Circular Letter of the Financial Services Authority Number 18/SEOJK.03/2019 Concerning Monthly Reports of Sharia People's Financing Banks — OJK — ID

To:
The Board of Directors of Sharia People's Financing Banks at your place.

COPY

CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY NUMBER 18 /SEOJK.03/2019

CONCERNING
MONTHLY REPORTS OF SHARIA PEOPLE'S FINANCING BANKS

In connection with the establishment of the Financial Services Authority Regulation Number 13/POJK.03/2019 concerning Reporting by Rural Credit Banks and Sharia People's Financing Banks through the Financial Services Authority Reporting System, hereinafter referred to as the POJK on BPR and BPRS Reporting, it is necessary to regulate the implementation of Monthly Reports of Sharia People's Financing Banks in the Financial Services Authority Circular Letter as follows:

I. GENERAL PROVISIONS

In the context of supervision of Sharia People's Financing Banks (BPRS), in accordance with Article 2 paragraph (2) of the POJK on BPR and BPRS Reporting, BPRS are required to prepare and submit Monthly BPRS Reports through the Financial Services Authority Reporting System completely, accurately, currently, wholly, comparably, and on time.
Submission of Monthly BPRS Reports as referred to in item 1 is conducted through the Financial Services Authority Reporting System, which includes combined data and information from all offices and each individual BPRS office.
In accordance with Article 8 paragraph (2) of the POJK on BPR and BPRS Reporting, Monthly BPRS Reports contain data and information covering:
a. basic data; b. financial position reports;
c. administrative accounts;
d. profit and loss; e. detailed lists of certain items in the financial position report; f. weekly cash ratio reports; g. information related to violations or exceeding the maximum limit of fund disbursement; h. quarterly financial ratios;
i. detailed lists of financing restructuring;
j. detailed lists of sources and disbursement of zakat and waqf funds; k. detailed lists of sources and use of charity funds; and
l. detailed lists of profit-sharing distribution.
Quarterly financial ratio reports as referred to in item 3 letter h and detailed lists of profit-sharing distribution as referred to in item 3 letter l are submitted in Monthly BPRS Reports for report positions in March, June, September, and December.
Detailed lists of sources and disbursement of zakat and waqf funds as referred to in item 3 letter j and detailed lists of sources and use of charity funds as referred to in item 3 letter k are submitted in Monthly BPRS Reports for report positions in June and December.

II. FORMAT AND PROCEDURES FOR PREPARING MONTHLY BPRS REPORTS

The format and procedures for preparing Monthly BPRS Reports refer to the Guidelines for Preparing Monthly BPRS Reports as referred to in the Appendix, which is an integral part of this Financial Services Authority Circular Letter.
The operating procedures for the application for preparing and submitting Monthly BPRS Reports are conducted in accordance with the Technical Instructions for the Monthly BPRS Reporting Application on the Financial Services Authority Reporting System website.

III. REQUIREMENTS FOR PREPARING AND SUBMITTING MONTHLY BPRS REPORTS

For the preparation and submission of Monthly BPRS Reports, BPRS must prepare and provide the following facilities:

Computers and internet networks with adequate configurations as referred to in the Technical Instructions for the Monthly BPRS Reporting Application on the Financial Services Authority Reporting System website.
Written guidelines on conversion systems and procedures as referred to in Article 10 of the POJK on BPR and BPRS Reporting, which must at least cover the preparation and submission of Monthly BPRS Reports and/or corrections to Monthly BPRS Reports, including mapping all financial report items in the core banking system application for all items in the Monthly BPRS Reports as referred to in the Appendix, which is an integral part of this Financial Services Authority Circular Letter.
Information technology facilities consisting of:
a. adequate security systems for computer devices, applications used, and Monthly BPRS Report data; and b. backup of Monthly BPRS Report data and information, properly managed.

IV. SUBMISSION OF MONTHLY BPRS REPORTS AND/OR CORRECTIONS TO MONTHLY BPRS REPORTS

BPRS submits Monthly BPRS Reports to the Financial Services Authority no later than the 10th of the month following the relevant report month, in accordance with the format and provisions as referred to in the Appendix, which is an integral part of this Financial Services Authority Circular Letter.
BPRS submits corrections to Monthly BPRS Reports to the Financial Services Authority no later than the 15th of the month following the relevant report month, in accordance with the format and provisions as referred to in the Appendix, which is an integral part of this Financial Services Authority Circular Letter.
In the event that BPRS submits Monthly BPRS Reports and/or corrections to Monthly BPRS Reports offline as referred to in Article 3 and Article 9 of the POJK on BPR and BPRS Reporting, Monthly BPRS Reports are submitted in the form of validated, encrypted, and compressed send files by the client application as referred to in the Technical Instructions for Monthly BPRS Reporting, using data recording media such as flash drives or compact discs.
Submission of Monthly BPRS Reports and/or corrections to Monthly BPRS Reports offline as referred to in item 3 is submitted to the Financial Services Authority addressed to the Regional Office or Financial Services Authority Office covering the BPRS head office.
In the event of damage to send files received offline by the Financial Services Authority as referred to in item 3, BPRS resubmits the send files using data recording media upon request by the Financial Services Authority.
In accordance with Article 7 of the POJK on BPR and BPRS Reporting, BPRS submits:
a. the name of the person responsible for Monthly BPRS Reports for the first time; and/or b. any changes to the name of the person responsible for Monthly BPRS Reports.

The name of the person responsible for Monthly BPRS Reports and/or changes to the name of the person responsible for Monthly BPRS Reports are submitted to the Licensing and Banking Information Department.

V. IMPOSITION OF SANCTIONS DURING THE TRANSITION PERIOD

Provisions regarding the submission of Monthly BPRS Reports and corrections to Monthly BPRS Reports as referred to in Bank Indonesia Circular Letter Number 13/15/DPbS dated May 30, 2011 concerning Monthly Reports of Sharia People's Financing Banks remain applicable to violations in Monthly BPRS Reports up to the report position for November 2019, discovered up to December 31, 2020.
In accordance with Article 27 of the POJK on BPR and BPRS Reporting, the imposition of sanctions for violations in Monthly BPRS Reports up to the report position for November 2019, discovered up to December 31, 2020, refers to Bank Indonesia Regulation Number 7/9/PBI/2005 concerning Monthly Reports of Sharia Rural Credit Banks.

Some examples of the imposition of such sanctions are:

a. BPRS A submits Monthly BPRS Reports for the report position of November 2019 offline. Based on the results of the Financial Services Authority examination conducted in January 2020, BPRS does not meet the requirements for exemption from submitting Monthly BPRS Reports online as referred to in Bank Indonesia Regulation Number 7/9/PBI/2005 concerning Monthly Reports of Sharia Rural Credit Banks.

For this violation, BPRS A is subject to a payment obligation sanction under Article 16 paragraph (5) of Bank Indonesia Regulation Number 7/9/PBI/2005 concerning Monthly Reports of Sharia Rural Credit Banks, namely Rp50,000.00 (fifty thousand rupiah), with the method of fulfilling the sanction as regulated in the Financial Services Authority Regulation concerning the method of collecting administrative sanctions in the form of fines in the financial services sector.

b. BPRS B does not submit Monthly BPRS Reports for the report position of October 2019 by January 31, 2020. Based on Bank Indonesia Regulation Number 7/9/PBI/2005 concerning Monthly Reports of Sharia Rural Credit Banks, BPRS is declared not to have submitted Monthly BPRS Reports.

For this violation, BPRS B is subject to a payment obligation sanction under Article 16 paragraph (2) of Bank Indonesia Regulation Number 7/9/PBI/2005 concerning Monthly Reports of Sharia Rural Credit Banks, namely Rp5,000,000.00 (five million rupiah), with the method of fulfilling the sanction as referred to in Article 17 of Bank Indonesia Regulation Number 7/9/PBI/2005 concerning Monthly Reports of Sharia Rural Credit Banks.

c. Based on the results of the Financial Services Authority examination conducted in January 2020 on BPRS C based on Monthly BPRS Reports for the report position of November 2019, 10 (ten) items of errors were found. Based on Article 16 paragraph (4) of Bank Indonesia Regulation Number 7/9/PBI/2005 concerning Monthly Reports of Sharia Rural Credit Banks, for this violation, BPRS C is subject to a payment obligation sanction of Rp100,000.00 (10 items x Rp10,000.00), with the method of fulfilling the sanction as regulated in the Financial Services Authority Regulation concerning the method of collecting administrative sanctions in the form of fines in the financial services sector.

VI. CLOSING

The provisions in this Financial Services Authority Circular Letter take effect on the date of determination.
At the time this Financial Services Authority Circular Letter takes effect, Bank Indonesia Circular Letter Number 13/15/DPbS dated May 30, 2011 concerning Monthly Reports of Sharia People's Financing Banks is repealed and declared not applicable effective January 1, 2020.
At the time this Financial Services Authority Circular Letter takes effect:
a. Bank Indonesia Circular Letter Number 13/17/DPbS/2011 concerning Maximum Limits for Disbursement of Funds by Sharia People's Financing Banks; b. Bank Indonesia Circular Letter Number 10/35/DPbS/2008 concerning Financing Restructuring for Sharia People's Financing Banks;
c. Bank Indonesia Circular Letter Number 13/16/DPbS/2011 concerning Amendments to Bank Indonesia Circular Letter Number 10/35/DPbS/2008 concerning Financing Restructuring for Sharia People's Financing Banks;

This copy is consistent with the original

Director of Law 1
Legal Department signed
Yuliana

d. Bank Indonesia Circular Letter Number 7/52/DPbS/2005 concerning Annual Reports and Public Financial Reports of Sharia Rural Credit Banks;

are declared to remain applicable insofar as they do not conflict with this Financial Services Authority Circular Letter.

Determined in Jakarta on October 2, 2019

EXECUTIVE HEAD OF BANKING SUPERVISOR
FINANCIAL SERVICES AUTHORITY
REPUBLIC OF INDONESIA,

signed
HERU KRISTIYANA

APPENDIX
CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY NUMBER 18 /SEOJK.03/2019 CONCERNING MONTHLY REPORTS OF SHARIA PEOPLE'S FINANCING BANKS

GUIDELINES FOR PREPARING
MONTHLY REPORTS OF SHARIA PEOPLE'S FINANCING BANKS

TABLE OF CONTENTS

CHAPTER I GENERAL EXPLANATIONS...... -14-
A. Reporting Objectives...... -14-
B. Accounting Treatment...... -14-
C. Reporting Principles...... -14-
D. Reporting Presentation Methods...... -14-
E. Types of Reports ...... -15-
F. Submission of Monthly BPRS Reports...... -17- G. Submission of Corrections to Monthly BPRS Reports .. -17- H. Submission of Monthly BPRS Reports ...... -17-
I. Submission of Questions ...... -18-

CHAPTER II GENERAL EXPLANATIONS OF COLUMNS IN FORM LISTS AND
DETAIL FORMS...... -19-
A. CIF Number...... -19-
B. Customer Name...... -20-
C. Bank Code ...... -20-
D. Identity Number...... -20-
E. Customer Group Number...... -21-
F. Relationship with Bank...... -21-
G. Business Category...... -21-
H. Operational Type...... -23-
I. Account Number...... -23-
J. Tenor...... -23-
K. Fund Source...... -24-
L. Location ...... -25-
M. Nature of Receivables or Financing...... -26- N. Status of Receivables or Financing...... -26- O. Usage Type ...... -27- P. Economic Sector...... -27- Q. Contract Value...... -27- R. Investment Nature...... -28- S. Profit-Sharing Method...... -28- T. Nisbah Percentage...... -29- U. Installment Payment Period ...... -29-
V. Remuneration Percentage ...... -30-
W. Quality...... -30-

X. BMPD Status...... -31-
Y. Withdrawal Flexibility ...... -32-
Z. Accumulated Depreciation or Amortization ...... -32- AA. Arrears ...... -32- AB. Remuneration to be Received ...... -32- AC. Collateral or Guarantee...... -32- AD. Provision for Write-off of Productive Assets...... -42-

CHAPTER III REPORT EXPLANATIONS - PER OFFICE ...... -43-
......
III.1.1 FORM 01.00 – 1 BPRS OFFICE DATA...... -43- III.1.2 FORM 01.00 – 2 EXPLANATION OF BPRS OFFICE DATA ...... -44- III.2 FINANCIAL POSITION REPORTS AND ADMINISTRATIVE ACCOUNTS - PER OFFICE...... -46- III.2.1 FORM 02.00 – 1 FINANCIAL POSITION REPORT - PER OFFICE - PER OFFICE ...... -47- III.2.2 FORM 02.00 – 2 EXPLANATION OF FINANCIAL POSITION REPORTS – PER OFFICE...... -49- III.2.3 FORM 02.00 – 3 ADMINISTRATIVE ACCOUNTS – PER OFFICE ...... -62- III.2.4 FORM 02.00 – 4 EXPLANATION OF ADMINISTRATIVE ACCOUNTS – PER OFFICE...... -63- III.3 PROFIT AND LOSS REPORTS – PER OFFICE ...... -66- III.3.1 FORM 03.00 – 1 PROFIT AND LOSS REPORTS – PER OFFICE...... -67- III.3.2 FORM 03.00 – 2 EXPLANATION OF PROFIT AND LOSS REPORTS – PER OFFICE...... -71- III.4 FOREIGN CURRENCY CASH LISTS...... -86- III.4.1 FORM 04.00 – 1 FOREIGN CURRENCY CASH LISTS ...... -87- III.4.2 FORM 04.00 – 2 CODES FOR FOREIGN CURRENCY CASH LISTS ...... -88- III.4.3 FORM 04.00 – 3 EXPLANATION OF FOREIGN CURRENCY CASH LISTS ...... -89- III.5 DEPOSITS IN OTHER BANKS LISTS ...... -90- III.5.1 FORM 05.00 - 1 DEPOSITS IN OTHER BANKS LISTS...... -91-

III.5.2 FORM 05.00 – 2 CODES FOR DEPOSITS IN
OTHER BANKS LISTS ...... -92-
III.5.3 FORM 05.00 – 3 EXPLANATION OF DEPOSITS IN OTHER BANKS LISTS ...... -94- III.6 MURABAHAH RECEIVABLES LISTS...... -98- III.6.1 FORM 06.00 – 1 MURABAHAH RECEIVABLES LISTS ...... -99- III.6.2 FORM 06.00 – 2 CODES FOR MURABAHAH RECEIVABLES LISTS ......-102- III.6.3 FORM 06.00 – 3 EXPLANATION OF MURABAHAH RECEIVABLES LISTS ......-106- III.7 ISTISHNA RECEIVABLES LISTS......-110- III.7.1 FORM 07.00 – 1 ISTISHNA RECEIVABLES LISTS ...-111- III.7.2 FORM 07.00 – 2 CODES FOR ISTISHNA RECEIVABLES LISTS ......-114- III.7.3 FORM 07.00 – 3 EXPLANATION OF ISTISHNA RECEIVABLES LISTS ......-118- III.8 MULTI-SERVICE RECEIVABLES LISTS......-122- III.8.1 FORM 08.00 – 1 MULTI-SERVICE RECEIVABLES LISTS-123- III.8.2 FORM 08.00 – 2 CODES FOR MULTI-SERVICE RECEIVABLES LISTS......-126- III.8.3 FORM 08.00 – 3 EXPLANATION OF MULTI-SERVICE RECEIVABLES LISTS......-130- III.9 QARDH RECEIVABLES LISTS......-134- III.9.1 FORM 09.00 – 1 QARDH RECEIVABLES LISTS ......-135- III.9.2 FORM 09.00 – 2 CODES FOR QARDH RECEIVABLES LISTS......-138- III.9.3 FORM 09.00 – 3 EXPLANATION OF QARDH RECEIVABLES LISTS......-142- III.10 PROFIT-SHARING FINANCING LISTS......-146- III.10.1 FORM 10.00 – 1 PROFIT-SHARING FINANCING LISTS......-149- III.10.2 FORM 10.00 – 2 CODES FOR PROFIT-SHARING FINANCING LISTS......-152- III.10.3 FORM 10.00 – 3 EXPLANATION OF PROFIT-SHARING FINANCING LISTS ......-157- III.11 LEASING FINANCING LISTS......-162-

III.11.1 FORM 11.00 – 1 LEASING FINANCING
LISTS.-164-
III.11.2 FORM 11.00 – 2 CODES FOR LEASING FINANCING LISTS......-167- III.11.3 FORM 11.00 – 3 EXPLANATION OF LEASING FINANCING LISTS......-172- III.12 PROVISION FOR WRITE-OFF OF PRODUCTIVE ASSETS LISTS ......-177- III.12.1 FORM 12.00 – 1 PROVISION FOR WRITE-OFF OF PRODUCTIVE ASSETS LISTS ......-178- III.12.2 FORM 12.00 – 2 CODES FOR PROVISION FOR WRITE-OFF OF PRODUCTIVE ASSETS LISTS ......-179- III.12.3 FORM 12.00 – 3 EXPLANATION OF PROVISION FOR WRITE-OFF OF PRODUCTIVE ASSETS LISTS ......-180- III.13 SALAM LISTS......-181- III.13.1 FORM 13.00 – 1 SALAM LISTS......-182- III.13.2 FORM 13.00 – 2 CODES FOR SALAM LISTS ......-183- III.13.3 FORM 13.00 – 3 EXPLANATION OF SALAM LISTS -184- III.14 ISTISHNA ASSETS IN COMPLETION LISTS......-186- III.14.1 FORM 14.00 – 1 ISTISHNA ASSETS IN COMPLETION LISTS......-187- III.14.2 FORM 14.00 – 2 CODES FOR ISTISHNA ASSETS IN COMPLETION LISTS ......-188- III.14.3 FORM 14.00 – 3 EXPLANATION OF ISTISHNA ASSETS IN COMPLETION LISTS ......-189- III.15 INVENTORY LISTS......-191- III.15.1 FORM 15.00 – 1 INVENTORY LISTS......-192- III.15.2 FORM 15.00 – 2 CODES FOR INVENTORY LISTS .-193- III.15.3 FORM 15.00 – 3 EXPLANATION OF INVENTORY LISTS ......-194- III.16 REPOSSESSED COLLATERAL LISTS......-195- III.16.1 FORM 16.00 – 1 REPOSSESSED COLLATERAL -196- III.16.2 FORM 16.00 – 2 CODES FOR REPOSSESSED COLLATERAL LISTS......-197- III.16.3 FORM 16.00 – 3 EXPLANATION OF REPOSSESSED COLLATERAL DETAILS ......-198-

III.17 FIXED ASSETS AND INVENTORY LISTS......-200- III.17.1 FORM 17.00 – 1 FIXED ASSETS AND INVENTORY LISTS......-201- III.17.2 FORM 17.00 – 2 CODES FOR FIXED ASSETS AND INVENTORY LISTS......-202- III.17.3 FORM 17.00 – 3 EXPLANATION OF FIXED ASSETS AND INVENTORY LISTS......-203- III.18 INTANGIBLE ASSETS LISTS......-206- III.18.1 FORM 18.00 – 1 INTANGIBLE ASSETS LISTS ......-207- III.18.2 FORM 18.00 – 2 CODES FOR INTANGIBLE ASSETS LISTS ......-208- III.18.3 FORM 18.00 – 3 EXPLANATION OF INTANGIBLE ASSETS LISTS ......-209- III.19 INTER-OFFICE ASSETS LISTS......-211- III.19.1 FORM 19.00 – 1 INTER-OFFICE ASSETS LISTS -212- III.19.2 FORM 19.00 – 2 CODES FOR INTER-OFFICE ASSETS LISTS ......-213- III.19.3 FORM 19.00 – 3 EXPLANATION OF INTER-OFFICE ASSETS LISTS ......-214- III.20 DETAILS OF OTHER ASSETS......-215- III.20.1 FORM 20.00 – 1 DETAILS OF OTHER ASSETS......-216- III.20.2 FORM 20.00 – 2 CODES FOR DETAILS OF OTHER ASSETS-217- III.20.3 FORM 20.00 – 3 EXPLANATION OF DETAILS OF OTHER ASSETS ......-218- III.21 DETAILS OF IMMEDIATE LIABILITIES......-220- III.21.1 FORM 21.00 – 1 DETAILS OF IMMEDIATE LIABILITIES.-221- III.21.2 FORM 21.00 – 2 CODES FOR DETAILS OF IMMEDIATE LIABILITIES......-222- III.21.3 FORM 21.00 – 3 EXPLANATION OF DETAILS OF IMMEDIATE LIABILITIES ......-223- III.22 WADIAH SAVINGS LISTS......-224- III.22.1 FORM 22.00 – 1 WADIAH SAVINGS LISTS .-225- III.22.2 FORM 22.00 – 2 CODES FOR WADIAH SAVINGS LISTS ......-226- III.22.3 FORM 22.00 – 3 EXPLANATION OF WADIAH SAVINGS LISTS ......-227-

III.23 INVESTMENT FUND LIST ......-229-
III.23.1 FORM 23.00 – 1 INVESTMENT FUND LIST ......-230- III.23.2 FORM 23.00 – 2 CODES FOR INVESTMENT FUND LIST ......-231- III.23.3 FORM 23.00 – 3 EXPLANATION OF INVESTMENT FUND LIST ......-232- III.24 LIABILITIES TO OTHER BANKS LIST ......-235- III.24.1 FORM 24.00 – 1 LIABILITIES TO OTHER BANKS LIST......-236- III.24.2 FORM 24.00 – 2 CODES FOR LIABILITIES TO OTHER BANKS LIST......-237- III.24.3 FORM 24.00 – 3 EXPLANATION OF LIABILITIES TO OTHER BANKS LIST ......-238- III.25 RECEIVED FINANCING LIST ......-240- III.25.1 FORM 25.00 – 1 RECEIVED FINANCING DETAILS ......-241- III.25.2 FORM 25.00 – 2 CODES FOR RECEIVED FINANCING LIST ......-243- III.25.3 FORM 25.00 – 3 EXPLANATION OF RECEIVED FINANCING LIST......-245- III.26 INTER-OFFICE LIABILITIES LIST......-249- III.26.1 FORM 26.00 – 1 INTER-OFFICE LIABILITIES LIST ......-250- III.26.2 FORM 26.00 – 2 CODES FOR INTER-OFFICE LIABILITIES LIST ......-251- III.26.3 FORM 26.00 – 3 EXPLANATION OF INTER-OFFICE LIABILITIES LIST......-252- III.27 DETAILS OF OTHER LIABILITIES ......-253- III.27.1 FORM 27.00 – 1 DETAILS OF OTHER LIABILITIES.-254- III.27.2 FORM 27.00 – 2 CODES FOR DETAILS OF OTHER LIABILITIES ......-255- III.27.3 FORM 27.00 – 3 EXPLANATION OF DETAILS OF OTHER LIABILITIES......-256- III.28 LIST OF PAID-UP CAPITAL, DONATION CAPITAL, AND CAPITAL CONTRIBUTION FUNDS....-259-

III.28.1 FORM 28.00 – 1 LIST OF PAID-UP CAPITAL, DONATION CAPITAL, AND CAPITAL CONTRIBUTION FUNDS ......-260- III.28.2 FORM 28.00 – 2 CODES FOR LIST OF PAID-UP CAPITAL, DONATION CAPITAL, AND CAPITAL CONTRIBUTION FUNDS......-261- III.28.3 FORM 28.00 – 3 EXPLANATION OF LIST OF PAID-UP CAPITAL, DONATION CAPITAL, AND CAPITAL CONTRIBUTION FUNDS......-262- III.29 LIST OF WRITTEN-OFF PRODUCTIVE ASSETS......-264- III.29.1 FORM 29.00 – 1 WRITTEN-OFF PRODUCTIVE ASSETS ......-265- III.29.2 FORM 29.00 – 2 CODES FOR LIST OF WRITTEN-OFF PRODUCTIVE ASSETS ......-266- III.29.3 FORM 29.00 – 3 EXPLANATION OF LIST OF WRITTEN-OFF PRODUCTIVE ASSETS ......-267- III.30 FUND CHANNELING LIST .....-269- III.30.1 FORM 30.00 – 1 FUND CHANNELING LIST ......-270- III.30.2 FORM 30.00 – 2 CODES FOR FUND CHANNELING LIST ......-272- III.30.3 FORM 30.00 – 3 EXPLANATION OF FUND CHANNELING LIST ......-274- III.31 LIST OF APPROVAL AND REALIZATION OF NEW RECEIVABLES OR FINANCING IN THE REPORTING MONTH ......-278- III.31.1 FORM 31.00 – 1 LIST OF APPROVAL AND REALIZATION OF NEW RECEIVABLES OR FINANCING IN THE REPORTING MONTH ......-279- III.31.2 FORM 31.00 – 2 CODES FOR LIST OF APPROVAL AND REALIZATION OF NEW RECEIVABLES OR FINANCING IN THE REPORTING MONTH ......-280- III.31.3 FORM 31.00 – 3 EXPLANATION OF LIST OF APPROVAL AND REALIZATION OF NEW RECEIVABLES OR FINANCING IN THE REPORTING MONTH ....-281-

III.32 LIST OF TRANSFER OF RECEIVABLES OR FINANCING IN THE REPORTING MONTH ......-282- III.32.1 FORM 32.00 – 1 LIST OF TRANSFER OF RECEIVABLES OR FINANCING IN THE REPORTING MONTH.....-283- III.32.2 FORM 32.00 – 2 CODES FOR LIST OF TRANSFER OF RECEIVABLES OR FINANCING IN THE REPORTING MONTH ......-284- III.32.3 FORM 32.00 – 3 EXPLANATION OF DETAILS OF TRANSFER OF RECEIVABLES OR FINANCING IN THE REPORTING MONTH ......-285- III.33 DETAILS OF OTHER ASSETS - OTHER-OTHER ......-286- III.33.1 FORM 33.00 – 1 DETAILS OF OTHER ASSETS - OTHER-OTHER......-287- III.33.2 FORM 33.00 – 2 EXPLANATION OF DETAILS OF OTHER ASSETS - OTHER-OTHER ......-288- III.34 DETAILS OF OTHER LIABILITIES - OTHER-OTHER ......-289- III.34.1 FORM 34.00 – 1 DETAILS OF OTHER LIABILITIES - OTHER-OTHER ......-290- III.34.2 FORM 34.00 – 2 EXPLANATION OF DETAILS OF OTHER LIABILITIES - OTHER-OTHER......-291- III.35 DETAILS OF OTHER NON-OPERATING INCOME ......-292- III.35.1 FORM 35.00 – 1 DETAILS OF OTHER NON-OPERATING INCOME ......-293- III.35.2 FORM 35.00 – 2 EXPLANATION OF DETAILS OF OTHER NON-OPERATING INCOME......-294- III.36 DETAILS OF OTHER NON-OPERATING EXPENSES..-295- III.36.1 FORM 36.00 – 1 DETAILS OF OTHER NON-OPERATING EXPENSES ......-296- III.36.2 FORM 36.00 – 2 EXPLANATION OF DETAILS OF OTHER NON-OPERATING EXPENSES ......-297-
CHAPTER IV EXPLANATION OF CONSOLIDATED REPORTS......-298-
IV.1.1.1 FORM 01.01 – 1 KEY INFORMATION OF BPRS – CONSOLIDATED ......-298- IV.1.1.2 FORM 01.01 – 2 EXPLANATION OF KEY INFORMATION OF BPRS - CONSOLIDATED ......-300- IV.1.2.1 FORM 01.02 – 1 BPRS OWNERSHIP DATA......-305-

IV.1.2.2 FORM 01.02 – 2 CODES FOR BPRS OWNERSHIP DATA......-306- IV.1.2.3 FORM 01.02 – 3 EXPLANATION OF BPRS OWNERSHIP DATA ......-307- IV.1.3.1 FORM 01.03 – 1 DATA ON DIRECTORS, COMMISSIONERS, AND SHARIA SUPERVISORY BOARD MEMBERS OF BPRS......-308- IV.1.3.2 FORM 01.03 – 2 CODES FOR DATA ON DIRECTORS, COMMISSIONERS, AND SHARIA SUPERVISORY BOARD MEMBERS OF BPRS -310- IV.1.3.3 FORM 01.03 – 3 EXPLANATION OF DATA ON DIRECTORS, COMMISSIONERS, AND SHARIA SUPERVISORY BOARD MEMBERS OF BPRS -312- IV.1.4.1 FORM 01.04 – 1 DATA ON BPRS EXECUTIVE ORGAN......-316- IV.1.4.2 FORM 01.04 – 2 CODES FOR DATA ON BPRS EXECUTIVE ORGAN......-317- IV.1.4.3 FORM 01.04 – 3 EXPLANATION OF DATA ON BPRS EXECUTIVE ORGAN......-318- IV.1.5.1 FORM 01.05 – 1 DATA ON OTHER RELATED PARTIES-320- IV.1.5.2 FORM 01.05 – 2 CODES FOR DATA ON OTHER RELATED PARTIES ......-321- IV.1.5.3 FORM 01.05 – 3 EXPLANATION OF DATA ON OTHER RELATED PARTIES......-322- IV.2 FINANCIAL POSITION AND ADMINISTRATIVE ACCOUNT REPORT - CONSOLIDATED ......-324- IV.2.1 FORM 02.00 – 1 FINANCIAL POSITION REPORT - CONSOLIDATED......-325- IV.2.2 FORM 02.00 – 2 EXPLANATION OF FINANCIAL POSITION REPORT - CONSOLIDATED ......-327- IV.2.3 FORM 02.00 – 3 ADMINISTRATIVE ACCOUNT - CONSOLIDATED......-328- IV.2.4 FORM 02.00 – 4 EXPLANATION OF ADMINISTRATIVE ACCOUNT - CONSOLIDATED ......-329- IV.3 PROFIT AND LOSS REPORT - CONSOLIDATED......-330- IV.3.1 FORM 03.00 – 1 PROFIT AND LOSS REPORT - CONSOLIDATED......-331-

IV.3.2 FORM 03.00 – 2 EXPLANATION OF PROFIT AND LOSS REPORT - CONSOLIDATED ......-335- IV.4 WEEKLY CASH RATIO REPORT ......-336- IV.4.1 FORM 04.00 – 1 WEEKLY CASH RATIO REPORT......-337- IV.4.2 FORM 04.00 – 2 EXPLANATION OF WEEKLY CASH RATIO REPORT......-338- IV.5.1 FORM 05.00 – 1 FINANCING RESTRUCTURING REPORT ......-340- IV.5.2 FORM 05.00 – 2 CODES FOR FINANCING RESTRUCTURING REPORT......-341- IV.5.3 FORM 05.00 – 3 EXPLANATION OF FINANCING RESTRUCTURING REPORT......-343- IV.6.1 FORM 06.00 – 1 QUARTERLY FINANCIAL RATIOS......-347- IV.6.2 FORM 06.00 – 2 EXPLANATION OF QUARTERLY FINANCIAL RATIOS ......-348- IV.7.1 FORM 07.00 – 1 LIST OF DETAILS OF ZAKAT AND WAKAF FUND SOURCES AND DISTRIBUTION..-350- IV.7.2 FORM 07.00 – 2 EXPLANATION OF LIST OF DETAILS OF ZAKAT AND WAKAF FUND SOURCES AND DISTRIBUTION ......-351- IV.8.1 FORM 08.00 – 1 LIST OF DETAILS OF CHARITABLE FUND SOURCE AND USE REPORT......-352- IV.8.2 FORM 08.00 – 2 EXPLANATION OF LIST OF DETAILS OF CHARITABLE FUND SOURCE AND USE REPORT......-353- IV.9.1 FORM 09.00 – 1 LIST OF DETAILS OF PROFIT DISTRIBUTION REPORT......-355- IV.9.2 FORM 09.00 – 2 EXPLANATION OF LIST OF DETAILS OF PROFIT DISTRIBUTION REPORT ....-358-

APPENDIX LIST
APPENDIX 01 LIST OF CODES FOR WORK REGIONS OF THE FINANCIAL SERVICES AUTHORITY......-360-
APPENDIX 02 LIST OF CODES FOR REGENERCIES OR CITIES ......-361-
APPENDIX 03 LIST OF CODES FOR FOREIGN CURRENCY......-373-
APPENDIX 04 LIST OF CODES FOR ECONOMIC SECTORS......-378-

CHAPTER I
GENERAL EXPLANATION
A. Reporting Objectives
The Monthly Report of Sharia People's Financing Banks (BPRS) prepared according to the systematics in this guideline is intended for the following purposes:
1. BPRS supervision.
2. Preparation of banking statistics for the formulation of policies for the development of BPRS.
3. Submission of information reported regarding violations or exceedances of the Maximum Financing Limit (BMPD) according to the calculation as regulated in statutory regulations regarding the maximum limit for the distribution of funds of Sharia People's Financing Banks.
4. Submission of ratios contained in the quarterly published financial reports of BPRS as regulated in statutory regulations regarding the transparency of the financial condition of Sharia Rural Banks.
To meet these requirements, the Monthly BPRS Report must be filled out completely, accurately, currently, and wholly, and submitted on time. In this regard, reports based on uniform definitions are required. B. Accounting Treatment Accounting treatment, which includes recording and valuation of BPRS business activity transactions, follows the financial accounting standards for BPRS.
C. Reporting Principles
This reporting system adopts the principle of separation between the financial position report and the administrative account. All items that are BPRS assets, liabilities, and equity are reported in the financial position report on a monthly basis along with detail lists. Items that are still commitments and contingencies, as well as other notes, are reported in the administrative account. D. Report Presentation Method Report presentation is based on grouping according to the underlying transactions. For example, murabahah financing provided to other banks is reported as murabahah financing, not as placements in other banks; deposits that have matured but have not yet been withdrawn by customers are reported as deposits, not as immediate liabilities. E. Types of Reports BPRS submits reports with the following details:
1. Per-Office Report
BPRS submits reports per office, namely the Monthly BPRS Report for each office owned by BPRS, including:
No. Form Name of Form
1. Form 01.00 BPRS Office Data
2. Form 02.00 Financial Position and Administrative Account Report - Per Office
3. Form 03.00 Profit and Loss Report - Per Office
4. Form 04.00 Foreign Currency Cash List
5. Form 05.00 Placements in Other Banks List
6. Form 06.00 Murabahah Receivables List
7. Form 07.00 Istishna Receivables List
8. Form 08.00 Multijasa Receivables List
9. Form 09.00 Qardh Receivables List
10. Form 10.00 Profit-Sharing Financing List
11. Form 11.00 Lease Financing List
12. Form 12.00 Provision for Written-Off Productive Assets List
13. Form 13.00 Salam List
14. Form 14.00 Istishna Assets in Progress List
15. Form 15.00 Inventory List
16. Form 16.00 Foreclosed Collateral List
17. Form 17.00 Fixed Assets and Inventory List
18. Form 18.00 Intangible Assets List
19. Form 19.00 Inter-Office Assets List
20. Form 20.00 Details of Other Assets
21. Form 21.00 Details of Immediate Liabilities
22. Form 22.00 Wadiah Savings List
23. Form 23.00 Investment Fund List
24. Form 24.00 Liabilities to Other Banks List

25. Form 25.00 Received Financing List
26. Form 26.00 Inter-Office Liabilities List
27. Form 27.00 Details of Other Liabilities
28. Form 28.00 List of Paid-Up Capital, Donation Capital, and Capital Contribution Funds
29. Form 29.00 List of Written-Off Productive Assets
30. Form 30.00 Fund Channeling List
31. Form 31.00 List of Approval and Realization of New Receivables or Financing in the Reporting Month
32. Form 32.00 List of Transfer of Receivables or Financing in the Reporting Month
33. Form 33.00 Details of Other Assets - Other-Other
34. Form 34.00 Details of Other Liabilities - Other-Other
35. Form 35.00 Details of Other Non-Operating Income
36. Form 36.00 Details of Other Non-Operating Expenses
2. Consolidated Report
BPRS submits the Monthly BPRS Report on a consolidated basis from all BPRS offices, including:
No. Form Name of Form
1. Form 01.01 Key Information of BPRS
2. Form 01.02 BPRS Ownership Data
3. Form 01.03 Data on Directors, Commissioners, and Sharia Supervisory Board Members of BPRS
4. Form 01.04 Data on BPRS Executive Organ
5. Form 01.05 Data on Other Related Parties
6. Form 02.00 Financial Position and Administrative Account Report - Consolidated
7. Form 03.00 Profit and Loss Report - Consolidated
8. Form 04.00 Weekly Cash Ratio Report
9. Form 05.00 List of Details of Financing Restructuring
10. Form 06.00 Quarterly Financial Ratios
11. Form 07.00 List of Details of Zakat and Wakaf Fund Sources and Distribution
12. Form 08.00 List of Details of Charitable Fund Source and Use Report
13. Form 09.00 List of Details of Profit Distribution Report
In the event that BPRS does not have branch offices, the consolidated report for Form 02.00: Financial Position and Administrative Account Report - Consolidated and Form 03.00: Profit and Loss Report - Consolidated is the same as the per-office report. F. Method of Submitting Monthly BPRS Reports BPRS prepares data and information for the Monthly BPRS Report and corrections to the Monthly BPRS Report (if any) in text file format, and submits the result of the process as a send file to the Financial Services Authority through the Financial Services Authority Reporting System. Forms in the Monthly BPRS Report are reported with codes, numbers, letters, and amounts in full Rupiah for the BPRS key data form, financial position report form, and administrative account form, profit and loss report form, list forms, detail forms, and quarterly financial ratio form. G. Submission of Corrections to Monthly BPRS Reports In the event that there are corrections to some forms of the Monthly BPRS Report or from one of the BPRS offices, BPRS submits corrections to the Monthly BPRS Report for all forms of the Monthly BPRS Report submitted as per letter E. H. Submission of Monthly BPRS Reports
1. The Monthly BPRS Report and corrections to the Monthly BPRS Report are submitted to the Financial Services Authority through the Financial Services Authority Reporting System in accordance with the format and regulations established in this Guideline for the Preparation of Monthly BPRS Reports.
2. BPRS granted an exemption from the obligation to submit the Monthly BPRS Report through the Financial Services Authority Reporting System submits the Monthly BPRS Report in the manner regulated in the POJK on BPR and BPRS Reporting.
I. Submission of Questions
Questions related to the Monthly BPRS Report application are submitted to the Financial Services Authority Help Desk, tel. 021 - 29600000 or e-mail address: helpdesk@ojk.go.id.

CHAPTER II
GENERAL EXPLANATION OF COLUMNS IN LIST FORMS AND DETAIL FORMS This chapter explains the general definitions and terms of the columns contained in some list forms and detail forms of the Per-Office Report and Consolidated Report. For more specific definitions, they are detailed in the explanation of each respective form. A. CIF Number CIF Number is the customer information number used in the single Customer Identification File (CIF) or integrated customer profile as regulated in Financial Services Authority Regulation regarding the implementation of anti-money laundering and counter-terrorism financing programs in the financial services sector. The term customer refers to depositors, investor customers, and/or financing customers. Depositor and/or investor customers who are also financing customers at BPRS must have the same CIF number as reported through the Financial Services Information System (SLIK). In this reporting, every CIF number must be filled with a unique code in the format of numbers and/or letters without characters and spaces, which is individual customer information as follows:
1. This column is filled with the CIF number of depositors, investor customers, and/or financing customers of BPRS.
2. Each CIF number must be unique for each depositor, investor customer, and/or financing customer, namely 1 (one) CIF number for each customer.
3. The CIF number of depositors, investor customers, and/or financing customers cannot be changed while the customer is recorded in the Monthly BPRS Report.
4. A CIF number that has been used by 1 (one) depositor, investor customer, and/or financing customer cannot be used by other customers (no reuse/no recycle).
5. If the CIF number contains characters other than letters and numbers, those characters do not need to be included.
6. The CIF number column must be filled (mandatory).
Example of data entry:
No. CIF No. Entry
1. depositor, investor customer, and/or financing customer has CIF number 123456789 123456789
2. depositor, investor customer, and/or financing customer has CIF number C – 12345 C12345
3. depositor, investor customer, and/or financing customer has CIF number ABC/12345 ABC12345
B. Customer Name
The name reported in this column is the financing customer's name according to the name without title as stated in the customer's identity document.
C. Bank Code
Bank code is the code for BPRS, BPR, Sharia Commercial Bank, or Commercial Bank including Sharia Business Units that conduct transactions with BPRS. If the bank conducting transactions with BPRS is a BPRS or BPR, the bank code used consists of 6 (six) digits of the BPRS or BPR code as found in the Financial Services Authority Reporting System. If the bank is a Sharia Commercial Bank or Commercial Bank including Sharia Business Units, the bank code is reported by referring to the code as found in the Financial Services Authority Reporting System. D. Identity Number The number reported in this column is a unique, distinctive, single, and attached resident identity number registered as a resident stated on the identity card (KTP). For legal entity customers, this column is filled with the Taxpayer Identification Number (NPWP). E. Customer Group Number The number reported in this column is the identity number given by BPRS to a group of financing customers or facility recipients who are unrelated parties as regulated in statutory regulations regarding the maximum limit for the distribution of funds of Sharia People's Financing Banks. F. Relationship with Bank The status of the relationship between BPRS and the party conducting transactions with BPRS is reported in this column.
1. Related
The related parties as regulated in statutory regulations regarding the maximum limit for the distribution of funds of Sharia People's Financing Banks are reported in this item.
2. Unrelated
Parties that are not included as related parties with BPRS as regulated in statutory regulations regarding the maximum limit for the distribution of funds of Sharia People's Financing Banks are reported in this item.
3. Related for Welfare Purposes
Financing to directors, commissioners, and/or employees of BPRS that meets the criteria of related parties is intended for welfare improvement and is repaid from income obtained from the respective BPRS, reported in this item. G. Business Category
1. Micro
The productive business owned by individuals and/or sole proprietorships that meet the criteria are reported in this item:
a. has net wealth of at most Rp50,000,000 (fifty million Rupiah), excluding land and business premises; or b. has annual sales results of at most Rp300,000,000 (three hundred million Rupiah), as regulated in the Law regarding micro, small, and medium enterprises.
2. Small
The productive economic business that stands alone, conducted by individuals or business entities that are not subsidiaries or branches of medium or large businesses owned, controlled, or forming part of, directly or indirectly, that meet the criteria:
a. has net wealth of more than Rp50,000,000 (fifty million Rupiah) up to at most Rp500,000,000 (five hundred million Rupiah), excluding land and business premises; or b. has annual sales results of more than Rp300,000,000 (three hundred million Rupiah) up to at most Rp2,500,000,000 (two billion five hundred million Rupiah), as regulated in the Law regarding micro, small, and medium enterprises.
3. Medium
The productive economic business that stands alone, conducted by individuals or business entities that are not subsidiaries or branches of small or large businesses owned, controlled, or forming part of, directly or indirectly, that meet the criteria:
a. has net wealth of more than Rp500,000,000 (five hundred million Rupiah) up to at most Rp10,000,000,000 (ten billion Rupiah), excluding land and business premises; or b. has annual sales results of more than Rp2,500,000,000 (two billion five hundred million Rupiah) up to at most Rp50,000,000,000 (fifty billion Rupiah), as regulated in the Law regarding micro, small, and medium enterprises.
4. Other than Micro, Small, and Medium
The customer business category that does not meet the criteria for micro, small, and medium businesses as referred to in numbers 1 to 3 is reported in this item.

Business categories are determined based on net asset value or annual sales results. Net assets as referred to in items 1 through 3 are determined based on the result of subtracting total assets (excluding land and business buildings) from liabilities. If the debtor's net asset value is negative, the business category is determined based on annual sales results. If there is a difference between the business category based on net assets and the business category based on annual sales results, the business category is determined based on the lower category.

H. Operational Type
The operational type of the bank conducting transactions with the BPRS is reported in this column, distinguished as:

Sharia
Conventional
For transactions with the Sharia business units of conventional banks, the operational type is filled in as Sharia.

I. Account Number
The account number of the financing or funding facility provided to customers is reported in this column, using a format of numbers and/or letters. If the account number of the financing or funding facility uses characters other than numbers and letters, including spaces, those characters are not included. In this reporting, each financing or funding facility account is filled with 1 (one) unique account number (must not be the same) for each financing or funding facility account provided to customers. The financing account number must be the same as the account number in SLIK reporting.

J. Tenor
The tenor of the assets or liabilities held by the BPRS based on the contract or agreement is reported in this column.

Start Date
The start date is the day, month, and year the asset or liability is held by the BPRS or the day, month, and year of the initial issuance of the asset or liability based on the contract or agreement.
Maturity Date
The day, month, and year the agreement ends as stated in the contract or agreement is reported in this column. a. For assets or liabilities that do not have a maturity date, the Maturity Date column is filled in the same as the Start Date column. In the event that the BPRS experiences difficulty in knowing the documentation of the start date of ownership of assets or liabilities held by the BPRS prior to the implementation of the Monthly BPRS Report, the BPRS may use the date of the legal act related to the ownership of the assets or liabilities. Example: the date of the amendment of the articles of association by the competent authority in the event that the BPRS conducts a merger. b. For assets or liabilities with an extended tenor, the tenor reporting method is as follows:
1) the Start Date and Maturity Date columns are reported according to the latest extension; or
2) for investment financing, the reported tenor is the total tenor, i.e., the Start Date column is filled with the day, month, and year the financing was initially provided, and the Maturity Date column is filled with the day, month, and year of the maturity after extension.

K. Funding Source

Method
The profit-sharing method of the funding source used by the BPRS to finance transactions is reported in this column. a. Muthlaqah The contract conducted between the capital owner (shahibul mal) and the manager (mudharib) that does not limit the purpose of fund usage is reported in this item.
1) Profit sharing
Profit sharing is a profit-sharing method based on the net profit generated.
2) Nonprofit sharing
Nonprofit sharing is a profit-sharing method that is not based on the net profit generated. This also includes the net revenue sharing method in the definition of this method. b. Muqayyadah The contract conducted between the capital owner (shahibul mal) and the manager (mudharib) that limits the purpose of fund usage is reported in this item.
1) Profit sharing
Profit sharing is a profit-sharing method based on the net profit generated.
2) Nonprofit sharing
Nonprofit sharing is a profit-sharing method that is not based on the net profit generated. This also includes the net revenue sharing method in the definition of this method.
Share
The share of funds provided by the capital owner (shahibul mal) is reported in this column. This column is filled with the percentage value of muthlaqah or muqayyadah funds.

L. Location
The location of the bank or customer conducting transactions with the BPRS, in the form of a District or City area, is reported in this column. The location code is reported by referring to Appendix 02 - List of District or City Codes.

Usage Location
The area where the customer's business or project is located for working capital and investment financing is reported in this column. For consumption financing, the customer's billing location is filled in.
Office Location
The area where the BPRS office network conducts operational activities or the BPRS office where the depositing customer opens an account is reported in this column.
Asset Location
The area where the BPRS's owned assets are located is reported in this column.

M. Nature of Receivables or Financing

Restructured Receivables or Financing
Receivables or financing that have been restructured are receivables or financing that have been restructured as regulated in statutory regulations regarding the assessment of asset quality for Sharia microfinance banks.
Takeover of Receivables or Financing
Receivables or financing that are taken over are receivables or financing taken over from other Sharia banks or Sharia financing institutions to the BPRS, which are not in the status of restructured receivables, including those accompanied by the addition of new limits. Factoring is included in this item. The nature of this receivable or financing is reported until the receivable matures.
Customer Debt Transfer
Customer debt transfer is the transfer of customer debt from conventional banks or financial institutions to the BPRS in accordance with the fatwa of the National Sharia Council – Indonesian Ulema Council regarding debt transfer and accounting standards for BPRS.
Others
The nature of receivables or financing other than items 1 through 3 is reported in this item.

N. Status of Receivables or Financing

Pledged to Bank Indonesia
Pledged to other banks
Pledged to other financial institutions
Pledged to other parties
Unpledged

O. Type of Use
The purpose of use of goods originating from the transaction is reported in this column, distinguished as:

Working Capital
Short-term receivables or financing used as working capital for customers.
Investment
Medium- or long-term receivables or financing used for investment in the purchase of capital goods for the rehabilitation, modernization, expansion, and relocation of projects and/or the establishment of new businesses of the respective customers. The purchase of facilities and/or infrastructure for business activities, such as the purchase of motor vehicles for productive businesses, including city transport and ojek, is included in the definition of investment.
Consumption
Receivables or financing used for consumption needs in the form of goods and/or services, including:
a. residential home ownership financing; b. motor vehicle ownership financing; and/or
c. other consumption financing.
In the event that financing is used for more than 1 (one) type of use, the column is filled with the code for the type of use that has the largest share.

P. Economic Sector
This column refers to Appendix 04 - List of Economic Sector Codes.

Q. Contract Value
The value or nominal amount of the transaction stated in the contract between the BPRS and other banks or third parties that are not banks is reported in this column. For example, in profit-sharing-based transactions (mudharabah and musyarakah) or loans (qardh), the contract value is the maximum limit or withdrawal limit of financing at once, with the note that for financing with a decreasing nature, the limit value is adjusted to the installment schedule. In transactions based on sales contracts, this value is treated as the selling price to the buyer, which includes the acquisition price of the asset plus the agreed-upon remuneration or margin. If a transaction involves a down payment, for example in murabahah and multijasa transactions, the down payment value does not reduce the value in this column.

R. Nature of Investment
The profit-sharing contract or agreement with 2 (two) characteristics related to the repayment of the investment principal is reported in this column:

Permanent
Permanent means financing that is permanent according to the contract, and the financing facility provided remains constant and does not decrease until the end of the contract.
Decreasing
Decreasing means financing that is decreasing according to the contract, and the financing facility provided decreases, and the customer gradually repays the financing principal received from the BPRS.

S. Profit-Sharing Method
The profit-sharing method agreed upon between the BPRS and customers regarding the placement or distribution of funds is reported in this column.

Muthlaqah
The contract conducted between the capital owner (shahibul mal) and the manager (mudharib) that does not limit the purpose of fund usage is reported in this item. a. Profit sharing The profit-sharing method based on the net profit generated is reported in this item. b. Nonprofit sharing The profit-sharing method that is not based on the net profit generated is reported in this item. This also includes the net revenue sharing method in the definition of this method.
Muqayyadah
The contract conducted between the capital owner (shahibul mal) and the manager (mudharib) that limits the purpose of fund usage is reported in this column. a. Profit sharing The profit-sharing method based on the net profit generated is reported in this item. b. Nonprofit sharing The profit-sharing method that is not based on the net profit generated is reported in this item. This also includes the net revenue sharing method in the definition of this method.

T. Ratio Percentage
The percentage of profit that becomes the BPRS's share according to the financing contract or the percentage of profit that becomes the customer's share according to the fund collection contract is reported in this column.

U. Installment Payment Period
The period in which financing customers make payments of principal and margin, ujrah, or profit sharing on financing agreed upon between the BPRS and financing customers is reported in this column, detailed as:

Daily
Daily payment period duration.
Weekly
Payment period duration of at least 2 (two) days and at most 1 (one) week.
Monthly
Payment period duration of more than 1 (one) week and at most 1 (one) month.
Quarterly
Payment period duration of more than 1 (one) month and at most 3 (three) months.
End of Contract Period
Payment is made when the financing matures.
Others
If the installment payment period varies, reporting is done according to the variation of the period in question. Example:
If principal and remuneration payments are made monthly in the first year and quarterly in subsequent years, the first year is filled in as monthly and subsequent years are filled in as quarterly.

V. Remuneration Percentage

Contract Start
The following is reported in this item:
a. the equivalent rate of remuneration expected to be obtained by the BPRS from fund distribution at the start of the contract or agreement; or b. the equivalent rate of remuneration given by the BPRS to depositing customers and investor customers in the period before the opening of the account.
Report Month
The following is reported in this item:
a. the accumulated rate of remuneration obtained by the BPRS from fund distribution from the start of the contract or agreement up to the report month; or b. the rate of remuneration given by the BPRS to depositing customers and investor customers in the report month. The annual or annualized percentage of remuneration based on the contract or agreement between the BPRS and customers is reported in this column. For remuneration percentages above 100% (one hundred percent) or more, fill in with 99.99. For transactions where no remuneration is given, fill in this column with 00.00.

W. Quality
The quality of assets assessed as regulated in statutory regulations regarding the assessment of asset quality for Sharia microfinance banks is reported in this column. In the event of changes in statutory regulations regarding the assessment of asset quality for Sharia microfinance banks, the terms asset quality, productive assets, provisions for impairment of productive assets, and classification of productive asset quality refer to the new regulations.

X. BMPD Status
The code for the Maximum Fund Disbursement Limit (BMPD) status is reported in this column. The BMPD value refers to statutory regulations regarding the maximum fund disbursement limit for Sharia microfinance banks:

Not Violating and Not Exceeding
Filled with code 00 when the disbursement of funds to financing customers or facility recipient customers does not violate and does not exceed the BMPD.
Violating
a. Individual Violation
Filled with code 11 when the disbursement of funds to one financing customer or facility recipient customer violates the BMPD individually. b. Group Violation Filled with code 12 when the disbursement of funds to financing customers or facility recipient customers violates the BMPD as a group of facility recipient customers.
c. Individual and Group Violation
Filled with code 13 when the disbursement of funds to one financing customer or facility recipient customer violates the BMPD individually and as a group of facility recipient customers.
Exceeding
a. Individual Exceeding
Filled with code 21 when the disbursement of funds to one financing customer or facility recipient customer exceeds the BMPD individually. b. Group Exceeding Filled with code 22 when the disbursement of funds to financing customers or facility recipient customers exceeds the BMPD as a group of facility recipient customers.
c. Individual and Group Exceeding
Filled with code 23 when the disbursement of funds to one financing customer or facility recipient customer exceeds the BMPD individually and as a group of facility recipient customers.

Y. Available Withdrawal
The financing facility that is still available for financing customers or the BPRS and has not been drawn is reported in this column.

Z. Accumulated Depreciation or Amortization
The total value of depreciation or amortization of tangible or intangible assets (including ijarah assets obtained by leasing from third parties) up to the report date is reported in this column.

AA. Arrears

Days
The number of days arrears occur, whether on principal and margin, ujrah, or profit sharing, is reported in this column.
Principal
The outstanding principal balance that has not been paid off up to the report date position is reported in this column.
Margin, Ujrah, or Profit Sharing
The outstanding balance of margin, ujrah, or profit sharing that has not been paid off up to the report date position is reported in this column.

AB. Remuneration to be Received
The invoice for remuneration or rent on productive asset investments to financing customers classified as other than doubtful, in doubt, and non-performing, which has not been paid up to the reporting date, is reported in this column, as regulated in statutory regulations regarding the assessment of asset quality for Sharia microfinance banks.

AC. Collateral or Guarantee
Collateral and/or guarantees that can be calculated as a reduction in the formation of PPAP (Provisions for Impairment of Productive Assets), as regulated in statutory regulations regarding the assessment of asset quality for Sharia microfinance banks and/or Financial Services Authority Regulations regarding minimum capital adequacy and minimum core capital requirements for Sharia microfinance banks, are reported in this column. Collateral and/or guarantees that cannot be calculated as a reduction in the formation of PPAP do not need to be reported. In the event that the customer or counterparty provides more than one collateral and/or guarantee, the reporting of collateral and/or guarantee is done in more than one line (record) in order of the lowest risk weight, as regulated in the Financial Services Authority Regulation regarding minimum capital adequacy and minimum core capital requirements for Sharia microfinance banks.

Type of Collateral and/or Guarantee
The assets (including assets or financial instruments) pledged or agreed upon in the contract or agreement as collateral and/or guarantee for BPRS transactions with other banks or third parties that are not banks are reported in this column. a. Savings Savings are savings blocked at the relevant BPRS based on a contract or agreement between the BPRS and financing customers, accompanied by a withdrawal power of attorney. b. Deposits Deposits are deposits blocked at the relevant BPRS based on a contract or agreement between the BPRS and financing customers, accompanied by a withdrawal power of attorney.
c. Foreign Currency Notes
d. Guarantee Deposits e. Precious Metals
Precious metals are precious metals stored or under the control of the BPRS. f. Jewelry Gold Jewelry gold is jewelry gold stored or under the control of the BPRS. g. Securities
1) Mutual Fund Certificates
2) Government Bonds
3) Corporate Bonds
4) Sharia State Securities (SBSN)
5) Corporate Sukuk
6) Sharia Securities Issued by Bank Indonesia
7) Other Securities
h. Warehouse Receipts
i. Buildings or Office Spaces
j. Warehouses k. Shop-Houses or Office Houses
l. Residential Plots
m. Apartments n. Land o. Motor Vehicles p. Machinery Machinery is machinery considered as one unit with land. q. Ships or Motorized Boats r. Inventory s. Other Business Premises Other business premises include kiosks, stalls, and/or market stalls. t. Other Collateral Other collateral is collateral other than collateral in letters a through s. u. Guarantee – Guarantee
v. Guarantee – Life Insurance
w. Guarantee – Financing Insurance
x. Guarantee – Others
Type of Encumbrance
The type of encumbrance conducted by the BPRS over the collateral and/or guarantee submitted by financing customers is reported in this column. a. First Rank Right of Mortgage First rank right of mortgage is a guarantee over land and related objects as regulated in statutory regulations, submitted by financing customers to the BPRS as a guarantee for financing facilities. b. Right of Mortgage Other Than First Rank Right of mortgage other than first rank is a guarantee over land and related objects as regulated in statutory regulations, submitted by financing customers to the BPRS as a guarantee for financing facilities, which has been encumbered with a first rank right of mortgage.
c. Pledge
Pledge is the right obtained by the BPRS over movable property submitted by financing customers as a guarantee for financing facilities, which gives the BPRS the authority to take repayment of the loan from that property ahead of other creditors, as regulated in statutory regulations. d. Fiducia and Mortgage Fiducia is a security right over movable property, both tangible and intangible, and immovable property, specifically buildings that cannot be encumbered with a right of mortgage, which remains in the possession of the fiduciary giver, as collateral for the repayment of specific debts, as regulated in statutory regulations. This category also includes the encumbrance of mortgage as regulated in statutory regulations. e. Power of Attorney to Encumber Right of Mortgage (SKMHT) Power of Attorney to Encumber Right of Mortgage (SKMHT) is a power of attorney to encumber security rights in the form of rights to land, with or without other objects that are one unit with the land, made by a Land Deed Official (PPAT) and meeting the requirements as regulated in statutory regulations. f. Cessie Cessie is a method of delivering goods as collateral for receivables from the BPRS to third parties. In this delivery process, it must be done by making a deed, either an authentic deed or a private deed, which affirms the transfer, and this transfer must be based on the approval of the respective customer. g. Security Right Not Yet Encumbered
1) Power of Attorney to Sell
Power of attorney to sell is a power of attorney to sell motor vehicles and/or business premises, accompanied by proof of ownership or a permit for use or right to use land issued by the competent authority, accompanied by a power of attorney to sell or transfer of rights made or certified by a notary or made by another competent official.
2) Other Than Power of Attorney to Sell
h. Others
Others are types other than the types of encumbrance mentioned in letters a through g.
Register Code or Collateral Number
The register code or collateral number is a unique code in a format of numbers and/or letters without characters and spaces for each collateral that serves as a guarantee for customer financing facilities, as regulated in the Financial Services Authority Regulation regarding reporting and requesting debtor information through the financial information service system. The register code or collateral number must be the same as the register code or collateral number in SLIK reporting. The register code or collateral number is filled in as follows:
a. This column is filled with the register code or collateral number. b. The register code or collateral number must be unique, 1 (one) register code or collateral number is used for 1 (one) collateral.
c. The register code or collateral number used by 1 (one) collateral or guarantee must not be used for other collateral (no reuse or no recycle).
d. The register code or collateral number that has been reported must not change (consistent) as long as the financing facility is recorded in the Monthly BPRS Report. e. If the register code or collateral number contains characters other than letters and/or numbers, those characters do not need to be included. In the event that a financing facility is guaranteed by more than 1 (one) collateral, the register code or collateral number is given for each collateral.
Karat
Karat is the purity level of gold for collateral in the form of pledged gold. This column is filled with numbers from 1 (one) to 24 (twenty-four).
Berat
Berat is the weight for collateral in the form of pledged gold. This column is filled with numbers in grams up to 2 (two) decimal places.
Lokasi Koordinat Agunan
a. Latitude
Latitude is the coordinate point of the latitude line that indicates the location of collateral for collateral in the form of immovable property (land, buildings, or structures). b. Longitude Longitude is the coordinate point of the longitude line that indicates the location of collateral for collateral in the form of immovable property (land, buildings, or structures). This column is filled with numbers and characters consisting of “.” and “-”.
Golongan Penjamin
Golongan penjamin is the party that issues guarantees for parties receiving financing distribution from BPRS. Insurance on credit collateral is not included in this category. The group of guarantors consists of:
a. Government Sector
1) Central Government
Central government refers to all government agencies, both ministries and non-ministerial government agencies, whose financial budgets are funded by the State Budget (APBN), including regional offices or regional representative offices.
2) Regional Government
Regional government refers to all agencies or government institutions that carry out government affairs by the regional government and the regional people's representative council according to the principles of autonomy and assistance duties, with financial budgets funded by the Regional Budget and Revenue Expenditure (APBD).
3) Companies
a) State-Owned Enterprises (BUMN) that meet requirements BUMN that meet requirements are BUMN that carry out financing guarantee business by meeting requirements as regulated in the Financial Services Authority Regulation regarding the obligation to provide minimum capital and fulfillment of core minimum capital for Sharia People's Financing Banks. b) State-Owned Enterprises (BUMN) that do not meet requirements BUMN that do not meet requirements are BUMN that carry out financing guarantee business but do not meet requirements as regulated in the Financial Services Authority Regulation regarding the obligation to provide minimum capital and fulfillment of core minimum capital for Sharia People's Financing Banks, or BUMN that carry out business other than financing guarantee business. c) Regional-Owned Enterprises (BUMD) that meet requirements BUMD that meet requirements are BUMD that carry out financing guarantee business by meeting requirements as regulated in the Financial Services Authority Regulation regarding the obligation to provide minimum capital and fulfillment of core minimum capital for Sharia People's Financing Banks. d) Regional-Owned Enterprises (BUMD) that do not meet requirements BUMD that do not meet requirements are BUMD that carry out financing guarantee business but do not meet requirements as regulated in the Financial Services Authority Regulation regarding the obligation to provide minimum capital and fulfillment of core minimum capital for Sharia People's Financing Banks, or BUMD that carry out business other than financing guarantee business. If a government company is in the form of a public company (Perum) or a joint-stock company (Persero), the code reported is the BUMN code. If a government company is in the form of a regional public company (Perumda) or a regional joint-stock company (Perseroda), the code reported is the BUMD code.
4) Others
Others refers to third parties that are not government sector banks and cannot be grouped into numbers 1) to 3). b. Mixed Government Sector Mixed government sector refers to companies whose capital is partially owned by the central government, regional government, or government companies as referred to in letter a number 3) that cannot be grouped in letter a and partially owned by national or foreign private entities.
c. Bank
This item is filled with bank codes, which are codes for Sharia commercial banks or commercial banks that act as guarantors for financing. Codes for Sharia commercial banks or commercial banks are reported by referring to the codes found in the Financial Services Authority Reporting System. d. Company Company refers to any form of business that carries out any type of business that is permanent and continuous, and is founded, operates, and is domiciled within the territory of the Republic of Indonesia, for the purpose of obtaining profit and/or earnings other than cooperatives. e. Baitul Mal Wa Tamwil (BMT) Baitul Mal Wa Tamwil is a microfinance institution that operates based on Sharia principles. f. Cooperative Cooperative is a business entity consisting of individuals or legal entities in accordance with the Law on Cooperatives. g. Foundation Foundation is a legal entity that has social, religious, and humanitarian purposes and objectives in accordance with the Law on Foundations. h. Group Group refers to a group of people who carry out similar business activities with a pattern of joint and several liability.
i. Zakat, Infak, and Sedekah Management Institution or Body
Zakat, Infak, and Sedekah management institution or body refers to institutions that manage zakat, infak, and sedekah. j. Individual Individual refers to an individual who is not a legal entity, consisting of:
1) Employees or Pensioners
Employees or pensioners refer to employees or pensioners from Civil Servants (PNS), members of the Indonesian National Armed Forces (TNI) or the Indonesian National Police (POLRI), state institution employees, or BUMN or BUMD employees whose financing meets requirements as regulated in the Financial Services Authority Regulation regarding the obligation to provide minimum capital and fulfillment of core minimum capital for Sharia People's Financing Banks. If an employee or pensioner of Perum or Persero, the code reported is the BUMN employee code. If an employee or pensioner of Perumda or Perseroda, the code reported is the BUMD employee code.
2) Others
Others refers to employees or pensioners that cannot be grouped into number 1). k. Others Others refers to third parties that are not private sector banks and cannot be grouped into letters a to j. This category includes, among others, community organizations.
Tanggal Penilaian Terakhir
Tanggal penilaian terakhir is the year, month, and date of the last valuation or revaluation of the value of pledged assets. In the event that there is no revaluation, this column is filled with the same date as the start of the recognition of the collateral.
Nilai Agunan atau Jaminan
Nilai agunan atau jaminan is the value of the collateral or guarantee reported with the full nominal value of the collateral in Rupiah.
Nilai yang Dapat Diperhitungkan
Nilai yang dapat diperhitungkan is the value of collateral or guarantee that can be calculated as a reduction in the formation of asset impairment provisions as regulated in statutory regulations regarding the assessment of the quality of assets of Sharia People's Financing Banks. In the event that collateral held by the bank is for the benefit of one customer who has several accounts or for the benefit of several customers, the value that can be calculated is filled proportionally to the net debit balance.
Bagian Dijamin
Bagian dijamin is the portion of the claim value that receives protection for each collateral or guarantee (secured portion) in accordance with the collateral or guarantee agreement. The method of filling this column is the same as the method of filling the percentage for results.

AD. Penyisihan Penghapusan Aktiva Produktif
Penyisihan Penghapusan Aktiva Produktif (PPAP) is the provision value that has been formed by BPRS on the reporting date to cover potential losses arising from the investment of funds in productive assets, as regulated in statutory regulations regarding the assessment of the quality of assets of Sharia People's Financing Banks.

CHAPTER III
EXPLANATION OF REPORTS PER OFFICE

III.1.1
FORM 01.00 – 1 BPRS OFFICE DATA
No. BPRS Office Data

BPRS Office Name : ______
BPRS Office Code : ______
BPRS Office Address : ______
Regency/City : ______
Office Coordinate Location
a. Latitude : ______ b. Longitude : ______
Building Ownership Status : ______
Office Leader Name : ______
Number of Employees : ______
a. Based on Employee Education Level
Education Level Number of Employees
Permanent Non-Permanent Total
S3
S2
S1/D4
D3
High School (SLTA)
Others
Total b. Based on Department
Department Number of Employees
Permanent Non-Permanent Total
Marketing
Service
Others
Total
Number of Cash Offices : ______
Number of Mobile Cash : ______

III.1.2
FORM 01.00 – 2 EXPLANATION OF BPRS OFFICE DATA Information covering several important data regarding the BPRS office that must be filled in according to the BPRS conditions on the reporting date. BPRS office data information includes:

BPRS Office Name
What is reported in this column is the name of the BPRS office.
BPRS Office Code
What is reported in this column is the BPRS office code, filled with 3 (three) digits.
BPRS Office Address
What is reported in this column is the complete address of the BPRS office.
Regency or City
What is reported in this column is the location code of the Regency or City where the BPRS office is located, referring to Appendix 02 - List of Regency or City Codes.
Office Coordinate Location
a. Latitude
What is reported in this column is the coordinate point of the latitude line indicating the location of the BPRS office. b. Longitude What is reported in this column is the coordinate point of the longitude line indicating the location of the BPRS office.
Building Ownership Status
What is reported in this column is the building ownership status of the BPRS office, detailed as:
a. Rent (filled with code 1). b. Own Property (filled with code 2).
c. Others (filled with code 3), in the event of using a building owned by a shareholder or borrowing a building from another party without charge.
Office Leader Name
What is reported in this column is the name of the Chief Director in the event that the office is the head office of the BPRS or the branch leader for BPRS branch offices.
Number of Employees
What is reported in this column is the number of employees with permanent, honorary, or contract status who work at the branch office and office network below the BPRS branch office, detailed as follows:
a. Based on Employee Education Level
What is reported in this item is the number of employees based on education level, namely S3, S2, S1/D4, D3, SLTA, and others. b. Based on Department What is reported in this item is the number of employees based on department or main field of work, namely marketing, service, and others.
1) Marketing Department
The marketing department is the function carried out by BPRS in the context of acquiring new customers or maintaining existing customers, whether related to fund distribution or fund gathering.
2) Service Department
The service department is the function carried out by BPRS in the context of supporting the daily operational activities of BPRS.
3) Other Departments
Other departments are functions other than those included in marketing and service.
Number of Cash Offices
What is reported in this column is the number of cash offices located in the area of each BPRS head office (head office or branch office).
Number of Mobile Cash
What is reported in this column is the number of mobile cash, including car cash, floating cash, or non-permanent BPRS counters (excluding promotional activities) located in the area of each BPRS head office (head office or branch office).

III.2
FINANCIAL POSITION REPORT AND ADMINISTRATIVE ACCOUNTS – PER OFFICE The financial position report and administrative accounts are presented in Rupiah. Administrative accounts are all transactions on the reporting date that have not effectively caused changes in assets and liabilities and notes on financial statements. The Financial Position Report and Administrative Accounts consist of:
A. Form 02.00 – 1 Financial Position Report - Per Office B. Form 02.00 – 2 Explanation of Financial Position Report - Per Office
C. Form 02.00 – 3 Administrative Accounts - Per Office
D. Form 02.00 – 4 Explanation of Administrative Accounts - Per Office

III.2.1
FORM 02.00 - 1 FINANCIAL POSITION REPORT - PER OFFICE NO. ASSETS CODE TOTAL

Cash in Rupiah 101
Cash in Foreign Currency 4) 102
Placements at Bank Indonesia 110
Placements at Other Banks 5) 120
Receivables 130
a. Murabahah Receivables 6) 131 b. Deferred Murabahah Margin Income -/-
6) 132
c. Istishna Receivables 7) 141
d. Deferred Istishna Margin Income -/-
7) 142
e. Multijasa Receivables 8) 143 f. Deferred Multijasa Margin Income -/-
8) 144
g. Qardh Receivables 9) 150 h. Rental Receivables 11) 160
Profit-Sharing Financing 10) 170
a. Mudharabah 171 b. Musyarakah 172
c. Others 173
Rental Financing 11) 180
a. Ijarah Assets 181 b. Accumulated Depreciation/Amortization -/- 182
c. Provision for Impairment Losses -/- 183
Provision for Asset Impairment (PPAP) 12) 190
a. General 191 b. Specific 192
Salam 13) 200
Istishna Assets in Progress 14) 211
Istishna Termin -/- 14) 212
Inventory 15) 220
Foreclosed Collateral 16) 230
Fixed Assets and Inventory 17) 241
Accumulated Depreciation and Provision for Impairment Losses -/-
17) 242
Intangible Assets 18) 251
Accumulated Amortization and Provision for Impairment Losses -/-
18) 252
Inter-Office Assets 19) 260
Other Assets 20) 270
TOTAL ASSETS 290

NO. LIABILITIES AND EQUITY CODE TOTAL

Current Liabilities 21) 310
Wadiah Savings 22) 320
Non-Profit Sharing Investment Funds 23) 330
a. Savings 331 b. Deposits 332
Liabilities to Bank Indonesia 340
Liabilities to Other Banks 24) 350
Financing Received 25) 360
Inter-Office Liabilities 26) 370
Other Liabilities 27) 380
Profit-Sharing Investment Funds 390
a. Savings 23) 391 b. Deposits 23) 392
c. Liabilities to Other Banks 24) 393
d. Financing Received 25) 394
Paid-in Capital 28) 410
a. Authorized Capital 411 b. Unpaid Capital -/- 412
Additional Paid-in Capital 420
a. Agio 28) 421 b. Disagio -/- 28) 422
c. Donation Capital 28) 423
d. Capital Deposit Funds 28) 424 e. Other Additional Paid-in Capital 430
1) Increasing Factors 431
2) Decreasing Factors 432
Revaluation Surplus of Fixed Assets 440
Reserves 450
a. General 451 b. Specific 452
Profit and Loss 460
a. Prior Years 470
1) Profit 471
2) Loss -/- 472
b. Current Year 3) 480
1) Profit 481
2) Loss -/- 482
TOTAL LIABILITIES AND EQUITY 490

III.2.2
FORM 02.00 – 2 EXPLANATION OF FINANCIAL POSITION REPORT - PER OFFICE A. ASSETS

Cash in Rupiah
What is reported in this item is cash in the BPRS vault in the form of banknotes and coins issued by Bank Indonesia that are legal tender in Indonesia. This item includes large cash, cash in ATMs, and cash in transit. Commemorative coins or notes owned by BPRS issued by Bank Indonesia are reported in the Other Assets item.
Cash in Foreign Currency
What is reported in this item is foreign banknotes, foreign coins, and valid travelers cheques owned by BPRS as a foreign exchange trader. This item is detailed in Form 04.00 – List of Cash in Foreign Currency.
Placements at Bank Indonesia
What is reported in this item is all placements or claims of BPRS at Bank Indonesia, reported at nominal value.
Placements at Other Banks
What is reported in this item is all types of placements, claims, or deposits owned by BPRS at other Sharia banks or conventional banks in the form of checking accounts, savings, deposits, and certificates of deposit. The balance of placement accounts at other banks cannot be offset with the balance of liability accounts to other banks, even against the same bank. This item is detailed in Form 05.00 – List of Placements at Other Banks.
Receivables
a. Murabahah Receivables
What is reported in this item is the claim of BPRS (seller) to banks and third parties that are not banks (buyers) in murabahah transactions at the balance of murabahah receivables consisting of principal and deferred margin on the reporting date. This item is detailed in Form 06.00 – List of Murabahah Receivables. b. Deferred Murabahah Margin Income What is reported in this item is the balance of murabahah margin that has not been recognized as income on the reporting date, which has taken into account the balance of administrative costs that have not been amortized. This item is detailed in Form 06.00 – List of Murabahah Receivables.
c. Istishna Receivables
What is reported in this item is the claim of BPRS (seller) to banks and third parties that are not banks (buyers) in istishna transactions at the balance of istishna receivable claims consisting of principal and deferred margin on the reporting date. This item is detailed in Form 07.00 – List of Istishna Receivables. d. Deferred Istishna Margin Income What is reported in this item is the balance of istishna margin that has not been recognized as income on the reporting date, which has taken into account the balance of administrative costs that have not been amortized. This item is detailed in Form 07.00 – List of Istishna Receivables. e. Multijasa Receivables What is reported in this item is the claim of BPRS to banks and third parties that are not banks in multijasa transactions at the balance of claims consisting of principal and deferred income on the reporting date. This item is detailed in Form 08.00 – List of Multijasa Receivables. f. Deferred Multijasa Margin Income What is reported in this item is the balance of multijasa transaction margin that has not been recognized as income on the reporting date, which has taken into account the balance of administrative costs that have not been amortized. This item is detailed in Form 08.00 – List of Multijasa Receivables. g. Qardh Receivables What is reported in this item is all claims of BPRS to banks and third parties that are not banks, in qardh transactions including pawn, at the balance of claims on the reporting date. This item is detailed in Form 09.00 – List of Qardh Receivables. h. Rental Receivables What is reported in this item is all outstanding principal of banks and third parties that are not banks from rental financing. This item is detailed in Form 11.00 – List of Rental Financing.
Profit-Sharing Financing
a. Mudharabah
What is reported in this item is financing with mudharabah contracts to banks and third parties that are not banks at the balance of financing on the reporting date. b. Musyarakah What is reported in this item is financing with musyarakah contracts to banks and third parties that are not banks at the balance of financing on the reporting date.
c. Others
What is reported in this item is all profit-sharing financing to banks and third parties that are not banks that cannot be grouped into letters a and b. The above items are detailed in Form 10.00 - List of Profit-Sharing Financing.
Rental Financing
a. Ijarah Assets
What is reported in this item is all assets in the context of ijarah transactions at acquisition price. Also reported in this item is the value of ijarah assets obtained by BPRS by renting from other parties for re-leasing. b. Accumulated Depreciation or Amortization What is reported in this item is the total depreciation on the value of ijarah assets that has been carried out up to the reporting date. If ijarah assets are obtained by renting from other parties, what is reported in this item is the accumulated amortization on the value of ijarah assets obtained from rent.
c. Provision for Impairment Losses
What is reported in this item is the provision that must be formed by BPRS if there is a decrease in the value of ijarah assets owned. The amount of impairment loss provision is measured as the difference between the carrying amount of ijarah assets and the value in use of ijarah assets in accordance with the Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) regarding the impairment of fixed assets. The above items are detailed in Form 11.00 - List of Rental Financing.
Provision for Asset Impairment (PPAP)
What is reported in this item is all provisions formed to cover the possibility of loss risks related to the investment of funds into productive assets, namely placements at other banks, receivables, profit-sharing financing, and rental financing as regulated in statutory regulations regarding the assessment of the quality of assets of Sharia People's Financing Banks. This item is detailed as:
a. General
General refers to provisions from productive assets classified as current. b. Specific Specific refers to provisions from productive assets classified as non-current. The above items are detailed in Form 12.00 - Detail of Provision for Asset Impairment.
Salam
What is reported in this item is the claim of BPRS as the buyer to suppliers, banks, and third parties that are not banks as sellers in salam contracts at the value of ordered goods that have not been delivered on the reporting date. This item is detailed in Form 13.00 - List of Salam.
Istishna Assets in Progress and Istishna Termin
a. Istishna Assets in Progress
What is reported in this item is all costs incurred by BPRS in the context of ordering goods with istishna contracts. The balance of this account cannot be offset with the amount of deposits made by the buyer or purchaser of customer goods (banks and third parties that are not banks). Deposits made by the buyer or purchaser of customer goods are recorded as istishna down payments in the Other Liabilities Detail Form 27.00 item, which will be calculated as a reduction of istishna receivables upon delivery of goods. This item is detailed in Form 14.00- List of Istishna Assets in Progress. b. Istishna Termin What is reported in this item is the amount of the principal portion of BPRS' claim to the end customer of the customer according to the percentage of completion. This item is detailed in Form 14.00 - List of Istishna Assets in Progress.
Inventory
What is reported in this item is all assets obtained for the purpose of resale, including with murabahah, salam, and istishna contracts. This item is detailed in Form 15.00 - List of Inventory.
Foreclosed Collateral
What is reported in this item is assets obtained, either through auction or outside of auction based on voluntary surrender by the owner of the collateral or based on power of attorney to sell outside of auction from the owner of the collateral in the event that the customer does not fulfill their obligations to BPRS. The value at initial recognition is the fair value of the foreclosed collateral after deducting the estimated selling costs (net realizable value) at the time the collateral is taken over, at most equal to the debit balance of the customer's financing.

For the subsequent period, the reported value is the lower of the net realizable value at the reporting date and the carrying amount. The carrying amount is the fair value less the accumulated balance of impairment losses.

If the net realizable value at the reporting date is lower than the carrying amount, the impairment loss is presented in Form 03.00 – Profit and Loss Statement, and the Foreclosed Collateral position is recorded at the amount after impairment. Losses from the impairment of foreclosed collateral can be recovered up to the maximum of the accumulated impairment losses previously recognized.

This position is detailed in Form 16.00 - List of Foreclosed Collateral.

Fixed Assets and Inventories as well as Accumulated Depreciation and Provision for Impairment of Fixed Assets and Inventories
a. Fixed Assets and Inventories
Reported in this position are all fixed assets and inventories owned by the BPRS used in operational activities for a period of more than one year, including assets obtained from leasing with the approval of the Sharia Supervisory Board (DPS). Fixed assets and inventories include:
1) Land and Buildings
Reported at the acquisition cost of fixed assets, including land and buildings owned by the BPRS, up to the condition where the fixed asset is ready for operational use. Fixed assets can be reported at the revaluation value, which is the result of the revaluation of fixed assets that has received approval from the competent authority in accordance with applicable laws and regulations.
2) Inventories
Reported at the acquisition cost of inventories up to the condition where the inventory is ready for operational use, such as equipment, supplies, and vehicles owned by the BPRS. Inventories can be reported at the revaluation value, which is the result of the revaluation of inventories that has received approval from the competent authority in accordance with applicable laws and regulations. Inventories in the form of computers, servers, and similar equipment are reported at the value of the hardware, while the value of software is reported in the intangible assets position. This position is detailed in Form 17.00 - List of Fixed Assets and Inventories.

b. Accumulated Depreciation and Provision for Impairment of Fixed Assets and Inventories Reported in this position is the accumulation up to the end of the reporting month of the systematic allocation of the depreciable amount of an asset over its useful life, including:
1) Land and Buildings
Reported at the accumulated depreciation expense on the acquisition cost or revaluation value of fixed assets owned by the BPRS recorded up to the reporting date, and the accumulated impairment loss on the acquisition cost or revaluation value of buildings owned by the BPRS based on objective evidence. Impairment losses can be recovered up to the maximum of the acquisition cost or the initial net value after depreciation.
2) Inventories
Reported at the accumulated depreciation expense on the acquisition cost or revaluation value of inventories owned by the BPRS recorded up to the reporting date, and the accumulated impairment loss on the acquisition cost or revaluation value of inventories owned by the BPRS based on objective evidence. Impairment losses can be recovered up to the maximum of the acquisition cost or the initial revaluation value net of depreciation. This position is detailed in Form 17.00 - List of Fixed Assets and Inventories.

Intangible Assets as well as Accumulated Amortization and Provision for Impairment
Intangible assets are non-monetary assets owned by the BPRS that are identifiable, have no physical substance, and are used for operations, including business application programs in the form of software obtained from external parties. a. Intangible Assets Reported in this position is the acquisition cost of intangible assets owned by the BPRS up to the condition where the intangible asset is ready for operational use. This position is detailed in Form 18.00 - List of Intangible Assets. b. Accumulated Amortization and Provision for Impairment Reported in this position is the accumulated amortization expense on the acquisition cost of intangible assets recorded up to the reporting date through systematic allocation over the asset's useful life. This position also includes the accumulated impairment loss on the acquisition cost of intangible assets owned by the BPRS based on objective evidence. Impairment losses can be recovered up to the maximum of the acquisition cost or the initial revaluation value net of amortization. This position is detailed in Form 18.00 - List of Intangible Assets.
Inter-Office Assets
Reported in this position are all claims or placements of the BPRS at the head office and/or branches of the BPRS. The balance of inter-office assets is presented gross, without offsetting against inter-office liabilities. This position is detailed in Form 19.00 - Details of Inter-Office Assets.
Other Assets
Reported in this position are all asset account balances that cannot be grouped into the positions in numbers 1 to 15 above. Included in this position are items such as receivables, prepaid expenses, advance tax payments, claims to insurance companies, commemorative coins or commemorative notes issued by Bank Indonesia, balances of rupiah and foreign currencies that have been withdrawn from circulation but are still within the exchange grace period, and others. This position is detailed in Form 20.00 - Details of Other Assets and Form 33.00 – Details of Other Assets - Others.

B. LIABILITIES AND EQUITY

Due Liabilities
Reported in this position are the BPRS liabilities that have matured and/or can be demanded immediately by their owners and must be paid immediately. This position is detailed in Form 21.00 - Details of Due Liabilities.
Wadiah Savings
Reported in this position are all third-party non-bank savings based on the wadiah contract. This position is detailed in Form 22.00 - List of Wadiah Savings.
Nonprofit Sharing Investment Funds
Reported in this position are all third-party non-bank investment funds based on the mudharabah contract with the nonprofit sharing profit-sharing method. This position is detailed into:
a. Savings b. Deposits
This position is detailed in Form 23.00 - List of Investment Funds.
Liabilities to Bank Indonesia
Reported in this position are all funds received by the BPRS from Bank Indonesia.
Liabilities to Other Banks
Reported in this position are all types of BPRS liabilities to other banks with the nonprofit sharing profit-sharing method in the form of wadiah current accounts, wadiah savings, and mudharabah deposits. Account balances in this position cannot be offset against the BPRS's claim balances with other banks. This position is detailed in Form 24.00 - List of Liabilities to Other Banks.
Financing Received
Reported in this position is financing received from banks and/or third-party non-banks. This position also includes financing treated as capital and financing received for distribution to Micro, Small, and Medium Enterprises (MSME) customers in the context of linkage. This position is detailed in Form 25.00 - List of Financing Received.
Inter-Office Liabilities
Reported in this position are all BPRS liabilities to the head office and/or branches of the BPRS. This position cannot be offset against the inter-office assets position. This position is detailed in Form 26.00 - Details of Inter-Office Liabilities.
Other Liabilities
Reported in this position are all liabilities that cannot be grouped into the positions in numbers 1 to 7. This position is detailed in Form 27.00 - Details of Other Liabilities and Form 34.00 - Details of Other Liabilities - Others.
Profit Sharing Investment Funds
Reported in this position are all investment funds owned by banks and third-party non-banks with the profit sharing profit-sharing method. This position is detailed into:
a. Savings
Reported in this position are savings owned by third-party non-banks based on the mudharabah principle with the profit sharing profit-sharing method. This position is detailed in Form 23.00 - List of Investment Funds. b. Deposits Reported in this position are deposits owned by third-party non-banks based on the mudharabah principle with the profit sharing profit-sharing method. This position is detailed in Form 23.00 - List of Investment Funds.
c. Liabilities to Other Banks
Reported in this position are all types of BPRS liabilities in rupiah to other banks with the profit sharing profit-sharing method. This position is detailed in Form 24.00 - Details of Liabilities to Other Banks. d. Financing Received Reported in this position are all forms of financing received by the BPRS from banks and third-party non-banks, in the form of, among others, Mudharabah financing and Musyarakah financing with the profit sharing profit-sharing method. This position is detailed in Form 25.00 - List of Financing Received.
Paid-in Capital
This position is detailed into:
a. Authorized Capital
Reported in this sub-position is the authorized capital amount stated in the BPRS articles of association. b. Unpaid Capital Reported in this sub-position is the amount of authorized capital that has not been paid. This position is detailed in Form 28.00 - List of Paid-in Capital, Donation Capital, and Capital Payment Funds.
Additional Paid-in Capital
This position is detailed into:
a. Agio
Reported in this sub-position is the excess difference between the capital payments received by the BPRS and the nominal value of shares issued or sold. This sub-position is detailed in Form 28.00 - List of Paid-in Capital, Donation Capital, and Capital Payment Funds. b. Disagio Reported in this sub-position is the deficit difference between the capital payments received by the BPRS and the nominal value of shares issued or sold. This sub-position is detailed in Form 28.00 - List of Paid-in Capital, Donation Capital, and Capital Payment Funds.
c. Donation Capital
Reported in this sub-position is capital obtained from share donations, including the value difference recorded with the selling price in the event that the shares are sold, and capital originating from donations from shareholders or external parties received by the BPRS in the form of funds or other assets. This sub-position is detailed in Form 28.00 - List of Paid-in Capital, Donation Capital, and Capital Payment Funds. d. Capital Payment Funds Reported in this sub-position is all funds that have been effectively fully paid by shareholders or prospective shareholders in the context of increasing capital in the BPRS, but have not yet met the legal aspects and completeness of requirements to be classified as paid-in capital as regulated in the Financial Services Authority Regulation regarding minimum capital provision and core capital fulfillment for Sharia Rural Financing Banks. This sub-position is detailed in Form 28.00 - List of Paid-in Capital, Donation Capital, and Capital Payment Funds. e. Other Additional Paid-in Capital Reported in this sub-position is additional paid-in capital other than letters a to d, detailed as follows:
1) Additive Factors
2) Deductive Factors
Revaluation Difference of Fixed Assets
Reported in this position is the value formed as a result of the revaluation difference of fixed assets owned by the BPRS after receiving approval from the competent authority in accordance with applicable laws and regulations.
Reserves
Reported in this position are reserves formed in accordance with the articles of association and/or decisions of the General Meeting of Shareholders (GMS). This position is detailed into:
a. General
Reported in this sub-position are reserves formed from the allocation of profit balances or net profit after tax deduction for the purpose of strengthening capital and having received GMS approval. b. Specific Purpose Reported in this sub-position are reserves formed from the allocation of profit balances or net profit after tax deduction, the use of which has been determined and has received GMS approval.
Profit and Loss
Reported in this position is all profit or loss, both from prior years and the current year, that has not been distributed. This position is detailed into:
a. Prior Years
Reported in this sub-position is all profit or loss of the BPRS in prior year periods after tax deduction that has not had its allocation determined in a GMS decision.
1) Profit
2) Loss
b. Current Year
Reported in this sub-position is all net profit or loss of the BPRS in the current fiscal year period.
1) Profit
2) Loss
This sub-position is detailed in Form 03.00 - Profit and Loss Statement.

III.2.3
FORM 02.00 – 3 ADMINISTRATIVE ACCOUNTS - PER OFFICE NO. POS-CODES AMOUNT
I. Commitment Claims 500

Financing Facilities Not Yet Drawn
25) 510
a. Banks 511 b. Others 512
2. Others 520
II. Commitment Obligations 600
1. Profit-Sharing Financing Facilities Not Yet Drawn
10) 610
a. Banks 611 b. Others 612
2. Others 620
III. Contingent Claims 700
1. Guarantees or Warranties (Kafalah) Received
2. Revenue in Settlement 720
a. Murabahah 721 b. Istishna 722
c. Multijasa 723
d. Lease 724 e. Profit Sharing 725 f. Others 726
3. Others 730
IV. Others 800
1. Write-Off Productive Assets 29) 810
a. Productive Assets 811 b. Write-Off Productive Assets Restored or Successfully Collected
2. Write-Off Productive Assets 820
3. Channeling Funds 30) 830

III.2.4
FORM 02.00 – 4 EXPLANATION OF ADMINISTRATIVE ACCOUNTS - PER OFFICE
I. Commitment Claims
Commitment claims are claims arising from contracts or agreements consisting of promises that cannot be unilaterally revoked and must be executed if agreed-upon conditions are met.
1. Financing Facilities Not Yet Drawn
Reported in this position are all financing facilities obtained by the BPRS and not yet drawn, originating from:
a. Banks b. Others
This position is detailed in Form 25.00 – List of Financing Received.
2. Others
Reported in this position are commitment claims other than financing facilities not yet drawn as referred to in number 1.
II. Commitment Obligations
Commitment obligations are the BPRS's obligations arising from agreements with other parties that cannot be unilaterally revoked and must be executed if mutually agreed conditions are met.
1. Profit-Sharing Financing Facilities Not Yet Drawn
Reported in this position are all profit-sharing financing facilities still provided by the BPRS to customers and not yet drawn, consisting of:
a. Banks b. Others
This position is detailed in Form 10.00 – List of Profit-Sharing Financing.
2. Others
Reported in this position are commitment obligations other than profit-sharing financing facilities not yet drawn as referred to in number 1.

III. Contingent Claims
Contingent claims are claims whose occurrence depends on the occurrence or non-occurrence of one or more events in the future.

Guarantees or Warranties (Kafalah) Received
Reported in this position are all values of guarantees or warranties (kafalah) still valid on the reporting date, received by the BPRS from other parties in the context of customer receivable or financing transactions.
Revenue in Settlement
Reported in this position is all margin, profit-sharing, or lease revenue in settlement not yet received on productive assets whose quality is classified as substandard, doubtful, and non-performing. This position is detailed into:
a. Murabahah b. Istishna
c. Multijasa
d. Lease e. Profit sharing f. Others
Others
Reported in this position are BPRS contingent claims that cannot be grouped into numbers 1 and 2.
IV. Others
Write-Off Productive Assets
Reported in this position are all productive assets written off from the BPRS's financial position report. This position is detailed into:
a. Productive Assets b. Write-Off Productive Assets Restored or Successfully Collected This position is detailed in Form 29.00 - List of Write-Off Productive Assets. Write-Off Productive Assets Reported in this position are all productive assets written off by the BPRS. Channeling Funds Reported in this position are all channeling of financing to financing customers where the funds originate from banks and/or third-party non-banks, and the BPRS does not bear the risk for the aforementioned channeling financing. This position is detailed in Form 30.00 - List of Channeling Funds.

III.3
PROFIT AND LOSS STATEMENT - PER OFFICE
The profit and loss statement is a report regarding the cumulative amount of income and expenses from the beginning of the fiscal year up to the reporting date, consisting of:
Form 03.00 - 1 Profit and Loss Statement - Per Office Form 03.00 - 2 Explanation of Profit and Loss Statement - Per Office All profit and loss positions are filled in full rupiah amounts.

III.3.1
FORM 03.00 - 1 PROFIT AND LOSS STATEMENT - PER OFFICE ACCOUNT CODES AMOUNT A. Income from Fund Disbursement 10000

From Bank Indonesia 10100
From Placements in Other Sharia Banks 11000
a. Wadiah Bonus 11100
1) Current Accounts 11110
2) Savings 11120
b. Profit Sharing 11200
1) Current Accounts 11210
2) Savings 11220
3) Deposits 11230
c. Others 11300
Financing Provided 12000
a. To Other Banks 12100
1) Receivable Income 12110
a) Murabahah 12111 b) Istishna 12112 c) Multijasa 12113 d) Ujrah 12114
i. Rahn 12115
ii. Others 12116
e) Others 12117
2) Profit Sharing Income 12120
a) Mudharabah 12121 b) Musyarakah 12122 c) Others 12123
3) Lease Income 12130
a) Ijarah Income 12131 b) Depreciation of Ijarah Assets -/- 12132 b. To Third-Party Non-Banks 12200
1) Receivable Income 12210
a) Murabahah 12211 b) Istishna 12212 c) Multijasa 12213 d) Ujrah 12214
i. Rahn 12215
ii. Others 12216
e) Others 12217
2) Profit Sharing Income 12220
a) Mudharabah 12221 b) Musyarakah 12222 c) Others 12223
3) Lease Income 12230
a) Ijarah Income 12231 b) Depreciation of Ijarah Assets -/- 12232
4) Salam Income 12240
4. Income from Inter-Office Transactions 13000

5. Correction of Margin/Profit Sharing/
Lease Income -/-
14000
B. Profit Sharing for Investment Fund Owners -/- 15000
1. Nonprofit Sharing 15100
a. To Other Banks 15110
1) Savings 15111
2) Deposits 15112
3) Financing Received 15113
4) Others 15114
b. To Third-Party Non-Banks 15120
1) Savings 15121
2) Deposits 15122
3) Financing Received 15123
4) Others 15124
c. Inter-Office Transactions 15130
2. Profit Sharing 15200
a. To Other Banks 15210
1) Savings 15211
2) Deposits 15212
3) Financing Received 15213
4) Others 15214
b. To Third-Party Non-Banks 15220
1) Savings 15221
2) Deposits 15222
3) Financing Received 15223
4) Others 15224
c. Inter-Office Transactions 15230
C. Income After Distribution of Profit Sharing (A – B) 19000
D. Other Operational Income 20000
1. Income of the Bank as Mudharib in
Restricted Investment
21000
2. Service Fees 22000
a. Wakalah Fee Income 22100 b. Kafalah Fee Income 22200
c. Other Service Income 22300
3. Foreign Currency Sales Profit 23000
4. PPAP Recovery 24000
5. Correction of Provision for Impairment of
Other Assets
25000
6. Profit on Disposal of Ijarah Assets 26000
7. Others 27000
E. Operational Expenses 30000
1. Remuneration Expenses to Bank Indonesia 30100
2. Wadiah Trust Bonus 30200
a. Other Banks 30210 b. Third-Party Non-Banks 30220
3. Insurance and Guarantee Premiums 30300
a. Financing 30310 b. Third-Party Fund Guarantee 30320
c. Others 30390
4. Provision for Asset Write-Off Expenses 30400
a. Placements in Other Banks 30410 b. Receivables 30420
1) Murabahah Receivables 30421
2) Istishna Receivables 30422
3) Multijasa Receivables 30423
4) Lease Receivables 30424
5) Qardh Receivables 30425
c. Profit-Sharing Financing 30430
1) Mudharabah 30431
2) Musyarakah 30432
3) Others 30433
d. Others 30490
5. Impairment Loss on Other Assets 30500
a. Ijarah Assets 30510 b. Fixed Assets and Inventories 30520
c. Intangible Assets 30530
d. Foreclosed Collateral 30540 e. Inventories 30550
6. Depreciation/Amortization 30600
a. Fixed Assets and Inventories 30610 b. Intangible Assets 30620
c. Others 30690
7. Maintenance and Repair of Ijarah Assets 30700
8. Loss on Disposal of Ijarah Assets 30800
9. Loss on Disposal of Foreclosed Collateral 30900
10. Labor 31000
a. Board of Commissioners and DPS 31010 b. Board of Directors 31020
c. Employees 31030
d. Others 31040
11. Education and Training 31100
a. Board of Commissioners and DPS 31110 b. Board of Directors 31120
c. Employees 31130
d. Others 31140
12. Research and Development 31200
13. Rent 31300
14. Marketing 31400
a. Advertising 31410 b. Others 31420
15. Goods and Services 31500
a. Information Technology Management 31510 b. Others 31520
16. Foreign Currency Sales Loss 31600
17. Others 31900
F. 1. Operational Profit 40000
2. Operational Loss 40100
G. Non-Operational Income 41000

1. Profit from Sale of Fixed Assets and
Inventories
41100
2. Exchange Rate Difference Profit 41200
3. Others 41900
H. Non-Operational Expenses 42000
1. Loss from Sale of Fixed Assets and
Inventories
42100
2. Exchange Rate Difference Loss 42200
3. Others 42900
I. 1. Non-Operational Profit 43000
2. Non-Operational Loss 43100
J. 1. Current Year Profit 44000
2. Current Year Loss 44100
K. Estimated Income Tax 45000
L. Deferred Tax 46000
1. Deferred Tax Income 46100
2. Deferred Tax Expense 46200
M. Zakat 47000
N. Net Profit/Loss 48000
1. Net Profit 48100
2. Net Loss 48200

III.3.2
FORM 03.00 – 2 EXPLANATION OF PROFIT AND LOSS STATEMENT - PER OFFICE Income from Fund Disbursement This position reports the total income obtained by the BPRS from fund disbursement, including in the form of placements in Bank Indonesia, placements in other Sharia banks, receivables, financing, multijasa transactions, and ijarah. Income from fund disbursement is detailed into:

From Bank Indonesia
Reported in this position is the BPRS's income originating from fund placements in Bank Indonesia.
From Placements in Other Sharia Banks
Reported in this position is all BPRS income originating from the BPRS's fund placements in Sharia banks in Indonesia, detailed into:
a. Wadiah bonus
1) Current Accounts
2) Savings
b. Profit sharing
1) Current Accounts
2) Savings
3) Deposits
c. Others
Financing Provided
Reported in this position is the margin, ujrah, and profit sharing obtained from fund disbursement, detailed into transactions:
a. To Other Banks
Reported in this position is the profit sharing income from other banks, detailed into:
1) Receivable income:
a) Murabahah b) Istishna c) Multijasa d) Ujrah
i. Rahn
ii. Others
e) Others
2) Profit Sharing Income
a) Mudharabah b) Musyarakah c) Others
3) Lease Income
a) Ijarah Income b) Depreciation of Ijarah Assets b. To Third-Party Non-Banks Reported in this position is the profit sharing income from third-party non-banks, detailed into:
1) Receivable income:
a) Murabahah b) Istishna c) Multijasa d) Ujrah
i. Rahn
ii. Others
e) Others
2) Profit Sharing Income
a) Mudharabah b) Musyarakah c) Others
3) Lease Income
a) Ijarah Income b) Depreciation of Ijarah Assets
4) Salam Income
Income from Inter-Office Transactions
Reported in this position is the amount of income obtained by the BPRS from placements at the BPRS head office or branches.
Correction of Margin, Profit Sharing, or Lease Income
Reported in this position is the correction of margin, profit sharing, or lease income that has been recognized but not yet received (accrual) on productive assets that have experienced quality deterioration or impairment. This position is reported at the corrected value, if the correction of margin, profit sharing, or lease income such

causing margin income, profit-sharing, or lease income to be negative, this item does not need to be filled in.

Profit Sharing for Investment Fund Owners
The amount reported in this item is all profit-sharing distributed by the Sharia Rural Financing Bank (BPRS) to investment fund owners in current account, savings, deposits, and other transactions based on profit-sharing contracts. The profit-sharing reported is in accordance with the calculation in the profit-sharing distribution list.

Profit sharing for investment fund owners is detailed as follows:

Nonprofit Sharing
The amount reported in this item is profit-sharing distributed to investment fund investors using the nonprofit sharing method (including net revenue sharing), detailed by transaction:

a. To Other Banks
The amount reported in this item is profit-sharing distributed to other banks as investment fund owners using the nonprofit sharing method, detailed as follows:
1) Savings
2) Deposits
3) Financing Received
The amount reported in this item is the total distribution of profit-sharing using the nonprofit sharing method distributed for financing received by the BPRS from other banks.
4) Others
The amount reported in this item is the total distribution of profit-sharing using the nonprofit sharing method distributed by the BPRS to other banks that cannot be grouped into items 1) to 3).

b. To Third Parties Other Than Banks
The amount reported in this item is all profit-sharing distributed to third parties other than banks as investment fund owners using the nonprofit sharing method, detailed as follows:
1) Savings
2) Deposits
3) Financing Received
The amount reported in this item is the total distribution of profit-sharing using the nonprofit sharing method distributed for financing received by the BPRS from third parties other than banks.
4) Others
The amount reported in this item is the total distribution of profit-sharing using the nonprofit sharing method distributed by the BPRS to third parties other than banks that cannot be grouped into items 1) to 3).

c. Inter-Office Transactions
The amount reported in this item is the total distribution of profit-sharing using the nonprofit sharing method distributed by the BPRS to the BPRS head office or branches.

Profit Sharing
The amount reported in this item is profit-sharing distributed to investment fund investors using the profit sharing method, detailed by transaction:

a. To Other Banks
The amount reported in this item is all profit-sharing distributed to other banks as investment fund owners using the profit sharing method, detailed as follows:
1) Savings
2) Deposits
3) Financing Received
The amount reported in this item is the total distribution of profit-sharing using the profit sharing method distributed by the BPRS for financing received from other banks.
4) Others
The amount reported in this item is the total distribution of profit-sharing using the profit sharing method distributed by the BPRS to other banks that cannot be grouped into items 1) to 3).

b. To Third Parties Other Than Banks
The amount reported in this item is all profit-sharing given by the BPRS to third parties other than banks as investment fund owners using the profit sharing method, detailed as follows:
1) Savings
2) Deposits
3) Financing Received
The amount reported in this item is the total distribution of profit-sharing using the profit sharing method distributed by the BPRS for financing received from third parties other than banks.
4) Others
The amount reported in this item is the total distribution of profit-sharing using the profit sharing method distributed by the BPRS to third parties other than banks that cannot be grouped into items 1) to 3).

c. Inter-Office Transactions
The amount reported in this item is the total distribution of profit-sharing using the profit sharing method distributed by the BPRS to the BPRS head office or branches.

Income After Profit-Sharing Distribution
The amount reported in this item is the BPRS's income from fund disbursement after deducting profit-sharing to fund owners.

Other Operational Income
The amount reported in this item is income derived from activities conducted by the BPRS, detailed as follows:

Income of the Bank as Mudharib in Constrained Investment The amount reported in this item is income obtained from the BPRS's services in fund disbursement (as mudharib) in constrained investments.

Service Fees
The amount reported in this item is fee income obtained from services provided by the BPRS in the form of wakalah, kafalah, and/or other services, detailed as follows:
a. Wakalah Fee Income b. Kafalah Fee Income
c. Other Service Income
The amount reported in this item is income derived from services provided by the BPRS to other parties that cannot be grouped into letters a and b.

Foreign Currency Sales Profit
The amount reported in this item is income obtained from foreign currency sales profits at BPRSs conducting business as Foreign Exchange Dealers (PVA).

Recovery of PPAP
The amount reported in this item is the recovery of PPAP (Provision for Impairment of Productive Assets) that was formed due to improvements in the quality of productive assets, including results from the receipt of payments for productive assets that have been written off.

Correction of Other Asset Impairment Reserves
The amount reported in this item is the recovery of reserves for impairment of other assets in the event of certain circumstances that cause the fair value of assets to be greater than the carrying amount. Such recovery must not cause the carrying amount of financial assets to exceed the amortized cost before the recognition of impairment on the date of recovery.

Profit from Disposal of Ijarah Assets
The amount reported in this item is the profit obtained from the disposal of ijarah assets.

Others
The amount reported in this item is other operational income that cannot be grouped into items 1 to 6.

Operational Expenses
The amount reported in this item is all expenses incurred for business activities commonly conducted by BPRSs, detailed as follows:

Remuneration Expenses to Bank Indonesia
The amount reported in this item is all expenses incurred for loans received from Bank Indonesia.

Wadiah Deposit Bonuses
The amount reported in this item is all bonuses given to depositing customers for wadiah deposits at the BPRS. In this reporting, the wadiah deposit bonus expense is presented cumulatively from the beginning of the year to the report date, detailed as follows:
a. Other Banks b. Third Parties Other Than Banks

Insurance and Guarantee Premiums
The amount reported in this item is all insurance costs incurred by the BPRS, detailed as follows:
a. Financing
The amount reported in this sub-item is insurance premiums paid for coverage regarding the provision of financing. b. Third-Party Fund Guarantees The amount reported in this sub-item is guarantee premiums paid in the context of participation in the third-party fund guarantee program.
c. Others
The amount reported in this sub-item is insurance and/or guarantee premiums paid for coverage that cannot be grouped into letters a and b.

Provision for Impairment of Assets
This item is detailed as follows:
a. Placements with Other Banks
The amount reported in this sub-item is the expense for forming the provision for impairment of assets for fund placements with other banks. b. Receivables The amount reported in this sub-item is the expense for forming the provision for impairment of assets for receivables, detailed as follows:
1) Murabahah Receivables
2) Istishna Receivables
3) Multi-Service Receivables
4) Lease Receivables
5) Qardh Receivables
c. Profit-Sharing Financing
The amount reported in this sub-item is the expense for forming the provision for impairment of assets for profit-sharing financing, detailed as follows:
1) Mudharabah
2) Musyarakah
3) Others
d. Others

Impairment Losses on Other Assets
This item is detailed as follows:
a. Ijarah Assets
The amount reported in this sub-item is the expense for forming the impairment loss reserve for ijarah assets. Impairment of ijarah assets occurs if there are indications of asset value decline such that the carrying amount exceeds the recoverable amount, in accordance with financial accounting standards for BPRSs. b. Fixed Assets and Inventories The amount reported in this sub-item is the expense for forming the impairment loss reserve for fixed assets and inventories. Impairment of fixed assets and inventories occurs if there are indications of asset value decline such that the carrying amount exceeds the recoverable amount, in accordance with financial accounting standards for BPRSs.
c. Intangible Assets
The amount reported in this sub-item is the expense for forming the impairment loss reserve for intangible assets. Impairment of intangible assets occurs if there are indications of asset value decline such that the carrying amount exceeds the recoverable amount, in accordance with financial accounting standards for BPRSs. d. Foreclosed Collateral This sub-item reports the expense for forming the impairment loss reserve for foreclosed collateral. Impairment of foreclosed collateral occurs if there are indications of collateral value decline such that the carrying amount exceeds the recoverable amount, in accordance with financial accounting standards for BPRSs. e. Inventories The amount reported in this sub-item is the expense for forming the impairment loss reserve for inventories. Impairment of inventories occurs if there are indications of inventory value decline such that the carrying amount exceeds the recoverable amount, in accordance with financial accounting standards for BPRSs.

Depreciation or Amortization
This item is detailed as follows:
a. Fixed Assets and Inventories
This sub-item reports depreciation expenses for fixed assets and inventories. b. Intangible Assets This sub-item reports amortization expenses for intangible assets.
c. Others
This sub-item reports depreciation or amortization expenses that cannot be grouped into letters a and b.

Maintenance and Repair of Ijarah Assets
The amount reported in this item is all maintenance and repair expenses incurred by the BPRS for the maintenance and repair of ijarah assets owned by the BPRS that do not add to the capacity, economic life, or value of the ijarah assets.

Loss on Disposal of Ijarah Assets
The amount reported in this item is the loss arising from the disposal of ijarah assets.

Loss on Disposal of Foreclosed Collateral
The amount reported in this item is the loss arising from the disposal of foreclosed collateral.

Labor
This item is detailed as follows:
a. Board of Commissioners and DPS (Sharia Supervisory Board) The amount reported in this sub-item is labor costs such as salaries, allowances, bonuses, honoraria, and compensation in the form of shares, and/or other facilities given to the Board of Commissioners and DPS, before deduction for income tax and other withholdings. In the event that income tax is also borne by the BPRS, the amount is added to this item. b. Board of Directors The amount reported in this sub-item is labor costs such as salaries, allowances, bonuses, and compensation in the form of shares, and/or other facilities given to the Board of Directors before deduction for income tax and other withholdings. In the event that income tax is also borne by the BPRS, the amount is added to this item.
c. Employees
The amount reported in this sub-item is labor costs such as basic salaries, wages, and allowances paid to BPRS employees, both permanent and non-permanent, before deduction for income tax and other withholdings. In the event that income tax is also borne by the BPRS, the amount is added to this item. d. Others The amount reported in this sub-item is all labor costs that cannot be grouped into letters a to c, including overtime pay and healthcare.

Education and Training
The amount reported in this item is costs related to education and training attended by Board of Directors members, Board of Commissioners members, DPS members, and BPRS employees, whether organized by third parties or internally by the BPRS, including courses and seminars as well as travel and accommodation costs related to the organization of such education and training. This item also includes donations given to educational institutions specializing in Sharia banking education. This item is detailed as follows:
a. Board of Commissioners and DPS b. Board of Directors
c. Employees
d. Others

Research and Development
The amount reported in this item is costs related to research and development conducted by the BPRS. This item includes travel and accommodation costs related to the organization of research and development conducted by the BPRS as well as research and development costs for the establishment and opening of BPRS branches.

Rent
The amount reported in this item is rent paid by the BPRS to third parties, including office rent, house rent, office equipment rent, and furniture rent.

Marketing
The amount reported in this item is costs related to the promotion of the BPRS's banking products, including costs for educating the public about the BPRS's banking products, costs for giving prizes that cannot be directly attributed to customer accounts, and advertising costs for promotion. This item is detailed as follows:
a. Advertising
Advertising refers to the cost of advertising the bank's products or other business activities through various media. b. Others Others refers to other promotional costs that cannot be grouped into letter a.

Goods and Services
This item is detailed as follows:
a. Information Technology Management
The amount reported in this sub-item is all costs incurred by the BPRS related to the receipt or use of third-party services related to information technology management. b. Others The amount reported in this sub-item is costs incurred by the BPRS related to the receipt or use of goods and services, including electricity, water, telephone, internet network, stationery, printing, travel, accommodation, newspapers, and magazines.

Loss on Foreign Currency Sales
The amount reported in this item is the loss arising from the sale of foreign currency.

Others
The amount reported in this item is operational expenses that cannot be grouped into items 1 to 16.

Operational Profit and Loss

Operational Profit
The amount reported in this item is the positive difference between income after profit-sharing distribution and other operational income with operational expenses.
Operational Loss
The amount reported in this item is the negative difference between income after profit-sharing distribution and other operational income with operational expenses.

Non-Operational Income
The amount reported in this item is all non-operational income derived from activities conducted by the BPRS. Non-operational income is detailed as follows:

Profit from Sale of Fixed Assets and Inventories The amount reported in this item is the profit obtained from the sale of fixed assets and inventories owned by the BPRS.

Exchange Rate Difference Profit
The amount reported in this item is the exchange rate difference profit, being the excess difference between the carrying amount of foreign currency based on the Bank Indonesia (BI) middle rate on the report date and the previously recorded carrying amount.

Others
The amount reported in this item is non-operational income that cannot be grouped into items 1 and 2. In the event that this item's amount exceeds 25% (twenty-five percent) of the total non-operational income, the BPRS details it in Form 35.00 - Details of Other Non-Operational Income.

Non-Operational Expenses
The amount reported in non-operational expenses is costs incurred for activities that are not the main business activities of the BPRS, detailed as follows:

Loss on Sale of Fixed Assets and Inventories
The amount reported in this item is the loss arising from the sale of fixed assets and inventories owned by the BPRS.
Exchange Rate Difference Loss
The amount reported in this item is the exchange rate difference loss, being the shortfall difference between the carrying amount of foreign currency based on the Bank Indonesia (BI) middle rate on the report date and the previously recorded carrying amount.
Others
The amount reported in this item is non-operational expenses that cannot be grouped into items 1 and 2. If this item's amount exceeds 25% (twenty-five percent) of the total non-operational expenses, the BPRS details it in Form 36.00 - Details of Other Non-Operational Expenses.

Non-Operational Profit and Non-Operational Loss

Non-Operational Profit
The amount reported in this item is the positive difference between non-operational income and non-operational expenses.
Non-Operational Loss
The amount reported in this item is the negative difference between non-operational income and non-operational expenses.

Current Year Profit and Current Year Loss

Current Year Profit
The amount reported in this item is the positive difference from all operational income and non-operational income, minus operational expenses and non-operational expenses.
Current Year Loss
The amount reported in this item is the negative difference from all operational income and non-operational income, minus operational expenses and non-operational expenses.

Estimate of Income Tax
The amount reported in this item is the estimate of current year income tax as regulated in tax legislation provisions, which becomes an expense of the current year profit.

Deferred Tax

Deferred Tax Income
The amount reported in this item is income derived from fiscal corrections as regulated in financial accounting standards for BPRSs regarding income tax accounting.
Deferred Tax Expense
The amount reported in this item is expenses derived from fiscal corrections as regulated in financial accounting standards for BPRSs regarding income tax accounting.

Zakat
The amount reported in this item is the amount of income zakat paid by the BPRS.

Net Profit and Loss

Net Profit
The amount reported in this item is the current year net profit, minus the estimate of current year tax, minus deferred tax expenses or plus deferred tax income.
Net Loss
The amount reported in this item is the current year net loss.

III.4
FOREIGN CURRENCY CASH LIST
This list reports the amount of foreign currency owned by BPRSs conducting business as foreign exchange dealers on the report date. This list is detailed as follows:
A. Form 04.00 – 1 Foreign Currency Cash
B. Form 04.00 – 2 Foreign Currency Cash List Codes
C. Form 04.00 – 3 Foreign Currency Cash List Explanations
The data in the foreign currency cash list below relates to other items, namely the amount in column IV "Rupiah Value" in this list must be equal to the amount in the "Cash in Foreign Currency" item (code 102) on Form 02.00 - Balance Sheet.

III.4.1
FORM 04.00 - 1 FOREIGN CURRENCY CASH
I II III IV
Currency Type Nominal Currency Middle Rate Rupiah Value TOTAL

III.4.2
FORM 04.00 – 2 FOREIGN CURRENCY CASH LIST CODES COLUMN CODE I Currency Type Filled with foreign currency codes referring to Appendix 03 - Foreign Currency Code List II Nominal Currency Filled with full units up to 2 (two) decimal digits behind the comma according to the foreign currency value (original currency) III Middle Rate Filled with full value up to 2 (two) decimal digits behind the comma IV Rupiah Value Filled in full Rupiah units

III.4.3
FORM 04.00 – 3 FOREIGN CURRENCY CASH LIST EXPLANATIONS Foreign currency cash (valas) refers to foreign banknotes, foreign coins, and travelers cheques that are still valid and owned by the BPRS as a foreign exchange dealer. The foreign currency cash list is detailed as follows:
I. Currency Type
The amount reported in this column is the foreign currency traded by the BPRS as a foreign exchange dealer in the form of foreign banknotes, foreign coins, and travelers cheques that are still valid. Filled with foreign currency codes referring to Appendix 03 - Foreign Currency Code List.
II. Nominal Currency
The amount reported in this column is the foreign currency value (original currency) before being converted to Rupiah owned by the BPRS on the report date.
III. Middle Rate
The amount reported in this column is the Bank Indonesia (BI) middle rate on the report date. If the middle rate for foreign currency is not available, it is reported as the BPRS's buy rate plus sell rate on the report date divided by two (average). Filled in full value up to 2 (two) decimal digits behind the comma.
IV. Rupiah Value
The amount reported in this column is the result of the multiplication of the nominal value by the middle rate.

III.5
PLACEMENTS WITH OTHER BANKS LIST
This list reports the BPRS's claim position or placements with other banks conducting operational activities based on Sharia or conventional principles in the form of current accounts, savings, deposits, Sharia deposit certificates, and/or other similar fund placements. This list is detailed as follows:
A. Form 05.00 – 1 Placements with Other Banks List B. Form 05.00 – 2 Placements with Other Banks List Codes
C. Form 05.00 – 3 Placements with Other Banks List Explanations
The data in the placements with other banks list below relates to other items, lists, and details, namely:

The amount in column XIII "Total" in this list must be equal to the amount in the "Placements with Other Banks" item (code 120) on Form 02.00 - Balance Sheet.
The amount in column XVI "Remuneration to be Received" in this list must be equal to the amount in the "Total" column for the type of instrument for remuneration to be received-Placements with Other Banks (code 21) on Form 20.00 - Details of Other Assets.
The amount in column XVII "PPAP" in this list must be equal to the total general and specific PPAP for the instrument type "Placements with Other Banks" (code 10) on Form 12.00 – List of Provisions for Impairment of Productive Assets.

III.5.1
FORM 05.00 - 1 PLACEMENTS WITH OTHER BANKS LIST I II III IV V VI VII VIII Number CIF Code Bank Bank Name Customer Classification (Bank) Instrument Type Tenor Funding Source Contract Type Relationship with Bank Operation Type Start Date Maturity Date Method Share IX X XI XII XIII XIV XV XVI XVII Contract Characteristics Percentage Remuneration Quality Status BMPD Total Nominal Amount Blocked Reason for Blocking To Be Received PPAP Method Profit Sharing Percentage Initial Ratio Contract Month Report TOTAL

III.5.2
FORM 05.00 – 2 CODE LIST FOR PLACEMENTS IN OTHER BANKS

CODE COLUMNS
I CIF Number
II Bank Code
Filled with the bank code
III Bank Name
IV Customer Classification (Bank)
A. Relationship with Bank
1. Related 1
2. Unrelated 2
3. Related for Welfare Purposes 3
B. Operational Type
1. Sharia 1
2. Conventional 2
V Instrument Type
1. Current Account 1
2. Savings
a. General 3 b. Special 4
3. Time Deposit
a. General 5 b. Special 6
4. Sharia Deposit Certificate 7
5. Others 9
VI Tenor
A. Start Date YYYYMMDD
B. Maturity Date YYYYMMDD
VII Funding Source
A. Method
1. Muthlaqah
a. Profit Sharing 1 b. Nonprofit Sharing 2
2. Muqayyadah
a. Profit Sharing 3 b. Nonprofit Sharing 4
B. Share
VIII Contract Type
1. Wadiah 1
2. Mudharabah 2
3. Others 9
IX Contract Characteristics
A. Profit Sharing Method
1. Muthlaqah
a. Profit Sharing 1 b. Nonprofit Sharing 2
2. Muqayyadah
a. Profit Sharing 3 b. Nonprofit Sharing 4
B. Nisbah Percentage
X Return Percentage
A. Contract Start
B. Reporting Month

XI Quality
1. Performing 1
2. Less Performing 3
3. Non-Performing 5
XII BMPD Status
1. Not in Breach and Not in Excess 00
2. In Breach
a. Individual Breach 11 b. Group Breach 12
c. Individual and Group Breach 13
3. In Excess
a. Individual Excess 21 b. Group Excess 22
c. Individual and Group Excess 23
XIII Amount
XIV Blocked Nominal
XV Reason for Blocking
1. Escrow Account 1
2. Cash Collateral 2
3. Others 9
XVI Return to be Received
XVII PPAP

III.5.3
FORM 05.00 – 3 EXPLANATION OF PLACEMENTS IN OTHER BANKS LIST

I. CIF Number
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding CIF Number.

II. Bank Code
The code reported in this column is the code of other banks, referring to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Bank Code. If a BPRS has more than one type of placement account in the same bank, the Bank Code column for each account is still filled according to the transaction type.

III. Bank Name
The code reported in this column is the name of other banks that have obligations to the BPRS. The name of other banks is filled in completely according to the name stated in the contract or agreement.

IV. Customer Classification (Bank)
A. Relationship with Bank
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Relationship with Bank. B. Operational Type Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Operational Type.

V. Instrument Type
The code reported in this column is the form of BPRS placement in other banks, detailed as follows:

Current Account
Current accounts are deposits in the name of the BPRS in commercial banks based on a wadiah contract or other contracts not contrary to Sharia principles, which can be withdrawn at any time using checks, giro slips, other payment order instruments, or through book transfers.
Savings
Savings are deposits in the name of the BPRS in other banks based on a wadiah contract or investment funds based on a mudharabah contract or other contracts not contrary to Sharia principles, which can only be withdrawn according to specific agreed conditions, but cannot be withdrawn using checks, giro slips, and/or other instruments equivalent to them. Savings consist of:
a. General Savings, including term savings. b. Special Savings, which are savings in other banks that function as a holding institution for fund pooling, among others, to overcome liquidity difficulties.
Time Deposit
Time deposits are investment funds based on a mudharabah contract or other contracts not contrary to Sharia principles, which can only be withdrawn at a specific time based on a contract between the BPRS and the other bank. Time deposits consist of:
a. General Time Deposits. b. Special Time Deposits, which are time deposits in other banks that function as a holding institution for fund pooling, among others, to overcome liquidity difficulties.
Sharia Deposit Certificate
Sharia deposit certificates are deposits in the form of time deposits based on Sharia principles, where the certificate of deposit can be transferred, issued by commercial banks and owned by the BPRS. Sharia deposit certificates are recorded at acquisition cost. The difference between acquisition cost and nominal value is amortized on a straight-line basis over the term of the Sharia deposit certificate. Included in this type are:
a. Sharia deposit certificates owned by the BPRS that are pledged and/or used as collateral; and/or b. Sharia deposit certificates owned by the BPRS that have matured.
Others
Others are all placements in other banks that cannot be grouped into numbers 1 through 4.

VI. Tenor
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Tenor.

VII. Funding Source
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Funding Source.

VIII. Contract Type
The code reported in this column is the type of contract used in placements in other banks, detailed as follows:

Wadiah
Mudharabah
Others

IX. Contract Characteristics
A. Profit Sharing Method
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Profit Sharing Method. B. Nisbah Percentage Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Nisbah Percentage.

X. Return Percentage
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Return Percentage.

XI. Quality
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Quality.

XII. BMPD Status
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding BMPD Status.

XIII. Amount
The code reported in this column is the transaction value position on the reporting date. This balance cannot be offset with the liabilities of the BPRS to the same other bank.

XIV. Blocked Nominal
The code reported in this column is the portion of the placement balance in other banks that is blocked for specific purposes so that it cannot be withdrawn at any time.

XV. Reason for Blocking

Escrow Account
Filled with code 1 when the blocking of placements in other banks is done for an escrow account.
Cash Collateral
Filled with code 2 when the blocking of placements in other banks is done for collateral (cash collateral).
Others
Filled with code 9 when the blocking of placements in other banks is done for reasons other than numbers 1 and 2.

XVI. Return to be Received
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Return to be Received.

XVII. PPAP
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding PPAP.

III.6
MURABAHAH RECEIVABLES LIST
In this list, all claims of the BPRS (seller) to banks and non-bank third parties (buyers) in murabahah transactions are reported at the claim balance (total murabahah receivables) on the reporting date. This list is detailed as follows:
A. Form 06.00 – 1 Murabahah Receivables List
B. Form 06.00 – 2 Code List for Murabahah Receivables
C. Form 06.00 – 3 Explanation of Murabahah Receivables List
Data in this murabahah receivables list relates to other positions, lists, and details, namely:

The amount in column XXV “Amount” in this list must be equal to the amount in the “Murabahah Receivables” (code 131) position in Form 02.00 - Financial Position Statement.
The amount in column XXIV “Deferred Margin Balance” in this list must be equal to the amount in the “Deferred Murabahah Margin Income” (code 132) position in Form 02.00 - Financial Position Statement.
The amount in column XXVII “Return to be Received” in this list must be equal to the amount in the “Amount” column for Instrument Type-Return to be Received-Receivables-Murabahah (code 22) in Form 20.00 - Other Assets Detail.
The amount in column XXIX “PPAP” with the nature of restructuring receivables in this list must be equal to the total general and specific PPAP for Nature of Receivables or Financing-Restructuring (code 1) and Instrument Type-Receivables-Murabahah (code 31) in Form 12.00 - Provision for Write-off of Productive Assets List.
The amount in column XXIX “PPAP” with the nature of receivables other than restructuring in this list must be equal to the total general PPAP and Instrument Type-Receivables-Murabahah (code 31) in Form 12.00 - Provision for Write-off of Productive Assets List.

III.6.1
FORM 06.00 – 1 MURABAHAH RECEIVABLES LIST

I II III IV V VI VII
CIF Number Customer Name Identity Number
Customer Group Number
Customer Group
Customer Classification
Account Number
Relationship with
Bank
Business
Category
TOTAL

VIII IX X XI XII XIII
Tenor Funding Source
Location
Usage
Type
Receivable Nature Receivable Status
Start
Date
Maturity
Date
Method
Share

XIV XV XVI XVII XVIII XIX XX
Type
Usage
Economic
Sector
Contract Value
Period
Installment
Payment
Return Percentage
Quality
Status
Contract
Start
Month
Report

XXI XXII XXIII XXIV XXV XXVI
Nominal
Unamortized
Administrative
Costs
Balance
Cost Price
Deferred
Margin
Balance
Amount
Overdue
Days Principal Margin

XXVII XXVIII
To be
Received
Collateral/Guarantee
Type
Collateral/
Guarantee
Type
Binding
Code
Register or
Number
Collateral
Karats Weight
Location Coordinates Collateral
Latitude Longitude

XXVIII XXIX
Collateral / Guarantee
PPAP
Guarantor
Group
Last
Valuation
Date
Collateral/Guarantee
Value
Guaranteed
Portion

III.6.2
FORM 06.00 – 2 CODE LIST FOR MURABAHAH RECEIVABLES

CODE COLUMNS
I CIF Number
II Customer Name
III Identity Number
IV Customer Group Number
V Customer Group
Filled with Bank Code and Non-Bank Third Party Code VI Customer Classification A. Relationship with Bank
1. Related 1
2. Unrelated 2
3. Related for Welfare Purposes 3
B. Business Category
1. Micro 1
2. Small 2
3. Medium 3
4. Other than Micro, Small, and Medium 4
VII Account Number
VIII Tenor
A. Start Date YYYYMMDD
B. Maturity Date YYYYMMDD
IX Funding Source
A. Method
1. Muthlaqah
a. Profit Sharing 1 b. Nonprofit Sharing 2
2. Muqayyadah
a. Profit Sharing 3 b. Nonprofit Sharing 4
B. Share
X Location of Use
Refers to Appendix 02 - List of Regency/City Codes XI Type of Receivable
1. Joint Financing (Syndication) 10
2. Financing to Third Parties via Channeling 20
3. Financing to Third Parties via Executing
for Re-disbursement
4. Financing for Gold Ownership 40
5. Other Financing Provided 90
XII Nature of Receivable
1. Restructured Financing 1
2. Receivable Takeover 2
3. Customer Debt Transfer 4
4. Others 9
XIII Receivable Status
1. Pledged to Bank Indonesia 1
2. Pledged to Other Banks 2
3. Pledged to Other Financial Institutions 3
4. Pledged to Other Parties 4
5. Not Pledged 9
XIV Type of Use
1. Working Capital 1
2. Investment 2
3. Consumption 3
XV Economic Sector
Refers to Appendix 04 - List of Economic Sector Codes XVI Contract Value XVII Installment Payment Period
1. Daily 1
2. Weekly 2
3. Monthly 3
4. Quarterly 4
5. End of Contract Period 5
6. Others 9
XVIII Return Percentage
A. Contract Start
B. Reporting Month
XIX Quality
1. Performing 1
2. Special Attention 2
3. Less Performing 3
4. Doubtful 4
5. Non-Performing 5
XX BMPD Status
1. Not in Breach and Not in Excess 00
2. In Breach
a. Individual Breach 11 b. Group Breach 12
c. Individual and Group Breach 13
3. In Excess
a. Individual Excess 21 b. Group Excess 22
c. Individual and Group Excess 23
XXI Nominal
XXII Unamortized Administrative Costs
XXIII Cost Price Balance
XXIV Deferred Margin Balance
XXV Amount
XXVI Overdue
A. Days
B. Principal
C. Margin
XXVII Return to be Received
XXVIII Collateral or Guarantee
A. Type of Collateral or Guarantee
1. Savings 020
2. Time Deposit 041
3. Foreign Currency 045
4. Security Deposit 046
5. Precious Metals 051
6. Jewelry Gold 052
7. Securities
a. Mutual Fund Certificates 081 b. Government Bonds 082
c. Corporate Bonds 083
d. Sharia State Securities (SBSN) 086 f. Sharia Securities Issued by Bank Indonesia
8. Warehouse Receipts 092
9. Buildings or Office Spaces 161
10. Warehouses 162
11. Shop-Houses or Office Houses 163
12. Residential Plots 176
13. Apartments 177
14. Land 187
15. Motor Vehicles 189
16. Machinery 190
17. Motorized Ships or Boats 192
18. Inventory 193
19. Other Business Premises 194
20. Other Collateral 199
21. Guarantee - Bank Guarantee 210
22. Guarantee - Life Insurance 220
23. Guarantee - Financing Insurance 230
24. Guarantee - Others 290
B. Type of Binding
1. First Rank Land Title Right (Hak Tanggungan) 11
2. Land Title Right Other Than First Rank 12
3. Pledge 20
4. Fiducia and Mortgage 30
5. Power of Attorney to Encumber Land Title Right
(SKMHT)
6. Cessie 50
7. No Security Right Encumbered
b. Other Than Power of Attorney to Sell 62
8. Others 90
C. Register Code or Collateral Number
D. Karats
E. Weight
F. Collateral Location Coordinates
1. Latitude
2. Longitude
G. Guarantor Group
1. Government Sector
a. Central Government 800 b. Regional Government 805
1) State-Owned Enterprises (BUMN)
meeting requirements
2) State-Owned Enterprises (BUMN)
not meeting requirements
3) Regional-Owned Enterprises
meeting requirements
4) Regional-Owned Enterprises
not meeting requirements
2. Mixed Government Sector 840
3. Banks
Filled with bank code
4. Companies 860
5. Baitul Mal Wa Tamwil (BMT) 862
6. Cooperatives 870
7. Foundations 871
8. Groups 872
9. Zakat, Infak, and Sadaqah Institutions or Bodies
10. Individuals
11. Others 900
H. Last Valuation Date YYYYMMDD
I. Collateral or Guarantee Value
XXIX PPAP

III.6.3
FORM 06.00 – 3 EXPLANATION OF MURABAHAH RECEIVABLES LIST

I. CIF Number
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding CIF Number.

II. Customer Name
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Customer Name.

III. Identity Number
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Identity Number.

IV. Customer Group Number
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Customer Group Number.

V. Customer Group
The code reported in this column is the parties who are buyers of goods in murabahah transactions. This column is filled with a bank code referring to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Bank Code or non-bank third party codes as found on the website of the Financial Services Authority Reporting System.

VI. Customer Classification
A. Relationship with Bank
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Relationship with Bank. B. Business Category Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Business Category.

VII. Account Number
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Account Number.

VIII. Tenor
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Tenor.

IX. Funding Source
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Funding Source.

X. Location of Use
The code reported in this column is the regency or city where the customer's business or project is located. Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Location of Use.

XI. Type of Receivable

Joint Financing (Syndication)
Joint financing (syndication) is the provision of receivables to customers where the funds are provided by more than one bank. The receivables reported as this type of receivable are those provided to customers in the proportion of the BPRS.
Financing to Third Parties via Channeling
Financing to third parties via channeling is the provision of receivables to customers where the funds are channeled through a bank or other party. For the channeling of these receivables, the BPRS as the owner of the funds bears the risk, while the channeling party does not bear the risk. For this type of receivable, the customer reported is the end customer receiving the receivable.
Financing to Third Parties via Executing for Re-disbursement
Financing to third parties via executing for re-disbursement is the provision of receivables to customers where the funds are channeled through a bank or other party. The bank or channeling party mentioned bears the risk in case of customer default. For this type of receivable, the customer reported is the channeling party.
Financing for Gold Ownership
Financing for gold ownership is the provision of receivables to customers for the purpose of gold ownership.
Other Financing Provided
Other financing provided is the provision of receivables other than the types of receivables that cannot be grouped into numbers 1 through 4.

XII. Nature of Receivable
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Nature of Receivables or Financing.

XIII. Receivable Status
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Receivable Status.

XIV. Type of Use
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Type of Use.

XV. Economic Sector
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Economic Sector.

XVI. Contract Value
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Contract Value.

XVII. Installment Payment Period
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Installment Payment Period.

XVIII. Return Percentage
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Return Percentage.

XIX. Quality
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Quality.

XX. BMPD Status
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding BMPD Status.

XXI. Nominal
The code reported in this column is the cost price balance not taking into account unamortized administrative costs.

XXII. Unamortized Administrative Costs
The code reported in this column is the balance of administrative costs not yet amortized as a reduction of the deferred margin balance.

XXIII. Cost Price Balance
The code reported in this column is the acquisition price minus installments received up to the reporting date and unamortized administrative costs.

XXIV. Deferred Margin Balance
The code reported in this column is the total margin agreed upon at the start of the murabahah contract minus the total margin received up to the reporting date and unamortized administrative costs.

XXV. Amount
The code reported in this column is the total murabahah receivables to customers which has taken into account unamortized administrative costs.

XXVI. Overdue
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Overdue.

XXVII. Return to be Received
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Return to be Received.

XXVIII. Collateral or Guarantee
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Collateral or Guarantee.

XXIX. PPAP
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding PPAP.

III.7
ISTISHNA RECEIVABLES LIST
In this list, all claims of the BPRS (seller) to banks and non-bank third parties (buyers) in istishna transactions are reported at the claim balance (total istishna receivables) on the reporting date. This list is detailed as follows:
A. Form 07.00 – 1 Istishna Receivables List
B. Form 07.00 – 2 Code List for Istishna Receivables
C. Form 07.00 – 3 Explanation of Istishna Receivables List
Data in the istishna receivables list below relates to other positions, lists, and details, namely:

The amount in column XXV “Amount” in this list must be equal to the amount in the “Istishna Receivables” (code 141) position in Form 02.00 - Financial Position Statement.
The amount in column XXIV “Deferred Margin Balance” in this list must be equal to the amount in the “Deferred Istishna Margin Income” (code 142) position in Form 02.00 - Financial Position Statement.
The amount in column XXVII “Return to be Received” in this list must be equal to the amount in the “Amount” column for Instrument Type-Return to be Received-Receivables-Istishna (code 23) in Form 20.00 - Other Assets Detail.
The amount in column XXIX “PPAP” with the nature of restructuring receivables in this list must be equal to the total general and specific PPAP for Nature of Receivables or Financing-Restructuring (code 1) and Instrument Type-Receivables-Istishna (code 32) in Form 12.00 - Provision for Write-off of Productive Assets List.
The amount in column XXIX “PPAP” with the nature of receivables other than restructuring in this list must be equal to the total general PPAP and Instrument Type-Receivables-Istishna (code 32) in Form 12.00 - Provision for Write-off of Productive Assets List.

III.7.1
FORM 07.00 – 1 ISTISHNA RECEIVABLES LIST

I II III IV V VI VII
CIF Number Customer Name Identity Number
Customer Group Number
Customer Group
Customer Classification
Account Number
Relationship with Bank
Business
Category
TOTAL

VIII IX X XI XII XIII
Tenor Funding Source
Location
Usage
Type
Receivable
Nature
Receivable
Status
Start
Date
Maturity
Date
Method
Share

XIV XV XVI XVII XVIII XIX XX
Type
Usage
Economic
Sector
Contract Value
Period
Installment
Payment
Return Percentage
Quality
Status
Contract
Start
BMPD
Month
Report

XXI XXII XXIII XXIV XXV XXVI
Nominal
Unamortized
Administrative
Costs
Balance
Cost Price
Deferred
Margin
Balance
Amount
Overdue
Days Principal Margin

XXVII XXVIII
To be Received
Collateral / Guarantee
Type
Collateral/
Guarantee
Type
Binding
Register Code or Number
Collateral
Karats Weight
Location Coordinates Collateral
Latitude Longitude

XXVIII XXIX
Collateral / Guarantee
PPAP
Guarantor
Group
Last
Valuation
Date
Collateral/Guarantee
Value
Guaranteed
Portion

III.7.2
FORM 07.00 – 2 CODE LIST FOR ISTISHNA RECEIVABLES

CODE COLUMNS
I CIF Number
II Customer Name
III Identity Number
IV Customer Group Number
V Customer Group
Filled with bank code and non-bank third party code VI Customer Classification A. Relationship with Bank
1. Related 1
2. Unrelated 2
3. Related for Welfare Purposes 3
B. Business Category
1. Micro 1
2. Small 2
3. Medium 3
4. Other than Micro, Small, and Medium 4
VII Account Number
VIII Tenor
A. Start Date YYYYMMDD
B. Maturity Date YYYYMMDD
IX Funding Source
A. Method
1. Muthlaqah
i. Profit Sharing 1
ii. Nonprofit Sharing 2
2. Muqayyadah
i. Profit Sharing 3
ii. Nonprofit Sharing 4
B. Share
X Location of Use
Refers to Appendix 02 - List of Regency/City Codes XI Type of Receivable
1. Joint Financing (Syndication) 10
2. Financing to Third Parties via
Channeling 20
3. Financing to Third Parties via
Executing for Re-disbursement 25
4. Other Financing Provided 90
XII Nature of Receivable
1. Restructured Financing 1
2. Receivable Takeover 2
3. Customer Debt Transfer 4
4. Others 9
XIII Receivable Status
1. Pledged to Bank Indonesia 1
2. Pledged to Other Banks 2
3. Pledged to Other Financial Institutions 3
4. Pledged to Other Parties 4
5. Not Pledged 9

4. Pledged to Other Parties 4
5. Not Pledged 9
XIV Type of Use
1. Working Capital 1
2. Investment 2
3. Consumption 3
XV Economic Sector
Refer to Appendix 04 - List of Economic Sector Codes XVI Contract Value XVII Installment Payment Period
1. Daily 1
2. Weekly 2
3. Monthly 3
4. Quarterly 4
5. End of Contract Period 5
6. Other 9
XVIII Profit Percentage
A. At Contract Start
B. Reporting Month
XIX Quality
1. Performing 1
2. Special Attention 2
3. Less Performing 3
4. Doubtful 4
5. Non-Performing 5
XX BMPD Status
1. Not in Violation and Not in Excess 00
2. In Violation
a. Individual Violation 11 b. Group Violation 12
c. Individual and Group Violation 13
3. In Excess
a. Individual Excess 21 b. Group Excess 22
c. Individual and Group Excess 23
XXI Nominal
XXII Unamortized Administrative Costs
XXIII Principal Balance
XXIV Deferred Margin Balance
XXV Total
XXVI Overdue
A. Days
B. Principal
C. Margin
XXVII Profit to be Received
XXVIII Collateral or Guarantee
A. Type of Collateral or Guarantee
1. Savings 020
2. Deposits 041
3. Foreign Currency Notes 045
4. Guarantee Deposits 046
5. Precious Metals 051
6. Jewelry Gold 052
7. Securities
a. Mutual Fund Certificates 081 b. Government Bonds 082
c. Corporate Bonds 083
d. Sharia State Securities (SBSN) 086
Issued by Bank Indonesia 088
8. Warehouse Receipts 092
9. Office Buildings or Rooms 161
10. Warehouses 162
11. Shop-Houses or Office-Houses 163
12. Residential Plots 176
13. Apartments 177
14. Land 187
15. Motor Vehicles 189
16. Machinery 190
17. Motorized Ships or Boats 192
18. Inventory 193
19. Other Business Premises 194
20. Other Collateral 199
21. Guarantee - Guarantee 210
22. Guarantee - Life Insurance 220
23. Guarantee - Financing Insurance 230
24. Guarantee - Other 290
B. Type of Encumbrance
1. First Rank Land Mortgage Right (Hak Tanggungan) 11
2. Non-First Rank Land Mortgage Right 12
3. Pledge 20
4. Fiducia and Mortgage 30
5. Power of Attorney to Encumber Land Mortgage Right (SKMHT) 40
6. Cessie 50
7. Unencumbered Guarantee Right
b. Other than Power of Attorney to Sell 62
8. Other 90
C. Register Code or Collateral Number
D. Karat
E. Weight
F. Collateral Coordinate Location
1. Latitude
2. Longitude
G. Guarantor Category
1. Government Sector
a. Central Government 800 b. Regional Government 805
1) State-Owned Enterprises (BUMN) meeting requirements
2) State-Owned Enterprises (BUMN) not meeting requirements
3) Regional-Owned Enterprises (BUMD) meeting requirements
4) Regional-Owned Enterprises (BUMD) not meeting requirements
2. Mixed Government Sector 840
3. Bank
Filled with bank code
4. Company 860
5. Baitul Mal Wa Tamwil (BMT) 862
6. Cooperative 870
7. Foundation 871
8. Group 872
9. Zakat, Infak, and Sedekah Management Institution or Body 873
10. Individual
11. Other 900
H. Last Valuation Date YYYYMMDD
I. Collateral or Guarantee Value
XXIX PPAP

III.7.3
FORM 07.00 – 3 EXPLANATION OF ISTISHNA RECEIVABLES LIST
I. CIF Number
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding CIF Number.
II. Customer Name
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Customer Name.
III. Identity Number
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Identity Number.
IV. Customer Group Number
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Customer Group Number.
V. Customer Category
The party reported in this column is the buyer of goods in istishna transactions.
This column is filled with a bank code referring to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Bank Codes or non-bank third-party codes as available on the Financial Services Authority Reporting System website.
VI. Customer Classification
A. Relationship with Bank
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Relationship with Bank. B. Business Category Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Business Category.
VII. Account Number
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Account Number.
VIII. Tenor
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Tenor. Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Tenor. Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Tenor.
XI. Type of Receivable

Joint Financing (Syndication)
Joint financing (syndication) is the provision of receivables to customers where the funds are provided by more than one bank. The receivables reported as this type of receivable are those given to customers in the BPRS portion.
Financing to Third Parties via Channeling
Financing to third parties via channeling is the provision of receivables to customers where the funds are channeled through a bank or other party. For the channeling of these receivables, the BPRS as the fund owner bears the risk, while the channeling party does not bear the risk. For this type of receivable, the customer reported is the end customer receiving the receivable.
Financing to Third Parties via Executing for Re-channeling
Financing to third parties via executing for re-channeling is the provision of receivables to customers where the funds are channeled through a bank or other party. The bank or channeling party mentioned bears the risk in case of debtor default. For this type of receivable, the customer reported is the channeling party.
Other Financing Provided
Other financing provided refers to receivables that cannot be grouped into items 1 through 3.
XII. Nature of Receivable
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Nature of Receivable or Financing.
XIII. Receivable Status
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Receivable Status. Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Receivable Status. Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Receivable Status.
XIV. Type of Use
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Type of Use.
XV. Economic Sector
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Economic Sector.
XVI. Contract Value
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Contract Value.
XVII. Installment Payment Period
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Installment Payment Period.
XVIII. Profit Percentage
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Profit Percentage.
XIX. Quality
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Quality.
XX. BMPD Status
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding BMPD Status.
XXI. Nominal
The amount reported in this column is the principal balance not considering unamortized administrative costs.
XXII. Unamortized Administrative Costs
The amount reported in this column is the balance of administrative costs not yet amortized as a reduction to the deferred margin balance.
XXIII. Principal Balance
The amount reported in this column is the acquisition price minus the principal installments received.
XXIV. Deferred Margin Balance
The amount reported in this column is the total agreed margin minus the total margin received up to the reporting date and unamortized administrative costs.

XXV. Total
The amount reported in this column is the total istishna receivables to customers that have considered unamortized administrative costs.
XXVI. Overdue
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Overdue.
XXVII. Profit to be Received
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Profit to be Received.
XXVIII. Collateral or Guarantee
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Collateral or Guarantee.
XXIX. PPAP
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding PPAP.

III.8
MULTI-SERVICE RECEIVABLES LIST
This list reports all BPRS claims against banks and non-bank third parties in multi-service transactions at the claim balance (total multi-service receivables) on the reporting date. This list is detailed as follows:
A. Form 08.00 – 1 Multi-Service Receivables List B. Form 08.00 – 2 Multi-Service Receivables List Codes
C. Form 08.00 – 3 Multi-Service Receivables List Explanation
The data in the multi-service receivables list below relates to other positions, lists, and details, namely:

The total in column XXV "Total" in this list must equal the total in the "Multi-Service Receivables" position (code 143) in Form 02.00 - Statement of Financial Position.
The total in column XXIV "Deferred Margin Balance" in this list must equal the total in the "Deferred Multi-Service Margin Income" position (code 144) in Form 02.00 - Statement of Financial Position.
The total in column XXVII "Profit to be Received" in this list must equal the total for Instrument Type-Profit to be Received-Receivable-Multi-Service (code 24) in Form 20.00 – Other Assets Detail.
The total in column XXIX "PPAP" with the nature of restructuring receivables in this list for Nature of Receivable or Financing-Restructuring (code 1) and Instrument Type-Receivable-Multi-Service (code 33) in Form 12.00 - List of Provisions for Impairment of Productive Assets.
The total in column XXIX "PPAP" with the nature of non-restructuring receivables in this list must equal the total of general PPAP and Instrument Type-Receivable-Multi-Service (code 33) in Form 12.00 -

III.8.1
FORM 08.00 – 1 MULTI-SERVICE RECEIVABLES LIST
I II III IV V VI VII
CIF Number Customer Name Identity Number
Customer Group
Number
Customer
Category
Customer
Classification
Account
Number
Relationship with
Bank
Business
Category
TOTAL
VIII IX X XI XII XIII
Tenor Funding Source
Location
Use
Type of
Receivable
Nature of
Receivable
Receivable
Status
Start Date
Maturity
Date
Method
Portion

XIV XV XVI XVII XVIII XIX XX
Type of
Use
Economic Sector
Contract
Value
Installment
Payment
Period
Profit
Percentage
Quality
Status
BMPD
Contract
Start
Reporting
Month
XXI XXII XXIII XXIV XXV XXVI
Nominal
Unamortized
Administrative
Costs
Principal
Balance
Deferred
Margin
Balance
Total
Overdue
Days
Principal
Margin

XXVII XXVIII
To be Received
Collateral/Guarantee
Type of
Collateral/
Guarantee
Type of
Encumbrance
Register Code or Collateral
Number
Karat
Weight
Collateral Coordinate
Location
Latitude
Longitude
XXVIII XXIX
Collateral/Guarantee
PPAP
Guarantor
Category
Last Valuation
Date
Collateral/
Guarantee
Value
Collateralizable
Value

III.8.2
FORM 08.00 – 2 MULTI-SERVICE RECEIVABLES LIST CODES COLUMN CODE I CIF Number II Customer Name III Identity Number IV Customer Group Number V Customer Category Filled with bank codes and non-bank third-party codes VI Customer Classification A. Relationship with Bank
1. Related 1
2. Unrelated 2
3. Related for Welfare Purposes 3
B. Business Category
1. Micro 1
2. Small 2
3. Medium 3
4. Other than Micro, Small, and Medium 4
VII Account Number
VIII Tenor
A. Start Date YYYYMMDD
B. Maturity Date YYYYMMDD
IX Funding Source
A. Method
1. Muthlaqah
a. Profit Sharing 1 b. Nonprofit Sharing 2
2. Muqayyadah
a. Profit Sharing 3 b. Nonprofit Sharing 4
B. Portion
X Location of Use
Refer to Appendix 02 - List of District or City Codes XI Type of Receivable
1. Joint Financing (Syndication) 10
2. Financing to Third Parties via Channeling 20
3. Financing to Third Parties via Executing
for Re-channeling
4. Other Financing Provided 90
XII Nature of Receivable
1. Restructured Financing 1
2. Receivable Takeover 2
3. Customer Debt Transfer 4
4. Other 9
XIII Receivable Status
1. Pledged to Bank Indonesia 1

2. Pledged to Other Banks 2
3. Pledged to Other Financial Institutions 3
4. Pledged to Other Parties 4
5. Not Pledged 9
XIV Type of Use
1. Working Capital 1
2. Investment 2
3. Consumption 3
XV Economic Sector
Refer to Appendix 04 - List of Economic Sector Codes XVI Contract Value XVII Installment Payment Period
1. Daily 1
2. Weekly 2
3. Monthly 3
4. Quarterly 4
5. End of Contract Period 5
6. Other 9
XVIII Profit Percentage
A. At Contract Start
B. Reporting Month
XIX Quality
1. Performing 1
2. Special Attention 2
3. Less Performing 3
4. Doubtful 4
5. Non-Performing 5
XX BMPD Status
1. Not in Violation and Not in Excess 00
2. In Violation
a. Individual Violation 11 b. Group Violation 12
c. Individual and Group Violation 13
3. In Excess
a. Individual Excess 21 b. Group Excess 22
c. Individual and Group Excess 23
XXI Nominal
XXII Unamortized Administrative Costs
XXIII Principal Balance
XXIV Deferred Margin Balance
XXV Total
XXVI Overdue
A. Days
B. Principal
C. Margin
XXVII Profit to be Received

XXVIII Collateral or Guarantee
A. Type of Collateral or Guarantee
1. Savings 020
2. Deposits 041
3. Foreign Currency Notes 045
4. Guarantee Deposits 046
5. Precious Metals 051
6. Jewelry Gold 052
7. Securities
a. Mutual Fund Certificates 081 b. Government Bonds 082
c. Corporate Bonds 083
d. Sharia State Securities (SBSN) 086
Issued by Bank Indonesia
8. Warehouse Receipts 092
9. Office Buildings or Rooms 161
10. Warehouses 162
11. Shop-Houses or Office-Houses 163
12. Residential Plots 176
13. Apartments 177
14. Land 187
15. Motor Vehicles 189
16. Machinery 190
17. Motorized Ships or Boats 192
18. Inventory 193
19. Other Business Premises 194
20. Other Collateral 199
21. Guarantee - Guarantee 210
22. Guarantee - Life Insurance 220
23. Guarantee - Financing Insurance 230
24. Guarantee - Other 290
B. Type of Encumbrance
1. First Rank Land Mortgage Right (Hak Tanggungan) 11
2. Non-First Rank Land Mortgage Right 12
3. Pledge 20
4. Fiducia and Mortgage 30
5. Power of Attorney to Encumber Land Mortgage Right (SKMHT)
6. Cessie 50
7. Unencumbered Guarantee Right
b. Other than Power of Attorney to Sell 62
8. Other 90
C. Register Code or Collateral Number
D. Karat
E. Weight
F. Collateral Coordinate Location
1. Latitude
2. Longitude
G. Guarantor Category

1. Government Sector
a. Central Government 800 b. Regional Government 805
1) State-Owned Enterprises (BUMN)
meeting requirements
2) State-Owned Enterprises (BUMN)
not meeting requirements
3) Regional-Owned Enterprises (BUMD)
meeting requirements
4) Regional-Owned Enterprises (BUMD)
not meeting requirements
2. Mixed Government Sector 840
3. Bank
Filled with bank code
4. Company 860
5. Baitul Mal Wa Tamwil (BMT) 862
6. Cooperative 870
7. Foundation 871
8. Group 872
9. Zakat, Infak, and Sedekah Management Institution or Body
10. Individual
11. Other 900
H. Last Valuation Date YYYYMMDD
I. Collateral or Guarantee Value
XXIX PPAP

III.8.3
FORM 08.00 – 3 MULTI-SERVICE RECEIVABLES LIST EXPLANATION
I. CIF Number
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding CIF Number.
II. Customer Name
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Customer Name.
III. Identity Number
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Identity Number.
IV. Customer Group Number
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Customer Group Number.
V. Customer Category
The party reported in this column is the recipient of multi-service financing.
This column is filled with a bank code referring to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Bank Codes or non-bank third-party codes as available on the Financial Services Authority Reporting System website.
VI. Customer Classification
A. Relationship with Bank
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Relationship with Bank. B. Business Category Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Business Category.
VII. Account Number
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Account Number.
VIII. Tenor
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Tenor. Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Tenor. Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Tenor.
XI. Type of Receivable

Joint Financing (Syndication)
Joint financing (syndication) is the provision of receivables to customers where the funds are provided by more than one bank. The receivables reported as this type of receivable are those given to customers in the BPRS portion.
Financing to Third Parties via Channeling
Financing to third parties via channeling is the provision of receivables to customers where the funds are channeled through a bank or other party. For the channeling of these receivables, the BPRS as the fund owner bears the risk, while the channeling party does not bear the risk. For this type of receivable, the customer reported is the end customer receiving the receivable.
Financing to Third Parties via Executing for Re-channeling
Financing to third parties via executing for re-channeling is the provision of receivables to customers where the funds are channeled through a bank or other party. The bank or channeling party mentioned bears the risk if the customer defaults. For this type of receivable, the customer reported is the channeling party.
Other Financing Provided
Other financing provided refers to receivables that cannot be grouped into items 1 through 3.
XII. Nature of Receivable
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Nature of Receivable or Financing.
XIII. Receivable Status
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Receivable Status. Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Receivable Status. Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Receivable Status.
XIV. Type of Use
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Type of Use.
XV. Economic Sector
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Economic Sector.
XVI. Contract Value
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Contract Value.
XVII. Installment Payment Period
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Installment Payment Period.
XVIII. Profit Percentage
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Profit Percentage.
XIX. Quality
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Quality.
XX. BMPD Status
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding BMPD Status.
XXI. Nominal
The amount reported in this column is the principal balance not considering unamortized administrative costs.
XXII. Unamortized Administrative Costs
The amount reported in this column is the balance of administrative costs not yet amortized as a reduction to the deferred margin balance.
XXIII. Principal Balance
The amount reported in this column is the acquisition price minus the installments received up to the reporting date.
XXIV. Deferred Margin Balance
The amount reported in this column is the total margin agreed at the start of the multi-service contract minus the total margin received up to the reporting date and unamortized administrative costs.

XXV. Total
The amount reported in this column is the total multi-service receivables to customers that have considered unamortized administrative costs.
XXVI. Overdue
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Overdue.
XXVII. Profit to be Received
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Profit to be Received.
XXVIII. Collateral or Guarantee
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Collateral or Guarantee.
XXIX. PPAP
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding PPAP.

III.9
QARDH RECEIVABLES LIST
This list reports all BPRS claims against banks and non-bank third parties in qardh transactions including pledges at the claim balance (total qardh receivables) on the reporting date. This list is detailed as follows:
A. Form 09.00 – 1 Qardh Receivables List
B. Form 09.00 – 2 Qardh Receivables List Codes
C. Form 09.00 – 3 Qardh Receivables List Explanation
The data in the qardh receivables list below relates to other positions, lists, and details, namely:

The total in column XXIII "Total" in this list must equal the total in the "Qardh Receivables" position (code 150) in Form 02.00 - Statement of Financial Position.
The total in column XXV "Profit to be Received" in this list must equal the total in the "Total" column for Instrument Type-Profit to be Received-Receivable-Qardh (code 25) in Form 20.00 - Other Assets Detail.
The total in column XXVII "PPAP" with the nature of restructuring receivables in this list must equal the total of general and specific PPAP for Nature of Receivable or Financing-Restructuring (Code 1) and Instrument Type-Receivable-Qardh (code 34) in Form 12.00 - List of Provisions for Impairment of Productive Assets.
The total in column XXVII "PPAP" with the nature of non-restructuring receivables in this list must equal the total of general PPAP and Instrument Type-Receivable-Qardh (code 34) in Form 12.00 -

III.9.1
FORM 09.00 – 1 QARDH RECEIVABLES LIST
I II III IV V VI VII
CIF Number
Customer
Name
Identity Number
Customer Group
Number
Customer
Category
Customer
Classification
Account
Number
Relationship with
Bank
Business
Category
TOTAL
VIII IX X XI XII
Tenor Funding Source
Location
Use
Type of
Receivable
Start
Date
Nature of
Receivable
Maturity
Date
Method
Portion

XIII XIV XV XVI XVII XVIII XIX
Type of
Use
Receivable
Status
Economic Sector
Contract
Value
Installment
Payment
Period
Profit
Percentage
Quality
Status
Contract
Start
Reporting
Month
XXI XXII XXIII XXIV
BMPD
Status
Nominal
Unamortized
Administrative
Costs
Total
Overdue
Days
Principal
Profit

XXV XXVI
To be Received
Collateral/Guarantee
Type of
Collateral/
Guarantee
Type of
Encumbrance
Register
Code or Collateral
Number
Karat
Weight
Collateral Coordinate
Location
Latitude
Longitude
XXVI XXVII
Collateral/Guarantee
Guarantor
Category
PPAP
Last Valuation
Date
Collateral/Guarantee
Value
Collateralizable
Value

III.9.2
FORM 09.00 – 2 QARDH RECEIVABLES LIST CODES
COLUMN CODE
I CIF Number
II Customer Name
III Identity Number
IV Customer Group Number
V Customer Category
Filled with bank codes and non-bank third-party codes VI Customer Classification A. Relationship with Bank
1. Related 1
2. Unrelated 2
3. Related for Welfare Purposes 3
B. Business Category
1. Micro 1
2. Small 2
3. Medium 3
4. Other than Micro, Small, and Medium 4
VII Account Number
VIII Tenor
A. Start Date YYYYMMDD
B. Maturity Date YYYYMMDD
IX Funding Source
A. Method
1. Muthlaqah
a. Profit Sharing 1 b. Nonprofit Sharing 2
2. Muqayyadah
a. Profit Sharing 3 b. Nonprofit Sharing 4
B. Portion
X Location of Use
Refer to Appendix 02 - List of District or City Codes XI Type of Receivable
1. Joint Financing (Syndication) 10
2. Financing to Third Parties via
Channeling
3. Financing to Third Parties via Executing
for Re-channeling
4. Pledge 50
5. Other Financing Provided 90
XII Nature of Receivable
1. Restructured Financing 1
2. Receivable Takeover 2
3. Customer Debt Transfer 4
4. Other 9
XIII Receivable Status
1. Pledged to Bank Indonesia 1
2. Pledged to Other Banks 2

3. Pledged to Other Financial Institutions 3
4. Pledged to Other Parties 4
5. Unpledged 9
XIV Type of Use
1. Working Capital 1
2. Investment 2
3. Consumption 3
XV Economic Sector
Refer to Appendix 04 - List of Economic Sector Codes XVI Contract Value XVII Installment Payment Period
1. Daily 1
2. Weekly 2
3. Monthly 3
4. Quarterly 4
5. End of Contract Period 5
6. Others 9
XVIII Reward Percentage
A. Beginning of Contract
B. Reporting Month
XIX Quality
1. Performing 1
2. Special Attention 2
3. Less Performing 3
4. Doubtful 4
5. Non-Performing 5
XX BMPD Status
1. Not in Violation and Not Exceeding 00
2. In Violation
a. Individual Violation 11 b. Group Violation 12
c. Individual and Group Violation 13
3. Exceeding
a. Individual Exceeding 21 b. Group Exceeding 22
c. Individual and Group Exceeding 23
XXI Nominal
XXII Unamortized Administrative Fees
XXIII Total
XXIV Arrears
A. Days
B. Principal
C. Reward
XXV Rewards to be Received
XXVI Collateral or Guarantee
A. Type of Collateral or Guarantee
1. Savings 020
2. Deposits 041
3. Foreign Currency Notes 045
4. Guarantee Deposits 046
5. Precious Metals 051

6. Jewelry Gold 052
7. Securities
a. Mutual Fund Certificates 081 b. Government Bonds 082
c. Corporate Bonds 083
d. State Sharia Securities (SBSN) 086
Issued by Bank Indonesia
8. Warehouse Receipts 092
9. Office Buildings or Rooms 161
10. Warehouses 162
11. Shop Houses or Office Houses 163
12. Land with House 176
13. Apartment 177
14. Land 187
15. Motor Vehicles 189
16. Machinery 190
17. Ships or Motorboats 192
18. Inventory 193
19. Other Business Premises 194
20. Other Collateral 199
21. Guarantee - Warranty 210
22. Guarantee - Life Insurance 220
23. Guarantee - Financing Insurance 230
24. Guarantee - Others 290
B. Type of Encumbrance
1. First Rank Right of Mortgage (Hak Tanggungan) 11
2. Right of Mortgage Other Than First Rank 12
3. Pawn (Gadai) 20
4. Fiducia and Hypothec 30
5. Power of Attorney to Impose Right of Mortgage (SKMHT)
6. Cessie 50
7. Right of Guarantee Not Yet Imposed
b. Other Than Power of Attorney to Sell 62
8. Others 90
C. Register Code or Collateral Number
D. Karat
E. Weight
F. Collateral Coordinate Location
1. Latitude
2. Longitude
G. Guarantor Category
1. Government Sector
a. Central Government 800 b. Regional Government 805

1) State-Owned Enterprises (BUMN) meeting
requirements
2) State-Owned Enterprises (BUMN) not meeting
requirements
3) Regional-Owned Enterprises meeting
requirements
4) Regional-Owned Enterprises not meeting
requirements
2. Mixed Government Sector 840
3. Bank
Filled with bank code
4. Company 860
5. Baitul Mal Wa Tamwil (BMT) 862
6. Cooperative 870
7. Foundation 871
8. Group 872
9. Zakat, Infak, and Sadaqah Management Agency or Body
10. Individual
11. Others 900
H. Last Assessment Date YYYYMMDD
I. Value of Collateral or Guarantee
XXVII PPAP

III.9.3
FORM 09.00 – 3 EXPLANATION OF QARDH RECEIVABLES LIST
I. CIF Number
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding CIF Number.
II. Customer Name
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Customer Name.
III. Identity Number
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Identity Number.
IV. Customer Group Number
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Customer Group Number.
V. Customer Category
Reported in this column are parties obtaining qardh facilities.
This column is filled with a bank code referring to the General Explanation of Columns in List Form and Detail Form – Chapter II regarding Bank Codes or third-party non-bank codes as found on the Financial Services Authority Reporting System website.
VI. Customer Classification
A. Relationship with Bank
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Relationship with Bank. B. Business Category Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Business Category.
VII. Account Number
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Account Number.
VIII. Tenor
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Tenor. Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Tenor.

Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Tenor.
XI. Receivable Type

Joint Financing (Syndication)
Joint financing (syndication) is the provision of receivables to customers where funds are provided by more than one bank. Receivables reported under this type are those given to customers equal to the BPRS share.
Financing to Third Parties via Channeling
Financing to third parties via channeling is the provision of receivables to customers where funds are channeled through a bank or other party. For this channeling, BPRS as the fund owner bears the risk, while the channeler does not bear the risk. For this type of receivable, the customer reported is the end customer receiving the receivable.
Financing to Third Parties via Executing for Re-channeling
Financing to third parties via executing for re-channeling is the provision of receivables to customers where funds are channeled through a bank or other party. The bank or other party mentioned bears the risk if the customer defaults. For this type of receivable, the customer reported is the channeler.
Pawn
Pawn is the provision of receivables to customers in the form of pawn.
Other Receivables Provided
Other Receivables Provided are receivables that cannot be grouped into numbers 1 through 4.
XII. Nature of Receivable
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Nature of Receivable or Financing.
XIII. Receivable Status
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Receivable Status.

Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Receivable Status.
XV. Economic Sector
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Economic Sector.
XVI. Contract Value
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Contract Value.
XVII. Installment Payment Period
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Installment Payment Period.
XVIII. Reward Percentage
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Reward Percentage.
XIX. Quality
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Quality.
XX. BMPD Status
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding BMPD Status.
XXI. Nominal
Reported in this column is the amount of qardh receivables not calculating unamortized administrative fees.
XXII. Unamortized Administrative Fees
Reported in this column is the balance of administrative fees not yet amortized related to financing costs.
XXIII. Total
Reported in this column is the total qardh receivables to customers having calculated unamortized administrative fees.
XXIV. Arrears
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Arrears.
XXV. Rewards to be Received
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Rewards to be Received.

XXVI. Collateral or Guarantee
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Collateral or Guarantee.
XXVII. PPAP
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding PPAP.

III.10
PROFIT-SHARING FINANCING LIST
This list reports the position of BPRS profit-sharing financing to banks and third-party non-banks, using mudharabah, musyarakah, or other profit-sharing contracts. This list is detailed as follows:
A. Form 10.00 – 1 Profit-Sharing Financing List B. Form 10.00 – 2 Profit-Sharing Financing List Codes
C. Form 10.00 – 3 Profit-Sharing Financing List Explanation
Also reported in this list are withdrawal allowances granted by BPRS as follows:
1. Financing where the contract has been approved but not yet drawn by the customer, so the debit balance is still 0 (zero), but the financing customer has the right to draw (has a withdrawal allowance), then such financing must be reported in this list.
2. Financing that has a zero balance on the reporting date but the contract is still valid, so the financing customer still has the right to draw according to the existing withdrawal allowance, is still reported in this list with a debit balance of 0 (zero).
3. Financing that has been paid off in the reporting month and the financing customer has no right to draw (no withdrawal allowance), does not need to be reported on this form.
The data in the profit-sharing financing list below relates to other positions, lists, and details, namely:
1. The amount in column XXVI "Total" with Mudharabah contract type in this list must be equal to the amount in the profit-sharing financing position "Mudharabah" (code 171) in Form 02.00 - Financial Position Statement.
2. The amount in column XXVI "Total" with Musyarakah and Musyarakah Mutanaqisah contract types in this list must be equal to the amount in the profit-sharing financing position "Musyarakah" (code 172) in Form 02.00 - Financial Position Statement.
3. The amount in column XXVI "Total" with Other contract types in this list must be equal to the amount in the profit-sharing financing position "Others" (code 173) in Form 02.00 - Financial Position Statement.
4. The amount in column XXIX "Rewards to be Received" with Mudharabah contract type in this list must be equal to the amount for Instrument Type-Rewards to be Received-Profit-Sharing Financing-Mudharabah (code 26) in Form 20.00 - Other Assets Detail.
5. The amount in column XXIX "Rewards to be Received" with Musyarakah and Musyarakah Mutanaqisah contract types in this list must be equal to the amount for Instrument Type-Rewards to be Received-Profit-Sharing Financing-Musyarakah (code 27) in Form 20.00 - Other Assets Detail.
6. The amount in column XXIX "Rewards to be Received" with Other contract types in this list must be equal to the amount for Instrument Type-Rewards to be Received-Profit-Sharing Financing-Others (code 28) in Form 20.00 - Other Assets Detail.
7. The amount in column XXXI "PPAP" for Mudharabah contract type with restructuring financing nature in this list must be equal to the general and specific PPAP amount for Nature of Receivable or Financing-Restructuring (code 1) and Instrument Type-Profit-Sharing Financing-Mudharabah (code 41) in Form 12.00 - Productive Asset Write-off Provision List.
8. The amount in column XXXI "PPAP" for Mudharabah contract type with financing nature other than restructuring in this list must be equal to the general and specific PPAMount for Nature of Receivable or Financing-Others (code 9) and Instrument Type-Profit-Sharing Financing-Mudharabah (code 41) in Form 12.00 - Productive Asset Write-off Provision List.
9. The amount in column XXXI "PPAP" for Musyarakah and Musyarakah Mutanaqisah contract types with restructuring financing nature in this list must be equal to the general and specific PPAP amount for Nature of Receivable or Financing-restructuring (code 1) and Instrument Type-Profit-Sharing Financing-Musyarakah (code 42) in Form 12.00 - Productive Asset Write-off Provision List.
10. The amount in column XXXI "PPAP" for Musyarakah and Musyarakah Mutanaqisah contract types with financing nature other than restructuring in this list must be equal to the general PPAP amount and Instrument Type-Profit-Sharing Financing-Musyarakah (code 42) in Form 12.00 - Productive Asset Write-off Provision List.
11. The amount in column XXXI "PPAP" for Other contract types with restructuring financing nature in this list must be equal to the general and specific PPAP amount for Nature of Receivable or Financing-Restructuring (code 1) and Instrument Type-Profit-Sharing Financing-Others (code 49) in Form 12.00 - Productive Asset Write-off Provision List.
12. The amount in column XXXI "PPAP" for Other contract types with financing nature other than restructuring in this list must be equal to the general and specific PPAP amount for Nature of Receivable or Financing-Others (code 9) and Instrument Type-Profit-Sharing Financing-Others (code 49) in Form 12.00 - Productive Asset Write-off Provision List.
13. The amount in column XXVII Withdrawal Allowance with Customer Category - Bank in this list must be equal to the amount in the Position of Profit-Sharing Financing Not Yet Drawn – Bank (Code 611) in Form 02.00 - Administrative Account Statement.
14. The amount in column XXVII Withdrawal Allowance with Customer Category – Third Party Non-Bank in this list must be equal to the amount in the Position of Profit-Sharing Financing Not Yet Drawn – Others (Code 612) in Form 02.00 - Administrative Account Statement.

III.10.1
FORM 10.00 – 1 PROFIT-SHARING FINANCING LIST
I II III IV V VI VII
CIF Number Customer Name Identity Number
Customer
Group Number
Customer
Category
Classification
Relationship with
Bank
Business
Category
Account
Number
TOTAL
VIII IX X XI XII XIII XIV
Tenor Funding Source
Location
Use
Type of
Financing
Nature of
Financing
Status of
Financing
Type of
Use
Start
Date
Due
Date
Method Share

XV XVI XVII XVIII XIX
Economic
Sector
Contract
Type
Contract
Characteristics
Contract
Value
Installment Payment
Period
Investment
Nature
Profit
Sharing
Method
Reward
Ratio
Percentage
Principal
Share
XX XXI XXII XXIII XXIV XXV XXVI XXVII
Reward Percentage RBH
Percentage against
PBH
Quality BMPD Status Nominal
Unamortized
Administrative
Fees
Total Withdrawal
Allowance
Beginning of
Contract
Month

XXVIII XXIX XXX
Arrears
Rewards to be
Received
Collateral/Guarantee
Principal
Share
Type of
Collateral/
Guarantee
Type of
Encumbrance
Register
Code or
Collateral
Number
Days Total Days Total
XXX XXXI
Collateral/Guarantee
PPAP
Karat Weight
Coordinate
Location
Collateral
Guarantor
Category
Last
Assessment
Date
Value of
Collateral/
Guarantee
Value that
Can
Be
Secured
Part
Latitude Longitude

III.10.2
FORM 10.00 – 2 PROFIT-SHARING FINANCING LIST CODES COLUMN CODE I CIF Number II Customer Name III Identity Number IV Customer Group Number V Customer Category Filled with bank codes and third-party non-bank codes VI Customer Classification A. Relationship with Bank
1. Related 1
2. Unrelated 2
3. Related for Welfare Purposes 3
B. Business Category
1. Micro 1
2. Small 2
3. Medium 3
4. Other Than Micro, Small, and Medium 4
VII Account Number
VIII Tenor
A. Start Date YYYYMMDD
B. Due Date YYYYMMDD
IX Funding Source
A. Method
1. Muthlaqah
a. Profit Sharing 1 b. Nonprofit Sharing 2
2. Muqayyadah
a. Profit Sharing 3 b. Nonprofit Sharing 4
B. Share
X Location of Use
Refer to Appendix 02 - List of Regency or City Codes XI Type of Financing
1. Joint Financing (Syndication) 10
2. Financing to Third Parties via Channeling 20
3. Financing to Third Parties via Executing
for Re-channeling
4. Project Financing 30
5. Other Financing Provided 90
XII Nature of Financing
1. Restructured Financing 1
2. Takeover of Financing 2
3. Transfer of Customer Debt 4
4. Others 9
XIII Status of Financing

1. Pledged to Bank Indonesia 1
2. Pledged to Other Banks 2
3. Pledged to Other Financial Institutions 3
4. Pledged to Other Parties 4
5. Unpledged 9
XIV Type of Use
1. Working Capital 1
2. Investment 2
3. Consumption 3
XV Economic Sector
Refer to Appendix 04 - List of Economic Sector Codes XVI Contract Type
1. Mudharabah 20
2. Musyarakah 30
3. Musyarakah Mutanaqisah 35
4. Others 99
XVII Contract Characteristics
A. Investment Nature
1. Permanent 1
2. Decreasing 2
B. Profit Sharing Method
1. Muthlaqah
a. Profit Sharing 1 b. Nonprofit Sharing 2
2. Muqayyadah
a. Profit Sharing 3 b. Nonprofit Sharing 4
C. Ratio Percentage
XVIII Contract Value
XIX Installment Payment Period
A. Principal
1. Daily 1
2. Weekly 2
3. Monthly 3
4. Quarterly 4
5. End of Contract Period 5
6. Others 9
B. Profit Share
1. Daily 1
2. Weekly 2
3. Monthly 3
4. Quarterly 4
5. End of Contract Period 5
6. Others 9
XX Reward Percentage
A. Beginning of Contract
B. Reporting Month
XXI RBH Percentage against PBH
XXII Quality

1. Performing 1
2. Special Attention 2
3. Less Performing 3
4. Doubtful 4
5. Non-Performing 5
XXIII BMPD Status
1. Not in Violation and Not Exceeding 00
2. In Violation
a. Individual Violation 11 b. Group Violation 12
c. Individual and Group Violation 13
3. Exceeding
a. Individual Exceeding 21 b. Group Exceeding 22
c. Individual and Group Exceeding 23
XXIV Nominal
XXV Unamortized Administrative Fees
XXVI Total
XXVII Withdrawal Allowance
XXVIII Arrears
A. Principal
1. Days
2. Amount
B. Profit Share
1. Days
2. Amount
XXIX Rewards to be Received
XXX Collateral or Guarantee
A. Type of Collateral or Guarantee
1. Savings 020
2. Deposits 041
3. Foreign Currency Notes 045
4. Guarantee Deposits 046
5. Precious Metals 051
6. Jewelry Gold 052
7. Securities
a. Mutual Fund Certificates 081 b. Government Bonds 082
c. Corporate Bonds 083
d. State Sharia Securities (SBSN) 086
Issued by Bank Indonesia
8. Warehouse Receipts 092
9. Office Buildings or Rooms 161
10. Warehouses 162
11. Shop Houses or Office Houses 163
12. Land with House 176
13. Apartment 177
14. Land 187
15. Motor Vehicles 189

16. Machinery 190
17. Ships or Motorboats 192
18. Inventory 193
19 Other Business Premises 194
20. Other Collateral 199
21. Guarantee - Warranty 210
22. Guarantee - Life Insurance 220
23. Guarantee - Financing Insurance 230
24. Guarantee - Others 290
B. Type of Encumbrance
1. First Rank Right of Mortgage (Hak Tanggungan) 11
2. Right of Mortgage Other Than First Rank 12
3. Pawn (Gadai) 20
4. Fiducia and Hypothec 30
5. Power of Attorney to Impose Right of Mortgage (SKMHT)
6. Cessie 50
7. Right of Guarantee Not Yet Imposed
b. Other Than Power of Attorney to Sell 62
8. Others 90
C. Register Code or Collateral Number
D. Karat
E. Weight
F. Collateral Coordinate Location
1. Latitude
2. Longitude
G. Guarantor Category
1. Government Sector
a. Central Government 800 b. Regional Government 805
1) State-Owned Enterprises (BUMN) meeting
requirements
2) State-Owned Enterprises (BUMN) not meeting
requirements
3) Regional-Owned Enterprises meeting
requirements
4) Regional-Owned Enterprises not meeting
requirements
2. Mixed Government Sector 840
3. Bank
Filled with bank code
4. Company 860
5. Baitul Mal Wa Tamwil (BMT) 862
6. Cooperative 870
7. Foundation 871
8. Group 872
9. Zakat, Infak, and Sadaqah Management Agency or Body

Individual
Others 900
H. Last Assessment Date YYYYMMDD
I. Value of Collateral or Guarantee
XXXI PPAP

III.10.3
FORM 10.00 – 3 PROFIT-SHARING FINANCING LIST EXPLANATION
I. CIF Number
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding CIF Number.
II. Customer Name
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Customer Name.
III. Identity Number
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Identity Number.
IV. Customer Group Number
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Customer Group Number.
V. Customer Category
Reported in this column are parties obtaining profit-sharing financing.
This column is filled with a bank code referring to the General Explanation of Columns in List Form and Detail Form – Chapter II regarding Bank Codes or third-party non-bank codes as found on the Financial Services Authority Reporting System website.
VI. Customer Classification
A. Relationship with Bank
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Relationship with Bank. B. Business Category Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Business Category.
VII. Account Number
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Account Number.
VIII. Tenor
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Tenor. Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Tenor.

Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Tenor.
XI. Type of Financing

Joint Financing (Syndication)
Joint financing (syndication) is the provision of financing to customers where funds are provided by more than one bank. Financing reported under this type is financing given to customers equal to the BPRS share.
Financing to Third Parties via Channeling
Financing to third parties via channeling is the provision of financing to customers where funds are channeled through a bank or other party. For this channeling, BPRS as the fund owner bears the risk, while the channeler does not bear the risk. For this type of financing, the customer reported is the end customer receiving the financing.
Financing to Third Parties via Executing for Re-channeling
Financing to third parties via executing for re-channeling is the provision of financing to customers where funds are channeled through a bank or other party. The bank or other channeler mentioned bears the risk if the customer defaults. For this type of financing, the customer reported is the channeler.
Project Financing
Project financing is the provision of financing to customers acting as fund managers (mudharib) in development projects with third parties (ultimate customer). The ultimate customer will pay according to development stages to the customer, who will subsequently pay to the BPRS. The main role of BPRS in this structure is to provide advance funds to the customer. BPRS requires payment from the ultimate customer to be made through the customer's account at BPRS specifically designated for project financing (repayment account), and the customer cannot withdraw funds from this account without BPRS approval.
Other Financing Provided
Other Financing Provided is financing that cannot be grouped into numbers 1 through 4.
XII. Nature of Financing
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Nature of Receivable or Financing.
XIII. Status of Financing
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Status of Financing.

Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Status of Financing.
XV. Economic Sector
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Economic Sector.
XVI. Contract Type
Reported in this column is the type of contract used in the disbursement of profit-sharing financing, consisting of:
1. Mudharabah
2. Musyarakah
3. Musyarakah mutanaqisah
4. Others
XVII. Contract Characteristics
A. Investment Nature
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Investment Nature. B. Profit Sharing Method Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Profit Sharing Method.
C. Ratio Percentage
Refer to General Explanation of Columns in List Form and Detail Form – Chapter II regarding Ratio Percentage.
XVIII. Contract Value
Reported in this column is the maximum amount of financing stated in the contract or agreement. For the following types of financing, the following rules apply:

1. Financing for investment where disbursement is done in stages: this column is filled with the ceiling amount established for each stage.
2. Financing with a decreasing nature: this column is filled with the value of the final ceiling according to the installment schedule.
3. Financing to BPRS employees: this column is filled with the final ceiling value.
4. Financing that has matured but has not been extended or non-performing financing: this column is filled with the ceiling value stated in the final contract or agreement.

XIX. Installment Payment Period
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II on Installment Payment Period.

XX. Return Percentage
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II on Return Percentage.

XXI. RBH Percentage against PBH
Reported in this column is the cumulative achievement percentage of Profit Sharing Realization (RBH) against Profit Sharing Projection (PBH) since the beginning of profit-sharing financing distribution.

XXII. Quality
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II on Quality.

XXIII. BMPD Status
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II on BMPD Status.

XXIV. Nominal
Reported in this column is the balance of profit-sharing financing not considering administrative costs that have not yet been amortized.

XXV. Unamortized Administrative Costs
Reported in this column is the balance of administrative costs related to financing that have not yet been amortized.

XXVI. Total
Reported in this column is the total balance of profit-sharing financing to customers that has considered administrative costs that have not yet been amortized.

XXVII. Drawdown Flexibility
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II on Drawdown Flexibility.

XXVIII. Arrears
A. Principal
1. Days
Reported in this column is the number of days arrears occurred on the financing principal.
2. Amount
Reported in this column is the principal balance not paid until the agreed time has passed. B. Profit Sharing
1. Days
Reported in this column is the number of days arrears occurred on profit sharing.
2. Amount
Reported in this column is the profit sharing balance not paid until the agreed time has passed. Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II on Arrears.

XXIX. Receivable Returns
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II on Receivable Returns.

XXX. Collateral or Guarantee
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II on Collateral or Guarantee.

XXXI. PPAP
Refer to the General Explanation of Columns in List Forms and Detail Forms

III.11
LEASE FINANCING LIST
This list reports all assets related to BPRS activities in leasing based on ijarah principles. Also reported in this list are tangible assets leased by BPRS for re-leasing. This list is detailed as follows:
A. Form 11.00 – 1 Lease Financing List
B. Form 11.00 – 2 Lease Financing List Codes
C. Form 11.00 – 3 Lease Financing List Explanation
Data in the lease financing list below relates to other positions, lists, and details, namely:

The amount in column XXVII.B "Principal Arrears" in this list must be equal to the amount in the "Lease Receivables" (code 160) position on Form 02.00 - Balance Sheet.
The amount in column XVII.B.2 "Asset Acquisition-Cost Price" in this list must be equal to the amount in the "Ijarah Assets" (code 181) position on Form 02.00 - Balance Sheet.
The amount in column XXV "Accumulated Depreciation/Amortization" in this list must be equal to the amount in the "Accumulated Depreciation/Amortization" (code 182) position on Form 02.00 - Balance Sheet.
The amount in column XXVI "Provision for Ijarah Asset Impairment" in this list must be equal to the amount in the "Impairment Loss Provision" (code 183) position on Form 02.00 - Balance Sheet.
The amount in column XXVIII "Receivable Returns" in this list must be equal to the amount for Instrument Type-Receivable Returns-Lease Financing (code 29) on Form 20.00 - Other Assets Detail.
The amount in column XXX "PPAP" with restructuring receivable nature in this list must be equal to the general and specific PPAP amounts for Receivable/Payment Nature-Restructuring (code 1) and Instrument Type-Receivable-Lease (code 36) on Form 12.00 - Productive Asset Write-off Provision List.
The amount in column XXX "PPAP" with receivable nature other than restructuring in this list must be equal to the general PPAP amount and Instrument Type-Receivable-Lease (code 36) on Form 12.00 -

III.11.1
FORM 11.00 – 1 LEASE FINANCING LIST
I II III IV V VI VII
CIF Number Customer Name Identity Number
Customer Group Number
Customer Category
Classification
Customer
Account Number Relationship with Bank
Business
Category
TOTAL
VIII IX X XI XII XIII XIV
Duration Funding Source
Location
Usage
Type
Financing
Nature
Financing
Status
Financing
Type
Usage Date
Start
Date
Maturity
Method Share

XV XVI XVII XVIII
Economic Sector Contract Type
Contract Characteristics
Payment
Period
Lease Type Asset
Acquisition Amount
Depreciation
/Amortization
Period
Acquisition Time Cost Price
XIX XX XXI XXII XXIII XXIV XXV XXVI
Contract
Value
Rent Value
Per Period
Return Percentage
Quality BMPD Status
Administrative
Costs
Unamortized
Accumulated
Depreciation
/Amortization
Provision for Impairment of Ijarah
Assets
Beginning
Contract
Month
Report

XXVII XXVIII XXIX
Arrears
Receivable
Returns
Collateral/Guarantee
Days Principal Return
Type
Collateral/
Guarantee
Type
Encumbrance
Register Code or Collateral
Number
Grade
XXIX XXX
Collateral/Guarantee
PPAP Heavy
Coordinate Location
Collateral Guarantor
Group
Last
Valuation Date
Collateral/
Guarantee
Value
Value That Can
Be Secured
Latitude Longitude

III.11.2
FORM 11.00 – 2 LEASE FINANCING LIST CODES
COLUMN CODE
I CIF Number
II Customer Name
III Identity Number
IV Customer Group Number
V Customer Category
Filled with bank code and third-party code not bank VI Customer Classification A. Relationship with Bank
1. Related 1
2. Not Related 2
3. Related in Welfare Context 3
B. Business Category
1. Micro 1
2. Small 2
3. Medium 3
4. Other than Micro, Small, and Medium 4
VII Account Number
VIII Duration
A. Start Date YYYYMMDD
B. Maturity Date YYYYMMDD
IX Funding Source
A. Method
1. Muthlaqah
a. Profit Sharing 1 b. Nonprofit Sharing 2
2. Muqayyadah
a. Profit Sharing 3 b. Nonprofit Sharing 4
B. Share
X Usage Location
Refer to Appendix 02 - District/City Code List XI Financing Type
1. Joint Financing (Syndication) 10
2. Financing to Third Parties via
Channeling 20
3. Financing to Third Parties via Executing
for Re-distribution 25
4. Other Financing Provided 90
XII Financing Nature
1. Restructured Financing 1
2. Debt Acquisition 2
3. Customer Debt Transfer 4
4. Others 9

XIII Financing Status
1. Pledged to Bank Indonesia 1
2. Pledged to Other Banks 2
3. Pledged to Other Financial Institutions 3
4. Pledged to Other Parties 4
5. Unpledged 9
XIV Usage Type
1. Working Capital 1
2. Investment 2
3. Consumption 3
XV Economic Sector
Refer to Appendix 04 - Economic Sector Code List XVI Contract Type
1. Ijarah 40
2. Ijarah Muntahiyah Bittamlik 50
XVII Contract Characteristics
A. Asset Type
1. Building or Office Space 161
2. Warehouse 162
3. Shop House or Office House 163
4. Hotel 164
5. Other Commercial Property 175
6. Land House 176
7. Apartment 177
8. Motor Vehicle 189
9. Machine 190
10. Airplane 191
11. Ship or Motorboat 192
12. Computer and System Hardware
Information 194
13. Office Equipment or Machines 196
14. Other Office Supplies 198
15. Others 250
B. Asset Acquisition
1. Acquisition Time YYYYMMDD
2. Cost Price
C. Depreciation or Amortization
1. Period Count
2. Method
a. Straight Line 10 b. Declining 15
c. Double Declining 20
d. Others 99
XVIII Lease Payment Period
1. Daily 1

2. Weekly 2
3. Monthly 3
4. Quarterly 4
5. End of Contract Period 5
6. Others 9
XIX Contract Value
XX Rent Value Per Period
XXI Return Percentage
A. Beginning Contract
B. Report Month
XXII Quality
1. Performing 1
2. Special Attention 2
3. Less Performing 3
4. Doubtful 4
5. Bad 5
XXIII BMPD Status
1. Not Violating and Not Exceeding 00
2. Violating
a. Individual Violation 11 b. Group Violation 12
c. Individual and Group Violation 13
3. Exceeding
a. Individual Exceeding 21 b. Group Exceeding 22
c. Individual and Group Exceeding 23
XXIV Unamortized Administrative Costs
XXV Accumulated Depreciation or Amortization
XXVI Provision for Ijarah Asset Impairment
XXVII Arrears
A. Days
B. Principal
C. Return
XXVIII Receivable Returns
XXIX Collateral or Guarantee
A. Type of Collateral or Guarantee
1. Savings 020
2. Deposit 041
3. Foreign Currency Notes 045
4. Security Deposit 046
5. Precious Metals 051
6. Jewelry Gold 052
7. Securities
a. Mutual Fund Certificate 081 b. Government Bonds 082
c. Corporate Bonds 083

d. Sharia State Securities (SBSN) 086
Issued by Bank Indonesia 088
8. Warehouse Receipts 092
9. Building or Office Space 161
10. Warehouse 162
11. Shop House or Office House 163
12. Land House 176
13. Apartment 177
14. Land 187
15. Motor Vehicle 189
16. Machine 190
17. Ship or Motorboat 192
18. Inventory 193
19 Other Business Place 194
20. Other Collateral 199
21. Guarantee - Warranty 210
22. Guarantee - Life Insurance 220
23. Guarantee - Financing Insurance 230
24. Guarantee - Others 290
B. Type of Encumbrance
1. First Rank Right of Possession (Hak Tanggungan) 11
2. Right of Possession Other Than First Rank 12
3. Pawn 20
4. Fidusia and Mortgage 30
5. Power of Attorney to Encumber Right of Possession
(SKMHT) 40
6. Cessie 50
7. Rights Not Yet Encumbered
b. Other Than Power of Attorney to Sell 62
8. Others 90
C. Register Code or Collateral Number
D. Grade
E. Weight
F. Collateral Coordinate Location
1. Latitude
2. Longitude
G. Guarantor Group
1. Government Sector
a. Central Government 800 b. Regional Government 805
1) State-Owned Enterprises (BUMN)
meeting requirements 831
2) State-Owned Enterprises (BUMN)
not meeting requirements 832

3) Regional-Owned Enterprises
requirements 833
4) Regional-Owned Enterprises
requirements 834
2. Mixed Government Sector 840
3. Bank
Filled with bank code
4. Company 860
5. Baitul Mal Wa Tamwil (BMT) 862
6. Cooperative 870
7. Foundation 871
8. Group 872
9. Zakat, Infak and
Sedekah Administration Agency or Body 873
10. Individual
11. Others 900
H. Last Valuation Date YYYYMMDD
I. Collateral or Guarantee Value
XXX PPAP

III.11.3
FORM 11.00 – 3 LEASE FINANCING LIST EXPLANATION
I. CIF Number
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II on CIF Number.
II. Customer Name
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II on Customer Name.
III. Identity Number
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II on Identity Number.
IV. Customer Group Number
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II on Customer Group Number.
V. Customer Category
Reported in this column is the party leasing the ijarah asset. This column is filled with a bank code referring to the General Explanation of Columns in List Forms and Detail Forms – Chapter II on Bank Code or third-party code not bank as found on the website of the Financial Services Authority Reporting System.
VI. Customer Classification
A. Relationship with Bank
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II on Relationship With Bank. B. Business Category Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II on Business Category.
VII. Account Number
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II on Account Number.
VIII. Duration
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II on Duration. Refer to the General Explanation of Columns in List Forms and Detail Forms

Refer to the General Explanation of Columns in List Forms and Detail Forms
XI. Financing Type

Joint Financing (Syndication)
Joint financing (syndication) is the provision of financing to customers where the funds are provided by more than one bank. What is reported as this financing type is the financing given to customers equal to the BPRS share.
Financing to Third Parties via Channeling
Financing to third parties via channeling is the provision of financing to customers where the funds are distributed through a bank or other party. For the distribution of such receivables, BPRS as the owner of funds bears the risk, while the distributor does not bear the risk. For this financing type, the customer reported is the end customer receiving the financing.
Financing to Third Parties via Executing for
Re-distribution
Financing to third parties via executing for re-distribution is the provision of financing to customers where the funds are distributed through a bank or distributor. The bank or distributor mentioned bears the risk if the customer defaults. For this financing type, the customer reported is the distributor.
Other Financing Provided
Other financing provided is the provision of financing that cannot be grouped into numbers 1 to 3.
XII. Financing Nature
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II on Receivable or Financing Nature.
XIII. Financing Status
Refer to the General Explanation of Columns in List Forms and Detail Forms

Refer to the General Explanation of Columns in List Forms and Detail Forms
Chapter II on Usage Type.
XV. Economic Sector
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II on Economic Sector.
XVI. Contract Type
Reported in this column is the type of lease agreement used between BPRS and the lessee. This column is detailed as follows:
1. Ijarah
2. Ijarah muntahiyah bittamlik
XVII. Contract Characteristics
A. Asset Type
In this column, all types of ijarah assets are reported, detailed as:
1. Building or office space
2. Warehouse
3. Shop house or office house
4. Hotel
5. Other commercial property
6. Land house
7. Apartment
8. Motor vehicle
9. Machine
10. Airplane
11. Ship or motorboat
12. Computer and system information hardware
13. Office equipment or machines
14. Other office supplies
15. Others
B. Asset Acquisition
1. Acquisition Time
Reported in this column is the date of acquisition of the ijarah asset by BPRS. In case the ijarah asset is obtained through leasing, this column is filled with the start date of the lease contract.

2. Cost Price
Reported in this column is all funds expended by BPRS to acquire the ijarah asset, including all repair costs expended to extend the economic life or increase the capacity of the ijarah asset.
C. Depreciation or Amortization
1. Period Count
Reported in this column is the number of months counted from when the contract or agreement was signed until the report date.
2. Method
Reported in this column is the accounting method used in calculating depreciation on assets, detailed as:
a. Straight line b. Declining
c. Double declining
d. Others
XVIII. Lease Payment Period
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II on Installment Payment Period.
XIX. Contract Value
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II on Contract Value.
XX. Rent Value Per Period
Reported in this column is the amount agreed to be paid by the lessee to BPRS in one lease payment period according to the lease payment period.
XXI. Return Percentage
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II on Return Percentage.
XXII. Quality
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II on Quality.

XXIII. BMPD Status
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II on BMPD Status.
XXIV. Unamortized Administrative Costs
Reported in this column is the balance of administrative costs related to financing that have not yet been amortized.
XXV. Accumulated Depreciation or Amortization
Reported in this column is the total value of depreciation or amortization of ijarah assets until the end of the report month. If the ijarah asset is obtained by leasing from another party, this column is filled with the depreciation or amortization value of the rent value (rent paid in advance) until the report date.
XXVI. Provision for Ijarah Asset Impairment
Reported in this column is the impairment loss provision for ijarah assets.
XXVII. Arrears
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II on Arrears.
XXVIII. Receivable Returns
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II on Receivable Returns.
XXIX. Collateral or Guarantee
Refer to the General Explanation of Columns in List Forms and Detail Forms – Chapter II on Collateral or Guarantee.
XXX. PPAP
Refer to the General Explanation of Columns in List Forms and Detail Forms

III.12
PRODUCTIVE ASSET WRITE-OFF PROVISION LIST
This list reports the accumulated provisions formed in case there is objective evidence that an impairment loss has occurred on BPRS productive assets, namely when the present value estimate of future cash flows from financial assets is smaller than the carrying amount of productive assets, in accordance with accounting standards for BPRS. This list is detailed as follows:
A. Form 12.00 – 1 Productive Asset Write-off Provision List B. Form 12.00 – 2 Productive Asset Write-off Provision List Codes
C. Form 12.00 – 3 Productive Asset Write-off Provision List Explanation
Data in the productive asset write-off provision list below relates to other positions, namely:

The amount in column III.A "General PPAP" in this list must be equal to the amount in the "Productive Asset Write-off Provision - General" (code 191) position on Form 02.00 - Balance Sheet.
The amount in column III.B "Specific PPAP" in this list must be equal to the amount in the "Productive Asset Write-off Provision - Specific" (code 192) position on Form 02.00 - Balance Sheet.

III.12.1
FORM 12.00 – 1 PRODUCTIVE ASSET WRITE-OFF PROVISION LIST I II III Instrument Type Receivable/Payment Nature PPAP General Specific TOTAL

III.12.2
FORM 12.00 – 2 PRODUCTIVE ASSET WRITE-OFF PROVISION LIST CODES COLUMN CODE I Instrument Type
1. Placement in Other Banks 10
2. Receivables
a. Murabahah 31 b. Istishna 32
c. Multijasa 33
d. Qardh 34 e. Lease 36
3. Profit-Sharing Financing
a. Mudharabah 41 b. Musyarakah 42
c. Others 49
II Receivable or Financing Nature
1. Restructuring 1
2. Others 9
III PPAP
A. General
B. Specific

III.12.3
FORM 12.00 – 3 PRODUCTIVE ASSET WRITE-OFF PROVISION LIST EXPLANATION
I. Instrument Type
Instrument types consist of:
1. Placement in other banks
2. Receivables, detailed as:
a. Murabahah b. Istishna
c. Multijasa
d. Qardh e. Lease
3. Profit-sharing financing, detailed as:
a. Mudharabah b. Musyarakah
c. Others
II. Receivable or Financing Nature
1. Restructuring
Reported in this column is receivables or financing that have been restructured in accordance with regulations regarding the quality assessment of Sharia rural financing bank assets.
2. Others
Reported in this column is the nature of receivables or financing that cannot be grouped into number 1.
III. PPAP
A. General
Reported in this column is the formation of productive asset write-off provisions that have been formed for receivables or financing with performing quality. B. Specific Reported in this column is the formation of productive asset write-off provisions that have been formed for receivables or financing other than performing quality.

III.13
SALAM LIST
This list reports all BPRS (buyer) claims to third parties not banks (seller) in salam transactions at the value of ordered goods not delivered on the report date. This list is detailed as follows:
A. Form 13.00 – 1 Salam List
B. Form 13.00 – 2 Salam List Codes
C. Form 13.00 – 3 Salam List Explanation
Data in the Salam List below relates to other positions, namely the amount in column XIII "Total" must be equal to the amount in the "Salam" (code 200) position on Form 02.00 - Balance Sheet.

III.13.1
FORM 13.00 – 1 SALAM LIST
I II III IV V VI VII VIII
CIF Number or
Seller
Number
Customer
Name or
Seller
Name
Identity
Number
Customer
Group Number
(Seller)
Customer
Category
(Seller)
Customer
Classification
(Seller) Number
Account
Duration
Relationship with Bank
Business
Category
Start
Date
Maturity
Date
TOTAL
IX X XI XII XIII XIV
Funding Source Location
Usage
Economic
Sector
Contract
Value Total
Arrears
Method Days Value
Goods

III.13.2
FORM 13.00 – 2 SALAM LIST CODES
COLUMN CODE
I CIF Number or Seller Number
II Customer Name or Seller Name
III Identity Number
IV Customer Group Number (Seller)
V Customer Category (Seller)
Filled with third-party code not bank list
VI Customer Classification (Seller)
A. Relationship with Bank
1. Related to Bank 1
2. Not Related to Bank 2
3. Related in Welfare Context 3
B. Business Category
1. Micro 1
2. Small 2
3. Medium 3
4. Other than Micro, Small, and Medium 4
VII Account Number
VIII Duration
A. Start Date YYYYMMDD
B. Maturity Date YYYYMMDD
IX Funding Source
A. Method
1. Muthlaqah
a. Profit Sharing 1 b. Nonprofit Sharing 2
2. Muqayyadah
a. Profit Sharing 3 b. Nonprofit Sharing 4
B. Share
X Usage Location
Refer to Appendix 02 - District/City Code List XI Economic Sector Refer to Appendix 04 - Economic Sector Code List XII Contract Value XIII Total XIV Arrears A. Days B. Goods Value

III.13.3
FORM 13.00 – 3 EXPLANATION OF SALAM LIST
I. CIF Number or Seller Number
Refer to the General Explanation of Columns in the List Form and Detail Form – Chapter II on CIF Number.
II. Customer Name or Seller Name
Refer to the General Explanation of Columns in the List Form and Detail Form – Chapter II on Customer Name.
III. Identity Number
Refer to the General Explanation of Columns in the List Form and Detail Form – Chapter II on Identity Number.
IV. Customer Group Number (Seller)
Refer to the General Explanation of Columns in the List Form and Detail Form – Chapter II on Customer Group Number.
V. Customer Category (Seller)
The entity reported in this column is the goods seller in a salam transaction.
This column is filled with the code for non-bank third parties as found on the website of the Financial Services System Reporting (Sistem Pelaporan Otoritas Jasa Keuangan).
VI. Customer Classification (Seller)
A. Relationship with Bank
Refer to the General Explanation of Columns in the List Form and Detail Form – Chapter II on Relationship with Bank. B. Business Category Refer to the General Explanation of Columns in the List Form and Detail Form – Chapter II on Business Category.
VII. Account Number
Refer to the General Explanation of Columns in the List Form and Detail Form – Chapter II on Account Number.
VIII. Duration
Refer to the General Explanation of Columns in the List Form and Detail Form – Chapter II on Duration. Refer to the General Explanation of Columns in the List Form and Detail Form

Refer to the General Explanation of Columns in the List Form and Detail Form
XI. Economic Sector
The entity reported in this column is the business field conducted by the seller.
Refer to the General Explanation of Columns in the List Form and Detail Form – Chapter II on Economic Sector.
XII. Contract Value
The entity reported in this column is the total purchase price in the salam contract between the BPRS as buyer and the goods seller as stated in the agreement. Refer to the General Explanation of Columns in the List Form and Detail Form – Chapter II on Contract Value.
XIII. Amount
The entity reported in this column is the value of goods not yet delivered by the seller to the BPRS.
XIV. Arrears
A. Days
The entity reported in this column is the number of days elapsed from the agreed delivery time of goods in the agreement or contract. B. Goods Value The entity reported in this column is the value of goods not yet delivered by the seller to the BPRS that has exceeded the agreed delivery time in the agreement or contract.

III.14
ISTISHNA ASSETS IN PROGRESS LIST
In this list, the balance of istishna assets in progress and istishna termins are reported. This list is detailed into:
A. Form 14.00 – 1 Istishna Assets in Progress List B. Form 14.00 – 2 Codes for Istishna Assets in Progress List
C. Form 14.00 – 3 Explanation of Istishna Assets in Progress List
Data on the istishna assets in progress list below relates to other items, namely:

The amount in column XVI “Amount” on this list must be equal to the amount in item “Istishna Assets in Progress” (code 211) on Form 02.00 - Balance Sheet.
The amount in column XV “Istishna Termin” on this list must be equal to the amount in item “Istishna Termin” (code 212) on Form 02.00 - Balance Sheet.

III.14.1
FORM 14.00 – 1 ISTISHNA ASSETS IN PROGRESS LIST I II III IV V VI VII VIII CIF Number (Seller) Identity Number (Seller) Customer Group Number (Seller) Customer Category (Seller) Relationship with Bank Asset Type Account Number (Seller) Duration Start Date Due Date TOTAL IX X XI XII XIII XIV XV XVI Purpose Payment Method/Method Purchase Price to Seller Completion Percentage CIF Number (Orderer) Account Number (Orderer) Istishna Termin Amount

III.14.2
FORM 14.00 – 2 CODES FOR ISTISHNA ASSETS IN PROGRESS LIST COLUMN CODES I CIF Number (Seller) II Identity Number (Seller) III Customer Group Number (Seller) IV Customer Category (Seller) Filled with non-bank third party code V Relationship with Bank
1. Related 1
2. Unrelated 2
3. Related for Welfare Purposes 3
VI Asset Type
1. Building or Office Space 161
2. Warehouse 162
3. Shop House or Office House 163
4. Hotel 164
5. Other Commercial Property 175
6. Landed House 176
7. Apartment 177
8. Motor Vehicle 189
9. Machinery 190
10. Aircraft 191
11. Ship or Motorized Boat 192
12. Computer and Information System Hardware 194
13. Office Equipment or Machinery 196
14. Other Office Supplies 198
15. Others 250
VII Account Number (Seller)
VIII Duration
A. Start Date YYYYMMDD
B. Due Date YYYYMMDD
IX Purpose
1. For Parallel Istishna 1
2. Others 9
X Payment Method or Way
1. With Advance Payment 1
2. With Payment per Termin or Progress 2
3. With Deferred Payment 9
XI Purchase Price to Seller
XII Completion Percentage
XIII CIF Number (Orderer)
XIV Account Number (Orderer)
XV Istishna Termin
XVI Amount

III.14.3
FORM 14.00 – 3 EXPLANATION OF ISTISHNA ASSETS IN PROGRESS LIST
I. CIF Number (Seller)
Refer to the General Explanation of Columns in the List Form and Detail Form – Chapter II on CIF Number.
II. Identity Number (Seller)
Refer to the General Explanation of Columns in the List Form and Detail Form – Chapter II on Identity Number.
III. Customer Group Number (Seller)
Refer to the General Explanation of Columns in the List Form and Detail Form – Chapter II on Customer Group Number.
IV. Customer Category (Seller)
The entity reported in this column is the non-bank third party providing goods in an istishna transaction. This column is filled with the non-bank third party code as found on the website of the Financial Services System Reporting.
V. Relationship with Bank
Refer to the General Explanation of Columns in the List Form and Detail Form – Chapter II on Relationship with Bank.
VI. Asset Type
The entity reported in this column is the type of asset in an istishna transaction, detailed as follows:
1. Building or office space
2. Warehouse
3. Shop house or office house
4. Hotel
5. Other commercial property
6. Landed house
7. Apartment
8. Motor vehicle
9. Machinery
10. Aircraft
11. Ship or motorized boat
12. Computer and information system hardware
13. Office equipment or machinery
14. Other office supplies

15. Others
VII. Account Number (Seller)
The entity reported in this column is the seller's account number.
VIII. Duration
Refer to the General Explanation of Columns in the List Form and Detail Form – Chapter II on Duration.
IX. Purpose
The entity reported in this column is the purpose of obtaining istishna assets in progress, detailed as follows:
1. For parallel istishna
2. Others
X. Payment Method or Way
The entity reported in this column is the payment method agreed upon in the goods order agreement between the customer and the BPRS, detailed as follows:
1. With advance payment
2. With payment per termin or progress
3. With deferred payment
XI. Purchase Price to Seller
The entity reported in this column is the price agreed upon between the BPRS and the seller in the istishna transaction as stated in the agreement or contract.
XII. Completion Percentage
The entity reported in this column is the completion level of the istishna asset ordered by the BPRS.
XIII. CIF Number (Orderer)
Refer to the General Explanation of Columns in the List Form and Detail Form – Chapter II on CIF Number.
XIV. Account Number (Orderer)
The entity reported in this column is the account number to facilitate transactions between the BPRS and the orderer (customer).
XV. Istishna Termin
The entity reported in this column is the amount invoiced to the buyer (customer) according to the termin or installment schedule.
XVI. Amount
The entity reported in this column is the total cost incurred by the BPRS in obtaining istishna assets in progress.

III.15
INVENTORY LIST
In this list, all inventory available for sale owned by the BPRS used to conduct transactions with customers according to the characteristics of Islamic banking are reported. This list is detailed into:
A. Form 15.00 – 1 Inventory List
B. Form 15.00 – 2 Codes for Inventory List
C. Form 15.00 – 3 Explanation of Inventory List
Data on the inventory list below relates to other items, namely the amount in column VI “Recorded Value” must be equal to the amount in item “Inventory” (code 220) on Form 02.00 - Balance Sheet.

III.15.1
FORM 15.00 – 1 INVENTORY LIST
I II III IV V VI
Asset Type Time of Acquisition
Location of Asset
Acquisition
Price
Market
Value
Recorded
Value
TOTAL

III.15.2
FORM 15.00 – 2 CODES FOR INVENTORY LIST
COLUMN CODES
I Asset Type

Agricultural Products 10
Forestry Products 20
Fisheries Products 30
Mining Products 40
Commercial Property 50
Residential Property 60
Motor Vehicles 70
Machinery 80
Others 90
II Time of Acquisition YYYYMMDD
III Location of Asset
Refer to Appendix 02 - List of Regency or City Codes IV Acquisition Price V Market Value VI Recorded Value

III.15.3
FORM 15.00 – 3 EXPLANATION OF INVENTORY LIST
I. Asset Type
The entity reported in this column is the type of inventory asset, detailed as follows:

Agricultural products
Forestry products
Fisheries products
Mining products
Commercial property
Residential property
Motor vehicles
Machinery
Others
II. Time of Acquisition
The entity reported in this column is the year, month, and date of acquisition of inventory by the BPRS.
III. Location of Asset
The entity reported in this column is the location where the inventory asset is situated. This column is filled with the List of Regency or City Codes referring to Appendix 02 - List of Regency or City Codes.
IV. Acquisition Price
The entity reported in this column is all costs incurred in obtaining inventory assets in accordance with financial accounting standards for BPRS.
V. Market Value
The entity reported in this column is the fair value on the report date of inventory owned by the BPRS.
VI. Recorded Value
The entity reported in this column is the lower value between acquisition price and market value.

III.16
FORECLOSED COLLATERAL LIST
In this list, all collateral obtained or purchased by the BPRS, whether through auction or outside auction, based on voluntary surrender by the collateral owner or based on power of attorney to sell from the collateral owner with the obligation to sell, which is done when the customer fails to meet their obligations to the BPRS, are reported. This list is detailed into:
A. Form 16.00 – 1 Foreclosed Collateral List
B. Form 16.00 – 2 Codes for Foreclosed Collateral List
C. Form 16.00 – 3 Explanation of Foreclosed Collateral List
Data on the foreclosed collateral list below relates to other items, namely the amount in column XI “Amount” on this list must be equal to the amount in item “Foreclosed Collateral” (code 230) on Form 02.00 - Balance Sheet.

III.16.1
FORM 16.00 – 1 FORECLOSED COLLATERAL
I II III IV V
Register
Code or
Collateral
Number
Type of
Collateral
Location Coordinates
Collateral Customer Financing Information
Time of Acquisition
Latitude Longitude Number
CIF
Number
Identity
Number
Number
Account
Number
Type of
Financing
Agreement
TOTAL
VI VII VIII IX X XI
Financing Value at Time of Foreclosure Acquisition Acquisition Value of Collateral at Time of Foreclosure Net Realizable Value CKPN Recorded Value Total Principal Margin/ Profit Share/Ujrah

III.16.2
FORM 16.00 – 2 CODES FOR FORECLOSED COLLATERAL LIST COLUMN CODES I Register Code or Collateral Number II Type of Collateral
1. Building or Office Space 161
2. Warehouse 162
3. Shop House or Office House 163
4. Hotel 164
5. Other Commercial Property 175
6. Landed House 176
7. Apartment 177
8. Land 187
9. Aircraft 191
10. Ship or Motorized Boat 192
11. Motor Vehicle 189
12. Machinery 190
13. Inventory 193
14. Others 250
III Location Coordinates of Collateral
A. Latitude
B. Longitude
IV Customer Financing Information
1. CIF Number
2. Identity Number
3. Account Number
4. Type of Financing Agreement
a. Receivables
1) Murabahah 31
2) Istishna 32
3) Multijasa 33
4) Qardh 34
b. Profit-Sharing Financing
1) Mudharabah 41
2) Musyarakah 42
3) Others 49
c. Lease Financing 50
V Time of Acquisition YYYYMMDD
VI Financing Value at Time of Foreclosure
A. Principal
B. Margin, Profit Share, or Ujrah
VII Acquisition Value of Collateral at Time of Foreclosure VIII Net Realizable Value IX CKPN X Recorded Value XI Amount

III.16.3
FORM 16.00 – 3 EXPLANATION OF FORECLOSED COLLATERAL DETAILS
I. Register Code or Collateral Number
The entity reported in this column is the identification number for each foreclosed collateral. Refer to the General Explanation of Columns in the List Form and Detail Form – Chapter II on Register Code or Collateral Number.
II. Type of Collateral
Types of collateral are detailed as follows:
A. Building or office space
B. Warehouse
C. Shop house or office house
D. Hotel
E. Other commercial property
F. Landed house
G. Apartment
H. Land
I. Aircraft
J. Ship or motorized boat
K. Motor vehicle
L. Machinery
M. Inventory
N. Others
III. Location Coordinates of Collateral
Refer to the General Explanation of Columns in the List Form and Detail Form – Chapter II on Location Coordinates of Collateral.
IV. Customer Financing Information

CIF Number
Identity number
Account number
Type of financing agreement
a. Receivables a. Murabahah b. Istishna
c. Multijasa
d. Qardh

b. Profit-sharing financing
1) Mudharabah
2) Musyarakah
3) Others
c. Lease financing
V. Time of Acquisition
The entity reported in this column is the year, month, and date of foreclosure of collateral by the BPRS.
VI. Financing Value at Time of Foreclosure
A. Principal
B. Margin, profit share, or ujrah
VII. Acquisition Value of Collateral at Time of Foreclosure
The entity reported in this column is all costs incurred in the process of taking over the collateral.
VIII. Net Realizable Value
The entity reported in this column is the fair value of the foreclosed collateral after being reduced by estimated disposal costs.
IX. Provision for Impairment Losses (CKPN)
The entity reported in this column is the provision formed in the event of impairment of foreclosed collateral. Impairment of foreclosed collateral occurs when the recorded value exceeds the recoverable amount, in accordance with financial accounting standards for BPRS.
X. Recorded Value
The entity reported in this column is the acquisition price after reduction in value minus accumulated depreciation or amortization.
XI. Amount
The entity reported in this column is the lower value between net realizable value and recorded value.

III.17
FIXED ASSETS AND INVENTORY LIST
In this list, all fixed assets and inventory owned by the BPRS used in operational activities are reported, including assets obtained from finance leases subject to approval from the Sharia Supervisory Board (DPS). Accounting treatment for fixed assets and inventory refers to financial accounting standards for BPRS. This list is detailed into:
A. Form 17.00 – 1 Fixed Assets and Inventory List B. Form 17.00 – 2 Codes for Fixed Assets and Inventory List
C. Form 17.00 – 3 Explanation of Fixed Assets and Inventory List
Data on the fixed assets and inventory list below relates to other items, namely:

The amount in column VI “Acquisition Price” on this list must be equal to the amount in item “Fixed Assets and Inventory” (code 241) on Form 02.00 - Balance Sheet.
The amount in column VII.B “Accumulated Depreciation or Amortization” plus the amount in column VIII “CKPN” on this list must be equal to the amount in item “Accumulated Depreciation and Impairment Provisions” (code 242) on Form 02.00 - Balance Sheet.

III.17.1
FORM 17.00 – 1 FIXED ASSETS AND INVENTORY LIST I II III IV V VI VII VIII Asset Number Type of Asset Duration Asset Location Status of Asset Acquisition Price Depreciation/Amortization Time CKPN of Acquisition End of Life Useful Life Latitude Longitude Method Accumulation TOTAL

III.17.2
FORM 17.00 – 2 CODES FOR FIXED ASSETS AND INVENTORY LIST COLUMN CODES I Asset Number II Asset Type
1. Fixed Assets
a. Land 187 b. Building or Office Space 186
c. Others 210
2. Inventory
a. Computer and Information System Hardware 194 b. Office Equipment or Machinery 196
c. Motor Vehicles 197
d. Other Office Supplies 198 e. Others 220
III Duration
A. Time of Acquisition YYYYMMDD
B. End of Useful Life YYYYMMDD
IV Location of Asset
A. Latitude
B. Longitude
V Status of Asset
1. Pledged to Bank Indonesia 1
2. Pledged to Other Banks 2
3. Pledged to Other Financial Institutions 3
4. Pledged to Other Parties 4
5. Not Pledged 9
VI Acquisition Price
VII Accumulated Depreciation or Amortization
A. Method
1. Straight Line 10
2. Declining 15
3. Double Declining 20
4. Others 99
B. Accumulation
VIII CKPN

III.17.3
FORM 17.00 – 3 EXPLANATION OF FIXED ASSETS AND INVENTORY LIST
I. Asset Number
The entity reported in this column is the identification number for each fixed asset and inventory.
II. Asset Type
Asset types are detailed as follows:

Fixed Assets
a. Land
The entity reported in this column is land owned by the BPRS and used for operational activities. b. Building or Office Space The entity reported in this column is buildings or office spaces owned by the BPRS and used for operational activities.
c. Others
The entity reported in this column is fixed assets that cannot be grouped into letters a and b, owned by the BPRS and used for operational activities.
Inventory
a. Computer and Information System Hardware
The entity reported in this column is computers and information system hardware owned by the BPRS and used for operational activities. b. Office Equipment or Machinery The entity reported in this column is office equipment or machinery owned by the BPRS and used for operational activities.
c. Motor Vehicles
The entity reported in this column is motor vehicles owned by the BPRS and used for operational activities. d. Other Office Supplies The entity reported in this column is other office supplies owned by the BPRS and used for operational activities.

e. Others
The entity reported in this column is inventory that cannot be grouped into letters a through d, owned by the BPRS and used for operational activities.
III. Duration
A. Time of Acquisition
The entity reported in this column is the time of acquisition of fixed assets and inventory. B. End of Useful Life The entity reported in this column is the end of useful life of fixed assets and inventory.
IV. Location of Asset
The entity reported in this column is only for immovable fixed assets.
Refer to the General Explanation of Columns in the List Form and Detail Form – Chapter II on Location of Asset.
V. Status of Asset
Asset status is detailed as follows:
1. Pledged to Bank Indonesia
2. Pledged to other banks
3. Pledged to other financial institutions
4. Pledged to other parties
5. Not pledged
VI. Acquisition Price
The entity reported in this column is all costs incurred in obtaining fixed assets and inventory in accordance with financial accounting standards for BPRS.
VII. Accumulated Depreciation or Amortization
A. Method
The entity reported in this column is the method used in calculating depreciation on fixed assets and inventory, detailed as follows:
1. Straight line
2. Declining
3. Double declining
4. Others

B. Accumulation
The entity reported in this column is the accumulation of systematic allocation up to the report date of the depreciable amount of fixed assets and inventory during the useful life of the asset.
VIII. Provision for Impairment Losses (CKPN)
The entity reported in this column is the provision formed in the event of impairment of fixed assets and inventory. Impairment of fixed assets and inventory occurs when the recorded value exceeds the recoverable amount, in accordance with financial accounting standards for BPRS.

III.18
INTANGIBLE ASSETS LIST
In this list, all intangible assets are reported, i.e., identifiable non-monetary assets without physical substance and having future economic benefits. This list is detailed into:
A. Form 18.00 – 1 Intangible Assets List
B. Form 18.00 – 2 Codes for Intangible Assets List
C. Form 18.00 – 3 Explanation of Intangible Assets List
Data on the intangible assets list below relates to other items, namely:

The amount in column IV “Acquisition Price” on this list must be equal to the amount in item “Intangible Assets” (code 251) on Form 02.00 - Balance Sheet.
The amount in column V.B “Accumulation” plus the amount in column VI “CKPN” on this list must be equal to the amount in item “Accumulated Amortization and Impairment Provisions” (code 252) on Form 02.00 - Balance Sheet.

III.18.1
FORM 18.00 – 1 INTANGIBLE ASSETS LIST
I II III IV V VI
Asset Number Asset Type
Duration Acquisition
Price
Accumulated Amortization
CKPN Time of Acquisition End of Useful Life Method Accumulation TOTAL

III.18.2
FORM 18.00 – 2 CODES FOR INTANGIBLE ASSETS LIST COLUMN CODES I Asset Number II Asset Type
1. Software 150
2. Patent Rights 151
3. Goodwill 152
4. Others 160
III Duration
A. Time of Acquisition YYYYMMDD
B. End of Useful Life YYYYMMDD
IV Acquisition Price
V Accumulated Amortization
A. Method
1. Straight Line 10
2. Declining 15
3. Double Declining 20
4. Others 99
B. Accumulation
VI CKPN

III.18.3
FORM 18.00 – 3 EXPLANATION OF INTANGIBLE ASSETS LIST
I. Asset Number
The entity reported in this column is the identification number for each intangible asset.
II. Asset Type
The entity reported in this column is all types of intangible assets, detailed as follows:

Software
The entity reported in this column is application programs (software) obtained from external parties, owned by the BPRS and used for operational activities. Example: purchase of application programs by the BPRS in the form of program licenses. Application programs that are already part of hardware are not reported in this category.
Patent Rights
The entity reported in this column is the exclusive right of the inventor over inventions in the technology field for a certain period to carry out themselves or give permission to other parties to carry out their invention in accordance with applicable regulations.
Goodwill
The entity reported in this column is goodwill in accordance with financial accounting standards for BPRS.
Others
The entity reported in this column is intangible assets that cannot be grouped into numbers 1 through 3, owned by the BPRS and used for operational activities.
III. Duration
A. Time of Acquisition
The entity reported in this column is the time of acquisition of intangible assets.
B. End of Useful Life
The entity reported in this column is the end of useful life of intangible assets.

IV. Acquisition Cost
Items reported in this column are all costs incurred to acquire intangible assets in accordance with accounting standards for BPRS.

V. Accumulated Amortization
A. Method
Items reported in this column are the methods used in calculating depreciation of intangible assets, detailed as:

Straight line
Declining
Double declining
Others

B. Accumulation
Items reported in this column are the accumulation of systematic allocation up to the report date from the amount of depreciable intangible assets over their useful life.

VI. Impairment Loss Provision
Items reported in this column are provisions formed in the event of impairment of intangible assets. Impairment of intangible assets occurs when the carrying amount exceeds the recoverable amount in accordance with accounting standards for BPRS.

III.19
INTER-OFFICE ASSETS LIST
This list reports the position of BPRS claims against offices within the same BPRS. Inter-office transaction reporting is done on a gross basis (no netting between inter-office assets and inter-office liabilities for paired transactions). This list is detailed as:
A. Form 19.00 – 1 Inter-Office Assets List
B. Form 19.00 – 2 Codes for Inter-Office Assets List
C. Form 19.00 – 3 Explanation of Inter-Office Assets List
Data in the inter-office assets list below relates to other items, namely the amount in column II "Amount" in this list must be equal to the amount in the "Inter-Office Assets" item (code 260) in Form 02.00 - Financial Position Statement.

III.19.1
FORM 19.00 – 1 INTER-OFFICE ASSETS LIST
I II
Code BPRS Office Amount
TOTAL

III.19.2
FORM 19.00 – 2 CODES FOR INTER-OFFICE ASSETS LIST COLUMN CODE I Code BPRS Office II Amount

III.19.3
FORM 19.00 – 3 EXPLANATION OF INTER-OFFICE ASSETS LIST
I. Code BPRS Office
Items reported in this column are the office codes where the BPRS places its funds.

II. Amount
Items reported in this column are the transaction value position on the report date.

III.20
DETAILS OF OTHER ASSETS
Details of other assets are detailed as:
A. Form 20.00 – 1 Details of Other Assets
B. Form 20.00 – 2 Codes for Details of Other Assets
C. Form 20.00 – 3 Explanation of Details of Other Assets
Data in the details of other assets below relates to other items, namely the amount in column II "Amount" in these details must be equal to the amount in the "Other Assets" item (code 270) in Form 02.00 - Financial Position Statement.

III.20.1
FORM 20.00 – 1 DETAILS OF OTHER ASSETS
I II
Instrument Type Amount
TOTAL

III.20.2
FORM 20.00 – 2 CODES FOR DETAILS OF OTHER ASSETS COLUMN CODE I Instrument Type

LPS Guarantee Premiums Paid in Advance 10
Receivables Due
a. Placements with Other Banks 21 b. Receivables
1) Murabahah 22
2) Istishna 23
3) Multijasa 24
4) Qardh 25
c. Profit-Sharing Financing
1) Mudharabah 26
2) Musyarakah 27
3) Others 28
d. Lease Financing 29
Tax Prepayments 30
Expenses Paid in Advance 40
Deferred Tax Assets 50
Claims Against Insurance Companies 60
Others 99
II Amount

III.20.3
FORM 20.00 – 3 EXPLANATION OF DETAILS OF OTHER ASSETS
I. Instrument Type
Instrument types are detailed as:

LPS Guarantee Premiums Paid in Advance
Items reported in this item are premiums paid to LPS but not yet expensed as costs on the report date.
Receivables Due
Items reported in this item are returns from placements with other banks of performing quality, returns from receivables, and financing provided with qualities other than substandard, doubtful, and impaired, which have been recognized but payment has not been received until the report date. In the event that the quality of productive assets has been classified as non-performing (returns from placements with other banks of substandard and impaired quality, and returns from receivables and financing provided with substandard, doubtful, and impaired quality), recognized but unpaid returns must be reversed by making reversing journal entries, and subsequently, claims for returns are reported in the administrative account of income under settlement. Receivables due are detailed as:
a. Placements with other banks b. Receivables
1) Murabahah
2) Istishna
3) Multijasa
4) Qardh
c. Profit-Sharing Financing
1) Mudharabah
2) Musyarakah
3) Others
d. Lease financing
Tax Prepayments
Items reported in this item are the amount of income tax paid but not yet expensed as costs in the corresponding accounting period, including excess tax paid in advance on annual income tax for the previous year period.
Expenses Paid in Advance
Items reported in this item are costs that have been incurred but not yet recognized as costs in the period of occurrence and whose benefit period has been agreed upon from the beginning, including prepaid insurance premiums and prepaid rent.
Deferred Tax Assets
Items reported in this item are the amount of recoverable income tax in future accounting periods resulting from deductible temporary differences and remaining loss carryforwards.
Claims Against Insurance Companies
Items reported in this item are the amount of compensation to be received from insurance companies, including compensation amounts from State-Owned Enterprises (BUMN) or Regional-Owned Enterprises (BUMD) conducting business as financing guarantors or other insurance companies in the event of default by guaranteed customers.
Others
Items reported in this item are other assets that cannot be grouped into numbers 1 through 6, including commemorative coins or commemorative notes issued by Bank Indonesia. If the total of the "Amount" column for the "Others" instrument type exceeds 25% (twenty-five percent) of the total "Amount" of all instruments, then the reporting must be detailed in Form 33.00 - Details of Other Assets – Others.

II. Amount
Items reported in this column are the transaction value position on the report date.

III.21
IMMEDIATE LIABILITIES DETAILS
This detail reports BPRS liabilities that have matured and/or can be immediately collected by their owners and must be paid immediately. This detail is broken down into:
A. Form 21.00 – 1 Immediate Liabilities Details B. Form 21.00 – 2 Codes for Immediate Liabilities Details
C. Form 21.00 – 3 Explanation of Immediate Liabilities Details
Data in the immediate liabilities details below relates to other items, namely the amount in column II "Amount" in these details must be equal to the amount in the "Immediate Liabilities" item (code 310) in Form 02.00 - Financial Position Statement.

III.21.1
FORM 21.00 – 1 IMMEDIATE LIABILITIES DETAILS
I II
Type Amount
TOTAL

III.21.2
FORM 21.00 – 2 CODES FOR IMMEDIATE LIABILITIES DETAILS COLUMN CODE I Type

Unpaid Dividends 10
Liabilities to Government Not Yet Transferred 20
Transfers 30
Others 90
II Amount

III.21.3
FORM 21.00 – 3 EXPLANATION OF IMMEDIATE LIABILITIES DETAILS
I. Type
Types of immediate liabilities are detailed as:

Unpaid Dividends
Items reported in this item are dividend distributions to shareholders established based on the General Meeting of Shareholders (RUPS) but not yet paid.
Liabilities to Government Not Yet Transferred
Items reported in this item are liabilities to the government, including corporate income tax payable, final tax on savings and deposit returns, and/or Article 21 Income Tax (PPh 21), for periods prior to the report month that are paid in the report month.
Transfers
Items reported in this item are customer entrusted funds for money remittances, including for insurance processing, notary fees, money transfers, and/or unidentified or unresolved customer deposits up to the report date.
Others
Items reported in this item are immediate liabilities that cannot be grouped into numbers 1 through 3, including contributions for water, electricity, and telephone usage that must be paid monthly but have not been paid as of the report date, or funds received from other parties for onward financing that have not yet been returned by the BPRS.

II. Amount
Items reported in this column are the transaction value position on the report date.

III.22
WADIAH SAVINGS LIST
This list reports the position amount of third-party (non-bank) savings owned on the report date, which can only be withdrawn according to specific agreed terms, but cannot be withdrawn using checks, giro slips, and/or instruments equivalent to those. This list also reports Wadiah savings owned by customers that are blocked for escrow accounts, collateral deposits, and others. This list is detailed as:
A. Form 22.00 – 1 Wadiah Savings List
B. Form 22.00 – 2 Codes for Wadiah Savings List
C. Form 22.00 – 3 Explanation of Wadiah Savings List
Data in the Wadiah savings list below relates to other items, namely the amount in column IX "Amount" in this list must be equal to the amount in the "Wadiah Savings" item (code 320) in Form 02.00 - Financial Position Statement. Balances of Wadiah savings belonging to other banks at the BPRS are reported on Form 24.00 - List of Liabilities to Other Banks.

III.22.1
FORM 22.00 – 1 WADIAH SAVINGS LIST
I II III IV V VI VII VIII IX X XI
CIF Number
Customer
Group
Relationship with
Bank
Account
Number
Nature of Funds
Time
Period
Start
Office
Location
Return
Percentage
Amount
Blocked
Nominal
Reason
Blocked
Amount

III.22.2
FORM 22.00 – 2 CODES FOR WADIAH SAVINGS LIST
COLUMN CODE
I CIF Number
II Customer Group
Filled with non-bank third-party codes
III Relationship with Bank
1. Related 1
2. Unrelated 2
IV Account Number
V Nature of Funds
1. Withdrawable Anytime 1
2. Term 2
3. Others 9
VI Time Period Start YYYYMMDD
VII Office Location
Refer to Appendix 02 - List of District or City Codes VIII Return Percentage IX Amount X Blocked Nominal XI Reason Blocked
1. Escrow Account 1
2. Cash Collateral 2
3. Others 9

III.22.3
FORM 22.00 – 3 EXPLANATION OF WADIAH SAVINGS LIST
I. CIF Number
Refer to General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding CIF Number.

II. Customer Group
Items reported in this column are non-bank third parties who have Wadiah savings deposits at the BPRS. This column is filled with Non-Bank Third Party Codes as found on the website of the Financial Services Authority Reporting System.

III. Relationship with Bank
Refer to General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Relationship with Bank.

IV. Account Number
Items reported in this column are the account numbers of customer Wadiah savings.
Refer to General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Account Number.

V. Nature of Funds
Nature of funds are detailed as:

Withdrawable anytime
Term
Others

VI. Start Time Period
Refer to General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Time Period.

VII. Office Location
Refer to General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Office Location.

VIII. Return Percentage
Refer to General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Return Percentage.

IX. Amount
Items reported in this column are the transaction value position on the report date.

X. Blocked Nominal
Items reported in this column are the portion of the savings fund balance that is blocked.

XI. Reason Blocked
Items reported in this column are the reasons for blocking customer savings, detailed as:

Escrow Account
Reported with code 1 when blocking customer savings is done for an escrow account.
Cash Collateral
Reported with code 2 when blocking customer savings is done for collateral (cash collateral).
Others
Reported with code 9 when blocking customer savings is done for reasons not included in numbers 1 and 2.

III.23
INVESTMENT FUNDS LIST
This list reports the position amount of investment funds, both profit sharing and nonprofit sharing, owned by third parties (non-banks) on the report date. This list also reports investment funds belonging to investor customers that are blocked for escrow accounts, collateral deposits, and others. This list is detailed as:
A. Form 23.00 – 1 Investment Funds List
B. Form 23.00 – 2 Codes for Investment Funds List
C. Form 23.00 – 3 Explanation of Investment Funds List
Data in the investment funds list below relates to other items, namely:

The amount in column XI "Amount" for savings instrument type and characteristics contract - nonprofit sharing profit sharing method in this list must be equal to the amount in the "Savings" item (code 331) in Form 02.00 - Financial Position Statement.
The amount in column XI "Amount" for deposit instrument type and characteristics contract - nonprofit sharing profit sharing method in this list must be equal to the amount in the "Deposits" item (code 332) in Form 02.00 - Financial Position Statement.
The amount in column XI "Amount" for savings instrument type and characteristics contract - profit sharing profit sharing method in this list must be equal to the amount in the "Savings" item (code 391) in Form 02.00 - Financial Position Statement.
The amount in column XI "Amount" for deposit instrument type and characteristics contract - profit sharing profit sharing method in this list must be equal to the amount in the "Deposits" item (code 392) in Form 02.00 - Financial Position Statement.
Balances of investment funds belonging to other banks at the BPRS are reported on Form 24.00 - List of Liabilities to Other Banks.

III.23.1
FORM 23.00 – 1 INVESTMENT FUNDS LIST
I II III IV V VI VII
CIF Number Customer
Group
Relationship with Bank Instrument Type Account Number Nature of Funds Time Period Start Date End Date Amount VIII IX X XI XII XIII Office Location Contract Characteristics Return Percentage Amount Blocked Nominal Reason Profit Sharing Method Blocked Ratio Percentage Initial Contract Report Month

III.23.2
FORM 23.00 – 2 CODES FOR INVESTMENT FUNDS LIST COLUMN CODE I CIF Number II Customer Group Filled with non-bank third-party codes III Relationship with Bank
1. Related 1
2. Unrelated 2
IV Instrument Type
1. Savings 2
2. Deposits 3
V Account Number
VI Nature of Funds
1. Withdrawable Anytime 1
2. Term 2
3. Others 9
VII Time Period
A. Start Date YYYYMMDD
B. End Date YYYYMMDD
VIII Office Location
Refer to Appendix 02 - List of District or City Codes IX Contract Characteristics A. Profit Sharing Method
1. Muthlaqah
a. Profit Sharing 1 b. Nonprofit Sharing 2
2. Muqayyadah
a. Profit Sharing 3 b. Nonprofit Sharing 4
B. Ratio Percentage
X Return Percentage
A. Initial Contract
B. Report Month
XI Amount
XII Blocked Nominal
XIII Reason Blocked
1. Escrow Account 1
2. Cash Collateral 2
3. Others 9

III.23.3
FORM 23.00 – 3 EXPLANATION OF INVESTMENT FUNDS LIST
I. CIF Number
Refer to General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding CIF Number.

II. Customer Group
Items reported in this column are non-bank third parties who have savings and/or deposits with profit-sharing contracts at the BPRS. This column is filled with non-bank third-party codes as found on the website of the Financial Services Authority Reporting System.

III. Relationship with Bank
Refer to General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Relationship with Bank.

IV. Instrument Type
Items reported in this column are the types of customer investment funds, detailed as:

Savings
Deposits

V. Account Number
Items reported in this column are the account numbers of customer investment funds.
Refer to General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Account Number.

VI. Nature of Funds
Nature of funds are detailed as:

Withdrawable anytime
Term
Others

VII. Time Period
Items reported in this column are the time limits agreed upon as stated in the profit-sharing contract. Refer to General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Time Period. For investment funds that do not have a maturity date, the Maturity Date column is filled the same as the Start Date column.

If on the report date, there are term savings and/or deposits that have matured and have not been withdrawn by their owners or transferred to another account, the Time Period column is filled according to the previous contract. For term savings and/or deposits that are automatically extended, the start and maturity dates are filled according to the new period.

VIII. Office Location
Refer to General Explanation of Columns in List Forms and Detail Forms – Chapter IX.

IX. Contract Characteristics
A. Profit Sharing Method
Refer to General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Profit Sharing Method.

B. Ratio Percentage
Refer to General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Ratio Percentage.

X. Return Percentage
Refer to General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Return Percentage.

XI. Amount
Items reported in this column are the transaction value position on the report date.

XII. Blocked Nominal
Items reported in this column are the portion of the investment fund balance that is blocked.

XIII. Reason Blocked
Items reported in this column are the reasons for blocking customer investment funds, detailed as:

Escrow Account
Reported with code 1 when blocking customer savings and/or deposits is done for an escrow account.
Cash Collateral
Reported with code 2 when blocking customer savings and/or deposits is done for collateral (cash collateral).
Others
Reported with code 9 when blocking customer savings and/or deposits is done for reasons not included in numbers 1 and 2, letters a and b.

III.24
LIST OF LIABILITIES TO OTHER BANKS
This list reports the position of BPRS liabilities to other banks.
This definition also includes BPRS liabilities to other BPRSs, Sharia commercial banks, Sharia business units, commercial banks, and/or Rural Credit Banks (BPR), if any. This list is detailed as:
A. Form 24.00 – 1 List of Liabilities to Other Banks B. Form 24.00 – 2 Codes for List of Liabilities to Other Banks
C. Form 24.00 – 3 Explanation of List of Liabilities to Other Banks
Data in the list of liabilities to other banks below relates to other items, namely:

The amount in column IX "Amount" and characteristics contract - nonprofit sharing profit sharing method in this list must be equal to the amount in the "Liabilities to Other Banks" item (code 350) in Form 02.00 - Financial Position Statement.
The amount in column IX "Amount" and characteristics contract - profit sharing profit sharing method in this list must be equal to the amount in the "Liabilities to Other Banks" item (code 393) in Form 02.00 - Financial Position Statement.

III.24.1
FORM 24.00 – 1 LIST OF LIABILITIES TO OTHER BANKS I II III IV V CIF Number Bank Code Customer Classification (Bank) Type Instrument Time Period Relationship with Bank Type of Operation Start Date End Date AMOUNT VI VII VIII IX Contract Type Contract Characteristics (Mudharabah) Return Percentage Amount Profit Sharing Method Ratio Percentage Initial Contract Report Month

III.24.2
FORM 24.00 – 2 CODES FOR LIST OF LIABILITIES TO OTHER BANKS COLUMN CODE I CIF Number II Bank Code Filled with bank codes III Customer Classification (Bank) A. Relationship with Bank
1. Related 1
2. Unrelated 2
B. Type of Operation
1. Sharia 1
2. Conventional 2
IV Instrument Type
1. Savings
a. General 1 b. Special 2
2. Deposits
a. General 3 b. Special 4
3. Others 9
V Time Period
A. Start Date YYYYMMDD
B. End Date YYYYMMDD
VI Contract Type
1. Wadiah 1
2. Mudharabah 2
3. Others 9
VII Contract Characteristics (Mudharabah)
A. Profit Sharing Method
1. Muthlaqah
a. Profit Sharing 1 b. Nonprofit Sharing 2
2. Muqayyadah
a. Profit Sharing 3 b. Nonprofit Sharing 4
B. Ratio Percentage
VIII Return Percentage
A. Initial Contract
B. Report Month
IX Amount

III.24.3
FORM 24.00 – 3 EXPLANATION OF LIST OF LIABILITIES TO OTHER BANKS
I. CIF Number
Refer to General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding CIF Number.

II. Bank Code
This column is filled with bank codes referring to General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Bank Codes. In the event that the BPRS has more than one type of liability account at the same bank, the Bank Code column for each account is still filled according to the type of transaction.

III. Customer Classification (Bank)
A. Relationship with Bank
Refer to General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Relationship with Bank.

B. Type of Operation
Refer to General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Type of Operation.

IV. Instrument Type
Items reported in this column are all forms of BPRS liabilities to other banks, detailed as:

Savings
Savings are detailed as:
a. General Savings, including term savings. b. Special Savings, which are other banks' savings at the BPRS functioning as a host institution for fund pooling (pooling of fund), among others, to overcome liquidity difficulties.
Deposits
Deposits are detailed as:
a. General Deposits. b. Special Deposits, which are other banks' deposits at the BPRS functioning as a host institution for fund pooling (pooling of fund), among others, to overcome liquidity difficulties.
Others
Items reported in this item are instrument types that cannot be grouped into numbers 1 and 2.

V. Time Period
Refer to General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Time Period.

VI. Contract Type
Items reported in this column are the types of contracts for other bank liabilities to the BPRS, detailed as:

Wadiah
Mudharabah
Others

VII. Contract Characteristics (Mudharabah)
Items reported in this column are the profit sharing methods and ratio percentages for Mudharabah contracts. A. Profit Sharing Method Refer to General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Profit Sharing Method.

B. Ratio Percentage
Refer to General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Ratio Percentage.

VIII. Return Percentage
Refer to General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Return Percentage.

IX. Amount
Items reported in this column are the transaction value position on the report date.

III.25
RECEIVED FINANCING LIST
This list reports the balance of financing or loans, including unused credit facilities, received by BPRS from banks and third parties other than banks, including financing received by BPRS for onward financing purposes but not yet disbursed to customers. This list also reports equity-like liabilities received by BPRS as regulated in the Financial Services Authority Regulation regarding minimum capital provision obligations and minimum core capital fulfillment for Sharia People's Financing Banks.

This list is detailed into:
Form 25.00 – 1 Received Financing List
Form 25.00 – 2 Received Financing List Codes
Form 25.00 – 3 Received Financing List Explanation

Data on the received financing list below relates to other items, namely:

The amount in column XII "Total" and the contract characteristic - profit sharing method non-profit sharing on this list must be equal to the amount in the item "Received Financing" (code 360) on Form 02.00 - Financial Position Report.
The amount in column XII "Total" and the contract characteristic - profit sharing method profit sharing on this list must be equal to the amount in the item "Received Financing" (code 394) on Form 02.00 - Financial Position Report.
The amount in column XIII "Unused Credit Facilities" for contract types "Mudharabah, Musyarakah, and Musyarakah Mutanaqisah" (codes 4, 5, and 6), and Customer Group column being bank on this list must be equal to the amount in the item "Financing Facilities Not Yet Drawn – Bank" (code 511) on Form 02.00 - Administrative Account Report.
The amount in column XIII "Unused Credit Facilities" for contract types "Mudharabah, Musyarakah, and Musyarakah Mutanaqisah" (codes 4, 5, and 6), and Customer Group column being third party other than bank on this list must be equal to the amount in the item "Financing Facilities Not Yet Drawn – Others" (code 512) on Form 02.00 - Administrative Account Report.

III.25.1
FORM 25.00 – 1 RECEIVED FINANCING DETAIL
I II III IV V VI VII
CIF Number Customer Group Relationship with Bank Instrument Type Account Number Tenor Contract Type Start Date Maturity Date TOTAL VIII IX Contract Characteristics Return Percentage Investment Nature Profit Sharing Method Initial Ratio Percentage Report Month

X XI XII XIII
Nominal Unamortized Administrative Fees Total Unused Credit Facilities

III.25.2
FORM 25.00 – 2 RECEIVED FINANCING LIST CODES
COLUMN CODE
I CIF Number
II Customer Group
Filled with bank code and third party other than bank code III Relationship with Bank
1. Related 1
2. Unrelated 2
IV Instrument Type
1. Bilateral Financing 1
2. Syndicated Financing 2
3. Special Financing
a. From Parent Institution 3 b. In the Context of Linkage 4
4. Subordinated Financing
a. Counted as Capital
1) Counted as Additional Core Capital in KPMM
2) Counted as Supplementary Capital in KPMM
b. Not Counted as Capital in KPMM 7
5. Others 9
V Account Number
VI Tenor
A. Start Date YYYYMMDD
B. Maturity Date YYYYMMDD
VII Contract Type
1. Murabahah 1
2. Istishna 2
3. Multijasa 3
4. Mudharabah 4
5. Musyarakah 5
6. Musyarakah Mutanaqisah 6
7. Ijarah 7
8. Ijarah Muntahiyah Bittamlik 8
9. Others 9
VIII Contract Characteristics
A. Investment Nature
1. Permanent 1
2. Decreasing 2
B. Profit Sharing Method
1. Muthlaqah
a. Profit Sharing 1 b. Nonprofit Sharing 2
2. Muqayyadah
a. Profit Sharing 3 b. Nonprofit Sharing 4
C. Ratio Percentage

IX Return Percentage
A. Initial Contract
B. Report Month
X Nominal
XI Unamortized Administrative Fees
XII Total
XIII Unused Credit Facilities

III.25.3
FORM 25.00 – 3 RECEIVED FINANCING LIST EXPLANATION
I. CIF Number
Refers to General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding CIF Number.
II. Customer Group
Reported in this column are parties providing financing to BPRS.
This column is filled with bank codes referring to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Bank Codes or third party other than bank codes as found on the website of the Financial Services Authority Reporting System.
III. Relationship with Bank
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Relationship with Bank.
IV. Instrument Type
Instrument type refers to all forms of financing received by BPRS.
Instrument types are detailed into:

Bilateral Financing
Reported in this column is financing received from 1 (one) creditor.
Syndicated Financing
Reported in this column is financing received from at least 2 (two) creditors in 1 (one) financing agreement.
Special Financing
a. From Parent Institution
Reported in this column is financing received from another bank acting as a parent institution to overcome liquidity difficulties. b. In the Context of Linkage Reported in this column is financing received by BPRS from another bank to be channeled back to MSME customers, with BPRS bearing the risk on the re-channeled financing.
Subordinated Financing
a. Counted as Capital
1) Counted as Additional Core Capital in KPMM
Reported in this column is subordinated financing that meets requirements to be counted as additional core capital components as regulated in the Financial Services Authority Regulation regarding minimum capital provision obligations and minimum core capital fulfillment for Sharia People's Financing Banks.
2) Counted as Supplementary Capital in KPMM
Reported in this column is subordinated financing that meets requirements to be counted as supplementary capital as regulated in the Financial Services Authority Regulation regarding minimum capital provision obligations and minimum core capital fulfillment for Sharia People's Financing Banks. b. Not Counted as Capital in KPMM Reported in this column is subordinated financing that does not meet requirements to be counted as capital components as regulated in the Financial Services Authority Regulation regarding minimum capital provision obligations and minimum core capital fulfillment for Sharia People's Financing Banks.
Others
Reported in this column are instrument types that cannot be grouped into numbers 1 through 4.
V. Account Number
Reported in this column is the account number of financing facilities received by BPRS. Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Account Number.
VI. Tenor
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Tenor.

VII. Contract Type
Reported in this column are contract types used in received financing from banks and third parties other than banks, detailed into:
1. Murabahah
2. Ishtisna
3. Mudharabah
4. Musyarakah
5. Musyarakah mutanaqisah
6. Ijarah
7. Ijarah muntahiyah bittamlik
8. Others
VIII. Contract Characteristics
A. Investment Nature
1. Permanent
Reported in this item is financing that is permanent according to the contract and financing facilities provided remain constant and do not decrease until the end of the contract period.
2. Decreasing
Reported in this item is financing that is decreasing in nature and BPRS gradually repays the principal. B. Profit Sharing Method Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Profit Sharing Method.
C. Ratio Percentage
Reported in this column is the percentage of profit that becomes BPRS' share according to the financing contract. Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Ratio Percentage.
IX. Return Percentage
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Return Percentage.
X. Nominal
Reported in this column is the nominal value of received financing stated in the contract.

XI. Unamortized Administrative Fees
Reported in this column is the balance of administrative fees not yet amortized related to financing administrative fees.
XII. Total
Reported in this column is the transaction value position on the report date.
XIII. Unused Credit Facilities
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Unused Credit Facilities.

III.26
INTER-OFFICE LIABILITIES LIST
This list reports the position of BPRS liabilities to the same BPRS office and is reported gross (no netting between inter-office assets and inter-office liabilities for paired transactions). This list is detailed into:
Form 26.00 – 1 Inter-Office Liabilities List
Form 26.00 – 2 Inter-Office Liabilities List Codes Form 26.00 – 3 Inter-Office Liabilities List Explanation

Data on the inter-office liabilities list below relates to other items, namely the amount in column II "Total" on this list must be equal to the amount in the item "Inter-Office Liabilities" (code 370) on Form 02.00 - Financial Position Report.

III.26.1
FORM 26.00 – 1 INTER-OFFICE LIABILITIES LIST
I II
BPRS Office Code Total
TOTAL

III.26.2
FORM 26.00 – 2 INTER-OFFICE LIABILITIES LIST CODES COLUMN CODE I BPRS Office Code II Total

III.26.3
FORM 26.00 – 3 INTER-OFFICE LIABILITIES LIST EXPLANATION
I. BPRS Office Code
Reported in this column is the code of the office having liabilities to BPRS.
II. Total
Reported in this column is the transaction value position on the report date.

III.27
DETAIL OF OTHER LIABILITIES
Detail of Other Liabilities is detailed into:
Form 27.00 – 1 Detail of Other Liabilities
Form 27.00 – 2 Detail of Other Liabilities Codes Form 27.00 – 3 Detail of Other Liabilities Explanation

Data on the detail of other liabilities below relates to other items, namely the amount in column II "Total" on this detail must be equal to the amount in the item "Other Liabilities" (code 380) on Form 02.00 - Financial Position Report.

III.27.1
FORM 27.00 – 1 DETAIL OF OTHER LIABILITIES
I II
Instrument Type Total
TOTAL

III.27.2
FORM 27.00 – 2 DETAIL OF OTHER LIABILITIES CODES COLUMN CODE I Instrument Type

Profit Sharing Payable 11
Estimated Income Tax 12
Murabahah Advance from Buyer 13
Istishna Advance from Orderer 14
Salam Liability 15
Istishna Liability to Seller 16
Income Tax Liability 17
Employee Benefits Liability 18
Estimated Liability 19
Deferred Revenue 20
Deferred Tax Liability 21
Others 99
II Total

III.27.3
FORM 27.00 – 3 DETAIL OF OTHER LIABILITIES EXPLANATION
I. Instrument Type
Instrument types are detailed into:

Profit Sharing Payable
Reported in this item is profit sharing expense in rupiah and foreign currency to third parties other than banks that have become an expense in the relevant accounting period but have not yet effectively become a BPRS liability (recorded on an accrual basis).
Estimated Income Tax
Reported in this item is the estimate of income tax to be paid by BPRS on current year profits in accordance with tax regulation provisions.
Murabahah Advance from Buyer
Reported in this item is funds received by BPRS from buyer customers as a down payment for Murabahah transactions.
Istishna Advance from Orderer
Reported in this item is funds received by BPRS from orderer customers for ordering istishna goods.
Salam Liability
Reported in this item is BPRS' liability to buyers for ordering Salam goods.
Istishna Liability to Seller
Reported in this item is BPRS' liability to sellers for ordering istishna goods that have been worked on or completed according to agreement.
Income Tax Liability
Reported in this item is unpaid corporate tax including:
a. tax debt for Article 29 Income Tax (Corporate Tax) calculated after the end of the annual tax period, namely the shortfall difference in BPRS' income tax obligation after considering Article 25 Income Tax (tax installments or prepayments); and/or b. tax debts established by the tax office.
Employee Benefits Liability
Reported in this item is BPRS' liability to provide compensation for services rendered to its employees in the form of short-term employee benefits, post-employment benefits (both defined contribution plans and defined benefit plans), other long-term employee benefits, and/or termination benefits that have not yet fallen due according to financial accounting standards for BPRS.
Estimated Liability
Reported in this item is liabilities where the timing and amount are not certain and can be recognized as long as they meet conditions:
a. BPRS has a present liability resulting from past events; b. it is probable (probable) that settlement of the liability will result in outflow of resources; and
c. a reliable estimate of the amount of the liability can be made.
Example: Court cases where BPRS is likely to be ruled guilty, thereby creating a present liability resulting in resource outflow and the liability amount can be reliably estimated.
Deferred Revenue
Reported in this item is revenue obtained but not yet recognized as revenue in the relevant accounting period.
Deferred Tax Liability
Reported in this item is payable income tax for future accounting periods resulting from temporary taxable differences.
Others
Reported in this item is other liabilities that cannot be grouped into numbers 1 through 11. If the total of the Total column for this instrument type exceeds 25% (twenty-five percent) of the total amount of all other instrument types, then this item must be detailed in Form 34.00 - Detail of Other Liabilities - Others.

II. Total
Reported in this column is the transaction value position on the report date.

III.28
LIST OF PAID-IN CAPITAL, DONATION CAPITAL, AND CAPITAL DEPOSIT FUNDS This list contains the capital position of BPRS up to the report date. Reported capital positions include:

paid-in capital;
donation capital; and
capital deposit funds.
This list is detailed into:
Form 28.00 – 1 List of Paid-In Capital, Donation Capital, and Capital Deposit Funds Form 28.00 – 2 Codes for List of Paid-In Capital, Donation Capital, and Capital Deposit Funds Form 28.00 – 3 Explanation for List of Paid-In Capital, Donation Capital, and Capital Deposit Funds

Data on the list of paid-in capital, donation capital, and capital deposit funds below relates to other items, namely:

The amount in column IV "Total" for capital type "Paid-In Capital" on this list must be equal to the amount in the item "Basic Capital" (code 411) minus "Capital Not Yet Paid" (code 412) plus "Agio" (code 421) minus "Disagio" (code 422) on Form 02.00 - Financial Position Report.
The amount in column IV "Total" for capital type "Donation Capital" on this list must be equal to the amount in the item "Donation Capital" (code 423) on Form 02.00 - Financial Position Report.
The amount in column IV "Total" for capital type "Capital Deposit Funds" on this list must be equal to the amount in the item "Capital Deposit Funds" (code 424) on Form 02.00 - Financial Position Report.

III.28.1
FORM 28.00 – 1 LIST OF PAID-IN CAPITAL, DONATION CAPITAL, AND CAPITAL DEPOSIT FUNDS I II III IV Capital Type Approval Date Type Total TOTAL

III.28.2
FORM 28.00 – 2 CODES FOR LIST OF PAID-IN CAPITAL, DONATION CAPITAL, AND CAPITAL DEPOSIT FUNDS COLUMN CODE I Capital Type
1. Paid-In Capital 1
2. Donation Capital 2
3. Capital Deposit Funds 3
II Approval Date YYYYMMDD
Filled with approval date
III Type
1. Funds 1
2. Land and Buildings That Can Be Counted as Core Capital
3. Land and Buildings That Cannot Be Counted as Core Capital
IV Total
Filled with the amount of capital paid or donated by shareholders or external parties

III.28.3
FORM 28.00 – 3 EXPLANATION FOR LIST OF PAID-IN CAPITAL, DONATION CAPITAL, AND CAPITAL DEPOSIT FUNDS
I. Capital Type
Capital types are detailed into:
1. Paid-In Capital
Paid-in capital is capital that has been actually and effectively paid by its owners, approved by the Financial Services Authority, and has met administrative requirements.
2. Donation Capital
Donation capital is capital obtained from donations of BPRS shares, including the difference in value recorded with the selling price if such shares are sold, and capital originating from donations by shareholders or external parties received by BPRS in the form of funds or other assets.
3. Capital Deposit Funds
Capital deposit funds are funds fully paid by shareholders or prospective shareholders and blocked for capital increase purposes, and have been declared to meet capital requirements to be classified as capital deposit funds as regulated in the Financial Services Authority Regulation regarding minimum capital provision obligations and minimum core capital fulfillment for Sharia People's Financing Banks.
II. Approval Date
Reported in this column is the date of authority approval.
III. Type
1. Funds
Reported in this column is paid-in capital, donation capital, or capital deposit funds - equity in the form of cash funds.
2. Land and Buildings That Can Be Counted as Core Capital
Reported in this column is paid-in capital or donation capital in the form of land and buildings counted as core capital as regulated in the Financial Services Authority Regulation regarding minimum capital provision obligations and minimum core capital fulfillment for Sharia People's Financing Banks.

3. Land and Buildings That Cannot Be Counted as Core Capital
Reported in this column is paid-in capital and donation capital in the form of land and buildings that cannot be counted as core capital as regulated in the Financial Services Authority Regulation regarding minimum capital provision obligations and minimum core capital fulfillment for Sharia People's Financing Banks.
IV. Total
Reported in this column is the amount of capital paid or donated by owners at the nominal value recognized as capital.

III.29
LIST OF WRITTEN-OFF PRODUCTIVE ASSETS
This list reports all productive assets that have been written off. Productive assets that have been written off but have had claims removed are not included in this list. This list is detailed into:
A. Form 29.00 – 1 List of Written-Off Productive Assets B. Form 29.00 – 2 Codes for List of Written-Off Productive Assets
C. Form 29.00 – 3 Explanation for List of Written-Off Productive Assets

Data on the list of written-off productive assets relates to other items, namely:

The amount in column VIII "Total" on this list must be equal to the amount in the item "Others - Written-Off Productive Assets - Productive Assets" (code 811) on Form 02.00 - Administrative Account Report.
The amount in column IX "Recovered Amount" on this list must be equal to the amount in "Others - Written-Off Productive Assets - Recovered or Successfully Collected Written-Off Productive Assets" (code 812) on Form 02.00 - Administrative Account Report.

III.29.1
FORM 29.00 – 1 WRITTEN-OFF PRODUCTIVE ASSETS
I II III IV V VI VII VIII IX X
CIF Number Identity Number Customer Group Relationship with Bank Instrument Type Account Number Write-Off Date Total Recovered Amount Debit Balance TOTAL

III.29.2
FORM 29.00 – 2 CODES FOR LIST OF WRITTEN-OFF PRODUCTIVE ASSETS COLUMN CODE I CIF Number II Identity Number III Customer Group Filled with bank code and third party other than bank code IV Relationship with Bank
1. Related 1
2. Unrelated 2
3. Related in Context of Welfare 3
V Instrument Type
1. Receivables
a. Murabahah 11 b. Istishna 12
c. Multijasa 13
d. Qardh 14 e. Others 19
2. Profit Sharing Financing
a. Mudharabah 21 b. Musyarakah 22
c. Others 29
3. Lease Financing 31
4. Others 99
VI Account Number
VII Write-Off Date YYYYMMDD
VIII Total
IX Recovered Amount
X Debit Balance

III.29.3
FORM 29.00 – 3 EXPLANATION FOR LIST OF WRITTEN-OFF PRODUCTIVE ASSETS
I. CIF Number
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding CIF Number.
II. Identity Number
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Identity Number.
III. Customer Group
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Customer Group.
IV. Relationship with Bank
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Relationship with Bank.
V. Instrument Type
Instrument types are detailed into:

Receivables
a. Murabahah b. Istishna
c. Multijasa
d. Qardh e. Others
Profit sharing financing
a. Mudharabah b. Musyarakah
c. Others
Lease financing
Others
VI. Account Number
Refers to the General Explanation of Columns in List Forms and Detail Forms – Chapter II regarding Account Number.
VII. Write-Off Date
Reported in this column is the year, month, and date the productive asset was written off.

VIII. Total
Reported in this column is the productive asset balance at the time of write-off.
IX. Recovered Amount
Reported in this column is the amount of written-off productive assets successfully collected or settled by financing customers, accumulated since the productive asset was designated as written off.
X. Debit Balance
Reported in this column is the remaining debit balance on written-off productive assets.

III.30
CHANNELING FUNDS LIST
This list reports the balance of funds that have been channeled by BPRS according to the wishes of investors as fund owners, and for the channeling of these funds, BPRS does not bear risk but BPRS obtains remuneration for managing the funds. This list is detailed into:
A. Form 30.00 – 1 Channeling Funds List
B. Form 30.00 – 2 Codes for Channeling Funds List
C. Form 30.00 – 3 Explanation for Channeling Funds List

Data on the channeling funds list below relates to other items, namely the amount in column X "Total" on this list must be equal to the amount in the item "Channeling Funds" (code 830) on Form 02.00 - Administrative Account Report.

III.30.1
FORM 30.00 – 1 CHANNELING FUNDS LIST
I
Fund Owner
CIF Number Identity Number Customer Group Relationship with Bank Return Percentage Total TOTAL II Customer CIF Number Channeler Group Customer Group Relationship with Bank Channeling Type

III IV V VI VII
Account Number Tenor Location of Use Primary Use Type Economic Sector Start Date Maturity Date VIII IX X XI Ratio Percentage Return Percentage Total Arrears Days Amount

III.30.2
FORM 30.00 – 2 CHANNELING FUND LIST CODES
CODE COLUMNS
I Fund Owner
A. CIF Number
B. Identity Number
C. Customer Category
Filled with bank codes and third-party non-bank codes D. Relationship with Bank
1. Related 1
2. Unrelated 2
E. Remuneration Percentage
F. Amount
II Customer
A. CIF Number
B. Disbursement Category
1. Cooperative 44
2. Non-Governmental Organization 45
3. Others 49
C. Customer Category
Filled with bank codes and third-party non-bank codes D. Relationship with Bank
1. Related 1
2. Unrelated 2
3. Related for Welfare Purposes 3
E. Type of Disbursement
1. Financing disbursement to Micro, Small and Medium Enterprises (MSME)
a. In the Framework of Financing Channeling from Bank Indonesia b. Others 20
2. Financing disbursement to Non-MSME
a. Managed Financing 30 b. In the Framework of Financing Channeling from Bank Indonesia
c. Project Assistance 50
d. Managed Financing Outside Project Assistance 60 e. Others 99 III Number of Accounts IV Tenor A. Start Date YYYYMMDD B. Maturity Date YYYYMMDD V Usage Location VI Type of Use
1. Working Capital 1
2. Investment 2
3. Consumption 3

VII Main Economic Sector

Agriculture, Hunting, and Forestry 050000
Fisheries 100000
Mining and Quarrying 150000
Manufacturing Industry 200000
Electricity, Gas, and Water 250000
Construction 300000
Wholesale and Retail Trade 350000
Accommodation and Food Services Provision 400000
Transportation, Warehousing, and Communication 450000
Financial Intermediaries 500000
Real Estate, Rental and Business Services 550000
Government Administration, Defense, and Mandatory Social Security
600000
Education Services 650000
Health and Social Work Services 700000
Community, Social, Cultural Services, Entertainment, and Other Personal Services
750000
Personal Services Serving Households 800000
International Bodies and Other Extra-International Bodies
850000
Activities with Unclear Boundaries 900000
VIII Ratio Percentage
IX Remuneration Percentage
X Amount
XI Arrears
A. Days
B. Amount

III.30.3
FORM 30.00 – 3 CHANNELING FUND LIST EXPLANATIONS
I. Fund Owner
A. CIF Number
Reported in this column is the CIF number of the fund owner.
Refers to General Column Explanations in List Forms and Detail Forms – Chapter II on CIF Numbers. B. Identity Number Refers to General Column Explanations in List Forms and Detail Forms – Chapter II on Identity Numbers.
C. Customer Category
Reported in this column is the party that owns funds to be disbursed to customers.
Refers to General Column Explanations in List Forms and Detail Forms – Chapter II on Customer Categories. D. Relationship with Bank Refers to General Column Explanations in List Forms and Detail Forms – Chapter II on Relationship with Bank. E. Remuneration Percentage Reported in this column is the remuneration rate given to the fund owner. Refers to General Column Explanations in List Forms and Detail Forms – Chapter II on Remuneration Percentage. F. Amount Reported in this column is the position (cash or cash equivalent amount) of funds managed by the Sharia People's Financing Bank (BPRS) recorded as of the report date.
II. Customer
A. CIF Number
Refers to General Column Explanations in List Forms and Detail Forms – Chapter II on CIF Numbers. This CIF number is filled with the final customer's CIF number. B. Disbursement Category Reported in this column is the party receiving funds from the BPRS to forward to the final customer in the context of fund channeling, namely:
1. Cooperative
2. Non-Governmental Organization
3. Others
C. Customer Category
Reported in this column is the final customer receiving funds. This column is filled with bank codes referring to General Column Explanations in List Forms and Detail Forms – Chapter II on Bank Codes or third-party non-bank codes as found on the Financial Services Authority (OJK) Reporting System website. D. Relationship with Bank Refers to General Column Explanations in List Forms and Detail Forms – Chapter II on Relationship with Bank. E. Type of Disbursement
1. Financing disbursement to Micro, Small and Medium Enterprises (MSME)
a. In the Framework of Financing Channeling from Bank Indonesia In the framework of financing channeling from Bank Indonesia means financing provided to MSME customers through the BPRS where the source of funds is from Bank Indonesia and the BPRS does not bear risk for this financing disbursement. b. Others Others means types of financing disbursement other than letter a.
2. Financing disbursement to non-MSME
a. Managed Financing
Managed financing means financing provided to non-MSME debtors through the BPRS where the BPRS does not bear risk for the provision of such financing. A characteristic of such financing is that the BPRS does not charge or pay remuneration, but only obtains service fees. Financing disbursements whose funds originate from other BPRS are not reported in this list. b. In the Framework of Financing Channeling from Bank Indonesia In the framework of financing channeling from Bank Indonesia means financing provided to non-MSME customers through the BPRS where the source of funds is from Bank Indonesia and the BPRS does not bear risk for this financing disbursement.
c. Project Assistance
Project assistance means financing disbursement by the BPRS directed towards investment financing or project construction. d. Managed Financing Outside Project Assistance Managed financing outside project assistance means financing that is not directed towards investment financing or project construction. e. Others Others means financing disbursements that cannot be grouped into letters a through d.
III. Number of Accounts
Reported in this column is the number of accounts receiving channeling funds.
IV. Tenor
Refers to General Column Explanations in List Forms and Detail Forms – Chapter II on Tenor.
V. Usage Location
Refers to General Column Explanations in List Forms and Detail Forms – Chapter II on Usage Location.
VI. Type of Use
Refers to General Column Explanations in List Forms and Detail Forms – Chapter II on Type of Use.
VII. Main Economic Sector
Reported in this column is the type of customer business field detailed as:
1. Agriculture, hunting, and forestry
2. Fisheries
3. Mining and quarrying
4. Manufacturing industry
5. Electricity, gas, and water
6. Construction
7. Wholesale and retail trade
8. Accommodation and food services provision
9. Transportation, warehousing, and communication
10. Financial intermediaries
11. Real estate, rental, and business services
12. Government administration, defense, and mandatory social security
13. Education services
14. Health and social work services
15. Community, social, cultural services, entertainment, and other personal services
16. Personal services serving households
17. International bodies and other extra-international bodies
18. Activities with unclear boundaries
VIII. Ratio Percentage
Reported in this column is the ratio percentage agreed upon between the BPRS and the customer. Refers to General Column Explanations in List Forms and Detail Forms – Chapter II on Ratio Percentage.
IX. Remuneration Percentage
Reported in this column is the remuneration rate agreed upon between the BPRS and the customer. Refers to General Column Explanations in List Forms and Detail Forms – Chapter II on Remuneration Percentage.
X. Amount
Reported in this column is the position (cash, cash equivalents, or debit balance) of financing that has been disbursed by the BPRS as of the report date.
XI. Arrears
A. Days
Reported in this column is the accumulated number of days for financing that has not been paid off beyond the agreed time. B. Amount Reported in this column is the total arrears from financing disbursed by the BPRS.

III.31
LIST OF APPROVALS AND REALIZATIONS OF NEW RECEIVABLES OR FINANCING IN THE REPORTING MONTH In this list, the magnitude of ceilings and realizations for new receivables or financing in the reporting month marked by the signing of deeds or agreements is reported, whether facilities for receivables or financing have been drawn down in the said reporting month or have not been drawn down. Also reported in this list are additions to facilities or ceilings for receivables or financing that were approved in previous months and extensions of receivables or financing accompanied by ceiling additions. This list does not include approvals for extending receivables or financing, restructured receivables or financing, and/or takeover of receivables or financing from other parties, which are not accompanied by ceiling additions. This list is detailed as follows:
A. Form 31.00 – 1 List of Approvals and Realizations of New Receivables or Financing in the Reporting Month B. Form 31.00 – 2 Codes for List of Approvals and Realizations of New Receivables or Financing in the Reporting Month
C. Form 31.00 – 3 Explanations for List of Approvals and Realizations of New Receivables or Financing in the Reporting Month

III.31.1
FORM 31.00 – 1 LIST OF APPROVALS AND REALIZATIONS OF NEW RECEIVABLES OR FINANCING IN THE REPORTING MONTH I II III IV Type of Receivable/Financing Type of Use Ceiling of New Receivable/Financing Approved in the Reporting Month Realization of New Receivable/Financing in the Reporting Month TOTAL

III.31.2
FORM 31.00 – 2 CODES FOR LIST OF APPROVALS AND REALIZATIONS OF NEW RECEIVABLES OR FINANCING IN THE REPORTING MONTH CODE COLUMNS I Type of Receivable or Financing
1. Murabahah Receivable 1
2. Istishna Receivable 2
3. Multijasa Receivable 3
4. Qardh Receivable 4
5. Mudharabah Financing 5
6. Musyarakah Financing 6
7. Lease Financing 7
8. Other Receivables or Financing 9
II Type of Use
1. Working Capital 1
2. Investment 2
3. Consumption 3
III Ceiling of New Receivable or Financing Approved in the Reporting Month IV Realization of New Receivable or Financing in the Reporting Month

III.31.3
FORM 31.00 – 3 EXPLANATIONS FOR LIST OF APPROVALS AND REALIZATIONS OF NEW RECEIVABLES OR FINANCING IN THE REPORTING MONTH
I. Type of Receivable or Financing

Murabahah receivable
Istishna receivable
Multijasa receivable
Qardh receivable
Mudharabah financing
Musyarakah financing
Lease financing
Other receivables or financing
II. Type of Use
Refers to General Column Explanations in List Forms and Detail Forms – Chapter II on Type of Use.
III. Ceiling of New Receivable or Financing Approved in the Reporting Month
Reported in this column is the total new facilities or ceilings approved in the reporting month, including financing extensions accompanied by ceiling additions. Ceilings approved in previous months are not reported in this list.
IV. Realization of New Receivable or Financing in the Reporting Month
Reported in this column is the debit balance of new receivable or financing facilities that have been approved in the reporting month.

III.32
LIST OF TRANSFER OF RECEIVABLES OR FINANCING IN THE REPORTING MONTH In this list, the magnitude of the transfer of receivables or financing in the reporting month is reported. Transfer refers to all provisions of receivable or financing facilities in the reporting month (debit position). This list is detailed as follows:
A. Form 32.00 – 1 List of Transfer of Receivables or Financing in the Reporting Month B. Form 32.00 – 2 Codes for List of Transfer of Receivables or Financing in the Reporting Month
C. Form 32.00 – 3 Explanations for List of Transfer of Receivables or Financing in the Reporting Month

III.32.1
FORM 32.00 – 1 LIST OF TRANSFER OF RECEIVABLES OR FINANCING IN THE REPORTING MONTH I II III Type of Receivable/Financing Type of Use Realization of New Receivable/Financing in the Reporting Month TOTAL

III.32.2
FORM 32.00 – 2 CODES FOR LIST OF TRANSFER OF RECEIVABLES OR FINANCING IN THE REPORTING MONTH CODE COLUMNS I Type of Receivable or Financing
1. Murabahah Receivable 1
2. Istishna Receivable 2
3. Multijasa Receivable 3
4. Qardh Receivable 4
5. Mudharabah Financing 5
6. Musyarakah Financing 6
7. Lease Financing 7
8. Other Receivables or Financing 9
II Type of Use
1. Working Capital 1
2. Investment 2
3. Consumption 3
III Realization of New Receivable or Financing in the Reporting Month

III.32.3
FORM 32.00 – 3 EXPLANATIONS FOR DETAILS OF TRANSFER OF RECEIVABLES OR FINANCING IN THE REPORTING MONTH
I. Type of Receivable or Financing

Murabahah receivable
Istishna receivable
Multijasa receivable
Qardh receivable
Mudharabah financing
Musyarakah financing
Lease financing
Other receivables or financing
II. Type of Use
Refers to General Column Explanations in List Forms and Detail Forms – Chapter II on Type of Use.
III. Realization of New Receivable or Financing in the Reporting Month
Reported in this column is the debit balance of new receivable or financing facilities that have been approved in the reporting month.

III.33
DETAILS OF OTHER ASSETS - OTHERS
Details of other assets - others are reported by the BPRS when the 'others' item in Form 20.00 – Details of Other Assets exceeds 25% (twenty-five percent) of the total amount of other assets. This detail is broken down as follows:
A. Form 33.00 – 1 Details of Other Assets - Others B. Form 33.00 – 2 Explanations for Details of Other Assets - Others Data in the details of other assets-others below relates to other details, namely the amount in column III "Amount" in this detail must be equal to the amount for the instrument type "Others" (code 99) in Form 20.00 - Details of Other Assets.

III.33.1
FORM 33.00 – 1 DETAILS OF OTHER ASSETS - OTHERS I II III Number Description Amount TOTAL

III.33.2
FORM 33.00 – 2 EXPLANATIONS FOR DETAILS OF OTHER ASSETS - OTHERS
I. Number
Reported in this column is the serial number of the details of other assets - others.
II. Description
Reported in this column is the detail of assets from the 'others' item in Form 20.00 – Details of Other Assets.
III. Amount
Reported in this column must be equal to the amount in Form 20.00 - Details of Other Assets for the 'Others' item (code 99).

III.34
DETAILS OF OTHER LIABILITIES - OTHERS
Details of other liabilities - others are reported when the 'others' item in Form 27.00 – Details of Other Liabilities exceeds 25% (twenty-five percent) of the total Other Liabilities item. This detail consists of:
A. Form 34.00 – 1 Details of Other Liabilities - Others B. Form 34.00 – 2 Explanations for Details of Other Liabilities - Others Data in the details of other liabilities-others below relates to other details, namely the amount in column III "Amount" in this detail must be equal to the amount for the instrument type "Others" (code 99) in Form 27.00 - Details of Other Liabilities.

III.34.1
FORM 34.00 – 1 DETAILS OF OTHER LIABILITIES - OTHERS I II III Number Description Amount TOTAL

III.34.2
FORM 34.00 – 2 EXPLANATIONS FOR DETAILS OF OTHER LIABILITIES - OTHERS
I. Number
Reported in this column is the serial number of the details of other liabilities - others.
II. Description
Reported in this column is the detail of liabilities from the 'others' item in Form 27.00 – Details of Other Liabilities.
III. Amount
Reported in this column must be equal to the amount in Form 27.00 – Details of Other Liabilities for the 'Others' item (code 99).

III.35
DETAILS OF OTHER NON-OPERATIONAL INCOME
Details of other non-operational income are reported when the 'others' item in Form 03.00 – Profit and Loss Statement for the other non-operational income item (code 41900) exceeds 25% (twenty-five percent) of the total non-operational income items. In this detail, other instrument type non-operational income is reported, including fines or sanctions received from financing or receivable customers or compensatory nature (ta’widh). This detail is broken down as follows:
A. Form 35.00 – 1 Details of Other Non-Operational Income B. Form 35.00 – 2 Explanations for Details of Other Non-Operational Income Data in the details of other non-operational income below relates to other items, namely the amount in column III "Amount" must be equal to the reporting month amount in the "Non-Operational Income" item for the instrument type "Others" (code 41900) in Form 03.00 - Profit and Loss Statement.

III.35.1
FORM 35.00 – 1 DETAILS OF OTHER NON-OPERATIONAL INCOME I II III No. Description Amount TOTAL

III.35.2
FORM 35.00 – 2 EXPLANATIONS FOR DETAILS OF OTHER NON-OPERATIONAL INCOME
I. Number
Reported in this column is the serial number of the details of other non-operational income.
II. Description
Reported in this column is the detail of other non-operational income.
III. Amount
Reported in this column must be equal to the reporting month amount in the "Non-Operational Income" item for the "Others" item (code 41900) in Form 03.00 - Profit and Loss Statement.

III.36
DETAILS OF OTHER NON-OPERATIONAL EXPENSES
Details of other non-operational expenses are reported when the 'others' item in Form 03.00 – Profit and Loss Statement for the other non-operational expense item (code 42900) exceeds 25% (twenty-five percent) of the total non-operational expense items. This detail is broken down as follows:
A. Form 36.00 - 1 Details of Other Non-Operational Expenses B. Form 36.00 - 2 Explanations for Details of Other Non-Operational Expenses Data in the details of other non-operational expenses below relates to other items, namely the amount in column III "Amount" in this detail must be equal to the amount in the "Non-Operational Expenses" item for the instrument type "Others" (code 42900) in Form 03.00 - Profit and Loss Statement.

III.36.1
FORM 36.00 – 1 DETAILS OF OTHER NON-OPERATIONAL EXPENSES I II III No. Description Amount TOTAL

III.36.2
FORM 36.00 – 2 EXPLANATIONS FOR DETAILS OF OTHER NON-OPERATIONAL EXPENSES
I. Number
Reported in this column is the serial number of the details of other non-operational expenses.
II. Description
Reported in this column is the detail of other non-operational expenses.
III. Amount
Reported in this column must be equal to the amount in the "Non-Operational Expenses" item for the "Others" item (code 42900) in Form 03.00 – Profit and Loss Statement.

CHAPTER IV
EXPLANATIONS FOR CONSOLIDATED REPORTS
IV.1.1.1
FORM 01.01 – 1 KEY INFORMATION OF BPRS (CONSOLIDATED) No Key Information 1 BPRS Name : ______ 2 BPRS Code : ______ 3 BPRS Tax ID (NPWP) : ______ 4 Office Address : ______ 5 Regency or City : ______ 6 Office Ownership Status : ______ 7 OJK Region Code : ______ 8 Province : ______ 9 Number of Board of Directors Members : ______ Persons 10 Names of Board of Directors Members a. President Director : ______ b. Director 1 : ______
c. Director 2 : ______
d. Director 3 : ______
11 Number of Board of Commissioners Members : ______ Persons 12 Names of Board of Commissioners Members a. Chief Commissioner : ______ b. Commissioner 1 : ______
c. Commissioner 2 : ______
13 Number of Sharia Supervisory Board (DPS) Members : ______ Persons 14 Names of Sharia Supervisory Board (DPS) Members a. DPS Chairman : ______ b. DPS Member 1 : ______
c. DPS Member 2 : ______
15 Number of Employees : ______ Persons
16 Telephone No. : ______
17 Fax No. : ______
18 Website Address : ______
19 Name of Report Compilation Responsible Person : ______ 20 Division/Department of Report Compilation Responsible Person :

21 Telephone No. of Report Compilation Responsible Person :

22 Fax No. of Report Compilation Responsible Person :

23 E-mail Address of Report Compilation Responsible Person :

24 Name of Public Accounting Firm (KAP) that audited :

25 Name of Public Accountant (AP) that audited : ______ Examination to ... from the same KAP : ______ 26 Date of General Meeting of Shareholders (RUPS) : ______ a. Dividends Paid : ______ b. Annual Bonus and Tantiem : ______

27 Nominal Value per Share : ______
28 Number of Payment Points : ______
29 Number of EDC :
______ a. Own EDC : ______ b. EDC Owned by Commercial Bank : ______
c. EDC Owned by BPRS/Other BPR : ______
30 Number of ATM :
______ a. Managed Independently : ______ b. Cooperating with Third Parties : ______ 31 Foreign Currency Trader (PVA) a. Has PVA License : (1) Yes / (2) No b. PVA License Date : ______
c. Number of PVA Offices : ______
32 Ultimate Shareholders Names : 1.
: 2.
: 3.
: 4. etc.

IV.1.1.2
FORM 01.01 – 2 EXPLANATIONS FOR KEY INFORMATION OF BPRS (CONSOLIDATED) Information covering several important data regarding the BPRS that must be filled according to the BPRS conditions at the time of report preparation. Key BPRS Information is detailed as follows:
1. BPRS Name
Reported in this column is the legal entity name of the BPRS.
2. BPRS Code
Reported in this column is the BPRS code, filled with 6 (six) digits. This column is filled with bank codes referring to General Column Explanations in List Forms and Detail Forms – Chapter II on Bank Codes.
3. BPRS Tax ID (NPWP)
Reported in this column is the Tax Identification Number (NPWP) of the BPRS.
4. Office Address
Reported in this column is the address of the BPRS headquarters.
5. Regency or City
Reported in this column is the location code of the regency or city where the BPRS headquarters is located, referring to Appendix 02 – List of Codes for Regencies or Cities Throughout Indonesia.
6. Office Ownership Status
Reported in this column is the ownership status of the BPRS headquarters building, detailed as:
1. Rent (filled with code 1).
2. Own Property (filled with code 2).
3. Others (filled with code 3), in cases using buildings owned by shareholders or borrowing buildings from third parties without being charged fees.
7. Financial Services Authority (OJK) Region Code
Reported in this column is the region code of the Financial Services Authority (OJK) office area where the BPRS headquarters is located. The OJK region code refers to Appendix 01 - List of OJK Office Area Codes.
8. Province
Reported in this column is the location code of the province where the BPRS headquarters is located, referring to Appendix 02 – List of Codes for Regencies or Cities.
9. Number of Board of Directors Members
Reported in this column is the number of board of directors members owned by the BPRS.
10. Names of Board of Directors Members
a. President Director
Reported in this column is the name of the BPRS President Director. b. Director 1 Reported in this column is the name of the BPRS Director.
c. Director 2
Reported in this column is the name of the BPRS Director, if any. d. Director 3 Reported in this column is the name of the BPRS Director, if any.
11. Number of Board of Commissioners Members
Reported in this column is the number of board of commissioners members owned by the BPRS.
12. Names of Board of Commissioners Members
a. Chief Commissioner
Reported in this column is the name of the BPRS Chief Commissioner. b. Commissioner 1 Reported in this column is the name of the BPRS Commissioner.
c. Commissioner 2
Reported in this column is the name of the BPRS Commissioner, if any.
13. Number of Sharia Supervisory Board (DPS) Members
Reported in this column is the number of DPS members owned by the BPRS.
14. Names of Sharia Supervisory Board (DPS) Members
a. DPS Chairman
Reported in this column is the name of the BPRS DPS Chairman. b. DPS Member 1 Reported in this column is the name of the BPRS DPS Member.
c. DPS Member 2
Reported in this column is the name of the BPRS DPS Member, if any.

15. Number of Employees
The number reported in this column is the number of employees with permanent, honorary, or contract status who work at the BPRS, whether at the head office, branch offices, or other BPRS office networks.

16. Telephone Number
The telephone number reported in this column is the telephone number of the BPRS head office.

17. Fax Number
The fax number reported in this column is the fax number of the BPRS head office.

18. Website Address
The website address reported in this column is the website address of the BPRS head office.

19. Name of the Person Responsible for Preparing the Report
The name reported in this column is the name of the employee responsible for preparing the BPRS Monthly Report.

20. Department or Division Responsible for Preparing the Report
The name reported in this column is the name of the department or division where the person responsible for preparing the BPRS Monthly Report works.

21. Telephone Number of the Person Responsible for Preparing the Report
The telephone number reported in this column is the telephone number of the person responsible for preparing the BPRS Monthly Report.

22. Fax Number of the Person Responsible for Preparing the Report
The fax number reported in this column is the fax number of the person responsible for preparing the BPRS Monthly Report.

23. E-mail Address of the Person Responsible for Preparing the Report
The e-mail address reported in this column is the electronic mail address of the person responsible for preparing the BPRS Monthly Report.

24. Name of the Public Accounting Firm (KAP) that Audits
The name reported in this column is the name of the KAP that audits the BPRS if the BPRS's annual financial report position is audited by a KAP. If the BPRS's annual financial report position is not audited by a KAP, this may be left blank.

25. Name of the Public Accountant (AP) that Audits and Examination to .. from the Same KAP
a. Name of the Public Accountant (AP) that Audits The name reported in this column is the name of the AP responsible for the audit report if the BPRS's annual financial report position is audited by an AP. If the BPRS's annual financial report position is not audited by an AP, this may be left blank. b. Examination to .. from the Same KAP The number reported in this column is the number of BPRS examinations conducted by the same KAP consecutively.

26. Date of the General Meeting of Shareholders (RUPS)
The date reported in this column is the date of the BPRS RUPS held in the last year. a. Dividends Paid The amount reported in this column is the total dividends distributed to shareholders based on the latest RUPS. Filled in full rupiah units. b. Annual Bonuses and Tantiems The amount reported in this column is the total of annual bonuses, tantiems, and similar items paid by the BPRS in the relevant year up to the reporting month (accumulated within one year). Filled in full rupiah units.

27. Nominal Value per Share
The nominal value reported in this column is the nominal value stated on the share certificate.

28. Number of Payment Points
The number reported in this column is the number of Payment Points owned by the BPRS.

29. Number of EDCs
The number reported in this column is the number of EDCs managed directly by the BPRS or cooperatively with third parties, placed in the respective areas of each BPRS office (head office and branch offices), detailed as follows:
a. Own EDCs
Filled with the number of EDCs owned directly by the BPRS. b. EDCs Owned by General Banks Filled with the number of EDCs owned by UBU, BUS, or UUS.
c. EDCs Owned by BPRS or Other BPRs
Filled with the number of EDCs owned by BPRS or other BPRs.

30. Number of ATMs
The number reported in this column is the number of ATM units managed directly by the BPRS or cooperatively with third parties, placed in the respective areas of each BPRS office (head office and branch offices), detailed as follows:
a. Managed Directly
Filled with the number of ATM machines managed directly by the BPRS through BPRS offices. b. Cooperative with Third Parties Filled with the number of ATM machines leased from third parties.

31. Foreign Currency Merchants
a. Has PVA License
Filled with “1” if the BPRS conducts business activities as a PVA, filled with “2” if the BPRS does not conduct business activities as a PVA. b. PVA License Date The date reported in this column is the date of approval from the authority for the BPRS to conduct business activities as a PVA.
c. Number of PVA Offices
The number reported in this column is the number of BPRS offices conducting business activities as a PVA.

IV.1.2.1
FORM 01.02 – 1 BPRS OWNERSHIP DATA
I II III IV V VI VII
Name Identity Number Address Type Status of Shareholder Total Nominal Ownership Percentage TOTAL

IV.1.2.2
FORM 01.02 – 2 BPRS OWNERSHIP DATA CODES
COLUMN CODE
I Name
II Identity Number
III Address
IV Type
1. Individual 1
2. Legal Entity 2
3. Regional Government 3
V Status of Shareholder
1. Controlling Shareholder (PSP) 1
2. Non-Controlling Shareholder 2
VI Total Nominal
Filled in full rupiah units.
VII Ownership Percentage
Filled with the ownership percentage of each BPRS shareholder, two decimal places.

IV.1.2.3
FORM 01.02 – 3 EXPLANATION OF BPRS OWNERSHIP DATA BPRS Ownership Data includes:
I. Name
The name reported in this column is the full name of the BPRS shareholder according to the latest deed and amendments to the articles of association.

II. Identity Number
The identity number reported in this column is the identity number of the shareholder, namely the Population Identity Number (NIK) if the BPRS Shareholder is an individual, or the Taxpayer Identification Number (NPWP) if the shareholder is a legal entity.

III. Address
The complete address reported in this column is the complete address of each BPRS shareholder. In the event that the complete address of the BPRS shareholder is unknown, for ownership less than 2% (two percent), this column may be left blank.

IV. Type
The type of BPRS shareholder ownership reported in this column is detailed as follows:
a. Individual in case the shareholder is an individual. b. Legal Entity in case the shareholder is a legal entity.
c. Regional Government in case the shareholder is a Regional Government, excluding Regional Enterprises.

V. Status of Shareholder
Reported with code 1 if the shareholder is a controlling shareholder as regulated in the Financial Services Authority Regulation regarding the assessment of competence and propriety for principal parties of financial service institutions. Reported with code 2 if the shareholder is not a controlling shareholder of the BPRS.

VI. Total Nominal
The nominal amount reported in this column is the total nominal value of shares owned by the BPRS shareholder.

VII. Ownership Percentage
The ownership percentage reported in this column is the ownership percentage of the shareholder according to the latest BPRS deed and amendments to the articles of association.

IV.1.3.1
FORM 01.03 – 1 DATA OF MEMBERS OF THE BOARD OF DIRECTORS, MEMBERS OF THE BOARD OF COMMISSIONERS, AND MEMBERS OF THE SHARIA SUPERVISORY BOARD OF BPRS I II III IV V VI VII VIII IX Name Identity Number Address Position Date Start of Tenure Date End of Tenure Approval Letter Having Valid Work Competency Certificate Date Expiry of Competency Certificate Validity Period No. SK Date SK X XI XII XIII XIV Formal Education Last Education Non-formal Education Last Training Date of Training Organizing Institution Committee Membership Heads Compliance Function (Yes/No) Independent Commissioner (Yes/No) Audit Committee Risk Monitoring Committee Remuneration and Nomination Committee

IV.1.3.2
FORM 01.03 – 2 CODES FOR DATA OF MEMBERS OF THE BOARD OF DIRECTORS, MEMBERS OF THE BOARD OF COMMISSIONERS, AND MEMBERS OF THE SHARIA SUPERVISORY BOARD OF BPRS COLUMN CODES I Name of Organizational Unit II Identity Number III Address IV Position Board of Directors Members
1. President Director 1
2. Director 2
Board of Commissioners Members
1. Main Commissioner 3
2. Commissioner 4
Sharia Supervisory Board (DPS) Members
1. Chairman of DPS 5
2. Member of DPS 6
V Date Start of Tenure
Filled with the date when board of directors members, board of commissioners members, and DPS members start their tenure YYYYMMDD VI Date End of Tenure Filled with the date when board of directors members, board of commissioners members, and DPS members end their tenure YYYYMMDD VII Approval Letter Filled with the number and date of the approval letter from OJK VIII Has Valid Work Competency Certificate
1. Yes 1
2. No 2
IX Date Expiry of Work Competency Certificate Validity Period Filled with the date of expiry of the work competency certificate validity period YYYYMMDD X Formal Education
1. Last Education
Filled with S3/S2/S1/D4/D3/High School/Others a. S3 1 b. S2 2
c. S1/D4 3
d. D3 4 e. High School 5 f. Others 9
2. Date of Graduation
Filled with the graduation date of the last education YYYYMMDD
3. Institution Name
Filled with the name of the last educational institution XI Non-formal Education
1. Type of Training
Filled with the type of last non-formal education
2. Date of Training
Filled with the training date YYYYMMDD
3. Organizing Institution
Filled with the organizing institution of the training XII Committee Membership
1. Not Holding Office 0
2. Chairman 1
3. Member 2
XIII Heads Compliance Function
1. Yes 1
2. No 2
XIV Independent Commissioner
1. Yes 1
2. No 2

IV.1.3.3
FORM 01.03 – 3 EXPLANATION OF DATA OF MEMBERS OF THE BOARD OF DIRECTORS, MEMBERS OF THE BOARD OF COMMISSIONERS, AND MEMBERS OF THE SHARIA SUPERVISORY BOARD OF BPRS Members of the board of directors, members of the board of commissioners, and DPS are as regulated in the Financial Services Authority Regulation regarding Sharia microfinance banks and the Financial Services Authority Regulation regarding the application of corporate governance for Sharia microfinance banks. Data on members of the board of directors, members of the board of commissioners, and DPS of BPRS includes:
I. Name
The name reported in this column is the full name of each member of the board of directors, member of the board of commissioners, and DPS serving at the BPRS who has obtained approval from the Financial Services Authority.

II. Identity Number
The NIK reported in this column is the NIK of each member of the board of directors, member of the board of commissioners, and DPS.

III. Address
The complete address reported in this column is the complete address of each member of the board of directors, member of the board of commissioners, and DPS.

IV. Position
The position reported in this column is the position of members of the board of directors, members of the board of commissioners, and DPS.

Board of Directors Members
a. President Director
Code 1 is reported if the board of directors member serves as president director. b. Director Code 2 is reported if the board of directors member serves as a director.
Board of Commissioners Members
a. Main Commissioner
Code 3 is reported if the board of commissioners member serves as main commissioner. b. Commissioner Code 4 is reported if the board of commissioners member serves as a commissioner, including independent commissioners.
DPS Members
a. Chairman of DPS
Code 5 is reported if the DPS member serves as chairman of DPS. b. Member of DPS Code 6 is reported if the DPS member serves as a member of DPS.

V. Date Start of Tenure
The date reported in this column is the date when board of directors members, board of commissioners members, and DPS members started their tenure at the BPRS in accordance with the RUPS decision.

VI. Date End of Tenure
The date reported in this column is the date when board of directors members, board of commissioners members, and DPS members ended their tenure at the BPRS in accordance with the RUPS decision.

VII. Approval Letter
The number and date of the approval letter from OJK reported in this column.

VIII. Has Valid Work Competency Certificate
Reported with code 1 if board of directors members, board of commissioners members, and DPS members have a valid work competency certificate. Reported with code 2 if the validity period of the work competency certificate for board of directors members, board of commissioners members, and DPS members has expired.

IX. Date Expiry of Work Competency Certificate Validity Period
The date reported in this column is the date of expiry of the validity period of the work competency certificate for board of directors members, board of commissioners members, and DPS members.

X. Formal Education

Last Education
The last education reported in this column is the last education of board of directors members, board of commissioners members, and DPS members.
1) S3
2) S2
3) S1/D4
4) D3
5) SLTA
6) Others
Date of Graduation
The graduation date reported in this column is the graduation date of the last education of board of directors members, board of commissioners members, and DPS members.
Institution Name
The name reported in this column is the name of the last educational institution as referred to in item 1.

XI. Non-formal Education

Type of Training
The last training reported in this column is the last training attended by board of directors members, board of commissioners members, and DPS members. The training referred to is training that supports BPRS operations.
Date of Training
The date reported in this column is the training date as referred to in item 1.
Organizing Institution
The organizing institution reported in this column is the training organizing institution as referred to in item 1.

XII. Committee Membership
The membership reported in this column is the membership of each board of commissioners member in the audit committee, risk monitoring committee, and/or remuneration and nomination committee as regulated in the Financial Services Authority Regulation regarding the application of corporate governance for Sharia microfinance banks.

Not holding office
Chairman
Member
For board of directors members and DPS members, this column is reported with code 0.

XIII. Heads Compliance Function
Reported with code 1 if board of directors members head the compliance function as regulated in the Financial Services Authority Regulation regarding the application of corporate governance for Sharia microfinance banks. Reported with code 2 if board of directors members do not head the compliance function as regulated in the Financial Services Authority Regulation regarding the application of corporate governance for Sharia microfinance banks. For board of commissioners members and DPS members, this column is reported with code 2.

XIV. Independent Commissioner
Reported with code 1 if board of commissioners members serve as independent commissioners as regulated in the Financial Services Authority Regulation regarding the application of corporate governance for Sharia microfinance banks. Reported with code 2 if board of commissioners members do not serve as independent commissioners as regulated in the Financial Services Authority Regulation regarding the application of corporate governance for Sharia microfinance banks. For board of directors members and DPS members, this column is reported with code 2.

IV.1.4.1
FORM 01.04 – 1 DATA OF EXECUTIVE ORGANS OF BPRS I II III IV V Name of Executive Organ Identity Number Address Position Date Start of Tenure Compliance Risk Management Internal Audit AML and CTF Others VI VII VIII Appointment Letter Confirmation Letter Committee Membership No. Date No. Date Audit Committee Risk Monitoring Committee Remuneration and Nomination Committee

IV.1.4.2
FORM 01.04 – 2 CODES FOR DATA OF EXECUTIVE ORGANS OF BPRS COLUMN CODES I Name of Executive Organ II Identity Number III Address IV Position A. Compliance
1. Not Holding Office 0
2. Head of Unit 1
3. Executive Officer 2
B. Risk Management
1. Not Holding Office 0
2. Head of Unit 1
3. Executive Officer 2
C. Internal Audit
1. Not Holding Office 0
2. Head of Unit 1
3. Executive Officer 2
D. AML and CTF
1. Not Holding Office 0
2. Head of Unit 1
3. Executive Officer 2
E. Others
1. Not Holding Office 0
2. Head of Unit 1
3. Executive Officer 2
V Date Start of Tenure
Filled with the date when the executive organ starts tenure YYYYMMDD VI Appointment Letter Filled with the number and date of the appointment letter of the executive organ VII Confirmation Letter Filled with the number and date of the confirmation letter regarding the executive organ VIII Committee Membership A. Audit Committee
1. Not Holding Office 0
2. Chairman 1
3. Member 2
B. Risk Monitoring Committee
1. Not Holding Office 0
2. Chairman 1
3. Member 2
C. Remuneration and Nomination Committee
1. Not Holding Office 0
2. Chairman 1
3. Member 2

IV.1.4.3
FORM 01.04 – 3 EXPLANATION OF DATA OF EXECUTIVE ORGANS OF BPRS Data on executive organs of BPRS includes:
I. Name of Executive Organ
The name reported in this column is the name of the head of unit or executive officer.

II. Identity Number
The NIK reported in this column is the NIK of each head of unit or executive officer.

III. Address
The complete address reported in this column is the complete address of each head of unit or executive officer.

IV. Position
Code 0 is reported if the executive organ does not serve as a head of unit and/or executive officer in the compliance function, risk management function, internal audit function, anti-money laundering and counter-terrorism financing (AML and CTF) function, or other functions. Code 1 is reported if the executive organ serves as a head of unit heading a specific function at the BPRS. Code 2 is reported if the executive organ serves as an executive officer responsible for the implementation of a specific function at the BPRS. Executive organs are heads of units or executive officers of BPRS who head certain functions as follows:
a. Compliance Function
The compliance function as regulated in the Financial Services Authority Regulation regarding the application of corporate governance for Sharia microfinance banks. b. Risk Management Function The risk management function as regulated in the Financial Services Authority Regulation regarding the application of corporate governance for Sharia microfinance banks.
c. Internal Audit Function
The internal audit function as regulated in the Financial Services Authority Regulation regarding the application of corporate governance for Sharia microfinance banks. d. AML and CTF Function The AML and CTF function as regulated in the Financial Services Authority Regulation regarding the implementation of anti-money laundering and counter-terrorism financing programs in the financial services sector. e. Other Functions This column is filled if the executive organ serves as Head of Unit or Executive Officer other than letters a to d.

V. Date Start of Tenure
The date reported in this column is the date when the executive organ starts tenure in accordance with the BPRS Board of Directors' decision.

VI. Appointment Letter
The number and date of the BPRS Board of Directors' decision letter regarding the appointment of executive organs serving at the BPRS reported in this column.

VII. Confirmation Letter
The number and date of the confirmation letter from the Financial Services Authority regarding the appointment of executive organs serving at the BPRS reported in this column.

VIII. Committee Membership
The membership reported in this column is the membership of executive organs in the audit committee, risk monitoring committee, and remuneration and nomination committee as regulated in the Financial Services Authority Regulation regarding the application of corporate governance for Sharia microfinance banks. Code 0 is reported if the executive organ does not hold office in the committee. Code 1 is reported if the executive organ serves as the chairman of the committee. Code 2 is reported if the executive organ is a member of the committee.

IV.2
COMBINED FINANCIAL POSITION AND ADMINISTRATIVE ACCOUNTS REPORT The combined financial position and administrative accounts report is presented in Indonesian Rupiah. Administrative accounts refer to all transactions that have not effectively resulted in changes to assets and liabilities as of the reporting date, along with notes to the financial statements.

This combined financial position and administrative accounts report consists of:
A. Form 02.00 – 1 Combined Financial Position Report B. Form 02.00 – 2 Combined Financial Position Report Explanation
C. Form 02.00 – 3 Combined Administrative Accounts
D. Form 02.00 – 4 Combined Administrative Accounts Explanation

IV.2.1
FORM 02.00 – 1 COMBINED FINANCIAL POSITION REPORT

NO. ASSETS CODE AMOUNT

Cash in Rupiah 101
Cash in Foreign Currency 102
Deposits at Bank Indonesia 110
Deposits at Other Banks 120
Receivables 130
a. Murabahah Receivables 131 b. Deferred Murabahah Margin Income -/-
c. Istishna Receivables 141
d. Deferred Istishna Margin Income -/ e. Multijasa Receivables 143 f. Deferred Multijasa Margin Income -/ g. Qardh Receivables 150 h. Lease Receivables 160
Profit-Sharing Financing 170
a. Mudharabah 171 b. Musyarakah 172
c. Others 173
Lease Financing 180
a. Ijarah Assets 181 b. Accumulated Depreciation/Amortization -/- 182
c. Provision for Value Impairment -/- 183
Provision for Write-off of Productive Assets 190
a. General 191 b. Specific 192
Salam 200
Istishna Assets in Progress 211
Istishna Term -/- 212
Inventory 220
Foreclosed Collateral 230
Fixed Assets and Inventories 241
Accumulated Depreciation and Value Impairment Provision -/-
Intangible Assets 251
Accumulated Amortization and Value Impairment Provision -/-
Other Assets 270
TOTAL ASSETS 290

NO. LIABILITIES AND EQUITY CODE AMOUNT

Current Liabilities 310
Wadiah Savings 320
Non-Profit Sharing Investment Funds 330
a. Savings 331 b. Deposits 332
Liabilities to Bank Indonesia 340
Liabilities to Other Banks 350
Financing Received 360
Other Liabilities 380
Profit-Sharing Investment Funds 390
a. Savings 391 b. Deposits 392
c. Liabilities to Other Banks 393
d. Financing Received 394
Paid-up Capital 410
a. Authorized Capital 411 b. Unpaid Capital -/- 412
Additional Paid-up Capital 420
a. Share Premium (Agio) 421 b. Discount (Disagio) -/- 422
c. Donation Capital 423
d. Capital Deposit Funds 424 e. Other Additional Paid-up Capital 430
i. Additive Factors 431
ii. Deductive Factors 432
Revaluation Difference of Fixed Assets 440
Reserves 450
a. General 451 b. Specific 452
Profit and Loss 460
a. Prior Years 470
1) Profit 471
2) Loss -/- 472
b. Current Year 480
1) Profit 481
2) Loss -/- 482
TOTAL LIABILITIES AND EQUITY 490

IV.2.2
FORM 02.00 – 2 COMBINED FINANCIAL POSITION REPORT EXPLANATION The explanation of items in this report refers to Form 02.00 – 2 Combined Financial Position Report Explanation - Per Office.

IV.2.3
FORM 02.00 – 3 COMBINED ADMINISTRATIVE ACCOUNTS

NO. ITEMS CODE AMOUNT
I. Commitment Receivables 500
1. Undrawn Financing Facilities 510
a. Banks 511 b. Others 512
2. Others 520
II. Commitment Liabilities 600
1. Undrawn Profit-Sharing Financing Facilities
a. Banks 611 b. Others 612
2. Others 620
III. Contingent Receivables 700
1. Received Guarantees or Warranties (Kafalah) 710
2. Income in Progress 720
a. Murabahah 721 b. Istishna 722
c. Multijasa 723
d. Lease 724 e. Profit-Sharing 725 f. Others 726
3. Others 730
IV. Others 800
1. Written-off Productive Assets 810
a. Productive Assets 811 b. Written-off Productive Assets Restored or Successfully Collected
2. Productive Assets Written-off as Bad Debts 820
3. Channeling of Funds 830

IV.2.4
FORM 02.00 – 4 COMBINED ADMINISTRATIVE ACCOUNTS EXPLANATION The explanation of items in this report refers to Form 02.00 – 4 Combined Administrative Accounts Explanation - Per Office.

IV.3
COMBINED PROFIT AND LOSS REPORT
The Profit and Loss Report is a report regarding the cumulative amount of income and expenses from the beginning of the fiscal year to the reporting date, consisting of:
A. Form 03.00 – 1 Combined Profit and Loss Report B. Form 03.00 – 2 Combined Profit and Loss Report Explanation All profit and loss items are filled in full Indonesian Rupiah.

IV.3.1
FORM 03.00 – 1 COMBINED PROFIT AND LOSS REPORT

ITEMS CODE AMOUNT
A. Income from Fund Disbursement 10000

From Bank Indonesia 10100
From Deposits at Other Sharia Banks 11000
a. Wadiah Bonus 11100
1) Current Accounts 11110
2) Savings 11120
b. Profit-Sharing 11200
1) Current Accounts 11210
2) Savings 11220
3) Deposits 11230
c. Others 11300
Financing Provided 12000
a. To Other Banks 12100
1) Receivable Income 12110
a) Murabahah 12111 b) Istishna 12112 c) Multijasa 12113 d) Ujrah 12114
i. Pawn (Gadai) 12115
ii. Others 12116
e) Others 12117
2) Profit-Sharing Income 12120
a) Mudharabah 12121 b) Musyarakah 12122 c) Others 12123
3) Lease Income 12130
a) Ijarah Income 12131 b) Ijarah Asset Depreciation -/- 12132 b. To Third Parties Other Than Banks 12200
1) Receivable Income 12210
a) Murabahah 12211 b) Istishna 12212 c) Multijasa 12213 d) Ujrah 12214
i. Pawn (Gadai) 12215
ii. Others 12216
e) Others 12217
2) Profit-Sharing Income 12220
a) Mudharabah 12221 b) Musyarakah 12222 c) Others 12223
3) Lease Income 12230
a) Ijarah Income 12231 b) Ijarah Asset Depreciation -/- 12232
4) Salam Income 12240
4. Correction of Margin/Profit-Sharing/Lease Income -/- 14000
B. Profit-Sharing for Investment Fund Owners -/- 15000
1. Non-Profit Sharing 15100
a. To Other Banks 15110
1) Savings 15111
2) Deposits 15112
3) Financing Received 15113
4) Others 15114
b. To Third Parties Other Than Banks 15120
1) Savings 15121
2) Deposits 15122
3) Financing Received 15123
4) Others 15124
Profit-Sharing 15200
a. To Other Banks 15210
1) Savings 15211
2) Deposits 15212
3) Financing Received 15213
4) Others 15214
b. To Third Parties Other Than Banks 15220
1) Savings 15221
2) Deposits 15222
3) Financing Received 15223
4) Others 15224
C. Income After Profit-Sharing Distribution (A – B) 19000
D. Other Operational Income 20000
1. Income of Bank as Mudharib in Restricted Investment 21000
2. Service Fees 22000
a. Wakalah Fee Income 22100 b. Kafalah Fee Income 22200
c. Other Service Income 22300
3. Foreign Currency Sale Profit 23000
4. PPAP Recovery 24000
5. Correction of Other Asset Value Impairment Provision 25000
6. Ijarah Asset Disposal Profit 26000
7. Others 27000
E. Operational Expenses 30000
1. Remuneration Expenses to Bank Indonesia 30100
2. Wadiah Deposit Bonus 30200
a. Other Banks 30210 b. Third Parties Other Than Banks 30220
3. Insurance and Guarantee Premiums 30300
a. Financing 30310 b. Third-Party Fund Guarantee 30320
c. Others 30390
4. Provision for Write-off of Assets 30400
a. Deposits at Other Banks 30410 b. Receivables 30420
1) Murabahah Receivables 30421
2) Istishna Receivables 30422
3) Multijasa Receivables 30423
4) Lease Receivables 30424
5) Qardh Receivables 30425
c. Profit-Sharing Financing 30430
1) Mudharabah 30431
2) Musyarakah 30432
3) Others 30433
d. Others 30490
5. Value Impairment Loss of Other Assets 30500
a. Ijarah Assets 30510 b. Fixed Assets and Inventories 30520
c. Intangible Assets 30530
d. Foreclosed Collateral 30540 e. Inventory 30550
6. Depreciation/Amortization 30600
a. Fixed Assets and Inventories 30610 b. Intangible Assets 30620
c. Others 30690
7. Ijarah Asset Maintenance and Repair 30700
8. Ijarah Asset Disposal Loss 30800
9. Foreclosed Collateral Disposal Loss 30900
10. Labor 31000
a. Board of Commissioners and DPS 31010 b. Board of Directors 31020
c. Employees 31030
d. Others 31040
11. Education and Training 31100
a. Board of Commissioners and DPS 31110 b. Board of Directors 31120
c. Employees 31130
d. Others 31140
12. Research and Development 31200
13. Rent 31300
14. Marketing 31400
a. Advertising 31410 b. Others 31420
15. Goods and Services 31500
a. Information Technology (IT) Management 31510 b. Others 31520
16. Foreign Currency Sale Loss 31600
17. Others 31900
F. 1. Operational Profit 40000
2. Operational Loss 40100
G. Non-Operational Income 41000
1. Profit from Sale of Fixed Assets and Inventories 41100
2. Exchange Rate Difference Profit 41200
3. Others 41900
H. Non-Operational Expenses 42000
1. Loss from Sale of Fixed Assets and Inventories 42100
2. Exchange Rate Difference Loss 42200
3. Others 42900
I. 1. Non-Operational Profit 43000
2. Non-Operational Loss 43100
J. 1. Current Year Profit 44000
2. Current Year Loss 44100
K. Estimated Income Tax 45000
L. Deferred Tax 46000
1. Deferred Tax Income 46100
2. Deferred Tax Expense 46200
M. Zakat 47000
N. Net Profit/Loss 48000
1. Net Profit 48100
2. Net Loss 48200

IV.3.2
FORM 03.00 – 2 COMBINED PROFIT AND LOSS REPORT EXPLANATION The explanation of items in this report refers to Form 03.00 – 2 Combined Profit and Loss Report Explanation - Per Office.

IV.4
WEEKLY CASH RATIO REPORT
This detail reports several items used in the calculation of the cash ratio for weekly positions. This report is detailed into:
Form 04.00 – 1 Weekly Cash Ratio Report
Form 04.00 – 2 Weekly Cash Ratio Report Explanation

IV.4.1
FORM 04.00 – 1 WEEKLY CASH RATIO REPORT

I II III
Type Code Amount
Week I Week II Week III Week IV

Liquid Instruments up to 1 (one) Month
a. Cash 11 b. Current Accounts at Other Banks 12
c. Savings at Other Banks 13
Liabilities Maturing up to 1 (one) Month
a. Wadiah Savings 21 b. Mudharabah Savings 22
c. Mudharabah Deposits 23
d. Liabilities to Other Banks 24 e. Current Liabilities 25 f. Other Liabilities 26

IV.4.2
FORM 04.00 – 2 WEEKLY CASH RATIO REPORT EXPLANATION
I. Type
Filled with items included in the cash ratio calculation, namely:

Liquid Instruments up to 1 Month
In this group, several items included in cash and cash equivalents are reported, namely:
a. Cash
The item reported in this column is the cash item in the financial position report. b. Current Accounts at Other Banks The item reported in this column is current accounts at other Sharia banks as well as general banks.
c. Savings at Other Banks
The item reported in this column is savings at other Sharia banks as well as general banks and BPRs.
Liabilities Maturing up to 1 (one) Month
The item reported in this column is the bank's liabilities maturing up to 1 (one) month later, namely:
a. Wadiah Savings
The item reported in this column is third-party non-bank Wadiah savings. b. Mudharabah Savings The item reported in this column is third-party non-bank Mudharabah savings that will mature up to 1 (one) month later.
c. Mudharabah Deposits
The item reported in this column is third-party non-bank Mudharabah deposits that will mature up to 1 (one) month later. d. Liabilities to Other Banks The item reported in this column is Mudharabah savings and deposits that will mature up to 1 (one) month later as well as Wadiah savings from other banks. e. Current Liabilities The item reported in this column is current liabilities in the financial position report. f. Other Liabilities The item reported in this column is other liabilities that will mature up to 1 (one) month later.
II. Amount
The amount reported in this column is the weekly balance position, with the following provisions:
a. Week I is the balance on the 7th of the current month. b. Week II is the balance on the 15th of the current month.
c. Week III is the balance on the 23rd of the current month.
d. Week IV is the balance at the end of the current month.
This column is filled in full Indonesian Rupiah units.

IV.5.1
FORM 05.00 – 1 FINANCING RESTRUCTURING REPORT

I II III IV V VI
Customer Name CIF Number Account Number Identity Number Customer Group Number Restructuring Method Method Frequency VII VIII Before Restructuring After Restructuring Contract Type Remaining Liability Term Quality Contract Type Remaining Liability Term Quality Start Date Maturity Date Start Date Maturity Date

IV.5.2
FORM 05.00 – 2 FINANCING RESTRUCTURING REPORT CODES

COLUMN CODE
I Customer Name
II CIF Number
III Account Number
IV Identity Number
V Customer Group Number
VI Restructuring Method
A. Method
1. Rescheduling 10
2. Reconditioning 20
3. Restructuring - Bank Fund Addition 31
4. Restructuring - Contract Conversion 32
B. Frequency
Number of Restructurings
VII Before Restructuring
A. Contract Type
1. Murabahah 1
2. Istishna 2
3. Multijasa 3
4. Qardh 4
5. Mudharabah 5
6. Musyarakah 6
7. Ijarah 7
8. Ijarah Muntahiya Bittamlik 8
9. Salam 9
B. Remaining Liability
In full Indonesian Rupiah units
C. Term
1. Start Date
Filled with the start date of the financing contract YYYYMMDD
2. Maturity Date
Filled with the end date of the financing contract YYYYMMDD D. Quality
1. Good (Lancar) 1
2. Special Attention (Dalam Perhatian Khusus) 2
3. Less Good (Kurang Lancar) 3
4. Doubtful (Diragukan) 4
5. Bad (Macet) 5
VIII After Restructuring
A. Contract Type
1. Murabahah 1
2. Istishna 2
3. Multijasa 3
4. Qardh 4
5. Mudharabah 5
6. Musyarakah 6
7. Lease Financing 7
8. Ijarah Muntahiya Bittamlik 8
9. Salam 9
B. Remaining Liability
In full Indonesian Rupiah units
C. Term
1. Start Date
Filled with the start date of the financing contract YYYYMMDD
2. Maturity Date
Filled with the end date of the financing contract YYYYMMDD D. Quality
1. Good (Lancar) 1
2. Special Attention (Dalam Perhatian Khusus) 2
3. Less Good (Kurang Lancar) 3
4. Doubtful (Diragukan) 4
5. Bad (Macet) 5

IV.5.3
FORM 05.00 – 3 FINANCING RESTRUCTURING REPORT EXPLANATION
I. Customer Name
The item reported in this column is the name of the financing customer being restructured, in accordance with the name stated in the financing contract. Refers to General Column Explanation in Form List and Form Detail – Chapter II regarding Customer Name.
II. CIF Number
The item reported in this column is the CIF number of the financing customer being restructured. Refers to General Column Explanation in Form List and Form Detail – Chapter II regarding CIF Number.
III. Account Number
The item reported in this column is the account number of the financing customer being restructured. Refers to General Column Explanation in Form List and Form Detail – Chapter II regarding Account Number.
IV. Identity Number
Refers to General Column Explanation in Form List and Form Detail – Chapter II regarding Identity Number.
V. Customer Group Number
Refers to General Column Explanation in Form List and Form Detail – Chapter II regarding Customer Group Number.
VI. Restructuring Method
A. Method
The item reported in this column is the method or way of financing restructuring carried out by the BPRS in accordance with applicable laws and regulations, as follows:
1. Rescheduling
Rescheduling is restructuring carried out by changing the customer's liability payment schedule or term. Extension of Mudharabah or Musyarakah financing that meets Good quality, has matured, and is not caused by the customer experiencing a decrease in payment ability is not included in financing restructuring.
2. Reconditioning
Reconditioning is restructuring carried out by changing some or all of the financing requirements without increasing the remaining principal liability of the customer to be paid to the BPRS, including:
a) change of payment schedule; b) change of installment amount; c) change of term; d) change of ratio in Mudharabah or Musyarakah financing; e) change of profit projection in Mudharabah or Musyarakah financing; and/or f) granting of discounts.
3. Restructuring - Bank Fund Addition
Restructuring through bank fund addition is restructuring carried out by providing additional funds to the financing customer so that the customer's business activities can run well again, which may be accompanied by rescheduling or reconditioning.
4. Restructuring – Contract Conversion
Restructuring through contract conversion is restructuring carried out by converting the initial financing contract into a different new financing contract, which may be accompanied by rescheduling or reconditioning. B. Frequency The item reported in this column is the number of financing restructurings carried out by the BPRS for each of the customer's financing facilities.
VII. Before Restructuring
A. Contract Type
This column is filled with the type of financing contract that underwent restructuring, as follows:
1. Murabahah
2. Istishna
3. Multijasa
4. Qardh
5. Mudharabah
6. Musyarakah
7. Lease financing
8. Ijarah muntahiya bittamlik
9. Salam
B. Remaining Liability
The item reported in this column is the amount of the financing customer's liability to the BPRS that still exists before restructuring is carried out, in accordance with the type of financing contract as follows:
1. Financing with Murabahah and Istishna contracts is equal to the principal balance plus the margin balance.
2. Financing with Multijasa contract is equal to the principal balance plus the lease (ujrah) balance.
3. Financing with Qardh contract is equal to the principal balance.
4. Financing with Mudharabah and Musyarakah contracts is equal to the principal balance.
5. Financing with Ijarah and Ijarah Muntahiya Bittamlik contracts is equal to the lease contract value minus the accumulated lease installments.
6. Financing with Salam contract is equal to the value of the goods that must be delivered by the financing customer.
C. Term
1. Start Date
The item reported in this column is the year, month, and date of the initial provision of financing facilities to the financing customer stated in the financing contract before restructuring is carried out.
2. Maturity Date
The item reported in this column is the year, month, and date of the maturity of the provision of financing facilities to the customer stated in the financing contract before restructuring is carried out. D. Quality The item reported in this column is the quality of the customer's financing before restructuring is carried out, namely:
1. Good
2. Special attention
3. Less good
4. Doubtful
5. Bad
VIII. After Restructuring
A. Contract Type
The item reported in this column is the type of financing contract after restructuring is carried out, with details referring to column VII A – Contract Type in this form. B. Remaining Liability This column is filled with the amount of the customer's liability after restructuring is carried out in accordance with the type of contract referring to column VII B – Remaining Liability in this form.
C. Term
1. Start Date
The item reported in this column is the year, month, and date of the financing contract at the time of restructuring. If restructuring is carried out by rescheduling, reconditioning, and restructuring through fund addition, the start date after restructuring is the same as the date of the first financing before restructuring was carried out. If restructuring is carried out through contract conversion, the start date is the date stated in the new financing contract.
2. Maturity Date
The item reported in this column is the year, month, and date of the maturity of the provision of financing facilities to the financing customer stated in the contract used in the financing restructuring. D. Quality The item reported in this column is the quality of the financing after restructuring is carried out.

IV.6.1
FORM 06.00 – 1 QUARTERLY FINANCIAL RATIOS

No. I II III
Type of Ratio Code Ratio Value (%)

Minimum Capital Requirement Obligation (KPMM) 0101
Productive Asset Quality (KAP) 0201
Provision for Write-off of Productive Assets (PPAP) 0202
Net Non-Performing Financing (NPF) 0203
Return on Asset (ROA) 0401
Operational Expenses to Operational Income (BOPO)
Financing to Deposit Ratio (FDR) 0501
Cash Ratio 0502

IV.6.2
FORM 06.00 – 2 QUARTERLY FINANCIAL RATIOS EXPLANATION Quarterly Financial Ratios are filled in every month for the reporting positions of March, June, September, and December. For reporting positions in months other than March, June, September, and December, this form is left blank. Quarterly Financial Ratios consist of KPMM, KAP, PPAP, Net NPF, ROA, BOPO, FDR, and Cash Ratio.

Minimum Capital Requirement Obligation (KPMM)
The item reported in this column is the ratio used to measure the adequacy of the BPRS's KPMM based on the calculation of capital and risk-weighted assets (ATMR) as regulated in the Financial Services Authority Regulation regarding the minimum capital requirement obligation for Sharia People's Financing Banks.
Productive Asset Quality (KAP)
The item reported in this column is the ratio used to measure the comparison of classified productive assets to productive assets as regulated in the Financial Services Authority Regulation regarding the health level assessment system for Sharia People's Financing Banks.
Provision for Write-off of Productive Assets (PPAP)
The item reported in this column is the ratio used to measure the comparison of formed PPAP to mandatory PPAP as regulated in the Financial Services Authority Regulation regarding the health level assessment system for Sharia People's Financing Banks.
Net Non-Performing Financing (NPF)
The item reported in this column is the ratio used to measure the comparison of the amount of problematic financing to total disbursed financing as regulated in the Financial Services Authority Regulation regarding the health level assessment system for Sharia People's Financing Banks.
Return On Asset (ROA)
The item reported in this column is the ratio used to measure the comparison of profit before tax to the average total assets as regulated in the Financial Services Authority Regulation regarding the health level assessment system for Sharia People's Financing Banks.
Operational Expenses to Operational Income (BOPO)
The item reported in this column is the ratio used to measure the comparison of operational expenses including profit-sharing and bonuses (annualized) to operational income (annualized).
Financing to Deposit Ratio (FDR)
The item reported in this column is the ratio used to measure the comparison of financing to third-party funds held at the BPRS. Financing is the total financing provided to third parties, and third-party funds include current accounts, savings, and deposits, excluding financing to other banks and third-party funds belonging to other banks.
Cash Ratio
The item reported in this column is the ratio used to measure the comparison of liquid assets to current liabilities as regulated in the Financial Services Authority Regulation regarding the health level assessment system for Sharia People's Financing Banks.

IV.7.1
FORM 07.00 – 1 LIST OF DETAILED SOURCES AND DISBURSEMENT OF ZAKAT AND WAKAF FUNDS

No. DESCRIPTION Reporting Date Position Position 31 December Previous Year
I. Sources and Disbursement of Zakat Funds
1. Receipt of Zakat Funds Originating From:
a. Internal BPRS b. External BPRS
Total Receipts
2. Disbursement of Zakat Funds to Zakat Managing Entities
a. Zakat Collection Agency (Lembaga Amil Zakat) b. Zakat Management Agency (Badan Amil Zakat) Total Disbursement
II. Sources and Disbursement of Waqf Funds
1. Receipt of Waqf Funds Originating From:
a. Internal BPRS b. External BPRS
Total Receipts
2. Disbursement of Waqf Funds to Waqf Managing Entities
a. Indonesia Waqf Agency (Badan Wakaf Indonesia) b. Other Nadzir Total Disbursement

IV.7.2
FORM 07.00 – 2 EXPLANATION OF THE DETAILED LIST OF SOURCES AND ALLOCATION OF ZAKAT AND WAQF FUNDS The report on the sources and allocation of Zakat and Waqf funds is a report that shows the sources and allocation of Zakat and Waqf funds to Zakat management entities and Waqf management entities up to the reporting date. BPRS presents the report on the sources and allocation of Zakat and Waqf funds as a main component of the financial statements by presenting:
I. Sources and Allocation of Zakat Funds

Receipts of Zakat funds originating from:
a. Internal BPRS b. External BPRS
1) Zakat funds deposited or deducted from customer accounts upon the customer's order.
2) Zakat funds from the public who are not BPRS customers, deposited through BPRS.
2. Allocation of Zakat funds to Zakat management entities as regulated in applicable legislation, including:
a. Zakat Collection Agencies; and/or b. Zakat Management Agencies.
II. Sources and Allocation of Waqf Funds
1. Receipts of Waqf funds originating from:
a. Internal BPRS b. External BPRS
1) Waqf funds deposited or deducted from customer accounts upon the customer's order.
2) Waqf funds from the public who are not BPRS customers, deposited through BPRS.
Allocation of Waqf funds to Waqf management entities, including:
a. Indonesia Waqf Agency; and/or b. Other Nadzir (Waqf managers).

IV.8.1
FORM 08.00 – 1 DETAILED LIST OF CHARITABLE FUND SOURCE AND USAGE REPORT No. Description Position at Reporting Date Position at 31 December of the Previous Year

Opening Balance of Charitable Funds
Receipts of Charitable Funds
a. Infak and Sedekah b. Return of Productive Charitable Funds
c. Fines
d. Non-halal Receipts e. Others
Total Receipts
Usage of Charitable Funds
a. Productive Charitable Funds b. Donations
c. Other Usage for Public Interest
Total Usage
Increase (Decrease) in Charitable Funds
Closing Balance of Charitable Funds

IV.8.2
FORM 08.00 – 2 EXPLANATION OF THE DETAILED LIST OF CHARITABLE FUND SOURCE AND USAGE REPORT

The report on the sources and usage of charitable funds is a report that shows the sources and usage of charitable funds up to the reporting date, as well as the balance of charitable funds showing charitable funds that have not been allocated as of the reporting date.
The report on the sources and usage of charitable funds is reported comparatively with the position as of 31 December of the previous year.
The source of charitable funds at the beginning of the period presents data on the balance of charitable funds at the beginning of the reporting year (January 1).
Receipts of charitable funds present the sources of charitable fund receipts received by BPRS from the beginning of the period (January 1) up to the reporting date in the form of:
a. Infak and Sedekah
Infak and Sedekah are funds received from external BPRS from customer accounts upon the customer's order. b. Return of Productive Charitable Funds
c. Fines
Fines are receipts from customers due to negligence or intent that results in the customer's failure to fulfill obligations according to the agreement. d. Non-halal Receipts Non-halal receipts are receipts originating from conventional bank giro services or other receipts that cannot be avoided in BPRS operational activities. e. Others Others are receipts that cannot be grouped under letters a to d.
Usage of charitable funds presents the usage of charitable funds allocated by BPRS from the beginning of the period (January 1) up to the reporting date in the form of:
a. Productive charitable funds; b. Donations; and/or
c. Other usage for public interest.
The increase (decrease) in sources over the usage of charitable funds presents the difference between total receipts and total usage of charitable funds.
The source of charitable funds at the end of the period presents data on the balance of charitable funds at the end of the reporting period, derived from the sum of the opening balance of charitable funds at the beginning of the period and the increase (decrease) in charitable funds.

IV.9.1
FORM 09.00 – 1 DETAILED LIST OF PROFIT SHARING DISTRIBUTION REPORT Nonprofit Sharing Type of Fund Collection Average Balance Income to be Distributed Share of Fund Owners Ratio Total Profit Share Indication of Rate of Return A B C D E Liabilities to Other Banks Mudharabah Savings Mudharabah Deposits a. 1 (one) month b. 3 (three) months
c. 6 (six) months
d. 12 (twelve) months
Financing Received
TOTAL
Type of Fund Disbursement
Average Balance
Income to be Distributed
A B
Deposits with Other Banks
Murabahah Receivables
Istishna Receivables
Multiservice Receivables
Pawning Financing
Type of Fund Disbursement
Average Balance
Income to be Distributed
A B
Mudharabah Financing
Musyarakah Financing
Lease Financing
Other Financing
TOTAL
Profit Sharing
Type of Fund Collection
Average Balance
Income to be Distributed
Share of Fund Owners
Ratio
Total Profit Share
Indication of Rate of Return
A B C D E
Liabilities to Other Banks
Mudharabah Savings
Mudharabah Deposits a. 1 (one) month b. 3 (three) months
c. 6 (six) months
d. 12 (twelve) months
Financing Received
TOTAL
Type of Fund Disbursement
Average Balance
Income to be Distributed
A B
Deposits with Other Banks
Murabahah Receivables
Istishna Receivables
Multiservice Receivables
Pawning Financing
Mudharabah Financing
Musyarakah Financing
Lease Financing
Other Financing
TOTAL

IV.9.2
FORM 09.00 – 2 EXPLANATION OF THE DETAILED LIST OF PROFIT SHARING DISTRIBUTION REPORT

The profit sharing distribution report details the calculation of profit sharing distribution on income obtained from financing and the simple calculation mechanism in determining the amount of profit share distributed to investor customers in the reporting month period.
In the type of fund disbursement section, the average balance and income to be distributed are reported. The average balance presents the weighted average value of financing allocated in the current month period. The income to be distributed presents the cash basis income value to be distributed to third-party funds.
In the type of fund collection section, it is detailed based on product form and counterparty, namely:
a. liabilities to other banks; b. Mudharabah savings;
c. Mudharabah deposits, with tenors: 1 (one) month, 3 (three) months, 6 (six) months, and 12 (twelve) months; and/or
d. financing received.
Information reported in the fund collection section includes:
a. Average balance, presenting the weighted average value of fund collection products placed by investor customers in the current month period. b. Income to be distributed, presenting the cash basis income value that belongs to investor customers and BPRS, allocated according to the type of fund collection product.
c. Share of fund owners – ratio, presenting the agreed ratio on income to be distributed by BPRS to investor customers.
d. Share of fund owners – total profit share, presenting the profit share received by investor customers by considering the income to be distributed and the agreed ratio. e. Share of fund owners – indication of rate of return, presenting the equivalent rate of the total profit share against the fund collection balance placed by investor customers, annualized.

APPENDIX LIST
APPENDIX 01
LIST OF FINANCIAL SERVICES AUTHORITY WORKING AREA CODES No. Financial Services Authority Code 1 Regional Office 1 DKI Jakarta and Banten 011 2 Regional Office 2 West Java 021 3 OJK Office Cirebon 022 4 OJK Office Tasikmalaya 023 Regional Office 3 Central Java and Special Region of Yogyakarta 031 6 OJK Office Special Region of Yogyakarta 032 7 OJK Office Solo 033 8 OJK Office Purwokerto 034 9 OJK Office Tegal 035 10 Regional Office 4 East Java 041 11 OJK Office Malang 042 12 OJK Office Jember 043 13 OJK Office Kediri 044 14 Regional Office 5 North Sumatra 051 15 OJK Office Aceh Province 052 16 OJK Office West Sumatra Province 053 17 OJK Office Riau Province 054 18 OJK Office Riau Islands Province 055 19 Regional Office 6 Sulawesi, Maluku, and Papua 061 20 OJK Office North Sulawesi Province 062 21 OJK Office Central Sulawesi Province 063 22 OJK Office Southeast Sulawesi Province 064 23 OJK Office Maluku Province 065 24 OJK Office Papua Province 066 25 Regional Office 7 South Sumatra 071 26 OJK Office Jambi Province 072 27 OJK Office Bengkulu Province 073 28 OJK Office Lampung Province 074 29 Regional Office 8 Bali and Nusa Tenggara 081 30 OJK Office East Nusa Tenggara Province 082 31 OJK Office West Nusa Tenggara Province 083 32 Regional Office 9 Kalimantan 091 33 OJK Office East Kalimantan Province 092 34 OJK Office West Kalimantan Province 093 35 OJK Office Central Kalimantan Province 094

APPENDIX 02
LIST OF REGENCY OR CITY CODES

West Java Province 0100
Bekasi Regency 0102
Purwakarta Regency 0103
Karawang Regency 0106
Bogor Regency 0108
Sukabumi Regency 0109
Cianjur Regency 0110
Bandung Regency 0111
Sumedang Regency 0112
Tasikmalaya Regency 0113
Garut Regency 0114
Ciamis Regency 0115
Cirebon Regency 0116
Kuningan Regency 0117
Indramayu Regency 0118
Majalengka Regency 0119
Subang Regency 0121
West Bandung Regency 0122
Pangandaran Regency 0123
Banjar City 0180
Bandung City 0191
Bogor City 0192
Sukabumi City 0193
Cirebon City 0194
Tasikmalaya City 0195
Cimahi City 0196
Depok City 0197
Bekasi City 0198
Banten Province 0200
Lebak Regency 0201
Pandeglang Regency 0202
Serang Regency 0203
Tangerang Regency 0204
Cilegon City 0291
Tangerang City 0292
Serang City 0293
South Tangerang City 0294
DKI Jakarta Province 0300
Central Jakarta City Area 0391
North Jakarta City Area 0392
West Jakarta City Area 0393
South Jakarta City Area 0394
East Jakarta City Area 0395
Thousand Islands Administrative Regency 0396
Special Region of Yogyakarta 0500
Bantul Regency 0501
Sleman Regency 0502
Gunung Kidul Regency 0503
Kulon Progo Regency 0504
Yogyakarta City 0591
Central Java Province 0900
Semarang Regency 0901
Kendal Regency 0902
Demak Regency 0903
Grobogan Regency 0904
Pekalongan Regency 0905
Tegal Regency 0906
Brebes Regency 0907
Pati Regency 0908
Kudus Regency 0909
Pemalang Regency 0910
Jepara Regency 0911
Rembang Regency 0912
Blora Regency 0913
Banyumas Regency 0914
Cilacap Regency 0915
Purbalingga Regency 0916
Banjarnegara Regency 0917
Magelang Regency 0918
Temanggung Regency 0919
Wonosobo Regency 0920
Purworejo Regency 0921
Kebumen Regency 0922
Klaten Regency 0923
Boyolali Regency 0924
Sragen Regency 0925
Sukoharjo Regency 0926
Karanganyar Regency 0927
Wonogiri Regency 0928
Batang Regency 0929
Semarang City 0991
Salatiga City 0992
Pekalongan City 0993
Tegal City 0994
Magelang City 0995
Surakarta/Solo City 0996
East Java Province 1200
Gresik Regency 1201
Sidoarjo Regency 1202
Mojokerto Regency 1203
Jombang Regency 1204
Sampang Regency 1205
Pamekasan Regency 1206
Sumenep Regency 1207
Bangkalan Regency 1208
Bondowoso Regency 1209
Banyuwangi Regency 1211
Jember Regency 1212
Malang Regency 1213
Pasuruan Regency 1214
Probolinggo Regency 1215
Lumajang Regency 1216
Kediri Regency 1217
Nganjuk Regency 1218
Tulungagung Regency 1219
Trenggalek Regency 1220
Blitar Regency 1221
Madiun Regency 1222
Ngawi Regency 1223
Magetan Regency 1224
Ponorogo Regency 1225
Pacitan Regency 1226
Bojonegoro Regency 1227
Tuban Regency 1228
Lamongan Regency 1229
Situbondo Regency 1230
Batu City 1271
Surabaya City 1291
Mojokerto City 1292
Malang City 1293
Pasuruan City 1294
Probolinggo City 1295
Blitar City 1296
Kediri City 1297
Madiun City 1298
Bengkulu Province 2300
South Bengkulu Regency 2301
North Bengkulu Regency 2302
Rejang Lebong Regency 2303
Lebong Regency 2304
Kepahiang Regency 2305
Mukomuko Regency 2306
Seluma Regency 2307
Kaur Regency 2308
Central Bengkulu Regency 2309
Bengkulu City 2391
Jambi Province 3100
Batanghari Regency 3101
Sarolangun Regency 3104
Kerinci Regency 3105
Muaro Jambi Regency 3106
West Tanjung Jabung Regency 3107
East Tanjung Jabung Regency 3108
Tebo Regency 3109
Merangin Regency 3111
Bungo Regency 3112
Jambi City 3191
Sungai Penuh City 3192
Nanggroe Aceh Darussalam Province 3200
Aceh Besar Regency 3201
Pidie Regency 3202
North Aceh Regency 3203
East Aceh Regency 3204
South Aceh Regency 3205
West Aceh Regency 3206
Central Aceh Regency 3207
Southeast Aceh Regency 3208
Aceh Singkil Regency 3209
Aceh Jeumpa/Bireuen Regency 3210
Aceh Tamiang Regency 3211
Gayo Luwes Regency 3212
South Aceh Daya Regency 3213
Aceh Jaya Regency 3214
Nagan Raya Regency 3215
Simeuleu Regency 3216
Bener Meriah Regency 3217
Pidie Jaya Regency 3218
Subulussalam Regency 3219
Banda Aceh City 3291
Sabang City 3292
Lhokseumawe City 3293
Langsa City 3294
North Sumatra Province 3300
Deli Serdang Regency 3301
Langkat Regency 3302
Karo Regency 3303
Simalungun Regency 3304
Labuhan Batu Regency 3305
Asahan Regency 3306
Dairi Regency 3307
North Tapanuli Regency 3308
Central Tapanuli Regency 3309
South Tapanuli Regency 3310
Nias Regency 3311
Toba Samosir Regency 3313
Mandailing Natal Regency 3314
South Nias Regency 3315
Humbang Hasundutan Regency 3316
Pakpak Bharat Regency 3317
Samosir Regency 3318
Serdang Bedagai Regency 3319
Batu Bara Regency 3321
Padang Lawas Regency 3322
North Padang Lawas Regency 3323
South Labuanbatu Regency 3324
North Labuanbatu Regency 3325
West Nias Regency 3326
North Nias Regency 3327
Tebing Tinggi City 3391
Binjai City 3392
Pematang Siantar City 3393
Tanjung Balai City 3394
Sibolga City 3395
Medan City 3396
Gunung Sitoli City 3397
Padang Sidempuan City 3399
West Sumatra Province 3400
Agam Regency 3401
Pasaman Regency 3402
Limapuluh Kota Regency 3403
South Solok Regency 3404
Padang Pariaman Regency 3405
South Coast Regency 3406
Tanah Datar Regency 3407
Sawah Lunto/Sijunjung Regency 3408
Mentawai Islands Regency 3409
West Pasaman Regency 3410
Dharmasraya Regency 3411
Solok Regency 3412
Bukittinggi City 3491
Padang City 3492
Sawahlunto City 3493
Padang Panjang City 3494
Solok City 3495
Payakumbuh City 3496
Pariaman City 3497
Riau Province 3500
Kampar Regency 3501
Bengkalis Regency 3502
Upper Indragiri Regency 3504
Lower Indragiri Regency 3505
Upper Rokan Regency 3508
Lower Rokan Regency 3509
Pelalawan Regency 3510
Siak Regency 3511
Kuantan Singingi Regency 3512
Meranti Islands Regency 3513
Pekanbaru City 3591
Dumai City 3592
South Sumatra Province 3600
Musi Banyuasin Regency 3606
Ogan Komering Ulu Regency 3607
Lematang Ilir Ogan Tengah (Muara Enim) Regency 3608
Lahat Regency 3609
Musi Rawas Regency 3610
Ogan Komering Ilir Regency 3611
Banyuasin Regency 3613
South Ogan Komering Ulu Regency 3614
East Ogan Komering Ulu Regency 3615
Ogan Ilir Regency 3616
Penukal Abab Lematang Ilir Regency 3619
Palembang City 3691
Lubuklinggau City 3693
Prabumulih City 3694
Pagar Alam City 3697
North Musi Rawas Regency 3618
Empat Lawang Regency 3617
Bangka Belitung Islands Province 3700
Bangka Regency 3701
Belitung Regency 3702
West Bangka Regency 3703
South Bangka Regency 3704
Central Bangka Regency 3705
East Belitung Regency 3706
Pangkal Pinang City 3707
Riau Islands Province 3800
Karimun Regency 3801
Lingga Regency 3802
Natuna Regency 3803
Bintan Regency (formerly Riau Islands Regency) 3804
Anambas Islands Regency 3805
Tanjung Pinang City 3891
Batam City 3892
Lampung Province 3900
South Lampung Regency 3901
Central Lampung Regency 3902
North Lampung Regency 3903
West Lampung Regency 3904
Tulang Bawang Regency 3905
Tanggamus Regency 3906
East Lampung Regency 3907
Way Kanan Regency 3908
Pesawaran Regency 3909
Pringsewu Regency 3910
West Tulang Bawang Regency 3911
West Coast Regency 3913
Bandar Lampung City 3991
Metro City 3992
Mesuji Regency 3912
South Kalimantan Province 5100
Banjar Regency 5101
Tanah Laut Regency 5102
Tapin Regency 5103
South Hulu Sungai Regency 5104
Central Hulu Sungai Regency 5105
North Hulu Sungai Regency 5106
Barito Kuala Regency 5107
Kota Baru Regency 5108
Tabalong Regency 5109
Tanah Bumbu Regency 5110
Balangan Regency 5111
Banjarmasin City 5191
Banjarbaru City 5192
West Kalimantan Province 5300
Pontianak Regency 5301
Sambas Regency 5302
Ketapang Regency 5303
Sanggau Regency 5304
Sintang Regency 5305
Kapuas Hulu Regency 5306
Bengkayang Regency 5307
Landak Regency 5308
Sekadau Regency 5309
Melawi Regency 5310
North Kayong Regency 5311
Kubu Raya Regency 5312
Pontianak City 5391
Singkawang City 5392
East Kalimantan Province 5400
Kutai Kartanegara Regency 5401
Berau Regency 5402
Paser Regency 5403
West Kutai Regency 5405
East Kutai Regency 5406
North Penajam Paser Regency 5411
Mahakam Ulu Regency 5413
Samarinda City 5491
Balikpapan City 5492
Bontang City 5494
North Kalimantan Province 5500
Bulungan Regency 5404
Nunukan Regency 5409
Malinau Regency 5410
Tana Tidung Regency 5412
Tarakan City 5493
Central Kalimantan Province 5800
Kapuas Regency 5801
West Kotawaringin Regency 5802
East Kotawaringin Regency 5803
Murung Raya Regency 5804
East Barito Regency 5805
South Barito Regency 5806
Gunung Mas Regency 5807
North Barito Regency 5808
Pulang Pisau Regency 5809
Seruyan Regency 5810
Katingan Regency 5811
Sukamara Regency 5812
Lamandau Regency 5813
Palangkaraya City 5892
Central Sulawesi Province 6000
Donggala Regency 6001
Poso Regency 6002
Banggai Regency 6003
Toli-Toli Regency 6004
Banggai Islands Regency 6005
Morowali Regency 6006
Buol Regency 6007
Tojo Una-Una Regency 6008
Parigi Moutong Regency 6009
Sigi Regency 6010
Palu City 6091
North Morowali Regency 6012
Banggai Laut Regency 6011
South Sulawesi Province 6100
Pinrang Regency 6101
Gowa Regency 6102
Wajo Regency 6103
Bone Regency 6105
Tana Toraja Regency 6106
Maros Regency 6107
Luwu Regency 6109
Sinjai Regency 6110
Bulukumba Regency 6111
Bantaeng Regency 6112
Jeneponto Regency 6113
Selayar Islands Regency 6114
Takalar Regency 6115
Barru Regency 6116
Sidenreng Rappang Regency 6117
Pangkajene Islands Regency 6118
Soppeng Regency (formerly Watansoppeng) 6119
Enrekang Regency 6121
East Luwu Regency (formerly South Luwu) 6122
North Luwu Regency 6124
North Toraja Regency 6125
Makassar City 6191
Pare-Pare City 6192
Palopo City 6193
North Sulawesi Province 6200
Minahasa Regency 6202
Bolaang Mongondow Regency 6203
Sangihe Islands Regency 6204
Talaud Islands Regency 6205
South Minahasa Regency 6206
North Minahasa Regency 6207
Southeast Minahasa Regency 6209
North Bolaang Mongondow Regency 6210
Sitaro Islands Regency 6211
South Bolaang Mongondow Regency 6212
East Bolaang Mongondow Regency 6213
Manado City 6291
Kotamobagu City 6292
Bitung City 6293
Tomohon City 6294
Gorontalo Province 6300
Gorontalo Regency 6301
Bualemo Regency 6302
Bonebolango Regency 6303
Pohuwato Regency 6304
North Gorontalo Regency 6305
Gorontalo City 6391
West Sulawesi Province 6400
Polewali Mandar Regency 6401
Majene Regency 6402
Mamasa Regency 6403
Central Mamuju Regency 6405
North Mamuju Regency 6404
Mamuju Regency 6406
Southeast Sulawesi Province 6900
Buton Regency 6901
Muna Regency 6903
Kolaka Regency 6904
Wakatobi Regency 6905
Konawe Regency 6906
South Konawe Regency 6907
Bombana Regency 6908
North Kolaka Regency 6909
North Buton Regency 6910
West Muna Regency 6916
Bau-Bau City 6990
Kendari City 6991
East Kaloka Regency 6912
Central Buton Regency 6915
South Buton Regency 6914
North Konawe Regency 6911
Konawe Islands Regency 6913
West Nusa Tenggara Province 7100
West Lombok Regency 7101
Central Lombok Regency 7102
East Lombok Regency 7103
Sumbawa Regency 7104
Bima Regency 7105
Dompu Regency 7106
West Sumbawa Regency 7107
North Lombok Regency 7108
Mataram City 7191
Bima City 7192
Bali Province 7200
Buleleng Regency 7201
Jembrana Regency 7202
Tabanan Regency 7203
Badung Regency 7204
Gianyar Regency 7205
Klungkung Regency 7206
Bangli Regency 7207
Karangasem Regency 7208
Denpasar City 7291
East Nusa Tenggara Province 7400
Kupang Regency 7401
South Central Timor Regency 7402
North Central Timor Regency 7403
Belu Regency 7404
Alor Regency 7405
East Flores Regency 7406
Sikka Regency 7407
Ende Regency 7408
Ngada Regency 7409
Manggarai Regency 7410
East Sumba Regency 7411
West Sumba Regency 7412
Lembata Regency 7413
Rote Ndao Regency 7414
West Manggarai Regency 7415
Central Sumba Regency 7416
Southwest Sumba Regency 7417
East Manggarai Regency 7418
Nagekeo Regency 7419
Malaka Regency 7421
Kupang City 7491
Sabu Raijua Regency 7420
Maluku Province 8100
Central Maluku Regency 8101
Southeast Maluku Regency 8102
Southwest Maluku Regency 8103
Buru Regency 8104
West Seram Regency 8105
East Seram Regency 8106
Aru Islands Regency 8107
Southwest Maluku Regency 8108
South Buru Regency 8109
Ambon City 8191
Tual City 8192
Papua Province 8200
Jayapura Regency 8201
Biak Numfor Regency 8202
Yapen-Waropen Islands Regency 8210
Merauke Regency 8211
Paniai Regency 8212
Jayawijaya Regency 8213
Nabire Regency 8214
Mimika Regency 8215
Puncak Jaya Regency 8216
Sarmi Regency 8217
Keerom Regency 8218
Bintang Mountains Regency 8221
Yahukimo Regency 8222
Tolikara Regency 8223
Waropen Regency 8224
Boven Digoel Regency 8226
Mappi Regency 8227
Asmat Regency 8228
Supiori Regency 8231
Mamberamo Raya Regency 8232
Dogiyai Regency 8233
Lanny Jaya Regency 8234
Central Mamberamo Regency 8235
Nduga Regency 8236
Yalimo Regency 8237
Puncak Regency 8238
Deiya Regency 8240
Jayapura City 8291
Intan Jaya Regency 8239
North Maluku Province 8300
Central Halmahera Regency 8302
North Halmahera Regency 8303
East Halmahera Regency 8304
West Halmahera Regency 8305
South Halmahera Regency 8306
Sula Islands Regency 8307
Morotai Island Regency 8308
Ternate City 8390
Tidore Islands City 8391
Taliabu Island Regency 8309
West Papua Province 8400
Sorong Regency 8401
Fak-Fak Regency 8402
Manokwari Regency 8403
South Sorong Regency 8404
Raja Ampat Regency 8405
Kaimana Regency 8406
Bintuni Bay Regency 8407
Wondama Bay Regency 8408
Tembrauw Regency 8409
Maybrat Regency 8410
Sorong City 8491
Arfak Mountains Regency 8411
South Manokwari Regency 8412
Outside Indonesia 9999
Undefined Others 0000
If there are changes to the regency or city codes, refer to the regency or city codes as listed on the Financial Services Authority Reporting System website.

APPENDIX 03

FOREIGN CURRENCY CODES

No.	Foreign Currency Name	Code
1.	Afghanistan Afghani	AFN
2.	Albanian Lek	ALL
3.	Algerian Dinar	DZD
4.	US Dollar	USD
5.	Andorran Peseta	ADP
6.	French Franc	FRF
7.	Spanish Peseta	ESO
8.	Angolan Kwanza	AOA
9.	East Caribbean Dollar	XCD
10.	Norwegian Krone	NOK
11.	Argentine Peso	ARS
12.	Armenian Dram	AMD
13.	Aruban Guilder	AWG
14.	Australian Dollar	AUD
15.	Austrian Schilling	ATS
16.	Azerbaijani Manat	AZM
17.	Bahamian Dollar	BSD
18.	Bahraini Dinar	BHD
19.	Bangladeshi Taka	BDT
20.	Barbadian Dollar	BBD
21.	Belarusian Rouble	BYR
22.	Belgian Franc	BEF
23.	Belize Dollar	BZD
24.	CFA Franc BCEAO	XOF
25.	Bermudian Dollar	BMD
26.	Indian Rupee	INR
27.	Bhutanese Ngultrum	BTN
28.	Bolivian Boliviano	BOB
29.	Bosnia-Herzegovina Convertible Mark	BAM
30.	Botswana Pula	BWP
31.	Brazilian Real	BRL
32.	Pound Sterling (United Kingdom Pound)	GBP
33.	Seychelles Rupee	SCR
34.	Brunei Dollar	BND
35.	Bulgarian Lev	BEN
36.	Burundian Franc	BIF
37.	Cambodian Riel	KHR
38.	Franc de la Communaute Financiere Africaine	XAF
39.	Chilean Peso	CLP
40.	Chilean Fomento	CLF
41.	China Renminbi	CNY
42.	China Offshore Yuan	CNH
43.	Colombian Peso	COP
44.	Comoros Franc	KMF
45.	Democratic Republic of the Congo Franc	CDF
46.	New Zealand Dollar	NZD
47.	Costa Rican Colon	CRC
48.	Croatian Kuna	HRK
49.	Cuban Peso	CUP
50.	Cypriot Pound	CYP
51.	Czech Koruna	CZK
52.	Danish Krone	DKK
53.	Djiboutian Franc	DJF
54.	Dominican Republic Peso	DOP
55.	Ecuadorian Sucre	ECS
56.	Egyptian Pound	EGP
57.	El Salvador Colon	SVC
58.	Eritrean Nakfa	ERN
59.	Estonian Kroon	EEK
60.	Ethiopian Birr	ETB
61.	European Community Euro	EUR
62.	Falkland Islands Pound	FKP
63.	Fiji Dollar	FJD
64.	Finnish Markka	FIM
65.	Pacific Franc	XPF
66.	Gambian Dalasi	GMD
67.	Georgian Lari	GEL
68.	German Mark	DEM
69.	Ghana Cedi	GHC
70.	Gibraltar Pound	GIP
71.	Guatemalan Quetzal	GTQ
72.	Guinean Franc	GNF
73.	Guyana Dollar	GYD
74.	Haitian Gourde	HTG
75.	Honduran Lempira	HNL
76.	Hong Kong Dollar	HKD
77.	Hungarian Forint	HUF
78.	Icelandic Krona	ISK
79.	Indonesian Rupiah	IDR
80.	Iranian Rial	IRR
81.	Iraqi Dinar	IQD
82.	Irish Punt	IEP
83.	Israeli Shekel	ILS
84.	Italian Lira	ITL
85.	Jamaican Dollar	JMD
86.	Japanese Yen	JPY
87.	Jordanian Dinar	JOD
88.	Kazakhstani Tenge	KZT
89.	Kenyan Shilling	KES
90.	Korean Won	KRW
91.	North Korean Won	KPW
92.	Kuwaiti Dinar	KWD
93.	Kyrgyzstani Som	KGS
94.	Lao New Kip	LAK
95.	Latvian Lats	LVL
96.	Lebanese Pound	LBP
97.	Lesotho Loti	LSL
98.	Liberian Dollar	LRD
99.	Libyan Dinar	LYD
100.	Liechtenstein Franc	CHF
101.	Lithuanian Litas	LTL
102.	Luxembourg Franc	LUF
103.	Macau Pataca	MOP
104.	Macedonian Denar	MKD
105.	Malagasy Franc	MGF
106.	Malawian Kwacha	MWK
107.	Malaysian Ringgit	MYR
108.	Maldivian Rufiyaa	MVR
109.	Malian Franc	MLF
110.	Maltese Lira	MTL
111.	Mauritanian Ouguiya	MRO
112.	Mauritian Rupee	MUR
113.	Mexican Peso	MXN
114.	Moldovan Leu	MDL
115.	Mongolian Tugrik	MNT
116.	Moroccan Dirham	MAD
117.	Mozambican Metical	MZM
118.	Myanmar Kyat	MMK
119.	Namibian Dollar	NAD
120.	Rand (South African Rand)	ZAR
121.	Nepalese Rupee	NPR
122.	Netherlands Antillean Guilder/Florin	ANG
123.	Nigerian Naira	NGN
124.	Omani Rial	OMR
125.	Pakistani Rupee	PKR
126.	Panamanian Balboa	PAB
127.	Papua New Guinean Kina	PGK
128.	Paraguayan Guarani	PYG
129.	Peruvian Nuevo Sol	PEN
130.	Philippine Peso	PHP
131.	Polish Zloty/New Zloty	PLN
132.	Portuguese Escudo	PTE
133.	Qatari Rial	QAR
134.	Romanian Leu	ROL
135.	Russian Rouble	RUB
136.	Rwandan Franc	RWF
137.	Samoan Tala (West)	WST
138.	Sao Tome Dobra	STD
139.	Saudi Riyal	SAR
140.	Sierra Leone Leone	SLL
141.	Singapore Dollar	SGD
142.	Slovakian Koruna	SKK
143.	Slovenian Tolar	SIT
144.	Solomon Islands Dollar	SBD
145.	Somali Schilling	SOS
146.	Spanish Peseta (convertible Peseta Acc)	ESP
147.	Spanish Peseta	ESB
148.	Sri Lankan Rupee	LKR
149.	St. Helena Pound	SHP
150.	Sudanese Pound	SDP
151.	Sudanese Dinar	SDD
152.	Surinamese Guilder	SRG
153.	Surinamese Dollar	SRD
154.	Swazi Lilangeni	SZL
155.	Swedish Krona	SEK
156.	Syrian Pound	SYP
157.	Taiwan Dollar	TWD
158.	Tajikistani Somoni	TJS
159.	Tanzanian Shilling	TZS
160.	Thai Baht	THB
161.	Tongan Pa'anga	TOP
162.	Trinidad & Tobago Dollar	TTD
163.	Tunisian Dinar	TND
164.	Turkish Lira	TRL
165.	Turkmenistan Manat	TMM
166.	Ugandan Shilling	UGX
167.	Ukrainian Hryvna	UAH
168.	UAE Dirham	AED
169.	Uruguayan Peso	UYU
170.	Uzbekistani Sum	UZS
171.	Vanuatu Vatu	VUV
172.	Venezuelan Bolivar	VEB
173.	Vietnamese Dong	VND
174.	Yemeni Rial	YER
175.	Yugoslav Dinar	YUM
176.	Greek Drachma	GRD
177.	Zambian Kwacha	ZMK
178.	Zimbabwean Dollar	ZWD
179.	Special Drawing Right	XDR
180.	Silver	XAG
181.	Gold	XAU
182.	Canadian Dollar	CAD
183.	Netherlands Guilder/Gulden/Florin	NLG
184.	Cape Verde Escudo	CVE

If there are changes to foreign currency codes, reference shall be made to the foreign currency codes as listed on the website of the Financial Services Authority Reporting System.

APPENDIX 04

ECONOMIC SECTOR CODES

Agriculture Rice 011110
Agriculture Secondary Crops Corn 011121
Agriculture Secondary Crops Cassava 011122
Agriculture Secondary Crops Sweet Potato 011123
Agriculture Secondary Crops Other Tubers 011124
Agriculture Secondary Crops Groundnuts 011125
Agriculture Secondary Crops Soybeans 011126
Agriculture Secondary Crops Other Legumes 011129
Plantation Sugar Cane and Other Sweetening Plants 011130
Plantation Tobacco 011140
Plantation Rubber and Other Latex Producers 011150
Plantation Textile Raw Material Plants and Similar 011160
Plantation Medicinal or Pharmaceutical Plants 011170
Plantation Essential Oil Plants 011180
Plantation Other Plants Not Classified Elsewhere 011190
Horticulture Vegetables Harvested Once Red Onion 011211
Horticulture Vegetables Harvested Once Other 011219
Horticulture Vegetables Harvested More Than Once 011220
Horticulture Orchids Orchid 011231
Horticulture Other Flowers 011239
Horticulture Other Ornamental Plants 011240
Horticulture Seedling and Breeding Vegetables and Flowers 011250
Seasonal Fruit Farming Citrus 011311
Seasonal Fruit Farming Other 011319
Year-round Fruit Farming Banana 011321
Year-round Fruit Farming Other 011329
Plantation Coconut 011330
Plantation Oil Palm 011340
Plantation Coffee Plants 011351
Plantation Tea Plants 011352
Plantation Cocoa (Cacao) Plants 011353
Plantation Cashew Nut 011360
Plantation Pepper 011370
Plantation Clove 011380
Spice Plants Vanilla 011391
Spice Plants Nutmeg 011392
Spice Plants Not Classified Elsewhere 011399
Breeding and Cultivation of Beef Cattle 012110
Breeding and Cultivation of Sheep and Goat Breeding 012191
Breeding and Cultivation of Dairy Livestock 012192
Breeding and Cultivation of Pigs 012210
Breeding and Cultivation of Poultry 012291
Combination of Agriculture or Plantation with Livestock (Mixed Farming) 013000
Agriculture, Plantation, and Livestock Services 014000
Hunting Capture and Captive Breeding of Wild Animals 015000
Managed Timber Forests 020100
Managed Natural Forests 020200
Non-Wood Forest Products Management 020300
Forestry Services 020400
Other Forestry Activities 020500
Tuna Fishing 050111
Other Fish Fishing 050119
Sea Shrimp Fishing 050121
Other Marine Crustaceans Fishing 050122
Other Fisheries 050190
Marine Biota Cultivation Shrimp 050211
Marine Biota Cultivation Tuna 050212
Marine Biota Cultivation Seaweed 050213
Marine Biota Cultivation Other 050219
Marine Biota Breeding 050220
Fishing in General Waters 050310
Fishing Crustaceans, Molluscs, and Other Biota in General Waters 050320
Freshwater Biota Cultivation Shrimp 050411
Freshwater Biota Cultivation Other 050419
Brackish Water Biota Cultivation Shrimp 050421
Brackish Water Biota Cultivation Other 050429
Freshwater and Brackish Water Biota Breeding 050490
Marine Fisheries Production Facility Services 050510
Inland Fisheries Production Facility Services 050580
Other Fisheries Services 050590
Coal Mining, Peat Extraction, and Coal Gasification 101000
Coal Briquette Manufacturing 102000
Oil and Gas Mining 111010
Geothermal Energy Management 111020
Oil and Gas Mining Services 112000
Uranium and Thorium Ore Mining 120000
Iron Sand and Iron Ore Mining 131000
Tin Ore Mining 132010
Bauxite Ore Mining 132020
Copper Ore Mining 132030
Nickel Ore Mining 132040
Gold Mining 132061
Silver Mining 132062
Other Mineral Resources Not Containing Iron Ore 132090
Excavation of Stones, Clay, and Sand 141000
Mining of Minerals, Chemicals, and Fertilizer Materials 142100
Salt Extraction 142200
Other Mining and Excavation 142900
Slaughterhouse Industry 151110
Meat Processing and Preservation Industry 151120
Fish and Other Aquatic Organisms Processing and Preservation Industry 151200
Fruit and Vegetable Processing, Preservation Industry 151300
Raw Oil (Edible Oil) from Vegetable and Animal Sources Industry 151410
Cooking Oil from Coconut Industry 151430
Cooking Oil from Raw Palm Oil Industry 151440
Cooking Oil from Palm Kernel Industry 151450
Milk and Milk Food Industry 152000
Rice Milling and Rice Polishing Industry 153110
Copra Industry 153180
Other Milling Industry 153190
Flour and Starch Industry 153200
Animal Feed Industry 153300
Other Food Industry 154000
Bread and Similar Industry 154100
Sugar and Sugar Processing Industry 154200
Chocolate and Confectionery Industry 154300
Macaroni, Noodles, Spaghetti, Vermicelli, Sohoon, and Similar Industry 154400
Tea Processing Industry 154911
Coffee Processing Industry 154912
Soy Sauce Industry 154930
Tempeh and Tofu Industry 154940
Other Food Industry Not Classified Elsewhere 154990
Beverage Industry 155000
Tobacco Drying and Processing Industry 160010
Cigarette Industry 160050
Cigarette Flavorings and Other Cigarette Accessories Industry 160090
Spinning, Weaving, Final Textile Processing Industry 171000
Finished Textile Goods and Carpet Industry 172000
Knitting Industry 173000
Kapok Industry 174000
Ready-Made Clothing and Its Accessories, Excluding Fur Ready-Made Clothing 181000
Ready-Made Clothing or Finished Goods from Fur Skin and Fur Dyeing Industry 182000
Leather and Leather Goods Industry (Including Artificial Leather) 191000
Footwear Industry 192000
Sawmilling and Preservation of Wood, Rattan, Bamboo, and Similar Industry 201000
Plywood, Veneer, and Similar Industry 202100
Wickerwork, Crafts, Carvings from Wood, and Other Wood Goods Industry 202900
Paper Pulp, Paper, Cardboard, or Paper Board Industry 210100
Paper and Cardboard Packaging and Box Industry 210200
Paper and Cardboard Goods Not Classified Elsewhere 210900
Publishing Industry 221000
Printing and Related Activities Industry (Including Reproduction or Reprinting) 222000
Reproduction of Recording Media, Films, and Video 223000
Coal-Based Goods Industry 231000
Petroleum Refining, Natural Gas Processing, and Petroleum Refinery Product Industry 232000
Nuclear Fuel Processing 233000
Basic Chemical Industry, Except Fertilizer 241100
Fertilizer Industry 241200
Plastic and Synthetic Rubber Industry 241300
Pest Control Raw Materials and Pest Control Including Growth Regulators Industry 242100
Paint, Varnish, and Lacquer Industry 242200
Pharmaceutical and Traditional Medicine Industry 242300
Soap and Household Cleaning Materials, Cosmetics, and Similar Industry 242400
Essential Oil Industry 242940
Chemical and Other Chemical Goods Industry 242990
Artificial Fiber Industry 243000
Rubber Smoking Industry 251210
Rubber Remilling Industry 251220
Crumb Rubber Industry 251230
Other Rubber Goods Industry 251900
Plastic Goods Industry 252000
Glass and Glass Goods Industry 261000
Porcelain Goods Industry 262000
Clay or Ceramic Processing Industry 263000
Cement, Lime, and Gypsum, and Cement and Lime Goods Industry 264000
Stone Goods Industry 265000
Asbestos Goods Industry 266000
Other Non-Metallic Mineral Goods Industry 269000
Base Metal Iron and Steel Industry 271000
Non-Ferrous Base Metal Industry 272000
Iron and Steel Casting Industry 273100
Non-Ferrous Metal and Steel Casting Industry 273200
Prefabricated Metal Goods for Buildings, Tank Manufacturing, and Steam Generators Industry 281000
Agricultural, Carpentry, Cutting Tools, and Other Metal Equipment Industry 289300
Other Metal Goods Not Classified Elsewhere 289900
General Machinery Industry 291000
Agricultural and Forestry Machinery Industry, and Maintenance and Repair Support Services 292100
Mining, Excavation, and Construction Machinery Industry 292400
Food, Beverage, and Tobacco Processing Machinery Industry 292500
Textile Machinery, Textile Products, and Leather Goods Machinery Industry 292600
Other Special Machinery Industry 292900
Other Household Appliances Industry 293000
Office, Accounting, and Data Processing Machinery and Equipment Industry 300000
Electric Motor, Generator, and Transformer Industry 311000
Electrical Control and Distribution Equipment Industry 312000
Electrical and Telephone Cable Industry 313000
Electric Accumulator and Battery Industry 314000
Incandescent Bulb and Lighting Lamp Industry 315000
Other Electrical Equipment Not Classified Elsewhere 319000
Electronic Tubes and Valves and Other Electronic Components Industry 321000
Communication Transmission Equipment Industry 322000
Radio, Television, Sound and Image Recording Equipment, and Similar Industry 323000
Medical Equipment, and Measuring, Inspecting, Testing Equipment and Other Parts, Excluding Optical Instruments Industry 331000
Optical Instruments and Photography Equipment Industry 332000
Clock, Bell, and Similar Industry 333000
Four-Wheeled or More Motor Vehicle Industry 341000
Four-Wheeled or More Motor Vehicle Bodybuilding Industry 342000
Four-Wheeled or More Motor Vehicle Accessories and Components Industry 343000
Ship and Boat Manufacturing and Repair Industry 351000
Railway, Parts and Accessories, and Railway Repair Industry 352000
Aircraft and Accessories Manufacturing and Aircraft Repair Industry 353000
Two-Wheeled and Three-Wheeled Motor Vehicles and Their Components and Accessories Industry 359100
Other Transport Equipment Not Classified Elsewhere 359900
Furniture Industry 361000
Other Processing Industry 369000
Metal Goods Recycling 371000
Non-Metal Goods Recycling 372000
Rural Electricity 401001
Other Electricity 401002
Gas 402000
Steam and Hot Water 403000
Provision and Distribution of Clean Water 410000
Transmigration Residential Land Preparation (PTPT) 451001
Rice Field Land Clearing 451002
Other Land Preparation 451009
Building and Civil Engineering Construction 452000
Simple Housing Construction-Savings Bank Negara 452111
Simple Housing Construction-Perumnas 452112
Simple Housing Construction-Other Type up to 21 452113
Simple Housing Construction-Other Type 22 up to 452114
Medium, Large, Luxury Housing Construction (Type Above 70) 452115
Office Building Construction 452120
Industrial Building Construction 452130
Inpres Market Shopping Building Construction 452141
Other Shopping Building Construction 452149
Other Building Construction 452190
Highway Structures 452211
Toll Road Structures 452212
Road Bridge and Runway Structures 452213
Road and Railway Bridge Structures 452220
Irrigation Structures 452240
Jetty (Port) Structures 452270
Other Civil Structures 452290
Rural Electrical Building Construction 452301
Other Electrical and Communication Building Construction 452309
Special Construction 452400
Building Installation 453100
Civil Structure Installation 453200
Building Construction Completion 454000
Demolition of Buildings with Operator 455000
Car Sales 501000
Car Spare Parts and Accessories Sales 502000
Motorcycle Sales 503001
Motorcycle Spare Parts and Accessories Sales 503002
Vehicle Fuel Retail Trade 504000
Wholesale Based on Commission (Fee) or Contract 511000
Corn Trade 512111
Tobacco Trade 512112
Rubber Trade 512113
Clove Trade 512114
Pepper Trade 512115
Coconut and Palm Coconut Trade 512116
Cotton Trade 512117
Other Domestic Agricultural Wholesale Trade 512119
Domestic Wholesale Trade of Live Animals 512120
Domestic Wholesale Trade of Fishery Products 512130
Wood Trade 512141
Domestic Wholesale Trade of Other Forestry and Hunting Products 512149
Domestic Rice Trade 512201
Domestic Sugar Trade 512202
Domestic Coffee Trade 512203
Domestic Tea Trade 512204
Domestic Salt Trade 512205
Domestic Palm Oil Trade 512206
Domestic Copra Trade 512207
Domestic Cigarette Trade 512208
Domestic Other Food, Beverages, and Tobacco Trade 512209
Wholesale Trade of Textiles, Ready-Made Clothing, and Leather 513100
Wholesale Trade of Other Household Goods 513900
Wholesale Trade of Gas, Liquid, and Solid Fuels, and Similar Products 514100
Wholesale Trade of Metals and Metal Ores 514200
Domestic Cement Trade 514301
Domestic Reinforcing Bar Trade 514302
Domestic Other Construction Materials Trade 514309
Domestic Fertilizer and Pesticide Trade 514901
Domestic Intermediate Goods Trade 514909
Wholesale Trade of Machinery, Spare Parts, and Accessories 515000
Domestic Newspaper Paper Trade 519001
Other Domestic Trade Not Classified Elsewhere 519009
Retail Trade of Various Goods Dominated by Food, Beverages, and Tobacco 521100
Retail Trade of Various Goods Dominated by Non-Food, Beverages, and Tobacco Goods 521900
Retail Trade of Agricultural Food Commodities 522100
Retail Trade of Food, Beverages, or Tobacco Commodities from Processing Industry 522200
Retail Trade of Chemicals, Pharmaceuticals, Cosmetics, and Laboratory Equipment 523100
Retail Trade of Textiles, Ready-Made Clothing, Footwear, and Personal Goods 523200
Retail Trade of Household and Kitchen Equipment 523300
Retail Trade of Construction Materials 523400
Retail Trade of Fuel and Lubricating Oil 523500
Retail Trade of Paper, Paper Goods, Stationery, Printed Goods, Sports Equipment, Musical Instruments, Photographic Equipment, and Computers 523600
Retail Trade of Machinery (Excluding Cars and Motorcycles) and Spare Parts, including Transport Equipment 523700
Retail Trade of Craft Goods, Children's Toys, and Paintings 523800
Retail Trade of Other Commodities (Not Food, Beverages, or Tobacco) 523900
Retail Trade of Second-Hand Goods 524000
Street Vendor Retail Trade of Agricultural Commodities 525100
Street Vendor Retail Trade of Food and Beverages from Processing Industry 525200
Street Vendor Retail Trade of Chemicals, Pharmaceuticals, Cosmetics, and Laboratory Equipment 525300
Street Vendor Retail Trade of Textiles, Ready-Made Clothing, Footwear, and Personal Goods 525400
Street Vendor Retail Trade of Household and Kitchen Equipment 525500
Street Vendor Retail Trade of Fuel and Lubricants 525600
Street Vendor Retail Trade of Paper, Paper Goods, Stationery, Printed Goods, Sports Equipment, Musical Instruments, Photographic Equipment, and Computers 525700
Street Vendor Retail Trade of Craft Goods, Children's Toys, and Paintings 525800
Street Vendor Retail Trade of Second-Hand Goods 525900
Other Street Vendor Retail Trade 526000
Retail Trade via Media 527100
Mobile Retail Trade 527200
Export Trade Based on Commission (Fee) or Contract 531000
Palm Kernel Export Trade 532111
Food and Plantation Crop Export Trade 532112
Other Agricultural Raw Material Export Trade 532119
Live Animal Export Trade 532120
Fishery Product Export Trade 532130
Wood Export Trade 532141
Rattan Export Trade 532142
Non-Wood and Non-Rattan Forest Product Export Trade 532149
Processed Shrimp Export Trade 532201
Tea Export Trade 532202
Ground Coffee Export Trade 532203
Tobacco Export Trade 532204
Other Food and Beverage Export Trade 532209
Textile Export Trade 533101
Ready-Made Clothing Export Trade 533102
Leather Export Trade 533103
Other Household Goods Export Trade 533900
Gas, Liquid, and Solid Fuels and Similar Product Export Trade 534100
Tin Ore Export Trade 534201
Non-Tin Metal Ore Export Trade 534202
Coal Export Trade 534203
Other Metal and Metal Ore Export Trade (from Mining and Excavation) 534209
Plywood Export Trade 534301
Other Construction Material Export Trade (excluding Excavation Products) 534309
Export Trade of Intermediate Products, Used Goods, and Unused Scrap
534900
Export Trade of Machines, Spare Parts, and Accessories
535000
Export Trade of Sawn Wood
539011
Export Trade of Grain Coffee
539012
Export Trade of Tobacco
539013
Export Trade of Rubber
539014
Export Trade of Pepper
539015
Export Trade of Raw Palm Oil
539016
Export Trade of Palm Kernel Oil
539017
Export Trade of Copra Meal
539018
Export Trade of Other Agricultural, Plantation, and Forestry Products
539019
Export Trade of Processed Animals
539021
Export Trade of Other Food Materials
539022
Export Trade of Semi-Processed Mining Products
539023
Export Trade of Other Semi-Processed Goods
539029
Export Trade of Wood and Rattan Craft Goods
539031
Export Trade of Craft Goods Other Than Wood and Rattan
539032
Export Trade of Construction Services
539034
Export Trade Not Classified Elsewhere
539039
Import Trade Based on Fees or Contracts
541000
Import Trade of Cloves
542101
Import Trade of Wheat Grain
542102
Import Trade of Corn
542103
Import Trade of Soybeans
542104
Import Trade of Agricultural Raw Materials and Other Live Animals
542109
Import Trade of Rice
542201
Import Trade of Sugar
542202
Import Trade of Other Food, Beverages, and Tobacco
542209
Import Trade of Textiles, Ready-Made Clothing, and Leather
543100
Import Trade of Other Household Goods
543900
Import Trade of Gas, Liquid, and Solid Fuels and Similar Products
544100
Import Trade of Metals and Metal Ores
544200
Import Trade of Reinforcing Bars
544301
Import Trade of Other Construction Materials
544309
Import Trade of Fertilizers and Pesticides
544901
Import Trade of Pharmaceuticals
544902
Import Trade of Other Intermediate Goods
544909
Import Trade of Industrial Spare Parts
545001
Import Trade of Machine Spare Parts, Other Spare Parts, and Accessories
545009
Other Import Trade
549000
Star Hotels
551100
Melati Hotels
551200
Other Accommodation Services
551900
Restaurants or Eateries
552100
Other Food and Beverage Provision
552009
Rail Road Transport
601000
Intra-City Road Transport for Passengers
602100
Inter-City Road Transport for Passengers
602200
Road Transport for Goods
602300
Pipeline Transport
603000
Domestic Sea Transport
611100
International Sea Transport
611200
River and Lake Transport
612100
Domestic Ferry Transport
612200
Scheduled Air Transport
621000
Non-Scheduled Air Transport
622000
Special Air Transport
623000
Cargo Handling Services
631000
Warehousing, Cold Storage Services, and Bonded Area Services
632000
Transport Support Services Except Cargo Handling and Warehousing
633000
Travel Agency Services
634000
Shipping and Packing Services
635000
National Post, Post Service Units, and Courier Services
641000
Telecommunication Networks
642000
Telecommunication Services
643000
Special Telecommunications
644000
Monetary Intermediaries (Banks)
651000
Other Financial Intermediaries (Non-Bank) Leasing
659001
Other Financial Intermediaries (Non-Bank) Other Than Leasing
659009
Insurance and Pension Funds
660000
Support Services for Financial Intermediaries Except Insurance and Pension Funds
671000
Currency Exchange Services or Foreign Exchange Dealers (Money Changers)
671001
Other Support Services for Financial Intermediaries
671002
Support Services for Insurance and Pension Funds
672000
Simple Housing Real Estate-Perumnas
701001
Simple Housing Real Estate-Other Than Perumnas up to Type 21
701002
Simple Housing Real Estate-Other Than Perumnas Type 22 up to 70
701003
Medium, Large, or Luxury Housing Real Estate (Type Above 70)
701004
Flat or Apartment Housing Real Estate
701005
Shopping Building Real Estate (Mall, Plaza)
701006
Office Building Real Estate
701007
Shop-House (Ruko) or Office-House (Rukan) Real Estate
701008
Other Real Estate
701009
Real Estate Based on Fees (Fee) or Contracts
702000
Tourism Areas and Provision of Water Tourism Facilities in Tourism Areas
703000
Land Transport Equipment Rental
711100
Water Transport Equipment Rental
711200
Air Transport Equipment Rental
711300
Agricultural Machinery and Equipment Rental
712100
Construction and Civil Engineering Machinery and Equipment Rental
712200
Office Machinery and Equipment Rental (Including Computers)
712300
Other Machinery and Equipment Rental Not Classified Elsewhere
712900
Household and Personal Goods Rental Not Classified Elsewhere
713000
Hardware Consulting Services
721000
Software Consulting Services
722000
Data Processing
723000
Database Activities Services
724000
Maintenance and Repair of Office, Accounting, and Computer Machines
725000
Other Activities Related to Computers
729000
Research and Development of Natural Sciences and Technology
731000
Research and Development of Social Sciences and Humanities
732000
Legal, Accounting and Bookkeeping, Tax Consulting, Market Research, and Business and Management Consulting Services
741000
Architect Consulting, Engineering and Technical Activities, and Analysis and Testing Services
742000
Advertising Services
743000
Other Business Services Not Classified Elsewhere
749000
Government Administration, and Economic and Social Policies
751000
Foreign Relations, Defense, and Security
752000
Mandatory Social Security
753000
Basic Education Services
801000
Secondary Education Services
802000
Higher Education Services
803000
Other Education Services
804000
Human Health Services-Hospitals
851001
Human Health Services-Polyclinics or Maternity Hospitals
851002
Human Health Services-Care or Treatment Facilities
851003
Human Health Services-Doctor Professions
851004
Animal Health Services
852000
Social Activities Services
853000
Cleaning Services
900000
Business, Entrepreneur, and Professional Organizations
910000
Labor Organizations
912000
Other Organizations
919000
Film, Radio, Television, and Other Entertainment Activities
921000
News Agency Activities
922000
Libraries, Archives, Museums, and Other Cultural Activities
923000
Other Services Activities
930000
Personal Services Serving Households
950000
International Bodies and Other Extra-International Bodies
990000
Activities with Unclear Boundaries-Individuals
000001
Activities with Unclear Boundaries-Business Entities
000002
Households for Residential Home Ownership
001100
Households for Residential Home Ownership up to Type 21
001110
Households for Residential Home Ownership Type 22 up to 70
001120
Households for Residential Home Ownership Type Above 70
001130
Households for Flat or Apartment Ownership up to Type 21
001210
Households for Flat or Apartment Ownership Type 22 up to 70
001220
Households for Flat or Apartment Ownership Type Above 70
001230
Households for Shop-House (Ruko) or Office-House (Rukan) Ownership
001300
Households for Four-Wheeled Vehicle Ownership
002100
Households for Motorcycle Ownership
002200
Households for Truck and Six-Wheeled or More Motor Vehicle Ownership
002300
Households for Other Motor Vehicle Ownership
002900
Households for Furniture and Household Equipment Ownership
003100
Households for Television, Radio, and Electronic Equipment Ownership
003200
Households for Computer and Communication Equipment Ownership
003300
Households for Other Equipment Ownership
003900
Households for Purposes Not Classified Elsewhere-Households for Multi-Purpose Purposes Collateralized by Residential Homes up to Type 21
004120
Households for Purposes Not Classified Elsewhere-Households for Multi-Purpose Purposes Collateralized by Residential Homes Type 22 up to 70
004130
Households for Purposes Not Classified Elsewhere-Households for Multi-Purpose Purposes Collateralized by Residential Homes Type Above 70
004140
Households for Purposes Not Classified Elsewhere-Households for
004150

This copy is consistent with the original
Legal Director 1
Legal Department signed
Yuliana
Multi-Purpose Purposes Collateralized by Apartments up to Type 21
471. Households for Purposes Not Classified Elsewhere-Households for Multi-Purpose Purposes Collateralized by Apartments Type 22 up to 70
004160
472. Households for Purposes Not Classified Elsewhere-Households for Multi-Purpose Purposes Collateralized by Type Above 70
004170
473. Households for Purposes Not Classified Elsewhere-Households for Multi-Purpose Purposes Collateralized by Shop-Houses or Office-Houses
004180
474. Households for Other Multi-Purpose Purposes
004190
475. Households for Purposes Not Classified Elsewhere
004900
476. Other Non-Business Fields
009000
If there are changes to the economic sector codes, refer to the economic sector codes as contained on the website of the Financial Services Authority Reporting System. Established in Jakarta on October 2, 2019 EXECUTIVE HEAD OF BANKING SUPERVISOR FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA, signed HERU KRISTIYANA

APPENDIX 03

APPENDIX 04

Lineage: No known changes