Change to Financial Services Authority Circular Number 3/SEOJK.05/2016 on Monthly Reports of Financing Companies

To the Board of Directors or equivalent at Financing Companies at their offices.

COPY
FINANCIAL SERVICES AUTHORITY CIRCULAR LETTER
NUMBER 26 /SEOJK.05/2019
CONCERNING
CHANGE TO FINANCIAL SERVICES AUTHORITY CIRCULAR LETTER NUMBER 3/SEOJK.05/2016 CONCERNING MONTHLY REPORTS OF FINANCING COMPANIES

In relation to the mandate of Article 2 paragraph (6), Article 4 paragraph (6), and Article 10 of Financial Services Authority Regulation Number 3/POJK.05/2013 concerning Monthly Reports of Non-Bank Financial Institutions (State Gazette of the Republic of Indonesia Year 2013 Number 150, Supplement to the State Gazette of the Republic of Indonesia Number 5443) and considering the need for additional information related to the implementation of Financial Services Authority Regulation Number 35/POJK.05/2018 concerning the Conduct of Business by Financing Companies (State Gazette of the Republic of Indonesia Year 2018 Number 260, Supplement to the State Gazette of the Republic of Indonesia Number 6286), changes are required to the Financial Services Authority Circular Letter Number 3/SEOJK.05/2016 concerning Monthly Reports of Financing Companies as follows:

I. Several provisions in the Financial Services Authority Circular Letter Number 3/SEOJK.05/2016 concerning Monthly Reports of Financing Companies are amended as follows:

Provision number 1 of Section I is amended to read as follows:
Financing Companies are business entities that conduct financing activities for goods and/or services.
Provision number 4 of Section V is amended to read as follows:
Submission of Monthly Reports is conducted online via the OJK data communication network system.
Provision number 5 of Section V is amended to read as follows:
In the event of technical difficulties during the deadline for submitting Monthly Reports so that:
a. The Financing Company cannot submit Monthly Reports online; and/or b. The OJK cannot receive Monthly Reports online, then the Financing Company is obligated to submit Monthly Reports offline no later than the next working day in electronic copy (soft file) format accompanied by validation proof and sent to the OJK via a letter signed by the Board of Directors and addressed to:
Financial Services Authority
Attn: Director of Statistics and Information for Non-Bank Financial Institutions Wisma Mulia 2 Building, 11th Floor Jalan Jenderal Gatot Subroto Kav. 40, Jakarta, 12710
Provision number 7 of Section V is amended to read as follows:
Submission of Monthly Reports offline as referred to in number 5 can be done in one of the following ways:
a. handed over directly to the OJK office; or b. sent via a courier service company, according to the address as referred to in number 5.
Provision number 8 of Section V is amended to read as follows:
Submission of Monthly Reports offline is submitted to the OJK on working days and during OJK working hours.
Provision Section V number 9 is amended to read as follows:
A Financing Company is deemed to have submitted Monthly Reports under the following conditions:
a. for online submission via the OJK data communication network system, evidenced by a receipt from the OJK data communication network system; or b. for offline submission, evidenced by a receipt from the OJK.
Provision number 10 of Section V is amended to read as follows:
Questions regarding the submission of Monthly Reports can be directed to:
OJK Helpdesk
Wisma Mulia 2 Building, 19th Floor
Jalan Jenderal Gatot Subroto Kav. 40, Jakarta, 12710 Telephone: 021-29600000 extension 7000 Email: helpdesk@ojk.go.id
Provision number 1 of Section VII is amended to read as follows:
The obligation of Financing Companies to submit Monthly Reports according to the form, structure, and submission method regulated in this OJK Circular Letter begins for the reporting period of June 2020, which is submitted within the time frame as referred to in Section III.
Provision number 2 of Section VII is amended to read as follows:
Financing Companies must conduct a trial submission of Monthly Reports according to the form, structure, and submission method of Monthly Reports as regulated in this OJK Circular Letter for the reporting period of March 2020 through the reporting period of May 2020.
Appendix I is amended to read as contained in Appendix I which is an integral part of this OJK Circular Letter.

This copy is consistent with the original
Director of Legal Affairs 1
Legal Department signed
Yuliana

Appendix II is amended to read as contained in Appendix II which is an integral part of this OJK Circular Letter.
Appendix III is amended to read as contained in Appendix III which is an integral part of this OJK Circular Letter.
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 SUPERVISOR
OF INSURANCE, PENSION FUNDS,
LENDING INSTITUTIONS, AND
OTHER FINANCIAL SERVICE INSTITUTIONS
FINANCIAL SERVICES AUTHORITY,

signed

RISWINANDI

APPENDIX I
FINANCIAL SERVICES AUTHORITY CIRCULAR LETTER
NUMBER 26 /SEOJK.05/2019
CONCERNING
CHANGE TO FINANCIAL SERVICES AUTHORITY CIRCULAR LETTER NUMBER 3/SEOJK.05/2016 CONCERNING MONTHLY REPORTS OF FINANCING COMPANIES

FORM, STRUCTURE, AND GUIDELINES FOR COMPOSING
MONTHLY REPORTS OF FINANCING COMPANIES

TABLE OF CONTENTS
CHAPTER I : GENERAL EXPLANATION 3
A. Reporting Purpose 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. Interest Rate/Margin/Profit Sharing/Service Fee 5
C. Quality 5
D. Issuer/Interested Party Category 6
E. Buyer Category 6
F. Debtor Category 6
G. Creditor Category 6
H. Relationship with Financing Company 6
I. Term 8
J. Outstanding Principal Balance (Outstanding Principal) Principal K. Net Outstanding Principal Balance (Outstanding Principal) 8
CHAPTER III : FINANCING COMPANY PROFILE 9
A. Form 0000 - Financing Company Profile 9
B. Form 0010 - Business License Details 16
C. Form 0020 - Branch Office Details 17
D. Form 0025 - Non-Branch Office Details 19
E. Form 0030 - Shareholder and Second-Degree Shareholder Details F. Form 0035 - Management Details 26 G. Form 0036 - Related Party Details 28 H. Form 0041 - Workforce Details Based on Education Level
I. Form 0043 - Workforce Details Based on
Function

J. Form 0046 - Foreign Workforce Details 38
CHAPTER IV : MONTHLY FINANCIAL STATEMENTS OF FINANCING
COMPANIES
A. Form 1100 - Statement of Financial Position 41 B. Form 1110 - Administrative Account 65
C. Form 1200 - Statement of Profit or Loss and Other
Comprehensive Income
D. Form 1300 - Statement of Cash Flows 85
E. Form 2100 - Details of Financing Provided 96 F. Form 2200 - Details of Securities Held 110 G. Form 2300 - Details of Equity Investments 115 H. Form 2490 - Details of Various Assets 118
I. Form 2550 - Details of Loans/Funding Received
J. Form 2600 - Details of Securities Issued
K. Form 2790 - Details of Various Liabilities 129
L. Form 3010 - Details of Derivative Instruments for Hedging
M. Form 3020 - Details of Cooperative Financing Disbursement Third Party Portion N. Form 5310 - Asset and Liability Matching Analysis Report

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

regulate and supervise Financing Companies;
create statistics for the purpose of analyzing the Financing Company industry; and
meet the internal needs of Financing Companies.
To achieve these objectives, Financing Companies are required to submit reports accurately, completely, and within the established deadlines.

B. REPORTING PRINCIPLES
The following principles are adopted in this reporting system:

Basis of preparation
The preparation of Monthly Reports is based on regulations established by the OJK and Financial Accounting Standards (PSAK) as well as Interpretations of Financial Accounting Standards (ISAK). Accounting transactions of Financing 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 Financing Companies are reported in the financial position report. Items that are still commitments and contingencies and other notes are reported in the administrative account.
Separation of transactions with Banks and Central Government
This reporting system adopts the principle of separating transactions both between Financing Companies and Banks, and between Financing Companies and the Central Government. Banks are as referred to in banking legislation.
Separation of residents and non-residents
This reporting system adopts the principle of separating transactions conducted between Financing Companies and residents and non-residents. a. Residents Residents are individuals, bodies, institutions, and companies domiciled in Indonesia for more than one year and whose main activity (center of interest) involves consumption, production, and other economic transactions in Indonesia, including representations of the Republic of Indonesia abroad along with their staff members who have diplomatic status. b. Non-residents Non-residents are individuals, bodies, institutions, and companies not domiciled in Indonesia or domiciled in Indonesia for a maximum of one year and whose main activity (center of interest) is not in Indonesia, including foreign representations in Indonesia along with their staff members who have diplomatic status.

C. PRESENTATION OF FOREIGN CURRENCY TRANSACTIONS
Financial statements must be presented in Rupiah. Assets, liabilities, equity, and administrative accounts in foreign currency, hereinafter referred to as foreign exchange (valas), owned by Financing Companies must be converted into Rupiah using the Mid Exchange Rate of Bank Indonesia applicable at the end of the reporting period. The mid rate is calculated as (buy rate + sell rate) / 2.

D. FILLING OUT REPORT FORMS
Report forms are filled by automatically entering alphanumeric data using data entry programs, and all financial statements are presented in full Rupiah units unless otherwise stated in full foreign currency units, e.g., 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 Financing Company and other parties. In cases where the agreed transaction uses foreign currency (as stated in the agreement deed) but the realization is in Rupiah, such transactions are treated as foreign currency transactions.

B. INTEREST RATE/MARGIN/PROFIT SHARING/SERVICE FEE Interest rate is the price level of a financing transaction conducted by the reporting Financing Company. If multiple interest rates are applied to one account, the highest interest rate is entered in the interest rate column. For interest rates, two decimal places are used; for example, an interest rate of 12.5% is written as 12.50. For transaction types that do not involve interest, the interest rate column is left blank. Financing based on Shariah principles implemented by Financing Companies having a Shariah business unit uses the phrase margin/profit sharing/service fee. Margin/profit sharing/service fee is the value or percentage of income from financing conducted based on Shariah principles, with the following regulations:

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

C. QUALITY
Quality is the quality of financing receivables assessed using criteria in accordance with OJK Regulations concerning the Conduct of Business by Financing Companies, with quality classification as follows:

Performing (Lancar)
Special Attention (Dalam Perhatian Khusus)
Less Performing (Kurang Lancar)
Doubtful (Diragukan)
Default (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 Financing Company.

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

F. DEBTOR CATEGORY
Debtor category is the category of parties receiving financing facilities from the reporting Financing Company or parties having obligations to the reporting Financing Company.

G. CREDITOR CATEGORY
Creditor category is the category of parties providing loan funds for financing business activities to the reporting Financing Company.

H. RELATIONSHIP WITH FINANCING COMPANY
Relationship with Financing Company is the status of connection between the reporting Financing Company and parties conducting transactions with the reporting Financing Company.

Related to Financing Company
Parties Related to the Financing Company are:
a. individuals or business entities that are controllers of the reporting Financing Company; b. business entities where the reporting Financing Company acts as a controller;
c. individuals or business entities acting as Controllers of the business entity as referred to in letter b;
d. business entities 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 Financing Company; f. parties having family relationships up to the second degree, both horizontally and vertically:
from individuals who are controllers of the reporting Financing Company as referred to in letter a; and/or
from the Board of Commissioners or Board of Directors at the reporting Financing Company as referred to in letter e;
g. Board of Commissioners or Board of Directors at business entities as referred to in letters a through d; h. business entities whose Board of Commissioners or Board of Directors members are:
Board of Commissioners or Board of Directors at the reporting Financing Company; or
Board of Commissioners or Board of Directors at 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 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; and
j. business entities having financial interdependence with the reporting Financing Company and/or parties as referred to in letters a through i.

Not Related to Financing Company
Not Related to Financing Company refers to parties that do not have connections with the reporting Financing Company as mentioned in number 1.

I. TERM
Term is the duration agreed upon as stated in the financing agreement or contract.

Start Date
is the date, month, and year when the agreement or contract begins.
Maturity Date
is the date, month, and year when the agreement or contract ends.

J. OUTSTANDING PRINCIPAL BALANCE (OUTSTANDING PRINCIPAL) PRINCIPAL The outstanding principal balance (outstanding principal) principal is the total receivables minus:

unearned interest income or unearned revenue for Shariah financing; and
other income and expenses related to financing transactions that are amortized.

K. NET OUTSTANDING PRINCIPAL BALANCE (OUTSTANDING PRINCIPAL) The net outstanding principal balance (outstanding principal) is the principal outstanding principal balance minus the provision for impairment of outstanding principal balances.

CHAPTER III
FINANCING COMPANY PROFILE
A. FORM 0000: FINANCING COMPANY PROFILE

FORM 0000 (FINANCING COMPANY PROFILE) FORMAT
Form 0000 (Financing Company Profile) is compiled according to the following format:
COMPANY INFORMATION

Company Name/Alias/Acronym
Taxpayer Identification Number (NPWP)
Single Investor Identification (SID)
Ownership Status of Financing Company
Legal Entity Form
Type of Shariah Business Activities Conducted
Status of Financing Company
Establishment Date
Type of Business Activities Conducted
COMPANY ADDRESS
Full Address
District/City Location
Postal Code
Telephone Number
Building Ownership Status
Website Address
Email Address
NUMBER OF SERVICE OFFICES
Number of Branch Offices
Number of Non-Branch Offices
NUMBER OF WORKFORCE
Number of Head Office Workforce
Number of Branch Office Workforce
Number of Non-Branch Office Workforce
REPORT COMPILER AND RESPONSIBLE BOARD MEMBERS
Report Compiler
a) Full Name b) Position c) Telephone Number d) Email Address
Responsible Board Member
a) Full Name b) Position c) Telephone Number d) Email Address

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

Company Name/Alias/Acronym
This item is filled with the name, alias, or acronym of the reporting Financing Company, e.g., Dina Finance for Dina Persada Multi Finance, PT, Tbk.
Taxpayer Identification Number (NPWP)
This item is filled with the NPWP of the reporting Financing Company.
Single Investor Identification (SID)
This item is filled with the single investor identification number for the Indonesian capital market issued by the Indonesia Central Securities Depository.
Ownership Status of Financing Company
This item is filled with the ownership status of the reporting Financing Company, namely:
a) State-Owned Company
This item is filled if the reporting 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 if the reporting Financing Company is not owned by the state and there is no direct or indirect participation by foreign parties. c) Joint Venture Private Company This item is filled if there is direct or indirect participation by foreign parties in the reporting Financing Company.
Legal Entity Form
This item is filled with the legal entity form, namely:
a) Limited Liability Company (Perseroan Terbatas) b) Cooperative (Koperasi)
Type of Shariah Business Activities Conducted
a) Shariah Business Unit
A Shariah Business Unit is a reporting Financing Company that has a Shariah business unit. b) No Shariah Activities No Shariah Activities means a reporting Financing Company that conducts financing entirely not based on Shariah principles.
Status of Financing Company
a) Closed/Limited
This item is filled with the limited liability company status, hereinafter referred to as a company, which 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 set forth in Law Number 40 of 2007 concerning Limited Liability Companies and its implementing regulations. b) Open/Public This item is filled with the public company status, which is a public company or a company conducting a public offering of shares, in accordance with capital market legislation.
Establishment Date
This item is filled with the date, month, and year of establishment of the reporting Financing Company.
Type of Business Activities Conducted
This item is filled with the type of business activity according to the business license granted, namely:
a) Investment Financing b) Working Capital Financing c) Multi-purpose Financing d) Other Financing Business Activities Based on OJK Approval e) Operating Lease and/or Service-Based Activities f) Investment Financing (Shariah) g) Sales/Purchase Financing h) Service Financing b. Company Address
Full Address
This item is filled with the full address according to the domicile of the head office of the reporting 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 head office domicile of the reporting Financing Company.
Telephone Number
This item is filled with the company telephone number preceded by the area code.
Building Ownership Status
This item is filled with the building ownership status of the head office of the reporting Financing Company, namely:
a) own property b) lease; or c) other ownership status Website Address This item is filled with the website address of the reporting Financing Company.
Email Address
This item is filled with the email address of the reporting Financing Company.
c. Number of Service Offices
Number of Branch Offices
This item is filled with the number of branch offices of the reporting Financing Company.
The number of branch offices must be detailed in Form 0020 (Branch Office Details).
Number of Non-Branch Offices
This item is filled with the number of non-branch offices of the reporting Financing Company. The number of non-branch offices must be detailed in Form 0025 (Non-Branch Office Details).

d. Number of Workforce
18) Number of Workforce at Head Office
This item is filled with the number of workforce, including permanent, contract, and outsourcing staff at the head office, categorized by gender, and must be detailed in Form 0041 (Detail of Workforce Based on Education Level).
19) Number of Workforce at Branch Offices
This item is filled with the number of workforce, including permanent, contract, and outsourcing staff at branch offices, categorized by gender, and must be detailed in Form 0041 (Detail of Workforce Based on Education Level).
20) Number of Workforce at Offices Other Than Branch Offices
This item is filled with the number of workforce, including permanent, contract, and outsourcing staff at offices other than branch offices, categorized by gender, and must be detailed in Form 0041 (Detail of Workforce Based on Education Level). e. Report Preparers and Responsible Board of Directors Members
21) Report Preparer
This item is filled with the complete data of personnel from the reporting Financing Company acting as the report preparer. a) Full Name This item is filled with the full name of the report preparer. b) Position This item is filled with the position of the report preparer. c) Telephone Number This item is filled with the telephone number of the department/division/unit of work of the report preparer. d) Electronic Mail Address (Email) This item is filled with the email address of the report preparer.

Responsible Board of Directors Member
This item is filled with the complete data of board members acting as the responsible person for the report. a) Full Name This item is filled with the full name of the responsible board member. b) Position This item is filled with the position of the responsible board member. c) Telephone Number This item is filled with the telephone number of the department/division/unit of work of the responsible board member. d) Electronic Mail Address (Email) This item is filled with the email address of the responsible board member.

B. FORM 0010: BUSINESS LICENSE DETAILS

FORMAT OF FORM 0010 (BUSINESS LICENSE DETAILS)
Form 0010 (Business License Details) is prepared in the following format:
(1) (2) (3) (4)
Business License Number
Business License Date
Type of Licensing
Remarks
EXPLANATION OF FORM 0010 (BUSINESS LICENSE DETAILS)
Form 0010 (Business License Details) contains all information regarding the Business License Details held by the reporting Financing Company. (1) Business License Number This item is filled with the number of the Minister of Finance Decision or OJK Board of Commissioners Decision regarding the business licensing of the reporting Financing Company and its amendments. (2) Business License Date This item is filled with the day, month, and year of the Minister of Finance Decision or OJK Board of Commissioners Decision regarding the business licensing of the reporting Financing Company and its amendments. (3) Type of Licensing This item is filled with the type of licensing established by OJK and/or the Minister of Finance, namely:

first establishment license
increase in business activities
name change
sharia business unit license
other business licenses
(4) Remarks
This item is filled with explanations regarding the type of licensing of the reporting Financing Company.
Example:
In the case of a name change, fill in the change of name from PT Dina Persada Multi Finance to PT Karya Persada Multi Finance.

C. FORM 0020: BRANCH OFFICE DETAILS

FORMAT OF FORM 0020 (BRANCH OFFICE DETAILS)
Form 0020 (Branch Office Details) is prepared in the following format:
(1) (2) (3)
Branch Office License Number
Branch Office License Date
Location
Address
District
Regency/City
Postal Code
(4) (5) (6)
Telephone Number
Number of Workforce
Name of Branch Head
EXPLANATION OF FORM 0020 (BRANCH OFFICE DETAILS)
Form 0020 (Branch Office Details) contains information on the branch offices of the reporting Financing Company, including sharia business unit branch offices of the reporting Financing Company that have obtained licenses from the Minister of Finance or OJK. (1) Branch Office License Number This item is filled with the number of the Minister of Finance Decision or OJK Board of Commissioners Decision regarding the issuance of the license to open a branch office. (2) Branch Office License Date This item is filled with the day, month, and year of the issuance of the Minister of Finance Decision or OJK Board of Commissioners Decision regarding the issuance of the license to open a branch office. (3) Location

Address
This item is filled with the complete address of the branch office as reported to the Minister of Finance or OJK.
District
This item is filled with the name of the district where the branch office is located.
Regency/City
This item is filled with the regency/city location.
Postal Code
This item is filled with the postal code of the branch office location.
(4) Telephone Number
This item is filled with the area code and telephone number of each branch office.
(5) Number of Workforce
This item is filled with the number of workforce at the branch office of the reporting Financing Company, including the branch head, permanent staff, contract staff, and outsourcing staff. (6) Name of Branch Head This item is filled with the name of the head of each branch office.

D. FORM 0025: OFFICES OTHER THAN BRANCH OFFICE DETAILS

FORMAT OF FORM 0025 (OFFICES OTHER THAN BRANCH OFFICE DETAILS)
Form 0025 (Offices Other Than Branch Office Details) is prepared in the following format:
(1) (2) (3)
Type of Office
Registration Letter Number
Registration Letter Date
(4)
Location
Address
District
Regency/City
Postal Code
(5) (6) (7)
Telephone Number
Number of Workforce
Name of Office Person in Charge
EXPLANATION OF FORM 0025 (OFFICES OTHER THAN BRANCH OFFICE DETAILS)
Form 0025 (Offices Other Than Branch Office Details) contains information on offices other than branch offices of the reporting Financing Company that have been reported to OJK. (1) Type of Office This item is filled with the name/designation of offices other than branch offices of the Financing Company, such as point of payment, sales point, representative office, and sub-branch office. (2) Registration Letter Number This item is filled with the number of the letter from OJK regarding the registration of the opening of offices other than branch offices of the reporting Financing Company. (3) Registration Letter Date This item is filled with the date of the letter from OJK regarding the registration of the opening of offices other than branch offices of the reporting Financing Company. (4) Location

Address
This item is filled with the complete address of the office other than branch office of the reporting Financing Company.
District
This item is filled with the name of the district where the office other than branch office of the reporting Financing Company is located.
Regency/City
This item is filled with the regency/city location.
Postal Code
This item is filled with the postal code of the office other than branch office location.
(5) Telephone Number
This item is filled with the area code and telephone number of each office other than branch office of the reporting Financing Company. (6) Number of Workforce This item is filled with the number of workforce at the office other than branch office of the reporting Financing Company, including the person in charge of the office other than branch office, permanent staff, contract staff, and outsourcing staff.

(7) Name of Office Person in Charge
This item is filled with the name of the person in charge of each office other than branch office of the reporting Financing Company.

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

FORMAT OF FORM 0030 (SHAREHOLDERS AND SECOND-DEGREE SHAREHOLDERS DETAILS)
Form 0030 (Shareholders and Second-Degree Shareholders Details) is prepared in the following format:
(1) (2) (3) (4) (5) (6) (7)
Shareholder Name
Shareholder Group
Country of Origin
Legal Entity Form of Shareholder
Shareholder Status
Shareholder Equity (in Rp)
Foreign Ownership Percentage Directly/Indirectly (8) (9) Share Ownership Information on Management of Corporate Shareholders Value (in Rp) Percentage (%) 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 (SHAREHOLDERS AND SECOND-DEGREE SHAREHOLDERS DETAILS)
Form 0030 (Shareholders and Second-Degree Shareholders Details) contains details of shareholders, both individuals and legal entities, in the reporting Financing Company, information on the management of corporate shareholders of the reporting Financing Company, and information on second-degree shareholders. (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 code. (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 status of the shareholder of the reporting Financing Company, namely:

limited liability company
cooperative
foundation
pension fund
other Indonesian legal entities
central government
local 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, local government, and foreign legal entities based on the audit report.

(7) Foreign Ownership Percentage Directly or Indirectly This item is filled with information regarding the foreign ownership percentage for shareholders in the form of legal entities in the reporting Financing Company. For individual shareholders who are Indonesian citizens, this item is filled with zero percent. For shareholders in the form of Indonesian legal entities, this item is filled with the percentage of foreign ownership in the said legal entity, both directly and indirectly. (8) Share Ownership

Value
This item is filled with the nominal value of paid-up capital of the reporting Financing Company owned by the shareholder. This total value must be equal to the nominal value of paid-up capital in Form 1100 (Balance Sheet Report).
Percentage
This item is filled with the ownership percentage value in a decimal format with 2 (two) digits after the comma.
(9) Information on Management of Corporate Shareholders
Manager Name
This item is filled with the name of the managers and supervisors of the corporate shareholders of the reporting Financing Company.
Position
This item is filled with the positions of the managers and supervisors of the corporate shareholders of the reporting Financing Company, namely:
Principal Commissioner
Commissioner
Independent Commissioner
Sharia Supervisory Board
President Director
Director
For shareholders other than limited liability companies, supervisors are equated with commissioners and managers are equated with board members.
Country of Origin
This item is filled with the country of origin of the managers and supervisors of the shareholders.
(10) Second-Degree Shareholder Information
Second-Degree Shareholder Name
This item is filled with the full name of the second-degree shareholder (shareholder of the shareholder of the reporting Financing Company).
Second-Degree Shareholder Group
This item is filled with the code for the second-degree shareholder group.
Country of Origin of Second-Degree Shareholder
This item is filled with the country of origin of the second-degree shareholder.
Second-Degree Shareholder Share Ownership Value
This item is filled with the nominal value of paid-up capital of the reporting Financing Company owned by the second-degree shareholder.
Second-Degree Shareholder Share Ownership Percentage
This item is filled with the nominal value of paid-up capital in percentage form of the reporting Financing Company owned by the second-degree shareholder.

F. FORM 0035: MANAGEMENT DETAILS

FORMAT OF FORM 0035 (MANAGEMENT DETAILS)
Form 0035 (Management Details) is prepared in the following format:
(1) (2) (3) (4) (5)
Name
Identity Number
Citizenship
Position
Domicile
(6) (7) (8) (9)
Appointment Deed Number
Deed Date
Date of Assumption of Office
Fit and Proper Test 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 Financing Company, consisting of Board of Commissioners members and Board of Directors members for Financing Companies with limited liability company legal entity status, or supervisors and managers for Financing Companies with cooperative legal entity status, including the Sharia Supervisory Board for Financing Companies conducting sharia business activities. (1) Name This item is filled with the names of the managers and supervisors of the reporting Financing Company. (2) Identity Number This item is filled with the identity number, such as population identification number, KITAS, and/or passport of the managers and supervisors of the reporting Financing Company. (3) Citizenship This item is filled with the citizenship of the managers and supervisors of the reporting Financing Company. (4) Position This item is filled with the positions of the managers and supervisors of the reporting Financing Company, namely:

Principal Commissioner
Commissioner
Independent Commissioner
Sharia Supervisory Board
President Director
Director
For Financing Companies with cooperative legal entity status, supervisors are equated with Board of Commissioners members and managers are equated with Board of Directors members. (5) Domicile This item is filled with the regency/city location where the managers and supervisors of the reporting Financing Company reside. (6) Appointment Deed Number This item is filled with the number of the appointment deed of the Board of Commissioners members, Board of Directors members, and/or Sharia Supervisory Board members. (7) Deed Date This item is filled with the date of the appointment deed of the Board of Commissioners members, Board of Directors members, and/or Sharia Supervisory Board members. (8) Date of Assumption of Office This item is filled with the day, month, and year of the assumption of office of each manager and supervisor of the reporting Financing Company, in accordance with the deed of the General Meeting of Shareholders or equivalent approving the appointment of managers and supervisors. (9) Fit and Proper Test Approval Information
Decision Letter Number
This item is filled with the Number of the Decision Letter on the Determination of Fit and Proper Test Results, for example, KEP123/D.05/2015.
Decision Letter Date
This item is filled with the day, month, and year of the issuance of the decision letter.

G. FORM 0036: RELATED PARTY DETAILS

FORMAT OF FORM 0036 (RELATED PARTY DETAILS)
Form 0036 (Related Party Details) is prepared in the following format:
(1) (2) (3) (4)
Related Party Name
Group
Location Country
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 Financing 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) Location Country
This item is filled with the country location where the related party is domiciled.
(4) Related Party Relationship
This item is filled using letter codes A through J indicating the relationship of the related party with the reporting Financing Company as follows:
Letter codes A through J:
A. Individual persons or business entities that are controllers of the reporting Financing Company.
B. Business entities where the reporting Financing Company acts as a controller.
C. Individual persons or business entities that act as controllers of the business entity as referred to in letter B.
D. Business entities whose control is exercised by:

individual persons and/or business entities as referred to in letter A; or
individual persons and/or business entities as referred to in letter C.
E. Board of Commissioners or Board of Directors of the reporting Financing Company.
F. Parties having family relationships up to the second degree, both horizontally and vertically:
from individual persons who are controllers of the reporting Financing Company as referred to in letter A; and/or
from the Board of Commissioners or Board of Directors of the reporting Financing Company as referred to in letter E.

G. Board of Commissioners or Board of Directors of business entities as referred to in letters A through D.
H. Business entities whose Board of Commissioners or Board of Directors consists of:

Board of Commissioners or Board of Directors of the reporting Financing Company; or
Board of Commissioners or Board of Directors of 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 Financing Company as referred to in letter E acts as a controller; or
the Board of Commissioners or Board of Directors of parties as referred to in letters A through D acts as a controller.
J. Business entities that have financial interdependence with the reporting Financing Company and/or parties as referred to in letters A through I.

H. FORM 0041: WORKFORCE DETAILS BASED ON EDUCATION LEVEL

FORMAT OF FORM 0041 (WORKFORCE DETAILS BASED ON EDUCATION LEVEL)
Form 0041 (Workforce Details Based on Education Level) is prepared in the following format:
Education Level
Permanent Workforce
Contract Workforce
Outsourcing Workforce
Total Workforce
M F Total M F Total M F Total M F Total
Head Office
a. Education Level Other than below SMA b. SMA
c. Diploma
d. Bachelor e. Postgraduate
Branch Office
a. Education Level Other than below SMA b. SMA
c. Diploma
d. Bachelor e. Postgraduate
Offices Other Than Branch Offices
a. Education Level Other than below SMA

Education Level
Permanent Workforce
Contract Workforce
Outsourcing Workforce
Total Workforce
M F Total M F Total M F Total M F Total b. SMA
c. Diploma
d. Bachelor e. Postgraduate
Total

EXPLANATION OF FORM 0041 (WORKFORCE EDUCATION LEVEL DETAILS)
Form 0041 (Workforce Education Level Details) contains details of the number of workforce in each education level category at the head office, branch offices, and offices other than branch offices of the reporting Financing Company.

Education Level

Head Office
a. Education Level Other than below SMA b. SMA
c. Diploma
d. Bachelor e. Postgraduate
In the event that there is workforce from the reporting Financing Company with education level Strata 2 or Strata 3, it is filled in the Postgraduate column.
Branch Office
a. Education Level Other than below SMA b. SMA
c. Diploma
d. Bachelor e. Postgraduate
In the event that there is workforce from the reporting Financing Company with education level Strata 2 or Strata 3, it is filled in the Postgraduate column.
Offices Other Than Branch Offices
a. Education Level Other than below SMA b. SMA
c. Diploma
d. Bachelor e. Postgraduate
In the event that there is workforce from the reporting Financing Company with education level Strata 2 or Strata 3, it is filled in the Postgraduate column.

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

I. FORM 0043: WORKFORCE DETAILS BASED ON FUNCTION

FORMAT OF FORM 0043 (WORKFORCE DETAILS BASED ON FUNCTION)
Form 0043 (Workforce Details Based on Function) is prepared in the following format:
(1) (2) (3) (4 (5)
Function
Managerial Workforce up to one level below Board of Directors Members Staff and Others Total Dual Position Remarks Permanent Workforce Contract Workforce Outsourcing Workforce Permanent Workforce Contract Workforce Outsourcing Workforce Permanent Workforce Contract Workforce Outsourcing Workforce Permanent Workforce Contract Workforce Outsourcing Workforce
Marketing
Financing Feasibility Analysis
Collection
Human Resource (HR) and General Affair (GA)
Administration and Bookkeeping
Risk Management
Internal Audit
Legal
Information Technology (IT)
Anti-Money Laundering and Counter-Terrorism Financing
Other Work Units
Total
EXPLANATION OF FORM 0043 (WORKFORCE DETAILS BASED ON FUNCTION)
Form 0043 (Workforce Details Based on Function) contains the number of workforce owned by the company based on work units, both at the head office, branch offices, and offices other than branch offices of the reporting Financing Company, according to each workforce status, including workforce in the sharia business unit of the reporting Financing Company. (1) Function
Marketing
Financing Feasibility Analysis
Collection
Human Resource (HR) and General Affair (GA)
Administration and Bookkeeping
Risk Management
Internal Audit
Legal
Information Technology (IT)
Anti-Money Laundering and Counter-Terrorism Financing
Other Work Units
(2) Managerial Workforce up to one level below Board of Directors Members This item is filled with the number of workforce that are managerial levels up to one level below Board of Directors members based on work units for each workforce status:

Permanent Workforce
Contract Workforce
Outsourcing Workforce
(3) Staff and Others
This item is filled with the number of workforce that 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 workforce that are managerial levels up to one level below Board of Directors members based on function:

Managerial Workforce Up to One Level Below Board of Directors Members
Staff and Other Workforce Levels
(5) Dual Position Remarks
This item is filled with the dual functions performed by the workforce of the reporting Financing Company. For the purpose of filling out the report, one workforce person can only be entered into one function even though in practice they handle multiple functions.

J. FORM 0046: FOREIGN WORKFORCE DETAILS

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

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

(2) Identity Number
This item is filled with the identity number in the form of a population registration number, KITAS, and/or passport of the directors and supervisors of the reporting Financing Company.

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

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

experts with a job level one level below the board of directors; advisors; or
consultants

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

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

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

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

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

CHAPTER IV
FINANCIAL STATEMENTS OF FINANCING COMPANIES
A. FORM 1100: STATEMENT OF FINANCIAL POSITION

FORM 1100 (STATEMENT OF FINANCIAL POSITION) FORMAT
Form 1100 (Statement of Financial Position) is prepared in the following format:

ASSETS
No. Items Rp Foreign Currency Total

Cash and Cash Equivalents
a. Cash b. Deposits in Domestic Banks

Demand Deposits
Other Deposits
c. Deposits in Foreign Banks
Demand Deposits
Other Deposits

Derivative Asset Receivables
Net Financing Receivables
Conventional Financing Receivables:
a. Net Investment Financing Receivables

Gross Investment Financing Receivables
Unearned Interest Income
Other Income and Expenses Related to Financing Transactions Amortized
Provision for Investment Financing Receivables Impairment
b. Net Working Capital Financing Receivables
Gross Working Capital Financing Receivables
Unearned Interest Income
Other Income and Expenses Related to Financing Transactions Amortized
Provision for Working Capital Financing Receivables Impairment
c. Net Multi-purpose Financing Receivables
Gross Multi-purpose Financing Receivables
Unearned Interest Income
Other Income and Expenses Related to Financing Transactions Amortized
Provision for Multi-purpose Financing Receivables Impairment
d. Net Other Financing Receivables Based on OJK Approval
Gross Other Financing Receivables
Unearned Interest Income
Other Income and Expenses Related to Financing Transactions Amortized
Provision for Other Financing Receivables Impairment
Financing Receivables Based on Sharia Principles:
a. Net Sales-based Financing Receivables Based on Sharia Principles
Gross Sales-based Financing Receivables Based on Sharia Principles
Unearned Interest Income
Other Income and Expenses Related to Financing Transactions Amortized
Provision for Sales-based Financing Receivables Impairment Based on Sharia Principles

No. Items Rp Foreign Currency Total b. Net Investment Financing Receivables Based on Sharia Principles

Gross Investment Financing Receivables Based on Sharia Principles
Deferred Investment Financing Income
Other Income and Expenses Related to Financing Transactions Amortized
Provision for Investment Financing Receivables Impairment Based on Sharia Principles
c. Net Service Financing Receivables Based on Sharia Principles
Gross Service Financing Receivables Based on Sharia Principles
Deferred Service Financing Income
Other Income and Expenses Related to Financing Transactions Amortized
Provision for Service Financing Receivables Impairment Based on Sharia Principles

Equity Participation
a. Equity Participation in Banks b. Equity Participation in Other Financial Service Companies
c. Equity Participation in Non-Financial Service Companies
Investments in Securities
Net Operating Lease Assets
a. Operating Lease Assets b. Accumulated Depreciation of Operating Lease Assets
Net Fixed Assets and Inventories
a. Fixed Assets and Inventories b. Accumulated Depreciation of Fixed Assets and Inventories

No. Items Rp Foreign Currency Total
8. Deferred Tax Assets
9. Other Assets
Total Assets

LIABILITIES AND EQUITY
No. Items Rp Foreign Currency Total

Current Liabilities
a. Liabilities to Banks b. Liabilities to Other Financial Service Companies
c. Liabilities to Non-Financial Service Companies
d. Other Current Liabilities
Derivative Liabilities
Tax Payables
Borrowings Received
a. Borrowings Received Domestically

Borrowings Received from Banks
Borrowings Received from Non-bank Financial Service Institutions
Other Borrowings Received
b. Borrowings Received from Abroad
Borrowings Received from Banks
Borrowings Received from Non-bank Financial Service Institutions
Other Borrowings Received

Securities Issued
Deferred Tax Liabilities
Subordinated Borrowings
a. Domestic Subordinated Borrowings b. Foreign Subordinated Borrowings
Other Liabilities

No. Items Rp Foreign Currency Total
9. Capital
a. Paid-up Capital

Authorized Capital
Unpaid Capital
b. Basic Deposits and Mandatory Deposits
Basic Deposits
Mandatory Deposits
c. Additional Paid-up Capital
Share Premium
Equity Security Issuance Costs
Donated Capital
Other Additional Paid-up Capital
d. Discount e. Treasury Stock f. Difference in Value of Transactions Restructuring of Entities under Common Control

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

Balance of Gains (Losses) Due to Changes in Surplus from Revaluation of Fixed Assets
Balance of Gains (Losses) Due to Exchange Rate Differences from Translation of Financial Statements in Foreign Currency
Balance of Gains (Losses) Due to Remeasurement of Financial Assets Available for Sale
Balance of Gains (Losses) Due to the Effective Portion of Hedging Financial Instruments in the Context of Cash Flow Hedging
Balance of Gains (Losses) on Other Components of Equity in Accordance with Accounting Standards Principles

No. Items Rp Foreign Currency Total b. Other Comprehensive Income (Loss) for the Current Period Total Liabilities and Equity

EXPLANATION OF FORM 1100 (STATEMENT OF FINANCIAL POSITION)
Form 1100 (Statement of Financial Position) contains the monthly report of the reporting Financing Company providing detailed explanation of the asset position and the liability and equity position.

ASSETS

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

Demand Deposits
This item is filled with the amount of deposits of the reporting Financing Company in the form of demand deposits in general banks in Indonesia.
Other Deposits
This item is filled with the amount of deposits of the reporting Financing Company other than demand deposits, including in the form of savings, time deposits, deposit on call, and other similar deposits in general banks, sharia general banks, rural banks, and/or sharia people's financing banks in Indonesia.

c. Deposits in Foreign Banks
This item is filled with all types of deposits of the reporting Financing Company in banks abroad.
This item is detailed as follows:

Demand Deposits
This item is filled with deposits of the reporting Financing Company in the form of demand deposits in banks abroad.
Other Deposits
This item is filled with deposits of the reporting Financing Company in the form of savings, time deposits, deposit on call, and other similar deposits in banks abroad.

Derivative Asset Receivables
This item is filled with all asset receivables that are potential profits arising from the positive difference between the contract value and the fair value of a derivative transaction on the reporting date. These derivative transactions are only for hedging activities. This item must be detailed in Form 3010 (List of Details of Derivative Assets for Hedging).
Net Financing Receivables
This item is filled with the amount of financing receivables originating from the main activities of the reporting Financing Company, whether conducted conventionally including Investment Financing, Working Capital Financing, Multi-purpose Financing, and Other Financing based on OJK approval, or conducted based on Sharia principles including Sales-based Financing, Investment Financing (Sharia), and Service Financing, recorded at net value. This item is detailed as follows:
Conventional Financing Receivables consisting of:
a. Net Investment Financing Receivables
This item is filled with the value of investment financing receivables after being reduced by unearned interest income, other income and expenses related to financing transactions amortized, and provision for impairment of financing receivables.

Gross Investment Financing Receivables
This item is filled with the value of Gross Investment Financing Receivables after being reduced by unearned interest income and other income and expenses related to financing transactions amortized.
Unearned Interest Income
This item is filled with unearned interest income by the reporting Financing Company for Investment Financing Receivables.
Other Income and Expenses Related to Financing Transactions Amortized
This item is filled with other income and expenses related to financing transactions amortized by the reporting Financing Company for Investment Financing Receivables.
Provision for Investment Financing Receivables Impairment
This item is filled with the value of the impairment provision formed by the reporting Financing Company for Investment Financing Receivables.

b. Net Working Capital Financing Receivables
This item is filled with the value of Working Capital Financing after being reduced by unearned interest income, other income and expenses related to financing transactions amortized, and provision for impairment of financing receivables.

Gross Working Capital Financing Receivables
This item is filled with the value of Gross Working Capital Financing Receivables after being reduced by unearned interest income and other income and expenses related to financing transactions amortized.
Unearned Interest Income
This item is filled with unearned interest income by the reporting Financing Company for Working Capital Financing Receivables.
Other Income and Expenses Related to Financing Transactions Amortized
This item is filled with other income and expenses related to financing transactions amortized by the reporting Financing Company for Working Capital Financing Receivables.
Provision for Working Capital Financing Receivables Impairment
This item is filled with the value of the impairment provision formed by the reporting Financing Company for Working Capital Financing Receivables.

c. Net Multi-purpose Financing Receivables
This item is filled with the value of Multi-purpose Financing after being reduced by unearned interest income, other income and expenses related to financing transactions amortized, and reduced by provision for impairment of financing receivables.

Gross Multi-purpose Financing Receivables
This item is filled with the value of Gross Multi-purpose Financing Receivables after being reduced by unearned interest income and other income and expenses related to financing transactions amortized.
Unearned Interest Income
This item is filled with unearned interest income by the reporting Financing Company for Multi-purpose Financing Receivables.
Other Income and Expenses Related to Financing Transactions Amortized
This item is filled with other income and expenses related to financing transactions amortized by the reporting Financing Company for Multi-purpose Financing Receivables.
Provision for Multi-purpose Financing Receivables Impairment
This item is filled with the value of the impairment provision formed by the reporting Financing Company for Multi-purpose Financing Receivables.

d. Net Other Financing Receivables Based on OJK Approval This item is filled with the value of Other Financing Based on OJK Approval after being reduced by unearned interest income, other income and expenses related to financing transactions amortized, and provision for impairment of financing receivables.

Gross Other Financing Receivables
This item is filled with the value of Gross Other Financing Receivables after being reduced by unearned interest income and other income and expenses related to financing transactions amortized.
Unearned Interest Income
This item is filled with unearned interest income by the reporting Financing Company for Other Financing Receivables.
Other Income and Expenses Related to Financing Transactions Amortized
This item is filled with other income and expenses related to financing transactions amortized by the reporting Financing Company for Other Financing Receivables.
Provision for Other Financing Receivables Impairment
This item is filled with the value of the impairment provision for other financing receivables formed by the reporting Financing Company for Other Financing Receivables.

Financing Receivables Based on Sharia Principles consist of:
a. Net Sales-based Financing Receivables Based on Sharia Principles This item is filled with the value of Sales-based Financing Based on Sharia Principles after being reduced by unearned margin income, other income and expenses related to financing transactions amortized, and provision for impairment of financing receivables.

Gross Sales-based Financing Receivables Based on Sharia Principles
This item is filled with the value of Sales-based Financing Based on Sharia Principles after being reduced by unearned margin income, and other income and expenses related to financing transactions amortized.
Deferred Sales-based Financing Income
This item is filled with the amount of income agreed upon with consumers but not yet recognized by the company.
Other Income and Expenses Related to Financing Transactions Amortized
This item is filled with other income and expenses related to financing transactions amortized by the reporting Financing Company for Sales-based Financing Receivables Based on Sharia Principles.
Provision for Sales-based Financing Receivables Impairment Based on Sharia Principles
This item is filled with the value of the impairment provision conducted by the reporting Financing Company for Sales-based Financing Receivables Based on Sharia Principles.

b. Net Investment Financing Receivables Based on Sharia Principles This item is filled with the value of Investment Financing Based on Sharia Principles after being reduced by unearned margin income, and other income and expenses related to financing transactions amortized, and provision for impairment of financing receivables.

Gross Investment Financing Receivables Based on Sharia Principles
This item is filled with the value of Investment Financing Based on Sharia Principles after being reduced by unearned margin income, and other income and expenses related to financing transactions amortized.
Deferred Investment Financing Income
This item is filled with the amount of income agreed upon with consumers but not yet recognized by the company.
Other Income and Expenses Related to Financing Transactions Amortized
This item is filled with other income and expenses related to financing transactions amortized by the reporting Financing Company for Investment Financing Receivables Based on Sharia Principles.
Provision for Investment Financing Receivables Impairment Based on Sharia Principles
This item is filled with the value of the impairment provision formed by the reporting Financing Company for Investment Financing Receivables Based on Sharia Principles.

c. Net Service Financing Receivables Based on Sharia Principles
This item is filled with the value of Service Financing Based on Sharia Principles after being reduced by unearned margin income, and other income and expenses related to financing transactions amortized, and provision for impairment of financing receivables.

Gross Service Financing Receivables Based on Sharia Principles
This item is filled with the value of Service Financing Based on Sharia Principles after being reduced by unearned margin income, and other income and expenses related to financing transactions amortized.
Deferred Service Financing Income
This item is filled with the amount of income agreed upon with consumers but not yet recognized by the company.
Other Income and Expenses Related to Financing Transactions Amortized
This item is filled with other income and expenses related to financing transactions amortized by the reporting Financing Company for Service Financing Receivables Based on Sharia Principles.
Provision for Service Financing Receivables Impairment Based on Sharia Principles
This item is filled with the value of the impairment provision formed by the reporting Financing Company for Service Financing Receivables Based on Sharia Principles.

These Financing Receivable items must be detailed in Form 2100 (Details of Financing Provided).

Equity Participation
This item is filled with the amount of equity participation in the form of shares by the reporting Financing Company in companies in the financial service sector and companies in the non-financial service sector other than companies in banks, both in Rupiah and foreign currency. Shares held as part of participation are not for trading. Equity Participation in the financial service sector consists of:
a. Equity Participation in Banks
This item is filled with the amount of equity participation of the reporting Financing Company in banks. Banks are as referred to in the prevailing banking legislation. b. Equity Participation in Other Financial Service Companies This item is filled with the amount of equity participation of the reporting Financing Company in companies in the financial sector other than banks. Included in this sub-item are, among others, Financing Companies, Venture Capital Companies, Guarantee Companies, Insurance Companies, Pension Funds, and Securities Companies.
c. Equity Participation in Non-Financial Service Companies
This item is filled with the amount of equity participation of the reporting Financing Company in companies outside the financial sector. This item must be detailed in Form 2300 (Details of Equity Participation).
Investments in Securities
This item covers all investments of the reporting Financing Company in securities, excluding equity participation in the form of shares. The value of securities is presented in accordance with applicable accounting standards. This item must be detailed in Form 2200 (Details of Securities Held).
Net Operating Lease Assets
This item is detailed as follows:
a. Operating Lease Assets
This item covers the value of Operating Lease Assets.
Operating lease transactions are grouped as operating lease assets if they do not meet the criteria for financing leases in accordance with applicable accounting standards. b. Accumulated Depreciation of Operating Lease Assets This item covers the amount of depreciation on operating lease assets up to the reporting date.
Net Fixed Assets and Inventories
This item is detailed as follows:
a. Fixed Assets and Inventories
This item covers Fixed Assets and Inventories owned by the reporting Financing Company. b. Accumulated Depreciation of Fixed Assets and Inventories This item covers the amount of depreciation of fixed assets and inventories up to the reporting date.
Deferred Tax Assets
This item covers the amount of Deferred Tax Assets recognized by the reporting Financing Company at the end of the reporting period, measured at the applicable tax rate against all deductible temporary differences and/or fiscal loss balances, to the extent that it is probable that they can be utilized to reduce fiscal profit in the future. This item is presented in the statement of financial position based on offsetting with the deferred tax liability item.
Other Assets
This item covers asset balances that cannot be included or classified into items 1 (one) to 9 (nine) above, including prepaid expenses. This item must be detailed in Form 2490 (Details of Other Assets).

LIABILITIES AND EQUITY

Current Liabilities
This item covers short-term liabilities of the reporting Financing Company to third parties with a maturity of not more than 30 (thirty) days. Included in this item are, among others, liabilities related to employee pension programs and insurance premiums of the reporting Financing Company. This item is detailed as follows:
a. Liabilities to Banks
This item covers current liabilities of the reporting Financing Company to banks such as loan interest payables. Banks are as referred to in the prevailing banking legislation. This sub-item must not be offset with the bank item in the Assets items.

b. Liabilities to Other Financial Service Companies This item covers the current liabilities of the reporting Financing Company to 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, securities companies, and other financial service companies.

c. Liabilities to Non-Financial Service Companies
This item covers the current liabilities of the reporting Financing Company to companies outside the financial sector.

d. Other Current Liabilities
This item covers the current liabilities of the reporting Financing Company other than those in letters a, b, and c.

Derivative Liabilities
This item covers all liabilities that represent potential losses arising from the difference between the contract value and the fair value of a derivative transaction on the reporting date.
Tax Payables
This item covers all tax liabilities of the reporting Financing Company that have not been paid in relation to applicable tax regulations in Indonesia.
Loans Received
This item covers loans received by the reporting Financing Company in Rupiah or foreign currency from within the country or abroad. This item is detailed as follows:
a. Loans Received Domestically
This item covers loans received by the reporting Financing Company in Rupiah or foreign currency from within the country or residents.

Loans Received from Banks
This item covers loans received by the reporting Financing Company in Rupiah or foreign currency from banks conducting operational activities in Indonesia. This sub-item must not be offset against bank items in the Asset items.
Loans Received from Non-Bank Financial Service Institutions
This item covers loans received by the reporting Financing Company in Rupiah or foreign currency from Non-Bank Financial Service Institutions conducting operational activities in Indonesia.
Other Loans Received
This item covers loans received by the reporting Financing Company in Rupiah or foreign currency from non-financial service third parties operating in Indonesia. b. Loans Received from Abroad This item covers loans received by the reporting Financing Company in Rupiah or foreign currency from abroad or non-residents.
Loans Received from Banks
This item covers loans received by the reporting Financing Company in Rupiah or foreign currency from banks conducting operational activities outside Indonesia.
Loans Received from Non-Bank Financial Service Institutions
This item covers loans received by the reporting Financing Company in Rupiah or foreign currency from Non-Bank Financial Service Institutions conducting operational activities outside Indonesia.
Other Loans Received
This item covers loans received by the reporting Financing Company in Rupiah or foreign currency from non-financial service third parties abroad or non-residents. These items must be detailed in Form 2550 (Detail of Loans/Funding Received).

Securities Issued
This item covers the value of all securities other than shares issued by the reporting Financing Company within and outside the country to obtain additional funds from the public, including through the issuance of bonds and medium-term notes (MTN). This item must be detailed in Form 2600 (Detail of Securities Issued).
Deferred Tax Liabilities
This item covers the amount of deferred tax liabilities recognized by the reporting Financing Company at the end of the reporting period, calculated using the tax rate applicable to all taxable temporary differences. This item is presented in the statement of financial position based on compensation (offset) with the Deferred Tax Asset item.
Subordinated Loans
This item covers loans received by the reporting Financing 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 loans
stipulated in the form of a notarial deed agreement between the reporting Financing Company and the lender.
This item is detailed as follows:
a. Domestic Subordinated Loans
This item covers subordinated loans received by the reporting Financing Company in Rupiah or foreign currency from within the country or residents. b. Foreign Subordinated Loans This item covers subordinated loans received by the reporting Financing Company in Rupiah or foreign currency from abroad or non-residents. This item must be detailed in Form 2550 (Detail of Loans/Funding Received).

Other Liabilities
This item covers other liability balances that cannot be included or classified into items in numbers 1 to 7 above.
This item must be detailed in Form 2790 (Detail of Other Liabilities).
Equity
a. Paid-in Capital
This item covers the value of the capital of the reporting Financing Company that has been fully paid in by the shareholders of the reporting Financing Company which is a limited liability company. This item is detailed as follows:

Authorized Capital
This item covers the amount of authorized capital at the reporting Financing Company.
Unpaid Capital
This item covers the amount of capital that has not been paid in at the reporting Financing Company. b. Basic Deposits and Mandatory Deposits This item is detailed as follows:
Basic Deposits
This item covers the value of basic deposits that have been paid in by members at the reporting Financing Company which is a cooperative legal entity.
Mandatory Deposits
This item covers the value of mandatory deposits that have been paid in by members at the reporting Financing Company which is a cooperative legal entity.
c. Additional Paid-in Capital
Agio
This item covers the excess of capital deposits received by the reporting Financing Company as a result of share prices exceeding their nominal value.
Equity Securities Issuance Costs
This item covers costs incurred by the reporting Financing Company when issuing shares.
Donated Capital
This item covers the value of donated capital received by the reporting Financing Company.
Other Additional Paid-in Capital
This item covers additional paid-in capital other than numbers 1), 2), 3), 4), and 5) in accordance with applicable accounting standards. d. Disagio This item covers the deficit of capital deposits as a result of share prices being lower than their nominal value. e. Treasury Stock This item covers the amount of stock capital reacquired by the reporting Financing Company. f. Difference in Value of Transactions of Entities under Common Control This item covers the difference between the transfer price and the book value of each restructuring transaction between entities under common control in accordance with applicable accounting standards.

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

Balance of Gains (Losses) Due to Changes in Fixed Asset Revaluation Surplus
This item covers the balance of gains (losses) due to changes in fixed asset revaluation surplus by the reporting Financing Company at the beginning of the reporting year position.
Balance of Gains (Losses) Due to Exchange Rate Differences from Translating Financial Statements into Foreign Currency.
This item covers the balance of gains (losses) due to exchange rate differences from translating financial statements into foreign currency by the reporting Financing Company at the beginning of the reporting year position.
Balance of Gains (Losses) Due to Re-measurement of Financial Assets Available for Sale
This item covers the balance of gains (losses) due to re-measurement of financial assets available for sale by the reporting Financing Company at the beginning of the reporting year position.
Balance of Gains (Losses) Due to Effective Portion of Hedging Financial Instruments in Cash Flow Hedging.
This item 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 Financing Company at the beginning of the reporting year position.
Balance of Gains (Losses) on Other Equity Components in Accordance with Accounting Standards Principles.
This item covers the balance of gains (losses) on other equity components in accordance with applicable accounting standards by the reporting Financing Company at the beginning of the reporting year position. b. Other Comprehensive Income (Loss) for the Current Period This item covers other comprehensive income/loss (OCI) by the reporting Financing Company during the accounting period, from the beginning of the year to the reporting date. The value of this item must be the same as the Other Comprehensive Income (Loss) item in Form 1200 (Income Statement and Other Comprehensive Income).

A. FORM 1110: ADMINISTRATIVE ACCOUNTS

FORM 1110 (ADMINISTRATIVE ACCOUNTS) FORMAT
Form 1110 (Administrative Accounts) is prepared in the following format:

No	Items	Rupiah	Foreign Currency	Total
1	Undrawn Loan Facilities
a. Domestically
1) Banks
2) Non-Bank Financial Service Institutions
3) Others
b. Abroad
1) Banks
2) Non-Bank Financial Service Institutions
3) Others
2	Undrawn Financing Facilities to Debtors
3	Issuance of Letters of Guarantee
a. Issuance of Letters of Guarantee Domestically
b. Issuance of Letters of Guarantee Abroad
4	Disbursement of Joint Financing with Third-Party Portion
a. Channeling Financing Activities
b. Joint Financing Activities
5. Derivative Instruments for Hedging
a. Interest Rate Swap
b. Currency Swap
c. Cross Currency Swap
d. Forward
e. Option
f. Future
g. Others
6	Other Administrative Accounts
a. Written-Off Financing Receivables
b. Successfully Collected Written-Off Financing Receivables
c. Written-Off Financing Receivables
d. Transferred Financing with Collection Management
	Total

EXPLANATION OF FORM 1110 (ADMINISTRATIVE ACCOUNTS)
Form 1110 (Administrative Accounts) contains transaction accounts that have not yet effectively caused changes in assets and liabilities, as well as some other important notes. Foreign currency administrative accounts are translated into Rupiah using the middle exchange rate of foreign currency issued by Bank Indonesia at the end of the reporting period. Administrative accounts consist of:
Undrawn Loan Facilities
This item is filled with loan facilities obtained from within or outside the country that are irrevocable (committed) but have not yet been drawn down by the reporting Financing Company. This account is detailed as follows:
a. Domestically

Banks
Non-Bank Financial Service Institutions
Others
b. Abroad
Banks
Non-Bank Financial Service Institutions
Others

Undrawn Financing Facilities to Debtors
This item is filled with financing facilities provided by the reporting Financing Company to Debtors that are irrevocable (committed) but have not yet been drawn down.
Issuance of Letters of Guarantee
This item is filled with the nominal value of letters of guarantee issued by the reporting Financing Company as guarantees for debts to banks that are its creditors. This account is detailed as follows:
a. Issuance of Letters of Guarantee Domestically b. Issuance of Letters of Guarantee Abroad
Disbursement of Joint Financing with Third-Party Portion
This financing disbursement is carried out in the form of:
a. Channeling Financing Activities
This account covers the total amount of channeling financing receivables.
Channeling in this item is when the funds for the intended financing come entirely from creditors such as banks, other Financing Companies, or secondary housing financing companies, and the risks arising from this activity are borne by the creditor. The reporting Financing Company in this case only acts as a manager and receives remuneration or fees for managing these funds. b. Joint Financing Activities This account covers the total amount of financing receivables that constitute the creditor's portion, such as banks, other Financing Companies, or secondary housing financing companies. Joint financing in this item is when the source of funds for the intended financing comes from the reporting Financing Company or from creditors. This item is detailed in Form 3020 (Detail of Joint Financing Disbursement with Third-Party Portion).
Derivative Instruments for Hedging
This account covers derivative assets owned by the reporting Financing Company in connection with hedging conducted for loan principal, loan interest rates, and/or payment terms. This account is detailed as follows:
a. Interest Rate Swap b. Currency Swap
c. Cross Currency Swap
d. Forward e. Option f. Future g. Others
This item is detailed in Form 3010 (Detail of Derivative Instruments for Hedging).
Other Administrative Accounts
This account covers other administrative account information other than numbers 1 to 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 Financing Company but have not yet been written off as bad debts. b. Successfully Collected Written-Off Financing Receivables This account covers the value of financing receivables that have been written off but have been successfully collected again by the reporting Financing Company.
c. Written-Off Financing Receivables
This account covers the value of financing receivables that have been written off as bad debts by the reporting Financing 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 Financing Company.

B. 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:

Items	Rp	Foreign Currency	Total
I. REVENUE
1. Operational Revenue
a. Operating Activity Revenue
1) Interest Income from Conventional Financing Activities
a) Investment Financing
(1) Financial Leasing
(2) Sale and Leaseback
(3) Factoring with Guarantee from Seller
(4) Factoring without Guarantee from Seller;
(5) Installment Purchase
(6) Project Financing
(7) Infrastructure Financing
(8) Other Financing Methods with OJK Approval
b) Working Capital Financing
(1) Sale and Leaseback
(2) Factoring with Guarantee from Seller
(3) Factoring without Guarantee from Seller
(4) Business Capital Facilities
(5) Other Financing Methods with OJK Approval
c) Multi-Purpose Financing
(1) Financial Leasing
(2) Installment Purchase
(3) Fund Facilities
(4) Other Financing Methods with OJK Approval
d) Other Financing Business Activities based on OJK Approval
2) Financing Based on Sharia Principles
a) Profit Share Income from Investment Financing Activities
b) Margin Income from Sales Financing Activities
c) Service Fee Income from Service Financing
3) Income from Channeling Financing Activities
b. Other Operational Revenue Related to Financing
1) Administrative Income
2) Provision Income
3) Penalty Income
4) Insurance Discount
5) Other Operational Revenue Related to Financing
c. Operational Revenue Not Related to Financing
1) Income from Operating Leases
2) Income from Fee-Based Activities
a) Mutual Fund Product Marketing
b) Insurance Product Marketing
c) Other Product Marketing
3) Other Operational Revenue Not Related to Financing
2. Non-Operational Revenue
a. Interest/Giro Service Income
b. Other Non-Operational Revenue
II. EXPENSES
1. Operational Expenses
a. Interest Expenses
1) Interest Expenses from Loans Received
2) Interest Expenses from Securities Issued
3) Profit Share Expenses on Funding Received Based on Sharia Principles
b. Swap Transaction Premium Expenses
c. Insurance Premium Expenses
d. Labor Expenses
1) Salary, Wages, and Allowance Expenses
2) Labor Development and Training Expenses
3) Other Labor Expenses
e. Marketing Expenses
1) Third-Party Incentive Expenses
2) Other Marketing Expenses
f. Provision/Depreciation Expenses
1) Doubtful Debt Provision Expenses:
a) Investment Financing Operational Expenses
b) Working Capital Financing Expenses
c) Multi-Purpose Financing Expenses
d) Other Conventional Financing Expenses
Based on OJK Approval
e) Sharia Principle Financing Expenses
2) Depreciation Expenses of Fixed Assets Operated under Operating Leases
3) Depreciation Expenses of Fixed Assets and Inventories
g. Rental Expenses
h. Maintenance and Repair Expenses
i. Administrative and General Expenses
j. Other Operational Expenses
2. Non-Operational Expenses
III. PROFIT (LOSS) BEFORE TAX
IV. ESTIMATED INCOME TAX
1. Current Year Tax
2. Deferred Tax Income (Expense)
V. PROFIT (LOSS) AFTER TAX
VI. OTHER COMPREHENSIVE INCOME (LOSS)
1. Gains (Losses) Due to Changes in Fixed Asset Revaluation Surplus
2. Exchange Rate Differences from Translating Financial Statements into Foreign Currency
3. Gains (Losses) Due to Re-measurement of Financial Assets Available for Sale
4. Gains (Losses) Due to Effective Portion of Hedging Financial Instruments in Cash Flow Hedging
5. Gains (Losses) on Other Equity Components in Accordance with Accounting Standards Principles
VII. COMPREHENSIVE PROFIT (LOSS) FOR THE CURRENT YEAR

EXPLANATION OF FORM 1200 (INCOME STATEMENT AND OTHER COMPREHENSIVE INCOME)
Form 1200 (Income Statement and Other Comprehensive Income) contains cumulative figures from the beginning of the reporting Financing Company's fiscal year to the reporting date. The method of filling out the income statement and other comprehensive income is detailed as follows:
I. REVENUE
Operational Revenue
This item covers all revenue from the main activities of the reporting Financing Company. a. Operating Activity Revenue This item covers all revenue obtained by the reporting Financing Company from investment financing, working capital financing, multi-purpose financing, and financing based on Sharia principles activities.

Interest Income from Conventional Financing Activities
a) Investment Financing
(1) Financial Leasing
This item covers interest income from investment financing activities via financial leasing.
(2) Sale and Leaseback
This item covers interest income from investment financing activities via sale and leaseback.
(3) Factoring with Guarantee from Seller
This item covers discount income from investment financing activities via factoring with guarantee from the seller.
(4) Factoring without Guarantee from Seller
This item covers discount income from investment financing activities via factoring without guarantee from the seller.
(5) Installment Purchase
This item covers interest income from investment financing activities via installment purchase.
(6) Project Financing
This item covers interest income from investment financing activities via project financing.
(7) Infrastructure Financing
This item covers interest income from investment financing activities via infrastructure financing.
(8) Other Financing Methods with OJK Approval
This item covers interest income from investment financing activities via other methods approved by OJK. b) Working Capital Financing (1) Sale and Leaseback This item covers interest income from working capital financing activities via sale and leaseback. (2) Factoring with Guarantee from Seller This item covers discount income from working capital financing activities via factoring with guarantee from the seller. (3) Factoring without Guarantee from Seller This item covers discount income from working capital financing activities via factoring without guarantee from the seller. (4) Business Capital Facilities This item covers interest income from working capital financing activities via business capital facilities. (5) Other Financing Methods with OJK Approval This item covers interest income from working capital financing activities via other methods approved by OJK. c) Multi-Purpose Financing (1) Financial Leasing This item covers interest income from multi-purpose financing activities via financial leasing. (2) Installment Purchase This item covers interest income from multi-purpose financing activities via installment purchase. (3) Fund Facilities This item covers interest income from fund facilities. (4) Other Financing Methods with OJK Approval This item covers interest income from multi-purpose financing activities via other methods approved by OJK. d) Other Financing Business Activities based on OJK Approval This item covers interest income from Other Financing Business Activities based on OJK approval.
Financing Based on Sharia Principles
a) Profit Share Income from Investment Financing Activities This item covers profit share income from investment financing activities with Sharia principles. b) Margin Income from Sales Financing Activities This item covers margin income from sales financing activities with Sharia principles. c) Service Fee Income from Service Financing This item covers service fee income from service financing activities with Sharia principles.
Income from Channeling Financing Activities
This item covers the fee amount obtained from managing funds originating from the counterparty of the reporting Financing Company's channeling, where the risks arising from this activity are borne by the fund owner. b. Other Operational Revenue Related to Financing This item covers Other Operational Revenue related to the business activities of the reporting Financing Company, including administrative income, provision income, penalty income, and other operational revenue related to the business activities of the reporting Financing Company.
Administrative Income
This item covers costs charged to the Debtor for the use of financing facilities from the reporting Financing Company.
Provision Income
This item covers provision costs charged to the Debtor.
Penalty Income
This item covers penalty costs charged to the Debtor.
Insurance Discount
This item covers income obtained by the reporting Financing Company in the form of insurance discounts obtained in the context of financing disbursement.
Other Operational Income Related to Other Financing
This item covers other operational income received by the reporting Financing Company in the context of financing disbursement other than in items 1) through 4) above.

c. Operational Income Not Related to Financing

Income from Operating Leases
This item covers income received by the reporting Financing Company from Operating Lease activities.
Income from Fee-Based Activities

Mutual Fund Product Marketing
This item covers income received by the reporting Financing Company from Mutual Fund Product Marketing activities.
Insurance Product Marketing
This item covers income received by the reporting Financing Company from Insurance Product Marketing activities.
Other Product Marketing
This item covers income received by the reporting Financing Company from Other Product Marketing activities.

Other Operational Income Not Related to Financing
This item covers other operational income received by the reporting Financing Company in connection with the implementation of its business activities.

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

a. Interest/Bank Deposit Service Income
This item covers interest/bank deposit service income in rupiah and foreign currency from placements made by the reporting Financing Company in the form of current assets such as demand deposits, savings, and time deposits at banks.

b. Other Non-Operational Income
This item covers non-operational income other than interest and bank deposit service income.

II. EXPENSES

Operational Expenses
This item covers costs arising from the operational activities of the reporting Financing Company.

a. Interest Expenses
This item covers costs arising from the operational activities of the reporting Financing Company.

Interest Expenses from Received Loans
This item covers interest costs from received loans.
Interest Expenses from Issued Securities
This item covers interest costs from issued securities.
Profit-Sharing Expenses on Received Financing Based on Sharia Principles
This item covers profit-sharing costs on financing received based on Sharia principles.

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

c. Insurance Premium Expenses
This item covers costs paid for coverage purposes, for example, payment of property loss insurance premiums.

d. Labor Expenses

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

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

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

f. Provision/Depreciation Expenses

Doubtful Receivables Provision Expenses
This item covers doubtful receivables provision expenses for financing receivables.

a) Investment Financing Operational Expenses
This item covers doubtful receivables provision expenses for Investment Financing receivables.

b) Working Capital Financing Expenses
This item covers doubtful receivables provision expenses for Working Capital Financing receivables.

c) Multi-Purpose Financing Expenses
This item covers doubtful receivables provision expenses for Multi-Purpose Financing receivables.

d) Other Conventional Financing Based on OJK Approval This item covers doubtful receivables provision expenses for Other Conventional Financing Based on OJK License.

e) Financing Based on Sharia Principles
This item covers doubtful receivables provision expenses for Financing activities based on Sharia principles.

Depreciation Expenses for Fixed Assets Operated via Operating Lease
This item covers depreciation expenses for assets leased and operated.
Depreciation Expenses for Fixed Assets and Inventory
This item covers depreciation expenses for fixed assets and inventory.

g. Rental Expenses
This item covers rent paid by the reporting Financing Company, for example, office rent, house/building rent, and equipment rent.

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

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

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

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

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

IV. ESTIMATED INCOME TAX

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

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

VI. OTHER COMPREHENSIVE INCOME PROFIT (LOSS)
This item covers other comprehensive income (OCI) profit (loss) by the reporting Financing Company during the accounting period, from the beginning of the year up 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 amount related to fixed asset revaluation recognized for the current year period up to the report date. This item is presented in the profit and loss statement based on compensation (offset) with the loss item.
Exchange Rate Differences Due to Translation of Financial Statements in Foreign Currency
This item covers the net profit or loss amount related to exchange rate differences from the translation of financial statements in foreign currency recognized for the current year period up to the report date. This item is presented in the profit and loss statement based on compensation (offset) with the loss item.
Profit (Loss) Due to Remeasurement of Available-for-Sale Financial Assets
This item covers the net profit or loss amount related to available-for-sale financial assets recognized for the current year period up to the report date. This item is presented in the profit and loss statement based on compensation (offset) with the loss item.
Profit (Loss) Due to Effective Portion of Financial Hedging Instruments in the Context of Cash Flow Hedging
This item covers the net profit or loss amount related to cash flow hedging recognized for the current year period up to the report date. This item is presented in the profit and loss statement based on compensation (offset) with the loss item.
Profit (Loss) on Other Equity Components According to Financial Accounting Standards Principles
This item covers the net profit or loss amount other than items 1 through 4 above. This item is presented in the profit (loss) statement based on compensation (offset) with the loss item.

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

C. FORM 1300: CASH FLOW STATEMENT

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

Items	IDR	Foreign Currency	Total
I. Net Cash Flow from Operating Activities
1. Cash Inflows from Operating Activities
a. Cash Inflows from Investment Financing
b. Cash Inflows from Working Capital Financing
c. Cash Inflows from Multi-Purpose Financing
d. Cash Inflows from Financing Based on Sharia Principles
e. Cash Inflows from Other Financing Based on OJK Approval
f. Cash Inflows from Fee-Based Activities
g. Cash Inflows from Operating Lease Activities
h. Cash Inflows from Channeling Financing Activities
i. Cash Inflows from Joint Financing Activities
j. Cash Inflows from Securities Held for Trading
k. Cash Inflows from Other Operating Activity Income
2. Cash Outflows for Operating Activities
a. Cash Outflows for Investment Financing Activities
b. Cash Outflows for Working Capital Financing Activities
c. Cash Outflows for Multi-Purpose Financing Activities
d. Cash Outflows for Financing Based on Sharia Principles
e. Cash Outflows for Other Financing Based on OJK Approval
f. Cash Outflows for Interest Payments
g. Cash Outflows for General and Administrative Expenses
h. Cash Outflows for Income Tax
i. Cash Outflows for Channeling Financing Activities
j. Cash Outflows for Joint Financing Activities
k. Cash Outflows for Securities Held for Trading
l. Cash Outflows for Other Operating Activity Payments
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-Trading Securities
d. Cash Inflows from Dividends
e. Cash Inflows from Investment Interest Receipts
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 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 Loans and Issuance of Securities
b. Cash Inflows from Other Financing
c. Cash Inflows from Issuance of Share Capital
2. Cash Outflows for Financing Activities
a. Cash Outflows for Loan Principal and Issued Securities Payments
b. Cash Outflows for Other Financing
c. Cash Outflows for Company Capital Withdrawal (Treasury Stock)
d. Cash Outflows for Dividend Payments
IV. Surplus (Deficit) in Cash and Cash Equivalents Due to Exchange Rate Changes
V. Net Increase (Decrease) in Cash and Cash Equivalents
VI. Cash and Cash Equivalents at Beginning of Period
VII. Cash and Cash Equivalents at End of Period

EXPLANATION OF FORM 1300: CASH FLOW STATEMENT
Form 1300 (Cash Flow Statement) contains financial statements using the cash 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 them from the beginning of the report year up 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 that affect the reporting Financing Company's demand deposits 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 Investment Financing
This item contains all receipts from investment financing such as principal payments, interest, and late installment penalties from customers, as well as all other receipts originating from investment financing activities.

b. Cash Inflows from Working Capital Financing This item contains all receipts from working capital financing such as principal payments, interest, and late installment penalties from customers, as well as all other receipts originating from working capital financing activities.

c. Cash Inflows from Multi-Purpose Financing
This item contains all receipts from multi-purpose financing such as principal payments, interest, and late installment penalties from customers, as well as all other receipts originating from multi-purpose financing activities.

d. Cash Inflows from Financing Based on Sharia Principles This item contains all receipts from financing conducted based on Sharia principles such as principal payments, profit-sharing/fees, and all other receipts originating from financing activities for goods, investment financing, and service financing conducted based on Sharia principles.

e. Cash Inflows from Other Financing Based on OJK Approval This item contains all receipts from other financing activities based on OJK approval such as principal payments, interest, and late installment penalties from customers, as well as all other receipts originating from other financing activities based on OJK approval.

f. Cash Inflows from Fee-Based Activities
This item contains all receipts from fee-based activities such as fees from marketing financial service products including mutual funds, micro-insurance, as well as all other receipts originating from fee-based activities.

g. Cash Inflows from Operating Lease Activities This item contains all receipts from operating lease activities such as lease payments and late lease payment penalties from lessees, as well as all other receipts originating from operating lease activities.

h. Cash Inflows from Channeling Financing Activities This item contains all net receipts originating from joint financing disbursement activities including channeling fees and administrative costs.

i. Cash Inflows from Joint Financing Activities
This item contains all net receipts originating from joint financing activities including joint financing fees and administrative costs.

j. Cash Inflows from Securities Held for Trading This item contains all receipts originating from the sale of securities held for trading owned by the reporting Financing Company.

k. Cash Inflows from Other Operating Activity 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, and interest not originating from debtors in cash form, and other income not originating from main activities.

Cash Outflows for Operating Activities

a. Cash Outflows for Investment Financing Activities This item contains all payments made related to investment financing activities based on the financing methods used by the company, such as cash outflows to pay for financing objects.

b. Cash Outflows for Working Capital Financing Activities This item contains all payments made related to working capital financing activities based on the financing methods or schemes used by the company.

c. Cash Outflows for Multi-Purpose Financing Activities
This item contains all payments made related to Multi-Purpose Financing activities based on the financing methods used by the company, such as cash outflows to pay for financing objects.

d. Cash Outflows for Financing Based on Sharia Principles This item contains all expenditures from financing activities based on Sharia principles.

e. Cash Outflows for Other Financing Based on OJK Approval This item contains all payments made related to other financing activities based on OJK approval.

f. Cash Outflows for Interest Payments
This item contains all expenditures resulting from interest payments for used loans.

g. Cash Outflows for General and Administrative Expenses This item contains all employee salary expenses, company building rent expenses, electricity and telephone expenses, insurance premiums, and other annuity payments, as well as other administrative expenses not originating from the company's main activities.

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

i. Cash Outflows for Channeling Financing Activities
This item is used to record expenditures occurring from channeling financing activities.

j. Cash Outflows for Joint Financing Activities This item is used to record expenditures occurring from Joint Financing activities.

k. Cash Outflows for Securities Held for Trading This item is used to record payments to purchase securities held for trading.

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

II. Net Cash Flow from Investing Activities

Cash Inflows from Investing Activities

a. Cash Inflows from Disposal of Subsidiaries
This item contains the results of subsidiary disposals 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 expenses to be borne by the company, this item contains the net income from the land sale after deduction of expenses to be paid by the company.

c. Cash Inflows from Sale of Non-Trading Securities
In the event the reporting Financing Company sells long-term securities not intended for trading, the sale proceeds must be reported in this cash receipt item net of all costs to be paid in connection with the transaction.

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

e. Cash Inflows from Investment Interest Receipts This item contains cash receipts from interest income resulting from the reporting Financing Company's investment activities.

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

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 purchasing land, buildings, and equipment.

c. Cash Outflows for Acquisition of Securities
This item contains cash expenditures for investing activities conducted in the context of securities acquisition transactions. If in this transaction the reporting Financing Company makes cash payments for other expenses, this item must be recorded net by deducting other expenses from the acquisition cost.

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

III. Net Cash Flow from Financing Activities

Cash Inflows from Financing Activities

a. Cash Inflows from Loans and Issuance of Securities This item contains cash receipts from loan receipts and results of issuance/sale of the reporting Financing Company's securities. Subordination loans received by the Financing Company are included in the category of loans received by the Financing Company.

b. Cash Inflows from Other Financing
This item contains cash receipts from bank, non-bank, or other entity loans obtained by the reporting Financing Company.

c. Cash Inflows from Issuance of Share Capital
This item contains cash receipts from the results of issuance/sale of the reporting Financing Company's share capital.

Cash Outflows for Financing Activities

a. Cash Outflows for Loan Principal and Issued Securities Payments This item contains cash expenditures to repay loan principal including subordination loans and issued securities to creditors and/or investors.

b. Cash Outflows for Other Financing
This item contains all cash expenditures for financing activities not included in the items above.

c. Cash Outflows for Company Capital Withdrawal (Treasury Stock)
This item contains cash expenditures for transactions withdrawing the reporting Financing Company's share capital.

d. Cash Outflows for Dividend Payments
This item contains cash expenditures for dividend payments to shareholders of the reporting Financing Company.

IV. Surplus (Deficit) in Cash and Cash Equivalents Due to Exchange Rate Changes
This item contains the amount of change in cash and cash equivalents due to foreign exchange rates during the report year period up to the report date.

V. Net Increase (Decrease) in Cash and Cash Equivalents
This item contains the net increase or decrease amount of cash and cash equivalents during the report year period up to the report date.

VI. Cash and Cash Equivalents at Beginning of Period
This item contains the amount of cash and cash equivalent positions at the beginning of the reporting year period of the reporting Financing Company.

VII. Cash and Cash Equivalents at End of Period
This item contains the amount of cash and cash equivalent positions at the end of the reporting date period of the reporting Financing Company.

D. FORM 2100: DETAILS OF FINANCING PROVIDED

FORM 2100 (DETAILS OF FINANCING PROVIDED) FORMAT
Form 2100 (Details of Financing Provided) is structured according to the following format:

(1) Debtor Number
(2) Debtor Name
(3) Debtor Group Name
(4) Debtor Business Category
(5) Sustainable Finance Business Category
(6) Debtor Group
(7) Related Status
(8) Economic Sector / Business Field
(9) Project Location (Regency/City)
(10) Contract Number
(11) Financing Type
(12) Financing Scheme
(13) Financing Purpose
(14) Duration
- Start Date
- Maturity Date
(15) Initial Financing Value
- In Original Currency Value
- In Rupiah Equivalent
(16) Gross Financing Receivables
- In Original Currency Value
- In Rupiah Equivalent
(17) Principal Financing Receivables
- In Original Currency Value
- In Rupiah Equivalent
(18) Financing Company Portion in Joint Financing (19) Start Date (20) Maturity Date (21) Currency Type (22) Savings / Guarantee / Down Payment (23) Counterparty in Joint Financing (24) Financing Acquisition Incentive Costs to Third Parties (25) Interest Rate / Margin / Profit Sharing / Service Fee
- Type
- Value
- Rate
(26) Suspended Interest / Profit Sharing / Margin
- In Original Currency Value
- In Rupiah Equivalent
(27) Administrative Revenue
(28) Commission Revenue
(29) Quality of Last Installment Payment
- Item/Service Financed
- Installment Date
- Installment Number
- Installment Value
(30) Item/Service Financed
- Type
- Value of Financed Item/Service
(31) Collateral Considered
- Collateral Identity Number
- Collateral Type
- Collateral Value
- Collateral Certificate Number
- Ownership Certificate Number
- Encumbrance Certificate Number
- Certificate Date
- Asset Method
- Good Asset
- Less Good Asset
- Bad Asset
(32) Collateral Certificate Storage Position
(33) Impairment Loss Reserve
- Method
- Good Asset
- Less Good Asset
- Bad Asset
(34) Credit Guarantee or Credit Insurance Proportion (35) Insurance Company Name (36) Insurance Duration (37) Premium by Debtor (38) Insurance Premium Discount

EXPLANATION OF FORM 2100 (DETAILS OF FINANCING PROVIDED)
Form 2100 (Details of Financing Provided) contains details of each financing activity, whether investment financing, working capital financing, multi-purpose financing, or financing based on Sharia principles, which in essence must be filled into the financing details according to the reporting period. Debtors receiving financing facilities other than the criteria above must not be combined with other debtors. Thus, each column must be filled with the corresponding code with the following explanation:

(1) Debtor Number
This position is filled with the unique code number of each debtor receiving financing facilities from the reporting Financing Company. The Debtor Number can use the debtor identification number submitted in the financial information service system.

(2) Debtor Name
This position is filled with the names of parties receiving financing facilities from the reporting Financing Company.

(3) Debtor Group Name
This position is filled with the debtor group.

(4) Debtor Business Category
This position is filled with the debtor's business category based on the debtor's business scale, divided into the following categories:

Large Business
Large business is a business that meets the following criteria:
has a net wealth of more than Rp10,000,000,000.00 (ten billion rupiah) excluding land and business premises; or
has annual sales results of more than Rp50,000,000,000.00 (fifty billion rupiah).
Medium Business
Based on the provisions of Law Number 20 of 2008 concerning Micro, Small, and Medium Enterprises, those included in medium business are businesses that meet the following criteria:
has a net wealth of more than Rp500,000,000.00 (five hundred million rupiah) up to a maximum of Rp10,000,000,000.00 (ten billion rupiah) excluding land and business premises; or
has annual sales results of more than Rp2,500,000,000.00 (two billion five hundred million rupiah) up to a maximum of Rp50,000,000,000.00 (fifty billion rupiah).
Small Business
Based on the provisions of Law Number 20 of 2008 concerning Micro, Small, and Medium Enterprises, those included in small business are businesses that meet the following criteria:
has a net wealth of more than Rp50,000,000.00 (fifty million rupiah) up to a maximum of Rp500,000,000.00 (five hundred million rupiah) excluding land and business premises; or
has annual sales results of more than Rp300,000,000.00 (three hundred million rupiah) up to a maximum of Rp2,500,000,000.00 (two billion five hundred million rupiah).
Micro Business
Based on the provisions of Law Number 20 of 2008 concerning Micro, Small, and Medium Enterprises, those included in micro business are businesses that meet the following criteria:
has a net wealth of more than Rp50,000,000.00 (fifty million rupiah) excluding land and business premises; or
has annual sales results of more than Rp300,000,000.00 (three hundred million rupiah).
Others/Non-Productive
Others/Non-Productive refers to debtors who do not have productive businesses or are for consumption purposes.

(5) Sustainable Finance Business Category
This position is filled with the Debtor's business category that meets the sustainable finance criteria as regulated in the OJK Regulation regarding the implementation of sustainable finance for financial service institutions.

(6) Debtor Group
This position is filled with the debtor category.

(7) Related Status
This position is filled with the relationship with the Financing Company.

Related to the Financing Company
Related to the Financing Company refers to parties receiving financing facilities from the reporting Financing Company that are related to the reporting Financing Company.
Not Related to the Financing Company
Not related to the Financing Company refers to parties receiving financing facilities from the reporting Financing Company that are not related to the reporting Financing Company.

(8) Economic Sector / Business Field
This position is filled with the standard classification of economic activities in Indonesia.
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 facility).

(9) Project Location (Regency/City)
This position is filled with the location where the financed project/goods activities are located/used.

(10) Contract Number
This position is filled with the serial number of the financing agreement used in the contract by the reporting Financing Company.

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

Investment Financing
Investment financing is the financing of capital goods and services necessary for business/investment activities, rehabilitation, modernization, expansion, or relocation of business/investment premises provided to the debtor.
Working Capital Financing
Working capital financing is financing to meet expenditure needs that are exhausted in one cycle of the debtor's business activity.
Multi-purpose Financing
Multi-purpose financing is financing for the procurement of goods and/or services needed by the debtor for use/consumption and not for business (productive activity) needs for an agreed period.
Financing Based on Sharia Principles
Sharia financing is the disbursement of financing conducted based on Sharia principles.
Sales and Purchase Financing
Sales and purchase financing is financing in the form of providing goods through sales and purchase transactions.
Service Financing
Service financing is the provision of services, whether in the form of providing benefits over a good, providing loans (cash advances), and/or providing services with and/or without payment of service fees (ujrah) according to the agreed Sharia financing contract between the parties.

(12) Financing Scheme
This position is filled with the scheme used by the reporting Financing Company in binding the contract agreement with the debtor as regulated in the OJK Regulation regarding the conduct of financing company business. The financing schemes include:

Finance Lease
Sale and Leaseback
Factoring with Guarantee from the Seller of Receivables
Factoring without Guarantee from the Seller of Receivables
Purchase with Installment Payments
Project Financing
Infrastructure Financing
Business Capital Facilities
Fund Facilities
Other Financing Methods with OJK Approval

(13) Financing Purpose
This position is filled with the financing purpose conducted by the reporting Financing Company in binding the contract agreement with the debtor as regulated in the OJK Regulation regarding the conduct of financing company business. The financing purposes include:

Productive Financing
Consumption Financing

(14) Duration

Start Date
This position is filled with the start date of the contract as stated in the financing agreement.
Maturity Date
This position is filled with the end date of the contract as stated in the financing agreement.

(15) Initial Financing Value
This position is filled with the value of goods and/or services that are actually disbursed by the reporting Financing 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. The value in this position is filled in Rupiah.

(16) Gross Financing Receivables

In Original Currency Value
This position is filled with the total gross financing receivables including suspended interest, in the original currency other than Rupiah. If the currency type is 360 (Rupiah), the value in this column may be left blank.
In Rupiah Equivalent
This position is filled with the total gross financing receivables including suspended interest, in currencies other than Rupiah, converted into Rupiah using the Bank Indonesia mid-rate.

(17) Principal Financing Receivables

In Original Currency Value
This position is filled with the principal financing receivables value 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
This position is filled with the principal financing receivables value in currencies other than Rupiah, converted into Rupiah using the Bank Indonesia mid-rate.

(18) Financing Company Portion in Joint Financing This position is filled with the percentage of financing receivables belonging to the reporting Financing Company if the company conducts joint financing. If the reporting Financing Company uses its own funds or executing loans, the reporting Financing Company does not need to fill in this column.

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

(20) Savings / Guarantee / Down Payment
This position is filled with the amount of money received by the lessor from the lessee at the beginning of the investment finance lease period as a guarantee for the smoothness of financing payments. Down payment is the amount of money received by the reporting Financing Company from the debtor at the beginning of the contract period as an initial payment for financing, excluding insurance payment, guarantee, or other costs from the debtor. The value in this position is filled in Rupiah.

(21) Counterparty in Joint Financing
This position is filled with the name of the counterparty party conducting joint financing cooperation with the reporting Financing Company.

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

(23) Interest Rate / Margin / Profit Sharing / Service Fee

Type
This position is filled with the interest rate type according to the agreement between the parties stated in the contract agreement in the form of:
floating interest rate
fixed interest rate
margin
profit sharing ratio
service fee
Value
This position is filled with the nominal value of interest income, margin, or nominal value of service fee agreed upon by the parties stated in the contract for sales and purchase financing and service financing activities.
Rate
This position is filled with the percentage of interest rate or discount per year (per annum) as stated in the financing agreement. For Sharia investment financing activities, this position is filled with the profit sharing percentage per year (per annum) as stated in the financing agreement.

(24) Suspended Interest / Profit Sharing / Margin

In Original Currency Value
This position is filled with the value of suspended interest 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
This position is filled with the value of suspended interest in currencies other than Rupiah, converted into Rupiah using the Bank Indonesia mid-rate. Included in suspended interest are other income and costs amortized in connection with financing transactions.

(25) Administrative Revenue
This position is filled with the nominal amount of administrative revenue received by the reporting Financing Company from the debtor.

(26) Commission Revenue
This position is filled with the nominal amount of commission revenue received by the reporting Financing Company from the debtor in connection with financing provided or received.

(27) Quality
This position is filled with the quality of financing receivables assessed with criteria according to the asset quality classification rules of the reporting Financing Company following the OJK Regulation regarding the conduct of financing company business, namely:

Current
Special Attention
Substandard
Doubtful
Loss

(28) Last Installment Payment
This position is filled with the details of the last installment payment of the financing principal and/or interest paid by the debtor to the reporting Financing Company.

Date
This position is filled with the day, month, and year of the last principal and/or interest payment.
Installment Number
This position is filled with information regarding which installment period.
Installment Value
This position is filled with the nominal amount of the installment per month.

(29) Item/Service Financed

Type
This position is filled with the category of items/services financed by the reporting Financing Company according to the debtor's needs. The details of the types of items/services financed are grouped as follows:
a. Productive items and their derivatives b. Infrastructure items and their derivatives
c. Consumption items and their derivatives
d. Services
Value of Financed Item/Service
This position is filled with the value of the item/service financed by the reporting Financing Company at the beginning of the contract. This value is filled in Rupiah and remains the same throughout the contract.

(30) Collateral Considered

Collateral Identity Number
This position is filled with the number or code of the item used as collateral.
Collateral Type
This position is filled with the type of item used as financing guarantee, as grouped as follows:
Productive Items
Consumption Items
Time Deposits
Precious Metals
Securities
Guarantees
Collateral Value
This position is filled with the value in Rupiah for each item pledged. It is filled with a value that can be considered as a reduction of financing receivables, according to the provisions in the OJK Circular Letter regarding the financial health level of Financing Companies.

(31) Collateral Encumbrance Certificate
This position is filled with information regarding the collateral encumbrance certificate, namely:

Type
The type of collateral encumbrance can be fiduciary, mortgage right, and/or hypothec.
Ownership Certificate Number
Encumbrance Certificate Number
Encumbrance Certificate Date

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

(33) Impairment Loss Reserve

Method
This position is filled with the method of forming the Impairment Loss Reserve, namely:
individual;
collective.
Good Asset
This position is filled with the provision value formed for the decline of assets with low financing risk and no increase in financing risk.
Less Good Asset
This position is filled with the provision value formed for the decline of assets that have experienced a significant increase in financing risk compared to since the date the asset was initially acquired.
Bad Asset
This position is filled with the provision value formed for the decline of assets that have experienced a worsening of financing risk compared to since the date the asset was initially acquired.

(34) Credit Guarantee or Credit Insurance Proportion This position is filled with the proportion of financing receivables receiving risk mitigation in the form of credit guarantee or credit insurance, with a value between 0%-100%. In the event that financing receivables do not receive credit guarantee or credit insurance, this position is filled with 0%.

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

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

(37) Premium by Debtor
This position is filled with the amount of insurance premium paid by the debtor to the insurance company.

(38) Insurance Premium Discount
This position is filled with the nominal amount of insurance premium discount given by the insurance company to the reporting Financing Company.

E. FORM 2200: DETAILS OF SECURITIES OWNED

FORM 2200 (DETAILS OF SECURITIES OWNED) FORMAT
Form 2200 (Details of Securities Owned) is structured according to the following format:

(1) Security Number
(2) Security Type
(3) Maturity
- Start Date
- Maturity Date
(4) Ownership Purpose
(5) Interest Rate
- Type
- Value
- Rate
(6) Currency Type
(7) Final Balance
- In Original Currency Value
- In Rupiah Value
(8) Issuing Company
- Name
- Country
- Group
(9) Related Status
(10) Rating Agency
(11) Security Rating
(12) Rating Date

EXPLANATION OF FORM 2200 (DETAILS OF SECURITIES OWNED)
Form 2200 (Details of Securities Owned) contains the position of short-term investments and long-term investments in the form of securities owned by the reporting Financing Company in Rupiah and foreign currency issued by other parties. This position does not include equity participation in the form of shares.

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

(2) Security Type
This position is filled with the type of security owned by the reporting Financing Company in Rupiah and foreign currency, namely:

Bank Indonesia Certificates (SBI)
Promissory Notes/Acceptance
Bill of Exchange
Commercial Paper (CP)
Medium Term Notes (MTN)
Floating Rate Notes (FRN)
Shares
Mutual Funds
Bonds
Deposit Certificates
Government Treasury Bills (SPN)
Export Bills
Government Bonds (ON)
Indonesian Retail Bonds (ORI)
Other Securities

(3) Maturity

Start Date
This position is filled with the day, month, and year of issuance of the security.
Maturity Date
This position is filled with the day, month, and year of maturity of the security.
For securities that do not have a term, such as shares, or securities that have already matured, this position does not need to be filled or may be left blank.

(4) Ownership Purpose
This position is filled with the ownership purpose code according to applicable accounting standards.

(5) Interest Rate

Type
This position is filled with the type of interest set on the security determined by the reporting Financing Company, namely floating or fixed.
Value
This position is filled with the nominal value of the margin or nominal value of the service fee agreed upon by the parties stated in the contract.
Rate
This position is filled with the percentage of the interest rate agreed upon for one year (per annum). Securities that do not have an interest rate do not need to be filled or may be left blank.

(6) Currency Type
This position is filled with the type of currency on the owned security.

(7) Final Balance
This position is filled with the value of the security at the end of the reporting period, based on the assessment of productive asset quality with current, special attention, substandard, doubtful, or loss classification. The Final Balance must be the same as the investment position in securities in Form 1100 (Balance Sheet Report).

In Original Currency Value
The value in the original currency is the value of the owned security in foreign currency according to the country of issuance of the security and recorded according to the nominal in the balance sheet report based on applicable accounting standards.
In Rupiah Value
The Rupiah value is the value of the owned security in Rupiah and the result of converting owned foreign currency securities into Rupiah based on the Bank Indonesia mid-rate at the time of recording and recorded according to the nominal in the balance sheet report based on applicable accounting standards.

(8) Issuing Company

Name
This position is filled with the name of the company issuing the security.
Country
This position is filled with the country issuing the security.
Group
This position is filled with the parties issuing the security.

(9) Related Status
This position is filled with the relationship with the Financing Company.

Related to the Financing Company
Related to the Financing Company refers to parties having a related relationship with the reporting Financing Company.
Not Related to the Financing Company
Not related to the Financing Company refers to parties not having a related relationship with the reporting Financing Company.

(10) Rating Agency
This position is filled with the name of the rating agency registered with the OJK that conducts the rating of the securities owned by the reporting Financing Company.

(11) Security Rating
This position is filled with the rating of the securities owned by the reporting Financing Company.

(12) Rating Date
This position is filled with the date the rating of the securities owned by the reporting Financing Company was conducted by the Rating Agency.

F. FORM 2300: DETAILS OF CAPITAL PARTICIPATION

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

(1) Company Name
(2) Company Group
(3) Related Status
(4) Country
(5) Start Date
(6) Percentage of Participation
(7) Currency Type
(8) Initial Participation Value
- In Original Currency Value
- In Rupiah Equivalent
(9) Capital Participation Value
- 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 Financing Company.

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

(2) Company Classification
This field is filled with the classification/category of the company receiving capital participation from the reporting Financing Company.

(3) Related Party Status
This field is filled with the relationship with the Financing Company.

Related to the Financing Company
Related to the Financing Company refers to a party receiving capital participation from the reporting Financing Company that is related to the reporting Financing Company.
Not Related to the Financing Company
Not related to the Financing Company refers to a party receiving capital participation from the reporting Financing Company that is not related to the reporting Financing Company. Explanation regarding the Relationship with the Financing Company can be found in Chapter II regarding General Explanation of Detail Columns.

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

(5) Start Date
This field is filled with the time of execution of the capital participation.

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

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

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

In Original Currency Value
If the initial participation value amount is in Rupiah.
In Rupiah Equivalent
If the initial participation value amount is in a currency from the country of origin other than Rupiah.

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

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 can be left blank.
In Rupiah Equivalent
If the capital participation value amount is in a currency from the country of origin other than Rupiah, converted into Rupiah using the Bank Indonesia middle exchange rate or the gross outstanding financing receivables (outstanding piutang) in Rupiah.

G. FORM 2490: DETAILS OF MISCELLANEOUS ASSETS

FORM FORMAT
Form 2490 (Details of Miscellaneous Assets) is prepared in the following format:
(1) Type (2) Currency Type (3) Nominal
EXPLANATION OF FORM 2490 (DETAILS OF MISCELLANEOUS ASSETS)
Form 2490 (Details of Miscellaneous Assets) contains details of assets that cannot be classified into any of the positions above.

(1) Type
This field is filled with the type of miscellaneous assets owned by the reporting Financing Company, which may include among others:

Prepaid Expenses
This field is filled with expenses used as advance payments for certain specific costs.
Deferred Expenses
This field is filled with expenses that have occurred or are deferred because their benefits can be felt in future periods.
Tax Advances
This field is filled with the amount of income tax that has been paid by the reporting Financing Company but has not yet become an expense for the relevant accounting period.
Employee Loans
This field is filled with the value of loans given by the reporting Financing Company to employees.
Other Miscellaneous Assets
This position covers other miscellaneous assets besides the points above.

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

(3) Nominal
This field is filled with the value of the miscellaneous assets owned by the reporting Financing Company.

H. FORM 2550: DETAILS OF LOANS/FUNDING RECEIVED

FORM 2550 FORMAT (DETAILS OF RECEIVED FUNDING)
Form 2550 (Details of Loans/Funding Received) is prepared in the following format:
(1) Contract Number (2) Loan Type (3) Currency Type (4) Start Date (5) Maturity Date (6) Interest Type/Profit Share/Return Type (7) Interest Rate (8) Loan/Funding Ceiling (9) Initial Loan/Funding (10) Loan/Funding Balance (11) Creditor Name (12) Creditor Classification (13) Related Party Status (14) Creditor Country
EXPLANATION OF FORM 2550 (DETAILS OF LOANS/FUNDING RECEIVED)
Form 2550 (Details of Loans/Funding Received) contains details of loans or funding received by the reporting Financing Company.

(1) Contract Number
This field is filled with the number of the loan or funding agreement.

(2) Loan Type
This field is filled with the type of loan or funding received, namely:

Syndicated
Syndicated loans are loans or funding received by the reporting Financing Company from 2 (two) or more lenders/funders, either directly or through intermediary/broker services. Filling for the Creditor Name column and the Country of Origin column follows the dominance principle based on the creditor name that has the largest share in providing the loan or funding.
Bilateral
Bilateral loans are loans or funding received by the reporting Financing Company from 1 (one) creditor.
Multilateral
Multilateral loans are loans or funding received by the reporting Financing Company from international financial institutions, such as IFC and ADB.
Subordinated
Subordinated loans are loans or funding received by the reporting Financing Company with conditions as contained in the Explanation of liability and equity financial position report items regarding subordinated loans.

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

(4) Start Date
This field is filled with the date the loan or funding received by the reporting Financing Company from the creditor begins, as stated in the agreement.

(5) Maturity Date
This field is filled with the date the loan or funding received by the reporting Financing Company from the creditor ends, as stated in the agreement.

(6) Interest Type/Profit Share/Return Type
This field is filled with the type of interest/profit share/return from the loan obtained.

Floating
Fixed

(7) Interest Rate
This field is filled with the effective annual interest rate (per annum) charged by the creditor to the reporting Financing Company.

(8) Loan/Funding Ceiling
This field is filled with the maximum amount of loan or funding received by the reporting Financing Company as stated in the agreement.

In Original Currency
The original currency value is the loan or funding ceiling value held in foreign currency according to the country of the lender/funder and recorded according to the nominal on the financial position report based on applicable accounting standards.
In Rupiah Equivalent
In Rupiah equivalent is the loan or funding ceiling value held in Rupiah and the result of converting the loan or funding ceiling in foreign currency held into Rupiah based on the Bank Indonesia middle exchange rate at the time of recording, and recorded according to the nominal on the financial position report based on applicable accounting standards.

(9) Initial Loan/Funding
This field is filled with the amount of loan or funding received by the reporting Financing Company upon initial receipt after the agreement approval occurs.

In Original Currency
The original currency value is the initial loan or funding value held in foreign currency according to the country of the lender/funder and recorded according to the nominal on the financial position report based on applicable accounting standard provisions.
In Rupiah Equivalent
In Rupiah equivalent is the initial loan or funding value held in Rupiah and the result of converting the loan or funding ceiling in foreign currency held into Rupiah based on the Bank Indonesia middle exchange rate at the time of recording, and recorded according to the nominal on the financial position report based on applicable accounting standard provisions.

(10) Loan/Funding Balance
This field is filled with the remaining loan or funding of the reporting Financing Company at the end of the reporting period.

In Original Currency
In original currency value is the loan or funding balance value held in foreign currency according to the country of the lender/funder and recorded according to the nominal on the financial position report based on applicable accounting standard provisions.
In Rupiah Equivalent
In Rupiah equivalent is the loan or funding balance value held in Rupiah and the result of converting the loan or funding ceiling in foreign currency held into Rupiah based on the Bank Indonesia middle exchange rate at the time of recording, and recorded according to the nominal on the financial position report based on applicable accounting standard provisions.

(11) Creditor Name
This field is filled with the names of parties providing loans or funding to the reporting Financing Company. In the event the reporting Financing Company has more than 1 (one) loan or funding account with the same creditor, the creditor name column for each transaction is still filled with the respective creditor's name according to the number of agreement deeds.

(12) Creditor Classification
This field is filled with the category of parties providing loans or funding for financing business activities to the reporting Financing Company. This field is filled with the creditor classification.

(13) Related Party Status
This field is filled with the related party status of the creditor with the Financing Company, namely:

Related to the Financing Company
Related to the Financing Company is a party providing loan or funding facilities to the reporting Financing Company that is related to the Financing Company.
Not Related to the Financing Company
Not related to the Financing Company is a party providing loan or funding facilities to the reporting Financing Company that is not related to the reporting Financing Company. Explanation regarding the relationship with the reporting Financing Company can be found in Chapter II regarding General Explanation of Detail List Columns.

(14) Creditor Country
This field is filled with the creditor's domicile country.

I. FORM 2600: DETAILS OF ISSUED SECURITIES

FORM FORMAT
Form 2600 (Details of Issued Securities) is prepared in the following format:
(1) Security Number (2) Security Type (3) Tenor (4) Interest Rate (5) Nominal Value of Securities (6) Currency Type (7) Balance of Issued Securities (8) Creditor Name (9) Related Party Status (10) Buyer Classification (11) Country Location (12) KSEI Registration Date (13) KSEI Registration Number (14) Trustee Name (15) Rating Agency (16) Security Rating (17) Rating Date
EXPLANATION OF FORM 2600 (DETAILS OF ISSUED SECURITIES)
Form 2600 (Issued Securities) contains the position report of securities, both named and bearer, issued by the reporting Financing Company, both in Rupiah and foreign currency, purchased by third parties. For bearer securities, the Buyer Classification column is filled with the first buyer (investor) at the time the securities are issued. Securities that have been issued and subsequently bought back by the reporting Financing Company in the secondary market must not be reported on the list of details of owned securities, but must reduce the outstanding issued securities.

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

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

Medium Term Notes (MTN)
Medium Term Notes (MTN) are medium-term debt instruments with a tenor of 1 to 3 years issued by the registered Financing Company to holders of Medium Term Notes (MTN) with the obligation to pay coupons (interest rate) gradually according to the MTN interest payment schedule to MTN holders and to repay the entire principal debt at maturity.
Bonds
Bonds are debt instruments with a term of more than 1 (one) year issued by the reporting Financing Company with the obligation to pay coupons (interest rate) periodically to bond holders and to repay the entire principal debt at maturity.

(3) Tenor
This field is filled with the start and maturity tenor of the securities issued by the reporting Financing Company, namely:

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

(4) Interest Rate
This field is filled with the type and interest rate of the issued securities, namely:

Type
Interest type is the type of interest established for the securities established by the reporting Financing Company, namely floating or fixed.
Interest Rate
Interest rate is the percentage of the agreed interest rate in one year (per annum) stated in the issued securities.

(5) Nominal Value of Securities
This field is filled with the nominal value of the securities issued by the reporting Financing Company in thousands of Rupiah.

In Original Currency
This field is filled with the nominal balance value of securities held by the creditor and recorded in foreign currency value if the creditor is not an Indonesian Citizen or Indonesian Legal Entity. If the currency type is Rupiah, the value in foreign currency is filled with zero.
In Rupiah Equivalent
This field is filled with the nominal value of the issued securities owned by the creditor and recorded in Rupiah units at the end of the reporting period in foreign currency equivalent to Rupiah.

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

(7) Balance of Issued Securities
This field is filled with the loan balance, namely:

In Original Currency
Loan balance in original currency value is the remaining loan of the reporting Financing Company at the end of the reporting period in foreign currency. If the currency type is Rupiah, the value in foreign currency is filled with zero.
In Rupiah Equivalent
Loan balance in Rupiah equivalent is the remaining loan of the reporting Financing Company at the end of the reporting period in Rupiah or in foreign currency equivalent to Rupiah.

(8) Creditor Name
This field is filled with the name of the party purchasing or owning the securities issued by the reporting Financing Company.

(9) Related Party Status
This field is filled with the relationship with the Financing Company.

Related to the Financing Company
Related to the Financing Company refers to parties having a related relationship with the reporting Financing Company.
Not Related to the Financing Company
Not related to the Financing Company refers to parties not having a related relationship with the reporting Financing Company.

(10) Buyer Classification
This field is filled with the category of parties purchasing or owning the securities issued by the reporting Financing Company.

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

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

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

(14) Trustee Name
This field is filled with the name of the trustee of the reporting Financing Company.

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

(16) Security Rating
This field is filled with the rating of the securities issued by the reporting Financing Company.

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

J. FORM 2790: DETAILS OF MISCELLANEOUS LIABILITIES

FORM 2790 FORMAT (DETAILS OF MISCELLANEOUS LIABILITIES)
Form 2790 (Details of Miscellaneous Liabilities) is prepared in the following format:
(1) Type (2) Currency Type (3) Nominal
EXPLANATION OF FORM 2790 (DETAILS OF MISCELLANEOUS LIABILITIES)
Form 2790 (Details of Miscellaneous Liabilities) contains details of liabilities that cannot be classified into any of the positions above.

(1) Type
This field is filled with the type of miscellaneous liability details owned by the reporting Financing Company, which may include among others:

Interest/Return/Profit Share/Service Fee Payable
This position covers the total interest, return, profit share, service fee of loans or funding that must be paid by the reporting Financing Company.
Salaries Payable
This position covers salaries payable by the reporting Financing Company.
Unpaid Dividends
This position covers dividend payables by the reporting Financing Company.
Deferred Revenue
This position covers total deferred revenue by the reporting Financing Company.
Income Tax Liability
This position covers income tax payable by the reporting Financing Company.
Employee Benefit Liability
This position covers employee benefit liabilities of the reporting Financing Company to employees.
Insurance Payables
This position covers insurance payables not yet paid by the reporting Financing Company.
Dealer Payables
This position covers dealer payables not yet paid by the reporting Financing Company.
Other Miscellaneous Liabilities
This position covers other miscellaneous liabilities besides the points above.

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

(3) Nominal
This field is filled with the value of the miscellaneous liabilities owned by the reporting Financing Company.

K. FORM 3010: DETAILS OF HEDGING DERIVATIVE INSTRUMENTS

FORM 3010 FORMAT (DETAILS OF HEDGING DERIVATIVE INSTRUMENTS)
Form 3010 (Details of Hedging Derivative Instruments) is prepared in the following format:
(1) Underlying Loan Transaction (2) Derivative Instrument Contract Number (3) Derivative Instrument Type (4) Currency Type (5) Tenor (6) Hedging Derivative Instrument Nominal (7) Counterparty Details
EXPLANATION OF FORM 3010 (DETAILS OF HEDGING DERIVATIVE INSTRUMENTS)
Form 3010 (List of Details of Derivative Assets for Sharia Hedging) contains a list of details of derivative instruments owned by the reporting Financing Company in Rupiah or foreign currency as hedging instruments. Each derivative instrument owned by the reporting Financing Company becomes a hedging instrument in every loan transaction conducted by the reporting Financing Company.

(1) Underlying Loan Transaction
This field is filled with the underlying loan transaction, namely:

Contract Number
Contract number is the loan contract number in foreign currency received by the reporting Financing Company which serves as the basis for ownership of derivative assets owned by the reporting Financing Company for hedging purposes.
Nominal
Nominal is the amount of loan in foreign currency received by the reporting Financing Company which serves as the basis for ownership of derivative assets owned by the reporting Financing Company for hedging purposes.

(2) Derivative Instrument Contract Number
This field is filled with the contract number of the derivative instrument owned by the reporting Financing Company for hedging purposes from loan transactions conducted by the reporting Financing Company.

(3) Derivative Instrument Type
This field is filled with the type of derivative instrument chosen by the reporting Financing Company for hedging purposes over foreign currency loan transactions received.

Interest rate swap
Currency swap
Cross currency swap
Forward
Option
Other derivative instrument types

(4) Currency Type
This field is filled with the currency type of the derivative instrument chosen by the reporting Financing Company for hedging purposes over received loan transactions.

(5) Tenor
This field is filled with the start and maturity tenor of the hedging contract, namely:

Start Date
This field is filled with the start date of the derivative instrument transaction between the reporting Financing Company and the counterparty.
Maturity Date
This field is filled with the end date of the derivative instrument transaction between the reporting Financing Company and the counterparty.

(6) Hedging Derivative Instrument Nominal
This field is filled with the hedging contract nominal, namely:

In Original Currency Value
This field is filled with the nominal value of the derivative instrument in the original currency form between the reporting Financing Company and the counterparty.
In Rupiah Equivalent
In Rupiah equivalent is the Rupiah equivalent result of the nominal value of the derivative instrument between the reporting Financing Company and the counterparty.

(7) Counterparty Details
This field is filled with the name, classification, and country of origin of the counterparty, namely:

Name
Name is the institution/company of the counterparty providing the derivative instrument used by the reporting Financing Company for hedging purposes.
Classification
Classification is the business sector of the institution/company of the counterparty providing the derivative instrument used by the reporting Financing Company for hedging purposes. This field is filled with the classification.
Country of Origin
Country of origin is the country of the counterparty providing the derivative instrument used by the reporting Financing Company for hedging purposes.

L. FORM 3020: DETAILS OF THIRD-PARTY FINANCING COOPERATION DISBURSEMENT SHARE

FORM 3020 FORMAT (DETAILS OF THIRD-PARTY FINANCING COOPERATION DISBURSEMENT SHARE)
Form 3020 (Details of Third-Party Financing Cooperation Disbursement Share) is prepared in the following format:
(1) Contract Number (2) Financing Cooperation Type (3) Tenor (4) Currency Type (5) Financing Company Share (%) (6) Ceiling (7) Outstanding Balance (8) Principles (9) Disbursement Name (10) Creditor Name (11) Creditor Classification (12) Related Party Status (13) Country of Origin

(14) Nominal Value in Original Currency
(15) Nominal Value in Rupiah Equivalent
(16) Outstanding Balance in Original Currency
(17) Outstanding Balance in Rupiah Equivalent

EXPLANATION OF FORM 3020 (DETAILS OF CO-FINANCING DISBURSEMENT - THIRD PARTY PORTION)

Form 3020 (Details of Co-Financing Disbursement - Third Party Portion) contains details of financing disbursements resulting from cooperation between the reporting Financing Company and other parties, either in the form of channeling or joint financing.

(1) Contract Number
This item is filled with the contract number used in the channeling or joint financing agreement between the reporting Financing Company and the third party.

(2) Type of Financing Cooperation
This item is filled with the type of financing cooperation conducted with the creditor, either channeling or joint financing.

Channeling
Channeling in this item refers to when the funds for the financing are entirely derived from the creditor (banks, other Financing Companies, or secondary housing financing companies) and the risks arising from this activity are borne by the fund owner. The reporting Financing Company in this case only acts as a manager and receives remuneration or fees for managing the funds.
Joint Financing
Joint Financing in this item refers to when the source of funds for the financing is derived from the reporting Financing Company and/or from the creditor (banks, other Financing Companies, or secondary housing financing companies).

(3) Tenor

Start Date
This item is filled with the day, month, and year when the disbursement of channeling or joint financing from the creditor (banks, other Financing Companies, or secondary housing financing companies) to the reporting Financing Company begins, as stated in the channeling or joint financing disbursement agreement.
Maturity Date
This item is filled with the day, month, and year when the channeling or joint financing disbursement agreement from the creditor (banks, other Financing Companies) to the reporting Financing Company ends, as stated in the channeling or joint financing disbursement agreement.

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

(5) Financing Company Portion
This item is filled with the size of the financing portion/percentage of the reporting Financing Company as stated in the co-financing disbursement agreement.

(6) Ceiling

In Original Currency Value
This item is filled with the maximum amount of channeling or joint financing disbursement by the reporting Financing Company as stated in the co-financing disbursement agreement in the original currency.
In Rupiah Equivalent
This item is filled with the maximum amount of channeling or joint financing disbursement by the reporting Financing Company as stated in the co-financing disbursement agreement in Rupiah equivalent.

(7) Outstanding Principal Balance of Co-Financing Disbursement

In Original Currency Value
This item is filled with the outstanding principal amount of financing receivable disbursement that constitutes the creditor's portion in the original currency.
In Rupiah Equivalent
This item is filled with the outstanding principal amount of financing receivable disbursement that constitutes the creditor's portion in Rupiah equivalent.

(8) Creditor Name
This item is filled with the name of each creditor of the reporting Financing Company at the end of the reporting period. If the reporting Financing Company has more than one channeling or joint financing account with the same creditor, the creditor name column for each transaction is still filled with the respective creditor's name according to the number of agreement deeds.

(9) Creditor Category
This item is filled with the party providing channeling or joint financing to the reporting Financing Company.

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

Related to the Financing Company
Related to the Financing Company refers to the party providing channeling or joint financing to a company related to the reporting Financing Company.
Not Related to the Financing Company
(11) Not related to the Financing Company refers to the party providing channeling or joint financing to a company not related to the reporting Financing Company.

(12) Country of Origin
This item is filled with the domicile country of the creditor.

B. FORM 5310: ASSET AND LIABILITY MISMATCH ANALYSIS REPORT

FORMAT OF FORM 5310 (ASSET AND LIABILITY MISMATCH ANALYSIS REPORT)

Form 5310 (Asset and Liability Mismatch Analysis Report) is prepared according to the following format:

Items	Rupiah	Foreign Currency	Total
Maturity Up To	≤3 Months	>3-≤6 Months	>6 Months - ≤1 Year	>1-≤5 Years	>5-≤10 Years	>10 Years	Total
Maturity Up To	≤3 Months	>3-≤6 Months	>6 Months - ≤1 Year	>1-≤5 Years	>5-≤10 Years	>10 Years	Total
I. ASSETS
A. Financing Assets
1. Investment Financing
a. Financial Leasing
b. Sale and Leaseback
c. Factoring with Guarantee from Receivables Seller
d. Factoring without Guarantee from Receivables Seller
e. Installment Purchase
f. Project Financing
g. Infrastructure Financing
h. Financing Methods with OJK Approval
i. Investment Receivables Reserve
2. Working Capital Financing
a. Sale and Leaseback
b. Factoring with Guarantee from Receivables Seller
c. Factoring without Guarantee from Receivables Seller
d. Business Capital Facilities
e. Financing Methods with OJK Approval
f. Working Capital Receivables Reserve
3. Multi-purpose Financing
a. Financial Leasing
b. Installment Purchase
c. Fund Facilities
d. Financing Methods with OJK Approval
e. Multi-purpose Financing Receivables Reserve
4. Other Financing Business Activities Based on OJK Approval
a. Other Financing Receivables Based on OJK Approval
b. Other Financing Receivables Reserve Based on OJK Approval
B. Financing Assets Based on Sharia Principles
1. Sale and Purchase Financing
a. Sale and Purchase Financing Receivables
b. Sale and Purchase Financing Receivables Reserve
2. Investment Financing
a. Investment Financing Receivables
b. Investment Financing Receivables Reserve
3. Service Financing
a. Service Financing Receivables
b. Service Financing Receivables Reserve
C. Non-Financing Assets
II. LIABILITIES
A. Loans Received
B. Issued Securities
C. Liabilities Other Than Loans and Issued Securities

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

Form 5310 (Asset and Liability Mismatch Analysis Report) contains the asset and liability values of the reporting Financing Company based on maturity age, 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 age category in currency, both in Rupiah and/or foreign currency. This item consists of the sum of net financing receivables, net financing receivables based on Sharia principles, and non-financing assets. The Asset Value must be equal to the Total Assets item in Form 1100 (Financial Position Report).

A. Financing Assets
This item covers total net financing receivables based on each receivable age category in currency, both in Rupiah and/or foreign currency. This item consists of the sum of investment financing age, working capital financing age, and multi-purpose financing age. The net financing receivables value must be equal to the Net Financing Receivables item in the balance sheet of the Monthly Financial Position Report.

Investment Financing
This item covers total net investment financing based on each receivable age category in currency, both in Rupiah and/or foreign currency. This item consists of the sum of each principal of financial leasing, sale and leaseback, factoring with guarantee from receivables seller, installment purchase, project financing, infrastructure financing, and financing methods with OJK Approval based on each receivable age category after being reduced by Investment Financing Receivables Reserve. Principal is the outstanding principal after being reduced by unearned revenue.
Working Capital Financing
This item covers total net working capital financing based on each receivable age category in currency, both in Rupiah and/or foreign currency. This item consists of the sum of principals for sale and leaseback, factoring with guarantee from receivables seller, factoring without guarantee from receivables seller, business capital facilities, and financing methods with OJK Approval based on each receivable age category after being reduced by working capital financing receivables reserve.
Multi-purpose Financing
This item covers total multi-purpose financing based on each receivable age category in currency, both in Rupiah and/or foreign currency. This item consists of the sum of principals of financial leasing, installment purchase, and financing methods with OJK Approval based on each receivable age category after being reduced by multi-purpose financing receivables reserve.
Other Financing Based on OJK Approval
Other Financing Based on OJK Approval based on each receivable age category in currency, both in Rupiah and/or foreign currency. This item is the principal value of other financing based on OJK Approval based on each receivable age category after being reduced by other financing receivables reserve based on OJK Approval.

B. Financing Assets Based on Sharia Principles This item covers the total age of financing assets based on Sharia principles according to currency, whether in Rupiah and/or foreign currency. This item consists of the sum of investment financing age, sale and purchase financing age, service financing age, and Sharia-based financing reserves.

Sale and Purchase Financing
This item covers total net sale and purchase financing based on each receivable age category after being reduced by sale and purchase financing receivables reserve in Rupiah and/or foreign currency.
Investment Financing
This item covers total net investment financing based on each receivable age category after being reduced by investment financing receivables reserve in Rupiah and/or foreign currency.
Service Financing
This item covers total net service financing based on each receivable age category after being reduced by service financing receivables reserve in Rupiah and/or foreign currency.

C. Non-Financing Assets
This item covers the total age of non-financing assets according to currency, whether in Rupiah and/or foreign currency.

II. Liabilities
This item covers the total age of liabilities according to currency, in Rupiah and/or foreign currency, according to age classification. This item consists of the sum of loans received, issued securities, and liabilities other than loans and issued securities.

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

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
NUMBER 26 /SEOJK.05/2019
CONCERNING
AMENDMENT TO FINANCIAL SERVICES AUTHORITY CIRCULAR NUMBER 3/SEOJK.05/2016 CONCERNING MONTHLY REPORTS OF FINANCING COMPANIES

FORMAT OF LETTER OF APPLICATION FOR CHANGE OF DIRECTORS RESPONSIBLE FOR MONTHLY REPORTS AND MONTHLY REPORT PREPARATION OFFICERS

COMPANY LETTERHEAD
Number :
Date :
Attachments :
Subject : Application for Change of Directors Responsible for Monthly Reports and/or Monthly Report Preparation Officers

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

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

Position	Description	Before	After
Director Responsible	Name
Position in Financing Company
Email
Telephone
Officer Preparing Report	Name
Position in Financing Company
Email
Telephone

We submit this application, and thank you for your attention.

Sincerely,
Board of Directors of PT/Cooperative *)
Signature, name, and wet seal
( )
*) delete as necessary

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

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
NUMBER 26 /SEOJK.05/2019
CONCERNING
AMENDMENT TO FINANCIAL SERVICES AUTHORITY CIRCULAR NUMBER 3/SEOJK.05/2016 CONCERNING MONTHLY REPORTS OF FINANCING COMPANIES

FORMAT OF LETTER OF APPLICATION FOR USER ID AND PASSWORD FOR MONTHLY REPORT APPLICATION

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

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

Referring to Financial Services Authority Circular Number 3/SEOJK.05/2016 concerning Monthly Reports of Financing Companies as amended by Financial Services Authority Circular Number ....., hereby we, on behalf of:
Company : ______________________________________ Company Code: ______________________________________ apply to obtain a user ID and password for Monthly Report submission with the name of the Monthly Report preparation officer as follows:
Name : ______________________________________
Position : ______________________________________ Email : ______________________________________ Telephone : ______________________________________

We submit this application, and thank you for your attention.

Sincerely,
Board of Directors of PT/Cooperative *)

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

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
NUMBER 26 /SEOJK.05/2019
CONCERNING
AMENDMENT TO FINANCIAL SERVICES AUTHORITY CIRCULAR NUMBER 3/SEOJK.05/2016 CONCERNING MONTHLY REPORTS OF FINANCING COMPANIES

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

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

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

Referring to Financial Services Authority Circular Number 3/SEOJK.05/2016 concerning Monthly Reports of Financing Companies as amended by Financial Services Authority Circular Number ....., hereby we, on behalf of:
Company : ______________________________________ Company Code: ______________________________________ apply for a change of user ID and password for Monthly Report submission with the name of the Monthly Report preparation officer as follows:
Name : ______________________________________
Position : ______________________________________ Email : ______________________________________ Telephone : ______________________________________

We submit this application, and thank you for your attention.

Sincerely,
Board of Directors of PT/Cooperative *)

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

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

Change to Financial Services Authority Circular Number 3/SEOJK.05/2016 on Monthly Reports of Financing Companies

Lineage: Superseded

Timeline