGING DERIVATIVE INSTRUMENTS

FORM 3010 FORMAT (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 Funding Transaction
Contract Number
Sharia Derivative Instrument
Type of Derivative Instrument
Type of Contract
Currency Type
Contract Number
Nominal

(6) (7) (8)
Maturity Period
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 DERIVATIVE ASSETS FOR SHARIA HEDGING)

Form 3010 (List of Details of Derivative Assets for Sharia Hedging) contains a list of details of derivative instruments held by the reporting Sharia Company in Rupiah or foreign currency as Sharia hedging instruments. Each derivative instrument held by the reporting Sharia Company becomes a Sharia hedging instrument in each funding transaction conducted by the reporting Sharia Company.

(1) Underlying Funding Transaction

This item is filled with Underlying Funding Transaction, namely:

Contract Number

The contract number is the contract number of the funding transaction received by the reporting Sharia Company that serves as the basis for ownership of the derivative assets held by the reporting Sharia Company in the context of Sharia hedging.

Nominal

Nominal is the amount of funding received by the reporting Sharia Company in foreign currency that serves as the basis for ownership of the derivative assets held 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 fund placement on derivative instruments held by the reporting Sharia Company in the context of Sharia hedging from funding 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 funding transactions conducted by the company. The types of derivative instruments are conducted in accordance with Sharia principles, including:

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) Currency Type

This item is filled with the currency code of the derivative instruments placed by the company with the counterparty.

(6) Maturity Period

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 with the counterparty becomes effective.

Maturity Date

Maturity date is the date, month, and year the derivative instrument placed by the reporting Sharia Company with the counterparty ends.

(7) Nominal of Derivative Instrument for Hedging

This item is filled with the nominal value 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 with 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 with 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 name of the counterparty institution/company providing derivative instruments used by the reporting Sharia Company in the context of Sharia hedging.

Group

Group is the business sector of the counterparty institution/company providing derivative instruments used by the reporting Sharia Company in the context of Sharia hedging.

Country of Origin

Country of origin is the country of the counterparty derivative instruments used by the reporting Sharia Company in the context of Sharia hedging.

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

FORM 3020 FORMAT (DETAIL OF JOINT FINANCING DISBURSEMENT WITH THIRD-PARTY PORTION)

Form 3020 (Detail of Joint Financing Disbursement with Third-Party Portion) is compiled according to the following format:

(1) (2) (3) (4) (5) (6)
Contract Number
Type of Contract
Maturity Period
Currency Type
Sharia Financing Company Portion
Plafond
Start Date
Maturity Date
In Original Currency Value
In Rupiah Equivalent

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

FORM 3020 EXPLANATION (DETAIL OF JOINT FINANCING DISBURSEMENT WITH THIRD-PARTY PORTION)

Form 3020 (Detail of Joint Financing Disbursement with Third-Party Portion) contains details of financing disbursement resulting from the cooperation of the reporting Sharia Company with other parties, either 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 contracts with third parties.

(2) Type of Contract

This item is filled with the type of contract used in the details of joint financing disbursement 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 capital contribution with the provision that profits and risks will be shared according to the agreement of the parties.

Wakalah bil Ujrah

Wakalah is the granting of authority by the principal (muwakkil) to the agent (wakil) in matters that can be delegated, where the agent (wakil) does not bear risks regarding what is delegated, except due to negligence or breach of contract.

Wakalah bil ujrah is Wakalah with the imposition of service fees (ujrah). Wakalah bil ujrah is used for channeling schemes.

(3) Maturity Period

Start Date

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

(4) Currency Type

This item is filled with the type of currency used in the joint financing disbursement agreement.

(5) Sharia Financing Company Portion

This item is filled with the percentage of the reporting Sharia Company's financing portion as stated in the joint financing disbursement agreement.

(6) Plafond

In Original Currency Value

This item is filled with the amount of joint financing disbursement plafond 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 joint financing disbursement plafond 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 that are the funding provider's portion 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 that are the funding provider's portion at the end of the reporting period in Rupiah equivalent if the currency type is other than Rupiah.

(8) Funding Provider Name

This item is filled with the name of each funding 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 funding provider, the funding provider name column for each transaction is still filled with the name of the respective funding 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) Funding Provider Group

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 a party providing channeling financing or through Musyarakah contracts to companies related to the reporting Sharia Company.

Not Related to the Sharia Company

Not related to the Sharia Company is a party providing channeling financing or through Musyarakah contracts to companies not related to the reporting Sharia Company.

(11) Country of Origin

This item is filled with the domicile country of the funding provider.

M. FORM 5310: ASSET AND LIABILITY MATCHING ANALYSIS REPORT

FORM 5310 FORMAT (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 Until
Maturity Until
≤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 and 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 and Sell
Based on Other Sharia Principles -
Principal
Financing Receivables Provision
Buy and Sell

Items
Rupiah
Foreign Currency
Total
Maturity Until
Maturity Until
≤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 Other Sharia Principles - Principal
4. Financing Receivables Provision
Investment
Based on Sharia Principles
5. Financing Receivables

Items
Rupiah
Foreign Currency
Total
Maturity Until
Maturity Until
≤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 Other Sharia Principles

Principal

Financing Receivables Provision
Service
Based on Sharia Principles
B. Non-Financing Assets
C. Total Assets
II. LIABILITIES
A. Funding Received
B. Issued Securities
C. Liabilities Other Than
Funding and Issued Securities
D. Total Liabilities
EXPLANATION OF FORM 5310 (ASSET AND LIABILITY MISMATCH ANALYSIS REPORT)

Form 5310 (Asset and Liability Mismatch Analysis Report) contains the values of assets and liabilities of the reporting Sharia Company based on maturity, divided into <3 months, 3–6 months, 6 months–1 year, 1–5 years, 5–10 years, and above 10 years.

I. Assets

This item covers total assets based on each maturity category in currency, whether 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 Balance Sheet Report, Form 1100 Monthly Balance Sheet.

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, financing receivables based on other Sharia principles, each maturity category of receivables after being reduced by provisions for sales financing receivables based on Sharia principles. Principal is outstanding principal after being reduced by deferred margin.

The provision value category for sales financing receivables generally adjusts to the principal, 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, mudharabah musytarakah financing receivables, musyarakah mutanaqisah financing receivables, financing receivables based on other Sharia investment principles, each maturity category of receivables after being reduced by provisions for investment financing receivables based on Sharia principles.

The Provision Value category for Investment Financing Receivables generally adjusts to the principal, 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, financing receivables based on other Sharia service principles, each maturity category of receivables after being reduced by provisions for service financing receivables based on other Sharia principles.

The Provision Value category for Service Financing Receivables generally adjusts to the principal, however, reporting Sharia Companies are 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 Balance Sheet Report).

This copy is identical to 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 funding and issued securities, and total liabilities.

Established in Jakarta on December 4, 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 LETTER
NUMBER 27 /SEOJK.05/2019
CONCERNING
AMENDMENT TO FINANCIAL SERVICES AUTHORITY CIRCULAR LETTER NUMBER 4/SEOJK.05/2016 CONCERNING MONTHLY REPORTING OF SHARIA FINANCING COMPANIES AND SHARIA BUSINESS UNITS OF FINANCING COMPANIES

FORMAT OF LETTER OF APPLICATION FOR CHANGE OF BOARD OF DIRECTORS MEMBERS RESPONSIBLE FOR MONTHLY REPORTING AND MONTHLY REPORT PREPARATION OFFICERS

COMPANY LETTERHEAD
Number :
Date :
Attachment :
Subject : Application for Change of Board of Directors Members Responsible for Monthly Reporting and/or Monthly Report Preparation Officers

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

change of board of directors members responsible for monthly reporting;
and/or
change of monthly report preparation officers,
with the following changes:

Position Description Before After
Board of Directors
Responsible Person
Name
Position in
Sharia Financing Company or
Financing Company with UUS

This copy is identical to the original
Legal Director 1
Legal Department signed
Yuliana
Email
Phone/Fax
Preparation Officer
Name
Position in
Company
Email
Phone

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

Established in Jakarta on December 4, 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 LETTER
NUMBER 27 /SEOJK.05/2019
CONCERNING
AMENDMENT TO FINANCIAL SERVICES AUTHORITY CIRCULAR LETTER NUMBER 4/SEOJK.05/2016 CONCERNING MONTHLY REPORTING 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 REPORTING SYSTEM APPLICATION

COMPANY LETTERHEAD
Number :
Date :
Attachment :
Subject : Application for User ID and Password Codes Monthly Reporting Application

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

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

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

This copy is identical to the original
Legal Director 1
Legal Department signed
Yuliana
Signature, name, and wet seal
( )
*) strike out what is not necessary

Established in Jakarta on December 4, 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 LETTER
NUMBER 27 /SEOJK.05/2019
CONCERNING
AMENDMENT TO FINANCIAL SERVICES AUTHORITY CIRCULAR LETTER NUMBER 4/SEOJK.05/2016 CONCERNING MONTHLY REPORTING 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 REPORTING

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

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

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

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

This copy is identical to the original
Legal Director 1
Legal Department signed
Yuliana
Signature, name, and wet seal
( )
*) strike out what is not necessary

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

signed

RISWINANDI

Amendment to OJK Circular No. 4/SEOJK.05/2016 on Monthly Reports of Sharia Financing Companies and Sharia Business Units

Lineage: Superseded

Timeline