Circular of the Financial Services Authority Number 4/SEOJK.05/2016 Concerning Monthly Reports of Sharia Financing Companies and Sharia Business Units of Financing Companies

To:

The Board of Directors or equivalent of Sharia Financing Companies; and
The Board of Directors or equivalent of Financing Companies that have a Sharia Business Unit,
At their respective locations.

COPY

CIRCULAR OF THE FINANCIAL SERVICES AUTHORITY
NUMBER 4/SEOJK.05/2016

CONCERNING
MONTHLY REPORTS OF SHARIA FINANCING COMPANIES
AND SHARIA BUSINESS UNITS OF FINANCING COMPANIES

In relation to the mandate of Article 2 paragraph (6), Article 4 paragraph (6), and Article 10 of the Financial Services Authority Regulation Number 3/POJK.05/2013 concerning Monthly Reports of Non-Bank Financial Service Institutions (State Gazette of the Republic of Indonesia Year 2013 Number 150, Supplement to the State Gazette of the Republic of Indonesia Number 5443), it is necessary to regulate provisions concerning monthly reports for Sharia financing companies and Sharia business units of financing companies in this Financial Services Authority Circular as follows:

I. GENERAL PROVISIONS

Sharia Company means a Sharia financing company and a Sharia business unit of a financing company.
Financing Company means a business entity that conducts financing activities for the procurement of goods and/or services.
Sharia Financing Company means a Financing Company whose entire business activities conduct Sharia financing.
Sharia Business Unit, hereinafter abbreviated as UUS, is a working unit of the head office of a Financing Company that functions as the head office of offices conducting Sharia financing.
Monthly Report of Sharia Financing Companies, hereinafter referred to as Monthly Report, is a financial report prepared by Sharia Financing Companies and UUS for the needs of the Financial Services Authority, covering the period from the 1st to the end of the relevant month, and presented and submitted to the Financial Services Authority according to the format and procedures determined by the Financial Services Authority.
Financial Services Authority, hereinafter abbreviated as OJK, is an independent institution that has the function, duties, and authority for regulation, supervision, examination, and investigation, as referred to in Law Number 21 of 2011 concerning the Financial Services Authority.

II. FORM AND STRUCTURE OF MONTHLY REPORTS

Monthly Reports consist of:
a. balance sheet reports; b. comprehensive income statements;
c. cash flow statements;
d. asset and liability matching analysis reports; and e. other reports.
The form, structure, and guidelines for preparing Monthly Reports are as stated in Appendix I, which is an integral part of this OJK Circular.

III. TIME FOR SUBMISSION OF MONTHLY REPORTS

Sharia Companies are required to submit Monthly Reports to the OJK no later than the 10th of the following month.
In the event that the 10th date as referred to in item 1 falls on a holiday, Monthly Reports must be submitted on the next working day.
In the event that the submission date of Monthly Reports as referred to in item 1 or item 2 falls on a national holiday or shared holiday, the OJK has the authority to determine the due date for the submission of Monthly Reports.

IV. BOARD MEMBERS RESPONSIBLE AND REPORTING OFFICERS FOR MONTHLY REPORTS

Sharia Financing Companies or Financing Companies that have a UUS must appoint a member of the board of directors or an equivalent official of the Sharia Financing Company or Financing Company that has a UUS who is responsible for the preparation and presentation of Monthly Reports.
The board member or official as referred to in item 1 must appoint reporting officers to prepare, verify, and submit Monthly Reports.
Sharia Financing Companies or Financing Companies that have a UUS must report changes to the board members or officials as referred to in item 1 and/or reporting officers as referred to in item 2 to the OJK according to the format as stated in Appendix II, which is an integral part of this OJK Circular.

V. SUBMISSION PROCEDURES

In submitting Monthly Reports, the reporting officers as referred to in item IV number 2 must have a user ID and password.
To obtain the user ID and password as referred to in item 1, the directors or equivalent of Sharia Financing Companies or directors of Financing Companies that have a UUS must submit an application according to the format as stated in Appendix III, which is an integral part of this OJK Circular.
In the event that Sharia Financing Companies or Financing Companies that have a UUS make changes to reporting officers as referred to in item IV number 3, they must submit an application to obtain and/or change the user ID and password for submission as referred to in item 2 according to the format as stated in Appendix IV, which is an integral part of this OJK Circular.
Submission of Monthly Reports is conducted online through the OJK data communication network system, namely the Sharia Financing Monthly Reporting Information System (SIPP).
In the event that the OJK data communication network system as referred to in item 4 experiences technical problems or the Financing Company experiences disturbances so that it cannot submit Monthly Reports online, then Monthly Reports are submitted offline in soft file format accompanied by validation proof and sent to the OJK via a letter signed by the directors and addressed to:
Financial Services Authority u.p. Director of Statistics and Information for Non-Bank Financial Institutions Menara Merdeka Building, 22nd Floor Jl. Budi Kemuliaan I Number 2, Jakarta, 10110.
In the event of a change in the OJK office address as referred to in item 5, the OJK will communicate the address change via letter or announcement.
Submission of Monthly Reports offline as referred to in item 5 can be done in one of the following ways:
a. handed in directly to the OJK office as referred to in item 5; b. sent via registered post office; or
c. sent via a courier/courier service company.
Submission of Monthly Reports offline is submitted to the OJK on working days and OJK working hours.
Sharia Companies are deemed to have submitted Monthly Reports with the following provisions:
a. for online submission via the OJK data communication network system, evidenced by a receipt from the OJK data communication network system; or b. for offline submission, evidenced by:

a receipt letter from the OJK, if the report is handed in directly to the OJK office; or
a shipping receipt from the post office or courier/courier service company, if the report is sent via the post office or courier/courier service company.

Questions related to the submission of Monthly Reports can be directed to:
OJK Helpdesk
Jalan Budi Kemuliaan I Number 2, Jakarta, 10110 Tel 021-29600000 ext.7000 email: Helpdesk@ojk.go.id

VI. SANCTION PROVISIONS

Administrative sanctions in the form of a first written reprimand as regulated in Article 6 paragraph (3) of OJK Regulation Number 3/POJK.05/2013 concerning Monthly Reports of Non-Bank Financial Service Institutions are established with a compliance period for the obligation to submit Monthly Reports of at most 30 (thirty) calendar days from the establishment of the administrative sanction in the form of a first written reprimand.
If within the period as referred to in item 1 the obligation to submit Monthly Reports has not been fulfilled, the OJK establishes an administrative sanction in the form of a second written reprimand as regulated in Article 6 paragraph (4) of OJK Regulation Number 3/POJK.05/2013 concerning Monthly Reports of Non-Bank Financial Service Institutions, with a compliance period for the obligation to submit Monthly Reports of at most 30 (thirty) calendar days from the establishment of the administrative sanction in the form of a second written reprimand.
If within the period as referred to in item 2 the obligation to submit Monthly Reports has not been fulfilled, the OJK establishes an administrative sanction in the form of a third written reprimand as regulated in Article 6 paragraph (4) of OJK Regulation Number 3/POJK.05/2013 concerning Monthly Reports of Non-Bank Financial Service Institutions, with a compliance period for the obligation to submit Monthly Reports of at most 30 (thirty) calendar days from the establishment of the administrative sanction in the form of a third written reprimand.

VII. CLOSING

The obligation of Sharia Companies to submit Monthly Reports according to the form, structure, and submission procedures regulated in this OJK Circular starts for the reporting period of June 2016, submitted according to the submission time as regulated in item III.
With the establishment of this OJK Circular, the obligation of Sharia Companies to submit Monthly Reports up to the reporting period of May 2016 remains carried out according to the form, structure, and submission procedures of reports as regulated in OJK Circular Number 6/SEOJK.05/2013 concerning Monthly Reports of Financing Companies.
With the implementation of this OJK Circular, OJK Circular Number 6/SEOJK.05/2013 concerning Monthly Reports of Financing Companies is revoked and declared invalid.
This OJK Circular takes effect on June 1, 2016.

Established in Jakarta on March 3, 2016

EXECUTIVE HEAD OF INSURANCE, PENSION FUND,
FINANCING INSTITUTION, AND
OTHER FINANCIAL SERVICE INSTITUTIONS
FINANCIAL SERVICES AUTHORITY, signed,
FIRDAUS DJAELANI

A copy in accordance with the original
Director of Law 1
Law Department signed,
Yuliana

APPENDIX I
CIRCULAR OF THE FINANCIAL SERVICES AUTHORITY
NUMBER 4/SEOJK.05/2016
CONCERNING
MONTHLY REPORTS OF SHARIA FINANCING COMPANIES
AND SHARIA BUSINESS UNITS OF FINANCING COMPANIES

FORM, STRUCTURE, AND GUIDELINES
FOR PREPARING MONTHLY REPORTS OF SHARIA FINANCING COMPANIES AND SHARIA BUSINESS UNITS OF FINANCING COMPANIES

TABLE OF CONTENTS

CHAPTER I : GENERAL EXPLANATION 4
A. Reporting Purpose 4
B. Reporting Principles 4
C. Presentation of Foreign Currency Transactions 5
D. Types of Reports 5
E. Filling out Report Forms 7

CHAPTER II : GENERAL EXPLANATION OF DETAIL LIST COLUMNS 8
A. Currency Type 8
B. Margin/Profit Sharing/Service Fee 8
C. Quality 9
D. Issuer/Interested Party Category 9
E. Buyer Category 9
F. Consumer Category 9
G. Fund Provider Category 9
H. Relationship with Sharia Company 10
I. Time Period 11
J. Financing Receivables – Principal 11
K. Financing Receivables – Net 12

CHAPTER III : SHARIA COMPANY PROFILE 13
A. Form 0000 - Sharia Company Profile Information 13 B. Form 0010 - Business License Details 25
C. Form 0020 - Branch Office Details 27
D. Form 0025 - Non-Branch Office Details 30
E. Form 0030 - Shareholder and Second-Degree Shareholder Details 33 F. Form 0035 - Management Details 37 G. Form 0041 - Workforce Details by Education Level 40 H. Form 0043 - Workforce Details by Function 44
I. Form 0046 - Foreign Workforce Details 48

CHAPTER IV : MONTHLY FINANCIAL REPORTS OF SHARIA COMPANIES 50
A. Form 1100 - Balance Sheet 50
B. Form 1110 - Administrative Accounts 88
C. Form 1200 - Income Statement and Other Comprehensive Income 93
D. Form 1300 - Cash Flow Statement 109
E. Form 2100 - Details of Financing Provided 133 F. Form 2200 - Details of Securities Held 151 G. Form 2300 - Details of Equity Investments 157 H. Form 2490 - Details of Other Assets 160
I. Form 2550 - Details of Loans/Funding Received 163
J. Form 2600 - Details of Securities Issued 170 K. Form 2790 - Details of Other Liabilities 175
L. Form 3010 - Details of Sharia Hedging Derivative Instruments 177
M. Form 3020 - Details of Third-Party Financing Cooperation Disbursement 181 N. Form 5310 - Asset and Liability Matching Analysis Report 186

CHAPTER V LIST OF COUNTERPARTY, ECONOMIC SECTOR,
AND GROUP CATEGORIES 194
A. Counterparty Categories 194
B. Economic Sector 205
C. Group 231

CHAPTER I
GENERAL EXPLANATION

A. REPORTING PURPOSE
Monthly Reports prepared according to the systematics established in this Appendix are intended to collect and compile statistical data of Sharia Companies individually and collectively in order to:

regulate, develop, and supervise Sharia Companies;
analyze and provide statistics for the Sharia Company industry; and
fulfill the internal needs of Sharia Companies.
To achieve these objectives, Sharia Companies are required to submit reports that are correct, complete, and in accordance with the established deadlines.

B. REPORTING PRINCIPLES
The following principles are adopted in this reporting system:

Basis of preparation
The preparation of Monthly Reports is based on regulations established by the OJK and Financial Accounting Standards (PSAK) as well as Interpretations of Financial Accounting Standards (ISAK). Accounting for Sharia Company transactions is carried out in accordance with the accounting standards applicable in Indonesia.
Separation between balance sheet and administrative accounts
All items that are assets, liabilities, and equity of Sharia Companies are reported in the balance sheet. Items that are still commitments and contingencies and other notes are reported in administrative accounts.
Separation of transactions with Banks and the Central Government
This reporting system adopts the principle of separating transactions both between Sharia Companies and Banks, and between Sharia Companies and the Central Government. Banks are as referred to in banking legislation.
Separation of resident and non-resident transactions
This reporting system adopts the principle of separating transactions conducted between Sharia Companies and residents and between Sharia Companies and non-residents. a. Residents Residents are individuals, bodies, institutions, and companies domiciled in Indonesia for more than one year and whose main activity (center of interest) involves consumption, production, and other economic transactions in Indonesia, including representations of the Republic of Indonesia abroad along with their staff members who have diplomatic status. b. Non-Residents Non-Residents are individuals, bodies, institutions, and companies not domiciled in Indonesia or domiciled in Indonesia for at most one year and whose main activity (center of interest) is not in Indonesia, including foreign representations in Indonesia along with their staff members who have diplomatic status.

C. PRESENTATION OF FOREIGN CURRENCY TRANSACTIONS
Financial reports must be presented in Rupiah. Assets, liabilities, equity, and administrative accounts in foreign currency, hereinafter referred to as foreign exchange (valas), owned by Sharia Companies must be converted into Rupiah using the Bank Indonesia Mid Rate applicable at the end of the reporting period. The mid rate is calculated as (buying rate + selling rate) / 2.

D. TYPES OF REPORTS
Sharia Companies are required to create Monthly Reports covering all activities of their offices in Indonesia as follows:

Sharia Company Profile Report, consisting of:
a. Form 0000: Sharia Company Profile Information b. Form 0010: Business License Details
c. Form 0020: Branch Office Details
d. Form 0025: Non-Branch Office Details e. Form 0030: Shareholder and Second-Degree Shareholder Details f. Form 0035: Management Details g. Form 0041: Workforce Details by Education Level h. Form 0043: Workforce Details by Function
i. Form 0046: Foreign Workforce Details
Sharia Company Financial Report, consisting of:
a. Form 1100: Balance Sheet b. Form 1110: Administrative Accounts
c. Form 1200: Income Statement and Other Comprehensive Income
d. Form 1300: Cash Flow Statement e. Form 2100: Details of Financing Provided f. Form 2200: Details of Securities Held g. Form 2300: Details of Equity Investments h. Form 2490: Details of Other Assets
i. Form 2550: Details of Loans/Funding Received
j. Form 2600: Details of Securities Issued k. Form 2790: Details of Other Liabilities
l. Form 3010: Details of Sharia Hedging Derivative Instruments
m. Form 3020: Details of Third-Party Financing Cooperation Disbursement n. Form 5310: Asset and Liability Matching Analysis Report

E. FILLING OUT REPORT FORMS
Filling out report forms is done by entering data automatically in alphanumeric format using data entry programs, and all financial reports are presented in full Rupiah units unless otherwise stated in full foreign currency units, for example 123000000000.

CHAPTER II
GENERAL EXPLANATION OF DETAIL LIST COLUMNS

A. CURRENCY TYPE
Currency type is the type of currency used in conducting transactions between the reporting Sharia Company and other parties. In the event that an agreed transaction uses foreign currency (as stated in the agreement) but its realization is in Rupiah, that transaction is treated as a foreign currency transaction.

B. MARGIN/PROFIT SHARING/SERVICE FEE
Margin/profit sharing/service fee is the value or percentage of income from financing conducted by the reporting Sharia Company, with the following provisions:

if the financing activity is a sale and purchase, the reporter uses the margin option;
if the financing activity is Sharia investment financing, the reporter uses the profit sharing option; or
if the financing activity is service financing, the reporter uses the service fee option.
If multiple margins/profit sharing/service fees are given in one account, the highest value is filled in the value column. For margin/profit sharing/service fee, two decimal places are used, for example, a margin/profit sharing/service fee of 12.50% is written as 12.50. For transaction types that do not have a margin/profit sharing/service fee, the value column is left blank. The value column is filled as follows:
if the margin option is chosen, the value column is filled with the margin nominal;
if the profit sharing option is chosen, the value column is filled with the profit sharing percentage; or
if the service fee option is chosen, the value column is filled with the nominal.

C. QUALITY
Quality is the quality of productive assets assessed with criteria in accordance with the applicable OJK Regulations concerning the conduct of Sharia financing business, with quality classification as follows:

Performing
Special Attention
Less Performing
Doubtful
Non-Performing

D. ISSUER/INTERESTED PARTY CATEGORY
Issuer/Interested Party Category is the category of third parties that issue and/or are responsible for the repayment of securities held by the reporting Sharia Company. This category refers to the counterparty list as referred to in Chapter V.

E. BUYER CATEGORY
Buyer Category is the category of third parties that buy securities issued by the reporting Sharia Company. In the event that securities issued by the reporting Sharia Company are bearer securities, the buyer category is the party that first buys the securities at the time of issuance. This category refers to the counterparty list as referred to in Chapter V.

F. CONSUMER CATEGORY
Consumer Category is the category of parties receiving financing facilities from the reporting Sharia Company or parties that have obligations to the reporting Sharia Company. This category refers to the counterparty list as referred to in Chapter V.

G. FUND PROVIDER CATEGORY
Fund Provider Category is the category of parties that provide funding for the financing business activities of the reporting Sharia Company. This category refers to the counterparty list as referred to in Chapter V.

H. RELATIONSHIP WITH SHARIA COMPANY
Relationship with Sharia Company is the status of connection between the reporting Sharia Company and parties conducting transactions with the reporting Sharia Company.

Related to Sharia Company
Parties related to the Sharia Company are:
a. individuals or business entities that are controllers of the Sharia Company; b. business entities where the Sharia Company acts as a controller;
c. individuals or business entities that act as Controllers of the business entity where the business as referred to in letter b;
d. business entities whose control is exercised by:

individuals and/or business entities that are controllers of the Sharia Company;
individuals and/or business entities as referred to in letter c;
e. members of the board of commissioners or board of directors of the Sharia Company; f. parties having family relationships up to the second degree, both horizontally and vertically:
from individuals who are controllers of the Sharia Company as referred to in letter a;
members of the board of commissioners or board of directors of the Sharia Company as referred to in letter e.
g. members of the board of commissioners or board of directors of business entities as referred to in letter a, letter b, letter c, and/or letter d; h. business entities whose members of the board of commissioners or board of directors are:
members of the board of commissioners or board of directors of the Sharia Company;
members of the board of commissioners or board of directors of business entities as referred to in letter a, letter b, letter c, and/or letter d;
i. business entities where:
members of the board of commissioners or board of directors of the Sharia Company as referred to in letter e act as controllers;
members of the board of commissioners or board of directors of parties as referred to in letter a, letter b, letter c, and/or letter d, act as controllers; and
j. business entities that have financial interdependence with the Sharia Company and/or parties as referred to in letter a, letter b, letter c, letter d, letter e, letter f, letter g, letter h, and/or letter i.

Not Related to Sharia Company
Not related to Sharia Company means parties that do not have connections with the reporting Sharia Company as mentioned in item 1 letters a to j above.

I. TIME PERIOD
Time period is the period agreed upon as stated in the Sharia financing agreement.

Start Date
is the date, month, and year the agreement or contract begins.
Due Date
is the date, month, and year the agreement or contract ends.

J. FINANCING RECEIVABLES – PRINCIPAL
Financing Receivables – Principal is the total receivables minus:

unearned income or unearned income for Sharia financing; and
other income and expenses related to financing transactions, which are amortized.

K. FINANCING RECEIVABLES – NET
Financing Receivables – Net is Financing Receivables – Principal minus the provision for financing receivable write-offs.

CHAPTER III
SHARIA COMPANY PROFILE

A. FORM 0000: SHARIA COMPANY PROFILE INFORMATION

I. SHARIA FINANCING COMPANY

FORM FORMAT
For Sharia Financing Companies, Form 0000 Sharia Company Profile Information is compiled according to the following format:

COMPANY INFORMATION

Type of Sharia Business Activity Conducted
Establishment Date of Sharia Business Unit

SHARIA BUSINESS UNIT ADDRESS INFORMATION
3. Full Address
4. District/City Level II Location (Lokasi Dati II)
5. Postal Code
6. Building Ownership Status
7. Telephone Number
8. Fax Number

SERVICE VOLUME INFORMATION
9. Number of Branch Offices
10. Number of Offices Other Than Branch Offices

WORKFORCE COUNT
11. Number of UUS Office Staff
12. Number of UUS Branch Office Staff
13. Number of Non-Branch Office Staff of UUS

REPORT PREPARER AND DIRECTORATE MEMBER INFORMATION REPORT RESPONSIBLE PERSON
14. Report Preparer
a. Full Name b. Department/Division
c. Telephone Number
d. Fax Number
15. Directorate Member Responsible for Report
a. Full Name b. Directorate Member Position
c. Telephone Number
d. Fax Number

EXPLANATION OF FORM 0000: SHARIA COMPANY PROFILE INFORMATION
This form contains all information regarding the profile of the Sharia Business Unit.

a. Company Information

Type of Business Activity Conducted
This position is filled with the type of business activity according to the business license issued, namely:
a) Investment Financing (Sharia) b) Sales and Purchase Financing c) Service Financing
Establishment Date of Sharia Business Unit
This position is filled with the day, month, and year of the establishment of the UUS.

b. UUS Address Information
3) Full Address of UUS
This position is filled with the full address according to the domicile of the UUS office.

District/City Level II Location (Lokasi Dati II)
This position is filled with the district/city location of the UUS.
Postal Code
This position is filled with the postal code number of the domicile of the UUS office.
UUS Building Ownership Status
This position is filled with the ownership status of the UUS building, namely:
a) Own property b) Rented c) Other ownership status
UUS Telephone Number
This position is filled with the UUS telephone number preceded by the regional area code.
UUS Fax Number
This position is filled with the UUS fax number preceded by the regional area code.

c. Service Volume Information
9) Number of Branch Offices
This position is filled with the number of branch offices of the reporting Sharia unit. The number of branch offices must be detailed in Form 0020 Branch Office Details.

Number of Offices Other Than Branch Offices
This position is filled with the number of offices other than branch offices of the reporting Sharia Unit. The number of offices other than branch offices must be detailed in Form 0025 Details of Offices Other Than Branch Offices.

d. Workforce Count
11) Number of UUS Office Staff
This position is filled with the number of staff, whether permanent, contract, or outsourcing, at the UUS headquarters according to the gender column and must be detailed in Form 0041 Workforce Details Based on Education Level.

Number of UUS Branch Office Staff
This position is filled with the number of staff, whether permanent, contract, or outsourcing, at the Sharia unit branch offices according to the gender column and must be detailed in Form 0041 Workforce Details Based on Education Level.
Number of Non-Branch Office Staff of UUS
This position is filled with the number of staff, whether permanent, contract, or outsourcing, at offices other than branch offices according to the gender column and must be detailed in Form 0041 Workforce Details Based on Education Level.

e. Report Preparer and Directorate Member Information Responsible Person
14) Report Preparer
This position is filled with the complete data of personnel acting as the report preparer. a) Full Name This position is filled with the full name of the report preparer. b) Department/Division This position is filled with the department/division/unit of work of the report preparer. c) Telephone Number This position is filled with the telephone number of the department/division/unit of work of the report preparer. d) Fax Number This position is filled with the fax number of the department/division/unit of work of the report preparer. e) Fax Number This position is filled with the fax number of the department/division/unit of work of the directorate member responsible for the report.

Directorate Member Responsible for Report
a) Full Name
This position is filled with the full name of the directorate member responsible for the report. b) Directorate Member Position This position is filled with the position of the directorate member responsible for the report. c) Telephone Number This position is filled with the telephone number of the department/division/unit of work of the directorate member responsible for the report.

B. FORM 0010: BUSINESS LICENSE DETAILS

FORM FORMAT
Form 0010 Business License Details is compiled according to the following format:

(1) (2) (3)
License
Type of Licensing Description
No. Date

EXPLANATION OF BUSINESS LICENSE DETAILS
This form contains all information regarding the details of the business licenses held by the Sharia Company.

(1) License

Number
This position is filled with the number of the Decision of the Minister of Finance or the Decision of the OJK Commissioners regarding the issuance of the business license of the Sharia Company and its amendments.
Date
This position is filled with the day, month, and year of the Decision of the Minister of Finance or the Decision of the OJK Commissioners regarding the issuance of the business license of the Sharia Company and its amendments.

(2) Type of Licensing
For Sharia Financing Companies, this position is filled with the type of licensing determined by OJK and/or the Minister of Finance, namely:

First Establishment License;
Business activity enhancement;
Name Change; and/or
Other Business Licenses.
For Sharia Business Units, this position is filled with the type of licensing determined by OJK, namely:
Sharia Business Unit Business License.

(3) Description
This position is filled with the explanation of the type of licensing of the reporting Sharia Company. Example:
In the event of a name change, fill in the name change from PT Dina Persada Multi Finance Syariah to PT Karya Persada Multi Finance Syariah.

C. FORM 0020: BRANCH OFFICE DETAILS

FORM FORMAT
Form 0020 Branch Office Details is compiled according to the following format:

(1) (2)
Location License
Number Date Address District
City
Postal Code

(3) (4) (5)
Phone No. Number of Staff Name of Branch Manager

EXPLANATION OF BRANCH OFFICE DETAILS
This form contains information on the branch offices of the reporting Sharia Company, including branch offices of Sharia Business Units from Financing Companies that have obtained permission from the Minister of Finance or OJK.

(1) License

Number
This position is filled with the number of the Decision of the Minister of Finance or the Decision of the OJK Commissioners regarding the issuance of permission to open branch offices.
Date
This position is filled with the day, month, and year of the issuance of the Decision of the Minister of Finance or the Decision of the OJK Commissioners regarding the issuance of permission to open branch offices.

(2) Location

Address
This position is filled with the full address of the branch office according to the full address of the branch office that has been reported to the Minister of Finance or OJK.
District
This position is filled with the name of the district where the branch office is domiciled.
District/City
This position is filled with the district/city location.
Postal Code
This position is filled with the postal code number of the domicile of the branch office.

(3) Telephone Number
This position is filled with the area code and telephone number of each branch office.

(4) Number of Staff
This position is filled with the number of staff located at the branch offices of the Sharia Company, including branch managers, permanent staff, contract staff, and outsourcing staff.

(5) Name of Branch Manager
This position is filled with the name of the branch manager of each branch office.

D. FORM 0025: DETAILS OF OFFICES OTHER THAN BRANCH OFFICES

FORM FORMAT
Form 0025 Details of Offices Other Than Branch Offices is compiled according to the following format:

(1) (2) (3)
Type
Office
Recording
Location
Number
Recording
Letter
Date
Recording
Letter
Address District
City

(4) (5) (6)
Phone No.
Number of Staff
Name of Office Responsible Person

EXPLANATION OF DETAILS OF OFFICES OTHER THAN BRANCH OFFICES
This form contains information on offices other than branch offices of the reporting Sharia Company that have been reported to OJK.

(1) Type of Office
This position is filled with the name of offices other than branch offices of the Sharia Company, such as representative offices, marketing offices, and sub-branch offices.

(2) Recording

Recording Letter Number
This position is filled with the number of the letter from OJK regarding the recording of the opening of offices other than branch offices of the Sharia Company.
Recording Letter Date.
This position is filled with the date of the letter from OJK regarding the recording of the opening of offices other than branch offices of the Sharia Company.

(3) Location

Address
This position is filled with the full address of offices other than branch offices of the Sharia Company.
District
This position is filled with the name of the district where offices other than branch offices of the Sharia Company are domiciled.
District/City
This position is filled with the district/city location.
Postal Code
This position is filled with the postal code number of the domicile of offices other than branch offices of the Sharia Company.

(4) Telephone Number
This position is filled with the area code and telephone number of each office other than branch offices of the Sharia Company.

(5) Number of Staff
This position is filled with the number of staff located at offices other than branch offices of the Sharia Company, including the responsible person for offices other than branch offices, permanent staff, contract staff, and outsourcing staff.

(6) Name of Responsible Person
This position is filled with the name of the responsible person for each representative office other than branch offices of the Sharia Company.

E. FORM 0030: DETAILS OF SHAREHOLDERS AND SECOND-DEGREE SHAREHOLDERS

FORM FORMAT
Form 0030 Details of Shareholders and Second-Degree Shareholders is compiled according to the following format:

(1) (2) (3) (4) (5) (6)
Name
Shareholder
Group
Shareholder
Country
Origin
Form
Shareholder
Status
Shareholder
Equity
Shareholder

(7) (8) (9)
Share Ownership
Management Information
Shareholder Information
Second-Degree
Shareholder Information
Value %
Name
Manager
Position
Manager
Country
Origin
Name
Shareholder
Group
Shareholder
Location
Country
Shareholder
Value
Share Ownership

EXPLANATION OF SHAREHOLDER DETAILS
This form contains details of shareholders in the reporting Sharia Financing Company, whether individuals or legal entities, information on the management of shareholders of the Sharia Financing Company, and information on second-degree shareholders. UUS does not fill out this form.

(1) Name of Shareholder
This position is filled with the full name of the shareholder.

(2) Group of Shareholder
This position is filled with the owner group as stated in the Counterparty Group List in Chapter V.

(3) Country of Origin
This position is filled with the country of origin of the shareholder.

(4) Form of Shareholder
This position is filled with the form of legal entity or individual shareholder of the Sharia Financing Company, namely:

Limited Liability Company
Cooperative
Foundation
Pension Fund
Other legal entities
Individual

(5) Status of Shareholder
This position is filled with the Status of Shareholder, namely:

Controlling shareholder
Non-controlling shareholder

(6) Equity of Shareholder
This position is filled with the equity value of shareholders who are legal entities in the form of limited liability companies, cooperatives, foundations, pension funds, and other legal entities based on audit reports.

(7) Share Ownership

Value
This position is filled with the nominal value of the paid-up capital of the Sharia Company owned by the shareholder. The total value must be the same as the nominal value of Paid-Up Capital in Form 1100 Monthly Financial Position Report.
Percentage
This position is filled with the ownership percentage value with a decimal format of 2 (two) digits after the comma.

(8) Management Information of Shareholder

Name
This position is filled with the name of the managers and supervisors of shareholders of the Sharia Financing Company who are legal entities.
Position
This position is filled with the position of managers and supervisors of shareholders of the Sharia Financing Company who are legal entities, namely:
President Commissioner
Commissioner
Independent Commissioner
Sharia Supervisory Board
President Director
Director
For shareholders other than limited liability companies, supervisors are equated with commissioners and managers are equated with directorate members.
Country of Origin
This position is filled with the country of origin of the managers and supervisors of shareholders.

(9) Information on Second-Degree Shareholders

Name
This position is filled with the full name of second-degree shareholders.
Group
This position is filled with the group of second-degree shareholders as stated in the Counterparty Group List in Chapter V.
Country of Origin
This position is filled with the country of origin of second-degree shareholders.
Share ownership value
This position is filled with the nominal value of the paid-up capital of the Sharia Company owned by second-degree shareholders.

F. FORM 0035: MANAGEMENT DETAILS

FORM FORMAT
Form 0035 Management Details is compiled according to the following format:

(1) (2) (3) (4) (5) (6)
Name
Citizenship
Position Domicile
Date
Start of Term
Fit and
Proper Test Information
Letter Number
Decision
Date
Letter
Decision

EXPLANATION OF MANAGEMENT DETAILS
This form contains information on the management of the reporting Sharia Company, consisting of commissioners and directors for Sharia Financing Companies with limited liability company legal entities, or supervisors and managers for Sharia Financing Companies with cooperative legal entities, including the Sharia Supervisory Board and UUS leaders.

(1) Name
This position is filled with the name of managers and supervisors of the reporting Sharia Company.

(2) Citizenship
This position is filled with the citizenship of managers and supervisors of the reporting Sharia Company.

(3) Position
For Sharia Financing Companies, this position is filled with the position of managers and supervisors of the reporting Sharia Financing Company, namely:

President Commissioner
Commissioner
Independent Commissioner
Sharia Supervisory Board
President Director
Director
For Sharia Financing Companies with cooperative legal entities, supervisors are equated with commissioners and managers are equated with directors. For UUS, the position of managers and supervisors is filled, namely:
Sharia Supervisory Board in Sharia Financing Companies that have UUS
Sharia Business Unit Leader

(4) Domicile
This position is filled with the district/city location where the managers and supervisors of the reporting Sharia Company are domiciled.

(5) Date Start of Term
This position is filled with the day, month, and year of the start of the term of each manager and supervisor of the reporting Sharia Company according to the amendment deed of the articles of association.

(6) Fit and Proper Test Information

Letter Decision Number
This position is filled with the Number of the Decision Letter on the Determination of the Results of the Ability and Propriety Assessment (Fit and Proper Test), for example, KEP-123/D.05/2015.
Letter Decision Date
This position is filled with the day, month, and year of the issuance of the Decision Letter. For the position of UUS Leader, this column is not filled.

G. FORM 0041: WORKFORCE DETAILS BASED ON EDUCATION LEVEL

FORM FORMAT
Form 0041 Workforce Details Based on Education Level is compiled according to the following format:

Education Level
Workforce
Permanent
Workforce
Contract
Workforce
Outsourcing
M F Total M F Total M F Total

Head-
quarters/UUS a. Others b. High School
(SLTA)
c. Diploma
d. Bachelor e. Post-
Graduate
Branch
Office/Unit
Sharia Branch
Office a. Others b. High School
(SLTA)
c. Diploma
d. Bachelor e. Post-
Graduate
Offices Other
Than Branch
Offices a. Others

Education Level
Workforce
Permanent
Workforce
Contract
Workforce
Outsourcing
M F Total M F Total M F Total b. High School
(SLTA)
c. Diploma
d. Bachelor e. Post-
Graduate
Total

EXPLANATION OF WORKFORCE EDUCATION LEVEL DETAILS
This form contains details of the number of staff in each category of workforce education level at the headquarters, branch offices, and offices other than branch offices of the reporting Sharia Company. For UUS, the reporter only fills in data for staff who specifically perform operational activities of the UUS.

Education Level

Headquarters
a. Others b. High School (SLTA)
c. Diploma
d. Bachelor e. Post-Graduate
Branch Offices
a. Others b. High School (SLTA)
c. Diploma
d. Bachelor e. Post-Graduate
Offices Other Than Branch Offices
a. Others b. High School (SLTA)
c. Diploma
d. Bachelor e. Post-Graduate

Permanent Workforce
This position is filled with the number of permanent staff located at the headquarters, branch offices, and offices other than branch offices based on education level. a. Male b. Female
c. Total
Contract Workforce
This position is filled with the number of contract staff located at the headquarters, branch offices, and offices other than branch offices based on education level. a. Male b. Female
c. Total
Outsourcing Workforce
This position is filled with the number of outsourcing staff located at the headquarters, branch offices, and offices other than branch offices based on education level. a. Male b. Female
c. Total

H. FORM 0043: WORKFORCE DETAILS BASED ON FUNCTION

FORM FORMAT
Form 0043 Workforce Details Based on Function is compiled according to the following format:

(1) (2)
Function
Workforce
Managerial up to one level below
Directorate Members
Workforce
Permanent
Workforce
Contract
Workforce
Outsourcing

Marketing
Operational
Collection
Human Resource (HR) and
General Affair (GA)
Finance and Accounting
Risk Management
Internal Audit
Legal
Information Technology (IT)
Other Work Units
Total

(3)
Staff and Others
Total Workforce
Permanent
Workforce
Contract
Workforce
Outsourcing

EXPLANATION OF FINANCING COMPANY WORKFORCE
This form contains the number of employees owned by the company based on work units, both at the head office, branch offices, and offices other than branch offices of the Sharia Company, according to each employee status. (1) Functions
Marketing
Operational
Collection
Human Resource (HR) and General Affair (GA)
Finance and Accounting
Risk Management
Internal Audit
Legal
Information Technology (IT)
Other Work Units
For Sharia Business Units (UBS), the reporter only fills in data for employees specifically assigned to conduct UBS operational activities. (2) Managerial Staff up to One Level Below Board of Directors This item is filled with the number of employees who are managerial level up to one level below the Board of Directors based on work units for each employee status:

Permanent Employees
Contract Employees
Outsourcing Employees

(3) Staff and Others
This item is filled with the number of employees who are staff level and others based on work units for each employee status:

Permanent Employees
Contract Employees
Outsourcing Employees

I. FORM 0046: DETAILS OF FOREIGN WORKERS

FORM FORMAT
Form 0046 Details of Foreign Workers is compiled according to the following format:
(1) (2) (3) (4) (5)
Name
Nationality
Position
Domicile
Fit and Proper Test Information
Decision Letter No.
Decision Letter Date
EXPLANATION OF FOREIGN WORKER DETAILS
This form contains details of the foreign workers of the reporting Sharia Company.
(1) Name
This item is filled with the name of the foreign worker of the reporting Sharia Company. (2) Nationality This item is filled with the nationality of the foreign worker. (3) Position This item is filled with the category of position of the foreign worker at the reporting Sharia Company. Positions of foreign workers include:

Experts;
Advisors; and
Consultants
Foreign workers employed as experts can occupy a position level one level below the Board of Directors. (4) Domicile This item is filled with the domicile of the foreign worker. (5) Fit and Proper Test Information
Decision Letter Number
This item is filled with the Decision Letter Number of the Determination of Competence and Propriety Assessment (Fit and Proper Test) Results, for example KEP-123/D.05/2010.
Decision Letter Date
This item is filled with the day, month, and year the Decision Letter was issued.

CHAPTER IV
SHARIA FINANCING COMPANY FINANCIAL REPORTS
A. FORM 1100: SHARIA FINANCIAL POSITION REPORT

FORM FORMAT
Form 1100 Financial Position Report is compiled according to the following format:
Sharia Company Name :
Report as of End of Period :
ASSETS In Rupiah
No. Items Rp FC Amount
1 Cash and Cash Equivalents a. Cash b. Deposits at Domestic Banks

Wadiah Current Accounts
Other Deposits
c. Deposits at Foreign Banks
Current Accounts
Other Deposits
2 Derivative Receivables
3 Short-Term Investments in Sharia Securities
4 Financing Receivables - Net a. Financing Receivables from Sales and Purchases - Net
Murabahah Receivables - Net
a) Gross Murabahah Receivables

No. Items Rp FC Amount b) Deferred Murabahah Income -/ c) Murabahah Receivables Provision -/
2) Salam Receivables - Net
a) Salam Receivables - Principal b) Salam Receivables Provision -/
3) Istishna Receivables - Net
a) Istishna Receivables - Principal b) Istishna Receivables Provision -/
4) Other Sales and Purchase Financing Receivables - Net
a) Other Sales and Purchase Financing Receivables - Principal b) Provision for Other Sales and Purchase Financing Receivables - /- b. Financing Receivables from Investments - Net

Mudharabah Investment Financing Receivables - Net
a) Mudharabah Investment Financing Principal Receivables - Net

Mudharabah Investment Financing Principal Receivables –
Principal
Provision for Mudharabah Investment Financing Principal Receivables

No. Items Rp FC Amount
Mudharabah
-/ b) Mudharabah Investment Financing Profit-Sharing Receivables - Net

Mudharabah Investment Financing Profit-Sharing
Receivables – Principal
Provision for Mudharabah Investment Financing Profit-Sharing Receivables
-/

Musyarakah Investment Financing Receivables - Net
a) Musyarakah Investment Financing Principal Receivables - Net

Musyarakah Investment Financing Principal Receivables –
Principal
Provision for Musyarakah Investment Financing Principal Receivables
Musyarakah
-/ b) Musyarakah Investment Financing Profit-Sharing Receivables - Net
Musyarakah Investment Financing Profit-Sharing
Receivables – Principal
Provision for Musyarakah Investment Financing Profit-Sharing Receivables
Musyarakah
-/

No. Items Rp FC Amount
3) Mudharabah Musytarakah Investment Financing Receivables - Net
a) Mudharabah Musytarakah Investment Financing Principal Receivables - Net

Mudharabah Musytarakah Investment Financing Principal Receivables –
Principal
Provision for Mudharabah Musytarakah Investment Financing Principal Receivables -
-/ b) Mudharabah Musytarakah Investment Financing Profit-Sharing Receivables - Net
Mudharabah Musytarakah Investment Financing Profit-Sharing
Receivables –
Principal
Provision for Mudharabah Musytarakah Investment Financing Profit-Sharing Receivables
-/

Musyarakah Mutanaqishoh Investment Financing Receivables - Net
a) Musyarakah Mutanaqishoh Investment Financing Principal Receivables - Net

Musyarakah Mutanaqishoh Investment Financing Principal Receivables – Principal

No. Items Rp FC Amount

Provision for Musyarakah Mutanaqishoh Investment Financing Principal Receivables
-/ b) Musyarakah Mutanaqishoh Investment Financing Profit-Sharing Receivables - Net
Musyarakah Mutanaqishoh Investment Financing Profit-Sharing
Receivables
– Principal
Provision for Musyarakah Mutanaqishoh Investment Financing Profit-Sharing Receivables

Other Contract Investment Financing Receivables - Net
a) Other Contract Investment Financing Principal Receivables – Net

Other Contract Investment Financing Principal Receivables – Principal
Provision for Other Contract Investment Financing Principal Receivables -/-
b) Other Contract Investment Financing Profit-Sharing Receivables – Net
Other Contract Investment Financing Profit-Sharing
Receivables –
Principal

No. Items Rp FC Amount

Provision for Other Contract Investment Financing Profit-Sharing Receivables
c. Service Financing - Net

IMBT Service Financing Receivables - Net
a) IMBT Financing - Principal b) IMBT Financing Receivables Provision -/-
Qardh Service Financing Receivables -
Net a) Qardh Financing - Principal b) Qardh Financing Receivables Provision -/-
Other Contract Service Financing Receivables – Net
a) Other Contract Service Financing – Principal b) Other Contract Service Financing Receivables Provision -/-
Ijarah Service Receivables
a) Ijarah Service Financing – Principal b) Ijarah Service Financing Receivables Provision -/- 5 Equity Participation a. Financial services sector companies b. Non-financial services sector companies

No. Items Rp FC Amount
6 Long-Term Investments in Sharia Securities
7 Assets Used for Financing Business Activities – Net a. Assets Used for Financing Business Activities b. Accumulated Depreciation of Assets Used for Financing Business Activities -/- 8 Fixed Assets and Inventories – Net a. Fixed assets and inventories b. Accumulated Depreciation of Fixed Assets and Inventories -/- 9 Deferred Tax Assets 10 Other Assets Total Assets LIABILITIES AND EQUITY In Rupiah No. Items Rp FC Amount 1 Current Liabilities a. Mudharabah Contracts b. Mudharabah Musytarakah Contracts
c. Musyarakah Contracts
d. Qardh Contracts e. Other financing contracts

No. Items Rp FC Amount f. Other current liabilities 2 Derivative Liabilities 3 Tax Payables 4 Received Financing a. Received Financing from Domestic Sources

Banks
a) Mudharabah Contracts b) Mudharabah Musytarakah Contracts c) Musyarakah Contracts d) Ijarah Contracts e) Qardh Contracts f) Other financing contracts
Non-Banks
a) Mudharabah Contracts b) Mudharabah Musytarakah Contracts c) Musyarakah Contracts d) Ijarah Contracts e) Qardh Contracts f) Other financing contracts b. Received Financing from Foreign Sources
Banks
a) Mudharabah Contracts b) Mudharabah Musytarakah Contracts

No. Items Rp FC Amount c) Musyarakah Contracts d) Ijarah Contracts e) Qardh Contracts f) Other financing contracts
2) Non-Banks
a) Mudharabah Contracts b) Mudharabah Musytarakah Contracts c) Musyarakah Contracts d) Ijarah Contracts e) Qardh Contracts f) Other financing contracts 5 Sharia Securities Issued 6 Deferred Tax Liabilities 7 Subordinated Loans (Qardh) a. Domestic b. Foreign 8 Other Liabilities 9 Capital a. Paid-in Capital / Working Capital b. Principal Deposits and Mandatory Deposits

Principal Deposits
Mandatory Deposits
c. Additional Paid-in Capital

No. Items Rp FC Amount

Agio
Disagio -/-
Treasury Stock -/-
Equity Equity Issuance Costs
Donated Capital
Others
d. Difference in Transaction Value of Restructuring Related Entities 10 Reserves a. General Reserves b. Specific Reserves 11 Retained Earnings (Losses) 12 Net Profit (Loss) After Tax 13 Other Equity Components a. Balance of Other Equity Components
Gains (Losses) Due to Changes in Fixed Asset Revaluation Surplus
Gains (Losses) Due to Exchange Rate Differences from Translating Financial Statements in Foreign Currency
Gains (Losses) Due to Remeasurement of Financial Assets Available for Sale

No. Items Rp FC Amount
4) Gains (Losses) Due to Effective Portion of Financial Hedge Instruments in Cash Flow Hedge
5) Gains (Losses) on Other Equity Components in accordance with Financial Accounting Standards Principles
b. Other Comprehensive Gains (Losses) for the Current Period Total Liabilities and Equity

EXPLANATION OF FINANCIAL POSITION REPORT
This form contains the financial position report of the Sharia Company which provides detailed explanations of asset positions and liability and equity positions. – ASSETS
Cash and Cash Equivalents
This item is detailed as:
a. Cash
This item is filled with the amount of currency in the cash box in the form of banknotes and coins, issued by Bank Indonesia which are legal tender in Indonesia. Foreign banknotes and coins still in circulation belonging to the reporting Sharia Company are also included in the definition of cash. Commemorative coins and commemorative notes issued by Bank Indonesia are reported in the Other Assets item. b. Deposits at Domestic Banks This item is filled with all types of deposits of the reporting Sharia Company at banks in Indonesia, both in Rupiah and foreign currency. This item must not be offset with the Bank item in the Liabilities items. This item is detailed as:

Wadiah Current Accounts
This item is filled with the amount of deposits of the reporting Sharia Company in the form of Wadiah current accounts at commercial banks in Indonesia.
Other Deposits
This item is filled with the amount of deposits of the reporting Sharia Company other than current accounts, including in the form of savings, time deposits, deposit certificates, deposit on call, and other similar deposits at Sharia commercial banks in Indonesia.
c. Deposits at Foreign Banks
This item is filled with all types of deposits of the reporting Sharia Company at banks outside the country. This item is detailed as:
Current Accounts
This item is filled with deposits of the reporting Sharia Company in the form of current accounts at Sharia banks outside the country.
Other Deposits
This item is filled with deposits of the reporting Sharia Company in the form of savings, time deposits, deposit certificates, deposit on call, and other similar deposits at Sharia banks outside the country.

Derivative Receivables
This item is filled with all receivables that are potential profits arising from the positive difference between the contract value and the fair value of a derivative transaction on the report date. These derivative transactions are only for Hedging activities. This item must be detailed in Form. List of Details of Derivative Assets for Hedging.
Short-Term Investments in Sharia Securities
This item is filled with the amount of securities purchased or owned by the reporting Sharia Company with the intention to be traded, including Indonesia Bank Certificates (SBI), Government Bonds (SUN), State Sharia Securities (SBSN), Sukuk, Promissory Notes, Bills of Exchange, Commercial Papers (CPs), Bonds, Stocks, or other Sharia securities. The recognition of value of securities gains and unrealized losses due to market price increases (decreases) follows the applicable Financial Accounting Standards (PSAK).

This item covers all securities of the reporting Sharia Company with the intention to be held until maturity that have a remaining maturity of less than one year. The value of these securities is presented at acquisition cost after deducting unamortized premiums or discounts. For securities purchased or owned with the intention to be held until maturity that have a remaining maturity of more than one year, they are included in the Long-Term Investments in Sharia Securities item. This item must be detailed in Form 2200 List of Details of Owned Securities.
4. Financing Receivables - Net
This item is filled with the amount of financing receivables originating from the main activities of the reporting Sharia Company including sales and purchase financing, investment financing, and service financing recorded at net value. Net value is the value of financing receivables after deducting unearned murabahah income, other income and expenses related to financing transactions that are amortized, and provisions for financing receivables write-offs as regulated in OJK Regulations governing the conduct of Sharia financing business. This item is detailed as:
a. Financing Receivables from Sales and Purchases - Net This item is filled with the amount of financing receivables from sales and purchases including murabahah, salam, istishna contracts, and other sales and purchase receivables recorded at net value. This item is detailed as:

Murabahah Receivables – Net
This item is filled with the value of financing receivables from sales and purchases with Murabahah contracts after deducting deferred murabahah income and deducting provisions for financing receivables write-offs. a) Gross Murabahah Receivables This item is filled with the amount of financing receivables from sales and purchases with murabahah contracts at acquisition cost plus agreed profit. b) Deferred Murabahah Income This item is filled with the amount of income agreed with consumers but not yet recognized by the company. c) Murabahah Receivables Provision This item is filled with provisions for murabahah receivables write-offs as regulated in OJK Regulations governing the conduct of Sharia financing business.
Salam Receivables – Net
This item is filled with the value of financing receivables from sales and purchases with salam contracts after deducting provisions for financing receivables write-offs. This item is detailed as:
a) Salam Receivables - Principal
This item is filled with the amount of financing receivables from sales and purchases with salam contracts. b) Salam Receivables Provision This item is filled with provisions for salam receivables write-offs as regulated in OJK Regulations governing the conduct of Sharia financing business.
Istishna Receivables – Net
This item is filled with the value of financing receivables from sales and purchases with Istishna contracts after deducting provisions for financing receivables write-offs. This item is detailed as:
a) Istishna Receivables - Principal
This item is filled with the amount of financing receivables from sales and purchases with Istishna contracts. b) Istishna Receivables Provision This item is filled with provisions for Istishna receivables write-offs as regulated in OJK Regulations governing the conduct of Sharia financing business.
Other Sales and Purchase Financing Receivables – Net
This item is filled with the value of financing receivables from sales and purchases with contracts other than murabahah, salam, and istishna after deducting provisions for financing receivables write-offs. This item is detailed as:
a) Other Sales and Purchase Financing Receivables - Principal This item is filled with the amount of financing receivables from sales and purchases with contracts other than murabahah, salam, and istishna.

b) Provision for Other Sales and Purchase Financing Receivables This item is filled with provisions for write-offs of other sales and purchase financing receivables as regulated in OJK Regulations governing the conduct of Sharia financing business. b. Financing Receivables from Investments - Net This item is filled with the amount of financing receivables from Investments including mudharabah, musyarakah, mudharabah musytarakah, musyarakah mutanaqishoh contracts, and other investment financing receivables recorded at net value. This item is detailed as:

Mudharabah Investment Financing Receivables – Net
This item is filled with the amount of financing receivables from investments with mudharabah contracts including principal financing receivables and profit-sharing financing receivables recorded at net value. This item is detailed as:
a) Mudharabah investment financing principal receivables - net This item is filled with the amount of principal financing receivables from investments with mudharabah contracts after deducting provisions for financing receivables write-offs. This item is detailed as:

Mudharabah investment financing principal receivables – principal
This item is filled with the amount of principal financing receivables from investments with mudharabah contracts. This includes investment financing that has not yet matured.
Provision for Mudharabah investment financing principal receivables
This item is filled with provisions for write-offs of Mudharabah investment financing principal receivables as regulated in OJK Regulations governing the conduct of Sharia financing business. b) Mudharabah investment financing profit-sharing receivables This item is filled with the amount of profit-sharing financing receivables from investments with mudharabah contracts after deducting provisions for financing receivables write-offs. This item is detailed as:
Mudharabah investment financing profit-sharing receivables – principal
This item is filled with the amount of profit-sharing financing receivables from investments with mudharabah contracts.
Provision for Mudharabah investment financing profit-sharing receivables
This item is filled with provisions for write-offs of Mudharabah investment financing profit-sharing receivables as regulated in OJK Regulations governing the conduct of Sharia financing business.

Musyarakah Investment Financing Receivables – Net
This item is filled with the amount of financing receivables from investments with musyarakah contracts including principal financing receivables and profit-sharing financing receivables recorded at Net value. This item is detailed as:
a) Musyarakah investment financing principal receivables - net This item is filled with the amount of principal financing receivables from investments with musyarakah contracts after deducting provisions for financing receivables write-offs. This item is detailed as:

Musyarakah investment financing principal receivables – principal
This item is filled with the amount of principal financing receivables from investments with musyarakah contracts. This includes investment financing that has not yet matured.
Provision for Musyarakah investment financing principal receivables
This item is filled with provisions for write-offs of Musyarakah investment financing principal receivables as regulated in OJK Regulations governing the conduct of Sharia financing business. b) Musyarakah investment financing profit-sharing receivables This item is filled with the amount of profit-sharing financing receivables from investments with Musyarakah contracts after deducting provisions for financing receivables write-offs. This item is detailed as:
Musyarakah investment financing profit-sharing receivables – principal
This item is filled with the amount of profit-sharing financing receivables from investments with Musyarakah contracts.
Provision for Musyarakah investment financing profit-sharing receivables
Filled with provisions for write-offs of Musyarakah investment financing profit-sharing receivables as regulated in OJK Regulations governing the conduct of Sharia financing business.

Mudharabah Musytarakah Investment Financing Receivables – Net
This item is filled with the amount of financing receivables from investments with Mudharabah Musytarakah contracts including principal financing receivables and profit-sharing financing receivables recorded at net value. This item is detailed as:
a) Mudharabah musyarakah investment financing principal receivables – net This item is filled with the amount of principal financing receivables from investments with mudharabah musyarakah contracts after deducting provisions for financing receivables write-offs.

This item is detailed as:

Mudharabah musytarakah investment financing principal receivables – principal
This item is filled with the amount of principal financing receivables from investments with mudharabah musyarakah contracts. Included therein is investment financing that has not yet matured.
Provision for Mudharabah musyarakah investment financing principal receivables
This item is filled with provisions for write-offs of Mudharabah musyarakah investment financing principal receivables as regulated in OJK Regulations governing the conduct of Sharia financing business. b) Mudharabah musyarakah investment financing profit-sharing receivables This item is filled with the amount of profit-sharing financing receivables from investments with mudharabah musyarakah contracts after deducting provisions for financing receivables write-offs. This item is detailed as:
Mudharabah musytarakah investment financing profit-sharing receivables – principal
This item is filled with the amount of profit-sharing financing receivables from investments with mudharabah musyarakah contracts.
Provision for Mudharabah musyarakah investment financing profit-sharing receivables

This item is filled with provisions for write-offs of Mudharabah musyarakah investment financing profit-sharing receivables as regulated in OJK Regulations governing the conduct of Sharia financing business.
4) Musyarakah Mutanaqishoh Investment Financing Receivables – Net
This item is filled with the amount of financing receivables from investments with musyarakah mutanaqishoh contracts including principal financing receivables and profit-sharing financing receivables recorded at Net value. This item is detailed as:
a) Musyarakah mutanaqishoh investment financing principal receivables – net This item is filled with the amount of principal financing receivables from investments with musyarakah mutanaqishoh contracts after deducting provisions for financing receivables write-offs. This item is detailed as:

Musyarakah mutanaqishoh investment financing principal receivables – principal
This item is filled with the amount of principal financing receivables from investments with musyarakah mutanaqishoh contracts. Included therein is investment financing that has not yet matured.
Provision for Musyarakah mutanaqishoh investment financing principal receivables
This item is filled with provisions for write-offs of Musyarakah mutanaqishoh investment financing principal receivables as regulated in OJK Regulations governing the conduct of Sharia financing business. b) Musyarakah mutanaqishoh investment financing profit-sharing receivables This item is filled with the amount of profit-sharing financing receivables from investments with musyarakah mutanaqishoh contracts after deducting provisions for financing receivables write-offs. This item is detailed as:
Musyarakah mutanaqishoh investment financing profit-sharing receivables – principal
This item is filled with the amount of profit-sharing financing receivables from investments with musyarakah mutanaqishoh contracts.
Provision for Musyarakah mutanaqishoh investment financing profit-sharing receivables
This item is filled with provisions for write-offs of Musyarakah mutanaqishoh investment financing profit-sharing receivables as regulated in OJK Regulations governing the conduct of Sharia financing business.

Other Contract Investment Financing Receivables – Net
This item is filled with the amount of financing receivables from investments with contracts other than mudharabah, musyarakah, mudharabah musytarakah, and musyarakah mutanaqishah contracts including principal

principal of financing and profit-sharing receivables financing recorded at net value. This item is detailed as follows:
a) Principal receivables for investment financing with other contracts – net This item is filled with the amount of principal receivables for investment financing with other contracts after being reduced by the provision for impairment of financing receivables. This item is detailed as follows:

Principal receivables for investment financing with other contracts – principal
This item is filled with the amount of principal receivables for investment financing with other contracts. This includes investment financing that has not yet matured.
Provision for principal receivables for investment financing with other contracts
This item is filled with the provision for impairment of principal receivables for investment financing with other contracts as regulated in the OJK Regulation governing the conduct of Sharia financing business. b) Profit-sharing receivables for investment financing with other contracts This item is filled with the amount of profit-sharing receivables for investment financing with other contracts after being reduced by the provision for impairment of financing receivables. This item is detailed as follows:
Profit-sharing receivables for investment financing with other contracts – principal
This item is filled with the amount of profit-sharing receivables for investment financing with other contracts.
Provision for profit-sharing receivables for investment financing with other contracts
This item is filled with the provision for impairment of profit-sharing receivables for investment financing with other contracts as regulated in the OJK Regulation governing the conduct of Sharia financing business.
c. Service Financing Receivables
This item is filled with the amount of service financing receivables including IMBT (Ijarah Muntahiyah Bit Tamlik) contract, qardh, other investment financing receivables, and ijarah contract recorded at net value. This item is detailed as follows:

Service Financing Receivables IMBT – Net
This item is filled with the value of service financing receivables with IMBT contract after being reduced by the provision for impairment of financing receivables. This item is detailed as follows:
a) IMBT Financing – Principal
This item is filled with the amount of service financing receivables with IMBT contract. b) Provision for IMBT financing receivables This item is filled with the provision for impairment of IMBT receivables as regulated in the OJK Regulation governing the conduct of Sharia financing business.
Service Financing Receivables Qardh – Net
This item is filled with the value of service financing receivables with qardh contract after being reduced by the provision for impairment of financing receivables. This item is detailed as follows:
a) Qardh Financing - Principal
This item is filled with the amount of service financing receivables with qardh contract. b) Provision for Qardh Financing Receivables This item is filled with the provision for impairment of qardh receivables as regulated in the OJK Regulation governing the conduct of Sharia financing business.
Service Financing Receivables with Other Contracts
This item is filled with the value of service financing receivables with contracts other than IMBT, qardh, and ijarah after being reduced by the provision for impairment of financing receivables. This item is detailed as follows:
a) Service Receivables with Other Contracts – Principal This item is filled with the amount of service financing receivables with other contracts. b) Provision for Service Financing Receivables with Other Contracts This item is filled with the provision for impairment of service financing receivables with other contracts as regulated in the OJK Regulation governing the conduct of Sharia financing business.
Service Financing Receivables Ijarah
This item is filled with the value of service financing receivables with ijarah contract after being reduced by the provision for impairment of financing receivables. This item is detailed as follows:
a) Service Financing Receivables Ijarah – Principal This item is filled with the amount of service financing receivables with ijarah contract. b) Provision for Qardh Financing Receivables This item is filled with the provision for impairment of receivables with Other Contracts as regulated in the OJK Regulation governing the conduct of Sharia financing business. These financing receivable positions must be detailed in Form 2100 Financing Details.

Capital Participation
This item is filled with the amount of capital participation in the form of shares of the reporting Sharia Financing Company in companies in the financial services sector and non-financial services companies other than companies for the purpose of financing restructuring, both in Rupiah and foreign currency at banks. Shares owned for the purpose of participation are not for trading. Capital participation consists of:
a. Financial Services Sector Companies b. Non-Financial Services Sector Companies This item must be detailed in Form 2300 List of Capital Participation Details.
Long-Term Investment in Sharia Securities
This item covers all investments by reporting Sharia Companies in Sharia securities, other than participation in the form of shares, with the intention of holding until maturity that have a remaining maturity of more than one year. The value of these securities is presented in accordance with the applicable Financial Accounting Standards Statement (PSAK). This item must be detailed in Form 2200 List of Owned Securities.
Assets Used for Financing Business Activities - Net
This item is detailed as follows:
a. Assets Used for Financing Business Activities This sub-item covers the value of ijarah assets or other assets used for financing business activities. Assets used for financing business activities are recognized upon acquisition at acquisition cost. b. Accumulated Depreciation of Assets Used for Financing Business Activities This sub-item covers the total depreciation of assets used for financing business activities up to the reporting date.
Fixed Assets and Inventories – Net
This item is detailed as follows:
a. Fixed Assets and Inventories
This item covers fixed assets and inventories owned by the reporting Sharia Company. b. Accumulated Depreciation of Fixed Assets and Inventories This item covers the accumulated depreciation of fixed assets and inventories up to the reporting date.
Deferred Tax Assets
This item covers the amount of deferred tax assets recognized by the reporting Sharia Company at the end of the reporting period, measured at the applicable tax rate against all deductible temporary differences and/or fiscal loss balances, to the extent that it is probable that they can be utilized to reduce fiscal profit in the future. This item is presented in the statement of financial position based on compensation (offset) with the deferred tax liability position.
Miscellaneous Assets
This item covers asset balances that cannot be included or classified into positions 1 to 9 above, including prepaid expenses. This item must be detailed in Form 2490 Miscellaneous Assets Details. – LIABILITIES AND EQUITY
Current Liabilities
This item covers short-term liabilities of the reporting Sharia Company to third parties with a term of no more than 30 (thirty) days. Included in this position are liabilities related to employee pension programs and insurance premiums of the reporting Sharia Company. This item is detailed as follows:
a. Mudharabah Contract
This item covers current liabilities of the reporting Sharia Company with the mudharabah contract. b. Mudharabah Musyarakah Contract This item covers current liabilities of the reporting Sharia Company with the mudharabah musyarakah contract.
c. Musyarakah Contract
This item covers current liabilities of the reporting Sharia Company with the musyarakah contract. d. Qardh Contract This item covers current liabilities of the reporting Sharia Company with the qardh contract. e. Other Financing Contracts This item covers current liabilities of the reporting Sharia Company with other financing contracts, other than mudharabah, mudharabah musytarakah, musyarakah, and qardh. f. Other current liabilities This item covers current liabilities of the reporting Sharia Company other than in letters a, b, c, d, and e.
Derivative Liabilities
This item covers all liabilities that are potential losses arising from the difference between the contract value and the fair value of a derivative transaction on the reporting date. Derivative liabilities are only for hedging activities. This item must be detailed in Form 3010 Details of Hedging Derivative Instruments.
Tax Payables
This item covers all tax liabilities of the reporting Sharia Company that have not been paid related to applicable tax regulations in Indonesia.
Funding Received
This item covers funding received by the reporting Sharia Company in Rupiah or foreign currency from within or outside the country. This item is detailed as follows:
a. Funding Received from Within the Country
This item covers funding received by the reporting Sharia Company in Rupiah or foreign currency from within the country or residents.

Banks
This item covers funding received by the reporting Sharia Company in Rupiah or foreign currency from Banks conducting operational activities in Indonesia. This sub-item cannot be offset with the Bank position in Asset positions. This item is detailed as follows:
a) Mudharabah Contract
This item is filled with funding received by the reporting Sharia Company with the mudharabah contract scheme. b) Mudharabah Musyarakah Contract This item is filled with funding received by the reporting Sharia Company with the mudharabah musyarakah contract scheme. c) Musyarakah Contract This item is filled with funding received by the reporting Sharia Company with the musyarakah contract scheme. d) Ijarah Contract This item is filled with funding received by the reporting Sharia Company with the ijarah contract scheme. e) Qardh Contract This item is filled with funding received by the reporting Sharia Company with the qardh contract scheme. f) Other financing contracts This item is filled with funding received by the reporting Sharia Company with contract schemes other than points i to vi.
Non-Banks
This item covers funding received by the reporting Sharia Company in Rupiah or foreign currency from non-bank companies conducting operational activities in Indonesia. b. Funding Received from Outside the Country This item covers funding received by the reporting Sharia Company in Rupiah or foreign currency from outside the country or non-residents.
Banks
This item covers funding received by the reporting Sharia Company in Rupiah or foreign currency from banks conducting operational activities outside Indonesia.
Non-Bank Financial Services
This item covers funding received by the reporting Sharia Company in Rupiah or foreign currency from non-bank financial services conducting operational activities outside Indonesia.
Others
This item covers funding received by the reporting Sharia Company in Rupiah or foreign currency from third parties who are not banks outside the country or non-residents. These positions must be detailed in Form 2550 List of Details of Funding Received.

Securities Issued
This item covers the value of all securities other than shares issued by the reporting Sharia Company within or outside the country for the purpose of obtaining additional funds from the public. This item must be detailed in Form 2600 List of Details of Securities Issued.
Deferred Tax Liabilities
This item covers the amount of deferred tax liabilities recognized by the reporting Sharia Company at the end of the reporting period, calculated at the applicable tax rate for all taxable temporary differences. This item is presented in the statement of financial position based on compensation (offset) with the Deferred Tax Asset position.
Subordinated Loans (Qardh)
This item covers funding received by the reporting Sharia Company with the following conditions:

with a minimum term of 5 (five) years
in the event of liquidation, the claim applies last among all existing funding
stipulated in the form of a notarial deed agreement between the reporting Sharia Company and the provider of funding.
This item is detailed as follows:
a. Domestic
This item covers subordinated loans received by the reporting Sharia Company in Rupiah or foreign currency from within the country or residents. b. Foreign This item covers subordinated loans received by the reporting Sharia Company in Rupiah or foreign currency from outside the country or non-residents.

Miscellaneous Liabilities
This item covers other liability balances that cannot be included or classified into positions 1 to 6 above. This item must be detailed in Form 2790 List of Miscellaneous Liabilities Details.
Capital
a. Paid-in Capital/Working Capital

For Sharia Companies, the value of the reporting Sharia Company's capital that has been fully paid by shareholders of the reporting Sharia Company with limited liability status is included in this sub-position.
For UUS (Sharia Business Units), the working capital placed in the form of cash or cash equivalents from the parent company, evidenced by a board of directors' decision regarding the placement of working capital in the UUS, is included in this sub-position.
b. Principal and Mandatory Savings
This item is detailed as follows:

Principal Savings
This item covers the value of principal savings that have been paid by members to the reporting Sharia Company with cooperative legal status.
Mandatory Savings
This item covers the value of mandatory savings that have been paid by members to the reporting Sharia Company with cooperative legal status.
c. Additional Paid-in Capital
Agio
This item covers the excess of capital payments received by the reporting Sharia Company as a result of share prices exceeding their nominal value.
Disagio
This item covers the shortfall of capital payments as a result of share prices being lower than their nominal value.
Treasury Stock
This item covers the amount of share capital reacquired by the reporting Financing Company.
Equity Issuance Costs
This item covers costs incurred by the reporting Sharia Company when issuing shares.
Donated Capital
This item covers the value of donated capital received by the reporting Financing Company.
Others
This item covers additional paid-in capital other than numbers 1), 2), 3), 4), and 5) in accordance with financial accounting standards principles. d. Difference in Value of Transactions with Commonly Controlled Entities This item covers the difference between the transfer price and the book value of each transaction with commonly controlled entities in accordance with financial accounting standards principles.

Reserves
This item covers reserves formed in accordance with the articles of association and/or decisions of the owners/shareholders' meeting. These reserves may also be intended for UUS. In this context, it includes:
a. General Reserve
This item covers reserves formed from the retention of retained earnings or net profit after tax. b. Purpose Reserve This item covers the portion of profit after tax set aside for specific purposes.
Retained Earnings (Loss) Balance
This item covers the retained earnings (loss) balance (borne) by the reporting Sharia Company at the beginning of the reporting year period.
Net Profit (Loss) After Tax
This item covers the profit (loss) of the reporting Sharia Company during the accounting period, from the beginning of the year to the reporting date.
Other Equity Components
This item covers equity components of the reporting Sharia Company arising from comprehensive transactions. This item is detailed as follows:
a. Balance of Other Equity Components
This item is detailed as follows:

Balance of Gains (Losses) Due to Changes in Surplus of Revaluation of Fixed Assets
This item covers the balance of gains (losses) due to changes in the surplus of revaluation of fixed assets by the reporting Sharia Company at the beginning of the reporting year period.
Balance of Gains (Losses) Due to Exchange Rate Differences from Translating Financial Statements in Foreign Currency.
This item covers the balance of gains (losses) due to exchange rate differences from translating financial statements in foreign currency by the reporting Sharia Company at the beginning of the reporting year period.
Balance of Gains (Losses) Due to Re-measurement of Financial Assets Available for Sale
This item covers the balance of gains (losses) due to re-measurement of financial assets available for sale by the reporting Sharia Company at the beginning of the reporting year period.
Balance of Gains (Losses) Due to Effective Portion of Hedging Financial Instruments for Cash Flow Hedging.
This item covers the balance of gains (losses) due to the effective portion of hedging financial instruments for cash flow hedging by the reporting Sharia Company at the beginning of the reporting year period.
Balance of Gains (Losses) on Other Equity Components in Accordance with Financial Accounting Standards Principles.
This item covers the balance of Gains (Losses) on other equity components in accordance with financial accounting standards principles by the reporting Sharia Company at the beginning of the reporting year period. b. Other Comprehensive Income (Loss) for the Current Period This item covers Other Comprehensive Income (OCI) by the reporting Sharia Company during the accounting period, from the beginning of the year to the reporting date. The value of this item must be equal to the Other Comprehensive Income (Loss) in the Statement of Profit or Loss and Other Comprehensive Income. B. FORM 1110: ADMINISTRATIVE ACCOUNTS

FORM OF FORM
Form 1110 Administrative Accounts is prepared in the following format:
Sharia Company Name:
Report at End of Period:
In Rupiah
No. Positions Rupiah Foreign Currency Amount
1 Undrawn Funding Facilities a. Domestic

Banks
Non-Bank Financial Services Institutions
Others
b. Foreign
Banks
Non-Bank Financial Services Institutions
Others
2 Financing Facilities to Customers that have not been drawn 3 Issuance of Sharia-compliant Payment Undertakings a. Domestic Funding b. Foreign Funding 4 Disbursement of Financing with Third Party Portion a. Channeling Activities with Wakalah Bil Ujrah contract No. Positions Rupiah Foreign Currency Amount b. Syndicated Financing Activities 5 Sharia Hedging Derivative Instruments a. Spot b. Forward Agreement 6 Others a. Written-off Financing Receivables b. Written-off Financing Receivables that have been successfully collected
c. Written-off Financing Receivables
Total

EXPLANATION OF ADMINISTRATIVE ACCOUNTS
Administrative accounts are transaction accounts that have not yet effectively caused changes in assets and liabilities and other important notes. Foreign currency administrative accounts are converted into Rupiah using the mid-rate of foreign currency issued by Bank Indonesia at the end of the reporting period. Administrative accounts are detailed as follows:
Undrawn Funding Facilities
This account covers funding facilities obtained from within and outside the country that are committed but have not yet been drawn by the reporting Sharia Company. This account is detailed as follows:
a. Domestic

Sharia Banks
Non-Bank Financial Services Institutions
Others
b. Foreign
Sharia Banks
Non-Bank Financial Services Institutions
Others

Undrawn Financing Facilities to Customers
This account covers financing facilities provided by the reporting Sharia Company to customers that are committed but have not yet been drawn.
Issuance of Sharia-compliant Payment Undertakings
This account covers the nominal value of payment undertakings issued by the reporting Sharia Company for the purpose of obtaining funding from funding providers. This account is detailed as follows:
a. Domestic Funding b. Foreign Funding
Disbursement of Financing with Third Party Portion
This financing disbursement is carried out in the form of:
a. Channeling Activities with Wakalah Bil Ujrah Contract This item covers the total financing disbursed through the channeling financing mechanism using the Wakalah Bil Ujrah contract. This item covers funds for financing that all come from the funding provider (banks, secondary housing financing companies, and/or Sharia companies) and the risks arising from these activities lie with the funding provider. The reporting Sharia Company in this case only acts as a manager and receives remuneration or fees for managing these funds. b. Syndicated Financing Activities This item covers financing for an activity where the funding source is from more than one party. This sub-item covers the total Financing disbursed through the syndicated financing mechanism that is the portion of other parties. This item is detailed in Form 3020 List of Details of Disbursement of Financing with Third Party Portion.
Sharia Hedging Derivative Instruments
This account covers derivative assets owned by Sharia Companies in connection with Sharia hedging in accordance with the fatwa of the National Sharia Board of the Indonesian Ulema Council that is in force, which is carried out for the principal of funding, margin, and/or payment term. This account is detailed as follows:
a. Spot b. Forward Agreement
This item is detailed in Form 3010 Details of Derivative Claims for Sharia Hedging.
Others
This account covers other administrative account information other than numbers 1, 2, 3, 4, and 5. This account is detailed as follows:
a. Written-off Financing Receivables
This account covers the value of financing receivables that have been written off by the reporting Sharia Company but have not yet been written off as uncollectible by the Company. b. Written-off Financing Receivables Successfully Collected This account covers the value of financing receivables that have been written off but have been successfully collected again by the reporting Financing Company.
c. Written-off Financing Receivables
This account covers the value of financing receivables that have been written off as uncollectible by the reporting Sharia Company.
C. FORM 1200: STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
FORM OF FORM
Form 1200 Statement of Profit or Loss and Other Comprehensive Income is prepared in the following format:
Financing Company Name:
Report at End of Period:
In Rupiah
Positions Rp Foreign Currency Amount
I. REVENUE
Operational Revenue
a. Financing

Sales Financing
a) Murabahah b) Salam c) Istishna d) Revenue with other sales contracts
Investment Financing
a) Mudharabah b) Musyarakah c) Mudharabah
Musytarakah d) Musyarakah
Mutanaqisah e) Revenue from other investment contracts Positions Rp Foreign Currency Amount
Service Financing
a) Ijarah b) IMBT c) Hawalah bil ujrah d) Wakalah bil ujrah e) Kafalah bil ujrah f) Ju'alah g) Revenue from other service financing contracts h) Revenue from joint financing with Wakalah bil Ujrah contract b. Other Operational Revenue Related to Financing
Administrative revenue
Provision revenue
Compensation Revenue
(Ta'widh)
Insurance Discount
Others

Non-Operational Revenue
a. Service/Service Revenue
Giro b. Other Non-Operational Revenue
II. EXPENSES
Operational Expenses
a. Margin/Profit Sharing/Service Remuneration

Mudharabah Contract
Mudharabah
Musytarakah Contract
Musyarakah Contract
Ijarah Contract
Wakalah bil Ujrah Contract
for financing activities
Other financing contracts
b. Swap Premium
c. Insurance Premium
d. Labor
Salaries, Wages, and Allowances
Labor Development and Training
Others
e. Marketing
Third-party Incentives
Other Marketing

f. Provision/Depreciation

Provision for Doubtful Receivables:
a) Sales Financing b) Investment Financing c) Service Financing
Depreciation of Assets used for financing business activities (specifically ijarah)
Depreciation of Fixed Assets and Inventories
g. Rent h. Maintenance and Repair
i. Administration and General
j. Others

Non-Operating Expenses
III. PROFIT (LOSS) BEFORE TAX
IV. ESTIMATED INCOME TAX
Current Year Tax -/-
Deferred Tax (Expense)
V.
NET PROFIT (LOSS) AFTER TAX

VI. OTHER COMPREHENSIVE INCOME (LOSS)

Profit (Loss) Arising from Changes in Revaluation Surplus of Fixed Assets
Exchange Rate Differences Due to Translation of Financial Statements in Foreign Currency
Profit (Loss) Arising from Revaluation of Financial Assets Available for Sale
Profit (Loss) Arising from the Effective Portion of Financial Instruments as a Hedge in Cash Flow Hedging
Profit (Loss) on Other Equity Components in accordance with Comprehensive Accounting Standards Principles
VII. COMPREHENSIVE NET PROFIT (LOSS) FOR THE CURRENT YEAR
EXPLANATION OF THE INCOME STATEMENT AND OTHER COMPREHENSIVE INCOME REPORT
The income statement and other comprehensive income report include cumulative figures from the beginning of the reporting Sharia Company's fiscal year until the report date. The method for filling out the income statement and other comprehensive income report is detailed as follows:
I. INCOME
Operating Income
This position includes all income from the main activities of the Sharia Company.
This position is detailed:
a. Financing
This position includes all income from margins, profit-sharing (nisbah), and service fees (ujrah) obtained by the Sharia Company from sales financing, investment financing, and service financing activities. This position is detailed:

Sales Financing
a) Murabahah
This position includes realized margin income from sales financing activities using the murabahah contract. b) Salam This position includes realized margin income from sales financing activities using the salam contract. c) Istishna This position includes realized margin income from sales financing activities using the istishna contract.

d) Income from other sales contracts
This position includes realized margin income from sales financing activities using other sales contracts based on Sharia principles approved by OJK.
2) Investment Financing
a) Mudharabah
This position includes profit-sharing (nisbah) income from investment financing activities using the mudharabah contract. b) Musyarakah This position includes profit-sharing (nisbah) income from investment financing activities using the musyarakah contract. c) Mudharabah Musyarakah This position includes profit-sharing (nisbah) income from investment financing activities using the mudharabah musyarakah contract. d) Musyarakah Mutanaqishoh This position includes profit-sharing (nisbah) income from investment financing activities using the musyarakah mutanaqishoh contract. e) Income from other investment contracts. This position includes profit-sharing (nisbah) income from investment financing activities using other investment contracts based on Sharia principles approved by OJK.
3) Service Financing
a) Ijarah
This position includes service fee (ujrah) income from service financing activities using the ijarah contract. Ijarah income is presented net after deducting related expenses, such as depreciation expenses, maintenance and repair expenses, and others. b) IMBT This position includes service fee (ujrah) income from service financing activities using the IMBT contract. c) Hawalah Bil Ujrah This position includes service fee (ujrah) income from service financing activities using the hawalah or hawalah bil ujrah contract. d) Wakalah Bil Ujrah This position includes service fee (ujrah) income from service financing activities using the wakalah bil ujrah contract. e) Kafalah Bil Ujrah This position includes service fee (ujrah) income from service financing activities using the kafalah or kafalah bil ujrah contract. f) Ju’alah This position includes service fee (ujrah) income from service financing activities using the ju’alah contract. g) Income from Other Service Financing Contracts This position includes service fee (ujrah) income from service financing activities using other service financing contracts based on Sharia principles approved by OJK.

h) Income from Joint Financing with Wakalah Bil Ujrah Contract This position includes ujrah income from service financing activities using the wakalah bil ujrah contract for activities obtained from the management of funds originating from transaction partners (counterparty) of the Financing Company's chanelling, where the risks arising from these activities lie with the fund owners. b. Other Operating Income Related to Financing

Administrative Income
This position includes costs charged to Consumers for the use of financing facilities from the Sharia Company.
Provision Income
This position includes provison costs charged to Consumers.
Compensation Income (Ta’widh)
This position includes compensation for costs incurred by the company charged to Consumers in the context of the collection process.
Insurance Discount
This position includes income obtained by the Sharia Company in the form of insurance discounts obtained in the context of Sharia financing distribution.
Others
This position includes other operating income received by the Sharia Company other than positions 1) through 4) above. This includes marketing activities for Sharia financial products, such as Sharia mutual funds, Sharia insurance, or other products related to Sharia financial services.

Non-Operating Income
This position includes income from activities other than the main activities of the reporting Sharia Company. a. Service Fee and Profit-Sharing Income This position includes service fee or profit-sharing (nisbah) income in Rupiah and foreign currency from placements made by the reporting Sharia Company in the form of current assets, such as current accounts, savings, and deposits at Sharia banks. b. Other Non-Operating Income This position includes non-operating income other than ujrah and current account service income.
II. EXPENSES
Operating Expenses
This position includes expenses arising from the operational activities of the reporting Sharia Company. a. Profit-Sharing/Service Fee

Mudharabah Contract
This position includes expenses for profit-sharing (nisbah) from funding received from partners (shahibul maal) using the mudharabah contract.
Mudharabah Musyarakah Contract
This position includes expenses for profit-sharing (nisbah) from funding received from partners (shahibul maal) using the mudharabah musytarakah contract.
Musyarakah Contract
This position includes expenses for profit-sharing (nisbah) from funding received from partners (shahibul maal) using the musyarakah contract.
Ijarah Contract
This position includes expenses for service fee (ujrah) from funding received using the ijarah contract. This includes service fee (ujrah) for the issuance of ijarah sukuk.
Wakalah bil Ujrah Contract for Financing Activities
This position includes expenses for service fee (ujrah) from funding received using the wakalah bil ujrah contract.
Other Sharia Principle Funding Contracts
This position includes expenses arising from funding received from partners (shahibul maal) using other funding contracts based on Sharia principles. b. Swap Premium This position includes expenses paid in the context of swap transactions.
c. Sharia Insurance Contribution
This position includes expenses paid for coverage purposes, such as payments for property loss insurance premiums. d. Labor
Salaries, wages, and allowances
This position includes basic salary expenses, wages, and allowances paid to members of the board of directors/managers and employees of the reporting Sharia Company, whether permanent or non-permanent employees, before being reduced by income tax and deductions. This sub-position also includes honorariums, overtime pay, and welfare care.
Labor development and training
This position includes expenses incurred by the Sharia Company for labor development and training.
Others
This position includes expenses incurred by the Sharia Company related to labor other than those included in the sub-positions for salaries, wages, allowances, and labor development/training. e. Marketing This position includes expenses incurred by the Sharia Company related to marketing activities, consisting of:
Third-Party Incentives
Third-Party Incentive costs include all types of payments to third parties or third-party employees, including commissions, incentives, third-party travel expenses, joint promotion costs with third parties (for example: additional vehicle accessory expenses, vehicle delivery promotion costs), and other expenses.
Other Marketing
Other Marketing costs include marketing expenses other than third-party incentive expenses.

f. Provision/Depreciation

Provision for Doubtful Receivables
This position includes expense for provision for doubtful receivables on financing receivables. a) Sales Financing This position includes expense for provision for doubtful receivables on financing receivables for sales financing. b) Investment Financing This position includes expense for provision for doubtful receivables on financing receivables for investment financing. c) Service Financing This position includes expense for provision for doubtful receivables on financing receivables for service financing.
Depreciation of Assets used for financing business activities (specifically ijarah)
Depreciation of Fixed Assets and Inventories
This position includes expense for depreciation of fixed assets and inventories. g. Rent This position includes rent paid by the reporting Sharia Company, such as office rent, house/building rent, and equipment rent. h. Maintenance and Repair This position includes expenses incurred by the reporting Sharia Company for maintenance and/or repair of fixed assets, office inventories, and others.
i. Administration and General
This position includes expenses for the use of goods/services, such as lighting costs, water, telephone, telegram, and office equipment.

j. Others
This position includes expenses other than positions letter a through letter i above.
2. Non-Operating Expenses
This position includes expenses incurred by the reporting Sharia Company other than for the main activities of the Sharia Company.
III. PROFIT (LOSS) BEFORE TAX
This position includes the total income minus the total expenses of the reporting Sharia Company before being reduced by tax.
IV. ESTIMATED INCOME TAX

Current Year Tax
This position includes the estimated income tax expense calculated progressively from the current year's profit until the report date.
Deferred Tax (Expense)
This position includes the amount of deferred tax (expense) related to the amount of deferred tax assets (liabilities) recognized for the current year period until the report date.
V. NET PROFIT (LOSS) AFTER TAX
This position includes profit (loss) after being reduced by estimated income tax, including current year tax and deferred tax (expense) recognized for the current year period until the report date.
VI. OTHER COMPREHENSIVE INCOME (LOSS)
This position includes other comprehensive income/loss (OCI) by the reporting Sharia Company during the accounting period, from the beginning of the year until the report date.

This position is detailed:

Profit (Loss) Arising from Changes in Revaluation Surplus of Fixed Assets
This position includes the net profit or loss related to the revaluation of fixed assets recognized for the current year period until the report date. This position is presented in the income statement based on compensation (offset) with loss positions.
Exchange Rate Differences Due to Translation of Financial Statements in Foreign Currency
This position includes the net profit or loss related to exchange rate differences from translating financial statements in foreign currency recognized for the current year period until the report date. This position is presented in the income statement based on compensation (offset) with loss positions.
Profit (Loss) Arising from Revaluation of Financial Assets Available for Sale
This position includes the net profit or loss related to financial assets available for sale recognized for the current year period until the report date. This position is presented in the income statement based on compensation (offset) with loss positions.
Profit (Loss) Arising from the Effective Portion of Financial Instruments as a Hedge in Cash Flow Hedging
This position includes the net profit or loss related to cash flow hedging recognized for the current year period until the report date. This position is presented in the income statement based on compensation (offset) with loss positions.
Profit (Loss) on Other Equity Components in accordance with Other Comprehensive Accounting Standards Principles
This position includes the net profit or loss other than positions 1 through 4 above. This position is presented in the income statement based on compensation (offset) with loss positions.
VII. COMPREHENSIVE NET PROFIT (LOSS) FOR THE CURRENT YEAR
This position includes the net profit (loss) after tax plus other comprehensive income (loss).

D. FORM 1300: CASH FLOW STATEMENT

FORM FORMAT
Form 1300 Cash Flow Statement is prepared according to the following format:
Name of Financing Company :
Report as of End of Period :
In Rupiah
No. Position Rp Foreign Currency Total
I. Net Cash Flow from Operating Activities
Cash Flow Surplus (Deficit)
a. Cash Receipts from Operating Activities

Receipts from Sales Financing
a) Receipts from Murabahah financing activities b) Receipts from Salam financing activities c) Receipts from Istishna financing activities d) Receipts from other sales contracts
Receipts from Investment Financing
a) Receipts from Mudharabah financing activities b) Receipts from Musyarakah financing activities c) Receipts from

No. Position Rp Foreign Currency Total
Mudharabah financing activities musytarakah d) Receipts from Musyarakah financing activities Muntanaqisah e) Receipts from other investment contracts
3) Receipts from Service Financing
a) Receipts from Ijarah financing activities b) Receipts from IMBT financing activities c) Receipts from Hawalah bil ujrah financing activities d) Receipts from Wakalah bil ujrah financing e) Receipts from Kafalah bil ujrah financing f) Receipts from Ju'alah financing activities g) Receipts from qardh financing h) Receipts from other service financing contracts
4) Receipts from
Continuation Financing

No. Position Rp Foreign Currency Total with wakalah bil ujrah contract
5) Receipts from
securities that are Traded
6) Receipts from other
operating activity income b. Cash Payments for Operating Activities

Payments for Sales
financing activities a) Payments for
Murabahah financing activities b) Payments for Salam financing activities c) Payments for Istishna financing activities d) Payments for other sales contracts
Payments for
Investment Financing activities a) Payments for Mudharabah financing activities b) Payments for Musyarakah financing activities

No. Position Rp Foreign Currency Total c) Payments for Mudharabah financing activities musytarakah d) Payments for Musyarakah financing activities Muntanaqisah e) Payments for other investment contracts
3) Payments for Service
financing activities a) Payments for
Ijarah financing activities b) Payments for
IMBT financing activities c) Payments for
Hawalah bil ujrah financing activities d) Payments for Wakalah bil ujrah financing activities e) Payments for Kafalah bil ujrah financing activities f) Payments for Ju'alah financing activities g) Payments for qardh financing h) Payments for other service financing contracts
4) Payments for general
and administrative expenses
5) Payments for
income tax
6) Payments for
acquisition of securities that are
Traded
7) Payments for other
operating activities
II. Net Cash Flow from Investing
Activities

Cash Flow Surplus (Deficit)
a. Cash Receipts from Investing
Activities

Receipts from disposal of
subsidiaries
Receipts from sale of
land, buildings, and equipment
Receipts from sale of
securities not intended for trading
Dividend receipts
Receipts from profit-sharing from
investment activities

No. Position Rp Foreign Currency Total
6) Receipts from other
investment activities b. Cash Payments for
Investing Activities

Payments for
acquisition of subsidiaries
Payments for
purchase of land, buildings, and equipment
Payments for
acquisition of securities not traded
Payments for other
investment activities
III. Net Cash Flow from Financing
Activities

Cash Flow Surplus (Deficit)
a. Cash Receipts from Financing
Activities

Receipts from bank
funding a) Mudharabah Contract b) Mudharabah
Musytarakah Contract c) Musyarakah Contract d) Other contracts
Receipts from non-bank
funding

No. Position Rp Foreign Currency Total a) Mudharabah Contract b) Mudharabah Musytarakah Contract c) Musyarakah Contract d) Other contracts
3) Receipts from subordinated
borrowing (qardh)
4) Receipts from sukuk
issuance
5) Receipts from securitization
funding based on
Sharia principles
6) Receipts from other
funding in accordance with
Sharia principles
7) Receipts from equity
capital issuance
8) Receipts from working capital
deposits (specific to UUS) b. Cash Payments for Financing Activities

Disbursements from bank
funding a) Mudharabah Contract b) Mudharabah
Musytarakah Contract c) Musyarakah Contract d) Other contracts

No. Position Rp Foreign Currency Total
2) Disbursements from non-bank
funding a) Mudharabah Contract b) Mudharabah
Musytarakah Contract c) Musyarakah Contract d) Other contracts
3) Disbursements from subordinated
borrowing (qardh) funding
4) Disbursements from sukuk
issuance
5) Disbursements from securitization
funding based on
Sharia principles
6) Disbursements from other
funding in accordance with
Sharia principles
7) Payments for
repurchasing company shares (treasury stock)
8) Dividend payments
IV. Increase (Decrease) From
foreign currency exchange rate changes and cash equivalents
V. Net Increase (Decrease) in Cash and
Cash Equivalents (I+II+III+IV)
VI. Cash and cash equivalents at the beginning of the period

No. Position Rp Foreign Currency Total
VII. Cash and cash equivalents at the end of the period

EXPLANATION OF THE CASH FLOW STATEMENT
The cash flow statement is a financial statement using the cash movement basis in its preparation. All positions in the cash flow statement are made and calculated based on the involvement of cash and cash equivalents from the beginning of the report year until the report date. This applies to both receipt and expenditure positions. In the foreign currency column, cash flows and cash equivalents are separated based on transaction groups affecting the Sharia Company's current account at foreign banks and transactions with parties other than foreign banks.
I. Net Cash Flow from Operating Activities
Cash Flow Surplus (Deficit)
a. Cash Inflows from Operating Activities

Receipts from Sales Financing
This position contains all receipts originating from sales financing activities. a) Receipts from Murabahah financing activities This position contains all receipts originating from sales financing activities using the murabahah contract. b) Receipts from Salam financing activities This position contains all receipts originating from sales financing activities using the salam contract. c) Receipts from Istishna financing activities This position contains all receipts originating from sales financing activities using the Istishna contract.

d) Receipts from other sales contracts
This position contains all receipts originating from sales financing activities using sales contracts other than murabahah, salam, and istishna.
2) Receipts from Investment Financing
a) Receipts from Mudharabah financing activities This position contains all receipts, including principal payments and/or profit-sharing receipts, originating from investment financing activities using the mudharabah contract. b) Receipts from Musyarakah financing activities This position contains all receipts, including principal payments and/or profit-sharing receipts, originating from investment financing activities using the musyarakah contract. c) Receipts from Mudharabah Musyarakah financing activities This position contains all receipts, including principal payments and/or profit-sharing receipts, originating from investment financing activities using the mudharabah musyarakah contract. d) Receipts from Musyarakah Mutanaqisah financing activities This position contains all receipts, including receipts from the sale of investment financing asset ownership portions (hishshah) and/or profit-sharing receipts, originating from investment financing activities using the musyarakah mutanaqisah contract. e) Receipts from other sales contracts This position contains all receipts, including principal repayment and/or profit-sharing receipts, originating from investment financing activities using investment contracts other than mudharabah, musyarakah, mudharabah musytarah, and musyarakah mutanaqisah.
3) Receipts from Service Financing
a) Receipts from Ijarah financing activities
This position contains all service fee (ujrah) receipts from service financing activities using the ijarah contract. b) Receipts from IMBT financing activities This position contains all receipts from service financing activities using the IMBT contract, including service fee (ujrah) and/or receipts from the transfer of asset ownership to consumers. c) Receipts from Hawalah bil ujrah financing activities. This position contains all service fee (ujrah) receipts from service financing activities using the hawalah bil ujrah contract. d) Receipts from Wakalah/Wakalah bil ujrah financing activities This position contains all service fee (ujrah) receipts from service financing activities using the wakalah bil ujrah contract.

e) Receipts from Kafalah/Kafalah bil ujrah financing activities This position contains all service fee (ujrah) receipts from service financing activities followed by the kafalah bil ujrah contract. f) Receipts from Ju’alah financing activities This position contains all service fee (ujrah) receipts from service financing activities followed by the ju'alah contract. g) Receipts from Qardh financing activities This position contains all receipts from qardh repayment. Financing activities using the qardh contract must be accompanied by the use of other financing contracts. h) Receipts from other service financing contracts This position contains all service fee (ujrah) receipts from service financing activities using service financing contracts other than ijarah, IMBT, hawalah bil ujrah, wakalah bil ujrah, kafalah bil ujrah, ju’alah, and qardh.
4) Receipts from Continuation Financing Activities with Wakalah Bil Ujrah Contract
This position contains all service fee (ujrah) receipts from service financing activities using the wakalah bil ujrah contract. This ujrah is for activities obtained from the management of funds originating from partners (counterparty) through the Financing Company's chanelling activities, where the risks arising from these activities lie with the fund owners.

Receipts from Securities for Trading
This item contains all receipts from the sale of Sharia securities intended for trading.

Cash Inflows from Other Operating Activities
This item contains all receipts not derived from the main activities above. This may originate from receipts from written-off receivables, administrative income, commission income, compensation income (ta’widh), claim receipts, or other insurance benefits in cash form, as well as other income not derived from main activities, including activities marketing Sharia financial products such as Sharia mutual funds, Sharia insurance, or other products related to Sharia financial services.

b. Cash Outflows for Operating Activities

Payments for Buy-Sell Financing Activities
This item contains all expenditures originating from buy-sell financing activities. a) Payments for Murabahah financing activities This item contains all expenditures related to buy-sell financing activities using the Murabahah contract. b) Payments for Salam financing activities This item contains all expenditures related to buy-sell financing activities using the Salam contract. c) Payments for Istishna financing activities This item contains all expenditures related to buy-sell financing activities using the Istishna contract. d) Payments for other buy-sell contracts This item contains all expenditures related to buy-sell financing activities using buy-sell contracts other than Murabahah, Salam, and Istishna.
Payments for Investment Financing Activities
This item contains all expenditures made for the purpose of investment financing activities. a) Payments for Mudharabah financing activities This item contains all expenditures related to investment financing activities using the Mudharabah contract. b) Payments for Musyarakah financing activities This item contains all expenditures related to investment financing activities using the Musyarakah contract. c) Payments for Mudharabah Musyarakah financing activities This item contains all expenditures related to investment financing activities using the Mudharabah Musyarakah contract. d) Payments for Musyarakah Mutanaqisah financing activities This item contains all expenditures related to investment financing activities using the Musyarakah Mutanaqisah contract. e) Payments for other investment contracts This item contains all expenditures related to investment financing activities using investment contracts other than Mudharabah, Musyarakah, Mudharabah Musytarakah, and Musyarakah Mutanaqisah.
Payments for Service Financing Activities
This item contains all expenditures made for the purpose of service financing. a) Payments for Ijarah financing activities This item contains all expenditures for asset purchases and related costs in the context of service financing activities using the Ijarah contract. b) Payments for IMBT financing activities This item contains all expenditures related to service financing activities using the IMBT contract. c) Payments for Hawalah Bil Ujrah Financing Activities This item contains all expenditures related to service financing activities using the Hawalah Bil Ujrah contract. d) Payments for Wakalah Bil Ujrah financing activities This item contains all expenditures related to service financing activities using the Wakalah Bil Ujrah contract. e) Payments for Kafalah Bil Ujrah financing activities This item contains all expenditures related to service financing activities using the Kafalah Bil Ujrah contract. f) Payments for Ju’alah financing activities This item contains all expenditures related to service financing activities using the Ju’alah contract. g) Payments for Qardh financing activities This item contains all expenditures related to service financing activities using the Qardh contract. h) Payments for other service financing contracts This item contains all expenditures from service financing activities other than Ijarah, IMBT, Hawalah Bil Ujrah, Wakalah Bil Ujrah, Kafalah Bil Ujrah, Ju’alah, and Qardh.
Cash Outflows for General and Administrative Expenses
This item contains all employee salary expenses, company building rental expenses, electricity and telephone expenses, insurance premiums, pension contribution payments, and other payments, as well as other administrative expenses not derived from the company's main activities.
Cash Outflows for Income Tax
This item is specifically used to record the payment of corporate income tax for the reporting period.

Cash Outflows from Securities Intended for Trading
This item is used to record payments for securities intended for trading.

Cash Outflows for Other Operating Activities
This item contains all expenditures occurring from other operating activities not covered in the previous items.

II. Net Cash Flows from Investing Activities

Cash Surplus (Deficit)
a. Receipts from Investing Activities

Cash Inflows from Subsidiary Disposal
This item contains the results of subsidiary disposals involving cash and other related income.
Cash Inflows from the Sale of Land, Buildings, and Equipment
This item contains cash receipts from the sale of land, buildings, and equipment. If the sale involves expenditures for administrative expenses and other burdens to be borne by the company, this item contains the net income from the sale of land after deducting the expenses to be paid by the company.
Receipts from the Sale of Securities Not Intended for Trading
If the reporting Sharia Company sells back long-term securities not intended for trading, the sales proceeds must be reported in this cash receipt item net of all costs payable in connection with the transaction.
Dividend Receipts
This item contains cash receipts from dividend income from the reporting Sharia Company's investments in other companies' shares.
Profit-Sharing Receipts from Investing Activities
This item contains cash receipts from profit-sharing income from the reporting Sharia Company's investing activities.
Receipts from Other Investing Activities
This item contains cash receipts from other investing activities not included in the above items. b. Cash Payments for Investing Activities
Payments for Acquisition of Subsidiaries
This item contains cash expenditures for acquiring ownership of subsidiaries.
Payments for the Purchase of Land, Buildings, and Equipment
This item contains cash expenditures for transactions involving the purchase of land, buildings, and equipment.
Payments for the Acquisition of Securities Not for Trading
This item contains cash expenditures for investing activities conducted to acquire securities not for trading. If in this transaction the reporting Sharia Company makes cash payments for other expenses, this item must be recorded net by deducting other costs incurred to acquire it from the acquisition cost.
Payments for Other Activities
This item contains cash expenditures for other investing activities not included in the above items.

III. Net Cash Flows from Financing Activities

Cash Surplus (Deficit)
a. Cash Receipts from Financing Activities

Cash Receipts from Bank Financing
a) Mudharabah contract
This item contains cash receipts from bank financing using the Mudharabah contract. b) Mudharabah Musyarakah contract This item contains cash receipts from bank financing using the Mudharabah Musyarakah contract. c) Musyarakah contract This item contains cash receipts from bank financing using the Musyarakah contract. d) Other contracts This item contains cash receipts from bank financing using contracts other than Mudharabah, Mudharabah Musytarakah, and Musyarakah.
Receipts from Non-Bank Financing
a) Mudharabah contract
This item contains cash receipts from non-bank financing using the Mudharabah contract. b) Mudharabah Musyarakah contract This item contains cash receipts from non-bank financing using the Mudharabah Musyarakah contract. c) Musyarakah contract This item contains cash receipts from non-bank financing using the Musyarakah contract. d) Other contracts This item contains cash receipts from non-bank financing using contracts other than Mudharabah, Mudharabah Musytarakah, and Musyarakah.
Receipts from Subordinated Loans (Qardh)
This item contains cash receipts from subordinated loans (Qardh).
Receipts from Sukuk Issuance
This item contains cash receipts from the issuance of Sukuk by the reporting Sharia Company.
Receipts from Sharia-Compliant Securitization Financing
This item contains cash receipts from Sharia-compliant securitization financing conducted by the reporting Sharia Company.
Receipts from Other Financing in Accordance with Sharia Principles
This item contains cash receipts from other financing in accordance with Sharia principles conducted by the reporting Sharia Company.
Receipts from Stock Capital Issuance
This item contains cash receipts from the issuance/sale of the reporting Sharia Company's stock capital.
Receipts from Working Capital Deposits
This item contains cash receipts from working capital deposits provided by the parent company to the reporting UUS (Sharia Business Unit). b. Cash Payments for Financing Activities
Payments from Bank Financing
a) Mudharabah contract
This item contains cash expenditures for bank financing using the Mudharabah contract. b) Mudharabah Musyarakah contract This item contains cash expenditures for bank financing using the Mudharabah Musyarakah contract. c) Musyarakah contract This item contains cash expenditures for bank financing using the Musyarakah contract. d) Other contracts This item contains cash expenditures for bank financing using contracts other than Mudharabah, Mudharabah Musytarakah, and Musyarakah.
Expenditures from Non-Bank Financing
a) Mudharabah contract
This item contains cash expenditures for non-bank financing using the Mudharabah contract. b) Mudharabah Musyarakah contract This item contains cash expenditures for non-bank financing using the Mudharabah Musyarakah contract. c) Musyarakah contract This item contains cash expenditures for non-bank financing using the Musyarakah contract. d) Other contracts This item contains cash expenditures for non-bank financing using contracts other than Mudharabah, Mudharabah Musytarakah, and Musyarakah.
Expenditures from Subordinated Loans (Qardh)
This item contains cash expenditures for subordinated loans (Qardh).
Expenditures from Sukuk Issuance
This item contains cash expenditures for the issuance of Sukuk by the reporting Sharia Company.
Expenditures from Sharia-Compliant Securitization Financing
This item contains cash expenditures for Sharia-compliant securitization financing conducted by the reporting Sharia Company.
Expenditures from Other Financing in Accordance with Sharia Principles
This item contains cash expenditures for other financing in accordance with Sharia principles conducted by the reporting Sharia Company.
Payments for Stock Buyback
This item contains cash expenditures for transactions involving the buyback of stock capital and financing capital of the reporting Sharia Financing Company.
Dividend Payments
This item contains cash expenditures for dividend payments to shareholders of the reporting Sharia Financing Company.

IV. Increase (Decrease) in Foreign Exchange Rate Changes on Cash and Cash Equivalents
This item contains the amount of foreign exchange rate changes on cash and cash equivalents with the value that should be recorded at the end of the reporting period.

V. Net Increase (Decrease) in Cash and Cash Equivalents
This item contains the amount of the net increase or decrease in cash and cash equivalents for the reporting period.

VI. Cash and Cash Equivalents at the Beginning of the Period
This item contains the amount of the cash and cash equivalents position at the beginning of the reporting period of the reporting Sharia Company.

VII. Cash and Cash Equivalents at the End of the Period
This item contains the amount of the cash and cash equivalents position at the end of the reporting period of the reporting Sharia Company.

E. FORM 2100: DETAILS OF FINANCING PROVIDED

FORM STRUCTURE
Form 2100 Details of Financing Provided is prepared according to the following format:

EXPLANATION OF FINANCING DETAILS
Every financing activity, whether buy-sell financing, investment financing, or service financing, must essentially be filled into the Financing Details according to the reporting period. Consumers receiving financing facilities other than the criteria above cannot be grouped with other consumers. Thus, every column must be filled with the relevant code with the following explanations:

(1) Contract Number
This item is filled with the sequential number of the Financing Agreement used in the contract by the reporting Sharia Company.

(2) Financing Type
This item is filled with the type of financing, namely:

Buy-Sell Financing
Buy-Sell Financing is financing in the form of providing goods through a buy-sell transaction in accordance with the Sharia financing agreement agreed upon by the parties.
Investment Financing
Investment Financing is financing in the form of providing capital for a specific period for productive business activities with profit sharing in accordance with the Sharia financing agreement agreed upon by the parties.
Service Financing
Service Financing is the provision of services, whether in the form of providing benefits from a good, providing loans (advance funds) and/or providing services with and/or without payment of service fees (ujrah) in accordance with the Sharia financing agreement agreed upon by the parties.

(3) Financing Scheme
This item is filled with the type of contract used by the reporting Sharia Company to bind the contract agreement with the consumer. The financing schemes include:

Murabahah
Murabahah is the sale of a good by stating its purchase price (acquisition cost) to the buyer, and the buyer pays it with a higher price (margin) as profit in accordance with the agreement of the parties.
Salam
Salam is the sale of a good by ordering according to certain conditions and paying the price of the good in full in advance.
Istishna’
Istishna’ is the sale of a good by ordering the manufacture of the good according to specific criteria and requirements, and paying the price of the good in accordance with the agreement of the parties.
Buy-Sell Financing with Other Contracts
Buy-Sell Financing with other contracts is financing provided with a buy-sell scheme other than Murabahah, Salam, and Istishna’ permitted based on Sharia principles.
Mudharabah
Mudharabah is a business cooperation contract between two parties where the first party (shahib mal) provides all the capital, while the second party (mudharib) acts as the manager, and business profits are shared between them in accordance with the agreement of the parties.
Musyarakah
Musyarakah is financing based on a cooperation contract between two or more parties for a specific business, where each party contributes funds with the provision that profits and risks will be shared in accordance with the agreement of the parties.
Mudharabah Musyarakah
Mudharabah Musyarakah is a form of Mudharabah where the fund manager (mudharib) also contributes capital in the cooperation, where profits and risks will be shared in accordance with the agreement of the parties.
Musyarakah Muntanaqishoh
Musyarakah Muntanaqishoh is a Musyarakah or Syirkah where the ownership of assets (goods) or capital of one party (syarik) decreases due to the purchase of ownership portions (hishshah) in stages by the other party.
Investment Financing with Other Contracts
Investment Financing with other contracts is financing provided with an investment scheme other than Mudharabah, Musyarakah, Mudharabah Musytarakah, and Musyarakah Muntanaqishoh permitted based on Sharia principles.
Ijarah Muntahiyah Bittamlik
Ijarah Muntahiyah Bittamlik is Ijarah accompanied by a promise of transfer of ownership (wa’d) after the Ijarah period ends.
Qardh
Qardh is the lending of funds (advance funds) without remuneration, with the obligation of the borrower to return the principal financing in a lump sum or installments within a specific period.
Service Financing with Other Contracts
Service Financing with other contracts is financing provided with a service financing scheme other than Ijarah, Ijarah Muntahiyah Bittamlik, Hawalah, Hawalah Bil Ujrah, Wakalah, Wakalah Bil Ujrah, Kafalah, Kafalah Bil Ujrah, Ju’alah, and Qardh permitted based on Sharia principles.

(4) Type of Goods/Services Financed
This item is filled with the category of goods/services financed by the Sharia Company according to the Consumer's needs. The details of the types of goods/services financed are grouped as follows:

Productive Goods and Derivatives

Heavy Equipment
Office Equipment
Photo Equipment
Medical Equipment
Printer Equipment
Machines
Transport Vehicles
Sea Ships
Airplanes
Buildings
Computers
New Shops
Used Shops
New Offices
Used Offices
New Flats and Apartments (First)
New Flats and Apartments (Second and subsequent)
Used Flats and Apartments (First)
Used Flats and Apartments (Second and subsequent)
Other Productive Goods

Consumption Goods
34. Motor Vehicles (Two Wheels) – New
35. Motor Vehicles (Two Wheels) – Used
36. Motor Vehicles (Four Wheels) New
37. Motor Vehicles (Four Wheels) Used
38. New First Residential Houses
39. New Subsequent Residential Houses
40. Used First Residential Houses
41. Used Subsequent Residential Houses
42. New Shops and Offices
43. Used Shops and Offices
44. New Flats and Offices
45. Used Flats and Offices
46. New Flats and Apartments (First)
47. New Flats and Apartments (Second and subsequent)
48. Used Flats and Apartments (First)
49. Used Flats and Apartments (Second and subsequent)
50. Non-Electronic Household Appliances
51. Electronic Goods
52. Other Consumer Goods

Infrastructure Goods
21. Sea and River Ports
22. Airports
23. Rail Networks
24. Railway Stations
25. Roads
26. Toll Roads
27. Irrigation
28. Drinking Water Treatment Facilities
29. Wastewater Treatment Facilities
30. Landfills
31. Telecommunication Networks
32. Power Plants
33. Oil and Gas Facilities

Services
53. Education Services
54. Health Services
55. Tourism/Travel Services
56. Wedding Services
57. Seminar/Training/Workshop Services
58. Other Services

Value of Goods/Services Financed
This item is filled with the value of goods/services financed by the reporting Sharia Company at the beginning of the contract. This value is filled in Rupiah and remains the same throughout the contract.

(5) Time Period

Start Date
This item is filled with the start date of the contract as stated in the financing agreement.
Due Date
This item is filled with the end date of the contract as stated in the financing agreement.

(6) Margin/Profit Share/Service Fee

Type
This item is filled with the type of profit-sharing scheme in accordance with the agreement of the parties stated in the contract in the form of margin or profit-sharing ratio (nisbah) or service fee.
Value
This item is filled with the nominal value of the margin or the nominal value of the service fee agreed upon by the parties stated in the contract for buy-sell financing and service financing activities.
Rate
This item is filled with the profit-sharing percentage per year (per annum) as stated in the financing agreement for Sharia investment financing activities.

(7) Initial Financing Value
This item is filled with the financing value for the procurement of goods or services that are actually incurred by the Sharia Company at the beginning of the contract signing. The value in this column is filled with the initial financing value, which remains fixed throughout the contract period.

(8) Guarantee Deposit/Down Payment
This item is filled with the amount of guarantee deposit or down payment received by the reporting Sharia Company in its financing activities. Guarantee deposit is the amount of money received by the Sharia Company from the consumer at the beginning of the financing lease period as a guarantee for the smoothness of financing payments. Down payment is the amount of money received by the Sharia Company from the consumer at the beginning of the contract period as an initial payment for financing.

(9) Quality
This item is filled with the quality of financing receivables evaluated according to criteria in accordance with the rules for classifying the quality of productive assets of the Sharia Company following the OJK Regulation on the conduct of Sharia financing business, namely:

Performing
Special Attention
Substandard
Doubtful
Non-Performing

(10) Currency Type
This item is filled with the type of currency used in the financing agreement.

(11) Gross Financing Receivables
This item is filled with gross financing receivables in the original currency value or in Rupiah equivalent.

In Original Currency Value
Gross financing receivables in original currency value is the gross financing receivables (outstanding receivables) value in a currency other than Rupiah. If the currency type is 360 (Rupiah), the value in this column may be left blank.
In Rupiah Equivalent
Gross financing receivables in Rupiah equivalent is the value of financing receivables (outstanding receivables) gross in a currency other than Rupiah after being converted to Rupiah using the Bank Indonesia middle exchange rate or the gross financing receivables (outstanding receivables) value in Rupiah currency.

(12) Deferred Margin
This item is filled with deferred margin in the original currency value or in Rupiah equivalent.

In Original Currency Value
Deferred margin in original currency value is the margin income not yet received from financing receivables in the original currency other than Rupiah. If the currency type is 360 (Rupiah), then the value in this column may be left blank.
In Rupiah Equivalent
Deferred margin in Rupiah equivalent is the margin income not yet received from financing receivables in a currency other than Rupiah after being converted into Rupiah using the Bank Indonesia middle exchange rate or the gross financing receivables (outstanding receivables) value in Rupiah.

(13) Financing Receivables Principal
This item is filled with the financing receivables principal in original currency value or in Rupiah equivalent.

In Original Currency Value
This item is filled with the gross financing receivables (outstanding receivables) value minus the deferred margin in original currency other than Rupiah. If the currency type is 360 (Rupiah), then the value in this column may be left blank.
In Rupiah Equivalent
This item is filled with the gross financing receivables (outstanding receivables) value minus the deferred margin in a currency other than Rupiah after being converted into Rupiah using the Bank Indonesia middle exchange rate or the gross financing receivables (outstanding receivables) value in Rupiah.

(14) Sharia Guarantee Proportion
This item is filled with the proportion of financing receivables receiving risk mitigation in the form of Sharia guarantees, with a value between 0%-100%. In the event that financing receivables do not receive Sharia guarantees, this item is filled with 0%.

(15) Consumer Name
This item is filled with the names of parties receiving financing facilities from the reporting Sharia Company.

(16) Consumer Group Name
This item is filled with the consumer group.

(17) Consumer Category
This item is filled with the consumer's business category based on the Consumer's business scale, divided into categories as follows:

Large Business
Large business is a business that meets the following criteria:
– has net assets of more than Rp10,000,000,000.00 (ten billion Rupiah) excluding land and business premises; or – has annual sales results of more than Rp50,000,000,000.00 (fifty billion Rupiah).
Medium Business
Based on the provisions of Law Number 20 of 2008 concerning Micro, Small, and Medium Enterprises, those included in medium business are businesses that meet the following criteria:
– has net assets of more than Rp500,000,000.00 (five hundred million Rupiah) up to a maximum of Rp10,000,000,000.00 (ten billion Rupiah) excluding land and business premises; or – has annual sales results of more than Rp2,500,000,000.00 (two billion five hundred million Rupiah) up to a maximum of Rp50,000,000,000.00 (fifty billion Rupiah).
Small Business
Based on the provisions of Law Number 20 of 2008 concerning Micro, Small, and Medium Enterprises, those included in small business are businesses that meet the following criteria:
– has net assets of more than Rp50,000,000.00 (fifty million Rupiah) up to a maximum of Rp500,000,000.00 (five hundred million Rupiah) excluding land and business premises; or – has annual sales results of more than Rp300,000,000.00 (three hundred million Rupiah) up to a maximum of Rp2,500,000,000.00 (two billion five hundred million Rupiah).
Micro Business
Based on the provisions of Law Number 20 of 2008 concerning Micro, Small, and Medium Enterprises, those included in micro business are businesses that meet the following criteria:
– has net assets of more than Rp50,000,000.00 (fifty million Rupiah) excluding land and business premises; or – has annual sales results of more than Rp300,000,000.00 (three hundred million Rupiah).
Others/Non-Productive
Others/Non-Productive refers to consumers who do not have productive businesses or are for consumption purposes.

(18) Consumer Group
This item covers parties receiving financing facilities from the reporting Sharia Company or parties who have obligations to the reporting Sharia Company.

(19) Related Status
This item is filled with the related status with the Sharia Company, namely:

Related to the Sharia Company
Related to the Sharia Company refers to parties receiving financing facilities from the reporting Sharia Company that are related to the reporting Sharia Company.
Not Related to the Sharia Company
Not related to the Sharia Company refers to parties receiving financing facilities from the reporting Sharia Company that are not related to the reporting Sharia Company.

(20) Economic Sector
This item is filled with the sectorization or standard classification of economic activities existing in Indonesia. The details of the Economic Sector are based on the Indonesian Standard Business Classification (KBLI) Year 2009 as stated in the List of Financing Recipient Business Classifications in Chapter V. In the event that financing is used to finance more than one type of economic activity that cannot be separated, the classification method focuses on the priority economic sector (the sector receiving the largest financing facility).

(21) Project Location
This item is filled with the location where the financed project/goods are located/used.

(22) Considered Collateral
This item is filled with the identity, type, and value of the collateral.

Identity
Collateral identity is the number or code of the goods used as collateral.
Type
Collateral type is the type of goods used as financing guarantees, as grouped as follows:
Productive Goods
Consumption Goods
Time Deposits
Precious Metals
Securities
Guarantees
No. Collateral
Productive Goods

Heavy Equipment
Office Equipment
Photo Equipment
Medical Equipment
Printer Equipment
Machines
Transport Vehicles
Buildings
Computers
New Shop-Houses
Used Shop-Houses
New Office Houses
Used Office Houses
No. Collateral
New Flats and Apartments First
New Flats and Apartments Second and onwards
Used Flats and Apartments First
Used Flats and Apartments Second and onwards
Others
Consumption Goods
Two-Wheeled Motor Vehicles – New
Two-Wheeled Motor Vehicles – Used
Four-Wheeled Motor Vehicles New
Four-Wheeled Motor Vehicles Used
New Residential Houses First
New Residential Houses Second and onwards
Used Residential Houses First
Used Residential Houses Second and onwards
New Shop-Houses
Used Shop-Houses
New Office Houses
Used Office Houses
New Flats and Apartments First
New Flats and Apartments Second and onwards
Used Flats and Apartments First
Used Flats and Apartments Second and onwards
No. Collateral
Non-Electronic Household Appliances
Electronic Goods
Aircraft
Sea Ships/Water Transport
Fishing Boats
Others
Time Deposits
Deposits
Mudharabah Deposits
Precious Metals
Gold
Other Precious Metals
Securities
Bank Indonesia Certificates (SBI)
Sharia Bank Indonesia Certificates
State Treasury Bonds (SUN)
State Treasury Bills (SPN)
Sharia State Treasury Bills (SPN)
State Bonds (ON)
Retail Bonds
Sharia State Securities (SBSN)
Other Sukuk
No. Collateral
Stocks
Mutual Funds
Warehouse Receipts
Other Securities
Gold Jewelry
Guarantees
Government Guarantees
Other Collateral/Guarantee Types
No Collateral/Guarantees
Not Used

Value
Collateral value is the value in Rupiah for each pledged good. Fill in the value that can be calculated as PPAP (in thousands of Rupiah), in accordance with the provisions in the OJK Circular Letter regarding the financial health level of Sharia Financing Companies.

F. FORM 2200: DETAILS OF OWNED SHARIA SECURITIES

FORM FORMAT
Form 2200 Details of Owned Sharia Securities is compiled according to the following format:
Sharia Company Name :
Report at the End of the Period :
(1) (2) (3) (4) (5) (6)
Sharia Security Number
Type of Sharia Security
Type of Contract
Maturity Date
Ownership Purpose
Margin/Profit Sharing/Fee
Date of Issuance
Maturity Date
Currency Type
Quality
Balance at End
Issuer/Counterparty
Related Status
Value
In Original
Currency
Value
Rupiah
Country Name
Group
EXPLANATION OF DETAILS OF OWNED SHARIA SECURITIES
In this detail list, short-term and long-term investment positions in the form of Sharia securities owned by the reporting Sharia Company in Rupiah and foreign currency issued by other parties are reported. This item does not include participation in the form of stocks.

(1) Sharia Security Number
This item is filled with the number of the owned securities or the code of the owned securities according to the registration at the Indonesia Securities Depository (KSEI).

(2) Type of Sharia Security
This item is filled with the type of securities owned by the reporting Sharia Company in Rupiah and foreign currency, namely:

Stocks
Deposit Certificates at Sharia Banks
Sharia Bank Indonesia Certificates (SBI)
Sharia Commercial Papers (CP)
Sharia Medium Term Notes (MTN)
Sharia Mutual Funds
Sharia Bonds/Sukuk
State Treasury Bills (SPN)
Export Bills
State Bonds (ON)
Indonesian Retail Bonds (ORI)
Other Securities Based on Sharia Principles

(3) Type of Contract
This item is filled with the type of contract used in the owned Sharia securities in Rupiah and foreign currency, namely:

Istishna
Mudharabah
Musyarakah
Ijarah
Wakalah
Wakalah bil Ujrah
Kafalah
Kafalah bil Ujrah
Financing with Other Contracts Based on Sharia Principles

(4) Maturity Date

Date of Issuance
This item is filled with the date, month, and year of issuance of the Sharia securities.
Maturity Date
This item is filled with the date, month, and year of maturity of the Sharia securities. For Sharia securities that do not have a time limit, such as stocks, or Sharia securities that have already matured, it does not need to be filled or left blank.

(5) Ownership Purpose
This item is filled with the Ownership Purpose code, namely:

Held to Maturity (HTM)
This item covers securities owned by the reporting Sharia Company until the maturity date of the securities.
Held for Trading (Trading)
This item covers securities owned by the reporting Sharia Company with the intention to be traded.
Available for Sale (AFS)
This item covers securities owned by the Sharia Company that are not grouped into held to maturity or trading categories and are ready to be sold.

(6) Margin/Profit Sharing/Fee

Type
This item is filled with the profit-sharing scheme according to the agreement of the parties stated in the contract in the form of margin or profit-sharing ratio or fee.
Value
This item is filled with the nominal value of the margin or nominal value of the fee agreed upon by the parties stated in the contract.
Rate
This item is filled with the profit-sharing percentage per year (per annum) agreed upon by the parties stated in the contract.

(7) Currency Type
This item is filled with the type of currency on the owned securities.

(8) Quality
This item is filled with the quality of productive assets evaluated with criteria according to the rules for classifying the quality of productive assets of the Sharia Company based on OJK Regulations concerning the conduct of Sharia financing business, namely:

Smooth
Special Attention
Substandard
Doubtful
Non-Performing

(9) Balance at End
This item is filled with the value of securities at the end of the reporting period, based on the quality of productive assets evaluation with classifications of smooth, special attention, substandard, doubtful, or non-performing. Balance at End must be equal to the Short-Term Investments in Securities item plus the Long-Term Investments in Securities item on Form 1100 Financial Position Report.

Value in original currency
Value in original currency is the value of owned securities in foreign currency according to the country of issuance of the securities and recorded according to the nominal on the Financial Position Report based on applicable PSAK.
Rupiah Value
Rupiah value is the value of owned securities in Rupiah and the result of converting owned securities in foreign currency into Rupiah based on the middle BI exchange rate at the time of recording and recorded according to the nominal on the Financial Position Report based on applicable PSAK.

(10) Issuer/Counterparty

Name
This item is filled with the name of the company issuing the securities.
Issuing Country
This item is filled with the country issuing the securities.
Issuer/Counterparty Group
This item is filled with the parties issuing securities as stated in the Counterparty List in Chapter V.

(11) Related Status
This item is filled with the relationship with the Sharia Company.

Related to the Sharia Company
Related to the Sharia Company refers to parties having related relationships with the reporting Sharia Company.
Not Related to the Sharia Company
Not related to the Sharia Company refers to parties not having related relationships with the reporting Sharia Company.

G. FORM 2300: DETAILS OF CAPITAL PARTICIPATION

FORM FORMAT
Form 2300 Details of Capital Participation is compiled according to the following format:
Sharia Company Name :
Report at the End of the Period :
(1) (2) (3) (4) (5) (6)
Company Name
Company Group
Related Status
Country
Start Date
Percentage of Participation
(7) (8) (9) (10)
Currency Type
Quality
Initial Participation Value
Capital Participation Value
In Original
Currency Value
In
Rupiah Equivalent
In Original
Currency Value
In
Rupiah Equivalent
EXPLANATION OF DETAILS OF CAPITAL PARTICIPATION
(1) Company Name
This item is filled with the name of the company receiving capital participation from the reporting Sharia Company.

(2) Company Group
This item is filled with the classification/group of the company receiving capital participation from the reporting Sharia Company.

(3) Related Status
This item is filled with the relationship with the Sharia Company.

Related to the Sharia Company
Related to the Sharia Company refers to parties receiving capital participation from the reporting Sharia Company that are related to it.
Not Related to the Sharia Company
Not related to the Sharia Company refers to parties receiving capital participation from the reporting Sharia Company that are not related to it. Explanation regarding Relationships with Sharia Companies can be seen in Chapter II regarding General Explanation of Detail Columns.

(4) Country
This item is filled with the country of origin of the source of capital participation.

(5) Start Date
This item is filled with the time of implementation of capital participation.

(6) Percentage of Participation
This item is filled with the percentage of capital participation conducted by the reporting Sharia Company on the company receiving capital participation (investee company).

(7) Currency Type
This item is filled with the type of currency used in capital participation.

(8) Quality
This item is filled with the quality of capital participation evaluated with criteria according to the rules for classifying the quality of productive assets of the Sharia Company following OJK Regulations concerning the conduct of Sharia financing business.

(9) Initial Participation Value
This item is filled with the initial participation value:

In Original Currency Value
If the initial participation value amount is in the currency of the country of origin other than Rupiah. If the currency type is 360 (Rupiah), then the value in this column may be left blank.
In Rupiah Equivalent
If the initial participation value amount is in the currency of the country of origin other than Rupiah after being converted into Rupiah using the Bank Indonesia middle exchange rate or the gross financing receivables (outstanding receivables) value in Rupiah.

(10) Capital Participation Value
This item is filled with the amount of capital participation value classified in foreign currency value and in Rupiah equivalent:

In Original Currency Value
If the capital participation value amount is in the currency of the country of origin other than Rupiah. If the currency type is 360 (Rupiah), then the value in this column may be left blank.
In Rupiah Equivalent
If the capital participation value amount is in the currency of the country of origin other than Rupiah after being converted into Rupiah using the Bank Indonesia middle exchange rate or the gross financing receivables (outstanding receivables) value in Rupiah.

H. FORM 2490: DETAILS OF VARIOUS ASSETS

FORM FORMAT
Form 2490 Details of Various Assets is compiled according to the following format:
(1) (2) (3)
Type
Currency Type
Nominal
Prepaid Expenses
Istishna Assets in Progress
Deferred Costs
Tax Prepayments
Employee Financing
Others
EXPLANATION OF DETAILS OF VARIOUS ASSETS
(1) Type
This item is filled with prepaid expenses, istishna assets in progress, deferred costs, tax prepayments, employee financing, and other costs.

Prepaid Expenses
Prepaid expenses are costs used as early payments for certain expenses.
Istishna Assets in Progress
Istishna assets in progress is the amount disbursed by the Sharia Company to fulfill orders agreed upon based on the Istishna contract.
Deferred Costs
Deferred costs are costs that have occurred or are deferred because their benefits can be felt in future periods.
Tax Prepayments
Tax prepayments are the amount of income tax paid by the reporting Sharia Company but has not yet become the expense of the relevant accounting period.
Employee Financing
Employee financing is the financing value provided by the reporting Sharia Company to employees that creates an employee payment obligation to the Sharia Company.
Others
This item covers other assets besides the points above.

(2) Currency Type
This item is filled with the type of currency used.

(3) Nominal
This item is filled with the value of the Type of Various Assets owned by the reporting Sharia Company.

I. FORM 2550: DETAILS OF RECEIVED FINANCING

FORM FORMAT
Form 2550 Details of Received Financing is compiled according to the following format:
Sharia Company Name :
Report at the End of the Period :
(1) (2) (3) (4) (5)
Contract Number
Type of Financing
Type of Contract
Currency Type
Time Period
Start Date
Maturity Date
(6) (7)
Profit Sharing/Fee
Financing Plafond
Type
Margin/Fee Value
In Original Currency Value
In
Rupiah Equivalent
(8) (9)
Initial Financing
Financing Balance
In Original Currency Value
In
Rupiah Equivalent
In Original Currency Value
In
Rupiah Equivalent

(10) (11) (12) (13)
Funding Provider Name
Funding Provider Group
Related Status
Funding Provider Country

EXPLANATION OF DETAILS OF RECEIVED FINANCING
(1) Contract Number
This item is filled with the financing agreement number.

(2) Type of Financing
This item is filled with the type of financing received, namely:

Syndication
Syndication financing is financing received by the reporting Sharia Company from 2 (two) or more funding providers (Funding Providers), either directly or through intermediary/brokerage services. Filling for Column II Funding Provider Name and Column VI Country of Origin follows the dominance principle based on the name of the Funding Provider having the largest portion in providing financing.
Bilateral
Bilateral financing is financing received by the reporting Sharia Company from 1 (one) Funding Provider.
Multilateral
Multilateral financing is financing received by the reporting Sharia Company from international financial institutions, such as IFC and ADB.
Subordination
Subordination financing is financing received by the reporting Sharia Company with conditions as stated in the Explanation of Financial Position Report Liabilities and Equity items on Subordinated Financing.

(3) Type of Contract
This item is filled with the type of contract, namely:

Mudharabah
A business cooperation contract between two parties where the first party (shahib mal) provides all the capital, while the second party (mudharib) acts as the manager, and business profits are shared between them according to the agreement of the parties.
Musyarakah
Financing based on a cooperation contract between two or more parties for a specific business, where each party provides capital contributions with the provision that profits and risks will be shared according to the agreement of the parties.
Mudharabah Musyarakah
A form of mudharabah where the fund manager (mudharib) also contributes capital in the cooperation where profits and risks will be shared according to the agreement of the parties. A form of mudharabah where the fund manager (mudharib) also contributes capital in the cooperation where profits and risks will be shared according to the agreement of the parties.
Ijarah
Transfer of the right to use (benefit) of a good for a certain period with payment of rent (ujrah), without following the transfer of ownership of the good itself.
Qardh
Loan of funds (credit line) without fees with the obligation of the borrower to repay the principal loan in a lump sum or installments within a certain period.
Financing with Other Contracts Based on Sharia Principles.

(4) Currency Type
This item is filled with the type of currency used in the agreement.

(5) Time Period

Start Date
This item is filled with the date the financing received by the reporting Sharia Company from the Funding Provider party began as stated in the agreement.
Maturity Date
This item is filled with the date the financing received by the reporting Sharia Company from the Funding Provider party ended as stated in the agreement.

(6) Profit Sharing/Fee

Type
This item is filled with the profit-sharing scheme according to the agreement of the parties stated in the contract in the form of margin or profit-sharing ratio or fee.
Value
This item is filled with the nominal value of the margin, profit-sharing percentage, and nominal value of the fee agreed upon by the parties stated in the contract.

(7) Plafond/Amount of Financing
This item is filled with the maximum amount of financing received by the reporting Sharia Company as stated in the agreement.

In original currency value
Original currency value is the value of the loan plafond owned in foreign currency according to the lending country and recorded according to the nominal on the financial position report based on applicable PSAK.
In Rupiah Equivalent
In Rupiah equivalent is the value of the loan plafond owned in Rupiah and the result of converting the loan plafond in foreign currency owned into Rupiah based on

central bank middle rate at the time of recording and recorded according to the nominal amount in the financial position report based on applicable PSAK. (8) Initial Funding This item is filled with the amount of funding received by the reporting Sharia Company upon initial receipt after the agreement has been approved.

In Original Currency
The original currency value is the loan ceiling value held in foreign currency according to the lending country and recorded according to the nominal amount in the financial position report based on applicable PSAK.
In Rupiah Equivalent
In Rupiah equivalent is the loan ceiling value held in Rupiah and the result of converting the loan ceiling held in foreign currency into Rupiah based on the central bank middle rate at the time of recording and recorded according to the nominal amount in the financial position report based on applicable PSAK.

(9) Funding Balance
This item is filled with the remaining funding of the reporting Sharia Company at the end of the reporting period.

In Original Currency
The original currency value is the loan ceiling value held in foreign currency according to the lending country and recorded according to the nominal amount in the financial position report based on applicable PSAK.
In Rupiah Equivalent
In Rupiah equivalent is the loan ceiling value held in Rupiah and the result of converting the loan ceiling held in foreign currency into Rupiah based on the central bank middle rate at the time of recording and recorded according to the nominal amount in the financial position report based on applicable PSAK.

(10) Name of Fund Provider
This item is filled with the names of parties providing funding to the reporting Sharia Company. In the event that the reporting Sharia Company has more than one (1) funding account with the same Fund Provider, the fund provider name column for each transaction remains filled with the name of the respective fund provider according to the number of agreement contracts.

(11) Category of Fund Provider
This item is filled with the category of parties providing funding for the financing business activities of the reporting Sharia Company. This item is filled with the category of fund providers as stated in the Counterparty List as contained in Chapter V.

(12) Related Status
This item is filled with the relationship between the Fund Provider and the Sharia Company, namely:

Related to the Sharia Company
Related to the Sharia Company is a party providing funding facilities to the reporting Sharia Company that is related to it.
Not Related to the Sharia Company
Not related to the Sharia Company is a party providing funding facilities to the reporting Sharia Company that is not related to it. Explanation regarding Relationships with the Sharia Company can be seen in Chapter II regarding General Explanation of the Detail List Columns.

(13) Country of Fund Provider
This item is filled with the domicile country of the fund provider.

J. FORM 2600: DETAIL OF ISSUED SHARIA SECURITIES

FORM FORMAT
Form 2600 Detail of Issued Securities is prepared according to the following format:
Sharia Company Name:
Report at End of Period:

(1) (2) (3) (4) (5)
Number
Sharia
Securities
Type
Sharia
Securities
Type
Contract
Duration Margin/Profit Share/Return
Start Date
Maturity Date
Type Value Rate
(6) (7) (8) (9) (10) (11)
Nominal
Sharia
Securities
Funding Balance
Name
Fund
Provider
Category
Country
Origin
Type
Currency
In Value
Original Currency
In
Rupiah
Equivalent

EXPLANATION OF DETAIL OF ISSUED SHARIA SECURITIES
In this detail list, the position of short-term and long-term investments in the form of securities owned by the reporting Sharia Company in Rupiah and foreign currency issued by other parties is reported. This item does not include equity participation in the form of shares. For bearer securities, the owner category column is filled with the first buyer (investor) at the time the security is issued. Securities that have been issued and subsequently repurchased by the reporting Sharia Company in the secondary market must not be reported on the Detail List of Owned Securities, but must reduce the outstanding amount of the issued securities.

(1) Number of Sharia Securities
This item is filled with the contract number of the issued security or the code of the issued security according to registration at the Indonesia Central Securities Depository (KSEI).

(2) Type of Sharia Securities
This item is filled with the type of security issued by the reporting Sharia Company, namely:

Medium Term Notes (MTN) Sharia
Medium Term Notes (MTN) Sharia are medium-term securities with a duration of 1 to 3 years issued based on Sharia principles by a registered Sharia Company to holders of Medium Term Notes (MTN) Sharia with the obligation to pay profit share gradually according to the MTN profit share payment schedule to holders of Medium Term Notes (MTN) Sharia and repay the entire principal debt at maturity.
Sukuk
Sukuk are securities issued based on Sharia principles, as evidence of ownership of a portion of the company's assets, both in Rupiah and foreign currency.
Sharia Bonds
Sharia bonds are long-term securities based on Sharia principles issued by a company to holders of Sharia bonds, obligating the company to pay income to holders of Sharia bonds in the form of profit share/margin or service fee and repay the bond funds at maturity.

(3) Type of Contract
This item is filled with the type of contract used in the Sharia securities issued by the reporting Sharia Company in Rupiah and foreign currency, namely:

Mudharabah
Sukuk
Sharia Bonds

(4) Duration
This item is filled with the start and maturity dates of the securities issued by the Sharia Company, namely:

Start Date
Start date is the date the issuance of the security begins as stated in the security.
Maturity Date
Maturity date is the maturity date of the issued security as stated in the security.

(5) Margin/Profit Share/Service Fee
This item is filled with the type, value, and rate of Margin/Profit Share/Service Fee, namely:

Type
Type is the profit sharing scheme according to the agreement of the parties contained in the contract in the form of margin or profit share ratio or service fee. This item is filled with the agreed income type:
Margin
Profit Share Ratio
Service Fee
Value
Value is the nominal value of the margin or nominal value of the service fee stated in the issued Sharia security.
Rate
Rate is the profit share percentage per year (per annum) stated in the issued Sharia security.

(6) Nominal of Sharia Securities
This item is filled with the value of the security issued by the issuing company in Rupiah units.

(7) Type of Currency
This item is filled with the type of currency used in the issuance of securities.

(8) Funding Balance
This item is filled with the funding balance, namely:

In Original Currency Value
Funding balance in original currency value is the remaining funding of the reporting Sharia Company at the end of the reporting period in foreign currency. If the currency type is 360 (Rupiah), the value in foreign currency is left blank.
In Rupiah Equivalent
Funding balance in Rupiah equivalent is the remaining funding of the reporting Sharia Company at the end of the reporting period in foreign currency converted to Rupiah.

(9) Name of Fund Provider
This item is filled with the name of the party purchasing or holding the securities issued by the reporting Sharia Company.

(10) Category
This item is filled with the category of fund providers purchasing or holding the securities issued by the reporting Sharia Company as stated in the Counterparty List in Chapter V.

(11) Country of Origin
This item is filled with the country of origin of the purchaser or holder of the securities issued by the reporting Sharia Company.

K. FORM 2790: DETAIL OF VARIOUS LIABILITIES

FORM FORMAT
Form 2790 Detail of Various Liabilities is prepared according to the following format:

(1) (2) (3)
Type Type of Currency Nominal
Margin/Profit Share/Service Fee Expenses to be Paid Salaries Payable Dividends Not Yet Paid Income Tax Liabilities Deferred Revenue Employee Benefits Liabilities Others

EXPLANATION OF DETAIL OF VARIOUS LIABILITIES

(1) Type
This item is filled with the type of detail of Various Liabilities, namely:

Margin/Profit Share/Service Fee Expenses to be Paid
This item covers the total margin/profit share/service fee expenses to be paid by the reporting Sharia Company.
Salaries Payable
This item covers salaries payable by the reporting Sharia Company.
Dividends Not Yet Paid
This item covers dividend debts to be paid by the reporting Sharia Company.
Income Tax Liabilities
This item covers income taxes to be paid by the reporting Sharia Company.
Deferred Revenue
This item covers total deferred revenue by the reporting Sharia Company.
Employee Benefits Liabilities
This item covers employee benefits liabilities of the Reporting Sharia Company to employees.
Others
This item covers other liabilities besides the points above.

(2) Type of Currency
This item is filled with the type of currency used.

(3) Nominal
This item is filled with the value of the Various Liabilities owned by the reporting Sharia Company.

L. FORM 3010: DETAIL OF SHARIA HEDGING DERIVATIVE INSTRUMENTS

FORM FORMAT
Form 3010 Detail of Sharia Hedging Derivative Instruments is prepared according to the following format:

(1) (2) (3) (4) (5) (6)
Underlying
Transaction
Funding
No
Contract
Sharia
Hedging
Type
Type
Contract
Type
Currency
Duration
No
Contract
Nominal
Start
Maturity
(7) (8)
Nominal Detail Counterparty
In Value
Original Currency
In
Rupiah
Equivalent
Name Category Country of Origin

DETAIL LIST OF SHARIA HEDGING ASSET DERIVATIVES
In this detail, the detail list of derivative instruments owned by the reporting Sharia Company in Rupiah or foreign currency as Sharia hedging instruments is reported. Each derivative instrument owned by the company becomes a Sharia hedging instrument in each funding transaction conducted by the reporting Sharia Company.

(1) Underlying Funding Transaction
This item is filled with Underlying Funding Transaction, namely:

Contract Number
Contract number is the contract number of the funding transaction received by the reporting Sharia Company that serves as the basis for ownership of the derivative assets owned by the reporting Sharia Company in the context of Sharia hedging.
Nominal
Nominal is the amount of funding received by the reporting Sharia Company in foreign currency that serves as the basis for ownership of the derivative assets owned by the reporting Sharia Company in the context of Sharia hedging.

(2) Sharia Hedging Contract Number
This item is filled with the contract number for placing funds on derivative instruments in the context of Sharia hedging from funding transactions conducted by the company.

(3) Type
This item is filled with the type of derivative instrument chosen by the company in the context of Sharia hedging from funding transactions conducted by the company. The types of derivative instruments include:

Spot
Forward
Others

(4) Type of Contract
This item is filled with the type of contract used in placing derivative assets for Sharia hedging.

(5) Type of Currency
This item is filled with the currency code of the derivative instrument placed by the company on the counterparty as stated in Chapter V.

(6) Duration
This item is filled with the start and maturity dates of the Sharia hedging contract, namely:

Start
Start is the date, month, and year the derivative instrument placed by the reporting Sharia Company on the counterparty becomes effective.
Maturity
Maturity is the date, month, and year the derivative instrument placed by the reporting Sharia Company on the counterparty ends.

(7) Nominal
This item is filled with the nominal of the Sharia hedging contract, namely:

In Original Currency Value
In original currency value is the amount of derivative instruments from other countries in the form of foreign currency placed by the Reporting Sharia Company on the counterparty.
In Rupiah Equivalent
In Rupiah equivalent is the Rupiah equivalent result of the amount of derivative instruments from other countries in the form of foreign currency placed by the reporting Sharia Company on the counterparty.

(8) Counterparty Detail
This item is filled with the name, category, and country of origin of the counterparty, namely:

Name
Name is the institution/company of the counterparty providing the derivative instrument used by the reporting Sharia Company in the context of Sharia hedging.
Category
Category is the business sector of the institution/company of the counterparty providing the derivative instrument used by the reporting Sharia Company in the context of Sharia hedging as stated in the Counterparty Category in Chapter V.
Country of Origin
Country of origin is the country of the counterparty of the derivative instrument used by the reporting Sharia Company in the context of Sharia hedging.

M. FORM 3020: DETAIL OF JOINT FINANCING DISTRIBUTION WITH THIRD PARTY PORTION

FORM FORMAT
Form 3020 Detail of Joint Financing Distribution with Third Party Portion is prepared according to the following format:
Sharia Company Name:
Report at End of Period:

(1) (2) (3) (4) (5) (6)
Contract
Number
Type
Contract
Duration
Type
Currency
Portion
Financing
Company
Ceiling
Start Date
Maturity Date
In Value
Original Currency
In
Rupiah
Equivalent
(7) (8) (9) (10) (11)
Outstanding Balance Joint Financing Distribution Name Fund Provider Category Fund Provider Related Status Country Origin In Value Original Currency In Rupiah Equivalent

EXPLANATION OF DETAIL OF JOINT FINANCING DISTRIBUTION THIRD PARTY PORTION
This form contains details of financing distribution resulting from cooperation between the Sharia Company and other parties in the form of channeling or through Musyarakah contracts.

(1) Contract Number
This item is filled with the contract number of the channeling agreement or through Musyarakah contract with third parties.

(2) Type of Contract
This item is filled with the type of contract used in the detail of joint financing distribution cooperation conducted by the reporting Sharia Company in Rupiah and foreign currency.

Musyarakah
Musyarakah is financing based on a cooperation contract between two or more parties for a specific business, where each party provides capital contribution with the stipulation that profits and risks will be borne together according to the agreement of the parties.
Wakalah bil Ujrah
Wakalah is the granting of authority from the principal (muwakkil) to the agent (wakil) in matters that can be delegated, where the agent (wakil) does not bear risk for what is delegated, except due to negligence or breach of contract. Wakalah bil ujrah is wakalah with the imposition of a service fee (ujrah). Wakalah bil ujrah is used for the channeling scheme.

(3) Duration

Start Date
This item is filled with the date, month, and year the joint financing distribution from the Fund Provider (Bank, other Sharia Companies, or Secondary Housing Sharia Companies) to the reporting Sharia Company begins as stated in the joint financing distribution agreement.
Maturity Date
This item is filled with the date, month, and year the joint financing distribution agreement from the Fund Provider (Bank, other Sharia Companies, or Secondary Housing Sharia Companies) to the reporting Sharia Company ends as stated in the joint financing distribution agreement.

(4) Type of Currency
This item is filled with the type of currency used in the joint financing distribution agreement.

(5) Portion of Sharia Company
This item is filled with the percentage of the financing portion of the Sharia Company as stated in the joint financing distribution agreement.

(6) Joint Financing Distribution Ceiling

In Original Currency Value
This item is filled with the amount of the joint financing distribution ceiling in original currency value if the currency type is 360 (Rupiah), the value in foreign currency is left blank.
In Rupiah Equivalent
This item is filled with the amount of the joint financing distribution ceiling in Rupiah equivalent if the currency type is other than Rupiah.

(7) Outstanding Principles Value of Joint Financing Distribution

In Original Currency Value
This item is filled with the value of the outstanding principles of joint financing receivables that become the fund provider's portion at the end of the reporting period in original currency value if the currency type is 360 (Rupiah), the value in foreign currency is left blank.
In Rupiah Equivalent
This item is filled with the value of the outstanding principles of joint financing receivables that become the fund provider's portion at the end of the reporting period in Rupiah equivalent if the currency type is other than Rupiah.

(8) Name of Fund Provider
This item is filled with the name of each fund provider of the reporting Sharia Company at the end of the reporting period. In the event that the reporting Sharia Company has more than one joint financing account with the same fund provider, the fund provider name column for each transaction remains filled with the name of the respective fund provider according to the number of agreement contracts. Example: PT. Bank Syariah Mandiri, written as Bank BSM PT. Bank Tabungan Negara, Tbk written as Bank BTN

(9) Category of Fund Provider
This item is filled with the party providing joint financing to the reporting Sharia Company.

(10) Relationship with Sharia Company
This item is filled with the relationship with the Sharia Company.

Related to the Sharia Company
Related to the Sharia Company is a party providing channeling financing or through Musyarakah contract to a company related to the reporting Sharia Company.
Not Related to the Sharia Company
Not related to the Sharia Company is a party providing channeling financing or through Musyarakah contract to a company not related to the reporting Sharia Company.

(11) Country of Origin
This item is filled with the domicile country of the fund provider.

N. Form 5310: ASSET AND LIABILITY MATCHING ANALYSIS REPORT

FORM FORMAT
Form 5310 Asset and Liability Matching Analysis Report is prepared according to the following format:
Financing Company Name:
Report at End of Period: In Rupiah