Circular Letter of the Financial Services Authority Number 8/SEOJK.03/2018 Concerning the Business Plan of Islamic Commercial Banks and Islamic Business Units

To:

1. The Board of Directors of Islamic Commercial Banks; and
2. The Board of Directors of Conventional Commercial Banks with Islamic Business Units,
   At their respective locations.

COPY

CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY NUMBER 8 /SEOJK.03/2018

CONCERNING
BUSINESS PLAN OF ISLAMIC COMMERCIAL BANKS AND ISLAMIC BUSINESS UNITS

In connection with the Financial Services Authority Regulation Number 5/POJK.03/2016 concerning Bank Business Plans (State Gazette of the Republic of Indonesia Year 2016 Number 17, Additional State Gazette of the Republic of Indonesia Number 5841) hereinafter abbreviated as POJK RBB, it is necessary to regulate the implementation regarding the Business Plan of Islamic Commercial Banks (BUS) and Islamic Business Units (UUS) in the Financial Services Authority Circular Letter as follows:

I. GENERAL PROVISIONS

1. In order to achieve business objectives guided by the established vision and mission, BUS and UUS need to formulate a Business Plan by considering external and internal factors, prudential principles, risk management implementation, and the principles of healthy banking, as well as Sharia principles. The Business Plan must be formulated thoroughly, realistically, and comprehensively so as to better reflect the complexity of the business and can serve as a policy direction and business development for BUS and UUS.

2. The Business Plan, Business Plan Realization Report, and Business Plan Supervision Report for UUS are prepared as separate parts presented as appendices which are an integral part of the Business Plan, Business Plan Realization Report, and Business Plan Supervision Report of the commercial bank having a UUS.

II. SCOPE AND FORMULATION OF BUSINESS PLAN

In accordance with POJK RBB, the Business Plan of BUS and the Business Plan of UUS must at least cover:

1. executive summary;
2. management policies and strategies;
3. risk management implementation and current performance of BUS and UUS;
4. financial statement projections along with the assumptions used;
5. projections of ratios and other specific items;
6. funding plans;
7. investment plans;
8. capital participation plans;
9. capital plans;
10. organizational and human resource (HR) development plans;
11. plans for issuing products and/or carrying out new activities;
12. plans for network office development and/or changes; and
13. other information.

Specifically, the capital participation plan referred to in item 8 only applies to BUS.

The scope of the Business Plan established by the Financial Services Authority is minimum, so BUS and UUS can expand this scope according to needs, while still paying attention to matters referred to in Roman numeral I.

1. Executive Summary

This section contains general explanations, both quantitative and qualitative, regarding results achieved in the last year, including aspects of capital, profitability, risk assessment, particularly credit risk, market risk, and liquidity risk, as well as third-party funds and financial ratios. In addition, the executive summary also contains the business targets of BUS and UUS in the short term (1 year) to medium term (3 years).

The executive summary must at least cover:

a. Vision and Mission of BUS and UUS
This section outlines the vision and mission that become the objectives of BUS and UUS in the future.

b. Policy Direction of BUS and UUS
This section provides an explanation regarding the direction and policy of business development to be carried out by BUS and UUS in both the short term and medium term.

c. Strategic Steps to be Taken by BUS and UUS
This section provides an explanation regarding the strategic steps to be taken by BUS and UUS to achieve the vision and mission of BUS and UUS in accordance with the policy direction of BUS and UUS in the future.

d. Key Financial Indicators
This section contains, among others, actual positions (as of the end of September of the year of Business Plan preparation) and projections. An example table of key financial indicators of the Business Plan for BUS in year X is as follows:

Explanation:
X-1 is the year of report preparation
X is the first year of the Business Plan position X+1 is the second year of the Business Plan position X+2 is the third year of the Business Plan position

Indicators	Actual							Projections
	Sept X-1	Dec X-1	Mar X	Jun X	Sep X	Dec X	X+1	X+2	X
Minimum Capital Adequacy Ratio (KPMM)
Core Capital Ratio against Risk-Weighted Assets (ATMR)
Core Capital Ratio against ATMR
Core Capital Ratio against Total Assets
Return on Asset (ROA)
Return on Equity (ROE)
Net Income (NI)
Net Operating Margin (NOM)
Operating Expenses against Operating Income (BOPO)
Ratio of Problematic Productive Assets against Total Productive Assets
Ratio of Provision for Impairment Losses (CKPN) against Financial Assets
Ratio of Non-Performing Financing (NPF) Gross
Ratio of NPF Net
Ratio of Financing against Total Productive Assets
Ratio of Core Debtors against Total Financing
Ratio of Financing to Micro, Small, and Medium Enterprises (MSMEs) against Total Financing
Short Term Mismatch (STM)
Core Depositor Ratio (RDI)
Ratio of Liquid Assets against Short-Term Funding
Financing to Deposit Ratio (FDR)

An example table of key financial indicators of the Business Plan for UUS in year X is as follows:

Explanation:
X-1 is the year of report preparation
X is the first year of the Business Plan position X+1 is the second year of the Business Plan position X+2 is the third year of the Business Plan position

Indicators	Actual							Projections
	Sept X-1	Dec X-1	Mar X	Jun X	Sep X	Dec X	X+1	X+2	X
Return on Asset (ROA)
Net Income (NI)
Net Operating Margin (NOM)
Operating Expenses against Operating Income (BOPO)
Ratio of Problematic Productive Assets against Total Productive Assets
Ratio of Provision for Impairment Losses (CKPN) against Financial Assets
Ratio of Non-Performing Financing (NPF) Gross
Ratio of NPF Net
Ratio of Financing against Total Productive Assets
Ratio of Core Debtors against Total Financing
Ratio of Financing to Micro, Small, and Medium Enterprises (MSMEs) against Total Financing
Short Term Mismatch (STM)
Core Depositor Ratio (RDI)
Ratio of Liquid Assets against Short-Term Funding
Financing to Deposit Ratio (FDR)

Explanation:
X-1 is the year of report preparation
X is the first year of the Business Plan position X+1 is the second year of the Business Plan position X+2 is the third year of the Business Plan position

e. Short-Term and Medium-Term Targets

This section outlines targets or business activity focuses of BUS and UUS, both quantitative and qualitative, in the short term and medium term, in accordance with the vision and mission of BUS and UUS, accompanied by reasons for target selection, assumptions used, and strategies to achieve targets.

Short-term targets, for example, include targets to reduce the NPF rate, increase intermediary functions, and increase efficiency. Meanwhile, medium-term targets, for example, include targets for Islamic banking development and targets for governance implementation.

2. Management Policies and Strategies

This section contains explanations regarding management policies and strategies for the next 1 (one) year, which must at least include:

a. analysis of the position of BUS and UUS in facing business competition, including information regarding the position of BUS and UUS both within the same business group and industry-wide, including information regarding problems and obstacles faced by BUS and UUS. In conducting position analysis, BUS and UUS use a specific approach, at least in the form of strengths, weaknesses, opportunities, and threats (SWOT) analysis;

b. management policies (policy statements), including general information on the policies of BUS and UUS established by management in the future development of BUS and UUS business;

c. risk management and compliance policies, including information regarding steps in implementing risk management formulated based on evaluation of the risk profile of BUS and UUS and improvement efforts to be taken, as well as explanations regarding policies in carrying out the compliance function;

d. business development strategies, among others containing information on strategic steps to achieve the business objectives of BUS and UUS that have been established, including explanations regarding organizational development strategies and information system technology strategies, as well as strategies to anticipate changes in external conditions; and

e. human resource development strategies and remuneration policies. Remuneration policies must at least include information on general policies regulating the provision of salaries, bonuses, and other financial facilities to the Board of Directors, Board of Commissioners, Sharia Supervisory Board (DPS), and employees of BUS as well as to the Director of UUS, DPS, and UUS employees.

3. Risk Management Implementation and Current Performance of BUS and UUS

This section contains explanations, both quantitative and qualitative, regarding the condition of BUS and UUS at the time of Business Plan preparation and highlights main matters that need attention or problems faced and results achieved by BUS and UUS.

This section must at least contain descriptions regarding:

a. Risk Management Implementation, including risk profile assessment for all risks

Descriptions regarding risk management implementation include evaluation and results of risk management implementation for the period from the beginning of the year to the end of September position of the year of Business Plan preparation of BUS and UUS.

Descriptions regarding risk profile assessment include information on the assessment of BUS and UUS regarding the level and trend for all risks.

The method of formulating risk profiles and evaluating risk management implementation refers to the regulations of the Financial Services Authority regarding risk management implementation for BUS and UUS and the regulations of the Financial Services Authority regarding the assessment of the health level of BUS and UUS.

In this description, there is also an evaluation regarding the effectiveness and results of the implementation of statutory regulations governing Anti-Money Laundering and Counter Financing of Terrorism (APU and PPT).

In addition, in this description, there is also the obligation to submit the work plan of the compliance function for the next 1 (one) year based on the Financial Services Authority Regulation concerning the Implementation of the Compliance Function of Commercial Banks.

b. Governance Implementation

Descriptions regarding the assessment of governance implementation refer to statutory regulations governing the implementation of good corporate governance for BUS and UUS.

c. Financial Performance, specifically Capital and Earnings

Descriptions regarding the financial performance of BUS and UUS include the results of the implementation of action plans in order to improve the performance of BUS and UUS (if any) as regulated in the Financial Services Authority regulations concerning the assessment of the health level of BUS and UUS.

Descriptions regarding capital performance cover adequacy and composition, as well as the capital ability of BUS to anticipate risks arising from problematic assets, the ability of BUS to increase capital from operational profits, the capital ability of BUS to support business growth, access to capital sources, and the ability of shareholders to increase the capital of BUS.

Descriptions regarding the earnings performance of BUS and UUS cover at least the achievement of expected return levels, the proportion of productive assets generating income against assets, and the level of efficiency.

d. Realization of Financing to Micro, Small, and Medium Enterprises (MSMEs)

Descriptions regarding the realization of financing reflect the role of BUS and UUS in supporting the development of MSMEs.

The grouping of MSMEs refers to business criteria based on laws regulating micro, small, and medium businesses.

e. Implementation of Compliance with Sharia Principles

Descriptions regarding steps to be taken to ensure that products and/or activities carried out by BUS and UUS are in accordance with Sharia principles established in the fatwa of the National Sharia Board – Indonesian Ulema Council (DSN – MUI).

4. Financial Statement Projections Along with Assumptions Used

This section contains information regarding the financial condition and social function implementation of BUS and UUS actual positions (end of September position of the year of Business Plan preparation) and projections for the next 3 (three) years. The first year projection is prepared quarterly, while the second and third year projections are prepared annually (end of year position).

In this section, macro and micro assumptions used in formulating the financial projections are also described.

Macro assumptions include, among others, economic growth rates and inflation rates, while micro assumptions include, among others, interbank competition levels, growth of Islamic banking industry financing, as well as financing returns and third-party fund rates used in formulating the Business Plan.

Financial statement projections for BUS are prepared with reference to:

a. Appendix I.A : Financial Position Projections (Balance Sheet) b. Appendix I.B : Commitment and Contingency Projections
c. Appendix I.C : Profit and Loss Projections
d. Appendix I.D : Profit Distribution Calculations e. Appendix I.E : Zakat Fund Source and Disbursement Report f. Appendix I.F : Charity Fund Source and Use Report g. Appendix I.G : Macro and Micro Assumptions Used

Financial statement projections for UUS are prepared with reference to:

a. Appendix II.A : Financial Position Projections (Balance Sheet) b. Appendix II.B : Commitment and Contingency Projections
c. Appendix II.C : Profit and Loss Projections
d. Appendix II.D : Profit Distribution Calculations e. Appendix II.E : Zakat Fund Source and Disbursement Report f. Appendix II.F : Charity Fund Source and Use Report g. Appendix II.G : Macro and Micro Assumptions Used

5. Projections of Ratios and Other Specific Items

This section contains actual financial ratios and other specific ratios (end of September position of the year of Business Plan preparation) and projections for the next 3 (three) years, as follows:

a. Core Financial Ratios

Projections of core financial ratios include ratios that at least provide assessment information on capital conditions, profitability, credit risk, market risk, and liquidity risk.

b. Other Specific Items

Projections of other specific items include projections of several ratios related to financing to MSMEs, education fund ratios, and ratios of fixed assets not used in BUS and UUS operations against capital.

Projections of Core Financial Ratios and Other Specific Items are prepared with reference to Appendix I.H for BUS and Appendix II.H for UUS.

6. Funding Plans

This section reflects the actual fund gathering position (end of September position of the year of Business Plan preparation) and the fund gathering plan for the next 1 (one) year quarterly. In this section, explanations are also provided regarding the assumptions used in formulating the plan as well as the strategies of BUS and UUS to realize the funding plan.

Funding plans for BUS are prepared with reference to:

a. Appendix I.I : Third-Party Fund Gathering Plan b. Appendix I.J : Securities Issuance Plan
c. Appendix I.K : Other Funding Plans

Funding plans for UUS are prepared with reference to:

a. Appendix II.I : Third-Party Fund Gathering Plan b. Appendix II.J : Securities Issuance Plan
c. Appendix II.K : Other Funding Plans

7. Investment Plans

This section reflects the actual investment position (end of September position of the year of Business Plan preparation) and the investment plan for the next 1 (one) year quarterly, which among others provides information on plans to provide funds to related parties, and detailed plans for financing provision, including plans for financing provision to specific business activities. The types of specific business activities listed in the financing provision details reflect the focus of financing provision of BUS and UUS based on prioritized business activity types, and/or the significance of financing share or number of debtors.

In this section, explanations are also provided regarding the assumptions used in formulating the plan as well as the strategies of BUS and UUS to realize the investment plan.

Investment plans for BUS are prepared with reference to:

a. Appendix I.L : Plan to Provide Funds to Related Parties b. Appendix I.M.1 : Plan to Provide Financing to Core Debtors
c. Appendix I.M.2 : Plan to Provide Financing Based on Specific Business Activities
d. Appendix I.M.3.a : Plan to Provide Financing Based on Economic Sector e. Appendix I.M.3.b : Plan to Provide Financing Based on Type of Use f. Appendix I.M.3.c : Plan to Provide Financing Based on Province g. Appendix I.M.3.d : Plan to Provide Financing Based on Type of Contract h. Appendix I.M.4.a : Plan to Provide Financing to Micro, Small, and Medium Enterprise Debtors Based on Economic Sector
i. Appendix I.M.4.b : Plan to Provide Financing to Micro, Small, and Medium Enterprise Debtors Based on Type of Use
j. Appendix I.M.4.c : Plan to Provide Financing to Micro, Small, and Medium Enterprise Debtors Based on Province (Project Location/Debtor) k. Appendix I.N : Plan for Investment in the Form of Securities
l. Appendix I.O : Other Investment Plans

Investment plans for UUS are prepared with reference to:

a. Appendix II.L : Plan to Provide Funds to Related Parties b. Appendix II.M.1 : Plan to Provide Financing to Core Debtors
c. Appendix II.M.2 : Plan to Provide Financing Based on Specific Business Activities
d. Appendix II.M.3.a : Plan to Provide Financing Based on Economic Sector e. Appendix II.M.3.b : Plan to Provide Financing Based on Type of Use f. Appendix II.M.3.c : Plan to Provide Financing Based on Province g. Appendix II.M.3.d : Plan to Provide Financing Based on Type of Contract h. Appendix II.M.4.a : Plan to Provide Financing to Micro, Small, and Medium Enterprise Debtors Based on Economic Sector
i. Appendix II.M.4.b : Plan to Provide Financing to Micro, Small, and Medium Enterprise Debtors Based on Type of Use
j. Appendix II.M.4.c : Plan to Provide Financing to Micro, Small, and Medium Enterprise Debtors Based on Province (Project Location/Debtor) k. Appendix II.N : Plan for Investment in the Form of Securities
l. Appendix II.O : Other Investment Plans

8. Capital Participation Plans

This section reflects the actual capital participation position (end of September position of the year of Business Plan preparation) and the capital participation plan for the next 1 (one) year quarterly, which must at least cover business fields, estimated amount of funds to be invested, and ownership percentage including control aspects, as regulated in the Financial Services Authority Regulation concerning Prudential Principles in Capital Participation Activities.

Capital Participation Plans are prepared with reference to Appendix I.P.

9. Capital Plans

This section must at least include:

a. Projection of Minimum Capital Adequacy Requirement (KPMM) Fulfillment for BUS

KPMM projections must at least include projections of capital, projections of Risk-Weighted Assets (ATMR), and projections of KPMM ratios for the next 3 (three) years.

KPMM Fulfillment Projections are prepared with reference to Appendix I.Q.

b. Capital Change Plans

Capital change plans are projections of capital changes for the next 3 (three) years regarding both capital structure and capital amount.

Included in the capital change plan for BUS are plans to add capital from existing shareholders, Initial Public Offering (IPO) plans, right issue plans, issuance of equity-type securities, and other capital addition plans, as well as descriptions regarding plans for change or replacement of ownership (if any).

The capital change plan for UUS is the change in net funds placed by the commercial bank having a UUS on the UUS after being reduced with the placement of the UUS on the commercial bank having a UUS as regulated in statutory regulations governing Islamic business units.

Capital Change Plans for BUS are prepared with reference to Appendix I.R and Capital Change Plans for UUS are prepared with reference to Appendix II.P.

10. Organizational and Human Resource (HR) Development Plans

This section describes information regarding organizational structure and current HR conditions, ongoing organizational and HR development plans, as well as other HR-related development plans for at least the next 1 (one) year, which among others include:

a. Organizational Development Plans

Organizational development plans among others include plans for the formation or change of work units and/or committees, which are adjusted to the ability, size, and complexity of BUS and UUS business.

b. Management Information System Development Plans

Management information system development plans among others include the development of information technology supporting management information systems and plans for accounting system development, including budgets allocated for such development plans.

c. Human Resource Development Plans

Human resource development plans among others include plans for HR education and training needs, including education and training cost or budget plans for members of the Board of Directors, members of the Board of Commissioners, members of the DPS, and employees, as well as plans for risk management management certification implementation for managers and certain officials.

Human resource development plans for BUS are prepared with reference to:

1. Appendix I.S.1 : HR Conditions and HR Needs Plans
2. Appendix I.S.2 : HR Education and Training Plans

Human resource development plans for UUS are prepared with reference to:

1. Appendix II.Q.1 : HR Conditions and HR Needs Plans
2. Appendix II.Q.2 : HR Education and Training Plans

d. Plans for the Utilization of Foreign Workers and Use of Outsourcing Labor

Plans for the utilization of foreign workers among others include plans for the utilization of foreign workers as regulated in Financial Services Authority regulations concerning the utilization of foreign workers and knowledge transfer programs in the banking sector.

Plans for the use of outsourcing labor among others include the number and fields of assignment tasks as regulated in POJK RBB.

Plans for the Utilization of Foreign Workers and Use of Outsourcing Labor for BUS are prepared with reference to Appendix I.T and Plans for the Utilization of Foreign Workers and Use of Outsourcing Labor for UUS are prepared with reference to Appendix II.R.

11. Plans for Issuing Products and/or Carrying Out New Activities

Plans for issuing products and/or carrying out new activities listed in the Business Plan are products and/or new activities that have never been issued or carried out before by BUS and UUS as regulated in Financial Services Authority regulations concerning new products and activities for BUS and UUS.

In this section, explanations are provided regarding plans for issuing products and/or carrying out new activities for at least the next 1 (one) year.

In the plan for the issuance of products and/or implementation of new activities, the plan for product research and development (product research and development) to be conducted by the BUS and UUS is also outlined. The Plan for the Issuance of Products and/or Implementation of New Activities for BUS is prepared with reference to Appendix I.U, and the Plan for the Issuance of Products and/or Implementation of New Activities for UUS is prepared with reference to Appendix II.S.

12. Plan for the Development and/or Change of Office Network
    The plan for the development and/or change of office network includes plans for opening, changing status, relocating addresses, and/or closing, which include regional offices, branch offices, sub-branch offices, cash offices, functional offices, cash service activities, Sharia banking services, Sharia services, and/or offices abroad for a period of 1 (one) year ahead.

Information contained in the plan for the development and/or change of office network includes information regarding the head office, planned implementation time, estimated investment/costs, location, and other details.

Location information for each type of office must clearly state at least the district/city, and for office locations within the Special Capital Region of Jakarta, at least the administrative city or administrative district must be stated. Specifically for offices located abroad, the city and country name must be stated.

The Plan for the Development and/or Change of Office Network for BUS is prepared with reference to Appendix I.V, and the Plan for the Development and/or Change of Office Network for UUS is prepared with reference to Appendix II.T.

13. Other Information
    Other information contains other plans that need to be outlined (if any) but are not included in the scope of the Business Plan established in numbers 1 through 12, including steps to resolve problematic financing including foreclosed assets (AYDA), fixed assets not used in the operations of BUS and UUS, linkage programs, and/or the development of services for BUS and UUS.

The development of services for BUS and UUS includes among other things information on plans to develop information facilities or media for customers, plans to develop electronic facilities for customer needs, plans for customer protection efforts, and plans to provide financial services without offices as part of inclusive finance (Laku Pandai).

The scope of information contained in the plan for customer protection efforts includes among other things plans for activities to increase financial literacy, plans for activities to increase financial inclusion, and plans to improve the customer complaint service system.

The scope of information contained in the plan for the implementation of Laku Pandai refers to the regulations of the Financial Services Authority regarding financial services without offices as part of inclusive finance. The definition of AYDA refers to the regulations of the Financial Services Authority regarding the assessment of the quality of assets of BUS and UUS.

III. BUSINESS PLAN REALIZATION REPORT AND BUSINESS PLAN SUPERVISION REPORT

1. In accordance with the POJK on RBB, the Business Plan Realization Report is submitted by BUS and UUS quarterly, namely for the positions of March, June, September, and December. The Business Plan Realization Report must at least include:
   a. an explanation of the achievement of the Business Plan, including the focus, priority of achievement of the Business Plan, and a comparison between the plan and its realization; b. an explanation of deviations in the realization of the Business Plan, such as causes and obstacles faced;
   c. follow-up or efforts to be made to improve the realization of the Business Plan;
   d. financial ratios and certain items; and e. other information, containing an explanation of the realization of matters other than those explained in letters a through d, including among other things the realization report of the change in office network, the realization report of foreign workers and outsourcing labor, and the realization report of linkage programs (if any).

The Business Plan Realization Report for BUS is generally prepared with reference to:
a. Appendix I.W.1 : Business Plan Realization Report b. Appendix I.W.2 : Realization Report of Key Financial Ratios and Certain Other Items
c. Appendix I.W.3 : Realization Report of the Development and/or Change of Office Network
d. Appendix I.W.4 : Realization Report of the Utilization of Foreign Workers, Results of the Implementation of Knowledge Transfer Obligations, and Outsourcing Labor (Outsourcing) e. Appendix I.W.5 : Realization Report of Human Resources Education and Training f. Appendix I.W.6 : Realization Report of Linkage Programs

The Business Plan Realization Report for UUS is generally prepared with reference to:
a. Appendix II.U.1 : Business Plan Realization Report b. Appendix II.U.2 : Realization Report of Key Financial Ratios and Certain Other Items
c. Appendix II.U.3 : Realization Report of the Development and/or Change of Office Network
d. Appendix II.U.4 : Realization Report of the Utilization of Foreign Workers, Results of the Implementation of Knowledge Transfer Obligations, and Outsourcing Labor (Outsourcing) e. Appendix II.U.5 : Realization Report of Human Resources Education and Training f. Appendix II.U.6 : Realization Report of Linkage Programs

2. In accordance with the POJK on RBB, the Board of Commissioners supervises the implementation of the Business Plan. The results of this supervision are subsequently formulated in the Business Plan Supervision Report. The scope of the Business Plan Supervision Report prepared by the Board of Commissioners must at least include an assessment regarding:
   a. the implementation of the Business Plan, consisting of quantitative and qualitative assessments of the realization of the Business Plan, including the application of compliance with Sharia principles; b. factors affecting the performance of BUS and UUS in general, particularly regarding capital factors, profitability, good corporate governance, and the risk profile of BUS and UUS, especially credit risk, market risk, and liquidity risk; and
   c. efforts to improve the performance of BUS and UUS, in the event that from the assessment results as in letter b there is a decline in performance.

The assessment of the Board of Commissioners in letters a through c can be supplemented with an assessment of external factors affecting the operations of BUS and UUS.

In connection with the duties of the Board of Commissioners, BUS and UUS must have internal mechanisms for the preparation of the Business Plan Supervision Report. The Business Plan Supervision Report for BUS is prepared with reference to Appendix I.X, and the Business Plan Supervision Report for UUS is prepared with reference to Appendix II.V.

IV. OTHER PROVISIONS
Appendix I and Appendix II are an integral part of this Financial Services Authority Circular.

V. CLOSING PROVISIONS
With the implementation of this Financial Services Authority Circular, the Bank Indonesia Circular Number 12/32/DPbS dated November 18, 2010 regarding the Business Plan for Sharia Commercial Banks and Sharia Business Units is revoked and declared invalid.

The provisions in this Financial Services Authority Circular take effect as of May 1, 2018.

Established in Jakarta on March 23, 2018
EXECUTIVE HEAD OF BANKING SUPERVISOR,
FINANCIAL SERVICES AUTHORITY signed
HERU KRISTIYANA

i
APPENDIX I
FINANCIAL SERVICES AUTHORITY CIRCULAR
NUMBER 8 /SEOJK.03/2018
REGARDING
BUSINESS PLAN FOR SHARIA COMMERCIAL BANKS AND SHARIA BUSINESS UNITS

ii
LIST OF APPENDICES
Appendix I.A : Financial Position Projection (Balance Sheet) 1
Appendix I.B : Commitment and Contingency Projection 3
Appendix I.C : Profit and Loss Projection 5
Appendix I.D : Profit Distribution Calculation 9
Appendix I.E : Zakat Fund Source and Disbursement Report 10
Appendix I.F : Charity Fund Source and Usage Report 11
Appendix I.G : Macro and Micro Assumptions Used 12
Appendix I.H : Projection of Key Financial Ratios and Certain Other Items
Appendix I.I : Plan for the Collection of Third-Party Funds 19
Appendix I.J : Plan for the Issuance of Securities 20
Appendix I.K : Other Financing Plans 21
Appendix I.L : Plan for the Provision of Funds to Related Parties 22
Appendix I.M : 1. Plan for Providing Financing to Core Debtors 23
2. Plan for Providing Financing Based on Specific Business Activities
3. a. Plan for Providing Financing Based on Economic Sector
b. Plan for Providing Financing Based on Type of Use
c. Plan for Providing Financing Based on Province
d. Plan for Providing Financing Based on Type of Contract
4. a. Plan for Providing Financing to Micro, Small, and Medium Business Debtors by Economic Sector
b. Plan for Providing Financing to Micro, Small, and Medium Business Debtors by Type of Use
c. Plan for Providing Financing to Micro, Small, and Medium Business Debtors by Province (Project Location/Debtor)
Appendix I.N : Plan for Investing Funds in the Form of Securities 34
Appendix I.O : Plan for Other Investments 35
Appendix I.P : Plan for Capital Participation 36
Appendix I.Q : Projection of Minimum Capital Provision Requirements (KPMM) 37

iii
Appendix I.R : Capital Change Plan 39
Appendix I.S : 1. Condition and Plan for Human Resources Needs
2. Plan for Human Resources Education and Training
Appendix I.T : Plan for the Utilization of Foreign Workers and Use of Outsourcing Labor (Outsourcing)
Appendix I.U : Plan for the Issuance of Products and/or Implementation of New Activities
Appendix I.V : Plan for the Development and/or Change of Office Network
Appendix I.W : 1. Business Plan Realization Report 46
2. Realization Report of Key Financial Ratios and Certain Other Items
3. Realization Report of the Development and/or Change of Office Network
4. Realization Report of the Utilization of Foreign Workers, Results of the Implementation of Knowledge Transfer Obligations, and Outsourcing Labor (Outsourcing)
5. Realization Report of Human Resources Education and Training
6. Realization Report of Linkage Program 54
Appendix I.X : Business Plan Supervision Report 55

Appendix I.A
FINANCIAL POSITION PROJECTION (BALANCE SHEET) PT SHARIA COMMERCIAL BANK ………….. Actual Sept Dec X-1 X-1 March June Sept Dec X+1 X+2 a. b. c. d. e. f. a. b. c. a. b. c. a. b. 13 Intangible Assets Accumulated Amortization of Intangible Assets -/- a. b. TOTAL ASSETS Lease Financing Participation Reserve for Impairment Losses on Productive Assets -/- Fixed Assets and Inventories Istishna' Term Salam Istishna' Assets in Progress Accumulated Depreciation -/- Abandoned Properties Assets Taken Over (AYDA) Deferred Accounts Deferred Istishna' Margin Income -/- Qardh Receivables Collective Operational Activities in Indonesia Operational Activities outside Indonesia Inter-Office Assets Reserve for Impairment Losses on Other Assets -/- Others Ijarah Assets Accumulated Depreciation/Amortization -/- Reserve for Impairment Losses -/- Individual Inventory Deferred Tax Assets Miscellaneous Assets Lease Receivables Mudharabah Musyarakah Profit-Sharing Financing millions Rp No. Year X Projection POS - POS Securities Owned Istishna' Receivables Acceptance Receivables Murabahah Receivables Deferred Murabahah Margin Income - ASSETS Cash Placements at Bank Indonesia Placements at Other Banks Spot and Forward Receivables Receivables from Securities Purchased with a Commitment to Resell (Reverse Repo) Receivables

Actual
Sept Dec
X-1 X-1 March June Sept Dec X+1 X+2 1 a. b. 2 a. b.
c. 3456789
a. b. a. b. c. d. e. f. a. b. c. a. b. c. d. e.
i. Fair Value Difference
ii. Fair Value Difference -/-
f.
i. Profit
ii. Loss -/-
g.
i. Profit
ii. Loss -/-
a. b. a.
i. Profit
ii. Loss -/-
b.
i. Profit
ii. Loss -/-
Notes:
X-1 is the year of report preparation
X is the first year of the Business Plan position X+1 is the second year of the Business Plan position X+2 is the third year of the Business Plan position Operational Activities outside Indonesia Deferred Tax Liabilities Miscellaneous Liabilities Profit Sharing Investment Funds Demand Deposits Savings Time Deposits Demand Deposits Savings Guarantee Deposits Inter-Office Liabilities Projection Year X Liabilities to Bank Indonesia Liabilities to Other Banks TOTAL LIABILITIES AND EQUITY Loan Capital Paid-up Capital Estimated Additional Paid-up Capital Agio Disagio -/- Time Deposits Liabilities to Other Banks Securities Financing Received Operational Activities in Indonesia Non-Profit Sharing Investment Funds Wadiah Savings Funds Current Year Revaluation Reserve on Fixed Assets Reserves Profit/Loss Donation Capital Capital Payment Funds Adjustments Due to Financial Statement Translation Other Comprehensive Income (Loss) Others Spot and Forward Liabilities Securities Issued Acceptance Liabilities Financing Received General Purpose Previous Years Basic Capital Unpaid Capital -/- Repurchased Shares (Treasury Stock) -/- Demand Deposits Savings LIABILITIES AND EQUITY No. POS - POS

Appendix I.B
COMMITMENT AND CONTINGENCY PROJECTION
PT SHARIA COMMERCIAL BANK …………..
Actual
Sept Dec
X-1 X-1 March June Sept Dec X+1 X+2
A

1. Undrawn Financing Facilities
   a. Related to Banks b. Not Related to Banks 2. a. Related to Banks b. Not Related to Banks
2. Others
   a. Related to Banks b. Not Related to Banks B COMMITMENT OBLIGATIONS 1. a. Third Parties Non-Banks

1. Committed
2. Uncommitted
   b. Banks
3. Committed
4. Uncommitted

2. Irrevocable L/C Still Running
   a. b.
3. a. Related to Banks
   b. Not Related to Banks
4. Others
   a. Related to Banks b. Not Related to Banks Undrawn Financing Facilities Foreign L/C Domestic L/C No. POS-POS Year X Spot and Forward Purchase Positions Still Running Spot and Forward Sale Positions Still Running RECEIVABLE COMMITMENTS millions Rp Projection

Actual
Sept Dec
X-1 X-1 March June Sept Dec X+1 X+2 C CONTINGENT RECEIVABLES

1. Guarantees Received
2. Income in Progress
   a. Related to Banks

1. Murabahah
2. Istishna'
3. Lease
4. Profit Sharing
5. Others
   b. Not Related to Banks
6. Murabahah
7. Istishna'
8. Lease
9. Profit Sharing
10. Others

3. Others
   a. Related to Banks b. Not Related to Banks D CONTINGENT OBLIGATIONS
4. Guarantees Given
   a. Related to Banks b. Not Related to Banks
5. Others
   a. Related to Banks b. Not Related to Banks E OTHERS
6. Productive Assets Written Off
   a. Productive Assets

1. Financing Given
2. Others
   b.
3. Financing Given
4. Others

2. Productive Assets Written Off from Receivables
   a. Related to Banks b. Not Related to Banks
3. Continuation of Restricted Investment Funds
   Notes:
   X-1 is the year of report preparation
   X is the first year of the Business Plan position X+1 is the second year of the Business Plan position X+2 is the third year of the Business Plan position Restored or Successfully Collected Productive Assets Written Off No. POS-POS Projection Year X

Appendix I.C
PROFIT AND LOSS PROJECTION
PT SHARIA COMMERCIAL BANK …………..
Actual
Sept Dec
X-1 X-1 March June Sept Dec X+1 X+2
I. Income from Fund Disbursement

1. From Bank Indonesia
   a. Sharia Indonesia Securities Certificates (SBIS) b. Sharia Bank Indonesia Facilities (FASBIS)
   c. Others
2. From Placements at Other Sharia Banks
   a. Wadiah Bonus

1. Demand Deposits
2. Savings
   b. Profit Sharing
3. Demand Deposits
4. Savings
5. Time Deposits
   c. Others

3. Securities
   a. From Other Sharia Banks b. From Third Parties Non-Banks
4. Financing Given
   a. From Other Banks

1. Income from Receivables
   a) Murabahah b) Istishna c) Ujrah d) Others
2. Profit-Sharing Income
   a) Mudharabah b) Musyarakah c) Others
3. a) Ijarah Lease Income
   b) Depreciation of Ijarah Assets -/- b. From Third Parties Non-Banks
4. Income from Receivables
   a) Murabahah b) Istishna' c) Ujrah d) Others
5. Profit-Sharing Income
   a) Mudharabah b) Musyarakah c) Others
6. a) Ijarah Lease Income
   b) Depreciation of Ijarah Assets -/-
7. Salam Income

5. Income from Inter-Office Transactions
   a. Head Office/Branches Abroad b. Head Office/Branches in Indonesia
6. Correction of Margin/Profit Sharing/Lease Income -/-
   millions Rp
   No. POS-POS
   Projection
   Year X

Actual
Sept Dec
X-1 X-1 March June Sept Dec X+1 X+2
II. Profit Sharing for Investment Fund Owners -/-

1. Non-Profit Sharing a To Other Banks

1. Demand Deposits
2. Savings
3. Time Deposits
4. Securities Issued
5. Financing Received
6. Others
   b. To Third Parties Non-Banks
7. Demand Deposits
8. Savings
9. Time Deposits
10. Securities Issued
11. Financing Received
12. Others
    c. Inter-Office Transactions
13. Head Office/Branches Abroad
14. Head Office/Branches in Indonesia

2. Profit Sharing
   a. To Other Banks

1. Demand Deposits
2. Savings
3. Time Deposits
4. Securities Issued
5. Financing Received
6. Others
   b. To Third Parties Non-Banks
7. Demand Deposits
8. Savings
9. Time Deposits
10. Securities Issued
11. Financing Received
12. Others
    c. Inter-Office Transactions
13. Head Office/Branches Abroad
14. Head Office/Branches in Indonesia
    III. Income After Profit Distribution (I-II)
    IV. Other Operational Income

1. Income from Securities Transactions
   a. b. Profit from Sale of Securities
2. Profit from Spot and Forward Transactions
   a. Fair Value Changes b. Transaction Profit 3.
3. Income from Participation, Fees/Commissions/Provisions
   a. Dividends b. Profit from Participation with Equity Method
   c. Fees/Commissions/Provisions
4. Correction of Impairment Loss Reserves
   a. Financial Assets b. Other Assets
5. Profit from Disposal of Ijarah Assets
6. Others
   Increase in Fair Value of Securities Measured at Fair Value Through Profit or Loss No. POS-POS Projection Year X Income of the Bank as Mudharib in Mudharabah Muqayyadah

Actual
Sept Dec
X-1 X-1 March June Sept Dec X+1 X+2
V. Operational Expenses

1. Remuneration to Bank Indonesia
2. Wadiah Deposit Bonus
   a. Other Banks b. Others
3. Securities Transaction Expenses
   a. b. Loss on Sale
4. Loss on Spot and Forward Transactions
   a. Fair Value Changes b. Transaction Loss
5. Loss from Participation and Commission/Provision Expenses
6. Insurance Premiums
7. Impairment Loss Reserves on Financial Assets
   a. Placements at Other Banks b. Spot and Forward Receivables
   c. Securities
   d. Acceptance Receivables e. Receivables

1. Murabahah Receivables
2. Istishna' Receivables
3. Lease Receivables
4. Qardh Receivables
   f. Profit-Sharing Financing
5. Mudharabah
6. Musyarakah
7. Others
   g. Lease Financing h. Participation
   i. Others

8. Impairment Losses on Other Assets
9. Depreciation/Amortization
10. Operational Risk Loss Provisions
12. Financing Restructuring Losses
13. Ijarah Asset Repair Costs
14. Loss on Disposal of Ijarah Assets
15. Labor
    a. Board of Commissioners and Sharia Supervisory Board b. Board of Directors
    c. Employees
    d. Others
16. Education and Training
    a. Board of Commissioners and Sharia Supervisory Board b. Board of Directors
    c. Employees
    d. Others
    POS-POS
    Projection
    Year X
    Losses Related to Operational Risks (including Losses from Loss of Fixed Assets and Inventories) Decrease in Fair Value of Securities Measured at Fair Value Through Profit or Loss No.

Actual
Sept Dec
X-1 X-1 March June Sept Dec X+1 X+2
17. Research and Development
18. Rent
19. Promotion
20. Taxes (Excluding Income Tax)
21. Maintenance and Repair of Fixed Assets and Inventories
22. Goods and Services
23. Others
VI. 1. Operational Profit
2. Operational Loss
VII. Non-Operational Income

1. Profit from Sale of Fixed Assets and Inventories
2. Profit from Foreign Exchange Transaction Translation
3. Receipt of Operational Property Insurance Claims
4. Others
   VIII. Non-Operational Expenses
5. Profit from Sale of Fixed Assets and Inventories
6. Profit from Foreign Exchange Transaction Translation
7. Others
   IX. 1. Non-Operational Profit
8. Non-Operational Loss X 1. Current Year Profit
9. Current Year Loss
   XI. Income Tax
10. Estimated Tax for Current Year
11. Deferred Tax
    a. Income b. Expenses
    XII. Net Profit/Loss
12. Net Profit
13. Net Loss
    Notes:
    X-1 is the year of report preparation
    X is the first year of the Business Plan position X+1 is the second year of the Business Plan position X+2 is the third year of the Business Plan position No. POS-POS Projection Year X

Appendix I.D
PROFIT DISTRIBUTION CALCULATION
PT SHARIA COMMERCIAL BANK ………….. millions Rp Total 1) Remuneration 2) Total 1) Remuneration 2) Total 1) Remuneration 2) Total 1) Remuneration 2) Total 1) Remuneration 2) Total 1) Remuneration 2) Total 1) Remuneration 2) A TYPE OF FUND DISBURSEMENT a. Murabahah b. Istishna'
c. Ujrah
d. Others
B TYPE OF FUND COLLECTION a. Demand Deposits b. Savings
c. Time Deposits
d. Liabilities to Other Banks e. Securities Issued f. Financing Received g. Others a. Demand Deposits b. Savings
c. Time Deposits
d. Liabilities to Other Banks e. Securities Issued f. Financing Received g. Others

1. Total is the average value of the average balance of fund disbursement or collection each month up to the reporting month.

Notes:
X-1 is the year of report preparation
X is the first year of the Business Plan position X+1 is the second year of the Business Plan position X+2 is the third year of the Business Plan position Remuneration in fund disbursement is the amount of margin/profit sharing/ujrah income received from financing disbursement to be shared among each month up to the reporting month. Remuneration in fund collection is the amount of profit sharing distributed each month up to the reporting month. Actual X-1 X-1 March June Sept Dec X+1 Year X Dec Dec X+2 Projection No. PRODUCT TYPE Nominal Sept Dec Nominal Income from Placements at Other Banks Non-Profit Sharing Profit Sharing Securities Income from Receivables Profit-Sharing Income Ijarah Lease Income Salam Income

Appendix I.E
ZAKAT FUND SOURCE AND DISBURSEMENT REPORT
PT SHARIA COMMERCIAL BANK ………….. millions Rp Actual Sept Dec X-1 X-1 March June Sept Dec X+1 X+2 1 Opening Balance of Zakat Funds 2 Zakat Funds Originating From:
a. Internal BUS b. External BUS a. Zakat Collection Agency b. Zakat Management Agency 4 Increase (Decrease) in Zakat Funds 5 Closing Balance of Zakat Funds Notes:
X-1 is the year of report preparation
X is the first year of the Business Plan position X+1 is the second year of the Business Plan position X+2 is the third year of the Business Plan position Disbursement of Zakat Funds to Zakat Managing Entities No. DESCRIPTION Projection Year X

Appendix I.F
CHARITY FUND SOURCE AND USAGE REPORT
PT SHARIA COMMERCIAL BANK ………….. millions Rp Actual Sept Dec X-1 X-1 March June Sept Dec X+1 X+2 1 Opening Balance of Charity Funds 2 Receipt of Charity Funds a. Infak b. Sedekah
c. Return of Productive Charity Funds
d. Penalties e. Non-Halal Receipts f. Others Total Receipts 3 Use of Charity Funds a. Productive Charity Funds b. Donations
c. Other Uses for Public Interest
Total Usage
X-1 is the year of report preparation
X is the first year of the Business Plan position X+1 is the second year of the Business Plan position X+2 is the third year of the Business Plan position 5 Closing Balance of Charity Funds No. DESCRIPTION Projection Year X Increase (Decrease) in Charity Funds

Appendix I.G
MACRO AND MICRO ASSUMPTIONS USED
PT ISLAMIC COMMERCIAL BANK …………
Actual
Sept Dec Dec Dec
X-1 X-1 March June Sept Dec X+1 X+2

MACRO ASSUMPTIONS
1 Gross Domestic Product (GDP) Growth (%)
2 Inflation (%)
3 Others (detailed by type of assumption) 2)

MICRO ASSUMPTIONS
1 Financing Growth (%)
2 Third-Party Fund Growth (%)
3 Third-Party Fund Return Rate (%)
4 Financing Return Rate (%)
5 Others (detailed by type of assumption) 3)

1. If quarterly assumptions are not available, annual assumptions may be used.
2. Other macro assumptions, such as exchange rates, export and import value growth.
3. Other micro assumptions, such as the share of Islamic Commercial Banks (BUS) in the industry.

Note:
X-1 is the year of report preparation
X is the first year of the Business Plan position X+1 is the second year of the Business Plan position X+2 is the third year of the Business Plan position

No. ASSUMPTION Year X 1)
Projection

Appendix I.H
PROJECTIONS OF CORE FINANCIAL RATIOS AND OTHER SPECIFIC ITEMS PT ISLAMIC COMMERCIAL BANK ………… Actual Sept Dec X-1 X-1 March June Sept Dec X+ 1 X+2

A CORE FINANCIAL RATIOS
1 Minimum Capital Provision Ratio (KPMM) 1) 2 Core Capital Ratio against Risk-Weighted Assets (ATMR) 1) 3 Core Capital Ratio against ATMR 4 Core Capital Ratio against Supplementary Capital 5 Core Capital Ratio against Total Assets 1) 6 Return on Equity (ROE) (%) 2) 7 Return on Asset (ROA) (%) 2) 8 Net Operating Margin (NOM) (%) 2) 9 Net Return (NI) 2) 10 Operating Expenses to Operating Income Ratio (BOPO) 11 Fee Based Income Ratio against Total Operating Income 12 Profit-Sharing Financing Ratio against Total Financing 13 Ratio of Non-Performing Productive Assets and Non-Performing Non-Productive Assets to Total Productive and Non-Productive Assets 14 Ratio of Non-Performing Productive Assets to Total Productive Assets 15 Ratio of Financial Asset Impairment Provisions (CKPN) to Productive Assets 16 Ratio of Formed CKPN to Mandatory Asset Impairment Provisions (PPA) 17 Non Performing Financing (NPF) Ratio 1)

• Gross
• Net
  18 Financing Ratio against Total Productive Assets 19 Core Debtor Ratio against Total Financing 20 Ratio of Foreclosed Collateral (AYDA) against Total Financing

No. RATIO AND OTHER SPECIFIC ITEMS Year X
Projection

• Actual
  Sept Dec
  X-1 X-1 March June Sept Dec X+ 1 X+2
  21 Undrawn Financing Facilities to Customers Commited
• Rupiah
• Foreign Currency
  Uncommited
• Rupiah
• Foreign Currency
  22 Spot and Forward Ratio against Total Assets 23 Liquid Assets Ratio against Total Assets 24 Liquid Assets Ratio against Short-Term Funding 25 Core Depositor Ratio against Total Third-Party Funds (DPK) 26 Financing to Deposit Ratio (FDR) (%) 2) 27 Short Term Mismatch (STM) (%) 3) 28 Short Term Mismatch Plus (STMP) (%) 3)

No. RATIO AND OTHER SPECIFIC ITEMS Year X
Projection

Actual
Sept Dec
X-1 X-1 March June Sept Dec X+ 1 X+2

B OTHER SPECIFIC ITEMS
1 Ratio of Total Financing to Micro Enterprises against Total Financing to MSMEs (%) 2 Ratio of Total Financing to Small Enterprises against Total Financing to MSMEs (%) 3 Ratio of Total Financing to Medium Enterprises against Total Financing to MSMEs (%) 4 Ratio of Total Financing to MSMEs against Total Financing (%) 5 a. Ratio of Education and Training Funds against Realization/Budget Expenditure of Human Resources (HR) (%) 4) b. Ratio of Remaining Education and Training Budget of This Year Used for Next Year (%) 5) 6 Ratio of Fixed Assets Not Used in Bank Operations against Capital (%)

Note:
X-1 is the year of report preparation
X is the first year of the Business Plan position X+1 is the second year of the Business Plan position X+2 is the third year of the Business Plan position

No. RATIO AND OTHER SPECIFIC ITEMS
Projection
Year X

Formulas and calculations of financial ratios refer to the regulations of the Financial Services Authority (OJK) regarding the minimum capital provision requirement for Islamic Commercial Banks (BUS). Formulas and calculations of financial ratios refer to the regulations of the Financial Services Authority (OJK) regarding transparency and publication for Islamic Banking Units (UUS). Formulas and calculations of financial ratios refer to the explanation of core financial ratios - Appendix I.H. Coverage of education and training funds refers to regulations regarding the provision of funds for the development of human resources of Islamic commercial banks. What is meant by remaining budget is the difference between the 5% (five percent) obligation from the realization.

EXPLANATION OF CORE FINANCIAL RATIOS AND OTHER SPECIFIC ITEMS

CORE FINANCIAL RATIO CALCULATION FORMULA
1 KPMM Ratio
Capital 1)
ATMR for Credit Risk, Operational Risk, and Market Risk 2)

2 Core Capital Ratio against ATMR
Core Capital 1)
Total ATMR 2) Total ATMR includes ATMR for Credit Risk, ATMR for Operational Risk, and ATMR for Market Risk.

3 Core Capital Ratio against ATMR
Core Capital 1)
Total ATMR 2) Total ATMR includes ATMR for Credit Risk, ATMR for Operational Risk, and ATMR for Market Risk.

4 Core Capital Ratio against Supplementary Capital Core Capital 1) Supplementary Capital 2)

5 Core Capital Ratio against Total Assets
Core Capital 1)
Total Assets 2) Total Assets include total assets recorded in the Statement of Financial Position (Balance Sheet).

6 Return on Equity (ROE) 1) Net Profit After Tax is the current year's net profit after tax. Net Profit After Tax 2) Net profit after tax calculation is annualized. Average Equity Example:
For June position: (accumulated profit as of June divided by 6) x 12
3) Average Equity: average core capital (tier 1)
Example:
For June position: (sum of core capital from January to June) divided by 6 4)

7 Return on Asset (ROA) Pre-Tax Profit 1)
Average Total Assets 2)

8 Net Operating Margin (NOM) 1)
2)
Average Productive Assets 3) Operating expenses are operating expenses including profit-sharing and bonus expenses (annualized). 4) 5) Average Productive Assets. Example:
Calculation of Core Capital refers to the Financial Services Authority Regulation regarding minimum capital provision requirements for Islamic Commercial Banks (BUS). Calculation of Core Capital refers to the Financial Services Authority Regulation regarding minimum capital provision requirements for Islamic Commercial Banks (BUS). Calculation of Supplementary Capital refers to the Financial Services Authority Regulation regarding Minimum Capital Provision Requirements for Islamic Commercial Banks (BUS).

No.
Income from Fund Disbursement After Profit Sharing – Operating Expenses Income from fund disbursement includes all income from fund disbursement, while profit-sharing expenses include all profit-sharing expenses from fund collection. Calculation of ATMR for Credit Risk and Market Risk is based on the book value of assets in the balance sheet (after deducting Financial Asset Impairment Provisions (CKPN)). Income from Fund Disbursement After Profit Sharing is income from fund disbursement after deducting profit-sharing expenses and operating expenses (annualized). Calculation of Core Capital refers to the Financial Services Authority Regulation regarding minimum capital provision requirements for Islamic Commercial Banks (BUS). Calculation of Capital and ATMR refers to the Financial Services Authority Regulation regarding minimum capital provision requirements for Islamic Commercial Banks (BUS). Calculation of Core Capital refers to the Financial Services Authority Regulation regarding minimum capital provision requirements for Islamic Commercial Banks (BUS).

EXPLANATION
Calculation of Core Capital refers to the Financial Services Authority Regulation regarding minimum capital provision requirements for Islamic Commercial Banks (BUS).

FINANCIAL RATIO
Pre-Tax Profit is the current year's profit annualized.
Average Total Assets is the average total assets in the Statement of Financial Position as stated in the Monthly Monetary and Financial System Stability Report of Islamic Commercial Banks and Islamic Banking Units. Productive assets considered are assets that generate profit-sharing, returns, and bonuses both in the balance sheet and in Administrative Accounts (TRA). For June position: sum of productive asset positions from January to June divided by 6.

• 9 Net Return (NI) 1)

Average Total Productive Assets 3)
4)
Average Productive Assets.
Example:
For June position: sum of total productive asset positions from January to June divided by 6.

10 1) Operating expenses are operating expenses including profit-sharing and bonus expenses (annualized).
2) Total operating income includes margin income, ujrah, profit sharing, and other operating income.
Fee Based Income 1)
Total Operating Income 2) Total Operating Income includes margin income, ujrah, profit sharing, and other operating income.

12 Ratio of Profit-Sharing Financing to Total Financing Profit-Sharing Financing 1) Total Financing 2) Total Financing is calculated based on book value in the balance sheet, gross (before deducting CKPN).
3) Total Financing only covers financing to third parties, not banks.

13 1)
Non-Performing Productive Assets + Non-Performing Non-Productive Assets 2) Total Productive Assets + Total Non-Productive Assets 3) 4)

14 1)
Non-Performing Productive Assets (excluding TRA) 2) Total Productive Assets (excluding TRA) 3) Total Productive Assets are calculated based on book value in the balance sheet, gross (before deducting CKPN).

15 Ratio of Financial Asset Impairment Provisions (CKPN) to Productive Assets CKPN Financial Assets 1) 2) 3) Total productive assets are calculated based on book value in the balance sheet before deducting CKPN.

16 1)
2)
Mandatory Asset Impairment Provisions (PPA) on Productive Assets Balance Sheet and TRA 3)

17 Non Performing Financing (NPF) Ratio Gross 1) Financing in Default 2) Financing only covers financing to third parties, not banks. Total Financing 3) Financing in Default is financing with poor, doubtful, and bad quality.
4) Financing in Default is calculated based on book value in the balance sheet, gross (before deducting CKPN).
5) Total Financing is calculated based on book value in the balance sheet, gross (before deducting CKPN).

18 Net NPF Ratio 1)
2) Financing only covers financing to third parties, not banks.
3) Financing in Default is financing with poor, doubtful, and bad quality.
4) Financing in Default is calculated based on book value in the balance sheet.
5)
6)

No. CORE FINANCIAL RATIO CALCULATION FORMULA EXPLANATION Income from Fund Disbursement After Profit Sharing - (Returns and Bonuses) is income from fund disbursement after deducting return expenses, returns, and bonuses (annualized). Ratio of Non-Performing Productive Assets to Total Productive Assets Total Productive Assets and Total Non-Productive Assets are calculated based on book value in the balance sheet and TRA, gross (before deducting CKPN). CKPN is the provision that Islamic Commercial Banks (BUS) must form, referring to applicable regulations and accounting standards, which includes individual CKPN and collective CKPN. Coverage of components and quality of productive assets according to Financial Services Authority regulations regarding asset quality assessment for Islamic Commercial Banks (BUS) and Islamic Banking Units (UUS). Non-Performing Productive Assets are productive assets with poor, doubtful, and bad quality. Non-Performing Productive Assets are calculated based on book value in the balance sheet, gross (before deducting CKPN). Ratio of Non-Performing Productive Assets and Non-Performing Non-Productive Assets to Total Productive and Non-Productive Assets Non-Performing Productive Assets and Non-Performing Non-Productive Assets are calculated based on book value in the balance sheet and TRA, gross (before deducting CKPN). Income from Fund Disbursement After Profit Sharing - (Returns and Bonuses) Coverage of components and quality of productive and non-productive assets according to Financial Services Authority regulations regarding asset quality assessment for Islamic Commercial Banks (BUS) and Islamic Banking Units (UUS). Operating Expenses to Operating Income Ratio (BOPO) Total Operating Expenses Total Operating Income Income from fund disbursement includes all income from fund disbursement, while return expenses include all profit-sharing, return, and bonus expenses from fund collection. Productive assets considered are assets that generate profit-sharing, returns, and bonuses both in the balance sheet and in TRA. Fee Based Income includes commission/provision/fee income originating from fund disbursement, financing, and other activities. Ratio of Formed CKPN to Mandatory Asset Impairment Provisions (PPA) Financing is financing as regulated in Financial Services Authority regulations regarding asset quality assessment for Islamic Commercial Banks (BUS) and Islamic Banking Units (UUS). CKPN for Financing in Default is the provision that Islamic Commercial Banks (BUS) must form for financing with poor, doubtful, and bad quality according to regulations in the Financial Accounting Standards (PSAK) and Indonesian Islamic Banking Accounting Guidelines (PAPSI), which includes individual and collective CKPN for financing. Total Productive Assets (excluding TRA) Financing in Default

• CKPN for Financing in Default
  Total Financing
  Total Financing is calculated based on book value in the balance sheet, gross (before deducting CKPN). Financing is financing as regulated in Financial Services Authority regulations regarding asset quality assessment for Islamic Commercial Banks (BUS) and Islamic Banking Units (UUS). Profit-Sharing Financing is all financing with profit-sharing agreements, whether using profit and loss sharing or revenue sharing methods. Non-Performing Productive Assets and Non-Performing Non-Productive Assets are assets with poor, doubtful, and bad quality. Coverage of productive asset components refers to Financial Services Authority regulations regarding asset quality assessment for Islamic Commercial Banks (BUS) and Islamic Banking Units (UUS). Calculation of mandatory PPA on Productive Assets Balance Sheet and TRA refers to Financial Services Authority regulations regarding asset quality assessment for Islamic Commercial Banks (BUS) and Islamic Banking Units (UUS). Calculation of CKPN refers to applicable regulations and accounting standards. Calculation of CKPN refers to applicable regulations and accounting standards. Ratio of Fee Based Income to Total Operating Income CKPN is the provision that Islamic Commercial Banks (BUS) must form, referring to applicable regulations and accounting standards, which includes individual CKPN and collective CKPN. CKPN on Balance Sheet Productive Assets + PPA on TRA Productive Assets

19 Ratio of Financing to Total Productive Assets Total Financing 1) Total Financing is financing to third parties, not banks. Total Productive Assets 2)

20 Ratio of Core Debtors to Total Financing 1) a. for Islamic Commercial Banks (BUS) with total assets less than or equal to Rp1 trillion, covers financing to 10 debtors or large groups. b. for Islamic Commercial Banks (BUS) with total assets greater than Rp1 trillion but less than or equal to Rp10 trillion, covers financing to 15 debtors or large groups.
c. for Islamic Commercial Banks (BUS) with total assets greater than Rp10 trillion, covers financing to 25 debtors or large groups.
2) Total Financing is financing to third parties, not banks.

21 Ratio of Spot and Forward to Total Assets 1) Spot and Forward Claims include all spot and forward claims recorded in the Statement of Financial Position (Balance Sheet).
2) Total Assets include total assets recorded in the Statement of Financial Position (Balance Sheet).

22 Ratio of Liquid Assets to Total Assets 1) Primary Liquid Assets + Secondary Liquid Assets 2) Secondary Liquid Assets include:
Total Assets a. government sukuk securities (government sukuk) trading and AFS category with good quality, traded on active markets, and having a remaining maturity of more than 1 year but less than 5 years; b. government sukuk securities (government sukuk) Hold to Maturity (HTM) category and having a remaining maturity of up to 1 year; and
c. government sukuk securities (government sukuk) trading and AFS category and having a remaining maturity > 5 years, with a haircut value of 25% (twenty-five percent) of market value.
3) Total assets include total assets recorded in the Statement of Financial Position (Balance Sheet).

23 Ratio of Liquid Assets to Short-Term Funding 1) Primary Liquid Assets + Secondary Liquid Assets 2) Secondary Liquid Assets include:
Short-Term Funding a. government sukuk securities (government sukuk) trading and AFS category with good quality, traded on active markets, and having a remaining maturity of more than 1 year but less than 5 years; b. government sukuk securities (government sukuk) HTM category and having a remaining maturity of up to 1 year;
c. government sukuk securities (government sukuk) trading and AFS category and having a remaining maturity > 5 years, with a haircut value of 25% (twenty-five percent) of market value.
3) Short-Term Funding includes current accounts, savings, and deposits with a remaining maturity of ≤ 1 year.

24 Ratio of Core Depositors to Total Third-Party Funds (DPK) 1) Core Depositors a. for Islamic Commercial Banks (BUS) with total assets less than or equal to Rp 1 trillion, covers 10 depositors; DPK b. for Islamic Commercial Banks (BUS) with total assets greater than Rp 1 trillion but less than or equal to Rp 10 trillion, covers 25 depositors;
c. for Islamic Commercial Banks (BUS) with total assets greater than Rp 10 trillion, covers 50 depositors.
2) DPK includes current accounts, savings, and deposits.

25 Financing to Deposit Ratio (FDR)
Financing 1)
DPK 2) Financing only covers financing to third parties, not banks.
3) DPK includes current accounts, savings, and deposits (excluding interbank).

26 Short Term Mismatch (STM)
Short-Term Assets 1)
Short-Term Liabilities 2)

27 Short Term Mismatch Plus (STMP)
Short-Term Assets + Cash + Secondary Reserves 1) Short-Term Liabilities 2)

No.
Core Depositors include the 10, 25, or 50 largest depositors from total savings, in the form of current accounts, savings, and deposits, with the following criteria:
Financing is financing as regulated in Financial Services Authority regulations regarding asset quality assessment for Islamic Commercial Banks (BUS) and Islamic Banking Units (UUS). Short-Term Assets are liquid assets less than 3 months including cash, SWBI, and SBSN in the maturity profile report as referred to in regulations regarding the Periodic Report of Islamic Commercial Banks. Short-Term Liabilities are liquid liabilities less than 3 months in the maturity profile report as referred to in regulations regarding the Periodic Report of Islamic Commercial Banks. Total Productive Assets are financing, securities, investments, and other claims listed in the balance sheet, both to third parties, not banks, and to banks, including to Bank Indonesia. Primary Liquid Assets include cash, placements at Bank Indonesia, placements at other banks, securities category AFS or trading, and all government sukuk securities (government sukuk) trading and AFS category with good quality, traded on active markets, and having a remaining maturity of 1 year or less. Financing to Core Debtors covers financing to third parties, not Banks, both individual debtors and groups, excluding related parties, with the following criteria:
Short-Term Assets are liquid assets less than 3 months other than cash, Bank Indonesia Wadiah Certificates (SWBI), and State Islamic Securities (SBSN) in the maturity profile report as referred to in regulations regarding the Periodic Report of Islamic Commercial Banks. Short-Term Liabilities are liquid liabilities less than 3 months in the maturity profile report as referred to in regulations regarding the Periodic Report of Islamic Commercial Banks. Primary Liquid Assets include cash, placements at Bank Indonesia, placements at other banks, securities category Available for Sale (AFS) or trading, and all government sukuk securities (government sukuk) trading and AFS category with good quality, traded on active markets, and having a remaining maturity of 1 year or less. Spot and Forward Claims Total Assets Financing to Core Debtors Total Financing

CORE FINANCIAL RATIO CALCULATION FORMULA EXPLANATION

Appendix I.I
THIRD-PARTY FUND COLLECTION PLAN
PT ISLAMIC COMMERCIAL BANK …………
Millions of Rp
Actual
Sept Dec
X-1 X-1 March June Sept Dec

Wadiah Savings Funds
A. Current Accounts

1. Rupiah
2. Foreign Currency
   Total Current Accounts 1)
   B. Savings
3. Rupiah
4. Foreign Currency
   Total Savings 2)

Non-Profit Sharing Investment Funds
A. Current Accounts

1. Rupiah
2. Foreign Currency
   Total Current Accounts 3)
   B. Savings
3. Rupiah
4. Foreign Currency
   Total Savings 4)
   C. Deposits
5. Rupiah

• 1 month
• 3 months
• 6 months
• ≥ 12 months

2. Foreign Currency

• 1 month
• 3 months
• 6 months
• ≥ 12 months
  Total Deposits 5)

TOTAL THIRD-PARTY FUND COLLECTION
A. Rupiah
B. Foreign Currency

TOTAL CORE DEPOSITORS 6)

• total assets ≤ Rp 1 trillion, covers 10 (ten) largest third-party fund customers;
• Rp 1 trillion < total assets ≤ Rp 10 trillion, covers 25 (twenty-five) largest third-party fund customers; or
• total assets > Rp 10 trillion, covers 50 (fifty) largest third-party fund customers.

Note:
X-1 is the year of report preparation
X is the first year of the Business Plan position

Total on this row must match the total Wadiah Savings Funds - Current Accounts in Appendix I.A - Balance Sheet Projection - Liabilities and Equity No.1a.

GROUP
Projection
Year X

Total Non-Profit Sharing Investment Funds
Total Wadiah Savings Funds
% CORE DEPOSITORS AGAINST THIRD-PARTY FUNDS

Core depositors are the largest third-party fund customers cumulatively for current account, savings, and deposit types distinguished by the total asset amount of the Bank as follows:

Total on this row must match the total Wadiah Savings Funds - Savings in Appendix I.A - Balance Sheet Projection - Liabilities and Equity No.1b.

Total on this row must match the total Non-Profit Sharing Investment Funds - Current Accounts in Appendix I.A - Balance Sheet Projection - Liabilities and Equity No.2a.

Total on this row must match the total Non-Profit Sharing Investment Funds - Savings in Appendix I.A - Balance Sheet Projection - Liabilities and Equity No.2b.

Total on this row must match the total Non-Profit Sharing Investment Funds - Deposits in Appendix I.A - Balance Sheet Projection - Liabilities and Equity No.2c.

Appendix I.J
SECURITIES ISSUANCE PLAN
PT ISLAMIC COMMERCIAL BANK …………
Millions of Rp
Actual
Sept Dec
X-1 X-1 March June Sept Dec

A. RUPIAH

1. Sharia Money Market Securities
   a. Interbank Mudharabah Investment Certificates (SIMA) b. Promissory Notes
   c. Sharia Medium Term Notes (MTN)
   d. Other Money Market Securities
2. Sharia Capital Market Securities
   a. Subordinated Sukuk b. Other Sukuk
   c. Other Capital Market Securities
   Total Securities - Rupiah

B. FOREIGN CURRENCY

1. Sharia Money Market Securities
   a. Interbank Mudharabah Investment Certificates (SIMA) b. Promissory Notes
   c. Sharia Medium Term Notes (MTN)
   d. Other Money Market Securities
2. Sharia Capital Market Securities
   a. Subordinated Sukuk b. Other Sukuk
   c. Other Capital Market Securities
   Total Securities - Foreign Currency

Liabilities and Equity No. 6

Note:
X-1 is the year of report preparation
X is the first year of the Business Plan position

Total on this row must match the total Issued Securities in Appendix I.A - Balance Sheet Projection -

TOTAL ISSUED SECURITIES 1)

TYPE
Projection
Year X

Appendix I.K
OTHER FINANCING PLAN 1)
PT ISLAMIC COMMERCIAL BANK …………
Millions of Rp
Actual
Sept Dec
X-1 X-1 March June Sept Dec

Note:
X-1 is the year of report preparation
X is the first year of the Business Plan position

TYPE OF OTHER FINANCING 1)
Projection
Year X

TOTAL

Other financing types are financing other than the form of third-party fund collection (current accounts, savings, and deposits) and issuance of securities.

---

Appendix I.L
FUNDING PROVISION TO RELATED PARTIES 1)
PT SHARIA COMMERCIAL BANK …………
Million Rp
Actual
Sept Dec
X-1 X-1 March June Sept Dec
1)
2) Types of funding provision are grouped into:
a. Financing
Note:
X-1 is the year of report preparation
X is the first year of the Business Plan position b. Other funding provisions, which include funding facilities as referred to in statutory regulations regarding Maximum Credit Limit (BMPK), other than Financing. NAME OF RELATED PARTY TYPE OF FUNDING PROVISION 2) Projection Year X RELATED PARTY RELATED PARTY is a related party as regulated in statutory regulations regarding Maximum Credit Limit (BMPK). TOTAL % FUNDING PROVISION TO RELATED PARTY AGAINST CAPITAL

Appendix I.M.1
FINANCING PROVISION PLAN TO CORE DEBTORS 1) PT SHARIA COMMERCIAL BANK ………… Million Rp Actual Sept Dec X-1 X-1 March June Sept Dec 1) a. total assets ≤ Rp 1 trillion, covering the 10 (ten) largest borrower customers; b. Rp 1 trillion < total assets ≤ Rp 10 trillion, covering the 15 (fifteen) largest borrower customers; or
c. total assets > Rp 10 trillion, covering the 25 (twenty-five) largest borrower customers.
Note:
X-1 is the year of report preparation
X is the first year of the Business Plan position Core debtor is the largest borrower customer individually or in a group outside related parties, distinguished based on the total asset value of the Sharia Commercial Bank (BUS) as follows:
BORROWER NAME/ GROUP OF BORROWERS
Projection
Year X
TOTAL
% FINANCING TO CORE DEBTOR
AGAINST TOTAL FINANCING

Appendix I.M.2
FINANCING PROVISION PLAN BASED ON SPECIFIC BUSINESS ACTIVITIES PT SHARIA COMMERCIAL BANK ………… Million Rp Actual Sept Dec X-1 X-1 March June Sept Dec

1. Property
2. Textile and Textile Product Industry (TPT)
3. Palm Oil Plantation and Its Processing
4. Motor Vehicle Financing
5. Housing Financing
6. Financing Cards (sharia card)
7. Securities Companies
8. Financing Companies
9. Tourism Industry
10. Others (detailed according to business activities
    that become the focus of the majority of main financing provision by BUS, such as: Shipping, Telecommunications, Toll Road Construction, Pensioners, Employees) 1) Note:
    X-1 is the year of report preparation
    X is the first year of the Business Plan position SPECIFIC BUSINESS ACTIVITIES 1) Projection Year X TOTAL Specific business activities listed in this appendix are only filled for business types relevant as the focus of financing provision by BUS and BUS can add other business activity types that are suitable as the focus of each respective BUS. For business activity types that are not the focus of financing provision by BUS, it is sufficient to fill in NS (not significant).

Appendix I.M.3.a
FINANCING PROVISION PLAN BASED ON ECONOMIC SECTOR 1) PT SHARIA COMMERCIAL BANK ………… Million Rp Actual Sept Dec X-1 X-1 March June Sept Dec A RUPIAH 1 Agriculture, Hunting, and Forestry 2 Fisheries 3 Mining and Quarrying 4 Manufacturing Industry 5 Electricity, Gas, and Water 6 Construction 7 Wholesale and Retail Trade 8 Accommodation and Food Services 9 Transportation, Warehousing, and Communication 10 Financial Intermediation 11 Real Estate, Rental and Business Services 12 Government Administration, Defense, and Mandatory Social Security 13 Educational Services 14 Health and Social Services 15 Community, Social, Cultural, Entertainment, and Other Personal Services 16 Personal Services Serving Households 17 International Bodies and Extra-International Bodies Others 18 Activities with Unclear Boundaries 19 Not an Economic Activity 20 Others ECONOMIC SECTOR Projection Year X TOTAL RUPIAH

• Actual
  Sept Dec
  X-1 X-1 March June Sept Dec B FOREIGN CURRENCY 1 Agriculture, Hunting, and Forestry 2 Fisheries 3 Mining and Quarrying 4 Manufacturing Industry 5 Electricity, Gas, and Water 6 Construction 7 Wholesale and Retail Trade 8 Accommodation and Food Services 9 Transportation, Warehousing, and Communication 10 Financial Intermediation 11 Real Estate, Rental and Business Services 12 Government Administration, Defense, and Mandatory Social Security 13 Educational Services 14 Health and Social Services 15 Community, Social, Cultural, Entertainment, and Other Personal Services 16 Personal Services Serving Households 17 International Bodies and Extra-International Bodies Others 18 Activities with Unclear Boundaries 19 Not an Economic Activity 20 Others 1) 2) Note:
  X-1 is the year of report preparation
  X is the first year of the Business Plan position TOTAL FOREIGN CURRENCY The amount in this row must be equal to the total financing in Appendix I.A - Balance Sheet Projection - Asset No. 8, 9, 10, and 14. TOTAL FINANCING BASED ON ECONOMIC SECTOR 2) Explanation regarding economic sector categories refers to statutory regulations regarding guidelines for the Preparation of Monthly Monetary and Financial System Stability Reports for BUS and UUS (LSMK). ECONOMIC SECTOR Projection Year X

Appendix I.M.3.b
FINANCING PROVISION PLAN BASED ON TYPE OF USE PT SHARIA COMMERCIAL BANK ………… Million Rp Actual Sept Dec X-1 X-1 March June Sept Dec RUPIAH A. WORKING CAPITAL

1. Retail
2. Corporate
3. Others
   Total Working Capital Financing
   B. INVESTMENT
4. Retail
5. Corporate
6. Others
   Total Investment Financing
   C. CONSUMPTION
7. Retail
8. Corporate
9. Others
   Total Consumption Financing
   FOREIGN CURRENCY
   A. WORKING CAPITAL
10. Retail
11. Corporate
12. Others
    Total Working Capital Financing
    B. INVESTMENT
13. Retail
14. Corporate
15. Others
    Total Investment Financing
    C. CONSUMPTION
16. Retail
17. Corporate
18. Others
    Total Consumption Financing

Note:
X-1 is the year of report preparation
X is the first year of the Business Plan position The amount in this row must be equal to the total financing in Appendix I.A - Balance Sheet Projection - Asset No. 8, 9, 10, and 14. TYPE OF USE Projection Year X TOTAL FINANCING BASED ON TYPE OF USE 1) TOTAL RUPIAH TOTAL FOREIGN CURRENCY

Appendix I.M.3.c
FINANCING PROVISION PLAN BASED ON PROVINCE PT SHARIA COMMERCIAL BANK ………… Million Rp Actual Sept Dec X-1 X-1 March June Sept Dec 1 Nanggroe Aceh Darussalam 2 North Sumatra 3 West Sumatra 4 Bengkulu 5 Riau 6 Riau Islands 7 Jambi 8 South Sumatra 9 Lampung 10 Bangka Belitung Islands 11 DKI Jakarta 12 West Java 13 Banten 14 Central Java 15 DI Yogyakarta 16 East Java 17 West Kalimantan 18 Central Kalimantan 19 South Kalimantan 20 East Kalimantan 21 North Kalimantan 22 Bali 23 West Nusa Tenggara 24 East Nusa Tenggara 25 West Sulawesi 26 North Sulawesi 27 Central Sulawesi 28 South Sulawesi 29 Southeast Sulawesi 30 Gorontalo 31 Maluku 32 North Maluku 33 West Papua 34 Papua 35 ……………… 1) Note:
X-1 is the year of report preparation
X is the first year of the Business Plan position The amount in this row must be equal to the total financing in Appendix I.A - Balance Sheet Projection - Asset No. 8, 9, 10 and 14. PROVINCE Projection Year X TOTAL 1)

Appendix I.M.3.d
FINANCING PROVISION PLAN BASED ON CONTRACT TYPE PT SHARIA COMMERCIAL BANK ………… Million Rp Actual Sept Dec X-1 X-1 March June Sept Dec RUPIAH A. Receivables

1. Murabahah
2. Istishna'
3. Qardh
4. Lease Receivables
   B. Financing
5. Mudharabah
6. Musyarakah
7. Others
   C. Ijarah
   D. Salam
   TOTAL RUPIAH
   FOREIGN CURRENCY
   A. Receivables
8. Murabahah
9. Istishna'
10. Qardh
11. Lease Receivables
    B. Financing
12. Mudharabah
13. Musyarakah
14. Others
    C. Ijarah
    D. Salam
    TOTAL FOREIGN CURRENCY

Note:
X-1 is the year of report preparation
X is the first year of the Business Plan position The amount in this row must be equal to the total financing in Appendix I.A - Balance Sheet Projection - Asset No. 8, 9, 10, and 14. CONTRACT TYPE Projection Year X TOTAL FINANCING BASED ON CONTRACT TYPE 1)

Appendix I.M.4.a
FINANCING PROVISION PLAN TO MICRO, SMALL, AND MEDIUM ENTERPRISE DEBTORS BASED ON ECONOMIC SECTOR PT SHARIA COMMERCIAL BANK ………… Million Rp Actual Sept Dec X-1 X-1 March June Sept Dec A MICRO ENTERPRISES 1 Agriculture, Hunting, and Forestry 2 Fisheries 3 Mining and Quarrying 4 Manufacturing Industry 5 Electricity, Gas, and Water 6 Construction 7 Wholesale and Retail Trade 8 Accommodation and Food Services 9 Transportation, Warehousing, and Communication 10 Financial Intermediation 11 Real Estate, Rental and Business Services 12 Government Administration, Defense, and Mandatory Social Security 13 Educational Services 14 Health and Social Services 15 Community, Social, Cultural, Entertainment, and Personal 16 Others Personal Services Serving Households 17 International Bodies and Extra-International Bodies Others 18 Activities with Unclear Boundaries 19 Not an Economic Activity 20 Others B SMALL ENTERPRISES 1 Agriculture, Hunting, and Forestry 2 Fisheries 3 Mining and Quarrying 4 Manufacturing Industry 5 Electricity, Gas, and Water 6 Construction 7 Wholesale and Retail Trade 8 Accommodation and Food Services 9 Transportation, Warehousing, and Communication 10 Financial Intermediation 11 Real Estate, Rental and Business Services 12 Government Administration, Defense, and Mandatory Social Security 13 Educational Services 14 Health and Social Services 15 Community, Social, Cultural, Entertainment, and Personal 16 Others Personal Services Serving Households 17 International Bodies and Extra-International Bodies Others 18 Activities with Unclear Boundaries 19 Not an Economic Activity 20 Others C MEDIUM ENTERPRISES 1 Agriculture, Hunting, and Forestry 2 Fisheries 3 Mining and Quarrying 4 Manufacturing Industry 5 Electricity, Gas, and Water 6 Construction 7 Wholesale and Retail Trade 8 Accommodation and Food Services 9 Transportation, Warehousing, and Communication 10 Financial Intermediation 11 Real Estate, Rental and Business Services 12 Government Administration, Defense, and Mandatory Social Security 13 Educational Services 14 Health and Social Services 15 Community, Social, Cultural, Entertainment, and Personal 16 Personal Services Serving Households 17 International Bodies and Extra-International Bodies Others 18 Activities with Unclear Boundaries 19 Not an Economic Activity 20 Others Note:
X-1 is the year of report preparation
X is the first year of the Business Plan position TOTAL MICRO ENTERPRISE FINANCING TOTAL SMALL ENTERPRISE FINANCING TOTAL MEDIUM ENTERPRISE FINANCING TOTAL FINANCING TO MICRO, SMALL, AND MEDIUM ENTERPRISE DEBTORS BASED ON ECONOMIC SECTOR (A + B + C) ECONOMIC SECTOR Projection Year X

Appendix I.M.4.b
FINANCING PROVISION PLAN TO MICRO, SMALL, AND MEDIUM ENTERPRISE DEBTORS BASED ON TYPE OF USE PT SHARIA COMMERCIAL BANK ………… Million Rp Actual Sept Dec X-1 X-1 March June Sept Dec RUPIAH A. WORKING CAPITAL

1. Micro
2. Small
3. Medium
   Total Working Capital Financing
   B. INVESTMENT
4. Micro
5. Small
6. Medium
   Total Investment Financing
   FOREIGN CURRENCY
   A. WORKING CAPITAL
7. Micro
8. Small
9. Medium
   Total Working Capital Financing
   B. INVESTMENT
10. Micro
11. Small
12. Medium
    Total Investment Financing
    Note:
    X-1 is the year of report preparation
    X is the first year of the Business Plan position TOTAL FINANCING TO MICRO, SMALL, AND MEDIUM ENTERPRISE DEBTORS BASED ON TYPE OF USE TOTAL RUPIAH TOTAL FOREIGN CURRENCY TYPE OF USE Projection Year X

Appendix I.M.4.c
FINANCING PROVISION PLAN TO MICRO, SMALL, AND MEDIUM ENTERPRISE DEBTORS BASED ON PROVINCE (PROJECT LOCATION/DEBTOR LOCATION) PT SHARIA COMMERCIAL BANK ………… Million Rp Actual Sept Dec X-1 X-1 March June Sept Dec A MICRO ENTERPRISES 1 Nanggroe Aceh Darussalam 2 North Sumatra 3 West Sumatra 4 Bengkulu 5 Riau 6 Riau Islands 7 Jambi 8 South Sumatra 9 Lampung 10 Bangka Belitung Islands 11 DKI Jakarta 12 West Java 13 Banten 14 Central Java 15 DI Yogyakarta 16 East Java 17 West Kalimantan 18 Central Kalimantan 19 South Kalimantan 20 East Kalimantan 21 North Kalimantan 22 Bali 23 West Nusa Tenggara 24 East Nusa Tenggara 25 West Sulawesi 26 North Sulawesi 27 Central Sulawesi 28 South Sulawesi 29 Southeast Sulawesi 30 Gorontalo 31 Maluku 32 North Maluku 33 West Papua 34 Papua 35 …………….. B SMALL ENTERPRISES 1 Nanggroe Aceh Darussalam 2 North Sumatra 3 West Sumatra 4 Bengkulu 5 Riau 6 Riau Islands 7 Jambi 8 South Sumatra 9 Lampung 10 Bangka Belitung Islands 11 DKI Jakarta 12 West Java 13 Banten 14 Central Java 15 DI Yogyakarta 16 East Java 17 West Kalimantan 18 Central Kalimantan 19 South Kalimantan 20 East Kalimantan 21 North Kalimantan 22 Bali 23 West Nusa Tenggara 24 East Nusa Tenggara 25 West Sulawesi 26 North Sulawesi 27 Central Sulawesi 28 South Sulawesi 29 Southeast Sulawesi 30 Gorontalo 31 Maluku 32 North Maluku 33 West Papua 34 Papua 35 …………………… TOTAL TOTAL PROVINCE Projection Year X

• Actual
  Sept Dec
  X-1 X-1 March June Sept Dec C MEDIUM ENTERPRISES 1 Nanggroe Aceh Darussalam 2 North Sumatra 3 West Sumatra 4 Bengkulu 5 Riau 6 Riau Islands 7 Jambi 8 South Sumatra 9 Lampung 10 Bangka Belitung Islands 11 DKI Jakarta 12 West Java 13 Banten 14 Central Java 15 DI Yogyakarta 16 East Java 17 West Kalimantan 18 Central Kalimantan 19 South Kalimantan 20 East Kalimantan 21 North Kalimantan 22 Bali 23 West Nusa Tenggara 24 East Nusa Tenggara 25 West Sulawesi 26 North Sulawesi 27 Central Sulawesi 28 South Sulawesi 29 Southeast Sulawesi 30 Gorontalo 31 Maluku 32 North Maluku 33 West Papua 34 Papua 35 ……………………….. Note:
  X-1 is the year of report preparation
  X is the first year of the Business Plan position TOTAL FINANCING TO MICRO, SMALL, AND MEDIUM ENTERPRISE DEBTORS BASED ON PROVINCE TOTAL PROVINCE Projection Year X

Appendix I.N
PLAN FOR INVESTMENT IN THE FORM OF SECURITIES PT SHARIA COMMERCIAL BANK ………… Million Rp Actual Sept Dec X-1 X-1 March June Sept Dec A. RUPIAH

1. Sharia Money Market Securities
   a. Sharia State Treasury Bills b.
   c. Promissory Notes
   d. Bills of Exchange

1. Export Bills
2. Other Bills
   e. Sharia Medium Term Notes (MTN) f. Others

2. Sharia Capital Market Securities
   a. Sharia Mutual Fund Certificates b. Sharia State Securities (SBSN)

1. State Sukuk
2. Retail Sukuk
   c. Subordinated Sukuk
   d. Other Sukuk e. Asset-Backed Securities f. Others B. FOREIGN CURRENCY

1. Sharia Money Market Securities
   a. Sharia State Treasury Bills b.
   c. Promissory Notes
   d. Bills of Exchange

1. Export Bills
2. Other Bills
   e. Sharia Medium Term Notes (MTN) f. Others

2. Sharia Capital Market Securities
   a. Sharia Mutual Fund Certificates b. Sharia State Securities (SBSN)

1. State Sukuk
2. Retail Sukuk
   c. Subordinated Sukuk
   d. Other Sukuk e. Asset-Backed Securities f. Others 1) Note:
   X-1 is the year of report preparation
   X is the first year of the Business Plan position TOTAL FOREIGN CURRENCY TOTAL RUPIAH The amount in this row must be equal to the total securities held in Appendix I.A - Balance Sheet Projection - Asset No. 5. TOTAL INVESTMENT IN THE FORM OF SECURITIES 1) TYPE Projection Year X Sharia Interbank Mudharabah Investment Certificate Sharia Interbank Mudharabah Investment Certificate
3. Bills of Domestic Documentary Credit (SKBDN)
4. Bills of Domestic Documentary Credit (SKBDN)

Appendix I.O
PLAN FOR OTHER INVESTMENTS
PT SHARIA COMMERCIAL BANK …………
Million Rp
Actual
Sept Dec
X-1 X-1 March June Sept Dec
Note:
X-1 is the year of report preparation
X is the first year of the Business Plan position TYPE OF OTHER INVESTMENT Projection Year X TOTAL

Appendix I.P
PLAN FOR CAPITAL PARTICIPATION
PT SHARIA COMMERCIAL BANK …………
Million Rp
Actual
Sept Dec
X-1 X-1 March June Sept Dec
A. CAPITAL PARTICIPATION
1 ...
2 ...
3 ...
4 ... etc
B. TEMPORARY CAPITAL PARTICIPATION
1 ...
2 ...
3 ...
4 ... etc
1)
Note:
X-1 is the year of report preparation
X is the first year of the Business Plan position COMPANY NAME Projection Year X The amount in this row must be equal to the total participation in Appendix I.A - Balance Sheet Projection - Asset No. 11. Total Capital Participation Total Temporary Capital Participation TOTAL CAPITAL PARTICIPATION 1)

Appendix I.Q
PROJECTION OF COMPLIANCE WITH MINIMUM CAPITAL PROVISION OBLIGATION (KPMM) PT SHARIA COMMERCIAL BANK …………… Actual Sept Dec X-1 X-1 March June Sept Dec X+1 X+2 I Core Capital (Tier 1)
1.1 Paid-up capital (common shares)
1.1.1
1.1.2 Unpaid capital (-/-)
1.1.3 Treasury stocks (-/-)
1.2 Additional Capital Reserves 1)
1.2.1 Additional capital reserve adders
1.2.1.1 Common share premium
1.2.1.2 Donated capital
1.2.1.3 General reserves
1.2.1.4 Retained earnings after tax
1.2.1.5 Current year earnings after tax (100%)
1.2.1.6 Translation differences of financial statements
1.2.1.7 Capital contribution funds
1.2.1.8 Common share-based warrants issued (max 50%)
1.2.1.9 Common share-based stock options
1.2.1.10 Other comprehensive income: potential gains
1.2.1.11 Surplus balance of fixed asset revaluation
1.2.2 Additional capital reserve deductors
1.2.2.1 Common share discount (-/-)
1.2.2.2 Prior years' losses (-/-)
1.2.2.3 Current year losses (-/-)
1.2.2.4 Translation differences of financial statements (-/-)
1.2.2.5 Other comprehensive income: potential losses (-/-)
1.2.2.6 Shortfall between PPA on productive assets and CKPN productive assets (-/-)
1.2.2.7 Shortfall from fair value adjustments of financial instruments in trading book (-/-)
1.2.2.8 PPA on non-productive assets that must be calculated (-/-)
1.3 Minority Interest from CET 1 issued by subsidiaries (specific for consolidation)
1.4 Core Capital Deductors 1)
1.4.1 Deferred tax asset calculation (-/-)
1.4.2 Goodwill (-/-)
1.4.3 Other intangible assets
1.4.3.1 Copyright (-/-)
1.4.3.2 Patent Rights (-/-)
1.4.3.3 Other intellectual property rights (including software applications) (-/-)
1.4.3.4 Others (-/-)
1.4.4 Participations (-/-)
1.4.5 Capital deficiency in subsidiaries that are insurance companies (specific for consolidation) (-/-)
1.4.5 Securitization exposures (-/-)
1.4.6 Investments in Additional Tier 1 (AT1) and/or Tier 2 instruments in other banks 2) (-/-)
Total Core Capital (CET 1)
2 Additional Core Capital (AT 1) 1)
2.1 Instruments Meeting Requirements (AT 1)
2.2 Additional Core Capital Deductors (AT 1) (-/-)
Total Additional Core Capital (AT 1)
Core Capital (CET 1)
Authorized capital
Total Core Capital (1.1. + 1.2.)
Million Rp
Projection
CAPITAL COMPONENTS Year X

• Actual
  Sept Dec
  X-1 X-1 March June Sept Dec X+1 X+2
  II 1 Capital instruments in the form of shares or other forms meeting Tier 2 requirements 2 Premium/Discount 3 General reserves for PPA on productive assets that must be formed (max 1.25% of RWA Credit Risk) 4 Purpose reserves 5 Supplementary Capital Deductors 1)
  5.1 Sinking Fund (-/-)
  5.2 Investments in Tier 2 instruments in other banks 2) (-/-)
  Total Capital
  RISK WEIGHTED ASSETS
  (-/-)
  CET 1 Ratio

1. Detailed presentation may not be displayed if the value is zero.
2. Investments in financial instruments that are equity instruments recognized as capital in other banks are deducted from each respective capital.
4. Applies to Banks required to form a Countercyclical Buffer as regulated in Otoritas Jasa Keuangan Regulations regarding minimum capital provision obligations for BUS.
5. Applies to Banks required to form a Capital Surcharge for D-SIB as regulated in Otoritas Jasa Keuangan Regulations regarding the designation of systemically important banks and capital surcharge.
   Note:
   X-1 is the year of report preparation
   X is the first year of the Business Plan position X+1 is the second year of the Business Plan position X+2 is the third year of the Business Plan position CAPITAL COMPONENTS Capital Surcharge for D-SIB 5) KPMM Ratio CET 1 FOR BUFFER PERCENTAGE OF BUFFER REQUIRED TO BE MET BY THE BANK Capital Conservation Buffer 3) Countercyclical Buffer 4) Applies to Banks required to form a Capital Conservation Buffer as regulated in Otoritas Jasa Keuangan Regulations regarding minimum capital provision obligations for BUS. Supplementary Capital (Tier 2) OPERATIONAL RISK RWA TOTAL RWA CREDIT RISK RWA KPMM RATIO ACCORDING TO RISK PROFILE % Surplus of general reserves for PPA on productive assets that become deductors for Credit Risk RWA

Appendix I.R
PLAN FOR CAPITAL CHANGES
PT SHARIA COMMERCIAL BANK ……………
Million Rp
Actual Projection
Sept Dec Year X Dec Dec
X-1 X-1 March June Sept Dec X+1 X+2
CAPITAL POSITION
A. Shareholder Names
1 ...
2 ...
3 ...
4 ...
5 ... etc
Total Paid-up Capital
B. Initial Public Offering (IPO) - Go Public
C. Right Issue
D. Others
TOTAL CAPITAL POSITION (A+B+C+D)
Note:
X-1 is the year of report preparation
X is the first year of the Business Plan position X+1 is the second year of the Business Plan position X+2 is the third year of the Business Plan position

Appendix I.S.1
CONDITIONS AND PLAN FOR HUMAN RESOURCE NEEDS 1) PT SHARIA COMMERCIAL BANK …………… Actual Sept Dec X-1 X-1 March June Sept Dec

1. Filled with the number of human resources.

Note:
X-1 is the year of report preparation
X is the first year of the Business Plan position Position is filled according to the BUS organizational structure starting from one level below the Board of Directors down to the lowest employees, including expert staff such as professional contract staff, special staff of the Board of Directors (excluding outsourcing). No. POSITION 2) Year X Projection

Appendix I.S.2
PLAN FOR HUMAN RESOURCE EDUCATION AND TRAINING PT SHARIA COMMERCIAL BANK …………… NO. TYPE OF EDUCATION/TRAINING TYPE POSITION NUMBER OF PEOPLE DURATION PROVIDING INSTITUTION PLANNED COST

Appendix I.T
PLAN FOR UTILIZATION OF FOREIGN WORKERS
AND USE OF OUTSOURCED WORKFORCE
PT SHARIA COMMERCIAL BANK ...............
A Foreign Workers (TKA)
POSITION SCOPE
1 Commissioner
2 Director
3 Branch Manager
4 Executive Officials
5 Experts/Consultants
6 Other Positions 1)
1)
B Outsourced Workforce (Outsourcing) 2)
Actual
Sept Dec
X-1 X-1 March June Sept Dec etc
2) Filled with the number of Outsourced Workforce.
3)
Note:
X-1 is the year of report preparation
X is the first year of the Business Plan position Work Field Assignment is filled referring to Appendix I.B of the Otoritas Jasa Keuangan Circular Letter on Prudential Principles for Commercial Banks That Delegate Part of Work Execution to Other Parties. NO. WORK FIELD AND ASSIGNMENT POSITION TOTAL DURATION NAME OF COMPANION NO. WORK FIELD ASSIGNMENT 3) PLANNED KNOWLEDGE TRANSFER PROGRAM
Reasons for utilizing TKA and reasons for not/not yet utilizing Indonesian workforce: .......................................................................
a. .................................................................................................................................................................................................................
b. .................................................................................................................................................................................................................
etc .................................................................................................................................................................................................................
If any, in accordance with Otoritas Jasa Keuangan approval.
NAME OF TKA
Year X
Projection

Appendix I.U
BUSINESS PLAN FOR NEW PRODUCT ISSUANCE AND/OR NEW ACTIVITIES IMPLEMENTATION 1)
PT SHARIA COMMERCIAL BANK ...............
RELATED TIME FRAMEWORK FOR PRODUCT IMPLEMENTATION NO. TYPE OF NEW PRODUCT ISSUANCE OR ACTIVITY IMPLEMENTATION FOR BUS STRATEGY 2) A. PRODUCTS etc. B. ACTIVITIES etc.

1. Only new products and/or activities that have not been previously issued or implemented by the SCB.
2. More detailed explanations/descriptions can be attached in a separate sheet.
   Note:
   For SCBs wishing to conduct Officeless Financial Services in the context of Inclusive Finance (Laku Pandai), the plan for conducting Laku Pandai must also be accompanied by information and explanations regarding the number and type of agents targeted per year during the first 3 (three) years of implementation, and for partnerships in the first year, accompanied by details of district/city locations. RISK MITIGATION FOR NEW PRODUCT ISSUANCE AND/OR NEW ACTIVITY IMPLEMENTATION OBJECTIVE/BENEFIT GENERAL DESCRIPTION 2) POSSIBLE RISKS THAT MAY ARISE 2)

Appendix I.V
PLAN FOR DEVELOPMENT AND/OR CHANGES IN OFFICE NETWORK PT SHARIA COMMERCIAL BANK ……………….. NO. OFFICE NAME A OPENING 1 Regional Office 1) etc.. 2 Branch Office 1) etc.. 3 Sub-Branch Office 1) etc.. 4 Cash Office 1) etc.. 5 Functional Office 1) etc.. 6 Cash Service Activities 1) etc.. 7 Sharia Banking Services 1) etc.. 8 Offices Abroad 1) etc.. B CHANGES 1 Regional Office 1) etc.. 2 Branch Office 1) etc.. 3 Sub-Branch Office 1) etc.. 4 Cash Office 1) etc.. 5 Functional Office 1) etc.. 6 Cash Service Activities 1) etc.. 7 Sharia Banking Services 1) etc.. 8 Offices Abroad 1) etc.. HEAD OFFICE ESTIMATED INVESTMENT/COST LOCATION 2) NOTES 3) PLANNED IMPLEMENTATION TIME 1) - NO OFFICE NAME C ADDRESS RELOCATION 1 Regional Office 1) etc.. 2 Branch Office 1) etc.. 3 Sub-Branch Office 1) etc.. 4 Cash Office 1) etc.. 5 Functional Office 1) etc.. 6 Cash Service Activities 1) etc.. 7 Sharia Banking Services 1) etc.. 8 Offices Abroad 1) etc.. D CLOSING 1 Regional Office 1) etc.. 2 Branch Office 1) etc.. 3 Sub-Branch Office 1) etc.. 4 Cash Office 1) etc.. 5 Functional Office 1) etc.. 6 Cash Service Activities 1) etc.. 7 Sharia Banking Services 1) etc.. 8 Offices Abroad 1) etc..

1. Filled with the month of planned implementation time.
2. For locations within the DKI Jakarta Province, at least include the name of the administrative city or administrative regency.
   For locations outside the DKI Jakarta Province, at least include the name of the regency/city.
3. More detailed notes can be attached in a separate sheet.
   Note:
   This form is completed with calculations of core capital allocation availability referring to Financial Services Authority regulations regarding office network opening based on bank's core capital. HEAD OFFICE PLANNED IMPLEMENTATION TIME 1) ESTIMATED INVESTMENT/COST LOCATION 2) NOTES 3)

Appendix I.W.1
BUSINESS PLAN REALIZATION REPORT 1)
PT SHARIA COMMERCIAL BANK ………………
PERIOD: ..........................
a. b. c.
1)
2)
Explanation regarding the achievement of the Business Plan includes focus, priorities for achieving the Business Plan, and comparison between the Business Plan and its realization. 2) Explanation regarding deviations from the Business Plan realization, such as causes and obstacles faced. Follow-up actions or efforts to be taken to improve the achievement of the Business Plan realization. The number of pages/size in this appendix is not binding so that the SCB can elaborate in more detail or add in separate sheets. Period is filled with the month of the realization report. Comparison of the Business Plan with realization besides covering Appendix I.W.2, the SCB also needs to explain the size of realization related to financial projections, fund gathering, fund disbursement, and capital planning not covered in that appendix.

Appendix I.W.2
REPORT ON THE REALIZATION OF CORE FINANCIAL RATIOS AND CERTAIN OTHER POSITIONS PT SHARIA COMMERCIAL BANK ……………… PERIOD:………………….. 1) NO. RATIOS AND CERTAIN OTHER POSITIONS TARGET REALIZATION DEVIATION NOTES A CORE FINANCIAL RATIOS 1 Minimum Capital Requirement Ratio (KPMM) 2) 2 Core Capital Ratio against Risk-Weighted Assets (ATMR) 2) 3 Primary Core Capital Ratio against ATMR 4 Core Capital Ratio against Supplementary Capital 5 Core Capital Ratio against Total Assets 2) 6 Return on Equity (ROE) (%) 3) 7 Return on Asset (ROA) (%) 3) 8 Net Operating Margin (%) 3) 9 Net Benefit (NI) 3) 10 Operational Expenses against Operational Income (BOPO) 11 Fee Based Income Ratio against Total Operational Income 12 Profit Sharing Financing Ratio against Total Financing 13 Ratio of Problematic Productive Assets and Non-Productive Problematic Assets against Total Productive Assets and Non-Productive Assets 14 Ratio of Problematic Productive Assets against Total Productive Assets 15 Ratio of Provision for Decline in Value of Financial Assets (CKPN) against Productive Assets 16 Ratio of Formed CKPN against Mandatory Asset Impairment Provisions (PPA) 17 Non Performing Financing (NPF) Ratio 2)

• Gross
• Net
  18 Financing Ratio against Total Productive Assets 19 Core Debtor Ratio against Total Financing - NO. RATIOS AND CERTAIN OTHER POSITIONS TARGET REALIZATION DEVIATION NOTES 20 Ratio of Acquired Collateral (AYDA) against Total Financing 21 Financing Facilities to Customers Not Yet Drawn Committed
• Rupiah
• Foreign Currency
  Uncommitted
• Rupiah
• Foreign Currency
  22 Spot and Forward Ratio against Total Assets 23 Liquid Assets Ratio against Total Assets 24 Liquid Assets Ratio against Short-Term Funding 25 Core Depositor Ratio against Total Third Party Funds 26 Financing to Deposit Ratio (FDR) (%) 3) 27 Short Term Mismatch (STM) (%) 4) 28 Short Term Mismatch Plus (STMP) (%) 4) - NO. RATIOS AND CERTAIN OTHER POSITIONS TARGET REALIZATION DEVIATION NOTES B CERTAIN OTHER POSITIONS 1 Ratio of Total Financing to Micro Businesses against Total Financing to MSMEs (%) 2 Ratio of Total Financing to Small Businesses against Total Financing to MSMEs (%) 3 Ratio of Total Financing to Medium Businesses against Total Financing to MSMEs (%) 4 Ratio of Total Financing to MSMEs against Total Financing (%) 5 a. Ratio of Education and Training Funds against Realization/Allocation Expenditure for Human Resources (%) 5) b. Ratio of Remaining Budget for This Year's Education and Training Used for the Next Year (%) 6) 6 Ratio of Fixed Assets Not Used in Bank Operations against Capital (%)

1. Period is filled with the month of the realization report.
4. Formula and calculation of financial ratios refer to the explanation of core financial ratios - Appendix I.H.
6. The meaning of remaining budget is the difference between the obligation of 5% (five percent) of the realization.
   Formula and calculation of financial ratios refer to Financial Services Authority regulations governing the minimum capital requirement for SCBs. Formula and calculation of financial ratios refer to Financial Services Authority regulations governing transparency and publication of SCBs and UUS. Coverage of education and training funds refers to regulations concerning the provision of funds for the development of human resources in commercial banks.

Appendix I.W.3
REPORT ON THE REALIZATION OF DEVELOPMENT AND/OR CHANGES IN OFFICE NETWORK PT SHARIA COMMERCIAL BANK …………. PERIOD:………………….. 1) NO. OFFICE NAME A OPENING 1 Regional Office 1) etc.. 2 Branch Office 1) etc.. 3 Sub-Branch Office 1) etc.. 4 Cash Office 1) etc.. 5 Functional Office 1) etc.. 6 Cash Service Activities 1) etc.. 7 Sharia Banking Services 1) etc.. 8 Offices Abroad 1) etc.. B STATUS CHANGE 1 Regional Office 1) etc.. 2 Branch Office 1) etc.. 3 Sub-Branch Office 1) etc.. 4 Cash Office 1) etc.. 5 Functional Office 1) etc.. 6 Cash Service Activities 1) etc.. 7 Sharia Banking Services 1) etc.. 8 Offices Abroad 1) etc.. HEAD OFFICE DATE OF REALIZATION LOCATION 2) NOTES 3) - NO OFFICE NAME C ADDRESS RELOCATION 1 Regional Office 1) etc.. 2 Branch Office 1) etc.. 3 Sub-Branch Office 1) etc.. 4 Cash Office 1) etc.. 5 Functional Office 1) etc.. 6 Cash Service Activities 1) etc.. 7 Sharia Banking Services 1) etc.. 8 Offices Abroad 1) etc.. D CLOSING 1 Regional Office 1) etc.. 2 Branch Office 1) etc.. 3 Sub-Branch Office 1) etc.. 4 Cash Office 1) etc.. 5 Functional Office 1) etc.. 6 Cash Service Activities 1) etc.. 7 Sharia Banking Services 1) etc.. 8 Offices Abroad 1) etc..

1. Period is filled with the month of the realization report.
2. Filled by stating the complete address including telephone number and fax number.
3. More detailed notes can be attached in a separate sheet.
   LOCATION 2) NOTES HEAD OFFICE 3) DATE OF REALIZATION

Appendix I.W.4
REPORT ON THE REALIZATION OF FOREIGN WORKER UTILIZATION, RESULTS OF KNOWLEDGE TRANSFER OBLIGATIONS, AND OUTSOURCING LABOR PT SHARIA COMMERCIAL BANK …………. PERIOD:………………….. 1) A. Foreign Workers (TKA) FOREIGN WORKER COMPANION
1 1. ....
2. ....
2 1. ....
2. ....
etc etc
B. Results of Knowledge Transfer Obligation Implementation 2) NO. FOREIGN WORKER NAME TRAINING/TEACHING TIME TRAINING/TEACHING LOCATION NUMBER OF PARTICIPANTS DURATION TOPIC/MATERIAL
1 1. ....
2. ....
2 1. ....
2. ....
etc etc
C. Outsourcing Labor
NO. POSITION TITLE WORK FIELD ASSIGNMENT 3) NUMBER DURATION etc

1. Period is filled with the month of the realization report.
2. Accompanied by attachment of photos of training activities
3. Work Field Assignment is filled among others referring to Appendix I.B Circular Letter of the Financial Services Authority on Prudential Principles for Commercial Banks Conducting Partial Delegation of Work Execution to Other Parties.
   NO. FOREIGN WORKER NAME WORK FIELD NOTES
   POSITION/TITLE
   COMPANION NAME
   EVALUATION RESULTS
   AGAINST COMPANION
   EDUCATION/TRAINING
   FOR COMPANION
   EXECUTING INSTITUTION

Appendix I.W.5
REPORT ON THE REALIZATION OF HUMAN RESOURCE EDUCATION AND TRAINING PT SHARIA COMMERCIAL BANK …………. PERIOD:………………….. 1) NO. TYPE OF EDUCATION/TRAINING TYPE OF POSITION NUMBER TIME REALIZATION ORGANIZING INSTITUTION REALIZATION COST NOTES etc

1. Period is filled with the month of the realization report.

Appendix I.W.6
REPORT ON THE REALIZATION OF LINKAGE PROGRAM PT SHARIA COMMERCIAL BANK …………. PERIOD:………………….. 1) millions Rp ACCOUNT NOMINAL A. CHANNELLING 1 1. Good
2. Special Mention
3. Doubtful
4. Loss
5. Bad
2 1. Good
2. Special Mention
3. Doubtful
4. Loss
5. Bad
etc 1. Good
2. Special Mention
3. Doubtful
4. Loss
5. Bad
TOTAL 1. Good
2. Special Mention
3. Doubtful
4. Loss
5. Bad
B. EXECUTING etc
TOTAL 1. Good
2. Special Mention
3. Doubtful
4. Loss
5. Bad
TOTAL LINKAGE PROGRAM REALIZATION (A + B)

1. Period is filled with the month of the realization report.
   NO. INTERMEDIARY PARTY QUALITY NUMBER

This copy is consistent with the original
Legal Director 1
Legal Department signed
Yuliana
Appendix I.X
SUPERVISION REPORT ON BUSINESS PLAN 1)
PT SHARIA COMMERCIAL BANK ………….
PERIOD:………………
Established in Jakarta on date 23 March 2018 CHIEF EXECUTIVE SUPERVISOR OF BANKING FINANCIAL SERVICES AUTHORITY, signed HERU KRISTIYANA a. b. c. 1)
2) Assessment of the Board of Commissioners in letters a to c can be supplemented with the relevant assessment regarding external factors affecting SCB operations.
Assessment of the Board of Commissioners regarding the implementation of the Business Plan consists of quantitative and qualitative assessment of the Business Plan realization, including compliance with Sharia principles. 2) Assessment of the Board of Commissioners regarding factors affecting SCB performance in general, particularly related to capital adequacy, profitability, good corporate governance, and risk profile especially credit risk, market risk, and liquidity risk. 2) Assessment of the Board of Commissioners regarding efforts to improve SCB performance, if according to their assessment there is a decline in SCB performance as referred to in letter b. 2) The number of pages/size in this appendix is not binding so that the SCB can elaborate in more detail or add in separate sheets. Period is filled with the month of the realization report.

i
APPENDIX II
CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY NUMBER 8 /SEOJK.03/2018 REGARDING BUSINESS PLAN FOR SHARIA COMMERCIAL BANKS AND SHARIA BUSINESS UNITS

ii
LIST OF APPENDICES
Appendix II.A : Financial Position Projection (Balance Sheet) 1
Appendix II.B : Commitment and Contingency Projection 3
Appendix II.C : Profit and Loss Projection 5
Appendix II.D : Calculation of Profit Distribution 9
Appendix II.E : Report on Sources and Disbursement of Zakat Funds 10
Appendix II.F : Report on Sources and Use of Charity Funds 11
Appendix II.G : Macro and Micro Assumptions Used 12
Appendix II.H : Projection of Core Financial Ratios and Certain Other Positions
Appendix II.I : Plan for Gathering Third Party Funds 18
Appendix II.J : Plan for Issuing Securities 19
Appendix II.K : Plan for Other Financing 20
Appendix II.L : Plan for Providing Funds to Related Parties 21
Appendix II.M : 1. Plan for Providing Financing to Core Debtors 22
2. Plan for Providing Financing Based on Specific Business Activities
3. a. Plan for Providing Financing Based on Economic Sector
b. Plan for Providing Financing Based on Type of Use
c. Plan for Providing Financing Based on Province
d. Plan for Providing Financing Based on Contract Type
4. a. Plan for Providing Financing to Micro, Small, and Medium Enterprise Debtors According to Economic Sector
b. Plan for Providing Financing to Micro, Small, and Medium Enterprise Debtors Based on Type of Use
c. Plan for Providing Financing to Micro, Small, and Medium Enterprise Debtors Based on Province (Project Location/Debtor)
Appendix II.N : Plan for Investing Funds in the Form of Securities 32
Appendix II.O : Plan for Other Fund Investment 33
Appendix II.P : Plan for Capital Change 34

iii
Appendix II.Q : 1. Condition and Plan for Human Resource Needs
2. Plan for Human Resource Education and Training
Appendix II.R : Plan for Utilizing Foreign Workers and Using Outsourcing Labor
Appendix II.S : Plan for Issuing New Products and/or Implementing New Activities
Appendix II.T : Plan for Development and/or Changes in Office Network
Appendix II.U : 1. Business Plan Realization Report 41
: 2. Report on Realization of Core Financial Ratios and Certain Other Positions : 3. Report on Realization of Development and/or Changes in Office Network
4. Report on Realization of Foreign Worker Utilization, Results of Knowledge Transfer Obligations, and Outsourcing Labor
5. Report on Realization of Human Resource Education and Training
6. Report on Realization of Linkage Program 48
Appendix II.V : Supervision Report on Business Plan 49

Appendix II.A
FINANCIAL POSITION PROJECTION (BALANCE SHEET) SHARIA BUSINESS UNIT PT BANK …………….. Actual Sept Dec X-1 X-1 March June Sept Dec X+1 X+2 a. b. c. d. e. f. a. b. c. a. b. c. a. b. a. b. Inter-Office Assets Provision for Decline in Value of Other Assets Operational Activities in Indonesia Operational Activities Abroad Fixed Assets and Inventories Accumulated Depreciation -/- Abandoned Property Acquired Assets (AYDA) Deferred Accounts Intangible Assets Accumulated Amortization of Intangible Assets -/- Salam Istishna' Assets in Completion Termin Istishna' -/- millions Rp No. Year X Projection ASSET POSITIONS Inventory Receivables from Securities Purchased with Repurchase Agreement (Reverse Repo) Cash Deposits at Bank Indonesia Deposits at Other Banks Spot and Forward Receivables Securities Held Provision for Decline in Value -/- Provision for Decline in Value of Productive Assets -/- Individual Collective Accumulated Depreciation/Amortization -/- Mudharabah Deferred Tax Assets Miscellaneous Assets Receivables Profit Sharing Financing TOTAL ASSETS Ijarah Assets Lease Financing Musyarakah Others Acceptance Receivables Murabahah Receivables Deferred Murabahah Margin Income -/- Istishna' Receivables Deferred Istishna' Margin Income -/- Qardh Receivables Lease Receivables

Actual
Sept Dec
X-1 X-1 March June Sept Dec X+1 X+2 a. b. a. b. c. a. b. a. b. c. d. e. f. a.
i. Profit
ii. Loss -/-
b.
i. Profit
ii. Loss -/-
Note:
X-1 is the year of report preparation
X is the first year of the Business Plan position X+1 is the second year of the Business Plan position X+2 is the third year of the Business Plan position Projection Year X Guarantee Deposits Liabilities to Other Banks Inter-Office Liabilities Operational Activities in Indonesia No. POSITIONS TOTAL LIABILITIES AND EQUITY Current Account Acceptance Liabilities Wadiah Savings Funds Current Account Savings Non-Profit Sharing Investment Funds Current Account Savings Time Deposits Liabilities to Bank Indonesia Financing Received Spot and Forward Liabilities Securities Issued LIABILITIES AND EQUITY Profit/Loss Past Years Current Year Savings Time Deposits Liabilities to Other Banks Securities Financing Received Operational Activities Abroad Deferred Tax Liabilities Miscellaneous Liabilities Profit Sharing Investment Funds

Appendix II.B
COMMITMENT AND CONTINGENCY PROJECTION
SHARIA BUSINESS UNIT PT BANK ……………..
Actual
Sept Dec
X-1 X-1 March June Sept Dec X+1 X+2
A COMMITMENT RECEIVABLES

1. Undrawn Financing Facilities
   a. Related to Banks b. Unrelated to Banks
2. a. Related to Banks
   b. Unrelated to Banks
3. Others
   a. Related to Banks b. Unrelated to Banks
   B COMMITMENT OBLIGATIONS
4. Undrawn Financing Facilities
   a. Third Parties Not Banks

1. Committed
2. Uncommitted
   b. Banks
3. Committed
4. Uncommitted

2. Irrevocable L/C Still Running
   a. Foreign L/C b. Domestic L/C
3. a. Related to Banks
   b. Unrelated to Banks
4. Others
   a. Related to Banks b. Unrelated to Banks
   No. POSITIONS Year X millions Rp
   Projection
   Spot and Forward Purchase Positions Still Running Spot and Forward Sale Positions Still Running

Actual
Sept Dec
X-1 X-1 March June Sept Dec X+1 X+2
C CONTINGENT RECEIVABLES

1. Guarantees Received
2. Revenue in Completion
   a. Related to Banks

1. Murabahah
2. Istishna'
3. Lease
4. Profit sharing
5. Others
   b. Unrelated to Banks
6. Murabahah
7. Istishna'
8. Lease
9. Profit sharing
10. Others

3. Others
   a. Related to Banks b. Unrelated to Banks
   D CONTINGENT OBLIGATIONS
4. Guarantees Given
   a. Related to Banks b. Unrelated to Banks
5. Others
   a. Related to Banks b. Unrelated to Banks
   E OTHERS
6. Write-off Productive Assets
   a. Productive Assets
   i. Financing Given
   ii. Others
   b.
   i. Financing Given
   ii. Others
7. Write-off Receivable Productive Assets
   a. Related to Banks b. Unrelated to Banks
8. Pass-through of Restricted Investment Funds
   Note:
   X-1 is the year of report preparation
   X is the first year of the Business Plan position X+1 is the second year of the Business Plan position X+2 is the third year of the Business Plan position Restored Write-off Productive Assets or Successfully Collected Receivables No. POSITIONS Projection Year X

Appendix II.C
PROFIT AND LOSS PROJECTION
SHARIA BUSINESS UNIT PT BANK ……………..
Actual
Sept Dec
X-1 X-1 March June Sept Dec X+1 X+2
I Income from Fund Disbursement

1. From Bank Indonesia
   a. Sharia Indonesian Certificate of Deposit (SBIS) b. Sharia Bank Indonesia Facility (FASBIS)
   c. Others
2. From Deposits at Other Sharia Banks
   a. Wadiah Bonus

1. Current Account
2. Savings
   b. Profit Sharing
3. Current Account
4. Savings
5. Time Deposits
   c. Others

3. Securities
   a. From Other Sharia Banks b. From Third Parties Not Banks
4. Financing Given
   a. From Other Banks

1. Income from Receivables
   a) Murabahah b) Istishna' c) Ujrah d) Others
2. Profit Sharing Income
   a) Mudharabah b) Musyarakah c) Others
3. a) Ijarah Lease Income
   b) Depreciation of Ijarah Assets -/- b. From Third Parties Not Banks
4. Income from Receivables
   a) Murabahah b) Istishna' c) Ujrah d) Others
5. Profit Sharing Income
   a) Mudharabah b) Musyarakah c) Others
6. a) Ijarah Lease Income
   b) Depreciation of Ijarah Assets -/-
7. Salam Income

5. Income from Inter-Office Transactions
   a. Head Office/Branches Abroad b. Head Office/Branches in Indonesia
6. Correction of Margin/Profit Sharing/Lease Income -/-
   millions Rp
   No. POSITIONS
   Projection
   Year X

Actual
Sept Dec
X-1 X-1 March June Sept Dec X+1 X+2
II Profit Sharing for Investment Fund Owners -/-

1. Non Profit Sharing
   a To Other Banks

1. Current Account
2. Savings
3. Time Deposits
4. Securities Issued
5. Financing Received
6. Others
   b. To Third Parties Not Banks
7. Current Account
8. Savings
9. Time Deposits
10. Securities Issued
11. Financing Received
12. Others
    c. Inter-Office Transactions
13. Head Office/Branches Abroad
14. Head Office/Branches in Indonesia

2. Profit Sharing
   a. To Other Banks

1. Current Account
2. Savings
3. Time Deposits
4. Securities Issued
5. Financing Received
6. Others
   b. To Third Parties Not Banks
7. Current Account
8. Savings
9. Time Deposits
10. Securities Issued
11. Financing Received
12. Others
    c. Inter-Office Transactions
13. Head Office/Branches Abroad
14. Head Office/Branches in Indonesia
    III Income After Profit Sharing Distribution (I-II) IV Other Operational Income

1. Income from Securities Transactions
   a. b. Gain from Sale of Securities
2. Gain from Spot and Forward Transactions
   a. Fair Value Change b. Transaction Gain
4. Income from Participation, Fee/Commission/Provision
   a. Dividend b. Gain from Participation with Equity Method
   c. Fee/Commission/Provision
5. Correction of Provision for Decline in Value of Financial Assets
   a. Financial Assets b. Other Assets
6. Gain from Disposal of Ijarah Assets
7. Others
   Income of Bank as Mudharib in Mudharabah Muqayyadah Increase in Fair Value of Securities Measured at Fair Value Through Profit or Loss No. POSITIONS Projection Year X

Actual
Sept Dec
X-1 X-1 March June Sept Dec X+1 X+2
V Operational Expenses

1. Remuneration Expense to Bank Indonesia
2. Wadiah Deposit Bonus
   a. Other Banks b. Others
3. Securities Transaction Expenses
   a. b. Sale Loss
4. Loss from Spot and Forward Transactions
   a. Fair Value Change b. Transaction Loss
5. Loss from Participation and Commission/Provision Expenses
6. Insurance Premium
7. Provision for Decline in Value of Financial Assets
   a. Deposits at Other Banks b. Spot and Forward Receivables
   c. Securities
   d. Acceptance Receivables e. Receivables

1. Murabahah Receivables
2. Istishna' Receivables
3. Lease Receivables
4. Qardh Receivables
   f. Profit Sharing Financing
5. Mudharabah
6. Musyarakah
7. Others
   g. Lease Financing h. Others

8. Impairment Loss of Other Assets
9. Depreciation/Amortization
10. Operational Risk Loss Provision
12. Financing Restructuring Loss
13. Ijarah Asset Repair Costs
14. Loss from Disposal of Ijarah Assets
15. Labor
    a. Board of Commissioners and Sharia Supervisory Board b. Board of Directors
    c. Employees
    d. Others
16. Education and Training
    a. Board of Commissioners and Sharia Supervisory Board b. Board of Directors
    c. Employees
    d. Others
    POSITIONS
    Projection
    Year X
    Loss Related to Operational Risks (including Loss due to Loss of Fixed Assets and Inventories) Decrease in Fair Value of Securities Measured at Fair Value Through Profit or Loss No.

Aktual
Sept Des
X-1 X-1 Maret Juni Sept Des X+1 X+2
17. Research and Development
18. Leasing
19. Promotion
20. Taxes (Excluding Income Tax)
21. Maintenance and Repair of Fixed Assets and Inventory
22. Goods and Services
23. Others
VI 1. Operating Profit
2. Operating Loss
VII Non-Operating Income

1. Gains from Sale of Fixed Assets and Inventory
2. Gains from Foreign Currency Transaction Translation
3. Receipts from Operational Property Insurance Claims
4. Others
   VIII Non-Operating Expenses
5. Gains from Sale of Fixed Assets and Inventory
6. Gains from Foreign Currency Transaction Translation
7. Others
   IX 1. Non-Operating Profit
8. Non-Operating Loss
   X 1. Current Year Profit
9. Current Year Loss
   XI Income Tax
10. Estimate of Current Year Tax
11. Deferred Tax
    a. Income b. Expenses
    XII Net Profit/Loss
12. Net Profit
13. Net Loss
    Notes:
    X-1 is the year of report preparation
    X is the first year of the Business Plan position X+1 is the second year of the Business Plan position X+2 is the third year of the Business Plan position No. POS-POS Projection Year X

Appendix II.D
PROFIT DISTRIBUTION CALCULATION
SHARIA BUSINESS UNIT OF PT BANK …………….. million Rp Total 1) Reward 2) Total 1) Reward 2) Total 1) Reward 2) Total 1) Reward 2) Total 1) Reward 2) Total 1) Reward 2) Total 1) Reward 2) A TYPE OF FUND DISBURSEMENT a. Murabahah b. Istishna'
c. Ujrah
d. Others
B TYPE OF FUND COLLECTION a. Current Account (Giro) b. Savings (Tabungan)
c. Time Deposit (Deposito)
d. Liabilities to Other Banks e. Issued Securities f. Received Financing g. Others a. Current Account (Giro) b. Savings (Tabungan)
c. Time Deposit (Deposito)
d. Liabilities to Other Banks e. Issued Securities f. Received Financing g. Others

1. Total is the average value of the average balance of fund disbursement or collection every month until the reporting month.
2. Reward in fund disbursement is the amount of margin/profit-sharing/ujrah income received from financing disbursement to be shared every month until the reporting month.
   Reward in fund collection is the amount of profit-sharing distributed every month until the reporting month. Notes:
   X-1 is the year of report preparation
   X is the first year of the Business Plan position X+1 is the second year of the Business Plan position X+2 is the third year of the Business Plan position Income from Placements with Other Banks Profit Sharing Non Profit Sharing Securities Income from Receivables Profit Sharing Income Lease Ijarah Income Salam Income Actual X-1 X-1 March June Sept Dec X+1 Year X Dec Dec X+2 Projection No. PRODUCT TYPE Nominal Sept Dec Nominal

Appendix II.E
ZAKAT FUND SOURCE AND DISBURSEMENT REPORT
SHARIA BUSINESS UNIT OF PT BANK …………….. million Rp Actual Sept Dec X-1 X-1 March June Sept Dec X+1 X+2

1. Initial Balance of Zakat Fund
2. Zakat Fund Originating From:
   a. Internal UUS b. External UUS
3. a. Zakat Collection Agency (Lembaga Amil Zakat)
   b. Zakat Management Agency (Badan Amil Zakat)
4. Increase (Decrease) in Zakat Fund
5. Final Balance of Zakat Fund
   Notes:
   X-1 is the year of report preparation
   X is the first year of the Business Plan position X+1 is the second year of the Business Plan position X+2 is the third year of the Business Plan position Disbursement of Zakat Fund to Zakat Management Entities No. DESCRIPTION Projection Year X

Appendix II.F
CHARITY FUND SOURCE AND USAGE REPORT
SHARIA BUSINESS UNIT OF PT BANK …………….. million Rp Actual Sept Dec X-1 X-1 March June Sept Dec X+1 X+2

1. Initial Balance of Charity Fund
2. Charity Fund Receipts
   a. Infak b. Sedekah
   c. Return of Productive Charity Fund
   d. Penalties e. Non-Halal Receipts f. Others Total Receipts
3. Usage of Charity Fund
   a. Productive Charity Fund b. Donations
   c. Other Usage for Public Interest
   Total Usage
4. Increase (Decrease) in Charity Fund
   Notes:
   X-1 is the year of report preparation
   X is the first year of the Business Plan position X+1 is the second year of the Business Plan position X+2 is the third year of the Business Plan position
5. Final Balance of Charity Fund
   No. DESCRIPTION
   Projection
   Year X

Appendix II.G
MACRO AND MICRO ASSUMPTIONS USED
SHARIA BUSINESS UNIT OF PT BANK ……………..
Actual
Sept December Dec Dec
X-1 X-1 March June Sept Dec X+1 X+2
MACRO ASSUMPTIONS
1 Gross Domestic Product (GDP) Growth (%)
2 Inflation (%)
3 Others (detailed by type of assumption) 2) MICRO ASSUMPTIONS 1 Financing Growth (%) 2 Third-Party Funds Growth (%) 3 Third-Party Funds Reward Rate (%) 4 Financing Reward Rate (%) 5 Others (detailed by type of assumption) 3)

1. If quarterly assumptions are not available, annual assumptions may be used.
2. Other macro assumptions, such as exchange rates, export and import value growth.
3. Other micro assumptions, such as UUS share of the industry.
   Notes:
   X-1 is the year of report preparation
   X is the first year of the Business Plan position X+1 is the second year of the Business Plan position X+2 is the third year of the Business Plan position No. ASSUMPTION Year X 1) Projection

Appendix II.H
PROJECTION OF CORE FINANCIAL RATIOS AND OTHER SPECIFIC POSITIONS SHARIA BUSINESS UNIT OF PT BANK …………….. Actual Sept Dec X-1 X-1 March June Sept Dec X+ 1 X+2 A CORE FINANCIAL RATIOS 1 Return on Asset (ROA) (%) 1) 2 Net Operating Margin (NOM) (%) 1) 3 Net Imbalan (NI) 1) 4 Operating Expenses to Operating Income (BOPO) 5 Fee Based Income Ratio to Total Operating Income 6 Profit-Sharing Financing Ratio to Total Financing 7 Ratio of Problematic Productive Assets and Problematic Non-Productive Assets to Total Productive and Non-Productive Assets 8 Ratio of Problematic Productive Assets to Total Productive Assets 9 Ratio of Provision for Credit Losses (CKPN) of Financial Assets to Productive Assets 10 Ratio of Formed CKPN to Mandatory Provision for Asset Write-offs (PPA) 11 Non Performing Financing Ratio (NPF) 1)

• Gross
• Net
  12 Financing to Total Productive Assets Ratio 13 Core Debtor Ratio to Total Financing 14 Ratio of Assets Taken Over (AYDA) to Total Financing 15 Financing Facilities to Customers Not Yet Drawn Commited
• Rupiah
• Foreign Currency
  Uncommited
• Rupiah
• Foreign Currency
  No. RATIOS AND OTHER SPECIFIC POSITIONS Year X Projection

Actual
Sept Dec
X-1 X-1 March June Sept Dec X+ 1 X+2
16 Spot and Forward Ratio to Total Assets
17 Liquid Assets Ratio to Total Assets
18 Liquid Assets Ratio to Short-Term Funding 19 Core Depositor Ratio to Total Third-Party Funds 20 Financing to Deposit Ratio (FDR) (%) 1) 21 Short Term Mismatch (STM) (%) 2) 22 Short Term Mismatch Plus (STMP) (%) 2) B OTHER SPECIFIC POSITIONS 1 Ratio of Total Financing to Micro Enterprises to Total Financing to MSMEs (%) 2 Ratio of Total Financing to Small Enterprises to Total Financing to MSMEs (%) 3 Ratio of Total Financing to Medium Enterprises to Total Financing to MSMEs (%) 4 Ratio of Total Financing to MSMEs to Total Financing (%) 5 a. Ratio of Education and Training Funds to Realization/Budget Expenditure for Human Resources (HR) (%) 3) b. Ratio of Remaining This Year's Education and Training Budget Used for the Following Year (%) 4) 6 Ratio of Unused Fixed Assets in Bank Operations to Capital (%) 1) Formula and calculation of financial ratios refer to regulations of the Financial Services Authority (OJK) regarding transparency and publication of Sharia Banks (BUS) and UUS.
2) Formula and calculation of financial ratios refer to the explanation of core financial ratios - Appendix II.H.
3)
4) The term "remaining budget" refers to the difference between the 5% (five percent) obligation of the realization.
Notes:
X-1 is the year of report preparation
X is the first year of the Business Plan position X+1 is the second year of the Business Plan position X+2 is the third year of the Business Plan position Coverage of education and training funds refers to regulations regarding the provision of funds for the development of human resources of commercial banks. No. RATIOS AND OTHER SPECIFIC POSITIONS Projection Year X

EXPLANATION OF CORE FINANCIAL RATIOS AND OTHER SPECIFIC POSITIONS No. RATIO FORMULA CALCULATION 1 Return On Asset (ROA) Profit Before Tax 1) Average Total Assets 2) 2 Net Operating Margin (NOM) 1) Income from Fund Disbursement After Profit Sharing – Operating Expenses 2) Average Productive Assets 3) Operating expenses are operational expenses including profit-sharing and bonus expenses (annualized). 4)
5) Average Productive Assets.
Example:
3 Net Imbalan (NI) 1)
Income from Fund Disbursement After
Profit Sharing - (Rewards and Bonuses)
2)
Average Total Productive Assets 3)
4) Average Productive Assets.
Example:
For June position: sum of total productive assets position from January to June divided by 6. 4 Total Operating Expenses 1) Operating expenses are operational expenses including profit-sharing and bonus expenses (annualized). Total Operating Income 2) 5 Ratio of Fee Based Income to Total Operating Income Fee Based Income 1) Total Operating Income 2) Total operating income includes margin income, ujrah, profit sharing, and other operating income 6 Ratio of Profit-Sharing Financing to Total Financing 1) Profit-Sharing Financing 2) Total financing is calculated based on book value, gross (before deducting CKPN). Total Financing 3) Total financing only covers financing to third parties other than banks. 7 1) 2) Total Productive Assets + Total Non-Productive Assets 3) 4) Problematic Productive Assets + Problematic Non-Productive Assets Profit Before Tax is the current year profit annualized. Average Total Assets is the average total assets in the Financial Position Report as stated in the Monthly Monetary Stability and Financial System Report of Sharia Commercial Banks and Sharia Business Units. Productive assets considered are assets generating profit sharing, rewards, and bonuses both in the balance sheet and in Administrative Account Transactions (TRA). For June position: sum of total productive assets position from January to June divided by 6. Profit-Sharing Financing is all financing with profit-sharing agreements, whether using profit and loss sharing or revenue sharing methods. Income from Fund Disbursement After Profit Sharing - (Rewards and Bonuses) is fund disbursement income after deducting profit-sharing, reward, and bonus expenses (annualized). Ratio of Problematic Productive Assets and Problematic Non-Productive Assets to Total Productive and Non-Productive Assets Income from fund disbursement includes all income from fund disbursement, while profit-sharing expenses include all profit-sharing, reward, and bonus expenses from fund collection. Productive assets considered are assets generating profit sharing, rewards, and bonuses both in the balance sheet and in TRA. Total Operating Income includes margin income, ujrah, profit sharing, and other operating income. Coverage of components and quality of productive and non-productive assets according to Financial Services Authority (OJK) regulations regarding the assessment of quality of BUS and UUS assets. Problematic Productive Assets and Problematic Non-Productive Assets are assets with fair, doubtful, and non-performing quality. Problematic Productive Assets and Problematic Non-Productive Assets are calculated based on book value in the balance sheet and administrative account transactions, gross (before deducting CKPN). Fee based income includes commission/provision/fee income from fund disbursement, financing, and other activities. Income from fund disbursement includes all income from fund disbursement, while profit-sharing expenses include all profit-sharing expenses from fund
collection. NOTES Income from Fund Disbursement After Profit Sharing is fund disbursement income after deducting profit-sharing and operating expenses (annualized). FINANCIAL RATIOS Operating Expenses to Operating Income (BOPO) Total Productive Assets and Total Non-Productive Assets are calculated based on book value in the balance sheet and TRA, gross (before deducting CKPN).

8 1)
2)
3) Total Productive Assets are calculated based on book value in the balance sheet, gross (before deducting CKPN).
9 Ratio of Provision for Credit Losses
(CKPN) of Financial Assets to Productive Assets 1) CKPN of Financial Assets 2) Total Productive Assets (excluding TRA) 3) 10 1) 2) 3) 11 Ratio of Non Performing Financing (NPF) Gross 1) Problematic Financing 2) Financing only covers financing to third parties other than banks. Total Financing 3) Problematic financing is financing with fair, doubtful, and non-performing quality.
4) Problematic financing is calculated based on book value in the balance sheet, gross (before deducting CKPN).
5) Total Financing is calculated based on book value in the balance sheet, gross (before deducting CKPN).
12 Ratio of NPF Net 1)
2) Financing only covers financing to third parties other than banks.
3) Problematic Financing is financing with fair, doubtful, and non-performing quality.
4) Problematic Financing is calculated based on book value in the balance sheet.
Total Financing 5)
6)
13 Ratio of Financing to Total Productive Assets 1) Total Financing is financing to third parties other than banks. Total Financing 2) Total Productive Assets 14 Ratio of Core Debtors to Total Financing 1) Financing to Core Debtors a. for UUS with total assets less than or equal to Rp1 trillion covers financing to 10 debtors or large groups; Total Financing b. for UUS with total assets greater than Rp1 trillion but less than or equal to Rp10 trillion covers financing to 15 debtors or large groups;
c. for UUS with total assets greater than Rp10 trillion covers financing to 25 debtors or large groups
2) Total Financing is financing to third parties other than banks.
Problematic Financing

• CKPN Problematic Financing
  CKPN on Productive Assets Balance Sheet +
  PPA on Productive Assets TRA
  Financing to Core Debtors covers financing to third parties other than banks, whether individual debtors or groups, outside related parties, with the following criteria:
  Total Productive Assets is financing, securities, participations, and other receivables stated in the balance sheet, both to third parties other than banks and to banks, including to Bank Indonesia. Calculation of mandatory PPA on productive assets balance sheet and TRA refers to Financial Services Authority (OJK) regulations regarding the assessment of quality of BUS and UUS assets. Problematic Productive Assets (excluding TRA) Total Productive Assets (excluding TRA) Coverage of components and quality of productive assets according to Financial Services Authority (OJK) regulations regarding the assessment of quality of BUS and UUS assets. Problematic Productive Assets are productive assets with fair, doubtful, and non-performing quality. Problematic Productive Assets are calculated based on book value in the balance sheet, gross (before deducting CKPN). Ratio of Problematic Productive Assets to Total Productive Assets CKPN is the reserve that UUS must form referring to applicable regulations and accounting standards, which includes individual CKPN and collective CKPN. CKPN is the reserve that UUS must form referring to applicable regulations and accounting standards, which includes individual CKPN and collective CKPN. Financing is financing as regulated in Financial Services Authority (OJK) regulations regarding the assessment of quality of BUS and UUS assets. Ratio of Formed CKPN to Mandatory Provision for Asset Write-offs (PPA) Mandatory PPA on Productive Assets Balance Sheet and TRA Financing is financing as regulated in Financial Services Authority (OJK) regulations regarding the assessment of quality of BUS and UUS assets. CKPN Problematic Financing is the reserve that the Bank must form for financing with fair, doubtful, and non-performing quality according to regulations in the Statement of Financial Accounting Standards (PSAK) and Indonesian Sharia Banking Accounting Guidelines (PAPSI), which includes individual and collective financing CKPN. Total Financing is calculated based on book value in the balance sheet, gross (before deducting CKPN). Coverage of productive asset components refers to Financial Services Authority (OJK) regulations regarding the assessment of quality of BUS and UUS assets. Total productive assets are calculated based on book value in the balance sheet before deducting CKPN. Calculation of CKPN refers to applicable regulations and accounting standards. Calculation of CKPN refers to applicable regulations and accounting standards.

15 Ratio of Spot and Forward to Total Assets 1) Spot and Forward receivables include all spot and forward receivables recorded in the Financial Position Report (balance sheet).
2) Total Assets include total assets recorded in the Financial Position Report (Balance Sheet).
16 Ratio of Liquid Assets to Total Assets
Primary Liquid Assets + Secondary Liquid Assets 1) Total Assets 2) Secondary Liquid Assets include :
a. government securities (government sukuk) trading and AFS categories with fair quality, traded in active markets, and having a remaining maturity of more than 1 year but less than 5 (five) years; b. government securities (government sukuk) Hold to Maturity (HTM) category and having a remaining maturity of up to 1 (one) year; and
c. government securities (government sukuk) trading and AFS categories and having a remaining maturity of > 5 (five) years, with a haircut value of 25% (twenty-five percent) of market value.
3) Total assets include total assets recorded in the Financial Position Report (balance sheet).
17 Ratio of Liquid Assets to Short-Term Funding 1) Primary Liquid Assets + Secondary Liquid Assets 2) Secondary Liquid Assets include :
Short Term Funding a. government securities (government sukuk) trading and AFS categories with fair quality, traded in active markets, and having a remaining maturity of more than 1 year but less than 5 years; b. government securities (government sukuk) HTM category and having a remaining maturity of up to 1 year;
c. government securities (government sukuk) trading and AFS categories and having a remaining maturity of > 5 years,
with a haircut value of 25% (twenty-five percent) of market value.
3) Short-Term Funding includes current accounts, savings, and time deposits with a remaining maturity of ≤ 1 year.
18 1) Core Depositors include the 10, 25, or 50 largest depositors from total savings, in current accounts, savings, and time deposits, with the following criteria :
Core Depositors a. for UUS with total assets less than or equal to Rp 1 trillion, include 10 depositors; DPK b. for UUS with total assets greater than Rp 1 trillion but less than or equal to Rp 10 trillion include 25 depositors;
c. for UUS with total assets greater than Rp 10 trillion include 50 depositors.
2) Third-Party Funds (DPK) include current accounts, savings, and time deposits.
19 Financing To Deposit Ratio (FDR)
Financing 1)
DPK 2) Financing only covers financing to third parties other than banks.
3) DPK includes current accounts, savings, and time deposits (excluding interbank).
20 Short Term Mismatch (STM)
Short-Term Assets 1)
Short-Term Liabilities 2)
21 Short Term Mismatch Plus (STMP)
Short-Term Assets + Cash + Secondary Reserves 1) Short-Term Liabilities 2) Spot and Forward Receivables Total Assets Short-Term Assets are liquid assets less than 3 months other than cash, SWBI, and SBSN in the maturity profile report as referred to in regulations regarding the Periodic Report of Commercial Banks. Short-Term Liabilities are liquid liabilities less than 3 months in the maturity profile report as referred to in regulations regarding the Periodic Report of Commercial Banks. Primary Liquid Assets include cash, placements with Bank Indonesia, placements with other banks, securities categories available for sale/Available for Sale (AFS) or trading, and all government securities (government sukuk) trading and AFS categories with fair quality, traded in active markets, and having a remaining maturity of 1 year or less. Short-Term Assets are liquid assets less than 3 months other than cash, Bank Indonesia Wadiah Certificates (SWBI), and Sharia State Securities (SBSN) in the maturity profile report as referred to in regulations regarding the Periodic Report of Commercial Banks. Short-Term Liabilities are liquid liabilities less than 3 months in the maturity profile report as referred to in regulations regarding the Periodic Report of Commercial Banks. Primary Liquid Assets include cash, placements with Bank Indonesia, placements with other banks, securities categories available for sale/Available for Sale (AFS) or trading, and all government securities (government sukuk) trading and AFS categories with fair quality, traded in active markets, and having a remaining maturity of 1 year or less. Financing is financing as regulated in Financial Services Authority (OJK) regulations regarding the Assessment of Quality of BUS and UUS Assets. Ratio of Core Depositors to Total Third-Party Funds (DPK)

Appendix II.I
THIRD-PARTY FUND COLLECTION PLAN
SHARIA BUSINESS UNIT OF PT BANK .....................
million Rp
Actual
Sept Dec
X-1 X-1 March June Sept Dec
Wadiah Savings Funds
A. Current Account (Giro)

1. Rupiah
2. Foreign Currency
   Total Giro 1)
   B. Savings (Tabungan)
3. Rupiah
4. Foreign Currency
   Total Savings 2)
   Non Profit Sharing Investment Funds
   A. Current Account (Giro)
5. Rupiah
6. Foreign Currency
   Total Giro 3)
   B. Savings (Tabungan)
7. Rupiah
8. Foreign Currency
   Total Savings 4)
   C. Time Deposits (Deposito)
9. Rupiah

• 1 month
• 3 months
• 6 months
• ≥ 12 months

2. Foreign Currency

• 1 month
• 3 months
• 6 months
• ≥ 12 months
  Total Deposits 5)
  TOTAL THIRD-PARTY FUND COLLECTION
  A. Rupiah
  B. Foreign Currency
  TOTAL CORE DEPOSITORS 6)

• total assets ≤ Rp 1 trillion, include 10 (ten) largest third-party fund customers;
• Rp 1 trillion < total assets ≤ Rp 10 trillion, include 25 (twenty-five) largest third-party fund customers; or
• total assets > Rp 10 trillion, include 50 (fifty) largest third-party fund customers.
  Notes:
  X-1 is the year of report preparation
  X is the first year of the Business Plan position Total Non Profit Sharing Investment Funds Core depositors are the largest third-party fund customers cumulatively for current account, savings, and time deposit types, differentiated by total bank asset amount as follows:
  GROUP
  Projection
  Year X
  Total on this line must match the total Wadiah Savings Funds - Giro in Appendix II.A - Projection Balance Sheet - Liabilities and Equity No.1a. Total on this line must match the total Wadiah Savings Funds - Savings in Appendix II.A - Projection Balance Sheet - Liabilities and Equity No.1b. Total on this line must match the total Non Profit Sharing Investment Funds - Giro in Appendix II.A - Projection Balance Sheet - Liabilities and Equity No.2a. Total on this line must match the total Non Profit Sharing Investment Funds - Savings in Appendix II.A - Projection Balance Sheet - Liabilities and Equity No.2b. Total on this line must match the total Non Profit Sharing Investment Funds - Deposits in Appendix II.A - Projection Balance Sheet - Liabilities and Equity No.2c. % CORE DEPOSITORS TO THIRD-PARTY FUNDS Total Wadiah Savings Funds

Appendix II.J

PLAN FOR ISSUANCE OF SECURITIES
UNIT USAHA SYARIAH PT BANK ……………………
Million Rp

Actual	X-1 Sept	X-1 Dec	X March	X June	X Sept	X Dec

A. RUPIAH

1. Sharia Money Market Securities
   a. Interbank Mudharabah Investment Certificates (SIMA) b. Promissory Notes (Promes)
   c. Sharia Medium Term Notes (MTN)
   d. Other Money Market Securities
2. Sharia Capital Market Securities
   a. Subordinated Sukuk b. Other Sukuk
   c. Other Capital Market Securities
   Total Securities - Rupiah

B. FOREIGN CURRENCY

1. Sharia Money Market Securities
   a. Interbank Mudharabah Investment Certificates (SIMA) b. Promissory Notes (Promes)
   c. Sharia Medium Term Notes (MTN)
   d. Other Money Market Securities
2. Sharia Capital Market Securities
   a. Subordinated Sukuk b. Other Sukuk
   c. Other Capital Market Securities
   Total Securities - Foreign Currency

1)
Note:
X-1 is the year of report preparation.
X is the first year of the Business Plan position.
The total in this row must match the total Securities Issued in Appendix II.A - Balance Sheet Projection - Liabilities and Equity No. 6.

TOTAL SECURITIES ISSUED 1)

TYPE	Projection Year X

Appendix II.K

PLAN FOR OTHER FUNDING 1)
UNIT USAHA SYARIAH PT BANK ……………………
Million Rp

Actual	X-1 Sept	X-1 Dec	X March	X June	X Sept	X Dec

1)
Note:
X-1 is the year of report preparation.
X is the first year of the Business Plan position.

OTHER FUNDING TYPE 1)	Projection Year X

Other funding types are funding other than the collection of third-party funds (current accounts, savings, and deposits) and the issuance of securities.

TOTAL

Appendix II.L

PLAN FOR FUNDING PROVISION TO RELATED PARTIES 1) UNIT USAHA SYARIAH PT BANK …………………… Million Rp

Actual	X-1 Sept	X-1 Dec	X March	X June	X Sept	X Dec

1)
2) Types of Funding Provision are classified into: a. Financing Note: X-1 is the year of report preparation. X is the first year of the Business Plan position. b. Other funding provision, which includes funding facilities as referred to in regulations regarding the Maximum Credit Limit (BMPK), other than Financing.

RELATED PARTY NAME	TYPE OF FUNDING PROVISION 2)	Projection Year X

Related parties are related parties as regulated in regulations regarding the Maximum Credit Limit (BMPK).

TOTAL

% FUNDING PROVISION TO RELATED PARTIES AGAINST CAPITAL

Appendix II.M.1

PLAN FOR PROVIDING FINANCING TO CORE DEBTORS 1) UNIT USAHA SYARIAH PT BANK …………………… Million Rp

Actual	X-1 Sept	X-1 Dec	X March	X June	X Sept	X Dec

1) a. total assets ≤ Rp 1 trillion, covering the 10 (ten) largest borrower customers; b. Rp 1 trillion < total assets ≤ Rp 10 trillion, covering the 15 (fifteen) largest borrower customers; or
c. total assets > Rp 10 trillion, covering the 25 (twenty-five) largest borrower customers.

Note:
X-1 is the year of report preparation.
X is the first year of the Business Plan position.

% FINANCING TO CORE DEBTORS AGAINST TOTAL FINANCING

Core debtors are the largest borrower customers individually or in groups outside related parties, distinguished based on the total assets of the UUS as follows:

BORROWER NAME / BORROWER GROUP	Projection Year X

TOTAL

Appendix II.M.2

PLAN FOR PROVIDING FINANCING BASED ON SPECIFIC BUSINESS ACTIVITIES UNIT USAHA SYARIAH PT BANK …………………… Million Rp

Actual	X-1 Sept	X-1 Dec	X March	X June	X Sept	X Dec

1. Property
2. Textile and Textile Products Industry (TPT)
3. Oil Palm Plantations and Processing
4. Motor Vehicle Financing
5. Housing Financing
6. Financing Cards (sharia card)
7. Securities Companies
8. Financing Companies
9. Tourism Industry
10. Others (elaborated according to business activities that are the focus of most major financing of the UUS, such as: Shipping, Telecommunications, Toll Road Development, Pensioners, Employees)

1)
Note:
X-1 is the year of report preparation.
X is the first year of the Business Plan position.

SPECIFIC BUSINESS ACTIVITIES 1)	Projection Year X

TOTAL

The types of specific business activities listed in this appendix are only filled for business types relevant as the focus of financing provision by the UUS, and the UUS may add other types of business activities that are appropriate for the business type that is the focus of each respective UUS. For types of business activities that are not the focus of financing provision by the UUS, it is sufficient to fill in "TS" (not significant).

Appendix II.M.3.a

PLAN FOR PROVIDING FINANCING BASED ON ECONOMIC SECTOR 1) UNIT USAHA SYARIAH PT BANK …………………… Million Rp

Actual	X-1 Sept	X-1 Dec	X March	X June	X Sept	X Dec

A RUPIAH

1. Agriculture, Hunting, and Forestry
2. Fisheries
3. Mining and Quarrying
4. Manufacturing Industry
5. Electricity, Gas, and Water
6. Construction
7. Wholesale and Retail Trade
8. Accommodation and Food Services
9. Transportation, Warehousing, and Communication
10. Financial Intermediaries
11. Real Estate, Rental and Business Services
12. Government Administration, Defense, and Mandatory Social Security
13. Education Services
14. Health and Social Activities Services
15. Community, Social, Cultural, Entertainment, and Other Personal Services
16. Personal Services Serving Households
17. International Organizations and Extra-International Organizations
    Others
18. Activities with Unclear Boundaries
19. Not a Business Field
20. Others

B FOREIGN CURRENCY

1. Agriculture, Hunting, and Forestry
2. Fisheries
3. Mining and Quarrying
4. Manufacturing Industry
5. Electricity, Gas, and Water
6. Construction
7. Wholesale and Retail Trade
8. Accommodation and Food Services
9. Transportation, Warehousing, and Communication
10. Financial Intermediaries
11. Real Estate, Rental and Business Services
12. Government Administration, Defense, and Mandatory Social Security
13. Education Services
14. Health and Social Activities Services
15. Community, Social, Cultural, Entertainment, and Other Personal Services
16. Personal Services Serving Households
17. International Organizations and Extra-International Organizations
    Others
18. Activities with Unclear Boundaries
19. Not a Business Field
20. Others

1)
2)
Note:
X-1 is the year of report preparation.
X is the first year of the Business Plan position.
The total in this row must match the total financing in Appendix II.A - Balance Sheet Projection - Assets No. 8, 9, 10, and 13.

FOREIGN CURRENCY TOTAL	RUPIAH TOTAL

Explanations regarding economic sector categories refer to regulations regarding the guidelines for the Preparation of Monthly Monetary Stability and Financial System Reports for Banks and Islamic Business Units (LSMK).

ECONOMIC SECTOR	Projection Year X

TOTAL FINANCING BASED ON ECONOMIC SECTOR 2)

Appendix II.M.3.b

PLAN FOR PROVIDING FINANCING BASED ON TYPE OF USE UNIT USAHA SYARIAH PT BANK …………………… Million Rp

Actual	X-1 Sept	X-1 Dec	X March	X June	X Sept	X Dec

RUPIAH
A. WORKING CAPITAL

1. Retail
2. Corporate
3. Others
   Total Working Capital Financing

B. INVESTMENT

1. Retail
2. Corporate
3. Others
   Total Investment Financing

C. CONSUMPTION

1. Retail
2. Corporate
3. Others
   Total Consumption Financing

FOREIGN CURRENCY
A. WORKING CAPITAL

1. Retail
2. Corporate
3. Others
   Total Working Capital Financing

B. INVESTMENT

1. Retail
2. Corporate
3. Others
   Total Investment Financing

C. CONSUMPTION

1. Retail
2. Corporate
3. Others
   Total Consumption Financing

1)
Note:
X-1 is the year of report preparation.
X is the first year of the Business Plan position.
The total in this row must match the total financing based on type of use in Appendix II.A - Balance Sheet Projection - Assets No. 8, 9, 10, and 13.

TYPE OF USE	Projection Year X

TOTAL FINANCING BASED ON TYPE OF USE 1)

RUPIAH TOTAL	FOREIGN CURRENCY TOTAL

Appendix II.M.3.c

PLAN FOR PROVIDING FINANCING BASED ON PROVINCE UNIT USAHA SYARIAH PT BANK …………………… Million Rp

Actual	X-1 Sept	X-1 Dec	X March	X June	X Sept	X Dec

1. Nanggroe Aceh Darussalam
2. North Sumatra
3. West Sumatra
4. Bengkulu
5. Riau
6. Riau Islands
7. Jambi
8. South Sumatra
9. Lampung
10. Bangka Belitung Islands
11. DKI Jakarta
12. West Java
13. Banten
14. Central Java
15. DI Yogyakarta
16. East Java
17. West Kalimantan
18. Central Kalimantan
19. South Kalimantan
20. East Kalimantan
21. North Kalimantan
22. Bali
23. West Nusa Tenggara
24. East Nusa Tenggara
25. West Sulawesi
26. North Sulawesi
27. Central Sulawesi
28. South Sulawesi
29. Southeast Sulawesi
30. Gorontalo
31. Maluku
32. North Maluku
33. West Papua
34. Papua
35. …………….

1)
Note:
X-1 is the year of report preparation.
X is the first year of the Business Plan position.
The total in this row must match the total financing in Appendix II.A - Balance Sheet Projection - Assets No. 8, 9, 10 and 13.

PROVINCE	Projection Year X

TOTAL 1)

Appendix II.M.3.d

PLAN FOR PROVIDING FINANCING BASED ON CONTRACT TYPE UNIT USAHA SYARIAH PT BANK …………………… Million Rp

Actual	X-1 Sept	X-1 Dec	X March	X June	X Sept	X Dec

RUPIAH
A. Receivables

1. Murabahah
2. Istishna'
3. Qardh
4. Lease Receivables

B. Financing

1. Mudharabah
2. Musyarakah
3. Others

C. Ijarah
D. Salam

RUPIAH TOTAL

FOREIGN CURRENCY
A. Receivables

1. Murabahah
2. Istishna'
3. Qardh
4. Lease Receivables

B. Financing

1. Mudharabah
2. Musyarakah
3. Others

C. Ijarah
D. Salam

FOREIGN CURRENCY TOTAL

1)
Note:
X-1 is the year of report preparation.
X is the first year of the Business Plan position.
The total in this row must match the total financing in Appendix II.A - Balance Sheet Projection - Assets No. 8, 9, 10, and 13.

CONTRACT TYPE	Projection Year X

TOTAL FINANCING BASED ON CONTRACT TYPE 1)

Appendix II.M.4.a

PLAN FOR PROVIDING FINANCING TO MICRO, SMALL, AND MEDIUM ENTERPRISE DEBTORS BASED ON ECONOMIC SECTOR UNIT USAHA SYARIAH PT BANK …………………… Million Rp

Actual	X-1 Sept	X-1 Dec	X March	X June	X Sept	X Dec

A MICRO ENTERPRISES

1. Agriculture, Hunting, and Forestry
2. Fisheries
3. Mining and Quarrying
4. Manufacturing Industry
5. Electricity, Gas, and Water
6. Construction
7. Wholesale and Retail Trade
8. Accommodation and Food Services
9. Transportation, Warehousing, and Communication
10. Financial Intermediaries
11. Real Estate, Rental and Business Services
12. Government Administration, Defense, and Mandatory Social Security
13. Education Services
14. Health and Social Activities Services
15. Community, Social, Cultural, Entertainment, and Other Personal Services
    Others
16. Personal Services Serving Households
17. International Organizations and Extra-International Organizations Others
18. Activities with Unclear Boundaries
19. Not a Business Field
20. Others

B SMALL ENTERPRISES

1. Agriculture, Hunting, and Forestry
2. Fisheries
3. Mining and Quarrying
4. Manufacturing Industry
5. Electricity, Gas, and Water
6. Construction
7. Wholesale and Retail Trade
8. Accommodation and Food Services
9. Transportation, Warehousing, and Communication
10. Financial Intermediaries
11. Real Estate, Rental and Business Services
12. Government Administration, Defense, and Mandatory Social Security
13. Education Services
14. Health and Social Activities Services
15. Community, Social, Cultural, Entertainment, and Other Personal Services
    Others
16. Personal Services Serving Households
17. International Organizations and Extra-International Organizations Others
18. Activities with Unclear Boundaries
19. Not a Business Field
20. Others

C MEDIUM ENTERPRISES

1. Agriculture, Hunting, and Forestry
2. Fisheries
3. Mining and Quarrying
4. Manufacturing Industry
5. Electricity, Gas, and Water
6. Construction
7. Wholesale and Retail Trade
8. Accommodation and Food Services
9. Transportation, Warehousing, and Communication
10. Financial Intermediaries
11. Real Estate, Rental and Business Services
12. Government Administration, Defense, and Mandatory Social Security
13. Education Services
14. Health and Social Activities Services
15. Community, Social, Cultural, Entertainment, and Other Personal Services
    Others
16. Personal Services Serving Households
17. International Organizations and Extra-International Organizations Others
18. Activities with Unclear Boundaries
19. Not a Business Field
20. Others

Note:
X-1 is the year of report preparation.
X is the first year of the Business Plan position.

ECONOMIC SECTOR	Projection Year X

TOTAL FINANCING TO MICRO, SMALL, AND MEDIUM ENTERPRISE DEBTORS BASED ON ECONOMIC SECTOR (A + B + C)

TOTAL MICRO ENTERPRISE FINANCING	TOTAL SMALL ENTERPRISE FINANCING	TOTAL MEDIUM ENTERPRISE FINANCING

Appendix II.M.4.b

PLAN FOR PROVIDING FINANCING TO MICRO, SMALL, AND MEDIUM ENTERPRISE DEBTORS BASED ON TYPE OF USE UNIT USAHA SYARIAH PT BANK …………………… Million Rp

Actual	X-1 Sept	X-1 Dec	X March	X June	X Sept	X Dec

RUPIAH
A. WORKING CAPITAL

1. Micro
2. Small
3. Medium
   Total Working Capital Financing

B. INVESTMENT

1. Micro
2. Small
3. Medium
   Total Investment Financing

FOREIGN CURRENCY
A. WORKING CAPITAL

1. Micro
2. Small
3. Medium
   Total Working Capital Financing

B. INVESTMENT

1. Micro
2. Small
3. Medium
   Total Investment Financing

Note:
X-1 is the year of report preparation.
X is the first year of the Business Plan position.

TYPE OF USE	Projection Year X

TOTAL FINANCING TO MICRO, SMALL, AND MEDIUM ENTERPRISE DEBTORS BASED ON TYPE OF USE

RUPIAH TOTAL	FOREIGN CURRENCY TOTAL

Appendix II.M.4.c

PLAN FOR PROVIDING FINANCING TO MICRO, SMALL, AND MEDIUM ENTERPRISE DEBTORS BASED ON PROVINCE (PROJECT/DEBTOR LOCATION) UNIT USAHA SYARIAH PT BANK …………………… Million Rp

Actual	X-1 Sept	X-1 Dec	X March	X June	X Sept	X Dec

A MICRO ENTERPRISES

1. Nanggroe Aceh Darussalam
2. North Sumatra
3. West Sumatra
4. Bengkulu
5. Riau
6. Riau Islands
7. Jambi
8. South Sumatra
9. Lampung
10. Bangka Belitung Islands
11. DKI Jakarta
12. West Java
13. Banten
14. Central Java
15. DI Yogyakarta
16. East Java
17. West Kalimantan
18. Central Kalimantan
19. South Kalimantan
20. East Kalimantan
21. North Kalimantan
22. Bali
23. West Nusa Tenggara
24. East Nusa Tenggara
25. West Sulawesi
26. North Sulawesi
27. Central Sulawesi
28. South Sulawesi
29. Southeast Sulawesi
30. Gorontalo
31. Maluku
32. North Maluku
33. West Papua
34. Papua
35. ……………..

B SMALL ENTERPRISES

1. Nanggroe Aceh Darussalam
2. North Sumatra
3. West Sumatra
4. Bengkulu
5. Riau
6. Riau Islands
7. Jambi
8. South Sumatra
9. Lampung
10. Bangka Belitung Islands
11. DKI Jakarta
12. West Java
13. Banten
14. Central Java
15. DI Yogyakarta
16. East Java
17. West Kalimantan
18. Central Kalimantan
19. South Kalimantan
20. East Kalimantan
21. North Kalimantan
22. Bali
23. West Nusa Tenggara
24. East Nusa Tenggara
25. West Sulawesi
26. North Sulawesi
27. Central Sulawesi
28. South Sulawesi
29. Southeast Sulawesi
30. Gorontalo
31. Maluku
32. North Maluku
33. West Papua
34. Papua
35. ……………………

PROVINCE	Projection Year X

TOTAL

TOTAL

Actual	X-1 Sept	X-1 Dec	X March	X June	X Sept	X Dec

C MEDIUM ENTERPRISES

1. Nanggroe Aceh Darussalam
2. North Sumatra
3. West Sumatra
4. Bengkulu
5. Riau
6. Riau Islands
7. Jambi
8. South Sumatra
9. Lampung
10. Bangka Belitung Islands
11. DKI Jakarta
12. West Java
13. Banten
14. Central Java
15. DI Yogyakarta
16. East Java
17. West Kalimantan
18. Central Kalimantan
19. South Kalimantan
20. East Kalimantan
21. North Kalimantan
22. Bali
23. West Nusa Tenggara
24. East Nusa Tenggara
25. West Sulawesi
26. North Sulawesi
27. Central Sulawesi
28. South Sulawesi
29. Southeast Sulawesi
30. Gorontalo
31. Maluku
32. North Maluku
33. West Papua
34. Papua
35. ………………………..

Note:
X-1 is the year of report preparation.
X is the first year of the Business Plan position.

PROVINCE	Projection Year X

TOTAL FINANCING TO MICRO, SMALL, AND MEDIUM ENTERPRISE DEBTORS BASED ON PROVINCE

TOTAL

Appendix II.N

PLAN FOR INVESTMENT IN THE FORM OF SECURITIES UNIT USAHA SYARIAH PT BANK …………………… Million Rp

Actual	X-1 Sept	X-1 Dec	X March	X June	X Sept	X Dec

A. RUPIAH

1. Sharia Money Market Securities
   a. Sharia Treasury Bills (Surat Perbendaharaan Negara Syariah) b.
   c. Promissory Notes (Promes)
   d. Bills of Exchange (Wesel)
   1) Export Bills (Wesel Ekspor)
   3) Other Bills (Wesel Lainnya)
   e. Sharia Medium Term Notes (MTN) f. Others
2. Sharia Capital Market Securities
   a. Sharia Mutual Fund Certificates (Sertifikat Reksadana Syariah) b. Sharia State Securities (SBSN)
   1) State Sukuk (Sukuk Negara)
   2) Retail Sukuk (Sukuk Ritel)
   c. Subordinated Sukuk
   d. Other Sukuk e. Asset-Backed Securities (Efek Beragun Aset) f. Others

B. FOREIGN CURRENCY

1. Sharia Money Market Securities
   a. Sharia Treasury Bills (Surat Perbendaharaan Negara Syariah) b.
   c. Promissory Notes (Promes)
   d. Bills of Exchange (Wesel)
   1) Export Bills (Wesel Ekspor)
   3) Other Bills (Wesel Lainnya)
   e. Sharia Medium Term Notes (MTN) f. Others
2. Sharia Capital Market Securities
   a. Sharia Mutual Fund Certificates (Sertifikat Reksadana Syariah) b. Sharia State Securities (SBSN)
   1) State Sukuk (Sukuk Negara)
   2) Retail Sukuk (Sukuk Ritel)
   c. Subordinated Sukuk
   d. Other Sukuk e. Asset-Backed Securities (Efek Beragun Aset) f. Others

1)
Note:
X-1 is the year of report preparation.
X is the first year of the Business Plan position.
The total in this row must match the total securities held in Appendix II.A - Balance Sheet Projection - Assets No. 5.

TYPE	Projection Year X

1. Interbank Mudharabah Investment Certificates
2. Domestic Documentary Credit Bills (SKBDN)
3. Interbank Mudharabah Investment Certificates
4. Domestic Documentary Credit Bills (SKBDN)

TOTAL INVESTMENT IN THE FORM OF SECURITIES 1)

RUPIAH TOTAL	FOREIGN CURRENCY TOTAL

Appendix II.O

PLAN FOR OTHER FUNDING INVESTMENT
UNIT USAHA SYARIAH PT BANK ……………………
Million Rp

Actual	X-1 Sept	X-1 Dec	X March	X June	X Sept	X Dec

Note:
X-1 is the year of report preparation.
X is the first year of the Business Plan position.

TYPE OF OTHER FUNDING INVESTMENT	Projection Year X

TOTAL

Appendix II.P

PLAN FOR CAPITAL CHANGES
UNIT USAHA SYARIAH PT BANK ……………………
Million Rp

Actual	X-1 Sept	X-1 Dec	X March	X June	X Sept	X Dec	X+1	X+2

A. Asset Inter-Office Accounts
B. Liability Inter-Office Accounts
C. UUS Net Funds (B-A)

Note:
X-1 is the year of report preparation.
X is the first year of the Business Plan position.
X+1 is the second year of the Business Plan position.
X+2 is the third year of the Business Plan position.

Projection Year X

Appendix II.Q.1

HUMAN RESOURCE CONDITIONS AND PLANNED HUMAN RESOURCE NEEDS 1) UNIT USAHA SYARIAH PT BANK ……………………

Actual	X-1 Sept	X-1 Dec	X March	X June	X Sept	X Dec

1) Filled with the number of Human Resources (HR).
2)
Note:
X-1 is the year of report preparation.
X is the first year of the Business Plan position.
Position titles are filled according to the UUS organizational structure from one level below the directors to the lowest employees, including expert staff such as professional contract staff, special staff for directors (outside outsourcing).

No. POSITION TITLE 2)	Projection Year X

Appendix II.Q.2

HUMAN RESOURCE EDUCATION AND TRAINING PLAN UNIT USAHA SYARIAH PT BANK ……………………

NO. TYPE OF EDUCATION/TRAINING TYPE OF POSITION QUANTITY DURATION PLANNED COST

Appendix II.R

PLAN FOR UTILIZATION OF FOREIGN WORKERS AND USE OF OUTSOURCED WORKERS UNIT USAHA SYARIAH PT BANK ……………………

A. Foreign Workers (TKA)

POSITION TITLE SCOPE
1 Commissioner
2 Director
3 Executive Officials
4 Experts/Consultants
5 Other Positions 1)

B. Outsourced Workers 2)

Actual	X-1 Sept	X-1 Dec	X March	X June	X Sept	X Dec

1)
2) Filled with the number of Outsourced Workers.
3)
Note:
X-1 is the year of report preparation.
X is the first year of the Business Plan position.

No. TASK FIELD AND POSITION QUANTITY DURATION NAME OF COMPANION

Work field assignments refer, among others, to Appendix I.B of the Financial Services Authority Circular Letter on Prudential Principles for Commercial Banks that Delegate Part of Their Work Execution to Other Parties.

No. WORK ASSIGNMENT FIELD 3)

PLANNED KNOWLEDGE TRANSFER PROGRAM

Reasons for utilizing foreign workers and reasons for not/not yet using Indonesian workers: .......................................................................
a. .................................................................................................................................................................................................................
b. .................................................................................................................................................................................................................
Others ................................................................................................................................................................................................................
If any, subject to Financial Services Authority approval.

FOREIGN WORKER NAME	Projection Year X

Appendix II.S

PLAN FOR ISSUING PRODUCTS AND/OR IMPLEMENTING NEW ACTIVITIES 1) UNIT USAHA SYARIAH PT BANK ……………………

NO. TYPE OF ISSUANCE OR NEW ACTIVITY PLANNED TIME RELEVANCE FOR UUS FOR CUSTOMERS WITH UUS STRATEGY 2)
A PRODUCTS
Others.
B ACTIVITIES
Others.

1) Only new products and/or activities that have not previously been issued or implemented by the UUS. 2) More detailed explanations/descriptions can be attached in a separate sheet.

Note:
For UUS wishing to conduct Officeless Financial Services in the context of Inclusive Finance (Laku Pandai), the plan for conducting Laku Pandai is also accompanied by information and explanations regarding the number and types of agents targeted per year for the first 3 (three) years of implementation, and for cooperation in the first year, accompanied by detailed district/city locations.

RISK MITIGATION FOR ISSUING PRODUCTS AND/OR IMPLEMENTING NEW ACTIVITIES
GENERAL DESCRIPTION 2)
POSSIBLE RISKS ARISING 2)
PURPOSE/BENEFIT

Appendix II.T

PLAN FOR DEVELOPING AND/OR CHANGING OFFICE NETWORK UNIT USAHA SYARIAH PT BANK ……………………

NO.
A OPENING
1 Branch Office 1)
Others.
2 Sub-Branch Office 1)
Others.
3 Cash Office 1)
Others.
4 Functional Office 1)
Others.
5 Cash Service Activities 1)
Others.
6 Sharia Services 1)
Others.
7 Foreign Offices 1)
Others.
B STATUS CHANGE
1 Branch Office 1)
Others.
2 Sub-Branch Office 1)
Others.
3 Cash Office 1)
Others.
4 Functional Office 1)
Others.
5 Cash Service Activities 1)
Others.
6 Sharia Services 1)
Others.
7 Foreign Offices 1)
Others.
C ADDRESS TRANSFER
1 Branch Office 1)
Others.
2 Sub-Branch Office 1)
Others.
3 Cash Office 1)
Others.
4 Functional Office 1)
Others.
5 Cash Service Activities 1)
Others.
6 Sharia Services 1)
Others.
7 Foreign Offices 1)
Others.
D CLOSING
1 Branch Office 1)
Others.
2 Sub-Branch Office 1)
Others.
3 Cash Office 1)
Others.
4 Functional Office 1)
Others.
5 Cash Service Activities 1)
Others.
6 Sharia Services 1)
Others.
7 Foreign Offices 1)
Others.

HEAD OFFICE ESTIMATED INVESTMENT/COST LOCATION 2) NOTES 3) PLANNED IMPLEMENTATION TIME 1) OFFICE NAME

1) Filled with the month of the planned implementation time. 2) For locations within DKI Jakarta Province, at least include the name of the administrative city or administrative district. For locations outside DKI Jakarta Province, at least include the name of the district/city. 3) More detailed notes can be attached in a separate sheet.

Note:
This form is completed with a calculation of the availability of core capital allocation referring to Financial Services Authority regulations regarding the opening of office networks based on bank core capital.

HEAD OFFICE PLANNED IMPLEMENTATION TIME 1) ESTIMATED INVESTMENT/COST LOCATION 2) NOTES NO. OFFICE NAME 3)

Appendix II.U.1

BUSINESS PLAN REALIZATION REPORT 1)
UNIT USAHA SYARIAH PT BANK ................................. PERIOD : ..........................

a. b. c.

1)
2)
The number of pages/size in this appendix is not binding, so the UUS can elaborate more detailed or add in a separate sheet. Period is filled with the month of the realization report. Comparison of Business Plan with realization other than covering Appendix II.U.2, the UUS also needs to explain the size of realization related to financial projections, fund collection, fund distribution, and capital plans not covered in that appendix. Explanations regarding the achievement of the Business Plan include the focus, priorities for achieving the Business Plan, and comparison between the Business Plan and its realization. 2) Explanations regarding deviations in the realization of the Business Plan, such as causes and constraints faced. Follow-up or efforts to be made to improve the realization achievement of the Business Plan.

Appendix II.U.2
FINANCIAL RATIO REALIZATION REPORT AND OTHER SPECIFIC ITEMS
SHARIA BUSINESS UNIT OF PT BANK .................................
PERIOD :………………….. 1)

NO. RATIO AND OTHER SPECIFIC ITEMS	TARGET	REALIZATION	DEVIATION	NOTES
A. CORE FINANCIAL RATIOS
1 Return on Asset (ROA) (%) 2)
2 Net Operating Margin (NOM) (%) 2)
3 Net Imbalan (NI) 2)
4 Operational Expenses to Operational Income Ratio (BOPO)
5 Fee Based Income to Total Operational Income Ratio
6 Profit Sharing Financing to Total Financing Ratio
7 Problematic Productive Assets and Non-Productive Problematic Assets to Total Productive and Non-Productive Assets Ratio
8 Problematic Productive Assets to Total Productive Assets Ratio
9 Financial Asset Impairment Loss Reserve (CKPN) to Productive Assets Ratio
10 Formed CKPN to Mandatory Asset Write-off Provision (PPA) Ratio
11 Non Performing Financing (NPF) Ratio 2)
- Gross
- Netto
12 Financing to Total Productive Assets Ratio
13 Core Debtor to Total Financing Ratio
14 Foreclosed Collateral (AYDA) to Total Financing Ratio
15 Financing Facilities to Customers Not Yet Drawn
Committed
- Rupiah
- Foreign Currency
Uncommited
- Rupiah
- Foreign Currency

NO. RATIO AND OTHER SPECIFIC ITEMS	TARGET	REALIZATION	DEVIATION	NOTES
16 Spot and Forward to Total Assets Ratio
17 Liquid Assets to Total Assets Ratio
18 Liquid Assets to Short-term Funding Ratio
19 Core Depositors to Total Third-party Funds Ratio
20 Financing to Deposit Ratio (FDR) (%) 2)
21 Short Term Mismatch (STM) (%) 3)
22 Short Term Mismatch Plus (STMP) (%) 3)
B. OTHER SPECIFIC ITEMS
1 Total Financing to Micro Enterprises to Total Financing to MSMEs Ratio (%)
2 Total Financing to Small Enterprises to Total Financing to MSMEs Ratio (%)
3 Total Financing to Medium Enterprises to Total Financing to MSMEs Ratio (%)
4 Total Financing to MSMEs to Total Financing Ratio (%)
5 a. Education and Training Funds to Human Resources Realization/Estimate Expenditure Ratio (%) 4)
b. Remaining This Year's Education and Training Budget Used for Next Year Ratio (%) 5)
6 Unused Fixed Assets to Capital Ratio (%)

1. Period is filled with the month of realization report.
3. Formula and calculation of financial ratios refer to the explanation of core financial ratios - Appendix II.H.
5. The term "remaining budget" refers to the difference between the obligation of 5% (five percent) of the realization.
   Formula and calculation of financial ratios refer to the provisions of the Financial Services Authority regulating regarding transparency and publication of BUS and UUS. The coverage of education and training funds refers to regulations concerning the provision of funds for the development of human resources in commercial banks.

Appendix II.U.3
REPORT ON DEVELOPMENT AND/OR REALIZATION OF OFFICE NETWORK CHANGES
SHARIA BUSINESS UNIT OF PT BANK .................................
PERIOD :………………….. 1)

NO. OFFICE NAME	HEAD OFFICE DATE	REALIZATION DATE	LOCATION 2)	NOTES 3)
A. OPENING
1 Branch Office
1)
2 Auxiliary Branch Office
1)
3 Cash Office
1)
4 Functional Office
1)
5 Cash Service Activities
1)
6 Sharia Services
1)
7 Office Abroad
1)
B. STATUS CHANGE
1 Branch Office
1)
2 Auxiliary Branch Office
1)
3 Cash Office
1)
4 Functional Office
1)
5 Cash Service Activities
1)
6 Sharia Services
1)
7 Office Abroad
1)
C. ADDRESS RELOCATION
NO OFFICE NAME	HEAD OFFICE DATE	REALIZATION DATE	LOCATION 2)	NOTES 3)
1 Branch Office
1)
2 Auxiliary Branch Office
1)
3 Cash Office
1)
4 Functional Office
1)
5 Cash Service Activities
1)
6 Sharia Services
1)
7 Office Abroad
1)
D. CLOSURE
1 Branch Office
1)
2 Auxiliary Branch Office
1)
3 Cash Office
1)
4 Functional Office
1)
5 Cash Service Activities
1)
6 Sharia Services
1)
7 Office Abroad
1)

1. Period is filled with the month of realization report.
2. Filled by stating the complete address including telephone number and fax number.
3. More detailed notes can be attached in a separate sheet.

Appendix II.U.4
REPORT ON THE REALIZATION OF FOREIGN WORKER UTILIZATION, RESULTS OF KNOWLEDGE TRANSFER OBLIGATIONS, AND OUTSOURCING WORKFORCE
SHARIA BUSINESS UNIT OF PT BANK .................................
PERIOD :………………….. 1)

A. Foreign Workers (TKA)

| TKA COMPANION | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | ...... | ...... | | | |
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