Circular Letter of the Financial Services Authority Number 27/SEOJK.03/2020 Concerning Reporting by Islamic Commercial Banks and Islamic Business Units Through the Financial Services Authority Reporting System

To:

The Board of Directors of Islamic Commercial Banks; and
The Board of Directors of Conventional Commercial Banks Having Islamic Business Units,
At your place.

COPY

CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA NUMBER 27/SEOJK.03/2020

CONCERNING
REPORTING BY ISLAMIC COMMERCIAL BANKS AND ISLAMIC BUSINESS UNITS THROUGH THE FINANCIAL SERVICES AUTHORITY REPORTING SYSTEM

In view of the establishment of the Financial Services Authority Regulation Number 63/POJK.03/2020 concerning Reporting by Commercial Banks through the Financial Services Authority Reporting System (State Gazette of the Republic of Indonesia Year 2020 Number 297, Supplement to the State Gazette of the Republic of Indonesia Number 6604), it is necessary to regulate the implementation of the aforementioned Financial Services Authority Regulation in the following Circular Letter of the Financial Services Authority:

I. GENERAL PROVISIONS

Islamic Commercial Banks (BUS) and Islamic Business Units (UUS) compile and submit Reports to the Financial Services Authority that are complete, accurate, current, whole, and comparable.
The Reports referred to in item 1 consist of:
a. Structured Reports; and b. Unstructured Reports.
The compilation and submission of Structured Reports as referred to in item 2 letter a is conducted when BUS and UUS have obligations, meet criteria, and/or carry out specific activities in accordance with the provisions of legislation.

Example:
Periodic bancassurance reports are submitted by BUS that has a license and carries out bancassurance activities.

The provisions of legislation as referred to in item 3 for Structured Reports include, among others:
a. Financial Services Authority Regulation concerning the obligation to provide minimum capital for Islamic commercial banks; b. Financial Services Authority Regulation concerning the assessment of the quality of assets of Islamic commercial banks and Islamic business units;
c. Financial Services Authority Regulation concerning the application of consolidated risk management for banks that exercise control over subsidiary companies; and
d. provisions of legislation concerning the maximum limits for granting credit and providing large funds for commercial banks.
The obligation to submit Structured Reports by BUS on a consolidated basis only applies to BUS that exercises control over subsidiary companies. The criteria for control in the consolidated Structured Reports of BUS are:
a. for Reports related to the risk and capital information group in accordance with the Financial Services Authority Regulation concerning the application of consolidated risk management for banks that exercise control over subsidiary companies; or b. for Reports related to the financial information group referring to accounting standards concerning consolidated financial statements.
BUS and UUS that have obligations, meet criteria, and/or carry out specific activities as referred to in item 3 but do not have data or transactions related to the data position of Structured Reports, must still submit tables without entries and/or filled with “NIHIL” (NULL/VOID).

Example 1:
BUS that does not have market risk exposure data for a certain period is still required to submit a table without entries, i.e., a table containing only the header of the risk-weighted asset calculation table for market risk in the minimum capital provision obligation report and risk-weighted assets.

Example 2:
BUS that does not have data on violations or exceedance of the Maximum Limit for Fund Disbursement (BMPD) for a certain period submits Reports with the entry “NIHIL” in the report on violations or exceedance of BMPD.

BUS and UUS are deemed to have submitted Reports if they have passed server validation, evidenced by proof of receipt from the Financial Services Authority Reporting System.
The reporting responsible official is a responsible officer who has the authority to designate reporting implementation officers with access rights to create, modify, or delete user IDs of reporting implementation officers as responsible officers in the Financial Services Authority Reporting System.
The reporting responsible official and reporting implementation officers have access rights to submit Reports through the Financial Services Authority Reporting System.

II. STRUCTURED REPORTS

General Guidelines
a. BUS and UUS compile and submit Structured Reports, which consist of:

financial information group;
risk and capital information group;
product, activity, and business information group; and
core data information group.
b. The data positions for submitting Structured Reports consist of:
Daily Reports;
Weekly Reports;
Monthly Reports;
Quarterly Reports;
Semi-annual Reports; and
Annual Reports.
c. The compilation of Structured Reports by BUS and UUS refers to the Guidelines for the Compilation of Structured Reports for Islamic Commercial Banks and Islamic Business Units as contained in the Appendix which is an integral part of this Circular Letter of the Financial Services Authority.

Periodization and Types of Structured Reports
a. For BUS:

details of the financial information group of BUS, namely:
a) for daily data positions, consisting of:
(1) Period I, Reports are submitted no later than the end of the day; and (2) Period II, Reports are submitted no later than the end of the following day, if there are Reports that can be submitted; b) for weekly data positions, consisting of:
(1) Period I, Reports are submitted no later than Friday of the same week; (2) Period II, Reports are submitted no later than Monday of the following week, if there are Reports that can be submitted; c) for monthly data positions, consisting of:
(1) Period I, Reports are submitted no later than:
(a) February 7 for January data;
(b) March 7 for February data;
(c) April 7 for March data;
(d) May 7 for April data;
(e) June 7 for May data;
(f) July 7 for June data;
(g) August 7 for July data;
(h) September 7 for August data;
(i) October 7 for September data;
(j) November 7 for October data;
(k) December 7 for November data; and
(l) January 7 for December data, namely:
(a) Financing restructuring reports;
(b) Largest write-off debtor monitoring reports; and (c) Follow-up reports on the 15 (fifteen) largest non-performing financing debtors; (2) Period II, Reports are submitted no later than the 15th of the following month, if there are Reports that can be submitted; (3) Period III, Reports are submitted no later than the 21st of the following month, if there are Reports that can be submitted; and (4) Period IV, Reports are submitted no later than:
(a) the last day of February for January data; (b) March 31 for February data; (c) April 30 for March data; (d) May 31 for April data; (e) June 30 for May data; (f) July 31 for June data; (g) August 31 for July data; (h) September 30 for August data; (i) October 31 for September data; (j) November 30 for October data; (k) December 31 for November data; and (l) January 31 for December data, namely financial publication reports and monthly financial performance information of BUS; d) for quarterly data positions, consisting of:
(1) Period I, Reports are submitted no later than the 7th after the Report month, if there are Reports that can be submitted; (2) Period II, Reports are submitted no later than the 15th after the Report month, if there are Reports that can be submitted; (3) Period III, Reports are submitted no later than the 21st after the Report month, if there are Reports that can be submitted; (4) Period IV, Reports are submitted no later than:
(a) April 30 of the current year for the first quarter; (b) July 31 of the current year for the second quarter; (c) October 31 of the current year for the third quarter; and (d) January 31 of the following year for the fourth quarter, namely business plan realization reports; (5) Period V, Reports are submitted no later than:
(a) May 15 of the current year for the first quarter; (b) August 15 of the current year for the second quarter; (c) November 15 of the current year for the third quarter; and (d) February 15 of the following year for the fourth quarter, namely:
(a) Business plan realization reports, for BUS whose inter-branch system is not yet online and has more than 100 (one hundred) branch offices in accordance with the Financial Services Authority Regulation concerning bank business plans; and (b) Financial publication reports and quarterly financial performance information for the first, second, and third quarters; and (6) Period VI, Reports are submitted no later than March 31 of the following year, namely financial publication reports and quarterly financial performance information for the fourth quarter; e) for semi-annual data positions, consisting of:
(1) Period I, Reports are submitted no later than the end of the month after the Report month, if there are Reports that can be submitted; (2) Period II, Reports are submitted no later than the 15th of the second month after the Report month, if there are Reports that can be submitted; and (3) Period III, Reports are submitted no later than:
(a) August 31 of the current year for the first semester; and (b) the end of February of the following year for the second semester, namely business plan supervision reports; and f) for annual data positions, consisting of:
(1) Period I, Reports are submitted no later than October 31 before the work plan year, if there are Reports that can be submitted; (2) Period II, Reports are submitted no later than November 30 before the work plan year, namely business plans. If there are changes to the business plan, the submission deadline for changes to the business plan is in accordance with the Financial Services Authority Regulation concerning bank business plans; (3) Period III, Reports are submitted no later than January 31 of the following year, if there are Reports that can be submitted; and (4) Period IV, Reports are submitted no later than April 30 of the following year, if there are Reports that can be submitted;
details of the risk and capital information group of BUS, namely:
a) for daily data positions, consisting of:
(1) Period I, Reports are submitted no later than the end of the day; and (2) Period II, Reports are submitted no later than the end of the following day, if there are Reports that can be submitted; b) for weekly data positions, consisting of:
(1) Period I, Reports are submitted no later than Friday of the same week; and (2) Period II, Reports are submitted no later than Monday of the following week, if there are Reports that can be submitted; c) for monthly data positions, consisting of:
(1) Period I, Reports are submitted no later than:
(a) February 7 for January data;
(b) March 7 for February data;
(c) April 7 for March data;
(d) May 7 for April data;
(e) June 7 for May data;
(f) July 7 for June data;
(g) August 7 for July data;
(h) September 7 for August data;
(i) October 7 for September data;
(j) November 7 for October data;
(k) December 7 for November data; and
(l) January 7 for December data, namely reports on the obligation to provide minimum capital and risk-weighted assets of Banks on an individual basis; (2) Period II, Reports are submitted no later than:
(a) February 15 for January data;
(b) March 15 for February data;
(c) April 15 for March data;
(d) May 15 for April data;
(e) June 15 for May data;
(f) July 15 for June data;
(g) August 15 for July data;
(h) September 15 for August data;
(i) October 15 for September data;
(j) November 15 for October data;
(k) December 15 for November data; and
(l) January 15 for December data, namely reports on fund provision and BMPD of Banks on an individual basis; (3) Period III, Reports are submitted no later than the 21st of the following month, if there are Reports that can be submitted; and (4) Period IV, Reports are submitted no later than the end of the following month, if there are Reports that can be submitted; d) for quarterly data positions, consisting of:
(1) Period I, Reports are submitted no later than the 7th after the Report month if there are Reports that can be submitted; (2) Period II, Reports are submitted no later than the 15th after the Report month, if there are Reports that can be submitted; (3) Period III, Reports are submitted no later than:
(a) April 21 of the current year for the first quarter; (b) July 21 of the current year for the second quarter; (c) October 21 of the current year for the third quarter; and (d) January 21 of the following year for the fourth quarter, namely reports on the obligation to provide minimum capital and risk-weighted assets of Banks on a consolidated basis; (4) Period IV, Reports are submitted no later than the end of the month after the Report month, if there are Reports that can be submitted; (5) Period V, Reports are submitted no later than:
(a) May 15 of the current year for the first quarter; (b) August 15 of the current year for the second quarter; (c) November 15 of the current year for the third quarter; and (d) February 15 of the following year for the fourth quarter, namely:
(a) Reports on asset quality and the formation of asset impairment provisions on a consolidated basis; and (b) Reports on fund provision and BMPD of Banks on a consolidated basis; and (6) Period VI, Reports are submitted no later than March 31 of the following year, if there are Reports that can be submitted; e) for semi-annual data positions, consisting of:
(1) Period I, Reports are submitted no later than the end of the month after the Report month, if there are Reports that can be submitted; (2) Period II, Reports are submitted no later than the 15th of the second month after the Report month, if there are Reports that can be submitted; (3) Period III, Reports are submitted no later than:
(a) August 31 of the current year for the first semester; and (b) the end of February of the following year for the second semester, namely reports on anti-money laundering and counter-terrorism financing; and f) for annual data positions, consisting of:
(1) Period I, Reports are submitted no later than October 31 before the work plan year; (2) Period II, Reports are submitted no later than November 30 before the work plan year; (3) Period III, Reports are submitted no later than January 31 of the following year; (4) Period IV, Reports are submitted no later than April 30 of the following year, if there are Reports that can be submitted;
details of the product, activity, and business information group of BUS, namely:
a) for daily data positions, consisting of:
(1) Period I, Reports are submitted no later than the end of the day; and (2) Period II, Reports are submitted no later than the end of the following day, if there are Reports that can be submitted; b) for weekly data positions, consisting of:
(1) Period I, Reports are submitted no later than Friday of the same week; and (2) Period II, Reports are submitted no later than Monday of the following week, if there are Reports that can be submitted; c) for monthly data positions, consisting of:
(1) Period I, Reports are submitted no later than:
(a) February 7 for January data;
(b) March 7 for February data;
(c) April 7 for March data;
(d) May 7 for April data;
(e) June 7 for May data;
(f) July 7 for June data;
(g) August 7 for July data;
(h) September 7 for August data;
(i) October 7 for September data;
(j) November 7 for October data;
(k) December 7 for November data; and
(l) January 7 for December data, namely periodic reports related to the implementation of activities as a custodian bank; (2) Period II, Reports are submitted no later than the 15th of the following month, if there are Reports that can be submitted; (3) Period III, Reports are submitted no later than the 21st of the following month, if there are Reports that can be submitted; and (4) Period IV, Reports are submitted no later than the end of the following month, if there are Reports that can be submitted; d) for quarterly data positions, consisting of:
(1) Period I, Reports are submitted no later than the 7th after the Report month, if there are Reports that can be submitted; (2) Period II, Reports are submitted no later than:
(a) April 15 of the current year for the first quarter; (b) July 15 of the current year for the second quarter; (c) October 15 of the current year for the third quarter; and (d) January 15 of the following year for the fourth quarter, namely:
(a) Periodic reports related to the implementation of activities as a seller of mutual fund securities agents; and (b) Periodic bancassurance reports; (3) Period III, Reports are submitted no later than the 21st after the Report month, if there are Reports that can be submitted; (4) Period IV, Reports are submitted no later than the end of the month after the Report month, if there are Reports that can be submitted; (5) Period V, Reports are submitted no later than the 15th of the second month after the Report month, if there are Reports that can be submitted; and (6) Period VI, Reports are submitted no later than March 31 of the following year, if there are Reports that can be submitted; e) for semi-annual data positions, consisting of:
(1) Period I, Reports are submitted no later than the end of the month after the Report month; (2) Period II, Reports are submitted no later than the 15th of the second month after the Report month; and (3) Period III, Reports are submitted no later than the end of the second month after the Report month, if there are Reports that can be submitted; and f) for annual data positions, consisting of:
(1) Period I, Reports are submitted no later than October 31 before the work plan year; (2) Period II, Reports are submitted no later than November 30 before the work plan year; (3) Period III, Reports are submitted no later than January 31 of the following year; (4) Period IV, Reports are submitted no later than April 30 of the following year, if there are Reports that can be submitted;
details of the core data information group of BUS, namely:
a) for daily data positions, consisting of:
(1) Period I, Reports are submitted no later than the end of the day; and (2) Period II, Reports are submitted no later than the end of the following day, if there are Reports that can be submitted; b) for weekly data positions, consisting of:
(1) Period I, Reports are submitted no later than Friday of the same week; and (2) Period II, Reports are submitted no later than Monday of the following week, if there are Reports that can be submitted; c) for monthly data positions, consisting of:
(1) Period I, Reports are submitted no later than the 7th:
(a) February 7 for January data;
(b) March 7 for February data;
(c) April 7 for March data;
(d) May 7 for April data;
(e) June 7 for May data;
(f) July 7 for June data;
(g) August 7 for July data;
(h) September 7 for August data;
(i) October 7 for September data;
(j) November 7 for October data;
(k) December 7 for November data; and
(l) January 7 for December data, namely office network data reports; (2) Period II, Reports are submitted no later than:
(a) February 15 for January data;
(b) March 15 for February data;
(c) April 15 for March data;
(d) May 15 for April data;
(e) June 15 for May data;
(f) July 15 for June data;
(g) August 15 for July data;
(h) September 15 for August data;
(i) October 15 for September data;
(j) November 15 for October data;
(k) December 15 for November data; and
(l) January 15 for December data, namely reports on Indonesian banking human resources data-monthly; (3) Period III, Reports are submitted no later than the 21st of the following month, if there are Reports that can be submitted; and (4) Period IV, Reports are submitted no later than the end of the following month, if there are Reports that can be submitted; d) for quarterly data positions, consisting of:
(1) Period I, Reports are submitted no later than the 7th after the Report month; (2) Period II, Reports are submitted no later than the 15th after the Report month; (3) Period III, Reports are submitted no later than the 21st after the Report month; (4) Period IV, Reports are submitted no later than the end of the month after the Report month; (5) Period V, Reports are submitted no later than the 15th of the second month after the Report month; and (6) Period VI, Reports are submitted no later than March 31 of the following year, if there are Reports that can be submitted; e) for semi-annual data positions, consisting of:
(1) Period I, Reports are submitted no later than:
(a) July 31 of the current year for the first semester; and (b) January 31 of the following year for the second semester, namely reports on Indonesian banking human resources data-semi-annual; (2) Period II, Reports are submitted no later than the 15th of the second month after the Report month, if there are Reports that can be submitted; and (3) Period III, Reports are submitted no later than the end of the second month after the Report month, if there are Reports that can be submitted; and

f) for annual data positions, consisting of:
(1) Period I, Reports submitted no later than October 31 before the planned work year; (2) Period II, Reports submitted no later than November 30 before the planned work year; (3) Period III, Reports submitted no later than January 31 of the following year; and (4) Period IV, Reports submitted no later than April 30 of the following year, if there are reports that can be submitted. b. For UUS in the form of detailed financial information groups of UUS, namely:

for daily data positions, consisting of:
a) Period I, Reports submitted no later than the end of the day; and b) Period II, Reports submitted no later than the end of the following day, if there are reports that can be submitted;
for weekly data positions, consisting of:
a) Period I, Reports submitted no later than Friday of the same week; and b) Period II, Reports submitted no later than Monday of the following week, if there are reports that can be submitted;
for monthly data positions, consisting of:
a) Period I, Reports submitted no later than:
(1) February 7 for January data;
(2) March 7 for February data;
(3) April 7 for March data;
(4) May 7 for April data;
(5) June 7 for May data;
(6) July 7 for June data;
(7) August 7 for July data;
(8) September 7 for August data;
(9) October 7 for September data;
(10) November 7 for October data;
(11) December 7 for November data; and
(12) January 7 for December data, namely:
(1) Financing restructuring report;
(2) Largest write-off debtor monitoring report; and (3) Follow-up report on 15 (fifteen) largest non-performing financing debtors; b) Period II, Reports submitted no later than the 15th of the following month, if there are reports that can be submitted; c) Period III, Reports submitted no later than the 21st of the following month, if there are reports that can be submitted; and d) Period IV, Reports submitted no later than the end of the following month, if there are reports that can be submitted;
for quarterly data positions, consisting of:
a) Period I, Reports submitted no later than the 7th after the Report month, if there are reports that can be submitted;

b) Period II, Reports submitted no later than the 15th after the Report month, if there are reports that can be submitted; c) Period III, Reports submitted no later than the 21st after the Report month, if there are reports that can be submitted; d) Period IV, Reports submitted no later than:
(1) April 30 of the current year for the first quarter; (2) July 31 of the current year for the second quarter; (3) October 31 of the current year for the third quarter; and (4) January 31 of the following year for the fourth quarter, namely Business plan realization report; e) Period V, Reports submitted no later than:
(1) May 15 of the current year for the first quarter; (2) August 15 of the current year for the second quarter; (3) November 15 of the current year for the third quarter; and (4) February 15 of the following year for the fourth quarter, namely:
(1) Business plan realization report, for UUS owned by BUK whose inter-branch system is not online and has more than 100 (one hundred) branch offices in accordance with the Financial Services Authority Regulation on bank business plans; and (2) Financial publication report and quarterly financial performance information for the first, second, and third quarter positions; and

f) Period VI, Reports submitted no later than March 31 of the following year, namely Financial publication report and quarterly financial performance information for the fourth quarter position;
5) for semi-annual data positions, consisting of:
a) Period I, Reports submitted no later than the end of the month after the Report month, if there are reports that can be submitted; b) Period II, Reports submitted no later than the 15th of the second month after the Report month, if there are reports that can be submitted; and c) Period III, Reports submitted no later than:
(1) August 31 of the current year for the first semester; and (2) End of February of the following year for the second semester, namely Business plan supervision report; and
6) for annual data positions, consisting of:
a) Period I, Reports submitted no later than October 31 before the planned work year, if there are reports that can be submitted; b) Period II, Reports submitted no later than November 30 before the planned work year, namely business plan. If there are changes to the business plan, the deadline for submitting changes to the business plan is in accordance with the Financial Services Authority Regulation on bank business plans; c) Period III, Reports submitted no later than January 31 of the following year, if there are reports that can be submitted; and d) Period IV, Reports submitted no later than April 30 of the following year, if there are reports that can be submitted.

III. UNSTRUCTURED REPORTS
A. Unstructured reports for BUS, including:

Reports mandated in accordance with Financial Services Authority Regulations on transparency and publication of bank reports, namely:
a. Annual financial publication report and financial performance information; b. Management letter on the audit of the Bank's annual financial publication report;
c. Annual group report for Banks that are part of a business group; and
d. Publication report of information or material facts.
Reports mandated in accordance with Financial Services Authority Regulations on the implementation of sustainable finance for financial service institutions, issuers, and public companies, namely:
a. Sustainable finance action plan; and b. Sustainability report;
Reports mandated in accordance with Financial Services Authority Regulations on the implementation of internal audit functions in commercial banks, namely:
a. Report on the implementation and main points of internal audit results; b. External review report;
c. Special report on internal audit findings; and
d. Report on the appointment and dismissal of the head of the internal audit unit.
Reports mandated in accordance with Financial Services Authority Regulations on action plans (recovery plans) for systemic banks, namely systemic bank action plans.
Reports mandated in accordance with Financial Services Authority Regulations on the use of public accountants and public accounting firms in financial services activities, namely:
a. Report on the audit committee's evaluation of the implementation of audit services; and

b. Report on the appointment of public accountants and/or public accounting firms.
6. Reports mandated in accordance with Financial Services Authority Regulations on the implementation of risk management for Islamic commercial banks and Islamic business units, namely:
a. Risk profile report; and b. Other reports, if there are conditions that have the potential to cause significant losses to the Bank's financial condition.
7. Reports mandated in accordance with Financial Services Authority Regulations on products and activities of Islamic banks and Islamic business units, namely:
a. Report on the realization of the issuance of products and/or implementation of new activities; b. Plan to discontinue products and/or activities;
c. Report on the realization of the discontinuation of products and/or activities initiated by the Bank;
d. Report on the realization of the temporary discontinuation of products and/or activities; e. Report on the improvement of products and/or activities following the temporary discontinuation of products and/or activities; f. Report on the realization of the re-issuance of products and/or re-implementation of activities; g. Report on the realization of the permanent discontinuation of products and/or activities ordered by the Financial Services Authority; and h. Action plan for the permanent discontinuation of products and/or activities ordered by the Financial Services Authority.
8. Reports mandated in accordance with Financial Services Authority Regulations on the minimum capital requirements for Islamic commercial banks, namely Minimum capital adequacy assessment reports in accordance with risk profiles.
9. Reports mandated in accordance with Financial Services Authority Regulations on the share ownership of commercial banks, namely:
a. Action plans to adjust to the maximum share ownership limits; and b. Reports on the implementation of action plans to adjust to the maximum share ownership limits.
10. Reports mandated in accordance with statutory regulations regarding Islamic commercial banks, namely:
a. Reports on changes in the Bank's ownership composition that do not result in a change of control; b. Reports on changes in basic capital;
c. Reports on the issuance of the Bank's shares through public offerings on the stock exchange;
d. Reports on the separation of the head office; e. Reports on the relocation of divisions or sections from the head office location; f. Reports on the implementation of changes to the Bank's name; g. Reports on changes to the articles of association; h. Reports on the appointment of members of the Sharia Supervisory Board;
i. Reports on the appointment, dismissal, or replacement of executive officials;
j. Reports on the dismissal and/or resignation of members of the Board of Directors, members of the Board of Commissioners, and members of the Sharia Supervisory Board; and k. Plans by the Bank and/or some Bank offices to conduct operational activities on non-operational days, holidays, and/or not operating on working days.
11. Reports mandated in accordance with Financial Services Authority Regulations on the assessment of competence and propriety of key parties of financial service institutions, namely:
a. Reports on the transfer of share ownership by prospective controlling shareholders not approved by the Financial Services Authority but who already hold shares in financial service institutions; b. Reports on the appointment of key parties of the Bank;
c. Reports on the cancellation of the appointment of prospective members of the Board of Directors and/or prospective members of the Board of Commissioners not approved by the Financial Services Authority but already appointed by the Bank; and
d. Reports on plans to change the business group structure related to the Bank, including the legal entity owning the Bank up to ultimate shareholders.
12. Reports mandated in accordance with statutory regulations regarding the implementation of good corporate governance for Islamic commercial banks and Islamic business units, namely:
a. Reports on governance implementation, including information on remuneration policies applying governance in providing remuneration; b. Reports on the results of Sharia Supervisory Board supervision;
c. Reports on changes in the business group structure related to BUS, including the legal entity owning BUS up to ultimate shareholders;
d. Reports by the Board of Commissioners on findings:

violations of statutory regulations in the field of finance and banking; and
conditions or estimated conditions that may endanger the continuity of BUS operations; and
e. Reports on changes to risk management guidelines and systems and work procedures in operational activities.

Reports mandated in accordance with Financial Services Authority Regulations on the utilization of foreign labor and knowledge transfer programs in the banking sector, namely:
a. Reports on the appointment of foreign labor as experts or consultants; b. Reports on the appointment of foreign labor as executive officials; and
c. Reports on the implementation of knowledge transfer obligations in the utilization of foreign labor.
Reports mandated in accordance with Financial Services Authority Regulations on the implementation of risk management in the use of information technology by commercial banks, namely:
a. Information technology development plans; b. Reports on the current status of information technology usage;
c. Reports on changes to information technology development plans;
d. Reports on the realization of activities as information technology providers; e. Reports on the realization of electronic banking service products; f. Reports on the realization of the operation of electronic systems located in data centers and/or disaster recovery centers outside the territory of Indonesia; g. Reports on the realization of the operation of information technology-based transaction processing to service providers outside the territory of Indonesia; h. Reports on critical events, misuse, and/or crimes in the operation of information technology that can and/or have caused significant financial losses and/or disrupted the Bank's operational smoothness; and
i. Reports on information technology audit results.
Reports mandated in accordance with Financial Services Authority Regulations on prudential principles in capital participation activities, namely:
a. Reports on the realization of capital participation; b. Action plans if the total portfolio of capital participation exceeds the capital participation limits;
c. Capital participation divestment plans;
d. Plans for the implementation of temporary capital participation divestment; and e. Reports on the implementation of capital participation divestment and temporary capital participation.
Reports mandated in accordance with statutory regulations regarding the requirements for commercial banks to conduct foreign currency business activities, namely:
a. Action plans for Banks experiencing a decline in core capital for 3 (three) consecutive months; b. Reports on the realization of action plans to adjust foreign currency business activities; and
c. Reports on changes to the list of Bank branch offices that will conduct foreign currency business activities.
Reports mandated in accordance with Financial Services Authority Regulations on prudential principles for commercial banks that outsource part of their work to third parties, namely:
a. Outsourcing plans; b. Reports on changes to outsourcing plans; and
c. Reports on problematic outsourcing.
Reports mandated in accordance with statutory regulations regarding the maximum limits for granting credit and providing large funds for commercial banks, namely:
a. Detailed lists of related parties to the Bank; b. Action plans to resolve violations of maximum fund distribution limits and/or exceeding maximum fund distribution limits; and
c. Reports on the implementation of action plans to resolve violations of maximum fund distribution limits and exceeding maximum fund distribution limits.
Reports mandated in accordance with Financial Services Authority Regulations on the assessment of the health level of Islamic commercial banks and Islamic business units, namely:
a. Self-assessment results of the Bank's health level individually; b. Self-assessment results of the Bank's health level consolidated;
c. Action plans related to bank health levels; and

d. Reports on the implementation of action plans related to bank health levels.
20. Reports mandated in accordance with Financial Services Authority Regulations on the implementation of commercial bank compliance functions, namely:
a. Compliance reports; b. Special reports on policies and/or Board of Directors' decisions that the director overseeing the compliance function considers to have deviated from statutory regulations;
c. Reports on the temporary replacement of the director overseeing the compliance function; and
d. Reports on the appointment, dismissal, or replacement of the head of the compliance unit.
21. Reports mandated in accordance with Financial Services Authority Regulations on single ownership of Indonesian banking, namely Reports on the progress of fulfilling regulations for Banks to be taken over by parties who have become controlling shareholders.
22. Reports mandated in accordance with Financial Services Authority Regulations on intermediary banks, namely Reports on the implementation of intermediary bank business activities.
23. Reports mandated in accordance with Financial Services Authority Regulations on the implementation of integrated governance for financial conglomerates, namely:
a. Reports on the assessment of integrated governance implementation; b. Reports on new financial conglomerates, changes in main entities, changes in conglomerate members, dissolution of conglomerates; and
c. Annual reports on the implementation of integrated governance.
24. Reports mandated in accordance with Financial Services Authority Regulations on the determination of status and follow-up supervision of commercial banks, namely:
a. Action plans for banks other than systemic banks under normal supervision; b. Action plans for banks other than systemic banks under intensive supervision and lists of related parties;

c. Capital restoration plans;
d. Revisions to action plans rejected by the Financial Services Authority for banks other than systemic banks under intensive supervision; e. Revisions to capital restoration plans rejected by the Financial Services Authority for banks other than systemic banks under intensive supervision; f. Reports on the realization of action plans for banks other than systemic banks under intensive supervision; g. Reports on the realization of capital restoration plans for banks other than systemic banks; h. Reports that must be submitted by banks other than systemic banks designated as Banks under special supervision;
i. Action plans for systemic banks under normal supervision;
j. Action plans for systemic banks under intensive supervision and lists of related parties; k. Reports on the realization of action plans for systemic banks under intensive supervision; and
l. Reports that must be submitted by systemic banks designated as banks under special supervision.
25. Reports mandated in accordance with Financial Services Authority Regulations on the reassessment of key parties of financial service institutions, namely:
a. Reports on the transfer of share ownership by key parties prohibited from becoming controlling key parties or holding shares; b. Follow-up reports on the dismissal of key parties prohibited from becoming managing key parties and/or key party officials; and
c. Reports on the updating of data and information on the domicile of key parties and other parties that can be contacted.
26. Reports mandated in accordance with Financial Services Authority Regulations on the determination of systemic bank status and capital surcharges, namely plans to fulfill capital surcharges for systemic banks.
27. Reports mandated in accordance with Financial Services Authority Regulations on the implementation of anti-money laundering and counter-terrorist financing programs in the financial services sector, namely:
a. Reports on data updating activity plans; b. Reports on the realization of data updating implementation; and
c. Changes to action plans, policies, and procedures for the implementation of anti-money laundering and counter-terrorist financing programs, and Reports on data updating activity plans.
28. Reports mandated in accordance with Financial Services Authority Regulations on banking business activities involving trust with management, namely Trust activity reports.
29. Reports mandated in accordance with Financial Services Authority Regulations on the operation of digital banking services by commercial banks, namely:
a. Reports on the realization of the operation of electronic banking services by commercial banks; and b. Reports on the realization of the operation of digital banking services by commercial banks.
30. Reports mandated in accordance with Financial Services Authority Regulations on the implementation of risk management by commercial banks providing prime customer services, namely Reports on the realization of prime customer services.
31. Reports mandated in accordance with Financial Services Authority Regulations on the merger, amalgamation, takeover, integration, and conversion of commercial banks, namely:
a. Reports on the implementation of mergers or amalgamations; b. Reports on the implementation of takeovers;
c. Reports on the purchase of shares that do not result in a change of control and are intended to be recorded in the Bank's ownership;
d. Reports on the implementation of integration; and e. Reports on the implementation of banking business activities.

Reports mandated in accordance with Financial Services Authority Regulations on prudential principles in asset securitization activities for commercial banks, namely:
a. Reports on plans to transfer financial assets or Sharia assets in asset securitization activities comprehensively; b. Reports on the implementation of the transfer of financial assets or Sharia assets in asset securitization activities comprehensively; and
c. Reports on the implementation of activities for Banks that conduct activities as credit enhancement providers, liquidity facility providers, servicer providers, and/or custodian banks.
Reports mandated in accordance with Financial Services Authority Regulations on the implementation of integrated risk management for financial conglomerates, namely:
a. Reports on financial service institutions that are main entities; b. Reports on financial service institutions that are members of financial conglomerates;
c. Reports on adjustments to:

financial service institutions included in financial conglomerates; and/or
financial service institutions designated as main entities; and
d. Integrated risk profile reports.

Reports mandated in accordance with Financial Services Authority Regulations on the implementation of consolidated risk management by banks that control subsidiary companies, namely:
a. Consolidated risk profile reports; and b. Reports on the assessment of the implementation of risk management in insurance companies.

B. Unstructured reports for UUS, including:

Reports mandated in accordance with Financial Services Authority Regulations on the implementation of risk management for Islamic commercial banks and Islamic business units, namely:
a. Risk profile reports; and b. Other reports, if there are conditions that have the potential to cause significant losses to the bank's financial condition.
Reports mandated in accordance with Financial Services Authority Regulations on products and activities of Islamic banks and Islamic business units, namely:
a. Reports on the realization of the issuance of products and/or implementation of new activities; b. Plans to discontinue products and/or activities;
c. Reports on the realization of the discontinuation of products and/or activities initiated by the bank;
d. Reports on the realization of the temporary discontinuation of products and/or activities; e. Reports on the improvement of products and/or activities following the temporary discontinuation of products and/or activities; f. Reports on the realization of the re-issuance of products and/or re-implementation of activities; g. Reports on the realization of the permanent discontinuation of products and/or activities ordered by the Financial Services Authority; and h. Action plans for the permanent discontinuation of products and/or activities ordered by the Financial Services Authority.
Reports mandated in accordance with statutory regulations regarding Islamic business units, namely:
a. Reports on the appointment or replacement of UUS directors; b. Reports on the appointment of members of the Sharia Supervisory Board;
c. Reports on the dismissal and/or resignation of members of the Sharia Supervisory Board; and

d. Report on the appointment, replacement, or dismissal of executive officials.

Reports mandated in accordance with legislation regarding the implementation of good corporate governance for Islamic General Banks and Islamic Business Units, namely:
a. Implementation of governance reports, including remuneration policy information on the application of governance in providing remuneration; and b. Reports on the results of Sharia Supervisory Board supervision.
Reports mandated in accordance with Financial Services Authority Regulations regarding the assessment of the health level of Islamic General Banks and Islamic Business Units, namely:
a. self-assessment results regarding the bank's health level individually; b. action plans related to the bank's health level; and
c. Reports on the implementation of action plans related to the bank's health level.

IV. OBLIGATION TO SUBMIT THE FIRST REPORT

BUS submits the first structured Report:
a. for the detail group of financial information starting from the Report data position:

December 2020 for:
a) Financing Restructuring Report; b) Monitoring Report of the Largest Write-off Debtors; and c) Follow-up Report on the 15 (fifteen) largest non-performing financing debtors;
March 2021, for the 2021 Business Plan Realization Report;
June 2021, for the 2021 Business Plan Supervision Report; and
the years 2022 through 2024, for the 2022 through 2024 Business Plans submitted no later than the end of November 2021;
b. for the detail group of risk and capital information starting from the Report data position, for:
December 2020, for the Individual Fund Provision and BMPD-Bank Report; and
December 2021, for the Anti-Money Laundering and Counter-Terrorism Financing Report with data position for the first semester of 2021 and the second semester of 2021;
c. for the detail group of product, activity, and activity information starting from the Report data position:
January 2021, for the Periodic Report related to the implementation of activities as a custodian bank;
March 2021, for:
a) Periodic Report related to the implementation of activities as a mutual fund sales agent; and b) Periodic Bancassurance Report; and d. for the detail group of basic information starting from the Report data position in January 2021, for the Office Network Data Report.

UUS submits the first structured Report for the detail group of financial information starting from the Report data position:
a. December 2020, for:

Financing Restructuring Report;
Monitoring Report of the Largest Write-off Debtors; and
Follow-up Report on the 15 (fifteen) largest non-performing financing debtors;
b. March 2021, for the 2021 Business Plan Realization Report;
c. June 2021, for the 2021 Business Plan Supervision Report; and
d. the years 2022 through 2024, for the 2022 through 2024 Business Plans submitted no later than the end of November 2021.

BUS and UUS submit the first unstructured Report starting from March 1, 2021.

This copy is consistent with the original
Legal Director 1
Legal Department signed
Mufli Asmawidjaja

V. CLOSING
This Financial Services Authority Circular shall come into force on the date of establishment.
Established in Jakarta on December 22, 2020
EXECUTIVE HEAD OF BANKING SUPERVISOR
FINANCIAL SERVICES AUTHORITY
REPUBLIC OF INDONESIA, signed
HERU KRISTIYANA

APPENDIX
FINANCIAL SERVICES AUTHORITY CIRCULAR
REPUBLIC OF INDONESIA
NUMBER 27 /SEOJK.03/2020
REGARDING
REPORTING BY ISLAMIC GENERAL BANKS AND ISLAMIC BUSINESS UNITS THROUGH THE FINANCIAL SERVICES AUTHORITY REPORTING SYSTEM

GUIDELINES FOR COMPOSING STRUCTURED REPORTS
FOR ISLAMIC GENERAL BANKS AND ISLAMIC BUSINESS UNITS

TABLE OF CONTENTS
CHAPTER I GENERAL EXPLANATION ....................................................................... 6

GROUP, PERIODICITY, AND TYPE OF STRUCTURED REPORTS...... 6
a. For BUS...................................................................................... 6
b. For UUS...................................................................................... 8
SUBMISSION OF REPORTS .................................................................. 10
SUBMISSION OF INQUIRIES ............................................................ 10
CHAPTER II ISLAMIC GENERAL BANK REPORTS ................................................. 11
FINANCIAL INFORMATION GROUP................................................. 11
a. FINANCING RESTRUCTURING REPORT.............................. 11

Report Format .................................................................. 12
Filling Guidelines ............................................................. 14
b. MONITORING REPORT OF THE LARGEST WRITE-OFF DEBTORS ... 23
Report Format .................................................................. 24
Filling Guidelines ............................................................. 25
c. FOLLOW-UP REPORT ON 15 LARGEST NON-PERFORMING
FINANCING DEBTORS .............................................................. 28
Report Format .................................................................. 29
Filling Guidelines ............................................................. 30
d. FINANCIAL PUBLICATION AND MONTHLY FINANCIAL PERFORMANCE
INFORMATION REPORT ............................................................... 33
e. BUSINESS PLAN REALIZATION REPORT..................................... 34
f. FINANCIAL PUBLICATION AND QUARTERLY FINANCIAL PERFORMANCE
INFORMATION REPORT.......................................................... 35
g. BUSINESS PLAN SUPERVISION REPORT............................... 36
h. BUSINESS PLAN....................................................................... 37

RISK AND CAPITAL INFORMATION GROUP........................ 38
a. MINIMUM CAPITAL REQUIREMENT AND RISK-WEIGHTED ASSET
LIABILITY REPORT...................................... 38
b. INDIVIDUAL FUND PROVISION AND BMPD-BANK REPORT................... 39

Fund Provision Report................................................... 40
a) Report Format........................................................... 40
b) Filling Guidelines...................................................... 41
BMPD Exceedance Report................................................ 51
a) Report Format........................................................... 51
b) Filling Guidelines...................................................... 52
BMPD Violation Report................................................ 56
a) Report Format........................................................... 56
b) Filling Guidelines...................................................... 57
c. ASSET QUALITY AND CONSOLIDATED BANK PROVISION FOR
ASSET IMPAIRMENT (PPA-Bank) REPORT...................................... 61
d. CONSOLIDATED FUND PROVISION AND BMPD-BANK REPORT............ 62
e. ANTI-MONEY LAUNDERING AND COUNTER-TERRORISM FINANCING
REPORT.......................................................... 63
a) PEP Customer and Prime Customer Forms......................... 64
(1) Form Format .......................................................... 64
(2) Filling Guidelines...................................................... 65
b) Products, Activities, and Distribution Network Forms ........... 67
(1) Form Format .......................................................... 67
(2) Filling Guidelines...................................................... 67
c) Customer Composition Based on Risk Forms ............... 70
(1) Form Format .......................................................... 70
(2) Filling Guidelines...................................................... 70

PRODUCT, ACTIVITY, AND ACTIVITY INFORMATION GROUP........ 73
a. PERIODIC REPORT RELATED TO THE IMPLEMENTATION OF ACTIVITIES
AS A CUSTODIAN BANK..................................................... 73

Report Format .................................................................. 74
Filling Guidelines ............................................................. 75
b. PERIODIC REPORT RELATED TO THE IMPLEMENTATION OF ACTIVITIES
AS A MUTUAL FUND SALES AGENT ......................... 80
c. PERIODIC BANCASSURANCE REPORT...................................... 81

BASIC INFORMATION GROUP.............................................. 82
a. OFFICE NETWORK DATA REPORT.......................................... 82

Report Format .................................................................. 83
Filling Guidelines ............................................................. 84
b. INDONESIAN BANKING HUMAN RESOURCES DATA REPORT................ 94
a) Table 1a/1b: Basic HR Data ............................................ 97
(1) Report Format........................................................... 97
(2) Filling Guidelines...................................................... 98
b) Table 2a/2b: Job History Data .................................. 113
(1) Report Format......................................................... 113
(2) Filling Guidelines.................................................... 114
c) Table 3a/3b: Work History Data................................ 125
(1) Report Format......................................................... 125
(2) Filling Guidelines.................................................... 126
d) Table 4a/4b: Formal Education History Data.................. 128
(1) Report Format......................................................... 128
(2) Filling Guidelines.................................................... 129
e) Table 5a/5b: Training/Certification History Data ............... 131
(1) Report Format......................................................... 131
(2) Filling Guidelines.................................................... 132
f) Table 6: Bank HR Management Performance............................ 134
(1) Report Format......................................................... 134
(2) Filling Guidelines.................................................... 136
g) Table 7: Labor Force Needs Prediction............................ 147
Report Format......................................................... 147
Filling Guidelines.................................................... 148
h) Table 8: Bank HR Remuneration Data............................... 151
(1) Report Format......................................................... 151
(2) Filling Guidelines.................................................... 152
i) Table 9: Shareholder Data ........................................ 156
(1) Report Format......................................................... 156
(2) Filling Guidelines.................................................... 157
CHAPTER III ISLAMIC BUSINESS UNIT REPORTS FINANCIAL INFORMATION
GROUP............................................................................................. 165

FINANCING RESTRUCTURING REPORT ................................... 165
MONITORING REPORT OF THE LARGEST WRITE-OFF DEBTORS ........ 166
FOLLOW-UP REPORT ON 15 LARGEST NON-PERFORMING
FINANCING DEBTORS.................................................................... 167
BUSINESS PLAN REALIZATION REPORT .......................................... 168
QUARTERLY FINANCIAL PUBLICATION AND FINANCIAL PERFORMANCE
INFORMATION REPORT............................................................... 169
BUSINESS PLAN SUPERVISION REPORT .................................... 170
BUSINESS PLAN ............................................................................ 171

CHAPTER I
GENERAL EXPLANATION

GROUP, PERIODICITY, AND TYPE OF STRUCTURED REPORTS
The group, type, data position, period, and initial data position of structured Reports for BUS and UUS are as follows:
a. For BUS
No. Information Group Data Position Report Period Initial Data Position
Financial Monthly I Financing Restructuring Report December
Financial Monthly I Monitoring Report of the Largest Write-off Debtors December
Financial Monthly I Follow-up Report on 15 Largest Non-Performing Financing Debtors December
Financial Monthly IV Financial Publication and Monthly Financial Performance Information Report already reported
Financial Quarterly IV Business Plan Realization Report March 2021
(for bank business plan year 2021)
Financial Quarterly V Business Plan Realization Report
(for BUS whose inter-branch system is not online and has more than 100 (one hundred) Branch Offices (KC)) March 2021 (for bank business plan year 2021)
Financial Quarterly V Financial Publication and Quarterly Financial Performance Information Report
(Q1, Q2, and Q3 positions) already reported
Financial Quarterly VI Financial Publication and Quarterly Financial Performance Information Report
(Q4 position) already reported
Financial Semester III Business Plan Supervision Report June 2021
(for bank business plan year 2021)
Financial Annual II Business Plan Year 2022
to 2024
(submitted no later than end of November 2021)
Risk and Capital Monthly I Individual Minimum Capital Requirement and Risk-Weighted Asset Liability Report already reported
Risk and Capital Monthly II Individual Fund Provision and BMPD-Bank Report December
Risk and Capital Quarterly III Consolidated Minimum Capital Requirement and Risk-Weighted Asset Liability Report already reported
Risk and Capital Quarterly V Consolidated Asset Quality and Provision for Asset Impairment (PPA)-Bank Report already reported
Risk and Capital Quarterly V Consolidated Fund Provision and BMPD-Bank Report already reported
Risk and Capital Semester II Anti-Money Laundering and Counter-Terrorism Financing Report December
(for 2 semesters, i.e., semester I 2021 and semester II 2021)
Product, Activity, and Activity Monthly I Periodic Report related to the implementation of activities as a Custodian Bank January 2021
Product, Activity, and Activity Quarterly II Periodic Report related to the implementation of activities as a Mutual Fund Sales Agent March 2021
Product, Activity, and Activity Quarterly II Periodic Bancassurance Report March 2021
Basic Information Monthly I Office Network Data Report January 2021
Basic Information Monthly II Indonesian Banking Human Resources Data Report - Monthly already reported
Basic Information Semester I Indonesian Banking Human Resources Data Report - Semester already reported
b. For UUS
No. Information Group Data Position Report Period Initial Data Position
Financial Monthly I Financing Restructuring Report December
Financial Monthly I Monitoring Report of the Largest Write-off Debtors December
Financial Monthly I Follow-up Report on 15 Largest Non-Performing Financing Debtors December
Financial Quarterly IV Business Plan Realization Report March 2021
(for bank business plan year 2021)
Financial Quarterly V Business Plan Realization Report
(for UUS owned by BUK whose inter-branch system is not online and has more than 100 (one hundred) KC) March 2021 (for bank business plan year 2021)
Financial Quarterly V Financial Publication and Quarterly Financial Performance Information Report
(Q1, Q2, and Q3 positions) already reported
Financial Quarterly VI Financial Publication and Quarterly Financial Performance Information Report
(Q4 position) already reported
Financial Semester III Business Plan Supervision Report June 2021
(for bank business plan year 2021)
Financial Annual II Business Plan Year 2022
to 2024
(submitted no later than end of November 2021)
SUBMISSION OF REPORTS
BUS and UUS prepare Reports in txt and/or pdf file formats and submit Reports that are the result of processes that have been encrypted and compressed to the Financial Services Authority.
SUBMISSION OF INQUIRIES
a. Inquiries related to the Financial Services Authority Reporting System are submitted to the Financial Services Authority helpdesk with telephone number 021-29600000 ext. 7000 or email address helpdesk.pelaporanbus@ojk.go.id. b. Inquiries related to BUS and UUS regulations and products are submitted to the Financial Services Authority c.q. the work unit that oversees the supervision function for BUS and UUS.

CHAPTER II
ISLAMIC GENERAL BANK REPORTS

FINANCIAL INFORMATION GROUP
a. FINANCING RESTRUCTURING REPORT
The Financing Restructuring Report contains all financing and receivables restructuring in Rupiah and foreign currency that have been carried out during the Report month. Financing restructuring is in accordance with Financial Services Authority Regulations regarding the assessment of the asset quality of Islamic General Banks and Islamic Business Units.

Report Format
Financing Report Restructured During the Report Month Name Number CIF NPWP Address Restructuring Method Method Restructuring Frequency Restructuring I II III IV V.1 V.2 Total Balance of Financing Restructured This Month Balance of Financing Restructured Last Month Cumulative Balance of Financing Before Restructuring Type Acad Type Usage Economic Sector Plafond Balance Financing Type Currency Ratio (%) Percentage Margin/ Profit Share/ Remuneration Principal Arrears Margin/Profit Share/Remuneration Arrears Time Period Asset Quality Collateral Start Due Date Date Assessment Value VI VII VIII IX X XI XII XIII XIV XV XVI.1 XVI.2 XVII XVIII.1 XVIII.2 After Restructuring Type Acad Plafond Balance Financing Type Currency Ratio (%) Percentage Margin/ Profit Share/ Remuneration Time Period Asset Quality Collateral Loss Start Restructuring Due Date Date Assessment Value XIX XX XXI XXII XXIII XXIV XXV.1 XXV.2 XXVI XXVII.1 XXVII.2 XXVIII XXIX XXX XXXI
Filling Guidelines
I. Name

Individual Customers
Filled with the full name of the individual customer without abbreviation, with the provisions:
a. Individual customers as stated in the Identity Card (KTP). If the name stated in the KTP contains abbreviated parts, family names or surnames, and/or the word "bin" or "binti", it must be filled in completely. b. Individual customers also include trade, industry, or other businesses whose Taxpayer Identification Number (NPWP) is the same as the individual's NPWP. In the case of trade, industry, or other businesses owned by an individual, fill in the owner's name as stated in the KTP.
Business Entity Customers
a. Filled with the name of the business entity customer as stated in the NPWP document or deed (excluding the type of business entity). If the name stated in the NPWP document or deed contains abbreviated parts, it must be filled in completely. b. Types of business entities such as Limited Company (PT), Limited Partnership (CV), Firm, and Company Limited, are filled in after the business entity name. Example:
Abece Defgeha PT, Satu Dua Tiga PT (Persero).
Group Customers
a. Group customers are customers formed based on common interests and led by a chairman and are not in the form of a business entity that receives one or more fund provision facilities. b. Filled with the name of the group customer with filling provisions in accordance with the filling of individual customers. Example:
Kelompok Tani Nelayan Melati, filled with the name "Kelompok Tani Nelayan Melati".

II. CIF Number

Filled with the debtor ID as reported in the integrated general bank Report.
Debtor ID is unique for each customer, i.e., 1 (one) number for each 1 (one) customer.
If the debtor ID contains characters other than letters and numbers, those characters do not need to be included.
Example of data filling:
No. CIF Number Filling
ABC-12345 ABC12345
987-654321 987654321

III. NPWP

NPWP is the Taxpayer Identification Number obtained by individuals or business entities as proof that the person concerned has registered as a taxpayer at the local Tax Service Office.
If the NPWP contains characters other than numbers, those characters do not need to be included.
Example of data filling:
No. NPWP Filling
12.345.678.9.000.000 123456789000000
98.765.432.1-000.000 987654321000000

IV. Address
Filled with the customer's address as stated in the KTP (for individual customers) or NPWP document (for business entity customers).

V. Restructuring Method

Restructuring Method
a. Filled with 1 (one) or 2 (two) digit numbers according to the restructuring method code. b. Data filling reference:
No. Description Code
Reduction of profit share/margin/financing, receivables, and/or ijarah income
Extension of financing, receivables,
and/or ijarah time period
Reduction of principal arrears for financing,
receivables, and/or ijarah
Reduction of profit share/margin/financing,
receivables, and/or ijarah income arrears
Addition of financing, receivables,
and/or ijarah facilities
Conversion of financing, receivables,
and/or ijarah into temporary equity participation
Others 99
Restructuring Frequency
Filled with the number of financing restructuring frequencies provided by BUS to customers.

VI. Type of Academy

Filled with 3 (three) digit numbers according to the type of academy code before restructuring.
Data filling reference:
No. Type of Academy Code
Mudharabah 020
Mudharabah Muqayyadah 025
Musyarakah 030
Musyarakah Mutanaqisah 035
Ijarah 040
Ijarah Muntahiya Bittamlik 045
Multijasa - Education 061
Multijasa - Worship 062
Multijasa - Health 063
Multijasa - Marriage 064
Multijasa - Others 069
Murabahah Receivables 070
Istishna Receivables 080
Salam Receivables 090
Qardh 100
Other Profit Sharing Financing 119
Others 999

VII. Type of Usage

Filled with 1 (one) digit number according to the financing usage type code.
Data filling reference:
No. Type of Usage Code
Working Capital 1
Investment 2
Consumption 3

VIII. Economic Sector

Filled with the economic sector code referring to the economic sector reference code list in accordance with the provisions

regulations regarding integrated general bank reports.
2. In the event that financing is used to finance more than 1 (one) type of economic activity that cannot be separated, the classification method focuses on the priority economic sector (the sector that receives the largest share of facilities).
IX. Limit

Filled with the effective limit nominal of the financing facility before restructuring.
The entry of the limit amount in rupiah and foreign currency is expressed in millions of rupiah.
The limit for financing facilities is filled as follows:
a. Joint financing or syndication
Filled with the share of the limit for each participating bank. b. Other financing Filled with the limit amount according to the agreement or deed.
X. Financing Balance
Filled with the principal financing balance at the position of the Reporting month before restructuring.
The entry of the debit balance in foreign currency after conversion into millions of rupiah with the exchange rate on the last date at the end of each Reporting month for each account before restructuring. The exchange rate is the average of the buy and sell exchange rates based on the closing exchange rate of Bank Indonesia at the end of the Reporting month.
XI. Currency Type
Filled with a character of 3 (three) digits of the currency type code for the financing facility provided by the BUS before restructuring, referring to the reference code list for currency types according to the provisions of regulations regarding integrated general bank reports.
If the financing facility is provided in foreign currency but in its withdrawal the BUS provides it in rupiah (multi currency), such financing is reported as foreign currency according to the deed.
XII. Ratio (%)
Filled with the percentage of profit that becomes the BUS's share according to the financing deed before restructuring.
Only for types of deeds that apply ratios.
Filled in units of percent with 2 (two) decimal places, using a dot separator (.).
Example of data entry:
No. Ratio Percentage Entry
29,33% 29.33
100% 100.00
XIII. Margin/Profit Sharing/Remuneration Percentage
Filled with the remuneration level or indication of the agreed remuneration level in the form of margin/profit sharing/remuneration from a financing facility before restructuring.
If several levels of remuneration percentage are given in one account, filled with the highest remuneration percentage.
Filled in units of percent with 2 (two) decimal places, using a dot separator (.).
Example of data entry:
No. Margin/Profit Sharing/Remuneration Percentage Entry
12,90% 12.90
100% 100.00
XIV. Principal Arrears
Filled with the nominal amount of principal arrears from financing before restructuring in millions of rupiah.
XV. Margin/Profit Sharing/Remuneration Arrears
Filled with the balance of unpaid margin/profit sharing/remuneration up to the position of the Reporting date before restructuring in millions of rupiah.

XVI. Tenor

Start
a. Date, month, and year of the start of the agreement as stated in the agreement deed before restructuring. b. Filled with 8 (eight) digits with the format yyyymmdd.
c. Example of data entry:
No. Start Date Entry
7 June 2020 20200607
18-12-2009 20091218
25/04/2010 20100425
Maturity
a. Date, month, and year of the end of the agreement before restructuring. b. Filled with 8 (eight) digits with the format yyyymmdd.
c. Example of data entry refers to the guidelines for filling the "Tenor-Start" column.
XVII. Asset Quality
Asset quality according to Financial Services Authority Regulations regarding the assessment of asset quality of Islamic general banks and Islamic business units before restructuring.
Filled with 1 (one) digit number according to the financing quality code.
Data entry reference:
No. Quality Code
Good 1
Special Attention 2
Less Good 3
Doubtful 4
Loss 5
XVIII. Collateral
Valuation Date
a. Date, month, and year of the last collateral valuation before restructuring. b. Filled with 8 (eight) digits with the format yyyymmdd.

d. Example of data entry refers to the guidelines for filling the "Tenor-Start" column.
2. Value
Filled with the appraisal value conducted by the BUS's internal appraiser or independent appraiser on the collateral before restructuring in millions of rupiah.
XIX. Deed Type

Filled with the type of deed after restructuring.
Filling guidelines refer to Roman numeral VI in this Report.
XX. Limit
Filled with the effective limit nominal of the financing facility after restructuring.
Filling guidelines refer to Roman numeral IX in this Report.
XXI. Financing Balance
Filled with the principal financing balance at the position of the Reporting month after restructuring.
Filling guidelines refer to Roman numeral IX in this Report.
XXII. Currency Type
Filled with the currency type of the financing facility after restructuring.
Filling guidelines refer to Roman numeral XI in this Report.
XXIII. Ratio (%)
Filled with the percentage of profit that becomes the BUS's share according to the financing deed after restructuring.
Filling guidelines refer to Roman numeral XII in this Report.
XXIV. Margin/Profit Sharing/Remuneration Percentage
Filled with the remuneration level or indication of the agreed remuneration level in the form of margin/profit sharing/remuneration from a financing facility after restructuring.
Filling guidelines refer to Roman numeral XIII in this Report.
XXV. Tenor
Start
a. Date, month, and year of the start of the agreement as stated in the agreement deed after restructuring. b. Filling guidelines refer to Roman numeral XVI.1 in this Report.
Maturity
a. Date, month, and year of the end of the agreement after restructuring. b. Filling guidelines refer to Roman numeral XVI.1 in this Report.
XXVI. Asset Quality
Asset quality according to Financial Services Authority Regulations regarding the assessment of asset quality of Islamic general banks and Islamic business units before restructuring.
Filling guidelines refer to Roman numeral XVII in this Report.
XXVII. Collateral
Valuation Date
a. Date, month, and year of the last collateral valuation after restructuring. b. Filling guidelines refer to Roman numeral XVIII.1 in this Report.
Value
Filled with the appraisal value conducted by the BUS's internal appraiser or independent appraiser on the collateral after restructuring in millions of rupiah.

XXVIII. Restructuring Loss
Filled with the loss value due to financing restructuring according to Financial Services Authority Regulations regarding the assessment of asset quality of Islamic general banks and Islamic business units in millions of rupiah.
XXIX. Total Financing Balance Restructured This Month
Filled with the sum of debit balances of all financing facilities restructured during the Reporting month in millions of rupiah.
XXX. Financing Balance Restructured Last Month
Filled with the debit balance of all financing facilities restructured in the last month's Report in millions of rupiah.
XXXI. Cumulative Balance of Restructured Financing
Filled with the total debit balance of restructured financing in millions of rupiah.

b. LARGEST WRITE-OFF DEBTOR MONITORING REPORT
The Largest Write-Off Debtor Monitoring Report is a Report containing detailed information on financing facilities or accounts for 10 (ten) debtors written off based on the highest debit balance that occurred during the Reporting month. For BUS that do not have write-off debtors, they must still submit an empty table, i.e., a table containing only the header of the Largest Write-Off Debtor Monitoring Report.

Report Format
Largest Write-Off Debtor Monitoring Report
Debtor ID Debtor Name Identity Number Account Number Type of Use Limit Debit Balance Economic Sector Quality Principal Arrears Margin and Profit Sharing I II III IV V VI VII VIII IX X.1 X.2
Filling Guidelines
This Report data contains at most 10 (ten) debtors. BUS still reports this Report even if the data is less than 10 (ten) debtors. Example 1:
BUS that has 1 (one) debtor/debtor ID with 3 (three) written-off accounts, BUS fills in as follows:
Debtor ID Debtor Name Identity Number Account Number … 170845 Ardy 3175140101200001 21031994 … 170845 Ardy 3175140101200001 03211994 … 170845 Ardy 3175140101200001 19942103 … For the example above, the Report is still counted as 1 (one) debtor/debtor ID. Thus, BUS can report 9 (nine) other largest write-off debtor/debtor IDs. Example 2:
BUS that has 1 (one) debtor/debtor ID with 3 (three) accounts but only 1 (one) account is written off, BUS only fills in 1 (one) written-off account as follows:
Debtor ID Debtor Name Identity Number Account Number … 140220 Salsa 3175140901900001 B30712345 … For the example above, the Report is counted as 1 (one) debtor/debtor ID. Thus, BUS can report 9 (nine) other largest write-off debtor/debtor IDs.
I. Debtor ID
Filled with the debtor ID number as reported in the integrated general bank report. Each debtor ID number must be unique for each debtor, i.e., 1 (one) debtor ID number for each debtor. If the debtor ID contains characters other than letters and numbers, those characters do not need to be included.
II. Debtor Name
Filled with the debtor name as stated in the debtor's identity document.

III. Identity Number
Filled with the ID card number for individual debtors or the Taxpayer Identification Number (NPWP) for corporate debtors as recorded in the BUS's internal system. If the identity number contains characters other than letters and numbers, those characters do not need to be included.
IV. Account Number
Filled with the written-off account number, which is a unique number that serves as the identity number for each written-off financing facility.
V. Type of Use

Filled with 1 (one) digit number according to the financing use type code.
Data entry reference:
No. Type of Use Code
Working Capital 1
Investment 2
Consumption 3
VI. Limit
Filled with the effective limit nominal of the financing facility.
VII. Debit Balance
Filled with the remaining principal of the written-off financing.
VIII. Economic Sector
Filled with the economic sector code referring to the reference code list for economic sectors according to the provisions of regulations regarding integrated general bank reports.
In the event that financing is used to finance more than 1 (one) type of economic activity that cannot be separated, the classification method focuses on the priority economic sector (the sector that receives the largest share of facilities).

IX. Quality

Filled with the financing quality type in the Reporting month according to Financial Services Authority Regulations regarding the assessment of asset quality of Islamic general banks and Islamic business units.
Filled with 1 (one) digit number according to the financing quality code.
Data entry reference:
No. Quality Code
Good 1
Special Attention 2
Less Good 3
Doubtful 4
Loss 5
X. Arrears
Principal
Filled with the principal amount of financing in millions of rupiah that is in arrears at the time of write-off.
Margin and Profit Sharing
Filled with the amount of margin, remuneration, or profit sharing in millions of rupiah that is in arrears at the time of write-off.

c. FOLLOW-UP REPORT ON THE 15 LARGEST NON-PERFORMING FINANCING DEBTORS
The Follow-up Report on the 15 Largest Non-Performing Financing (NPF) Debtors is a Report containing detailed information on financing facilities or accounts for 15 (fifteen) debtors with the largest NPF that occurred during the Reporting month based on the total debit balance per debtor, along with follow-up information already carried out by the BUS regarding said debtors. For BUS that do not have NPF debtors, they must still submit an empty table, i.e., a table containing only the header and the first row of entries filled with the number "0" for columns that are numerical and the word "Nihil" for columns that are data, while columns containing codes can be filled with any code.

Report Format
Follow-up Report on the 15 Largest NPF Debtors Debtor ID Account Number Debtor Name Identity Number Financing Deed Limit Debit Balance Economic Sector Quality Follow-up I II III IV V VI VII VIII IX X
Filling Guidelines
This Report data contains at most 15 (fifteen) debtors. BUS still reports this Report even if the data is less than 15 (fifteen) debtors. Example 1:
BUS that has 1 (one) debtor/debtor ID with 3 (three) NPF accounts, BUS fills in as follows:
Debtor ID Debtor Name Identity Number Account Number … 140288 Putri 3175140101200001 170845 … 140288 Putri 3175140101200001 03211994 … 140288 Putri 3175140101200001 19942103 …. For the example above, the Report is still counted as 1 (one) debtor/debtor ID. Thus, BUS can report 14 (fourteen) other largest NPF debtor/debtor IDs. Example 2:
BUS that has 1 (one) debtor with 3 (three) accounts but only 1 (one) NPF account, BUS only fills in 1 (one) NPF account as follows:
Debtor ID Debtor Name Identity Number Account Number … 010101 Budi 3175340811300001 B30712345 … For the example above, the Report is counted as 1 (one) debtor/debtor ID. Thus, BUS can report 14 (fourteen) other largest NPF debtors.
I. Debtor ID
Filled with the debtor ID number as reported in the integrated general bank report. Each debtor ID number must be unique for each debtor, i.e., 1 (one) debtor ID number for each debtor. If the debtor ID contains characters other than letters and numbers, those characters do not need to be included.
II. Account Number
Filled with the NPF account number, which is a unique number that serves as the identity number for each NPF financing facility.

III. Debtor Name
Filled with the debtor name as stated in the debtor's identity document.
IV. Identity Number
Filled with the ID card number for individual debtors or the Taxpayer Identification Number (NPWP) for corporate debtors as recorded in the BUS's internal system. If the identity number contains characters other than letters and numbers, those characters do not need to be included.
V. Financing Deed

Filled with 2 (two) digit numbers according to the financing deed type code.
Data entry reference:
No. Deed Type Code
Murabahah 01
Istishna 02
Salam 03
Qardh 04
Mudharabah 05
Musyarakah 06
Ijarah 07
Mudharabah Muqayyadah 08
Ijarah Muntahiya Bittamlik 09
Other Shariah Scheme/Deed 99
VI. Limit
Filled with the effective limit nominal of the financing facility.
VII. Debit Balance
Filled with the principal balance of NPF financing.
VIII. Economic Sector
Filled with the economic sector code referring to the reference code list for economic sectors according to the provisions of regulations regarding integrated general bank reports.
In the event that financing is used to finance more than 1 (one) type of economic activity that cannot be separated, the classification method focuses on the priority economic sector

that receives the largest share of facilities).
IX. Quality

Filled with the financing quality type in the Reporting month according to Financial Services Authority Regulations regarding the assessment of asset quality of Islamic general banks and Islamic business units.
Filled with 1 (one) digit number according to the financing quality code.
Data entry reference:
No. Quality Code
Less Good 3
Doubtful 4
Loss 5
X. Follow-up
Filled with the follow-up plan to be carried out by the BUS for each said NPF debtor. The said follow-up plan is written briefly, concisely, and clearly.

d. MONTHLY FINANCIAL PUBLICATION AND FINANCIAL PERFORMANCE INFORMATION REPORT The format and filling guidelines for the Monthly Financial Publication and Financial Performance Information Report are in accordance with the Financial Services Authority Circular Letter regarding the transparency and publication of reports of Islamic general banks and Islamic business units.

e. BUSINESS PLAN REALIZATION REPORT
The format and filling guidelines for the Business Plan Realization Report are in accordance with the Financial Services Authority Circular Letter regarding the business plan of Islamic general banks and Islamic business units.

f. QUARTERLY FINANCIAL PUBLICATION AND FINANCIAL PERFORMANCE INFORMATION REPORT The format and filling guidelines for the Quarterly Financial Publication and Financial Performance Information Report are in accordance with the Financial Services Authority Circular Letter regarding the transparency and publication of reports of Islamic general banks and Islamic business units.

g. BUSINESS PLAN SUPERVISION REPORT
The format and filling guidelines for the Business Plan Supervision Report are in accordance with the Financial Services Authority Circular Letter regarding the business plan of Islamic general banks and Islamic business units.

h. BUSINESS PLAN
The format and filling guidelines for the business plan are in accordance with the Financial Services Authority Circular Letter regarding the business plan of Islamic general banks and Islamic business units.

RISK AND CAPITAL INFORMATION GROUP
a. MINIMUM CAPITAL REQUIREMENT AND RISK-WEIGHTED ASSETS REPORT The format and filling guidelines for the Minimum Capital Requirement (KPMM) and Risk-Weighted Assets (ATMR) Report-Individual Bank and the KPMM and ATMR Report-Consolidated Bank are in accordance with the provisions of Financial Services Authority regulations regarding:

minimum capital requirement for Islamic general banks;
minimum capital requirement according to risk profile for Islamic general banks;
calculation of risk-weighted assets for credit risk using the standard approach for Islamic general banks;
calculation of risk-weighted assets for market risk using the standard method for Islamic general banks; and
calculation of risk-weighted assets for operational risk using the basic indicator approach for Islamic general banks.

b. FUNDING PROVISION AND BMPD-BANK REPORT INDIVIDUALLY BMPD is the maximum limit for credit provision according to regulations regarding the maximum limit for credit provision of Islamic general banks. The BMPD report consists of 3 (three) Reports, namely the Funding Provision Report, the BMPD Exceedance Report, and the BMPD Violation Report.

Funding Provision Report
a) Report Format
Funding Provision Report
Lender Funding Provision at the time of Realization/Reporting Date Exchange Rate Capital Individual/Group Member/Total Group Name Group Name Relationship with Bank Bank Relationship Status Type of Funding Provision Tenor Amount of Funding Provision Start Maturity Rupiah Foreign Currency I II III IV V VI VII.1 VII.2 VIII.1 VIII.2 IX X Collateral Provided Type of Collateral/Guarantee Collateral/Guarantee Value Issuer of Collateral/Guarantee Guarantor Rating Rating Agency Rating Date Manager of Collateral Tenor Start Maturity XI XII XIII XIV XV XVI XVII XVIII.1 XVIII.2 Collateral Realization BMPD Violation/Exceedance Quality Description Disbursement Value Disbursement Date Nominal % XIX.1 XIX.2 XX.1 XX.2 XXI XXII

b) Filling Guidelines
The Funding Provision Report contains the following matters:
(1) All funding provisions to related parties.
(2) All funding provisions to non-related parties that do not commit BMPD violations or exceedances because they have collateral or guarantees that can be deducted in the BMPD calculation. (3) Excluded placements. (4) Borrower groups and group members where one group member commits a violation or exceedance, but the borrower group as a whole does not commit a violation or exceedance.
I. Name

Filled with the name of all related or non-related customers in the form of individuals or borrower groups.
In the event that the customer is "Total Borrower Group" or "Total Related Parties", this column is filled with "Total" and continued on subsequent rows filled with the names of each borrower group member or related party name.
Individual names as stated in the ID card. If the name stated in the ID card contains abbreviated parts, family names or surnames, and/or the word "bin" or "binti", it must be filled in completely.
Business entity names as stated in the NPWP document or deed (excluding the type of business entity). If the name stated in the NPWP or deed document contains abbreviated parts, it must be filled in completely. Types of business entities such as PT, CV, Firma, and Persero are filled behind the business entity name.
Example:
Abece Defgeha PT, Satu Dua Tiga PT (Persero).

II. Individual/Group Member/Total Borrower Group

Filled with 1 (one) digit number according to the customer type code.
Data entry reference:
No. Individual/Group Member/Total Borrower Group Code
Individual 1
Borrower Group Member 2
Total Borrower Group 3
Total Related Parties 4
State-Owned Enterprise (BUMN) 5
In the event that the customer is "Total Borrower Group" (code 3) or "Total Related Parties" (code 4), the BUS elaborates all borrower group members or related parties on subsequent rows according to the filling guidelines for the "Name" column number 2.
In the event that there is 1 (one) borrower group member who is a member of more than 1 (one) borrower group, that borrower group member is reported in the details of each total borrower group.
In the event that there are funding provisions to the central government and Bank Indonesia, this column is filled with "Individual" (code 1).
III. Borrower Group Name
Filled with the borrower group name.
IV. Relationship with Bank
Filled with 1 (one) digit number according to the relationship code.
Data entry reference:
No. Relationship with Bank Code
Related Party 1
Non-Related Party 2
Related Party means related party according to the provisions of regulations regarding the maximum limit for credit provision of Islamic general banks. Non-Related Party means parties that are not included as related parties according to the provisions of regulations regarding the maximum limit for credit provision of Islamic general banks.

invitation regarding the maximum limit for credit provision by general banks.

V. Status of Relationship with Banks

The status explanation regarding the relationship with Islamic Business Units (BUS) is filled in accordance with regulations concerning the maximum limit for credit provision by general banks.
Filled with a 4 (four) digit number according to the code for the status of the relationship.
Data filling reference:

No.	Status of Relationship with Bank	Code
1.	Controlling party and/or family of the bank's controlling party
2.	Legal entity in case the bank acts as the controller
3.	Company where the party referred to in item 1 acts as the controller
4.	Other controller of the bank's subsidiary/child company
5.	Company where the party referred to in item 3 acts as the controller
6.	Bank management and/or family of bank management
7.	Management of the company referred to in items 1 to 5
8.	Company whose management members are members of the Board of Commissioners at the bank
9.	Company whose management members are management at the company referred to in items 1 to 5
10.	Company where bank management acts as the controller
11.	Company where management of the party referred to in items 1 to 5 acts as the controller
12.	Financial dependence	0310
13.	Investment Collective Investment Contract (KIK) where parties referred to in items 1 to 11 hold 10% or more of the shares in that KIK's investment manager
14.	Guarantee	0330
15.	Others	0410

Other Related Parties

No.	Category	Code
1.	Individual Borrower	9900
2.	Borrower Group:
	Controlling Party of Other Borrower	9910
	Joint Ownership	9920
	Financial Dependence	9930
	Guarantee	9940
	Management	9950

VI. Type of Fund Provision

Filled with a 2 (two) digit number according to the code for the type of fund provision.
Data filling reference:

No.	Type of Fund Provision	Code
1.	Placement	10
2.	Securities	20
3.	Claims on Securities Purchased with Agreement to Resell (Reverse Repo)	30
4.	Murabahah Receivables (net)	31
5.	Salam Receivables	32
6.	Istishna Receivables (net)	33
7.	Musyarakah Financing	34
8.	Mudharabah Financing	35
9.	Ijarah	37
10.	Qardh	39
11.	Acceptance Claims	40
12.	Capital Participation	45
13.	Temporary Capital Participation	62
14.	Other types of fund provision	65
15.	Guarantee	70
16.	Letter of Credit (L/C)	80
17.	Standby Letter of Credit (SBLC)
18.	Other types of fund provision in Administrative Account Transactions

In the event a customer obtains fund provision from the BUS in more than 1 (one) type, each type of fund provision is reported row by row.

VII. Time Period

Start
a. Date, month, and year when the fund provision agreement began as stated in the agreement deed. b. Filled with 8 (eight) digits in the yyyymmdd format.
c. Example of data filling:

No.	Time Period-Start	Filling
1.	7 June 2020	20200607
2.	18-12-2009	20091218
3.	25/04/2010	20100425

Maturity
a. Date, month, and year when the fund provision agreement ends. b. Filled with 8 (eight) digits in the yyyymmdd format.
c. Example of data filling refers to the guidelines for filling the "Time Period-Start" column.

VIII. Amount of Fund Provision

Rupiah
a. Filled with the total fund provision received by the customer in millions of Rupiah. b. In the event the customer in the "Individual/Group Member/Total Group" column is "Total Borrower Group" (code 3) or "Total Related Party" (code 4), this column is filled with the sum of all fund provision amounts in millions of Rupiah from all borrower group members or related parties.
Foreign Currency
a. Filled with the total fund provision received by the customer in foreign currency after being converted into millions of Rupiah using the exchange rate at the end of the month of the Report. b. In the event the customer in the "Individual/Group Member/Total Group" column is "Total Borrower Group" (code 3) or "Total Related Party" (code 4), this column is filled with the sum of all fund provision amounts in foreign currency after being converted into millions of Rupiah using the exchange rate at the end of the month of the Report from all borrower group members or related parties.

IX. Exchange Rate
Filled with the Bank Indonesia closing exchange rate at the end of the month of the Report, using the middle rate.

X. Capital

Capital is as per regulations concerning the maximum limit for credit provision by general banks.
Filled with the total capital of the BUS in the month of the Report in millions of Rupiah.

XI. Type of Guarantee/Collateral

Guarantees or collateral that can be counted as a reducing factor in the BMPD calculation according to regulations concerning the maximum limit for credit provision by general banks.
Filled with a 2 (two) digit number according to the code for the type of guarantee or collateral.
Data filling reference:

No.	Type of Guarantee/Collateral	Code
1.	Current Account	10
2.	Savings	15
3.	Time Deposit	20
4.	Security Deposit	37
5.	Gold	40
6.	SBI/SBIS	45
7.	SBN/SBSN	60
8.	SBLC	65
9.	Central Government Guarantee	68
10.	Others	70
11.	None	99

In the event there is 1 (one) type of fund provision using more than 1 (one) type of guarantee or collateral, all types of guarantees or collaterals are listed for that 1 (one) type of fund provision and reported row by row.

XII. Value of Guarantee/Collateral
Filled with the value of the guarantee or collateral that can be calculated as a reducing factor in the BMPD calculation according to regulations concerning the maximum limit for credit provision by general banks in millions of Rupiah.

XIII. Issuer of Guarantee/Collateral
Filled with the code of the party issuing the guarantee or collateral, such as the central government, other banks, or multilateral institutions, referring to the reference code list for counterparty groups according to regulations concerning integrated general bank reports.

XIV. Guarantor Rating

Filled with the rating of the guarantee issuer.
In the event the guarantee or collateral is issued by the central government or Bank Indonesia, this column is filled with "00" (zero zero).

XV. Rating Agency

Name of the rating agency recognized by the Financial Services Authority (OJK) according to the OJK Circular Letter regarding recognized rating agencies and ratings.
Filled with 2 (two) or 3 (three) characters according to the code of the rating agency.
Data filling reference:

No.	Rating Agency	Code
1.	Moody's Investor Service	MIS
2.	Standard and Poor's	SNP
3.	Fitch Rating International	FIN
4.	Pemeringkat Efek Indonesia	PEF
5.	ICRA Indonesia	ICR
6.	Fitch Rating Indonesia	FID
7.	Others	XXX
8.	None	00

XVI. Rating Date

Date, month, and year when the rating was given.
Filled with 8 (eight) digits in the yyyymmdd format.
Example of data filling refers to the guidelines for filling the "Time Period-Start" column.

XVII. Custodian of Guarantee
Filled with the code of the party storing and managing the guarantee, referring to the reference code list for non-bank counterparty groups according to regulations concerning integrated general bank reports or bank codes.

XVIII. Time Period

Start
a. Date, month, and year when the guarantee or collateral was issued. b. Filled with 8 (eight) digits in the yyyymmdd format.
c. Example of data filling refers to the guidelines for filling the "Time Period-Start" column.
Maturity
a. Date, month, and year of the maturity of the guarantee or collateral. b. Filled with 8 (eight) digits in the yyyymmdd format.
c. Example of data filling refers to the guidelines for filling the "Time Period-Start" column.

XIX. Realization of Guarantee

Liquidation Value
Filled with the value of the guarantee or collateral liquidated upon the realization of the guarantee or collateral in millions of Rupiah.
Liquidation Date
a. Date, month, and year when the liquidation of the guarantee or collateral is carried out. b. Filled with 8 (eight) digits in the yyyymmdd format.
c. Example of data filling refers to the guidelines for filling the "Time Period-Start" column.

XX. Violation/Exceedance of BMPD

Nominal
Filled with the nominal value of the BMPD violation or exceedance calculated as follows:
a. Violation or Exceedance of BMPD for Related Parties = (Fund Provision - Guarantee or Collateral) - 10% of Bank Capital b. Other Related Parties

Violation or Exceedance of BMPD for Individuals = (Fund Provision - Guarantee or Collateral) - 20% of Bank Capital
Violation or Exceedance of BMPD for Borrower Groups = (Fund Provision - Guarantee or Collateral) - 25% of Bank Capital
Violation or Exceedance of BMPD for State-Owned Enterprises (BUMN) = (Fund Provision - Guarantee or Collateral) - 30% of Bank Capital

Percentage
a. Filled with the percentage of BMPD violation or exceedance calculated as follows:
( Nominal value of BMPD violation or exceedance / Bank Capital ) x 100% b. Filled in units of percent with 2 (two) decimal places, using a dot (.) as the separator.
c. Example of data filling:

No.	Percentage of BMPD Violation/Exceedance	Filling
1	2.78%	2.78
2	10.3%	10.30

XXI. Quality

Quality of fund provision as per Financial Services Authority Regulation regarding the assessment of asset quality for Islamic general banks and Islamic business units.
Filled with a 1 (one) digit number according to the financing quality code.
Data filling reference:

No.	Quality	Code
1.	Performing	1
2.	Special Attention	2
3.	Non-Performing	3
4.	Doubtful	4
5.	Loss	5

XXII. Notes
Filled with other notes considered necessary.

BMPD Exceedance Report
a) Report Format

BMPD Exceedance Report
(in millions of Rupiah)

Peminjam (Borrower)					Penyediaan Dana (Fund Provision)					Kurs (Exchange Rate)	Modal (Capital)	Jaminan yang Diberikan (Guarantees Provided)								Realisasi Jaminan (Guarantee Realization)	Pelampauan BMPD (BMPD Exceedance)	Kualitas (Quality)	Keterangan (Notes)
Nama (Name)	Individu/Anggota Kelompok/Total Kelompok (Individual/Group Member/Total Group)	Nama Kelompok (Group Name)	Hubungan Keterkaitan dengan Bank (Relationship with Bank)	Status Keterkaitan dengan Bank (Status with Bank)	Jenis Penyediaan Dana (Type of Fund Provision)	Jangka Waktu Awal (Start Period)	Jangka Waktu Jatuh Tempo (Maturity)	Jumlah Penyediaan Dana Rupiah (Amount in Rupiah)	Jumlah Penyediaan Dana Valas (Amount in Foreign Currency)			Bentuk Jaminan/Agunan (Type of Guarantee/Collateral)	Nilai Jaminan/Agunan (Value of Guarantee/Collateral)	Penerbit Jaminan/Agunan (Issuer of Guarantee/Collateral)	Peringkat Penjamin (Guarantor Rating)	Lembaga Pemeringkat (Rating Agency)	Tanggal Pemeringkatan (Rating Date)	Penata Usaha Jaminan (Custodian of Guarantee)	Jangka Waktu Awal (Start Period)	Jangka Waktu Jatuh Tempo (Maturity)	Nilai Pencairan (Liquidation Value)	Tanggal Pencairan (Liquidation Date)	Nominal (Nominal)	%
I	II	III	IV	V	VI	VII.1	VII.2	VIII.1	VIII.2	IX	X	XI	XII	XIII	XIV	XV	XVI	XVII	XVIII.1	XVIII.2	XIX.1	XIX.2	XX.1	XX.2	XXI	XXII

b) Filling Guidelines
In this Report, borrowers or borrower groups that have exceeded the BMPD are reported.

I. Name

Filled with the names of all customers who have exceeded the BMPD.
In the event the customer who has exceeded the BMPD is "Total Borrower Group" or "Total Related Party", this column is filled with "Total" and continued on subsequent rows filled with the names of each borrower group member or related party, even if individual group members or related parties have not exceeded the BMPD.
In the event there are no customers who have exceeded the BMPD, this column is filled with "Nihil" (Nil) and other columns are left blank.
In the event the BUS capital is negative, this column is filled with "Semua Debitur" (All Debtors) and other columns are left blank, except the "Notes" column.
Guidelines for filling individual and business names refer to Roman numeral I items 3 and 4 in the Credit Provision Report.

II. Individual/Group Member/Total Borrower Group

Filling guidelines refer to Roman numeral II in the Credit Provision Report.
In the event a borrower group member exceeds the BMPD but the borrower group as a whole does not exceed, that borrower group member is reported as "Individual" (code 1).

III. Name of Borrower Group
Filled with the name of the borrower group.

IV. Relationship with Bank
Filling guidelines refer to Roman numeral IV in the Credit Provision Report.

V. Status of Relationship with Bank
Filling guidelines refer to Roman numeral V in the Credit Provision Report.

VI. Type of Fund Provision
Filling guidelines refer to Roman numeral VI in the Credit Provision Report.

VII. Time Period

Start
Filling guidelines refer to Roman numeral VII item 1 in the Credit Provision Report.
Maturity
Filling guidelines refer to Roman numeral VII item 2 in the Credit Provision Report.

VIII. Amount of Fund Provision

Rupiah
Filling guidelines refer to Roman numeral VIII item 1 in the Credit Provision Report.
Foreign Currency
Filling guidelines refer to Roman numeral VIII item 2 in the Credit Provision Report.

IX. Exchange Rate
Filling guidelines refer to Roman numeral IX in the Credit Provision Report.

X. Capital
Filling guidelines refer to Roman numeral X in the Credit Provision Report.

XI. Type of Guarantee/Collateral
Filling guidelines refer to Roman numeral XI in the Credit Provision Report.

XII. Value of Guarantee/Collateral
Filling guidelines refer to Roman numeral XII in the Credit Provision Report.

XIII. Issuer of Guarantee/Collateral
Filling guidelines refer to Roman numeral XIII in the Credit Provision Report.

XIV. Guarantor Rating
Filling guidelines refer to Roman numeral XIV in the Credit Provision Report.

XV. Rating Agency
Filling guidelines refer to Roman numeral XV in the Credit Provision Report.

XVI. Rating Date
Filling guidelines refer to Roman numeral XVI in the Credit Provision Report.

XVII. Custodian of Guarantee
Filling guidelines refer to Roman numeral XVII in the Credit Provision Report.

XVIII. Time Period

Start
Filling guidelines refer to Roman numeral XVIII item 1 in the Credit Provision Report.
Maturity
Filling guidelines refer to Roman numeral XVIII item 2 in the Credit Provision Report.

XIX. Realization of Guarantee

Liquidation Value
Filling guidelines refer to Roman numeral XIX item 1 in the Credit Provision Report.
Liquidation Date
Filling guidelines refer to Roman numeral XIX item 2 in the Credit Provision Report.

XX. BMPD Exceedance

Nominal
Filling guidelines refer to Roman numeral XX item 1 in the Credit Provision Report.
Percentage
Filling guidelines refer to Roman numeral XX item 2 in the Credit Provision Report.

XXI. Quality
Filling guidelines refer to Roman numeral XXI in the Credit Provision Report.

XXII. Notes

Filled with other notes considered necessary.
In the event the BUS capital is negative, this column is filled with "Negative Capital".
In the event a borrower group member exceeds the BMPD but the borrower group as a whole does not exceed, this column is filled with the name of the borrower group containing the customer who exceeded the BMPD.

BMPD Violation Report
a) Report Format

BMPD Violation Report

Peminjam (Borrower)					Penyediaan Dana (Fund Provision)					Kurs (Exchange Rate)	Modal (Capital)	Jaminan yang Diberikan (Guarantees Provided)								Pelanggaran BMPD (BMPD Violation)	Kualitas (Quality)	Keterangan (Notes)
Nama (Name)	Individu/Anggota Kelompok/Total Kelompok (Individual/Group Member/Total Group)	Nama Kelompok (Group Name)	Hubungan Keterkaitan dengan Bank (Relationship with Bank)	Status Keterkaitan dengan Bank (Status with Bank)	Jenis Penyediaan Dana (Type of Fund Provision)	Jangka Waktu Awal (Start Period)	Jangka Waktu Jatuh Tempo (Maturity)	Jumlah Penyediaan Dana Rupiah (Amount in Rupiah)	Jumlah Penyediaan Dana Valas (Amount in Foreign Currency)			Bentuk Jaminan/Agunan (Type of Guarantee/Collateral)	Nilai Jaminan/Agunan (Value of Guarantee/Collateral)	Penerbit Jaminan/Agunan (Issuer of Guarantee/Collateral)	Peringkat Penjamin (Guarantor Rating)	Lembaga Pemeringkat (Rating Agency)	Tanggal Pemeringkatan (Rating Date)	Penata Usaha Jaminan (Custodian of Guarantee)	Jangka Waktu Awal (Start Period)	Jangka Waktu Jatuh Tempo (Maturity)	Nominal (Nominal)	%
I	II	III	IV	V	VI	VII.1	VII.2	VIII.1	VIII.2	IX	X	XI	XII	XIII	XIV	XV	XVI	XVII	XVIII.1	XVIII.2	XIX.1	XIX.2	XX	XXI	XXII

b) Filling Guidelines
In this Report, borrowers or borrower groups that have violated the BMPD are reported.

I. Name

Filled with the names of all customers who have violated the BMPD.
In the event the customer who has violated the BMPD is "Total Borrower Group" or "Total Related Party", this column is filled with "Total" and continued on subsequent rows filled with the names of each borrower group member or related party, even if individual group members or related parties have not violated the BMPD.
In the event there are no customers who have violated the BMPD, this column is filled with "Nihil" (Nil) and other columns are left blank.
In the event the BUS capital is negative, this column is filled with "Semua Debitur" (All Debtors) and other columns are left blank, except the "Notes" column.
Guidelines for filling individual and business names refer to Roman numeral I items 3 and 4 in the Credit Provision Report.

II. Individual/Group Member/Total Borrower Group

Filling guidelines refer to Roman numeral II in the Credit Provision Report.
In the event a borrower group member violates the BMPD but the borrower group as a whole does not violate, that borrower group member is reported as "Individual" (code 1).

III. Name of Borrower Group
Filled with the name of the borrower group.

IV. Relationship with Bank
Filling guidelines refer to Roman numeral IV in the Credit Provision Report.

V. Status of Relationship with Bank
Filling guidelines refer to Roman numeral V in the Credit Provision Report.

VI. Type of Fund Provision
Filling guidelines refer to Roman numeral VI in the Credit Provision Report.

VII. Time Period

Start
Filling guidelines refer to Roman numeral VII item 1 in the Credit Provision Report.
Maturity
Filling guidelines refer to Roman numeral VII item 2 in the Credit Provision Report.

VIII. Amount of Fund Provision

Rupiah
Filling guidelines refer to Roman numeral VIII item 1 in the Credit Provision Report.
Foreign Currency
Filling guidelines refer to Roman numeral VIII item 2 in the Credit Provision Report.