RegAlert
2020-07-01 | 10/SEOJK.03/2020

Added · Updated

Transparency and Publication of Reports of Islamic Commercial Banks and Islamic Business Units

The Financial Services Authority mandates Islamic Commercial Banks (BUS) and Islamic Business Units (UUS) to prepare and publish financial reports, risk exposure disclosures, material information, and other reports on monthly, quarterly, annual, and/or ad hoc bases. The regulation specifies reporting formats, submission deadlines, and publication media, while repealing the previous circular No. 10/SEOJK.03/2017. These requirements take effect on July 1, 2020.

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To:

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

COPY

CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA NUMBER 10 /SEOJK.03/2020

REGARDING

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

In light of the establishment of Financial Services Authority Regulation Number 37/POJK.03/2019 concerning Transparency and Publication of Reports of Banks, it is necessary to regulate the implementation of the aforementioned Financial Services Authority Regulation in this Financial Services Authority Circular Letter as follows:

I. GENERAL PROVISIONS

  1. Islamic Commercial Banks (BUS) prepare, announce, and/or submit Public Reports consisting of:
    a. financial publication reports and financial performance information; b. risk exposure and capital publication reports; and
    c. material information or fact publication reports; and
    d. other reports, on a monthly, quarterly, annual, and/or ad hoc basis.

  2. Islamic Business Units (UUS) prepare, announce, and submit financial publication reports and financial performance information on a quarterly and annual basis.

The quarterly UUS financial publication reports and financial performance information announced must be signed by the Board of Directors member in charge of the UUS and 1 (one) member of the Sharia Supervisory Board (DPS).

  1. Conventional commercial banks with UUS add investment risk and yield risk information to the risk exposure and capital publication reports on an annual basis.

  2. Public Reports must be presented in the Indonesian language. In the event that Public Reports are presented in both Indonesian and foreign languages, whether in the same document or separately, the Public Reports must contain the same information. In the event of differences in interpretation and/or information presented in the foreign language compared to that presented in the Indonesian language, the information used as the reference is the information in the Indonesian language.

  3. Public Reports are prepared with reference to the Guidelines for the Preparation of Public Reports of Islamic Commercial Banks and Islamic Business Units in the Appendix, which is an integral part of this Financial Services Authority Circular Letter.

  4. For BUS that are Issuers and/or Public Companies, in addition to meeting the scope of annual financial publication reports and financial performance information in accordance with the provisions of this Financial Services Authority Circular Letter, BUS also meet the scope of annual reports in accordance with the provisions of Financial Services Authority Regulations concerning annual reports of Issuers or Public Companies.

  5. The format of Public Reports is a minimum standard that must be met by BUS and UUS. In the event that there are accounts with material amounts but are not included in the format, BUS and UUS may present such accounts separately.

  6. Accounts with zero balances in the report format must be indicated by placing a dash (-) on the relevant account, unless otherwise specifically established in the Appendix, which is an integral part of this Financial Services Authority Circular Letter.

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

II. CLOSING

Upon the effective date of this Financial Services Authority Circular Letter, the Financial Services Authority Circular Letter Number 10/SEOJK.03/2017 concerning Transparency and Publication of Reports of Islamic Commercial Banks and Islamic Business Units is repealed and declared invalid.

The provisions in this Financial Services Authority Circular Letter shall take effect on July 1, 2020.

Established in Jakarta on July 1, 2020

EXECUTIVE HEAD OF BANKING SUPERVISOR
FINANCIAL SERVICES AUTHORITY
REPUBLIC OF INDONESIA, signed
HERU KRISTIYANA

APPENDIX
CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA NUMBER 10 /SEOJK.03/2020

REGARDING

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

GUIDELINES FOR THE PREPARATION OF PUBLIC REPORTS OF ISLAMIC COMMERCIAL BANKS AND ISLAMIC BUSINESS UNITS

TABLE OF CONTENTS

I. GUIDELINES FOR THE PREPARATION OF FINANCIAL PUBLICATION REPORTS AND
FINANCIAL PERFORMANCE INFORMATION OF ISLAMIC COMMERCIAL BANKS .................. 6
A. Monthly Period........................................................................... 7

  1. Scope ..................................................................... 7
  2. Report Format and Filling Guidelines............................... 8
    a. Monthly Public Balance Sheet Report ................. 8
    b. Monthly Public Income Statement and Other Comprehensive Income
    Report ......................................................... 14
    c. Monthly Public Commitments and Contingencies
    Report ......................................................... 22
    B. Quarterly Period....................................................................... 25
  3. Scope ..................................................................... 25
  4. Report Format and Filling Guidelines............................... 27
    a. Financial Report Summary ...................................... 27
  1. Quarterly Public Balance Sheet Report...... 27
  2. Quarterly Public Income Statement and Other Comprehensive
    Income Report...................................... 33
  3. Quarterly Public Commitments and Contingencies Report..................................... 41
    b. Financial Performance Information .......................................... 44
  4. Minimum Capital Requirement Calculation Report
    .............................................................. 44
  5. Productive Asset Quality Report and
    Other Information .................................................. 49
  6. Financial Ratio Report ....................................... 52
  7. Spot and Forward Transaction Report .................... 65
  8. Profit Distribution Report................................. 66
  9. Zakat and Waqf Fund Source and Allocation Report
    ............................................................. 69
  10. Charity Fund Source and Use Report ..................................... 71
    c. Information on the Structure and Composition of Shareholders
    as well as the Structure of the Board of Directors, Board of Commissioners, and Sharia
    Supervisory Board ......................................................... 72

C. Annual Period .......................................................................... 73

  1. Scope ..................................................................... 73
  2. Report Format and Filling Guidelines .............................. 84
    II. GUIDELINES FOR THE PREPARATION OF RISK EXPOSURE AND
    CAPITAL PUBLICATION REPORTS OF ISLAMIC COMMERCIAL BANKS ........................................ 85
    A. General Guidelines .......................................................................... 86
    B. Quarterly Period ...................................................................... 87
  3. Scope ..................................................................... 87
  4. Report Format and Filling Guidelines.............................. 90
    a. Quantitative Risk Exposure Information ........................... 90
  1. General ................................................................... 90
  2. Credit Risk ......................................................... 91
  3. Market Risk .......................................................... 112
  4. Liquidity Risk ................................................... 113
  5. Operational Risk ................................................ 116
    b. Capital Disclosure Based on the Basel III
    Framework ........................................................................ 117
    C. Annual Period .......................................................................... 140
  1. Scope ..................................................................... 140
  2. Report Format and Filling Guidelines.............................. 148
    III. GUIDELINES FOR THE PREPARATION OF MATERIAL INFORMATION OR
    FACT PUBLICATION REPORTS OF ISLAMIC COMMERCIAL BANKS ........................................... 149
    A. Scope............................................................................. 149
    B. Report Format and Filling Guidelines ..................................... 151
    IV. GUIDELINES FOR THE PREPARATION OF OTHER ISLAMIC COMMERCIAL BANK REPORTS....... 153
    V. GUIDELINES FOR THE PREPARATION OF FINANCIAL PUBLICATION REPORTS AND
    FINANCIAL PERFORMANCE INFORMATION OF ISLAMIC BUSINESS UNITS................... 155
    A. Quarterly Period....................................................................... 156
  3. Scope ..................................................................... 156
  4. Report Format and Filling Guidelines............................... 157
    a. Financial Report Summary ...................................... 157
  1. Quarterly Public Balance Sheet Report ..... 157
  2. Quarterly Public Income Statement and Other Comprehensive
    Income Report ..................................... 162
  3. Quarterly Public Commitments and Contingencies
    Report ............................................................ 168

b. Financial Performance Information........................................... 171

  1. Financial Ratio Report ....................................... 171
  2. Profit Distribution Report................................. 176
  3. Zakat and Waqf Fund Source and Allocation
    Report ................................................... 179
  4. Charity Fund Source and Use
    Report ..................................................... 180
    B. Annual Period .......................................................................... 182
    VI. GUIDELINES FOR THE PREPARATION OF RISK EXPOSURE AND
    CAPITAL PUBLICATION REPORTS OF ISLAMIC BUSINESS UNITS......................................... 183

I. GUIDELINES FOR THE PREPARATION OF FINANCIAL PUBLICATION REPORTS AND
FINANCIAL PERFORMANCE INFORMATION OF ISLAMIC COMMERCIAL BANKS

Item Monthly Quarterly Annual
Periodicity
Report Position
End of January,
February,
April,
May, July,
August,
October, and
November.
End of March,
June, September, and
December.
End of
December.
Scope Summary of financial reports individually.

  1. Summary of
    financial reports individually and consolidated.
  2. Financial
    performance information.
  3. Information
    on the structure and composition of shareholders as well as the structure of the board of directors, board of commissioners, and DPS.
  4. Summary of
    financial reports consolidated
    Parent Entity 1).
  5. General
    information.
  6. Financial
    performance information.
  7. Risk exposure
    and capital.
  8. Governance.
  9. Audited
    financial reports.
  10. Information
    related to the business group.
  11. Additional
    scope in accordance with the provisions of the Financial Services Authority Regulation concerning annual reports of Issuers or Public Companies 2). Announcement Media Website. 1. Website.
  12. Newspaper or other
    electronic media
    (optional) 3).
    Website.
    Announcement
    Deadline
    No later than the end of the following month after the end of the month of the report position. No later than:
  13. May 15
    (End of March month position).
    No later than
    4 (four) months after the end of the
    Fiscal Year.

Item Monthly Quarterly Annual
2. August 15
(End of June month position).
3. November 15
(End of September month position).
4. March 31 of the
following year
(End of December month position).
Submission
Media to the
Financial Services Authority
Financial Services Authority reporting system.
Financial Services Authority reporting system.

  1. Financial Services Authority
    reporting system 4); or
  2. Electronic reporting system
    of Issuers 2).
    Website Maintenance
    No less than
    5 (five) years last.
    No less than
    5 (five) years last.
    No less than
    5 (five) years last.
    Notes:
  1. For BUS that are part of a business group for the end of June and December positions.
  2. For BUS that are Issuers and/or Public Companies.
  3. BUS includes the website address in the quarterly financial publication reports and financial performance
    information announced in newspapers or other electronic media.
  4. In the event that submission through the Financial Services Authority reporting system cannot be done yet,
    Public Reports are submitted to the Financial Services Authority offline.

A. Monthly Period

  1. Scope
    The monthly financial publication reports and financial performance information must at least include a summary of the BUS financial reports individually consisting of:
    a. monthly public balance sheet report; b. monthly public income statement and other comprehensive income report; and
    c. monthly public commitments and contingencies report.

  2. Report Format and Filling Guidelines
    a. Monthly Public Balance Sheet Report

  1. Report Format
    Bank :
    Report Date :
    (in millions of Rupiah)
    INDIVIDUAL
    Report Date Position
  1. Cash
  2. Deposits at Bank Indonesia
  3. Deposits at other banks
  4. Spot and forward receivables
  5. Securities held
  6. Receivables from securities sold with a commitment to repurchase
    (reverse repo)
  7. Acceptance receivables
  8. Receivables
    a. Murabahah receivables 1) b. Istishna' receivables 1)
    c. Multi-service receivables 1)
    d. Qardh receivables e. Lease receivables
  9. Profit-sharing financing
    a. Mudharabah b. Musyarakah
    c. Others
  10. Lease financing 1)
  11. Equity investments
  12. Other financial assets
  13. Impairment allowance for financial assets -/-
  14. Salam
  15. Istishna' assets in progress
    Istishna' termin -/-
  16. Inventory
  17. Intangible assets 1)
  18. Fixed assets and inventory 1)
  19. Non-productive assets
    a. Vacant properties b. Foreclosed collateral
    c. Suspense accounts
    d. Inter-office assets 1)
  20. Other assets
    TOTAL ASSETS
    LIABILITIES
  21. Wadiah savings funds
    a. Current accounts b. Savings
  22. Non-profit sharing investment funds
    a. Current accounts b. Savings
    c. Deposits
  23. Electronic money
  24. Liabilities to Bank Indonesia
  25. Liabilities to other banks
  26. Spot and forward liabilities
  27. Securities issued
  28. Acceptance liabilities
  29. Financing received
  30. Security deposits
    No. ITEMS
    ASSETS
    LIABILITIES AND EQUITY
    MONTHLY PUBLIC BALANCE SHEET REPORT

INDIVIDUAL
Report Date Position
11. Inter-office liabilities 1)
12. Other liabilities
13. Profit sharing investment funds
TOTAL LIABILITIES
EQUITY
14. Paid-in capital
a. Authorized capital b. Unpaid capital -/-
c. Treasury stock -/-
15. Additional paid-in capital
a. Share premium b. Discount -/-
c. Donation capital
d. Capital deposit funds e. Others
16. Other comprehensive income
a. Gains b. Losses
17. Reserves
a. General reserves b. Specific reserves
18. Profit/loss
a. Prior years b. Current year
c. Dividends paid -/-
TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY
Notes:

  1. : Presented net in the Balance Sheet
    No. ITEMS

  2. Filling Guidelines
    The filling guidelines for the monthly public balance sheet report of BUS for the end of July 2020, August 2020, October 2020, and November 2020, are as follows:

  1. Cash 1. Cash 100
  2. Deposits at Bank Indonesia 2. Deposits at Bank Indonesia 120
  3. Deposits at other banks 3. Deposits at other banks 130
  4. Spot and forward receivables 4. Spot and forward receivables 135
  5. Securities Held 5. Securities Held 140
  7. Acceptance receivables 7. Acceptance receivables 148
  8. Receivables 8. Receivables
    a. Murabahah receivables
  1. a. Murabahah receivables 150
    Deferred murabahah margin income -/- 151 b. Istishna' receivables
  2. b. Istishna' receivables 153
    Deferred istishna' margin income -/- 154
    c. Multi-service receivables
  3. c. Multi-service receivables filled with value 0 (zero)
    d. Qardh receivables d. Qardh receivables 159 e. Lease receivables e. Lease receivables 160
  1. Profit-sharing financing 9. Profit-sharing financing
    a. Mudharabah a. Mudharabah 170 b. Musyarakah b. Musyarakah 171
    c. Others c. Others 179
  2. Lease financing
    1. Lease financing
      a. Ijarah assets 180 b. Accumulated depreciation/amortization -/- 185
      c. Impairment allowance -/- 186
  1. Equity investments 11. Equity investments 200
  2. Other financial assets 12. Other financial assets filled with value 0 (zero)
  3. Impairment allowance for financial assets -/- 13. Impairment allowance for productive assets -/-
    a. Individual 205 b. Collective 207
  4. Salam 14. Salam 212
  5. Istishna' assets in progress 15. Istishna' assets in progress 213
    Istishna' termin -/- Istishna' termin -/- 214
  6. Inventory 16. Inventory 226
  7. Intangible assets 1) 17. Intangible assets 210
    Accumulated amortization -/- 211
  8. Fixed assets and inventory
    1. Fixed assets and inventory 215
      Accumulated depreciation -/- 216
  1. Non-productive assets 19. Non-productive assets
    a. Vacant properties a. Vacant properties 217 b. Foreclosed collateral b. Foreclosed assets 218
    c. Suspense accounts c. Suspense accounts 219
    d. Inter-office assets
  1. d. Inter-office assets

i. Operational activities in Indonesia 223
ii. Operational activities outside Indonesia 224
20. Other assets 20. Other assets
a. Impairment allowance for other assets -/- 225 b. Deferred tax assets 228
c. Miscellaneous assets 230
TOTAL ASSETS TOTAL ASSETS 290
LIABILITIES AND EQUITY LIABILITIES AND EQUITY LIABILITIES LIABILITIES

  1. Wadiah savings funds 1. Wadiah savings funds
    a. Current accounts a. Current accounts 301 b. Savings b. Savings 302
  2. Non-profit sharing investment funds 2. Non-profit sharing investment funds
    a. Current accounts a. Current accounts 320 b. Savings b. Savings 321
    c. Deposits c. Deposits 322
  3. Electronic Money 3. Electronic Money filled with value 0 (zero)
  4. Liabilities to Bank Indonesia 4. Liabilities to Bank Indonesia 340
  5. Liabilities to other banks 5. Liabilities to other banks 350
  6. Spot and forward liabilities 6. Spot and forward liabilities 351
  7. Securities issued 7. Securities issued 353 + part of 410 2)
  8. Acceptance liabilities 8. Acceptance liabilities 355
  9. Financing received 9. Financing received 360 + part of 410 3)
  10. Security deposits 10. Security deposits 370
  11. Inter-office liabilities
    1. Inter-office liabilities
  2. a. Operational activities in Indonesia 393
    b. Operational activities outside Indonesia 394
  1. Other liabilities 12. Other liabilities
    a. Deferred tax liabilities 396 b. Miscellaneous liabilities 400 + part of 410 4)
  2. Profit sharing investment funds 13. Profit sharing investment funds
    a. Current accounts 401 b. Savings 402
    c. Deposits 403
    d. Liabilities to other banks 404 e. Securities 405 f. Financing received 406 TOTAL LIABILITIES TOTAL LIABILITIES 1 to 13 ASSETS ASSETS Receivables from securities sold with a commitment to repurchase (reverse repo) Receivables from securities sold with a commitment to repurchase (reverse repo) No. ITEMS MONTHLY PUBLIC BALANCE SHEET MONTHLY PUBLIC BALANCE SHEET/ MONETARY AND FINANCIAL SYSTEM REPORT (LSMK) LSM Code MONTHLY PUBLIC FINANCIAL REPORTS MONETARY AND FINANCIAL SYSTEM STABILITY REPORT (LSMK) MONTHLY PUBLIC BALANCE SHEET REPORT

EQUITY EQUITY
14. Paid-in capital 14. Paid-in capital
a. Authorized capital a. Authorized capital 421 b. Unpaid capital -/- b. Unpaid capital -/- 422
c. Treasury stock -/- c. Treasury stock -/- 423
15. Additional paid-in capital 15. Additional paid-in capital
a. Share premium a. Share premium 431 b. Discount -/- b. Discount -/- 432
c. Donation capital c. Donation capital 433
d. Capital deposit funds d. Capital deposit funds 434 e. Others e. Others
i. Additive factors 441
ii. Deductive factors -/- 442
16. Other comprehensive income 16. Other comprehensive income
a. Gains a. Gains
i. Adjustments due to financial statement translation - Additive
Factor
ii. Other comprehensive income/loss - Gains 438
iii. Revaluation differences of fixed assets part of 445
b. b.
i. Adjustments due to financial statement translation - Deductive
Factor
ii. Other comprehensive income/loss - Losses 439
iii. Revaluation differences of fixed assets part of 445
17. Reserves 17. Reserves
a. General reserves a. General reserves 451 b. Specific reserves b. Specific reserves 452
18. Profit/loss 18. Profit/loss
a. Prior Years a. Prior years
i. Profit 461
ii. Loss -/- 462
b. Current Year b. Current year
i. Profit 465
ii. Loss -/- 466
c. Dividends paid -/- filled with value 0 (zero)
TOTAL EQUITY TOTAL EQUITY 14 to 18
TOTAL LIABILITIES AND EQUITY TOTAL LIABILITIES AND EQUITY 490 Notes:

  1. : Presented net in the Balance Sheet
  2. : Filled for subordinated debt components in the form of subordinated securities
  3. : Filled for subordinated debt components in the form of subordinated financing/loans
  4. : Filled for subordinated debt components other than subordinated securities and subordinated financing/loans
    Losses Losses
    No. ITEMS MONTHLY PUBLIC BALANCE SHEET MONTHLY PUBLIC BALANCE SHEET/ MONETARY AND FINANCIAL SYSTEM REPORT (LSMK) LSM Code MONTHLY PUBLIC FINANCIAL REPORTS MONETARY AND FINANCIAL SYSTEM STABILITY REPORT (LSMK) MONTHLY PUBLIC BALANCE SHEET REPORT

Guidelines for filling out the monthly public financial position report for BUS, starting from the end of January 2021 onwards, in accordance with the periodicity of the monthly public position report, as follows:

  1. Cash 1. Cash 01.01.00.00.00.00
  2. Deposits at Bank Indonesia 2. Deposits at Bank Indonesia 01.02.00.00.00.00
  3. Deposits at other banks 3. Deposits at other banks 01.03.00.00.00.00
  4. Spot and forward receivables 4. Spot and forward receivables 01.04.02.00.00.00
  5. Securities held 5. Securities held 01.05.00.00.00.00
    1. 01.07.00.00.00.00
  7. Acceptance receivables 7. Acceptance receivables 01.08.00.00.00.00
  8. Receivables 8. Receivables
    a. Murabahah receivables
  1. a. Murabahah receivables 01.09.03.01.01.00
    Deferred murabahah margin income -/- 01.09.03.01.02.00 b. Istishna' receivables 1) b. Istishna' receivables 01.09.03.01.03.00 Deferred istishna' margin income -/- 01.09.03.01.04.00
    c. Multijasa receivables
  2. c. Multijasa receivables 01.09.03.01.07.00
    Deferred multijasa margin income -/- 01.09.03.01.08.00 d. Qardh receivables d. Qardh receivables 01.09.03.01.05.00 e. Lease receivables e. Lease receivables 01.09.03.01.06.00
  1. Profit-sharing financing 9. Profit-sharing financing
    a. Mudharabah a. Mudharabah 01.09.03.02.01.00 b. Musyarakah b. Musyarakah 01.09.03.02.02.00
    c. Others c. Others 01.09.03.02.99.00
  2. Lease financing
    1. Lease financing
      a. Ijarah assets 01.09.03.03.01.00 b. Accumulated depreciation/amortization -/- 01.09.03.03.02.00
      c. Impairment loss reserves -/- 01.09.03.03.03.00
  1. Capital participation 11. Capital participation 01.10.00.00.00.00
  2. Other financial assets 12. Other financial assets 01.11.00.00.00.00
  3. Financial asset impairment loss reserves -/- 13. Financial asset impairment loss reserves -/-
    a. Securities held 01.12.01.00.00.00 b. Murabahah receivables 01.12.02.02.01.00
    c. Istishna' receivables 01.12.02.02.02.00
    d. Multijasa receivables 01.12.02.02.05.00 e. Qardh receivables 01.12.02.02.03.00 f. Lease receivables 01.12.02.02.04.00 g. Mudharabah financing 01.12.02.02.06.00 h. Musyarakah financing 01.12.02.02.07.00
    i. Other profit-sharing financing 01.12.02.02.99.00
    j. Other financial assets 01.12.03.00.00.00
  4. Salam 14. Salam 01.19.00.00.00.00
  5. Istishna' assets in progress 15. Istishna' assets in progress 01.20.01.00.00.00
    Istishna' termin -/- Istishna' termin -/- 01.20.02.00.00.00
  6. Inventory 16. Inventory 01.21.00.00.00.00
  7. Intangible assets 1) 17. Intangible assets 01.13.01.00.00.00
    Accumulated amortization -/- 01.13.02.00.00.00
  8. Fixed assets and inventory
    1. Fixed assets and inventory 01.14.01.00.00.00
      Accumulated depreciation of fixed assets and inventory -/- 01.14.02.00.00.00
  1. Non-productive assets 19. Non-productive assets
    a. Vacant properties a. Vacant properties 01.15.00.00.00.00 b. Foreclosed collateral b. Foreclosed collateral 01.16.00.00.00.00
    c. Suspense accounts c. Suspense accounts 01.17.00.00.00.00
    d. Inter-office assets
  1. d. Inter-office assets
  2. 01.18.00.00.00.00
  1. Other assets 20. Other assets 01.99.00.00.00.00
    TOTAL ASSETS TOTAL ASSETS 01.00.00.00.00.00

LIABILITIES AND EQUITY LIABILITIES AND EQUITY LIABILITIES LIABILITIES

  1. Wadiah savings funds 1. Wadiah savings funds
    a. Current accounts a. Current accounts based on Sharia principles - Wadiah contract 02.01.02.01.00.00 b. Savings accounts b. Savings accounts based on Sharia principles - Wadiah contract 02.02.02.01.00.00
  2. Non-profit sharing investment funds 2. Non-profit sharing investment funds
    a. Current accounts a. 02.01.02.02.00.00 b. Savings accounts b. 02.02.02.02.00.00
    c. Deposits c. 02.03.02.01.00.00
  3. Electronic money 3. Electronic money 02.04.00.00.00.00
  4. Liabilities to Bank Indonesia 4. Liabilities to Bank Indonesia 02.05.00.00.00.00
  5. Liabilities to other banks 5. Liabilities to other banks - Other than mudharabah profit sharing contracts 02.06.02.01.00.00
  6. Spot and forward liabilities 6. Spot and forward liabilities 02.07.02.00.00.00
  7. Securities issued 7. 02.10.02.01.00.00
  8. Acceptance liabilities 8. Acceptance liabilities 02.09.00.00.00.00
  9. Financing received 9. 02.11.02.01.00.00
  10. Security deposits 10. Security deposits 02.12.00.00.00.00
  11. Inter-office liabilities
    1. Inter-office liabilities
  2. 02.13.00.00.00.00
  1. Other liabilities 12. Other liabilities 02.99.00.00.00.00
  2. Profit sharing investment funds 13. Profit sharing investment funds
    a. Current accounts - Mudharabah profit sharing contracts 02.01.02.03.00.00 b. Savings accounts - Mudharabah profit sharing contracts 02.02.02.03.00.00
    c. Deposits - Mudharabah profit sharing contracts 02.03.02.02.00.00
    d. Liabilities to other banks - Mudharabah profit sharing contracts 02.06.02.02.00.00 e. Securities issued - Mudharabah profit sharing contracts 02.10.02.02.00.00 f. Financing received - Mudharabah profit sharing contracts 02.11.02.02.00.00 TOTAL LIABILITIES TOTAL LIABILITIES 1 to 13

MONTHLY PUBLIC FINANCIAL POSITION REPORT
ASSETS ASSETS
Receivables from securities purchased with a promise to resell (reverse repo) Receivables from securities purchased with a promise to resell (reverse repo) No. FINANCIAL POSITION REPORT ITEMS FINANCIAL POSITION REPORT ITEMS LBUT Code MONTHLY PUBLIC FINANCIAL REPORT INTEGRATED COMMERCIAL BANK REPORT (LBUT) Current accounts based on Sharia principles - Mudharabah non-profit sharing contracts Savings accounts based on Sharia principles - Mudharabah non-profit sharing contracts Deposits based on Sharia principles - Mudharabah non-profit sharing contracts Securities issued based on Sharia principles - Other than mudharabah profit sharing contracts Financing received based on Sharia principles - Other than mudharabah profit sharing contracts

EQUITY EQUITY
14. Paid-in capital 14. Paid-in capital
a. Authorized capital a. Authorized capital 03.01.01.00.00.00 b. Unpaid capital -/- b. Unpaid capital -/- 03.01.02.00.00.00
c. Treasury stock -/- c. Treasury stock -/- 03.01.03.00.00.00
15. Additional paid-in capital 15. Additional paid-in capital
a. Share premium a. Share premium 03.02.01.00.00.00 b. Discount -/- b. Discount -/- 03.02.02.00.00.00
c. Donated capital c. Donated capital 03.02.03.00.00.00
d. Capital payment funds d. Capital payment funds 03.02.06.00.00.00 e. Others e. Others
i. Issued warrants 03.02.04.00.00.00
ii. Stock options 03.02.05.00.00.00
iii. Gains 03.02.99.01.00.00
iv. Losses -/- 03.02.99.02.00.00
16. Other comprehensive income 16. Other comprehensive income
a. Gains a. Gains 03.03.01.00.00.00 b. Losses b. Losses 03.03.02.00.00.00
17. Reserves 17. Reserves
a. General reserves a. General reserves 03.04.01.00.00.00 b. Specific reserves b. Specific reserves 03.04.02.00.00.00
18. Profit/loss 18. Profit/loss
a. Prior years a. Prior years
i. Profit 03.05.01.01.00.00
ii. Loss -/- 03.05.01.02.00.00
b. Current year b. Current year
i. Profit 03.05.02.01.00.00
ii. Loss -/- 03.05.02.02.00.00
c. Dividends paid -/- c. Dividends paid -/- 03.05.03.00.00.00
TOTAL EQUITY TOTAL EQUITY 14 to 18
TOTAL LIABILITIES AND EQUITY TOTAL LIABILITIES AND EQUITY 03.00.00.00.00.00 No. FINANCIAL POSITION REPORT ITEMS FINANCIAL POSITION REPORT ITEMS LBUT Code MONTHLY PUBLIC FINANCIAL REPORT INTEGRATED COMMERCIAL BANK REPORT (LBUT)

b. Monthly Public Income Statement and Other Comprehensive Income Report

  1. Report Format
    Bank :
    Reporting Period :
    (in millions of Rupiah)
    INDIVIDUAL
    Reporting Period Position
    OPERATING INCOME AND EXPENSES
    A. Operating Income and Expenses from Fund Disbursement
  1. Income from Fund Disbursement
    a. Income from receivables
    i. Murabahah
    ii. Istishna
    iii. Multijasa
    iv. Ujrah
    v. Others
    b. Income from profit sharing
    i. Mudharabah
    ii. Musyarakah
    iii. Others
    c. Lease income
    d. Others
  2. Profit Sharing for Investment Fund Owners -/-
    a. b. Profit Sharing
  3. Income After Profit Sharing Distribution
    B. Operating Income and Expenses Other Than Fund Disbursement
  4. Gains/losses from fair value increases/decreases of financial assets
  5. Gains/losses from fair value decreases/increases of financial liabilities
  6. Gains/losses from sale of financial assets
  7. Gains/losses from spot and forward transactions (realised)
  8. Gains/losses from equity method investments
  9. Gains/losses from foreign currency transaction translation
  10. Income of the bank as mudharib in mudharabah muqayyadah
  11. Dividends
  12. Commission/provision/fee and administration
  13. Other income
  14. Wadiah bonus expense -/-
  15. Financial asset impairment loss -/-
  16. Operational risk loss -/-
  17. Other asset (non-financial) impairment loss -/-
  18. Labor expense -/-
  19. Promotion expense -/-
  20. Other expense -/-
    Net Other Operating Income/Expense
    OPERATING PROFIT/LOSS
    Non profit sharing
    No.
    MONTHLY PUBLIC INCOME STATEMENT AND OTHER COMPREHENSIVE INCOME REPORT ITEMS

INDIVIDUAL
Reporting Period Position
NON-OPERATING INCOME/EXPENSE

  1. Gains/losses from sale of fixed assets and inventory
  2. Other non-operating income/expense
    NON-OPERATING PROFIT/LOSS
    PROFIT/LOSS BEFORE TAX FOR THE CURRENT YEAR Income tax a. Current year tax estimate -/- b. Deferred tax income/expense CURRENT YEAR NET PROFIT/LOSS OTHER COMPREHENSIVE INCOME
  3. Items that will not be reclassified to profit or loss
    a. b.
    c. Others
  4. Items that will be reclassified to profit or loss
    a. b. c.
    TOTAL CURRENT YEAR COMPREHENSIVE PROFIT/LOSS No. ITEMS CURRENT YEAR OTHER COMPREHENSIVE INCOME AFTER TAX Gains/losses arising from adjustments due to translation of financial statements in foreign currency Gains/losses arising from fair value increase (MTM) of equity financial instruments measured at fair value through other comprehensive income Gains arising from revaluation of fixed assets Gains/losses arising from remeasurement of defined benefit pension programs Others
  1. Filling Guidelines
    Guidelines for filling out the monthly public income statement and other comprehensive income report for BUS for positions at the end of July 2020, August 2020, October 2020, and November 2020, are as follows:

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

  1. Income from Fund Disbursement 1. Income from Fund Disbursement 1000
    a. Income from receivables a. Income from receivables
    i. Murabahah i. Murabahah 1300 + 1310
    ii. Istishna' ii. Istishna' 1301 + 1320
    iii. Multijasa iii. Multijasa filled with value 0 (zero)
    iv. Ujrah iv. Ujrah 1302 + 1303 + 1330 +
    v. Others v. Others 1304 + 1370
    b. Income from profit sharing b. Income from profit sharing
    i. Mudharabah i. Mudharabah 1305 + 1380
    ii. Musyarakah ii. Musyarakah 1306 + 1390
    iii. Others iii. Others 1307 + 1410
    c. Lease income c. Ijarah lease income 1308 + 1420
    Depreciation of ijarah assets -/- 1309 + 1421 d. Others d. Others
    i. From Bank Indonesia
    a) SBIS 1010 b) FASBIS 1020 c) Others 1050
    ii. From deposits at other Sharia banks
    a) Wadiah bonus i) Current accounts 1060 ii) Savings accounts 1070 b) Profit sharing i) Current accounts 1110 ii) Savings accounts 1120 iii) Deposits 1130 c) Others 1190 e. Securities
    i. Interbank Mudharabah Investment Certificates 1220
    ii. Sharia State Treasury Bills (SPN) 1230
    iii. Sharia State Securities (SBNS) 1240
    iv. Subordination 1221 + 1250
    v. Other Sukuk 1223 + 1260
    vi. Others 1229 + 1290
    f. Salam income 1425 g. Income from inter-office transactions
    i. Head office/branches outside Indonesia 1430
    ii. Head office/branches within Indonesia 1435
    h. Correction of margin/profit sharing/lease income -/- 1440
  2. Profit Sharing for Investment Fund Owners -/- 2 Profit Sharing for Investment Fund Owners -/- 1500
    a. Non profit sharing a. 1501 to 1615 b. Profit sharing b. Profit sharing 1621 to 1775
  3. Income After Profit Sharing Distribution 3. Income After Profit Sharing Distribution 1900
    B. Operating Income and Expenses Other Than Fund Disbursement B. Operating Income and Expenses Other Than Fund Disbursement

a.
i. Securities 2010
ii. Spot and forward 2035
b. Fair value decrease of financial assets -/-
i. Securities 3060
ii. Spot and forward 3080
2. 2. filled with value 0 (zero)
3. Gains/losses from sale of financial assets 3. Gains/losses from sale of financial assets
a. Gains from asset sales
i. Securities
a) measured at fair value i) through profit or loss 2020 ii) through other comprehensive income 2025 b) measured at amortised cost 2030
ii. Gains from disposal of ijarah assets 2170
b. Losses from asset sales -/-
i. Securities
a) measured at fair value i) through profit or loss 3065 ii) through other comprehensive income 3070 b) measured at amortised cost 3075
ii. Losses from disposal of ijarah assets 3560
4. Gains/losses from spot and forward transactions (realised) 4. Gains/losses from spot and forward transactions (realised)
a. Gains from spot and forward transactions (realised) 2040 b. Losses from spot and forward transactions (realised) -/- 3090
5. Gains/losses from equity method investments 5. Gains/losses from equity method investments
a. Gains from equity method investments 2065 b. Losses from equity method investments -/- 3100
6. Gains/losses from foreign currency transaction translation 6. Gains/losses from foreign currency transaction translation
a. Gains from foreign currency transaction translation 4220 b. Losses from foreign currency transaction translation -/- 4330 Non profit sharing Fair value increase of financial assets Gains/losses from fair value increases/decreases of financial assets Gains/losses from fair value increases/decreases of financial assets Gains/losses from fair value decreases/increases of financial liabilities Gains/losses from fair value decreases/increases of financial liabilities No. INCOME STATEMENT ITEMS INCOME STATEMENT ITEMS LSMK Code MONTHLY PUBLIC FINANCIAL REPORT MONETARY STABILITY AND FINANCIAL SYSTEM REPORT (LSMK) MONTHLY PUBLIC INCOME STATEMENT AND OTHER COMPREHENSIVE INCOME REPORT

  1. Income of the bank as mudharib in mudharabah muqayyadah 7. Income of the bank as mudharib in mudharabah muqayyadah 2050
  2. Dividends 8. Dividends 2060
  3. Commission/provision/fee and administration 9. Commission/provision/fee and administration
    a. Managed funds 2070 b. Financing 2075
    c. L/C issuance 2085
    d. APMK 2090 e. Selling agents 2095 f. Transfer and collection 2100 g. Payment point 2105 h. Others 2130
  4. Other income 10. Other income
    a. CKPN correction
    i. Financial assets 2140
    ii. Other assets 2145
    b. Others 2190
  5. Wadiah bonus expense -/- 11. Wadiah bonus expense -/-
    a. Other banks 3010 b. Others 3050
  6. Financial asset impairment loss -/- 12. Financial asset impairment loss -/-
    a. Securities 3215 b. Receivable-based financing
    i. Murabahah receivables 3225
    ii. Istishna' receivables 3230
    iii. Lease receivables 3235
    iv. Qardh receivables 3240
    c. Profit-sharing-based financing
    i. Mudharabah 3250
    ii. Musyarakah 3260
    iii. Others 3265
    d. Lease financing 3270 e. Other financial assets
    i. Deposits at other banks 3200
    ii. Spot and forward receivables 3210
    iii. Acceptance receivables 3220
    iv. Investments 3280
    v. Others 3290
  7. Operational risk loss -/- 13.
    a. Internal fraud 3470 b. External crime 3480
    c. Employment practices and workplace safety 3490
    d. Clients, products and business practices 3500 e. Physical asset damage 3510 f. Business disruption and system failures 3520 g. Execution, delivery and process management 3530
  8. Other asset (non-financial) impairment loss -/- 14. Other asset (non-financial) impairment loss -/-
    a. Ijarah assets 3310 b. Fixed assets and inventory 3320
    c. Intangible assets 3330
    d. Vacant properties 3340 e. Suspense accounts 3350 f. Inter-office 3360 g. Foreclosed assets 3370 h. Inventory 3380
  9. Labor expense -/- 15. Labor expense -/-
    a. Board of commissioners and supervisors 3570 b. Board of directors 3580
    c. Employees 3585
    d. Others 3590
  10. Promotion expense -/- 16. Promotion expense -/-
    a. Media advertising 3680 b. Others 3690
  11. Other expense -/- 17. Other expense -/-
    a. Remuneration expense to Bank Indonesia 3005 b. Commission/provision/fee and administration
    i. Financing commission/provision 3105
    ii. Financing forwarding commission/provision 3110
    iii. Others 3150
    c. Insurance premiums
    i. Financing 3160
    ii. Third-party fund guarantee 3165
    iii. Operational loss 3170
    iv. Others 3190
    d. Depreciation/amortization
    i. Fixed assets and inventory 3400
    ii. Vacant properties 3410
    iii. Intangible assets 3420
    iv. Deferred expenses 3430
    v. Others 3450
    e. Operational risk loss provision 3460 f. Financing restructuring loss 3540 g. Ijarah asset repair costs 3550 h. Education and training
    i. Board of commissioners and supervisors 3600
    ii. Board of directors 3610
    iii. Employees 3620
    iv. Others 3650
    i. Research and development 3660
    j. Rent 3670 k. Taxes (excluding income tax) 3700
    l. Maintenance and repair of fixed assets and inventory 3710 m. Goods and services
    i. Technology, Systems, and Information (TSI) Management 3720
    ii. Others 3730
    n. Others 3790
    Net Other Operating Income/Expense Net Other Operating Income/Expense 2000 + 4220 - 3000 - OPERATING PROFIT/LOSS OPERATING PROFIT/LOSS 1900 + 2000 - 4220 - 3000 - 4330 Operational risk loss (including loss from loss of fixed assets and inventory) -/- No. INCOME STATEMENT ITEMS INCOME STATEMENT ITEMS LSMK Code MONTHLY PUBLIC FINANCIAL REPORT MONETARY STABILITY AND FINANCIAL SYSTEM REPORT (LSMK)

NON-OPERATING INCOME AND EXPENSE

  1. Gains/losses from sale of fixed assets and inventory 1. Gains/losses from sale of fixed assets and inventory 4210 - 4310
  2. Other non-operating income/expense 2. Other non-operating income/expense
    a. Operational loss insurance claim receipts 4225 b. Others 4300 - 4400 NON-OPERATING PROFIT/LOSS NON-OPERATING PROFIT/LOSS 4205 - 4220 - 4305 + PROFIT/LOSS BEFORE TAX FOR THE CURRENT YEAR PROFIT/LOSS BEFORE TAX FOR THE CURRENT YEAR 4550 or 4600 Income tax Income tax a. Current year tax estimate -/- a. Current year tax estimate 4935 b. Deferred tax income/expense b. Deferred tax income/expense 4940 - 4945 CURRENT YEAR NET PROFIT/LOSS CURRENT YEAR NET PROFIT/LOSS 4950 or 5000 OTHER COMPREHENSIVE INCOME 1 Items that will not be reclassified to profit or loss a. filled by BUS b. filled by BUS
    c. Others filled by BUS 2 Items that will be reclassified to profit or loss
    a. filled by BUS b.
    c. filled by BUS
    filled by BUS
    TOTAL CURRENT YEAR COMPREHENSIVE PROFIT/LOSS filled by BUS CURRENT YEAR OTHER COMPREHENSIVE INCOME AFTER TAX Gains/losses arising from remeasurement of defined benefit pension programs Gains/losses arising from adjustments due to translation of financial statements in foreign currency Gains/losses arising from fair value increase (MTM) of equity financial instruments measured at fair value through other comprehensive income Others NON-OPERATING INCOME AND EXPENSE Gains arising from revaluation of fixed assets No. INCOME STATEMENT ITEMS INCOME STATEMENT ITEMS LSMK Code MONTHLY PUBLIC FINANCIAL REPORT MONETARY STABILITY AND FINANCIAL SYSTEM REPORT (LSMK)

Guidelines for filling out the monthly public income statement and other comprehensive income report for BUS, starting from the end of January 2021 onwards, in accordance with the periodicity of the monthly public position report, are as follows:

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

  1. Income from Fund Disbursement 1. Return Income 04.11.00.00.00.00
    a. Income from receivables a. Income from receivables
    i. Murabahah i. Murabahah 04.11.04.12.11.00 +
    04.11.04.22.11.00
    ii. Istishna' ii. Istishna' 04.11.04.12.12.00 +
    04.11.04.22.12.00
    iii. Multijasa iii. Multijasa 04.11.04.12.14.00 +
    04.11.04.22.14.00
    iv. Ujrah iv. Ujrah
    a) Pledge 04.11.04.12.13.01 +
    04.11.04.22.13.01 b) Others 04.11.04.12.13.99 +
    04.11.04.22.13.99
    v. Others v. Others 04.11.04.12.19.00 +
    04.11.04.22.19.00 b. Income from profit sharing b. Income from profit sharing
    i. Mudharabah i. Mudharabah 04.11.04.12.21.00 +
    04.11.04.22.21.00
    ii. Musyarakah ii. Musyarakah 04.11.04.12.22.00 +
    04.11.04.22.22.00
    iii. Others iii. Others 04.11.04.12.29.00 +
    04.11.04.22.29.00
    c. Lease income c. Lease income 04.11.04.12.31.00 +
    04.11.04.22.31.00
    Depreciation of ijarah assets -/- 04.11.04.12.32.00 + 04.11.04.22.32.00 d. Others d. Others
    i. Deposits at Bank Indonesia
    a) Sharia Bank Indonesia Certificates (SBIS) 04.11.01.01.00.00 b) Sharia Bank Indonesia Deposit Facility (FASBIS) 04.11.01.02.00.00 c) Others 04.11.01.99.00.00
    ii. Deposits at other banks
    a) Wadiah bonus i) Current accounts based on Sharia principles 04.11.02.01.02.01 ii) Savings accounts based on Sharia principles 04.11.02.02.02.01 b) Profit sharing i) Current accounts based on Sharia principles 04.11.02.01.02.02 ii) Savings accounts based on Sharia principles 04.11.02.02.02.02 iii) Deposits based on Sharia principles 04.11.02.03.02.00 c) Others 04.11.02.05.00.00
    iii. Securities held
    a) From Bank Indonesia i) Bank Indonesia Deposit Certificates (SDBI) 04.11.03.01.02.00 ii) Bank Indonesia Securities (SBBI) in foreign currency 04.11.03.01.03.00 iii) Bank Indonesia Sukuk (SukBI) 04.11.03.01.04.00 iv) Others 04.11.03.01.99.00 b) From other banks i) Promissory notes 04.11.03.02.01.00 ii) Sharia Medium Term Notes 04.11.03.02.02.00 iii) Sukuk (a) Subordination 04.11.03.02.05.01 (b) Others 04.11.03.02.05.99 iv) Sharia Asset-Backed Securities 04.11.03.02.06.00 v) Interbank Mudharabah Investment Certificates (SIMA) 04.11.03.02.07.00 vi) Others 04.11.03.02.99.00 c) From Government i) Sharia State Treasury Bills (SPN) 04.11.03.03.02.00 ii) Ijarah Fixed Rate (IFR) 04.11.03.03.05.00 iii) Project Based Sukuk (PBS) 04.11.03.03.06.00 iv) Retail Sukuk 04.11.03.03.07.00 v) Others 04.11.03.03.99.00 d) From other parties i) Promissory notes 04.11.03.04.01.00 ii) Bills of exchange 04.11.03.04.02.00 iii) Sharia Medium Term Notes 04.11.03.04.04.00 iv) Sharia Mutual Funds 04.11.03.04.07.00 v) Sukuk (a) Subordination 04.11.03.04.08.01 (b) Others 04.11.03.04.08.99 vi) Asset-Backed Securities 04.11.03.04.09.00 vii) Others 04.11.03.04.99.00
    iv. Others
    a) From other banks 04.11.99.01.00.00 b) From non-bank third parties 04.11.99.02.00.00 c) Income from inter-office transactions i) Head office/branches outside Indonesia 04.11.99.03.01.00 ii) Head office/branches within Indonesia 04.11.99.03.02.00 d) Salam income 04.11.99.04.00.00 e) Correction of margin/profit sharing/lease income -/- 04.11.99.05.00.00 MONTHLY PUBLIC INCOME STATEMENT AND OTHER COMPREHENSIVE INCOME REPORT No. INCOME STATEMENT ITEMS INTEGRATED COMMERCIAL BANK REPORT (LBUT) INCOME STATEMENT ITEMS MONTHLY PUBLIC FINANCIAL REPORT LBUT Code

  2. Profit Sharing for Investment Fund Owners -/ - 2. Profit sharing for investment fund owners -/ - a + b
    a. Non-profit sharing
    i. Liabilities with other banks
    a) Current accounts based on Sharia principles 05.11.02.01.02.01 b) Savings accounts based on Sharia principles 05.11.02.02.02.01 c) Time deposits based on Sharia principles 05.11.02.03.02.01 d) Others 05.11.02.99.02.01
    ii. Third-party funds not from banks
    a) Current accounts based on Sharia principles 05.11.03.01.02.01 b) Savings accounts based on Sharia principles 05.11.03.02.02.01 c) Time deposits based on Sharia principles 05.11.03.03.02.01 d) Others 05.11.03.99.02.01 iii. a) Interbank Mudharabah Investment Certificates 05.11.04.22.01.01 b) Mudharabah Sukuk 05.11.04.22.01.02 c) Subordinated Sukuk 05.11.04.22.01.03 d) Others 05.11.04.22.01.99 iv. a) Mudharabah Sukuk 05.11.04.32.01.01 b) Subordinated Sukuk 05.11.04.32.01.02 c) Others 05.11.04.32.01.99
    v. Financing received from other banks Mudharabah - Non-profit sharing 05.11.05.22.01.00
    vi. Financing received from third parties not from banks Mudharabah - Non-profit sharing 05.11.05.32.01.00
    vii Others to other banks 05.11.99.10.00.00
    viii. Others to third parties not from banks 05.11.99.20.00.00
    ix. Inter-office transactions
    a) Headquarters/branches outside Indonesia 05.11.99.30.01.01 b) Headquarters/branches within Indonesia 05.11.99.30.02.01 b. Profit Sharing a. Mudharabah profit sharing
    i. Liabilities with other banks
    a) Current accounts based on Sharia principles 05.11.02.01.02.02 b) Savings accounts based on Sharia principles 05.11.02.02.02.02 c) Time deposits based on Sharia principles 05.11.02.03.02.02 d) Others 05.11.02.99.02.02
    ii. Third-party funds not from banks
    a) Current accounts based on Sharia principles 05.11.03.01.02.02 b) Savings accounts based on Sharia principles 05.11.03.02.02.02 c) Time deposits based on Sharia principles 05.11.03.03.02.02 d) Others 05.11.03.99.02.02 iii. a) Interbank Mudharabah Investment Certificates 05.11.04.22.02.01 b) Mudharabah Sukuk 05.11.04.22.02.02 c) Subordinated Sukuk 05.11.04.22.02.03 d) Others 05.11.04.22.02.99 iv. a) Mudharabah Sukuk 05.11.04.32.02.01 b) Subordinated Sukuk 05.11.04.32.02.02 c) Others 05.11.04.32.02.99
    v. Financing received from other banks Mudharabah - Profit sharing 05.11.05.22.02.00
    vi. Financing received from third parties not from banks Mudharabah - Profit sharing 05.11.05.32.02.00
    vii. Inter-office transactions
    a) Headquarters/branches outside Indonesia 05.11.99.30.01.02 b) Headquarters/branches within Indonesia 05.11.99.30.02.02

  3. Income After Distribution of Profit Sharing 3. Income after distribution of profit sharing 1 - 2
    B. Operating Income and Expenses Other than Fund Disbursement B. Operating Income and Expenses Other than Fund Disbursement

a.
i. Securities 04.12.01.01.00.00
ii. Spot and forward 04.12.01.03.00.00
iii. Other financial assets 04.12.01.99.00.00
b. Fair value impairment of financial assets -/-
i. Securities 05.12.03.01.00.00
ii. Spot and forward 05.12.03.03.00.00
iii. Other financial assets 05.12.03.99.00.00
2. 2.
a. Fair value impairment of financial liabilities
i. Securities 04.12.02.01.00.00
ii. Spot and forward transactions 04.12.02.02.00.00
b. Fair value increase of financial liabilities -/- 05.12.04.00.00.00
3. Gains/losses on sale of financial assets 3. Gains/losses on sale of financial assets
a. Gains on sale of financial assets
i. Gains on sale of securities
a) measured at fair value through profit/loss 04.12.03.01.01.00 b) measured at fair value through other comprehensive income 04.12.03.01.02.00 c) measured at amortized cost 04.12.03.01.03.00
ii. Gains on disposal of ijarah assets 04.12.03.03.00.00
iii. Other financial assets 04.12.03.99.00.00
b. Losses on sale of financial assets -/-
i. Securities
a) measured at fair value through profit/loss 05.12.05.01.01.00 b) measured at fair value through other comprehensive income 05.12.05.01.02.00 c) amortized cost 05.12.05.01.03.00
ii. Losses on disposal of ijarah assets 05.12.05.03.00.00
iii. Other financial assets 05.12.05.99.00.00
4. Gains/losses on spot and forward transactions (realised) 4. Gains/losses on spot and forward transactions (realised)
a. Gains on spot and forward transactions (realised) 04.12.04.02.00.00 b. Losses on spot and forward transactions (realised) -/- 05.12.06.02.00.00
5. Gains/losses from equity method investments 5. Gains/losses from equity method investments
a. Gains from equity method investments 04.12.06.00.00.00 b. Losses from equity method investments -/- 05.12.09.00.00.00
6. Gains/losses from foreign currency transaction translation 6. Gains/losses from foreign currency transaction translation
a. Gains on foreign currency transaction translation 04.12.09.00.00.00 b. Losses on foreign currency transaction translation -/- 05.12.15.00.00.00
7. Income of the bank as mudharib in muqayyadah mudharabah 7. Income of the bank as mudharib in muqayyadah mudharabah 04.12.99.01.00.00
8. Dividends 8. Dividends 04.12.05.00.00.00
Non-profit sharing
Gains/losses from fair value increase/decrease of financial assets Gains/losses from fair value decrease/increase of financial liabilities Securities issued based on Sharia principles to other banks Securities issued based on Sharia principles to third parties not from banks Securities issued based on Sharia principles to other banks Securities issued based on Sharia principles to third parties not from banks Fair value increase of financial assets Gains/losses from fair value increase/decrease of financial assets Gains/losses from fair value decrease/increase of financial liabilities No. PROFIT AND LOSS REPORT ITEMS PROFIT AND LOSS REPORT ITEMS LBUT Code MONTHLY PUBLICATION FINANCIAL REPORTS INTEGRATED COMMERCIAL BANK REPORTS (LBUT)

  1. Commissions/provisions/fees and administration 9. Commissions/provisions/fees and administration
    a. Managed funds 04.12.07.01.00.00 b. Financing 04.12.07.02.00.00
    c. L/C issuance 04.12.07.03.00.00
    d. APMK 04.12.07.04.00.00 e. Sales agents 04.12.07.05.00.00 f. Transfers and collection 04.12.07.06.00.00 g. Payment point 04.12.07.07.00.00 h. Others 04.12.07.99.00.00
  2. Other income 10. Other income - Others 04.12.99.99.00.00
  3. Wadiah bonus expenses -/- 11. Wadiah bonus expenses -/-
    a. Other banks 05.11.02.01.02.03 +
    05.11.02.02.02.03 b. Third parties not from banks 05.11.03.01.02.03 +
    05.11.03.02.02.03
  4. Financial asset impairment losses (impairment) -/- 12. Financial asset impairment losses (impairment) -/-
    a. Securities 05.12.07.03.00.00 b. Receivable-based financing
    i. Murabahah receivables 05.12.07.05.02.01
    ii. Istishna' receivables 05.12.07.05.02.02
    iii. Lease receivables 05.12.07.05.02.03
    iv. Qardh receivables 05.12.07.05.02.04
    v. Multi-service receivables 05.12.07.05.02.05
    c. Profit-sharing-based financing
    i. Mudharabah 05.12.07.05.03.01
    ii. Musyarakah 05.12.07.05.03.02
    iii. Others 05.12.07.05.03.99
    d. Lease financing 05.12.07.05.04.00 e. Other financial assets
    i. Placements with other banks 05.12.07.01.00.00
    ii. Spot and forward receivables 05.12.07.02.00.00
    iii. Acceptance receivables 05.12.07.04.00.00
    iv. Investments 05.12.07.06.00.00
    v. Others 05.12.07.07.00.00
    vi. Administrative account transactions
    a) Irrevocable L/C 05.12.07.08.01.00 b) Guarantees issued 05.12.07.08.02.00 c) Withdrawal grace periods 05.12.07.08.03.00
  5. Operational risk-related losses -/- 13. Operational risk-related losses -/-
    a. Internal fraud 05.12.08.01.00.00 b. External crimes 05.12.08.02.00.00
  6. Impairment losses on other assets (non-financial) -/- 14. Impairment losses on other assets (non-financial) -/-
    a. Ijarah assets 05.12.12.01.00.00 b. Fixed assets and inventory 05.12.12.02.00.00
    c. Intangible assets 05.12.12.03.00.00
    d. Abandoned properties 05.12.12.04.00.00 e. Suspended accounts 05.12.12.05.00.00 f. Inter-office 05.12.12.06.00.00 g. Acquired assets 05.12.12.07.00.00 h. Inventory 05.12.12.08.00.00
    i. Others 05.12.12.99.00.00
  7. Labor expenses -/- 15. Labor expenses -/-
    a. Directors' salaries 05.12.13.01.00.00 b. Non-directors' salaries and wages 05.12.13.02.00.00
    c. Commissioners and Supervisory Board honoraria 05.12.13.03.00.00
    d. Other salaries 05.12.13.99.00.00
  8. Promotion expenses -/- 16. Promotion expenses -/-
    a. Media advertising 05.12.14.01.00.00 b. Others 05.12.14.99.00.00
  9. Other expenses -/- 17. Other expenses -/-
    a. Liabilities with other banks - Non-mudharabah 05.11.02.99.02.03 b. Financing received from other banks - Non-mudharabah 05.11.05.22.03.00
    c. 05.11.05.32.03.00
    d. Remuneration expenses to Bank Indonesia 05.12.01.00.00.00 e. Commissions/provisions/fees and administration
    i. Financing commissions/provisions 05.12.10.01.00.00
    ii. Financing forwarding commissions/provisions 05.12.10.02.00.00
    iii. Others 05.12.10.99.00.00
    f. Depreciation/amortization
    i. Fixed assets and inventory 05.12.11.01.00.00
    ii. Abandoned properties 05.12.11.02.00.00
    iii. Deferred expenses 05.12.11.03.00.00
    iv. Intangible assets 05.12.11.04.00.00
    v. Others 05.12.11.99.00.00
    g. Education and training
    i. Commissioners and Supervisory Board 05.12.13.04.01.00
    ii. Directors 05.12.13.04.02.00
    iii. Employees 05.12.13.04.03.00
    iv. Others 05.12.13.04.99.00
    h. Insurance premiums
    i. Financing 05.12.99.01.01.00
    ii. Third-party fund guarantee 05.12.99.01.02.00
    iii. Operational losses 05.12.99.01.03.00
    iv. Others 05.12.99.01.99.00
    i. Operational risk loss provisions 05.12.99.02.00.00
    j. Research and development 05.12.99.03.00.00 k. Taxes (excluding income tax) 05.12.99.04.00.00
    l. Maintenance and repairs 05.12.99.05.00.00 m. Goods and services
    i. Technology, Systems, and Information (TSI) management services 05.12.99.06.01.00
    ii. Others 05.12.99.06.99.00
    n. Financing restructuring losses 05.12.99.07.00.00 o. Ijarah asset repair costs 05.12.99.08.00.00 p. Rent 05.12.99.09.00.00 q. Others 05.12.99.99.00.00
  10. Net Other Operating Income/Expenses 3. Net Other Operating Income/Expenses 1 to 17
    OPERATING PROFIT/LOSS OPERATING PROFIT/LOSS
  11. Operating Profit 03.05.02.01.11.00
  12. Operating Loss -/- 03.05.02.02.11.00
    Financing received from third parties not from banks - Non-mudharabah No. PROFIT AND LOSS REPORT ITEMS PROFIT AND LOSS REPORT ITEMS LBUT Code MONTHLY PUBLICATION FINANCIAL REPORTS INTEGRATED COMMERCIAL BANK REPORTS (LBUT)

c. Monthly Publication of Commitment and Contingency Reports
c. Monthly Publication of Commitment and Contingency Reports

  1. Report Format
  2. Report Format
    COMMITMENT AND CONTINGENCY REPORT MONTHLY PUBLICATION INCOME AND NON-OPERATING EXPENSES INCOME AND NON-OPERATING EXPENSES
  1. Gains/losses on sale of fixed assets and inventory 1. Gains/losses on sale of fixed assets and inventory
    a. Gains on sale of fixed assets and inventory 04.20.01.00.00.00 b. Losses on sale of fixed assets and inventory -/- 05.20.01.00.00.00
  2. Other non-operating income/expenses 2. Other non-operating income/expenses
    a. Operational loss insurance claim receipts 04.20.99.01.00.00 b. Others 04.20.99.99.00.00
    c. Other non-operating expenses -/- 05.20.99.00.00.00
    NON-OPERATING PROFIT/LOSS NON-OPERATING PROFIT/LOSS
  3. Non-operating Profit 03.05.02.01.12.00
  4. Non-operating Loss -/- 03.05.02.02.12.00
    CURRENT YEAR PROFIT/LOSS BEFORE TAX CURRENT YEAR PROFIT/LOSS BEFORE TAX
  5. Current Year Profit Before Tax 03.05.02.01.10.00
  6. Current Year Loss Before Tax -/- 03.05.02.02.10.00
    Income tax Income tax a. Current year tax estimates -/- a. Current year tax estimates -/- 03.05.02.01.40.00 b. Deferred tax income/expenses b. Deferred tax income/expenses
    i. Deferred tax income 03.05.02.02.40.01
    ii. Deferred tax expenses -/- 03.05.02.02.40.02
    CURRENT YEAR NET PROFIT/LOSS CURRENT YEAR NET PROFIT/LOSS
  7. Current Year Net Profit 03.05.02.01.00.00
  8. Current Year Net Loss -/- 03.05.02.02.00.00
    OTHER COMPREHENSIVE INCOME
  9. Items that will not be reclassified to profit/loss
    a. filled by Islamic Commercial Banks (BUS) b. filled by Islamic Commercial Banks (BUS)
    c. Others filled by Islamic Commercial Banks (BUS)
  10. Items that will be reclassified to profit/loss filled by Islamic Commercial Banks (BUS)
    a. filled by Islamic Commercial Banks (BUS) b. filled by Islamic Commercial Banks (BUS)
    c. filled by Islamic Commercial Banks (BUS)
    filled by Islamic Commercial Banks (BUS)
    TOTAL CURRENT YEAR COMPREHENSIVE PROFIT/LOSS filled by Islamic Commercial Banks (BUS) Gains/losses arising from remeasurement of defined benefit pension programs Gains from revaluation of fixed assets Others CURRENT YEAR OTHER COMPREHENSIVE INCOME AFTER TAX Gains/losses arising from translation adjustments of financial statements in foreign currencies Gains/losses arising from fair value increase (MTM) of equity instrument financial assets measured at fair value through other comprehensive income No. PROFIT AND LOSS REPORT ITEMS PROFIT AND LOSS REPORT ITEMS LBUT Code MONTHLY PUBLICATION FINANCIAL REPORTS INTEGRATED COMMERCIAL BANK REPORTS (LBUT) Bank :
    Report Date :
    (in millions of Rupiah)
    INDIVIDUAL
    Report Date Position
    I. COMMITMENT RECEIVABLES
  11. Undrawn financing facilities
  13. Others
    II. COMMITMENT LIABILITIES
  14. Undrawn financing facilities
    a. Committed b. Uncommitted
  15. Outstanding irrevocable L/Cs
  17. Others
    III. CONTINGENT RECEIVABLES
  18. Guarantees received
  19. Revenue in progress
    a. Murabahah b. Istishna'
    c. Lease
    d. Profit sharing e. Others
  20. Others
    IV. CONTINGENT LIABILITIES
  21. Guarantees issued
  22. Others
    Foreign currency positions to be received from spot and forward transactions Foreign currency positions to be delivered for spot and forward transactions No. ITEMS MONTHLY COMMITMENT AND CONTINGENCY REPORT
  1. Filling Guidelines
    Filling guidelines for the monthly publication of commitment and contingency reports for Islamic Commercial Banks (BUS) for positions at the end of July 2020, August 2020, October 2020, and November 2020, as follows:
    I. COMMITMENT RECEIVABLES COMMITMENT RECEIVABLES
  1. Undrawn financing facilities 1. Undrawn financing facilities
    a. Related to banks 494 b. Not related to banks 495

a. Related to banks 520 b. Not related to banks 521
3. Others 3. Others
a. Related to banks 525 b. Not related to banks 529
II. COMMITMENT LIABILITIES

  1. Undrawn financing facilities 1 Undrawn financing facilities
    a. Committed a. Committed
    i. Third parties not from banks 531
    ii. Banks 533
    b. Uncommitted b. Uncommitted
    i. Third parties not from banks 532
    ii. Banks 534
  2. Outstanding irrevocable L/Cs 2 Outstanding irrevocable L/Cs
    a. Foreign L/Cs 535 b. Domestic L/Cs 536
  3. 3
    a. Related to banks 537 b. Not related to banks 538
  4. Others 4 Others
    a. Related to banks 539 b. Not related to banks 540
    III. CONTINGENT RECEIVABLES
  5. Guarantees received 1 Guarantees received 541
  6. Revenue in progress 2 Revenue in progress
    a. Murabahah a. Murabahah
    i. Related to banks 542
    ii. Not related to banks 551
    b. Istishna' b. Istishna'
    i. Related to banks 543
    ii. Not related to banks 552
    c. Lease c. Lease
    i. Related to banks 544
    ii. Not related to banks 553
    d. Profit sharing d. Profit sharing
    i. Related to banks 545
    ii. Not related to banks 554
    e. Others Others
    i. Related to banks 549
    ii. Not related to banks 559
  7. Others 3 Others
    a. Related to banks 561 b. Not related to banks 569
    IV. CONTINGENT LIABILITIES
  8. Guarantees issued 1 Guarantees issued
    a. Related to banks 591 b. Not related to banks 599
  9. Others 2 Others
    a. Related to banks 601 b. Not related to banks 609 MONTHLY PUBLICATION COMMITMENT AND CONTINGENCY REPORT No. ITEMS MONTHLY COMMITMENT AND CONTINGENCY REPORT ADMINISTRATIVE ACCOUNT ITEMS LSMK Code MONTHLY PUBLICATION FINANCIAL REPORTS MONETARY AND FINANCIAL STABILITY REPORTS (LSMK) CONTINGENT RECEIVABLES CONTINGENT LIABILITIES Foreign currency positions to be received from spot and forward transactions Spot and forward purchase positions still outstanding CONTINGENT LIABILITIES Foreign currency positions to be delivered for spot and forward transactions Spot and forward sale positions still outstanding

Filling guidelines for the monthly publication of commitment and contingency reports for Islamic Commercial Banks (BUS) starting from positions at the end of January 2021 onwards in accordance with the monthly reporting periodization, as follows:
I. COMMITMENT RECEIVABLES COMMITMENT RECEIVABLES

  1. Undrawn financing facilities 1. Undrawn financing facilities
    a. Banks 06.01.01.01.00.00 b. Others 06.01.01.99.00.00
    1. 06.01.02.00.00.00
  3. Others 3. Others 06.01.99.00.00.00
    II. COMMITMENT LIABILITIES COMMITMENT LIABILITIES
  4. Undrawn financing facilities 1. Undrawn financing facilities
    a. Committed a. Committed 06.02.01.01.00.00 b. Uncommitted b. Uncommitted 06.02.01.02.00.00
  5. Outstanding irrevocable L/Cs 2. Outstanding irrevocable L/Cs 06.02.02.00.00.00

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

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

B. Quarterly Period

  1. Scope
    Quarterly financial publication reports and financial performance information must at least include:
    a. Summary of Financial Statements
    A summary of Islamic Commercial Bank (BUS) financial statements individually and consolidated, including:
  1. quarterly publication financial position reports;
  2. quarterly publication profit and loss and other comprehensive income reports; and
  3. quarterly publication commitment and contingency reports.
    The presentation of BUS financial statements for positions at the end of December must be accompanied by the name of a public accountant registered with the Financial Services Authority (OJK) and the public accountant responsible, as well as the public accountant's opinion on the financial statements. BUSs that do not have Subsidiary Entities prepare financial statements individually. b. Financial Performance Information
  4. calculation of Minimum Capital Requirements (MCR);
  5. quantity and quality of productive assets providing at least information based on grouping:
    a) financial instruments; b) fund provision to related parties; c) financing to Micro, Small, and Medium Enterprises (MSME) customers; and d) financing requiring special attention (including restructured financing),
  6. Provision for Impairment Losses (PIL) and Asset Write-off Provisions (AWP) that must be formed based on financial instruments;
  7. financial ratios, at least including:
    a) MCR ratio; b) Return on Asset (ROA) ratio; c) Return on Equity (ROE) ratio; d) Operating Expenses to Operating Income (BOPO) ratio; e) Cost to Income Ratio (CIR) ratio; f) percentage of violations and exceedance of Maximum Fund Disbursement Limits (MFDL); g) Minimum Reserve Requirements (MRR); and h) Net Foreign Exchange Position (NFP) ratio;
  8. spot and forward transactions;
  9. profit sharing distribution reports;
  10. zakat and waqf fund source and disbursement reports, for positions at the end of June and December; and
  11. charity fund source and usage reports, for positions at the end of June and December.
    c. Information on Shareholder Composition and Composition of Directors, Commissioners, and Supervisory Board (DPS)
    The names of shareholders and ownership percentages included in the quarterly financial publication reports and financial performance information are individual shareholders or entities holding at least 5% (five percent) of Islamic Commercial Bank (BUS) capital, whether obtained through the capital market or not. Islamic Commercial Banks (BUS) that are part of a business group add quarterly financial publication reports and financial performance information for positions at the end of June and December with:
    a. a summary of consolidated financial statements of the Parent Entity including the financial statements of all entities in the financial business group; or b. a summary of consolidated financial statements of the Parent Entity including the financial statements of all entities in the financial and non-financial business groups. Consolidated financial statements of the Parent Entity include unaudited financial statements for positions at the end of June and audited financial statements for positions at the end of December, and must at least include a summary of:
    a. financial position reports; b. profit and loss and other comprehensive income reports;

c. equity change reports (if any); and
d. commitment and contingency reports (if any)
2. Report Format and Filling Guidelines
a. Summary of Financial Statements

  1. Quarterly Publication Financial Position Reports
    a) Report Format
    Bank :
    Report Date :
    (in millions of Rupiah)
    Position
    Report Date
    31 December
    Previous Year

Position
Report Date
31 December
Previous Year
3)

  1. Cash
  2. Placements with Bank Indonesia
  3. Placements with other banks
  4. Spot and forward receivables
  5. Securities held
  6. Receivables from securities purchased with agreement to resell (reverse repo)
  7. Acceptance receivables
  8. Receivables
    a. Murabahah receivables
  1. b. Istishna' receivables

c. Multi-service receivables

  1. d. Qardh receivables
    e. Lease receivables
  1. Profit-sharing financing
    a. Mudharabah b. Musyarakah
    c. Others
  2. Lease financing
  1. Capital investments
  2. Other financial assets
  3. Provision for impairment losses on financial assets -/-
  4. Salam
  5. Istishna' assets in progress
    Istishna' term -/-
  6. Inventory
  7. Intangible assets 1)
  8. Fixed assets and inventory
  1. Non-productive assets
    a. Abandoned properties b. Acquired collateral
    c. Suspended accounts
    d. Inter-office assets
  1. Other assets
    TOTAL ASSETS
  2. Wadiah savings funds
    a. Current accounts b. Savings
  3. Non-profit sharing investment funds
    a. Current accounts b. Savings
    c. Time deposits
  4. Electronic money
  5. Liabilities to Bank Indonesia
  6. Liabilities to other banks
  7. Spot and forward liabilities
  8. Securities issued
  9. Acceptance liabilities
  10. Financing received
  11. Security deposits
  12. Inter-office liabilities
  1. Other liabilities
  2. Profit sharing investment funds
  3. Minority interest 4)
    TOTAL LIABILITIES
    QUARTERLY PUBLICATION FINANCIAL POSITION REPORT LIABILITIES CONSOLIDATION 2) ASSETS LIABILITIES AND EQUITY No. ITEMS INDIVIDUAL

Position
Report Date December 31 of Previous Year
3)
Position
Report Date December 31 of Previous Year
3)
15. Paid-up capital
a. Authorized capital b. Unpaid capital -/-
c. Treasury stock -/-
16. Additional paid-in capital
a. Share premium b. Discount -/-
c. Donated capital
d. Capital deposit funds e. Others
17. Other comprehensive income
a. Gains b. Losses
18. Reserves
a. General reserves b. Specific reserves
19. Profit/Loss
a. Prior years b. Current year
TOTAL EQUITY ATTRIBUTABLE TO OWNERS
c. Dividends paid -/-
TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY
Notes: 1) : Presented net in the Statement of Financial Position 2) : For BUS without Subsidiary Entities, the consolidation column may be omitted 3) : If new accounting treatments apply in the report position, the presentation of comparative positions refers to financial accounting standards regarding accounting policies, changes in accounting estimates, and errors 4) : Filled only in the consolidation column EQUITY No. ITEMS INDIVIDUAL CONSOLIDATION 2)

b) Filling Guidelines
Guidelines for filling out the quarterly publication financial position report for BUS for the end of September 2020 and December 2020 positions, as follows:

  1. Cash 1. Cash 100
  2. Deposits at Bank Indonesia 2. Deposits at Bank Indonesia 120
  3. Deposits at other banks 3. Deposits at other banks 130
  4. Spot and forward receivables 4. Spot and forward receivables 135
  5. Held securities 5. Held securities 140
    1. 145
  7. Acceptance receivables 7. Acceptance receivables 148
  8. Receivables 8. Receivables
    a. Murabahah receivables 1) a. Murabahah receivables 150 Deferred murabahah margin income -/- 151 b. Istishna' receivables 1) b. Istishna' receivables 153 Deferred istishna' margin income -/- 154
    c. Multiservice receivables 1) c. Multiservice receivables filled with value 0 (zero)
    d. Qardh receivables d. Qardh receivables 159 e. Lease receivables e. Lease receivables 160
  9. Profit-sharing financing 9. Profit-sharing financing
    a. Mudharabah a. Mudharabah 170 b. Musyarakah b. Musyarakah 171
    c. Others c. Others 179
  10. Lease financing 1) 10. Lease financing
    a. Ijarah assets 180 b. Accumulated depreciation/amortization -/- 185
    c. Provision for impairment losses -/- 186
  11. Equity investments 11. Equity investments 200
  12. Other financial assets 12. Other financial assets filled with value 0 (zero)
  13. Provision for impairment losses on financial assets -/- 13. Provision for impairment losses on productive assets -/-
    a. Individual 205 b. Collective 207
  14. Salam 14. Salam 212
  15. Istishna' assets in progress 15. Istishna' assets in progress 213
    Istishna' termin -/- Istishna' termin -/- 214
  16. Inventory 16. Inventory 226
  17. Intangible assets 1) 17. Intangible assets 210
    Accumulated amortization -/- 211
  18. Fixed assets and inventory 1) 18. Fixed assets and inventory 215
    Accumulated depreciation -/- 216
  19. Non-productive assets 19. Non-productive assets
    a. Vacant properties a. Vacant properties 217 b. Foreclosed collateral b. Acquired assets 218
    c. Suspense accounts c. Suspense accounts 219
    d. Inter-office assets 1) d. Inter-office assets
    i. Operational activities in Indonesia 223
    ii. Operational activities outside Indonesia 224
  20. Other assets 20. Other assets
    a. Provision for impairment losses on other assets -/- 225 b. Deferred tax assets 228
    c. Miscellaneous assets 230
    TOTAL ASSETS TOTAL ASSETS 290
    LIABILITIES AND EQUITY
    LIABILITIES AND EQUITY
    LIABILITIES LIABILITIES
  21. Wadiah savings funds 1. Wadiah savings funds
    a. Current accounts a. Current accounts 301 b. Savings b. Savings 302
  22. Non-profit sharing investment funds 2. Non-profit sharing investment funds
    a. Current accounts a. Current accounts 320 b. Savings b. Savings 321
    c. Deposits c. Deposits 322
  23. Electronic money filled with value 0 (zero)
  24. Liabilities to Bank Indonesia 3. Liabilities to Bank Indonesia 340
  25. Liabilities to other banks 4. Liabilities to other banks 350
  26. Spot and forward liabilities 5. Spot and forward liabilities 351
  27. Securities issued 6. Securities issued 353 + part 410 2)
  28. Acceptance liabilities 7. Acceptance liabilities 355
  29. Received financing 8. Received financing 360 + part 410 3)
  30. Security deposits 9. Security deposits 370
  31. Inter-office liabilities 1) 10. Inter-office liabilities 1)
    a. Operational activities in Indonesia 393 b. Operational activities outside Indonesia 394
  32. Other liabilities 11. Other liabilities
    a. Deferred tax liabilities 396 b. Miscellaneous liabilities 400 + part 410 4)
  33. Profit sharing investment funds
  34. Profit sharing investment funds a. Current accounts 401
    b. Savings 402
    c. Deposits 403
    d. Liabilities to other banks 404 e. Securities 405 f. Received financing 406
  35. Minority interest 2) 13. Minority interest 2) 409 (LSMK Consolidation)
    TOTAL LIABILITIES TOTAL LIABILITIES 1 to 13 LIABILITIES AND EQUITY QUARTERLY PUBLICATION FINANCIAL POSITION REPORT No. ITEMS QUARTERLY PUBLICATION FINANCIAL POSITION REPORT ITEMS FINANCIAL POSITION REPORT/BALANCE SHEET LSMK CODE QUARTERLY PUBLICATION FINANCIAL REPORT MONETARY STABILITY AND FINANCIAL SYSTEM REPORT (LSMK) ASSETS ASSETS Receivables from securities purchased with agreement to resell (reverse repo) Receivables from securities purchased with agreement to resell (reverse repo)

EQUITY EQUITY
15. Paid-up capital 14. Paid-up capital
a. Authorized capital a. Authorized capital 421 b. Unpaid capital -/- b. Unpaid capital -/- 422
c. Treasury stock -/- c. Treasury stock -/- 423
16. Additional paid-in capital 15. Additional paid-in capital
a. Share premium a. Share premium 431 b. Discount -/- b. Discount -/- 432
c. Donated capital c. Donated capital 433
d. Capital deposit funds d. Capital deposit funds 434 e. Others e. Others
i. Additive factors 441
ii. Deductive factors -/- 442
17. Other comprehensive income 16. Other comprehensive income
a. Gains a. Gains
i. Adjustments due to financial statement translation - Additive
factor
ii. Other comprehensive income/loss - Gains 438
iii. Revaluation surplus on fixed assets part 445
b. Losses b.
i. Adjustments due to financial statement translation - Deductive
factor
ii. Other comprehensive income/loss - Losses 439
iii. Revaluation surplus on fixed assets part 445
18. Reserves 17. Reserves
a. General reserves a. General reserves 451 b. Specific reserves b. Specific reserves 452
19. Profit/Loss 18. Profit/Loss
a. Prior years a. Prior years
i. Profit 461
ii. Loss -/- 462
b. Current year b. Current year
i. Profit 465
ii. Loss -/- 466
TOTAL EQUITY ATTRIBUTABLE TO OWNERS 14 to 18
c. Dividends paid -/- filled with value 0 (zero)
TOTAL EQUITY TOTAL EQUITY 14 to 18
TOTAL LIABILITIES AND EQUITY TOTAL LIABILITIES AND EQUITY 490 Notes:

  1. : Presented net in the Statement of Financial Position
  2. : Filled only in the consolidation column
    No. ITEMS QUARTERLY PUBLICATION FINANCIAL POSITION REPORT ITEMS FINANCIAL POSITION REPORT/BALANCE SHEET LSMK CODE QUARTERLY PUBLICATION FINANCIAL REPORT MONETARY STABILITY AND FINANCIAL SYSTEM REPORT (LSMK) Losses

Guidelines for filling out the quarterly publication financial position report for BUS starting from the end of March 2021 position onwards, as follows:

  1. Cash 1. Cash 01.01.00.00.00.00
  2. Deposits at Bank Indonesia 2. Deposits at Bank Indonesia 01.02.00.00.00.00
  3. Deposits at other banks 3. Deposits at other banks 01.03.00.00.00.00
  4. Spot and forward receivables 4. Spot and forward receivables 01.04.02.00.00.00
  5. Held securities 5. Held securities 01.05.00.00.00.00
    1. 01.07.00.00.00.00
  7. Acceptance receivables 7. Acceptance receivables 01.08.00.00.00.00
  8. Receivables 8. Receivables
    a. Murabahah receivables 1) a. Murabahah receivables 01.09.03.01.01.00 Deferred murabahah margin income -/- 01.09.03.01.02.00 b. Istishna' receivables 1) b. Istishna' receivables 01.09.03.01.03.00 Deferred istishna' margin income -/- 01.09.03.01.04.00
    c. Multiservice receivables 1) c. Multiservice receivables 01.09.03.01.07.00
    Deferred multiservice margin income -/- 01.09.03.01.08.00 d. Qardh receivables d. Qardh receivables 01.09.03.01.05.00 e. Lease receivables e. Lease receivables 01.09.03.01.06.00
  9. Profit-sharing financing 9. Profit-sharing financing
    a. Mudharabah a. Mudharabah 01.09.03.02.01.00 b. Musyarakah b. Musyarakah 01.09.03.02.02.00
    c. Others c. Others 01.09.03.02.99.00
  10. Lease financing 1) 10. Lease financing
    a. Ijarah assets 01.09.03.03.01.00 b. Accumulated depreciation/amortization -/- 01.09.03.03.02.00
    c. Provision for impairment losses -/- 01.09.03.03.03.00
  11. Equity investments 11. Equity investments 01.10.00.00.00.00
  12. Other financial assets 12. Other financial assets 01.11.00.00.00.00
  13. Provision for impairment losses on financial assets -/- 13. Provision for impairment losses on financial assets -/-
    a. Held securities 01.12.01.00.00.00 b. Murabahah receivables 01.12.02.02.01.00
    c. Istishna' receivables 01.12.02.02.02.00
    d. Multiservice receivables 01.12.02.02.05.00 e. Qardh receivables 01.12.02.02.03.00 f. Lease receivables 01.12.02.02.04.00 g. Mudharabah financing 01.12.02.02.06.00 h. Musyarakah financing 01.12.02.02.07.00
    i. Other profit-sharing financing 01.12.02.02.99.00
    j. Other financial assets 01.12.03.00.00.00
  14. Salam 14. Salam 01.19.00.00.00.00
  15. Istishna' assets in progress 15. Istishna' assets in progress 01.20.01.00.00.00
    Istishna' termin -/- Istishna' termin -/- 01.20.02.00.00.00
  16. Inventory 16. Inventory 01.21.00.00.00.00
  17. Intangible assets 1) 17. Intangible assets 01.13.01.00.00.00
    Accumulated amortization -/- 01.13.02.00.00.00
  18. Fixed assets and inventory 1) 18. Fixed assets and inventory 01.14.01.00.00.00
    Accumulated depreciation of fixed assets and inventory -/- 01.14.02.00.00.00
  19. Non-productive assets 19. Non-productive assets
    a. Vacant properties a. Vacant properties 01.15.00.00.00.00 b. Foreclosed collateral b. Foreclosed collateral 01.16.00.00.00.00
    c. Suspense accounts c. Suspense accounts 01.17.00.00.00.00
    d. Inter-office assets 1) d. Inter-office assets 1) 01.18.00.00.00.00
  20. Other assets 20. Other assets 01.99.00.00.00.00
    TOTAL ASSETS TOTAL ASSETS 01.00.00.00.00.00 LIABILITIES AND EQUITY LIABILITIES AND EQUITY LIABILITIES LIABILITIES
  21. Wadiah savings funds 1. Wadiah savings funds
    a. Current accounts a. Current accounts based on Sharia principles - Wadiah contract 02.01.02.01.00.00 b. Savings b. Savings based on Sharia principles - Wadiah contract 02.02.02.01.00.00
  22. Non-profit sharing investment funds 2. Non-profit sharing investment funds
    a. Current accounts a. 02.01.02.02.00.00 b. Savings b. 02.02.02.02.00.00
    c. Deposits c. 02.03.02.01.00.00
  23. Electronic money 3. Electronic money 02.04.00.00.00.00
  24. Liabilities to Bank Indonesia 4. Liabilities to Bank Indonesia 02.05.00.00.00.00
  25. Liabilities to other banks 5. Liabilities to other banks - Besides mudharabah profit sharing contract 02.06.02.01.00.00
  26. Spot and forward liabilities 6. Spot and forward liabilities 02.07.02.00.00.00
  27. Securities issued 7. 02.10.02.01.00.00
  28. Acceptance liabilities 8. Acceptance liabilities 02.09.00.00.00.00
  29. Received financing 9. 02.11.02.01.00.00
  30. Security deposits 10. Security deposits 02.12.00.00.00.00
  31. Inter-office liabilities 1) 11. Inter-office liabilities 1) 02.13.00.00.00.00
  32. Other liabilities 12. Other liabilities 02.99.00.00.00.00
  33. Profit sharing investment funds 13. Profit sharing investment funds
    a. Current accounts - Mudharabah profit sharing contract 02.01.02.03.00.00 b. Savings - Mudharabah profit sharing contract 02.02.02.03.00.00
    c. Deposits - Mudharabah profit sharing contract 02.03.02.02.00.00
    d. Liabilities to other banks - Mudharabah profit sharing contract 02.06.02.02.00.00 e. Securities issued - Mudharabah profit sharing contract 02.10.02.02.00.00 f. Received financing - Mudharabah profit sharing contract 02.11.02.02.00.00
  34. Minority interest (minority interest) 2) 14. Minority interest (minority interest) 2) 02.14.00.00.00.00
    TOTAL LIABILITIES TOTAL LIABILITIES 1 to 13 Deposits based on Sharia principles - Mudharabah non-profit sharing contract Securities issued based on Sharia principles - Besides mudharabah profit sharing contract Received financing based on Sharia principles - Besides mudharabah profit sharing contract Savings based on Sharia principles - Mudharabah non-profit sharing contract No. ITEMS QUARTERLY PUBLICATION FINANCIAL POSITION REPORT ITEMS FINANCIAL POSITION REPORT LSMK CODE QUARTERLY PUBLICATION FINANCIAL REPORT INTEGRATED COMMERCIAL BANK REPORT (LBUT) ASSETS ASSETS Receivables from securities purchased with agreement to resell (reverse repo) Receivables from securities purchased with agreement to resell (reverse repo) Current accounts based on Sharia principles - Mudharabah non-profit sharing contract QUARTERLY PUBLICATION FINANCIAL POSITION REPORT

EQUITY EQUITY
14. Paid-up capital 14. Paid-up capital
a. Authorized capital a. Authorized capital 03.01.01.00.00.00 b. Unpaid capital -/- b. Unpaid capital -/- 03.01.02.00.00.00
c. Treasury stock -/- c. Treasury stock -/- 03.01.03.00.00.00
15. Additional paid-in capital 15. Additional paid-in capital
a. Share premium a. Share premium 03.02.01.00.00.00 b. Discount -/- b. Discount -/- 03.02.02.00.00.00
c. Donated capital c. Donated capital 03.02.03.00.00.00
d. Capital deposit funds d. Capital deposit funds 03.02.06.00.00.00 e. Others e. Others
i. Warrants issued 03.02.04.00.00.00
ii. Stock options 03.02.05.00.00.00
iii. Gains 03.02.99.01.00.00
iv. Losses -/- 03.02.99.02.00.00
16. Other comprehensive income 16. Other comprehensive income
a. Gains a. Gains 03.03.01.00.00.00 b. Losses b. Losses 03.03.02.00.00.00
17. Reserves 17. Reserves
a. General reserves a. General reserves 03.04.01.00.00.00 b. Specific reserves b. Specific reserves 03.04.02.00.00.00
18. Profit/Loss 18. Profit/Loss
a. Prior years a. Prior years
i. Profit 03.05.01.01.00.00
ii. Loss -/- 03.05.01.02.00.00
b. Current year b. Current year
i. Profit 03.05.02.01.00.00
ii. Loss -/- 03.05.02.02.00.00
TOTAL EQUITY ATTRIBUTABLE TO OWNERS TOTAL EQUITY ATTRIBUTABLE TO OWNERS 14 to 18.b
c. Dividends paid -/- c. Dividends paid -/- 03.05.03.00.00.00
TOTAL EQUITY TOTAL EQUITY 14 to 18
TOTAL LIABILITIES AND EQUITY TOTAL LIABILITIES AND EQUITY 03.00.00.00.00.00 Notes:

  1. : Presented net in the Statement of Financial Position

  2. : Filled only in the consolidation column
    No. ITEMS QUARTERLY PUBLICATION FINANCIAL POSITION REPORT ITEMS FINANCIAL POSITION REPORT LSMK CODE QUARTERLY PUBLICATION FINANCIAL REPORT INTEGRATED COMMERCIAL BANK REPORT (LBUT)

  3. Profit or Loss and Other Comprehensive Income Report
    Quarterly Publication a) Report Format
    Bank :
    Reporting Period :
    (in millions of Rupiah)
    Position
    Report Date
    Position Report Date
    Previous Year

Position
Report Date
Position Report Date
Previous Year
2)
OPERATING INCOME AND EXPENSES
A. Operating Income and Expenses from Fund Disbursement

  1. Income from Fund Disbursement
    a. Income from receivables
    i. Murabahah
    ii. Istishna'
    iii. Multiservice
    iv. Ujrah
    v. Others
    b. Income from profit sharing
    i. Mudharabah
    ii. Musyarakah
    iii. Others
    c. Lease Income
    d. Others
  2. Profit Sharing for Investment Fund Owners -/ -
    a. b. Profit Sharing
  3. Income After Profit Sharing Distribution
    B. Operating Income and Expenses Other Than Fund Disbursement
  4. Gains/losses from fair value increase/decrease of financial assets
  5. Gains/losses from fair value decrease/increase of financial liabilities
  6. Gains/losses from sale of financial assets
  7. Gains/losses from spot and forward transactions (realised)
  8. Gains/losses from equity method investments
  9. Gains/losses from foreign currency transaction translation
  10. Income of bank as mudharib in mudharabah muqayyadah
  11. Dividends
  12. Commission/provision/fee and administration
  13. Other income
  14. Wadiah bonus expense -/-
  15. Impairment losses on financial assets -/-
  16. Operational risk-related losses -/-
  17. Impairment losses on other assets (non-financial) -/-
  18. Labor costs -/-
  19. Promotion costs -/-
  20. Other costs -/-
    Net Other Operating Income/Expense
    OPERATING PROFIT/LOSS
  21. Gains/losses on sale of fixed assets and inventory
  22. Other non-operating income/expenses
    NON-OPERATING PROFIT/LOSS
    PROFIT/LOSS BEFORE TAX
    Income tax a. Current year tax estimate -/- b. Deferred tax income/expense CURRENT YEAR NET PROFIT OTHER COMPREHENSIVE INCOME
  23. Items that will not be reclassified to profit or loss
    a. b.
    c. Others
  24. Items that will be reclassified to profit or loss
    a. b. c.
    TOTAL COMPREHENSIVE INCOME FOR CURRENT YEAR Owners Non-controlling interests TOTAL CURRENT YEAR NET PROFIT Owners Non-controlling interests TOTAL COMPREHENSIVE INCOME FOR CURRENT YEAR DIVIDENDS EARNINGS PER SHARE 3) Notes:
  1. : For BUS without Subsidiary Entities, the consolidation column may be omitted
  2. : If new accounting treatments apply in the report position, the presentation of comparative positions refers to financial accounting standards regarding accounting policies, changes in accounting estimates, and errors
  3. : Only for BUS that have gone public and presented in Rupiah units
    Non-profit sharing
    INDIVIDUAL CONSOLIDATION

No. ITEMS
QUARTERLY PUBLICATION PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME REPORT NON-OPERATING INCOME AND EXPENSES Comprehensive Profit/Loss for Current Year Attributable To :
Net Profit for Current Year Attributable To :
CURRENT YEAR OTHER COMPREHENSIVE INCOME AFTER TAX Gains/losses arising from remeasurement of defined benefit pension plans Gains/losses arising from adjustments due to translation of financial statements in foreign currency Gains/losses arising from fair value increase (MTM) of equity financial assets measured at fair value through other comprehensive income Others Gains arising from revaluation of fixed assets

b) Filling Guidelines
Guidelines for filling out the quarterly publication profit or loss and other comprehensive income report for BUS for the end of September 2020 and December 2020 positions, as follows:
OPERATING INCOME AND EXPENSES OPERATING INCOME AND EXPENSES A. Operating Income and Expenses from Fund Disbursement A. Operating Income and Expenses from Fund Disbursement

  1. Fund Disbursement Income 1. Income from Fund Disbursement 1000
    a. Income from receivables a. Income from receivables
    i. MMuurraabbaahhaahh i. Murabahah 1300 + 1310
    ii. IsIstitsishhnnaa' ' ii. Istishna' 1301 + 1320
    iii. Multiservice iii. Multiservice filled with value 0 (zero)
    iv. Ujrah iv. Ujrah 1302 + 1303 + 1330 +
    v. Others v. Others 1304 + 1370
    b. Income from profit sharing b. Income from profit sharing
    i. MMuurdahbaarhaabhah i. Mudharabah 1305 + 1380
    ii. IsMutisshynaara' kah ii. Musyarakah 1306 + 1390
    iii. Others iii. Others 1307 + 1410
    c. Lease income c. Ijarah lease income 1308 + 1420
    Depreciation of ijarah assets -/- 1309 + 1421 d. Others d. Others
    i. From Bank Indonesia
    a) SBIS 1010 b) FASBIS 1020 c) Others 1050
    ii. From deposits at other Sharia banks
    a) Wadiah bonus i) Current accounts 1060 ii) Savings 1070 b) Profit sharing i) Current accounts 1110 ii) Savings 1120 iii) Deposits 1130 c) Others 1190 e. Securities
    i. Interbank Mudharabah Investment Certificates 1220
    ii. Sharia State Treasury Bills (SPN) 1230
    iii. Sharia State Securities (USBN) 1240
    iv. Subordination 1221 + 1250
    v. Other Sukuk 1223 + 1260
    vi. Others 1229 + 1290
    f. Salam income 1425 g. Income from inter-office transactions
    i. Headquarters/branches outside Indonesia 1430
    ii. Headquarters/branches in Indonesia 1435
    h. Correction of margin/profit sharing/lease income -/- 1440
  2. Profit Sharing for Investment Fund Owners -/ - 2 Profit Sharing for Investment Fund Owners -/ - 1500
    a. Non-profit sharing a. 1501 to 1615 b. Profit sharing b. Profit sharing 1621 to 1775
  3. Income After Profit Sharing Distribution 3. Income After Profit Sharing Distribution 1900
    B. Operating Income and Expenses Other Than Fund Disbursement B. Operating Income and Expenses Other Than Fund Disbursement

a.
i. Securities 2010
ii. Spot and forward 2035
b. Fair value decrease of financial assets -/-
i. Securities 3060
ii. Spot and forward 3080
2. 2. filled with value 0 (zero)
3. Gains/losses on sale of financial assets 3. Gains/losses on sale of financial assets
a. Gains on asset sales
i. Securities
a) measured at fair value i) through profit/loss 2020 ii) through other comprehensive income 2025 b) measured at amortised cost 2030
ii. Gains on disposal of ijarah assets 2170
b. Losses on asset sales -/-
i. Securities
a) measured at fair value i) through profit/loss 3065 ii) through other comprehensive income 3070 b) measured at amortised cost 3075
ii. Losses on disposal of ijarah assets 3560
4. Gains/losses from spot and forward transactions (realised) 4. Gains/losses from spot and forward transactions (realised)
a. Gains from spot and forward transactions (realised) 2040 b. Losses from spot and forward transactions (realised) -/- 3090
5. Gains/losses from equity method investments 5. Gains/losses from equity method investments
a. Gains from equity method investments 2065 b. Losses from equity method investments -/- 3100
6. Gains/losses from foreign currency transaction translation 6. Gains/losses from foreign currency transaction translation
a. Gains from foreign currency transaction translation 4220 b. Losses from foreign currency transaction translation -/- 4330 Gains/losses from fair value decrease/increase of financial liabilities Gains/losses from fair value decrease/increase of financial liabilities No. ITEMS QUARTERLY PROFIT OR LOSS REPORT ITEMS PROFIT/LOSS REPORT Non-profit sharing Gains/losses from fair value increase/decrease of financial assets Gains/losses from fair value increase/decrease of financial assets Fair value increase of financial assets LSMK Code QUARTERLY PUBLICATION FINANCIAL REPORT MONETARY STABILITY AND FINANCIAL SYSTEM REPORT (LSMK) QUARTERLY PUBLICATION PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME REPORT

  1. Income of the bank as mudharib in muqayyadah mudharabah 7. Income of the bank as mudharib in muqayyadah mudharabah 2050
  2. Dividends 8. Dividends 2060
  3. Commission/provision/fee and administration 9. Commission/provision/fee and administration
    a. Managed funds 2070 b. Financing 2075
    c. Issuance of L/C 2085
    d. APMK 2090 e. Sales agent 2095 f. Transfer and collection 2100 g. Payment point 2105 h. Others 2130
  4. Other income 10. Other income
    a. Correction of CKPN
    i. Financial assets 2140
    ii. Other assets 2145
    b. Others 2190
  5. Wadiah bonus expense -/- 11. Wadiah bonus expense -/-
    a. Other banks 3010 b. Others 3050
  6. Financial asset impairment losses -/- 12. Financial asset impairment losses -/-
    a. Securities 3215 b. Receivable-based financing
    i. Murabahah receivables 3225
    ii. Istishna' receivables 3230
    iii. Lease receivables 3235
    iv. Qardh receivables 3240
    c. Profit-sharing-based financing
    i. Mudharabah 3250
    ii. Musyarakah 3260
    iii. Others 3265
    d. Lease financing 3270 e. Other financial assets
    i. Placements with other banks 3200
    ii. Spot and forward receivables 3210
    iii. Acceptance receivables 3220
    iv. Investments 3280
    v. Others 3290
  7. Operational risk-related losses -/- 13.
    a. Internal fraud 3470 b. External crime 3480
    c. Employment practices and workplace safety 3490
    d. Clients, products and business practices 3500 e. Damage to physical assets 3510 f. Business disruption and system failures 3520 g. Execution, delivery and process management 3530
  8. Other asset (non-financial) impairment losses -/- 14. Other asset (non-financial) impairment losses -/-
    a. Ijarah assets 3310 b. Fixed assets and inventory 3320
    c. Intangible assets 3330
    d. Vacant properties 3340 e. Suspense accounts 3350 f. Inter-office 3360 g. Foreclosed assets 3370 h. Inventory 3380
  9. Labor costs -/- 15. Labor costs -/-
    a. Board of Commissioners and Supervisors 3570 b. Board of Directors 3580
    c. Employees 3585
    d. Others 3590
  10. Promotion expenses -/- 16. Promotion expenses -/-
    a. Media advertising 3680 b. Others 3690
  11. Other expenses -/- 17. Other expenses -/-
    a. Remuneration expenses to Bank Indonesia 3005 b. Commission/provision/fee and administration
    i. Financing commission/provision 3105
    ii. Financing pass-through commission/provision 3110
    iii. Others 3150
    c. Insurance premiums
    i. Financing 3160
    ii. Third-party fund guarantees 3165
    iii. Operational losses 3170
    iv. Others 3190
    d. Depreciation/amortization
    i. Fixed assets and inventory 3400
    ii. Vacant properties 3410
    iii. Intangible assets 3420
    iv. Deferred expenses 3430
    v. Others 3450
    e. Operational risk loss provisions 3460 f. Financing restructuring losses 3540 g. Ijarah asset repair costs 3550 h. Education and training
    i. Board of Commissioners and Supervisors 3600
    ii. Board of Directors 3610
    iii. Employees 3620
    iv. Others 3650
    i. Research and development 3660
    j. Rent 3670 k. Taxes (excluding income tax) 3700
    l. Maintenance and repair of fixed assets and inventory 3710 m. Goods and services
    i. Technology, Systems, and Information (TSI) Management 3720
    ii. Others 3730
    n. Others 3790
    Other Net Operating Income/Expense Other Net Operating Income/Expense 2000 + 4220 - 3000 - OPERATING PROFIT/LOSS OPERATING PROFIT/LOSS 1900 + 2000 - 4220 - 3000 - 4330 No. STATEMENTS OF INCOME STATEMENT ITEMS STATEMENTS OF INCOME STATEMENT ITEMS LSMK Code QUARTERLY PUBLICATION FINANCIAL STATEMENTS MONETARY AND FINANCIAL SYSTEM STABILITY REPORT (LSMK) Operational risk-related losses (including losses from loss of fixed assets and inventory) -/-

NON-OPERATING INCOME AND EXPENSES

  1. Gain/loss on sale of fixed assets and inventory 1. Gain/loss on sale of fixed assets and inventory 4210 - 4310
  2. Other non-operating income/expense 2. Other non-operating income/expense
    a. Receipt of operational loss insurance claims 4225 b. Others 4300 - 4400 NON-OPERATING PROFIT/LOSS NON-OPERATING PROFIT/LOSS 4205 - 4220 - 4305 + CURRENT YEAR PROFIT/LOSS BEFORE TAX CURRENT YEAR PROFIT/LOSS BEFORE TAX 4550 or 4600 Income tax Income tax a. Current year tax estimate -/- a. Current year tax estimate 4935 b. Deferred tax income/expense b. Deferred tax income/expense 4940 - 4945 CURRENT YEAR NET PROFIT/LOSS CURRENT YEAR NET PROFIT/LOSS 4950 or 5000 OTHER COMPREHENSIVE INCOME 1 Items that will not be reclassified to profit or loss a. filled in by BUS b. filled in by BUS
    c. Others filled in by BUS 2 Items that will be reclassified to profit or loss
    a. filled in by BUS b.
    c. filled in by BUS
    filled in by BUS
    TOTAL CURRENT YEAR COMPREHENSIVE PROFIT/LOSS filled in by BUS Current Year Net Profit/Loss Attributable to :
    Owners filled in by BUS
    Non-controlling interests filled in by BUS
    TOTAL CURRENT YEAR NET PROFIT/LOSS filled in by BUS Owners filled in by BUS Non-controlling interests filled in by BUS TOTAL CURRENT YEAR OTHER COMPREHENSIVE PROFIT/LOSS filled in by BUS DIVIDENDS filled in by BUS EARNINGS PER SHARE
  1. filled in by BUS
    Note: 1) : Only for BUS that have gone public and presented in Rupiah units Current Year Comprehensive Profit/Loss Attributable To :
    Gains/losses arising from translation adjustments of financial statements in foreign currency Gains/losses arising from fair value increase (MTM) of financial assets equity instruments measured at fair value through other comprehensive income Others CURRENT YEAR OTHER COMPREHENSIVE INCOME AFTER TAX NON-OPERATING INCOME AND EXPENSES Gains from revaluation of fixed assets Gains/losses arising from remeasurement of defined benefit pension programs LSMK Code QUARTERLY PUBLICATION FINANCIAL STATEMENTS MONETARY AND FINANCIAL SYSTEM STABILITY REPORT (LSMK) No. STATEMENTS OF INCOME STATEMENT ITEMS STATEMENTS OF INCOME STATEMENT ITEMS Guidelines for filling out the quarterly publication income statement and other comprehensive income for BUS starting from the end of March 2021 onwards, as follows:
    OPERATING INCOME AND EXPENSES OPERATING INCOME AND EXPENSES A. Operating Income and Expenses from Fund Disbursement A. Operating Income and Expenses from Fund Disbursement
  1. Income from Fund Disbursement 1. Return Income 04.11.00.00.00.00
    a. Income from receivables a. Income from receivables
    i. Murabahah i. Murabahah 04.11.04.12.11.00 + 04.11.04.22.11.00
    ii. Istishna' ii. Istishna' 04.11.04.12.12.00 + 04.11.04.22.12.00
    iii. Multijasa iii. Multijasa 04.11.04.12.14.00 + 04.11.04.22.14.00
    iv. Ujrah iv. Ujrah
    a) Pawn 04.11.04.12.13.01 + 04.11.04.22.13.01 b) Others 04.11.04.12.13.99 + 04.11.04.22.13.99
    v. Others v. Others 04.11.04.12.19.00 + 04.11.04.22.19.00
    b. Income from profit sharing b. Income from profit sharing
    i. Mudharabah i. Mudharabah 04.11.04.12.21.00 + 04.11.04.22.21.00
    ii. Musyarakah ii. Musyarakah 04.11.04.12.22.00 + 04.11.04.22.22.00
    iii. Others iii. Others 04.11.04.12.29.00 + 04.11.04.22.29.00
    c. Lease income c. Lease income 04.11.04.12.31.00 + 04.11.04.22.31.00
    Depreciation of ijarah assets -/- 04.11.04.12.32.00 + 04.11.04.22.32.00 d. Others d. Others
    i. Placements with Bank Indonesia
    a) Sharia Indonesia Bank Certificates (SBIS) 04.11.01.01.00.00 b) Sharia Bank Indonesia Deposit Facilities (FASBIS) 04.11.01.02.00.00 c) Others 04.11.01.99.00.00
    ii. Placements with other banks
    a) Wadiah bonus i) Current accounts based on Sharia principles 04.11.02.01.02.01 ii) Savings accounts based on Sharia principles 04.11.02.02.02.01 b) Profit sharing i) Current accounts based on Sharia principles 04.11.02.01.02.02 ii) Savings accounts based on Sharia principles 04.11.02.02.02.02 iii) Time deposits based on Sharia principles 04.11.02.03.02.00 c) Others 04.11.02.05.00.00
    iii. Owned securities
    a) From Bank Indonesia i) Indonesia Bank Deposit Certificates (SDBI) 04.11.03.01.02.00 ii) Indonesia Bank Securities (SBBI) in Foreign Currency 04.11.03.01.03.00 iii) Indonesia Bank Sukuk (SukBI) 04.11.03.01.04.00 iv) Others 04.11.03.01.99.00 b) From other banks i) Promissory notes 04.11.03.02.01.00 ii) Medium Term Note Syariah 04.11.03.02.02.00 iii) Sukuk (a) Subordination 04.11.03.02.05.01 (b) Others 04.11.03.02.05.99 iv) Sharia Asset-Backed Securities 04.11.03.02.06.00 v) Interbank Mudharabah Investment Certificates (SIMA) 04.11.03.02.07.00 vi) Others 04.11.03.02.99.00 c) From the Government i) Sharia Treasury Bills (SPN Syariah) 04.11.03.03.02.00 ii) Ijarah Fixed Rate (IFR) 04.11.03.03.05.00 iii) Project Based Sukuk (PBS) 04.11.03.03.06.00 iv) Retail Sukuk 04.11.03.03.07.00 v) Others 04.11.03.03.99.00 d) From other parties i) Promissory notes 04.11.03.04.01.00 ii) Bills of exchange 04.11.03.04.02.00 iii) Medium Term Note Syariah 04.11.03.04.04.00 iv) Sharia Mutual Funds 04.11.03.04.07.00 v) Sukuk (a) Subordination 04.11.03.04.08.01 (b) Others 04.11.03.04.08.99 vi) Asset-Backed Securities 04.11.03.04.09.00 vii) Others 04.11.03.04.99.00
    iv. Others
    a) From other banks 04.11.99.01.00.00 b) From third parties not banks 04.11.99.02.00.00 c) Income from inter-office transactions i) Head office/own branches outside Indonesia 04.11.99.03.01.00 ii) Head office/own branches in Indonesia 04.11.99.03.02.00 d) Salam income 04.11.99.04.00.00 e) Correction of margin/profit sharing/lease income -/- 04.11.99.05.00.00 LBUT Code QUARTERLY PUBLICATION FINANCIAL STATEMENTS INTEGRATED COMMERCIAL BANK REPORT (LBUT) QUARTERLY PUBLICATION INCOME STATEMENT AND OTHER COMPREHENSIVE INCOME No. STATEMENTS OF INCOME STATEMENT ITEMS STATEMENTS OF INCOME
  1. Profit Sharing for Investment Fund Owners -/ - 2. Profit sharing for investment fund owners -/ - a + b
    a. a. Mudharabah non profit sharing
    i. Liabilities with other banks
    a) Current accounts based on Sharia principles 05.11.02.01.02.01 b) Savings accounts based on Sharia principles 05.11.02.02.02.01 c) Time deposits based on Sharia principles 05.11.02.03.02.01 d) Others 05.11.02.99.02.01
    ii. Third-party funds not banks
    a) Current accounts based on Sharia principles 05.11.03.01.02.01 b) Savings accounts based on Sharia principles 05.11.03.02.02.01 c) Time deposits based on Sharia principles 05.11.03.03.02.01 d) Others 05.11.03.99.02.01 iii. a) Interbank Mudharabah Investment Certificates 05.11.04.22.01.01 b) Mudharabah Sukuk 05.11.04.22.01.02 c) Subordination Sukuk 05.11.04.22.01.03 d) Others 05.11.04.22.01.99 iv. a) Mudharabah Sukuk 05.11.04.32.01.01 b) Subordination Sukuk 05.11.04.32.01.02 c) Others 05.11.04.32.01.99
    v. Financing received from other banks Mudharabah - Non profit sharing 05.11.05.22.01.00
    vi. Financing received from third parties not banks Mudharabah - Non profit sharing 05.11.05.32.01.00
    vii Others to other banks 05.11.99.10.00.00
    viii. Others to third parties not banks 05.11.99.20.00.00
    ix. Inter-office transactions
    a) Head office/own branches outside Indonesia 05.11.99.30.01.01 b) Head office/own branches in Indonesia 05.11.99.30.02.01 b. Profit Sharing b. Mudharabah profit sharing
    i. Liabilities with other banks
    a) Current accounts based on Sharia principles 05.11.02.01.02.02 b) Savings accounts based on Sharia principles 05.11.02.02.02.02 c) Time deposits based on Sharia principles 05.11.02.03.02.02 d) Others 05.11.02.99.02.02
    ii. Third-party funds not banks
    a) Current accounts based on Sharia principles 05.11.03.01.02.02 b) Savings accounts based on Sharia principles 05.11.03.02.02.02 c) Time deposits based on Sharia principles 05.11.03.03.02.02 d) Others 05.11.03.99.02.02 iii. a) Interbank Mudharabah Investment Certificates 05.11.04.22.02.01 b) Mudharabah Sukuk 05.11.04.22.02.02 c) Subordination Sukuk 05.11.04.22.02.03 d) Others 05.11.04.22.02.99 iv. a) Mudharabah Sukuk 05.11.04.32.02.01 b) Subordination Sukuk 05.11.04.32.02.02 c) Others 05.11.04.32.02.99
    v. Financing received from other banks Mudharabah - Profit sharing 05.11.05.22.02.00
    vi. Financing received from third parties not banks Mudharabah - Profit sharing 05.11.05.32.02.00
    vii. Inter-office transactions
    a) Head office/own branches outside Indonesia 05.11.99.30.01.02 b) Head office/own branches in Indonesia 05.11.99.30.02.02
  2. Income After Profit Sharing Distribution 3. Income after profit sharing distribution 1 - 2
    B. Operating Income and Expenses Other Than Fund Disbursement B. Operating Income and Expenses Other Than Fund Disbursement

a.
i. Securities 04.12.01.01.00.00
ii. Spot and forward 04.12.01.03.00.00
iii. Other financial assets 04.12.01.99.00.00
b. Fair value decrease of financial assets -/-
i. Securities 05.12.03.01.00.00
ii. Spot and forward 05.12.03.03.00.00
iii. Other financial assets 05.12.03.99.00.00
2. 2.
a. Fair value decrease of financial liabilities
i. Securities 04.12.02.01.00.00
ii. Spot and forward transactions 04.12.02.02.00.00
b. Fair value increase of financial liabilities -/- 05.12.04.00.00.00
3. Gain/loss on sale of financial assets 3. Gain/loss on sale of financial assets
a. Gain on sale of financial assets
i. Gain on sale of Securities
a) measured at fair value through profit/loss 04.12.03.01.01.00 b) measured at fair value through other comprehensive income 04.12.03.01.02.00 c) measured at amortised cost 04.12.03.01.03.00
ii. Gain on disposal of ijarah assets 04.12.03.03.00.00
iii. Other financial assets 04.12.03.99.00.00
b. Loss on sale of financial assets -/-
i. Securities
a) measured at fair value through profit/loss 05.12.05.01.01.00 b) measured at fair value through other comprehensive income 05.12.05.01.02.00 c) amortised cost 05.12.05.01.03.00
ii. Loss on disposal of ijarah assets 05.12.05.03.00.00
iii. Other financial assets 05.12.05.99.00.00
4. Gain/loss on spot and forward transactions (realised) 4. Gain/loss on spot and forward transactions (realised)
a. Gain on spot and forward transactions (realised) 04.12.04.02.00.00 b. Loss on spot and forward transactions (realised) -/- 05.12.06.02.00.00
5. Gain/loss from investments with equity method 5. Gain/loss from investments with equity method
a. Gain from investments with equity method 04.12.06.00.00.00 b. Loss from investments with equity method -/- 05.12.09.00.00.00
6. Gain/loss from foreign currency transaction translation 6. Gain/loss from foreign currency transaction translation
a. Gain from foreign currency transaction translation 04.12.09.00.00.00 b. Loss from foreign currency transaction translation -/- 05.12.15.00.00.00
7. Income of the bank as mudharib in muqayyadah mudharabah 7. Income of the bank as mudharib in muqayyadah mudharabah 04.12.99.01.00.00
8. Dividends 8. Dividends 04.12.05.00.00.00
No. STATEMENTS OF INCOME STATEMENT ITEMS STATEMENTS OF INCOME Increase in fair value of financial assets Gain/loss from decrease/increase in fair value of financial liabilities Gain/loss from decrease/increase in fair value of financial liabilities LBUT Code QUARTERLY PUBLICATION FINANCIAL STATEMENTS INTEGRATED COMMERCIAL BANK REPORT (LBUT) Gain/loss from increase/decrease in fair value of financial assets Gain/loss from increase/decrease in fair value of financial assets Non profit sharing Securities issued based on Sharia principles to other banks Securities issued based on Sharia principles to third parties not banks Securities issued based on Sharia principles to other banks Securities issued based on Sharia principles to third parties not banks

  1. Commission/provision/fee and administration 9. Commission/provision/fee and administration
    a. Managed funds 04.12.07.01.00.00 b. Financing 04.12.07.02.00.00
    c. Issuance of L/C 04.12.07.03.00.00
    d. APMK 04.12.07.04.00.00 e. Sales agent 04.12.07.05.00.00 f. Transfer and collection 04.12.07.06.00.00 g. Payment point 04.12.07.07.00.00 h. Others 04.12.07.99.00.00
  2. Other income 10. Other income - Others 04.12.99.99.00.00
  3. Wadiah bonus expense -/- 11. Wadiah bonus expense -/-
    a. Other banks 05.11.02.01.02.03 + 05.11.02.02.02.03 b. Third parties not banks 05.11.03.01.02.03 + 05.11.03.02.02.03
  4. Financial asset impairment losses -/- 12. Financial asset impairment losses -/-
    a. Securities 05.12.07.03.00.00 b. Receivable-based financing
    i. Murabahah receivables 05.12.07.05.02.01
    ii. Istishna' receivables 05.12.07.05.02.02
    iii. Lease receivables 05.12.07.05.02.03
    iv. Qardh receivables 05.12.07.05.02.04
    v. Multijasa receivables 05.12.07.05.02.05
    c. Profit-sharing-based financing
    i. Mudharabah 05.12.07.05.03.01
    ii. Musyarakah 05.12.07.05.03.02
    iii. Others 05.12.07.05.03.99
    d. Lease financing 05.12.07.05.04.00 e. Other financial assets
    i. Placements with other banks 05.12.07.01.00.00
    ii. Spot and forward receivables 05.12.07.02.00.00
    iii. Acceptance receivables 05.12.07.04.00.00
    iv. Investments 05.12.07.06.00.00
    v. Others 05.12.07.07.00.00
    vi. Administrative account transactions
    a) Irrevocable L/C 05.12.07.08.01.00 b) Guarantees given 05.12.07.08.02.00 c) Drawdown concessions 05.12.07.08.03.00
  5. Operational risk-related losses -/- 13. Operational risk-related losses -/-
    a. Internal fraud 05.12.08.01.00.00 b. External crime 05.12.08.02.00.00
  6. Other asset (non-financial) impairment losses -/- 14. Other asset (non-financial) impairment losses -/-
    a. Ijarah assets 05.12.12.01.00.00 b. Fixed assets and inventory 05.12.12.02.00.00
    c. Intangible assets 05.12.12.03.00.00
    d. Vacant properties 05.12.12.04.00.00 e. Suspense accounts 05.12.12.05.00.00 f. Inter-office 05.12.12.06.00.00 g. Foreclosed assets 05.12.12.07.00.00 h. Inventory 05.12.12.08.00.00
    i. Others 05.12.12.99.00.00
  7. Labor costs -/- 15. Labor costs -/-
    a. Directors' salaries 05.12.13.01.00.00 b. Non-directors' salaries and wages 05.12.13.02.00.00
    c. Commissioners and supervisors' honorariums 05.12.13.03.00.00
    d. Other salaries 05.12.13.99.00.00
  8. Promotion expenses -/- 16. Promotion expenses -/-
    a. Media advertising 05.12.14.01.00.00 b. Others 05.12.14.99.00.00
  9. Other expenses -/- 17. Other expenses -/-
    a. Liabilities with other banks - Non mudharabah 05.11.02.99.02.03 b. Financing received from other banks - Non mudharabah 05.11.05.22.03.00
    c. 05.11.05.32.03.00
    d. Remuneration expenses to Bank Indonesia 05.12.01.00.00.00 e. Commission/provision/fee and administration
    i. Financing commission/provision 05.12.10.01.00.00
    ii. Financing pass-through commission/provision 05.12.10.02.00.00
    iii. Others 05.12.10.99.00.00
    f. Depreciation/amortization
    i. Fixed assets and inventory 05.12.11.01.00.00
    ii. Vacant properties 05.12.11.02.00.00
    iii. Deferred expenses 05.12.11.03.00.00
    iv. Intangible assets 05.12.11.04.00.00
    v. Others 05.12.11.99.00.00
    g. Education and training
    i. Board of Commissioners and Supervisors 05.12.13.04.01.00
    ii. Board of Directors 05.12.13.04.02.00
    iii. Employees 05.12.13.04.03.00
    iv. Others 05.12.13.04.99.00
    h. Insurance premiums
    i. Financing 05.12.99.01.01.00
    ii. Third-party fund guarantees 05.12.99.01.02.00
    iii. Operational losses 05.12.99.01.03.00
    iv. Others 05.12.99.01.99.00
    i. Operational risk loss provisions 05.12.99.02.00.00
    j. Research and development 05.12.99.03.00.00 k. Taxes (excluding income tax) 05.12.99.04.00.00
    l. Maintenance and repair 05.12.99.05.00.00 m. Goods and services
    i. Technology, Systems, and Information (TSI) Management Services 05.12.99.06.01.00
    ii. Others 05.12.99.06.99.00
    n. Financing restructuring losses 05.12.99.07.00.00 o. Ijarah asset repair costs 05.12.99.08.00.00 p. Rent 05.12.99.09.00.00 q. Others 05.12.99.99.00.00
  10. Other Net Operating Income/Expense 3. Other Net Operating Income/Expense 1 to 17
    OPERATING PROFIT/LOSS OPERATING PROFIT/LOSS
  11. Operating Profit 03.05.02.01.11.00
  12. Operating Loss -/- 03.05.02.02.11.00
    No. STATEMENTS OF INCOME STATEMENT ITEMS STATEMENTS OF INCOME LBUT Code QUARTERLY PUBLICATION FINANCIAL STATEMENTS INTEGRATED COMMERCIAL BANK REPORT (LBUT) Financing received from third parties not banks - Non mudharabah

NON-OPERATING INCOME AND EXPENSES NON-OPERATING INCOME AND EXPENSES

  1. Gain/loss on sale of fixed assets and inventory 1. Gain/loss on sale of fixed assets and inventory
    a. Gain on sale of fixed assets and inventory 04.20.01.00.00.00 b. Loss on sale of fixed assets and inventory -/- 05.20.01.00.00.00
  2. Other non-operating income/expense 2. Other non-operating income/expense
    a. Receipt of operational loss insurance claims 04.20.99.01.00.00 b. Others 04.20.99.99.00.00
    c. Other non-operating expenses -/- 05.20.99.00.00.00
    NON-OPERATING PROFIT/LOSS NON-OPERATING PROFIT/LOSS
  3. Non-Operating Profit 03.05.02.01.12.00
  4. Non-Operating Loss -/- 03.05.02.02.12.00
    CURRENT YEAR PROFIT/LOSS BEFORE TAX CURRENT YEAR PROFIT/LOSS BEFORE TAX
  5. Current Year Profit Before Tax 03.05.02.01.10.00
  6. Current Year Loss Before Tax -/- 03.05.02.02.10.00
    Income tax Income tax a. Current year tax estimate -/- a. Current year tax estimate -/- 03.05.02.01.40.00 b. Deferred tax income/expense b. Deferred tax income/expense
    i. Deferred tax income 03.05.02.02.40.01
    ii. Deferred tax expense -/- 03.05.02.02.40.02
    CURRENT YEAR NET PROFIT/LOSS CURRENT YEAR NET PROFIT/LOSS
  7. Current Year Net Profit 03.05.02.01.00.00
  8. Current Year Net Loss -/- 03.05.02.02.00.00
    OTHER COMPREHENSIVE INCOME
  9. Items that will not be reclassified to profit or loss
    a. filled in by BUS b. filled in by BUS
    c. Others filled in by BUS
  10. Items that will be reclassified to profit or loss filled in by BUS
    a. filled in by BUS b. filled in by BUS
    c. filled in by BUS
    filled in by BUS
    TOTAL CURRENT YEAR COMPREHENSIVE PROFIT/LOSS filled in by BUS Current Year Net Profit/Loss Attributable To:
    Owners filled in by BUS
    Non-controlling interests filled in by BUS
    TOTAL CURRENT YEAR NET PROFIT/LOSS filled in by BUS Owners filled in by BUS Non-controlling interests filled in by BUS TOTAL CURRENT YEAR OTHER COMPREHENSIVE PROFIT/LOSS filled in by BUS DIVIDENDS filled in by BUS EARNINGS PER SHARE 1) filled in by BUS Note:

  1. : Only for BUS that have gone public and presented in Rupiah units
    No. STATEMENTS OF INCOME STATEMENT ITEMS STATEMENTS OF INCOME LBUT Code QUARTERLY PUBLICATION FINANCIAL STATEMENTS INTEGRATED COMMERCIAL BANK REPORT (LBUT) Gains from revaluation of fixed assets Gains/losses arising from remeasurement of defined benefit pension programs Current Year Comprehensive Profit/Loss Attributable To:
    Gains/losses arising from translation adjustments of financial statements in foreign currency Gains/losses arising from fair value increase (MTM) of financial assets equity instruments measured at fair value through other comprehensive income Others CURRENT YEAR OTHER COMPREHENSIVE INCOME AFTER TAX

  2. Commitment and Contingency Publication Report
    Quarterly a) Report Format
    Bank:
    Report Date:
    (in millions of Rupiah)
    Position
    Report Date
    31 December
    Previous Year 2)
    Position
    Report Date
    31 December
    Previous Year 2)
    I.

  1. Undrawn financing facilities
  3. Others
    II.
  4. Undrawn financing facilities
    a. Committed b. Uncommitted
  5. Outstanding Irrevocable L/C
  7. Others
    III.
  8. Received guarantees
  9. Revenue in progress
    a. Murabahah b. Istishna'
    c. Lease
    d. Profit-sharing e. Others
  10. Others
    IV.
  11. Guarantees issued
  12. Others
    Notes:
  1. : For Sharia Business Units (BUS) without Subsidiary Entities, the consolidation column may be omitted
  2. : If new accounting treatments apply to the report position, the presentation of comparative positions refers to accounting standards regarding accounting policies, changes in accounting estimates, and errors
    CONTINGENT LIABILITIES
    CONSOLIDATION 1)
    No. POSITIONS
    COMMITMENT RECEIVABLES
    COMMITMENT LIABILITIES
    Foreign currency positions to be received from spot and forward transactions Foreign currency positions to be delivered for spot and forward transactions INDIVIDUAL CONTINGENT RECEIVABLES QUARTERLY COMMITMENT AND CONTINGENCY PUBLICATION REPORT

b) Filling Guidelines
Guidelines for filling out the quarterly commitment and contingency publication report for Sharia Business Units (BUS) for the end of September 2020 and December 2020 positions, as follows:
I. COMMITMENT RECEIVABLES COMMITMENT RECEIVABLES

  1. Undrawn financing facilities 1. Undrawn financing facilities
    a. Related to banks 494 b. Not related to banks 495
    1. Outstanding spot and forward purchase positions
      a. Related to banks 520 b. Not related to banks 521
  3. Others 3. Others
    a. Related to banks 525 b. Not related to banks 529
    II. COMMITMENT LIABILITIES
  4. Undrawn financing facilities 1. Undrawn financing facilities
    a. Committed a. Committed
    i. Third parties other than banks 531
    ii. Banks 533
    b. Uncommitted b. Uncommitted
    i. Third parties other than banks 532
    ii. Banks 534
  5. Outstanding Irrevocable L/C 2. Outstanding Irrevocable L/C
    a. Foreign L/C 535 b. Domestic L/C 536
    1. Outstanding spot and forward sale positions
      a. Related to banks 537 b. Not related to banks 538
  7. Others 4. Others
    a. Related to banks 539 b. Not related to banks 540
    III. CONTINGENT RECEIVABLES
  8. Received guarantees 1. Received guarantees 541
  9. Revenue in progress 2. Revenue in progress
    a. Murabahah a. Murabahah
    i. Related to banks 542
    ii. Not related to banks 551
    b. Istishna' b. Istishna'
    i. Related to banks 543
    ii. Not related to banks 552
    c. Lease c. Lease
    i. Related to banks 544
    ii. Not related to banks 553
    d. Profit-sharing d. Profit-sharing
    i. Related to banks 545
    ii. Not related to banks 554
    e. Others e. Others
    i. Related to banks 549
    ii. Not related to banks 559
  10. Others 3. Others
    a. Related to banks 561 b. Not related to banks 569
    IV. CONTINGENT LIABILITIES
  11. Guarantees issued 1. Guarantees issued
    a. Related to banks 591 b. Not related to banks 599
  12. Others 2. Others
    a. Related to banks 601 b. Not related to banks 609 QUARTERLY COMMITMENT AND CONTINGENCY PUBLICATION REPORT No. REPORT POSITIONS COMMITMENT AND CONTINGENCY POSITIONS ADMINISTRATIVE ACCOUNTS CODE LSMK QUARTERLY PUBLICATION FINANCIAL REPORT MONETARY AND FINANCIAL STABILITY REPORT (LSMK) Foreign currency positions to be received from spot and forward transactions COMMITMENT LIABILITIES Foreign currency positions to be delivered for spot and forward transactions CONTINGENT RECEIVABLES CONTINGENT LIABILITIES

Guidelines for filling out the quarterly commitment and contingency publication report for Sharia Business Units (BUS) starting from the end of March 2021 onwards, as follows:
I. COMMITMENT RECEIVABLES COMMITMENT RECEIVABLES

  1. Undrawn financing facilities 1. Undrawn financing facilities
    a. Banks 06.01.01.01.00.00 b. Others 06.01.01.99.00.00
    1. 06.01.02.00.00.00
  3. Others 3. Others 06.01.99.00.00.00
    II. COMMITMENT LIABILITIES COMMITMENT LIABILITIES
  4. Undrawn financing facilities 1. Undrawn financing facilities
    a. Committed a. Committed 06.02.01.01.00.00 b. Uncommitted b. Uncommitted 06.02.01.02.00.00
  5. Outstanding Irrevocable L/C 2. Outstanding Irrevocable L/C 06.02.02.00.00.00
  7. 06.02.03.00.00.00
  8. Others 4. Others 06.02.99.00.00.00
    III. CONTINGENT RECEIVABLES CONTINGENT RECEIVABLES
  9. Received guarantees 1. Received guarantees 06.03.01.00.00.00
  10. Revenue in progress 2. Revenue in progress
    a. Murabahah a. Murabahah 06.03.02.01.00.00 b. Istishna' b. Istishna' 06.03.02.02.00.00
    c. Lease c. Lease 06.03.02.03.00.00
    d. Profit-sharing d. Profit-sharing 06.03.02.04.00.00 e. Others e. Others 06.03.02.99.00.00
  11. Others 3. Others 06.03.99.00.00.00
    IV. CONTINGENT LIABILITIES CONTINGENT LIABILITIES
  12. Guarantees issued 1. Guarantees issued 06.04.01.00.00.00
  13. Others 2. Others 06.04.99.00.00.00
    Foreign currency positions to be received from spot and forward transactions Foreign currency positions to be received from spot and forward transactions Foreign currency positions to be delivered for spot and forward transactions Foreign currency positions to be delivered for spot and forward transactions ADMINISTRATIVE ACCOUNTS POSITIONS Code LBUT INTEGRATED COMMERCIAL BANK REPORT (LBUT) No. REPORT POSITIONS COMMITMENT AND CONTINGENCY REPORT QUARTERLY PUBLICATION FINANCIAL REPORT QUARTERLY COMMITMENT AND CONTINGENCY PUBLICATION REPORT

b. Financial Performance Information

  1. Minimum Capital Provision Calculation Report
    a) Report Format
    Bank: Report Date:
    Individual Consolidation 1) Individual Consolidation 1) I 1 Core Capital (CET1) 1.1 Paid-in capital (after deducting treasury shares) 1.2 Additional Capital Reserves 2)
    1.2.1 Additive Factors
    1.2.1.1 Other comprehensive income
    1.2.1.1.1 Foreign currency translation differences
    1.2.1.1.2 Potential gains from fair value increases of financial assets in the available-for-sale category 1.2.1.1.3 Fixed asset revaluation surplus balance
    1.2.1.2 Other additional capital reserves (other disclosed reserves) 1.2.1.2.1 Ordinary share premium
    1.2.1.2.2 General reserves
    1.2.1.2.3 Prior years' profit after tax
    1.2.1.2.4 Current year profit after tax
    1.2.1.2.5 Capital contribution funds 1.2.1.2.6 Donated capital
    1.2.1.2.7 Issued warrants
    1.2.1.2.8 Stock options issued as part of share-based compensation programs
    1.2.2 Deductive Factors 1.2.2.1 Other comprehensive expenses
    1.2.2.1.1 Foreign currency translation differences
    1.2.2.1.2 Potential losses from fair value decreases of financial assets in the available-for-sale category 1.2.2.2 Other additional capital reserves (other disclosed reserves) 1.2.2.2.1 Ordinary share discount
    1.2.2.2.2 Deductible prior years' losses 1.2.2.2.3 Deductible current year losses 1.2.2.2.4 Shortfall between Asset Impairment Provisions (AIP) and Impairment Loss Reserves (ILR) on productive assets 1.2.2.2.5 Shortfall in fair value adjustments of financial instruments in the Trading Book 1.2.2.2.6 AIP on non-productive assets that must be established
    1.3 Deductible non-controlling interests
    1.4 Core Capital Deductive Factors 2)
    1.4.1 Deferred tax calculation
    1.4.2 Goodwill 1.4.3 All other intangible assets 1.4.4 Investments treated as deductive factors 1.4.5 Capital deficiency in insurance subsidiary companies 1.4.6 Securitization exposures 1.4.7 Other core capital deductive factors 1.4.7.1 Funds placed in AT1 and/or Tier 2 instruments at other banks
    2 Additional Tier 1 (AT1) Capital 2)
    2.1 Instruments meeting AT1 requirements 2)
    2.2 Premium/discount (+/-) 2.3 Additional Capital Deductive Factors 2)
    2.3.1 Funds placed in AT1 and/or Tier 2 instruments at other banks
    II 1 Tier 2 qualifying capital instruments in the form of shares or otherwise 2 Premium/discount 3 General reserves AIP on productive assets that must be established (maximum 1.25% of Credit Risk RWA) 4 Purpose reserves 5 Supplementary Capital Deductive Factors 2) 5.1 5.2 TOTAL CAPITAL Individual Consolidation 1) Individual Consolidation 1) Individual Consolidation 1) Individual Consolidation 1) RISK-WEIGHTED ASSETS MINIMUM CAPITAL PROVISION RATIO CREDIT RISK RWA CET1 Ratio (%) Tier 1 Ratio (%) OPERATIONAL RISK RWA Tier 2 Ratio (%) TOTAL RWA KPMM Ratio (%) KPMM RATIO ACCORDING TO RISK PROFILE (%) CET 1 FOR BUFFER (%) From CET1 (%) Capital Conservation Buffer (%) From AT1 (%) Countercyclical Buffer (%) From Tier 2 (%) Systemic Risk Bank Capital Surcharge (%) Notes: 1) : For Sharia Business Units (BUS) without Subsidiary Entities, the consolidation column may be omitted
  2. : Detailed presentation may be omitted if the value is zero Not required to be filled
    (in millions of Rupiah)
    CAPITAL COMPONENTS Position Report Date Position Report Date Previous Year QUARTERLY MINIMUM CAPITAL PROVISION CALCULATION REPORT Sinking Fund Funds placed in Tier 2 instruments at other banks Core Capital (Tier 1) Supplementary Capital (Tier 2) Position Report Date Year MARKET RISK RWA PERCENTAGE OF REQUIRED BUFFER BY BANK (%) Position Report Date Position Report Date Last Year NOTES Position Report Date ALLOCATION OF KPMM FULFILLMENT ACCORDING TO RISK PROFILE

b) Filling Guidelines
Guidelines for filling out the quarterly minimum capital provision calculation report for Sharia Business Units (BUS) for the end of September 2020 and December 2020 positions, as follows:
+/ - LSMK FORM LSMK CODE COLUMN NOTES
I
1 Core Capital (CET1) Only capital components recognized as core capital in accordance with Financial Services Authority regulations on minimum capital provision for Sharia commercial banks
1.1 Paid-in Capital (after deducting treasury shares)
a Basic capital +/+ 01 421 b Undisbursed capital -/- -/- 01 422 c Repurchased ordinary shares (treasury stock) -/- -/- 01 423
1.2 Additional Capital Reserves
1.2.1 Additive Factors
1.2.1.1 Other comprehensive income
1.2.1.1.1 Foreign currency translation differences +/+ 01 436
1.2.1.1.2 +/+ 43 06+07+15
1.2.1.1.3 Fixed asset revaluation surplus +/+ 01 445
1.2.2 Other additional capital reserves (other disclosed reserves) +/+
1.2.2.1 +/+ 01 431 Only for premiums from
CET1 issuance
1.2.2.2 General reserves +/+ 01 451
1.2.2.3 Prior years' profit after tax +/+ 01 461
1.2.2.4 Current year profit after tax +/+ 01 465
1.2.2.5 Capital contribution funds +/+ 01 434
1.2.2.6 Donated capital +/+ 01 433
1.2.2.7 Issued warrants +/+ Filled by BUS, only for warrants
based on ordinary shares
1.2.2.8 +/+ Filled by BUS, only for stock
options issued as part of share-based compensation programs
1.2.2 Deductive Factors
1.2.2.1 Other comprehensive expenses
1.2.2.1.1 Foreign currency translation differences -/- 01 437
1.2.2.1.2 -/- 43 54+65+66
1.2.2.2 Other additional capital reserves (other disclosed reserves)
1.2.2.2.1 -/- 01 432
1.2.2.2.2 Prior years' losses -/- 01 462
1.2.2.2.3 Current year losses -/- 01 466
1.2.2.2.4 -/- Filled by BUS, AIP calculation
in accordance with Financial Services Authority regulations on Sharia commercial bank and business unit asset quality assessment
1.2.2.2.5 -/- Filled by BUS if fair value
in the trading book does not reflect the actual situation 1.2.2.2.6 AIP on non-productive assets that must be established -/- Filled by BUS, AIP calculation in accordance with Financial Services Authority regulations on Sharia commercial bank and business unit asset quality assessment
1.3 Deductible non-controlling interests +/+ balance sheet
consolidation
409 Must meet other requirements, and included in consolidated balance sheet
1.4 Core Capital Deductive Factors
1.4.1 Deferred tax calculation -/- 01 228 - 396 If 228-396>0 then take
the difference, if 396>228 then fill with 0
1.4.2 Goodwill -/- 17 VII I=152
1.4.3 All other intangible assets -/- 17 VII I=151+150+160
1.4.4 Investments treated as deductive factors -/- -/- 15
-/- 15
-/- 15
-/- 15
+/+ 15
+/+ 15
+/+ 15
+/+ 15
1.4.5 Capital deficiency in insurance subsidiary companies -/-
1.4.6 Securitization exposures -/-
a Credit Support Facility Provision b c Funds placed in Asset-Backed Securities (EBA)
1.4.7 Other core capital deductive factors -/-
1.4.7.1
Provision for Unqualified Liquidity Facilities Filled by BUS Filled by BUS Funds placed in AT1 and/or Tier 2 instruments at other banks Funds placed in other banks' debt instruments recognized as AT1 and/or Tier 2 components by other banks (issuing banks), becoming capital deductive factors at CET1 when AT1 and Tier 2 are insufficient Investment Purpose 9; other than in Customer Groups 4111 to 4119, 5110, 7110, 7210, 7310; Investment Section (column IX) >20% but <=50%; column XI.E Investment Purpose (column VIII) code 1,2,3,4,9; Quality (column XII) code 3,4,5; Customer Groups (column II) code 4111 to 4119, 5110, 7110, 7210, 7310; ILR (Column XIV) Investment Purpose 1 and 2; Quality (column XII) code 3,4,5; other than in Customer Groups 4111 to 4119, 5110, 7110, 7210, 7310, Column XIV Investment Purpose 9; Quality (column XII) code 3,4,5; other than in Customer Groups 4111 to 4119, 5110, 7110, 7210, 7310 , Investment Section (column IX) >20% but <=50%, Column XIV Filled by BUS (only in consolidated KPMM ratio calculation) Filled by BUS Premium QUARTERLY MINIMUM CAPITAL PROVISION CALCULATION REPORT 1) CAPITAL COMPONENTS Core Capital (1 + 2) Potential gains from fair value increases of financial assets in Investment Purpose 3 and 4; Quality (column XII) code 3,4,5; other than in Customer Groups 4111 to 4119, 5110, 7110, 7210, 7310, Column XIV Stock options issued as part of share-based compensation programs Potential losses from fair value decreases of financial assets in Discount Shortfall between Asset Impairment Provisions (AIP) and impairment loss reserves on productive assets Shortfall in fair value adjustments of financial instruments in the Trading Book Investment Purpose (column VIII) 1, 2, 3, 4, 9; Customer Groups (column II) code 4111 to 4119, 5110, 7110, 7210, 7310; and Report Month (column XI.E) Investment Purpose 1 and 2, other than in Customer Groups 4111 to 4119, 5110, 7110, 7210, 7310, Column XI.E Investment Purpose 3 and 4, other than in Customer Groups 4111 to 4119, 5110, 7110, 7210, 7310 , Column XI.E

+/ - LSMK FORM LSMK CODE COLUMN NOTES 2 Additional Tier 1 Capital (AT1) 2.1 Instruments meeting AT1 requirements +/+ ab 41 V=073 c 41 V=070 d
2.2 Premium/Discount a +/+ b Discount -/-

  1. 2.3 -/- Investments in financial instruments
    that are equity instruments recognized as models in other banks are deducted at each bank
    2.3.1 Funds placed in other banks' debt instruments recognized as AT1 and/or Tier 2 components
    by other banks (issuing banks), becoming capital deductive factors at AT1 when Tier 2 is insufficient II 1 +/+ a Filled by BUS b 41 V=072+074+076 c 41 V=060+080+090 d 41 V=110 and VI=1 e Filled by BUS f Filled by BUS 2 a Premium +/+ Filled by BUS, only for premiums from issuance of supplementary capital instruments b Discount -/- Filled by BUS, only for discounts from issuance of supplementary capital instruments 3 +/+ a General reserves AIP b General reserves AIP Administrative Account Transactions 4 Purpose Reserves +/+ 5 Supplementary Capital Deductive Factors -/- 5.1 Sinking Fund Filled by BUS
    5.2 Filled by BUS, Funds placed in other banks' debt instruments
    recognized as Tier 2 components by other banks (issuing banks), becoming capital deductive factors at Tier 2, AT1, and/or CET1 Notes: 1) : Filling of positions in accordance with Financial Services Authority regulations on minimum capital provision for Sharia commercial banks Subordinated securities (cumulative perpetual, non-perpetual), after deducting repurchases Subordinated loans (cumulative perpetual, non-perpetual), after deducting repurchases Mandatory convertible bonds Tier 2 issuance by subsidiary companies (banks and non-banks) purchased by other parties (consolidation) Amortization based on remaining term (-/-) Premium/discount General reserves AIP on productive assets that must be established (maximum 1.25% of Credit Risk RWA) Filled at 1% of total current productive assets Funds placed in Tier 2 instruments at other banks TOTAL CAPITAL (I + II) Preferred shares (non-cumulative), after deducting repurchases Filled by BUS Preferred shares (cumulative perpetual, non-perpetual), after deducting repurchases Subordinated loans (non-cumulative perpetual), after deducting repurchases Additional Tier 1 issuance by subsidiary companies (banks and non-banks) purchased by other parties (consolidation) Filled by BUS Premium Filled by BUS, only for premiums from issuance of additional tier 1 instruments. Filled by BUS, only for discounts from issuance of additional tier 1 instruments. Additional Tier 1 Deductive Factors Funds placed in AT1 and/or Tier 2 instruments at other banks Supplementary Capital (Tier 2) Tier 2 qualifying capital instruments in the form of shares or otherwise Subordinated securities (non-cumulative perpetual), after deducting repurchases CAPITAL COMPONENTS

Guidelines for filling out the quarterly minimum capital requirement calculation report for Sharia Commercial Banks (BUS) and Sharia Business Units (Unit Usaha Syariah) starting from the position at the end of March 2021 and onwards, as follows:

+/ - COLUMN DETAILS CODE LBUT DESCRIPTION

I

1 Core Capital (CET1) Only capital components recognized as core capital in accordance with the regulations of the Financial Services Authority (OJK) regarding the minimum capital requirement for Sharia commercial banks.

1.1 Paid-in Capital (after deducting treasury stock) +/+ Details of Capital Recognition in Minimum Capital Requirement (KPMM) Core Capital Only capital types recognized as core capital in accordance with the regulations of the Financial Services Authority (OJK) regarding the minimum capital requirement for Sharia commercial banks.

1.2 Additional Capital Reserves (Disclosed Reserve)

1.2.1 Add-on Factors

1.2.1.1 Other Comprehensive Income

1.2.1.1.1 Translation differences of financial statements +/+ Details of Other Comprehensive Income/Expense P04

1.2.1.1.2 +/+ Details of Other Comprehensive Income/Expense P05 + P06 Including debt instruments and equity instruments

1.2.1.1.3 Gains from revaluation of fixed assets +/+ Details of Other Comprehensive Income/Expense P01

1.2.1.2 Other additional capital reserves (other disclosed reserves)

1.2.1.2.1 +/+ Details of Capital Recognition in Minimum Capital Requirement; Total Core Capital Premium Only for premiums arising from the issuance of CET1

1.2.1.2.2 General reserves +/+ Financial Position Report 03.04.01.00.00.00

1.2.1.2.3 Prior years' profit after tax +/+ Financial Position Report 03.05.01.01.00.00

1.2.1.2.4 Current year profit after tax +/+ Financial Position Report 03.05.02.01.00.00

1.2.1.2.5 Capital deposit funds +/+ Financial Position Report 03.02.06.00.00.00

1.2.1.2.6 Donated capital +/+ Financial Position Report 03.02.03.00.00.00

1.2.1.2.7 Issued warrants +/+ Financial Position Report 03.02.04.00.00.00 Only for warrants based on ordinary shares

1.2.1.2.8 +/+ Financial Position Report 03.02.05.00.00.00 Only for stock options issued as part of a stock compensation program

1.2.2 Deduction Factors

1.2.2.1 Other Comprehensive Income

1.2.2.1.1 Translation losses of financial statements -/- Details of Other Comprehensive Income/Expense L04

1.2.2.1.2 -/- Details of Other Comprehensive Income/Expense L05 + L06

1.2.2.2 Other additional capital reserves (other disclosed reserves)

1.2.2.2.1 -/- Details of Capital Recognition in Minimum Capital Requirement; Total Core Capital Discount Only for discounts arising from the issuance of CET1

1.2.2.2.2 Prior years' losses -/- Financial Position Report 03.05.01.02.00.00

1.2.2.2.3 Current year losses -/- Financial Position Report 03.05.02.02.00.00

1.2.2.2.4 -/- Filled by BUS, calculation of Asset Impairment Provisions (PPA) in accordance with the regulations of the Financial Services Authority (OJK) regarding the assessment of asset quality for Sharia commercial banks and Sharia Business Units.

1.2.2.2.5 -/- Filled by BUS in the event that the fair value in the trading book does not reflect the actual condition.

1.2.2.2.6 PPA on non-productive assets that must be formed -/- Filled by BUS, calculation of Asset Impairment Provisions (PPA) in accordance with the regulations of the Financial Services Authority (OJK) regarding the assessment of asset quality for Sharia commercial banks and Sharia Business Units.

1.3 Non-Controlling Interests that can be calculated +/+ 02.14.00.00.00.00 Must meet other requirements, and calculated in the consolidated financial position report.

1.4 Core Capital Deduction Factors

1.4.1 Deferred tax calculation -/- Details of Other Assets and Other Liabilities F2107 - F2509 If F2107 - F2509 > 0, take the difference; if F2509 > F2107, fill with 0.

1.4.2 Goodwill -/- Details of Intangible Assets Month Total Report AN0103

1.4.3 All other intangible assets -/- Details of Intangible Assets Month Total Report AN0199

1.4.4 Participations calculated as deduction factors -/-

1.4.5 Capital deficiency in insurance subsidiary companies -/-

1.4.6 Securitization exposure -/-
a Provision of Credit Support Facilities b c Placements in Asset-Backed Securities (EBA)

1.4.7 Other core capital deduction factors -/-

1.4.7.1

2 Additional Capital (AT1)

2.1 Instruments meeting AT1 requirements +/+
a Details of Capital Recognition in Minimum Capital Requirement Additional Capital Only capital types recognized as additional capital in accordance with the regulations of the Financial Services Authority (OJK) regarding the minimum capital requirement for Sharia commercial banks. b Details of Issued Securities Recognition in Minimum Capital Requirement Additional Capital c Details of Loans/Financing Received Recognition in Minimum Capital Requirement Additional Capital d

2.2 Premium/Discount
a +/+ Details of Capital Recognition in Minimum Capital Requirement; Total Additional Capital Premium Only for premiums arising from the issuance of instruments classified as core additional capital. b Discount -/- Details of Capital Recognition in Minimum Capital Requirement; Total Additional Capital Discount Only for discounts arising from the issuance of instruments classified as core additional capital.

  1. 2.3 -/- Investments in financial instruments that are equity instruments recognized as capital in other banks, deducted at each bank.

2.3.1 Placements of funds in debt instruments of other banks recognized as AT1 and/or Tier 2 components by other banks (issuing banks), becoming a deduction factor for capital in AT1 in the event that Tier 2 is insufficient.

Premium

QUARTERLY MINIMUM CAPITAL REQUIREMENT CALCULATION REPORT

CAPITAL COMPONENTS

Core Capital (1 + 2)

Potential gains from increases in fair value of financial assets in the available-for-sale group

Filled by BUS

Stock options issued as part of a stock-based compensation program

Potential losses from decreases in fair value of financial assets in the available-for-sale group

Discount

Deficit between Asset Impairment Provisions (PPA) and impairment loss reserves for productive assets

Deficit in fair value adjustment amounts of financial instruments in the Trading Book

Filled by BUS Filled by BUS

(only in the calculation of the Minimum Capital Requirement ratio on a consolidated basis)

Filled by BUS

Provision of Liquidity Facilities that do not meet requirements Filled by BUS

Filled by BUS

Placements of funds in AT1 and/or Tier 2 instruments at other banks Placements of funds in debt instruments of other banks recognized as AT1 and/or Tier 2 components by other banks (issuing banks), becoming a deduction factor for capital in CET1 in the event that AT1 and Tier 2 are insufficient.

Capital

Issued securities

Loans/financing received

Issuance of AT1 by subsidiary companies in the form of banks and non-banks purchased by other parties (consolidation)

Premium

Additional Capital Deduction Factors

Placements of funds in AT1 and/or Tier 2 instruments at other banks

  • +/ - COLUMN DETAILS CODE LBUT DESCRIPTION

II 1 +/+ a Details of Capital Recognition in Minimum Capital Requirement Supplementary Capital Only capital types recognized as supplementary capital in accordance with the regulations of the Financial Services Authority (OJK) regarding the minimum capital requirement for Sharia commercial banks. b Details of Issued Securities Recognition in Minimum Capital Requirement Supplementary Capital c Details of Loans/Financing Received Recognition in Minimum Capital Requirement Supplementary Capital d Filled by BUS e Filled by BUS

2 a Premium +/+ Details of Capital Recognition in Minimum Capital Requirement; Total Supplementary Capital Premium Only for premiums arising from the issuance of instruments classified as supplementary capital. b Discount -/- Details of Capital Recognition in Minimum Capital Requirement; Total Supplementary Capital Discount Only for discounts arising from the issuance of instruments classified as supplementary capital.

3 +/+ 4 Purpose Reserves +/+ Filled by BUS

5 Supplementary Capital Deduction Factors -/-

5.1 Sinking Fund Filled by BUS

5.2 Filled by BUS, Placements of funds in debt instruments of other banks recognized as Tier 2 components by other banks (issuing banks), becoming a deduction factor for capital in Tier 2, AT1, and/or CET1.

Description: 1) :

Supplementary Capital (Tier 2)

CAPITAL COMPONENTS

Filling of positions in accordance with the regulations of the Financial Services Authority (OJK) regarding the minimum capital requirement for Sharia commercial banks.

Capital instruments in the form of shares or other instruments meeting Tier 2 requirements.

Capital

Issued securities

Loans/financing received

Issuance of Tier 2 by subsidiary companies in the form of banks and non-banks purchased by other parties (consolidation)

Amortization based on remaining term (-/-)

Premium/Discount

General reserves

PPA on productive assets that must be formed (maximum 1.25% of Risk-Weighted Assets for Credit Risk)

Placements of funds in Tier 2 instruments at other banks

TOTAL CAPITAL (I + II)

  1. Productive Asset Quality Report and Other Information

a) Report Format

Bank:
Report Date:

L DPK KL D M Total L DPK KL D M Total

A.

1 Placements at other banks a. Rupiah b. Foreign currency

2 Spot and forward receivables a. Rupiah b. Foreign currency

3 Securities held a. Rupiah b. Foreign currency

4 Acceptance receivables

5 Receivable-based and lease financing a.
i. Rupiah
ii. Foreign currency
b. Non-SME Customers
i. Rupiah
ii. Foreign currency
c. Restructured financing
i. Rupiah
ii. Foreign currency

6 Profit-sharing financing a.
i. Rupiah
ii. Foreign currency
b. Non-SME Customers
i. Rupiah
ii. Foreign currency
c. Restructured financing
i. Rupiah
ii. Foreign currency

7 Equity participation

8 Commitments and contingencies a. Rupiah b. Foreign currency

B.

1 Placements at other banks a. Rupiah b. Foreign currency

2 Spot and forward receivables a. Rupiah b. Foreign currency

3 Securities held a. Rupiah b. Foreign currency

4 Acceptance receivables

5 Receivable-based and lease financing a.
i. Rupiah
ii. Foreign currency
b. Non-SME Customers
i. Rupiah
ii. Foreign currency
c. Restructured financing
i. Rupiah
ii. Foreign currency

6 Profit-sharing financing a.
i. Rupiah
ii. Foreign currency
b. Non-SME Customers
i. Rupiah
ii. Foreign currency
c. Restructured financing
i. Rupiah
ii. Foreign currency

7 Equity participation

8 Commitments and contingencies a. Rupiah b. Foreign currency

III OTHER INFORMATION

1 Total pledged bank assets:
a. At Bank Indonesia b. At other parties

2 Foreclosed collateral

SME Customers
SME Customers

RELATED PARTIES

SME Customers
SME Customers

UNRELATED PARTIES

PRODUCTIVE ASSET QUALITY REPORT AND OTHER INFORMATION

(in millions of Rupiah)

No. ITEMS

Individual

Individual

Related

Collective

General

Special

Related

Unrelated

Position at Report Date

Position at Report Date

Previous Year Position

b) Filling Guidelines

Productive Asset Quality Report and Other Information

  1. Productive assets and non-productive assets are presented in related party and unrelated party groups. Related parties are parties related to the Sharia Commercial Bank (BUS) in accordance with the provisions of legislation regarding the maximum limit for granting credit to commercial banks.

  2. Productive assets and non-productive assets are further detailed based on their quality, namely Performing (L), Special Mention (DPK), Substandard (KL), Doubtful (D), and Loss (M) in accordance with the regulations of the Financial Services Authority (OJK) regarding the assessment of asset quality for Sharia commercial banks and Sharia Business Units.

  3. Item definitions refer to the definitions in the integrated commercial bank report.

  4. Financing provided includes receivable-based, lease, and profit-sharing financing, divided into 3 (three) parts, namely:

    a. SME Customers
    Financing provided to SME customers. The definition of SMEs is in accordance with the provisions of the Republic of Indonesia Law on Micro, Small, and Medium Enterprises. In this item, all types of financing provided to SME customers are reported, including restructured financing.

    b. Non-SME Customers
    Financing provided to non-SME customers. In this item, all types of financing provided to non-SME customers are reported, including restructured financing.

    c. Restructured Financing
    Total financing in restructuring status, both financing provided to SME customers and non-SME customers.

  5. Receivable-based and lease financing include murabahah receivables (code 01.09.03.01.01.00 - code 01.09.03.01.02.00), istishna' receivables (code 01.09.03.01.03.00 – code 01.09.03.01.04.00), multi-service receivables (code 01.09.03.01.07.00), qardh receivables (code 01.09.03.01.05.00), lease receivables (code 01.09.03.01.06.00) and lease financing (code 01.09.03.03.01.00 – code 01.09.03.03.02.00 – code 01.09.03.03.03.00).

  6. Profit-sharing financing includes mudharabah financing (code 01.09.03.02.01.00), musyarakah financing (code 01.09.03.02.02.00), and other financing (code 01.09.03.02.99.00).

  7. Commitments and contingencies include commitment obligations and contingent obligations in item I.B.2.a.3) – Guidelines for Filling Out the Quarterly Publication of Commitments and Contingencies Report.

  8. Total pledged BUS assets are BUS assets pledged as collateral for specific transactions. Pledged BUS assets do not include securities sold with a repurchase agreement (repo).

  9. CKPN is a reserve formed in accordance with financial accounting standards regarding financial instruments and the Indonesian Sharia Banking Accounting Guidelines (PAPSI).

  10. PPA that must be formed in accordance with the regulations of the Financial Services Authority (OJK) regarding the assessment of asset quality for Sharia commercial banks and Sharia Business Units.

  1. Financial Ratio Report

a) Report Format

Bank:
Report Date:

(in %)

Position at Report Date

Position at Report Date

Previous Year Position

Performance Ratios

12 Cost to Income Ratio (CIR)

Compliance

1 a. Percentage of BMPD Violations
i. Related parties
ii. Unrelated parties

b. Percentage of BMPD Exceedances
i. Related parties
ii. Unrelated parties

2 Minimum Reserve Requirement (GWM) a. Rupiah GWM
i. Daily
ii. Average
b. Foreign Currency GWM (Daily)

3 Net Foreign Exchange Position (PDN) overall

Problematic productive assets and problematic non-productive assets against total productive and non-productive assets

Problematic productive assets against total productive assets

Financial Asset Impairment Loss Reserves (CKPN) against productive assets

Net Operation Margin (NOM)

Operating Expenses against Operating Income (BOPO)

Financing to Deposit Ratio (FDR)

Non Performing Financing (NPF) gross

Non Performing Financing (NPF) net

Return on Asset (ROA)

Return on Equity (ROE)

Net Imbalan (NI)

Profit-sharing financing against total financing

RATIO

Minimum Capital Requirement (KPMM)

FINANCIAL RATIO REPORT

b) Filling Guidelines

Performance Ratios

  1. Minimum Capital Requirement (KPMM)
    Capital
    Risk-Weighted Assets (ATMR)

    • Calculation of capital and Risk-Weighted Assets (ATMR) in accordance with the regulations of the Financial Services Authority (OJK) regarding the minimum capital requirement for Sharia commercial banks.
    • Ratio formula in accordance with the regulations of the Financial Services Authority (OJK) regarding the assessment of the health level of Sharia commercial banks and Sharia Business Units.

  2. Problematic productive assets and problematic non-productive assets against total productive and non-productive assets
    (Problematic productive assets + Problematic non-productive assets) (Total productive assets + Total non-productive assets)

    • Coverage of components and quality of productive assets and non-productive assets in accordance with the regulations of the Financial Services Authority (OJK) regarding the assessment of asset quality for Sharia commercial banks and Sharia Business Units.
    • Problematic productive assets and problematic non-productive assets are assets with Substandard (KL), Doubtful (D), and Loss (M) quality.
    • Figures calculated based on book value in the Financial Position Report and Commitments and Contingencies Report on a gross basis (before deducting CKPN).

  3. Problematic productive assets against total productive assets
    Problematic productive assets (excluding administrative account transactions) Total productive assets (excluding administrative account transactions)

    • Coverage of components and quality of productive assets in accordance with the regulations of the Financial Services Authority (OJK) regarding the assessment of asset quality for Sharia commercial banks and Sharia Business Units.
    • Problematic productive assets are productive assets with Substandard (KL), Doubtful (D), and Loss (M) quality.
    • Figures calculated based on book value in the Financial Position Report on a gross basis (before deducting CKPN).

  4. Financial Asset Impairment Loss Reserves (CKPN) against productive assets
    CKPN of financial assets
    Total productive assets (excluding administrative account transactions)

    • CKPN of financial assets is CKPN formed in accordance with financial accounting standards regarding financial instruments and PAPSI.
    • Coverage of productive asset components in accordance with the regulations of the Financial Services Authority (OJK) regarding the assessment of asset quality for Sharia commercial banks and Sharia Business Units.
    • Total productive assets calculated based on book value in the Financial Position Report on a gross basis (before deducting CKPN).

  5. Non Performing Financing (NPF) gross
    Problematic financing
    Total financing

    • Financing is financing in accordance with the regulations of the Financial Services Authority (OJK) regarding the assessment of asset quality for Sharia commercial banks and Sharia Business Units.
    • Financing only covers financing to third parties other than banks.
    • Problematic financing is financing with Substandard (KL), Doubtful (D), and Loss (M) quality.
    • Figures calculated based on book value in the Financial Position Report on a gross basis (before deducting CKPN).
    • Ratio formula in accordance with the regulations of the Financial Services Authority (OJK) regarding the assessment of the health level of Sharia commercial banks and Sharia Business Units.

  6. Non Performing Financing (NPF) net
    (Problematic financing - CKPN of problematic financing) Total financing

    • Financing is financing in accordance with the regulations of the Financial Services Authority (OJK) regarding the assessment of asset quality for Sharia commercial banks and Sharia Business Units.
    • Financing only covers financing to third parties other than banks.
    • Problematic financing is financing with Substandard (KL), Doubtful (D), and Loss (M) quality.
    • CKPN of problematic financing is CKPN formed for financing with Substandard (KL), Doubtful (D), and Loss (M) quality in accordance with financial accounting standards regarding financial instruments and PAPSI.
    • Figures for problematic financing and total financing calculated based on book value in the Financial Position Report on a gross basis (before deducting CKPN).

  7. Return on Asset (ROA)
    Profit before tax
    Average total assets

    • Profit before tax is the current year profit before tax annualized.
    • Profit after tax is the current year net profit after tax annualized.
      Example for June position:
      (Accumulated profit per June position / 6) x 12.
    • Average total assets figure is the accumulation of total assets every month divided by the number of months.
      Example for June position:
      Accumulation of total assets position from January to June / 6.
    • Ratio formula in accordance with the regulations of the Financial Services Authority (OJK) regarding the assessment of the health level of Sharia commercial banks and Sharia Business Units.

  8. Return on Equity (ROE)
    Profit after tax
    Average equity

    • Profit after tax is the current year net profit after tax annualized.
      Example for June position:
      (Accumulated profit per June position / 6) x 12.
    • Equity is total assets minus total liabilities in the Financial Position Report.
    • Core capital is core capital in accordance with the regulations of the Financial Services Authority (OJK) regarding the minimum capital requirement for Sharia commercial banks.
    • Average equity/core capital figure is the accumulation of equity/core capital every month divided by the number of months.
      Example for June position:
      Accumulation of equity/core capital position from January to June / 6.

  9. Net Imbalan (NI)
    (Financing income after profit-sharing - fees and bonuses) Average total productive assets

    • Financing income after profit-sharing minus fees and bonuses is financing income after deducting profit-sharing expenses, fees, and bonuses, annualized.
      Example for June position:
      (Accumulated financing income after profit-sharing minus fees and bonuses per June position / 6) x 12
    • Financing income includes all income from financing.
    • Profit-sharing expenses, fees, and bonuses include all profit-sharing expenses, fees, and bonuses from fund gathering.
    • Average productive assets figure is the accumulation of productive assets generating margin, profit-sharing, and fees in the Financial Position Report and Commitments and Contingencies Report every month divided by the number of months.
      Example for June position:
      Accumulation of productive assets generating margin, profit-sharing, and fees from January to June / 6.
    • Ratio formula in accordance with the regulations of the Financial Services Authority (OJK) regarding the assessment of the health level of Sharia commercial banks and Sharia Business Units.

  10. Net Operation Margin (NOM)
    (Financing income after profit-sharing - operating expenses) Average productive assets

    • Financing income after profit-sharing minus operating expenses is financing income after deducting profit-sharing expenses and other operating expenses, annualized.
      Example for June position:
      (Accumulated financing income after profit-sharing and operating expenses per June position / 6) x 12
    • Financing income includes all income from financing.
    • Profit-sharing expenses include all profit-sharing expenses from fund gathering.
    • Operating expenses include all operating expenses including profit-sharing expenses, bonuses, and fees.
    • Average productive assets figure is the accumulation of productive assets generating margin, profit-sharing, and fees in the Financial Position Report and Commitments and Contingencies Report every month divided by the number of months.
      Example for June position: Accumulation of productive assets generating margin, profit-sharing, and fees from January to June / 6.
    • Ratio formula in accordance with the regulations of the Financial Services Authority (OJK) regarding the assessment of the health level of Sharia commercial banks and Sharia Business Units.

  11. Operating Expenses against Operating Income (BOPO)
    Total operating expenses
    Total operating income

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

  12. Cost to Income Ratio (CIR)
    (Operating expenses excluding financing - bonus and fee expenses - CKPN) (Income after profit-sharing distribution + operating income excluding financing - bonus and fee expenses - CKPN recovery)

    • Bonus and fee expenses include wadiah bonus expenses from fund gathering and fee expenses to Bank Indonesia.
    • CKPN is CKPN of financial assets and CKPN of non-financial assets formed in accordance with financial accounting standards regarding financial instruments and PAPSI.
    • CKPN recovery is the recovery of CKPN of financial assets and CKPN of non-financial assets.
    • Figures calculated per position, not annualized.

  13. Profit-sharing financing against total financing
    Profit-sharing financing
    Total financing

    • Financing is financing in accordance with the regulations of the Financial Services Authority (OJK) regarding the assessment of asset quality for Sharia commercial banks and Sharia Business Units.

Otoritas Jasa Keuangan regarding the assessment of asset quality for sharia commercial banks and sharia business units.

  • Financing only includes
    financing to third parties, not banks.
  • Profit-sharing financing refers to
    all financing with profit-sharing agreements, whether using the profit sharing method or net revenue sharing method.
  • Total
    financing is calculated based on the recorded value in the Statement of Financial Position gross (before deducting Impairment Losses on Financial Assets).
  • The ratio formula
    is in accordance with the provisions of the Financial Services Authority Regulation regarding the assessment of the health level of sharia commercial banks and sharia business units.
  1. Financing to
    Deposit Ratio (FDR)
    Third-party Funds
  • Financing refers to
    financing in accordance with the provisions of the Financial Services Authority Regulation

regarding the assessment of asset quality for sharia commercial banks and sharia business units.

  • Financing only includes
    financing to third parties, not banks.
  • Third-party funds
    include demand deposits, savings, and deposits (not including interbank placements).

Compliance Ratios

  1. a. Percentage of BMPD violations
  1. Related parties
  2. Unrelated parties
    b. Percentage of BMPD exceedances
  3. Related parties
  4. Unrelated parties
    Calculation of BMPD violations and exceedances in accordance with the provisions of legislation regarding maximum limits for granting credit to commercial banks.
  1. Minimum Reserve Ratio (GWM)
    a. GWM in rupiah
  1. Daily
  2. Average
    b. GWM in foreign currency (Daily)
    Calculation of the percentage of GWM in rupiah and GWM in foreign currency at the reporting position in accordance with the provisions of legislation regarding minimum reserve ratios in rupiah and foreign currency for commercial banks, sharia commercial banks, and sharia business units.
  1. Net Foreign Exchange Position (PDN) overall
    Calculation of the percentage of PDN at the reporting position in accordance with the provisions of legislation regarding net foreign exchange position for commercial banks.
  1. Spot and Forward Transaction Reports
    a) Report Format b) Guidelines for Filling
    Spot and Forward Transaction Reports
  1. The preparation of spot and forward transaction reports refers to
    the details of 1.7 spot transactions and derivatives still outstanding in accordance with the provisions of legislation regarding integrated commercial bank reports.
  2. The transaction purpose column is distinguished into hedging and non-
    hedging. Hedging includes codes HNT, HNB, HXT, and HXB, while non-hedging includes codes TN, TX, and X.

Bank :
Report Date :
(in millions of Rupiah)
NO.
Non-Hedging Hedging Receivables Liabilities A.
1 Spot
2 Forward
3 Others
B. Others

SPOT AND FORWARD TRANSACTION REPORT
TRANSACTION
INDIVIDUAL
Nominal Purpose Receivables and Liabilities Related to Exchange Rate TOTAL

  1. Profit Distribution Report
    a) Report Format
    Bank :
    Report Period :
    (in millions of Rupiah)
    Ratio
    (%)
    Total
    Profit Share
    Indication
    Rate of Return (%)
    A B C D E
  1. Liabilities to Other Banks
  2. Mudharabah Demand Deposits
    a. Banks b. Non-Banks
  3. Mudharabah Savings
    a. Banks b. Non-Banks
  4. Mudharabah Deposits
    a. Banks
  • 1 Month
  • 3 Months
  • 6 Months
  • 12 Months
    b. Non-Banks
  • 1 Month
  • 3 Months
  • 6 Months
  • 12 Months
  1. Financing Received
  2. Placements with Other Banks
  3. Murabahah Receivables
    a. Banks b. Non-Banks
  4. Istishna Receivables
    a. Banks b. Non-Banks
  5. Multijasa Receivables
    a. Banks b. Non-Banks
  6. Pawn Financing
    a. Banks b. Non-Banks
  7. Mudharabah Financing
    a. Banks b. Non-Banks
  8. Musyarakah Financing
    a. Banks b. Non-Banks
  9. Lease Financing
    a. Banks b. Non-Banks
  10. Other Financing
    a. Banks b. Non-Banks

PROFIT DISTRIBUTION REPORT
Type of Fund Collection
Balance
Average
Income to be Shared
Net Revenue Sharing
Type of Fund Disbursement
Total
Balance Average Income Received
A B
Fund Owner's Share
Total

b) Guidelines for Filling
Profit Distribution Report

  1. The profit distribution report details the calculation of
    profit distribution from income obtained from financing and a simple calculation mechanism for determining the amount of profit distributed to investor customers for the reporting month. The profit distribution report is presented in 2 (two) profit sharing methods, namely profit sharing and net revenue sharing.
  2. In the fund disbursement section, the average balance and
    income received are reported. The average balance presents the weighted average value of funds disbursed during the current month. Income received presents the value of income received and to be distributed to third-party funds cash basis.

Ratio
(%)
Total
Profit Share
Indication
Rate of Return (%)
A B C D E

  1. Liabilities to Other Banks
  2. Mudharabah Demand Deposits
    a. Banks b. Non-Banks
  3. Mudharabah Savings
    a. Banks b. Non-Banks
  4. Mudharabah Deposits
    a. Banks
  • 1 Month
  • 3 Months
  • 6 Months
  • 12 Months
    b. Non-Banks
  • 1 Month
  • 3 Months
  • 6 Months
  • 12 Months
  1. Financing Received
  2. Placements with Other Banks
  3. Murabahah Receivables
    a. Banks b. Non-Banks
  4. Istishna Receivables
    a. Banks b. Non-Banks
  5. Multijasa Receivables
    a. Banks b. Non-Banks
  6. Pawn Financing
    a. Banks b. Non-Banks
  7. Mudharabah Financing
    a. Banks b. Non-Banks
  8. Musyarakah Financing
    a. Banks b. Non-Banks
  9. Lease Financing
    a. Banks b. Non-Banks
  10. Other Financing
    a. Banks b. Non-Banks

Profit Sharing
Type of Fund Collection
Balance
Average
Income to be Shared
Fund Owner's Share
Total
Type of Fund Disbursement Balance Average Income Received A B Total

  1. In the fund collection section, details are provided based on the type
    of fund collection and counterparty, namely:
    a. liabilities to other banks; b. mudharabah demand deposits, detailed by bank and non-bank;
    c. mudharabah savings, detailed by bank and
    non-bank; d. mudharabah deposits, detailed by bank and non-bank with additional details for tenors of 1 (one) month, 3 (three) months, 6 (six) months, and 12 (twelve) months; and/or e. financing received.
  2. Information reported in the fund collection section includes:
    a. average balance, presenting the weighted average value of the type of fund collection placed by investor customers during the current month; b. income to be shared, presenting the value of income on a cash basis that belongs to investor customers and the BUS allocated according to the type of fund collection;
    c. fund owner's share - ratio (%), presenting the ratio
    agreed upon for the income to be distributed by the BUS to investor customers; d. fund owner's share - total profit share, presenting the profit share received by investor customers by considering the income to be shared and the agreed ratio; and e. fund owner's share - indication of rate of return (%), presenting the equivalent rate of the total profit share against the balance of funds collected placed by investor customers that has been annualized.
  1. Report on Sources and Disbursement of Zakat and Waqf Funds
    a) Report Format b) Guidelines for Filling
    Report on Sources and Disbursement of Zakat and Waqf Funds
  1. The report on sources and disbursement of zakat and waqf funds
    is a report showing the sources and disbursement of zakat and waqf funds to zakat management entities and waqf management entities up to the report date.
  2. The BUS presents the report on sources and disbursement of zakat and
    waqf funds as a main component of financial statements by presenting:
    a. Sources and Disbursement of Zakat Funds
  1. Receipt of zakat funds originating from:
    a) Internal BUS; and b) External BUS, consisting of:
    (1) zakat funds deposited or deducted from customer accounts upon the customer's instruction; and/or (2) community zakat funds from non-BUS customers deposited through the BUS. (in millions of Rupiah) Position Position December 31 Report Date Previous Year A. Sources and Disbursement of Zakat Funds
  1. Receipt of zakat funds originating from:
    a. Internal BUS b. External BUS
    Total receipts
  2. Disbursement of zakat funds to zakat management entities
    a. Zakat collection agencies b. Zakat collection bodies Total disbursement B. Sources and Disbursement of Waqf Funds
  3. Receipt of waqf funds originating from:
    a. Internal BUS b. External BUS
    Total Receipts
  4. Disbursement of waqf funds to waqf management entities
    a. Indonesian Waqf Board b. Other Nadzir

c. …
2) d. Others
3)
Total Disbursement
Notes:

  1. : Name of the institution or party as nadzir where the BUS disburses at least
    5% (five percent) of the total disbursement of waqf funds.

  2. : If there are more than 1 (one) and at most 20 (twenty) nadzir where the BUS disburses
    at least 5% (five percent), the name of the institution or party mentioned.

  3. : All nadzir where the BUS disburses less than 5% (five percent) of the total disbursement of waqf funds.
    REPORT ON SOURCES AND DISBURSEMENT OF ZAKAT AND WAQF FUNDS Bank :
    Report Period :
    Description

  4. Disbursement of zakat funds to zakat management entities
    in accordance with the provisions of legislation, including:
    a) zakat collection agencies; and/or b) zakat collection bodies. b. Sources and Disbursement of Waqf Funds

  5. Receipt of Waqf Funds originating from:
    a) internal BUS; and b) external BUS, consisting of:
    (1) waqf funds deposited or deducted from customer accounts upon the customer's instruction; and/or (2) community waqf funds from non-BUS customers deposited through the BUS.

  6. Disbursement of waqf funds to waqf management
    entities including:
    a) Indonesian Waqf Board; and/or b) Other Nadzir.
    Name of the institution or party as nadzir mentioned in the Profit Distribution Report is the nadzir where the BUS disburses at least 5% (five percent) of the total disbursement of waqf funds by the BUS. If the nadzir where the BUS disburses less than 5% (five percent) of the total disbursement of waqf funds, the BUS lists the name of the nadzir as "Others".

  7. Report on Sources and Use of Benevolence Funds
    a) Report Format b) Guidelines for Filling
    Report on Sources and Use of Benevolence Funds

  1. The report on sources and use of benevolence funds is a
    report showing the sources and use of benevolence funds up to the report date, as well as the balance of benevolence funds showing benevolence funds not yet disbursed on the report date.
  2. The report on sources and use of benevolence funds is reported
    comparatively with the position as of December 31 of the previous year.
  3. Sources of benevolence funds at the beginning of the period present data on the balance
    of benevolence funds at the beginning of the reporting year (January 1).
  4. Receipt of benevolence funds presents the sources of benevolence funds
    received by the BUS from the beginning of the period (January 1) up to the report date in the form of:
    a. Infak and Sedekah.
    Infak and sedekah are funds received from external BUS or from customer accounts upon the customer's instruction. b. Return of productive benevolence funds.
    c. Penalties.
    Penalties are receipts from customers due to negligence or intentional acts resulting in the customer's failure to fulfill obligations according to the agreement. Bank :
    Report Period :
    (in millions of Rupiah)
  5. Beginning balance of benevolence funds
  6. Receipt of benevolence funds
    a. Infak and sedekah b. Return of productive benevolence funds
    c. Penalties
    d. Non-halal receipts e. Others
    Total receipts
  7. Use of benevolence funds
    a. Productive benevolence funds b. Donations
    c. Other uses for public interest
    Total use
  8. Increase/decrease in benevolence funds
  9. Ending balance of benevolence funds
    Description
    Position
    Report Date
    Position December 31
    Previous Year
    REPORT ON SOURCES AND USE OF BENEVOLENCE FUNDS

d. Non-halal receipts.
Non-halal receipts are receipts originating from services of conventional bank demand deposits or other receipts that cannot be avoided in the operational activities of the BUS. e. Others. Others are receipts that cannot be grouped under letters a to d.
5. Use of benevolence funds presents the use of benevolence funds
disbursed by the BUS from the beginning of the period (January 1) up to the report date in the form of:
a. productive benevolence funds; b. donations; and/or
c. other uses for public interest.
6. Increase/decrease in sources from the use of benevolence funds
presents the difference between total receipts and total use of benevolence funds.
7. Sources of benevolence funds at the end of the period present data
on the balance of benevolence funds at the end of the reporting period originating from the sum of the beginning balance of benevolence funds at the beginning of the period with the increase/decrease in benevolence funds.

c. Information on the Composition and Structure of Shareholders as well as
the Structure of the Directorate, Board of Commissioners, and Sharia Supervisory Board

  1. Report Format
    Directorate Controlling Shareholders (PSP) :
  • President Director : 1. Ultimate shareholder
  1. : .............
  • Director : through : a. Name of PSP 1 : .............. %
  • Director : b. ............. etc : .............. %
  • Director : 2. Ultimate shareholder
  1. : .............
  • …..etc through : a. Name of PSP 1 : .............. %
    b. ............. etc : .............. %
    Board of Commissioners 3. ... etc.
  • Chairman of Commissioners :
  • Commissioner : Non-PSP Shareholders via Capital Market (≥5%) :
  • Commissioner : 1. Name of Shareholder 1 : ............. %
  • Commissioner : 2. Name of Shareholder 2 : ............. %
  • …..etc 3. .….etc
    Sharia Supervisory Board Non-PSP Shareholders Not via Capital Market (≥5%) :
  • Chairman : 1. Name of Shareholder 1 : ............. %
  • Member : 2. Name of Shareholder 2 : ............. %
  • Member : 3. .….etc
    City Name,
    Directorate of Bank ….
    (………………….) (………………….)
    Notes:

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

  2. Guidelines for Filling
    Information on the Composition and Structure of Shareholders as well as the Structure of the Directorate, Board of Commissioners, and Sharia Supervisory Board

  1. The names of shareholders and percentage of share ownership mentioned
    consist of Controlling Shareholders (PSP) and non-PSP shareholders.
  2. Non-PSP shareholders are individuals or entities
    that hold shares of at least 5% (five percent) of the BUS's capital, whether obtained through or not through the capital market.
  3. The names of members of the directorate, members of the board of commissioners, and members of
    the Sharia Supervisory Board (DPS) mentioned are members of the directorate, members of the board of commissioners, and members of the DPS who were effectively appointed on the report date.

C. Annual Period

  1. Scope
    a. Annual financial publication reports and financial performance information for annual BUS reports include:
  1. general information;
  2. financial performance information;
  3. risk exposure and capital;
  4. governance;
  5. audited annual financial statements; and
  6. information related to the BUS business group.
    b. The description of each scope is as follows:
  7. General Information
    General information in the annual financial publication report and financial performance information for BUS must at least include:
    a) Summary of Important Financial Data
    The summary of important financial data contains financial information presented in the form of comparison for 2 (two) Fiscal Years or since the BUS started business activities, for BUS that have been conducting business activities for less than 2 (two) years. The summary of important financial data must at least include:
    (1) income after distribution of profit shares, remuneration, and bonuses;

(2) operating profit/loss;
(3) profit/loss before tax;
(4) net profit/loss;
(5) total comprehensive profit/loss;
(6) earnings per share;
(7) total assets;
(8) total liabilities;
(9) total equity;
(10) productive assets;
(11) third-party funds;
(12) financing received;
(13) financial ratios, at least including:
i. KPMM ratio;
ii. ROA ratio;
iii. ROE ratio;
iv. BOPO ratio;
v. CIR ratio;
vi. percentage of BMPD violations and exceedances;
vii. GWM;
viii. PDN ratio;
ix. gross and net NPF ratio; and
x. profit/loss ratio against income;
and
(14) other relevant information. b) BUS Profile The BUS profile must at least include:
(1) name of the BUS including if there is a name change, reason for the change, and effective date of the name change in the Fiscal Year; (2) information regarding the BUS headquarters that allows the public to obtain information regarding the BUS including:
i. address;
ii. telephone number;

iii. fax number;
iv. email address; and
v. website address;
(3) brief history of the BUS;
(4) vision and mission of the BUS;
(5) business activities according to the latest articles of association, business activities conducted in the Fiscal Year, and types of products and activities; (6) organizational structure of the BUS, at least up to 1 (one) level below the directorate accompanied by names and positions; (7) composition and structure of shareholders, that is, names of shareholders and percentage of share ownership, including:
i. shareholders holding at least
5% (five percent) of the BUS's shares;
ii. members of the directorate and members of the board of
commissioners who hold BUS shares;
iii. community shareholder group,
that is, the group of shareholders who each hold less than 5% (five percent) of the BUS's shares (if any); and
iv. information regarding controlling shareholders of the BUS up to individual owners, presented in the form
of a scheme or chart;
(8) profile of the directorate, board of commissioners, and DPS, at least including:
i. composition of the directorate, board of commissioners, and
DPS, as well as positions and summaries of biographies.
In the event of changes in the composition of members of the directorate, members of the board of commissioners, and/or members of the DPS that occur after the end of the Fiscal Year up to the deadline for submission of the annual financial publication report and financial performance information, the composition mentioned is the composition of the directorate, board of commissioners, and/or DPS before and after the change;
ii. latest photo;
iii. age;
iv. nationality;
v. educational history;
vi. career history, including information:
(i) number and date of deed of approval, consent, and/or registration from the competent authority regarding appointment as members of the directorate, members of the board of commissioners, and members of the DPS; (ii) concurrent positions of members of the directorate, members of the board of commissioners, and members of the DPS (if any); and (iii) experience and period of work, both inside and outside the BUS;
vii. education and/or training attended by members of the directorate, members of
the board of commissioners, and members of the DPS during the Fiscal Year (if any); and
viii. financial, managerial,
share ownership, and/or family relationships with members of the directorate, members of the board of commissioners, and/or controlling shareholders (if any) and the names of members of the directorate, members of the board of commissioners, and/or controlling shareholders; (9) brief profile of executive officials, including composition, positions, and summaries of biographies;

(10) number of employees and description of the distribution of education levels and employee ages in the Fiscal Year; (11) names and addresses of supporting institutions and/or professions. In the event of supporting institutions and/or professions providing services periodically to the BUS, such as public accountant offices and notaries, information regarding the services provided, commissions (fees), and assignment periods must be disclosed; and (12) awards and/or certifications received by the BUS, both national and international in the last Fiscal Year (if any), including:
i. name of the award and/or certification;
ii. body or institution giving the
award and/or certification; and
iii. validity period of the award and/or
certification (if any). c) Directorate Report The directorate report must at least include a brief description of the BUS's performance consisting of:
(1) strategies and policies established;
(2) comparison between results achieved and targets; (3) obstacles faced by the BUS; (4) overview of business prospects; (5) implementation of BUS governance; (6) changes in the composition of directorate members and reasons for the changes (if any); (7) main activities; (8) information technology; (9) disbursement of financing to SME customers; (10) percentage of remuneration for fund collection and disbursement;

(11) economic developments and market targets; (12) work networks and business partners inside and/or outside the country; (13) number, type, and location of the BUS's office network; (14) ownership of the directorate, board of commissioners, and shareholders in the BUS business group; (15) significant changes that occurred in the BUS and the BUS business group in the relevant year; (16) important matters expected to occur in the future; and (17) human resources, including the number, education level, training, and human resource development. d) Board of Commissioners Report The board of commissioners report must at least include:
(1) assessment of the directorate's performance regarding the management of the BUS; (2) results of supervision over the implementation of the BUS's strategy; (3) response to the business prospects of the BUS prepared by the directorate; (4) response to the implementation of BUS governance; (5) changes in the composition of board of commissioners members and reasons for the changes (if any); and (6) frequency and mechanism for providing advice to directorate members.
2) Financial Performance Information
Financial performance information includes management discussion and analysis containing analysis and discussion regarding financial statements and other important information with emphasis on material changes that occurred during the Fiscal Year, at least including:

a) review of performance by business segment such as consumer segment, retail segment, or corporate segment at least regarding:
(1) income; and
(2) profitability; b) review of financial performance covering comparison of financial performance of the current year with the previous year, explanation of the causes of changes and the impact of those changes, at least including:
(1) fund disbursement (investment and financing) and total assets; (2) third-party funds and other funding sources; (3) equity; (4) income, expenses, profit/loss, other comprehensive income, and total comprehensive profit/loss; and (5) cash flow; c) analysis of productive asset quality and financial ratios; d) capital structure; e) material information or facts occurring after the date of the public accountant's report (if any); f) product marketing aspects and BUS activities, at least regarding marketing strategy and market share; g) description of dividends for the last 2 (two) Fiscal Years (if any), at least:
(1) dividend policy;
(2) date of cash dividend payment and/or date of non-cash dividend distribution; (3) number of dividends per share, both in cash and non-cash; (4) number of dividend payments per year; (5) changes in legislation that have a significant impact

regarding BUS and its impact on financial statements (if any); and (6) changes in accounting policies, reasons and impact on financial statements (if any); h) profit distribution report; i) report on the source and distribution of zakat and waqf funds; and j) report on the source and use of charitable funds.
3) Risk Exposure and Capital
The scope of risk exposure and capital refers to the Appendix of this Financial Services Authority Circular.
4) Governance
a) Governance Information
In the event that BUS discloses governance information as an integral part of the annual financial publication report and financial performance information, the scope of governance information complies with the provisions of legislation regarding the implementation of good corporate governance for Sharia commercial banks and Sharia business units, as well as Financial Services Authority Regulations regarding the application of governance in the provision of remuneration for Sharia commercial banks and Sharia business units. b) Sustainability Report (1) Sustainability reports comply with the provisions of Financial Services Authority Regulations regarding the application of sustainable finance for financial service institutions, Issuers, and Public Companies. In the event that BUS prepares a sustainability report as an integral part of the annual financial publication report and financial performance information, the scope of the sustainability report complies with the provisions of Financial Services Authority Regulations regarding the application of sustainable finance for financial service institutions, Issuers, and Public Companies. (2) The social and environmental responsibility report of BUS complies with the provisions of legislation regarding social and environmental responsibility of limited liability companies. Information regarding social and environmental responsibility includes policies, types of programs, and costs incurred, including aspects:
(a) environment;
(b) labor practices;
(c) healthy institutional activity practices; (d) consumers; and (e) community development. In the event that BUS presents information regarding social and environmental responsibility in a separate report such as a social and environmental responsibility report or sustainability report, BUS is exempt from disclosing information regarding social and environmental responsibility in the annual financial publication report and financial performance information.
5) Audited Financial Statements
Audited financial statements by a public accountant and a public accounting firm registered with the Financial Services Authority, including:
a) statement of financial position; b) statement of profit or loss and other comprehensive income; c) statement of changes in equity; d) statement of cash flows; and e) notes to the financial statements, including information regarding commitments and contingencies.
6) Information Related to the BUS Business Group
For BUS that is part of a business group and/or has Subsidiary Entities, adding the annual financial publication report and financial performance information with:
a) BUS business group structure including:
(1) BUS business group structure, which includes BUS, Subsidiary Entities, related companies, Parent Entities up to the ultimate shareholder; (2) management linkage structure within the BUS business group; and (3) shareholders acting on behalf of other shareholders (shareholders acting in concert). Shareholders acting on behalf of other shareholders are individual shareholders or entities that have a common goal of controlling BUS, based on or not based on an agreement; b) transactions between BUS and related parties within the BUS business group, considering the following:
(1) information on transactions with related parties, whether conducted by BUS or by any entity within the BUS business group in the financial sector; (2) related parties are parties as regulated in financial accounting standards; (3) types of transactions with related parties, including:
(a) cross shareholding;
(b) transactions from one business group acting on behalf of another business group; (c) short-term liquidity management within the business group; (d) provision of funds given or received by other entities within one business group; (e) exposure to majority shareholders including in the form of loans, commitments, and contingencies; and (f) purchase, sale, and/or leasing of assets with other entities within a business group, including those conducted with repurchase agreement (repo); c) transactions with related parties conducted by each entity within the BUS business group in the financial sector; d) provision of funds, commitments, or other facilities equivalent thereto from each entity within one business group with BUS to customers and/or parties that have received fund distribution from BUS; e) existence of prohibitions, limitations, and/or other significant hindrances to transferring funds or fulfilling regulatory capital requirements between BUS and other entities within one business group; and f) name and address of Subsidiary Entities, associated companies, joint venture companies where BUS has joint control, along with share ownership percentage, business field, total assets, and operational status of the BUS (if any).

c. BUS that is an Issuer and/or Public Company adds the scope of information in accordance with Financial Services Authority Regulations regarding annual reports of issuers or public companies.
2. Report Format and Filling Guidelines
a. Report format and filling guidelines for risk exposure and capital refer to the Appendix of this Financial Services Authority Circular. b. Report format and filling guidelines for governance:

  1. In the event that BUS discloses governance information as an integral part of the annual financial publication report and financial performance information, the report format and filling guidelines for governance information refer to the report on the implementation of good corporate governance in accordance with the provisions of legislation regarding the implementation of good corporate governance for Sharia commercial banks and Sharia business units, as well as Financial Services Authority Regulations regarding the application of governance in the provision of remuneration for Sharia commercial banks and Sharia business units.
  2. In the event that BUS prepares a sustainability report as an integral part of the annual financial publication report and financial performance information, the report format and filling guidelines for sustainability comply with the provisions of Financial Services Authority Regulations regarding the application of sustainable finance for financial service institutions, Issuers, and Public Companies.

II. GUIDELINES FOR PREPARING THE RISK EXPOSURE AND CAPITAL PUBLICATION REPORT FOR SHARIA COMMERCIAL BANKS
Quarterly and Annual Periodicity
Periodization
Report Position
End of June. End of December.
Scope 1. Quantitative information on risk exposure:
a. credit risk; b. market risk;
c. liquidity risk; and
d. operational risk.
2. Capital information 1).

  1. General risk management application.
  2. Qualitative and quantitative information on risk exposure:
    a. credit risk, b. market risk,
    c. liquidity risk,
    d. operational risk, e. legal risk, f. reputation risk, g. strategic risk, h. compliance risk,
    i. yield risk,
    and j. investment risk.
  3. Remuneration policy information.
  4. Capital information.
    Media
    Announcement
    Website. Website.
    Announcement Deadline
    By August 15 at the latest.
    By April 30 of the following year at the latest.
    Media
    Submission to Financial Services Authority
    Not regulated. Added to the annual financial publication report and financial performance information submitted via:
  5. Financial Services Authority reporting system 2); or
  6. Issuer Electronic Reporting System 3).
    Maintenance on Website
    At least 5 (five) years.
    At least 5 (five) years.
    Notes:
  1. For BUS included in Sharia Commercial Banks Based on Business Activities (BUKU) 3 and BUKU 4.
  2. In the event that submission via the Financial Services Authority reporting system cannot yet be performed, the Publication Report is submitted to the Financial Services Authority offline.
  3. For BUS that is an Issuer and/or Public Company.

A. General Guidelines

  1. The purpose of risk and capital disclosure is to increase transparency to the public so that the public can assess the risk profile and capital adequacy of BUS. Risk and capital exposure information is also useful for increasing disclosure consistency so that it can be compared.
  2. BUS has a written policy approved by the Board of Directors regarding the scope of disclosure and internal control in the process of publishing risk exposure and capital to ensure the accuracy of all disclosures.
  3. BUS not required to disclose reports, discloses in the risk exposure and capital publication report that “The Bank does not meet certain criteria in accordance with the provisions of Financial Services Authority Regulations and/or legislation.”
  4. Disclosure of risk exposure and capital must be at least in accordance with:
    a) Financial Services Authority Regulations regarding the obligation to provide minimum capital for Sharia commercial banks; b) Financial Services Authority Regulations regarding prudent principles in asset securitization activities for commercial banks; c) Financial Services Authority Regulations regarding the application of governance in the provision of remuneration for Sharia commercial banks and Sharia business units; d) Financial Services Authority Circular regarding the calculation of risk-weighted assets for credit risk using the standard approach for Sharia commercial banks; e) Financial Services Authority Circular regarding the calculation of risk-weighted assets for market risk using the standard approach for Sharia commercial banks; and f) Financial Services Authority Circular regarding the calculation of risk-weighted assets for operational risk using the basic indicator approach for Sharia commercial banks; In the event of changes to Financial Services Authority Regulations and/or Financial Services Authority Circulars, disclosures are adjusted to the latest Financial Services Authority Regulations and/or Financial Services Authority Circulars. B. Quarterly Period
  5. Scope
    The quarterly risk exposure and capital publication report at the end of June position must include at least:
    a. Quantitative information on risk exposure faced by BUS, namely:
  6. Credit Risk
    a) general disclosure, including:
    (1) disclosure of net claims by region;
    (2) disclosure of net claims by remaining contractual maturity; (3) disclosure of net claims by economic sector; (4) disclosure of claims and provisions by region; (5) disclosure of claims and provisions by economic sector; and (6) disclosure of CKPN mutation details; b) disclosure of credit risk using the standard approach, including:
    (1) disclosure of net claims by portfolio category and rating scale; and (2) disclosure of counterparty credit risk, consisting of net claims arising from exposure:
    (a) over-the-counter Sharia hedging transactions; (b) repo transactions; and (c) reverse repo transactions, according to Financial Services Authority Regulations regarding the obligation to provide minimum capital for Sharia commercial banks and Financial Services Authority Circulars regarding the calculation of risk-weighted assets for credit risk using the standard approach for Sharia commercial banks; c) disclosure of credit risk mitigation using the standard approach, including:
    (1) disclosure of net claims by risk weight after considering the impact of credit risk mitigation; and (2) disclosure of net claims and credit risk mitigation techniques; d) disclosure of asset securitization, including:
    (1) disclosure of asset securitization transactions; and (2) disclosure of summary of asset securitization transaction activities in the event that BUS acts as the initial creditor; e) disclosure of risk-weighted asset (ATMR) calculation for credit risk using the standard approach.
  7. Market Risk
    Disclosure of market risk using the standard approach in accordance with Financial Services Authority Regulations regarding the obligation to provide minimum capital for Sharia commercial banks and Financial Services Authority Circulars regarding the calculation of risk-weighted assets for market risk using the standard approach for Sharia commercial banks.
  8. Liquidity Risk
    a) disclosure of Rupiah maturity profile; and b) disclosure of foreign currency maturity profile.
  9. Operational Risk
    Calculation of operational risk in accordance with Financial Services Authority Regulations regarding the obligation to provide minimum capital for Sharia commercial banks and Financial Services Authority Circulars regarding the calculation of risk-weighted assets for operational risk using the basic indicator approach for Sharia commercial banks. b. Capital Information BUS included in BUKU 3 and BUKU 4 must add information regarding capital disclosure based on the Basel III framework, namely:
  1. part 1: capital calculation, which refers to the standard format provided in the Basel Committee on Banking Supervision (BCBS) document;
  2. part 2: capital reconciliation between the statement of financial position and the standard format as referred to in part 1; and
  3. part 3: details of capital instrument features.
  1. Report Format and Filling Guidelines
    a. Quantitative Risk Exposure Information

  1. General
    a) The scope of disclosure of quantitative risk exposure information is the minimum standard that must be met by BUS. In the event that there are risk exposures not covered, BUS may make more extensive disclosures to describe the risk exposures owned. b) Disclosure of quantitative risk exposure information consists of disclosure for BUS individually and consolidated with Subsidiary Entities. BUS that does not have Subsidiary Entities fills in the disclosure of quantitative risk exposure information individually. c) Disclosure of quantitative risk exposure information is presented in Rupiah currency and in the form of comparison with the same period report in the previous year. In the event that disclosure of quantitative risk exposure information is conducted for the first time, disclosure of quantitative risk exposure information does not need to be presented in the form of comparison with the previous year. d) BUS that does not have certain exposures according to the scope of disclosure of quantitative risk exposure information, states an explanation that BUS does not have exposure in the relevant disclosure. Example: Sharia Bank “A” does not have asset securitization exposure. In the disclosure section for asset securitization exposure, Sharia Bank “A” states the explanation that “The Bank does not have asset securitization exposure”. e) Disclosure of quantitative risk exposure information by BUS is not required to be audited by a public accountant. However, BUS must make efforts to ensure the accuracy of all disclosures.

  2. Credit Risk
    a) Net Claims by Region
    (2) Filling Guidelines
    Disclosure of Net Claims by Region

  1. Disclosure of net claims is conducted for asset exposures in the statement of financial position, exposures in the statement of commitments and contingencies, and exposures that cause credit risk due to counterparty failure.
  2. Determination of portfolio categories and calculation of net claims in accordance with Financial Services Authority Regulations regarding the obligation to provide minimum capital for Sharia commercial banks and Financial Services Authority Circulars regarding the calculation of risk-weighted assets for credit risk using the standard approach for Sharia commercial banks.
  3. Regional division is based on the location of customer projects according to the policy of each BUS and is set at least 3 (three) regions. BUS must disclose the details of net claims from each region.
  4. In the event that BUS has a subsidiary, BUS must fill in:
    a. individually; and b. including risk exposures on subsidiaries, using the same format as the individual format. (in millions of Rupiah) Region 1 Region 2 Region 3 etc. Total Region 1 Region 2 Region 3 etc. Total (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) 1 Claims to Government 2 Claims to Public Sector Entities 3 Claims to Multilateral Development Banks and International Organizations 4 Claims to Banks 5 Residential Mortgage Financing 6 Commercial Property Mortgage Financing 7 Employee/Pensioner Financing 8 Claims to Micro, Small Enterprises, and Retail Portfolios 9 Claims to Corporations 10 Overdue Claims 11 Other Assets Total No. Portfolio Category Report Date Report Date Previous Year Net Claims by Region Net Claims by Region

b) Net Claims by Remaining Contractual Maturity (2) Filling Guidelines Disclosure of Net Claims by Remaining Contractual Maturity

  1. Disclosure of net claims is conducted for asset exposures in the statement of financial position, exposures in the statement of commitments and contingencies, and exposures that cause credit risk due to counterparty failure.
  2. Determination of portfolio categories and calculation of net claims in accordance with Financial Services Authority Regulations regarding the obligation to provide minimum capital for Sharia commercial banks and Financial Services Authority Circulars regarding the calculation of risk-weighted assets for credit risk using the standard approach for Sharia commercial banks.
  3. For items in the statement of financial position, statement of commitments and contingencies, and exposures that cause credit risk due to counterparty failure that have contractual maturities, time scale mapping is done based on the remaining time until maturity according to the contract.
  4. For items in the statement of financial position, statement of commitments and contingencies, and exposures that cause credit risk due to counterparty failure that do not have contractual maturities (non-maturity items) are included in the non-contractual column.
  5. In the event that BUS has a subsidiary, BUS must fill in:
    a. individually; and b. including risk exposures on subsidiaries, using the same format as the individual format. (in millions of Rupiah) < 1 Year > 1 yr to 3 yrs

3 yrs
to 5 yrs
Non
Contractual Total < 1 Year > 1 yr to 3 yrs
3 yrs
to 5 yrs
Non
Contractual Total
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) 1 Claims to Government 2 Claims to Public Sector Entities 3 Claims to Multilateral Development Banks and International Organizations 4 Claims to Banks 5 Residential Mortgage Financing 6 Commercial Property Mortgage Financing 7 Employee/Pensioner Financing 8 Claims to Micro, Small Enterprises, and Retail Portfolios 9 Claims to Corporations 10 Overdue Claims 11 Other Assets Total No. Portfolio Category Report Date Report Date Previous Year Net Claims by Remaining Contractual Maturity Net Claims by Remaining Contractual Maturity

c) Net Claims by Economic Sector
(in millions of Rupiah)
No. Economic Sector Claims to
Government
Claims to Public Sector
Entities
Claims to Multilateral Development Banks and International Organizations Claims to Banks Financing Mortgage Residential Financing Mortgage Commercial Property Financing Employee/Pensioner Claims to Micro, Small, and Retail Portfolios Claims to Corporations Claims that Have Matured Other Assets (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) Report Date 1 Agriculture, Hunting, and Forestry 2 Fisheries 3 Mining and Quarrying 4 Manufacturing Industry 5 Electricity, Gas, and Water 6 Construction 7 Wholesale and Retail Trade 8 Accommodation and Food and Beverage Provision 9 Transportation, Warehousing, and Communication 10 Financial Intermediation 11 Real Estate, Rental and Business Services 12 Government Administration, Defense, and Mandatory Social Security 13 Education Services 14 Health and Social Activities Services 15 Community, Social, Cultural, Entertainment, and Other Individual Services 16 Individual Services Serving Households 17 International Bodies and Extra-International Bodies 18 Activities with Unclear Boundaries 19 Not in Business Field 20 Others Total Report Date Previous Year 1 Agriculture, Hunting, and Forestry 2 Fisheries 3 Mining and Quarrying 4 Manufacturing Industry 5 Electricity, Gas, and Water 6 Construction 7 Wholesale and Retail Trade 8 Accommodation and Food and Beverage Provision 9 Transportation, Warehousing, and Communication 10 Financial Intermediation 11 Real Estate, Rental and Business Services 12 Government Administration, Defense, and Mandatory Social Security 13 Education Services 14 Health and Social Activities Services 15 Community, Social, Cultural, Entertainment, and Other Individual Services 16 Individual Services Serving Households 17 International Bodies and Extra-International Bodies 18 Activities with Unclear Boundaries 19 Not in Business Field 20 Others Total

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

  1. Disclosure of net claims is conducted for asset exposures in the statement of financial position, exposures in the statement of commitments and contingencies, and exposures that cause credit risk due to counterparty failure.
  2. Determination of portfolio categories and calculation of net claims in accordance with Financial Services Authority Regulations regarding the obligation to provide minimum capital for Sharia commercial banks and Financial Services Authority Circulars regarding the calculation of risk-weighted assets for credit risk using the standard approach for Sharia commercial banks.
  3. Economic sector division refers to economic sectors in accordance with the provisions of legislation regarding integrated commercial bank reports, with additional sectors for economic sectors from net claims that cannot be classified into any of the existing sectors.
  4. In the event that BUS has a subsidiary, BUS must fill in:
    a. individually; and b. including risk exposures on subsidiaries, using the same format as the individual format.

d) Loans and Provisions by Region
(2) Filling Guidelines
Disclosure of Loans and Provisions by Region

  1. Loans refer to the recorded value of financial assets on the balance sheet before deducting ECL (gross).
  2. Impairment and ECL calculation for financial assets refer to financial accounting standards and PAPSI.
  3. Regional division is based on the location of the customer's project, determined by each BUS policy, and must be set for at least 3 (three) regions. BUS must disclose loan details for each region.
  4. Overdue loans refer to the definition of the overdue loan portfolio category according to the Financial Services Authority Regulation regarding minimum capital adequacy requirements for Islamic general banks and the Financial Services Authority Circular regarding risk-weighted asset calculation for credit risk using the standard approach for Islamic general banks.
  5. Written-off loans are loans that have been written off during the current reporting year.
  6. In the event that a BUS has subsidiaries, the BUS must fill out:
    a. individually; and b. including risk exposure to subsidiaries, using the same format as the individual format.

(in millions of Rupiah)
Region 1 Region 2 Region 3 etc. Total Region 1 Region 2 Region 3 etc. Total (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) 1 Loans 2 Impaired Loans a. Not yet overdue b. Overdue 3 ECL - Individual 4 ECL - Collective 5 Written-off Loans No. Portfolio Category Reporting Date Balance Sheet Reporting Date Previous Year Region Region

e) Loans and Provisions by Economic Sector
(in millions of Rupiah)
Not Yet Overdue Overdue
(1) (2) (3) (4) (5) (6) (7) (8)
Reporting Date Balance Sheet
1 Agriculture, Hunting, and Forestry
2 Fisheries
3 Mining and Quarrying
4 Manufacturing Industry
5 Electricity, Gas, and Water
6 Construction
7 Wholesale and Retail Trade
8 Accommodation and Food and Beverage Services 9 Transportation, Warehousing, and Communication 10 Financial Intermediaries 11 Real Estate, Rental and Business Services 12 Government Administration, Defense, and Mandatory Social Security 13 Educational Services 14 Health and Social Services 15 Community, Social, Cultural, Recreational, and Other Personal Services 16 Personal Services Serving Households 17 International Organizations and Other Extra-International Bodies 18 Activities with Unclear Boundaries 19 Not in Business Field 20 Others Total Reporting Date Previous Year 1 Agriculture, Hunting, and Forestry 2 Fisheries 3 Mining and Quarrying 4 Manufacturing Industry 5 Electricity, Gas, and Water 6 Construction 7 Wholesale and Retail Trade 8 Accommodation and Food and Beverage Services 9 Transportation, Warehousing, and Communication 10 Financial Intermediaries 11 Real Estate, Rental and Business Services 12 Government Administration, Defense, and Mandatory Social Security 13 Educational Services 14 Health and Social Services 15 Community, Social, Cultural, Recreational, and Other Personal Services 16 Personal Services Serving Households 17 International Organizations and Other Extra-International Bodies 18 Activities with Unclear Boundaries 19 Not in Business Field 20 Others Total Written-off Loans No. Economic Sector Loans Impaired Loans ECL - Individual ECL - Collective

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

  1. Loans are the recorded value of financial assets on the balance sheet before deducting ECL (gross).
  2. Impairment and ECL calculation for financial assets refer to financial accounting standards.
  3. Economic sector division refers to economic sectors according to regulations on integrated general bank reports, with additional sectors for economic sectors of net loans that cannot be classified into any of the existing sectors.
  4. Overdue loans refer to the definition of the overdue loan portfolio category according to the Financial Services Authority Regulation regarding minimum capital adequacy requirements for Islamic general banks and the Financial Services Authority Circular regarding risk-weighted asset calculation for credit risk using the standard approach for Islamic general banks.
  5. Written-off loans are loans that have been written off during the current reporting year.
  6. In the event that a BUS has subsidiaries, the BUS must fill out:
    a. individually; and b. including risk exposure to subsidiaries, using the same format as the individual format.

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

  1. Impairment and ECL calculation for financial assets refer to financial accounting standards.
  2. Individual ECL is a reserve formed for financial assets whose impairment is evaluated individually.
  3. Collective ECL is a reserve formed for financial assets whose impairment is evaluated collectively, i.e., financial assets whose impairment is not evaluated individually and/or evaluated individually but there is no objective evidence of impairment.
  4. Other formation (recovery) is reported, including among others, differences in translation of foreign currency transactions.
  5. In the event that a BUS has subsidiaries, the BUS must fill out:
    a. individually; and b. including risk exposure to subsidiaries, using the same format as the individual format.

(in millions of Rupiah)
ECL - Individual ECL - Collective ECL - Individual ECL - Collective (1) (2) (3) (4) (5) (6) 1 Beginning ECL Balance 2 Formation (recovery) of ECL in the current year period (Net) 2.a ECL Formation in the current year period 2.b ECL Recovery in the current year period 3 ECL used for writing off loans in the current year period 4 Other formation (recovery) in the current year period No. Description Reporting Date Balance Sheet Reporting Date Previous Year Ending ECL Balance

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

  1. Net loan disclosure is done for asset exposure on the balance sheet, exposure on the commitment and contingency report, and exposure causing credit risk due to counterparty failure.
  2. Determination of portfolio categories and calculation of net loans are in accordance with the Financial Services Authority Regulation regarding minimum capital adequacy requirements for Islamic general banks and the Financial Services Authority Circular regarding risk-weighted asset calculation for credit risk using the standard approach for Islamic general banks.
  3. Rating agencies and rating scales are in accordance with the Financial Services Authority Regulation regarding rating agencies and ratings recognized by the Financial Services Authority.
  4. In the event that a BUS has subsidiaries, the BUS must fill out:
    (in millions of Rupiah)
    Rating Agency Standard and Poor's AAA AA+ to AA- A+ to A- BBB+ to BBB- BB+ to BB- B+ to B- Less than B- A-1 A-2 A-3 Less than A-3 Fitch International AAA AA+ to AA- A+ to A- BBB+ to BBB- BB+ to BB- B+ to B- Less than B- F1+ to F1 F2 F3 Less than F3 Moody's Investor Service Aaa Aa1 to Aa3 A1 to A3 Baa1 to Baa3 Ba1 to Ba3 B1 to B3 Less than B3 P-1 P-2 P-3 Less than P-3 Fitch Rating Indonesia AAA (idn) AA+(idn) to AA-(idn) A+(idn) to A-(idn) BBB+(idn) to BBB-(idn) BB+(idn) to BB-(idn) B+(idn) to B-(idn) Less than B-(idn) F1+(idn) to F1(idn) F2(idn) F3(idn) Less than F3(idn) Indonesia Securities Rating idAAA idAA+ to idAA- idA+ to idA- idBBB+ to idBBB- id BB+ to idBB- id B+ to idB- Less than idB- idA1 idA2 idA3 to idA4 Less than idA4 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) 1 Claims on Government 2 Claims on Public Sector Entities 3 Claims on Multilateral Development Banks and International Institutions 4 Claims on Banks 5 Residential Mortgages 6 Commercial Property Mortgages 7 Employee/Pensioner Financing 8 Claims on Micro, Small Enterprises and Retail Portfolio 9 Claims on Corporations 10 Overdue Claims 11 Other Assets TOTAL (in millions of Rupiah) Rating Agency Standard and Poor's AAA AA+ to AA- A+ to A- BBB+ to BBB- BB+ to BB- B+ to B- Less than B- A-1 A-2 A-3 Less than A-3 Fitch International AAA AA+ to AA- A+ to A- BBB+ to BBB- BB+ to BB- B+ to B- Less than B- F1+ to F1 F2 F3 Less than F3 Moody's Investor Service Aaa Aa1 to Aa3 A1 to A3 Baa1 to Baa3 Ba1 to Ba3 B1 to B3 Less than B3 P-1 P-2 P-3 Less than P-3 Fitch Rating Indonesia AAA (idn) AA+(idn) to AA-(idn) A+(idn) to A-(idn) BBB+(idn) to BBB-(idn) BB+(idn) to BB-(idn) B+(idn) to B-(idn) Less than B-(idn) F1+(idn) to F1(idn) F2(idn) F3(idn) Less than F3(idn) Indonesia Securities Rating idAAA idAA+ to idAA- idA+ to idA- idBBB+ to idBBB- id BB+ to idBB- id B+ to idB- Less than idB- idA1 idA2 idA3 to idA4 Less than idA4 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) 1 Claims on Government 2 Claims on Public Sector Entities 3 Claims on Multilateral Development Banks and International Institutions 4 Claims on Banks 5 Residential Mortgages 6 Commercial Property Mortgages 7 Employee/Pensioner Financing 8 Claims on Micro, Small Enterprises and Retail Portfolio 9 Claims on Corporations 10 Overdue Claims 11 Other Assets TOTAL Reporting Date Previous Year Portfolio Category Net Loans Long-term Rating Short-term Rating No Rating Total Reporting Date Portfolio Category Net Loans Long-term Rating Short-term Rating No Rating Total

a. individually; and b. including risk exposure to subsidiaries, using the same format as the individual format. h) Counterparty Credit Risk (1) Format for Shariah Over-the-Counter Derivative Transaction Reports (2) Format for Repo Transaction Reports (in millions of Rupiah) ≤ 1 Year

1 Year -
≤ 5 Years
5 Years ≤ 1 Year
1 Year -
≤ 5 Years
5 Years
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) 1 Shariah compliant profit rate swap 2 Shariah compliant foreign currency swap 3 Others TOTAL Net Loans After CRD No. Underlying Variable Reporting Date Balance Sheet Reporting Date Previous Notional Value Shariah Hedging Claims Shariah Hedging Liabilities Net Loans Before CRD CRD Net Loans After CRD Notional Value Shariah Hedging Claims Shariah Hedging Liabilities Net Loans Before CRD CRD (in millions of Rupiah) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 1 Claims on Government 2 Claims on Public Sector Entities 3 Claims on Multilateral Development Banks and International Institutions 4 Claims on Banks 5 Claims on Micro, Small Enterprises and Retail Portfolio 6 Claims on Corporations TOTAL Net Loans ATMR No. Portfolio Category Reporting Date Balance Sheet Reporting Date Previous Fair Value SSB Repo Repo Liabilities Net Loans ATMR Fair Value SSB Repo Repo Liabilities

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

  1. Credit risk due to counterparty failure arises, among others, from over-the-counter (OTC) shariah hedging transactions and repo or reverse repo transactions, both for trading book and banking book positions.
  2. Calculation of credit risk due to counterparty failure is in accordance with the Financial Services Authority Regulation regarding minimum capital adequacy requirements for Islamic general banks and the Financial Services Authority Circular regarding risk-weighted asset calculation for credit risk using the standard approach for Islamic general banks.
  3. In the event that a BUS has subsidiaries, the BUS must fill out:
    a. individually; and b. including risk exposure to subsidiaries, using the same format as the individual format.

(in millions of Rupiah)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
1 Claims on Government
2 Claims on Public Sector Entities
3 Claims on Multilateral Development
Banks and International Institutions
4 Claims on Banks
5 Claims on Micro, Small Enterprises and
Retail Portfolio
6 Claims on Corporations
TOTAL
Net Loans
After CRD
ATMR After
CRD
No. Portfolio Category
Reporting Date Balance Sheet Reporting Date Previous Net Loans Value MRK Net Loans After CRD ATMR After CRD Net Loans Value MRK

i) Net Loans by Risk Weight after Considering the Impact of Credit Risk Mitigation (in millions of Rupiah) 0% 20% 35% 40% 45% 50% 75% 100% 150% Others 0% 20% 35% 40% 45% 50% 75% 100% 150% Others (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) (26) A Balance Sheet Exposure 1 Claims on Government 2 Claims on Public Sector Entities 3 Claims on Multilateral Development Banks and International Institutions 4 Claims on Banks 5 Residential Mortgages 6 Commercial Property Mortgages 7 Employee/Pensioner Financing 8 Claims on Micro, Small Enterprises and Retail Portfolio 9 Claims on Corporations 10 Overdue Claims 11 Other Assets Total Balance Sheet Exposure B Commitment and Contingency Report Exposure 1 Claims on Government 2 Claims on Public Sector Entities 3 Claims on Multilateral Development Banks and International Institutions 4 Claims on Banks 5 Residential Mortgages 6 Commercial Property Mortgages 7 Employee/Pensioner Financing 8 Claims on Micro, Small Enterprises and Retail Portfolio 9 Claims on Corporations 10 Overdue Claims Total Commitment and Contingency Report Exposure C Counterparty Credit Risk Exposure 1 Claims on Government 2 Claims on Public Sector Entities 3 Claims on Multilateral Development Banks and International Institutions 4 Claims on Banks 5 Claims on Micro, Small Enterprises and Retail Portfolio 6 Claims on Corporations Total Counterparty Credit Risk Exposure ATMR Capital Charge No. Portfolio Category Net Loans After Considering Impact of Credit Risk Mitigation Net Loans After Considering Impact of Credit Risk Mitigation Reporting Date ATMR Capital Charge Reporting Date Previous Year

(2) Filling Guidelines
Disclosure of Net Loans by Risk Weight After Considering the Impact of Credit Risk Mitigation

  1. Net loan disclosure is done for asset exposure on the balance sheet, exposure on the commitment and contingency report, and exposure causing credit risk due to counterparty failure.
  2. Determination of portfolio categories, calculation of net loans, and calculation of the impact of credit risk mitigation are in accordance with the Financial Services Authority Regulation regarding minimum capital adequacy requirements for Islamic general banks and the Financial Services Authority Circular regarding risk-weighted asset calculation for credit risk using the standard approach for Islamic general banks.
  3. Capital charge is the result of multiplying ATMR with the CAR ratio according to the Financial Services Authority Regulation regarding minimum capital adequacy requirements for Islamic general banks.
  4. Example of filling:
    PT Bank Syariah “A” has loans classified in the portfolio category of claims on corporations amounting to Rp100,000,000,000.00 (one hundred billion rupiah). The loans do not have a rating, so a risk weight of 100% (one hundred percent) is applied. Part of the aforementioned loans amounting to Rp30,000,000,000.00 (thirty billion rupiah) is secured with cash collateral having a risk weight of 0% (zero percent). Filling on the row for claims on corporations is as follows:
    Rp70,000,000,000.00 (seventy billion rupiah) is filled in the 100% (one hundred percent) risk weight column and Rp30,000,000,000.00 (thirty billion rupiah) is filled in the 0% (zero percent) risk weight column.
  5. In the event that a BUS has subsidiaries, the BUS must fill out:
    a. individually; and b. including risk exposure to subsidiaries, using the same format as the individual format.

j) Net Loans and Credit Risk Mitigation Techniques (in millions of Rupiah) Collateral Guarantees Insurance Financing Others Collateral Guarantees Insurance Financing Others (1) (2) (3) (4) (5) (6) (7) (8)=(3)-[(4)+(5)+(6)+(7) (9) (10) (11) (12) (13) (14)=(9)-[(10)+(11)+(12)+(13) A Balance Sheet Exposure 1 Claims on Government 2 Claims on Public Sector Entities 3 Claims on Multilateral Development Banks and International Institutions 4 Claims on Banks 5 Residential Mortgages 6 Commercial Property Mortgages 7 Employee/Pensioner Financing 8 Claims on Micro, Small Enterprises and Retail Portfolio 9 Claims on Corporations 10 Overdue Claims 11 Other Assets Total Balance Sheet Exposure B Commitment and Contingency Report Exposure 1 Claims on Government 2 Claims on Public Sector Entities 3 Claims on Multilateral Development Banks and International Institutions 4 Claims on Banks 5 Residential Mortgages 6 Commercial Property Mortgages 7 Employee/Pensioner Financing 8 Claims on Micro, Small Enterprises and Retail Portfolio 9 Claims on Corporations 10 Overdue Claims Total Commitment and Contingency Report Exposure C Counterparty Credit Risk Exposure 1 Claims on Government 2 Claims on Public Sector Entities 3 Claims on Multilateral Development Banks and International Institutions 4 Claims on Banks 5 Claims on Micro, Small Enterprises and Retail Portfolio 6 Claims on Corporations Total Counterparty Credit Risk Exposure Total (A+B+C) No. Portfolio Category Reporting Date Balance Sheet Reporting Date Previous Year Net Loans Secured Portion Unsecured Portion Net Loans Secured Portion Unsecured Portion

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

  1. Determination of portfolio categories, calculation of net loans, and criteria for credit risk mitigation techniques that can be used are in accordance with the Financial Services Authority Regulation regarding minimum capital adequacy requirements for Islamic general banks and the Financial Services Authority Circular regarding risk-weighted asset calculation for credit risk using the standard approach for Islamic general banks.
  2. Example of filling:
    PT Bank Syariah “A” has loans classified in the portfolio category of claims on corporations amounting to Rp100,000,000,000.00 (one hundred billion rupiah). Part of the aforementioned loans amounting to Rp30,000,000,000.00 (thirty billion rupiah) is secured with cash collateral and part of the loans amounting to Rp50,000,000,000.00 (fifty billion rupiah) is secured with guarantees from a recognized issuer. Filling on the row for claims on corporations is as follows:
    Rp30,000,000,000.00 (thirty billion rupiah) is filled in the secured portion with collateral column, Rp50,000,000,000.00 (fifty billion rupiah) is filled in the secured portion with guarantees column, and Rp20,000,000,000.00 (twenty billion rupiah) is filled in the unsecured portion column.
  3. In the event that a BUS has subsidiaries, the BUS must fill out:
    a. individually; and b. including risk exposure to subsidiaries, using the same format as the individual format.

k) Asset Securitization Transactions
(2) Filling Guidelines
Disclosure of Securitization Transactions

  1. Calculation of risk weight and/or capital reduction factor for securitization exposure is in accordance with the Financial Services Authority Regulation regarding prudential principles in asset securitization activities for general banks.
  2. Determination of risk weight for securitization exposure claims other than those regulated in the Financial Services Authority Regulation regarding prudential principles in asset securitization activities for general banks is in accordance with the Financial Services Authority Regulation regarding minimum capital adequacy requirements for Islamic general banks and the Financial Services Authority Circular
    (in millions of Rupiah)
    Overdue
    Not Yet Overdue
    Overdue
    Not Yet Overdue
    (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) 1 Bank acts as initial creditor
  • Type of exposure (example: residential mortgage)
    2 Bank acts as credit support provider:
    a. First loss risk coverage facility
  • Type of exposure (example: residential mortgage)
    b. Second loss risk coverage facility
  • Type of exposure (example: residential mortgage)
    Bank acts as liquidity facility provider
  • Type of exposure (example: residential mortgage)
    4 Bank acts as service provider
  • Type of exposure (example: residential mortgage)
    5 Bank acts as custodian bank
  • Type of exposure (example: residential mortgage)
    6 Bank acts as investor a. Senior trache
  • Type of exposure (example: residential mortgage)
    b. Junior trache
  • Type of exposure (example: residential mortgage)
    Value of Securitised Assets that have Experienced Impairment Profit/Loss from Securitization Activities ATMR Capital Reduction No. Securitization Exposure Reporting Date Balance Sheet Reporting Date Previous Year Value of Securitised Assets Value of Securitised Assets that have Experienced Impairment Profit/Loss from Securitization Activities ATMR Capital Reduction Value of Securitised Assets

regarding risk-weighted asset calculation for credit risk using the standard approach for Islamic general banks.
3. In the event that a BUS has subsidiaries, the BUS must fill out:
a. individually; and b. including risk exposure to subsidiaries, using the same format as the individual format. l) Asset Securitization Transactions When BUS Acts as Initial Creditor (2) Filling Guidelines Disclosure of Summary of Asset Securitization Transaction Activities when BUS Acts as Initial Creditor

  1. Determination of portfolio categories is in accordance with the Financial Services Authority Regulation regarding risk-weighted asset calculation for credit risk using the standard approach for Islamic general banks.
    (in millions of Rupiah)
    (1) (2) (3) (4) (5) (6)
    1 Claims on Government
    2 Claims on Public Sector Entities
    3 Claims on Multilateral Development
    Banks and International Institutions
    4 Claims on Banks
    5 Residential Mortgages
    6 Commercial Property Mortgages
    7 Employee/Pensioner Financing
    8 Claims on Micro, Small Enterprises and
    Retail Portfolio
    9 Claims on Corporations
    10 Other Assets
    Total
    No. Underlying Asset
    Reporting Date Balance Sheet Reporting Date Previous Year Value of Securitised Assets Profit/Loss from Sale Value of Securitised Assets Profit/Loss from Sale

  2. In the event that a Sharia Business Unit (BUS) acts as the initial creditor, securitization transactions must comply with the regulations of the Financial Services Authority (OJK) regarding prudential principles in asset securitization activities for commercial banks.

  3. The column for the value of securitized assets is filled with the value of transferred assets, equal to the book value of the assets in the Statement of Financial Position on the date of transfer.

  4. The column for profit/loss on sale is filled with the difference between the transfer value and the book value of the assets in the Statement of Financial Position.

  5. In the event that a BUS has subsidiaries, the BUS must fill out:
    a. individually; and b. including risk exposures to subsidiaries, using the same format as the individual format.

m) Calculation of Risk-Weighted Assets (RWA) for Credit Risk Using the Standardized Approach

(1) Format of Asset Exposure Report in the Statement of Financial Position (in millions of Rupiah)

(1)(2)(3)(4)(5)(6)(7)(8)
No. Portfolio CategoryPosition DateStatement of Financial Position DatePrevious Year's Statement DateNet ClaimsRWA Before MRKRWA After MRKNet ClaimsRWA Before MRKRWA After MRK
1 Claims on Government
2 Claims on Public Sector Entities
3 Claims on Multilateral Development Banks and International Organizations
4 Claims on Banks
5 Residential Mortgages
6 Commercial Property Mortgages
7 Employee/Pension Financing
8 Claims on Micro, Small Enterprises and Retail Portfolios
9 Claims on Corporates
10 Past Due Claims
11 Other Assets
TOTAL

(2) Format of Commitment and Contingent Liability Exposure Report in the Commitment and Contingency Report (in millions of Rupiah)

(1)(2)(3)(4)(5)(6)(7)(8)
No. Portfolio CategoryPosition DateStatement of Financial Position DatePrevious Year's Statement DateNet ClaimsRWA Before MRKRWA After MRKNet ClaimsRWA Before MRKRWA After MRK
1 Claims on Government
2 Claims on Public Sector Entities
3 Claims on Multilateral Development Banks and International Organizations
4 Claims on Banks
5 Residential Mortgages
6 Commercial Property Mortgages
7 Employee/Pension Financing
8 Claims on Micro, Small Enterprises and Retail Portfolios
9 Claims on Corporates
10 Past Due Claims
TOTAL

(3) Format of Exposure Report Causing Credit Risk due to Counterparty Failure (Counterparty Credit Risk)

(4) Format of Exposure Report Causing Credit Risk due to Settlement Failure (Settlement Risk) (in millions of Rupiah)

(1)(2)(3)(4)(5)(6)(7)(8)
No. Portfolio CategoryPosition DateStatement of Financial Position DatePrevious Year's Statement DateNet ClaimsRWA Before MRKRWA After MRKNet ClaimsRWA Before MRKRWA After MRK
1 Claims on Government
2 Claims on Public Sector Entities
3 Claims on Multilateral Development Banks and International Organizations
4 Claims on Banks
5 Claims on Micro, Small Enterprises and Retail Portfolios
6 Claims on Corporates
TOTAL
(1)(2)(3)(4)(5)(6)(7)(8)
No. Transaction TypePosition DateStatement of Financial Position DatePrevious Year's Statement DateExposure ValueCapital Reduction FactorRWA After MRKExposure ValueCapital Reduction FactorRWA After MRK
1 Delivery versus payment
a. 8% Capital Charge (5-15 days)
b. 50% Capital Charge (16-30 days)
c. 75% Capital Charge (31-45 days)
d. 100% Capital Charge (>45 days)
2 Non-delivery versus payment
TOTAL

(5) Format of Securitization Exposure Report

(6) Format of Total Credit Risk Measurement Report

(7) Filling Guidelines
Disclosure of Risk-Weighted Asset (RWA) Calculation for Credit Risk Using the Standardized Approach

  1. The calculation of credit risk RWA must comply with the regulations of the Financial Services Authority (OJK) regarding minimum capital adequacy requirements for Sharia commercial banks and the Circular Letter of the Financial Services Authority regarding the calculation of risk-weighted assets for credit risk using the standardized approach for Sharia commercial banks.

  2. In the event that a BUS has subsidiaries, the BUS must fill out:
    a. individually; and b. including risk exposures to subsidiaries, using the same format as the individual format.

(1)(2)(3)(4)(5)(6)
No. Transaction TypePosition DateStatement of Financial Position DatePrevious Year's Statement DateCapital Reduction FactorRWA After MRKCapital Reduction FactorRWA After MRK
1 Supporting Financing Facilities meeting requirements
Supporting Financing Facilities not meeting requirements
3 Financing Facilities meeting requirements
4 Financing Facilities not meeting requirements
5 Purchases of Asset-Backed Securities meeting requirements
6 Purchases of Asset-Backed Securities not meeting requirements
7 Securitization Exposures not covered by OJK regulations on prudential principles in asset securitization activities for commercial banks
TOTAL
TOTAL CREDIT RISK RWAPosition DateStatement of Financial Position DatePrevious Year's Statement DateTOTAL CAPITAL REDUCTION FACTORPosition DateStatement of Financial Position DatePrevious Year's Statement Date
  1. Market Risk
    a) Report Format b) Filling Guidelines
    Disclosure of Market Risk Using the Standardized Method

The calculation of market risk must comply with the Circular Letter of the Financial Services Authority regarding the calculation of risk-weighted assets for market risk using the standardized method for Sharia commercial banks.

(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)
No. Risk TypePosition DateStatement of Financial Position DatePrevious Year's Statement DateConsolidated Bank Capital ChargeConsolidated Bank RWAPosition DateStatement of Financial Position DatePrevious Year's Statement DateConsolidated Bank Capital ChargeConsolidated Bank RWA
1 Interest Rate Benchmark Risk
a. Specific Risk
b. General Risk
2 Exchange Rate Risk
3 Equity Risk 1)
4 Commodity Risk 1)
TOTAL

Note: 1) For BUSs that have subsidiaries with the aforementioned risk exposures

  1. Liquidity Risk
    a) Format of Rupiah Maturity Profile Disclosure Report (in millions of Rupiah)
(1)(3)(4)(5)(6)(7)(8)(3)(4)(5)(6)(7)(8)
No. PositionBalance Position DateStatement DateBalance Position DatePrevious Year's Statement DateMaturity ≤ 1 monthMaturity > 1 month to 3 monthsMaturity > 3 months to 6 monthsMaturity > 6 months to 12 monthsMaturity > 12 monthsMaturity ≤ 1 monthMaturity > 1 month to 3 monthsMaturity > 3 months to 6 monthsMaturity > 6 months to 12 monthsMaturity > 12 months
I STATEMENT OF FINANCIAL POSITION
A. Assets
1. Cash
2. Deposits at Bank Indonesia
3. Deposits at other banks
4. Securities held
5. Receivables:
a. Murabahah receivables (gross)
b. Salam receivables
c. Istishna' receivables
d. Qardh receivables
6. Profit-sharing financing:
a. Mudharabah financing
b. Musyarakah financing
7. Leasing financing
8. Other assets
B. Liabilities
1. Third-party funds
a. Wadiah checking accounts
b. Mudharabah deposits
c. Wadiah savings
5. Other third-party funds
6. Other liabilities
7. Liabilities to Bank Indonesia
3. Liabilities to other banks
4. Securities issued
5. Financing received
Other liabilities
C. COMMITMENT AND CONTINGENCY REPORT
1. Commitment obligations
2. Contingent obligations
D. Difference (A-B)
MATURITY PROFILE REPORT
(Rupiah)

b) Format of Foreign Currency Maturity Profile Disclosure Report (in millions of Rupiah)

(1)(3)(4)(5)(6)(7)(8)(3)(4)(5)(6)(7)(8)
No. PositionBalance Position DateStatement DateBalance Position DatePrevious Year's Statement DateMaturity ≤ 1 monthMaturity > 1 month to 3 monthsMaturity > 3 months to 6 monthsMaturity > 6 months to 12 monthsMaturity > 12 monthsMaturity ≤ 1 monthMaturity > 1 month to 3 monthsMaturity > 3 months to 6 monthsMaturity > 6 months to 12 monthsMaturity > 12 months
I STATEMENT OF FINANCIAL POSITION
A. Assets
1. Cash
2. Deposits at Bank Indonesia
3. Deposits at other banks
4. Securities held
5. Receivables:
a. Murabahah receivables (gross)
b. Salam receivables
c. Istishna' receivables
d. Qardh receivables
6. Profit-sharing financing:
a. Mudharabah financing
b. Musyarakah financing
7. Leasing financing
8. Other assets
B. Liabilities
1. Third-party funds
a. Wadiah checking accounts
b. Mudharabah deposits
c. Wadiah savings
5. Other third-party funds
6. Other liabilities
7. Liabilities to Bank Indonesia
3. Liabilities to other banks
4. Securities issued
5. Financing received
Other liabilities
C. COMMITMENT AND CONTINGENCY REPORT
1. Commitment obligations
2. Contingent obligations
D. Difference (A-B)
MATURITY PROFILE REPORT
(Foreign Currency)

c) Filling Guidelines
Disclosure of Rupiah and Foreign Currency Maturity Profiles

  1. The maturity profile report is a representation of asset, liability, and administrative account positions mapped onto a timeline. Mapping is performed based on the remaining time until maturity according to the contract for positions in the statement of financial position and the commitment and contingency report that have contractual maturities and/or assumptions for positions in the statement of financial position and the commitment and contingency report that do not have contractual maturities (non-maturity items).

  2. Explanations of statement of financial position and commitment and contingency report positions must comply with regulations regarding integrated commercial bank reports.

  3. The timeline mapping is as follows:
    a. for those maturing within 1 (one) month from now; b. for those maturing more than 1 (one) month but within 3 (three) months from now;
    c. for those maturing more than 3 (three) months but within 6 (six) months from now;
    d. for those maturing more than 6 (six) months but within 12 (twelve) months from now; and e. for those maturing more than 12 (twelve) months from now.

  4. Balance
    This column is filled according to the BUS's bookkeeping at the end of the month in millions of Rupiah. The sum of balances for each position must be equal to the sum of all time buckets for each respective position.

  5. In the event that a BUS has subsidiaries, the BUS must fill out:
    a. individually; and b. including risk exposures to subsidiaries, using the same format as the individual format.

  1. Operational Risk
    a) Report Format b) Filling Guidelines
    Disclosure of Operational Risk

  1. The calculation of operational risk must comply with the regulations of the Financial Services Authority (OJK) regarding minimum capital adequacy requirements for Sharia commercial banks and the Circular Letter of the Financial Services Authority regarding the calculation of risk-weighted assets for operational risk using the basic indicator approach for Sharia commercial banks.

  2. In the event that a BUS has subsidiaries, the BUS must fill out:
    a. individually; and b. including risk exposures to subsidiaries, using the same format as the individual format.

(1)(2)(3)(4)(5)(6)(7)(8)
No. Approach UsedPosition DateStatement of Financial Position DatePrevious Year's Statement DateGross Income (Average of last 3 years)Capital ChargeRWAGross Income (Average of last 3 years)Capital ChargeRWA
1 Standardized indicator approach
TOTAL

b. Capital Disclosure Based on the Basel III Framework

  1. Capital Calculation
    a) Report Format
ComponentComponent (Indonesian)Amount (in millions of Rupiah)No. Ref. from Consolidated Statement of Financial PositionFilling Guidelines (not displayed on BUS website publication)No. Ref. from KPMM Publication ReportNotes
Common Equity Tier 1 capital:<br>instruments and reservesModal Inti Utama/Common Equity Tier I (CET1): Instrumen dan Tambahan Modal Disetor
1 Directly issued qualifying common share (and equivalent for non-joint stock companies) capital plus related stock surplusSaham biasa (termasuk stock surplus)I.1.1I.1.2.1.2.1I.1.2.2.2.1I.1.2.1.2.5I.1.2.1.2.6
Net off treasury stock dan agio/disagio:<br>• Modal disetor<br>• Agio<br>• Disagio<br>• Dana Setoran Modal<br>• Modal Sumbangan
2 Retained earningsLaba ditahanI .1.2.1.2.3I .1.2.1.2.4Merupakan:<br>• laba tahun lalu;<br>dan<br>• laba tahun berjalan
3 Accumulated other comprehensive income (and other reserves)Akumulasi penghasilan komprehensif lain (dan cadangan lain)I .1.2.1.1.2I .1.2.1.1.1I .1.2.2.1.2I .1.2.2.2.4I .1.2.1.1.3I.1.2.1.2.2
Jumlah pendapatan komprehensif lain yang diakui (net) hanya sesuai dengan ketentuan Peraturan Otoritas Jasa Keuangan mengenai kewajiban penyediaan modal minimum bagi bank umum syariah dan cadangan lainnya, yaitu:<br>• Potensi keuntungan/kerugian) dari peningkatan/penu runan)nilai wajar aset keuangan dalam kelompok AFS<br>• Selisih lebih/kurang penjabaran laporan keuangan<br>• saldo surplus revaluasi aset tetap<br>• Cadangan umum
4 Directly issued capital subject to phase out from CET1 (only applicable to non-joint stock companies)Modal yang termasuk phase out dari CET1N/AN/A
5 Common share capital issued by subsidiaries and held by third parties (amount allowed in group CET1)Kepentingan Non Pengendali yang dapat diperhitungkanI .1.3Untuk BUS yang memiliki Entitas Anak (secara konsolidasi)
6. CET1 capital before regulatory adjustmentsCET1 sebelum regulatory adjustmentCET1 capital: regulatory adjustments<br>CET1: Faktor Pengurang (Regulatory Adjustment)
7 Prudential valuation adjustmentsSelisih kurang jumlah penyesuaian nilai wajar dari instrumen keuangan dalam trading bookI.1.2.2.2.5
8 Goodwill (net of related tax liability)GoodwillI .1.4.2
9 Other intangibles other than mortgage-servicing rights (net of related tax liability)Aset tidak berwujud lain (selain Mortgage-Servicing Rights)I .1.4.3
10 Deferred tax assets that rely on future profitability excluding those arising from temporary differences (net of related tax liability)Aset pajak tangguhan yang berasal dari future profitabilityN/AN/A
11 Cash-flow hedge reserveCash-flow hedge reserveN/AN/A
12 Shortfall of provisions to expected lossesShortfall on provisions to expected lossesN/AN/A
13 Securitisation gain on sale (as set out in paragraph 562 of Basel II framework)Keuntungan dari sekuritisasiN/AN/A
14 Gains and losses due to changes in own credit risk on fair valued liabilitiesPeningkatan/penurunan nilai wajar atas kewajiban keuangan (DVA)N/AN/A
15 Defined-benefit pension fund net assetsAset pensiun imbalan pastiN/AN/A
16 Investments in own shares (if not already netted off paid-in capital on reported balance sheet)Investasi pada saham sendiri (jika belum di net dalam modal pada Laporan Posisi Keuangan)N/AN/A
17 Reciprocal cross-holdings in common equityKepemilikan silang pada instrumen CET1 pada entitas lainN/AN/A
18 Investments in the capital of Banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the Bank does not own more than 10% of the issued share capital (amount above 10% threshold)Investasi pada modal bank, entitas keuangan dan asuransi diluar cakupan konsolidasi secara ketentuan, net posisi short yang diperkenankan, dimana Bank tidak memiliki lebih dari 10% modal saham yang diterbitkan (jumlah di atas batasan 10%)N/AN/A
19 Significant investments in the common stock of Banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions (amount above 10% threshold)Investasi signifikan pada saham biasa Bank, entitas keuangan dan asuransi di luar cakupan konsolidasi secara ketentuan net posisi short yang diperkenankan (jumlah di atas batasan 10%)N/AN/A
20 Mortgage servicing rights (amount above 10% threshold)Mortgage servicing rightsI .1.4.3 salah satu komponen aset tidak berwujud lainnya
21 Deferred tax assets arising from temporary differences (amount above 10% threshold, net of related tax liability)Aset pajak tangguhan yang berasal dari perbedaan temporer (jumlah di atas batasan 10%, net dari kewajiban pajak)N/AN/A
22 Amount exceeding the 15% thresholdJumlah melebihi batasan 15% dari:<br>N/AN/AN/A
23 of which: significant investments in the common stock of financialsinvestasi signifikan pada saham biasa financialsN/AN/A
24 of which: mortgage servicing rightsmortgage servicing rightsN/AN/A
25 of which: deferred tax assets arising from temporary differencespajak tangguhan dari perbedaan temporerN/AN/A
26. National specific regulatory adjustmentsPenyesuaian berdasarkan ketentuan spesifik nasional
26a. Selisih PPA dan CKPNI.1.2.2.2.4
26b. PPA atas aset non produktifI.1.2.2.2.6
26c. Aset Pajak TangguhanI .1.4.1 Net dengan kewajiban pajak tangguhan
26d. PenyertaanI .1.4.4
26e. Kekurangan modal pada perusahaan anak asuransiI.1.4.5
26f. Eksposur sekuritisasiI.1.4.6
26g. LainnyaN/A
27 Regulatory adjustments applied to CET1 due to insufficient Additional Tier 1 (AT1) and Tier 2 to cover deductionsPenyesuaian pada CET1 akibat AT1 dan Tier 2 lebih kecil daripada faktor pengurangnyaI .1.4.7.1Penempatan dana pada instrumen AT1 dan/atau Tier 2 pada Bank lain, dalam hal jumlah AT1 dan/atau Tier 2 tidak mencukupi
28. Total regulatory adjustments to CET1Jumlah pengurang (regulatory adjustment) terhadap CET1
29. CET1 capitalJumlah CET1 setelah faktor pengurang
AT1 capital: instrumentsModal Inti Tambahan (Additional Tier 1)/AT1: Instrumen
30 Directly issued qualifying AT1 instruments plus related stock surplusInstrumen AT1 yang diterbitkan oleh Bank (termasuk stock surplus)Jumlah row 31 dan 32
31 of which: classified as equity under applicable accounting standardsYang diklasifikasikan sebagai ekuitas berdasarkan standar akuntansiI.2.2.1I.2.2.2.aI.2.2.2.bNet off treasury stock dan agio/disagio:<br>• agio<br>• disagio
32 of which: classified as liabilities under applicable accounting standardsYang diklasifikasikan sebagai liabilitas berdasarkan standar akuntansiI .2.2.1a, b, c
33 Directly issued capital instruments subject to phase out from AT1Modal yang termasuk phase out dari AT1N/AN/A
34 AT1 instruments (and CET1 instruments not included in row 5) issued by subsidiaries and held by third parties (amount allowed in group AT1)Instrumen AT1 yang diterbitkan oleh Entitas Anak yang diakui dalam perhitungan KPMM secara konsolidasiI .2.2.1d
35 of which: instruments issued by subsidiaries subject to phase outInstrumen yang diterbitkan Entitas Anak yang termasuk phase outN/AN/A
36 AT1 capital before regulatory adjustmentsJumlah AT1 sebelum regulatory adjustment
AT1 capital: regulatory adjustmentsModal Inti Tambahan: Faktor Pengurang (Regulatory Adjustment)
37 Investments in own AT1 instrumentsInvestasi pada instrumen AT1 sendiriN/AN/A
38 Reciprocal cross-holdings in AT1 instrumentsKepemilikan silang pada instrumen AT1 pada entitas lainN/AN/A
39 Investments in the capital of Banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the Bank does not own more than 10% of the issued common share capital of the entity (amount above 10% threshold)Investasi pada modal bank, entitas keuangan dan asuransi diluar cakupan konsolidasi secara ketentuan, net posisi short yang diperkenankan, dimana Bank tidak memiliki lebih dari 10% modal saham yang diterbitkan (jumlah di atas batasan 10%)N/AN/A
40 Significant investments in the capital of Banking, financial and insurance entities that are outside the scope of regulatory consolidation (net of eligible short positions)Investasi signifikan pada modal Bank, entitas keuangan dan asuransi di luar cakupan konsolidasi secara ketentuanN/AN/A
41 National specific regulatory adjustmentsPenyesuaian berdasarkan ketentuan spesifik nasional
41a. Penempatan dana pada instrumen AT1 pada Bank lainI.2.2.3.1
42 Regulatory adjustments applied to Additional Tier 1 due to insufficient Tier 2 to cover deductionsPenyesuaian pada AT1 akibat Tier 2 lebih kecil daripada faktor pengurangnyaI.2.2.3.1Penempatan dana pada instrumen Tier 2 pada Bank lain, dalam hal jumlah Tier 2 tidak mencukupi.
43. Total regulatory adjustments to AT1 capitalJumlah faktor pengurang (regulatory adjustment) terhadap AT1
44. AT1 capitalJumlah AT1 setelah faktor pengurang
45. Tier 1 capital (T1 = CET1 + AT1)Jumlah Modal Inti (Tier 1 = CET1 + AT1)
Tier 2 capital: instruments and provisionsModal Pelengkap (Tier 2): Instumen dan cadangan
46 Directly issued qualifying Tier 2 instruments plus related stock surplusInstrumen T2 yang diterbitkan oleh Bank (termasuk stock surplus)II.1.bII.1.cII.1.dII.1.fII.2.aII.2.b
Net off treasury stock dan agio/disagio:<br>• surat berharga subordinasi<br>• pinjaman subordinasi<br>• mandatory convertible bond<br>• amortisasi<br>• agio<br>• disagio
47 Directly issued capital instruments subject to phase out from Tier 2Modal yang termasuk phase out dari Tier 2N/AN/A
48 Tier 2 instruments (and CET1 and AT1 instruments not included in rows 5 or 34) issued by subsidiaries and held by third parties (amount allowed in group Tier 2)Instrumen Tier 2 yang diterbitkan oleh Entitas Anak yang diakui dalam perhitungan KPMM secara konsolidasiII.1e
49 of which: instruments issued by subsidiaries subject to phase outModal yang diterbitkan Entitas Anak yang termasuk phase outN/AN/A
50 Provisionscadangan umum PPA atas aset produktif yang wajib dihitung dengan jumlah paling tinggi sebesar 1,25% dari ATMR untuk Risiko Kredit + Cadangan TujuanII.3• cadangan umum PPA atas aset produktif yang wajib dihitung
51. Tier 2 capital before regulatory adjustmentsJumlah Modal Pelengkap (Tier 2) sebelum faktor pengurang
Tier 2 capital: regulatory adjustmentsModal Pelengkap (Tier 2): Faktor Pengurang (Regulatory Adjustment)

52 Investments in own Tier 2 instruments
Investasi pada instrumen Tier 2 sendiri
N/A N/A
53 Reciprocal cross-holdings in
Tier 2 instruments
Pemilikan instrumen Tier 2 secara resiprokal N/A N/A 54 Investments in the capital of Banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the Bank does not own more than 10% of the issued common share capital of the entity (amount above the 10% threshold) Investasi pada modal bank, entitas keuangan dan asuransi diluar cakupan konsolidasi secara ketentuan, net posisi short yang diperkenankan, dimana Bank tidak memiliki lebih dari 10% modal saham yang diterbitkan (jumlah di atas batasan 10%) N/A N/A 55 Significant investments in the capital Banking, financial and insurance entities that are outside the scope of regulatory consolidation (net of eligible short positions) Investasi signifikan pada modal Bank, entitas keuangan dan asuransi di luar cakupan konsolidasi secara ketentuan N/A N/A 56 National specific regulatory adjustments Penyesuaian berdasarkan ketentuan spesifik nasional 56a Penempatan dana pada instrumen Tier 2 pada Bank lain II.4.1 56b. Sinking fund II.4.2

Komponen
Komponen
(Bahasa Indonesia)
Jumlah
(dalam jutaan
Rupiah)
No. Ref. dari
Laporan Posisi
Keuangan
Konsolidasi 1)

Pedoman Pengisian
(tidak ditampilkan pada publikasi di situs web BUS) No. Ref. dari Laporan Publikasi KPMM 2)

Keterangan

  1. Total regulatory
    adjustments to Tier 2 capital
    Jumlah faktor pengurang
    (regulatory adjustment) Modal
    Pelengkap
  2. Tier 2 capital (T2)

Jumlah T2 setelah regulatory adjustment
59. Total capital (TC = T1 +
T2)
Total Modal (Modal Inti + Modal
Pelengkap)
60. Total risk weighted assets Total ATMR
Capital ratios and buffers
Rasio Kecukupan Pemenuhan
Modal Minimum (KPMM) dan
Tambahan Modal (Capital
Buffer)

  1. CET1 (as a percentage of risk
    weighted assets)
    Rasio Modal Inti Utama (CET1) – persentase terhadap ATMR
  2. Tier 1 (as a percentage of risk
    weighted assets)
    Rasio Modal Inti (Tier 1) – persentase terhadap ATMR
  3. Total capital (as a percentage
    of risk weighted assets)
    Rasio Total Modal – persentase terhadap ATMR
  4. Institution specific buffer
    requirement (minimum CET1 requirement plus capital conservation buffer plus countercyclical buffer requirements plus G-SIB buffer requirement, expressed as a percentage of risk weighted assets) Tambahan modal (buffer) – persentase terhadap ATMR terdiri dari:
    65 of which: capital conservation buffer requirement Capital Conservation Buffer

Komponen
Komponen
(Bahasa Indonesia)
Jumlah
(dalam jutaan
Rupiah)
No. Ref. dari
Laporan Posisi
Keuangan
Konsolidasi 1)

Pedoman Pengisian
(tidak ditampilkan pada publikasi di situs web BUS) No. Ref. dari Laporan Publikasi KPMM 2)

Keterangan

66 of which: Bank specific countercyclical buffer requirement Countercyclical Buffer 67 of which: G-SIB buffer requirement Capital Surcharge untuk Bank Sistemik
68. Common Equity Tier 1
available to meet buffers (as a percentage of risk weighted assets) Modal Inti Utama (CET1) yang tersedia untuk memenuhi Tambahan Modal (Buffer) – persentase terhadap ATMR National minima (if different from Basel 3) National minima (jika berbeda dari Basel 3)

69 National Common Equity
Tier 1 minimum ratio (if different from Basel 3 minimum) Rasio minimal CET1 nasional (jika berbeda dengan Basel 3) N/A 70 National Tier 1 minimum ratio (if different from Basel 3 minimum) Rasio minimal Tier 1 nasional (jika berbeda dengan Basel 3) N/A 71 National total capital minimum ratio (if different from Basel 3 minimum) Rasio minimal total modal nasional (jika berbeda dengan Basel 3) N/A Amounts below the thresholds for deduction (before risk weighting) Jumlah di bawah batasan pengurangan (sebelum pembobotan risiko)

72 Non-significant investments in the capital of other financials Investasi non-signifikan pada modal entitas keuangan lain N/A 73 Significant investments in the common stock of financials Investasi signifikan pada saham biasa entitas keuangan N/A

Komponen
Komponen
(Bahasa Indonesia)
Jumlah
(dalam jutaan
Rupiah)
No. Ref. dari
Laporan Posisi
Keuangan
Konsolidasi 1)

Pedoman Pengisian
(tidak ditampilkan pada publikasi di situs web BUS) No. Ref. dari Laporan Publikasi KPMM 2)

Keterangan

74 Mortgage servicing rights
(net of related tax liability)
Mortgage servicing rights (net dari kewajiban pajak) N/A 75 Deferred tax assets arising from temporary differences (net of related tax liability) Aset pajak tangguhan yang berasal dari perbedaan temporer (net dari kewajiban pajak) N/A Applicable caps on the inclusion of provisions in Tier 2 Cap yang dikenakan untuk provisi pada Tier 2

76 Provisions eligible for inclusion in Tier 2 in respect of exposures subject to standardised approach (prior to application of cap) Provisi yang dapat diakui sebagai Tier 2 sesuai dengan eksposur berdasarkan pendekatan standar (sebelum dikenakan cap) N/A 77 Cap on inclusion of provisions in Tier 2 under standardised approach Cap atas provisi yang diakui sebagai Tier 2 berdasarkan pendekatan standar N/A 78 Provisions eligible for inclusion in Tier 2 in respect of exposures subject to internal ratings-based approach (prior to application of cap) Provisi yang dapat diakui sebagai Tier 2 sesuai dengan eksposur berdasarkan pendekatan IRB (sebelum dikenakan cap) N/A 79 Cap for inclusion of provisions in Tier 2 under internal ratings-based approach Cap atas provisi yang diakui sebagai Tier 2 berdasarkan pendekatan IRB N/A Capital instruments subject to phase-out arrangements (only applicable between 1 Jan 2018 and 1 Jan 2022) Instrumen Modal yang termasuk phase out (hanya berlaku antara 1 Jan 2018 s.d. 1 Jan 2022)

Komponen
Komponen
(Bahasa Indonesia)
Jumlah
(dalam jutaan
Rupiah)
No. Ref. dari
Laporan Posisi
Keuangan
Konsolidasi 1)

Pedoman Pengisian
(tidak ditampilkan pada publikasi di situs web BUS) No. Ref. dari Laporan Publikasi KPMM 2)

Keterangan

80 Current cap on CET1 instruments subject to phase out arrangements Cap pada CET1 yang temasuk phase out N/A 81 Amount excluded from CET1 due to cap (excess over cap after redemptions and maturities) Jumlah yang dikecualikan dari CET1 karena adanya cap (kelebihan di atas cap setelah redemptions dan maturities) N/A 82 Current cap on AT1 instruments subject to phase out arrangements Cap pada AT1 yang temasuk phase out N/A 83 Amount excluded from AT1 due to cap (excess over cap after redemptions and maturities) Jumlah yang dikecualikan dari AT1 karena adanya cap (kelebihan di atas cap setelah redemptions dan maturities) N/A 84 Current cap on T2 instruments subject to phase out arrangements Cap pada Tier 2 yang temasuk phase out N/A 85 Amount excluded from T2 due to cap (excess over cap after redemptions and maturities) Jumlah yang dikecualikan dari Tier 2 karena adanya cap (kelebihan di atas cap setelah redemptions dan maturities) N/A Keterangan:

  1. Diisi oleh BUS berdasarkan rekonsiliasi antara Format Standar Pengungkapan Perhitungan KPMM Basel III dan Laporan Posisi Keuangan Publikasi
    (hanya ditampilkan jika terdapat rekonsiliasi sebagaimana pada Bagian 2)
  2. Sesuai Pedoman Pengisian Perhitungan KPMM Triwulanan

b) Pedoman Pengisian
Perhitungan Permodalan

  1. Format standar disusun dengan standar nomor referensi sesuai yang ditetapkan oleh BCBS.
  2. Pos yang memiliki saldo nihil diisi dengan memberi garis pendek (-).
  3. Pos yang tidak dapat diterapkan atau tidak relevan diisi dengan N/A
  4. Untuk menjaga konsistensi dan kompabilitas format standar, BUS tidak dapat menambah, mengurangi, atau mengubah
    definisi atau penjelasan dalam baris yang disediakan.
  5. BUS harus memastikan bahwa jumlah yang dilaporkan pada format standar sama dengan jumlah yang dilaporkan pada
    laporan KPMM publikasi pada periode yang sama.
  6. Penjelasan mengenai pos dalam format standar sebagaimana dimaksud pada Annex 1 Composition of Capital Disclosure
    Requirements yang diterbitkan oleh BCBS edisi bulan Juni 2012.
  7. Baris dengan warna abu-abu gelap menunjukkan judul dari masing-masing bagian komponen permodalan tertentu.
  8. Baris dengan warna abu-abu terang tanpa garis batas (border) tebal menunjukkan jumlah dari masing-masing bagian
    komponen permodalan tertentu.
  9. Baris dengan warna abu-abu terang dengan garis batas (border) tebal menunjukkan komponen utama permodalan atau rasio
    permodalan.
  1. Rekonsiliasi Permodalan
    BUS harus menyusun rekonsiliasi antara komponen permodalan yang dilaporkan dalam format standar sebagaimana dimaksud pada bagian 1 dengan pos yang sama pada laporan posisi keuangan yang dipublikasikan. Tujuan rekonsiliasi tersebut adalah agar pembaca dapat membandingkan dan memahami jumlah yang dilaporkan dalam format standar dan jumlah yang dilaporkan pada laporan posisi keuangan. Penjelasan mengenai proses rekonsiliasi permodalan dapat dilihat pada Annex 2 pada dokumen Composition of Capital Disclosure Requirements yang dikeluarkan oleh BCBS Juni 2012.

Dalam melakukan rekonsiliasi, terdapat 3 (tiga) langkah yang perlu dilakukan, yaitu:
Langkah 1
BUS menyajikan laporan posisi keuangan yang dipublikasikan dan menambahkan 1 (satu) kolom disisi kanan dan mengisinya dengan angka laporan posisi keuangan dengan cakupan konsolidasi sesuai dengan ketentuan kehati-hatian (regulatory scope). Jika terdapat item dalam laporan posisi keuangan konsolidasi dengan cakupan konsolidasi sesuai dengan prinsip kehati-hatian yang tidak ada pada laporan posisi keuangan publikasi maka BUS dapat menambahkan item tersebut dan pada laporan posisi keuangan publikasi diisi dengan nilai 0 (nol). Contoh:
Perbandingan laporan posisi keuangan publikasi dengan laporan posisi keuangan konsolidasi sesuai dengan cakupan ketentuan kehati-hatian (regulatory scope).

Pos-pos

Laporan Posisi Keuangan Publikasi
Laporan Posisi Keuangan
Konsolidasi dengan cakupan konsolidasi berdasarkan ketentuan kehati-hatian Posisi Tanggal Laporan Posisi Tanggal Laporan ASET

  1. Kas
  2. Penempatan pada Bank Indonesia
    …..
  3. Aset tidak berwujud
    …
    Total Aset
    LIABILITAS
  4. Dana Simpanan Wadiah
    a. Giro b. Tabungan
  5. Dana Investasi Profit Sharing
    a. Giro

Pos-pos

Laporan Posisi Keuangan Publikasi
Laporan Posisi Keuangan
Konsolidasi dengan cakupan konsolidasi berdasarkan ketentuan kehati-hatian Posisi Tanggal Laporan Posisi Tanggal Laporan b. Tabungan
c. Deposito
….
9. Pembiayaan yang Diterima
…
15. Modal Disetor
…
TOTAL LIABILITAS DAN EKUITAS
Dalam hal terdapat perbedaan cakupan konsolidasi secara akuntansi (accounting scope) dengan berdasarkan ketentuan kehati-hatian (regulatory scope), BUS wajib mengungkapkan daftar nama Entitas Anak disertai dengan penjelasan mengenai total aset dan total ekuitas, serta aktivitas utama dari masing-masing Entitas Anak tersebut. Dalam hal tidak terdapat perbedaan cakupan konsolidasi dalam laporan posisi keuangan BUS atau BUS tidak memiliki Entitas Anak, BUS menyajikan laporan posisi keuangan publikasi tanpa menambah kolom dan langsung melakukan Langkah 2.

Langkah 2
Pada langkah ini, BUS diminta untuk menambahkan baris pada laporan posisi keuangan dalam hal terdapat komponen yang terdapat dalam format standar pada bagian 1, yang tidak dirinci dalam laporan posisi keuangan. Jumlah pos dapat ditambah sesuai dengan kebutuhan dan kompleksitas masing-masing BUS. Tujuan dari langkah ini yaitu agar pembaca laporan dapat membandingkan komponen yang dilaporkan dalam

format standar dengan pos yang tercantum dalam laporan posisi keuangan. Pada setiap baris yang ditambahkan diberi nomor referensi. Contoh 1:
Dalam laporan posisi keuangan BUS terdapat pos aset tidak berwujud, jika dalam pos tersebut terdapat pos goodwill yang juga dilaporkan dalam format standar (baris nomor 8) maka BUS harus merinci aset tidak berwujud tersebut, misalnya menjadi:
Aset Tidak Berwujud
Goodwill
Aset Tidak Berwujud Lainnya
Selanjutnya BUS diminta untuk memberikan nomor referensi atas pos goodwill tersebut, misalnya dengan nomor referensi a. Nomor referensi tersebut juga akan dicantumkan pada komponen goodwil (baris nomor 8) pada format standar. Contoh 2:
Dalam laporan posisi keuangan BUS terdapat pos pembiayaan yang diterima. Jika dalam pos tersebut terdapat instrumen modal inti tambahan/Additional Tier 1 (AT1) yang dilaporkan dalam format standar maka BUS diminta untuk merinci pos tersebut menjadi:
Pembiayaan yang Diterima
Diakui dalam AT1
Tidak Diakui Sebagai Komponen Modal
Selanjutnya BUS diminta untuk memberikan nomor referensi atas rincian pos tersebut, misalnya dengan nomor referensi b untuk pembiayaan yang diterima – diakui dalam AT1. Selanjutnya pada format standar,

nomor referensi b dicantumkan pada pos Instrumen AT1 yang diterbitkan oleh BUS - yang diklasifikasikan sebagai liabilitas berdasarkan standar akuntansi (baris nomor 32).

Pos-pos

Laporan Posisi Keuangan
Publikasi
Laporan Posisi Keuangan
Konsolidasi dengan cakupan konsolidasi berdasarkan ketentuan kehati-hatian

No.
Referensi
Posisi Tanggal Laporan Posisi Tanggal Laporan ASET

  1. Kas
  2. Penempatan pada Bank Indonesia
    …..
  3. Aset tidak berwujud
    Goodwill a
    Aset tidak berwujud lainnya
    …
    Total Aset
    LIABILITAS DAN EKUITAS
  4. Dana Simpanan Wadiah
    a. Giro b. Tabungan
  5. Dana Investasi Profit Sharing
    a. Giro b. Tabungan
    c. Deposito
    … …
  6. Pembiayaan yang Diterima
    Diakui dalam AT1 b
    Tidak Diakui Sebagai Komponen
    Modal
    …
  7. Modal Disetor
    …
    Total Liabilitas dan Ekuitas

Langkah 3
Pada langkah ini, BUS diminta untuk menambahkan 1 (satu) kolom pada format standar sebagaimana dijelaskan pada langkah 1, untuk diisi dengan nomor referensi yang sesuai dengan nomor referensi yang dibuat pada pos yang sama dalam laporan posisi keuangan (yang disusun pada langkah 2). Tujuan dari langkah ini yaitu untuk menunjukkan kepada pembaca laporan sumber angka yang dilaporkan dalam perhitungan KPMM yang berasal dari laporan posisi keuangan. Berdasarkan contoh 1 dan contoh 2 pada Langkah 2, contoh format standar menjadi seperti dibawah ini:
Common Equity Tier 1 capital: regulatory adjustments CET1: Faktor Pengurang (Regulatory Adjustment) Jumlah (dalam juta Rupiah) No. Ref. yang berasal dari Laporan Posisi Keuangan Konsolidasi 7 Prudential valuation adjustments Selisih kurang jumlah penyesuaian nilai wajar dari instrumen keuangan dalam trading book 8 Goodwill (net of related tax liability) Goodwill a 9 Other intangibles other than mortgage-servicing rights (net of related tax liability) Aset tidak berwujud lain (selain Mortgage-Servicing Rights) … 30 Directly issued qualifying Additional Tier 1 instruments plus related stock surplus Instrumen AT1 yang diterbitkan oleh Bank (termasuk stock surplus) 31 of which: classified as equity under applicable accounting standards Yang diklasifikasikan sebagai ekuitas berdasarkan standar akuntansi 32 of which: classified as liabilities under applicable accounting standards Yang diklasifikasikan sebagai liabilitas berdasarkan standar akuntansi b … 46 Directly issued qualifying Tier 2 instruments plus related stock surplus Instrumen Modal Pelengkap/Tier 2 (T2) yang diterbitkan oleh Bank (termasuk stock surplus)

  1. Rincian Fitur Instrumen Permodalan
    a) Format Laporan
    Pengungkapan Rincian Fitur Instrumen Permodalan Pedoman Pengisian (tidak ditampilkan pada publikasi di situs web BUS) No. Pertanyaan Jawaban
  1. Penerbit Diisi dengan penerbit dari instrumen.
  2. Nomor identifikasi Diisi dengan unique identification atas penerbitan instrumen
    tersebut (misalnya nomor yang tercatat di bursa, ISIN, dll)
  3. Hukum yang digunakan Diisi dengan hukum yang digunakan, misalnya: hukum
    Indonesia
    Perlakuan Instrumen berdasarkan ketentuan KPMM
  4. Pada saat masa transisi N/A Ketentuan di Indonesia tidak mengadopsi masa transisi
  5. Setelah masa transisi Diisi dengan pilihan: CET1; AT1; T2; atau Tidak Eligible
  6. Apakah instrumen eligible untuk Solo/Group
    atau Group dan Solo
    Diisi dengan pilihan: Solo; Group; atau Group dan Solo
  7. Jenis instrumen Diisi dengan jenis instrumen dengan pilihan:
    Saham Biasa; Surat berharga subordinasi; Pinjaman Subordinasi; Surat berharga atau pinjaman lainnya
  8. Jumlah yang diakui dalam perhitungan KPMM Diisi dalam jutaan Rupiah
  9. Nilai Par dari instrumen Diisi dalam jutaan Rupiah
  10. Klasifikasi akuntansi Diisi dengan pilihan:
    Ekuitas; Liabilitas – Amortised Cost; Liabilitas – Fair Value Option; Non-Pengendali
  11. Tanggal penerbitan Diisi:
    hh/bb/tttt
  12. Tidak ada jatuh tempo (perpetual) atau dengan jatuh
    tempo
    Diisi dengan pilihan:
    Perpetual; Dengan Jatuh Tempo
  13. Tanggal jatuh tempo Untuk instrumen dengan jatuh tempo, diisi tanggal jatuh
    tempo: hh/bb/tttt.
    Untuk instrumen perpetual diisi:
    Tidak ada tanggal jatuh tempo
  14. Eksekusi call option atas persetujuan Pengawas Bank Diisi dengan pilihan: Ya; Tidak
  15. Tanggal call option, jumlah penarikan dan
    persyaratan call option lainnya (jika ada)
    Diisi dengan tanggal call option (hh/bb/tttt), persyaratan call option lainnya dan jumlah penarikan (dalam jutaan Rupiah)
  16. Subsequent call option Diisi jika ada fitur jumlah subsequent call option (berapa kali
    call option dapat dilakukan).

Pengungkapan Rincian Fitur Instrumen Permodalan Pedoman Pengisian (tidak ditampilkan pada publikasi di situs web BUS) No. Pertanyaan Jawaban Kupon/dividen
17. Fixed atau floating Diisi dengan pilihan:

  • Fixed: bila kupon atau dividen adalah fixed selama jangka
    waktu instrumen;
  • Floating: bila kupon atau dividen adalah floating selama
    jangka waktu instrumen;
  • Fixed to floating: bila kupon atau dividen saat ini adalah fixed,
    namun bisa berubah menjadi floating di masa mendatang; atau
  • Floating to fixed: bila kupon atau dividen saat ini adalah
    floating, namun bisa berubah menjadi fixed di masa mendatang.
  1. Tingkat dari kupon rate atau index lain yang
    menjadi acuan
    Diisi dengan tingkat dari kupon atau index yang menjadi acuan dari tingkat kupon atau dividen.
  2. Ada atau tidaknya dividend stopper Diisi dengan pilihan: Ya atau Tidak.
  3. Fully discretionary, partial, atau mandatory Apakah BUS memiliki hak penuh atau partial untuk
    membatalkan kupon atau dividen, atau tidak dapat membatalkan kupon atau dividen. Diisi dengan pilihan: Fully discretionary; Partially Discretionary; Mandatory
  4. Apakah terdapat fitur step up atau insentif lain Diisi dengan pilihan: Ya atau Tidak.
  5. Non-cumulative atau cumulative Diisi dengan pilihan: Non-cumulative atau Cumulative.
  6. Dapat dikonversi atau tidak dapat dikonversi Diisi dengan pilihan: Convertible atau Non-convertible.
  7. Jika dapat dikonversi, sebutkan trigger point-nya Diisi dengan kondisi (trigger point) kapan instrumen dikonversi,
    termasuk point of non-viability.
  8. Jika dapat dikonversi, apakah seluruh atau
    sebagian
    Diisi dengan penjelasan untuk setiap trigger point apakah instrumen akan: (i) pasti dikonversi secara penuh; (ii) kemungkinan dikonversi secara penuh atau sebagian; atau (iii) pasti dikonversi sebagian.
  9. Jika dapat dikonversi, bagaimana rate konversinya Diisi dengan penjelasan rate konversi atas instrumen.
  10. Jika dapat dikonversi; apakah mandatory atau
    opsional
    Diisi dengan pilihan: Mandatory, Opsional, atau N/A.

Pengungkapan Rincian Fitur Instrumen Permodalan Pedoman Pengisian (tidak ditampilkan pada publikasi di situs web BUS) No. Pertanyaan Jawaban
28. Jika dapat dikonversi, sebutkan jenis instrumen
konversinya
Diisi dengan pilihan: CET1, AT1, T2, atau N/A.
29. Jika dapat dikonversi, sebutkan issuer of
instrument it converts into
Diisi dengan penjelasan issuer of instrument it converts into
30. Fitur write-down Diisi dengan pilihan: Ya atau Tidak.
31. Jika terjadi write-down, sebutkan trigger-nya Diisi dengan penjelasan kondisi atau trigger point fitur writedown, termasuk point of non-viability.
32. Jika terjadi write-down, apakah penuh atau
sebagian
Untuk setiap trigger point untuk fitur write-down, jelaskan apakah instrumen akan di write-down: (i) akan selalu di writedown penuh; (ii) kemungkinan di write-down sebagian; (iii) akan selalu di write down sebagian.
33. Jika terjadi write-down; permanen atau temporer Diisi dengan pilihan: Permanen atau Temporer.
34. Jika terjadi write-down temporer, jelaskan
mekanisme write-up
Diisi dengan penjelasan mekanisme write-up.
35. Hierarki instrumen pada saat likuidasi Diisi dengan penjelasan hirarki instrumen pada saat likuidasi.
36. Apakah terdapat fitur yang non-compliant Diisi dengan pilihan: Ya atau Tidak.
37. Jika Ya, jelaskan fitur yang non-compliant Diisi dengan penjelasan fitur yang non-compliant.
b) Pedoman Pengisian
Pengungkapan Rincian Fitur Instrumen Permodalan

  1. Setiap instrumen permodalan yang diterbitkan BUS harus diungkapkan dalam pengungkapan rincian fitur instrumen
    permodalan.

  2. Pengungkapan rincian fitur instrumen permodalan merupakan standar minimum yang disediakan oleh Basel. Dalam hal
    berdasarkan penilaian BUS atau pengawas BUS terdapat fitur penting lain yang perlu diungkapkan, BUS dapat menambahkan fitur penting lain tersebut.

  3. BUS diminta untuk mengkinikan pengungkapan tersebut apabila terdapat perubahan fitur dari instrumen permodalan,
    misalnya terdapat penerbitan instrumen baru, pembayaran, penarikan, konversi, write-down, atau perubahan lain yang bersifat material dari instrumen permodalan yang ada.

  4. Fitur yang tidak dapat diterapkan atau tidak relevan diisi dengan N/A.

  5. Penjelasan definisi pos dalam pengungkapan rincian fitur permodalan sebagaimana dimaksud pada Annex 3 Composition of
    Capital Disclosure Requirements yang diterbitkan oleh BCBS, Juni 2012.

C. Periode Tahunan

  1. Ruang Lingkup
    Laporan publikasi eksposur risiko dan permodalan tahunan paling sedikit meliputi:
    a. Pengungkapan penerapan manajemen risiko BUS secara umum, yang terdiri atas informasi mengenai:
  1. pengawasan aktif direksi, dewan komisaris, dan DPS;
  2. kecukupan kebijakan dan prosedur manajemen risiko,
    serta penetapan limit risiko;
  3. kecukupan proses identifikasi, pengukuran,
    pemantauan, dan pengendalian risiko, serta sistem informasi manajemen risiko; dan
  4. sistem pengendalian intern yang menyeluruh,
    sesuai dengan ketentuan Peraturan Otoritas Jasa Keuangan mengenai penerapan manajemen risiko bagi bank umum syariah dan unit usaha syariah. b. Pengungkapan informasi kualitatif dan kuantitatif eksposur risiko yang dihadapi BUS, yaitu:
  1. Risiko Kredit
    a) Pengungkapan umum, terdiri atas:
    (1) pengungkapan kualitatif:
    (a) informasi mengenai penerapan manajemen risiko untuk risiko kredit, termasuk organisasi manajemen risiko kredit, strategi manajemen risiko kredit untuk aktivitas yang memiliki eksposur risiko kredit yang signifikan, kebijakan pengelolaan risiko konsentrasi pembiayaan, serta mekanisme pengukuran dan pengendalian risiko kredit; (b) definisi tagihan yang telah jatuh tempo dan tagihan yang mengalami penurunan nilai (impairment); dan (c) penjelasan mengenai pendekatan yang digunakan untuk pembentukan CKPN individual dan kolektif, serta metode

statistics used in the CKPN calculation.
(2) Quantitative disclosures including:
(a) net claims by region;
(b) net claims by remaining contract term;
(c) net claims by economic sector;
(d) claims and provisions by region;
(e) claims and provisions by economic sector; and (f) details of CKPN movements. b) Credit risk disclosures using the standard approach, consisting of:
(1) Qualitative disclosures:
(a) information regarding the policy on the use of ratings in the calculation of ATMR for credit risk; (b) portfolio categories using ratings; (c) rating agencies used; and (d) counterparty credit risk, including:
i. types of mitigation instruments commonly received or delivered by the BUS;
ii. internal methodology for calculating capital adequacy regarding counterparty credit risk (counterparty credit risk) internally by the BUS; and
iii. methodology for determining credit limits (credit limit) regarding counterparty credit risk (counterparty credit risk) in accordance with the regulations of the Financial Services Authority regarding the application of risk management for Sharia commercial banks and Sharia business units.
(2) Quantitative disclosures, including:
(a) net claims by portfolio category and rating scale; and (b) counterparty credit risk (counterparty credit risk), consisting of net claims originating from exposures:
i. over-the-counter Sharia hedging transactions;
ii. repo transactions; and
iii. reverse repo transactions,
in accordance with the regulations of the Financial Services Authority regarding minimum capital provision requirements for Sharia commercial banks and the Circular Letter of the Financial Services Authority regarding the calculation of risk-weighted assets for credit risk using the standard approach for Sharia commercial banks. c) Credit risk mitigation disclosures using the standard approach, consisting of:
(1) Qualitative disclosures:
(a) information regarding the BUS policy for the types of main collateral received; (b) policies, procedures, and processes for evaluating and managing collateral; (c) principal guarantors or guarantors and the creditworthiness of such parties; and (d) information on the concentration level resulting from the use of credit risk mitigation techniques.

(2) Quantitative disclosures including:
(a) net claims by risk weight after considering the impact of credit risk mitigation; and (b) net claims and credit risk mitigation techniques. d) Asset securitization disclosures, consisting of:
(1) Qualitative disclosures:
(a) general risk management disclosures, such as the purpose of the BUS engaging in asset securitization activities, the effectiveness of asset securitization activities conducted to transfer credit risk from the BUS to other parties regarding transactions that are the underlying activities of asset securitization, the functions performed by the BUS in asset securitization activities, and explanations regarding the BUS's involvement in each function; (b) summary of accounting policies for asset securitization activities, including transactions treated as sales or financing, recognition of gains from securitization activities, and assumptions used to assess the existence of continuing involvement in securitization, including changes from previous periods and the impact of such changes; and (c) name of the rating agency used in asset securitization activities and the asset securitization exposures rated by the aforementioned rating agency. (2) Quantitative disclosures, including:
(a) asset securitization transactions; and

(b) summary of asset securitization transaction activities, in the event that the BUS acts as the original creditor. e. Quantitative disclosures of the ATMR calculation for credit risk using the standard approach.
2. Market Risk
a) Qualitative disclosures, consisting of:
(1) information regarding the application of risk management including:
(a) market risk management organization;
(b) management of trading book and banking book portfolios, and valuation methodologies used; and (c) market risk measurement mechanisms for the purpose of periodic risk monitoring or for calculating capital adequacy, both in the trading book and banking book; (2) trading book and banking book portfolios considered in the KPMM; and (3) steps and plans to anticipate market risk from foreign currency transactions due to exchange rate changes, including explanations regarding all funding provisions and obligations without Sharia hedging or protection; and b) Quantitative disclosures of market risk using the standard method in accordance with the regulations of the Financial Services Authority regarding minimum capital provision requirements for Sharia commercial banks and the Circular Letter of the Financial Services Authority regarding the calculation of risk-weighted assets for market risk using the standard method for Sharia commercial banks.

  1. Liquidity Risk
    a) Qualitative disclosures, consisting of:
    (1) liquidity risk management organization; (2) funding strategies; (3) liquidity risk mitigation techniques including early warning indicators for liquidity problems and emergency funding plans; and (4) measurement and stress testing mechanisms as well as liquidity risk control; and b) Quantitative disclosures, including:
    (1) Rupiah maturity profile; and
    (2) Foreign currency maturity profile.

  2. Operational Risk
    a) Qualitative disclosures, consisting of:
    (1) operational risk management organization; (2) mechanisms used by the BUS to identify and measure operational risk; and (3) mechanisms to mitigate operational risk. b) Quantitative disclosures of operational risk in accordance with the regulations of the Financial Services Authority regarding minimum capital provision requirements for Sharia commercial banks and the Circular Letter of the Financial Services Authority regarding the calculation of risk-weighted assets for operational risk using the basic indicator approach for Sharia commercial banks.

  3. Legal Risk
    Legal risk disclosures must include at least:
    a) legal risk management organization; and b) legal risk control mechanisms.

  4. Reputational Risk
    Reputational risk disclosures must include at least:
    a) reputational risk management organization, including the application of risk management for reputational risk by relevant work units (corporate secretary, public relations, and relevant business units); b) policies and mechanisms to improve service quality to customers and other stakeholders (stakeholders) to control reputational risk; and c) reputational risk management during a crisis.

  5. Strategic Risk
    Strategic risk disclosures must include at least:
    a) strategic risk management organization; b) policies that enable the BUS to identify and respond to changes in the business environment, both external and internal; and c) mechanisms to measure progress achieved from the established business plan.

  6. Compliance Risk
    Compliance risk disclosures must include at least:
    a) compliance risk management organization; b) risk management strategies and the effectiveness of applying risk management for compliance risk, particularly to ensure that the formulation of policies and procedures has been in accordance with standards and/or statutory regulations; and c) monitoring and control mechanisms for compliance risk.

  7. Return Risk
    Return risk disclosures must include at least:
    a. return risk management organization; b. strategies for generating profit or income; and
    c. monitoring and control mechanisms for return risk.

  8. Investment Risk
    Investment risk disclosures must include at least:
    a) investment risk management organization; b) strategies to maintain the quality of profit-sharing-based financing; and c) monitoring and control mechanisms for investment risk.
    c. Disclosures of remuneration policy information in accordance with the regulations of the Financial Services Authority regarding the application of governance in providing remuneration for Sharia commercial banks and Sharia business units.
    d. Disclosures of capital information, consisting of:

  1. Qualitative disclosures regarding:
    a) capital structure containing explanations regarding capital instruments issued by the BUS, including: characteristics, instrument term, call option features, step-up features, yield rates, and ratings, if available; and b) capital adequacy containing explanations regarding the approach used by the BUS to assess capital adequacy to support activities conducted, both currently and in the future; and
  2. Quantitative disclosures regarding the BUS capital structure.
    e. In the event of changes in information that tend to be rapid (prone to rapid change) including changes in economic conditions, technology, regulations, and internal policies of the BUS or business group, the BUS must disclose risk exposures and other related matters applied by the BUS as referred to in letter b on the BUS website on a quarterly basis.
  1. Report Format and Filling Guidelines
    Report format and filling guidelines for quantitative risk exposure information for credit risk, market risk, liquidity risk, and operational risk as referred to in item II.B.2.a of the Appendix of this Financial Services Authority Circular Letter.

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

  1. Financial Services Authority reporting system 1); or
  2. Electronic Issuer reporting system 2).
    Website Maintenance
    Not regulated.
    Notes:
  1. In the event that submission through the Financial Services Authority reporting system cannot yet be performed, material information or fact publication reports are submitted to the Financial Services Authority offline.
  2. Specifically for BUS that are Issuers and/or Public Companies.
    A. Scope
  1. Events, occurrences, or facts that are included as material information or facts, including:
    a. mergers, separations, consolidations, or joint venture formations; b. acquisition or loss of important contracts;
    c. new discoveries or new products that add value to the BUS;
    d. changes in members of the board of directors and/or members of the board of commissioners; e. replacement of public accountants currently tasked with auditing the BUS; and/or f. other material information or facts.
  2. Material information or fact publication reports must include at least:
    a. date and time of the event; b. type of material information or fact;
    c. description of material information or fact;

d. impact of the event of material information or fact on operational activities, legal conditions, financial conditions, or business continuity; and e. other information, including matters that have been done and follow-up plans.
3. For BUS that are Issuers and/or Public Companies, adding the scope of material information or facts in accordance with the regulations of the Financial Services Authority regarding openness of material information or facts by Issuers or Public Companies.

B. Report Format and Filling Guidelines

  1. Report Format
  2. Filling Guidelines
    Type of Information or
    Material Facts Description
    Merger, separation, consolidation, or joint venture formation.
    At least:
  3. parties involved;
  4. relationship between the parties
    involved;
  5. purpose;
  6. transaction value (if any);
  7. share transfer procedure
    (if any); and
  8. source of funds used
    (if any).
    Acquisition or loss of important contracts.
    At least:
  9. parties entering into the
    contract;
  10. nature of the relationship between the parties
    entering into the contract;
  11. type of contract;
  12. contract value; and
    Place, date, month, year
    Number :
    Attachment :
    Subject : Report of Information or Material Facts To:
    Head of Banking Supervision Executive
    Financial Services Authority in Jakarta
    Hereby, we, on behalf of the Bank, submit the Report of Information or Material Facts as follows:
    Bank Name :
    Telephone/Fax :
    Electronic Mail Address :
    Address :
  13. Date and time of the event
  14. Type of material information or fact
  15. Description of material information or fact

Signature Signature
(Chief Director) (Board Member)
Impact of the event, information or material fact on operational activities, legal conditions, financial conditions, or business continuity of the Bank Other information, including matters that have been done and follow-up plans MATERIAL INFORMATION OR FACT REPORT

Type of Information or
Material Facts Description
5. reasons for acquisition or
loss of contracts.
New discoveries or new products that add value to the BUS.
At least:

  1. type of new discovery or
    new product; and
  2. costs incurred
    related to new discoveries or new products.
    Changes in members of the board of directors and/or members of the board of commissioners. At least:
  3. identity of members of the board of
    directors and/or members of the board of commissioners who have changed and their replacements; and
  4. reasons for changes in members
    of the board of directors and/or members of the board of commissioners. Replacement of public accountants currently tasked with auditing the BUS. At least:
  5. names of the public accounting firms
    and public accountants replaced and those replacing;
  6. reasons for replacement; and
  7. approval of the replacement
    of the public accounting firm and public accountants by the general meeting of shareholders or the BUS organ given authority. Other material information or facts. At least descriptions regarding other relevant material information or facts

IV. GUIDELINES FOR PREPARING OTHER REPORTS OF SHARIA COMMERCIAL BANKS
Regarding Other Reports
Periodicity
Report Position
Annual.
Scope of the business group 1).
Media
Announcement
Not regulated.
Media Submission to the Financial Services Authority Financial Services Authority reporting system 2). Website Maintenance Not regulated. Notes:

  1. Specifically for BUS that are part of a business group.
  2. In the event that submission through the Financial Services Authority reporting system cannot yet be performed,
    other reports are submitted to the Financial Services Authority offline. Group reports include:
  1. Annual Report of the Parent Entity.
    The Annual Report of the Parent Entity includes:
    a) all entities in the business group in the financial sector; or b) all entities in the business group in the financial and non-financial sectors, in the event that letter a) is not available, for BUS that have a Parent Entity. In the event that the Parent Entity does not have an annual report, the BUS submits a group report consisting of the consolidated financial statements of the Parent Entity audited by a public accountant including:
    a) all entities in the business group in the financial sector; or b) all entities in the business group in the financial and non-financial sectors, in the event that consolidated financial statements of the Parent Entity including all entities in the business group in the financial sector as referred to in letter a) is not available.
  2. Annual report of shareholders who exercise Direct Control or entities that exercise Direct Control to the
    BUS, for BUS that are Child Entities.
    In the event that shareholders who exercise Direct Control or entities that exercise Direct Control to the BUS do not have an annual report, the BUS submits a group report consisting of the annual financial statements of the shareholders who exercise Direct Control to the BUS audited by a public accountant.
  3. Annual Report of Child Entities, for BUS that are Parent Entities.
    In the event that Child Entities do not have an annual report, the BUS submits a group report consisting of the annual financial statements of Child Entities audited by a public accountant.

V. GUIDELINES FOR PREPARING FINANCIAL PUBLICATION REPORTS AND FINANCIAL PERFORMANCE INFORMATION OF SHARIA BUSINESS UNITS
Regarding Quarterly Annual
Periodicity
Report Position
End of March, June,
September, and December months.
End of December.
Scope 1. Summary of financial statements.
2. Financial performance
information.

  1. General information.
  2. Financial performance
    information.
    Media
    Announcement
  3. UUS website or conventional
    banks that have UUS.
  4. Newspapers or other electronic media (optional) 1).
    Added to the financial publication reports and financial performance information of conventional commercial banks announced on the website of conventional commercial banks that have UUS. Announcement Deadline At the latest:
  5. May 15
    (March position)
  6. August 15
    (June position)
  7. November 15
    (September position)
  8. March 31 of the
    following year
    (December position)
    At the latest 4 (four) months after the end of the Fiscal Year.
    Media Submission to the Financial Services Authority Financial Services Authority reporting system. Added to the financial publication reports and financial performance information of conventional commercial banks submitted through the Financial Services Authority reporting system 2). Website Maintenance At least the last 5 (five) years. At least the last 5 (five) years. Notes:
  1. UUS includes the website address in the quarterly financial publication reports and financial performance information
    announced in newspapers or other electronic media.
  2. In the event that submission through the Financial Services Authority reporting system cannot yet be performed,
    Publication Reports are submitted to the Financial Services Authority offline.

A. Quarterly Period

  1. Scope
    Quarterly UUS financial publication reports and financial performance information must include at least:
    a. Summary of financial statements
  1. monthly published financial position reports;
  2. monthly published profit and loss and comprehensive income reports; and
  3. monthly published commitments and contingencies reports;
    b. Financial performance information, including:
  4. financial ratios, including at least:
    a) UUS total assets to total assets of conventional commercial banks that have UUS; and b) ROA ratio;
  5. profit-sharing distribution reports;
  6. zakat and waqf fund source and distribution reports,
    specifically for the end of June and December positions; and
  7. charity fund source and usage reports,
    specifically for the end of June and December positions.
  1. Report Format and Filling Guidelines
    a. Summary of Financial Statements
  1. Quarterly Published Financial Position Report
    a) Report Format
    UUS :
    Report Date :
    (in millions of Rupiah)
  1. Cash
  2. Deposits at Bank Indonesia
  3. Deposits at other banks
  4. Securities held
  5. Financing based on receivables
  6. Profit-sharing financing
  7. Leasing financing 1)
  8. Other productive assets
  9. Provisions for impairment losses of financial assets -/-
  10. Fixed assets and inventories 1)
  11. Non-productive assets
  12. Other assets
    TOTAL ASSETS
  13. Wadiah savings funds
  14. Non-profit sharing investment funds
  15. Liabilities to Bank Indonesia
  16. Liabilities to other banks
  17. Securities issued
  18. Other liabilities
  19. Profit sharing investment funds
  20. Business funds
  21. Retained earnings/losses
    TOTAL LIABILITIES
    Notes:
  1. : Presented net in the Financial Position Report
  2. : If there are new accounting treatments in the position report, the presentation of comparative positions refers to
    accounting standards regarding accounting policies, changes in accounting estimates, and errors. LIABILITIES No. POSITIONS Position Report Date December 31 Previous Year 2) ASSETS QUARTERLY PUBLISHED FINANCIAL POSITION REPORT

b) Filling Guidelines
Filling guidelines for the quarterly published financial position report for UUS for the end of September 2020 and December 2020 positions, as follows:

  1. Cash 1. Cash 100
  2. Deposits at Bank Indonesia 2. Deposits at Bank Indonesia 120
  3. Deposits at other banks 3. Deposits at other banks 130
  4. Securities held 4. Securities held 140
  5. Financing based on receivables 5. Financing based on receivables
    a. Murabahah receivables 150
    Deferred murabahah margin income -/- 151 b. Istishna’ receivables 153 Deferred istishna' margin income -/- 154
    c. Qardh receivables 159
    d. Leasing receivables 160
  6. Profit-sharing financing 6. Profit-sharing financing
    a. Mudharabah 170 b. Musyarakah 171
    c. Others 179
  7. Leasing financing
    1. Leasing financing
      a. Ijarah assets 180 b. Accumulated depreciation/amortization -/- 185
      c. Provisions for impairment losses -/- 186
  1. Other productive assets 8. Other productive assets
    a. Spot and forward receivables 135 b. 145
    c. Acceptance receivables 148
    d. Investments 200
  2. Provisions for impairment losses of financial assets -/- 9. Provisions for impairment losses of productive assets -/-
    a. Individual 205 b. Collective 207
  3. Fixed assets and inventories
    1. Fixed assets and inventories 215
      Accumulated depreciation -/- 216

  1. Non-productive assets 11. Non-productive assets
    a. Abandoned properties 217 b. Acquired assets 218
    c. Suspended accounts 219

  2. Other assets 13. Other assets
    a. Intangible assets 210
    Accumulated amortization -/- 211 b. Salam 212
    c. In-progress istishna’ assets 213
    Istishna’ termin -/- 214 d. Provisions for impairment losses of other assets -/- 225 e. Inventory 226 f. Deferred tax assets 228 g. Miscellaneous assets 230 TOTAL ASSETS TOTAL ASSETS 290 LIABILITIES LIABILITIES

  3. Wadiah savings funds 1. Wadiah savings funds
    a. Giro 301 b. Savings 302

  4. Non-profit sharing investment funds 2. Non-profit sharing investment funds
    a. Giro 320 b. Savings 321
    c. Deposits 322

  5. Liabilities to Bank Indonesia 3. Liabilities to Bank Indonesia 340

  6. Liabilities to other banks 4. Liabilities to other banks 350

  7. Securities issued 5. Securities issued 353

  8. Other liabilities 6. Other liabilities
    a. Spot and forward liabilities 351 b. Acceptance liabilities 355
    c. Received financing 360
    d. Security deposits 370 e. Deferred tax liabilities 396 f. Miscellaneous liabilities 400

  9. Profit sharing investment funds 7. Profit sharing investment funds
    a. Giro 401 b. Savings 402
    c. Deposits 403
    d. Liabilities to other banks 404 e. Securities 405 f. Received financing 406

  10. Business funds 8. Business funds
    a. Inter-office liabilities
    i. Operational activities in Indonesia 393
    ii. Operational activities outside Indonesia 394
    b. Inter-office assets
    i. Operational activities in Indonesia -/- 223
    ii. Operational activities outside Indonesia -/- 224
    QUARTERLY PUBLISHED FINANCIAL POSITION REPORT No. POSITIONS QUARTERLY FINANCIAL POSITION REPORT POSITIONS QUARTERLY FINANCIAL POSITION REPORT/ BALANCE SHEET LSM Code QUARTERLY PUBLISHED FINANCIAL STATEMENTS REPORT MONETARY AND FINANCIAL STABILITY REPORT (LSMK) ASSETS ASSETS Receivables from securities purchased with an agreement to sell back (reverse repo )

  11. Retained earnings/losses 9. Retained earnings/losses
    a. Borrowed capital 410 b. Paid-up capital
    i. Authorized capital 421
    ii. Unpaid capital -/- 422
    iii. Treasury stock -/- 423
    c. Additional paid-in capital
    i. Share premium 431
    ii. Share discount -/- 432
    iii. Donated capital 433
    iv. Capital deposit fund 434
    d.
    i. Increasing factors 436
    ii. Decreasing factors -/- 437
    e. Other comprehensive income (loss)
    i. Increasing factors 438
    ii. Decreasing factors -/- 439
    f. Others
    i. Increasing factors 441
    ii. Decreasing factors -/- 442
    g. Revaluation surplus of fixed assets 445 h. Reserves
    i. General reserves 451
    ii. Specific reserves 452
    i. Profit/loss
    i. Prior years
    a) Profit 461 b) Loss -/- 462
    ii. Current year
    a) Profit 465 b) Loss -/- 466
    TOTAL LIABILITIES TOTAL LIABILITIES 490
    Notes:

  1. : Presented net in the Statement of Financial Position

STATEMENTS OF FINANCIAL POSITION/LINE ITEMS Adjustments due to translation of financial statements LSMK Code QUARTERLY PUBLICATION FINANCIAL REPORT UUS MONETARY AND FINANCIAL SYSTEM STABILITY REPORT (LSMK) No. STATEMENTS OF FINANCIAL POSITION/LINE ITEMS

Guidelines for filling out the quarterly publication statement of financial position for UUS starting from the end of March 2021 onwards, as follows:

  1. Cash 1. Cash 01.01.00.00.00.00
  2. Deposits at Bank Indonesia 2. Deposits at Bank Indonesia 01.02.00.00.00.00
  3. Deposits at other banks 3. Deposits at other banks 01.03.00.00.00.00
  4. Securities held 4. Securities held 01.05.00.00.00.00
  5. Receivables-based financing 5. Receivables-based financing
    a. Murabahah receivables 01.09.03.01.01.00
    Deferred murabahah margin income -/- 01.09.03.01.02.00 b. Istishna' receivables 01.09.03.01.03.00 Deferred istishna' margin income -/- 01.09.03.01.04.00
    c. Multijasa receivables 01.09.03.01.07.00
    Deferred multijasa margin income -/- 01.09.03.01.08.00 d. Qardh receivables 01.09.03.01.05.00 e. Lease receivables 01.09.03.01.06.00
  6. Profit-sharing financing 6. Profit-sharing financing
    a. Mudharabah 01.09.03.02.01.00 b. Musyarakah 01.09.03.02.02.00
    c. Others 01.09.03.02.99.00
  7. Lease financing 1) 7. Lease financing
    a. Ijarah assets 01.09.03.03.01.00 b. Accumulated depreciation/amortization -/- 01.09.03.03.02.00
    c. Impairment loss reserves -/- 01.09.03.03.03.00
  8. Other productive assets 8. Other productive assets
    a. Spot and forward receivables 01.04.02.00.00.00 b. 01.07.00.00.00.00
    c. Acceptance receivables 01.08.00.00.00.00
    d. Equity investments 01.10.00.00.00.00 e. Other financial assets 01.11.00.00.00.00
  9. Impairment loss reserves for financial assets -/- 9. Impairment loss reserves for financial assets -/-
    a. Securities held 01.12.01.00.00.00 b. Murabahah receivables 01.12.02.02.01.00
    c. Istishna' receivables 01.12.02.02.02.00
    d. Multijasa receivables 01.12.02.02.05.00 e. Qardh receivables 01.12.02.02.03.00 f. Lease receivables 01.12.02.02.04.00 g. Mudharabah financing 01.12.02.02.06.00 h. Musyarakah financing 01.12.02.02.07.00
    i. Other profit-sharing financing 01.12.02.02.99.00
    j. Other Financial Assets 01.12.03.00.00.00
  10. Fixed assets and inventory 1) 10. Fixed assets and inventory 01.14.01.00.00.00
    Accumulated depreciation of fixed assets and inventory -/- 01.14.02.00.00.00
  11. Non-productive assets 11. Non-productive assets
    a. Vacant properties 01.15.00.00.00.00 b. Foreclosed collateral 01.16.00.00.00.00
    c. Suspense accounts 01.17.00.00.00.00
  12. Other assets 12. Other assets
    a. Intangible assets 01.13.01.00.00.00
    Accumulated amortization -/- 01.13.02.00.00.00 b. Salam 01.19.00.00.00.00
    c. In-process istishna' assets 01.20.01.00.00.00
    Istishna' termin -/- 01.20.02.00.00.00 f. Inventory 01.21.00.00.00.00 g. Other assets 01.99.00.00.00.00 TOTAL ASSETS TOTAL ASSETS 01.00.00.00.00.00

No. STATEMENTS OF FINANCIAL POSITION/LINE ITEMS STATEMENTS OF FINANCIAL POSITION/LINE ITEMS QUARTERLY PUBLICATION FINANCIAL REPORT UUS INTEGRATED COMMERCIAL BANK REPORT (LBUT) Receivables from securities purchased with a promise to resell (reverse repo) ASSETS ASSETS LBUT Code QUARTERLY PUBLICATION STATEMENT OF FINANCIAL POSITION UUS

LIABILITIES LIABILITIES

  1. Wadiah savings funds 1. Wadiah savings funds
    a. Current accounts based on Sharia principles - Wadiah contract 02.01.02.01.00.00 b. Savings accounts based on Sharia principles - Wadiah contract 02.02.02.01.00.00
  2. Non-profit sharing investment funds 2. Non-profit sharing investment funds
    a. 02.01.02.02.00.00 b. 02.02.02.02.00.00
    c. 02.03.02.01.00.00
  3. Liabilities to Bank Indonesia 3. Liabilities to Bank Indonesia 02.05.00.00.00.00
  4. Liabilities to other banks 4. Liabilities to other banks - Other than mudharabah profit sharing contract 02.06.02.01.00.00
  5. Securities issued 5. 02.10.02.01.00.00
  6. Other liabilities 6. Other liabilities
    a. Electronic money 02.04.00.00.00.00 b. Spot and forward liabilities 02.07.02.00.00.00
    c. Acceptance liabilities 02.09.00.00.00.00
    d. 02.11.02.01.00.00 e. Guarantee deposits 02.12.00.00.00.00 f. Other liabilities 02.99.00.00.00.00
  7. Profit sharing investment funds 7. Profit sharing investment funds
    a. Current accounts - Mudharabah profit sharing contract 02.01.02.03.00.00 b. Savings accounts - Mudharabah profit sharing contract 02.02.02.03.00.00
    c. Time deposits - Mudharabah profit sharing contract 02.03.02.02.00.00
    d. Liabilities to other banks - Mudharabah profit sharing contract 02.06.02.02.00.00 e. Securities issued - Mudharabah profit sharing contract 02.10.02.02.00.00 f. Received financing - Mudharabah profit sharing contract 02.11.02.02.00.00
  8. Business funds 8. Business funds
    a. Inter-office liabilities 1) 02.13.00.00.00.00 b. Inter-office assets 1) 01.18.00.00.00.00
  9. Retained earnings/losses 9. Retained earnings/losses
    a. Paid-up capital
    i. Authorized capital 03.01.01.00.00.00
    ii. Unpaid capital -/- 03.01.02.00.00.00
    iii. Treasury stock -/- 03.01.03.00.00.00
    b. Additional paid-in capital
    i. Share premium 03.02.01.00.00.00
    ii. Share discount -/- 03.02.02.00.00.00
    iii. Donated capital 03.02.03.00.00.00
    iv. Capital deposit fund 03.02.06.00.00.00
    v. Others
    a) Issued warrants 03.02.04.00.00.00 b) Stock options 03.02.05.00.00.00 c) Gains 03.02.99.01.00.00 d) Losses -/- 03.02.99.02.00.00
    c. Other comprehensive income
    i. Gains 03.03.01.00.00.00
    ii. Losses 03.03.02.00.00.00 d Reserves
    i. General reserves 03.04.01.00.00.00
    ii. Specific reserves 03.04.02.00.00.00
    e. Profit/loss
    i. Prior years
    a) Profit 03.05.01.01.00.00 b) Loss -/- 03.05.01.02.00.00
    ii. Current year
    a) Profit 03.05.02.01.00.00 b) Loss -/- 03.05.02.02.00.00 TOTAL LIABILITIES TOTAL LIABILITIES 03.00.00.00.00.00 Notes:
  1. : Presented net in the Statement of Financial Position
    Received financing based on Sharia principles - Other than mudharabah profit sharing contract Deposits based on Sharia principles - Mudharabah non profit sharing contract Securities issued based on Sharia principles - Other than mudharabah profit sharing contract Current accounts based on Sharia principles - Mudharabah non profit sharing contract Savings accounts based on Sharia principles - Mudharabah non profit sharing contract

No. STATEMENTS OF FINANCIAL POSITION/LINE ITEMS STATEMENTS OF FINANCIAL POSITION/LINE ITEMS QUARTERLY PUBLICATION FINANCIAL REPORT UUS INTEGRATED COMMERCIAL BANK REPORT (LBUT) LBUT Code

  1. Statement of Profit or Loss and Other Comprehensive Income
    Quarterly Publication a) Report Format
    UUS :
    Reporting Period :
    (in millions of Rupiah)
    OPERATING INCOME AND EXPENSES
    A. Operating Income and Expenses from Fund Disbursement
  1. Income from Fund Disbursement
    a. Income from receivables b. Income from profit sharing
    c. Lease income
    d. Others
  2. Profit sharing for investment fund owners -/-
    a. b. Profit Sharing
  3. Income after profit sharing distribution
    B. Operating Income and Expenses other than from Fund Disbursement
  4. Gains/losses from translation of foreign currency transactions
  5. Income of the bank as mudharib in mudharabah muqayyadah
  6. Commission/provision/fee and administration
  7. Other income
  8. Wadiah bonus expense -/-
  9. Impairment loss on financial assets -/-
  10. Operational risk-related losses -/-
  11. Impairment loss on other assets (non-financial) -/-
  12. Labor costs -/-
  13. Other expenses -/-
    Net Other Operating Income/Expense
    OPERATING PROFIT/LOSS
    NON-OPERATING INCOME AND EXPENSES
  14. Gains/losses on sale of fixed assets and inventory
  15. Other non-operating income/expenses
    NON-OPERATING PROFIT/LOSS
    PROFIT/LOSS FOR THE YEAR BEFORE TAX
    Income tax
    OTHER COMPREHENSIVE INCOME
  16. Items that will not be reclassified to profit or loss
  17. Items that will be reclassified to profit or loss
    TOTAL COMPREHENSIVE PROFIT/LOSS FOR THE YEAR Notes:
  1. : If there is new accounting treatment applicable in the statement position, the presentation of comparative positions refers to the financial accounting standards regarding accounting policies, changes in accounting estimates, and errors.
    OTHER COMPREHENSIVE INCOME FOR THE YEAR
    AFTER TAX
    QUARTERLY PUBLICATION STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME UUS No. LINE ITEMS CURRENT YEAR NET PROFIT/LOSS Position Reporting Date Position Reporting Date Previous Year 1) Non profit sharing

b) Filling Guidelines
Guidelines for filling out the quarterly publication statement of profit or loss and other comprehensive income for UUS for the end of September 2020 and December 2020 positions, as follows:
OPERATING INCOME AND EXPENSES OPERATING INCOME AND EXPENSES A. Operating Income and Expenses from Fund Disbursement A. Operating Income and Expenses from Fund Disbursement

  1. Income from Fund Disbursement 1. Income from Fund Disbursement 1000
    a. Income from receivables a. Income from receivables
    i. Murabahah 1300 + 1310
    ii. Istishna' 1301 + 1320
    iii. Ujrah 1302 + 1303 + 1330 +
    iv. Others 1304 + 1370
    b. Income from profit sharing b. Income from profit sharing
    i. Mudharabah 1305 + 1380
    ii. Musyarakah 1306 + 1390
    iii. Others 1307 + 1410
    c. Lease income c. Ijarah lease income 1308 + 1420
    Depreciation of ijarah assets -/- 1309 + 1421 d. Others d. Others
    i. From Bank Indonesia
    a) SBIS 1010 b) FASBIS 1020 c) Others 1050
    ii. From deposits at other Sharia banks
    a) Wadiah bonus i) Current accounts 1060 ii) Savings accounts 1070 b) Profit sharing i) Current accounts 1110 ii) Savings accounts 1120 iii) Time deposits 1130 c) Others 1190 e. Securities e. Securities
    i. Interbank Mudharabah Investment Certificates 1220
    ii. Sharia State Treasury Bills (SPN) 1230
    iii. Sharia State Securities Ujrah 1240
    iv. Subordination 1221 + 1250
    v. Other Sukuk 1223 + 1260
    vi. Others 1229 + 1290
    g. Salam income 1425 h. Income from inter-office transactions
    i. Head office/own branches outside Indonesia 1430
    ii. Head office/own branches in Indonesia 1435
    i. Correction of margin/profit sharing/lease income -/- 1440
  2. Profit Sharing for Investment Fund Owners -/- 2 Profit Sharing for Investment Fund Owners -/- 1500
    a. Non profit sharing a. 1501 to 1615 b. Profit sharing b. Profit sharing 1621 to 1775
  3. Income After Profit Sharing Distribution 3. Income After Profit Sharing Distribution 1900
    B. Operating Income and Expenses other than Fund Disbursement B. Operating Income and Expenses other than Fund Disbursement

a.
i. Securities 2010
ii. Spot and forward 2035
b. Fair value decrease of financial assets -/-
i. Securities 3060
ii. Spot and forward 3080
2. Income of the bank as mudharib in mudharabah muqayyadah 2. Income of the bank as mudharib in mudharabah muqayyadah 2050
3. Commission/provision/fee and administration 3. Commission/provision/fee and administration
a. Managed funds 2070 b. Financing 2075
c. L/C issuance 2085
d. APMK 2090 e. Sales agents 2095 f. Transfer and collection 2100 g. Payment point 2105 h. Others 2130
4. Other income 4. Other income
a. Sale of assets gains
i. Securities
a) measured at fair value i) through profit or loss 2020 ii) through other comprehensive income 2025 b) measured at amortised cost 2030
ii. Gains from disposal of ijarah assets 2170
b. Realised gains from spot and forward transactions 2040
c. Dividends 2060
d. Gains from equity method investments 2065 e. Gains from translation of foreign currency transactions 4220 f. CKPN correction
i. Financial assets 2140
ii. Other assets 2145
g. Other income 2190
5. Wadiah bonus expense -/- 5. Wadiah bonus expense -/-
a. Other banks 3010 b. Others 3050

QUARTERLY PUBLICATION STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME UUS No. LINE ITEMS STATEMENT OF PROFIT OR LOSS LINE ITEMS LSMK Code QUARTERLY PUBLICATION FINANCIAL REPORT UUS MONETARY AND FINANCIAL SYSTEM STABILITY REPORT (LSMK) Non profit sharing Gains/losses from fair value increase/decrease of financial assets Gains/losses from fair value increase/decrease of financial assets Fair value increase of financial assets

  1. Impairment loss on financial assets -/- 6. Impairment loss on financial assets -/-
    a. Securities 3215 b. Receivables-based financing
    i. Murabahah receivables 3225
    ii. Istishna' receivables 3230
    iii. Lease receivables 3235
    iv. Qardh receivables 3240
    c. Profit-sharing based financing
    i. Mudharabah 3250
    ii. Musyarakah 3260
    iii. Others 3265
    d. Lease financing 3270 e. Other financial assets
    i. Deposits at other banks 3200
    ii. Spot and forward receivables 3210
    iii. Acceptance receivables 3220
    iv. Equity investments 3280
    v. Others 3290
  2. Operational risk-related losses -/- 7.
    a. Internal fraud 3470 b. External crime 3480
    c. Employment practices and workplace safety 3490
    d. Clients, products and business practices 3500 e. Physical asset damage 3510 f. Business disruption and system failures 3520 g. Execution, delivery and process management 3530
  3. Impairment loss on other assets (non-financial) -/- 8. Impairment loss on other assets (non-financial) -/-
    a. Ijarah assets 3310 b. Fixed assets and inventory 3320
    c. Intangible assets 3330
    d. Vacant properties 3340 e. Suspense accounts 3350 f. Inter-office 3360 g. Foreclosed assets 3370 h. Inventory 3380
  4. Labor costs -/- 9. Labor costs -/-
    a. Board of commissioners and supervisors 3570 b. Board of directors 3580
    c. Employees 3585
    d. Others 3590
  5. Other expenses -/- 10. Other expenses -/-
    a. Remuneration expenses to Bank Indonesia 3005 b. Sale of assets losses -/-
    i. Securities
    a) measured at fair value i) through profit or loss 3065 ii) through other comprehensive income 3070 b) measured at amortised cost 3075
    ii. Losses from disposal of ijarah assets 3560
    c. Realised losses from spot and forward transactions -/- 3090
    d. Losses from equity method investments -/- 3100 e. Commission/provision/fee and administration
    i. Financing commission/provision 3105
    ii. Financing forwarding commission/provision 3110
    iii. Others 3150
    f. Insurance premiums
    i. Financing 3160
    ii. Third-party fund guarantee 3165
    iii. Operational losses 3170
    iv. Others 3190
    g. Depreciation/amortization
    i. Fixed assets and inventory 3400
    ii. Vacant properties 3410
    iii. Intangible assets 3420
    iv. Deferred expenses 3430
    v. Others 3450
    h. Operational risk loss provisions 3460
    i. Financing restructuring losses 3540
    j. Ijarah asset repair costs 3550 k. Education and training
    i. Board of Commissioners and supervisors 3600
    ii. Board of directors 3610
    iii. Employees 3620
    iv. Others 3650
    l. Research and development 3660
    m. Rent 3670 n. Promotion expenses -/-
    i. Media advertising 3680
    ii. Others 3690
    o. Taxes (excluding income tax) 3700 p. Maintenance and repair of fixed assets and inventory 3710 q. Goods and services
    i. Technology, System, and Information Management (TSI) 3720
    ii. Others 3730
    r. Others 3790 s. Losses from translation of foreign currency transactions -/- 4330 Net Other Operating Income/Expense Net Other Operating Income/Expense 2000 + 4220 - 3000 - OPERATING PROFIT/LOSS OPERATING PROFIT/LOSS 1900 + 2000 - 4220 - 3000 - 4330 NON-OPERATING INCOME AND EXPENSES
  6. Gains/losses on sale of fixed assets and inventory 1. Gains/losses on sale of fixed assets and inventory 4210 - 4310
  7. Other non-operating income/expenses 2. Other non-operating income/expenses
    a. Receipts of operational loss insurance claims 4225 b. Others 4300 - 4400 NON-OPERATING PROFIT/LOSS NON-OPERATING PROFIT/LOSS 4205 - 4220 - 4305 + PROFIT/LOSS FOR THE YEAR BEFORE TAX PROFIT/LOSS FOR THE YEAR BEFORE TAX 4550 or 4600 Income tax Income tax a. Current year tax estimates 4935 b. Deferred tax income/expense 4940 - 4945 CURRENT YEAR NET PROFIT/LOSS CURRENT YEAR NET PROFIT/LOSS 4950 or 5000 OTHER COMPREHENSIVE INCOME
  8. Items that will not be reclassified to profit or loss filled in by UUS
  9. Items that will be reclassified to profit or loss filled in by UUS
    filled in by UUS
    TOTAL COMPREHENSIVE PROFIT/LOSS FOR THE YEAR filled in by UUS

No. LINE ITEMS STATEMENT OF PROFIT OR LOSS LINE ITEMS LSMK Code QUARTERLY PUBLICATION FINANCIAL REPORT UUS MONETARY AND FINANCIAL SYSTEM STABILITY REPORT (LSMK) OTHER COMPREHENSIVE INCOME FOR THE YEAR AFTER TAX NON-OPERATING INCOME AND EXPENSES Operational risk-related losses (including losses from loss of fixed assets and inventory) -/-

Guidelines for filling out the quarterly publication statement of profit or loss and other comprehensive income for UUS starting from the end of March 2021 onwards, as follows:
OPERATING INCOME AND EXPENSES OPERATING INCOME AND EXPENSES A. Operating Income and Expenses from Fund Disbursement A. Operating Income and Expenses from Fund Disbursement

  1. Income from Fund Disbursement 1. Income from Fund Disbursement 04.11.00.00.00.00
    a. Income from receivables a. Income from receivables a) Murabahah 04.11.04.12.11.00 + 04.11.04.22.11.00 b) Istishna 04.11.04.12.12.00 + 04.11.04.22.12.00 c) Multijasa 04.11.04.12.14.00 + 04.11.04.22.14.00 d) Ujrah i) Gadai 04.11.04.12.13.01 + 04.11.04.22.13.01 ii) Others 04.11.04.12.13.99 + 04.11.04.22.13.99 e) Others 04.11.04.12.19.00 + 04.11.04.22.19.00 b. Income from profit sharing b. Income from profit sharing a) Mudharabah 04.11.04.12.21.00 + 04.11.04.22.21.00 b) Musyarakah 04.11.04.12.22.00 + 04.11.04.22.22.00 c) Others 04.11.04.12.29.00 + 04.11.04.22.29.00
    c. Lease income c. Lease income 04.11.04.12.31.00 +
    04.11.04.22.31.00
    Depreciation of ijarah assets -/- 04.11.04.12.32.00 + 04.11.04.22.32.00 d. Others d. Others
    i. Deposits at Bank Indonesia
    a) Sharia Bank Indonesia Certificates (SBIS) 04.11.01.01.00.00 b) Sharia Bank Indonesia Deposit Facility (FASBIS) 04.11.01.02.00.00 c) Others 04.11.01.99.00.00
    ii. Deposits at other banks
    a) Wadiah bonus i) Current accounts based on Sharia principles 04.11.02.01.02.01 ii) Savings accounts based on Sharia principles 04.11.02.02.02.01 b) Profit sharing i) Current accounts based on Sharia principles 04.11.02.01.02.02 ii) Savings accounts based on Sharia principles 04.11.02.02.02.02 iii) Time deposits based on Sharia principles 04.11.02.03.02.00 c) Others 04.11.02.05.00.00
    iii. Securities held
    a) From Bank Indonesia i) Bank Indonesia Deposit Certificates (SDBI) 04.11.03.01.02.00 ii) Bank Indonesia Securities (SBBI) in Foreign Currency 04.11.03.01.03.00 iii) Bank Indonesia Sukuk (SukBI) 04.11.03.01.04.00 iv) Others 04.11.03.01.99.00 b) From other banks i) Promissory notes 04.11.03.02.01.00 ii) Sharia Medium Term Notes 04.11.03.02.02.00 iii) Sukuk (a) Subordination 04.11.03.02.05.01 (b) Others 04.11.03.02.05.99 iv) Sharia Asset-Backed Securities 04.11.03.02.06.00 v) Interbank Mudharabah Investment Certificates (SIMA) 04.11.03.02.07.00 vi) Others 04.11.03.02.99.00 c) From Government i) Sharia State Treasury Bills (SPN) 04.11.03.03.02.00 ii) Ijarah Fixed Rate (IFR) 04.11.03.03.05.00 iii) Project Based Sukuk (PBS) 04.11.03.03.06.00 iv) Retail Sukuk 04.11.03.03.07.00 v) Others 04.11.03.03.99.00 d) From other parties i) Promissory notes 04.11.03.04.01.00 ii) Bills of exchange 04.11.03.04.02.00 iii) Sharia Medium Term Notes 04.11.03.04.04.00 iv) Sharia Mutual Funds 04.11.03.04.07.00 v) Sukuk (a) Subordination 04.11.03.04.08.01 (b) Others 04.11.03.04.08.99 vi) Asset-Backed Securities 04.11.03.04.09.00 vii) Others 04.11.03.04.99.00
    iv. Others
    a) From other banks 04.11.99.01.00.00 b) From third parties other than banks 04.11.99.02.00.00 c) Income from inter-office transactions i) Head office/own branches outside Indonesia 04.11.99.03.01.00 ii) Head office/own branches in Indonesia 04.11.99.03.02.00 d) Salam income 04.11.99.04.00.00 e) Correction of margin/profit sharing/lease income -/- 04.11.99.05.00.00

QUARTERLY PUBLICATION STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME UUS No. LINE ITEMS STATEMENT OF PROFIT OR LOSS LINE ITEMS LBUT Code QUARTERLY PUBLICATION FINANCIAL REPORT UUS INTEGRATED COMMERCIAL BANK REPORT (LBUT)

  1. Profit sharing for investment fund owners -/ - 2. Profit sharing for investment fund owners -/ - a + b
    a. Non-profit sharing Mudharabah
    i. Liabilities with other banks
    a) Current accounts based on Sharia principles 05.11.02.01.02.01 b) Savings accounts based on Sharia principles 05.11.02.02.02.01 c) Deposits based on Sharia principles 05.11.02.03.02.01 d) Others 05.11.02.99.02.01
    ii. Third-party funds (non-bank)
    a) Current accounts based on Sharia principles 05.11.03.01.02.01 b) Savings accounts based on Sharia principles 05.11.03.02.02.01 c) Deposits based on Sharia principles 05.11.03.03.02.01 d) Others 05.11.03.99.02.01 iii. a) Interbank Mudharabah Investment Certificates 05.11.04.22.01.01 b) Mudharabah Sukuk 05.11.04.22.01.02 c) Subordinated Sukuk 05.11.04.22.01.03 d) Others 05.11.04.22.01.99 iv. a) Mudharabah Sukuk 05.11.04.32.01.01 b) Subordinated Sukuk 05.11.04.32.01.02 c) Others 05.11.04.32.01.99
    v. Financing received from other banks Mudharabah - Non-profit Sharing 05.11.05.22.01.00
    vi. Financing received from third parties (non-bank) Mudharabah - Non-profit Sharing 05.11.05.32.01.00
    vii. Others to other banks 05.11.99.10.00.00
    viii. Others to third parties (non-bank) 05.11.99.20.00.00
    ix. Inter-office transactions
    a) Head office/own branches outside Indonesia 05.11.99.30.01.01 b) Head office/own branches in Indonesia 05.11.99.30.02.01 b. Profit Sharing Mudharabah
    i. Liabilities with other banks
    a) Current accounts based on Sharia principles 05.11.02.01.02.02 b) Savings accounts based on Sharia principles 05.11.02.02.02.02 c) Deposits based on Sharia principles 05.11.02.03.02.02 d) Others 05.11.02.99.02.02
    ii. Third-party funds (non-bank)
    a) Current accounts based on Sharia principles 05.11.03.01.02.02 b) Savings accounts based on Sharia principles 05.11.03.02.02.02 c) Deposits based on Sharia principles 05.11.03.03.02.02 d) Others 05.11.03.99.02.02 iii. a) Interbank Mudharabah Investment Certificates 05.11.04.22.02.01 b) Mudharabah Sukuk 05.11.04.22.02.02 c) Subordinated Sukuk 05.11.04.22.02.03 d) Others 05.11.04.22.02.99 iv. a) Mudharabah Sukuk 05.11.04.32.02.01 b) Subordinated Sukuk 05.11.04.32.02.02 c) Others 05.11.04.32.02.99
    v. Financing received from other banks Mudharabah - Profit Sharing 05.11.05.22.02.00
    vi. Financing received from third parties (non-bank) Mudharabah - Profit Sharing 05.11.05.32.02.00
    vii. Inter-office transactions
    a) Head office/own branches outside Indonesia 05.11.99.30.01.02 b) Head office/own branches in Indonesia 05.11.99.30.02.02
  2. Income after profit sharing distribution 3. Income after profit sharing distribution 1 to 2
    B. Operating Income and Expenses other than Fund Disbursement B. Operating Income and Expenses other than Fund Disbursement
  3. Gain/loss from foreign currency transaction translation 1. Gain/loss from foreign currency transaction translation
    a. Gain from foreign currency transaction translation 04.12.09.00.00.00 b. Loss from foreign currency translation 05.12.15.00.00.00
  4. Income of the bank as mudharib in mudharabah muqayyadah 2. Income of the bank as mudharib in mudharabah muqayyadah 04.12.99.01.00.00
  5. Commission/provision/fee and administration 3. Commission/provision/fee and administration
    a. Managed funds 04.12.07.01.00.00 b. Financing 04.12.07.02.00.00
    c. Issuance of L/C 04.12.07.03.00.00
    d. APMK 04.12.07.04.00.00 e. Selling agent 04.12.07.05.00.00 f. Transfer and collection 04.12.07.06.00.00 g. Payment point 04.12.07.07.00.00 h. Others 04.12.07.99.00.00
  6. Other income 4. Other income
    a. Increase in fair value of financial assets
    i. Securities 04.12.01.01.00.00
    ii. Spot and forward 04.12.01.03.00.00
    iii. Other financial assets 04.12.01.99.00.00
    b. Decrease in fair value of financial liabilities
    i. Securities 04.12.02.01.00.00
    ii. Spot and forward transactions 04.12.02.02.00.00
    c. Gain on sale of financial assets
    i. Securities
    a) measured at fair value through profit/loss 04.12.03.01.01.00 b) measured at fair value through other comprehensive income 04.12.03.01.02.00 c) measured at amortised cost 04.12.03.01.03.00
    ii. Gain on disposal of ijarah assets 04.12.03.03.00.00
    iii. Other financial assets 04.12.03.99.00.00
    d. Gain on spot and forward transactions (realised) 04.12.04.02.00.00 e. Dividends 04.12.05.00.00.00 f. Gain from investments using equity method 04.12.06.00.00.00 g. Other income - Others 04.12.99.99.00.00
  7. Wadiah bonus expense -/- 5. Wadiah bonus expense -/-
    a. Other banks 05.11.02.01.02.03 +
    05.11.02.02.02.03 b. Third parties (non-bank) 05.11.03.01.02.03 +
    05.11.03.02.02.03
  8. Financial asset impairment loss -/- 6. Financial asset impairment loss -/-
    a. Securities 05.12.07.03.00.00 b. Receivables
    i. Murabahah receivables 05.12.07.05.02.01
    ii. Istishna' receivables 05.12.07.05.02.02
    iii. Lease receivables 05.12.07.05.02.03
    iv. Qardh receivables 05.12.07.05.02.04
    v. Multi-service receivables 05.12.07.05.02.05
    c. Profit-sharing financing
    i. Mudharabah 05.12.07.05.03.01
    ii. Musyarakah 05.12.07.05.03.02
    iii. Others 05.12.07.05.03.99
    d. Lease financing 05.12.07.05.04.00 e. Other financial assets
    i. Placements with other banks 05.12.07.01.00.00
    ii. Spot and forward receivables 05.12.07.02.00.00
    iii. Acceptance receivables 05.12.07.04.00.00
    iv. Investments 05.12.07.06.00.00
    v. Others 05.12.07.07.00.00
    vi. Administrative account transactions
    a) Irrevocable L/C 05.12.07.08.01.00 b) Guarantees issued 05.12.07.08.02.00 c) Withdrawal grace period 05.12.07.08.03.00 Sharia-based securities issued to other banks Sharia-based securities issued to third parties (non-bank) Non-profit sharing Sharia-based securities issued to other banks Sharia-based securities issued to third parties (non-bank) No. INCOME STATEMENT ITEMS INCOME STATEMENT ITEMS LBUT Code QUARTERLY PUBLICATION FINANCIAL STATEMENTS OF SHARIA BUSINESS UNITS INTEGRATED COMMERCIAL BANK REPORT (LBUT)
  1. Operational risk-related losses -/- 7. Operational risk-related losses -/-
    a. Internal fraud 05.12.08.01.00.00 b. External crime 05.12.08.02.00.00
  2. Impairment loss on other assets (non-financial) -/- 8. Impairment loss on other assets (non-financial) -/-
    a. Ijarah assets 05.12.12.01.00.00 b. Fixed assets and inventory 05.12.12.02.00.00
    c. Intangible assets 05.12.12.03.00.00
    d. Vacant properties 05.12.12.04.00.00 e. Suspense accounts 05.12.12.05.00.00 f. Inter-office 05.12.12.06.00.00 g. Assets taken over 05.12.12.07.00.00 h. Inventory 05.12.12.08.00.00
    i. Others 05.12.12.99.00.00
  3. Labor costs -/- 9. Labor costs -/-
    a. Directors' salaries 05.12.13.01.00.00 b. Non-director salaries and wages 05.12.13.02.00.00
    c. Commissioners and supervisors' honorariums 05.12.13.03.00.00
    d. Other salaries 05.12.13.99.00.00
  4. Other expenses -/- 10. Other expenses -/-
    a. Liabilities with other banks - Non-mudharabah 05.11.02.99.02.03 b. Financing received from other banks - Non-mudharabah 05.11.05.22.03.00
    c. 05.11.05.32.03.00
    d. Remuneration expenses to Bank Indonesia 05.12.01.00.00.00 e. Decrease in fair value of financial assets
    i. Securities 05.12.03.01.00.00
    ii. Spot and forward 05.12.03.03.00.00
    iii. Other financial assets 05.12.03.99.00.00
    f. Increase in fair value of financial liabilities 05.12.04.00.00.00 g. Loss on sale of financial assets
    i. Securities
    a) measured at fair value through profit/loss 05.12.05.01.01.00 b) measured at fair value through other comprehensive income 05.12.05.01.02.00 c) amortised cost 05.12.05.01.03.00
    ii. Loss on disposal of ijarah assets 05.12.05.03.00.00
    iii. Other financial assets 05.12.05.99.00.00
    h. Loss on spot and forward transactions (realised) 05.12.06.02.00.00
    i. Loss from investments using equity method 05.12.09.00.00.00
    j. Commission/provision/fee and administration
    i. Financing commission/provision 05.12.10.01.00.00
    ii. Financing forwarding commission/provision 05.12.10.02.00.00
    iii. Others 05.12.10.99.00.00
    k. Depreciation/amortisation
    i. Fixed assets and inventory 05.12.11.01.00.00
    ii. Vacant properties 05.12.11.02.00.00
    iii. Deferred expenses 05.12.11.03.00.00
    iv. Intangible assets 05.12.11.04.00.00
    v. Others 05.12.11.99.00.00
    l. Education and training
    i. Commissioners and supervisors 05.12.13.04.01.00
    ii. Directors 05.12.13.04.02.00
    iii. Employees 05.12.13.04.03.00
    iv. Others 05.12.13.04.99.00 m. Promotion expenses
    i. Media advertising 05.12.14.01.00.00
    ii. Others 05.12.14.99.00.00
    n. Insurance premiums
    i. Financing 05.12.99.01.01.00
    ii. Third-party fund guarantee 05.12.99.01.02.00
    iii. Operational losses 05.12.99.01.03.00
    iv. Others 05.12.99.01.99.00
    o. Operational risk loss provision 05.12.99.02.00.00 p. Research and development 05.12.99.03.00.00 q. Taxes (excluding income tax) 05.12.99.04.00.00 r. Maintenance and repairs 05.12.99.05.00.00 s. Goods and services
    i. Technology, System, and Information (TSI) Management Services 05.12.99.06.01.00
    ii. Others 05.12.99.06.99.00
    t. Financing restructuring losses 05.12.99.07.00.00 u. Ijarah asset repair costs 05.12.99.08.00.00
    v. Rent 05.12.99.09.00.00 w. Others 05.12.99.99.00.00
    Net Other Operating Income/Expense Net Other Operating Income/Expense 1 to 10 OPERATING PROFIT/LOSS OPERATING PROFIT/LOSS
  5. Operating Profit 03.05.02.01.11.00
  6. Operating Loss -/- 03.05.02.02.11.00
    NON-OPERATING INCOME AND EXPENSES NON-OPERATING INCOME AND EXPENSES
  7. Gain/loss on sale of fixed assets and inventory 1. Gain/loss on sale of fixed assets and inventory
    a. Gain on sale of fixed assets and inventory 04.20.01.00.00.00 b. Loss on sale of fixed assets and inventory -/- 05.20.01.00.00.00
  8. Other non-operating income/expense 2. Other non-operating income/expense
    a. Receipt of operational loss insurance claims 04.20.99.01.00.00 b. Others 04.20.99.99.00.00
    c. Other non-operating expenses -/- 05.20.99.00.00.00
    NON-OPERATING PROFIT/LOSS NON-OPERATING PROFIT/LOSS
  9. Non-Operating Profit 03.05.02.01.12.00
  10. Non-Operating Loss -/- 03.05.02.02.12.00
    PROFIT/LOSS FOR THE YEAR BEFORE TAX PROFIT/LOSS FOR THE YEAR BEFORE TAX
  11. Profit for the Year Before Tax 03.05.02.01.10.00
  12. Loss for the Year Before Tax -/- 03.05.02.02.10.00
    Income tax Income tax
  13. Current year tax estimate -/- 03.05.02.01.40.00
  14. Deferred tax income/expense
    a. Deferred tax income 03.05.02.02.40.01 b. Deferred tax expense -/- 03.05.02.02.40.02 CURRENT YEAR NET PROFIT/LOSS CURRENT YEAR NET PROFIT/LOSS
  15. Current Year Net Profit 03.05.02.01.00.00
  16. Current Year Net Loss -/- 03.05.02.02.00.00
    OTHER COMPREHENSIVE INCOME OTHER COMPREHENSIVE INCOME
  17. Items that will not be reclassified to profit or loss 1. Items that will not be reclassified to profit or loss
    a. Gains from revaluation of fixed assets filled in by UUS b. filled in by UUS
    c. Others filled in by UUS
  18. Items that will be reclassified to profit or loss 2. Items that will be reclassified to profit or loss filled in by BUS
    a. filled in by UUS b. filled in by UUS
    c. Others filled in by UUS
    filled in by UUS
    TOTAL COMPREHENSIVE PROFIT/LOSS FOR THE YEAR TOTAL COMPREHENSIVE PROFIT/LOSS FOR THE YEAR filled in by UUS Gains/losses arising from increases in fair value (MTM) of equity instrument financial assets measured at fair value through other comprehensive income OTHER COMPREHENSIVE INCOME FOR THE YEAR AFTER TAX Gains/losses arising from adjustments due to translation of financial statements in foreign currency Gains/losses arising from remeasurement of defined benefit pension programs OTHER COMPREHENSIVE INCOME FOR THE YEAR AFTER TAX Financing received from third parties (non-bank) - Non-mudharabah No. INCOME STATEMENT ITEMS INCOME STATEMENT ITEMS LBUT Code QUARTERLY PUBLICATION FINANCIAL STATEMENTS OF SHARIA BUSINESS UNITS INTEGRATED COMMERCIAL BANK REPORT (LBUT)
  1. Quarterly Publication of Commitments and Contingencies
    a) Report Format
    UUS :
    Report Date :
    (in millions of Rupiah)
    I. COMMITMENT ASSETS
  1. Undrawn financing facilities
  3. Others
    II. COMMITMENT LIABILITIES
  4. Undrawn financing facilities
  6. Others
    III. CONTINGENT ASSETS
  7. Guarantees received
  8. Revenue in progress
  9. Others
    IV. CONTINGENT LIABILITIES
  10. Guarantees issued
  11. Others
    Notes:
  1. : If there is a new accounting treatment applicable in the report position, the presentation of the comparative position refers to
    financial accounting standards regarding accounting policies, changes in accounting estimates, and errors. Foreign currency positions to be delivered for spot and forward transactions QUARTERLY PUBLICATION COMMITMENTS AND CONTINGENCIES REPORT OF SHARIA BUSINESS UNITS No. ITEMS Position Report Date 31 December Previous Year 1) Foreign currency positions to be received from spot and forward transactions

b) Filling Guidelines
Filling guidelines for the quarterly publication financial position report of UUS for the end of September 2020 and December 2020 positions, as follows:
I COMMITMENT ASSETS COMMITMENT ASSETS

  1. Undrawn financing facilities 1. Undrawn financing facilities
    a. Related to banks 494 b. Not related to banks 495
    1. Outstanding spot and forward purchase positions
      a. Related to banks 520 b. Not related to banks 521
  3. Others 3. Others
    a. Related to banks 525 b. Not related to banks 529 II COMMITMENT LIABILITIES
  4. Undrawn financing facilities to customers 1. Undrawn financing facilities
    a. Committed
    i. Third parties (non-bank) 531
    ii. Banks 533
    b. Uncommitted
    i. Third parties (non-bank) 532
    ii. Banks 534
    1. Outstanding spot and forward sale positions
      i. Related to banks 537
      ii. Not related to banks 538
  6. Others 3. Others
    a. Outstanding Irrevocable L/C
    i. Foreign L/C 535
    ii. Domestic L/C 536
    b. Others
    i. Related to banks 539
    ii. Not related to banks 540
    III. CONTINGENT ASSETS
  7. Guarantees received 1. Guarantees received 541
  8. Revenue in progress 2. Revenue in progress
    a. Murabahah
    i. Related to banks 542
    ii. Not related to banks 551
    b. Istishna'
    i. Related to banks 543
    ii. Not related to banks 552
    Lease
    i. Related to banks 544
    ii. Not related to banks 553
    d. Profit sharing
    i. Related to banks 545
    ii. Not related to banks 554
    e. Others
    i. Related to banks 549
    ii. Not related to banks 559
  9. Others 3. Others
    a. Related to banks 561 b. Not related to banks 569
    IV. CONTINGENT LIABILITIES
  10. Guarantees issued 1. Guarantees issued
    a. Related to banks 591 b. Not related to banks 599
  11. Others 2. Others
    a. Related to banks 601 b. Not related to banks 609 QUARTERLY PUBLICATION COMMITMENTS AND CONTINGENCIES REPORT OF SHARIA BUSINESS UNITS No. ITEMS QUARTERLY PUBLICATION COMMITMENTS AND CONTINGENCIES REPORT OF SHARIA BUSINESS UNITS ADMINISTRATIVE ACCOUNT ITEMS LSMK Code MONETARY AND FINANCIAL SYSTEM STABILITY REPORT (LSMK) Foreign currency positions to be received from spot and forward transactions COMMITMENT LIABILITIES Foreign currency positions to be delivered for spot and forward transactions CONTINGENT ASSETS CONTINGENT LIABILITIES No. ITEMS QUARTERLY PUBLICATION COMMITMENTS AND CONTINGENCIES REPORT OF SHARIA BUSINESS UNITS ADMINISTRATIVE ACCOUNT ITEMS LSMK Code MONETARY AND FINANCIAL SYSTEM STABILITY REPORT (LSMK)

Filling guidelines for the quarterly publication financial position report of UUS starting from the end of March 2021 position and onwards, as follows:
I. COMMITMENT ASSETS COMMITMENT ASSETS

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

b. Financial Performance Information

  1. Financial Ratio Report
    a) Report Format b) Filling Guidelines
    Performance Ratio
  1. Total UUS Assets
    against total assets of conventional banks owning UUS Total UUS Assets Total assets of conventional banks owning UUS  Total UUS Assets is the total assets of the combined UUS financial position statement.  Total assets of conventional banks owning UUS is the combined financial position statement of the parent conventional commercial bank including total UUS assets.
  2. Non-performing productive
    assets against total productive assets
    Non-performing productive assets (excluding administrative account transactions) Total productive assets (excluding administrative account transactions)  Coverage components and quality of productive assets in accordance with Financial Services Authority Regulations regarding assessment of quality of assets of Sharia commercial banks and Sharia business units.  Non-performing productive assets are productive assets with less watchable, doubtful, and non-performing quality.  The figures are calculated based on the recorded value in UUS position statement:
    Report Date :
    Position Report Date Position Report Date
    Previous Year
    Profit-sharing financing against total financing Financing to Deposit Ratio (FDR) Non Performing Financing (NPF) net Return on Asset (ROA) RATIO Total UUS Assets against total assets of conventional banks owning UUS Non-performing productive assets against total productive assets Financial Asset Impairment Provision (CKPN) against productive assets Non Performing Financing (NPF) gross QUARTERLY FINANCIAL RATIO REPORT OF SHARIA BUSINESS UNITS

financials (net of CKPN).
3. Financial Asset
Impairment Provision
(CKPN) against productive assets
Financial asset CKPN
Total productive assets
(excluding administrative account transactions)  Financial asset CKPN is the CKPN formed in accordance with financial accounting standards regarding financial instruments and PAPSI.  Coverage components of productive assets in accordance with Financial Services Authority Regulations regarding assessment of quality of assets of Sharia commercial banks and Sharia business units.  Total productive assets calculated based on the recorded value in financial position statement net (net of CKPN).
4. Non Performing
Financing (NPF) gross
Non-performing financing
Total Financing
 Financing is financing in accordance with Financial Services Authority Regulations regarding assessment of quality of assets of Sharia commercial banks and Sharia business units.  Financing only includes financing to third parties (non-bank).  Non-performing financing is financing with less watchable, doubtful, and non-performing quality.  The figures are calculated based on the recorded value in financial position statement net (net of CKPN).

 Ratio formula in accordance with
Financial Services Authority Regulations regarding assessment of health level of Sharia commercial banks and Sharia business units.
5. Non Performing
Financing (NPF) net
(Non-performing financing - CKPN of non-performing financing) Total financing  Financing is financing in accordance with Financial Services Authority Regulations regarding assessment of quality of assets of Sharia commercial banks and Sharia business units.  Financing only includes financing to third parties (non-bank).  Non-performing financing is financing with less watchable, doubtful, and non-performing quality.  CKPN of non-performing financing is the CKPN formed for financing with less watchable, doubtful, and non-performing quality in accordance with financial accounting standards regarding financial instruments and PAPSI.  Figures for non-performing financing and total productive assets calculated based on the recorded value in financial position statement net (net of CKPN).
6. Return on Asset
(ROA)
Profit before tax
Average total assets
 Profit before tax is profit for the year before tax annualised.

 Profit after tax is net profit for the year after tax annualised. Example for June position:
(Accumulated profit per June position/6) x 12.
 Average total assets figure is accumulated total assets every month divided by the number of months. Example for June position:
Accumulated total assets from January position to June position/6.  Ratio formula in accordance with Financial Services Authority Regulations regarding assessment of health level of Sharia commercial banks and Sharia business units.
7. Profit-sharing financing
against total financing
Profit-sharing financing
Total financing
 Financing is financing in accordance with Financial Services Authority Regulations regarding assessment of quality of assets of Sharia commercial banks and Sharia business units.  Financing only includes financing to third parties (non-bank).  Profit-sharing financing is all financing with profit-sharing contracts whether using profit sharing method or net revenue sharing method.  Total financing is calculated based on the recorded value in financial position statement

net (net of CKPN).
 Ratio formula in accordance with
Financial Services Authority Regulations regarding assessment of health level of Sharia commercial banks and Sharia business units.
8. Financing to
Deposit Ratio
(FDR)
Financing
Third-party funds
 Financing is financing in accordance with Financial Services Authority Regulations regarding assessment of quality of assets of Sharia commercial banks and Sharia business units.  Financing only includes financing to third parties (non-bank).  Third-party funds include current accounts, savings, and deposits (not including interbank placements).

  1. Profit Sharing Distribution Report
    a) Report Format
    UUS
    Report Period :
    (in millions of Rupiah)
    Ratio
    (%)
    Amount
    Profit Sharing
    Indication
    Rate of Return (%)
    A B C D E
  1. Liabilities to Other Banks
  2. Mudharabah Current Accounts
    a. Banks b. Non-Banks
  3. Mudharabah Savings Accounts
    a. Banks b. Non-Banks
  4. Mudharabah Deposits
    a. Banks
  • 1 Month
  • 3 Months
  • 6 Months
  • 12 Months
    b. Non-Banks
  • 1 Month
  • 3 Months
  • 6 Months
  • 12 Months
  1. Financing Received
  2. Placements with Other Banks
  3. Murabahah Receivables
    a. Banks b. Non-Banks
  4. Istishna' Receivables
    a. Banks b. Non-Banks
  5. Multi-service Receivables
    a. Banks b. Non-Banks
  6. Pawn Financing
    a. Banks b. Non-Banks
  7. Mudharabah Financing
    a. Banks b. Non-Banks
  8. Musyarakah Financing
    a. Banks b. Non-Banks
  9. Lease Financing
    a. Banks b. Non-Banks
  10. Other Financing
    a. Banks b. Non-Banks
    Total
    QUARTERLY PROFIT SHARING DISTRIBUTION REPORT OF SHARIA BUSINESS UNITS Type of Fund Disbursement Average Balance Income Received A B Total Net Revenue Sharing Type of Fund Collection Balance Average Income to be Distributed Share of Fund Owners

b) Guidelines for Filling
Profit Distribution Report

  1. The profit distribution report details the calculation of profit distribution on income obtained from financing and the simple calculation mechanism in determining the amount of profit distributed to investor customers for the reporting month period. The profit distribution report is presented in 2 (two) profit-sharing methods, namely profit sharing and net revenue sharing.
  2. In the fund disbursement section, the average balance and income received are reported. The average balance presents the weighted average value of funds disbursed during the current month period.
Nisbah (%)Average BalanceTotal Profit ShareIndication Rate of Return (%)
ABCDE
1. Liabilities to Other Banks
2. Mudharabah Giro
a. Bank
b. Non-Bank
3. Mudharabah Savings
a. Bank
b. Non-Bank
4. Mudharabah Deposits
a. Bank
- 1 Month
- 3 Months
- 6 Months
- 12 Months
b. Non-Bank
- 1 Month
- 3 Months
- 6 Months
- 12 Months
5. Financing Received
1. Placements with Other Banks
2. Murabahah Receivables
a. Bank
b. Non-Bank
3. Istishna Receivables
a. Bank
b. Non-Bank
4. Multijasa Receivables
a. Bank
b. Non-Bank
5. Pawn Financing
a. Bank
b. Non-Bank
6. Mudharabah Financing
a. Bank
b. Non-Bank
7. Musyarakah Financing
a. Bank
b. Non-Bank
8. Lease Financing
a. Bank
b. Non-Bank
9. Other Financing
a. Bank
b. Non-Bank
Fund Raising TypeAverage BalanceIncome to be SharedOwner of Funds Share - Ratio (%)Owner of Funds Share - Total Profit ShareOwner of Funds Share - Indication Rate of Return (%)
Profit SharingABCDE

Income received presents the value of income received and to be distributed to third-party funds on a cash basis.
3. In the fund raising section, details are provided based on the type of fund raising and counterparty, namely:
a. liabilities to other banks; b. mudharabah giro, detailed by bank and non-bank;
c. mudharabah savings, detailed by bank and non-bank;
d. mudharabah deposits, detailed by bank and non-bank with additional details for tenors of 1 (one) month, 3 (three) months, 6 (six) months, and 12 (twelve) months; and/or e. financing received.
4. Information reported in the fund raising section includes:
a. average balance, presenting the weighted average value of fund raising types placed by investor customers during the current month period; b. income to be shared, presenting the cash basis value of income belonging to investor customers and the Sharia Business Unit (UUS) allocated according to the type of fund raising;
c. owner of funds share – ratio (%), presenting the agreed ratio on income to be distributed by the UUS to investor customers;
d. owner of funds share - total profit share, presenting the profit share received by investor customers by considering the income to be shared and the agreed ratio; and e. owner of funds share - indication rate of return (%), presenting the equivalent rate of the total profit share against the fund raising balance placed by investor customers, annualized.

  1. Report on Sources and Disbursement of Zakat and Waqf Funds
    a) Report Format b) Guidelines for Filling
    Report on Sources and Disbursement of Zakat and Waqf Funds
  1. The report on sources and disbursement of zakat and waqf funds is a report showing the sources and disbursement of zakat and waqf funds to zakat management entities and waqf management entities up to the reporting date.
  2. The UUS presents the report on sources and disbursement of zakat and waqf funds as a main component of financial statements by presenting:
    a. Sources and Disbursement of Zakat Funds
  1. Receipt of zakat funds originating from:
    a) internal UUS; and b) external UUS, consisting of:
    (1) Zakat funds deposited or deducted from customer accounts upon customer instruction; and/or (2) Community zakat funds from non-UUS customers deposited through the UUS.

(in millions of Rupiah)

PositionReporting DatePosition 31 December Previous Year
A. Sources and Disbursement of Zakat Funds
1. Receipt of zakat funds originating from:
a. Internal UUS
b. External UUS
Total receipts
2. Disbursement of zakat funds to zakat management entities
a. Zakat collection agency (Lembaga Amil Zakat)
b. Zakat collection body (Badan Amil Zakat)
Total disbursement
B. Sources and Disbursement of Waqf Funds
1. Receipt of waqf funds originating from:
a. Internal Sharia Commercial Bank (BUS)
b. External BUS
Total receipts
2. Disbursement of waqf funds to waqf management entities
a. Indonesian Waqf Board (Badan Wakaf Indonesia)
b. Other Nazir
1)
c. …
2)
d. Others
3)
Total disbursement

Notes:

  1. : The name of the institution or party as nazir is stated where the UUS disburses at least 5% (five percent) of the total disbursement of waqf funds.
  2. : If there is more than 1 (one) and at most 20 (twenty) nazirs where the UUS disburses at least 5% (five percent), the name of the institution or party concerned is stated.
  3. : All nazirs where the UUS disburses less than 5% (five percent) of the total disbursement of waqf funds.

QUARTERLY REPORT ON SOURCES AND DISBURSEMENT OF ZAKAT AND WAQF FUNDS BY UUS UUS :
Reporting Period :
Description

  1. Disbursement of zakat funds to zakat management entities in accordance with applicable regulations, including:
    a) zakat collection agencies; and/or b) zakat collection bodies. b. Sources and Disbursement of Waqf Funds

  2. Receipt of Waqf Funds originating from:
    a) internal UUS; and b) external UUS, consisting of:
    (1) Waqf funds deposited or deducted from customer accounts upon customer instruction; and/or (2) Community waqf funds from non-UUS customers deposited through the UUS.

  3. Disbursement of waqf funds to waqf management entities, including:
    a) Indonesian Waqf Board; and/or b) other nazirs.
    The name of the institution or party as nazir stated in the profit distribution report is the nazir where the UUS disburses at least 5% (five percent) of the total disbursement of UUS waqf funds. If the nazir where the UUS disburses less than 5% (five percent) of the total disbursement of waqf funds, the UUS states the name of the nazir as "Others".

  4. Report on Sources and Use of Charitable Funds
    a) Report Format

UUS :
Reporting Period :
(in millions of Rupiah)

DescriptionReporting Date PositionPosition 31 December Previous Year
1. Beginning balance of charitable funds
2. Receipt of charitable funds
a. Infak and sedekah
b. Return of productive charitable funds
c. Fines
d. Non-halal income
e. Others
Total receipts
3. Use of charitable funds
a. Productive charitable funds
b. Donations
c. Other uses for public interest
Total use
4. Increase/decrease in charitable funds
5. Ending balance of charitable funds

QUARTERLY REPORT ON SOURCES AND USE OF CHARITABLE FUNDS BY UUS Description

b) Guidelines for Filling
Report on Sources and Use of Charitable Funds

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

B. Annual Period
Annual financial publication and annual financial performance information reports of UUS are presented in the annual financial publication and financial performance information reports of conventional commercial banks having UUS, which at least include:

  1. General information, namely:
    a) strategies and policies established by board members overseeing the UUS to develop the UUS; b) reports from board members overseeing the UUS containing information regarding UUS management; c) types of products and activities offered; and d) social responsibility.
  2. UUS financial performance information, namely:
    a) UUS business development including the number and composition of fund disbursement, net profit, ROA ratio, gross and net NPF ratio, FDR, number and composition of fund sources, total assets, and other relevant information; b) realization of profit sharing rates or returns and methods of calculating profit distribution; c) profit distribution report; d) report on sources and disbursement of zakat and waqf funds; and e) report on sources and use of charitable funds.

VI. GUIDELINES FOR PREPARING RISK EXPOSURE AND CAPITAL PUBLICATION REPORTS FOR SHARIA BUSINESS UNITS
Annual
Periodization
Reporting Position
End of December.
Scope 1. General application of risk management.
2. Qualitative information on risk exposure:
a. interest rate risk, and b. investment risk.
Publication Media
Added to the annual risk exposure and capital publication report of conventional commercial banks having UUS, announced on the website of the conventional commercial bank. Publication Deadline No later than April 30 of the following year. Submission Media to Financial Services Authority Added to the annual financial publication and financial performance information report of conventional commercial banks having UUS, submitted via:

  1. Financial Services Authority reporting system 1); or
  2. Electronic Issuer reporting system 2).
    Website Maintenance
    At least the last 5 (five) years.
    Notes:
  1. In the event that submission via the Financial Services Authority reporting system cannot be performed, the Publication Report is submitted to the Financial Services Authority offline.
  2. For conventional commercial banks that are Issuers and/or Public Companies.
    The annual UUS risk exposure and capital publication report at least includes:
  1. information regarding active supervision by DPS; and
  2. disclosure of qualitative information on risk exposure faced by the UUS, namely:
    a. Interest Rate Risk
    Disclosure of interest rate risk, at least including:
  1. interest rate risk management organization;
  2. strategies in generating profit or income; and
  3. monitoring and control mechanisms for interest rate risk.

This copy is consistent with the original
Legal Director 1
Legal Department signed
Mufli Asmawidjaja b. Investment Risk
Disclosure of investment risk, at least including:

  1. investment risk management organization;
  2. strategies to maintain the quality of profit-sharing-based financing; and
  3. monitoring and control mechanisms for investment risk.

Determined in Jakarta on July 1, 2020
EXECUTIVE HEAD OF BANKING SUPERVISOR
FINANCIAL SERVICES AUTHORITY
REPUBLIC OF INDONESIA, signed
HERU KRISTIYANA

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Lineage: In force

POJK.03 Regulation No. 37 of 20…POJK.03 Regulation No. 37 of 2019Transparency and Publicationof Reports of Islamic Commerc…2020-07-01 · this documentTransparency and Publication of Reports of Islamic Commercial Banks and Islamic Business Units (2020-07-01)
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