Circular Letter of the Financial Services Authority Number 30/SEOJK.03/2019 Concerning Annual Reports and Published Financial Reports of Sharia Rural Financing Banks

To:
The Board of Directors of Sharia Rural Financing Banks

COPY

CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY NUMBER 30/SEOJK.03/2019

CONCERNING
ANNUAL REPORTS AND PUBLISHED FINANCIAL REPORTS OF SHARIA RURAL FINANCING BANKS

In light of the establishment of the Financial Services Authority Regulation Number 35/POJK.03/2019 concerning Transparency of the Financial Condition of Sharia Rural Financing Banks (State Gazette of the Republic of Indonesia Year 2019 Number 241 Addition to the State Gazette of the Republic of Indonesia Number 6436), hereinafter abbreviated as POJK TKK BPRS, it is necessary to regulate the implementation of Annual Reports and Published Financial Reports of Sharia Rural Financing Banks in a Circular Letter of the Financial Services Authority as follows:

I. GENERAL PROVISIONS

In the context of monitoring the business condition of Sharia Rural Financing Banks (BPRS) by the public, pursuant to Article 2 of POJK TKK BPRS, BPRS are required to prepare and present financial reports in the form and scope as determined in POJK TKK BPRS.
The financial reports determined in POJK TKK BPRS as referred to in item 1 are the Annual Report and the Published Financial Report.
The Annual Report is prepared to provide a complete picture of BPRS performance over a period of 1 (one) year, containing the Annual Financial Report and other information.
The Published Financial Report is prepared to provide information regarding financial reports, other information, the composition of the Board of Directors members, Board of Commissioners members, and Sharia Supervisory Board (DPS) members, shareholder composition including ultimate shareholders, profit-sharing distribution tables, reports on the sources and disbursement of zakat and waqf funds, and reports on the sources and use of charitable funds to various parties interested in the development of BPRS business.
In accordance with POJK TKK BPRS, so that financial reports can provide complete, accurate, current, complete, and comparable information, the presentation of these reports is based on the financial accounting standards for BPRS and BPRS accounting guidelines.
The Annual Financial Report for BPRS with total assets of at least IDR 10,000,000,000.00 (ten billion rupiah) must be audited by a public accountant registered with the Financial Services Authority.
The Annual Financial Report for BPRS with total assets less than IDR 10,000,000,000.00 (ten billion rupiah) must be accounted for by the Board of Directors to the General Meeting of Shareholders.
Figures in the Annual Report and Published Financial Report are presented in rupiah currency and in thousands of rupiah.

II. ANNUAL REPORT

The Annual Report must contain at least:

a. Annual Financial Report prepared for 1 (one) Fiscal Year and presented with a comparison to the previous 1 (one) Fiscal Year, consisting of:

financial position report;
income statement for the relevant Fiscal Year;
statement of changes in equity;
cash flow statement;
notes to the financial statements, including information regarding commitments and contingencies;
report on the sources and disbursement of zakat and waqf funds; and
report on the sources and use of charitable funds.

b. Other information consisting of:

General Information consisting of:
a) management, including members of the Board of Directors, members of the Board of Commissioners, members of the DPS, and executive officials, with information covering positions and summaries of biographies, supplemented by the number and date of deeds, approvals, permissions, and/or recordings from the competent authority; b) ownership, in the form of shareholder names including ultimate shareholders and the nominal value and percentage of share ownership, supplemented by the number and date of deeds, approvals, permissions, and/or recordings from the competent authority; c) development of BPRS business and development of the BPRS business group, containing at least:
(1) brief history of BPRS establishment including at least:
i. number and date of the last establishment deed and amendment of the articles of association, approval, permission, and/or recording from the competent authority;
ii. date of commencement of operations;
iii. business field according to the articles of association; and
iv. domicile and main location of business activities;
(2) summary of important financial data, at least including operating income and expenses, non-operating income and expenses, profit before Income Tax (PPh), estimated PPh, and net profit; (3) financial ratios, presented at least including Minimum Capital Requirement (KPMM), Productive Asset Quality (KAP), Net Non-Performing Financing (NPF), Provision for Productive Asset Write-downs (PPAP), Return on Asset (ROA), Operating Expenses to Operating Income (BOPO), Financing to Deposit Ratio (FDR), and cash ratio; (4) explanation regarding Net NPF including the main causes of Net NPF; and (5) business developments that have a significant impact on BPRS during the reporting period such as addition or reduction of business activities and/or office network. d) strategy and management policies used in managing and developing BPRS business, including information regarding risk management; e) management report presenting information regarding BPRS management in the context of implementing good corporate governance, at least including:
(1) organizational structure;
(2) business field according to the articles of association and main activities during the reporting period; (3) information technology, including operational systems, security systems, and/or information technology service providers; (4) types of products and services offered; (5) realization of profit sharing or returns; (6) market development and targets; (7) number, type, and location of offices; (8) BPRS cooperation with banks or other institutions in the context of business development; (9) ownership by members of the Board of Directors, members of the Board of Commissioners, members of the DPS, and shareholders in the BPRS business group, and changes from the previous year, if any; (10) interconnections between shareholders, between members of the Board of Directors or members of the Board of Commissioners, members of the DPS, between members of the Board of Directors and members of the Board of Commissioners, and/or between shareholders and members of the Board of Directors and/or members of the Board of Commissioners; (11) human resources (HR), including number, education level, and HR development activities during the relevant period; (12) policies on salaries, allowances, and facilities for members of the Board of Directors, members of the Board of Commissioners, and members of the DPS including bonuses, profit-sharing, and other facilities; and (13) other important changes occurring in BPRS and/or the BPRS business group that affect BPRS operations in the relevant year.
Opinion from the public accountant in the event that the Annual Financial Report is audited by a public accountant.
All aspects of transparency and information required for the Published Financial Report in accordance with POJK TKK BPRS.
All aspects of disclosure as required in the financial accounting standards for BPRS and BPRS accounting guidelines, including:
a) summary of accounting policies covering:
(1) statement that BPRS uses financial accounting standards for BPRS; (2) basis of measurement and preparation of financial statements; and (3) BPRS accounting policies which among others include policies on basic measurement concepts, financing provided, financing loss provisions, foreclosed collateral, cash and cash equivalents, fixed assets and inventory and depreciation, recognition of margin/profit-sharing/ujrah/bonus income, recognition of profit-sharing/bonus expenses, income tax, and labor compensation. b) Explanation of financial statement items prepared by considering the presentation order of the financial position report, income statement, cash flow statement, statement of changes in equity, report on sources and disbursement of zakat and waqf funds, report on sources and use of charitable funds, and additional information in accordance with disclosure requirements for each item in the relevant section, plus disclosure regarding:
(1) related party transactions including:
i. details of the amount of each asset, liability, income, and expense item to parties with related party relationships along with their percentage of total assets, liabilities, income, and expenses;
ii. explanation of transactions not related to main business activities and the amount of debt or receivables related to transactions with parties having related party relationships;
iii. nature of the relationship, type, and elements of transactions with parties having related party relationships including a statement on whether BPRS applies the same requirement policies for other parties not having related party relationships with BPRS; and
iv. reasons and basis for the formation of provision for doubtful accounts related to parties having related party relationships;
(2) accounting changes and error corrections including:
i. changes in accounting estimates including:
(a) nature and reasons for changes in accounting estimates; (b) amount of changes in estimates affecting the current period; and/or (c) impact of estimates on future periods;
ii. changes in accounting policies at least including:
(a) nature, reasons, and objectives of the change in accounting policy; (b) impact of the change in accounting policy on the current period and previous periods that need to be presented comparatively; and (c) statement that comparative information has been restated or statement that comparative information is not presented because it is considered impractical; and
iii. errors including:
(a) nature of the error;
(b) amount of correction value for the current period and previous periods; (c) amount of correction value related to periods prior to the period covered in comparative information; and (d) statement that comparative information has been restated or statement that comparative information is not presented because it is considered impractical; c) commitments and contingencies including:
(1) disclosure of commitments consisting of:
i. disclosure of contracts or agreements that create commitments for the use of funds in the future, such as financing agreements. Matters to be disclosed among others include commitments to related parties, validity period of the commitment, total value and realized portion, and sanctions; and
ii. description of the nature, type, amount, and requirements of commitments; and
(2) disclosure of contingencies consisting of:
i. disclosure of legal cases or disputes that have the potential to cause fund outflows in the future. Matters to be disclosed among others include related parties, claim value (case or dispute), background of the case, principal and status of the case, court decisions, and probability of risk from the disclosed contingent events based on risk management principles;
ii. brief description of binding regulatory provisions and their impact, such as labor issues; and
iii. description of possible additional tax liabilities including type of tax assessment or bill, type of tax, tax year, principal amount, fines, and BPRS's stance towards the tax assessment or bill, such as filing objections, appeals, and others;
d) explanation and estimated impact of the latest developments in financial accounting standards for BPRS and new regulatory provisions that will be implemented and affect BPRS activities, if any; e) reclassification consisting of nature, amount, and reasons for reclassification for each item in the Fiscal Year prior to the last Fiscal Year in order to present comparative financial statements; f) other important information including nature, type, amount, and impact of certain events or conditions affecting BPRS performance; g) duties and authority of the DPS in supervising Sharia principles over BPRS operations; and h) subsequent events including the sequence of events and monetary amounts affecting financial statement accounts.
Management Letter or Audit Comment Letter regarding the audit of the Annual Financial Report for BPRS audited by a public accountant.

Disclosures as referred to in item 1.a, item 1.b.1), and item 1.b.4) shall refer to the financial accounting standards for BPRS.

III. PUBLISHED FINANCIAL REPORT

The Published Financial Report is announced for financial positions at the end of March, June, September, and December months and is prepared with reference to the Appendix which is an integral part of this Circular Letter of the Financial Services Authority.
The Published Financial Report is a consolidated report between the BPRS headquarters and all BPRS branches.
The Published Financial Report must be prepared and presented in comparative form. The comparative position must be presented in the same format as the announced Published Financial Report position.
Specifically for new accounting treatments applicable in the report position, the presentation of the comparative position refers to the financial accounting standards for BPRS regarding accounting policies, changes in accounting estimates, and errors.
To fulfill transparency aspects, the Published Financial Report contains disclosures in accordance with the financial accounting standards for BPRS and BPRS accounting guidelines. These disclosures consist of at least:
a. Financial statements including financial position report, income statement, and commitment and contingency report; b. Other information at least consisting of:

productive asset quality for:
a) placements in other Sharia banks; b) financing provided; and c) productive assets to related parties;
financial ratios, consisting of:
a) KPMM; b) KAP; c) PPAP; d) Net NPF; e) ROA; f) BOPO; g) FDR; and h) cash ratio; c) composition of Board of Directors members, Board of Commissioners members, and DPS members, and shareholder composition including ultimate shareholders; d) profit-sharing distribution table; e) report on sources and disbursement of zakat and waqf funds, specifically for Published Financial Report positions at the end of June and December months; f) report on sources and use of charitable funds, specifically for Published Financial Report positions at the end of June and December months; and g) the public accounting firm that audited and the name of the public accountant responsible for the BPRS audit (partner in charge), for BPRS audited by a public accountant.

The Published Financial Report is sourced from data and information in the BPRS monthly reports.
The format of the Published Financial Report is the minimum standard that must be met. If there are items with material amounts not included in the format, BPRS may present these items separately, but if the items are not material, they may be combined with similar items.
BPRS submits data and information in the Published Financial Report online as part of the BPRS monthly report in accordance with the Financial Services Authority Regulation regarding reporting by rural credit banks and Sharia rural financing banks through the Financial Services Authority reporting system.

IV. PROCEDURE FOR IMPOSITION OF ADMINISTRATIVE SANCTIONS IN THE FORM OF FINES

Example calculation for the imposition of administrative sanctions in the form of late report fines is as follows:

a. Annual Report

BPRS that are late in submitting the Annual Report to the Financial Services Authority are subject to administrative sanctions in the form of a fine of IDR 50,000.00 (fifty thousand rupiah) per day of delay.
Example:
BPRS with total assets of at least IDR 10,000,000,000.00 (ten billion rupiah) submitting the Annual Report for the position at the end of December 2019 no later than April 30, 2020. If the BPRS submits the Annual Report on May 11, 2020, the BPRS is subject to administrative sanctions in the form of a delay fine for 11 (eleven) days amounting to IDR 550,000.00 (five hundred fifty thousand rupiah).
BPRS that have not submitted the report after 1 (one) month from the final deadline for submission to the Financial Services Authority are subject to administrative sanctions in the form of a fine of IDR 3,000,000.00 (three million rupiah).
Example:
BPRS submitting the Annual Report for the position at the end of December 2019 no later than April 30, 2020. If the BPRS submits the Annual Report on:
a) June 1, 2020, the BPRS is not subject to administrative sanctions in the form of a fine of IDR 3,000,000.00 (three million rupiah) because May 31, 2020 is a holiday, but the BPRS is still subject to administrative sanctions in the form of a delay fine for 31 (thirty-one) days amounting to IDR 1,550,000.00 (one million five hundred fifty thousand rupiah); b) June 2, 2020, the BPRS is subject to administrative sanctions in the form of a fine of IDR 3,000,000.00 (three million rupiah).
BPRS that have submitted the Annual Report, but the preparation and presentation do not comply with POJK TKK BPRS, are subject to administrative sanctions in the form of a fine of IDR 5,000,000.00 (five million rupiah) and:
a) downgrade of the BPRS health level in accordance with the Financial Services Authority Regulation regarding the health level assessment system for Sharia rural financing banks; and/or b) prohibition as a main party of a financial services institution in accordance with the Financial Services Authority Regulation regarding re-evaluation of main parties of financial services institutions, after being given warning letters by the Financial Services Authority 2 (two) times with a grace period of 10 (ten) working days for each warning letter, if the BPRS does not correct and does not submit the said report. Example:
a) BPRS submits the Annual Report on April 30, 2020, but the said report does not present a comparison of the Annual Financial Report with the previous year. If after the Financial Services Authority issues warning letters 2 (two) times with a grace period of 10 (ten) working days for each warning letter, but is not followed up with correction and submission of the said Annual Report, the BPRS is subject to administrative sanctions in the form of a fine of IDR 5,000,000.00 (five million rupiah) and:
(1) downgrade of the BPRS health level in accordance with the Financial Services Authority Regulation regarding the health level assessment system for Sharia rural financing banks; and/or (2) prohibition as a main party of a financial services institution in accordance with the Financial Services Authority Regulation regarding re-evaluation of main parties of financial services institutions. b) BPRS submits the Annual Report on April 30, 2020, but the said report does not comply with the financial accounting standards for BPRS. If after the Financial Services Authority issues warning letters 2 (two) times with a grace period of 10 (ten) working days for each warning letter, but is not followed up with correction and submission of the said Annual Report, the BPRS is subject to administrative sanctions in the form of a fine of IDR 5,000,000.00 (five million rupiah) and:
(1) downgrade of the BPRS health level in accordance with the Financial Services Authority Regulation regarding the health level assessment system for Sharia rural financing banks; and/or (2) prohibition as a main party of a financial services institution in accordance with the Financial Services Authority Regulation regarding re-evaluation of main parties of financial services institutions.

b. Published Financial Report

BPRS that are late in announcing the Published Financial Report in local daily newspapers, websites, or posting at the BPRS office in a place easily readable by the public are subject to administrative sanctions in the form of a fine of IDR 50,000.00 (fifty thousand rupiah) per day of delay.
Example:
For the June 2020 position, BPRS announces the Published Financial Report no later than July 31, 2020. If the BPRS announces the Published Financial Report on August 7, 2020, the BPRS is subject to administrative sanctions in the form of a delay fine for 7 (seven) days amounting to IDR 350,000.00 (three hundred fifty thousand rupiah).
BPRS that have not announced the Published Financial Report in local daily newspapers, websites, or posting at the BPRS office in a place easily readable by the public after 1 (one) month from the final deadline for report announcement are subject to administrative sanctions in the form of a fine of IDR 3,000,000.00 (three million rupiah).
Example:
a) For the position at the end of September 2020, BPRS announces the Published Financial Report no later than October 31, 2020. If the BPRS announces the Published Financial Report after November 30, 2020, the BPRS is subject to administrative sanctions in the form of a fine of IDR 3,000,000.00 (three million rupiah). b) For the position at the end of December 2019, BPRS announces the Published Financial Report in local daily newspapers, websites, or posting at the BPRS office in a place easily readable by the public no later than April 30, 2020. If the BPRS announces the Published Financial Report after May 31, 2020, the BPRS is subject to administrative sanctions in the form of a fine of IDR 3,000,000.00 (three million rupiah).
BPRS that are late in submitting proof of announcement of the Published Financial Report are subject to administrative sanctions in the form of a fine of IDR 50,000.00 (fifty thousand rupiah) per day of delay.
Example:
a) For the position at the end of September 2020, BPRS submits proof of announcement of the Published Financial Report no later than November 14, 2020. If the BPRS submits proof of announcement of the Published Financial Report on November 21, 2020, the BPRS is subject to administrative sanctions in the form of a delay fine for 7 (seven) days amounting to IDR 350,000.00 (three hundred fifty thousand rupiah). b) For the position at the end of December 2020, BPRS submits proof of announcement of the Published Financial Report no later than May 14, 2021. If the BPRS submits proof of announcement of the Published Financial Report on May 24, 2021, the BPRS is subject to administrative sanctions in the form of a delay fine for 10 (ten) days amounting to IDR 500,000.00 (five hundred thousand rupiah).
BPRS that have not submitted proof of announcement of the Published Financial Report after 1 (one) month from the final deadline for report announcement or final deadline for submission are subject to administrative sanctions in the form of a fine of IDR 3,000,000.00 (three million rupiah).
Example:
a) For the position at the end of September 2020, BPRS submits proof of announcement of the Published Financial Report no later than November 14, 2020. If the BPRS submits proof of announcement of the Published Financial Report after December 14, 2020, the BPRS is subject to administrative sanctions in the form of a fine for not submitting proof of announcement of the Published Financial Report amounting to IDR 3,000,000.00 (three million rupiah). b) For the position at the end of December 2020, BPRS submits proof of announcement of the Published Financial Report no later than May 14, 2021. If the BPRS submits proof of announcement of the Published Financial Report after June 14, 2021, the BPRS is subject to administrative sanctions in the form of a fine of IDR 3,000,000.00 (three million rupiah).

V. ADDRESS FOR SUBMISSION OF REPORTS

Annual Reports and proof of announcement of Published Financial Reports are submitted to the Financial Services Authority u.p. Regional Office or Financial Services Authority Office overseeing the region of the BPRS headquarters.

This copy is consistent with the original
Legal Director 1
Legal Department signed
Yuliana
VI. PROCEDURES FOR PAYMENT OF ADMINISTRATIVE SANCTIONS IN THE FORM OF FINES
Payment of administrative sanctions in the form of fines in accordance with POJK TKK BPRS refers to the Regulation of the Financial Services Authority regarding the procedures for collecting administrative sanctions in the form of fines in the financial services sector.

VII. CLOSING

The provisions in this Circular Letter of the Financial Services Authority shall take effect on January 1, 2020.
At the time this Circular Letter of the Financial Services Authority takes effect, the Circular Letter of Bank Indonesia Number 7/52/DPbS dated November 22, 2005 regarding the Annual Report and Financial Report Publication of Sharia People's Credit Banks is revoked and declared invalid.

Established in Jakarta on December 26, 2019
EXECUTIVE HEAD OF BANKING SUPERVISOR
FINANCIAL SERVICES AUTHORITY
REPUBLIC OF INDONESIA, signed
HERU KRISTIYANA

APPENDIX
CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY NUMBER 30 /SEOJK.03/2019 REGARDING ANNUAL REPORT AND FINANCIAL REPORT PUBLICATION OF SHARIA PEOPLE'S FINANCING BANKS

CHAPTER I
GENERAL EXPLANATION
PURPOSE OF PREPARING PUBLISHED FINANCIAL REPORTS The preparation of Published Financial Reports aims to increase the transparency of the financial condition and performance of BPRS through the submission of information regarding financial reports, other information, composition of the Board of Directors, Board of Commissioners, DPS members, shareholder composition including ultimate shareholders, profit-sharing distribution table, reports on sources and disbursement of zakat and waqf funds, and reports on sources and use of charity funds to various parties interested in the development of BPRS business.

CHAPTER II
GUIDELINES FOR PREPARING PUBLISHED FINANCIAL REPORTS A. Balance Sheet Report

Format of the Balance Sheet Report
Balance Sheet Report
Sharia People's Financing Bank ….....
Date …
(In thousands of rupiah)
NO. ASSETS
Position
Report Date
Same Position
Previous Year
Cash in Rupiah
Cash in Foreign Currency
Deposits at Bank Indonesia
Deposits at Other Banks
Receivables
a. Murabahah Receivables b. Istishna Receivables
c. Multi-service Receivables
d. Qardh Receivables e. Lease Receivables
Profit-Sharing Financing
a. Mudharabah b. Musyarakah
c. Others
Lease Financing
Provision for Write-off of Productive Assets
a. General b. Specific
Salam
Istishna Assets in Progress
Istishna Termin -/-
Inventory
Foreclosed Collateral
Fixed Assets and Inventories
Accumulated Depreciation and
Impairment Reserve -/-
Intangible Assets
Accumulated Amortization and
Impairment Reserve -/-
Other Assets
TOTAL ASSETS

(In thousands of rupiah)
NO. LIABILITIES AND EQUITY
Position
Report Date
Same Position
Previous Year

Current Liabilities
Wadiah Savings
Non-Profit Sharing Investment Funds
a. Savings b. Deposits
Liabilities to Bank Indonesia
Liabilities to Other Banks
Received Financing
Other Liabilities
Profit-Sharing Investment Funds
Paid-in Capital
Additional Paid-in Capital
Revaluation Surplus of Fixed Assets
Retained Earnings
a. General Reserve b. Specific Reserve
c. Undetermined Purpose
TOTAL LIABILITIES AND EQUITY
Explanation of Balance Sheet Report Items
a. Assets

Cash in Rupiah
The item presented here is code 101 (Cash in Rupiah) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report.
Cash in Foreign Currency
The item presented here is code 102 (Cash in Foreign Currency) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report.
Deposits at Bank Indonesia
The item presented here is code 110 (Deposits at Bank Indonesia) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report.
Deposits at Other Banks
The item presented here is code 120 (Deposits at Other Banks) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report.
Receivables
a) Murabahah Receivables
The item presented here is code 131 (Murabahah Receivables) minus code 132 (Deferred Murabahah Margin Income) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report. b) Istishna Receivables The item presented here is code 141 (Istishna Receivables) minus code 142 (Deferred Istishna Margin Income) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report. c) Multi-service Receivables The item presented here is code 143 (Multi-service Receivables) minus code 144 (Deferred Multi-service Margin Income) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report. d) Qardh Receivables The item presented here is code 150 (Qardh Receivables) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report. e) Lease Receivables The item presented here is code 160 (Lease Receivables) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report.
Profit-Sharing Financing
a) Mudharabah
The item presented here is code 171 (Mudharabah) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report. b) Musyarakah The item presented here is code 172 (Musyarakah) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report. c) Others The item presented here is code 173 (Others) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report.
Lease Financing
The item presented here is code 181 (Ijarah Assets) minus code 182 (Accumulated Depreciation/Amortization) and code 183 (Impairment Loss Reserve) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report.
Provision for Write-off of Productive Assets
a) General
The item presented here is code 191 (General) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report. b) Specific The item presented here is code 192 (Specific) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report.
Salam
The item presented here is code 200 (Salam) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report.
Istishna Assets in Progress and Istishna Termin
a) Istishna Assets in Progress
The item presented here is code 211 (Istishna Assets in Progress) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report. b) Istishna Termin The item presented here is code 212 (Istishna Termin) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report.
Inventory
The item presented here is code 220 (Inventory) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report.
Foreclosed Collateral
The item presented here is code 230 (Foreclosed Collateral) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report.
Fixed Assets and Inventories and Accumulated Depreciation and Impairment Reserve
a) Fixed Assets and Inventories
The item presented here is code 241 (Fixed Assets and Inventories) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report. b) Accumulated Depreciation and Impairment Reserve The item presented here is code 242 (Accumulated Depreciation and Impairment Reserve) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report.
Intangible Assets and Accumulated Amortization and Impairment Reserve
a) Intangible Assets
The item presented here is code 251 (Intangible Assets) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report. b) Accumulated Amortization and Impairment Reserve The item presented here is code 252 (Accumulated Amortization and Impairment Reserve) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report.
Other Assets
The item presented here is code 270 (Other Assets) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report. b. Liabilities and Equity
Current Liabilities
The item presented here is code 310 (Current Liabilities) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report.
Wadiah Savings
The item presented here is code 320 (Wadiah Savings) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report.
Non-Profit Sharing Investment Funds
a) Savings
The item presented here is code 331 (Savings) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report. b) Deposits The item presented here is code 332 (Deposits) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report.
Liabilities to Bank Indonesia
The item presented here is code 340 (Liabilities to Bank Indonesia) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report.
Liabilities to Other Banks
The item presented here is code 350 (Liabilities to Other Banks) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report.
Received Financing
The item presented here is code 360 (Received Financing) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report.
Other Liabilities
The item presented here is code 380 (Other Liabilities) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report.
Profit-Sharing Investment Funds
The item presented here is the sum of code 391 (Savings), code 392 (Deposits), code 393 (Liabilities to Other Banks), and code 394 (Received Financing) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report.
Paid-in Capital
The item presented here is code 411 (Authorized Capital) minus code 412 (Unpaid Capital) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report.
Additional Paid-in Capital
The item presented here is the sum of code 421 (Agio), code 423 (Donation Capital), code 424 (Capital Payment Funds), and code 431 (Addition Factors) minus the sum of code 422 (Disagio) and code 432 (Reduction Factors) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report.
Revaluation Surplus of Fixed Assets
The item presented here is code 440 (Revaluation Surplus of Fixed Assets) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report.
Retained Earnings
a) General Reserve
The item presented here is code 451 (General) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report. b) Specific Reserve The item presented here is code 452 (Specific) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report.

c) Undetermined Purpose
The item presented here is the sum of code 471 (Profit) and code 481 (Profit) minus the sum of code 472 (Loss) and code 482 (Loss) on Form 02.00 – 1 Balance Sheet Report - Combined in the Monthly BPRS Report. B. Income Statement

Format of the Income Statement
Income Statement
Sharia People's Financing Bank ….....
Period …..
(In thousands of rupiah)
NO. ITEMS
Position
Report Date
Same Position
Previous Year
I. Income from Fund Disbursement
From Bank Indonesia
From Deposits at Other Sharia Banks
Financing Provided
a. Receivable Income
i. Murabahah Receivables
ii. Istishna Receivables
iii. Multi-service Receivables
b. Profit-Sharing Income
i. Mudharabah
ii. Musyarakah
c. Lease Income
d. Other Income
Correction of Margin/Profit-Sharing/Lease Income -/-
II. Profit-Sharing for Investment Fund Owners -/-
Non-Profit Sharing
Profit-Sharing
III. Income After Profit-Sharing Distribution
(I – II)
IV. Other Operational Income
V. Operational Expenses
Wadiah Deposit Bonus Expenses
Insurance and Guarantee Premium Expenses
Provision for Write-off of Assets Expenses
Marketing Expenses
Research and Development Expenses
Administrative and General Expenses

NO. ITEMS
Position
Report Date
Same Position
Previous Year
VI. Non-Operational Income and Expenses

Non-Operational Income
Non-Operational Expenses
a. Loss from Sale of Fixed Assets and Inventories b. Others
VII. Current Year Profit/Loss
VIII. Estimated Income Tax
IX. Deferred Tax
X. Zakat
XI. Net Profit/Loss
Explanation of Income Statement
a. Income from Fund Disbursement

From Bank Indonesia
The item presented here is code 10100 (From Bank Indonesia) on Form 03.00 – 1 Income Statement – Combined in the Monthly BPRS Report.
From Deposits at Other Sharia Banks
The item presented here is the sum of code 11110 (Current Account), code 11120 (Savings), code 11210 (Current Account), code 11220 (Savings), code 11230 (Deposits), and code 11300 (Others) on Form 03.00 – 1 Income Statement – Combined in the Monthly BPRS Report.
Financing Provided
a) Receivable Income
i. Murabahah Receivables
The item presented here is the sum of code 12111 (Murabahah) and code 12211 (Murabahah) on Form 03.00 – 1 Income Statement – Combined in the Monthly BPRS Report.
ii. Istishna Receivables
The item presented here is the sum of code 12112 (Istishna) and code 12212 (Istishna) on Form 03.00 – 1 Income Statement – Combined in the Monthly BPRS Report.

iii. Multi-service Receivables
The item presented here is the sum of code 12113 (Multi-service) and code 12213 (Multi-service) on Form 03.00 – 1 Income Statement – Combined in the Monthly BPRS Report. b) Profit-Sharing Income
i. Mudharabah
The item presented here is the sum of code 12121 (Mudharabah) and code 12221 (Mudharabah) on Form 03.00 – 1 Income Statement – Combined in the Monthly BPRS Report.
ii. Musyarakah
The item presented here is the sum of code 12122 (Musyarakah) and code 12222 (Musyarakah) on Form 03.00 – 1 Income Statement – Combined in the Monthly BPRS Report. c) Lease Income The item presented here is the sum of code 12131 (Ijarah Income) minus code 12132 (Ijarah Asset Depreciation) and code 12231 (Ijarah Income) minus code 12232 (Ijarah Asset Depreciation) on Form 03.00 – 1 Income Statement – Combined in the Monthly BPRS Report. d) Other Income The item presented here is the sum of code 12115 (Pawning), code 12116 (Others), code 12117 (Others), code 12123 (Others), code 12215 (Pawning), code 12216 (Others), code 12217 (Others), code 12223 (Others), code 12240 (Salam Income) on Form 03.00 – 1 Income Statement – Combined in the Monthly BPRS Report.
4) Correction of Margin/Profit-Sharing/Lease Income
The item presented here is code 14000 (Correction of Margin/Profit-Sharing/Lease Income) on

Form 03.00 – 1 Income Statement – Combined in the Monthly BPRS Report. b. Profit-Sharing for Investment Fund Owners

Non-Profit Sharing
The item presented here is the sum of code 15111 (Savings), code 15112 (Deposits), code 15113 (Received Financing), code 15114 (Others), code 15121 (Savings), code 15122 (Deposits), code 15123 (Received Financing), code 15124 (Others) on Form 03.00 – 1 Income Statement – Combined in the Monthly BPRS Report.
Profit-Sharing
The item presented here is the sum of code 15211 (Savings), code 15212 (Deposits), code 15213 (Received Financing), code 15214 (Others), code 15221 (Savings), code 15222 (Deposits), code 15223 (Received Financing), code 15224 (Others) on Form 03.00 – 1 Income Statement – Combined in the Monthly BPRS Report.
c. Income After Profit-Sharing Distribution
The item presented here is code 19000 (Income After Profit-Sharing Distribution) on Form 03.00 – 1 Income Statement – Combined in the Monthly BPRS Report. d. Other Operational Income The item presented here is code 20000 (Other Operational Income) on Form 03.00 – 1 Income Statement – Combined in the Monthly BPRS Report. e. Operational Expenses
Wadiah Deposit Bonus Expenses
The item presented here is the sum of code 30210 (Other Banks) and code 30220 (Third Parties Non-Banks) on Form 03.00 – 1 Income Statement – Combined in the Monthly BPRS Report.
Insurance and Guarantee Premium Expenses
The item presented here is the sum of code 30310 (Financing), code 30320 (Third-Party Fund Guarantees), and code 30390 (Others) on Form 03.00

– 1 Income Statement – Combined in the Monthly BPRS Report.
3) Provision for Write-off of Assets Expenses
The item presented here is the sum of code 30410 (Deposits at Other Banks), code 30420 (Receivables), code 30430 (Profit-Sharing Financing), and code 30490 (Others) on Form 03.00 – 1 Income Statement – Combined in the Monthly BPRS Report.
4) Marketing Expenses
The item presented here is the sum of code 31410 (Advertising) and code 31420 (Others) on Form 03.00 – 1 Income Statement – Combined in the Monthly BPRS Report.
5) Research and Development Expenses
The item presented here is code 31200 (Research and Development) on Form 03.00 – 1 Income Statement – Combined in the Monthly BPRS Report.
6) Administrative and General Expenses
The item presented here is the sum of code 30100 (Expenses for Remuneration to Bank Indonesia), code 30510 (Ijarah Assets), code 30520 (Fixed Assets and Inventories), code 30530 (Intangible Assets), code 30540 (Foreclosed Collateral), code 30550 (Inventory), code 30610 (Fixed Assets and Inventories), code 30620 (Intangible Assets), code 30690 (Others), code 30700 (Maintenance and Repair of Ijarah Assets), code 30800 (Loss on Disposal of Ijarah Assets), code 30900 (Loss on Disposal of Foreclosed Collateral), code 31010 (Board of Commissioners and DPS), code 31020 (Board of Directors), code 31030 (Employees), code 31040 (Others), code 31110 (Board of Commissioners and DPS), code 31120 (Board of Directors), code 31130 (Employees), code 31140 (Others), code 31300 (Rent), code 31510 (Information Technology (IT) Management), code 31520 (Others), code 31600 (Loss from Foreign Currency Sales), and code 31900 (Others) on Form 03.00 – 1 Income Statement – Combined in the Monthly BPRS Report.

f. Non-Operational Income and Expenses

Non-Operational Income
The item presented here is the sum of code 41100 (Gain from Sale of Fixed Assets and Inventories), code 41200 (Exchange Rate Gain), and code 41900 (Others) on Form 03.00 – 1 Income Statement – Combined in the Monthly BPRS Report.
Non-Operational Expenses
a) Loss from Sale of Fixed Assets and Inventories The item presented here is the sum of code 42100 (Loss from Sale of Fixed Assets and Inventories) on Form 03.00 – 1 Income Statement – Combined in the Monthly BPRS Report. b) Others The item presented here is the sum of code 42200 (Exchange Rate Loss) and code 42900 (Others) on Form 03.00 – 1 Income Statement – Combined in the Monthly BPRS Report. g. Current Year Profit/Loss The item presented here is code 44000 (Current Year Profit) minus code 44100 (Current Year Loss) on Form 03.00 – 1 Income Statement – Combined in the Monthly BPRS Report. h. Estimated Income Tax The item presented here is code 45000 (Estimated Income Tax) on Form 03.00 – 1 Income Statement – Combined in the Monthly BPRS Report.
i. Deferred Tax
The item presented here is code 46100 (Deferred Tax Income) minus code 46200 (Deferred Tax Expense) on Form 03.00 – 1 Income Statement – Combined in the Monthly BPRS Report. j. Zakat The item presented here is code 47000 (Zakat) on Form 03.00 – 1 Income Statement – Combined in the Monthly BPRS Report.

k. Net Profit/Loss
The item presented here is code 48100 (Net Profit) minus code 48200 (Net Loss) on Form 03.00 – 1 Income Statement – Combined in the Monthly BPRS Report.
C. Commitments and Contingencies

Format of Commitments and Contingencies
Commitments and Contingencies
Sharia People's Financing Bank ….....
Date ….
(In thousands of rupiah)
NO. ITEMS
Position
Report Date
Same Position
Previous Year
I. COMMITMENT CLAIMS
Unused Financing Facilities
Others
II. COMMITMENT OBLIGATIONS
Unused Profit-Sharing Financing Facilities
Others
III. CONTINGENT CLAIMS
Received Guarantees or Warranties (Kafalah)
Income in Progress
Others
IV. OTHERS
Written-Off Productive Assets
a. Productive Assets b. Written-Off Productive Assets Recovered or Successfully Collected
Productive Assets with Written-Off Receivables
Fund Channeling
Explanation of Commitments and Contingencies
a. Commitment Claims

Unused Financing Facilities
The item presented here is the sum of code 511 (Banks) and code 512 (Others) on Form 02.00 – 3 Administrative Accounts – Combined in the Monthly BPRS Report.
Others
The item presented here is code 520 (Others) on Form 02.00 – 3 Administrative Accounts – Combined in the Monthly BPRS Report. b. Commitment Obligations a. Unused Profit-Sharing Financing Facilities The item presented here is the sum of code 611 (Banks) and code 612 (Others) on Form 02.00 – 3 Administrative Accounts – Combined in the Monthly BPRS Report. b) Others The item presented here is code 620 (Others) on Form 02.00 – 3 Administrative Accounts – Combined in the Monthly BPRS Report.
c. Contingent Claims
Received Guarantees or Warranties (Kafalah)
The item presented here is code 710 (Received Guarantees or Warranties (Kafalah)) on Form 02.00 – 3 Administrative Accounts – Combined in the Monthly BPRS Report.
Income in Progress
The item presented here is the sum of code 721 (Murabahah), code 722 (Istishna), code 723 (Multi-service), code 724 (Lease), code 725 (Profit-Sharing), and code 726 (Others) on Form 02.00 – 3 Administrative Accounts – Combined in the Monthly BPRS Report.
Others
The item presented here is code 730 (Others) from the combined administrative account report on Form 02.00 – 3 Administrative Accounts – Combined in the Monthly BPRS Report. d. Others
Written-Off Productive Assets
a) Productive Assets
The item presented here is code 811 (Productive Assets) on Form 02.00 – 3 Administrative Accounts – Combined in the Monthly BPRS Report

BPRS. b) Recovered or Successfully Collected Written-Off Productive Assets The items presented in this position are code 812 (Recovered or Successfully Collected Written-Off Productive Assets) in Form 02.00 – 3 Administrative Accounts – Combined in the Monthly BPRS Report.

Written-Off Productive Assets
The items presented in this position are code 820 (Written-Off Productive Assets) in Form 02.00 – 3 Administrative Accounts – Combined in the Monthly BPRS Report.
Channeling Funds
The items presented in this position are code 830 (Channeling Funds) in Form 02.00 – 3 Administrative Accounts – Combined in the Monthly BPRS Report.

D. Financial Ratios

Financial Ratio Format
Financial Ratios
Sharia Microfinance Bank ….....
Date ….
No. Type of Ratio Ratio Value (%)
1 Minimum Capital Provision Requirement (KPMM) 2 Quality of Productive Assets (KAP) 3 Provision for Write-Off of Productive Assets (PPAP) 4 Net Non-Performing Financing (NPF) 5 Return on Asset (ROA) 6 Operating Expenses against Operating Income (BOPO) 7 Financing to Deposit Ratio (FDR) 8 Cash Ratio
Explanation of Financial Ratios
a. Minimum Capital Provision Requirement (KPMM) The items presented in this position are code 0101 (Minimum Capital Provision Requirement (KPMM)) in Form 06.00 – 1 Quarterly Financial Ratios in the Monthly BPRS Report.

b. Quality of Productive Assets (KAP)
The items presented in this position are code 0201 (Quality of Productive Assets) in Form 06.00 – 1 Quarterly Financial Ratios in the Monthly BPRS Report.

c. Provision for Write-Off of Productive Assets (PPAP)
The items presented in this position are code 0202 (Provision for Write-Off of Productive Assets (PPAP)) in Form 06.00 – 1 Quarterly Financial Ratios in the Monthly BPRS Report.

d. Net Non-Performing Financing (NPF)
The items presented in this position are code 0203 (Net Non-Performing Financing (NPF)) in Form 06.00 – 1 Quarterly Financial Ratios in the Monthly BPRS Report.

e. Return on Asset (ROA)
The items presented in this position are code 0401 (Return on Asset (ROA)) in Form 06.00 – 1 Quarterly Financial Ratios in the Monthly BPRS Report.

f. Operating Expenses against Operating Income (BOPO) The items presented in this position are code 0402 (Operating Expenses against Operating Income (BOPO)) in Form 06.00 – 1 Quarterly Financial Ratios in the Monthly BPRS Report.

g. Financing to Deposit Ratio (FDR)
The items presented in this position are code 0501 (Financing to Deposit Ratio (FDR)) in Form 06.00 – 1 Quarterly Financial Ratios in the Monthly BPRS Report.

h. Cash Ratio
The items presented in this position are code 0502 (Cash Ratio) in Form 06.00 – 1 Quarterly Financial Ratios in the Monthly BPRS Report.

E. Report on Sources and Distribution of Zakat and Waqf Funds

Format of Report on Sources and Distribution of Zakat and Waqf Funds
Report on Sources and Distribution of Zakat and Waqf Funds
Sharia Microfinance Bank ….....
Period ….
(In thousands of rupiah)
No. DESCRIPTION
Report Date Position
Position
31 December
Previous Year
I. Sources and Distribution of Zakat Funds
Receipt of Zakat Funds Originating From:
a. Internal BPRS b. External BPRS
Total Receipts

Distribution of Zakat Funds to Zakat Managing Entities a. Zakat Agency (Lembaga Amil Zakat) b. Zakat Body (Badan Amil Zakat) Total Distribution
II. Sources and Distribution of Waqf Funds
1.
Receipt of Waqf Funds Originating From:
a. Internal BPRS b. External BPRS
Total Receipts
2.
Distribution of Waqf Funds to Waqf Managing Entities a. Indonesian Waqf Agency (Badan Wakaf Indonesia) b. Other Nadzir* Total Distribution *) Name of institution or party specified

Explanation of Report on Sources and Distribution of Zakat and Waqf Funds
The items presented in this table refer to Form 07.00 – 1 List of Details of Sources and Distribution of Zakat and Waqf Funds in the Monthly BPRS Report.

F. Report on Sources and Use of Benevolence Funds

Format of Report on Sources and Use of Benevolence Funds
Report on Sources and Use of Benevolence Funds
Sharia Microfinance Bank ….....
Period ….
(In thousands of rupiah)
No. DESCRIPTION
Report Date Position
Position
31 December
Previous Year
Beginning Balance of Benevolence Funds
Receipt of Benevolence Funds
a. Alms and Charity (Infak and Sedekah) b. Return of Productive Benevolence Funds
c. Penalties
d. Unlawful Receipts e. Others
Total Receipts
Use of Benevolence Funds
a. Productive Benevolence Funds b. Donations
c. Other Uses for Public Interest
Total Use
Increase (Decrease) in Benevolence Funds
Ending Balance of Benevolence Funds
Explanation of Report on Sources and Use of Benevolence Funds
The items presented in this table refer to Form 08.00 – 1 List of Details of Report on Sources and Use of Benevolence Funds in the Monthly BPRS Report.

G. Report on Profit Distribution

Format of Report on Profit Distribution
Report on Profit Distribution
Sharia Microfinance Bank ….....
Period ….
(In thousands of rupiah)
Nonprofit Sharing
Type
Fund Collection
Balance
Average
Income to be
Distributed
Share of Fund Owners
Ratio
Total
Profit
Indication
Rate of
Return
A B C D E
Liabilities to
Other Banks
Mudharabah Savings
Mudharabah Deposits a. 1 (one) month b. 3 (three) months
c. 6 (six) months
d. 12 (twelve) months
Financing
Received
TOTAL
Type of Fund Disbursement
Balance
Average
Income to be
Distributed
A B
Deposits in Other Banks
Murabahah Receivables
Istishna Receivables
Multijasa Receivables
Pawn Financing
Mudharabah Financing
Musyarakah Financing
Lease Financing
Other Financing
TOTAL

Profit Sharing
Type
Fund Collection
Balance
Average
Income to be
Distributed
Share of Fund Owners
Ratio
Total
Profit
Indication
Rate of
Return
A B C D E
Liabilities to
Other Banks
Mudharabah Savings
Mudharabah Deposits a. 1 (one) month b. 3 (three) months
c. 6 (six) months
d. 12 (twelve) months
Financing
Received
TOTAL
Type of Fund Disbursement
Balance
Average
Income Received
A B
Deposits in Other Banks
Murabahah Receivables
Istishna Receivables
Multijasa Receivables
Pawn Financing
Mudharabah Financing
Musyarakah Financing
Lease Financing
Other Financing
TOTAL

Explanation of Report on Profit Distribution
The items presented in this table refer to Form 09.00 – 1 Report on Profit Distribution in the Monthly BPRS Report.

H. Report on Quality of Productive Assets

Format of Report on Quality of Productive Assets
Report on Quality of Productive Assets
Sharia Microfinance Bank ….....
Period ….
No. Asset
Report Date Position
L DPK KL D M Total

Deposits in
Other Sharia Banks
2. Receivables
a. Receivables
Murabahah b. Receivables Istishna
c. Receivables
Multijasa d. Receivables Qardh e. Receivables Lease 3.
Profit-Sharing Financing a. Mudharabah b. Musyarakah
c. Others
4 Lease Financing
Total Productive Assets
Productive Assets to Related Parties

Explanation of Report on Quality of Productive Assets
a. Deposits in Other Sharia Banks
The items presented in this position are the sum of column XIII (Total) for code 1 (Sharia) in column IV.B (Type of Operation) with quality grouping according to column XI (Quality) in Form 05.00 – 1 List of Deposits in Other Banks in the Monthly BPRS Report.

b. Receivables

Murabahah Receivables
The items presented in this position are the sum of column XXV (Total) minus column XXIV (Balance of Deferred Margin) with quality grouping according to column XIX (Quality) in the combined financial position report in Form 06.00 – 1 List of Murabahah Receivables in the Monthly BPRS Report.
Istishna Receivables
The items presented in this position are the sum of column XXV (Total) minus column XXIV (Balance of Deferred Margin) with quality grouping according to column XIX (Quality) in Form 07.00 – 1 List of Istishna Receivables in the Monthly BPRS Report.
Multijasa Receivables
The items presented in this position are the sum of column XXV (Total) minus column XXIV (Balance of Deferred Margin) with quality grouping according to column XIX (Quality) in Form 08.00 – 1 List of Multijasa Receivables in the Monthly BPRS Report.
Qardh Receivables
The items presented in this position are the sum of column XXIII (Total) with quality grouping according to column XIX (Quality) in Form 09.00 – 1 List of Qardh Receivables in the Monthly BPRS Report.
Lease Receivables
The items presented in this position are the sum of column XXVII.B (Principal Arrears) with quality grouping according to column XXII (Quality) in Form 11.00 – 1 List of Lease Financing in the Monthly BPRS Report.

c. Profit-Sharing Financing

Mudharabah
The items presented in this position are the sum of column XXVI (Total) for code 20 (Mudharabah) in column XVI (Type of Contract) with quality grouping according to column XXII (Quality) in Form 10.00 – 1 List of Profit-Sharing Financing in the Monthly BPRS Report.
Musyarakah
The items presented in this position are the sum of column XXVI (Total) for code 30 (Musyarakah) and code 35 (Musyarakah Mutanaqisah) in column XVI (Type of Contract) with quality grouping according to column XXII (Quality) in Form 10.00 – 1 List of Profit-Sharing Financing in the Monthly BPRS Report.
Others
The items presented in this position are the sum of column XXVI (Total) for code 99 (Others) in column XVI (Type of Contract) with quality grouping according to column XXII (Quality) in Form 10.00 – 1 List of Profit-Sharing Financing in the Monthly BPRS Report.

d. Lease Financing
The items presented in this position are the sum of column XVII.B.2 (Acquisition Cost) minus column XXV (Accumulated Depreciation/Amortization) minus column XXVI (Provision for Impairment of Ijarah Assets) with quality grouping according to column XXII (Quality) in Form 11.00 – 1 List of Lease Financing in the Monthly BPRS Report.

e. Productive Assets to Related Parties
The items presented in this position are the sum of:

column XIII (Total) for code 1 (Sharia) in column IV.B (Type of Operation), code 1 (Related), and code 3 (Related for Welfare) in column IV.A (Relationship with Bank) with quality grouping according to column XI (Quality) in Form 05.00 – 1 List of Deposits in Other Banks in the Monthly BPRS Report;
column XXV (Total) minus column XXIV (Balance of Deferred Margin) for code 1 (Related) and code 3 (Related for Welfare) in column VI.A (Relationship with Bank) with quality grouping according to column XIX (Quality) in Form 06.00 – 1 List of Murabahah Receivables in the Monthly BPRS Report;
column XXV (Total) minus column XXIV (Balance of Deferred Margin) for code 1 (Related) and code 3 (Related for Welfare) in column VI.A (Relationship with Bank) with quality grouping according to column XIX (Quality) in Form 07.00 – 1 List of Istishna Receivables in the Monthly BPRS Report;
column XXV (Total) minus column XXIV (Balance of Deferred Margin) for code 1 (Related) and code 3 (Related for Welfare) in column VI.A (Relationship with Bank) with quality grouping according to column XIX (Quality) in Form 08.00 – 1 List of Multijasa Receivables in the Monthly BPRS Report;
column XXIII (Total) for code 1 (Related) and code 3 (Related for Welfare) in column VI.A (Relationship with Bank) with quality grouping according to column XIX (Quality) in Form 09.00 – 1 List of Qardh Receivables in the Monthly BPRS Report;
column XXVII.B (Principal Arrears) for code 1 (Related) and code 3 (Related for Welfare) in column VI.A (Relationship with Bank) with quality grouping according to column XXII (Quality) in Form 11.00 – 1 List of Lease Financing in the Monthly BPRS Report; and
column XXVI (Total) for code 1 (Related) and code 3 (Related for Welfare) in column VI.A (Relationship with Bank) with quality grouping according to column XXII (Quality) in Form 10.00 – 1 List of Profit-Sharing Financing in the Monthly BPRS Report.

f. Quality
This refers to the quality of productive assets in accordance with the Financial Services Authority Regulation regarding the quality of productive assets and the establishment of provisions for write-off of productive assets of Sharia microfinance banks, with quality classification as follows:

Current (L);
Special Attention (DPK);
Substandard (KL);
Doubtful (D); or
Loss (M).

I. Report on Other Information

Format of Report on Other Information
Report on Other Information
Sharia Microfinance Bank ….....
Period ….
Board of Directors Members,
Board of Commissioners Members, and DPS Members BPRS Shareholders Status of Shareholders Ultimate Shareholders Board of Directors

etc. …
Board of Commissioners 10.
1.
2.
3. etc.
DPS
1.
2.
3. etc.

Explanation of Report on Other Information
a. Board of Directors Members, Board of Commissioners Members, and DPS Members of BPRS The items presented in this position are the Board of Directors members, Board of Commissioners members, and DPS members in accordance with the Financial Services Authority Regulation regarding Sharia microfinance banks.

b. Shareholders
The items presented in this position are the names of shareholders, namely Indonesian citizens, Indonesian legal entities whose entire owners are Indonesian citizens, and/or local governments, as follows:

In the event that the number of shareholders is less than or equal to 10 (ten) persons, all shareholders are listed.

This copy is consistent with the original
Legal Director 1
Legal Department signed
Yuliana
2) In the event that the number of shareholders is more than 10 (ten) persons, the items presented are the names of the 9 (nine) shareholders with the largest ownership, including controlling shareholders. The 10th shareholder is presented as "others" so that the total amount is 100% (one hundred percent).

c. Ultimate Shareholders
The items presented in this position are the names of ultimate shareholders in accordance with the Financial Services Authority Regulation regarding the assessment of competence and propriety for key parties of financial service institutions.

Established in Jakarta on 26 December 2019
EXECUTIVE HEAD OF BANKING SUPERVISOR
FINANCIAL SERVICES AUTHORITY
REPUBLIC OF INDONESIA, signature
HERU KRISTIYANA

Circular Letter of the Financial Services Authority Number 30/SEOJK.03/2019 Concerning Annual Reports and Published Financial Reports of Sharia Rural Financing Banks

Lineage: Superseded

Timeline