Circular Letter No. 7/56/DPbS - Annual Report, Quarterly and Monthly Published Financial Statements as well as Specific Bank Statement submitted to Bank Indonesia — BI — ID

Compilation of Indonesian Islamic Banking Regulations -1- No.7/56/DPbS Jakarta, December 9, 2005 C I R C U L A R L E T T E R To ALL COMMERCIAL BANKS CONDUCTING BUSINESS ACTIVITIES BASED ON SHARIA PRINCIPLES AND SHARIA BUSINESS UNITS IN INDONESIA Subject: Annual Report, Quarterly and Monthly Published Financial Statements as well as Specific Bank Statement submitted to Bank Indonesia With the issuance the Bank Indonesia Regulation Number 3/22/PBI/2001 dated December 13, 2001 concerning Transparency of Financial Condition of Banks (State Gazette of the Republic of Indonesia Year 2001 Number 150, Supplement to State Gazette of the Republic of Indonesia Year 2001 Number 4159), as amended by Bank Indonesia Regulation Number 7/50/PBI/2005 dated November 29, 2005 concerning Amendment to Bank Indonesia Regulation Number 3/22/PBI/2001 concerning Transparency of Financial Condition of Banks (State Gazette of the Republic of Indonesia Year 2005 Number 135, Supplement to State Gazette of the Republic of Indonesia Year 2005 Number 4573), it is deemed necessary to define implementation provision regarding Annual Report, Quarterly and Monthly Published of Financial Statements as well as Specific Bank Statements submitted to Bank Indonesia for Commercial Banks Conducting Business Based on Sharia Principles including Sharia Business Unit (UUS), and branch office of foreign bank conducting business based on Sharia principles in a Circular Letter covering the following points:
1. GENERAL
1. In accordance with Act Number 7 Year 1992 concerning Banking as amended by Act Number 10
Year 1998, Bank is required to provide information and explanation related to Bank business in the framework of monitoring Bank business condition by public and Bank Indonesia.
2. In order to complete the information submitted by Bank conducting business based on Sharia
principles (Banks) and UUS and in order to reach and maintain the trust of public investment towards Bank as well as in the effort of enhancing transparency of Bank financial condition to public, the information in the report should present the rights and obligations of the related parties, provide contribution to protect Bank assets and to comply with Sharia principles in all transactions, as well as to provide useful information regarding business development and the bank performance to all Bank relevant stakeholders.
3. The form...

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3. The form of communicating the information and announcement or publication of Bank business
activities in the framework of public and Bank Indonesia monitoring as referred to in number 2 is Annual Report, Published Financial Statement, and Specific Information Statement defined by Bank Indonesia.
4. Quarterly Published Financial Statement is prepared to provide information regarding Bank and
UUS financial position, performance or business result as well as other financial information to different parties related to the Bank and UUS business development. In order that the Published Financial Statement can be comparable, its form and presentation should be pursuant to prevailing Financial Accounting Standard Statement (PSAK) relevant to Islamic banking, Indonesian Islamic Banking Accountancy Guide (PAPSI) as well as provisions stipulated by Bank Indonesia.
5. The compulsory Quarterly Published Financial Statement by bank is financial report for the position
of end of March, June, September and December. The Quarterly Published Financial Statement is also obliged to be announced in newspaper as well in home page of Bank Indonesia. Bank Indonesia will also announce the Monthly Statement in the form of Monthly Published Financial Statement at the home page of Bank Indonesia.
6. If the Annual Report, Published Financial Statement, and Specific Information Statement are
published in other language, in the same or separated document, the reports should contain the same information.
7. Sharia Business Unit, hereinafter is referred to as UUS, is working unit located in the Head office
of commercial bank conducting business conventionally functioning as the principal office of Sharia branch office and or Sharia unit, or working unit in a branch office of foreign bank conducting business conventionally and functioning as principal office of the Sharia branch office and or Sharia unit.
8. Sharia Business Unit should provide Quarterly Islamic financial information for the position of
March, June, September and December in the form of balance sheet, profit/loss, commitment and contingency as stated in the Attachment 16, information of profit share calculation as stated in Attachment 15, and guidance in preparing balance sheet, profit loss and commitment and contingency as stated in Attachment 17, Attachment 18 and Attachment 19. The information of Sharia business activities should be signed by Islamic Supervisory Board and the Head of Sharia Business Unit.
9. Specifically for the UUS Published Statement the position of June and December, besides submitting
reports as referred to in number 8, the UUS should provide the Statement of Sources and Use of Zakat, Infaq and Shadaqah (ZIS) as stated in Attachment 12; Report on Sources and Use of Qardh Fund as stated in Attachment 13; as well as Statement of Changes of Restricted Investment Funds, if any as stated in Attachment 14.
10. UUS through its head office should present quarterly Published Statement as referred to in number
5, including the announcement in the home page of Bank Indonesia.
11. The figures presented in the Report should be written in Rupiah currency.
II. ANNUAL REPORT...

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II. ANNUAL REPORT
Bank Annual Report should at least cover:

General Information
General Information in Annual Report should encompass among others:
a. Management, covering the Board of Commissioners, Board of Directors, Sharia Supervisory Board and executive officers including the positions and CV; b. Details on Shareholders, including the names and the number of shares;
c. Bank business development and bank business group including the data regarding:
1) Summary on important financial data should at least include fund distribution revenue, net
profit loss, operational profit, profit before tax, earnings asset, fund sources and its composition, financing and its composition, own capital, number of shares placed and paid;
2) Financial ratio should be presented should at least include financial ratio as stipulated in
Bank Indonesia Regulation concerning Transparency of Financial Condition of Bank particularly the Chapter regarding Published Financial Statement of Commercial Bank as long as it is not against Sharia principles. d. target, strategy and management policy used in developing Bank business e. management report providing information regarding Bank management by the Management in the framework of Good Corporate Governance and should at least include:
1) Organization structure;
2) Main activities;
3) Information Technology;
4) Type of product and services offered including Small Business Credit (KUK);
5) Corporate Social Responsibility;
6) Profit sharing realization and profit distribution calculation method;
7) Economic development and market target;
8) Local and Foreign Network and business partner;
9) Number, type and location of office:
10) Ownership of Board of Directors, Commissioners and shareholders in Bank business group,
and changes from the previous year;
11) Important changes occurred in Bank and Bank business group during the current year;
12) Forecasted important things would be happened in the future;
13) Human resources, including the number, educational structure, training and development;
14) Disclosure of...

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14) Disclosure of Remuneration policy including fees and salaries and facilities received as
well as bonus and bonus (tantiem) for Board of Directors up to one level below the Board of Directors, Commissioners and Sharia Supervisory Board; and
15) Rating by approved rating agency, if any.
f. UUS through the head office should submit information on UUS activities including at least:
1) Target, strategy and management policy used in developing Sharia Business Unit (UUS)
2) Development of Sharia Business, namely fund distribution including its composition, net
profit, Return on Asset (ROA), Non Performing Financing (NPF), fund sources and its composition, number of assets and other relevant information;
3) Types of product and services offered
4) Corporate Social Responsibility;
5) Profit sharing realization and profit distribution calculation method.
2. Annual Financial Report
Annual Financial Report should at least include the following points:
a. Financial Statement consisting of:
1) Balance Sheet;
2) Profit and Loss Statement;
3) Cash Flow Statement;
4) Statement of Changes in Equity
5) Statement of Changes of Restricted Investment Funds;
6) Statement of Sources and Use of Zakat, Infaq and Shadaqah (ZIS) Funds;
7) Statement of Sources and Used of Qardh Fund; and
8) Notes to the Financial Statement including information on Commitment and Contingency as
well as minority right. a. The audited Consolidated Financial Statement which is a consolidation of Bank Financial Statement and Subsidiaries consisting of:
1) Balance Sheet,
2) Profit and Loss Statement;
3) Statement of Changes in Equity
4) Cash Flow Statement;
5) Statement on Financial Report including information on Commitment and Contingency as
well as minority right. b. This consolidated...

Compilation of Indonesian Islamic Banking Regulations -5- b. This consolidated financial statement should be accompanied by the opinion of Public Accountant.
c. The Financial Statement of the Parent Company audited by Public Accountant consists of:
1) The Financial Statement of the Parent Company is the consolidation of all companies in the
group in the field of finance in compliance with the applicable standard of accountancy, and includes:
a. Balance Sheet; b. Statement of Profit and Loss;
c. Statement of Changes in Equity; and
d. List of Commitment and Contingency
2) If the group of companies does not have any Parent Company in the sector of finance, the
financial Statement to be submitted is the financial report of the Parent Company. d. The audited Financial Report of the Parent Company by Public Accountant, which is a consolidation of all companies in the business group in compliance with the applicable standard of accountancy, consists of:
1) Balance Sheet;
2) Statement of Profit and Loss;
3) Statement of Changes in Equity; and
4) List of Commitment and Contingency.
3. Opinion of Public Accountant
The opinion of Public Accountant contains among others the point of view of Public Accountant on the consolidated financial statement as referred to in number 2 letter b.
4. Aspect of Transparency related to Business Group
In accordance with Article 25 of Bank Indonesia Regulation No. 3/22/PBI/2001 concerning Transparency of Financial Condition of Bank, it is stipulated that Annual Report presented by Bank should also include information related to activities in the Business Group consisting of:
a. The structure of Business Group of Bank, presented up to the ultimate shareholder, and the structure of management involvement and shareholders acting in concert. The meaning of shareholders acting in concert is individual or companies/legal entity having a common objective which is to control bank, based on an agreement or not. b. Related party transaction by taking into consideration the following points:
1) Information of transaction with related party conducted by bank or any company or legal entity
in the bank business group working in the field of finance;
2) Related...

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2) Related party is party as stipulated in the applicable Statement of Financial Accountancy Standard
(PSAK);
3) Types of transaction with related party are, among others:
a. cross shareholders; b. transaction from one business group acting for the interest of other business group;
c. management of short term liquidity centralized in one business group;
d. provision of funds distributed or received by other company in one business group; e. exposure to majority shareholder in the form of loan, commitment and guarantee; f. buying or selling of assets with other company in a business group, including repurchase agreement.
c. Fund provision, commitment or other equal facility of each company or legal entity belonging to one
business group with the bank to debtor already obtained fund provision from Bank.
5. Transparency aspect pursuant to the applicable PSAK and PAPSI
Annual Financial Report as referred to in number 2 letter a and number 2 letter b should fulfill all disclosure aspects as stipulated in the applicable Statement of Financial Accountancy Standard for Sharia bank and PAPSI. The disclosure should at least consist of:
a. Financial Statement comprising balance sheet, statement of profit and loss, statement of changes in equity, report of cash flow, Statement of Changes of Restricted Investment Fund, if any, Statement of sources and use of zakat, infaq and shadaqah (ZIS), as well as Statement of sources and use of qardh funds; b. Commitment and Contingency;
c. Total of earning assets provided to related party;
d. Total of restructured earning assets and other information regarding restructured earning assets during the current period; e. Classification of earning assets based on time, and quality of earning assets; f. Percentage of violation and excess of legal lending limit; g. Allowance for earning asset losses (PPAP) compared to required formation of allowance for earning asset losses ; h. Calculation on Minimum Capital Adequacy Requirement (KPMM);
i. Ratio of Net Open Position;
j. Guaranteed bank asset; k. Several bank financial ratios; and
l. Small Business Credit (KUK)
6. Exposure...

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6. Exposure and Risk Management
Information regarding exposure and risk management at least should include information concerning bank risk identification and risk measurement as well as other practice of risk management such as risk monitoring and risk controlling.
7. Other information
Other information includes:
a. Measures and plan in anticipating market risk on foreign exchange transaction due to changes in exchange rates. b. Other important transactions in significant number.
c. Information on subsequent event after the date of Public Accountant report.
d. Characteristic of Bank activities and main services provided. e. The role, duty and authority of Sharia Supervisory Board in conducting Sharia supervision on bank operation based on fatwa and other legal provisions.
III. SPECIFIC ANNUAL REPORT TO BE SUBMITTED TO BANK INDONESIA
Pursuant to Article 27 of PBI, besides presenting Annual Report, in the event where Bank is a part of business group and or Bank has subsidiary, bank is also obliged to submit annual report of:
1. Parent Company;
2. Parent Company in the field of finance; and
3. Subsidiary company,
To Bank Indonesia not later than 5 (five) months after the end of fiscal year.
IV. DEADLINE AND ADDRESS OF SUBMISSION OF ANNUAL REPORT
1. Pursuant to Article 4 of PBI, Bank Annual Report and Annual Financial Report, as referred to in
Number II should be submitted not later than 5 (five) months after the end of fiscal year.
2. The Bank shall be deemed late in submitting report if the Annual Report is submitted pass the
deadline, but not exceeding 1 (one) month after the deadline of submission. Bank will be considered not submitting the report if after more than 1 (one) month after the deadline of submission, the Annual Report has not been submitted or Annual Financial Report is not audited by a Public Accountant listed in Bank Indonesia. Example:
For Annual Report terminating at the end of December 2005:
a. Deadline of...

-8- Compilation of Indonesian Islamic Banking Regulations a. Deadline of submission : May 31st, 2006 b. Late in submission : June, 1st – 30th, 2006
c. No submission : July 1st, 2006 and beyond. Annual
Financial Statement is not audited by Public Accountant listed in Bank Indonesia.
3. Bank Annual Report and Specific Annual Report are submitted to Bank Indonesia with the following
address:
a. Direktorat Perbankan Syariah, Jl. MH Thamrin no. 2 Jakarta 10350, for Bank with Head office or Branch office of Foreign Bank located in the working area of the Head office of Bank Indonesia; or b. The office of local Bank Indonesia, for Bank having Head office outside the working area of Head office of Bank Indonesia.
V. QUARTERLY PUBLISHED FINANCIAL STATEMENT IN THE POSITION OF END OF MARCH
AND SEPTEMBER

General Guide
a. Quarterly Published Financial Statement submitted consists of individual Bank financial Statement and Bank financial Statement consolidated with subsidiaries. b. Quarterly Published Financial Statement should be prepared in Indonesian language and figures presented in millions of Rupiah.
c. The format of Quarterly Published Financial Statement is the minimum standard required. If
there is an account with material value and is not available in the format, the bank will provide the account separately, but if the concerned account is not material it can be combined with other similar account. d. Accounts with null balance in the format of Quarterly Published Statement announced in the local newspaper should be quoted by marking dash (-) on the concerned account. e. The presentation of Quarterly Published Financial Statement
1) Quarterly Published Financial Statement should be presented at least in the form of comparison
with the report of the same period in the previous year.
2) Benchmark position should be presented according to the same format of the position of the
announced Quarterly Published Financial Statement.
3) Especially for new account in the reporting position, the presentation of benchmark position
must refer to PSAK Number 25 regarding Net Profit or Loss for the current period, Basic Error and Change of Accountancy Policy. f. For bank...

Compilation of Indonesian Islamic Banking Regulations -9- f. For bank having no subsidiary, the consolidated column can be deleted. g. In filling out the bank owner in the format of Quarterly Published Financial Statement, the name of shareholder to be included is individual or company holding share of 5% (five percent) or more than Bank capital, through Capital Market or not.
2. Scope
a. The statements that has to be included in the Quarterly Published Financial Report should at least consist of:
1) Attachment 1 : Balance Sheet
2) Attachment 2 : Income Statement
3) Attachment 3 : Commitment and Contingency
4) Attachment 4 : Earning Asset Quality and Other Information
5) Attachment 5 : Calculation of Minimum Capital Adequacy Requirement
6) Attachment 6 : Financial Ratio
7) Attachment 15 : Table of Profit Sharing Distribution
b. In preparing Quarterly Published Financial Statement as referred to in letter a, Bank should comply to the following preparation guides for column of individual financial bank report:
1) Attachment 4b : Guide to Preparation of Earning Asset Quality and other Information
2) Attachment 4c : Guide to Preparation of Earning Asset Quality Report and other
information
3) Attachment 7 : Guide to Preparation of Balance Sheet
4) Attachment 8 : Guide to Preparation of Statement of Profit & Loss and Changes of
Retained Earning
5) Attachment 9 : Guide to Preparation of Commitment and Contingency
6) Attachment 10 : Guide to Calculation Minimum Capital Adequacy Requirement
7) Attachment 10a : Guide to Calculation Risk Weighted Assets
8) Attachment 10b : Guide to Capital Calculation
9) Attachment 11 : Guide to Financial Ratio Calculation
VI. QUARTERLY...

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VI. QUARTERLY PUBLISHED FINANCIAL STATEMENT OF JUNE AND END OF DECEMBER
POSITIONS
The format and scope of Published Financial Statement for the position of June and end of December is the same as the format and scope of the Quarterly Published Financial Statement for the position of March and September with several additional reports and information as follows:
1. Statement of Sources and Use of ZIS Funds as referred to in Attachment 12, Statement of
Sources and Use of Qardh Funds as referred to in Attachment 13, and Statement of Changes of Restricted Investment Fund as referred to in Attachment 14.
2. For a bank belongs to a business group, apart from presenting individual bank financial report and
bank financial Statement consolidated with subsidiaries, the bank is also obliged to present the balance sheet, income statement, statement of changes in equity as well as off balance sheet of the parent company dealing in the field of finance which are the consolidation of all companies belonging to the group in the field of finance in compliance with the applicable accountancy standard. In the event the business group does not have any parent company in the field of finance, the bank is obliged to present balance sheet, income statement and the list of off balance sheet of the company which is the result of consolidation of all companies belonging to the business group pursuant to the applicable accountancy standard.
3. Balance sheet and the income statement of the parent company in the field of finance or parent
company should be presented in comparison with the same position in the previous year.
4. Specifically for the position of end of December:
a. Financial report as referred to in number 2 should be audited by a Public Accountant, and the name of the Public Accountant in charge should be included, as well as the name of the office and the opinion of the Public Accountant. b. The format of Balance Sheet and Income Statement of the parent company in the field of finance or parent company should be adjusted to the Balance Sheet and Income Statement presented in the audit report.
VII. MONTHLY PUBLISHED FINANCIAL STATEMENT
1. Monthly Statement presented by Bank to Bank Indonesia for the position of January to December
will be announced in the home page of Bank Indonesia.
2. The format used for Monthly Published Financial Statement is as referred to in Attachment 1a,
Attachment 2a, Attachment 3a, Attachment 4a, and Attachment 5a.
3. The preparation of published presentation as referred to in Attachment 4b, Attachment 4c,
Attachment 7, Attachment 8, Attachment 9, and Attachment 10.
4. Monthly...

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4. Monthly Published Financial Statement is an individual bank financial statement which is a
combination between bank head office and all bank offices.
VIII.SPECIFIC REPORT SUBMITTED TO BANK INDONESIA Pursuant to Article 28 of PBI, Bank is obliged to submit the following reports to Bank Indonesia:
1. Transactions between Banks and related parties
The reports should at least include:
a. Names of parties related to Bank; b. Involvement relation with Bank;
c. Types of transaction;
d. Total or nominal of transaction; and e. Earning Asset Quality for Fund provision transaction.
2. Distribution of Fund provision, commitment and other similar facilities of each company belonging
to the same business group with Bank to debtor having obtained fund provision from Bank, for Bank being part of business group. Subjects to be reported should at least include:
a. Name of debtor; b. Total and quality of fund provision distributed by Bank;
c. Name of business group distributing fund provision and the involvement relation with Bank; and
d. Type of fund provision and total of fund provision distributed by the business group. Reports as referred to in numbers V, VI, VII and VIII are submitted to Bank Indonesia in accordance with the schedule and deadline of Report submission as regulated by the concerned PBI.
IX. ADDRESS OF SUBMISSION OF QUARTERLY PUBLISHED FINANCIAL STATEMENT
1. Photocopy or newspaper clipping of Quarterly Published Financial Statement, as well as Specific
Report are submitted to Bank Indonesia at the following address:
a. Direktorat Perbankan Syariah, Jl. MH Thamrin no. 2 Jakarta 10350, for Bank with Head office or Branch loffice of Foreign Bank located in the working area of the Head office of Bank Indonesia; or b. The office of local Bank Indonesia, for Bank having Head office outside the working area of Head office of Bank Indonesia.
2. Diskette...

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2. Diskette containing information of Quarterly Published Financial Statement is submitted to
Directorate of Banking License and Information, Jl. MH Thamrin No. 2, Jakarta 10110, or by email to cfs@bi.go.id.
X. CONCLUDING PROVISIONS

Bank and Sharia Business Unit are obliged to submit Annual Report as referred to in this Circular
Letter since the Annual Report for 2005 Fiscal Year.
With the issuance of this Circular Letter, the Circular Letter of Bank Indonesia No. 3/30/DPNP
dated December 14, 2001 as amended by Circular Letter of Bank Indonesia No.7/10/DPNP dated March 31st, 2005 concerning Quarterly and Monthly Published of Financial Statements as well as Specific Bank Reports submitted to Bank Indonesia, and Circular Letter No. 3/31/DPNP dated December 14, 2001 concerning Annual Report of Commercial Bank and Specific Annual Report submitted to Bank Indonesia are declared no longer valid for Bank and Sharia Busines Unit. This stipulation in this Circular Letter shall be come into force on the date of its enactment. For the public to be informed, it is ordered that this circular letter be promulgated in the State Gazette of the Republic of Indonesia. BANK INDONESIA SITI CH. FADJRIAH DEPUTY GOVERNOR

Compilation of Indonesian Islamic Banking Regulations -13- Attachment 1 Circular Letter of Bank Indonesia Number 7/56/DPbS dated December 9, 2005 Attachment 1 BALANCE SHEET Bank :
Date :
No DESCRIPTION BANK CONSOLIDATED
Position on Position on Position on Position on Date of Report Previous Date of Report Previous Date Date Report Report ASSETS
1. Cash
2. Placement with BI
a. Wadiah Demand Deposit b. SWBI
3. Interbank placement
a. Rupiah PPAP b. Foreign Currency PPAP
4. Securities held
a. Rupiah
I. Held to maturity
II. Others PPAP
b. Foreign Currency
I. Held to maturity
II. Others PPAP
5. Murabahah Receivables
a. Rupiah a.1. Related to Bank
1. Murabahah Receivables
2. Income from deferred
Murabahah margin a.2. Not related to Bank
1. Murabahah Receivable
2. Income from deferred
Murabahah margin PPAP b. Foreign Currency b.1. Related to Bank
1. Murabahah Receivables
2. Income from deferred
Murabahah margin b.2. Not related to Bank
1. Murabaha Receivables
2. Income from deferred
Murabahah margin PPAP
6. Share Receivables PPAP
7. Istishna Receivables Deferred
Murabahah Income Margin PPAP
8. Qardh Receivables PPAP
9. Financing
a. Rupiah

-14- Compilation of Indonesian Islamic Banking Regulations a.1. Related to Bank a.2. Not related to Bank PPAP b. Foreign Currency b.1. Related to Bank b.2. Not related to Bank PPAP
10. Inventory
11. Ijarah
a. Ijarah Asset b. Accumulated Depreciation/ Amortization Ijarah Asset
12. Other receivables PPAP
13. Equity Participation PPAP
14. Istishna Assets in completion
15. Istishna termin (instalment schedule)
16. Unearned Income
17. Advance Payment
18. Tax advance
19. Deferred Tax Asset
20. Fixed Asset and Inventory Accumulated
Depreciation of Fixed Asset and Inventory
21. Foreclosed Collateral
22. Other Assets
TOTAL ASSETS
No DESCRIPTION BANK CONSOLIDATED
Position on Position on Position on Position on Date of Report Previous Date of Report Previous Date Date Report Report

Compilation of Indonesian Islamic Banking Regulations -15- Attachment 1 Circular Letter of Bank Indonesia Number 7/56/DPbS dated December 9, 2005 Attachment 1 BALANCE SHEET Bank :
Date :
LIABILITES

Wadiah Saving Fund
a. Wadiah Demand Deposit b. Wadiah Saving
Other Current Liabilities
Liabilities with Bank Indonesia
a. FPJPS b. Others
Liabilities with Other Banks
Securities Issued
Financing/Loan Received
a. Rupiah
i. Related to Bank
ii. Not related to Bank
b. Foreign Currency
i. Related to Bank
ii. Not related to Bank
Estimated Loss from Commitment and
Contingencies
Accrued Expenses
Estimated Income Tax
Deferred Tax Liabilities
Other Liabilities
Subordinated Loan
a. Rupiah
i. Related to Bank
ii. Not related to Bank
b. Foreign Currency
i. Related to Bank
ii. Not related to Bank
Various Liabilities
Loan capital
Minority Interest/Right
No DESCRIPTION BANK CONSOLIDATED
Position on Position on Position on Position on Date of Report Previous Date of Report Previous Date Date Report Report

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16. Unrestricted Investment Fund
(Mudharabah Muthlaqah) a. Mudharabah Savings b. Mudharabah Deposit b1. Rupiah b2. Foreign Currency
17. Equity
a. Paid up Capital b. Agio (disagio)
c. Donated capital
d. Funds paid up as capital e. Translation Adjustment of financial report f. Net of Reevaluation Fixed Asset g. Balance of Profit (Loss) TOTAL LIABILITIES No DESCRIPTION BANK CONSOLIDATED Position on Position on Position on Position on Date of Report Previous Date of Report Previous Date Date Report Report

Compilation of Indonesian Islamic Banking Regulations -17- Attachment 1a Circular Letter of Bank Indonesia Number 7/56/DPbS dated December 9, 2005 Attachment 1a MONTHLY BALANCE SHEET Bank :
Date :
No DESCRIPTION BANK
Reporting date
ASSETS
1. Cash
2. Placement with BI
a. Wadiah Demand Deposit b. SWBI
3. Interbank placement
a. Rupiah PPAP b. Foreign Currency PPAP
4. Securities held
a. Rupiah
I. Held to maturity
II. Others PPAP
b. Foreign Currency
I. Held to maturity
II. Others PPAP
5. Murabahah Receivables
a. Rupiah a.1 Murabahah Receivables a. Rupiah a.1. Related to Bank
1. Murabahah Receivables
2. Income from deferred
Murabahah margin a.2. Not related to Bank
1. Murabahah Receivable
2. Income from deferred
Murabahah margin PPAP b. Foreign Currency b.1. Related to Bank
1. Murabahah Receivables
2. Income from deferred
Murabahah margin. b.2. Not related to Bank
1. Murabahah Receivables
2. Income from deferred
Murabahah margin PPAP
6. Share Receivables PPAP
7. Istishna Receivables Income from deferred
Murabahah margin PPAP
8. Qardh Receivables PPAP

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9. Financing
a. Rupiah a.1. Related to Bank a.2. Not related to Bank PPAP b. Foreign Currency b.1. Related to Bank b.2. Not related to Bank PPAP
10. Inventory
11. Ijarah
a. Ijarah Asset b. Accumulated Depreciation/Amortization Ijarah Asset
12. Other receivables PPAP
13. Equity Participation PPAP
14. Istishna Assets in completion
15. Istishna termin (instalment schedule)
16. Unearned Income
17. Advance Payment
18. Tax advance
19. Asset Deferred tax
20. Fixed Asset and Inventory
Accumulated Depreciation Fixed Asset and Inventory -/-
21. Foreclosed Collateral
22. Other Assets
TOTAL ASSETS
No DESCRIPTION BANK
Reporting date

Compilation of Indonesian Islamic Banking Regulations -19- ttachment 1a Circular Letter of Bank Indonesia Number 7/56/DPbS dated December 9, 2005 Attachment 1a BALANCE SHEET Bank :
Date :
(in million Rp)
No DESCRIPTION BANK CONSOLIDATED
Position on Position on Position on Position on Date of Report Previous Date of Report Previous Date Date Report Report LIABILIITES

Wadiah Saving Fund
a. Wadiah Current Account b. Wadiah Saving
Other Current Liabilities
Liabilities with Bank Indonesia
a. FPJPS b. Others
Liabilities with Other Banks
Securities Issued
Financing/Loan Received
a. Rupiah
i. Related to Bank
ii. Not related to Bank
b. Foreign Currency
i. Related to Bank
ii. Not related to Bank
Revenue Loss Estimation
Accrued Expenses
Estimated Income Tax
Deferred Tax Obligation
Other Liabilities
Subordinated Loan
a. Rupiah
i. Related to Bank
ii. Not related to Bank
b. Foreign Currency
i. Related to Bank
ii. Not related to Bank
Various Liabilities
Loan capital
Minority Interest
Unrestricted Investment Fund
(Mudharabah Muthiaqah) a. Mudharabah Savings

-20- Compilation of Indonesian Islamic Banking Regulations b. Mudharabah Deposit b1. Rupiah b2. Foreign Currency
17. Equity
a. Paid up Capital b. Aglo (disagio)
c. Donated capital
d. Funds paid up as capital e. Translation Adjustment of financial report f. Net of reevaluation fixed active g. Retained earnings (loss) TOTAL LIABILITIES No DESCRIPTION BANK CONSOLIDATED Position on Position on Position on Position on Date of Report Previous Date of Report Previous Date Date Report Report

Compilation of Indonesian Islamic Banking Regulations -21- Attachment 2 Circular Letter of Bank Indonesia Number 7/56/DPbS, December 9, 2005 Attachment 2 STATEMENT OF INCOME AND RETAINED EARNINGS1) Bank :
Date :
No ITEMS BANK CONSOLIDATION
Position on Position on Position on Position on Date of Report Previous Date of Report Previous Date Date Report Report
I. INCOME AND OPERATIONAL
EXPENSES
A. Income from Fund Distribution
1. From non-Bank Third Party
a. Mudharabah Margin Income b. Parallel Salam Net Income
c. Parallel Istishna Net Income
i. Istishna Income
ii. Istishna Basic Price
d. Ijarah Rental Income e. Mudharabah Profit Sharing Income f. Musyarakah Profit Sharing Income g. Income from Investment h. Others
2. From Bank Indonesia
a. SWBI Bonus b. Others
3. From Other Banks in Indonesia
a. Bonus from Other Islamic Banks b. Mudharabahh Profit Sharing Income
i. Musharabah Savings
ii. Mudharabah Deposit
iii. Mudharabah Interbank
Investment Certificate
iv. Others
B. Other Operational Income
1. Restricted Investment Service
(Mudharabah Muqayaddah)
2. Services
3. Income from Foreign Currency
4. PPAP Correction
5. Allowance for Administrative
Account Transaction Correction
6. Others

-22- Compilation of Indonesian Islamic Banking Regulations
II. Profit Sharing for Investor of
Unrestricted Investment Fund

Non-Bank Third Party
a. Mudharabah Saving b. Mudharabah Deposit
c. Others
Bank Indonesia
a. Islamic FPJP b. Others
Other Banks in and outside
Indonesia a. Mudharabah Saving b. Mudharabah deposit
c. Interbank Mudharabah
Investment Certificate d. Others
III. Operational Income After Profit
Sharing Distribution For Unrestricted
Investment Fund Investor (I-II)
IV. Expenses (Income) Estimation
Allowance for Earning Asset Losses
V. Estimated Expenses (Income) of
Commitment and Contingency
VI. Other Operational Expenses
A. Expenses on Wadiah Bonus
B. Administrative and General Expenses
C. Personnel Expenses
D. Expenses of Securities Devaluation
E. Expenses of Foreign Exchange
Transaction
F. Promotional Expenses
G.. Other Expenses
VII. Operational Profit (Loss) (III-(IV+V+VI)
NON-OPERATIONAL LOAD AND
INCOME
VIII. Non-Operational Income2)
IX. Non-Operational Expenses3)
X. Non-Operational Profit (Loss) (VIII-IX)
No DESCRIPTION BANK CONSOLIDATED
Position on Position on Position on Position on Date of Report Previous Date of Report Previous Date Date Report Report

Compilation of Indonesian Islamic Banking Regulations -23-
XI. Current Profit (Loss) (VII+X)
XII. Estimated Income Tax
XIII. Total Profit (Loss) 4)
XIV. Minority Interest
XV. Retained Earnings (Loss) at
the beginning of the year
XVI. Dividend
XVII. Others
XVIII. Retained Earnings (Loss) at the end of
the year
XIX. Net Profit Per Share *)
TOTAL LIABILITIES
No DESCRIPTION BANK CONSOLIDATED
Position on Position on Position on Position on Date of Report Previous Date of Report Previous Date Date Report Report

-24- Compilation of Indonesian Islamic Banking Regulations Attachment 2a Circular Letter of Bank Indonesia Number 7/56/DPbS Dated December 9, 2005 Attachment 2a STATEMENT OF INCOME AND MONTHLY PUBLISHED-RETAINED EARNINGS BANK :
PERIOD :
No ITEMS BANK
Position on Date of Report
I. INCOME AND OPERATIONAL EXPENSES
A. Income from Fund Distribution
1. From non-Bank Third Party
a. Mudharabah Margin Income b. Parallel SalamNet Income
c. Parallel Istishna Net Income
i. Istishna Income
ii. Istishna Basic Price
d. Rental Income Ijarah e. Mudharabah Profit Sharing Income f. Musyarakah Profit Sharing Income g. Income from Investment h. Others
2. From Bank Indonesia
a. SWBI Bonus b. Others
3. From Other Banks in Indonesia
a. Bonus from Other Islamic Banks b. Mudharabahh Profit Sharing Income
i. Musharabah Savings
ii. Mudharabah Deposit
iii. Mudharabah Inter-bank Investment Certificate
iv. Others
B. Other Operational Income
1. Restricted Investment Service (Mudharabah
Muqayaddah)
2. Services
3. Income from Foreign Currency
4. PPAP Correction
5. Allowance for Administrative Account Transaction
Correction
6. Others
II. Profit Sharing for Investor of Unrestricted Investment Fund
1. Non-Bank Third Party
a. Mudharabah Saving b. Mudharabah Deposit
c. Others
2. Bank Indonesia
a. Islamic FPJP b. Others

Compilation of Indonesian Islamic Banking Regulations -25-
3. Other Banks in and outside Indonesia
a. Mudharabah Saving b. Mudharabah deposit
c. Interbank Mudharabah Investment Certificate
d. Others
III. Operational Income After Profit Sharing Distribution
For Unrestricted Investment Fund Investor (I-II)
IV. Expenses (Income) Estimation Allowance for
Earning Asset Losses
V. Estimated Loss (Income) Expenses of Commitment
and Contingency
VI. Other Operational Expenses
A. Expenses of Wadiah Bonus
B. Administrative and General Expenses
C. Personnel Expenses
D. Expenses of Securities Devaluation
E. Expenses of Foreign Exchange Transaction
F. Promotional Expenses
G.. Other Expenses
VII. Operational Profit (Loss) (III-(IV+V+VI) NONOPERATIONAL EXPENSES AND INCOME
VIII. Non-Operational Income2)
IX. Non-Operational Expenses3)
X. Non-Operational Profit (Loss) (VIII-IX)
XI. Current Profit (Loss) (VII+X)
XII. Estimated Income Tax
XIII. Total Profit (Loss) 4)
Minority Interests
Beginning of Year Retained Earnings (Loss)
Dividend
Others
End of the Period
Retained Earnings (Loss)
Net Profit Per Share *)
No ITEMS BANK
Position on Date of Report

-26- Compilation of Indonesian Islamic Banking Regulations Attachment 3 Circular Letter of Bank Indonesia Number 7/56/DPbS Dated December 9, 2005 Attachment 3 COMMITMENT AND CONTINGENCY Bank :
Date :
(in million Rupiah)
No ITEMS BANK CONSOLIDATED
Position on Position on Position on Position on Date of Report Previous Date Date of Report Previous Date of Report of Report COMMITTMENT Commitment Receivables
1. Unused Financing Facilities Granted
2. Current Position of Spot Purchase
a. Related to Bank b. Not Related to Bank
3. Current Position of Forward Purchase
a. Related to Bank b. Not related to Bank
4. Others
Total of Commitment Receivables
Commitment Liabilities
1. Receivables of Qardh Facilities not yet
withdrawn
2. Financing Facility to Customers that
not yet withdrawn a. Mudharabah Financing b. Musyarakah Financing
3. Financing Facility to Other Islamic Bank
that not yet withdrawn
4. Current Irrevocable L/C
5. Current Position of Spot Sales
a. Related to Bank b. Not Related to Bank
6. Current Position of Forward Sales
a. Related to Bank b. Not Related to Bank
7. Others
Total of Commitment Liabilities
TOTAL OF NET COMMITMENT
CONTINGENCY

Compilation of Indonesian Islamic Banking Regulations -27- Contingency Receivables
1. Guarantee (Kafalah) Received
2. Receivable Income (loss)
a. Related to Bank b. Not Related to Bank
3. Others
Total of Contingency Receivables
Contingency Liabilities
1. Guarantee (Kafalah) Issued
2. Others
Total of Contingency Receivables
TOTAL OF NET CONTINGENCY
No DESCRIPTION BANK CONSOLIDATED
Position on Position on Position on Position on Date of Report Previous Date of Report Previous Date Date Report Report

-28- Compilation of Indonesian Islamic Banking Regulations Attachment 3a Circular Letter of Bank Indonesia Number 7/56/DPbS Dated December 9, 2005 Attachment 3a COMMITMENT AND CONTINGENCY MONTHLY STATEMENT Bank :
Date :
(in million Rupiah)
No. ITEMS BANK
POSITION DATE REPORT
COMMITMENT
Commitment Receivables
1. Unused Financing Facilities Granted
2. Current Position of Spot Purchase
a. Related to Bank b. Not Related to Bank
3 Current Position of Forward Purchase. a. Related to Bank b. Not related to Bank
4. Others
Total of Commitment Receivables
Commitment Liabilities
1. Receivables Qardh Facilities not yet withdrawn
2. Financing Facility to Customers that not yet withdrawn
a. Mudharabah Financing b. Musyarakah Financing
3. Financing Facility to Other Islamic Bank that not yet
withdrawn
4. Current Irrevocable L/C
5. Current Position of Spot Sales
a. Related to Bank b. Not Related to Bank
6. Current Position of Forward Sales
a. Related to Bank b. Not Related to Bank
7. Others
Total of Commitment Liabilities
TOTAL OF NET COMMITMENTCONTINGENCY

Compilation of Indonesian Islamic Banking Regulations -29- Contingency Receivables
1. Guarantee (Kafalah) Received
2. Receivable Income (loss)
a. Related to Bank b. Not Related to Bank
3. Others
Total of Contingency Receivables
Contingency Liabilities
1. Guarantee (Kafalah) Issued
2. Others
Total of Contingency Receivables
TOTAL OF NET CONTINGENCY
No DESCRIPTION BANK CONSOLIDATED
Position on Position on Position on Position on Date of Report Previous Date of Report Previous Date Date Report Report

-30- Compilation of Indonesian Islamic Banking Regulations

Compilation of Indonesian Islamic Banking Regulations -31-

-32- Compilation of Indonesian Islamic Banking Regulations

Compilation of Indonesian Islamic Banking Regulations -33- Attachment 4a Circular Letter of Bank Indonesia Number 7/56/DPbS Dated December 9, 2005 Attachment 4a EARNING ASSET QUALITY AND OTHER INFORMATION Bank :
Date :
No. ITEMS BANK
POSITION ON DATE OF REPORT
L DPK KL D M Amount

Placement in Other Banks
Placement in Bank Indonesia
Islamic Securities
Receivables
a. KUK b. Non-KUK
c. Property
I. Restructured
II. Not restructured
d. Non-Property
I. Restructured
II. Not restructured
Financing
a. KUK b. Non-KUK
c. Property
I. Restructured
II. Not restructured
d. Non-Property
I. Restructured
II. Not restructured
Involvement on Third Party
a. At non-Bank financial institution b. In order of Financing Restructuring (Others)
Ijarah
Other Receivables to Third Party
Commitment and Contingency to Third Party
TOTAL
PPAP that must be established
PPAP has been established
Percentage KUK in Total Financing

-34- Compilation of Indonesian Islamic Banking Regulations

Compilation of Indonesian Islamic Banking Regulations -35-

-36- Compilation of Indonesian Islamic Banking Regulations

Compilation of Indonesian Islamic Banking Regulations -37-

-38- Compilation of Indonesian Islamic Banking Regulations Attachment 5 Circular Letter of Bank Indonesia Number 7/56/DPbS Dated December 9, 2005 Attachment 5 CALCULATION OF MINIMUM CAPITAL ADEQUACY REQUIRED DESCRIPTION POSITION ON PREVIOUS YEAR REPORT DATE POSITION
I. CAPITAL COMPONENT
A. TIER 1 CAPITAL

Paid up capital
Disclosed Reserves
a. Agio (-/-) b. Disagio
c. Donated capital
d. General and Designated Reserves e. Previous earnings after taxes f. Previous Losses (-/-) g. Current Year’s earnings after taxes (50%) h. Current Year’s Losses (-/-)
i. Adjustment resulting from the conversion
of overseas branch office financial report :
1) Positive adjustment
2) Negative adjustment
j. Paid in Capital k. Decrease in Value of Portfolio Equity Investment Ready to be Sold
3. Goodwill (-/-)
B. SUPPLEMENTARY CAPITAL
(Max 100% of Tier 1 Capital)
1. Adjustment of Reevaluation of Fixed Asset
2. PPAP General Reserves (max. 1.25% of RWA)
3. Loan capital
4. Subordinated Investment (Max 50% of
Tier 1 Capital)
5. Increase in the Value of Portfolio Investment
Ready to be Sold (45%)
C. ADDITIONAL SUPPLEMENTARY CAPITAL
1. Tier 1 Capital Allocated for Market Risk

Compilation of Indonesian Islamic Banking Regulations -39- Attachment 5 Circular Letter of Bank Indonesia Number 7/56/DPbS Dated December 9, 2005 Attachment 5 DESCRIPTION POSITION ON PREVIOUS YEAR REPORT DATE POSITION
I. 2. Supplementary Capital not Allocated for Fund
Distribution Risk
3. Subordinated Investment for Market Risk
4. Total of Additional Capital (1 up to 3)
5. Total of Additional Capital meeting requirements
for market risk
II. TOTAL OF TIER 1 AND SUPPLEMENTARY
CAPITAL (A + B)
III. TOTAL OF TIER 1, SUPPLEMENTARY AND
ADDITIONAL CAPITAL
IV. INVESTMENT (-/-)
V. TOTAL CAPITAL FOR CREDIT RISK (II – IV)
VI. TOTAL CAPITAL FOR CREDIT AND MARKET
RISKS (III – IV)
VII. CREDIT RISK WEIGHTED ASSET
VIII. MARKET RISK WEIGHTED ASSET
IX. MARKET AND CREDIT RISH WEIGHTED ASSET
X. CAPITAL ADEQUACY RATIO FOR CREDIT RISK
(V:VIII)
XI. CAPITAL ADEQUACY RATIO FOR CREDIT AND
MARKET RISK (VI:IX)
XII. CAPITAL ADEQUACY RATIO REQUIRED

-40- Compilation of Indonesian Islamic Banking Regulations Attachment 5a Circular Letter of Bank Indonesia Number 7/56/DPbS Dated December 9, 2005 Attachment 5a CALCULATION OF MINIMUM CAPITAL ADEQUACY REQUIRED Bank :
Date :
DESCRIPTION POSITION ON
REPORT DATE
A. TIER 1 CAPITAL

Paid up capital
Disclosed Reserves
a. Agio (-/-) b. Disagio
c. Donated capital
d. General and Designated Reserves e. Previous earnings after taxes f. Previous Losses (-/-) g. Current Year’s earnings after taxes (50%) h. Current Year’s Losses (-/-)
i. Adjustment resulting from the conversion of overseas branch
office financial report :
1) Positive adjustment
2) Negative adjustment
j. Paid in Capital k. Decrease in Value of Portfolio Equity Investment Ready to be Sold
3. Goodwill (-/-)
B. SUPPLEMENTARY CAPITAL (Max 100% of Tier 1 Capital)
1. Adjustment of Reevaluation of Fixed Asset
2. PPAP General Reserves (max. 1.25% of RWA)
3. Loan capital
4. Subordinated Investment (Max 50% of Tier 1 Capital)
5. Increase in the Value of Portfolio Investment Available for
sale (45%)
C. ADDITIONAL SUPPLEMENTARY CAPITAL
1. Tier 1 Capital Allocated for Market Risk

Compilation of Indonesian Islamic Banking Regulations -41-
2. Supplementary Capital not Allocated for Fund Distribution Risk
3. Subordinated Investment for Market Risk
4. Total of Additional Capital (1 up to 3)
5. Total of Additional Capital meeting requirements for market risk
II. TOTAL OF TIER 1 AND SUPPLEMENTARY CAPITAL (A + B)
III. TOTAL OF TIER 1, SUPPLEMENTARY AND ADDITIONAL CAPITAL
IV. INVESTMENT (-/-)
V. TOTAL CAPITAL FOR CREDIT RISK (II – IV)
VI. TOTAL CAPITAL FOR CREDIT AND MARKET RISKS (III – IV)
VII. CREDIT RISK WEIGHTED ASSET
VIII. MARKET RISK WEIGHTED ASSET
IX. MARKET AND CREDIT RISH WEIGHTED ASSET
X. CAPITAL ADEQUACY RATIO FOR CREDIT RISK (V:VIII)
XI. CAPITAL ADEQUACY RATIO FOR CREDIT AND MARKET RISK
(VI:IX)
XII. CAPITAL ADEQUACY RATIO REQUIRED
DESCRIPTION POSITION ON
REPORT DATE

-42- Compilation of Indonesian Islamic Banking Regulations Attachment 6 Bank Indonesia Circular Letter Number 7/56/DPbS, December 9, 2005 Attachment 6
TABLE OF FINANCIAL RATIO CALCULATION
Bank :
NO. RATIO POSITION ON PREVIOUS YEAR
REPORT DATE POSITION
I. Capital
1. a. CAR (KPMM) by considering
credit/fund distribution risks b. CAR (KMPM) by considering credit/fund distribution and market risks
2. Fixed Asset to Equity
II. Earning Assets
1. Classified Earning Assets (NPA)
2. a. NPF Gross
b. NPF Net
3. Loss Allowance to Earning Asset
4. Loss Allowance Coverage
III. Asset Quality
1. ROA
2. ROE
3. NIM/NCOM (Net Core Operational Margin)
4. OER (Operational Efficiency Ratio) (BOPO)
IV. Liquidity
1. Quick Ratio = Current Asset/Current Liabilities
2. Liabilities Among Banks (SIMA) towards Third
Party Funds (DPK)
3. Core Depositor to DPK
V. Compliance
1. a. Percentage of LLL Violationsa
1. Related Partya
2. Not related Party
b. Percentage of exceeding LLL b1. Related Party b2. Not related Party
2. GWM Rupiah
3. PDN

Compilation of Indonesian Islamic Banking Regulations -43- Attachment 7 Circular Letter of Bank Indonesia Number 7/56/DPbS dated December 9, 2005 Attachment 7 GUIDELINE OF BALANCE SHEET PREPARATION NO. PUBLICATION ITEMS LBUS ITEMS LBUS CODE Note for Monthly Published Financial Statement ASSET 1 Cash Cash 100 2 Placement with BI Placement with BI 03) 120 a. Wadiah Demand Deposits a. Wadiah Demand Deposits 120 (10) b. Bank Indonesia Wadiah b. Bank Indonesia Wadiah 120 (20) Certificate Certificate
c. Others 120 (20)
3 Interbank placements Interbank placements 04) 130 a. RupiahPPAP -/- Classified based on types of currency:
b. Foreign CurrencyPPAP -/- Type of currency: rupiah and Kol II foreign currency codes in List D8JV= (036-950) of Codes of Currency Types Rp=360, Foreign (D8JV) Currency= Non Types: 360

Wadiah Saving
a. Demand Deposit 130 (11) b. Saving Deposit 130 (12)
c. Other 130 (19)
Unrestricted Investment Fund
a. Mudharabah Saving 130 (21) b. Mudharabah Deposit 130(25)
c. Other 130 (30)
Financing
a. Mudharabah 130 (64) b. Musyarakah 130 (65)
Receivables
a. Al-Qardh 130 (57) b. Other 130 (89)
Acceptance Receivables 130 (73)
Rupiah Total:
PPAP -/- 13) Entry from:
a. General Reserves Partly 205 (10) 205 (10) b. Special Reserves Partly 207 (10) 207 (10) Foreign Currency PPAP -/- 13) a. General Reserves Partly 205 (10) 205 (10) b. Special Reserves Partly 207 (10 207 (10)

-44- Compilation of Indonesian Islamic Banking Regulations
4. Securities Owneda. Securities Owned 05) 140
Rupiah Classified based on types of
I. Held to maturity currency:
II. Others
PPAP -/- b. Foreign Currency Type of currency: based on Kol II
I. Held to maturity List of D8JV= (036-950)
II. Others Codes of Currency Types Rp=360, Foreign
PPAP -/- (D8JV) Currency=Non360
Objective of ownership: Kol IV (1)
1. Held to maturity Kol IV (3), others
2. Others include also”
Types: available for sale”
1. Securities of Islamic
Financial Market a. Draft
1. Export Draft 140 (55)
2. SKBDN 140 (57)
3. Other 140 (59)
b. Other 140 (60)
2. Securities of Islamic Capital
Market a. Islamic Trust Fund
Certificate b. Bonds 140 (81)

In the framework of
Banking recapitalization 140 (82)
Other 140 (83)
c. Other 140 (89)
3. Other 140 (99)
Interbank placements 04)
1. Securities of Islamic
Financial Market a. Held to maturity
i. Inter-banks 130 (51)
Mudharabah
Investment Certificate
ii. Other 130 (53)
b. Others
i. Inter-banks
Mudharabah
Investment Certificate 130 (54)
ii. Other
2. Securities of Islamic 130 (57)
Capital Market a. Held to maturity
NO. PUBLICATION ITEMS LBUS ITEMS LBUS CODE Note for Monthly Published Financial Statement

Compilation of Indonesian Islamic Banking Regulations -45-
i. Subordinated Islamic
Bonds
ii. Other Islamic Bonds
iii. Others 130 (58)
b. Others 130 (59)
i. Subordinated Islamic
Bonds 130 (60)
ii. Other Islamic Bonds 130 (61)
iii. Others 130 (62)
OTHER ASSETS 17) 130 (63)
Allowance for restructuring of
Securities Owned -/- 230,KoLI (30)
Rupiah
PPAP -/- 13)
1. Securities Owned 13) Entry from:
a. General Reserves 205 (20) b. Special Reserves 207 (20)
2. Interbank placements –
Securities a. General Reserves 205 (10) b. Special Reserves 207 (10) Foreign Currency PPAP -/- 13)
1. Securities Owned 13) Entry from:
a. General Reserves 205 (20) b. Special Reserves 207 (20)
2. Interbank placements –
Securities a. General Reserves 205 (10) Combined with b. Special Reserves 207 (10) Placement (no.3) 5 Murabahah Receivables Classified based on relation a. Rupiah with Bank:
a.1. Related to Bank 1. Related to Bank 150, Kol.VII.2 (1)
1. Murabahah Receivables 2. Not Related to Bank 150, Kol.VII.2 (1)
2. Deferred Murabahah
Marginal Income -/-
PPAP ______________________ b. Foreign Currency Murahabah Receivables 06) 150 a.1. Related to Bank Deferred Murabahah Marginal 151
1. Murabahah Receivables Income -/-
2. Deferred Murahabah
Marginal Income -/- a.2. Not Related to Bank VARIOUS ASSETS 17)
1. Murabahah Receivables Allowance for restructuring of 230,Kol,I (31)
2. Deferred Murahabah Receivables -/-
Marginal Income -/- ______________________ _____________ NO. PUBLICATION ITEMS LBUS ITEMS LBUS CODE Note for Monthly Published Financial Statement

-46- Compilation of Indonesian Islamic Banking Regulations PPAP -/- Rupiah PPAP -/- 13) Entry from:
1. Not Restructured Receivables
a. General Reserves 205 (35) b. Special Reserves 207 (31)
2. Restructured Receivables
a. General Reserves b. Special Reserves
Foreign Currency
PPAP -/- 13) Entry from:
1. Not Restructured Receivables
a. General Reserves 205 (35) b. Special Reserves 207 (35)
2. Restructured Receivables
a. General Reserves 205 (31) b. Special Reserves 207 (31) 6 Salam Receivables Salam Receivables 07) PPAP -/- PPAP -/- 13) Entry from;
1. Not Restructured Receivables
a. General Reserves 205 (36) b. Special Reserves 207 (36)
2. Restructured Receivables
a. General Reserves 205 (32) b. Special Reserves 207 (32) 7 Istishna Receivables Istishna Receivables 08) 153 Deferred Ishtishna Marginal Deferred Ishtishna Marginal 154 Income -/- Income -/- PPAP -/- PPAP -/- 13) Entry from:
1. Not Restructured Receivables
a. General Reserves 205 (37) b. Special Reserves 207 (37)
2. Restructured Receivables
a. General Reserves 205 (33) b. Special Reserves 207 (33) 8 Qardh Receivables Qardh Receivables 09) 150 PPAP -/- PPAP -/- 13) Entry from:
1. Not Restructured Receivables
a. General Reserves 205 (38) b. Special Reserves 207 (38)
2. Restructured Receivables
a. General Reserves 205 (34) b. Special Reserves 207 (34)
3. Other
Transfer from foreclosed collateral
NO. PUBLICATION ITEMS LBUS ITEMS LBUS CODE Note for Monthly Published Financial Statement

Compilation of Indonesian Islamic Banking Regulations -47- 9 Financing: Financing 10) a. Rupiah Classified by types of currency Kol VIID8JV a.1. Related to Bank Type of currency: based on (036-950)Rp=360, a.2. Not Related to Bank List of Codes of Currency Foreign Currency= PPAP -/- Types (D8JV) Non 360 b. Foreign Currency b.1. Related to Bank b.2. Not Related to Bank PPAP -/- Relation with Bank:
1. Related to Bank Kol. IX.2 (1)
2. Not Related to Bank Kol. IX.2 (2)
Types of Financing:
a. Mudharabah Financing 160 b. Musyarakah Financing 161 Other financing is included in Mudharabah Financing VARIOUS ASSETS 17) Allowance for restructuring of Financing -/- 230,Kol.I (32) Rupiah PPAP -/- 13) Entry from:
1. Not Restructured Receivables
a. General Reserves 205 (56,57,59) b. Special Reserves 207 (56,57,59)
2. Restructured Receivables
a. General Reserves 205 (51,52,55) b. Special Reserves 207 (51,52,55) Foreign Currency PPAP -/- 13) Entry from:
1. Not Restructured Receivables
a. General Reserves 205 (56,57,59) b. Special Reserves 207 (56,57,59)
2. Restructured Receivables
a. General Reserves 205 (51,52,55) b. Special Reserves 207 (51,52,55) 10 Inventory Inventory 170 11 Ijarah Ijarah 44) a. Ijarah Assets Ijarah Assets:
b. Accumulation of 1. Building/Office 180, Kol.I (10) Depreciation/Amortization of 2. Warehouse 180, Kol.I (15) Ijarah Assets 3. Ruko/Rukan 180, Kol.I (20) PPAP -/- 4. House/Apartment 180, Kol.I (25)
5. Hotel 180, Kol.I (30)
6. Land 180, Kol.I (35)
7. Vehicles 180, Kol.I (40)
NO. PUBLICATION ITEMS LBUS ITEMS LBUS CODE Note for Monthly Published Financial Statement

-48- Compilation of Indonesian Islamic Banking Regulations
8. Machine 180, Kol.I (45)
9. Office Equipment 180, Kol.I (50)
10. Ship 180, Kol.I (55)
11. Airplane 180, Kol.I (60)
12. Heavy Equipment 180, Kol.I (65)
13. Others 180, Kol.I (99)
Accumulation of
Depreciation/Amortization 185, Kol.IV
PPAP -/- 13)
Ijarah a. General Reserves 205 (61) b. Special Reserves 207 (61) 12 Other Receivables Other Receivables 11) Types:
1. Contributed Fund
a. For financing of trade 190, Kol.II. (11) transaction up to 15 days b. Other 190, Kol.II. (19)
2. Acceptance Receivables 190, Kol.II. (20)
3. Receivables to buyers 190, Kol.II. (30)
4. Receivables to sellers 190, Kol.II. (40)
5. Receivables to mudharib 190, Kol.II. (50)
6. Other 190, Kol.II. (90)
PPAP -/- 13) Entry from:
Ijarah a. General Reserves 205 (45) b. Special Reserves 207 (45) 13 Investment Investment 012) Type of Company:
1. Non Banking Institution 200, Kol.II (10)
2. Other 200, Kol.II (90)
Objective:
1. Establishment/ownership 200, Kol.V (1)
of subsidiary
2. Restructuring of 200, Kol.V (2)
receivables/financing
INTERBANK PLACEMENTS 04)
Investment 130 (90)
VARIOUS ASSETS 17)
Allowance for restructured investment -/- 230, Kol.I (33) PPAP -/- 13)
1. Interbank placements - Entry from:
investment a. General Reserves 205 (10) b. Special Reserves 207 (10) NO. PUBLICATION ITEMS LBUS ITEMS LBUS CODE Note for Monthly Published Financial Statement

Compilation of Indonesian Islamic Banking Regulations -49-
2. Investment
a. General Reserves 205 (40) Combined with b. Special Reserves 207 (40) Placement (No.3) 14 Istishna Asset in completion Istishna Asset in completion
14) Objective:
a. For Istishna Parallel 230, Kol.II (1) b. Other 230, Kol.II (2) 15 Istishna Deadline Istishna Deadline 14) -/- 211, Kol.IX 16 Accrued Revenues VARIOUS ASSETS 17) Accrued Asset a. Accrued Ijarah Revenues 230, Kol.I (36) b. Other 230, Kol.I (39) 17 Prepaid Expenses VARIOUS ASSETS 17) Accrued Asset a. Accrued Ijarah Revenues 230, Kol.I (50) b. Other 230, Kol.I (50) 18 Tax Advances Offsetting of debit of tax advances and Estimates of income tax VARIOUS ASSETS 17) Tax Advances 230, Kol.I (40) VARIOUS LIABILITIES 29) Estimates of income tax 400 (30) 19 Deferred Tax Asset VARIOUS ASSETS 17) Deferred Tax Asset 230, Kol.I (70) 20 Fixed Asset and Inventory Fixed Asset and Inventory Accumulation of fixed asset and a. Fixed Asset (Building, Land) 213 + 215 inventory depreciation and Inventory b. Accumulation of fixed asset 214 + 216 (Building) and inventory depreciation -/- 21 Foreclosed Collateral VARIOUS ASSETS 17) ` Foreclosed Collateral 230, Kol.I (45) 22 Other Assets VARIOUS ASSETS 17)

Gold and Gold Currency 230, Kol.I (05)
Commemorative Coins
a. Nominal Value 230, Kol.I (10) b. Adjustment on nominal 230, Kol.I (15) value
Collection Claim 230, Kol.I (25)
Allowance for restructuring

Others -/- 230, Kol.I (34)

Deferred expenses
Contribute for government 230, Kol.I (55)
program
NO. PUBLICATION ITEMS LBUS ITEMS LBUS CODE Note for Monthly Published Financial Statement

-50- Compilation of Indonesian Islamic Banking Regulations NO. PUBLICATION ITEMS LBUS ITEMS LBUS CODE Note for Monthly Published Financial Statement
7. Goodwill 230, Kol.I (65)
8. Others 230, Kol.I (75)
OTHER RECEIVABLES 11)
Other 230, Kol.I (99)
INTERBANK PLACEMENTS 04)

Purchased/Foreclosed 190, Kol.II (90)
Traveller’s cheque
Guarantee Deposit for trade 130, (77)
transaction
Fund for Liabilities Settlement 130, (45)
Other 130, (80)
Offsetting of debit of inter office assets and inter office liabilities Inter office Assets 130, (99) a. Conducting operation in Indonesia 15) 223 b. Conducting operation outside Indonesia 16) Interoffice Liabilities 224 a. Conducting operation in Indonesia 15) 393 b. Conducting operation outside Indonesia 16) 394

Compilation of Indonesian Islamic Banking Regulations -51- Attachment 7 Circular Letter of Bank Indonesia Number 7/56/DPbS dated December 9, 2005 Attachment 7 GUIDELINE OF BALANCE SHEET PREPARATION NO. PUBLICATION ITEMS LBUS ITEMS LBUS CODE Note for Monthly Published Financial Statement LIABILITIES 1 Wadiah Saving Fund Wadiah Saving Fund 18) a. Wadiah Demand Deposits b. Wadiah Saving Types:
a. Wadiah Demand Deposits 301,Kol.III(10) b. Wadiah Saving 302,Kol.III(20)
c. Others 309,Kol.III(99)
Nature:
1. Can be withdrawn anytime (301,302,309)Kol.II(1)
2. In Custodian (301,302,309)Kol.II(2)
3. Blocked
a. Due to Escrow Account (301,302,309)Kol.II(4) b. Due to guarantee payment (301,302,309)Kol.II(5)
c. Others (301,302,309)Kol.II(6)
Others are included in Wadiah saving
2 Other Current Liabilities Other Current Liabilities 24)
1. Liabilities to Government 365 (10)
that has not been transferred
2. Profit Share in Maturity 365 (20)
3. Transfer 365 (30)
4. Others 365 (99)
3 Liabilities to Bank Indonesia Liabilities to Bank Indonesia 20) a. FPJPS 1. Islamic Short Term Funding 340 (10) b. Others Facility (FPJPS)
2. Financing Received (KLBI for 340 (40)
KUK)
3. Others 340 (99)
Others = Other
Financing Received
4 Liabilities to Other Banks Liabilities to Other Banks 21)
1. Saving
a. Wadiah Demand Deposit 350 (10) b. Wadiah Saving Deposit 350 (20)
c. Other 350 (29)
2. Unrestricted Investment Fund
a. Mudharabah Saving 350 (30) b. Mudharabah Deposit 350 (35)
c. Other 350 (39)

-52- Compilation of Indonesian Islamic Banking Regulations
3. Deposit in Mudharabah 350 (50)
4. Financing/Loan received 130 (19)
a. Mudharabah 350 (51) b. Musyarakah 350 (52)
c. Qardh 350 (53)
b. Other 350 (89)
5. Acceptance Receivables 350 (95)
5 Securities Issued Securities Issued 22)
Types:
1. Securities of Islamic Money 355 (51)
Market
2. Securities of Islamic Capital
Market a. Subordinated Islamic Bonds 355 (71) b. Other Islamic Bonds 355 (72)
c. Others 355 (79)
3. Traveller’s Cheque sold 355 (81)
4. Others 355 (99)
LIABILITIES TO OTHER
BANK 21)
1. Securities of Islamic Money
Market a. Certificate of Inter-Bank 350 (51) Mudharabah Investment b. Others 350 (59)
2. Securities of Islamic Capital
Market a. Subordinated Islamic Bonds 350 (61) b. Other Islamic Bonds 350 (62)
c. Others 350 (69)
6 Financing/Loan Received Financing/Loan Received 23) a. Rupiah Types:
I. Related to Bank 1. Mudharabah 360 (10)
II. Not Related to Bank 2. Musyarakah 360 (20)
3. Qardh 360 (30)
b. Foreign Currency 4. Other 360 (99)
I. Related to Bank
II. Not Related to Bank Classified by types of currency
Type of currency: based on List Kol.III of Codes of Currency Types D8JV (036-959) (D8JV) Rp=360, Foreign Currency = Non 360 Relation with Bank:
1. Related to Bank Kol.V.2a (1)
2. Not Related to Bank Kol.V.2a (2)
NO. PUBLICATION ITEMS LBUS ITEMS LBUS CODE Note for Monthly Published Financial Statement

Compilation of Indonesian Islamic Banking Regulations -53- 7 Estimation of Commitment and VARIOUS LIABILITIES 29) Contingency Loss Allowance of Write Off for Administrative Account Transaction
I. General Reserves 400 (80)
II. Special Reserves 400 (81)
8. Profit Share Expenses to be paid VARIOUS LIABILITIES 29)
Profit Share Expenses to be paid 400 (20)
9. Estimated Income Tax Offsetting of credit of Estimated
Income Tax and Tax advance
VARIOUS LIABILITIES 29)
Estimated Income Tax 400 (30)
VARIOUS ASSETS 17) -/-
Tax Advance 230,Kol.I (40)
10. Deferred Tax Liabilities VARIOUS LIABILITIES 29)
Deferred Tax Liabilities 400 (85)
11 Other Liabilities Other Liabilities 24)
1. Advance of Murabahah from 365 (40)
buyer
2. Advance of Istishna from buyer 365 (45)
3. Acceptance Receivables 365 (50)
4. Salam Loan 365 (60)
5. Istishna Loan to Producer 365 (70)
6. Deposit in Mudharabah
Muqayyadah Financing 365 (80)
LIABILITIES TO OTHER
BANKS 21)
1. Guarantee Deposit 350 (46)
2. Others 350 (99)
GUARANTEE DEPOSIT 26)
Objective:
1. In the framework of Foreign 370, Kol.I (1)
Trade
2. In the framework of 370, Kol.I (5)
Domestic Trade
3. Others 370, Kol.I (9)
VARIOUS LIABILITIES 29)
1. Unpaid Dividend 400 (25)
2. Deferred Revenue (not in the 400 (51)
framework of Restructuring)
I. Istishna Revenue 400 (59)
II. Others3. Others 400 (99)
NO. PUBLICATION ITEMS LBUS ITEMS LBUS CODE Note for Monthly Published Financial Statement

-54- Compilation of Indonesian Islamic Banking Regulations Outcome of credit offsetting Inter-Office Asset and InterOffice Liabilities
1. Conducting operational
activities in Indonesia 27) 393
2. Conducting operational
activities outside Indonesia 28) 394
Inter-Office Asset -/-
1. Conducting operational
activities in Indonesia 15) 223
2. Conducting operational
activities outside Indonesia 16) 224
12 Subordinated Loan Classified by types of currency a. Rupiah Type of currency: based on List Kol.III
I. Related to Bank of Codes of Currency Types D8JV (036-959)
II. Not Related to Bank (D8JV) Rp=360, Foreign
b. Foreign Currency Currency = Non 360
I. Related to Bank
II. Not Related to Bank
Subordinated Loan 25) a. Related to Bank 368,Kol.II2a(1) b. Not Related to Bank 368,Kol.II2b(2) LIABILITIES TO BANK INDONESIA 20) Subordinated Loan 340 (30) LIABILITIES TO OTHER BANKS 21) Subordinated Loan 350 (72) a. Related to Bank Kol.III.1 (1) b. Not Related to Bank Kol.III.1 (2) 13 Various Liabilities Various Liabilities 29) Deferred Revenue (in the framework of Restructuring)
I. Istishna Revenue 400 (41)
II. Others 400 (49)
14 Loan capital Loan capital 30) 410
15 Minority Interest (filled out for consolidated column) NO. PUBLICATION ITEMS LBUS ITEMS LBUS CODE Note for Monthly Published Financial Statement

Compilation of Indonesian Islamic Banking Regulations -55- 16 Unrestricted Investment Fund Unrestricted Investment Fund 19) (Mudharabah, Muthlaqah) Classified by types of currency a. Mudharabah Saving Type of currency: based on List Kol.III b. Mudharabah Deposit of Codes of Currency Types D8JV (036-959) b.1 Rupiah (D8JV) Rp=360, Foreign Types: Currency = Non 360 b.2 Foreign Currency 1. Mudharabah Saving 321 (21)
2. Mudharabah Deposit 322 (22)
3. Others 329 (29)
Others included in
Mudharabah saving
17 Equity: Paid up capital 31) a. Paid up capital a. Tier 1 Capital 421 b. Agio (Disagio) b. Modal yang belum disetor 422
c. Donated capital Estimation of Additional Paid up
d. Paid in capital Capital e. Adjustment resulting from a. Agio 431 conversion of financial report b. Disagio 432 f. Increment of asset reevaluation c. Donated capital 433 g. retained earnings (loss) d. Paid in Capital 434 e. Adjustment from conversion
I. Positive Adjustment 436
II. Negative Adjustment 437
Increment of Asset Reevaluation 445
Retained earnings (loss)
Reserves a. General Reserves 451 b. Special Reserves 452 Profit/Loss a. Previous Years
I. Profit 461
II. Loss -/- 462
b. Current Year
I. Profit 465
II. Loss 466
NO. PUBLICATION ITEMS LBUS ITEMS LBUS CODE Note for Monthly Published Financial Statement

-56- Compilation of Indonesian Islamic Banking Regulations Attachment 8 Circular Letter of Bank Indonesia Number 7/56/DPbS dated December 9, 2005 Attachment 8 GUIDELINE IN PREPARING INCOME STATEMENT AND CHANGE OF RETAINED EARNING1) NO. L/K PUBLICATION LBUS LBU ACCOUNT CODE
I. INCOME AND OPERATIONAL OPERATIONAL INCOME
EXPENSES
A. Income from Fund Distribution A. Income from Fund Distribution
1. From Third Party Non-Bank A1. Population
a. Murahabah Margin Income 1. From Third Party Non-Bank b. Net Income of Parallel Salam a. Murahabah Margin Income
c. Net Income of Parallel Ishtishna b. Net Income of Parallel Salam
i. Ishtishna Income c. Net Income of Parallel Ishtishna
ii. Ishtishna Basic Price -/- i. Ishtishna Income
d. Ijarah Lease Income ii. Ishtishna Basic Price -/- e. Mudharabah Profit Share Income d. Ijarah Lease Income f. Musyarakah Profit Share Income e. Mudharabah Profit Share Income g. Income from Investment f. Musyarakah Profit Share Income h. Others g. Income from Investment h. Others
2. From Bank Indonesia 2. From Bank Indonesia
a. SWBI Bonus a. SWBI Bonus b. Others b. Others
3. From Other Banks in Indonesia 3. From Other Banks in Indonesia
a. Bonus from Other Sharia Banks a. Bonus from Other Sharia Banks b. Mudharabah Profit Share Income b. Mudharabah Profit Share Income
i. Mudharabah Savings i. Mudharabah Savings
ii. Mudharabah Deposit ii. Mudharabah Deposit
iii. Investment Certificate iii. Investment Certificate Among
Among Mudharabah Mudharabah
iv. Othersc. Others iv. Others
c. Others A2. Non Resident
1. From Third Party Non-Bank
a. Murahabah Margin Income b. Net Income of Parallel Salam
c. Net Income of Parallel Ishtishna
i. Ishtishna Income
ii. Ishtishna Basic Price -/-
d. Ijarah Lease Income e. Mudharabah Profit Share Income f. Musyarakah Profit Share Income g. Income from Investment h. Others

Compilation of Indonesian Islamic Banking Regulations -57-
2. From Other Banks in Indonesia
a. Bonus from Other Sharia Banks b. Mudharabah Profit Share Income
i. Mudharabah Savings
ii. Mudharabah Deposit
iii. Investment Certificate Among
Mudharabah
iv. Others
c. Others
B. Other Operational Income B. Other Operational Income
1. Restricted Investment Service 1. Restricted Investment Service (Mudharabah
(Mudharabah Muqayaddah) Muqayaddah)
2. Services 2. Services
2.1. Transfer
2.2. Bank Guarantee
2.3. Collection
2.4. L/C Publication
2.5 Others
3. Income from Foreign Currency 3. Income from Foreign Currency
4. PPAP Correction 4. PPAP Correction
5. Allowance for Administrative 5. Allowance for Administrative Account
Account Transaction Correction Transaction Correction
6. Others 6. Others
II Profit Share for Investors of Profit Share for Investors of Unrestricted Unrestricted Investment Fund -/- Investment Fund -/- A. Resident
1. Non-Bank Third Party (non-Bank) 1. Non-Bank Third Party (non-Bank)
a. Mudharabah Saving a. Mudharabah Saving b. Mudharabah Deposit b. Mudharabah Deposit
c. Others c. Others
2. Bank Indonesia 2. Bank Indonesia
a. FPJP Sharia a. FPJP Sharia b. Others b. Others
3. Other Banks in Indonesia and 3. Other Banks in Indonesia and
Overseas (Bank) Overseas (Bank) a. Mudharabah Saving a. Mudharabah Saving b. Mudharabah Deposit b. Mudharabah Deposit
c. Mudharabah Inter-Bank Investment c. Mudharabah Inter-Bank Investment Certificate
Certificate d. Others d. Others
B. Non Resident1. Non-Bank Third Party (non-Bank) a. Mudharabah Saving b. Mudharabah Deposit
c. Others
2. Other Banks in Indonesia and Overseas (Bank)
a. Mudharabah Saving b. Mudharabah Deposit
c. Mudharabah Inter-Bank Invest ment Certificate
d. Others
NO. L/K PUBLICATION LBUS LBU
ACCOUNT CODE

-58- Compilation of Indonesian Islamic Banking Regulations
III. Operational Revenue After Profit Share Operational Revenue After Profit Share Distribution
Distribution for Investor of Unrestricted for Investor of Unrestricted Investment Fund (I–II) Investment Fund (I – II) a. Surplus b. Deficit IV Expenses (Revenue) of Allowance for Operational Expenses Earning Asset Losses Depreciation/Allowance/Amortization/Write off
1. Amortization Depreciation of Ijarah Asset
2. Securities held
3. Fund Allocation Among Banks
4. Receivables
4.1.Mudharabah Receivables
4.2.Salam and Ihtishna Receivables
4.3.Qardh Receivables
5. Other Payables
6. Financing
6.1.Mudharabah Financing
6.2.Musyarakah Financing
6.3.Others
7. Investment
8. Others
V Expenses (Revenue) of Estimated Loss Operational Expenses of Commitment and Contingency Depreciation/Allowance/Amortization/Write Off Administrative Account Transaction VI Other operational expenses Operational Expenses A. Wadiah Bonus Expenses Wadiah Bonus Expenses
1. Resident
1.1. Bank Indonesia
1.2. Other Bank in Indonesia
1.3 Third Party non-bank
2. Non-Resident
2.1. Other Overseas Banks
2.2. Third Party Non-Bank
B. Administrative and General Expenses Operational Expenses A. Insurance Premium B. Research and Development
C. Lease
D. Taxes (excluded income taxes)
E. Maintenance and Correction of Fixed Asset and Inventory F. Depreciation/Allowance/Amortization/Write Off
1. Depreciation of Fixed Assets and Inventory
2. Deferred Expenses
C. Personnel Expenses Operational Expenses
A. Labor
1. Salary and wage
2. Fee for Commissioner/Islamic Rural Bank
Board of Supervision/Board of Director
3. Others
NO. L/K PUBLICATION LBUS LBU
ACCOUNT CODE

Compilation of Indonesian Islamic Banking Regulations -59- B. Education and Training D. Expenses of Securities Depreciation Operational Expenses Depreciation of Securities E. Expenses of Foreign Exchange Operational Expenses Transaction Expenses for Foreign Exchange Transaction F. Promotion Expenses Operational Expenses Promotion G.. Other Expenses Operational Expenses A. Premium in the framework of Guaranteeing Third Party Fund B. Others
C. Maintenance Cost of Ijarah Assets
Non Operational Expenses
Loss of Restructured Restricted Investment Fund Distribution VII Operational Revenue (Expenses) Operational Revenue (Expenses) (III – (IV+ V+ VI) (III – (IV+ V+ VI) VIII NON OPERATIONAL REVENUE AND EXPENSES Non-Operational Revenue IX Non Operational Revenue 2) A. Profit due to Fixed Asset and Inventory Non Operational Expenses 3) B. Profit of Release Ijarah Assets
C. Offsetting of Credit of Inter-Office Fee
1. KP/KC in Indonesia (413)
2. KP/KC Abroad (414)
D. Currency Margin
E. Others 2)
1. Others
2. Deferred Income Tax
Non-Operational Expenses
A. Loss due to Sales/Loss Fixed Asset and
Inventory
B. Loss of Release Ijarah Asset
C. Fines/Sanctions
D. Currency Margin
E. Offsetting of Debit of Inter-office fee
1. KP/KC in Indonesia (426)
2. KP/KC Abroad (414)
F. Others 3)
X Non Operational Revenue (Expenses) Non Operational Revenue (Expenses) (VIII – IX) (VIII – IX) XI Current Year Operational Revenue Current Year Operational Revenue (Expenses) (Expenses) (VII – X) (VII – X) XII Estimated Income Tax Estimated Income Tax

Estimated Income Tax
Deferred Tax Expenses
XIII Total Profit (Loss) 4) Total Profit (Loss) 4) NO. L/K PUBLICATION LBUS LBU ACCOUNT CODE

-60- Compilation of Indonesian Islamic Banking Regulations XIV Minority Interest XV Retained Earning (Loss) at the beginning of the year XVI Dividend XVII Others XVIII Retained Earning (Loss) at the end of the year XIX Net Profit per share *)
1) This table is completed accumulatively since the beginning of reporting year up to the last date of
reporting year.
1) Sub account of “Others” in Non Operational Revenue should be detailed in Form 42 (Details on Other
Non Operational Revenue if the amount exceeds 25% of code 410.
2) Sub account of “Others” in Non Operational Expenses should be detailed in Form 43 (Details on Other
Non Operational Expenses if the amount exceeds 25% of code 420.
3) These figures should be the same as account 17.b (Current Year Profit/Loss), Liabilities – Balance Sheet.
*) Especially for go public bank
NO. L/K PUBLICATION LBUS LBU
ACCOUNT CODE

Compilation of Indonesian Islamic Banking Regulations -61- Attachment 9 Circular Letter of Bank Indonesia Number 7/56/DPbS dated December 9, 2005 Attachment 9 GUIDELINE IN PREPARING COMMITMENT AND CONTINGENCY REPORT Bank :
Date :
NO. Financial Statement LBUS LBU CODE
COMMITMENT COMMITMENT
Commitment Receivables Commitment Receivables
1. Not received and unused Financing Facility Financing Facility not yet withdrawn
a. Bank Indonesia 500 b. Domestic Bank 505
c. Overseas Bank 510
d. Others 514
2. Current Position of Spot Purchase Current Position of Spot Purchase
a. Related to Bank a. Related to Bank 515 b. Unrelated to Bank b. Unrelated to Bank 520
3. Current Position of Forward Purchase Current Position of Forward Purchase
a. Related to Bank a. Related to Bank 521 b. Unrelated to Bank b. Unrelated to Bank 524
4. Others Others (Commitment receivable other
than mentioned above) a. Related to Bank 525 b. Unrelated to Bank 529 Total Commitment Receivables Commitment Liabilities Commitment Liabilities
1. Qardh Receivables Facility that has not been Qardh Receivables Facility that has
withdrawn not been withdrawn 9) a. In order to cover Hajj Expenses (ONH) 531 b. In order to cover trade transaction

15 days 532
c. Others 535
2. Financing Facility to Customers that not yet Financing Facility to Customers that
withdrawn not yet withdrawn 10) a. Mudharabah Financing a. Mudharabah Financing 536 b. Musyarakah Financing b. Musyarakah Financing 537
c. Other Financing 539
Others are classified under
Mudharabah

-62- Compilation of Indonesian Islamic Banking Regulations
3. Financing Facility to Other Islamic Bank that not Financing Facility to Other Islamic Bank
yet withdrawn that not yet withdrawn 540
4. Current Irrevocable L/C Current Irrevocable L/C 34)
a. Foreign L/C 561 b. Domestic L/C 562
5. Current Position of Spot Purchase Current Position of Spot Purchase
a. Related to Bank a. Related to Bank 571 b. Unrelated to Bank b. Unrelated to Bank 575
6. Current Position of Forward Purchase Current Position of Forward Purchase
a. Related to Bank a. Related to Bank 576 b. Unrelated to Bank b. Unrelated to Bank 579
7. Others Others (Commitment receivable other
than mentioned above) a. Related to Bank 580 b. Unrelated to Bank 585 Total Commitment Liabilities Total Commitment Liabilities TOTAL NET COMMITMENT TOTAL NET COMMITMENT CONTINGENCY CONTINGENCY Contingency Receivables Contingency Receivables
1. Guarantee (Kafalah) to be Received Guarantee (Kafalah) to be Received 591
2. Accrued Income (loss) Accrued Income (loss)
a. Related to Bank a. Related to Bank
i. Income of Ijarah Lease 592
ii. Others 594
b. Not Related to Bank b. Not Related to Bank
i. Income of Ijarah Lease 595
ii. Others 597
3. Others Others 598
Total Contingency Receivables Total Contingency Receivables Contingency Liabilities Contingency Liabilities
1. Guarantee (Kafalah) given Guarantee (Kafalah) given 599
2. Others Others 609
Total Contingency Liabilities Total Contingency Liabilities TOTAL NET CONTINGENCY TOTAL NET CONTINGENCY NO. Financial Statement LBUS LBU CODE

Compilation of Indonesian Islamic Banking Regulations -63- GUIDE TO CALCULATION OF MINIMUM CAPITAL ADEQUACY REQUIREMENT
1. Calculation of Minimum Capital Adequacy Requirement is prepared referring to the provisions regarding
Minimum Capital Adequacy Requirement.
2. The calculation of capital component must take into account the following issues:
a. Profit calculation must not include profit pursuant to the application of Statements on Financing Accounting Standard (PSAK) 46 concerning Tax Revenue Accountancy, such as in the calculation of current year’s profit should be excluded from the impact of deferred tax. b. The component of paid up capital must exclude subscribed capital originating from receivables to Shareholders as stipulated in the Statements on Financing Accounting Standard (PSAK) 21 concerning Equity.
c. Funds paid up as capital is defined as a fund which has been paid up in full to add the capital but
has not been supported by complete requirements to be eligible for a paid up capital, such as implementation of shareholder general meeting or legalization of statutes by authorized institution. In order to be eligible for a Funds paid up as capital the fund must be placed in a special account (escrow account) and may not be withdrawn by shareholder. Any withdrawal of fund from the escrow account must be under Bank Indonesia approval. In the event that Funds paid up as capital originates from prospective Bank owner, and according to Bank Indonesia the prospective Bank or fund owner fails to meet requirements as a share- or capital holder, the fund may not be able to be considered as a component of capital, and may not be able to be withdrawn by the prospective owner. d. Reevaluated Fixed Asset Reserves cannot be capitalized to paid up capital and or distributed as bonus share and or dividend. e. Allowance for Earning Asset Losses by Bank is an expenses component on current year’s profit. f. Component of retained earnings and current year’s earnings is the total after estimated tax calculation, unless Bank is allowed to compensate loss in accordance with the applicable taxation provisions. g. Subordinated Investment in Sharia bank monthly statement is known subordinated loan. Long term subordinated investment fulfilling of Bank Indonesia’s acknowledged is subject to the following criteria:
1. Based on the mudharabah or musyarakah principle;
2. Written agreement exists between the bank and the investor;
3. Having prior approval from Bank Indonesia prevailing that the Bank, when applying for
approval, must submit the program for repayment of the subordinated investment;
4. Not guaranteed by the Bank concerned and is paid up in full;
5. Minimum tenor of 5 (five) years;

-64- Compilation of Indonesian Islamic Banking Regulations
6. Repayment prior to maturity must have prior approval from Bank Indonesia, and Bank capital
after this repayment shall notwithstanding remain sound; and
7. In the event of liquidation, right of claim shall have last priority after all existing borrowings
(same status as capital).
Restructured subordinated investment is calculated based on the normal value after restructuring. The impact of restructuring will be recognized in accordance with the applicable finance and accountancy standard. h. Any increase in value of equity participation in the portfolio available for sale shall be the difference between market value and the gaining value due to Bank’s equity participation to company which its shares registered in Capital Market.
3. Calculation of Risk Weighted Asset and Capital shall refer to the Guideline in Attachment 10a and
Attachment 10b.
4. Additional Supplementary Capital in the calculation of Minimum Capital Adequacy Requirement is
short term subordinated investment fulfilling the criteria of Bank Indonesia.

Circular Letter No. 7/56/DPbS - Annual Report, Quarterly and Monthly Published Financial Statements as well as Specific Bank Statement submitted to Bank Indonesia

Lineage: Superseded

Timeline

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