Circular of the Financial Services Authority Number 32/SEOJK.03/2025 on Transparency and Publication of Reports of Sharia Commercial Banks and Sharia Business Units

To:

Board of Directors of Sharia Commercial Banks; and
Board of Directors of Conventional Commercial Banks with Sharia Business Units,
At your place.

COPY

CIRCULAR OF THE FINANCIAL SERVICES AUTHORITY
REPUBLIC OF INDONESIA
NUMBER 32/SEOJK.03/2025

TRANSPARENCY AND PUBLICATION OF REPORTS OF SHARIA COMMERCIAL BANKS AND SHARIA BUSINESS UNITS

In light of the implementation of Financial Services Authority Regulation Number 18 of 2025 concerning Transparency and Publication of Bank Reports (State Gazette of the Republic of Indonesia Year 2025 Number 26/OJK, Supplement to the State Gazette of the Republic of Indonesia Number 156/OJK), it is necessary to regulate the implementation provisions of the aforementioned Financial Services Authority Regulation for Sharia Commercial Banks and Sharia Business Units in this Financial Services Authority Circular as follows:

I. GENERAL PROVISIONS

Sharia Commercial Banks, hereinafter abbreviated as BUS, are banks that conduct business activities based on Sharia principles, which in their activities provide services in the payment transaction system.
Sharia Business Units, hereinafter abbreviated as UUS, are operating units of the head office of conventional commercial banks functioning as the parent office of offices or units conducting business activities based on Sharia principles, or operating units at branch offices of a bank located abroad that conduct conventional business activities and function as the parent office of Sharia auxiliary branch offices and/or Sharia business units.
Public Reports are reports announced to the public and/or submitted to the Financial Services Authority with announcement and submission procedures in accordance with the provisions established by the Financial Services Authority.
BUS prepares, announces, and/or submits Public Reports consisting of:
a. Financial Public Reports and financial performance information; b. Risk exposure and capital Public Reports;
c. Material information or fact Public Reports;
d. sustainability reports in accordance with Financial Services Authority Regulations concerning the implementation of sustainable finance for financial service institutions, issuers, and public companies; e. annual reports on the implementation of integrated governance for banks that are holding companies of financial conglomerates in accordance with Financial Services Authority Regulations concerning the implementation of integrated governance for financial conglomerates; f. annual financial reports for banks that are issuers or public companies in accordance with Financial Services Authority Regulations concerning the submission of periodic financial reports by issuers or public companies; and g. other reports in accordance with applicable legislation.
In accordance with Article 2 paragraph (4) of Financial Services Authority Regulation Number 18 of 2025 concerning Transparency and Publication of Bank Reports, conventional commercial banks with UUS must add the UUS financial Public Reports and financial performance information, and other reports related to UUS in accordance with applicable legislation.
UUS prepares Public Reports consisting of Financial Public Reports and financial performance information as well as other reports related to UUS in accordance with applicable legislation.
Other reports related to UUS in accordance with applicable legislation include, among others, risk exposure reports for UUS.
Risk exposure reports for UUS include, among others, quarterly liquidity coverage ratio (LCR) calculation reports and quarterly net stable funding ratio (NSFR) reports in accordance with Financial Services Authority Regulations concerning liquidity coverage ratio and net stable funding ratio compliance obligations for Sharia Commercial Banks and Sharia Business Units.
BUS and UUS prepare Public Reports by referring to the Guidelines for Preparing Public Reports of BUS and UUS as contained in the Appendix, which is an integral part of this Financial Services Authority Circular.
Public Reports must be presented in the Indonesian language and may be supplemented with foreign languages. In the event that Public Reports are presented in Indonesian and foreign languages, whether in the same document or separate documents, the Public Reports must contain the same information. In the event of differences in information presented in foreign languages compared to that presented in Indonesian, the information used as the reference is the information in Indonesian.
The format of Public Reports as contained in the Appendix, which is an integral part of this Financial Services Authority Circular, is the minimum standard that must be met by BUS and UUS. In the event that there are accounts with material amounts not included in the Public Report format, BUS and UUS may add and present such accounts separately. Materiality refers to financial accounting standards.
In announcing Public Reports to the public, accounts with zero balances in the report format must be included by placing a dash (-) on the relevant accounts, unless otherwise specifically established in the Appendix, which is an integral part of this Financial Services Authority Circular.
BUS and UUS announce monetary information in Public Reports to the public in millions of Rupiah. Monetary information refers to financial nominal amounts stated in Public Reports. For example, a total asset nominal of Rp1,000,000,000,000.00 (one trillion Rupiah) is presented as “1,000,000”.

II. PREPARATION, ANNOUNCEMENT, AND SUBMISSION OF PUBLIC REPORTS

BUS prepares, announces, and/or submits Public Reports in the form of monthly, quarterly, semi-annual, and annual Financial Public Reports and financial performance information in accordance with the format and guidelines as contained in the Appendix, which is an integral part of this Financial Services Authority Circular, with the following provisions:
a. for monthly Financial Public Reports and financial performance information, the first time is for data as of October 2026; b. for quarterly Financial Public Reports and financial performance information, the first time is for data as of September 2026;
c. for semi-annual Financial Public Reports and financial performance information:

for BUS that are issuers or public companies in accordance with Financial Services Authority Regulations concerning the submission of periodic financial reports by issuers or public companies; and
for BUS that are part of a business group, the first time is for data as of June 2026.
d. for annual Financial Public Reports and financial performance information, the first time is for data as of December 2026.

BUS prepares and announces Public Reports in the form of quarterly and annual Risk Exposure and Capital Public Reports in accordance with the format and guidelines as contained in the Appendix, which is an integral part of this Financial Services Authority Circular, with the following provisions:
a. for quarterly Risk Exposure and Capital Public Reports, the first time is for data as of September 2026; and b. for annual Risk Exposure and Capital Public Reports, the first time is for data as of December 2026.
Conventional commercial banks with UUS prepare, announce, and/or submit quarterly UUS Financial Public Reports and financial performance information in accordance with the format and guidelines in the Appendix, which is an integral part of this Financial Services Authority Circular, the first time for data as of September 2026, with the provision that the aforementioned Financial Public Reports and financial performance information are prepared by UUS and announced together with the Financial Public Reports and financial performance information of the conventional commercial bank with UUS.
Conventional commercial banks with UUS prepare, announce, and/or submit quarterly UUS Risk Exposure Public Reports in accordance with the format and guidelines in the Appendix, which is an integral part of this Financial Services Authority Circular, the first time for data as of September 2026, with the provision that the aforementioned Risk Exposure Public Reports are prepared by UUS.
The scope of announcement for annual Financial Public Reports and financial performance information for the 2025 fiscal year, in accordance with Financial Services Authority Regulation Number 37/POJK.03/2019 concerning Transparency and Publication of Bank Reports and its implementation provisions, is supplemented with internal control reports in the financial reporting process of banks in accordance with Financial Services Authority Regulations concerning the integrity of bank financial reporting.

III. TRANSITIONAL PROVISIONS

Upon the implementation of this Financial Services Authority Circular, BUS continues to announce Financial Public Reports and financial performance information up to the data as of:
a. September 2026 for monthly Public Reports; b. June 2026 for quarterly Public Reports;
c. December 2025 for semi-annual Public Reports for BUS that are part of a business group; and
d. December 2025 for annual Public Reports, in accordance with Financial Services Authority Circular Number 10/SEOJK.03/2020 concerning Transparency and Publication of Reports of Sharia Commercial Banks and Sharia Business Units.
Upon the implementation of this Financial Services Authority Circular, BUS continues to announce Risk Exposure and Capital Public Reports up to the data as of:
a. June 2026 for quarterly Public Reports; and b. December 2025 for annual Public Reports, in accordance with Financial Services Authority Circular Number 10/SEOJK.03/2020 concerning Transparency and Publication of Reports of Sharia Commercial Banks and Sharia Business Units.
Upon the implementation of this Financial Services Authority Circular, conventional commercial banks with UUS continue to announce quarterly UUS Financial Public Reports and financial performance information up to the data as of June 2026, in accordance with Financial Services Authority Circular Number 10/SEOJK.03/2020 concerning Transparency and Publication of Reports of Sharia Commercial Banks and Sharia Business Units.

This copy is consistent with the original.

Head of Legal Development Directorate
Legal Department signed,
Aat Windradi

IV. CLOSING

Upon the implementation of this Financial Services Authority Circular, Financial Services Authority Circular Number 10/SEOJK.03/2020 concerning Transparency and Publication of Reports of Sharia Commercial Banks and Sharia Business Units is repealed and declared invalid.
The provisions in this Financial Services Authority Circular take effect on February 9, 2026.

Established in Jakarta on November 28, 2025

EXECUTIVE HEAD OF BANKING SUPERVISOR
FINANCIAL SERVICES AUTHORITY
REPUBLIC OF INDONESIA,
DIAN EDIANA RAE signed,

APPENDIX
CIRCULAR OF THE FINANCIAL SERVICES AUTHORITY
REPUBLIC OF INDONESIA
NUMBER 32/SEOJK.03/2025
ON
TRANSPARENCY AND PUBLICATION OF REPORTS OF SHARIA COMMERCIAL BANKS AND SHARIA BUSINESS UNITS

GUIDELINES FOR PREPARING PUBLIC REPORTS OF SHARIA COMMERCIAL BANKS AND SHARIA BUSINESS UNITS

TABLE OF CONTENTS

I. GUIDELINES FOR PREPARING FINANCIAL PUBLIC REPORTS AND FINANCIAL PERFORMANCE INFORMATION OF SHARIA COMMERCIAL BANKS ..............- 5 -
A. Financial Public Reports and Financial Performance Information for Monthly Periods.....................................................................- 10 -

Scope ...............................................................- 10 -
Report Format and Filling Guidelines.........................- 10 -
a. Monthly Balance Sheet Reports...........................- 10 - b. Monthly Income Statements and Other Comprehensive Income Reports ..................................................................- 13 -
c. Monthly Commitment and Contingency Reports...........- 17 -
B. Financial Public Reports and Financial Performance Information for Quarterly Periods.................................................................- 18 -
Scope ...............................................................- 18 -
Report Format and Filling Guidelines.........................- 19 -
a. Summary of Financial Reports .................................- 19 -

Quarterly Balance Sheet Reports...............- 19 -
Quarterly Income Statements and Other Comprehensive Income Reports...............- 22 -
Quarterly Commitment and Contingency Reports- 26 -
b. Financial Performance Information.....................................- 27 -
Quarterly KPMM Calculation Reports ..........- 27 -
Productive Asset Quality and Other Information Reports....................................- 29 -
CKPN and PPKA Reports..................................- 31 -
Financial Ratio Reports..................................- 32 -
Spot and Forward Transaction Reports ...............- 42 -
Profit Distribution Reports...........................- 43 -
Zakat and Waqf Fund Sources and Distribution Reports...............................................................- 45 -
Charity Fund Sources and Usage Reports.........................................................- 46 -
Shareholder Composition and Board of Directors, Board of Commissioners, and Sharia Supervisory Board Composition Information ............................................- 48 -
C. Financial Public Reports and Financial Performance Information for Semi-Annual Periods ................................................................- 48 -
D. Financial Public Reports and Financial Performance Information for Annual Periods ....................................................................- 49 -

List of Pages ..............................................................- 49 -
Scope ...............................................................- 55 -
II. GUIDELINES FOR PREPARING RISK EXPOSURE AND CAPITAL PUBLIC REPORTS OF SHARIA COMMERCIAL BANKS ..................................- 65 -
A. General Guidelines.....................................................................- 66 - B. Quarterly Risk Exposure and Capital Public Reports.............................................................................- 67 -
Scope ...............................................................- 67 -
Report Format and Filling Guidelines.........................- 69 -
a. Quantitative Risk Exposure Information .....................- 69 - b. Capital Disclosure Based on Basel III Framework.................................................................- 102 -
c. Leverage Ratio Disclosure...........................- 113 -
C. Annual Risk Exposure and Capital Public Reports ..............................................................................- 114 -
Scope .............................................................- 114 -
Report Format and Filling Guidelines.......................- 119 -
III. GUIDELINES FOR PREPARING MATERIAL INFORMATION OR FACT PUBLIC REPORTS OF SHARIA COMMERCIAL BANKS ...................................- 120 -
A. Scope.....................................................................- 120 - B. Report Format....................................................................- 121 -
IV. GUIDELINES FOR PREPARING OTHER SHARIA COMMERCIAL BANK REPORTS......................................................................................- 122 -
V. GUIDELINES FOR PREPARING FINANCIAL PUBLIC REPORTS AND FINANCIAL PERFORMANCE INFORMATION OF SHARIA BUSINESS UNITS...........- 123 -
A. Financial Public Reports and Financial Performance Information for Quarterly Periods...............................................................- 124 -
Scope .............................................................- 124 -
Report Format and Filling Guidelines.......................- 125 -
a. Summary of Financial Reports ...............................- 125 -

Quarterly Public Balance Sheet Reports.....................- 125 -
Quarterly Public Income Statements and Other Comprehensive Income Reports..............................- 127 -
Quarterly Public Commitment and Contingency Reports.....................- 130 -
b. Financial Performance Information...................................- 131 -
Financial Ratio Reports................................- 131 -
Profit Distribution Reports.........................- 136 -
Zakat and Waqf Fund Sources and Distribution Reports.....................................- 138 -
Charity Fund Sources and Usage Reports.......................................................- 139 -
B. Financial Public Reports and Financial Performance Information for Annual Periods ..................................................................- 141 -
VI. GUIDELINES FOR PREPARING RISK EXPOSURE PUBLIC REPORTS OF SHARIA BUSINESS UNITS.................................................................- 143 -
A. Quarterly Risk Exposure Public Reports....................- 144 - B. Annual Risk Exposure Public Reports........................- 151 -
VII. FORMAT OF EXECUTIVE OFFICER STATEMENT LETTERS.................- 153 -
VIII. FORMAT OF BOARD OF DIRECTORS AND BOARD OF COMMISSIONERS MEMBERS STATEMENT LETTERS ....................................................................- 154 -

I. GUIDELINES FOR PREPARING FINANCIAL PUBLIC REPORTS AND FINANCIAL PERFORMANCE INFORMATION OF SHARIA COMMERCIAL BANKS

End of Period Positions: End of January, February, April, May, July, August, October, and November months. End of March, June, September, and December months. End of June and/or December months. End of December month.

Scope: 1. Summary of financial reports individually. 1. Summary of financial reports individually and consolidated (if having subsidiaries). 2. Financial performance information. 3. Shareholder composition and Board of Directors, Board of Commissioners, and Sharia Supervisory Board composition information. 1. Interim financial reports for BUS that are issuers or public companies in accordance with Financial Services Authority Regulations concerning the submission of periodic financial reports by issuers or public companies. (data as of end of June month). 2. Reports for BUS that are part of a business group (data as of end of June and December months). 1. General information. 2. Financial performance information. 3. Risk exposure and capital reports. 4. Related party information. 5. Information related to BUS business group (if any). 6. Governance implementation reports. 7. Internal control reports in the BUS financial reporting process. 8. Audited financial reports, including independent auditor reports. For BUS that are issuers or public companies, also meet the scope of annual reports in accordance with Financial Services Authority Regulations concerning annual reports of issuers or public companies.

Announcement Media: 1. BUS website. 1. BUS website. 2. Newspapers and/or other electronic media (optional) 1). 1. In accordance with Financial Services Authority Regulations concerning the submission of periodic financial reports by issuers or public companies for interim financial reports. 2. BUS website for reports for BUS that are part of a business group.

Announcement Deadline: No later than the end of the following month after the end of the reporting month. No later than: 1. end of the third month after the report date, if accompanied by a public accountant report for audit purposes (data as of end of March, June, September months); 2. end of the second month after the report date, if accompanied by a public accountant report for limited review or review (data as of end of March, June, September months); 3. end of the first month after the report date, if not accompanied by a public accountant report. 1. No later than in accordance with Financial Services Authority Regulations concerning the submission of periodic financial reports by issuers or public companies for interim financial reports. 2. No later than: a. 15th of the second month after the end of the reporting month (data as of end of June month); and b. end of March of the following year (data as of end of December month). No later than 4 (four) months after the end of the fiscal year.

Submission Media to Financial Services Authority: Financial Services Authority reporting system 2). Financial Services Authority reporting system 2). 1. In accordance with Financial Services Authority Regulations concerning the submission of periodic financial reports by issuers or public companies for interim financial reports. 1. Financial Services Authority reporting system for BUS that are not issuers or public companies 2). 2. Electronic issuer reporting system for BUS that are issuers or public companies 3). 2. Not submitted to Financial Services Authority for reports for BUS that are part of a business group.

Website Maintenance: At least the last 5 (five) years of reports. At least the last 5 (five) years of reports. 1. In accordance with Financial Services Authority Regulations concerning the submission of periodic financial reports by issuers or public companies for interim financial reports. 2. At least the last 5 (five) years of reports for reports for BUS that are part of a business group. At least the last 5 (five) years of reports.

Note:

Business Units (BUS) must include the website address in the Financial Publication Report and quarterly financial performance information announced in newspapers or other electronic media.
Submission via the Financial Services Authority's reporting system is carried out in accordance with the Financial Services Authority Regulation regarding the reporting of commercial banks through the Financial Services Authority's reporting system and the Financial Services Authority Circular regarding the reporting of Sharia commercial banks and Sharia business units through the Financial Services Authority's reporting system.
Submission via the electronic issuer reporting system is carried out in accordance with the Financial Services Authority Regulation regarding the submission of periodic financial reports by issuers or public companies.

A. Financial Publication Report and Financial Performance Information Monthly Period

Scope
The Monthly Financial Publication Report and financial performance information consist of at least a summary of the Business Unit's (BUS) individual financial statements. The summary of the BUS's individual financial statements consists of at least:
a. monthly balance sheet; b. monthly income statement and other comprehensive income; and
c. monthly commitments and contingencies report.
Report Format and Filling Guidelines
a. Monthly Balance Sheet

Report Format
Bank :
Report Date :
(announced in millions of Rupiah)
INDIVIDUAL
Report Date Position

Cash
Deposits at Bank Indonesia
Deposits at other banks
Spot and forward receivables
Held securities
Receivables from securities purchased with an agreement to resell (reverse repo)
Acceptance receivables
Receivables
a. Murabahah receivables 1) b. Istishna' receivables 1)
c. Multi-service receivables 1)
d. Qardh receivables e. Lease receivables f. Other receivables
Profit-sharing financing
a. Mudarabah b. Musyarakah
c. Others
Capital participation
Other financial assets
Provision for financial asset impairment -/-
Ijarah 1)
Salam
Istishna' assets in progress
Istishna' termin -/-
Inventory
Intangible assets 1)
Fixed assets and inventory 1)
Non-productive assets
a. Vacant properties b. Foreclosed collateral
c. Suspended accounts
d. Inter-office assets 1)
Other assets
TOTAL ASSETS
No. POSITIONS
ASSETS
MONTHLY BALANCE SHEET

INDIVIDUAL
Report Date Position
LIABILITIES

Wadiah savings funds
a. Current accounts b. Savings accounts
Mudarabah savings funds
a. Current accounts b. Savings accounts
c. Deposits
Electronic money
Liabilities to Bank Indonesia
Liabilities to other banks
Spot and forward liabilities
Securities issued
Acceptance liabilities
Received financing
Security deposits
Inter-office liabilities 1)
Other liabilities
TOTAL LIABILITIES
INVESTMENT FUNDS
Mudarabah contracts
Other contracts
TOTAL INVESTMENT FUNDS
EQUITY
Paid-in capital
a. Authorized capital b. Unpaid capital -/-
c. Treasury stock -/-
Additional paid-in capital
a. Share premium b. Discount -/-
c. Donated capital
d. Capital deposit funds e. Others
Other comprehensive income
a. Gains b. Losses -/-
Reserves
a. General reserves b. Specific reserves
Profit/loss
a. Prior years b. Current year
c. Dividends paid -/-
TOTAL EQUITY
TOTAL LIABILITIES, INVESTMENT FUNDS, AND EQUITY Note:

: Presented net in the Balance Sheet.
LIABILITIES, INVESTMENT FUNDS, AND EQUITY
No. POSITIONS
Filling Guidelines
ASSETS

Cash 1. Cash 01.01.00.00.00.00
Deposits at Bank Indonesia 2. Deposits at Bank Indonesia 01.02.00.00.00.00
Deposits at other banks 3. Deposits at other banks 01.03.00.00.00.00
Spot and forward receivables 4. Spot and forward receivables 01.04.02.00.00.00
Held securities 5. Held securities 01.05.00.00.00.00
Receivables from securities purchased with an agreement to resell (reverse repo) 6. 01.07.00.00.00.00
Acceptance receivables 7. Acceptance receivables 01.08.00.00.00.00
Receivables 8. Receivables
a. Murabahah receivables 1) a. Murabahah receivables 01.09.03.01.01.00 Deferred murabahah margin income -/- 01.09.03.01.02.00 b. Istishna' receivables 1) b. Istishna' receivables 01.09.03.01.03.00 Deferred istishna' margin income -/- 01.09.03.01.04.00
c. Multi-service receivables 1) c. Multi-service receivables 01.09.03.01.07.00
Deferred multi-service margin income -/- 01.09.03.01.08.00 d. Qardh receivables d. Qardh receivables 01.09.03.01.05.00 e. Lease receivables e. Lease receivables 01.09.03.01.06.00 f. Other receivables f. Other receivables 01.09.03.01.99.00
Profit-sharing financing 9. Profit-sharing financing
a. Mudarabah a. Mudarabah 01.09.03.02.01.00 b. Musyarakah b. Musyarakah 01.09.03.02.02.00
c. Others c. Others 01.09.03.02.99.00
Capital participation 10. Capital participation 01.10.00.00.00.00
Other financial assets 11. Other financial assets 01.11.00.00.00.00
Provision for financial asset impairment -/- 12. Provision for financial asset impairment -/-
a. Held securities 01.12.01.00.00.00 b. Murabahah receivables 01.12.02.02.01.00
c. Istishna' receivables 01.12.02.02.02.00
d. Multi-service receivables 01.12.02.02.05.00 e. Qardh receivables 01.12.02.02.03.00 f. Lease receivables 01.12.02.02.04.00 g. Mudarabah financing 01.12.02.02.06.00 h. Musyarakah financing 01.12.02.02.07.00
i. Other profit-sharing financing 01.12.02.02.99.00
j. Other financial assets 01.12.03.00.00.00
Ijarah 1) 13. Ijarah
a. Ijarah assets 01.22.01.00.00.00 b. Accumulated depreciation/amortization -/- 01.22.02.00.00.00
c. Provision for impairment -/- 01.22.03.00.00.00
Salam 14. Salam 01.19.00.00.00.00
Istishna' assets in progress 15. Istishna' assets in progress 01.20.01.00.00.00
Istishna' termin -/- Istishna' termin -/- 01.20.02.00.00.00
Inventory 16. Inventory 01.21.00.00.00.00
Intangible assets 1) 17. Intangible assets 01.13.01.00.00.00
Accumulated amortization -/- 01.13.02.00.00.00
Fixed assets and inventory 1) 18. Fixed assets and inventory 01.14.01.00.00.00
Accumulated depreciation of fixed assets and inventory -/- 01.14.02.00.00.00
Non-productive assets 19. Non-productive assets
a. Vacant properties a. Vacant properties 01.15.00.00.00.00 b. Foreclosed collateral b. Foreclosed collateral 01.16.00.00.00.00
c. Suspended accounts c. Suspended accounts 01.17.00.00.00.00
d. Inter-office assets 1) d. Inter-office assets 1) 01.18.00.00.00.00
Other assets 20. Other assets 01.99.00.00.00.00
TOTAL ASSETS TOTAL ASSETS 01.00.00.00.00.00
LIABILITIES, INVESTMENT FUNDS, AND EQUITY LIABILITIES, INVESTMENT FUNDS, AND EQUITY LIABILITIES LIABILITIES
Wadiah savings funds 1. Wadiah savings funds
a. Current accounts a. Current accounts 02.01.02.01.00.00 b. Savings accounts b. Savings accounts 02.02.02.01.00.00
Mudarabah savings funds 2. Mudarabah savings funds
a. Current accounts a. 02.01.02.02.00.00 b. Savings accounts b. 02.02.02.02.00.00
c. Deposits c. 02.03.02.01.00.00
Electronic money 3. Electronic money 02.04.00.00.00.00
Liabilities to Bank Indonesia 4. Liabilities to Bank Indonesia 02.05.00.00.00.00
Liabilities to other banks 5. Liabilities to other banks - Except mudarabah profit sharing contracts 02.06.02.01.00.00
Spot and forward liabilities 6. Spot and forward liabilities 02.07.02.00.00.00
Securities issued 7.
a. Securities issued - Except mudarabah profit sharing contracts 02.10.02.01.00.00 b. Securities issued - Mudarabah profit sharing contracts 02.10.02.02.00.00
Acceptance liabilities 8. Acceptance liabilities 02.09.00.00.00.00
Received financing 9. 02.11.02.01.00.00
Security deposits 10. Security deposits 02.12.00.00.00.00
Inter-office liabilities 1) 11. Inter-office liabilities 1) 02.13.00.00.00.00
Other liabilities 12. Other liabilities 02.99.00.00.00.00
TOTAL LIABILITIES TOTAL LIABILITIES 1 to 12
INVESTMENT FUNDS
Mudarabah contracts 13. Mudarabah contracts
a. Received financing - Mudarabah profit sharing contracts 02.11.02.02.00.00 b. Others Filled by BUS
Other contracts 14. Other contracts Filled by BUS
TOTAL INVESTMENT FUNDS 13 to 14
EQUITY EQUITY
Paid-in capital 15. Paid-in capital
a. Authorized capital a. Authorized capital 03.01.01.00.00.00 b. Unpaid capital -/- b. Unpaid capital -/- 03.01.02.00.00.00
c. Treasury stock -/- c. Treasury stock -/- 03.01.03.00.00.00
Additional paid-in capital 16. Additional paid-in capital
a. Share premium a. Share premium 03.02.01.00.00.00 b. Discount -/- b. Discount -/- 03.02.02.00.00.00
c. Donated capital c. Donated capital 03.02.03.00.00.00
d. Capital deposit funds d. Capital deposit funds 03.02.06.00.00.00 e. Others e. Others
i. Issued warrants 03.02.04.00.00.00
ii. Stock options 03.02.05.00.00.00
iii. Gains 03.02.99.01.00.00
iv. Losses -/- 03.02.99.02.00.00
Other comprehensive income 17. Other comprehensive income
a. Gains a. Gains 03.03.01.00.00.00 b. Losses b. Losses 03.03.02.00.00.00
Reserves 18. Reserves
a. General reserves a. General reserves 03.04.01.00.00.00 b. Specific reserves b. Specific reserves 03.04.02.00.00.00
Profit/loss 19. Profit/loss
a. Prior years a. Prior years
i. Profit 03.05.01.01.00.00
ii. Loss -/- 03.05.01.02.00.00
b. Current year b. Current year
i. Profit 03.05.02.01.00.00
ii. Loss -/- 03.05.02.02.00.00
c. Dividends paid -/- c. Dividends paid -/- 03.05.03.00.00.00
TOTAL EQUITY TOTAL EQUITY 15 to 19
TOTAL LIABILITIES, INVESTMENT FUNDS, AND EQUITY TOTAL LIABILITIES, INVESTMENT FUNDS, AND EQUITY 03.00.00.00.00.00 Note:

: Presented net in the Balance Sheet.
MONTHLY BALANCE SHEET
ASSETS
Code LBUT
Receivables from securities purchased with an agreement to resell (reverse repo) Receivables from securities purchased with an agreement to resell (reverse repo) No. POSITIONS MONTHLY BALANCE SHEET POSITIONS MONTHLY BALANCE SHEET MONTHLY PUBLICATION FINANCIAL REPORT INTEGRATED COMMERCIAL BANK REPORT (LBUT) Current accounts based on Sharia principles - Non-profit sharing mudarabah contracts Savings accounts based on Sharia principles - Non-profit sharing mudarabah contracts Deposits based on Sharia principles - Non-profit sharing mudarabah contracts Securities issued based on Sharia principles Received financing based on Sharia principles - Except mudarabah contracts

b. Monthly Income Statement and Other Comprehensive Income

Report Format
Bank :
Report Period :
(announced in millions of Rupiah)
INDIVIDUAL
Report Period Position
OPERATING INCOME AND EXPENSES
A. Operating Income and Expenses from Fund Disbursement

Income from Fund Disbursement
a. Income from receivables
i. Murabahah
ii. Istishna
iii. Multi-service
iv. Ujrah
v. Others
b. Income from profit sharing
i. Mudarabah
ii. Musyarakah
iii. Others
c. Lease income
d. Others
a.
b. Investment funds
Income After Profit Sharing Distribution
B. Operating Income and Expenses Other Than Fund Disbursement
Gains/losses from fair value increases/decreases of financial assets
Gains/losses from fair value decreases/increases of financial liabilities
Gains/losses from sale of financial assets
Gains/losses from spot and forward transactions (realised)
Gains/losses from equity method investments
Gains/losses from foreign currency transaction translation
Gains/losses from disposal of ijarah assets
Income of the bank as mudharib in mudharabah muqayyadah
Dividends
Commissions/provisions/fees and administration
Other income
Wadiah bonus expense -/-
Expense (recovery) of financial asset impairment (impairment) -/-
Operational risk-related losses -/-
Expense (recovery) of other asset impairment (non-financial) -/-
Labor costs -/-
Promotion expenses -/-
Other expenses -/-
Net Other Operating Income/Expense
OPERATING PROFIT/LOSS
NON-OPERATING INCOME/EXPENSE
Gains/losses from sale of fixed assets and inventory
Other non-operating income/expense
NON-OPERATING PROFIT/LOSS
PROFIT/LOSS BEFORE TAX FOR THE CURRENT YEAR
Income tax a. Estimated current year tax -/- b. Deferred tax income/expense NET PROFIT/LOSS FOR THE CURRENT YEAR OTHER COMPREHENSIVE INCOME
Items that will not be reclassified to profit or loss
a. b.
c. Others
Items that will be reclassified to profit or loss
a. b. c.
TOTAL COMPREHENSIVE PROFIT/LOSS FOR THE CURRENT YEAR Mudarabah savings, securities, and financing ANNUAL OTHER COMPREHENSIVE INCOME AFTER TAX Gains/losses arising from adjustments due to translation of financial statements in foreign currency Gains/losses arising from fair value increases of equity instrument financial assets measured at fair value through other comprehensive income Gains arising from revaluation of fixed assets Gains/losses arising from remeasurement of defined benefit pension programs Others Profit Sharing for Mudarabah Savings, Securities, Financing, and Investment Funds -/- No. MONTHLY INCOME STATEMENT AND OTHER COMPREHENSIVE INCOME POSITIONS

Filling Guidelines
OPERATING INCOME AND EXPENSES OPERATING INCOME AND EXPENSES A. Operating Income and Expenses from Fund Disbursement A. Operating Income and Expenses from Fund Disbursement

Income from Fund Disbursement 1. Return Income 04.11.00.00.00.00
a. Income from receivables a. Income from receivables
i. Murabahah i. Murabahah 04.11.04.12.11.00 +
04.11.04.22.11.00
ii. Istishna' ii. Istishna' 04.11.04.12.12.00 +
04.11.04.22.12.00
iii. Multi-service iii. Multi-service 04.11.04.12.14.00 +
04.11.04.22.14.00
iv. Ujrah iv. Ujrah
a) Pawning 04.11.04.12.13.01 +
04.11.04.22.13.01 b) Others 04.11.04.12.13.99 +
04.11.04.22.13.99
v. Others v. Others 04.11.04.12.19.00 +
04.11.04.22.19.00 b. Income from profit sharing b. Income from profit sharing
i. Mudarabah i. Mudarabah 04.11.04.12.21.00 +
04.11.04.22.21.00
ii. Musyarakah ii. Musyarakah 04.11.04.12.22.00 +
04.11.04.22.22.00
iii. Others iii. Others 04.11.04.12.29.00 +
04.11.04.22.29.00
c. Lease income c. Lease income 04.11.04.12.31.00 +
04.11.04.22.31.00
Depreciation of ijarah assets -/- 04.11.04.12.32.00 + 04.11.04.22.32.00 d. Others d. Others
i. Deposits at Bank Indonesia
a) Sharia Bank Indonesia Certificates (SBIS) 04.11.01.01.00.00 b) Sharia Bank Indonesia Deposit Facilities (FASBIS) 04.11.01.02.00.00 c) Others 04.11.01.99.00.00
ii. Deposits at other banks
a) Wadiah bonuses i) Current accounts based on Sharia principles 04.11.02.01.02.01 ii) Savings accounts based on Sharia principles 04.11.02.02.02.01 b) Profit sharing i) Current accounts based on Sharia principles 04.11.02.01.02.02 ii) Savings accounts based on Sharia principles 04.11.02.02.02.02 iii) Deposits based on Sharia principles 04.11.02.03.02.00 c) Others 04.11.02.05.00.00
iii. Held securities
a) From Bank Indonesia i) Bank Indonesia Deposit Certificates (SDBI) 04.11.03.01.02.00 ii) Bank Indonesia Securities (SBBI) in foreign currency 04.11.03.01.03.00 iii) Bank Indonesia Sukuk (SukBI) 04.11.03.01.04.00 iv) Others 04.11.03.01.99.00 b) From other banks i) Promissory notes 04.11.03.02.01.00 ii) Sharia Medium Term Notes 04.11.03.02.02.00 iii) Sukuk (a) Subordinated 04.11.03.02.05.01 (b) Others 04.11.03.02.05.99 iv) Sharia Asset-Backed Securities 04.11.03.02.06.00 v) Interbank Mudarabah Investment Certificates (SIMA) 04.11.03.02.07.00 vi) Others 04.11.03.02.99.00 c) From the Government i) Sharia Treasury Bills (SPN Syariah) 04.11.03.03.02.00 ii) Ijarah Fixed Rate (IFR) 04.11.03.03.05.00 iii) Project Based Sukuk (PBS) 04.11.03.03.06.00 iv) Retail Sukuk 04.11.03.03.07.00 v) Others 04.11.03.03.99.00 d) From other parties i) Promissory notes 04.11.03.04.01.00 ii) Bills of exchange 04.11.03.04.02.00 iii) Sharia Medium Term Notes 04.11.03.04.04.00 iv) Sharia Mutual Funds 04.11.03.04.07.00 v) Sukuk (a) Subordinated 04.11.03.04.08.01 (b) Others 04.11.03.04.08.99 vi) Asset-Backed Securities 04.11.03.04.09.00 vii) Others 04.11.03.04.99.00
iv. Others
a) From Bank Indonesia 04.11.99.06.00.00 b) From other banks 04.11.99.01.00.00 c) From third parties other than banks 04.11.99.02.00.00 d) Income from inter-office transactions i) Headquarters/branches own outside Indonesia 04.11.99.03.01.00 ii) Headquarters/branches own in Indonesia 04.11.99.03.02.00 e) Salam income 04.11.99.04.00.00 f) Correction of margin/profit sharing/lease income -/- 04.11.99.05.00.00
1. a + b
  a. a. Mudarabah savings, securities, and financing
  i. Liabilities to other banks
  a) Current accounts based on Sharia principles 05.11.02.01.02.01 b) Savings accounts based on Sharia principles 05.11.02.02.02.01 c) Deposits based on Sharia principles 05.11.02.03.02.01 d) Others 05.11.02.99.02.01
  ii. Third-party funds other than banks
  a) Current accounts based on Sharia principles 05.11.03.01.02.01 b) Savings accounts based on Sharia principles 05.11.03.02.02.01 c) Deposits based on Sharia principles 05.11.03.03.02.01 d) Others 05.11.03.99.02.01 iii. a) Interbank Mudarabah Investment Certificates 05.11.04.22.01.01 b) Mudarabah Sukuk 05.11.04.22.01.02 c) Subordinated Sukuk 05.11.04.22.01.03 d) Others 05.11.04.22.01.99 iv. a) Interbank Mudarabah Investment Certificates 05.11.04.22.02.01 b) Mudarabah Sukuk 05.11.04.22.02.02 c) Subordinated Sukuk 05.11.04.22.02.03 d) Others 05.11.04.22.02.99 v. a) Mudarabah Sukuk 05.11.04.32.01.01 b) Subordinated Sukuk 05.11.04.32.01.02 c) Others 05.11.04.32.01.99 vi. a) Mudarabah Sukuk 05.11.04.32.02.01 b) Subordinated Sukuk 05.11.04.32.02.02 c) Others 05.11.04.32.02.99 MONTHLY INCOME STATEMENT AND OTHER COMPREHENSIVE INCOME No. POSITIONS INCOME STATEMENT INTEGRATED COMMERCIAL BANK REPORT (LBUT) MONTHLY INCOME STATEMENT POSITIONS MONTHLY PUBLICATION FINANCIAL REPORT LBUT Code Profit Sharing for Mudarabah Savings, Securities, Financing, and Investment Funds -/- Profit Sharing for Mudarabah Savings, Securities, Financing, and Investment Funds -/- Mudarabah savings, securities, and financing Securities issued based on Sharia principles to other banks - non profit sharing Securities issued based on Sharia principles to third parties other than banks - non profit sharing Securities issued based on Sharia principles to other banks - profit sharing Securities issued based on Sharia principles to third parties other than banks - profit sharing

vii. Financing received from other banks Mudarabah - Non profit sharing 05.11.05.22.01.00
viii. Financing received from third parties other than banks Mudarabah - Non profit sharing 05.11.05.32.01.00
ix. Others to Bank Indonesia 05.11.99.40.00.00
x. Others to other banks 05.11.99.10.00.00
xi. Others to third parties other than banks 05.11.99.20.00.00
xii. Inter-office transactions
a) Head office/own branches outside Indonesia 05.11.99.30.01.01 b) Head office/own branches in Indonesia 05.11.99.30.02.01 b. Investment funds b. Investment funds
i. Financing received from other banks Mudarabah - Profit sharing 05.11.05.22.02.00
ii. Financing received from third parties other than banks Mudarabah - Profit sharing 05.11.05.32.02.00
3. Income After Profit Distribution 3. Income after profit distribution 1 - 2
B. Operational Income and Expenses Other Than Fund Disbursement B. Operational Income and Expenses Other Than Fund Disbursement

1.
a.
i. Securities 04.12.01.01.00.00
ii. Spot and forward 04.12.01.03.00.00
iii. Other financial assets 04.12.01.99.00.00
b. Fair value impairment of financial assets -/-
i. Securities 05.12.03.01.00.00
ii. Spot and forward 05.12.03.03.00.00
iii. Other financial assets 05.12.03.99.00.00

a. Fair value impairment of financial liabilities
i. Securities 04.12.02.01.00.00
ii. Spot and forward transactions 04.12.02.02.00.00
b. Fair value increase of financial liabilities -/- 05.12.04.00.00.00
3. Gain/loss on sale of financial assets 3. Gain/loss on sale of financial assets
a. Gain on sale of financial assets
i. Gain on sale of securities
a) measured at fair value through profit or loss 04.12.03.01.01.00 b) measured at fair value through other comprehensive income 04.12.03.01.02.00 c) measured at amortised cost 04.12.03.01.03.00
ii. Other financial assets 04.12.03.99.00.00
b. Loss on sale of financial assets -/-
i. Securities
a) measured at fair value through profit or loss 05.12.05.01.01.00 b) measured at fair value through other comprehensive income 05.12.05.01.02.00 c) amortised cost 05.12.05.01.03.00
ii. Other financial assets 05.12.05.99.00.00
4. Gain/loss on spot and forward transactions (realised) 4. Gain/loss on spot and forward transactions (realised)
a. Gain on spot and forward transactions (realised) 04.12.04.02.00.00 b. Loss on spot and forward transactions (realised) -/- 05.12.06.02.00.00
5. Gain/loss from equity method investments 5. Gain/loss from equity method investments
a. Gain from equity method investments 04.12.06.00.00.00 b. Loss from equity method investments -/- 05.12.09.00.00.00
6. Gain/loss from foreign currency transaction translation 6. Gain/loss from foreign currency transaction translation
a. Gain from foreign currency transaction translation 04.12.09.00.00.00 b. Loss from foreign currency transaction translation -/- 05.12.15.00.00.00
7. Gain/loss on disposal of ijarah assets 7. Gain/loss on disposal of ijarah assets
a. Gain on disposal of ijarah assets 04.12.11.00.00.00 b. Loss on disposal of ijarah assets -/- 05.12.16.00.00.00
8. Income of the bank as mudharib in mudharabah muqayyadah 8. Income of the bank as mudharib in mudharabah muqayyadah 04.12.99.01.00.00
9. Dividends 9. Dividends 04.12.05.00.00.00
10. Commission/provision/fee and administration 10. Commission/provision/fee and administration
a. Managed funds 04.12.07.01.00.00 b. Financing 04.12.07.02.00.00
c. L/C issuance 04.12.07.03.00.00
d. APMK 04.12.07.04.00.00 e. Selling agent 04.12.07.05.00.00 f. Transfer and collection 04.12.07.06.00.00 g. Payment point 04.12.07.07.00.00 h. Others 04.12.07.99.00.00
11. Other income 11. Other income - Others 04.12.99.99.00.00
12. Wadiah bonus expense -/- 12. Wadiah bonus expense -/-
a. Other banks 05.11.02.01.02.03 +
05.11.02.02.02.03 b. Third parties other than banks 05.11.03.01.02.03 +
05.11.03.02.02.03
13. 13.
a. Securities 05.12.07.03.00.00 b. Receivable-based financing
i. Murabahah receivables 05.12.07.05.02.01
ii. Istishna' receivables 05.12.07.05.02.02
iii. Lease receivables 05.12.07.05.02.03
iv. Qardh receivables 05.12.07.05.02.04
v. Multi-service receivables 05.12.07.05.02.05
c. Profit-sharing-based financing
i. Mudarabah 05.12.07.05.03.01
ii. Musyarakah 05.12.07.05.03.02
iii. Others 05.12.07.05.03.99
d. Other financial assets
i. Placements with other banks 05.12.07.01.00.00
ii. Spot and forward receivables 05.12.07.02.00.00
iii. Acceptance receivables 05.12.07.04.00.00
iv. Investments 05.12.07.06.00.00
v. Others 05.12.07.07.00.00
vi. Administrative account transactions
a) Irrevocable L/C 05.12.07.08.01.00 b) Guarantees issued 05.12.07.08.02.00 c) Grace period 05.12.07.08.03.00 e. Correction of impairment loss provisions -/- 04.12.10.00.00.00 Financial assets -/- 04.12.10.01.00.00
14. Operational risk-related losses -/- 14. Operational risk-related losses -/-
a. Internal fraud 05.12.08.01.00.00 b. External crime 05.12.08.02.00.00
15. 15.
a. Ijarah assets 05.12.12.01.00.00 b. Fixed assets and inventory 05.12.12.02.00.00
c. Intangible assets 05.12.12.03.00.00
d. Vacant properties 05.12.12.04.00.00 e. Suspense accounts 05.12.12.05.00.00 f. Inter-office 05.12.12.06.00.00 g. Acquired assets 05.12.12.07.00.00 h. Inventory 05.12.12.08.00.00
i. Others 05.12.12.99.00.00
j. Correction of impairment loss provisions -/- 04.12.10.00.00.00
i. Non-financial assets -/- 04.12.10.02.00.00
ii. Other assets -/- 04.12.10.99.00.00
16. Labour expenses -/- 16. Labour expenses -/-
a. Directors' salaries 05.12.13.01.00.00 b. Non-directors' salaries and wages 05.12.13.02.00.00
c. Commissioners and supervisors' honoraria 05.12.13.03.00.00
d. Other salaries 05.12.13.99.00.00
17. Promotion expenses -/- 17. Promotion expenses -/-
a. Media advertising 05.12.14.01.00.00 b. Others 05.12.14.99.00.00 Expenses (recovery) of impairment losses on other assets (non-financial) -/- Expenses (recovery) of impairment losses on financial assets (impairment) -/- Gain/loss from fair value increase/decrease of financial assets Gain/loss from fair value decrease/increase of financial liabilities Fair value increase of financial assets Gain/loss from fair value increase/decrease of financial assets Gain/loss from fair value decrease/increase of financial liabilities Expenses (recovery) of impairment losses on other assets (non-financial) -/- Expenses (recovery) of impairment losses on financial assets (impairment) - /- No. PROFIT AND LOSS STATEMENT ITEMS PROFIT AND LOSS ITEMS LBUT Code MONTHLY PUBLICATION FINANCIAL STATEMENTS INTEGRATED GENERAL BANK REPORT (LBUT)

Other expenses -/- 18. Other expenses -/-
a. Liabilities to other banks - Non mudarabah 05.11.02.99.02.03 b. Financing received from other banks - Non mudarabah 05.11.05.22.03.00
c. 05.11.05.32.03.00
d. Remuneration expenses to Bank Indonesia 05.12.01.00.00.00 e. Commission/provision/fee and administration
i. Financing commission/provision 05.12.10.01.00.00
ii. Financing onward commission/provision 05.12.10.02.00.00
iii. Others 05.12.10.99.00.00
f. Depreciation/amortisation
i. Fixed assets and inventory 05.12.11.01.00.00
ii. Vacant properties 05.12.11.02.00.00
iii. Deferred expenses 05.12.11.03.00.00
iv. Intangible assets 05.12.11.04.00.00
v. Others 05.12.11.99.00.00
g. Education and training
i. Commissioners and supervisors 05.12.13.04.01.00
ii. Directors 05.12.13.04.02.00
iii. Employees 05.12.13.04.03.00
iv. Others 05.12.13.04.99.00
h. Insurance premiums
i. Financing 05.12.99.01.01.00
ii. Third-party fund guarantee 05.12.99.01.02.00
iii. Operational losses 05.12.99.01.03.00
iv. Others 05.12.99.01.99.00
i. Operational risk loss provisions 05.12.99.02.00.00
j. Research and development 05.12.99.03.00.00 k. Taxes (excluding income tax) 05.12.99.04.00.00
l. Maintenance and repairs 05.12.99.05.00.00 m. Goods and services
i. Technology, Systems, and Information (TSI) management services 05.12.99.06.01.00
ii. Others 05.12.99.06.99.00
n. Financing restructuring losses 05.12.99.07.00.00 o. Ijarah asset repair costs 05.12.99.08.00.00 p. Rent 05.12.99.09.00.00 q. Others 05.12.99.99.00.00
Net Other Operational Income/Expenses 3. Net Other Operational Income/Expenses 1 to 18
OPERATING PROFIT/LOSS OPERATING PROFIT/LOSS
Operating Profit 03.05.02.01.11.00
Operating Loss -/- 03.05.02.02.11.00
NON-OPERATING INCOME AND EXPENSES NON-OPERATING INCOME AND EXPENSES
Gain/loss on sale of fixed assets and inventory 1. Gain/loss on sale of fixed assets and inventory
a. Gain on sale of fixed assets and inventory 04.20.01.00.00.00 b. Loss on sale of fixed assets and inventory -/- 05.20.01.00.00.00
Other non-operating income/expenses 2. Other non-operating income/expenses
a. Operational loss insurance claim receipts 04.20.99.01.00.00 b. Others 04.20.99.99.00.00
c. Other non-operating expenses -/- 05.20.99.00.00.00
NON-OPERATING PROFIT/LOSS NON-OPERATING PROFIT/LOSS
Non-Operating Profit 03.05.02.01.12.00
Non-Operating Loss -/- 03.05.02.02.12.00
CURRENT YEAR PROFIT/LOSS BEFORE TAX CURRENT YEAR PROFIT/LOSS BEFORE TAX
Current Year Profit Before Tax 03.05.02.01.10.00
Current Year Loss Before Tax -/- 03.05.02.02.10.00
Income tax Income tax a. Current year tax estimates -/- a. Current year tax estimates -/- 03.05.02.01.40.00 b. Deferred tax income/expense b. Deferred tax income/expense
i. Deferred tax income 03.05.02.02.40.01
ii. Deferred tax expense -/- 03.05.02.02.40.02
CURRENT YEAR NET PROFIT/LOSS CURRENT YEAR NET PROFIT/LOSS
Current Year Net Profit 03.05.02.01.00.00
Current Year Net Loss -/- 03.05.02.02.00.00
OTHER COMPREHENSIVE INCOME
Items that will not be reclassified to profit or loss
a. Filled by BUS b. Filled by BUS
c. Others Filled by BUS
Items that will be reclassified to profit or loss Filled by BUS
a. Filled by BUS b. Filled by BUS
c. Filled by BUS
Filled by BUS
TOTAL CURRENT YEAR COMPREHENSIVE PROFIT/LOSS Filled by BUS Gain/loss arising from remeasurement of defined benefit pension programs Gain arising from revaluation of fixed assets Financing received from third parties other than banks - Non mudarabah Others CURRENT YEAR OTHER COMPREHENSIVE INCOME AFTER TAX Gain/loss arising from adjustments due to translation of financial statements in foreign currency Gain/loss arising from fair value increase of equity instrument financial assets measured at fair value through other comprehensive income No. PROFIT AND LOSS STATEMENT ITEMS PROFIT AND LOSS ITEMS LBUT Code MONTHLY PUBLICATION FINANCIAL STATEMENTS INTEGRATED GENERAL BANK REPORT (LBUT)

c. Monthly Commitments and Contingencies Report

Report Format
Filling Guidelines
Bank :
Report Date :
(announced in millions of Rupiah)
INDIVIDUAL
Report Date Position
I. COMMITMENT RECEIVABLES

Undrawn financing facilities
Others
II. COMMITMENT LIABILITIES
Undrawn financing facilities
a. Committed b. Uncommitted
Active Irrevocable L/C
Others
III. CONTINGENT RECEIVABLES
Guarantees received
Revenue in progress
a. Murabahah b. Istishna'
c. Lease
d. Profit sharing e. Others
Others
IV. CONTINGENT LIABILITIES
Guarantees issued
Others
Foreign currency position to be received from spot and forward transactions Foreign currency position to be delivered for spot and forward transactions No. ITEMS MONTHLY COMMITMENTS AND CONTINGENCIES REPORT
I. COMMITMENT RECEIVABLES COMMITMENT RECEIVABLES
Undrawn financing facilities 1. Undrawn financing facilities
a. Banks 06.01.01.01.00.00 b. Others 06.01.01.99.00.00
1. 06.01.02.00.00.00
Others 3. Others 06.01.99.00.00.00
II. COMMITMENT LIABILITIES COMMITMENT LIABILITIES
Undrawn financing facilities 1. Undrawn financing facilities
a. Committed a. Committed 06.02.01.01.00.00 b. Uncommitted b. Uncommitted 06.02.01.02.00.00
Active Irrevocable L/C 2. Active Irrevocable L/C 06.02.02.00.00.00

06.02.03.00.00.00
4. Others 4. Others 06.02.99.00.00.00
III. CONTINGENT RECEIVABLES CONTINGENT RECEIVABLES

Guarantees received 1. Guarantees received 06.03.01.00.00.00
Revenue in progress 2. Revenue in progress
a. Murabahah a. Murabahah 06.03.02.01.00.00 b. Istishna' b. Istishna' 06.03.02.02.00.00
c. Lease c. Lease 06.03.02.03.00.00
d. Profit sharing d. Profit sharing 06.03.02.04.00.00 e. Others e. Others 06.03.02.99.00.00
Others 3. Others 06.03.99.00.00.00
IV. CONTINGENT LIABILITIES CONTINGENT LIABILITIES
Guarantees issued 1. Guarantees issued 06.04.01.00.00.00
Others 2. Others 06.04.99.00.00.00
Foreign currency position to be received from spot and forward transactions Foreign currency position to be received from spot and forward transactions Foreign currency position to be delivered for spot and forward transactions Foreign currency position to be delivered for spot and forward transactions Foreign currency position to be delivered for spot and forward transactions Foreign currency position to be delivered for spot and forward transactions MONTHLY COMMITMENTS AND CONTINGENCIES REPORT LBUT Code ADMINISTRATIVE ACCOUNT ITEMS INTEGRATED GENERAL BANK REPORT (LBUT) No. ITEMS MONTHLY COMMITMENTS AND CONTINGENCIES REPORT MONTHLY PUBLICATION FINANCIAL STATEMENTS

B. Financial Publication and Financial Performance Information Report Quarterly Period

Scope
The quarterly financial publication report and financial performance information consists of at least:
a. Summary of Financial Statements
Summary of BUS financial statements individually and consolidated, consisting of at least:

quarterly financial position report;
quarterly profit and loss and other comprehensive income
statement; and
quarterly commitments and contingencies report.
b. Financial Performance Information
quarterly Minimum Capital Requirement (KPMM) calculation report;
productive asset quality report in accordance with
Financial Services Authority Regulations regarding quality assessment of Sharia commercial banks and Sharia business units and other information, which at least provides information based on grouping:
a) financial instruments; b) fund provision to related parties; c) financing to Micro, Small, and Medium Enterprises (MSME) customers; and d) financing requiring special attention including financing that has been restructured;
Provision for Impairment Losses (CKPN) and Asset Quality Assessment Provisions (PPKA) report;
financial ratio report, at least covering:
a) KPMM ratio; b) ratio of problematic productive assets and problematic non-productive assets to total productive and non-productive assets; c) ratio of problematic productive assets to total productive assets; d) ratio of CKPN financial assets to productive assets; e) Non Performing Financing (NPF) gross ratio; f) NPF net ratio; g) Low Quality Financing (PKR) ratio; h) Return on Asset (ROA) ratio; i) Return on Equity (ROE) ratio; j) Net Imbalan (NI) ratio; k) Net Imbalan (NI) ratio without considering investment funds; l) Net Operation Margin (NOM) ratio; m) Operational Expenses to Operational Income (BOPO) ratio; n) Cost to Income Ratio (CIR); o) ratio of profit-sharing financing to total financing; p) Financing to Deposit Ratio (FDR); q) percentage of violations and exceedance of Maximum Fund Disbursement Limit (BMPD); r) Minimum Reserve Requirement (GWM); and s) Net Foreign Exchange Position (PDN);
spot and forward transactions;
profit distribution report;
report on sources and disbursement of zakat and waqf funds, for data positions at the end of June and December; and
report on sources and use of charity funds, for data positions at the end of June and December.
c. Shareholder Composition Information as well as Composition of
Directors, Board of Commissioners, and Sharia Supervisory Board (DPS) The names of shareholders and percentage of share ownership stated in the quarterly financial publication report and financial performance information are individual shareholders or entities that own at least 5% (five percent) of BUS capital for the report month end data position, whether obtained through the capital market or not through the capital market.

Report Format and Filling Guidelines
a. Summary of Financial Statements

Quarterly Financial Position Report
a) Report Format
Bank :
Report Date :
(announced in millions of Rupiah)
Position
Report Date
31 December
Previous Year 3)
Position
Report Date
31 December
Previous Year 3)

Cash
Placements with Bank Indonesia
Placements with other banks
Spot and forward receivables
Held securities
Acceptance receivables
Receivables
a. Murabahah receivables 1) b. Istishna' receivables 1)
c. Multi-service receivables 1)
d. Qardh receivables e. Lease receivables f. Other receivables
Profit-sharing financing
a. Mudarabah b. Musyarakah
c. Others
Equity investments
Other financial assets
Ijarah 1)
Salam
Istishna' assets in progress
Istishna' term -/-
Inventory
Intangible assets 1)
Fixed assets and inventory 1)
Non-productive assets
a. Vacant properties b. Acquired collateral
c. Suspense accounts
d. Inter-office assets 1)
Other assets
TOTAL ASSETS
CONSOLIDATED 2)
ASSETS
No.
ITEMS
INDIVIDUAL
Receivables on securities purchased with agreement to resell (reverse repo ) Provision for impairment losses on financial assets -/- QUARTERLY FINANCIAL POSITION REPORT

b) Filling Guidelines
Position
Report Date
31 December
Previous Year 3)
Position
Report Date
31 December
Previous Year 3)

Wadiah savings funds
a. Current accounts b. Savings accounts
Mudarabah savings funds
a. Current accounts b. Savings accounts
c. Deposits
Electronic money
Liabilities to Bank Indonesia
Liabilities to other banks
Spot and forward liabilities
Securities issued
Acceptance liabilities
Financing received
Collateral deposits
Inter-office liabilities 1)
Other liabilities
Minority interest 4)
TOTAL LIABILITIES
INVESTMENT FUNDS
Mudarabah contracts
Other contracts
TOTAL INVESTMENT FUNDS
Paid-up capital
a. Authorized capital b. Unpaid capital -/- c.
Additional paid-up capital
a. Agio b. Disagio -/-
c. Donation capital
d. Capital deposit funds e. Others
Other comprehensive income
a. Gains b. Losses -/-
Reserves
a. General reserves b. Specific reserves
Profit/loss
a. Prior years b. Current year
c. Dividends paid -/-
TOTAL EQUITY
TOTAL LIABILITIES, INVESTMENT FUNDS, AND EQUITY Notes:

: Presented net in the Financial Position Statement.
: BUS without Subsidiary Entities, the consolidated column can be omitted.
: If there is new accounting treatment applicable in the report position, the presentation of comparative positions refers to
accounting standards regarding accounting policies, changes in accounting estimates, and errors.
: Filled only in the consolidated column.
Treasury stock
-/-
TOTAL EQUATABLE TO OWNERS
LIABILITIES
EQUITY
LIABILITIES, INVESTMENT FUNDS, AND EQUITY
No.
ITEMS
INDIVIDUAL CONSOLIDATED 2)

Cash 1. Cash 01.01.00.00.00.00
Placements with Bank Indonesia 2. Placements with Bank Indonesia 01.02.00.00.00.00
Placements with other banks 3. Placements with other banks 01.03.00.00.00.00
Spot and forward receivables 4. Spot and forward receivables 01.04.02.00.00.00
Held securities 5. Held securities 01.05.00.00.00.00
1. 01.07.00.00.00.00
Acceptance receivables 7. Acceptance receivables 01.08.00.00.00.00
Receivables 8. Receivables
a. Murabahah receivables 1) a. Murabahah receivables 01.09.03.01.01.00 Deferred murabahah margin income -/- 01.09.03.01.02.00 b. Istishna' receivables 1) b. Istishna' receivables 01.09.03.01.03.00 Deferred istishna' margin income -/- 01.09.03.01.04.00
c. Multi-service receivables 1) c. Multi-service receivables 01.09.03.01.07.00
Deferred multi-service margin income -/- 01.09.03.01.08.00 d. Qardh receivables d. Qardh receivables 01.09.03.01.05.00 e. Lease receivables e. Lease receivables 01.09.03.01.06.00 f. Other receivables f. Other receivables 01.09.03.01.99.00
Profit-sharing financing 9. Profit-sharing financing
a. Mudarabah a. Mudarabah 01.09.03.02.01.00 b. Musyarakah b. Musyarakah 01.09.03.02.02.00
c. Others c. Others 01.09.03.02.99.00
Equity investments 10. Equity investments 01.10.00.00.00.00
Other financial assets 11. Other financial assets 01.11.00.00.00.00
ASSETS ASSETS
QUARTERLY FINANCIAL POSITION REPORT
No. ITEMS QUARTERLY FINANCIAL POSITION STATEMENT ITEMS QUARTERLY FINANCIAL POSITION STATEMENT LBUT Code QUARTERLY PUBLICATION FINANCIAL STATEMENTS INTEGRATED GENERAL BANK REPORT (LBUT) Receivables on securities purchased with agreement to resell (reverse repo ) Receivables on securities purchased with agreement to resell (reverse repo )

Provision for impairment loss of financial assets -/- 12. Provision for impairment loss of financial assets -/-
a. Held securities 01.12.01.00.00.00 b. Murabahah receivables 01.12.02.02.01.00
c. Istishna' receivables 01.12.02.02.02.00
d. Multijasa receivables 01.12.02.02.05.00 e. Qardh receivables 01.12.02.02.03.00 f. Lease receivables 01.12.02.02.04.00 g. Mudarabah financing 01.12.02.02.06.00 h. Musyarakah financing 01.12.02.02.07.00
i. Other profit-sharing financing 01.12.02.02.99.00
j. Other financial assets 01.12.03.00.00.00
Ijarah 1) 13. Ijarah
a. Ijarah assets 01.22.01.00.00.00 b. Accumulated depreciation/amortization -/- 01.22.02.00.00.00
c. Provision for impairment loss -/- 01.22.03.00.00.00
Salam 14. Salam 01.19.00.00.00.00
In-process istishna' assets 15. In-process istishna' assets 01.20.01.00.00.00
Istishna' term -/- Istishna' term -/- 01.20.02.00.00.00
Inventories 16. Inventories 01.21.00.00.00.00
Intangible assets 1) 17. Intangible assets 01.13.01.00.00.00
Accumulated amortization -/- 01.13.02.00.00.00
Fixed assets and inventories 1) 18. Fixed assets and inventories 01.14.01.00.00.00
Accumulated depreciation of fixed assets and inventories -/- 01.14.02.00.00.00
Non-productive assets 19. Non-productive assets
a. Vacant properties a. Vacant properties 01.15.00.00.00.00 b. Foreclosed collateral b. Foreclosed collateral 01.16.00.00.00.00
c. Suspended accounts c. Suspended accounts 01.17.00.00.00.00
d. Inter-office assets 1) d. Inter-office assets 1) 01.18.00.00.00.00
Other assets 20. Other assets 01.99.00.00.00.00
TOTAL ASSETS TOTAL ASSETS 01.00.00.00.00.00
LIABILITIES, INVESTMENT FUNDS, AND EQUITY LIABILITIES, INVESTMENT FUNDS, AND EQUITY LIABILITIES LIABILITIES
Wadiah savings 1. Wadiah savings
a. Current accounts a. Current accounts based on Sharia principles - Wadiah contract 02.01.02.01.00.00 b. Savings accounts b. Savings accounts based on Sharia principles - Wadiah contract 02.02.02.01.00.00
Mudarabah savings 2. Mudarabah savings
a. Current accounts a. 02.01.02.02.00.00 b. Savings accounts b. 02.02.02.02.00.00
c. Time deposits c. 02.03.02.01.00.00
Electronic money 3. Electronic money 02.04.00.00.00.00
Liabilities to Bank Indonesia 4. Liabilities to Bank Indonesia 02.05.00.00.00.00
Liabilities to other banks 5. Liabilities to other banks - Except mudarabah profit sharing contract 02.06.02.01.00.00
Spot and forward liabilities 6. Spot and forward liabilities 02.07.02.00.00.00
Securities issued 7.
a. 02.10.02.01.00.00 b. Securities issued - Mudarabah profit sharing contract 02.10.02.02.00.00
Acceptance liabilities 8. Acceptance liabilities 02.09.00.00.00.00
Financing received 9. 02.11.02.01.00.00
Security deposits 10. Security deposits 02.12.00.00.00.00
Inter-office liabilities 1) 11. Inter-office liabilities 1) 02.13.00.00.00.00
Other liabilities 12. Other liabilities 02.99.00.00.00.00
Minority interests 2) 13. Minority interests 2) 02.14.00.00.00.00
TOTAL LIABILITIES TOTAL LIABILITIES 1 to 13
INVESTMENT FUNDS
Mudarabah contract 14. Mudarabah contract
a. Financing received - Mudarabah profit sharing contract 02.11.02.02.00.00 b. Others Filled by BUS
Other contracts 15. Other contracts Filled by BUS
TOTAL INVESTMENT FUNDS 14 to 15
EQUITY EQUITY
Paid-in capital 16. Paid-in capital
a. Authorized capital a. Authorized capital 03.01.01.00.00.00 b. Unpaid capital -/- b. Unpaid capital -/- 03.01.02.00.00.00
c. Treasury stock -/- c. Treasury stock -/- 03.01.03.00.00.00
Additional paid-in capital 17. Additional paid-in capital
a. Share premium a. Share premium 03.02.01.00.00.00 b. Discount -/- b. Discount -/- 03.02.02.00.00.00
c. Donated capital c. Donated capital 03.02.03.00.00.00
d. Capital deposit funds d. Capital deposit funds 03.02.06.00.00.00 e. Others e. Others
i. Warrants issued 03.02.04.00.00.00
ii. Stock options 03.02.05.00.00.00
iii. Gains 03.02.99.01.00.00
iv. Losses -/- 03.02.99.02.00.00
Other comprehensive income 18. Other comprehensive income
a. Gains a. Gains 03.03.01.00.00.00 b. Losses b. Losses 03.03.02.00.00.00
Reserves 19. Reserves
a. General reserves a. General reserves 03.04.01.00.00.00 b. Specific reserves b. Specific reserves 03.04.02.00.00.00
Profit/loss 20. Profit/loss
a. Prior years a. Prior years
i. Profit 03.05.01.01.00.00
ii. Loss -/- 03.05.01.02.00.00
b. Current year b. Current year
i. Profit 03.05.02.01.00.00
ii. Loss -/- 03.05.02.02.00.00
TOTAL EQUITY ATTRIBUTABLE TO OWNERS TOTAL EQUITY ATTRIBUTABLE TO OWNERS 16 to 20.b
c. Dividends paid -/- c. Dividends paid -/- 03.05.03.00.00.00
TOTAL EQUITY TOTAL EQUITY 16 to 20
TOTAL LIABILITIES, INVESTMENT FUNDS, AND EQUITY TOTAL LIABILITIES, INVESTMENT FUNDS, AND EQUITY 03.00.00.00.00.00 Current accounts based on Sharia principles - Mudarabah contract non profit sharing Savings accounts based on Sharia principles - Mudarabah contract non profit sharing Time deposits based on Sharia principles - Mudarabah contract non profit sharing Securities issued based on Sharia principles Financing received based on Sharia principles - Except mudarabah profit sharing contract Securities issued - Except mudarabah profit sharing contract

Quarterly Income Statement and Comprehensive Income Report
a) Report Format
Bank :
Reporting Period :
(announced in millions of Rupiah)
Reporting Date Position
Reporting Date Position
Prior Year Reporting Date Position
Reporting Date Position
OPERATING INCOME AND EXPENSES Prior Year
A. Operating Income and Expenses from Fund Disbursement

Income from Fund Disbursement
a. Income from receivables
i. Murabahah
ii. Istishna'
iii. Multijasa
iv. Ujrah
v. Others
b. Income from profit sharing
i. Mudarabah
ii. Musyarakah
iii. Others
c. Lease Income
d. Others
a.
b. Investment funds
Income after profit sharing distribution
B. Operating Income and Expenses Other than Fund Disbursement
Gains/losses from fair value increase/decrease of financial assets
Gains/losses from fair value decrease/increase of financial liabilities
Gains/losses from sale of financial assets
Gains/losses from spot and forward transactions (realised)
Gains/losses from equity method investments
Gains/losses from foreign currency transaction translation
Gains/losses from disposal of ijarah assets
Income of the bank as mudharib in mudharabah muqayyadah
Dividends
Commission/provision/fee and administration
Other income
Wadiah bonus expense -/-
Expense (recovery) of impairment loss of financial assets -/-
Losses related to operational risk -/-
Expense (recovery) of impairment loss of other assets (non-financial) -/-
Labor costs -/-
Promotion expenses -/-
Other expenses -/-
Net Other Operating Income/Expense
OPERATING PROFIT/LOSS
Gains/losses from sale of fixed assets and inventories
Other non-operating income/expenses
NON-OPERATING PROFIT/LOSS
PROFIT/LOSS BEFORE TAX FOR THE CURRENT YEAR
Income tax a. Current year tax estimate -/- b. Deferred tax income/expense NET PROFIT/LOSS FOR THE CURRENT YEAR OTHER COMPREHENSIVE INCOME
Items that will not be reclassified to profit or loss
a. b.
c. Others
Items that will be reclassified to profit or loss
a. b. c.
TOTAL COMPREHENSIVE PROFIT/LOSS FOR THE CURRENT YEAR Non-controlling Interest Owners TOTAL NET PROFIT/LOSS FOR THE CURRENT YEAR Non-controlling Interest Owners TOTAL COMPREHENSIVE PROFIT/LOSS FOR THE CURRENT YEAR DIVIDENDS EARNINGS PER SHARE 3) Notes:

: BUS that do not have Subsidiary Entities, the consolidation column can be omitted.
: If there is new accounting treatment applicable in the reporting position, the presentation of comparative positions refers to accounting standards regarding accounting policies, changes in accounting estimates, and errors.
: Only for BUS that have gone public and presented in Rupiah units.
NON-OPERATING INCOME AND EXPENSES
Comprehensive Profit/Loss for the Current Year Attributable To :
Net Profit/Loss for the Current Year Attributable To :
OTHER COMPREHENSIVE INCOME FOR THE CURRENT YEAR AFTER TAX Gains/losses arising from remeasurement of defined benefit pension plans Gains/losses arising from adjustments due to translation of financial statements in foreign currency Gains/losses arising from fair value increase of equity financial instruments measured at fair value through other comprehensive income Others Gains arising from revaluation of fixed assets QUARTERLY INCOME STATEMENT AND COMPREHENSIVE INCOME REPORT Mudarabah savings, securities, and financing INDIVIDUAL CONSOLIDATION 1) No. ITEMS Profit Sharing for Mudarabah Savings, Securities, Financing, and Investment Funds -/-

b) Filling Guidelines
OPERATING INCOME AND EXPENSES OPERATING INCOME AND EXPENSES A. Operating Income and Expenses from Fund Disbursement A. Operating Income and Expenses from Fund Disbursement

Income from Fund Disbursement 1. Return Income 04.11.00.00.00.00
a. Income from receivables a. Income from receivables
i. Murabahah i. Murabahah 04.11.04.12.11.00 +
04.11.04.22.11.00
ii. Istishna' ii. Istishna' 04.11.04.12.12.00 +
04.11.04.22.12.00
iii. Multijasa iii. Multijasa 04.11.04.12.14.00 +
04.11.04.22.14.00
iv. Ujrah iv. Ujrah
a) Pawning 04.11.04.12.13.01 +
04.11.04.22.13.01 b) Others 04.11.04.12.13.99 +
04.11.04.22.13.99
v. Others v. Others 04.11.04.12.19.00 +
04.11.04.22.19.00 b. Income from profit sharing b. Income from profit sharing
i. Mudarabah i. Mudarabah 04.11.04.12.21.00 +
04.11.04.22.21.00
ii. Musyarakah ii. Musyarakah 04.11.04.12.22.00 +
04.11.04.22.22.00
iii. Others iii. Others 04.11.04.12.29.00 +
04.11.04.22.29.00
c. Lease income c. Lease income 04.11.04.12.31.00 +
04.11.04.22.31.00
Depreciation of ijarah assets -/- 04.11.04.12.32.00 + 04.11.04.22.32.00 d. Others d. Others
i. Placements at Bank Indonesia
a) Sharia Indonesia Bank Certificates (SBIS) 04.11.01.01.00.00 b) Sharia Bank Indonesia Deposit Facilities (FASBIS) 04.11.01.02.00.00 c) Others 04.11.01.99.00.00
ii. Placements at other banks
a) Wadiah bonus i) Current accounts based on Sharia principles 04.11.02.01.02.01 ii) Savings accounts based on Sharia principles 04.11.02.02.02.01 b) Profit sharing i) Current accounts based on Sharia principles 04.11.02.01.02.02 ii) Savings accounts based on Sharia principles 04.11.02.02.02.02 iii) Time deposits based on Sharia principles 04.11.02.03.02.00 c) Others 04.11.02.05.00.00
iii. Held securities
a) From Bank Indonesia i) Indonesia Bank Certificates of Deposit (SDBI) 04.11.03.01.02.00 ii) Indonesia Bank Securities (SBBI) in Foreign Currency 04.11.03.01.03.00 iii) Indonesia Bank Sukuk (SukBI) 04.11.03.01.04.00 iv) Others 04.11.03.01.99.00 b) From other banks i) Promissory notes 04.11.03.02.01.00 ii) Sharia Medium Term Notes 04.11.03.02.02.00 iii) Sukuk (a) Subordination 04.11.03.02.05.01 (b) Others 04.11.03.02.05.99 iv) Sharia Asset-Backed Securities 04.11.03.02.06.00 v) Interbank Mudarabah Investment Certificates (SIMA) 04.11.03.02.07.00 vi) Others 04.11.03.02.99.00 c) From the Government i) Sharia Treasury Bills (SPN Syariah) 04.11.03.03.02.00 ii) Ijarah Fixed Rate (IFR) 04.11.03.03.05.00 iii) Project Based Sukuk (PBS) 04.11.03.03.06.00 iv) Retail Sukuk 04.11.03.03.07.00 v) Others 04.11.03.03.99.00 d) From other parties i) Promissory notes 04.11.03.04.01.00 ii) Bills of exchange 04.11.03.04.02.00 iii) Sharia Medium Term Notes 04.11.03.04.04.00 iv) Sharia Mutual Funds 04.11.03.04.07.00 v) Sukuk (a) Subordination 04.11.03.04.08.01 (b) Others 04.11.03.04.08.99 vi) Asset-Backed Securities 04.11.03.04.09.00 vii) Others 04.11.03.04.99.00
iv. Others
a) From Bank Indonesia 04.11.99.06.00.00 b) From other banks 04.11.99.01.00.00 c) From non-bank third parties 04.11.99.02.00.00 d) Income from inter-office transactions i) Head office/own branches outside Indonesia 04.11.99.03.01.00 ii) Head office/own branches in Indonesia 04.11.99.03.02.00 e) Salam income 04.11.99.04.00.00 f) Correction of margin/profit sharing/lease income -/- 04.11.99.05.00.00
1. a + b
  a. a. Mudarabah savings, securities, and financing
  i. Liabilities to other banks
  a) Current accounts based on Sharia principles 05.11.02.01.02.01 b) Savings accounts based on Sharia principles 05.11.02.02.02.01 c) Time deposits based on Sharia principles 05.11.02.03.02.01 d) Others 05.11.02.99.02.01
  ii. Third-party non-bank funds
  a) Current accounts based on Sharia principles 05.11.03.01.02.01 b) Savings accounts based on Sharia principles 05.11.03.02.02.01 c) Time deposits based on Sharia principles 05.11.03.03.02.01 d) Others 05.11.03.99.02.01 iii. a) Interbank Mudarabah Investment Certificates 05.11.04.22.02.01 b) Mudarabah Sukuk 05.11.04.22.02.02 c) Subordination Sukuk 05.11.04.22.02.03 d) Others 05.11.04.22.02.99 iv. a) Interbank Mudarabah Investment Certificates 05.11.04.22.01.01 b) Mudarabah Sukuk 05.11.04.22.01.02 c) Subordination Sukuk 05.11.04.22.01.03 d) Others 05.11.04.22.01.99 v. a) Mudarabah Sukuk 05.11.04.32.01.01 b) Subordination Sukuk 05.11.04.32.01.02 c) Others 05.11.04.32.01.99 vi. a) Mudarabah Sukuk 05.11.04.32.02.01 b) Subordination Sukuk 05.11.04.32.02.02 c) Others 05.11.04.32.02.99 QUARTERLY INCOME STATEMENT AND COMPREHENSIVE INCOME REPORT No. QUARTERLY INCOME STATEMENT ITEMS INCOME STATEMENT ITEMS LBUT Code Profit Sharing for Mudarabah Savings, Securities, Financing, and Investment Funds -/- Profit Sharing for Mudarabah Savings, Mudarabah Financing, and Investment Funds -/- Mudarabah savings, securities, and financing Securities issued based on Sharia principles to other banks - profit sharing Securities issued based on Sharia principles to non-bank third parties - non profit sharing Securities issued based on Sharia principles to other banks - non profit sharing Securities issued based on Sharia principles to non-bank third parties - profit sharing

vii. Financing received from other banks Mudarabah - Non profit sharing 05.11.05.22.01.00
viii. Financing received from non-bank third parties Mudarabah - Non profit sharing 05.11.05.32.01.00
ix. Others to Bank Indonesia 05.11.99.40.00.00
x. Others to other banks 05.11.99.10.00.00
xi. Others to non-bank third parties 05.11.99.20.00.00
xii. Inter-office transactions
a) Head office/own branches outside Indonesia 05.11.99.30.01.01 b) Head office/own branches in Indonesia 05.11.99.30.02.01 b. Investment funds b. Investment funds
i. Financing received from other banks Mudarabah - Profit sharing 05.11.05.22.02.00
ii. Financing received from non-bank third parties Mudarabah - Profit sharing 05.11.05.32.02.00
3. Income after profit sharing distribution 3. Income after profit sharing distribution 1 - 2
B. Operating Income and Expenses Other than Fund Disbursement B. Operating Income and Expenses Other than Fund Disbursement

1.
a.
i. Securities 04.12.01.01.00.00
ii. Spot and forward 04.12.01.03.00.00
iii. Other financial assets 04.12.01.99.00.00
b. Fair value decrease of financial assets -/-
i. Securities 05.12.03.01.00.00
ii. Spot and forward 05.12.03.03.00.00
iii. Other financial assets 05.12.03.99.00.00

a. Fair value decrease of financial liabilities
i. Securities 04.12.02.01.00.00
ii. Spot and forward transactions 04.12.02.02.00.00
b. Fair value increase of financial liabilities -/- 05.12.04.00.00.00
3. Gains/losses from sale of financial assets 3. Gains/losses from sale of financial assets
a. Gains from sale of financial assets
i. Gains from sale of Securities
a) measured at fair value through profit or loss 04.12.03.01.01.00 b) measured at fair value through other comprehensive income 04.12.03.01.02.00 c) measured at amortised cost 04.12.03.01.03.00
ii. Other financial assets 04.12.03.99.00.00
b. Losses from sale of financial assets -/-
i. Securities
a) measured at fair value through profit or loss 05.12.05.01.01.00 b) measured at fair value through other comprehensive income 05.12.05.01.02.00 c) amortised cost 05.12.05.01.03.00
ii. Other financial assets 05.12.05.99.00.00
4. Gains/losses from spot and forward transactions (realised) 4. Gains/losses from spot and forward transactions (realised)
a. Gains from spot and forward transactions (realised) 04.12.04.02.00.00 b. Losses from spot and forward transactions (realised) -/- 05.12.06.02.00.00
5. Gains/losses from equity method investments 5. Gains/losses from equity method investments
a. Gains from equity method investments 04.12.06.00.00.00 b. Losses from equity method investments -/- 05.12.09.00.00.00
6. Gains/losses from foreign currency transaction translation 6. Gains/losses from foreign currency transaction translation
a. Gains from foreign currency transaction translation 04.12.09.00.00.00 b. Losses from foreign currency transaction translation -/- 05.12.15.00.00.00
7. Gains/losses from disposal of ijarah assets 7. Gains/losses from disposal of ijarah assets
a. Gains from disposal of ijarah assets 04.12.11.00.00.00 b. Losses from disposal of ijarah assets -/- 05.12.16.00.00.00
8. Income of the bank as mudharib in mudharabah muqayyadah 8. Income of the bank as mudharib in mudharabah muqayyadah 04.12.99.01.00.00
9. Dividends 9. Dividends 04.12.05.00.00.00
10. Commission/provision/fee and administration 10. Commission/provision/fee and administration
a. Managed funds 04.12.07.01.00.00 b. Financing 04.12.07.02.00.00
c. L/C issuance 04.12.07.03.00.00
d. APMK 04.12.07.04.00.00 e. Sales agents 04.12.07.05.00.00 f. Transfer and collection 04.12.07.06.00.00 g. Payment point 04.12.07.07.00.00 h. Others 04.12.07.99.00.00
11. Other income 11. Other income - Others 04.12.99.99.00.00
12. Wadiah bonus expense -/- 12. Wadiah bonus expense -/-
a. Other banks 05.11.02.01.02.03 +
05.11.02.02.02.03 b. Non-bank third parties 05.11.03.01.02.03 +
05.11.03.02.02.03
13. 13.
a. Securities 05.12.07.03.00.00 b. Receivable-based financing
i. Murabahah receivables 05.12.07.05.02.01
ii. Istishna' receivables 05.12.07.05.02.02
iii. Lease receivables 05.12.07.05.02.03
iv. Qardh receivables 05.12.07.05.02.04
v. Multijasa receivables 05.12.07.05.02.05
c. Profit-sharing-based financing
i. Mudarabah 05.12.07.05.03.01
ii. Musyarakah 05.12.07.05.03.02
iii. Others 05.12.07.05.03.99
d. Other financial assets
i. Placements at other banks 05.12.07.01.00.00
ii. Spot and forward receivables 05.12.07.02.00.00
iii. Acceptance receivables 05.12.07.04.00.00
iv. Investments 05.12.07.06.00.00
v. Others 05.12.07.07.00.00
vi. Administrative account transactions
a) Irrevocable L/C 05.12.07.08.01.00 b) Guarantees issued 05.12.07.08.02.00 c) Withdrawal concessions 05.12.07.08.03.00 e. Correction of impairment loss provision -/- 04.12.10.00.00.00 Financial assets -/- 04.12.10.01.00.00
14. Losses related to operational risk -/- 14. Losses related to operational risk -/-
a. Internal fraud 05.12.08.01.00.00 b. External crime 05.12.08.02.00.00
15. 15.
a. Ijarah assets 05.12.12.01.00.00 b. Fixed assets and inventories 05.12.12.02.00.00
c. Intangible assets 05.12.12.03.00.00
d. Vacant properties 05.12.12.04.00.00 e. Suspended accounts 05.12.12.05.00.00 f. Inter-office 05.12.12.06.00.00 g. Foreclosed assets 05.12.12.07.00.00 h. Inventories 05.12.12.08.00.00
i. Others 05.12.12.99.00.00
j. Correction of impairment loss provision -/- 04.12.10.00.00.00
i. Non-financial assets -/- 04.12.10.02.00.00
ii. Other assets -/- 04.12.10.99.00.00
16. Labor costs -/- 16. Labor costs -/-
a. Director salaries 05.12.13.01.00.00 b. Non-director salaries and wages 05.12.13.02.00.00
c. Commissioner and supervisor honoraria 05.12.13.03.00.00
d. Other salaries 05.12.13.99.00.00
17. Promotion expenses -/- 17. Promotion expenses -/-
a. Media advertising 05.12.14.01.00.00 b. Others 05.12.14.99.00.00 Fair value increase of financial assets Gains/losses from fair value decrease/increase of financial liabilities Gains/losses from fair value decrease/increase of financial liabilities QUARTERLY INCOME STATEMENT ITEMS INCOME STATEMENTS LBUT Code Gains/losses from fair value increase/decrease of financial assets No. Expense (recovery) of impairment loss of financial assets (impairment) -/- Expense (recovery) of impairment loss of financial assets (impairment) - /- Expense (recovery) of impairment loss of other assets (non-financial) -/- Expense (recovery) of impairment loss of other assets (non-financial) - /- QUARTERLY FINANCIAL STATEMENT PUBLICATION REPORT INTEGRATED GENERAL BANK FINANCIAL REPORT (LBUT) Gains/losses from fair value increase/decrease of financial assets

Other Expenses -/- 18. Other Expenses -/-
a. Liabilities with other banks - Non mudarabah 05.11.02.99.02.03 b. Financing received from other banks - Non mudarabah 05.11.05.22.03.00
c. 05.11.05.32.03.00
d. Remuneration expenses to Bank Indonesia 05.12.01.00.00.00 e. Commission/provision/fee and administration
i. Financing commission/provision 05.12.10.01.00.00
ii. Financing re-transfer commission/provision 05.12.10.02.00.00
iii. Others 05.12.10.99.00.00
f. Depreciation/amortization
i. Fixed assets and inventory 05.12.11.01.00.00
ii. Abandoned property 05.12.11.02.00.00
iii. Deferred expenses 05.12.11.03.00.00
iv. Intangible assets 05.12.11.04.00.00
v. Others 05.12.11.99.00.00
g. Education and training
i. Board of Commissioners and Board of Supervisors 05.12.13.04.01.00
ii. Board of Directors 05.12.13.04.02.00
iii. Employees 05.12.13.04.03.00
iv. Others 05.12.13.04.99.00.00
h. Insurance premiums
i. Financing 05.12.99.01.01.00
ii. Third-party fund guarantee 05.12.99.01.02.00
iii. Operational losses 05.12.99.01.03.00
iv. Others 05.12.99.01.99.00
i. Operational risk loss provisions 05.12.99.02.00.00
j. Research and development 05.12.99.03.00.00 k. Taxes (excluding income tax) 05.12.99.04.00.00
l. Maintenance and repair 05.12.99.05.00.00 m. Goods and services
i. Information Technology, Systems, and Information (TSI) management services 05.12.99.06.01.00
ii. Others 05.12.99.06.99.00.00
n. Financing restructuring losses 05.12.99.07.00.00 o. Ijarah asset repair costs 05.12.99.08.00.00 p. Rent 05.12.99.09.00.00 q. Others 05.12.99.99.00.00
Net Other Operating Income/Expenses 3. Net Other Operating Income/Expenses 1 to 18
OPERATING PROFIT/LOSS OPERATING PROFIT/LOSS
Operating Profit 03.05.02.01.11.00
Operating Loss -/- 03.05.02.02.11.00
NON-OPERATING INCOME AND EXPENSES NON-OPERATING INCOME AND EXPENSES
Gain/loss on sale of fixed assets and inventory 1. Gain/loss on sale of fixed assets and inventory
a. Gain on sale of fixed assets and inventory 04.20.01.00.00.00 b. Loss on sale of fixed assets and inventory -/- 05.20.01.00.00.00
Other non-operating income/expenses 2. Other non-operating income/expenses
a. Receipts from operational loss insurance claims 04.20.99.01.00.00 b. Others 04.20.99.99.00.00
c. Other non-operating expenses -/- 05.20.99.00.00.00
NON-OPERATING PROFIT/LOSS NON-OPERATING PROFIT/LOSS
Non-Operating Profit 03.05.02.01.12.00
Non-Operating Loss -/- 03.05.02.02.12.00
CURRENT YEAR PROFIT/LOSS BEFORE TAX CURRENT YEAR PROFIT/LOSS BEFORE TAX
Current Year Profit Before Tax 03.05.02.01.10.00
Current Year Loss Before Tax -/- 03.05.02.02.10.00
Income Tax Income Tax a. Current year tax estimate -/- a. Current year tax estimate -/- 03.05.02.01.40.00 b. Deferred tax income/expense b. Deferred tax income/expense
i. Deferred tax income 03.05.02.02.40.01
ii. Deferred tax expense -/- 03.05.02.02.40.02
CURRENT YEAR NET PROFIT/LOSS CURRENT YEAR NET PROFIT/LOSS
Current Year Net Profit 03.05.02.01.00.00
Current Year Net Loss -/- 03.05.02.02.00.00
OTHER COMPREHENSIVE INCOME
Items that will not be reclassified to profit or loss
a. Filled by BUS b. Filled by BUS
c. Others Filled by BUS
Items that will be reclassified to profit or loss Filled by BUS
a. Filled by BUS b. Filled by BUS
c. Filled by BUS
Filled by BUS
TOTAL CURRENT YEAR COMPREHENSIVE PROFIT/LOSS Filled by BUS Current Year Net Profit/Loss Attributable to:
Owners Filled by BUS Non-controlling Interests Filled by BUS TOTAL CURRENT YEAR NET PROFIT/LOSS Filled by BUS Owners Filled by BUS Non-controlling Interests Filled by BUS TOTAL CURRENT YEAR OTHER COMPREHENSIVE INCOME Filled by BUS DIVIDENDS Filled by BUS EARNINGS PER SHARE 1) Filled by BUS Notes:

: Only for BUS that have gone public and presented in Rupiah units.
Current Year Comprehensive Profit/Loss Attributable to:
Gains/losses arising from adjustments due to translation of financial statements in foreign currency Gains/losses arising from fair value increases of financial instruments measured at fair value through other comprehensive income Others CURRENT YEAR OTHER COMPREHENSIVE INCOME AFTER TAX Financing received from third parties other than banks - Non mudarabah Gains arising from revaluation of fixed assets Gains/losses arising from remeasurement of defined benefit pension programs LBUT Code QUARTERLY PUBLICATION FINANCIAL STATEMENTS INTEGRATED BANK REPORT (LBUT) No. REPORT ITEMS PROFIT AND LOSS ITEMS
Quarterly Commitments and Contingencies Report
a) Report Format b) Filling Guidelines
Bank :
Report Date :
(published in millions of Rupiah)
Position
Report Date
December 31
Previous Year 2)
Position
Report Date
December 31
Previous Year 2)
I.

Undrawn financing facilities
Others
II.
Undrawn financing facilities
a. Committed b. Uncommitted
Irrevocable L/C still in effect
Others
III.
Received guarantees
Revenue in progress
a. Murabahah b. Istishna'
c. Rent
d. Profit sharing e. Others
Others
IV.
Guarantees given
Others
Notes:

: BUS that do not have Subsidiary Entities, the consolidation column can be omitted.
: If there are new accounting treatments in the report position, the presentation of comparative positions refers to accounting standards regarding accounting policies, changes in accounting estimates, and errors.
CONTINGENT LIABILITIES
CONSOLIDATION 1)
No. ITEMS
COMMITMENT RECEIVABLES
CONTINGENT RECEIVABLES
COMMITMENT LIABILITIES
Foreign currency positions to be received from spot and forward transactions Foreign currency positions to be delivered for spot and forward transactions INDIVIDUAL QUARTERLY COMMITMENTS AND CONTINGENCIES REPORT
I. COMMITMENT RECEIVABLES COMMITMENT RECEIVABLES

Undrawn financing facilities 1. Undrawn financing facilities
a. Banks 06.01.01.01.00.00 b. Others 06.01.01.99.00.00
1. 06.01.02.00.00.00
Others 3. Others 06.01.99.00.00.00
II. COMMITMENT LIABILITIES COMMITMENT LIABILITIES
Undrawn financing facilities 1. Undrawn financing facilities
a. Committed a. Committed 06.02.01.01.00.00 b. Uncommitted b. Uncommitted 06.02.01.02.00.00
Irrevocable L/C still in effect 2. Irrevocable L/C still in effect 06.02.02.00.00.00
1. 06.02.03.00.00.00
Others 4. Others 06.02.99.00.00.00
III. CONTINGENT RECEIVABLES CONTINGENT RECEIVABLES
Received guarantees 1. Received guarantees 06.03.01.00.00.00
Revenue in progress 2. Revenue in progress
a. Murabahah a. Murabahah 06.03.02.01.00.00 b. Istishna' b. Istishna' 06.03.02.02.00.00
c. Rent c. Rent 06.03.02.03.00.00
d. Profit sharing d. Profit sharing 06.03.02.04.00.00 e. Others e. Others 06.03.02.99.00.00
Others 3. Others 06.03.99.00.00.00
IV. CONTINGENT LIABILITIES CONTINGENT LIABILITIES
Guarantees given 1. Guarantees given 06.04.01.00.00.00
Others 2. Others 06.04.99.00.00.00
Foreign currency positions to be received from spot and forward transactions Foreign currency positions to be received from spot and forward transactions Foreign currency positions to be delivered for spot and forward transactions Foreign currency positions to be delivered for spot and forward transactions ADMINISTRATIVE ACCOUNT ITEMS LBUT Code INTEGRATED BANK REPORT (LBUT) No. REPORT ITEMS COMMITMENTS AND CONTINGENCIES REPORT QUARTERLY PUBLICATION FINANCIAL STATEMENTS QUARTERLY COMMITMENTS AND CONTINGENCIES REPORT

b. Financial Performance Information

Quarterly Minimum Capital Requirement Calculation Report
a) Report Format b) Filling Guidelines
Quarterly Minimum Capital Requirement Calculation Report

Risk-Weighted Assets (RWA)
This item is filled with Credit Risk RWA, Market Risk RWA, and Operational Risk RWA according to Financial Services Authority Regulations regarding minimum capital adequacy requirements for general Sharia banks.
Capital Adequacy Ratio (CAR)
This item is filled with the actual CAR ratio owned by the BUS (Total BUS Capital divided by RWA for Credit Risk, Market Risk, and Operational Risk).
Risk-Profile Based Capital Adequacy Ratio
This item is filled with the Risk-Profile Based Capital Adequacy Ratio according to Financial Services Authority Regulations regarding minimum capital adequacy requirements for general Sharia banks.
Allocation of Capital Adequacy Ratio Fulfillment according to Risk Profile
This item consists of the CET 1 Ratio, AT 1 Ratio, and Tier 2 Ratio of the BUS allocated to fulfill the Risk-Profile Based Capital Adequacy Ratio. Fulfillment of the risk-profile based CAR ratio is achieved through:
a. CET 1 Ratio (minimum 4.5%), prioritized so that allocated CET 1 is only the required amount, so that remaining CET 1 can be used to fulfill buffers; b. AT 1 Ratio, considering Tier 1 requirements (CET 1 + AT 1) minimum 6%; and
c. Tier 2 maximum equal to Tier 1.
Bank :
Report Date :
Individual Consolidation 1) Individual Consolidation 1) I 1 Core Capital (CET1) 1.1 Paid-up capital (after deducting treasury shares) 1.2 Additional Capital Reserves 2)
1.2.1 Additive Factors
1.2.1.1 Other comprehensive income
1.2.1.1.1 Translation difference of financial statements
1.2.1.1.2 Potential gains from fair value increases of financial instruments measured at fair value through other comprehensive income
1.2.1.1.3 Surplus balance of fixed asset revaluation
1.2.1.2 Other Additional Capital Reserves (other disclosed reserves) 1.2.1.2.1 Ordinary share premium
1.2.1.2.2 General reserves
1.2.1.2.3 Previous years' profit after tax
1.2.1.2.4 Current year profit after tax
1.2.1.2.5 Paid-up capital funds
1.2.1.2.6 Donation capital
1.2.1.2.7 Issued warrants
1.2.1.2.8 Stock options issued as part of stock-based compensation programs
1.2.2 Deductive Factors 1.2.2.1 Other comprehensive expenses
1.2.2.1.1 Translation difference of financial statements
1.2.2.1.2 Potential losses from fair value decreases of financial instruments measured at fair value through other comprehensive income
1.2.2.2 Other Additional Capital Reserves (other disclosed reserves) 1.2.2.2.1 Ordinary share discount
1.2.2.2.2 Previous years' losses that can be accounted for
1.2.2.2.3 Current year losses that can be accounted for
1.2.2.2.4 Shortfall between Asset Quality Assessment Provisions (PPKA) and Impairment Loss Reserves (CKPN) on productive assets
1.2.2.2.5 Shortfall in fair value adjustments of financial instruments in the Trading Book
1.2.2.2.6 PPKA on non-productive assets that must be formed
1.3 Non-controlling interests that can be accounted for
1.4 Core Capital Deductive Factors 2)
1.4.1 Deferred tax calculation
1.4.2 Goodwill 1.4.3 All other Intangible Assets 1.4.4 Investments accounted for as deductive factors
1.4.5 Capital deficiency in insurance subsidiary companies
1.4.6 Securitization exposures
1.4.7 Other Core Capital Deductive Factors 1.4.7.1 Fund placements in AT1 and/or Tier 2 instruments at other banks
2 Additional Tier 1 Capital (AT1) 2)
2.1 Instruments meeting AT1 requirements 2)
2.2 Premium/discount (+/-) 2.3 Additional Capital Deductive Factors 2)
2.3.1 Fund placements in AT1 and/or Tier 2 instruments at other banks
II 1 Capital instruments in the form of shares or others meeting Tier 2 requirements 2 Premium/discount 3 General reserves PPKA on productive assets that must be formed (maximum 1.25% of Credit Risk RWA) 4 Purpose reserves 5 Additional Capital Deductive Factors 2) 5.1
5.2 TOTAL CAPITAL
Individual Consolidation 1) Individual Consolidation 1) Individual Consolidation 1) Individual Consolidation 1) RISK-WEIGHTED ASSETS CAPITAL ADEQUACY RATIO (ACTUAL) CREDIT RISK RWA CET1 Ratio (%) Tier 1 Ratio (%) OPERATIONAL RISK RWA Tier 2 Ratio (%) TOTAL RWA CAR Ratio (%) RISK-PROFILE BASED CAPITAL ADEQUACY RATIO (%) CET 1 FOR BUFFER (%) From CET1 (%) Capital Conservation Buffer (%) From AT1 (%) Countercyclical Buffer (%) From Tier 2 (%) Capital Surcharge for Systemically Important Banks (%) Notes: 1) : BUS that do not have Subsidiary Entities, the consolidation column can be omitted. 2) : Detailed presentation may be omitted if the value is zero. No need to fill. (published in millions of Rupiah) CAPITAL COMPONENTS Position Report Date Position Report Date Previous Year Sinking Fund Fund placements in Tier 2 instruments at other banks Core Capital (Tier 1) Additional Capital (Tier 2 ) Position Report Date CREDIT RISK RWA MARKET RISK RWA PERCENTAGE OF BUFFERS REQUIRED TO BE FULFILLED BY BANKS (%) Position Report Date Position Report Date Previous Year NOTES Position Report Date ALLOCATION OF CAPITAL ADEQUACY RATIO FULFILLMENT ACCORDING TO RISK PROFILE

Example 1:

BUS Capital Adequacy Ratio (CAR):
CET 1 : 9%
AT 1 : 3%
Tier 2 : 4%
Risk-Profile Based Capital Adequacy Ratio: 11%
Then the allocation of capital adequacy ratio fulfillment according to risk profile is as follows:
From CET 1 : 4.5% (minimum CET 1)
From AT 1 : 3% (minimum Tier 1 fulfilled from minimum CET 1 and AT 1)
Tier 2 : 3.5%
Excess CET 1 of 4.5% can be used to fulfill buffers.
Example 2:
BUS Capital Adequacy Ratio (CAR):
CET 1 : 6%
AT 1 : 0%
Tier 2 : 6%
Risk-Profile Based Capital Adequacy Ratio: 11%
Then the allocation of capital adequacy ratio fulfillment according to risk profile is as follows:
From CET 1 : 6% (BUS CET 1 allocated 6% to fulfill minimum Tier 1, because the bank has no AT 1)
From AT 1 : 0%
Tier 2 : 5%
The BUS has no excess CET 1 that can be used to fulfill buffers.

CET 1 for Buffer
This item is filled with the CET 1 Ratio still available to fulfill buffers, after being used to fulfill the Risk-Profile Based Capital Adequacy Ratio.
Percentage of Buffers Required to be Fulfilled by BUS
a. Capital Conservation Buffer (%)
Filled by BUS required to form Capital Conservation Buffers according to Financial Services Authority Regulations regarding minimum capital adequacy requirements for general Sharia banks. b. Countercyclical Buffer (%) Filled by BUS whose amount is determined by the competent authority according to Financial Services Authority Regulations regarding minimum capital adequacy requirements for general Sharia banks.
c. Capital Surcharge for Systemically Important Banks (%)
Filled by BUS required to form capital surcharges for systemically important banks according to Financial Services Authority Regulations regarding minimum capital adequacy requirements for general Sharia banks and Financial Services Authority Regulations regarding the determination of supervisory status and handling of general bank problems.

Productive Asset Quality Report and Other Information
a) Report Format b) Filling Guidelines
Productive Asset Quality Report and Other Information

Productive asset items and non-productive assets are presented in related party and non-related party groups. Related parties are parties related to the BUS according to Financial Services Authority Regulations regarding maximum lending limits and large fund disbursements for general Sharia banks.
Productive and non-productive assets are further detailed based on their quality, namely Good (L), Special Mention (DPK), Substandard (KL), Doubtful (D), and Loss (M) according to Financial Services Authority Regulations regarding the assessment of asset quality for general Sharia banks and Sharia business units.
Bank :
Report Date :
L DPK KL D M Total L DPK KL D M Total A. 1. Placements with other banks a. Rupiah b. Foreign currency
Spot and forward receivables
a. Rupiah b. Foreign currency
Securities owned a. Rupiah
b. Foreign currency
Acceptance receivables
Receivables-based and lease financing
a.
i. Rupiah
ii. Foreign currency b. Non-MSME customers
i. Rupiah
ii. Foreign currency
c. Restructured financing
i. Rupiah
ii. Foreign currency
Profit-sharing financing a.
i. Rupiah
ii. Foreign currency b. Non-MSME customers
i. Rupiah
ii. Foreign currency
c. Restructured financing
i. Rupiah
ii. Foreign currency
Other receivables
Equity investments
Commitments and contingencies a. Rupiah
b. Foreign currency
B. 1. Placements with other banks a. Rupiah b. Foreign currency
Spot and forward receivables
a. Rupiah b. Foreign currency
Securities owned a. Rupiah
b. Foreign currency
a. Rupiah
b. Foreign currency
Acceptance receivables
Receivables-based and lease financing 7. a.
i. Rupiah
ii. Foreign currency b. Non-MSME customers
i. Rupiah
ii. Foreign currency
c. Restructured financing
i. Rupiah
ii. Foreign currency
Profit-sharing financing a.
i. Rupiah
ii. Foreign currency b. Non-MSME customers
i. Rupiah
ii. Foreign currency
c. Restructured financing
i. Rupiah
ii. Foreign currency
Equity investments
Other receivables
Commitments and contingencies a. Rupiah
b. Foreign currency
III OTHER INFORMATION
Total mortgaged bank assets: a. At Bank Indonesia b. With other parties
Collateral taken over
MSME Customers
MSME Customers
RELATED PARTIES
MSME Customers
MSME Customers
NON-RELATED PARTIES
Receivables from securities purchased with a promise to resell (reverse repo) PRODUCTIVE ASSET QUALITY AND OTHER INFORMATION REPORT (published in millions of Rupiah) No. ITEMS INDIVIDUAL Position Report Date Position Report Date Previous Year
Item definitions refer to definitions in the integrated general bank report according to Bank Indonesia regulations regarding integrated general bank reports.
Financing provided includes receivables-based financing and profit-sharing financing, divided into 3 (three) parts, namely:
a. MSME Customers
That is financing provided to MSME customers. The definition of MSMEs is according to the Republic of Indonesia Law on micro, small, and medium enterprises. In this item, all types of financing provided to MSME customers are reported, including restructured financing. b. Non-MSME Customers That is financing provided to non-MSME customers. In this item, all types of financing provided to non-MSME customers are reported, including restructured financing.
c. Restructured Financing
That is total financing in restructuring status, whether financing provided to MSME customers or non-MSME customers.
Receivables-based financing includes murabahah receivables (code 01.09.03.01.01.00 - code 01.09.03.01.02.00), istishna receivables (code 01.09.03.01.03.00 – code 01.09.03.01.04.00), multijasa receivables (code 01.09.03.01.07.00 - code 01.09.03.01.08.00), qardh receivables (code 01.09.03.01.05.00), lease receivables (code 01.09.03.01.06.00), and other receivables (code 01.09.03.01.99.00).
Profit-sharing financing includes mudarabah financing (code 01.09.03.02.01.00), musyarakah financing (code 01.09.03.02.02.00), and other financing (code 01.09.03.02.99.00).
Commitments and contingencies include commitment liabilities and contingent liabilities in item I.B.2.a.3) – Filling Guidelines for the Quarterly Commitments and Contingencies Report.
Total mortgaged BUS assets are BUS assets tied as collateral for specific transactions. Mortgaged BUS assets do not include securities sold with a promise to repurchase (repo).

Provision for Loan Losses (CKPN) and Asset Quality Assessment (PPKA) Report
a) Report Format b) Filling Guidelines
CKPN and PPKA Report

Item definitions refer to definitions in the integrated general bank report according to Bank Indonesia regulations regarding integrated general bank reports.
CKPN is provisions formed for the impairment of financial instruments according to accounting standards regarding impairment.
PPKA that must be formed according to Financial Services Authority Regulations regarding the assessment of asset quality for general Sharia banks and Sharia business units.
Bank :
Report Date :
Stage 1 Stage 2 General Special Stage 1 Stage 2 General Special
Placements with other banks
Spot and forward receivables
Securities owned
Acceptance receivables
Murabahah receivables
Istishna' receivables
Multijasa receivables
Qardh receivables
Lease receivables
Other receivables
Mudarabah financing
Musyarakah financing
Other financing
Equity investments
Commitments and contingencies
PROVISION FOR LOAN LOSSES AND ASSET QUALITY ASSESSMENT No. ITEMS Position Report Date Position Report Date Previous Year CKPN PPKA Must Be Formed CKPN PPKA Must Be Formed

Financial Ratio Report
a) Report Format b) Filling Guidelines
Performance Ratios

Capital Adequacy Ratio (CAR) Capital
RWA
Capital and RWA calculations according to Financial Services Authority Regulations regarding minimum capital adequacy requirements for general Sharia banks.
Ratio of problematic productive assets and problematic non-productive assets to total productive and non-productive assets
Problematic productive assets + problematic non-productive assets Total productive assets + total non-productive assets

Coverage of components and quality of productive and non-productive assets according to Financial Services Authority Regulations regarding the assessment of asset quality for general Sharia banks and Sharia business units.
Problematic productive and non-productive assets are assets with substandard, doubtful, and loss quality.
Bank :
Report Date :
(in %)
Position Report Date Position Report Date Previous Year Performance Ratios 1.

Low Quality Financing (LQF)
Cost to Income Ratio (CIR)

Compliance

a. Percentage of Maximum Lending Limit (BMPD) Violations
i. Related parties
ii. Non-related parties
b. Percentage of Maximum Lending Limit (BMPD) Exceedance
i. Related parties
ii. Non-related parties
Minimum Reserve Requirement (GWM)
a. Rupiah GWM
i. Daily
ii. Average
b. Foreign Currency GWM
i. Daily
ii. Average
Net Foreign Exchange Position (PDN) overall
Financing to Deposit Ratio (FDR)
Ratio of problematic productive assets and problematic non-productive assets to total productive and non-productive assets Ratio of problematic productive assets to total productive assets Provision for Loan Losses (CKPN) of financial assets to productive assets Net Operation Margin (NOM) Operating Expenses against Operating Income (BOPO) Non Performing Financing (NPF) gross Non Performing Financing (NPF) net Return on Asset (ROA) Return on Equity (ROE) Net Imbalan (NI) Profit-sharing financing against total financing RATIO Minimum Capital Adequacy Requirement (KPMM) QUARTERLY FINANCIAL RATIO REPORT Net Imbalan (NI) without considering investment funds

Figures calculated based on recorded values in the Financial Position Report and Commitments and Contingencies Report gross (before deducting CKPN).

Ratio of problematic productive assets to total productive assets
Problematic productive assets (excluding administrative account transactions) Total productive assets (excluding administrative account transactions)

Coverage of components and quality of productive assets according to Financial Services Authority Regulations regarding the assessment of asset quality for general Sharia banks and Sharia business units.
Problematic productive assets are productive assets with substandard, doubtful, and loss quality.
Figures calculated based on recorded values in the Financial Position Report gross (before deducting CKPN).

Ratio of CKPN of financial assets to productive assets
CKPN of financial assets
Total productive assets (excluding administrative account transactions)

CKPN of financial assets is CKPN that has been formed according to accounting standards regarding impairment.
Coverage of productive asset components according to Financial Services Authority Regulations regarding the assessment of asset quality for general Sharia banks and Sharia business units.
Total productive assets are calculated based on recorded values in the Financial Position Report gross (before deducting CKPN).

Gross NPF Ratio of Financing
Total Financing

Financing is financing in accordance with Financial Services Authority Regulations regarding the assessment of the quality of assets of Sharia commercial banks and Sharia business units.
Financing only includes financing to third parties other than banks.
Problematic financing is financing with poor, doubtful, and non-performing quality.
The calculated figure is based on the recorded value in the Statement of Financial Position on a gross basis (before deducting CKPN).
The ratio formula is in accordance with Financial Services Authority regulations regarding the assessment of the health level of Sharia commercial banks and Sharia business units.

Net NPF Ratio (Problematic Financing - CKPN of Problematic Financing)
Total Financing

Financing is financing in accordance with Financial Services Authority Regulations regarding the assessment of the quality of assets of Sharia commercial banks and Sharia business units.
Financing only includes financing to third parties other than banks.
Problematic financing is financing with poor, doubtful, and non-performing quality.
CKPN of problematic financing is CKPN that has been formed by the BUS in accordance with financial accounting standards regarding impairment.
The figures for problematic financing and total financing are calculated based on the recorded value in the Statement of Financial Position on a gross basis (before deducting CKPN).

Low-Quality Financing PKR Ratio
Total Financing

Low-quality financing is all financing to third parties other than banks that have special attention, poor, doubtful, and non-performing quality, including restructured financing with good quality.
Total financing is financing to third parties other than banks.

ROA Ratio
Profit Before Tax
Average Total Assets

Profit before tax is the current year's profit before tax that has been annualized.
The average total assets figure is the accumulation of total assets every month divided by the number of months.
Example for June position:
Accumulation of total assets from January position to June position divided by 6.
The ratio formula is in accordance with Financial Services Authority regulations regarding the assessment of the health level of Sharia commercial banks and Sharia business units.

ROE Ratio
Profit After Tax
Average Equity

Profit after tax is the current year's net profit after tax that has been annualized.
Example for June position:
(Accumulation of profit per June position divided by 6) x 12
Equity is total assets minus total liabilities and investment funds in the Statement of Financial Position.
Core capital is core capital in accordance with Financial Services Authority Regulations regarding minimum capital adequacy requirements for Sharia commercial banks.
The average equity/core capital figure is the accumulation of equity/core capital every month divided by the number of months.
Example for June position:
Accumulation of equity/core capital from January position to June position divided by 6.

NI Ratio
Income from Fund Disbursement After Profit Sharing Average Total Productive Assets

Income from fund disbursement after profit sharing minus (fees and bonuses) is income from fund disbursement after deducting profit sharing expenses, fees, and bonuses, which has been annualized.
Example for June position: (Accumulation of income from fund disbursement after profit sharing minus fees and bonuses per June position divided by 6) x 12.
Income from fund disbursement includes all income from fund disbursement.
Profit sharing expenses, fees, and bonuses include all profit sharing expenses, fees, and bonuses from fund collection.
The average productive assets figure is the accumulation of productive assets generating margin, profit sharing, and fees in the Statement of Financial Position and Statement of Commitments and Contingencies every month divided by the number of months.
Example for June position:
Accumulation of productive assets generating margin, profit sharing, and fees from January to June position divided by 6.
The ratio formula is in accordance with Financial Services Authority regulations regarding the assessment of the health level of Sharia commercial banks and Sharia business units.

NI Ratio Without Considering Investment Funds
Income from Fund Disbursement After Profit Sharing – (Fees and Bonus)* Average Total Productive Assets *) Income from fund disbursement after profit sharing minus fees and bonuses without considering the investment product portion. ) Average total productive assets without considering assets underlying investment products.

Income from fund disbursement after profit sharing minus fees and bonuses is income from fund disbursement after deducting profit sharing expenses, fees, and bonuses without considering the investment product portion, which has been annualized.
Example for June position:
(Accumulation of income from fund disbursement after profit sharing minus fees and bonuses without considering the investment product portion per June position divided by 6) x 12.
Income from fund disbursement includes all income from fund disbursement without considering the investment product portion.
Profit sharing expenses, fees, and bonuses include all profit sharing expenses, fees, and bonuses from fund collection without considering the investment product portion.
The average productive assets figure is the accumulation of productive assets generating margin, profit sharing, and fees without considering assets underlying investment products in the Statement of Financial Position and Statement of Commitments and Contingencies every month divided by the number of months.
Example for June position:
Accumulation of productive assets generating margin, profit sharing, and fees without considering assets underlying investment products from January to June position divided by 6.

NOM Ratio
Income from Fund Disbursement After Profit Sharing – Operating Expenses Average Productive Assets

Income from fund disbursement after profit sharing minus operating expenses is income from fund disbursement after deducting profit sharing expenses and other operating expenses, which has been annualized.
Example for June position: (Accumulation of income from fund disbursement after profit sharing and operating expenses per June position divided by 6) x 12.
Income from fund disbursement includes all income from fund disbursement.
Profit sharing expenses include all profit sharing expenses from fund collection.
Operating expenses include all operating expenses including profit sharing expenses, bonuses, and fees, which have been annualized.
The average productive assets figure is the accumulation of productive assets generating margin, profit sharing, and fees in the Statement of Financial Position and Statement of Commitments and Contingencies every month divided by the number of months.
Example for June position:
Accumulation of productive assets generating margin, profit sharing, and fees from January to June position divided by 6.
The ratio formula is in accordance with Financial Services Authority regulations regarding the assessment of the health level of Sharia commercial banks and Sharia business units.

BOPO Ratio
Total Operating Expenses
Total Operating Income

Operating expenses are all operating expenses including profit sharing expenses, bonuses, and fees.
Operating income is all margin, profit sharing, and fee income as well as other operating income.
The figure is calculated per position and is not annualized.

CIR Ratio
Operating Expenses other than Fund Disbursement – Bonus and Fee Expenses – CKPN Income After Profit Sharing Distribution + Operating Income other than Fund Disbursement – Bonus and Fee Expenses – CKPN Recovery

Bonus and fee expenses include wadiah bonus expenses from fund collection and fee expenses to Bank Indonesia.
CKPN is CKPN for financial assets and CKPN for non-financial assets that have been formed in accordance with financial accounting standards regarding impairment.
CKPN recovery is the recovery of CKPN for financial assets and CKPN for non-financial assets.
The figure is calculated per position and is not annualized.

Ratio of Profit Sharing Financing to Total Financing
Profit Sharing Financing
Total Financing

Financing is financing in accordance with Financial Services Authority Regulations regarding the assessment of the quality of assets of Sharia commercial banks and Sharia business units.
Financing only includes financing to third parties other than banks.
Profit sharing financing is all financing with profit sharing agreements, whether using profit sharing or net revenue sharing methods.
Total financing is calculated based on the recorded value in the Statement of Financial Position on a gross basis (before deducting CKPN).
The ratio formula is in accordance with Financial Services Authority regulations regarding the assessment of the health level of Sharia commercial banks and Sharia business units.

FDR Ratio
Financing
Third-Party Funds

Financing is financing in accordance with Financial Services Authority Regulations regarding the assessment of the quality of assets of Sharia commercial banks and Sharia business units.
Financing only includes financing to third parties other than banks.
Third-party funds include current accounts, savings, and deposits (excluding interbank placements).

Compliance Ratios

a. Percentage of BMPD Violations

Related parties
Other than related parties
b. Percentage of BMPD Exceedances
Related parties
Other than related parties
Calculation of BMPD violations and exceedances is in accordance with Financial Services Authority Regulations regarding maximum limits for fund disbursement and large fund disbursements for Sharia commercial banks.

GWM
a. GWM in Rupiah

Daily
Average
b. GWM in Foreign Currency
Daily
Average
Calculation of the percentage of GWM in Rupiah and in foreign currency at the reporting position is in accordance with monetary authority regulations regarding minimum reserve requirements in Rupiah and foreign currency for conventional commercial banks, Sharia commercial banks, and Sharia business units.

PDN Overall
Calculation of the percentage of PDN at the reporting position is in accordance with monetary authority regulations regarding net foreign exchange position for commercial banks.

Spot and Forward Transaction Reports
a) Report Format b) Guidelines for Filling Out Spot and Forward Transaction Reports

The preparation of spot and forward transaction reports refers to the details of 1.7 spot transactions and still-active derivatives in accordance with Bank Indonesia regulations regarding integrated reports for commercial banks.
Bank:
Report Date:
(announced in millions of Rupiah)
NO.
Non-Hedging Hedging Receivables Liabilities
A.
Spot
Forward
Others
B. Others
SPOT AND FORWARD TRANSACTION REPORT
INDIVIDUAL TRANSACTIONS
Nominal Purpose Receivables and Liabilities Related to Exchange Rate TOTAL
The transaction purpose column is distinguished into hedging and non-hedging. Hedging includes codes HNT, HNB, HXT, and HXB, while non-hedging includes codes TN, TX, and X.

Profit Sharing Distribution Report
a) Report Format b) Guidelines for Filling Out Profit Sharing Distribution Report

The profit sharing distribution report details the calculation of profit sharing distribution on income obtained from financing and the simple calculation mechanism for determining the amount of profit sharing distributed to investor customers in the reporting month period. The profit sharing distribution report is presented in 2 (two) categories, namely:
a. mudarabah deposits, securities, and financing; and b. investment funds.
In the fund disbursement section, the average balance and income received are reported. The average balance presents the weighted average value of funds disbursed in the current month period. The income received presents the value of income received and to be distributed to third-party funds on a cash basis.
In the fund collection section for mudarabah deposits, securities, and financing, it is detailed by type of fund collection and counterparty, namely:
a. liabilities to other banks; b. mudarabah current accounts;
c. mudarabah savings;
d. mudarabah deposits, detailed by term of 1 (one) month, 3 (three) months, 6 (six) months, and 12 (twelve) months; e. issued securities; and/or f. financing received.
In the fund collection section for investment funds, it is detailed by type of fund collection and counterparty, namely:
a. financing received; and/or b. others.
Information reported in the fund collection section includes:
a. average balance, presenting the weighted average value of the type of fund collection placed by customers in the current month period; b. income to be profit-shared, presenting the cash basis value of income belonging to customers and the BUS allocated according to the type of fund collection;
c. fund owner share - ratio (%), presenting the agreed ratio of income to be distributed by the BUS to customers;
d. fund owner share - profit sharing amount, presenting the profit sharing received by customers by considering the income to be profit-shared and the agreed ratio amount; and e. fund owner share - indication of rate of return (%), presenting the equivalent rate of the profit sharing amount against the fund collection balance placed by customers, which has been annualized.

Report on Sources and Disbursement of Zakat and Waqf Funds
a) Report Format b) Guidelines for Filling Out the Report on Sources and Disbursement of Zakat and Waqf Funds

The report on sources and disbursement of zakat and waqf funds is a report showing the sources and disbursement of zakat and waqf funds to zakat management entities and waqf management entities up to the report date.
The report on sources and disbursement of zakat and waqf funds is reported comparatively with the position as of December 31 of the previous year.
The BUS presents the report on sources and disbursement of zakat and waqf funds as a main component of financial statements by presenting:
a. Sources and Disbursement of Zakat Funds

Receipt of zakat funds originating from:
a) Internal BUS; and b) External BUS, consisting of:
(1) zakat funds deposited or deducted from customer accounts upon the customer's order; and/or (2) public zakat funds from non-BUS customers deposited through the BUS. Position Position as of December 31 Previous Year Date A. Sources and Disbursement of Zakat Funds

Receipt of zakat funds originating from:
a. Internal BUS b. External BUS
Total receipts
Disbursement of zakat funds to zakat management entities
a. Zakat collection agency (Lembaga Amil Zakat) b. Zakat collection body (Badan Amil Zakat) Total disbursement B. Sources and Disbursement of Waqf Funds
Receipt of waqf funds originating from:
a. Internal BUS b. External BUS
Total Receipts
Disbursement of waqf funds to waqf management entities
a. Indonesian Waqf Board (Badan Wakaf Indonesia) b. Other Nazir 1)
c. …

d. Others 3)
Total Disbursement
Note:
: The name of the institution or party as nazir is stated where the BUS disburses at least 5% (five percent) of the total waqf fund disbursement.
: If there is more than 1 (one) and at most 20 (twenty) nazirs where the BUS disburses at least 5% (five percent), the name of the said institution or party is stated.
: All nazirs where the BUS disburses less than 5% (five percent) of the total waqf fund disbursement.
REPORT ON SOURCES AND DISBURSEMENT OF ZAKAT AND WAQF FUNDS Bank:
Report Period:
Description
(announced in millions of Rupiah)
Disbursement of zakat funds to zakat management entities in accordance with applicable regulations, including:
a) zakat collection agencies; and/or b) zakat collection bodies. b. Sources and Disbursement of Waqf Funds
Receipt of waqf funds originating from:
a) Internal BUS; and b) External BUS, consisting of:
(1) waqf funds deposited or deducted from customer accounts upon the customer's order; and/or (2) public waqf funds from non-BUS customers deposited through the BUS.
Disbursement of waqf funds to waqf management entities includes:
a) Indonesian Waqf Board; and/or b) Other Nazirs.
The name of the institution or party as nazir stated in the Profit Sharing Distribution Report is the nazir where the BUS disburses at least 5% (five percent) of the total waqf fund disbursement of the BUS. If the nazir where the BUS disburses less than 5% (five percent) of the total waqf fund disbursement, the BUS states the nazir name as "Others".
Report on Sources and Use of Charity Funds
a) Report Format
Bank:
Report Period:
(announced in millions of Rupiah)

Initial balance of charity funds
Receipt of charity funds
a. Infak and Sadaqah b. Return of productive charity funds
c. Penalties
d. Non-halal income e. Others
Total receipts
Use of charity funds
a. Productive charity funds b. Donations
c. Other uses for public interest
Total use
Increase/Decrease in charity funds
Final balance of charity funds
REPORT ON SOURCES AND USE OF CHARITY FUNDS
Description Position
Report Date
Position as of December 31
Previous Year

b) Guidelines for Filling Out the Report on Sources and Use of Charity Funds

The report on sources and use of charity funds is a report showing the sources and use of charity funds up to the report date, as well as the charity fund balance showing charity funds that have not been disbursed on the report date.
The report on sources and use of charity funds is reported comparatively with the position as of December 31 of the previous year.
Charity fund sources at the beginning of the period present data on the charity fund balance at the beginning of the reporting period year (January 1).
Receipt of charity funds presents the sources of charity fund receipts received by the BUS from the beginning of the period (January 1) up to the report date in the form of:
a. Infak and Sadaqah.
Infak and Sadaqah are funds received from external to the BUS or from customer accounts upon the customer's order. b. Return of productive charity funds.
c. Penalties.
Penalties are receipts from customers due to negligence or intent resulting in the failure to fulfill customer obligations according to the agreement. d. Non-halal income. Non-halal income is income originating from conventional bank current account services or other receipts that cannot be avoided in BUS operational activities. e. Others. Others are receipts that cannot be grouped into letters a through d.
Use of charity funds presents the use of charity funds disbursed by the BUS from the beginning of the period (January 1) up to the report date in the form of:
a. productive charity funds; b. donations; and/or
c. other uses for public interest.
Increase/decrease in sources over the use of charity funds presents the difference between total receipts and total use of charity funds.
Charity fund sources at the end of the period present data on the charity fund balance at the end of the reporting period resulting from the addition of the initial charity fund balance at the beginning of the period with the increase/decrease in charity funds.

Information on the Structure and Composition of Shareholders as well as the Structure of the Board of Directors, Board of Commissioners, and Sharia Supervisory Board
a) Report Format b) Guidelines for Filling Out Information on the Structure and Composition of Shareholders as well as the Structure of the Board of Directors, Board of Commissioners, and Sharia Supervisory Board

The names of shareholders and share ownership percentages stated consist of Controlling Shareholders (PSP) and non-PSP shareholders.
Non-PSP shareholders are individuals or entities owning at least 5% (five percent) of the BUS capital, whether obtained through or not through the capital market.
The names of board of directors members, board of commissioners members, and DPS members stated are the board of directors members, board of commissioners members, and DPS members who are effectively serving on the report date.
C. Financial Publication Report and Financial Performance Information
Semi-Annual Period
The semi-annual financial publication report and financial performance information report consist of at least:
a. interim financial reports for BUS that are issuers or public companies in accordance with Financial Services Authority Regulations regarding the submission of periodic financial reports by issuers or public companies; and/or b. reports for BUS that are part of a business group.
The report for BUS that is part of a business group as referred to in item 1 letter b consists of at least:
a. a summary of the consolidated financial statements of the parent entity covering the financial statements of all entities in the business group in the financial sector; or Board of Directors Controlling Shareholder (PSP) :

President Director : 1. Ultimate Controlling Shareholder 1) : .............
Director : through : a. Name of PSP 1 : .............. %
Director : b. ............. etc : .............. %
Director : 2. Ultimate Controlling Shareholder 1) : .............
…..etc through : a. Name of PSP 1 : .............. %
b. ............. etc : .............. %
Board of Commissioners 3. ... etc.
Chairman of Commissioners :
Commissioner : Non-PSP Shareholders through Capital Market (≥5%) :
Commissioner : 1. Name of Shareholder 1 : ............. %
Commissioner : 2. Name of Shareholder 2 : ............. %
…..etc 3. .….etc
Sharia Supervisory Board Non-PSP Shareholders not through Capital Market (≥5%) :
Chairman : 1. Name of Shareholder 1 : ............. %
Member : 2. Name of Shareholder 2 : ............. %
Member : 3. .….etc
City Name, Board of Directors Bank ….
(………………….) (………………….)
Note:

: If any.
BOARD OF DIRECTORS, BOARD OF COMMISSIONERS, AND SHARIA SUPERVISORY BOARD SHAREHOLDERS INFORMATION ON THE STRUCTURE AND COMPOSITION OF SHAREHOLDERS AS WELL AS THE STRUCTURE OF THE BOARD OF DIRECTORS, BOARD OF COMMISSIONERS, AND SHARIA SUPERVISORY BOARD

b. a summary of the consolidated financial statements of the parent entity covering all entities in the business group in the financial and non-financial sectors.
3. The summary of the consolidated financial statements of the parent entity contains at least:
a. statement of financial position; b. statement of profit or loss and other comprehensive income;
c. statement of changes in equity; and
d. statement of commitments and contingencies (if any).
4. In the event of a difference between the fiscal year-end and the audit period for the consolidated financial statements of the parent entity, the BUS may present the consolidated financial statements of the parent entity for the end of December position that have not been audited, by stating the note "unaudited" on the financial statements.
D. Financial Publication Report and Financial Performance Information Annual Period

Table of Contents
The table of contents covers page information for each topic or scope of the Annual Financial Publication Report and Financial Performance Information. The scope in the table of contents is the minimum scope that must be presented by the BUS, and the BUS may add report substance in accordance with applicable regulations. The BUS presents the table of contents in the following format:
Letter Regulation 2)
I Statement of responsibility regarding the Financial Publication Report and Financial Performance Information Number II General Information II A Summary of Key Financial Data II A 1 Income after profit sharing distribution, fees, and bonuses Number II A 2 Operating profit/loss Number II A 3 Profit/loss before tax Number II A 4 Net profit/loss Number II A 5 Total comprehensive profit/loss Number II A 6 Earnings per share Number II A 7 Total assets Number II A 8 Total liabilities, investment funds, and equity Number II A 9 Productive assets Number II A 10 Third-party funds Number II A 11 Financing received Number II A 12 Issued securities Number II A 13 KPMM Ratio Number II A 14 Ratio of problematic productive assets and problematic non-productive assets to Number

Letter
Regulation 2) total productive assets and non-productive assets II A 15 Ratio of non-performing productive assets to total productive assets Number II A 16 Ratio of CKPN financial assets to productive assets Number II A 17 Gross NPF Ratio Number II A 18 Net NPF Ratio Number II A 19 PKR Ratio Number II A 20 ROA Ratio Number II A 21 ROE Ratio Number II A 22 NI Ratio Number II A 23 NI Ratio without considering investment funds Number II A 24 NOM Ratio Number II A 25 BOPO Ratio Number II A 26 CIR Number II A 27 Ratio of profit-sharing financing to total financing Number II A 28 FDR Number II A 29 Percentage of violations and exceedances of BMPD Number II A 30 GWM Number II A 31 PDN Number II A 32 Profit/loss ratio to revenue II A 33 Information and other financial ratios relevant to the financial condition of the BUS or banking industry. Number II B Profile of BUS II B 1 Name of BUS Number II B 2 Information regarding BUS offices, including branches or representative offices Number II B 3 Brief history of BUS Number II B 4 Vision and mission as well as culture of BUS or values of BUS Number II B 5 Business activities according to the latest articles of association, business activities carried out in the fiscal year, as well as product types and activities Number II B 6 Area or region of operational activity implementation Number II B 7 Organizational structure of BUS Number II B 8 Composition and composition of shareholders Number II B 9 Share ownership by members of the Board of Directors, members of the Board of Commissioners, and members of the Sharia Supervisory Board (DPS), and shareholders Number

Letter
Regulation 2) in the BUS business group
II B 10 Profile of the Board of Directors, Board of Commissioners, and DPS Number II B 11 Brief profile of executive officers Number II B 12 Number of employees and description of distribution of education level, gender, and age of employees Number II B 13 Awards and/or certifications received (if any) Number II C Report of the Board of Directors II C 1 Strategies and policies established Number II C 2 Comparison between results and targets Number II C 3 Constraints faced Number II C 4 Overview of business prospects Number II C 5 Implementation of governance Number II C 6 Changes in the composition of Board of Directors members and reasons for changes (if any) Number II C 7 Main activities Number II C 8 Information technology Number II C 9 Types of products and services offered Number II C 10 Percentage of remuneration for fund collection and distribution Number II C 11 Economic development and target market Number II C 12 Business network and partners Number II C 13 Significant changes that occurred in the BUS and the BUS business group Number II C 14 Important matters expected to occur in the near future Number II C 15 Human resources Number II D Report of the Board of Commissioners II D 1 Results of supervision regarding policies and the course of management by the Board of Directors Number II D 2 Results of supervision regarding the implementation of BUS strategy Number II D 3 Response to BUS business prospects prepared by the Board of Directors Number II D 4 Response to the implementation of governance of BUS Number

Letter
Regulation 2)
II D 5 Changes in the composition of Board of Commissioners members and reasons for changes (if any) Number II D 6 Frequency and mechanism for providing advice to Board of Directors members Number II E Report of the Sharia Supervisory Board (DPS) II E 1 Results of supervision regarding policies and the course of management by the Board of Directors to ensure compliance with Sharia principles Number II E 2 Results of supervision regarding the implementation of BUS strategy related to the implementation of Sharia principles Number II E 3 Response to the implementation of Sharia governance of BUS Number II E 4 Changes in the composition of DPS members and reasons for changes (if any) Number II E 5 Frequency and mechanism for providing advice to Board of Directors members, including provision of Sharia opinions Number III Financial Performance Information Number III A Management Analysis and Discussion III A 1 Performance review per business segment Number III A 2 Financial performance review that includes comparison of financial performance of the current year with the previous year, explanation regarding the causes of changes and impact of such changes, at least:
III A 2 a Fund distribution
(investment and financing) and total assets
Number
III A 2 b Third-party funds and sources of other funding Number III A 2 c Equity Number III A 2 d Revenue, expenses, profit/loss, other comprehensive income, and total comprehensive profit/loss Number

Letter
Regulation 2)
III A 2 e Cash flow
Number
III A 3 Analysis of productive asset quality and financial ratios Number III A 4 Capital structure Number III A 5 Information or material facts that occurred after the date of the public accountant's report (if any) Number III A 6 Product marketing aspects and activities of BUS Number III A 7 Profit-sharing distribution report Number III A 8 Report on sources and distribution of zakat and waqf funds Number III A 9 Report on sources and use of charitable funds Number IV Risk and Capital Exposure Information IV A General Number IV B Capital Number IV C Credit Risk Number IV D Market Risk Number IV E Liquidity Risk Number IV F Operational Risk Number IV G Legal Risk Number IV H Reputational Risk Number IV I Strategic Risk Number IV J Compliance Risk Number IV K Yield Risk Number IV L Investment Risk Number IV M Governance Number V Information on Parties with Special Relationships Number VI Information related to the BUS Business Group (if any) VI A Structure of the BUS business group Number VI B Transactions between BUS and parties with special relationships within the BUS business group Number VI C Transactions with parties with special relationships conducted by each entity in the BUS business group in the financial sector Number VI D Provision of funds, commitments, or other facilities that can be equated with those from each entity that is part of one business group with BUS to customers and/or parties that have obtained Number

Letter
Regulation 2) distribution of funds from
BUS
VI E Existence of prohibitions, limitations, and/or other significant obstacles to performing fund transfers or for meeting capital requirements mandated by authorities between BUS and other entities in one business group Number VI F Names and addresses of subsidiaries, associate companies, joint venture companies where BUS has joint control over entities, along with the percentage of BUS share ownership, business fields, total assets, and operational status of subsidiaries, associate companies, joint venture companies (if any) Number VII Report on Governance Implementation Number VIII Report on Internal Control in the Financial Reporting Process of Banks Number IX Annual Financial Statements Number X Other Reports X A Annual report on integrated governance implementation for BUS that are parent companies of financial conglomerates (if any) Number X B Plans that have been approved in the General Meeting of Shareholders but have not been implemented within 12 (twelve) months since the date of approval of the General Meeting of Shareholders for BUS that are public companies (if any) Number X C Material handling of complaints Number X D Sustainability report Number X E Report on implementation of social and environmental responsibility Number

Letter
Regulation 2)
XI Additional Information for BUS that are
Issuers or
Public Companies
Number
Notes:

Pages are filled with the pages containing the information.
Regulatory references must at least cite this Financial Services Authority Circular.
Regulatory references may be supplemented with relevant statutory regulations along with explanations in accordance with statutory regulations, including:
a. Financial Services Authority regulations regarding the form and content of annual reports of issuers or public companies, for BUS that are issuers or public companies; b. Financial Services Authority Regulations regarding the implementation of governance in providing remuneration for Sharia Commercial Banks and Sharia Business Units;
c. Financial Services Authority regulations regarding the implementation of governance for Commercial Banks; and
d. Financial Services Authority regulations regarding the implementation of Sharia governance for Sharia Commercial Banks and Sharia Business Units. As an example, when this Financial Services Authority Circular was established, the regulatory reference for “Governance Implementation Report” could be filled with “SEOJK 14/SEOJK.03/2025” for general governance and “SEOJK 15/SEOJK.03/2024” for Sharia governance.

Scope
a. Annual financial and financial performance publication reports are presented in electronic document format. In the event that the BUS is an issuer or a public company, the Annual Financial and Financial Performance Publication Report is presented in accordance with Financial Services Authority regulations regarding the form and content of annual reports of issuers or public companies. b. The Annual Financial and Financial Performance Publication Report is accompanied by a statement letter regarding responsibility for the Annual Financial and Financial Performance Publication Report as regulated in Roman numeral VIII of the Appendix to this Financial Services Authority Circular.
c. The Annual Financial and Financial Performance Publication Report consists of at least:

general information;
financial performance information;
risk and capital exposure reports;
information on parties with special relationships;
information related to the BUS business group (if any);
governance implementation reports;
internal control reports in the BUS financial reporting process; and
financial statements audited by public accountants, including independent auditor reports.
d. The description of each scope is as follows:
General Information
General information in the Annual Financial and Financial Performance Publication Report of BUS consists of at least:
a) Summary of Key Financial Data
The summary of key financial data contains financial information presented in comparative form for at least 2 (two) fiscal years or since the BUS began business activities, for BUS that have been conducting business activities for less than 2 (two) years. The summary of key financial data consists of at least:
(1) revenue after distribution of profit-sharing, remuneration, and bonuses; (2) operating profit/loss; (3) profit/loss before tax; (4) net profit/loss; (5) total comprehensive profit/loss; (6) earnings per share; (7) total assets; (8) total liabilities, investment funds, and equity; (9) productive assets; (10) third-party funds; (11) financing received; (12) issued securities; (13) financial ratios, consisting of at least:
(a) KPMM ratio;
(b) ratio of non-performing productive assets and non-productive assets to total productive and non-productive assets; (c) ratio of non-performing productive assets to total productive assets; (d) ratio of CKPN financial assets to productive assets; (e) gross and net NPF ratios; (f) PKR ratio; (g) ROA ratio; (h) ROE ratio; (i) NI ratio; (j) NI ratio without considering investment funds; (k) NOM ratio; (l) BOPO ratio; (m) CIR; (n) ratio of profit-sharing financing to total financing; (o) FDR; (p) percentage of violations and exceedances of BMPD; (q) GWM; (r) PDN; (s) profit/loss ratio to revenue; and (14) information and other financial ratios relevant to the financial condition of the BUS or the banking industry.

b) BUS Profile
The BUS profile consists of at least:
(1) name of the BUS, including if there is a name change, reasons for the change, and effective date of the name change in the fiscal year; (2) information regarding BUS offices, including BUS branches or representative offices that enable the public to obtain information regarding the BUS, including:
(a) address;
(b) telephone number;
(c) email address; and
(d) website address;
(3) brief history of the BUS;
(4) vision and mission as well as BUS culture (corporate culture) or BUS values; (5) business activities according to the latest articles of association, business activities carried out in the fiscal year, as well as product types and activities; (6) area or region of operational activity implementation or scope of operational activities of the BUS; (7) organizational structure of the BUS in the form of a chart, at least down to 1 (one) level below the Board of Directors, including committees under the Board of Directors (if any), committees under the Board of Commissioners, and committees under the DPS (if any), accompanied by names and positions; (8) composition and structure of shareholders, namely shareholder names and percentage of share ownership, including:
(a) shareholders owning at least
5% (five percent) of BUS shares;
(b) members of the Board of Directors, members of the Board of Commissioners, and members of the DPS who own BUS shares; (c) accumulated shares held by the public, with each holding less than 5% (five percent) of BUS shares (if any); and (d) information regarding controlling shareholders of the BUS down to individual owners, presented in the form of a scheme or chart; (9) share ownership by members of the Board of Directors, members of the Board of Commissioners, members of the DPS, and shareholders in the BUS business group;

(10) profile of the Board of Directors, Board of Commissioners, and DPS, at least consisting of:
(a) composition of the Board of Directors, Board of Commissioners, and DPS, as well as positions and summaries of biographies. In the event of changes in the composition of Board of Directors members, Board of Commissioners members, and/or DPS members occurring after the end of the fiscal year until the deadline for submission of the Annual Financial and Financial Performance Publication Report, the composition stated shall be the composition of the Board of Directors, Board of Commissioners, and/or DPS before and after the change; (b) recent photos; (c) age; (d) nationality; (e) educational history and/or certifications; (f) career history, including information:
i. number and date of deed of approval, permission,
and/or recording from the competent authority regarding the appointment as members of the Board of Directors, members of the Board of Commissioners, and members of the DPS;
ii. concurrent positions of members of the Board of Directors,
members of the Board of Commissioners, and members of the DPS in accordance with Financial Services Authority regulations regarding the implementation of governance for Commercial Banks and Financial Services Authority regulations regarding the implementation of Sharia governance for Sharia Commercial Banks and Sharia Business Units. In the event that members of the Board of Directors, members of the Board of Commissioners, and members of the DPS do not hold concurrent positions, the BUS discloses such information; and
iii. experience and work period,
both within and outside the
BUS; and
(g) certifications, education and/or training attended by members of the Board of Directors, Board of Commissioners, and DPS during the fiscal year (if any); (11) brief profile of executive officers, which includes composition, positions, and summaries of biographies;

(12) number of employees and description of distribution of education level, gender, and age of employees in the fiscal year; and (13) awards and/or certifications received by the BUS, both on a national and international scale in the last fiscal year (if any), including:
(a) name of the award and/or certification;
(b) body or institution that granted the award and/or certification; and (c) validity period of the award and/or certification (if any). c) Report of the Board of Directors The Board of Directors report must include at least a brief description of BUS performance consisting of:
(1) strategies and policies established;
(2) comparison between achieved results and targets; (3) constraints faced; (4) overview of business prospects; (5) implementation of governance; (6) changes in the composition of Board of Directors members and reasons for the changes (if any); (7) main activities; (8) information technology; (9) types of products and services offered, including distribution of financing to SME customers; (10) percentage of remuneration for fund collection and distribution; (11) economic development and target market; (12) business network and partners within and/or outside the country, including the number of no-branch financial service agents in the context of inclusive finance (laku pandai) owned and distribution of laku pandai agents at least aggregated per district or city. Laku pandai in accordance with Financial Services Authority Regulations regarding no-branch financial services in the context of inclusive finance; (13) significant changes that occurred in the BUS and the BUS business group in the relevant year; (14) important matters expected to occur in the near future; and (15) human resources, including numbers, education level, training, and human resource development.

d) Report of the Board of Commissioners
The Board of Commissioners report consists of at least:
(1) results of supervision regarding policies and the course of management by the Board of Directors; (2) results of supervision regarding the implementation of BUS strategy; (3) response to BUS business prospects prepared by the Board of Directors; (4) response to the implementation of governance of BUS; (5) changes in the composition of Board of Commissioners members and reasons for the changes (if any); and (6) frequency and mechanism for providing advice to Board of Directors members. e) Report of the Sharia Supervisory Board (DPS) The DPS report consists of at least:
(1) results of supervision regarding policies and the course of management by the Board of Directors to ensure compliance with Sharia principles; (2) results of supervision regarding the implementation of BUS strategy related to the implementation of Sharia principles; (3) response to the implementation of Sharia governance of BUS; (4) changes in the composition of DPS members and reasons for the changes (if any); and (5) frequency and mechanism for providing advice to Board of Directors members, including provision of Sharia opinions related to BUS activities.
2) Financial Performance Information
Financial performance information contains management analysis and discussion regarding financial statements and other important information with an emphasis on material changes that occurred in the fiscal year, consisting of at least:
a) performance review per business segment, including consumer segment, retail segment, or corporate segment, at least regarding profitability; b) financial performance review that includes comparison of financial performance of the current year with the previous year, explanation regarding the causes of changes and impact of such changes, at least regarding:
(1) fund distribution (investment and financing) and total assets; (2) third-party funds and sources of funding other; (3) equity; (4) revenue, expenses, profit/loss, other comprehensive income, and total comprehensive profit/loss; and (5) cash flow;

c) analysis of productive asset quality and financial ratios, including causes of increases or decreases in productive asset quality and mitigation steps taken by the BUS; d) capital structure; e) information or material facts that occurred after the date of the public accountant's report (if any); f) product marketing aspects and BUS activities, at least regarding marketing strategies and market share; g) profit-sharing distribution report; h) report on sources and distribution of zakat and waqf funds; and i) report on sources and use of charitable funds.
3) Risk and Capital Exposure Report
The scope, report format, and guidelines for filling out the annual risk and capital exposure report as regulated in Roman numeral II of the Appendix to this Financial Services Authority Circular.
4) Information on Parties with Special Relationships
Announcement of information on parties with special relationships includes information on total aggregate exposure and total value of transactions of parties with special relationships based on categories of parties with special relationships. The scope of parties with special relationships and the scope of transactions of parties with special relationships are as regulated in Financial Services Authority regulations regarding the implementation of governance for Commercial Banks.
5) Information related to the BUS Business Group
For BUS that are part of a business group and/or have subsidiary entities, the Annual Financial and Financial Performance Publication Report must be supplemented with:
a) structure of the BUS business group, including:
(1) structure of the BUS business group, including BUS, subsidiary entities, related entities (sister companies), parent entities up to the last controlling shareholder; (2) structure of management connections within the BUS business group; and (3) shareholders acting on behalf of other shareholders. Shareholders acting on behalf of other shareholders are individual shareholders or entities that have a common goal of controlling the BUS, based on or not based on an agreement;

b) transactions between the BUS and parties with special relationships within the BUS business group, noting the following:
(1) transaction information with parties with special relationships, whether conducted by the BUS or by each entity within the BUS business group in the financial sector with the BUS; (2) types of transactions with parties with special relationships, including:
(a) cross-ownership;
(b) transactions from one business group acting on behalf of another business group; (c) short-term liquidity management within the business group; (d) provision of funds given or received by other entities within one business group; (e) exposure to majority shareholders, including in the form of loans, commitments, and contingencies; and (f) purchase, sale, and/or lease of assets with other entities within one business group, including those conducted with repurchase agreements (repo); c) transactions with parties with special relationships conducted by each entity in the BUS business group in the financial sector; d) provision of funds, commitments, or other facilities that can be equated with those from each entity that is part of one business group with the BUS to customers and/or parties that have obtained distribution of funds from the BUS; e) existence of prohibitions, limitations, and/or other significant obstacles to performing fund transfers or for meeting capital requirements mandated by authorities (regulatory capital) between the BUS and other entities in one business group; and f) names and addresses of subsidiary entities, associate companies, joint venture companies where the BUS has joint control over entities, along with the percentage of BUS share ownership, business fields, total assets, and operational status of subsidiary entities, associate companies, joint venture companies (if any).

Governance Implementation Report
Scope of the governance implementation report in accordance with Financial Services Authority regulations regarding governance implementation for commercial banks, Financial Services Authority regulations regarding Sharia governance implementation for Sharia commercial banks and Sharia business units, and Financial Services Authority regulations regarding governance implementation in remuneration provision for Sharia commercial banks and Sharia business units.
Internal Control Report in the Bank's Financial Reporting Process
Internal control report in the bank's financial reporting process in accordance with Financial Services Authority Regulations regarding the integrity of bank financial reporting.
Financial Statements Audited by Public Accountants, Including Independent Auditor Reports
Financial statements audited by public accountants and public accounting firms registered with the Financial Services Authority, including independent auditor reports.
Other Reports in Accordance with Legislative Provisions
Other reports including reports that can be combined or separated from the Financial Publication Report and annual financial performance information in accordance with legislative provisions, including:
a) annual integrated governance implementation report for BUS that are parent companies of financial conglomerates in accordance with Financial Services Authority Regulations regarding the application of integrated governance for financial conglomerates; b) open company plans approved at the General Meeting of Shareholders that have not been implemented within a period of 12 (twelve) months from the date of approval of the General Meeting of Shareholders for BUS that are open companies in accordance with Financial Services Authority Regulations regarding the conduct of activities in the capital market sector; c) complaint handling materials in accordance with Financial Services Authority Regulations regarding consumer and community protection in the financial services sector; d) sustainability reports in accordance with Financial Services Authority regulations regarding the application of sustainable finance for financial service institutions, issuers, and public companies; and/or e) social and environmental responsibility implementation reports in accordance with legislative provisions regarding social and environmental responsibility of limited liability companies.

In the event that BUS has presented other reports as described in letters a) through e) above in separate reports, BUS is exempted from disclosing such reports in the Financial Publication Report and annual financial performance information. For example, if BUS presents a sustainability report as a separate report, then BUS does not disclose that report in the Financial Publication Report and annual financial performance information.

e. BUS that are issuers or public companies add the scope of information in accordance with Financial Services Authority Regulations regarding annual reports of issuers or public companies. f. BUS may present information in the form of images, graphs, tables, and/or diagrams by stating clear titles and/or descriptions, so that they are easy to read and understand.

II. GUIDELINES FOR PREPARING THE PUBLIC REPORT ON RISK EXPOSURE AND CAPITAL OF SHARIA COMMERCIAL BANKS

Regarding Quarterly Annual
Periodization | Position | Report Coverage | Media | Submission Deadline | Submission to Financial Services Authority | Website Maintenance --- | --- | --- | --- | --- | --- | --- Quarterly | End of March, June, and September months. | 1. Quantitative information on risk exposure: a. credit risk; b. market risk; c. liquidity risk; and d. operational risk. 2. Capital information. | Announcement | By the website of the BUS. | Latest: 1. end of the third month after the report date, if accompanied by a public accountant's report for audit purposes (data position end of March, June, September months); 2. end of the second month after the report date, if accompanied by a public accountant's report for limited review or reviu (data position end of March, June, September months); and 3. end of the first month after the report date, if not accompanied by a public accountant's report for audit and limited review or reviu (data position end of March, June, September months). | Not regulated. Added to the Financial Publication Report and annual financial performance information submitted via: 1. Financial Services Authority reporting system 1); or 2. issuer electronic reporting system 2). | At least the last 5 (five) years of reports. Annual | End of December month. | 1. General risk management implementation. 2. Qualitative and quantitative information on risk exposure: a. credit risk, b. market risk, c. liquidity risk, d. operational risk, e. legal risk, f. reputational risk, g. strategic risk, h. compliance risk, i. yield risk, and j. investment risk. 3. Remuneration policy information. 4. Capital information. | Announcement | By the website of the BUS. | Latest by March 31 of the following year. | Added to the Financial Publication Report and annual financial performance information submitted via: 1. Financial Services Authority reporting system 1); or 2. issuer electronic reporting system 2). | At least the last 5 (five) years of reports.

Note:

Submission via the Financial Services Authority reporting system is carried out in accordance with Financial Services Authority Regulations regarding reporting by commercial banks through the Financial Services Authority reporting system and Circular Letters of the Financial Services Authority regarding reporting by Sharia commercial banks and Sharia business units through the Financial Services Authority reporting system.
Submission via the issuer electronic reporting system is carried out in accordance with Financial Services Authority Regulations regarding the submission of periodic financial reports by issuers or public companies.

A. General Guidelines

The purpose of disclosing risk exposure and capital is to increase transparency to the public so that the public can assess the risk profile and capital adequacy of BUS. Risk exposure and capital information is also useful for increasing disclosure consistency so that it can be compared.
BUS has written policies approved by the Board of Directors, including regarding the scope of disclosure and internal control in the process of disclosing risk exposure and capital to ensure the accuracy of all required disclosures.
The Public Report on risk exposure and capital must go through internal review and internal control processes equivalent to the information submitted by BUS in the financial reporting process.
The Board of Directors is responsible for establishing and ensuring the effectiveness of the internal control structure over the Public Report on risk exposure and capital.
The Board of Commissioners is responsible for supervision over the disclosure of the Public Report on risk exposure and capital.
BUS that are not required to disclose reports shall disclose in the Public Report on risk exposure and capital that "The Bank has no obligation, meets criteria, and/or conducts certain activities in accordance with Financial Services Authority regulations and/or legislative provisions."
Disclosure of risk exposure and capital must be at least in accordance with the following regulations:
a) Financial Services Authority Regulation regarding minimum capital provision obligations for Sharia commercial banks; b) Financial Services Authority Regulation regarding prudential principles in asset securitization activities for commercial banks; c) Financial Services Authority Regulation regarding governance implementation in remuneration provision for Sharia commercial banks and Sharia business units; d) Financial Services Authority Regulation regarding the obligation to fulfill the Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NSFR) for Sharia commercial banks and Sharia business units; e) Financial Services Authority Regulation regarding the obligation to fulfill the Leverage Ratio for Sharia commercial banks; f) Circular Letter of the Financial Services Authority regarding the calculation of risk-weighted assets for credit risk using the standard approach for Sharia commercial banks; g) Circular Letter of the Financial Services Authority regarding the calculation of risk-weighted assets for market risk using the standard method for Sharia commercial banks; and h) Circular Letter of the Financial Services Authority regarding the calculation of risk-weighted assets for operational risk using the basic indicator approach for Sharia commercial banks;

In the event of changes to Financial Services Authority Regulations and/or Circular Letters of the Financial Services Authority, disclosures are adjusted to the latest Financial Services Authority Regulations and/or Circular Letters of the Financial Services Authority.

B. Public Report on Risk Exposure and Capital for Quarterly Periods

Scope
a. The Quarterly Public Report on risk exposure and capital for the position at the end of June must include at least:

Quantitative Information on Risk Exposure
a) Credit Risk
(1) General disclosure, including:
(a) disclosure of net claims by region;
(b) disclosure of net claims by remaining contract term; (c) disclosure of net claims by economic sector; (d) disclosure of claims and provisions by region; (e) disclosure of claims and provisions by economic sector; and (f) disclosure of details of CKPN mutations; (2) disclosure of credit risk using the standard approach, including:
(a) disclosure of net claims by portfolio category and rating scale; and (b) disclosure of counterparty credit risk, consisting of net claims originating from exposures:
i. over-the-counter Sharia hedging transactions;
ii. repo transactions; and
iii. reverse repo transactions,
in accordance with Financial Services Authority Regulations regarding minimum capital provision obligations for Sharia commercial banks and Circular Letters of the Financial Services Authority regarding the calculation of risk-weighted assets for credit risk using the standard approach for Sharia commercial banks; (3) disclosure of credit risk mitigation using the standard approach, including:
(a) disclosure of net claims by risk weight after considering the impact of credit risk mitigation; and (b) disclosure of net claims and credit risk mitigation techniques; (4) disclosure of asset securitization, including:
(a) disclosure of asset securitization transactions; and (b) disclosure of summary of asset securitization transaction activities when BUS acts as the initial creditor; (5) disclosure of the calculation of RWAC (Risk-Weighted Assets Calculation) for credit risk using the standard approach. b) Market Risk Disclosure of market risk using the standard method in accordance with Financial Services Authority Regulations regarding minimum capital provision obligations for Sharia commercial banks and Circular Letters of the Financial Services Authority regarding the calculation of risk-weighted assets for market risk using the standard method for Sharia commercial banks. c) Operational Risk Calculation of operational risk in accordance with Financial Services Authority Regulations regarding minimum capital provision obligations for Sharia commercial banks and Circular Letters of the Financial Services Authority regarding the calculation of risk-weighted assets for operational risk using the basic indicator approach for Sharia commercial banks.
Capital Information
BUS adds information regarding capital disclosure based on the Basel III framework, namely:
a) part 1: capital calculation, which refers to the standard format provided in the Basel Committee on Banking Supervision (BCBS) document; b) part 2: reconciliation of capital between the financial position report and the standard format as referred to in part 1; and c) part 3: details of capital instrument features.

b. The Quarterly Public Report on risk exposure and capital for the position at the end of March, June, and September months must include at least:

Liquidity Risk
a) calculation of the Liquidity Coverage Ratio (LCR); and b) report on the Net Stable Funding Ratio (NSFR), in accordance with Financial Services Authority Regulations regarding the Liquidity Coverage Ratio (liquidity coverage ratio) and Net Stable Funding Ratio (net stable funding ratio) for Sharia commercial banks and Sharia business units.
Leverage Ratio Disclosure
a) report on total exposure in the Leverage Ratio; and b) report on the calculation of the Leverage Ratio, in accordance with Financial Services Authority Regulations regarding the obligation to fulfill the leverage ratio for Sharia commercial banks.

Report Format and Filling Guidelines
a. Quantitative Information on Risk Exposure

General
a) The scope of disclosure of quantitative risk exposure information is the minimum standard that must be met by BUS. In the event there are risk exposures not covered, BUS may make more extensive disclosures to describe the risk exposures owned. b) Disclosure of quantitative risk exposure information consists of disclosure for BUS individually and consolidated with child entities. BUS that do not have child entities fill in the disclosure of quantitative risk exposure information individually. c) Disclosure of quantitative risk exposure information is presented in Rupiah currency and in the form of comparison with the same period report in the previous year. In the event that disclosure of quantitative risk exposure information is done for the first time, disclosure of quantitative risk exposure information does not need to be presented in the form of comparison with the previous year. d) BUS that do not have specific exposures according to the scope of disclosure of quantitative risk exposure information, state an explanation that BUS does not have exposure in the relevant disclosure. Example: Sharia Bank "A" does not have asset securitization exposure. In the section disclosing asset securitization exposure, Sharia Bank "A" states an explanation that "The Bank does not have asset securitization exposure." e) Disclosure of quantitative risk exposure information by BUS is not required to be audited by a public accountant. However, BUS must make efforts to ensure the accuracy of all disclosures.
Credit Risk
a) Net Claims by Region
(2) Filling Guidelines
Disclosure of Net Claims by Region

Disclosure of net claims is done for asset exposures in the financial position report, exposures in the commitment and contingency report, and exposures that generate credit risk due to counterparty failure.
Determination of portfolio categories and calculation of net claims in accordance with Financial Services Authority Regulations regarding minimum capital provision obligations for Sharia commercial banks and Circular Letters of the Financial Services Authority regarding the calculation of risk-weighted assets for credit risk using the standard approach for Sharia commercial banks.
Regional division is done based on customer project locations according to the policy of each BUS and is set at least 3 (three) regions. BUS must disclose details of net claims from each region.
In the event that BUS has child companies, BUS must fill in:
a. individually; and
(disclosed in millions of Rupiah)
| Region 1 | Region 2 | Region 3 | etc. | Total | Region 1 | Region 2 | Region 3 | etc. | Total |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) |
| (11) | (12) | | | | | | | | |
| No. Portfolio Category | Report Date Position | Report Date Position | Previous Year | | | | | | |
| Net Claims by Region | Net Claims by Region | | | | | | | | |

b. including risk exposures in child companies, using the same format as the individual format.

b) Net Claims by Remaining Contract Term
(2) Filling Guidelines
Disclosure of Net Claims by Remaining Contract Term

Disclosure of net claims is done for asset exposures in the financial position report, exposures in the commitment and contingency report, and exposures that generate credit risk due to counterparty failure.
Determination of portfolio categories and calculation of net claims in accordance with Financial Services Authority Regulations regarding minimum capital provision obligations for Sharia commercial banks and Circular Letters of the Financial Services Authority regarding the calculation of risk-weighted assets for credit risk using the standard approach for Sharia commercial banks.
For items in the financial position report, commitment and contingency report, and exposures that generate credit risk due to counterparty failure that have contractual maturities, time scale mapping is done based on the remaining time until maturity according to the contract.
For items in the financial position report, commitment and contingency report, and exposures that generate credit risk due to counterparty failure that do not have contractual maturities (non-maturity items) are included in the non-contractual column.
(disclosed in millions of Rupiah)
| < 1 Year | > 1 yr to 3 yrs | > 3 yrs to 5 yrs | Non-Contractual | Total | < 1 Year | > 1 yr to 3 yrs | > 3 yrs to 5 yrs | Non-Contractual | Total |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) |
| (11) | (12) | | | | | | | | |
| No. Portfolio Category | Report Date Position | Report Date Position | Previous Year | | | | | | |
| Net Claims by Remaining Contract Term | Net Claims by Remaining Contract Term | | | | | | | | |
In the event that BUS has child companies, BUS must fill in:
a. individually; and b. including risk exposures in child companies, using the same format as the individual format.

c) Net Claims by Economic Sector
(disclosed in millions of Rupiah)

No. Economic Sector	Claims to Government	Claims to Public Sector Entities	Claims to Multilateral Development Banks and International Institutions	Claims to Banks	Residential Secured Financing	Commercial Property Secured Financing	Employee/Pensioner Financing	Claims to Micro, Small Enterprises, and Retail Portfolios	Claims to Corporations	Overdue Claims	Other Assets
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)	(12)	(13)
Report Date Position
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 and Beverage Provision
9. Transportation, Warehousing, and Communication
10. Financial Intermediaries
11. Real Estate, Rental and Business Services
12. Government Administration, Defense, and Mandatory Social Security
13. Education Services
14. Health Services and Social Activities
15. Community, Socio-Cultural, Entertainment, and Other Individual Services
16. Individual Services Serving Households
17. International Bodies and Extra-International Bodies
18. Activities with Unclear Boundaries
19. Not a Business Field
20. Others
Total
Report Date Position	Previous Year
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 and Beverage Provision
9. Transportation, Warehousing, and Communication
10. Financial Intermediaries
11. Real Estate, Rental and Business Services
12. Government Administration, Defense, and Mandatory Social Security
13. Education Services
14. Health Services and Social Activities
15. Community, Socio-Cultural, Entertainment, and Other Individual Services
16. Individual Services Serving Households
17. International Bodies and Extra-International Bodies
18. Activities with Unclear Boundaries
19. Not a Business Field
20. Others
Total

(2) Filling Guidelines
Disclosure of Net Claims by Economic Sector

Disclosure of net claims is done for asset exposures in the financial position report, exposures in the commitment and contingency report, and exposures that generate credit risk due to counterparty failure.
Determination of portfolio categories and calculation of net claims in accordance with Financial Services Authority Regulations regarding minimum capital provision obligations for Sharia commercial banks and Circular Letters of the Financial Services Authority regarding the calculation of risk-weighted assets for credit risk using the standard approach for Sharia commercial banks.
Division of economic sectors refers to economic sectors in accordance with Bank Indonesia regulations regarding integrated commercial bank reports, with additional sectors for economic sectors from net claims that cannot be classified into any existing sector.
In the event that BUS has child companies, BUS must fill in:
a. individually; and b. including risk exposures in child companies, using the same format as the individual format.

d) Claims and Provisions by Region
(disclosed in millions of Rupiah)

Region 1	Region 2	Region 3	etc.	Total	Region 1	Region 2	Region 3	etc.	Total
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)
(11)	(12)
No. Portfolio Category	Report Date Position	Report Date Position	Previous Year
Region	Region

Claims
Impaired Claims
a. Not yet overdue b. Overdue
CKPN - Stage 1
CKPN - Stage 2
Written-off Claims

(2) Filling Guidelines
Disclosure of Claims and Provisions by Region

Claims are the value of financial assets recorded in the financial position report before being reduced by CKPN (gross).
Impairment and calculation of CKPN for financial assets refer to financial accounting standards regarding impairment.
Regional division is done based on customer project locations according to the policy of each BUS and is set at least 3 (three) regions. BUS must disclose details of claims from each region.
Overdue claims refer to the definition of portfolio categories of overdue claims in accordance with Financial Services Authority Regulations regarding minimum capital provision obligations for Sharia commercial banks and Circular Letters of the Financial Services Authority regarding the calculation of risk-weighted assets for credit risk using the standard approach for Sharia commercial banks.
Written-off claims are claims that have been written off during the current year period.
In the event that BUS has child companies, BUS must fill in:
a. individually; and b. including risk exposures in child companies, using the same format as the individual format.

e) Receivables and Provisions by Economic Sector (announced in millions of Rupiah) Not Yet Due Past Due (1) (2) (3) (4) (5) (6) (7) (8) Report Date Position

Agriculture, Hunting, and Forestry
Fisheries
Mining and Quarrying
Manufacturing Industry
Electricity, Gas, and Water
Construction
Wholesale and Retail Trade
Accommodation and Food and Beverage Services
Transportation, Warehousing, and Communication
Financial Intermediation
Real Estate, Rental and Business Services
Government Administration, Defense, and Mandatory Social Security
Educational Services
Health and Social Services
Community, Social, Cultural, Entertainment, and Personal Services
Personal Services Serving Households
International Bodies and Other Extra-International Bodies
Activities with Unclear Boundaries
Not a Business Field
Others
Total
Previous Year Report Date Position
Agriculture, Hunting, and Forestry
Fisheries
Mining and Quarrying
Manufacturing Industry
Electricity, Gas, and Water
Construction
Wholesale and Retail Trade
Accommodation and Food and Beverage Services
Transportation, Warehousing, and Communication
Financial Intermediation
Real Estate, Rental and Business Services
Government Administration, Defense, and Mandatory Social Security
Educational Services
Health and Social Services
Community, Social, Cultural, Entertainment, and Personal Services
Personal Services Serving Households
International Bodies and Other Extra-International Bodies
Activities with Unclear Boundaries
Not a Business Field
Others
Total
Write-off Receivables No. Economic Sector Receivables Receivables Experiencing Impairment CKPN - Stage 1 CKPN - Stage 2

(2) Filling Guidelines
Disclosure of Receivables and Provisions by Economic Sector

Receivables are the recorded value of financial assets on the statement of financial position before deducting CKPN (gross).
Impairment and calculation of CKPN for financial assets refer to financial accounting standards regarding impairment.
The division of economic sectors refers to economic sectors according to Bank Indonesia regulations regarding integrated general bank reports, with additional sectors for economic sectors from net receivables that cannot be classified into any of the existing sectors.
Past due receivables refer to the definition of the past due receivables portfolio category according to Financial Services Authority Regulations regarding minimum capital adequacy requirements for Sharia general banks and Financial Services Authority Circulars regarding risk-weighted asset calculations for credit risk using the standard approach for Sharia general banks.
Write-off receivables are receivables that have been written off during the current year period.
In the event that a BUS has a subsidiary, the BUS must fill out:
a. individually; and b. including risk exposures to the subsidiary, using the same format as the individual format.

f) Details of CKPN Movements
(2) Filling Guidelines
Disclosure of Details of Impairment Loss Reserve Movements

Impairment and calculation of CKPN for financial assets refer to financial accounting standards regarding impairment.
Other formation (recovery) is reported, among others, for translation differences of foreign currency transactions.
In the event that a BUS has a subsidiary, the BUS must fill out:
a. individually; and b. including risk exposures to the subsidiary, using the same format as the individual format. (announced in millions of Rupiah) CKPN - Stage 1 CKPN - Stage 2 CKPN - Stage 1 CKPN - Stage 2 (1) (2) (3) (4) (5) (6)
Beginning balance of CKPN
Formation (recovery) of CKPN in the current year period (Net)
2.a Formation of CKPN in the current year period 2.b Recovery of CKPN in the current year period
CKPN used to write off receivables in the current year period
Other formation (recovery) in the current year period
No. Description Report Date Position Previous Year Report Date Position Ending balance of CKPN

g) Net Receivables by Portfolio Category and Rating Scale (2) Filling Guidelines Disclosure of Net Receivables by Portfolio Category and Rating Scale

Disclosure of net receivables is done for asset exposures on the statement of financial position, exposures on the statement of commitments and contingencies, and exposures that cause credit risk due to counterparty failure.
The determination of portfolio categories and calculation of net receivables are in accordance with Financial Services Authority Regulations regarding minimum capital adequacy requirements for Sharia general banks and Financial Services Authority Circulars regarding risk-weighted asset calculations for credit risk using the standard approach for Sharia general banks.
Rating agencies and rating scales are in accordance with Financial Services Authority Circulars regarding rating agencies and ratings recognized by the Financial Services Authority.
In the event that a BUS has a subsidiary, the BUS must fill out:
a. individually; and
(announced in millions of Rupiah)
Rating Agency Standard and Poor's AAA AA+ to AA- A+ to A- BBB+ to BBB- BB+ to BB- B+ to B- Less than B- A-1 A-2 A-3 Less than A-3 Fitch International Ratings AAA AA+ to AA- A+ to A- BBB+ to BBB- BB+ to BB- B+ to B- Less than B- F1+ to F1 F2 F3 Less than F3 Moody's Investor Service Aaa Aa1 to Aa3 A1 to A3 Baa1 to Baa3 Ba1 to Ba3 B1 to B3 Less than B3 P-1 P-2 P-3 Less than P-3 Fitch Indonesia Ratings AAA (idn) AA+(idn) to AA-(idn) A+(idn) to A-(idn) BBB+(idn) to BBB-(idn) BB+(idn) to BB-(idn) B+(idn) to B-(idn) Less than B-(idn) F1+(idn) to F1(idn) F2(idn) F3(idn) Less than F3(idn) Indonesia Securities Rating idAAA idAA+ to idAA- idA+ to idA- idBBB+ to idBBB- id BB+ to idBB- id B+ to idB- Less than idB- idA1 idA2 idA3 to idA4 Less than idA4 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) 1. Receivables to Government
Receivables to Public Sector Entities
Receivables to Multilateral Development Banks and International Institutions 4. Receivables to Banks
Residential Secured Financing 6. Commercial Property Secured Financing 7. Employee/Pensioner Financing
Receivables to Micro, Small Enterprises and Retail Portfolios 9. Receivables to Corporations 10. Past Due Receivables 11. Other Assets TOTAL
(in millions of Rupiah)
Rating Agency Standard and Poor's AAA AA+ to AA- A+ to A- BBB+ to BBB- BB+ to BB- B+ to B- Less than B- A-1 A-2 A-3 Less than A-3 Fitch International Ratings AAA AA+ to AA- A+ to A- BBB+ to BBB- BB+ to BB- B+ to B- Less than B- F1+ to F1 F2 F3 Less than F3 Moody's Investor Service Aaa Aa1 to Aa3 A1 to A3 Baa1 to Baa3 Ba1 to Ba3 B1 to B3 Less than B3 P-1 P-2 P-3 Less than P-3 Fitch Indonesia Ratings AAA (idn) AA+(idn) to AA-(idn) A+(idn) to A-(idn) BBB+(idn) to BBB-(idn) BB+(idn) to BB-(idn) B+(idn) to B-(idn) Less than B-(idn) F1+(idn) to F1(idn) F2(idn) F3(idn) Less than F3(idn) Indonesia Securities Rating idAAA idAA+ to idAA- idA+ to idA- idBBB+ to idBBB- id BB+ to idBB- id B+ to idB- Less than idB- idA1 idA2 idA3 to idA4 Less than idA4 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) 1. Receivables to Government
Receivables to Public Sector Entities
Receivables to Multilateral Development Banks and International Institutions 4. Receivables to Banks
Residential Secured Financing 6. Commercial Property Secured Financing 7. Employee/Pensioner Financing
Receivables to Micro, Small Enterprises and Retail Portfolios 9. Receivables to Corporations 10. Past Due Receivables 11. Other Assets TOTAL
Previous Year Report Date Position
Portfolio Category
Net Receivables
Long-term Rating Short-term Rating
Unrated Total
Report Date Position
Portfolio Category
Net Receivables
Long-term Rating Short-term Rating
Unrated Total

b. including risk exposures to the subsidiary, using the same format as the individual format. h) Counterparty Credit Risk (1) Format for Sharia Over-the-Counter Hedging Transaction Reports (2) Format for Repo Transaction Reports (announced in millions of Rupiah) ≤ 1 Year > 1 Year - ≤ 5 Years > 5 Years ≤ 1 Year > 1 Year - ≤ 5 Years > 5 Years (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18)

Sharia compliant profit rate swap
Sharia compliant foreign currency swap
Others
TOTAL
Net Receivables after CCR
No. Underlying Variable
Report Date Position Previous Year Report Date Position Notional Value Receivables Sharia Hedging Liabilities Sharia Hedging Net Receivables Before CCR CCR Net Receivables After CCR Notional Value Receivables Sharia Hedging Liabilities Sharia Hedging Net Receivables before CCR CCR (announced in millions of Rupiah) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Receivables to Government
Receivables to Public Sector Entities
Receivables to Multilateral Development
Banks and International Institutions
Receivables to Banks
Receivables to Micro, Small Enterprises and
Retail Portfolios
Receivables to Corporations
TOTAL
Net Receivables
ATMR No. Portfolio Category
Report Date Position Previous Year Report Date Position Fair Value SSB Repo Repo Liabilities Net Receivables ATMR Fair Value SSB Repo Repo Liabilities

(3) Format for Reverse Repo Transaction Reports (4) Filling Guidelines Disclosure of Counterparty Credit Risk

Credit risk due to counterparty failure arises, among others, from Sharia over-the-counter (OTC) hedging transactions and repo or reverse repo transactions, both for trading book and banking book positions.
The calculation of credit risk due to counterparty failure is in accordance with Financial Services Authority Regulations regarding minimum capital adequacy requirements for Sharia general banks and Financial Services Authority Circulars regarding risk-weighted asset calculations for credit risk using the standard approach for Sharia general banks.
In the event that a BUS has a subsidiary, the BUS must fill out:
a. individually; and b. including risk exposures to the subsidiary, using the same format as the individual format. (announced in millions of Rupiah) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Receivables to Government
Receivables to Public Sector Entities
Receivables to Multilateral Development
Banks and International Institutions
Receivables to Banks
Receivables to Micro, Small Enterprises and
Retail Portfolios
Receivables to Corporations
TOTAL
Net Receivables
After CCR
ATMR
After CCR
No. Portfolio Category
Report Date Position Previous Year Report Date Position Net Receivables Value CCR Net Receivables After CCR ATMR After CCR Net Receivables Value CCR

i) Net Receivables by Risk Weight after Considering the Impact of Credit Risk Mitigation (2) Filling Guidelines Disclosure of Net Receivables by Risk Weight after Considering the Impact of Credit Risk Mitigation

Disclosure of net receivables is done for asset exposures on the statement of financial position, exposures on the statement of commitments and contingencies, and exposures that cause credit risk due to counterparty failure.
The determination of portfolio categories, calculation of net receivables, and calculation of the impact of credit risk mitigation are in accordance with Financial Services Authority Regulations regarding minimum capital adequacy requirements for Sharia general banks and Financial Services Authority Circulars regarding risk-weighted asset calculations for credit risk using the standard approach for Sharia general banks.
Capital charge is the result of multiplying ATMR by the CAR ratio in accordance with Financial Services Authority Regulations regarding minimum capital adequacy requirements for Sharia general banks.
(announced in millions of Rupiah)
0% 20% 35% 40% 45% 50% 75% 100% 150% Others 0% 20% 35% 40% 45% 50% 75% 100% 150% Others (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) (26) A. Statement of Financial Position Exposures
Receivables to Government
Receivables to Public Sector Entities
Receivables to Multilateral Development Banks and International Institutions
Receivables to Banks
Residential Secured Financing
Commercial Property Secured Financing
Employee/Pensioner Financing
Receivables to Micro, Small Enterprises and Retail Portfolios
Receivables to Corporations
Past Due Receivables
Other Assets Total Statement of Financial Position Exposures B. Statement of Commitments and Contingencies Exposures
Receivables to Government
Receivables to Public Sector Entities
Receivables to Multilateral Development Banks and International Institutions
Receivables to Banks
Residential Secured Financing
Commercial Property Secured Financing
Employee/Pensioner Financing
Receivables to Micro, Small Enterprises and Retail Portfolios
Receivables to Corporations
Past Due Receivables Total Statement of Commitments and Contingencies Exposures C. Counterparty Credit Risk Exposures
Receivables to Government
Receivables to Public Sector Entities
Receivables to Multilateral Development Banks and International Institutions
Receivables to Banks
Receivables to Micro, Small Enterprises and Retail Portfolios
Receivables to Corporations Total Counterparty Credit Risk Exposures
ATMR Capital Charge No. Portfolio Category Net Receivables After Considering the Impact of Credit Risk Mitigation Net Receivables After Considering the Impact of Credit Risk Mitigation Report Date Position ATMR Capital Charge Report Date Position Previous Year
Example of filling:
PT Bank Syariah “A” has receivables classified in the portfolio category of receivables to corporations amounting to Rp100,000,000,000.00 (one hundred billion rupiah). The receivables do not have a rating, so a risk weight of 100% (one hundred percent) is applied. Part of the aforementioned receivables amounting to Rp30,000,000,000.00 (thirty billion rupiah) is secured with cash collateral having a risk weight of 0% (zero percent). The filling on the row for receivables to corporations is as follows:
Rp70,000,000,000.00 (seventy billion rupiah) is filled in the risk weight column of 100% (one hundred percent) and Rp30,000,000,000.00 (thirty billion rupiah) is filled in the risk weight column of 0% (zero percent).
In the event that a BUS has a subsidiary, the BUS must fill out:
a. individually; and b. including risk exposures to the subsidiary, using the same format as the individual format.

j) Net Receivables and Credit Risk Mitigation Techniques (2) Filling Guidelines Disclosure of Net Receivables and Credit Risk Mitigation Techniques

The determination of portfolio categories, calculation of net receivables, and criteria for credit risk mitigation techniques that can be used are in accordance with Financial Services Authority Regulations regarding minimum capital adequacy requirements for Sharia general banks and Financial Services Authority Circulars regarding risk-weighted asset calculations for credit risk using the standard approach for Sharia general banks.
Example of filling:
PT Bank Syariah “A” has receivables classified in the portfolio category of receivables to corporations amounting to Rp100,000,000,000.00 (one hundred billion rupiah). Part of the aforementioned receivables (announced in millions of Rupiah) Collateral Guarantees Insurance Other Financing Collateral Guarantees Insurance (1) (2) (3) (4) (5) (6) (7) (8)=(3)-[(4)+(5)+(6)+(7) (9) (10) (11) (12) (13) (14)=(9)-[(10)+(11)+(12)+(13) A. Statement of Financial Position Exposures
Receivables to Government
Receivables to Public Sector Entities
Receivables to Multilateral Development Banks and International Institutions
Receivables to Banks
Residential Secured Financing
Commercial Property Secured Financing
Employee/Pensioner Financing
Receivables to Micro, Small Enterprises and Retail Portfolios
Receivables to Corporations
Past Due Receivables
Other Assets
Total Statement of Financial Position Exposures B. Statement of Commitments and Contingencies Exposures
Receivables to Government
Receivables to Public Sector Entities
Receivables to Multilateral Development Banks and International Institutions
Receivables to Banks
Residential Secured Financing
Commercial Property Secured Financing
Employee/Pensioner Financing
Receivables to Micro, Small Enterprises and Retail Portfolios
Receivables to Corporations
Past Due Receivables
Total Statement of Commitments and Contingencies Exposures
C. Counterparty Credit Risk Exposures
Receivables to Government
Receivables to Public Sector Entities
Receivables to Multilateral Development Banks and International Institutions
Receivables to Banks
Receivables to Micro, Small Enterprises and Retail Portfolios
Receivables to Corporations
Total Counterparty Credit Risk Exposures
Total (A+B+C)
No. Portfolio Category
Report Date Position Previous Year Report Date Position Net Receivables Secured Portion Unsecured Portion Net Receivables Secured Portion Unsecured Portion

amounting to Rp30,000,000,000.00 (thirty billion rupiah) is secured with cash collateral and part of the receivables amounting to Rp50,000,000,000.00 (fifty billion rupiah) is secured with guarantees from recognized issuers. The filling on the row for receivables to corporations is as follows:
Rp30,000,000,000.00 (thirty billion rupiah) is filled in the column for the portion secured with collateral, Rp50,000,000,000.00 (fifty billion rupiah) is filled in the column for the portion secured with guarantees, and Rp20,000,000,000.00 (twenty billion rupiah) is filled in the column for the unsecured portion.
3. In the event that a BUS has a subsidiary, the BUS must fill out:
a. individually; and b. including risk exposures to the subsidiary, using the same format as the individual format. k) Asset Securitization Transactions (announced in millions of Rupiah) Past Due Not Yet Due Past Due Not Yet Due (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)

Bank acts as initial creditor

Type of exposure (example: residential secured receivables)

Bank acts as credit provider
support:
a. First risk-bearing facility

Type of exposure (example: residential secured receivables)
b. Second risk-bearing facility
Type of exposure (example: residential secured receivables)

Bank acts as liquidity facility provider

Type of exposure (example: residential secured receivables)

Bank acts as service provider

Type of exposure (example: residential secured receivables)

Bank acts as custodian bank

Type of exposure (example: residential secured receivables)

Bank acts as investor
a. Senior trache

Type of exposure (example: residential secured receivables)
b. Junior trache
Type of exposure (example: residential secured receivables)
Value of Securitised Assets
Experiencing Impairment
Profit/Loss from
Securitisation
Activities
ATMR Capital Deduction
No. Securitisation Exposure
Report Date Position Previous Year Report Date Position Value of Assets Securitised Value of Securitised Assets Experiencing Impairment Profit/Loss from Securitisation Activities ATMR Capital Deduction Value of Assets Securitised

(2) Filling Guidelines
Disclosure of Securitisation Transactions

The calculation of risk weights and/or capital deduction factors for securitisation exposures is in accordance with Financial Services Authority Regulations regarding prudential principles in asset securitisation activities for general banks.
The determination of risk weights for securitisation exposure receivables other than those regulated in Financial Services Authority Regulations regarding prudential principles in asset securitisation activities for general banks is in accordance with Financial Services Authority Regulations regarding minimum capital adequacy requirements for Sharia general banks and Financial Services Authority Circulars regarding risk-weighted asset calculations for credit risk using the standard approach for Sharia general banks.
In the event that a BUS has a subsidiary, the BUS must fill out:
a. individually; and b. including risk exposures to the subsidiary, using the same format as the individual format.

l) Asset Securitization Transactions when BUS Acts as Initial Creditor (2) Filling Guidelines Disclosure of Summary of Securitisation Transaction Activities when BUS Acts as Initial Creditor

The determination of portfolio categories is in accordance with Financial Services Authority Circulars regarding risk-weighted asset calculations for credit risk using the standard approach for Sharia general banks.
In the event that a BUS acts as an initial creditor, securitisation transactions are in accordance with Financial Services Authority Regulations regarding prudential principles in asset securitisation activities for general banks.
The column for the value of securitised assets is filled with the value of transferred assets equal to the recorded value of assets on the Statement of Financial Position on the date of transfer.
The column for profit/loss on sale is filled with the difference between the transfer value and the recorded value of assets on the Statement of Financial Position.
In the event that a BUS has a subsidiary, the BUS must fill out:
(announced in millions of Rupiah)
(1) (2) (3) (4) (5) (6)
Receivables to Government
Receivables to Public Sector Entities
Receivables to Multilateral Development
Banks and International Institutions
Receivables to Banks
Residential Secured Financing
Commercial Property Secured Financing
Employee/Pensioner Financing
Receivables to Micro, Small Enterprises
and Retail Portfolios
Receivables to Corporations
Other Assets
Total
No. Underlying Asset
Report Date Position Previous Year Report Date Position Value of Assets Securitised Profit/Loss on Sale Value of Assets Securitised Profit/Loss on Sale

a. individually; and b. including risk exposures to the subsidiary, using the same format as the individual format. m) Calculation of ATMR for Credit Risk using the Standard Approach (1) Format for Asset Exposure Report on Statement of Financial Position (announced in millions of Rupiah) (1) (2) (3) (4) (5) (6) (7) (8)

Receivables to Government
Receivables to Public Sector Entities
Receivables to Multilateral Development
Banks and International Institutions
Receivables to Banks
Residential Secured Financing
Commercial Property Secured Financing
Employee/Pensioner Financing
Receivables to Micro, Small Enterprises
and Retail Portfolios
Receivables to Corporations
Past Due Receivables
Other Assets
TOTAL
No. Portfolio Category
Report Date Position Previous Year Report Date Position Net Receivables ATMR Before CCR ATMR After CCR Net Receivables ATMR Before CCR ATMR After CCR

(2) Format Laporan Eksposur Tagihan Komitmen dan Kontinjensi di Laporan Komitmen dan Kontinjensi (3) Format Laporan Eksposur yang menimbulkan Risiko Kredit akibat Kegagalan Pihak Lawan (Counterparty Credit Risk) (announced in millions of Rupiah) (1) (2) (3) (4) (5) (6) (7) (8)

Claims on Government
Claims on Public Sector Entities
Claims on Multilateral Development Banks and International Organizations
Claims on Banks
Residential Mortgages
Commercial Property Mortgages
Employee/Pensioner Financing
Claims on Micro, Small Enterprises and Retail Portfolios
Claims on Corporations
Past Due Claims
TOTAL
No. Portfolio Category
Report Date Position Prior Year Report Date Position Net Claims ATMR Before MRK ATMR After MRK Net Claims ATMR Before MRK ATMR After MRK (announced in millions of Rupiah) (1) (2) (3) (4) (5) (6) (7) (8)
Claims on Government
Claims on Public Sector Entities
Claims on Multilateral Development Banks and International Organizations
Claims on Banks
Claims on Micro, Small Enterprises and Retail Portfolios
Claims on Corporations
TOTAL
No. Portfolio Category
Report Date Position Prior Year Report Date Position Net Claims ATMR Before MRK ATMR After MRK Net Claims ATMR Before MRK ATMR After MRK

(4) Format Laporan Eksposur yang menimbulkan Risiko Kredit akibat Kegagalan Penyelesaian (Settlement Risk) (5) Format Laporan Eksposur Sekuritisasi (announced in millions of Rupiah) (1) (2) (3) (4) (5) (6) (7) (8)

Delivery versus payment
a. Capital charge 8% (5-15 days) b. Capital charge 50% (16-30 days)
c. Capital charge 75% (31-45 days)
d. Capital charge 100% (more than 45 days)
Non-delivery versus payment
TOTAL
No. Portfolio Category
Report Date Position Prior Year Report Date Position Exposure Value Capital Reduction Factor ATMR After MRK Exposure Value Capital Reduction Factor ATMR After MRK (announced in millions of Rupiah) (1) (2) (3) (4) (5) (6)
Claims on Government
Claims on Public Sector Entities
Claims on Multilateral Development Banks and International Organizations
Claims on Banks
Residential Mortgages
Commercial Property Mortgages
Employee/Pensioner Financing
Claims on Micro, Small Enterprises and Retail Portfolios
Claims on Corporations
Other Assets
Total
No. Underlying Asset
Report Date Position Prior Year Report Date Position Securitized Asset Value Profit/Loss on Sale Securitized Asset Value Profit/Loss on Sale

(6) Format Laporan Tabel Pengukuran Risiko Kredit (7) Guidelines for Filling Out Disclosure of Credit Risk Weighted Asset (ATMR) Calculations Using the Standardized Approach

Credit risk weighted asset calculations must comply with Financial Services Authority Regulations regarding minimum capital adequacy requirements for Sharia commercial banks and Financial Services Authority Circular Letters regarding risk-weighted asset calculations for credit risk using the standardized approach for Sharia commercial banks.
In the event that a Sharia Business Unit (BUS) has subsidiaries, the BUS must fill out:
a. individually; and b. including risk exposures on subsidiaries, using the same format as the individual format. (announced in millions of Rupiah) TOTAL CREDIT RISK WEIGHTED ASSETS (ATMR) TOTAL CAPITAL REDUCTION FACTOR Report Date Position Prior Year Report Date Position

Market Risk
a) Report Format b) Guidelines for Filling Out Disclosure of Market Risk Using the Standardized Method Market risk calculations must comply with Financial Services Authority Circular Letters regarding risk-weighted asset calculations for market risk using the standardized approach for Sharia commercial banks. (announced in millions of Rupiah) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

Interest Rate Benchmark Risk
a. Specific Risk b. General Risk
Exchange Rate Risk
Equity Risk 1)
Commodity Risk 1)
Note:

: For BUS entities that have subsidiaries with the aforementioned risk exposures.
Capital Charge ATMR
No. Risk Type
Report Date Position Prior Year Report Date Position Consolidated Bank Capital Charge ATMR Consolidated Bank Capital Charge ATMR TOTAL Capital Charge ATMR Capital Charge ATMR
Liquidity Risk
a) Calculation of Liquidity Coverage Ratio (LCR) (announced in millions of Rupiah) High-quality liquid assets (HQLA) Cash Outflows LIQUIDITY COVERAGE RATIO (LCR) DISCLOSURE INDIVIDUAL CONSOLIDATED Report Date Position Prior Year Report Date Position Report Date Position Prior Year Report Date Position Outstanding value of liabilities and commitments / contractual claim value Outstanding value of liabilities and commitments / contractual claim value Outstanding value of liabilities and commitments / contractual claim value Outstanding value of liabilities and commitments / contractual claim value

(2) Guidelines for Filling Out
Disclosure of Liquidity Coverage Ratio (LCR) Calculations

Quantitative Information
a. Data for each row in the quarterly LCR calculation is calculated using average data from daily positions within the quarterly reporting period. b. The number of data points used in the quarterly LCR calculation is filled with the number of days used to calculate the quarterly LCR.
c. Total High Quality Liquid Asset (HQLA)
Filled with the total HQLA held by the BUS after value reductions (haircuts) for each respective HQLA, consisting of HQLA Level 1, HQLA Level 2A, and HQLA Level 2B in accordance with Financial Services Authority Regulations regarding liquidity coverage ratio (liquidity coverage ratio) and net stable funding ratio (net stable funding ratio) for Sharia commercial banks and Sharia business units. d. Total Net Cash Outflows Filled with the total net cash outflows of the BUS, which is the total estimated cash outflows minus the total estimated cash inflows expected to occur over the next 30 (thirty) days in a stress scenario. The calculation of total net cash outflows, cash outflows, and cash inflows must comply with Financial Services Authority Regulations regarding liquidity coverage ratio (liquidity coverage ratio) and net stable funding ratio (net stable funding ratio) for Sharia commercial banks and Sharia business units. e. LCR Value Filled with the result of the comparison between Total HQLA and Total Net Cash Outflows.
Qualitative Information
a. In addition to quantitative information, the BUS must disclose additional qualitative information, both individually and on a consolidated basis, in the form of explanations regarding the calculation and value of the LCR. b. Qualitative LCR information is filled with the analysis of the BUS's liquidity conditions, considering the significance of LCR components as per the quantitative calculation. Examples of qualitative LCR disclosure information include:

main factors affecting the LCR value announced to the public and its impact on LCR calculation movements over time;
LCR value trends compared to previous period values;
HQLA composition;
concentration of funding sources;
Sharia derivative exposures and the potential for collateral calls (increased liquidity needs related to rating downgrades from funding transactions, Sharia derivatives, and other agreements);
currency mismatches in LCR;
explanations related to liquidity management, such as the level of centralization of liquidity management and interactions between work unit groups; and/or
other cash inflows and outflows in the LCR calculation not included in the LCR disclosure format according to Financial Services Authority Regulations regarding liquidity coverage ratio (liquidity coverage ratio) and net stable funding ratio (net stable funding ratio) for Sharia commercial banks and Sharia business units, but considered relevant to the BUS's liquidity profile.
c. In addition to the qualitative LCR information disclosure in item 2 above, the BUS may also disclose other qualitative information regarding the application of liquidity risk management in accordance with Financial Services Authority regulations regarding the application of risk management for Sharia commercial banks and Sharia business units. This information includes, among others:
active supervision by the Board of Directors, Board of Commissioners, and Sharia Supervisory Board (DPS), including liquidity risk management organization, internal liquidity reporting, liquidity risk strategy communication, policies and practices across all business lines and with the Board of Directors;
adequacy of risk management policies and procedures, and risk limit setting, including risk tolerance, liquidity risk mitigation techniques including early warning indicators of liquidity problems, stress testing methods used, and emergency funding plans;
adequacy of risk identification, measurement, monitoring, and control processes, and risk management information systems, including funding strategies covering source and funding term diversification strategies linked to the characteristics and business plans of the BUS; and
comprehensive internal control systems, including internal controls over the application of risk management for liquidity risk by the Internal Audit Unit (SKAI) and independent reviews conducted by the Risk Management Unit (SKMR).

b) Net Stable Funding Ratio (NSFR) Report
(announced in millions of Rupiah)
1.
2. Capital according to POJK KPMM
3. Other capital instruments
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22. meeting the qualification to receive a risk weight of 35% or less, in accordance with OJK Regulations regarding ATMR for Credit Risk
Stable Funding and Investment/Funding
Stable Funding and Investment/Funding
Less stable Funding and Investment/Funding
Less stable Funding and Investment/Funding from DCR customers without profit sharing Operational accounts Other funding from corporate customers NSFR net Sharia hedging liabilities Equity and other liabilities not included in the above categories to financial institutions guaranteed with HQLA Level 1 to financial institutions guaranteed with non-HQLA Level 1 and financing to financial institutions without collateral DISCLOSURE OF NET STABLE FUNDING RATIO (NSFR) REPORT Financing categorized as Performing and Special Attention (performing) and Sharia securities to non-financial companies, individual customers, micro and small enterprise customers, Indonesian government, other countries' governments, Bank Indonesia, other countries' central banks and public sector entities, including:
Required Stable Funding (RSF)
Total HQLA for NSFR calculation
Total ASF
Other liabilities and equity:
Liabilities with mutually dependent asset pairs Funding from corporate customers:
Available Stable Funding (ASF) Components: Capital:
Deposits/placements of funds with other financial institutions for operational activities Deposits and Investments from individual customers and Funding from micro and small enterprise customers:
b c d a b c d
Report Date Position (T) Prior Year Report Date Position (T-1) Recorded Value Based on Remaining Maturity (In Millions of Rupiah) Total Weighted Value Recorded Value Based on Remaining Maturity (In Millions of Rupiah) Total Weighted Value No maturity < 6 months ≥ 6 months - < 1 year ≥ 1 year No maturity < 6 months ≥ 6 months - < 1 year ≥ 1 year a

(2) Guidelines for Filling Out
Disclosure of Net Stable Funding Ratio (NSFR) Report

Quantitative Information
a. The column “Report Date Position (T) - Recorded Value Based on Remaining Maturity (In Millions of Rupiah)” is filled with:

recorded value of liabilities and equity for the calculation of available stable funding (ASF); and
recorded value of assets and commitment values on administrative accounts for the calculation of required stable funding (RSF),
in accordance with Financial Services Authority Regulations regarding liquidity coverage ratio (liquidity coverage ratio) and net stable funding ratio (net stable funding ratio) for Sharia commercial banks and Sharia business units for the report date position in millions of rupiah. e e 23. 24. meeting the qualification to receive a risk weight of 35% or less, in accordance with OJK Regulations regarding ATMR for Credit Risk 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. Residential mortgages not pledged, including:
Sharia securities not pledged, not in default, and not included as HQLA, including stocks traded on the exchange Physical commodities traded, including gold Cash, Sharia securities and other assets recorded as initial margin for Sharia hedging contracts and cash or other assets submitted as default fund to central counterparty (CCP) NSFR net Sharia hedging assets NSFR derivative liabilities before deduction with variation margin All other assets not included in the above categories < 6 months ≥ 6 months - < 1 year ≥ 1 year No maturity < 6 months ≥ 6 months - < 1 year ≥ 1 year a b c d a b c d Administrative Accounts Total RSF Other assets:
Assets with mutually dependent liability pairs Report Date Position (T) Prior Year Report Date Position (T-1) Recorded Value Based on Remaining Maturity (In Millions of Rupiah) Total Weighted Value Recorded Value Based on Remaining Maturity (In Millions of Rupiah) Total Weighted Value No maturity Net Stable Funding Ratio (%)

b. The column “Prior Year Report Date Position (T-1) - Recorded Value Based on Remaining Maturity (In Millions of Rupiah)” is filled with:

recorded value of liabilities and equity for the calculation of available stable funding (ASF); or
recorded value of assets and commitment values on administrative accounts for the calculation of required stable funding (RSF),
in accordance with Financial Services Authority Regulations regarding liquidity coverage ratio (liquidity coverage ratio) and net stable funding ratio (net stable funding ratio) for Sharia commercial banks and Sharia business units for the prior year report date position in millions of rupiah.
c. The column “Total Weighted Value” is filled with the sum of all recorded values after being multiplied by the ASF or RSF factor for each respective ASF and RSF component.
d. The calculation components for ASF and RSF refer to Financial Services Authority Regulations regarding the fulfillment of liquidity coverage ratio (liquidity coverage ratio) and net stable funding ratio (net stable funding ratio) for Sharia commercial banks and Sharia business units. e. The row “All other assets not included in the above categories” is filled with other assets not included in the above categories, including commemorative coins and notes, travelers’ cheques purchased/acquired, advances to customers, collection claims, other claims, income deferred in the context of financing restructuring, fee income to be received, tax advances, prepaid expenses, deferred expenses, guarantees in the context of government programs.

Qualitative Information
a. In addition to quantitative information regarding NSFR calculations and values, the BUS must disclose additional qualitative information, both individually and on a consolidated basis, in the form of NSFR development analysis. b. Individual and consolidated NSFR report analysis explains at least:

Main factors affecting NSFR values and reasons for changes during the current period or between periods, including but not limited to:
a) changes in funding or bank intermediation strategies; b) shifts in funding structure (e.g., from short-term to long-term funds); c) relevant market or economic conditions; and d) management decisions impacting the bank's balance sheet structure; and
Composition of mutually dependent (interdependent) assets and liabilities in accordance with Financial Services Authority Regulations regarding liquidity coverage ratio (liquidity coverage ratio) and net stable funding ratio (net stable funding ratio) for Sharia commercial banks and Sharia business units, as well as the degree of interconnection between such transactions. These assets and liabilities must meet contractual conditions that:
a) liabilities will not mature while the related assets are still recorded in the financial statements; b) principal payment cash flows from related assets can only be used to settle related liabilities; and c) related liabilities cannot be used to fund other assets.
Operational Risk
a) Report Format b) Guidelines for Filling Out Disclosure of Operational Risk

Operational risk calculations must comply with Financial Services Authority Regulations regarding minimum capital adequacy requirements for Sharia commercial banks and Financial Services Authority Circular Letters regarding risk-weighted asset calculations for operational risk using the basic indicator approach for Sharia commercial banks.
In the event that a Sharia Business Unit (BUS) has subsidiaries, the BUS must fill out:
a. individually; and b. including risk exposures on subsidiaries, using the same format as the individual format. (announced in millions of Rupiah) (1) (2) (3) (4) (5) (6) (7) (8)
Standardized approach
TOTAL
No. Approach Used
Report Date Position Prior Year Report Date Position Gross Income (Average of last 3 years) Capital Charge ATMR Gross Income (Average of last 3 years) Capital Charge ATMR

b. Capital Disclosure Based on the Basel III Framework

Capital Calculation

a) Report Format

(in millions of Rupiah)

Common Equity Tier 1 (CET1): Instruments and Additional Paid-in Capital

Capital included in phase-out from CET1
Non-controlling interests that can be counted
CET1 before regulatory adjustment

CET1: Regulatory Adjustment Factors

Shortfall in fair value adjustment amounts for financial instruments in the trading book
Goodwill
Other intangible assets (except Mortgage-Servicing Rights)
Deferred tax assets arising from future profitability
Cash-flow hedge reserve
Shortfall on provisions to expected losses
Gains from securitization
Increase/decrease in fair value of financial liabilities (DVA)
Defined-benefit pension assets
Investments in own shares (if not yet netted in capital on the Balance Sheet)
Cross-holdings in CET1 instruments in other entities
Investments in the capital of banks, financial and insurance entities outside the scope of regulatory consolidation, net of eligible short positions, where the Bank does not own more than 10% of issued share capital (amount above the 10% limit)
Significant investments in common stock of banks, financial and insurance entities outside the scope of regulatory consolidation, net of eligible short positions (amount above the 10% limit)
Mortgage servicing rights
Deferred tax assets arising from temporary differences (amount above the 10% limit, net of tax liabilities)
Amount exceeding the 15% limit of:
Significant investments in common stock of financials
Mortgage servicing rights
Deferred tax from temporary differences
Adjustments based on specific national regulations
26a. PPKA and CKPN differences
26b. PPKA on non-productive assets
26c. Deferred Tax Assets
26d. Participations
26e. Capital deficiency in insurance subsidiaries 26f. Securitization exposures 26g. Others
Adjustments to CET1 due to AT1 and Tier 2 being smaller than their deduction factors
Total deduction (regulatory adjustment) against CET1
CET1 amount after deduction factors

Total (in millions of Rupiah)

No. Ref. from Consolidated Financial Statements 1)

Common Equity Tier 1 capital: instruments and reserves

Directly issued qualifying common share (and equivalent for non-joint stock companies) capital plus related stock surplus
Common share capital (including stock surplus) Common share capital issued by subsidiaries and held by third parties (amount allowed in group CET1) CET1 capital before regulatory adjustments Accumulated other comprehensive income (and other reserves) Prudential valuation adjustments of which: deferred tax assets arising from temporary differences Gains and losses due to changes in own credit risk on fair valued liabilities Defined-benefit pension fund net assets Investments in own shares (if not already netted off paid-in capital on reported balance sheet) Regulatory adjustments applied to CET1 due to insufficient Additional Tier 1 (AT1) and Tier 2 to cover deductions Total regulatory adjustments to CET1 CET1 capital Directly issued capital subject to phase out from CET1 (only applicable to non-joint stock companies) Investments in the capital of Banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the Bank does not own more than 10% of the issued share capital (amount above 10% threshold) Significant investments in the common stock of Banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions (amount above 10% threshold) Mortgage servicing rights (amount above 10% threshold) Amount exceeding the 15% threshold of which: significant investments in the common stock of financials 3.
Retained earnings
of which: mortgage servicing rights
Goodwill (net of related tax liability)
Other intangibles other than mortgage-servicing rights (net of related tax liability) Deferred tax assets that rely on future profitability excluding those arising from temporary differences (net of related tax liability) Cash-flow hedge reserve Shortfall of provisions to expected losses Securitisation gain on sale (as set out in paragraph 562 of Basel II framework) Reciprocal cross-holdings in common equity CET1 capital: regulatory adjustments Deferred tax assets arising from temporary differences (amount above 10% threshold, net of related tax liability) National specific regulatory adjustments

Component (English)
Component (Indonesian)

Additional Tier 1 (AT1): Instruments

AT1 instruments issued by the Bank (including stock surplus)
Capital included in phase-out from AT1
AT1 instruments issued by Subsidiaries recognized in consolidated capital adequacy calculations
Instruments issued by Subsidiaries included in phase-out
Total AT1 before regulatory adjustment

Additional Tier 1: Regulatory Adjustment Factors

Investments in own AT1 instruments
Cross-holdings in AT1 instruments in other entities
Investments in the capital of banks, financial and insurance entities outside the scope of regulatory consolidation, net of eligible short positions, where the Bank does not own more than 10% of issued share capital (amount above the 10% limit)
Significant investments in the capital of banks, financial and insurance entities outside the scope of regulatory consolidation
Adjustments based on specific national regulations
41a. Fund placements on AT1 instruments in other banks
Adjustments to AT1 due to Tier 2 being smaller than its deduction factor
Total deduction factor (regulatory adjustment) against AT1
Total AT1 after deduction factors
Total Core Capital (Tier 1 = CET1 + AT1)

Supplementary Capital (Tier 2): Instruments and reserves

Capital included in phase-out from Tier 2
Tier 2 instruments issued by Subsidiaries recognized in consolidated capital adequacy calculations
Capital issued by Subsidiaries included in phase-out
General provisions for productive assets which must be calculated at a maximum of 1.25% of RWA for Credit Risk + Specific Provisions
Total Supplementary Capital (Tier 2) before deduction factors

Supplementary Capital (Tier 2): Regulatory Adjustment Factors

Investments in own Tier 2 instruments
Reciprocal ownership of Tier 2 instruments
Investments in the capital of banks, financial and insurance entities outside the scope of regulatory consolidation, net of eligible short positions, where the Bank does not own more than 10% of issued share capital (amount above the 10% limit)
Significant investments in the capital of banks, financial and insurance entities outside the scope of regulatory consolidation
Adjustments based on specific national regulations
56a. Fund placements on Tier 2 instruments in other banks 56b. Sinking fund
Total deduction factor (regulatory adjustment) for Supplementary Capital
Total T2 after regulatory adjustment
Total Capital (Core Capital + Supplementary Capital)
Total RWA

Component (Indonesian)
Total (in millions of Rupiah)

No. Ref. from Consolidated Financial Statements 1)

Classified as equity under accounting standards Tier 2 instruments issued by the Bank (including stock surplus) Directly issued qualifying Tier 2 instruments plus related stock surplus Investments in the capital of Banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the Bank does not own more than 10% of the issued common share capital of the entity (amount above 10% threshold) Investments in own AT1 instruments Reciprocal cross-holdings in AT1 instruments Significant investments in the capital of Banking, financial and insurance entities that are outside the scope of regulatory consolidation (net of eligible short positions) National specific regulatory adjustments

Tier 2 capital: instruments and provisions

Investments in own Tier 2 instruments
Regulatory adjustments applied to Additional Tier 1 due to insufficient Tier 2 to cover deductions Total regulatory adjustments to AT1 capital AT1 capital Tier 1 capital (T1 = CET1 + AT1) Directly issued capital instruments subject to phase out from Tier 2 Tier 2 instruments (and CET1 and AT1 instruments not included in rows 5 or 34) issued by subsidiaries and held by third parties (amount allowed in group Tier 2) of which: instruments issued by subsidiaries subject to phase out Tier 2 capital: regulatory adjustments

Classified as liabilities under accounting standards AT1 capital before regulatory adjustment AT1 capital: regulatory adjustments

Component (English)
AT1 capital: instruments
Directly issued qualifying AT1 instruments plus related stock surplus of which: classified as equity under applicable accounting standards 31.
32. of which: classified as liabilities under applicable accounting standards
Directly issued capital instruments subject to phase out from AT1 AT1 instruments (and CET1 instruments not included in row 5) issued by subsidiaries and held by third parties (amount allowed in group AT1) of which: instruments issued by subsidiaries subject to phase out Total regulatory adjustments to Tier 2 capital Tier 2 capital (T2) Total capital (TC = T1 + T2) Total risk weighted assets Reciprocal cross-holdings in Tier 2 instruments Investments in the capital of Banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the Bank does not own more than 10% of the issued common share capital of the entity (amount above the 10% threshold) Significant investments in the capital Banking, financial and insurance entities that are outside the scope of regulatory consolidation (net of eligible short positions) National specific regulatory adjustments Provisions Tier 2 capital before regulatory adjustment

b) Filling Guidelines for Capital Calculation

The standard format is arranged with reference number standards as established by BCBS.
Items with zero balances are filled with a short dash (-).
Items that are not applicable or irrelevant are filled with N/A.
To maintain consistency and compatibility of the standard format, BUS cannot add, reduce, or
Common Equity Tier 1 Ratio (CET1) – percentage against RWA
Tier 1 Ratio – percentage against RWA
Total Capital Ratio – percentage against RWA
Additional capital (buffer) – percentage against RWA consisting of:
Capital Conservation Buffer
Countercyclical Buffer
Capital Surcharge for Systemically Important Banks
Common Equity Tier 1 (CET1) available to meet Additional Capital (Buffer) – percentage against RWA
National minima (if different from Basel 3)
National CET1 minimum ratio (if different from Basel 3)
National Tier 1 minimum ratio (if different from Basel 3)
National total capital minimum ratio (if different from Basel 3)
Amount below the deduction threshold (before risk weighting)
Non-significant investments in the capital of other financial entities
Significant investments in common stock of financial entities
Mortgage servicing rights (net of tax liabilities)
Deferred tax assets arising from temporary differences (net of tax liabilities)
Cap applied to provisions in Tier 2
Provisions eligible to be recognized as Tier 2 according to exposures under the standardized approach (before cap application)
Cap on provisions recognized as Tier 2 under the standardized approach
Provisions eligible to be recognized as Tier 2 according to exposures under the IRB approach (before cap application)
Cap on provisions recognized as Tier 2 under the IRB approach
Capital instruments included in phase-out (only applicable between Jan 1, 2018 to Jan 1, 2022)
Cap on CET1 instruments included in phase-out
Amount excluded from CET1 due to cap (excess over cap after redemptions and maturities)
Cap on AT1 instruments included in phase-out
Amount excluded from AT1 due to cap (excess over cap after redemptions and maturities)
Cap on Tier 2 instruments included in phase-out
Amount excluded from Tier 2 due to cap (excess over cap after redemptions and maturities)

Notes:

Filled by BUS based on reconciliation between the Standard Format for Basel III Capital Adequacy Calculation Disclosure and the Published Financial Statements (only displayed if there is a reconciliation as in Section 2).

Component (English)
Component (Indonesian)
Total (in millions of Rupiah)

No. Ref. from Consolidated Financial Statements 1)

Amount excluded from T2 due to cap (excess over cap after redemptions and maturities) National minima (if different from Basel 3) National Common Equity Tier 1 minimum ratio (if different from Basel 3 minimum) National Tier 1 minimum ratio (if different from Basel 3 minimum) National total capital minimum ratio (if different from Basel 3 minimum) Minimum Capital Adequacy Ratio (KPMM) and Tier 1 (as a percentage of risk weighted assets) Total capital (as a percentage of risk weighted assets) Institution specific buffer requirement (minimum CET1 requirement plus capital conservation buffer plus countercyclical buffer requirements plus G-SIB buffer requirement, expressed as a percentage of risk weighted assets) CET1 (as a percentage of risk weighted assets) Provisions eligible for inclusion in Tier 2 in respect of exposures subject to standardised approach (prior to application of cap) Current cap on AT1 instruments subject to phase out arrangements Amount excluded from AT1 due to cap (excess over cap after redemptions and maturities) Current cap on T2 instruments subject to phase out arrangements Capital ratios and buffers of which: capital conservation buffer requirement of which: Bank specific countercyclical buffer requirement of which: G-SIB buffer requirement Common Equity Tier 1 available to meet buffers (as a percentage of risk weighted assets) Amount excluded from CET1 due to cap (excess over cap after redemptions and maturities) Cap on inclusion of provisions in Tier 2 under standardised approach Provisions eligible for inclusion in Tier 2 in respect of exposures subject to internal ratings-based approach (prior to application of cap) Cap for inclusion of provisions in Tier 2 under internal ratings-based approach Capital instruments subject to phaseout arrangements (only applicable between 1 Jan 2018 and 1 Jan 2022) Current cap on CET1 instruments subject to phase out arrangements Amounts below the thresholds for deduction (before risk weighting) Non-significant investments in the capital of other financials Significant investments in the common stock of financials Mortgage servicing rights (net of related tax liability) Deferred tax assets arising from temporary differences (net of related tax liability) Applicable caps on the inclusion of provisions in Tier 2

modify definitions or explanations in the provided rows.
5. BUS must ensure that the amounts reported in the standard format are the same as the amounts reported in the public KPMM report for the same period.
6. Explanation of items in the standard format as referred to in Annex 1 Composition of Capital Disclosure Requirements issued by BCBS edition June 2012.
7. Rows with dark gray color indicate the title of each specific capital component section.
8. Rows with light gray color without thick borders indicate the total of each specific capital component section.
9. Rows with light gray color with thick borders indicate main capital components or capital ratios.

Capital Reconciliation

BUS must prepare a reconciliation between the capital components reported in the standard format as referred to in section 1 with the same items in the published financial statements. The purpose of this reconciliation is so that readers can compare and understand the amounts reported in the standard format and the amounts reported in the financial statements. Explanation of the capital reconciliation process can be seen in Annex 2 of the document Composition of Capital Disclosure Requirements issued by BCBS June 2012.

In conducting reconciliation, there are 3 (three) steps that need to be taken, namely:

Step 1

BUS presents the published financial statements and adds 1 (one) column to the right and fills it with financial statement figures with regulatory scope consolidation coverage as per prudential regulations. If there are items in the consolidated financial statements with prudential scope consolidation that are not in the published financial statements, BUS can add those items and fill the published financial statements with a value of 0 (zero).

Example:
Comparison of published financial statements with consolidated financial statements with coverage based on prudential regulations (regulatory scope).

Published Financial Statement Items
Consolidated Financial Statements with consolidation coverage based on prudential regulations

Position Report Date Position Report Date

ASSETS

Cash
Deposits at Bank Indonesia
….
Intangible Assets
…
Total Assets

LIABILITIES

Wadiah Savings Funds
a. Current Accounts b. Savings
Mudarabah Savings Funds
a. Current Accounts b. Savings
c. Deposits
….
Financing Received
…
Investment Funds
…
Paid-in Capital
…
TOTAL LIABILITIES, INVESTMENT FUNDS AND EQUITY

In the event of differences in accounting scope consolidation with prudential scope consolidation, BUS is required to disclose a list of subsidiary names accompanied by explanations regarding total assets and total equity, as well as the main activities of each subsidiary.

In the event that there are no differences in consolidation scope in the BUS financial statements or BUS does not have subsidiaries, BUS presents the published financial statements without adding columns and proceeds directly to Step 2.

Step 2

In this step, BUS is asked to add rows to the financial statements in the event that there are components in the standard format in section 1 that are not detailed in the financial statements. The number of items can be increased as needed and depending on the complexity of each BUS. The purpose of this step is so that report readers can compare components reported in the standard format with items listed in the financial statements. Each added row is given a reference number.

Example 1:
In the BUS financial statements, there is an intangible assets item. If that item contains goodwill which is also reported in the standard format (row number 8), then BUS must detail the intangible assets, for example into:

Intangible Assets
Goodwill
Other Intangible Assets

Next, BUS is asked to provide a reference number for the goodwill item, for example with reference number a. This reference number will also be included in the goodwill component (row number 8) in the standard format.

Example 2:
In the BUS financial statements, there is a financing received item. If that item contains Additional Tier 1 (AT1) capital instruments reported in the standard format, then BUS is asked to detail that item into:

Financing Received
Recognized in AT1
Not Recognized as Capital Component

Next, BUS is asked to provide a reference number for the detail of that item, for example with reference number b for financing received – recognized in AT1. Subsequently, in the standard format, reference number b is included in the item AT1 Instruments Issued by BUS – classified as liabilities under accounting standards (row number 32).

Published Financial Statement Items
Consolidated Financial Statements with consolidation coverage based on prudential regulations

No. Reference Position Report Date Position Report Date

ASSETS

Cash
Deposits at Bank Indonesia
….
Intangible Assets
Goodwill a
Other Intangible Assets
…
Total Assets

LIABILITIES AND EQUITY

Wadiah Savings Funds
a. Current Accounts b. Savings
Mudarabah Savings Funds
a. Current Accounts b. Savings
c. Deposits
… …
Financing Received
Recognized in AT1 b
Not Recognized as Capital Component
…
Investment Funds
…
Paid-in Capital
…
TOTAL LIABILITIES, INVESTMENT FUNDS AND EQUITY

Step 3

In this step, BUS is asked to add 1 (one) column to the standard format as described in step 1, to be filled with reference numbers corresponding to the reference numbers created in the same items in the financial statements (which were prepared in step 2). The purpose of this step is to show report readers the source of the numbers reported in the KPMM calculation that come from the financial statements.

Based on Example 1 and Example 2 in Step 2, the example standard format becomes as follows:

Common Equity Tier 1 capital:
regulatory adjustments
CET1: Regulatory Adjustment Factors

Total (in million Rupiah)
No. Ref. from Consolidated Financial Statements

Prudential valuation adjustments
Shortfall in fair value adjustment amounts for financial instruments in the trading book
Goodwill (net of related tax liability)
Goodwill a
Other intangibles other than mortgage-servicing rights (net of related tax liability)
Other intangible assets (except Mortgage-Servicing Rights)

…

Directly issued qualifying Additional Tier 1 instruments plus related stock surplus
AT1 instruments issued by the Bank (including stock surplus)
of which: classified as equity under applicable accounting standards
Classified as equity under accounting standards
of which: classified as liabilities under applicable accounting standards
Classified as liabilities under accounting standards b

…

Directly issued qualifying Tier 2 instruments plus related stock surplus
Tier 2 Capital Instruments (T2) issued by the Bank (including stock surplus)

Details of Capital Instrument Features
a) Report Format
Disclosure of Capital Instrument Feature Details Filling Guidelines (not displayed on BUS website publication) No. Question Answer

Issuer Fill in with the issuer of the instrument.
Identification Number Fill in with unique identification of the instrument issuance (e.g., number recorded at the stock exchange, ISIN, etc.)
Applicable Law Fill in with the applicable law, e.g.: Indonesian law
Instrument Treatment based on Capital Adequacy Framework (KPMM) regulations
During transition period N/A Indonesian regulations do not adopt a transition period.
After transition period Fill in with the choice: CET1; AT1; T2; or Not Eligible.
Is the instrument eligible for Solo/Group or Group and Solo Fill in with the choice: Solo; Group; or Group and Solo.
Instrument Type Fill in with the instrument type with the choice:
Common Stock; Subordinated Securities; Subordinated Loan; Other Securities or Loans.
Amount Recognized in KPMM Calculation Fill in in millions of Rupiah.
Par Value of the Instrument Fill in in millions of Rupiah.
Accounting Classification Fill in with the choice:
Equity; Liability – Amortised Cost; Liability – Fair Value Option; Non-Controlling Interest.
Issuance Date Fill in:
dd/mm/yyyy
No maturity (perpetual) or with maturity Fill in with the choice:
Perpetual; With Maturity.
Maturity Date For instruments with maturity, fill in the maturity date: dd/mm/yyyy.
For perpetual instruments fill in:
No maturity date.
Execution of call option with Bank Supervisor's approval Fill in with the choice: Yes; No.

Disclosure of Capital Instrument Feature Details Filling Guidelines (not displayed on BUS website publication) No. Question Answer
15. Call option date, call amount, and other call option requirements (if any)
Fill in with the call option date (dd/mm/yyyy), other call option requirements, and call amount (in millions of Rupiah).
16. Subsequent call option Fill in if there is a subsequent call option feature (how many times the call option can be exercised).
Coupon/Dividend
17. Fixed or floating Fill in with the choice:

Fixed: if the coupon or dividend is fixed for the duration of the instrument;
Floating: if the coupon or dividend is floating for the duration of the instrument;
Fixed to floating: if the coupon or dividend is currently fixed but may change to floating in the future; or
Floating to fixed: if the coupon or dividend is currently floating but may change to fixed in the future.

Coupon rate level or other reference index
Fill in with the coupon rate level or index used as the reference for the coupon or dividend rate.
Existence or non-existence of dividend stopper Fill in with the choice: Yes or No.
Fully discretionary, partial, or mandatory Does the BUS have full or partial rights to cancel the coupon or dividend, or cannot cancel the coupon or dividend.
Fill in with the choice: Fully discretionary; Partially Discretionary; Mandatory.
Is there a step-up feature or other incentives Fill in with the choice: Yes or No.
Non-cumulative or cumulative Fill in with the choice: Non-cumulative or Cumulative.
Convertible or non-convertible Fill in with the choice: Convertible or Non-convertible.
If convertible, specify the trigger point Fill in with the conditions (trigger point) when the instrument is converted, including point of non-viability.

Disclosure of Capital Instrument Feature Details Filling Guidelines (not displayed on BUS website publication) No. Question Answer
25. If convertible, whether all or partial
Fill in with an explanation for each trigger point whether the instrument will: (i) definitely be converted fully; (ii) likely be converted fully or partially; or (iii) definitely be converted partially.
26. If convertible, what is the conversion rate
Fill in with an explanation of the conversion rate for the instrument.
27. If convertible; whether mandatory or optional
Fill in with the choice: Mandatory, Optional, or N/A.
28. If convertible, specify the type of conversion instrument
Fill in with the choice: CET1, AT1, T2, or N/A.
29. If convertible, specify the issuer of the instrument it converts into
Fill in with an explanation of the issuer of the instrument it converts into.
30. Write-down feature Fill in with the choice: Yes or No.
31. If a write-down occurs, specify the trigger
Fill in with an explanation of the conditions or trigger point for the write-down feature, including point of non-viability.
32. If a write-down occurs, whether full or partial
For each trigger point for the write-down feature, explain whether the instrument will be write-down: (i) always fully write-down; (ii) likely partially write-down; (iii) always partially write-down.
33. If a write-down occurs; permanent or temporary
Fill in with the choice: Permanent or Temporary.
34. If a temporary write-down occurs, explain the write-up mechanism
Fill in with an explanation of the write-up mechanism.
35. Instrument hierarchy upon liquidation
Fill in with an explanation of the instrument hierarchy upon liquidation.
36. Is there a non-compliant feature
Fill in with the choice: Yes or No.
37. If Yes, explain the non-compliant feature
Fill in with an explanation of the non-compliant feature.

b) Filling Guidelines
Disclosure of Capital Instrument Feature Details

Every capital instrument issued by a BUS must be disclosed in the capital instrument feature details disclosure.
The capital instrument feature details disclosure is a minimum standard provided by BCBS. If based on the assessment of the BUS or the BUS supervisor there are other important features that need to be disclosed, the BUS may add such other important features.
The BUS is requested to submit this disclosure if there are changes in features of the capital instrument, such as the issuance of new instruments, payments, withdrawals, conversions, write-downs, or other material changes to existing capital instruments.
Features that cannot be applied or are irrelevant are filled with N/A.
Explanation of the definition of items in the capital instrument feature disclosure as referred to in Annex 3 Composition of Capital Disclosure Requirements issued by BCBS, June 2012.
c. Leverage Ratio Disclosure

Total Exposure Report in Leverage Ratio
The report format and filling guidelines for the disclosure of the Total Exposure Report in Leverage Ratio are in accordance with Financial Services Authority Regulations regarding leverage ratio fulfillment obligations for Sharia commercial banks.
Leverage Ratio Calculation Report
The report format and filling guidelines for the disclosure of the Leverage Ratio Calculation Report are in accordance with Financial Services Authority Regulations regarding leverage ratio fulfillment obligations for Sharia commercial banks.

C. Annual Risk Exposure and Capital Publication Reports

Scope
The Annual Risk Exposure and Capital Publication Report must at least include:
a. Disclosure of the general application of risk management by the BUS, consisting of information regarding:

active supervision by the Board of Directors, Board of Commissioners, and Sharia Supervisory Board (DPS);
adequacy of risk management policies and procedures, and establishment of risk limits;
adequacy of risk identification, measurement, monitoring, and control processes, and risk management information systems; and
comprehensive internal control systems, in accordance with Financial Services Authority regulations regarding risk management application for Sharia commercial banks and Sharia business units.
b. Disclosure of qualitative and quantitative information on risks faced by the BUS, namely:
Credit Risk
a) General disclosure, consisting of:
(1) qualitative disclosure:
(a) information on the application of risk management for credit risk, including credit risk management organization, credit risk management strategy for activities with significant credit risk exposure, financing concentration risk management policies, and mechanisms for measuring and controlling credit risk; (b) definition of past due claims and impaired claims; and (c) explanation of the approach used for the formation of Credit Impairment Provisions (CKPN), and statistical methods used in CKPN calculations. (2) Quantitative disclosure including:
(a) net claims by region;
(b) net claims by remaining contract term;
(c) net claims by economic sector;
(d) claims and provisions by region;
(e) claims and provisions by economic sector; and (f) details of CKPN mutations. b) Credit risk disclosure using the standard approach, consisting of:
(1) qualitative disclosure:
(a) information on the policy for using ratings in calculating Risk-Weighted Assets (ATMR) for credit risk; (b) portfolio categories using ratings; (c) rating agencies used; and (d) counterparty credit risk, including:
i. types of mitigation instruments commonly accepted or provided by the BUS;
ii. internal methodology for calculating capital adequacy regarding counterparty credit risk (counterparty credit risk) internally by the BUS; and
iii. methodology for determining credit limits (credit limit) regarding counterparty credit risk (counterparty credit risk) in accordance with Financial Services Authority regulations regarding risk management application for Sharia commercial banks and Sharia business units.
(2) Quantitative disclosure, including:
(a) net claims by portfolio category and rating scale; and (b) counterparty credit risk, consisting of net claims originating from exposures:
i. Sharia over-the-counter hedging transactions;
ii. repo transactions; and
iii. reverse repo transactions,
in accordance with Financial Services Authority Regulations regarding minimum capital provision obligations for Sharia commercial banks and Financial Services Authority Circular Letters regarding risk-weighted asset calculations for credit risk using the standard approach for Sharia commercial banks. c) Credit risk mitigation disclosure using the standard approach, consisting of:
(1) Qualitative disclosure:
(a) information on the BUS policy for the types of main collateral accepted; (b) policies, procedures, and processes for evaluating and managing collateral; (c) main guarantors or guarantors and the creditworthiness of such parties; and (d) information on the level of concentration resulting from the use of credit risk mitigation techniques. (2) Quantitative disclosure including:
(a) net claims by risk weight after considering the impact of credit risk mitigation; and (b) net claims and credit risk mitigation techniques. d) Asset securitization disclosure, consisting of:
(1) Qualitative disclosure:
(a) general risk management disclosure, such as the purpose of the BUS conducting asset securitization activities, the effectiveness of asset securitization activities conducted to transfer credit risk from the BUS to other parties for transactions that are the underlying activities of asset securitization, functions performed by the BUS in asset securitization activities, and explanations regarding the BUS's involvement in each function; (b) summary of accounting policies for asset securitization activities, including transactions treated as sales or financing, recognition of gains from securitization activities, and assumptions used to assess the existence of continuing involvement from securitization activities, including changes from previous periods and the impact of such changes; and (c) name of the rating agency used in asset securitization activities and asset securitization exposures rated by the aforementioned rating agency. (2) Quantitative disclosure, including:
(a) asset securitization transactions; and
(b) summary of asset securitization transaction activities, in case the BUS acts as the originator creditor. e) Quantitative disclosure of ATMR calculations for credit risk using the standard approach.
Market Risk
a) Qualitative disclosure, consisting of:
(1) information on the application of risk management including:
(a) market risk management organization;
(b) management of trading book and banking book portfolios, and valuation methodologies used; and (c) market risk measurement mechanisms for periodic risk monitoring or for calculating capital adequacy, both in the trading book and banking book; (2) trading book and banking book portfolios considered in KPMM; and (3) steps and plans to anticipate market risk on foreign currency transactions due to exchange rate changes, including explanations regarding all unsecured or unhedged Sharia funding provisions; and b) Quantitative disclosure of market risk using the standard method in accordance with Financial Services Authority Regulations regarding minimum capital provision obligations for Sharia commercial banks and Financial Services Authority Circular Letters regarding risk-weighted asset calculations for market risk using the standard method for Sharia commercial banks.
Liquidity Risk
a) Qualitative disclosure, consisting of:
(1) liquidity risk management organization;
(2) funding strategy;
(3) liquidity risk mitigation techniques including early warning indicators for liquidity problems and emergency funding plans; and (4) measurement and stress testing mechanisms as well as liquidity risk control; and b) Quantitative disclosure, including:
(1) Liquidity Coverage Ratio (LCR) calculations; and (2) Net Stable Funding Ratio (NSFR) reports.
Operational Risk
a) Qualitative disclosure, consisting of:
(1) operational risk management organization;
(2) mechanisms used by the BUS to identify and measure operational risk; and (3) mechanisms to mitigate operational risk. b) Quantitative disclosure of operational risk in accordance with Financial Services Authority Regulations regarding minimum capital provision obligations for Sharia commercial banks and Financial Services Authority Circular Letters regarding risk-weighted asset calculations for operational risk using the basic indicator approach for Sharia commercial banks.
Legal Risk
Legal risk disclosure must at least include:
a) legal risk management organization; and b) legal risk control mechanisms.
Reputational Risk
Reputational risk disclosure must at least include:
a) reputational risk management organization, including the application of risk management for reputational risk by relevant work units (corporate secretary, public relations, and relevant business units); b) policies and mechanisms to improve service quality to customers and other stakeholders to control reputational risk; and c) reputational risk management during crises.
Strategic Risk
Strategic risk disclosure must at least include:
a) strategic risk management organization; b) policies enabling the BUS to identify and respond to changes in the business environment, both external and internal; and c) mechanisms to measure progress achieved from established business plans.
Compliance Risk
Compliance risk disclosure must at least include:
a) compliance risk management organization; b) risk management strategy and effectiveness of applying risk management for compliance risk, especially to ensure that policy and procedure preparation has been in accordance with standards and/or statutory regulations; and c) monitoring and control mechanisms for compliance risk.
Return Risk
Return risk disclosure must at least include:
a) return risk management organization; b) strategies for generating profit or income; and c) monitoring and control mechanisms for return risk.
Investment Risk
Investment risk disclosure must at least include:
a) investment risk management organization; b) strategies to maintain the quality of profit-sharing-based financing; and c) monitoring and control mechanisms for investment risk.

c. Disclosure of remuneration policy information in accordance with Financial Services Authority Regulations regarding governance application in providing remuneration for Sharia commercial banks and Sharia business units.
d. Disclosure of capital information, consisting of:

Qualitative disclosure regarding:
a) capital structure containing explanations of capital instruments issued by the BUS, including: instrument characteristics, instrument term, call option features, step-up features, return rates, and ratings, if available; and b) capital adequacy containing explanations of the approach used by the BUS in assessing capital adequacy to support activities conducted, both currently and in the future; and
Quantitative disclosure regarding the BUS capital structure.
Leverage Ratio Disclosure
a) total exposure report in Leverage Ratio; and b) leverage ratio calculation reports, in accordance with Financial Services Authority Regulations regarding leverage ratio fulfillment obligations for Sharia commercial banks. e. In case there is information that tends to change rapidly (prone to rapid change) including changes in economic conditions, technology, regulations, and internal policies of the BUS or business group, the BUS must disclose risk exposures and other related aspects applied by the BUS as referred to in letter b on the BUS website quarterly.

Report Format and Filling Guidelines
The report format and filling guidelines for quantitative risk exposure information for credit risk, market risk, liquidity risk, and operational risk as regulated in Roman numeral II letter B number 2 of the Appendix of this Financial Services Authority Circular Letter.

III. GUIDELINES FOR PREPARING REPORTS ON THE PUBLICATION OF INFORMATION OR MATERIAL FACTS OF SHARIA COMMERCIAL BANKS
Regarding Information or Material Facts
Periodization
Report Position
Incidental.
Scope of Information or material and relevant facts regarding events, occurrences, or facts that can influence the decisions of interested parties regarding information or facts. Media Announcement BUS website. Announcement Time Limit At the latest 2 (two) working days after the existence of information or material facts. Media Submission to Financial Services Authority

Financial Services Authority reporting system 1); or
Electronic reporting system for issuers for BUS that are issuers and/or public companies 2)
.
Maintenance on Website
Not regulated.
Notes:

Submission through the Financial Services Authority reporting system is carried out in accordance with Financial Services Authority Regulations regarding reporting of commercial banks through the Financial Services Authority reporting system and Financial Services Authority Circular Letters regarding reporting of Sharia commercial banks and Sharia business units through the Financial Services Authority reporting system.
Submission through the electronic reporting system for issuers is carried out in accordance with Financial Services Authority regulations regarding Financial Services Authority Regulations regarding the submission of periodic financial reports of issuers or public companies.
A. Scope

Events, occurrences, or facts that are included as information or material facts, including:
a. mergers, separations, consolidations of business, or formation of joint ventures; b. acquisition or loss of important contracts;
c. new discoveries or new products that add value to the BUS;
d. changes in control, whether direct or indirect, over the BUS; e. changes in members of the Board of Directors, Board of Commissioners, and/or members of the DPS; f. replacement of the public accountant currently tasked with auditing the BUS; g. material impacts on the BUS due to force majeure conditions; and/or h. other material information or facts.
The Information or Material Fact Publication Report must at least include:
a. date and time of the event; b. type of information or material fact;
c. description of information or material fact;
d. impact of the information or material fact event on the BUS; and

e. other notes, including actions taken and follow-up plans.
3. For BUS that are issuers or public companies, add the scope of information or material facts in accordance with Financial Services Authority Regulations regarding the development and strengthening of issuers and public companies.
B. Report Format
1.
2.
3.
4.
5.
(Board Member/Authorized Recipient from the Board for Banks that are Issuers or Public Companies) Signature Impact of the event, information or material fact on the Bank Other notes, including actions taken and follow-up plans INFORMATION OR MATERIAL FACT PUBLICATION REPORT Type of information or material fact Description of information or material fact Date and time of the event

IV. GUIDELINES FOR PREPARING OTHER REPORTS OF SHARIA COMMERCIAL BANKS
Other reports include reports related to other information in accordance with the needs and development of the banking sector. Other reports include reports that can be presented as part or separate from the Annual Financial Performance and Financial Information Publication Reports in accordance with statutory regulations, including:

annual reports on the implementation of integrated governance for BUS that are parent companies of financial conglomerates in accordance with Financial Services Authority Regulations regarding the application of integrated governance for financial conglomerates;
open company plans approved in the General Meeting of Shareholders that have not been implemented within 12 (twelve) months from the date of approval of the General Meeting of Shareholders for BUS that are open companies in accordance with Financial Services Authority Regulations regarding the conduct of activities in the capital market sector;
complaint handling materials in accordance with Financial Services Authority Regulations regarding consumer and community protection in the financial services sector;
sustainability reports in accordance with Financial Services Authority regulations regarding the application of sustainable finance for financial services institutions, issuers, and public companies; and/or
reports on the implementation of social and environmental responsibilities in accordance with statutory regulations regarding the social and environmental responsibilities of limited liability companies.

V. GUIDELINES FOR THE PREPARATION OF FINANCIAL PUBLICATION REPORTS AND FINANCIAL PERFORMANCE INFORMATION OF SHARIA BUSINESS UNITS

Periodicity	Quarterly	Annual
Reporting Period	End of March, June, September, and December months.	End of December month.
Coverage	1. Summary of financial statements.<br>2. Financial performance information.	1. General information.<br>2. Financial performance information.
Publication Media	1. Website of conventional commercial banks that have a UUS.<br>2. Newspaper or other electronic media (optional) 1).	Added to the Annual Financial Publication Report and Financial Performance Information published on the website of conventional commercial banks that have a UUS.
Publication Deadline	At the latest:<br>1. End of the third month after the reporting date, if accompanied by a public accountant's report for audit purposes (data position end of March, June, September months);<br>2. End of the second month after the reporting date, if accompanied by a public accountant's report for limited review or review (data position end of March, June, September months);<br>3. End of the first month after the reporting date, if not accompanied by a public accountant's report for audit and limited review or review (data position end of March, June, September months); and<br>4. End of March of the following year (data position end of December month).	At the latest 4 (four) months after the end of the fiscal year.
Submission to Otoritas Jasa Keuangan	Financial Reporting System of Otoritas Jasa Keuangan 2).	Added to the Annual Financial Publication Report and Financial Performance Information of conventional commercial banks submitted through:<br>1. Financial Reporting System of Otoritas Jasa Keuangan 2); or<br>2. Electronic reporting system of issuers 3).
Website Maintenance	At least the last 5 (five) years of reports.	At least the last 5 (five) years of reports.

Notes:

Conventional commercial banks that have a UUS must include the website address in the Quarterly Financial Publication Report and Financial Performance Information published in newspapers or other electronic media.
Submission through the Financial Reporting System of Otoritas Jasa Keuangan is carried out in accordance with the Financial Services Authority Regulation regarding reporting by conventional commercial banks through the Financial Services Authority reporting system and the Financial Services Authority Circular Letter regarding reporting by Sharia commercial banks and Sharia business units through the Financial Services Authority reporting system.
Submission through the electronic reporting system of issuers is carried out in accordance with the Financial Services Authority Regulation regarding the submission of periodic financial reports by issuers or public companies.

A. Financial Publication Reports and Financial Performance Information Quarterly Period

Scope
Quarterly Financial Publication Reports and Financial Performance Information of UUS must consist of at least:
a. Summary of Financial Statements
The summary of UUS financial statements must consist of at least:

quarterly balance sheet;
quarterly income statement and other comprehensive income; and
quarterly commitments and contingencies statement.
b. Financial Performance Information
financial ratios, consisting of at least:
a) ratio of UUS total assets to total assets of conventional commercial banks that have a UUS; b) ratio of non-performing productive assets to total productive assets; c) ratio of CKPN financial assets to productive assets; d) gross NPF ratio; e) net NPF ratio; f) PKR ratio; g) ROA ratio; h) profit-sharing financing ratio to total financing; and i) FDR;
profit-sharing distribution report;
zakat and waqf fund source and distribution report, specifically for data positions at the end of June and December months;
charity fund source and usage report, specifically for data positions at the end of June and December months; and
information on the composition of the Sharia Supervisory Board (DPS) consisting of the names of DPS members effectively serving on the reporting date.
Information on the composition of the DPS can be added to the section on the composition and composition of shareholders, as well as the composition of the Board of Directors and Board of Commissioners of conventional commercial banks in accordance with the Financial Services Authority Circular Letter regarding transparency and publication of reports of conventional commercial banks.

Report Format and Filling Guidelines
a. Summary of Financial Statements

Quarterly Publication Balance Sheet
a) Report Format
UUS :
Reporting Date :
(published in millions of Rupiah)

No.	ITEMS	Position
ASET
1. Cash	31 Desember
2. Placements at Bank Indonesia	Tahun Sebelumnya 2)
3. Placements at other banks
4. Securities held
5. Financing based on receivables
6. Profit-sharing financing
7. Other productive assets
8. Provision for impairment losses of financial assets -/-
9. Ijarah 1)
10. Fixed assets and inventory 1)
11. Non-productive assets
12. Other assets
TOTAL ASSETS
LIABILITAS DAN DANA INVESTASI
1. Wadiah savings funds
2. Mudarabah savings funds
3. Liabilities to Bank Indonesia
4. Liabilities to other banks
5. Securities issued
6. Other liabilities
7. Business funds
8. Retained earnings/losses
TOTAL LIABILITIES
9. Mudarabah Agreements
10. Other Agreements
TOTAL INVESTMENT FUNDS
TOTAL LIABILITIES AND INVESTMENT FUNDS

Notes:

: Presented net in the Balance Sheet.
: If there are new accounting treatments in the reporting position, the presentation of comparative positions refers to accounting standards regarding accounting policies, changes in accounting estimates, and errors.

b) Filling Guidelines

No.	ITEMS	ITEMS
1. Cash	1. Cash	01.01.00.00.00.00
2. Placements at Bank Indonesia	2. Placements at Bank Indonesia	01.02.00.00.00.00
3. Placements at other banks	3. Placements at other banks	01.03.00.00.00.00
4. Securities held	4. Securities held	01.05.00.00.00.00
5. Financing based on receivables	5. Financing based on receivables
a. Murabahah receivables	01.09.03.01.01.00
Deferred murabahah margin income -/-	01.09.03.01.02.00
b. Istishna' receivables	01.09.03.01.03.00
Deferred istishna' margin income -/-	01.09.03.01.04.00
c. Multijasa receivables	01.09.03.01.07.00
Deferred multijasa margin income -/-	01.09.03.01.08.00
d. Qardh receivables	01.09.03.01.05.00
e. Lease receivables	01.09.03.01.06.00
f. Other receivables	01.09.03.01.99.00
6. Profit-sharing financing	6. Profit-sharing financing
a. Mudarabah	01.09.03.02.01.00
b. Musyarakah	01.09.03.02.02.00
c. Others	01.09.03.02.99.00
7. Other productive assets	7. Other productive assets
a. Spot and forward claims	01.04.02.00.00.00
b. 01.07.00.00.00.00
c. Acceptance claims	01.08.00.00.00.00
d. Capital participation	01.10.00.00.00.00
e. Other financial assets	01.11.00.00.00.00
8. Provision for impairment losses of financial assets -/-	8. Provision for impairment losses of financial assets -/-
a. Securities held	01.12.01.00.00.00
b. Murabahah receivables	01.12.02.02.01.00
c. Istishna' receivables	01.12.02.02.02.00
d. Multijasa receivables	01.12.02.02.05.00
e. Qardh receivables	01.12.02.02.03.00
f. Lease receivables	01.12.02.02.04.00
g. Mudarabah financing	01.12.02.02.06.00
h. Musyarakah financing	01.12.02.02.07.00
i. Other profit-sharing financing	01.12.02.02.99.00
j. Other Financial Assets	01.12.03.00.00.00
9. Ijarah 1)	9. Ijarah
a. Ijarah assets	01.22.01.00.00.00
b. Accumulated depreciation/amortization -/-	01.22.02.00.00.00
c. Provision for impairment losses -/-	01.22.03.00.00.00
10. Fixed assets and inventory 1)	10. Fixed assets and inventory	01.14.01.00.00.00
Accumulated depreciation of fixed assets and inventory -/-	01.14.02.00.00.00
11. Non-productive assets	11. Non-productive assets
a. Abandoned properties	01.15.00.00.00.00
b. Foreclosed collateral	01.16.00.00.00.00
c. Suspended accounts	01.17.00.00.00.00
12. Other assets	12. Other assets
a. Intangible assets	01.13.01.00.00.00
Accumulated amortization -/-	01.13.02.00.00.00
b. Salam	01.19.00.00.00.00
c. In-progress istishna' assets	01.20.01.00.00.00
Istishna' termin -/-	01.20.02.00.00.00
d. Inventory	01.21.00.00.00.00
e. Other assets	01.99.00.00.00.00
TOTAL ASSETS	TOTAL ASSETS	01.00.00.00.00.00
LIABILITAS DAN DANA INVESTASI	LIABILITAS DAN DANA INVESTASI
1. Wadiah savings funds	1. Wadiah savings funds
a. Sharia-based current accounts - Wadiah Agreement	02.01.02.01.00.00
b. Sharia-based savings accounts - Wadiah Agreement	02.02.02.01.00.00
2. Mudarabah savings funds	2. Mudarabah savings funds
a. 02.01.02.02.00.00
b. 02.02.02.02.00.00
c. 02.03.02.01.00.00
3. Liabilities to Bank Indonesia	3. Liabilities to Bank Indonesia	02.05.00.00.00.00
4. Liabilities to other banks	4. Liabilities to other banks - Besides mudarabah profit sharing agreement	02.06.02.01.00.00
5. Securities issued	5. 02.10.02.01.00.00
a. 02.10.02.01.00.00
b. Securities issued - Mudarabah profit sharing agreement	02.10.02.02.00.00
6. Other liabilities	6. Other liabilities
a. Electronic money	02.04.00.00.00.00
b. Spot and forward liabilities	02.07.02.00.00.00
c. Acceptance liabilities	02.09.00.00.00.00
d. 02.11.02.01.00.00
e. Guarantee deposits	02.12.00.00.00.00
f. Other liabilities	02.99.00.00.00.00
7. Business funds	7. Business funds
a. Inter-office liabilities 1)	02.13.00.00.00.00
b. Inter-office assets 1)	01.18.00.00.00.00
8. Retained earnings/losses	8. Retained earnings/losses
a. Paid-in capital
i. Authorized capital	03.01.01.00.00.00
ii. Unpaid capital -/-	03.01.02.00.00.00
iii. Treasury stock -/-	03.01.03.00.00.00
b. Additional paid-in capital
i. Agio	03.02.01.00.00.00
ii. Disagio -/-	03.02.02.00.00.00
iii. Donation capital	03.02.03.00.00.00
iv. Capital payment funds	03.02.06.00.00.00
v. Others
a) Issued warrants	03.02.04.00.00.00
b) Stock options	03.02.05.00.00.00
c) Gains	03.02.99.01.00.00
d) Losses -/-	03.02.99.02.00.00
c. Other comprehensive income
i. Gains	03.03.01.00.00.00
ii. Losses	03.03.02.00.00.00
d Reserves
i. General reserves	03.04.01.00.00.00
ii. Target reserves	03.04.02.00.00.00
e. Profits/losses
i. Prior years
a) Profits	03.05.01.01.00.00
b) Losses -/-	03.05.01.02.00.00
ii. Current year
a) Profits	03.05.02.01.00.00
b) Losses -/-	03.05.02.02.00.00
TOTAL LIABILITIES	TOTAL LIABILITIES 1 to 8
9. Mudarabah Agreements	9. Mudarabah Agreements
a. Received financing - Mudarabah profit sharing agreement	02.11.02.02.00.00
b. Others Filled by UUS
10. Other Agreements	10. Other Agreements Filled by UUS
TOTAL INVESTMENT FUNDS	TOTAL INVESTMENT FUNDS 9 to 10
TOTAL LIABILITIES AND INVESTMENT FUNDS	TOTAL LIABILITIES AND INVESTMENT FUNDS 03.00.00.00.00.00

Notes:

: Presented net in the Balance Sheet.

LAPORAN BANK UMUM TERINTEGRASI (LBUT)	Sandi LBUT	No. POS-POS	POS-POS LAPORAN POSISI KEUANGAN	POS-POS LAPORAN POSISI KEUANGAN
LAPORAN KEUANGAN PUBLIKASI TRIWULANAN UUS
ASET
Claims on securities purchased with a promise to sell back (reverse repo)
Financing received based on Sharia principles - Besides mudarabah profit sharing agreement
Deposits based on Sharia principles - Non-profit sharing mudarabah agreement
Securities issued based on Sharia principles
Securities issued - Besides mudarabah profit sharing agreement

Quarterly Publication Income Statement and Other Comprehensive Income
a) Report Format
UUS :
Reporting Period :
(published in millions of Rupiah)

No.	ITEMS	Position
OPERATING INCOME AND EXPENSES
A. Operating Income and Expenses from Fund Distribution
1. Income from Fund Distribution
a. Income from receivables
b. Income from profit-sharing
c. Rental income
d. Others
2.
a.
b. Investment funds
3. Income after profit-sharing distribution
B. Operating Income and Expenses other than Fund Distribution
1. Foreign exchange transaction translation gains/losses
2. Income of the bank as mudharib in mudharabah muqayyadah
3. Commissions/provisions/fees and administration
4. Other income
5. Wadiah bonus expenses -/-
6. Expenses (recovery) of financial asset impairment losses -/-
7. Operational risk-related losses -/-
8. Expenses (recovery) of other (non-financial) asset impairment losses -/-
9. Labor expenses -/-
10. Other expenses -/-
Net Other Operating Income/Expenses
OPERATING PROFIT/LOSS
NON-OPERATING INCOME AND EXPENSES
1. Gains/losses on sale of fixed assets and inventory
2. Other non-operating income/expenses
NON-OPERATING PROFIT/LOSS
CURRENT YEAR PROFIT/LOSS BEFORE TAX
Income tax
OTHER COMPREHENSIVE INCOME
1. Items that will not be reclassified to profit/loss
2. Items that will be reclassified to profit/loss
TOTAL CURRENT YEAR COMPREHENSIVE PROFIT/LOSS

Notes:

: If there are new accounting treatments in the reporting position, the presentation of comparative positions refers to accounting standards regarding accounting policies, changes in accounting estimates, and errors.

No.	ITEMS	Position
CURRENT YEAR OTHER COMPREHENSIVE INCOME AFTER TAX
CURRENT YEAR NET PROFIT/LOSS
QUARTERLY UUS INCOME STATEMENT AND OTHER COMPREHENSIVE INCOME REPORT
Deposits, securities, and financing
Profit-sharing for Mudarabah Deposits, Securities, Financing, and Investment Funds -/-

b) Filling Guidelines

No.	ITEMS	ITEMS	LBUT Code
OPERATING INCOME AND EXPENSES	OPERATING INCOME AND EXPENSES	A. Operating Income and Expenses from Fund Distribution	A. Operating Income and Expenses from Fund Distribution
1. Income from Fund Distribution	1. Income from Fund Distribution	04.11.00.00.00.00
a. Income from receivables	a. Income from receivables
a) Murabahah	04.11.04.12.11.00 + 04.11.04.22.11.00
b) Istishna	04.11.04.12.12.00 + 04.11.04.22.12.00
c) Multijasa	04.11.04.12.14.00 + 04.11.04.22.14.00
d) Ujrah
i) Gadai	04.11.04.12.13.01 + 04.11.04.22.13.01
ii) Others	04.11.04.12.13.99 + 04.11.04.22.13.99
e) Others	04.11.04.12.19.00 + 04.11.04.22.19.00
b. Income from profit-sharing	b. Income from profit-sharing
a) Mudarabah	04.11.04.12.21.00 + 04.11.04.22.21.00
b) Musyarakah	04.11.04.12.22.00 + 04.11.04.22.22.00
c) Others	04.11.04.12.29.00 + 04.11.04.22.29.00
c. Rental income	c. Rental income	04.11.04.12.31.00 + 04.11.04.22.31.00
Depreciation of ijarah assets -/-	04.11.04.12.32.00 + 04.11.04.22.32.00
d. Others	d. Others
i. Placements at Bank Indonesia
a) Sharia Indonesia Certificate of Deposits (SBIS)	04.11.01.01.00.00
b) Sharia Bank Indonesia Deposit Facility (FASBIS)	04.11.01.02.00.00
c) Others	04.11.01.99.00.00
ii. Placements at other banks
a) Wadiah bonus
i) Sharia-based current accounts	04.11.02.01.02.01
ii) Sharia-based savings accounts	04.11.02.02.02.01
b) Profit-sharing
i) Sharia-based current accounts	04.11.02.01.02.02
ii) Sharia-based savings accounts	04.11.02.02.02.02
iii) Sharia-based deposits	04.11.02.03.02.00
c) Others	04.11.02.05.00.00
iii. Securities held
a) From Bank Indonesia
i) Indonesia Deposit Certificates (SDBI)	04.11.03.01.02.00
ii) Indonesia Securities (SBBI) in Foreign Currency	04.11.03.01.03.00
iii) Indonesia Sukuk (SukBI)	04.11.03.01.04.00
iv) Others	04.11.03.01.99.00
b) From other banks
i) Promissory notes	04.11.03.02.01.00
ii) Sharia Medium Term Notes	04.11.03.02.02.00
iii) Sukuk
(a) Subordination	04.11.03.02.05.01
(b) Others	04.11.03.02.05.99
iv) Sharia Asset-Backed Securities	04.11.03.02.06.00
v) Interbank Mudharabah Investment Certificates (SIMA)	04.11.03.02.07.00
vi) Others	04.11.03.02.99.00
c) From Government
i) Sharia State Treasury Bills (SPN)	04.11.03.03.02.00
ii) Ijarah Fixed Rate (IFR)	04.11.03.03.05.00
iii) Project Based Sukuk (PBS)	04.11.03.03.06.00
iv) Retail Sukuk	04.11.03.03.07.00
v) Others	04.11.03.03.99.00
d) From other parties
i) Promissory notes	04.11.03.04.01.00
ii) Bills of Exchange	04.11.03.04.02.00
iii) Sharia Medium Term Notes	04.11.03.04.04.00
iv) Sharia Mutual Funds	04.11.03.04.07.00
v) Sukuk
(a) Subordination	04.11.03.04.08.01
(b) Others	04.11.03.04.08.99
vi) Asset-Backed Securities	04.11.03.04.09.00
vii) Others	04.11.03.04.99.00
iv. Others
a) From Bank Indonesia	04.11.99.06.00.00
b) From other banks	04.11.99.01.00.00
c) From third parties who are not banks	04.11.99.02.00.00
d) Income from inter-office transactions
i) Headquarters/branches outside Indonesia	04.11.99.03.01.00
ii) Headquarters/branches inside Indonesia	04.11.99.03.02.00
e) Salam income	04.11.99.04.00.00
f) Correction of margin/profit-sharing/rental income -/-	04.11.99.05.00.00
2. 2. a + b	2. a + b
a. a. Deposits, securities, and financing	a. Deposits, securities, and financing
i. Liabilities to other banks
a) Sharia-based current accounts	05.11.02.01.02.01
b) Sharia-based savings accounts	05.11.02.02.02.01
c) Sharia-based deposits	05.11.02.03.02.01
d) Others	05.11.02.99.02.01
ii. Third-party funds who are not banks
a) Sharia-based current accounts	05.11.03.01.02.01
b) Sharia-based savings accounts	05.11.03.02.02.01
c) Sharia-based deposits	05.11.03.03.02.01
d) Others	05.11.03.99.02.01
iii.
a) Interbank Mudharabah Investment Certificates	05.11.04.22.01.01
b) Mudharabah Sukuk	05.11.04.22.01.02
c) Subordination Sukuk	05.11.04.22.01.03
d) Others	05.11.04.22.01.99
iv.
a) Interbank Mudharabah Investment Certificates	05.11.04.22.02.01
b) Mudharabah Sukuk	05.11.04.22.02.02
c) Subordination Sukuk	05.11.04.22.02.03
d) Others	05.11.04.22.02.99
v.
a) Mudharabah Sukuk	05.11.04.32.01.01
b) Subordination Sukuk	05.11.04.32.01.02
c) Others	05.11.04.32.01.99
vi.
a) Mudharabah Sukuk	05.11.04.32.02.01
b) Subordination Sukuk	05.11.04.32.02.02
c) Others	05.11.04.32.02.99
vii. Financing received from other banks Mudharabah - Non profit Sharing	05.11.05.22.01.00
viii. Financing received from third parties who are not banks Mudharabah - Non profit Sharing	05.11.05.32.01.00
ix. Others to Bank Indonesia	05.11.99.40.00.00
x. Others to other banks	05.11.99.10.00.00
xi. Others to third parties who are not banks	05.11.99.20.00.00
xii. Inter-office transactions
a) Headquarters/branches outside Indonesia	05.11.99.30.01.01
b) Headquarters/branches inside Indonesia	05.11.99.30.02.01

No.	POS-POS	LAPORAN LABA RUGI	Sandi LBUT	POS-POS LAPORAN POSISI KEUANGAN	POS-POS LAPORAN POSISI KEUANGAN
LAPORAN KEUANGAN PUBLIKASI TRIWULANAN UUS
LAPORAN BANK UMUM TERINTEGRASI (LBUT)
Securities issued based on Sharia principles to other banks
Securities issued based on Sharia principles to third parties who are not banks
Deposits, securities, and financing
Securities issued based on Sharia principles to other banks
Securities issued based on Sharia principles to third parties who are not banks
Profit-sharing for Mudarabah Deposits, Securities, Financing, and Investment Funds -/-
Profit-sharing for Mudarabah Deposits, Mudarabah Financing, and Investment Funds -/-

b. Investment Funds
i. Financing received from other banks Mudharabah - Profit Sharing 05.11.05.22.02.00
ii. Financing received from third parties other than banks Mudharabah - Profit Sharing 05.11.05.32.02.00
3. Income after profit sharing distribution 3. Income after profit sharing distribution 1 - 2
B. Operating Income and Expenses other than from Fund Disbursement B. Operating Income and Expenses other than from Fund Disbursement

Gain/loss from foreign currency transaction translation 1. Gain/loss from foreign currency transaction translation
a. Gain from foreign currency transaction translation 04.12.09.00.00.00 b. Loss from foreign currency translation 05.12.15.00.00.00
Bank income as mudharib in mudharabah muqayyadah 2. Bank income as mudharib in mudharabah muqayyadah 04.12.99.01.00.00
Commission/provision/fee and administration 3. Commission/provision/fee and administration
a. Managed funds 04.12.07.01.00.00 b. Financing 04.12.07.02.00.00
c. L/C issuance 04.12.07.03.00.00
d. APMK 04.12.07.04.00.00 e. Selling agent 04.12.07.05.00.00 f. Transfer and collection 04.12.07.06.00.00 g. Payment point 04.12.07.07.00.00 h. Others 04.12.07.99.00.00
Other income 4. Other income
a. Increase in fair value of financial assets
i. Securities 04.12.01.01.00.00
ii. Spot and forward 04.12.01.03.00.00
iii. Other financial assets 04.12.01.99.00.00
b. Decrease in fair value of financial liabilities
i. Securities 04.12.02.01.00.00
ii. Spot and forward transactions 04.12.02.02.00.00
c. Gain on sale of financial assets
i. Securities
a) measured at fair value through profit/loss 04.12.03.01.01.00 b) 04.12.03.01.02.00 c) measured at amortised cost 04.12.03.01.03.00
ii. Other financial assets 04.12.03.99.00.00
d. Gain on spot and forward transactions (realised) 04.12.04.02.00.00 e. Dividends 04.12.05.00.00.00 f. Gain from participation with equity method 04.12.06.00.00.00 g. Gain on disposal of ijarah assets 04.12.11.00.00.00 h. Other income - Others 04.12.99.99.00.00
Wadiah bonus expense -/- 5. Wadiah bonus expense -/-
a. Other Banks 05.11.02.01.02.03 +
05.11.02.02.02.03 b. Third parties other than banks 05.11.03.01.02.03 +
05.11.03.02.02.03

a. Securities 05.12.07.03.00.00 b. Receivables
i. Murabahah receivables 05.12.07.05.02.01
ii. Istishna' receivables 05.12.07.05.02.02
iii. Lease receivables 05.12.07.05.02.03
iv. Qardh receivables 05.12.07.05.02.04
v. Multi-service receivables 05.12.07.05.02.05
c. Profit-sharing financing
i. Mudarabah 05.12.07.05.03.01
ii. Musyarakah 05.12.07.05.03.02
iii. Others 05.12.07.05.03.99
d. Other financial assets
i. Placements with other banks 05.12.07.01.00.00
ii. Spot and forward receivables 05.12.07.02.00.00
iii. Acceptance receivables 05.12.07.04.00.00
iv. Participation 05.12.07.06.00.00
v. Others 05.12.07.07.00.00
vi. Administrative account transactions
a) Irrevocable L/C 05.12.07.08.01.00 b) Guarantees issued 05.12.07.08.02.00 c) Drawing allowances 05.12.07.08.03.00 e. Correction of impairment loss provisions -/- 04.12.10.00.00.00 Financial assets -/- 04.12.10.01.00.00
7. Losses related to operational risk -/- 7. Losses related to operational risk -/-
a. Internal fraud 05.12.08.01.00.00 b. External crime 05.12.08.02.00.00
8. 8.
a. Ijarah assets 05.12.12.01.00.00 b. Fixed assets and inventory 05.12.12.02.00.00
c. Intangible assets 05.12.12.03.00.00
d. Vacant properties 05.12.12.04.00.00 e. Suspense accounts 05.12.12.05.00.00 f. Inter-office 05.12.12.06.00.00 g. Acquired assets 05.12.12.07.00.00 h. Inventory 05.12.12.08.00.00
i. Others 05.12.12.99.00.00
j. Correction of impairment loss provisions -/- 04.12.10.00.00.00
i. Non-financial assets -/- 04.12.10.02.00.00
ii. Other assets -/- 04.12.10.99.00.00
9. Labor expenses -/- 9. Labor expenses -/-
a. Director salaries 05.12.13.01.00.00 b. Non-director salaries and wages 05.12.13.02.00.00
c. Commissioner and supervisor honorariums 05.12.13.03.00.00
d. Other salaries 05.12.13.99.00.00
10. Other expenses -/- 10. Other expenses -/-
a. Liabilities with other banks - Non mudarabah 05.11.02.99.02.03 b. Financing received from other banks - Non mudarabah 05.11.05.22.03.00
c. Financing received from third parties other than banks - Non mudarabah measured at fair value through other comprehensive income 05.11.05.32.03.00
d. Remuneration expenses to Bank Indonesia 05.12.01.00.00.00 e. Decrease in fair value of financial assets
i. Securities 05.12.03.01.00.00
ii. Spot and forward 05.12.03.03.00.00
iii. Other financial assets 05.12.03.99.00.00
f. Increase in fair value of financial liabilities 05.12.04.00.00.00 g. Loss on sale of financial assets
i. Securities
a) measured at fair value through profit/loss 05.12.05.01.01.00 b) 05.12.05.01.02.00 c) amortised cost 05.12.05.01.03.00
ii. Other financial assets 05.12.05.99.00.00
h. Loss on spot and forward transactions (realised) 05.12.06.02.00.00
i. Loss from participation with equity method 05.12.09.00.00.00
j. Loss on disposal of ijarah assets 05.12.16.00.00.00 k. Commission/provision/fee and administration
i. Financing commission/provision 05.12.10.01.00.00
ii. Financing sub-concession commission/provision 05.12.10.02.00.00
iii. Others 05.12.10.99.00.00
l. Depreciation/amortization
i. Fixed assets and inventory 05.12.11.01.00.00
ii. Vacant properties 05.12.11.02.00.00
iii. Deferred expenses 05.12.11.03.00.00
iv. Intangible assets 05.12.11.04.00.00
v. Others 05.12.11.99.00.00
m. Education and training
i. Commissioners and supervisors 05.12.13.04.01.00
ii. Directors 05.12.13.04.02.00
iii. Employees 05.12.13.04.03.00
iv. Others 05.12.13.04.99.00
n. Promotion expenses
i. Media advertising 05.12.14.01.00.00
ii. Others 05.12.14.99.00.00
o. Insurance premiums
i. Financing 05.12.99.01.01.00
ii. Third-party fund guaranteeing 05.12.99.01.02.00
iii. Operational losses 05.12.99.01.03.00
iv. Others 05.12.99.01.99.00
No. LINE ITEMS PROFIT OR LOSS STATEMENT LINE ITEMS PROFIT OR LOSS Financing received from third parties other than banks - Non mudarabah measured at fair value through other comprehensive income LBUT Code QUARTERLY PUBLICATION FINANCIAL STATEMENTS UUS INTEGRATED COMMERCIAL BANK REPORTS (LBUT) measured at fair value through other comprehensive income Expenses (recovery) of impairment losses on other assets (non-financial) -/- Expenses (recovery) of impairment losses on other assets (non-financial) -/- Expenses (recovery) of impairment losses on financial assets (impairment) -/- Expenses (recovery) of impairment losses on financial assets (impairment) -/-

Commitments and Contingencies Report Quarterly Publication
a) Report Format p. Operational risk loss provisions 05.12.99.02.00.00 q. Research and development 05.12.99.03.00.00 r. Taxes (excluding income tax) 05.12.99.04.00.00 s. Maintenance and repairs 05.12.99.05.00.00 t. Goods and services
i. Technology, System, and Information Management Services (TSI) 05.12.99.06.01.00
ii. Others 05.12.99.06.99.00
u. Financing restructuring losses 05.12.99.07.00.00
v. Ijarah asset repair costs 05.12.99.08.00.00
w. Rent 05.12.99.09.00.00
x. Others 05.12.99.99.00.00
Net Other Operating Income/Expenses Net Other Operating Income/Expenses 1 to 10 OPERATING PROFIT/LOSS OPERATING PROFIT/LOSS

Operating Profit 03.05.02.01.11.00
Operating Loss -/- 03.05.02.02.11.00
NON-OPERATING INCOME AND EXPENSES NON-OPERATING INCOME AND EXPENSES
Gain/loss on sale of fixed assets and inventory 1. Gain/loss on sale of fixed assets and inventory
a. Gain on sale of fixed assets and inventory 04.20.01.00.00.00 b. Loss on sale of fixed assets and inventory -/- 05.20.01.00.00.00
Other non-operating income/expenses 2. Other non-operating income/expenses
a. Receipts of operational loss insurance claims 04.20.99.01.00.00 b. Others 04.20.99.99.00.00
c. Other non-operating expenses -/- 05.20.99.00.00.00
NON-OPERATING PROFIT/LOSS NON-OPERATING PROFIT/LOSS
Non-Operating Profit 03.05.02.01.12.00
Non-Operating Loss -/- 03.05.02.02.12.00
CURRENT YEAR PROFIT/LOSS BEFORE TAX CURRENT YEAR PROFIT/LOSS BEFORE TAX
Current Year Profit Before Tax 03.05.02.01.10.00
Current Year Loss Before Tax -/- 03.05.02.02.10.00
Income tax Income tax
Current year tax estimate -/- 03.05.02.01.40.00
Deferred tax income/expense
a. Deferred tax income 03.05.02.02.40.01 b. Deferred tax expense -/- 03.05.02.02.40.02 CURRENT YEAR NET PROFIT/LOSS CURRENT YEAR NET PROFIT/LOSS
Current Year Net Profit 03.05.02.01.00.00
Current Year Net Loss -/- 03.05.02.02.00.00
OTHER COMPREHENSIVE INCOME OTHER COMPREHENSIVE INCOME
Items that will not be reclassified to profit or loss 1. Items that will not be reclassified to profit or loss
a. Gains arising from revaluation of fixed assets Filled by UUS b. Filled by UUS
c. Others Filled by UUS
Items that will be reclassified to profit or loss 2. Items that will be reclassified to profit or loss filled by BUS
a. Filled by UUS b. Filled by UUS
c. Others Filled by UUS
Filled by UUS
TOTAL CURRENT YEAR COMPREHENSIVE PROFIT/LOSS TOTAL CURRENT YEAR COMPREHENSIVE PROFIT/LOSS Filled by UUS No. LINE ITEMS PROFIT OR LOSS STATEMENT LINE ITEMS PROFIT OR LOSS LBUT Code QUARTERLY PUBLICATION FINANCIAL STATEMENTS UUS INTEGRATED COMMERCIAL BANK REPORTS (LBUT) Gains/losses arising from increase in fair value of financial assets equity instruments measured at fair value through other comprehensive income CURRENT YEAR OTHER COMPREHENSIVE INCOME AFTER TAX Gains/losses arising from adjustments due to translation of financial statements in foreign currency Gains/losses arising from remeasurement over defined benefit pension programs CURRENT YEAR OTHER COMPREHENSIVE INCOME AFTER TAX UUS :
Report Date :
(announced in millions of Rupiah)
I. COMMITMENT RECEIVABLES
Undrawn financing facilities
Others
II. COMMITMENT LIABILITIES
Undrawn financing facilities
Others
III. CONTINGENT RECEIVABLES
Guarantees received
Income in progress
Others
IV. CONTINGENT LIABILITIES
Guarantees issued
Others
Notes:

: If there is new accounting treatment applicable in the report position, the presentation of the comparative position refers to the financial accounting standards regarding accounting policies, changes in accounting estimates, and errors.
Foreign currency positions to be delivered for spot and forward transactions QUARTERLY COMMITMENTS AND CONTINGENCIES REPORT UUS No. LINE ITEMS Position Report Date 31 December Previous Year 1) Foreign currency positions to be received from spot and forward transactions

b) Filling Guidelines b. Financial Performance Information

Financial Ratio Report
a) Report Format b) Filling Guidelines
RATIO FORMULA DESCRIPTION
Performance Ratio

Total asset ratio
UUS to total assets of conventional commercial banks having UUS Total UUS assets Total assets of conventional commercial banks having UUS

Total UUS assets are the
total assets of the combined UUS balance sheet report.
Total assets of conventional
commercial banks having UUS are the combined balance sheet report of the parent conventional commercial bank including total UUS assets.

Ratio of
problematic productive assets to total productive assets Problematic productive assets (excluding administrative account transactions) Total productive assets (excluding administrative account transactions)

Coverage of components
and quality of productive assets in accordance with Financial Services Authority Regulations regarding assessment of quality of commercial bank assets UUS :
Report Date :
Report Date Position Report Date Position
Previous Year

Low Quality Financing (LQF)
Return on Asset (ROA) 1)

Notes:

: UUS adds additional notes that ROA takes into account investment funds if UUS has investment funds.
QUARTERLY FINANCIAL RATIO REPORT UUS
Non Performing Financing (NPF) net
RATIO
Total UUS assets to total assets of conventional commercial banks having UUS Problematic productive assets to total productive assets Provision for Impairment Losses (CKPN) of financial assets to productive assets Non Performing Financing (NPF) gross Profit-sharing financing to total financing Financing to Deposit Ratio (FDR)
I. COMMITMENT RECEIVABLES COMMITMENT RECEIVABLES

Undrawn financing facilities 1. Undrawn financing facilities
a. Banks 06.01.01.01.00.00 b. Others 06.01.01.99.00.00
1. 06.01.02.00.00.00
Others 3. Others 06.01.99.00.00.00
II. COMMITMENT LIABILITIES COMMITMENT LIABILITIES
Undrawn financing facilities 1. Undrawn financing facilities
a. Committed 06.02.01.01.00.00 b. Uncommitted 06.02.01.02.00.00
1. 06.02.03.00.00.00
Others 3. Others
a. Irrevocable L/C still in effect 06.02.02.00.00.00 b. Others 06.02.99.00.00.00
III. CONTINGENT RECEIVABLES CONTINGENT RECEIVABLES
Guarantees received 1. Guarantees received 06.03.01.00.00.00
Income in progress 2. Income in progress
a. Murabahah 06.03.02.01.00.00 b. Istishna' 06.03.02.02.00.00
c. Lease 06.03.02.03.00.00
d. Profit sharing 06.03.02.04.00.00 e. Others 06.03.02.99.00.00
Others 3. Others 06.03.99.00.00.00
IV. CONTINGENT LIABILITIES CONTINGENT LIABILITIES
Guarantees issued 1. Guarantees issued 06.04.01.00.00.00
Others 2. Others 06.04.99.00.00.00
QUARTERLY COMMITMENTS AND CONTINGENCIES REPORT UUS LBUT Code INTEGRATED COMMERCIAL BANK REPORTS (LBUT) No. LINE ITEMS COMMITMENTS AND CONTINGENCIES REPORT QUARTERLY PUBLICATION FINANCIAL STATEMENTS UUS Foreign currency positions to be received from spot and forward transactions Foreign currency positions to be delivered for spot and forward transactions Foreign currency positions to be received from spot and forward transactions Foreign currency positions to be delivered for spot and forward transactions ADMINISTRATIVE ACCOUNT LINE ITEMS

RATIO FORMULA DESCRIPTION sharia and sharia business units.

Problematic productive assets are
productive assets with poor, doubtful, and non-performing quality.
The calculated figures are based on
recorded values in the balance sheet report gross (before deducting CKPN).

Ratio of CKPN financial assets
to productive assets
CKPN of financial assets
Total productive assets
(excluding administrative account transactions)

CKPN of financial assets
is CKPN that has been formed in accordance with financial accounting standards regarding impairment.
Coverage of productive asset components in accordance with
Financial Services Authority Regulations regarding assessment of quality of sharia commercial bank assets and sharia business units.
Total productive assets are calculated
based on recorded values in the Balance Sheet Report gross (before deducting CKPN).

Gross NPF ratio
Problematic financing
Total Financing

Financing is
financing in accordance with
Financial Services Authority Regulations regarding assessment of quality of sharia commercial bank assets and sharia business units.
Financing only covers
financing to third parties other than banks.
Problematic financing is
financing with poor quality,

RATIO FORMULA DESCRIPTION doubtful, and non-performing quality.

The calculated figures are based on
recorded values in the Balance Sheet Report gross (before deducting CKPN).
Ratio formula in accordance with
Financial Services Authority Regulations regarding assessment of health level of sharia commercial banks and sharia business units.

Net NPF ratio (Problematic financing - CKPN
problematic financing)
Total financing

Financing is
financing in accordance with
Financial Services Authority Regulations regarding assessment of quality of sharia commercial bank assets and sharia business units.
Financing only covers
financing to third parties other than banks.
Problematic financing is
financing with poor quality, doubtful, and non-performing quality.
CKPN of problematic financing is
CKPN that has been formed by UUS in accordance with financial accounting standards regarding impairment.
Problematic financing figures and total
financing are calculated based on recorded values in the Balance Sheet Report gross (before deducting CKPN).

LQF Ratio
Low quality financing
Total financing

Low quality financing is all
financing to third parties other than banks that have special attention, poor, doubtful, and non-performing quality, including restructured financing of poor quality.
Total financing is
financing to third parties other than banks.

ROA Ratio
Profit before tax
Average total assets

Profit before tax is
current year profit before tax that is annualized.
Average total assets figure is the accumulation
of total assets every month divided by the number of months.
Example for June position:
Accumulation of total assets position from January to June divided by 6.
Ratio formula in accordance with
Financial Services Authority Regulations regarding assessment of health level of sharia commercial banks and sharia business units.

Ratio of profit-sharing
financing to total financing
Profit-sharing financing
Total financing

Financing is
financing in accordance with
Financial Services Authority Regulations regarding assessment of quality of sharia commercial bank assets and sharia business units.
Financing only covers
financing to third parties other than banks.
Profit-sharing financing is all
financing with profit-sharing agreements, both using profit sharing method or net revenue sharing.

RATIO FORMULA DESCRIPTION

Total financing is calculated
based on recorded values in the Balance Sheet Report gross (before deducting CKPN).
Ratio formula in accordance with
Financial Services Authority Regulations regarding assessment of health level of sharia commercial banks and sharia business units. . FDR Financing Third-party funds
Financing is
financing in accordance with
Financial Services Authority Regulations regarding assessment of quality of sharia commercial bank assets and sharia business units .
Financing only covers
financing to third parties other than banks.
Third-party funds cover current accounts,
savings, and deposits (not including interbank placements).

Profit Sharing Distribution Report
a) Report Format b) Filling Guidelines
Profit Sharing Distribution Report

The profit sharing distribution report reports the details
of the calculation of profit sharing distribution on income obtained from financing and the simple calculation mechanism in determining the amount of profit sharing distributed to investor customers in the reporting month period. The profit sharing distribution report is presented in 2 (two) categories, namely; a. mudarabah deposits, securities, and financing; and b. investment funds. UUS :
Report Period :
(announced in millions of Rupiah)
Ratio
(%)
Total
Profit Sharing
Indication
Rate of Return (%)
A B C D E
Liabilities to Other Banks
Mudarabah Current Accounts
Mudarabah Savings
Mudarabah Deposits
a. 1 Month b. 3 Months
c. 6 Months
d. 12 Months
Issued Securities
Financing Received
Placements with Other Banks
Owned Securities
Murabahah Receivables
Istishna Receivables
Multi-service Receivables
Other Receivables
Pawn Financing
Mudarabah Financing
Musyarakah Financing
Lease Receivables
Ijarah
Other Financing
Ratio
(%)
Total
Profit Sharing
Indication
Rate of Return (%)
A B C D E
Financing Received
Others
Placements with Other Banks
Owned Securities
Murabahah Receivables
Istishna Receivables
Multi-service Receivables
Other Receivables
Pawn Financing
Mudarabah Financing
Musyarakah Financing
Lease Receivables
Ijarah
Other Financing
Total
Investment Funds
Type of Fund Gathering
Balance
Average
Income to be
Shared
Fund Owner Share
PROFIT SHARING DISTRIBUTION REPORT
Mudarabah Deposits, Securities, and Financing
Type of Fund Gathering
Balance
Average
Income to be
Shared
Fund Owner Share
Total
Type of Fund Disbursement Balance Average Income Received A B Total Type of Fund Disbursement Balance Average Income Received A B Total UUS :
Report Period :
(announced in millions of Rupiah)
Ratio
(%)
Total
Profit Sharing
Indication
Rate of Return (%)
A B C D E
Liabilities to Other Banks
Mudarabah Current Accounts
Mudarabah Savings
Mudarabah Deposits
a. 1 Month b. 3 Months
c. 6 Months
d. 12 Months
Issued Securities
Financing Received
Placements with Other Banks
Owned Securities
Murabahah Receivables
Istishna Receivables
Multi-service Receivables
Other Receivables
Pawn Financing
Mudarabah Financing
Musyarakah Financing
Lease Receivables
Ijarah
Other Financing
Ratio
(%)
Total
Profit Sharing
Indication
Rate of Return (%)
A B C D E
Financing Received
Others
Placements with Other Banks
Owned Securities
Murabahah Receivables
Istishna Receivables
Multi-service Receivables
Other Receivables
Pawn Financing
Mudarabah Financing
Musyarakah Financing
Lease Receivables
Ijarah
Other Financing
Total
Investment Funds
Type of Fund Gathering
Balance
Average
Income to be
Shared
Fund Owner Share
PROFIT SHARING DISTRIBUTION REPORT
Mudarabah Deposits, Securities, and Financing
Type of Fund Gathering
Balance
Average
Income to be
Shared
Fund Owner Share
Total
Type of Fund Disbursement Balance Average Income Received A B Total Type of Fund Disbursement Balance Average Income Received A B Total
In the fund disbursement section, average balance and
income received are reported. Average balance presents the weighted average value of funds disbursed in the current month period. Income received presents the value of income received and to be distributed to third-party funds on a cash basis.
In the fund gathering section for mudarabah deposits,
securities, and financing, it is detailed by type of fund gathering and counterparty, namely:
a. liabilities to other banks; b. mudarabah current accounts;
c. mudarabah savings;
d. mudarabah deposits, detailed by term of 1 (one) month, 3 (three) months, 6 (six) months, and 12 (twelve) months; e. issued securities; and/or f. financing received.
In the fund gathering section for investment funds, it is detailed by type of fund gathering and counterparty,
namely:
a. financing received; and/or b. others.
Information reported in the fund gathering section includes:
a. average balance, presenting the weighted average value of the type of fund gathering placed by customers in the current month period; b. income to be shared, presenting the value of income on a cash basis that belongs to customers and UUS allocated according to the type of fund gathering;
c. fund owner share - ratio (%), presenting the ratio
agreed upon for income to be distributed by UUS to customers; d. fund owner share - total profit sharing, presenting the profit sharing received by customers by considering the income to be shared with the magnitude of the agreed ratio; and e. fund owner share - indication rate of return (%), presenting the equivalent rate of the total profit sharing against the balance of fund gathering placed by customers that has been annualized.

Report on Sources and Distribution of Zakat and Waqf Funds
a) Report Format b) Filling Guidelines
Report on Sources and Distribution of Zakat and Waqf Funds

The report on sources and distribution of zakat and waqf funds is a report that shows the sources and distribution of zakat and waqf funds to zakat management entities and waqf management entities up to the reporting date.
The report on sources and distribution of zakat and waqf funds is reported comparatively with positions as of December 31 of the previous year.
The Sharia Commercial Bank (UUS) presents the report on sources and distribution of zakat and waqf funds as a main component of the financial statements by presenting:
a. Sources and Distribution of Zakat Funds

Receipt of zakat funds originating from:
a) Internal UUS; and b) External UUS, which consists of:
(1) zakat funds deposited or deducted from customer accounts upon the customer's order; and/or

Description	Reporting Date Position	Previous Year December 31 Position
A. Sources and Distribution of Zakat Funds
1. Receipt of zakat funds originating from:
a. Internal UUS
b. External UUS
Total receipts
2. Distribution of zakat funds to zakat management entities
a. Zakat collection agencies (Lembaga Amil Zakat)
b. Zakat foundations (Badan Amil Zakat)
Total distribution
B. Sources and Distribution of Waqf Funds
1. Receipt of waqf funds originating from:
a. Internal UUS
b. External UUS
Total receipts
2. Distribution of waqf funds to waqf management entities
a. Indonesian Waqf Board (Badan Wakaf Indonesia)
b. Other Nazir 1)
c. … 2)
d. Others 3)
Total distribution

Notes:

: The name of the institution or party as nazir is stated where the UUS distributes at least 5% (five percent) of the total waqf fund distribution.
: If there are more than 1 (one) and at most 20 (twenty) nazir where the UUS distributes at least 5% (five percent), the name of the said institution or party is stated.
: All nazir where the UUS distributes less than 5% (five percent) of the total waqf fund distribution.

QUARTERLY REPORT ON SOURCES AND DISTRIBUTION OF ZAKAT AND WAQF FUNDS BY UUS UUS :
Reporting Period :
Description
(announced in millions of Rupiah)

(2) community zakat funds from non-UUS customers deposited through UUS.
2) Distribution of zakat funds to zakat management entities in accordance with applicable regulations, including:
a) zakat collection agencies; and/or b) zakat foundations. b. Sources and Distribution of Waqf Funds

Receipt of waqf funds originating from:
a) Internal UUS; and b) External UUS, which consists of:
(1) waqf funds deposited or deducted from customer accounts upon the customer's order; and/or (2) community waqf funds from non-UUS customers deposited through UUS.
Distribution of waqf funds to waqf management entities, including:
a) Indonesian Waqf Board; and/or b) Other Nazir.
The name of the institution or party as nazir stated in the Profit Distribution Report is the nazir where the BUS distributes at least 5% (five percent) of the UUS's total waqf fund distribution. If the nazir where the UUS distributes less than 5% (five percent) of the total waqf fund distribution, the UUS states the nazir's name as "Others".
Report on Sources and Use of Charity Funds
a) Report Format

Description	Reporting Date Position	Previous Year December 31 Position
QUARTERLY REPORT ON SOURCES AND USE OF CHARITY FUNDS BY UUS
UUS :
Reporting Period :
(announced in millions of Rupiah)
1. Beginning balance of charity funds
2. Receipt of charity funds
a. Alms and donations (Infak and sedekah)
b. Return of productive charity funds
c. Penalties
d. Non-halal receipts
e. Others
Total receipts
3. Use of charity funds
a. Productive charity funds
b. Donations
c. Other uses for public interest
Total use
4. Increase/decrease in charity funds
5. Ending balance of charity funds

b) Filling Guidelines
Report on Sources and Use of Charity Funds

The report on sources and use of charity funds is a report that shows the sources and use of charity funds up to the reporting date, as well as the charity fund balance showing charity funds that have not been distributed as of the reporting date.
The report on sources and use of charity funds is reported comparatively with positions as of December 31 of the previous year.
The charity fund sources at the beginning of the period present data on the charity fund balance at the beginning of the reporting period year (January 1).
Receipt of charity funds presents the sources of charity fund receipts received by the BUS starting from the beginning of the period (January 1) up to the reporting date in the form of:
a. Alms and donations (Infak and sedekah).
Infak and sedekah are funds received from external UUS or from customer accounts upon the customer's order. b. Return of productive charity funds.
c. Penalties.
Penalties are receipts from customers due to negligence or intent that result in the customer's obligations not being met according to the contract. d. Non-halal receipts. Non-halal receipts are receipts originating from conventional bank giro services or other receipts that cannot be avoided in UUS operational activities. e. Others. Others are receipts that cannot be grouped into letters a through d.
Use of charity funds presents the use of charity funds distributed by the UUS starting from the beginning of the period (January 1) up to the reporting date in the form of:
a. productive charity funds; b. donations; and/or
c. other uses for public interest.
Increase/decrease in sources over use of charity funds presents the difference between total receipts and total use of charity funds.
Charity fund sources at the end of the period present data on the charity fund balance at the end of the reporting period, which is derived from the sum of the beginning charity fund balance at the beginning of the period and the increase/decrease in charity funds.

B. Annual Financial Publication and Financial Performance Information Reports The annual UUS financial publication and financial performance information reports are presented as part of the annual conventional commercial bank financial publication and financial performance information reports that have a UUS, which must include at least:

General Information, namely:
Conventional commercial banks with a UUS add information to the bank profile section with information including:
a. organizational structure in the form of a chart, including committees under the Sharia Supervisory Board (DPS) (if any); b. DPS profile at least consisting of:

DPS composition, positions, and summary of biographies.
In the event of changes in DPS member composition occurring after the end of the fiscal year up to the deadline for submitting the Annual Financial Publication and Financial Performance Information Report, the composition stated is the DPS composition before and after the change;
latest photo;
age;
nationality;
educational background;
career history, including information on:
a) number and date of deed of approval, consent, and/or registration from the competent authority regarding appointment as a DPS member; b) concurrent positions as a DPS member (if any); and c) experience and working periods, both within and outside the UUS; and
certifications, education, and/or training attended by DPS members during the fiscal year (if any) in accordance with Financial Services Authority regulations regarding the application of Sharia governance for Sharia commercial banks and Sharia business units;
c. directors' report, adding information including:
strategies and policies established by the directors of the conventional commercial bank to develop the UUS;
report from the director member overseeing the UUS containing information regarding UUS management; and
types of products and services offered by the UUS.
d. DPS report at least consisting of:
results of supervision over policies and management by the directors to ensure compliance with Sharia principles;
results of supervision over the implementation of UUS strategies related to the application of Sharia principles;
responses to the application of UUS Sharia governance;
changes in DPS member composition and reasons for the changes (if any); and
frequency and mechanism for providing advice to director members, including providing Sharia opinions regarding UUS activities.

UUS Financial Performance Information, namely:
a. UUS business development including the number and composition of fund distribution, net profit, ROA ratio, gross and net NPF ratio, FDR, number and composition of fund sources, number of assets, and other relevant information; b. realization of profit-sharing rates or returns and methods for calculating profit-sharing distribution;
c. profit-sharing distribution report;
d. report on sources and distribution of zakat and waqf funds; and e. report on sources and use of charity funds.

VI. GUIDELINES FOR PREPARING UUS RISK EXPOSURE PUBLICATION REPORTS

Subject	Quarterly	Annual
Periodization	End of March, June, and September months.	End of December month.
Coverage	1. Calculation of Liquidity Coverage Ratio (LCR).<br>2. Net Stable Funding Ratio (NSFR) Report.	1. General risk management application.<br>2. Qualitative risk exposure information:<br>a. interest rate risk, and<br>b. investment risk.<br>3. Quantitative risk exposure information:<br>a. calculation of Liquidity Coverage Ratio (LCR); and<br>b. Net Stable Funding Ratio (NSFR) report.
Announcement Media	Website of the conventional commercial bank having a UUS.	Added to the Annual Risk Exposure and Capital Publication of the conventional commercial bank having a UUS, announced on the website of the conventional commercial bank having a UUS.
Announcement Deadline	At the latest:<br>1. end of the third month after the reporting date, if accompanied by a public accountant report for audit purposes (data position end of March, June, September months);<br>2. end of the second month after the reporting date, if accompanied by a public accountant report for limited review or reviu (data position end of March, June, September months); and<br>3. end of the first month after the reporting date, if not accompanied by a public accountant report for audit and limited review or reviu (data position end of March, June, September months).	At the latest March 31 of the following year.
Submission to Financial Services Authority	Not regulated.	Added to the Annual Financial Publication and Financial Performance Information Report submitted via:<br>1. Financial Services Authority reporting system 1); or<br>2. issuer electronic reporting system 2).
Website Maintenance	At least the last 5 (five) years of reports.	At least the last 5 (five) years of reports.

Notes:

Submission via the Financial Services Authority reporting system is carried out in accordance with Financial Services Authority Regulations regarding bank reporting through the Financial Services Authority reporting system and Financial Services Authority Circulars regarding Sharia commercial bank and Sharia business unit reporting through the Financial Services Authority reporting system.
Submission via the issuer electronic reporting system is carried out in accordance with Financial Services Authority Regulations regarding the submission of periodic financial reports by issuers or public companies.

A. Quarterly Risk Exposure Publication Report

Scope
The UUS quarterly risk exposure report must include at least:
a. calculation of the Liquidity Coverage Ratio (LCR); and b. Net Stable Funding Ratio (NSFR) report, according to Financial Services Authority Regulations regarding liquidity coverage ratio and net stable funding ratio for Sharia commercial banks and Sharia business units.
Report Format and Filling Guidelines
a. UUS Liquidity Coverage Ratio (LCR) Calculation

Report Format
Filling Guidelines
Disclosure of UUS Liquidity Coverage Ratio (LCR) Calculation

Quantitative Information
a. Data for each row in the quarterly LCR calculation is calculated using average data from daily positions within the quarterly reporting period. b. The number of data points used in the quarterly LCR calculation is filled with the number of days used to calculate the quarterly LCR.
c. Total High Quality Liquid Asset (HQLA)
Filled with the total HQLA owned by the UUS after haircut for each HQLA, consisting of HQLA Level 1, HQLA Level 2A, and HQLA Level 2B according to Financial Services Authority Regulations regarding liquidity coverage ratio and net stable funding ratio for Sharia commercial banks and Sharia business units. d. UUS funding originating from conventional commercial banks with low withdrawal risk Can be filled with the outstanding value of UUS funding originating from conventional commercial banks with low withdrawal risk, for example, inter-office accounts (RAK). e. Total Net Cash Outflows Filled with the UUS total net cash outflows, which is the total estimated cash outflows minus the total estimated cash inflows expected to occur over the next 30 (thirty) days in a stress scenario. Calculation of total net cash outflows, cash outflows, and cash inflows is in accordance with Financial Services Authority Regulations regarding liquidity coverage ratio and net stable funding ratio for Sharia commercial banks and Sharia business units. f. LCR Value Filled with the result of the comparison between Total HQLA and Total Net Cash Outflows.
Qualitative Information
a. In addition to quantitative information, the UUS must disclose additional individual qualitative information in the form of an explanation of the LCR calculation and value. b. LCR qualitative information is filled with the results of the analysis of the UUS liquidity conditions, considering the significance of LCR components as per the quantitative calculation. Examples of LCR qualitative information disclosure include:

main factors affecting the LCR value announced to the public and their impact on LCR calculation movements over time;
LCR value trends compared to previous period values;
HQLA composition;
funding source concentration;
Sharia derivative exposure and potential for collateral calls (increased liquidity needs related to rating downgrades of funding transactions, Sharia derivatives, and other agreements);
currency mismatch in LCR;
explanations related to liquidity management, such as the level of centralization of liquidity management and interaction between work unit groups; and/or
other cash inflows and cash outflows in the LCR calculation not covered in the LCR disclosure format according to Financial Services Authority Regulations regarding liquidity coverage ratio and net stable funding ratio for Sharia commercial banks and Sharia business units, but considered relevant to the UUS liquidity profile.
c. In addition to qualitative LCR information disclosure in item 2 above, the UUS may also disclose other qualitative information regarding the application of liquidity risk management in accordance with Financial Services Authority regulations regarding risk management application for Sharia commercial banks and Sharia business units. This information includes, among others:
active supervision by directors, board of commissioners, and DPS, including liquidity risk management organization, internal liquidity reporting, liquidity risk strategy communication, policies and practices across all business lines and with directors;
adequacy of risk management policies and procedures, and risk limit setting, including risk tolerance, liquidity risk mitigation techniques including early warning indicators for liquidity problems, stress testing methods used, and emergency funding plans;
adequacy of risk identification, measurement, monitoring, and control processes, and risk management information systems, including funding strategies covering source and funding term diversification strategies linked to UUS characteristics and business plans; and
comprehensive internal control systems, including internal controls over the application of risk management for liquidity risk by the Internal Audit Unit (SKAI) and independent review conducted by the Risk Management Unit (SKMR).

b. UUS Net Stable Funding Ratio (NSFR) Report

Report Format

Description	Reporting Date Position (T)	Previous Reporting Date Position (T-1)	Recorded Value Based on Remaining Maturity (In Millions of Rupiah)	Total Weighted Value
Disclosure of UUS Net Stable Funding Ratio (NSFR) Report
Available Stable Funding (ASF) Components
Capital:
1. Capital
2. Other capital instruments
3. Liabilities and other equity not included in the above categories
Funding from Customers:
Individual Customers and Micro and Small Business Customers:
Stable funding
Less stable funding
Corporate Customers:
Stable funding
Less stable funding
Operational accounts
Other funding from corporate customers
Other Liabilities and Equity:
Liabilities with mutually dependent asset counterparts
Required Stable Funding (RSF)
Net Sharia Hedging Liabilities
Net Sharia Hedging Assets
Other Assets:
Assets with mutually dependent liability counterparts
Sharia securities not pledged, not in default, and not included as HQLA, including stocks traded on the exchange
Residential mortgage financing not pledged, including:
Other physical commodities traded, including gold
Cash, Sharia securities, and other assets recorded as initial margin for Sharia hedging contracts and cash or other assets submitted as default funds to central counterparties (CCP)
Derivative liabilities NSFR before deduction with variation margin
Administrative Accounts
Total RSF
Net Stable Funding Ratio (Net Stable Funding Ratio (%))

Recorded Value Based on Remaining Maturity (In Millions of Rupiah)	Total Weighted Value
Without Maturity	< 6 Months	≥ 6 Months - < 1 Year	≥ 1 Year
Without Maturity	< 6 Months	≥ 6 Months - < 1 Year	≥ 1 Year
a	b	c	d	a	b	c	d

Filling Guidelines
Disclosure of UUS Net Stable Funding Ratio (NSFR) Report

Quantitative Information
a. The column "Reporting Date Position (T) - Recorded Value Based on Remaining Maturity (In Millions of Rupiah)" is filled with:

recorded value of liabilities and equity for the calculation of available stable funding (ASF); and
recorded value of assets and commitment values on administrative accounts for the calculation of required stable funding (RSF),
according to Financial Services Authority Regulations regarding liquidity coverage ratio and net stable funding ratio for Sharia commercial banks and Sharia business units for the reporting date position in millions of Rupiah.

Recorded Value Based on Remaining Maturity (In Millions of Rupiah)	Total Weighted Value
Without Maturity	< 6 Months	≥ 6 Months - < 1 Year	≥ 1 Year
Without Maturity	< 6 Months	≥ 6 Months - < 1 Year	≥ 1 Year
a	b	c	d	a	b	c	d

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Net Stable Funding Ratio (Net Stable Funding Ratio (%)) | | | | |
Total RSF | | | | |
Administrative Accounts | | | | |
Derivative liabilities NSFR before deduction with variation margin | | | | | All other assets not included in the above categories | | | | | Cash, Sharia securities, and other assets recorded as initial margin for Sharia hedging contracts and cash or other assets submitted as default funds to central counterparties (CCP) | | | | | Net Sharia hedging assets NSFR | | | | | Physical commodities traded, including gold | | | | | Other Assets: | | | | | Assets with mutually dependent liability counterparts | | | | | Sharia securities not pledged, not in default, and not included as HQLA, including stocks traded on the exchange | | | | | Residential mortgage financing not pledged, including: | | | | | ≥ 1 Year | Without Maturity | < 6 Months | ≥ 6 Months - < 1 Year | ≥ 1 Year | a | b | c | d | a | Reporting Date Position (T) | Previous Reporting Date Position (T-1) | Recorded Value Based on Remaining Maturity (In Millions of Rupiah) | Total Weighted Value | Recorded Value Based on Remaining Maturity (In Millions of Rupiah) | Total Weighted Value | Without Maturity | < 6 Months | ≥ 6 Months - < 1 Year | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
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b. The column "Position on the Date of the Previous Report (T-1) - Recorded Value Based on Remaining Maturity (In Million Rupiah)" is filled with:

recorded values of liabilities and equity for the calculation of available stable funding (ASF); or
recorded values of assets and values of commitments on administrative accounts for the calculation of required stable funding (RSF),
in accordance with the Financial Services Authority Regulation regarding the liquidity coverage ratio and net stable funding ratio for Sharia commercial banks and Sharia business units for the position on the date of the previous report in million Rupiah.
c. The column "Total Weighted Value" is filled with the sum of all recorded values after being multiplied by the ASF factor or RSF factor for each ASF and RSF component.
d. The components of the ASF and RSF calculation refer to the Financial Services Authority Regulation regarding the obligation to fulfill the liquidity coverage ratio and net stable funding ratio for Sharia commercial banks and Sharia business units. e. The row "Capital" is filled with the amount of business funds based on the quarterly financial publication report of the Sharia Business Unit in accordance with this Financial Services Authority Circular. f. The row "All other assets not included in the above categories" is filled with other assets not included in the above categories, including but not limited to commemorative coins and notes, travelers’ cheques purchased/assumed, advances to customers, collection claims, other claims, deferred income in the context of financing restructuring, deferred fee income to be received, tax advances, prepaid expenses, deferred expenses, and government program guarantees.

Qualitative Information
a. In addition to quantitative information in the form of NSFR calculations and values, the Sharia Business Unit must disclose additional qualitative information in the form of an analysis of NSFR developments. b. The individual analysis of NSFR developments explains at least:

Main factors influencing the NSFR value and reasons for changes during the current period and between periods, including but not limited to:
a) changes in bank funding or intermediation strategy; b) shifts in funding structure (e.g., from short-term to long-term funds); c) relevant market or economic conditions; and d) management decisions impacting the bank's balance sheet structure; and
Composition of interdependent assets and liabilities in accordance with the Financial Services Authority Regulation regarding the liquidity coverage ratio and net stable funding ratio for Sharia commercial banks and Sharia business units, as well as the level of interconnection between such transactions. These assets and liabilities must meet contractual conditions that:
a) the liability will not mature while the related asset is still recorded in the financial position report; b) principal payment flows from the related asset can only be used to settle the related liability; and c) the related liability cannot be used to finance other assets.

B. Annual Risk Exposure Publication Report
The Annual Risk Exposure Publication Report of the Sharia Business Unit must at least include:

information regarding active supervision of the Sharia Business Unit in accordance with Financial Services Authority regulations regarding the application of risk management for Sharia commercial banks and Sharia business units;
disclosure of qualitative information on risk exposures faced by the Sharia Business Unit, namely:
a. Interest Rate Risk
Disclosure of interest rate risk must at least include:

interest rate risk management organization;
strategy in generating profit or income; and
monitoring and control mechanisms for interest rate risk.
b. Investment Risk
Disclosure of investment risk must at least include:
investment risk management organization;
strategy to maintain the quality of profit-sharing based financing; and
monitoring and control mechanisms for investment risk; and

disclosure of quantitative information on risk exposures faced by the Sharia Business Unit, namely:
a. calculation of the Liquidity Coverage Ratio (LCR); and b. Net Stable Funding Ratio (NSFR) report. The report format and guidelines for filling in quantitative information on risk exposures faced by the Sharia Business Unit are regulated in Roman VI letter A number 2 of the Annex to this Financial Services Authority Circular.

VII. FORMAT OF THE EXECUTIVE OFFICER STATEMENT LETTER
EXECUTIVE OFFICER STATEMENT LETTER*
I, the undersigned:
Name : …........................................................
Place and Date of Birth : …........................................................
ID Card/Passport Number : …........................................................
Position : …........................................................
Bank Name : …........................................................
Hereby declare that I:

am committed to maintaining integrity; and
will always comply with and implement all provisions of laws and regulations, as well as orders and/or decisions of the Financial Services Authority,
in the performance of my duties and responsibilities as an Executive Officer compiling the Bank's financial reports. This statement letter is made truthfully. If the above statement is proven to be untrue, I am willing to be held responsible in accordance with the provisions of laws and regulations.
................, .................
(Place and Date)
Stamp
..............................................
(Full Name)
*The format of the Executive Officer statement letter can be adjusted to the Bank's needs as long as it still meets the substance of the statement as regulated in this Financial Services Authority Circular. The statement letter is documented at the Bank and renewed simultaneously with the signing of the integrity pact. The statement is only required to be documented by the Bank and does not need to be announced to the public.

This copy is in accordance with the original
Head of Legal Development Directorate
Legal Department signed.
Aat Windradi

VIII. FORMAT OF THE STATEMENT LETTER OF BOARD OF DIRECTORS MEMBERS AND BOARD OF COMMISSIONERS MEMBERS*
STATEMENT LETTER OF BOARD OF DIRECTORS MEMBERS AND BOARD OF COMMISSIONERS MEMBERS REGARDING RESPONSIBILITY FOR ANNUAL FINANCIAL PUBLICATION REPORTS AND FINANCIAL PERFORMANCE INFORMATION* We, the undersigned, declare that all information in the Annual Financial Publication Report and Financial Performance Information of [Bank Name] for the year [Year] has been included completely and we bear full responsibility for the truthfulness of the content of the Financial Publication Report and Annual Financial Performance Information. This statement is made truthfully.
................, .................
(Place and Date)
Board of Directors Members, Board of Commissioners Members, Stamp (Name and Signature) (Name and Signature) *In the event that the Sharia Business Unit is an issuer or public company, the format of the statement letter of board of directors members and board of commissioners members regarding responsibility for the Annual Financial Publication Report and annual financial performance information follows the Financial Services Authority regulations regarding the form and content of annual reports of issuers or public companies. Signing is carried out by all levels of the board of directors and board of commissioners. Determined in Jakarta on 28 November 2025 CHIEF EXECUTIVE OF BANKING SUPERVISOR FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA, DIAN EDIANA RAE signed.

Circular of the Financial Services Authority Number 32/SEOJK.03/2025 on Transparency and Publication of Reports of Sharia Commercial Banks and Sharia Business Units

Lineage: In force

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