Financial Services Authority Circular No. 12/SEOJK.03/2021 Concerning Business Plans of Conventional Commercial Banks

To:
The Board of Directors of Conventional Commercial Banks at their location.

COPY

CIRCULAR OF THE FINANCIAL SERVICES AUTHORITY
REPUBLIC OF INDONESIA

NUMBER: 12/SEOJK.03/2021

CONCERNING

BUSINESS PLANS OF COMMERCIAL BANKS

In light of the implementation of the Financial Services Authority Regulation Number 5/POJK.03/2016 concerning Business Plans of Banks (State Gazette of the Republic of Indonesia Year 2016 Number 17, Additional State Gazette of the Republic of Indonesia Number 5841), hereinafter referred to as POJK RBB, Banks are required to prepare realistic Business Plans annually. Furthermore, given the recent developments in banking regulations, which among other things have caused changes in the scope, format, and reporting procedures of Business Plans previously regulated in the Financial Services Authority Circular Number 25/SEOJK.03/2016 concerning Business Plans of Commercial Banks, it is necessary to regulate the implementation provisions regarding Business Plans of Commercial Banks as follows:

I. GENERAL PROVISIONS

To achieve business objectives guided by the established vision and mission, conventional commercial banks, hereinafter referred to as Commercial Banks, need to prepare Business Plans by considering external and internal factors, prudential principles, risk management implementation, and the principle of healthy banking. Business Plans must be prepared thoroughly, realistically, and comprehensively so as to reflect the complexity of the Commercial Bank's business and its adaptability to recent developments, thereby serving as policy direction and business development for the Commercial Bank.
To ensure that the preparation of Business Plans can be conducted comprehensively, the scope of the Business Plan for Commercial Banks that have a Sharia Business Unit (UUS) must also include the Business Plan for the UUS as a single unit.
In line with the comprehensive preparation of Business Plans as stated in point 2, the Business Plan Realization Report and the Business Plan Supervision Report for Commercial Banks that have a UUS must also include reports for the UUS as a single consolidated report.
Commercial Banks that have a UUS also prepare separate Business Plans, Business Plan Realization Reports, and Business Plan Supervision Reports for the UUS by referring to the Financial Services Authority regulations regarding the business plans of Sharia commercial banks and Sharia business units.

II. BUSINESS PLANS

In accordance with POJK RBB, Business Plans must at least include:

Executive Summary
This section contains general explanations, both quantitative and qualitative, regarding results achieved in the last year, including aspects of capital, profitability, risk assessment specifically credit risk, market risk, and liquidity risk, third-party funds, and financial ratios. In addition, the executive summary also contains the Commercial Bank's business targets in the short term (1 (one) year) to the medium term (3 (three) years).
Management Policies and Strategies
This section contains explanations regarding management policies and strategies for the next 1 (one) year, which must at least include an analysis of the Commercial Bank's position in facing business competition, management policies (policy statements), risk management and compliance policies, business development strategies, Human Resources (HR) development strategies, and remuneration policies (remuneration policy).
Implementation of Risk Management and Current Performance of the Commercial Bank
This section contains explanations, both quantitative and qualitative, regarding the condition of the Commercial Bank at the time of preparing the Business Plan and focuses on main matters that need attention or problems faced and results achieved by the Commercial Bank.
Financial Statement Projections
This section contains information regarding the Commercial Bank's financial projections for the next 3 (three) years. This section also elaborates on the macro and micro assumptions used in preparing the aforementioned financial projections.
Projections of Ratios and Other Specific Items
This section contains projections of financial ratios and other specific ratios for the next 3 (three) years.
Funding Plan
This section reflects the plan for fund mobilization for the next 3 (three) years. This section also elaborates on the assumptions used in preparing the plan and the Commercial Bank's strategies to realize the funding plan.
Investment Plan
This section reflects the investment plan for the next 3 (three) years. This section also elaborates on the assumptions used in preparing the aforementioned plan and the Commercial Bank's strategies to realize the investment plan.
Capital Participation Plan
This section reflects the capital participation plan for the next 3 (three) years as regulated in the Financial Services Authority Regulation regarding prudential principles in capital participation activities.
Capital Plan
This section must at least include projections for fulfilling the Minimum Capital Provisioning Requirement (KPMM) and plans for capital changes for the next 3 (three) years.
Organization and HR Development Plan
This section elaborates on information regarding organizational structure and current HR conditions, ongoing organization and HR development plans, and other HR-related development plans for at least the next 1 (one) year.
Plan for Issuing Products and/or Conducting New Activities
The plan for issuing products and/or conducting new activities is an elaboration regarding the plan to conduct new bank products as defined in the Financial Services Authority regulations regarding risk management implementation for commercial banks and the conduct of commercial bank products. This section contains the focus of development and analysis results in conducting new bank products for the next 1 (one) year.
Plan for Office Network Development and/or Changes
The plan for office network development and/or changes includes plans for opening, changing status, relocating addresses, and/or closing office networks for the next 1 (one) year. The definition of office network and the scope of the office network reported in the plan for office network development and/or changes refer to the provisions of legislation regarding commercial banks.
Other Information
Other information contains other plans that need to be elaborated (if any) but are not included in the scope of the Business Plan established in points 1 to 12, including steps to resolve non-performing loans including Foreclosed Collateral (AYDA), fixed assets not used in the Commercial Bank's operations, linkage programs, development of Commercial Bank services, and/or other information required by legislation and/or required by the Financial Services Authority.

The scope of the Business Plan established by the Financial Services Authority is minimum, so Commercial Banks can expand this scope according to needs, while still considering the matters stated in Part I. The preparation of Business Plans refers to the guidelines as contained in the Appendix which is an integral part of this Financial Services Authority Circular.

III. BUSINESS PLAN REALIZATION REPORT AND BUSINESS PLAN SUPERVISION REPORT

In accordance with POJK RBB, the Business Plan Realization Report is submitted by Commercial Banks quarterly, namely for the positions of March, June, September, and December. The Business Plan Realization Report must at least include explanations regarding the achievement of the Business Plan, explanations regarding deviations from the realization of the Business Plan, follow-up or efforts to be made to improve the achievement of the Business Plan realization, financial ratios and specific items, and other information.
In accordance with POJK RBB, the Board of Commissioners conducts supervision over the implementation of the Business Plan. The results of this supervision are subsequently formulated in the Business Plan Supervision Report, which is reported semi-annually. In relation to the duties of the Board of Commissioners, Commercial Banks must have internal mechanisms in the preparation of the Business Plan Supervision Report.
The scope of the Business Plan Supervision Report prepared by the Board of Commissioners must at least include an assessment regarding the implementation of the Business Plan, factors affecting the overall performance of the Commercial Bank, and efforts to improve the performance of the Commercial Bank in the event that the assessment results show a decline in performance. The preparation of the Business Plan Realization Report and the Business Plan Supervision Report refers to the guidelines as contained in the Appendix which is an integral part of this Financial Services Authority Circular.

IV. REPORTING

In accordance with POJK RBB, Commercial Banks submit Business Plans or adjustments to Business Plans, Business Plan Realization Reports, and Business Plan Supervision Reports to the Financial Services Authority.
The reports as stated in point 1 are submitted to the Financial Services Authority electronically via the Financial Services Authority reporting system.
The procedures and deadlines for submitting reports electronically are carried out in accordance with the procedures and deadlines as regulated in the Financial Services Authority regulations regarding commercial bank reporting through the Financial Services Authority reporting system.

V. OTHER PROVISIONS

Commercial Banks submit the Business Plan Realization Report for the first time in accordance with this Financial Services Authority Circular for the report data position of March 2021.
Commercial Banks submit the Business Plan Supervision Report for the first time in accordance with this Financial Services Authority Circular for the report data position of June 2021.
Commercial Banks submit the Business Plan for the first time in accordance with this Financial Services Authority Circular for the 2022 Business Plan.
In the event that Commercial Banks make adjustments and/or changes to the 2021 Business Plan, Commercial Banks use the format as used in the preparation of the 2021 Business Plan.
Adjustments and/or changes to the 2021 Business Plan are submitted offline.

This copy is in accordance with the original
Legal Director 1
Legal Department signed
Mufli Asmawidjaja

VI. CLOSING

At the time this Financial Services Authority Circular comes into force, Financial Services Authority Circular Number 25/SEOJK.03/2016 concerning Business Plans of Commercial Banks is revoked and declared invalid.
The provisions in this Financial Services Authority Circular come into force on the date of determination.

Determined in Jakarta on March 31, 2021

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

APPENDIX
CIRCULAR OF THE FINANCIAL SERVICES AUTHORITY
REPUBLIC OF INDONESIA
NUMBER: 12/SEOJK.03/2021
CONCERNING
BUSINESS PLANS OF COMMERCIAL BANKS

ii -
GUIDELINES FOR THE PREPARATION
OF BUSINESS PLANS, BUSINESS PLAN REALIZATION REPORTS, AND BUSINESS PLAN SUPERVISION REPORTS OF COMMERCIAL BANKS
iii -
TABLE OF CONTENTS

I. GUIDELINES FOR THE PREPARATION OF BUSINESS PLANS ....................................... 1

Executive Summary..................................................................... 1
Management Policies and Strategies............................................... 4
Implementation of Risk Management and Current Performance of Commercial Banks... 5
Financial Statement Projections ......................................................... 7
a. Format for Projections of Financial Position Statements (Balance Sheets)............... 8
b. Format for Projections of Income Statements...................................................10
c. Format for Projections of Commitments and Contingencies .........................13
d. Format for Macro and Micro Assumptions Used...............14
Projections of Ratios and Other Specific Items .................... 15
a. Format for Projections of Ratios and Other Specific Items..16
b. Explanation of Core Financial Ratios and Specific Items......18
Funding Plan................................................................... 26
a. Format for Plans for Mobilization of Third-Party Funds .............27
b. Format for Plans for Issuance of Securities........................29
c. Format for Other Funding Plans ...................................30
Investment Plan......................................................... 31
a. Format for Plans for Providing Funds to Related Parties .....32
b. Format for Plans for Providing Credit to Core Debtors........33
c. Format for Plans for Providing Credit based on Specific Business Activities ....................................................................34
d. Format for Plans for Providing Credit based on Economic Sector ..............................................................................35
e. Format for Plans for Providing Credit based on Type of Use.........................................................................37
f. Format for Plans for Providing Credit based on Province .....38
g. Format for Plans for Providing Credit to MSMEs based on Economic Sector ...................................................................39
h. Format for Plans for Providing Credit to MSMEs based on Type of Use................................................................42
i. Format for Plans for Providing Credit to MSMEs based on Province................................................................................43
j. Format for Investment Plans in the form of Securities..............................................................................44
k. Format for Other Investment Plans .........................46

iv -

Capital Participation Plan......................................................... 47
Capital Plan.................................................................. 48
a. Format for Projections of Fulfillment of Minimum Capital Provisioning Requirement (KPMM) ................................................................49
b. Format for Plans for Capital Changes.......................................53
Organization and Human Resources (HR) Development Plan......................................................................................... 54
a. Organization Development Plan .....................................54
b. Management Information System Development Plan.........54
c. Human Resources Development Plan ..................54
d. Plan for Utilization of Foreign Workers...........................54
e. Plan for Use of Outsourced Labor (Outsourcing) ..........55
Plan for Issuing Products and/or Conducting New Activities........................................................................................... 56
Plan for Office Network Development and/or Changes . 58
Other Information ...................................................................... 59

II. GUIDELINES FOR THE PREPARATION OF BUSINESS PLAN REALIZATION REPORTS ... 60

Format for Information on Business Plan Realization and Follow-up....61
Format for Reports on Realization of Financial Ratios and Specific Items 62
Format for Reports on Realization of Office Network Development and/or Changes ..........................................................................64
Format for Reports on Realization of Utilization of Foreign Workers and Transfer of Knowledge to Companion Workers ...................................65
Format for Reports on Realization of Knowledge Transfer by Foreign Workers ......................................................................65

III. GUIDELINES FOR THE PREPARATION OF BUSINESS PLAN SUPERVISION REPORTS............................................................................................... 66

I. GUIDELINES FOR THE PREPARATION OF BUSINESS PLANS

Business Plans must at least include:

Executive Summary
This section contains general explanations, both quantitative and qualitative, regarding results achieved in the last year, including aspects of capital, profitability, risk assessment specifically credit risk, market risk, and liquidity risk, third-party funds, and financial ratios. In addition, the executive summary also contains the Commercial Bank's business targets in the short term (1 (one) year) to the medium term (3 (three) years). The executive summary is prepared in accordance with the established format and must at least include:

a. Vision and Mission of the Commercial Bank
This section elaborates on the vision and mission that are the objectives of the Commercial Bank, aligned with the Commercial Bank's long-term strategic plan.

b. Direction of Commercial Bank Policies
This section provides explanations regarding the direction and policy of business development to be carried out by the Commercial Bank in the short term and medium term, which are aligned with the Commercial Bank's long-term strategic plan.

c. Strategic Steps to be Taken by the Commercial Bank
This section provides an elaboration on the strategic steps to be taken by the Commercial Bank to achieve the vision and mission in accordance with the Commercial Bank's policy direction for the future.

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

Indicator	Actual Sep T-1	Projection Dec T-1	T Dec T+1	Mar	Jun	Sep	Dec T+2
Minimum Capital Provisioning Requirement Ratio (KPMM)
Core Capital Ratio against Risk-Weighted Assets (ATMR)
Core Capital Ratio against ATMR
Core Capital Ratio against Total Assets
Return on Asset (ROA)
Net Interest Margin (NIM)
Operating Expenses against Operating Income (BOPO)
Ratio of Productive Non-Performing Assets against Total Productive Assets

Indicator	Actual Sep T-1	Projection Dec T-1	T Dec T+1	Mar	Jun	Sep	Dec T+2
Ratio of Provisions for Impairment Losses (CKPN) of Financial Assets against Productive Assets
Gross Non-Performing Loan (NPL) Ratio
Net NPL Ratio
Credit Ratio against Total Productive Assets
Credit Ratio to Micro, Small, and Medium Enterprises (MSMEs) against Total Credit
Ratio of Assets Measured at Fair Value Through Profit or Loss against Total Assets
Ratio of Total Liquid Assets against Short-Term Funding
Loan to Deposit Ratio (LDR)

T is the year of Business Plan implementation. For example, for a Business Plan to be implemented in 2022, the Commercial Bank submits actual data for the position of September 2021 (T-1), projection data for the position of December 2021 (T-1), projection data for the year 2022 (T) quarterly for the positions of March 2022, June 2022, September 2022, December 2022, and projection data for the year 2023 (T+1) and 2024 (T+2) annually for the positions of December 2023 and December 2024.

e. Short-Term and Medium-Term Targets
This section elaborates on targets or focus areas of business activities of the Commercial Bank, both quantitative and qualitative, in the short term and medium term, in accordance with the vision and mission of the Commercial Bank, accompanied by reasons for target selection, assumptions used, and strategies to achieve targets. Short-term targets, for example, include targets for reducing the NPL rate, increasing intermediary functions, and increasing efficiency. Medium-term targets, for example, include targets for developing Sharia-based business activities, targets for developing digital banking services, and targets for implementing governance.

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

a. Analysis of the Commercial Bank's position in facing business competition, including information regarding the position of the Commercial Bank both within the same business group and industry-wide, including information regarding problems and obstacles faced by the Commercial Bank. In conducting position analysis, the Commercial Bank uses specific approaches, at least including strength, weakness, opportunity, and threat analysis;

b. Management policies (policy statements), including general information on the Commercial Bank's policies established by management in the development of the Commercial Bank's business in the future, including plans for mergers, consolidations, takeovers, integrations, and conversions of Commercial Banks in accordance with Financial Services Authority Regulations regarding mergers, consolidations, takeovers, integrations, and conversions of commercial banks;

c. Risk management and compliance policies, including information on steps in implementing risk management prepared based on evaluations of the Commercial Bank's risk profile and improvement efforts to be taken, and explanations regarding policies in carrying out the compliance function;

d. Business development strategies, including information on strategic steps to achieve the Commercial Bank's established business objectives, including explanations regarding organization and information system technology development strategies, and strategies to anticipate changes in external conditions; and

e. HR development strategies and remuneration policies (remuneration policy), at least including information on general policies regulating the provision of salaries, bonuses, and other financial facilities to the Board of Directors and Board of Commissioners of the Commercial Bank, including to employees.

Implementation of Risk Management and Current Performance of the Commercial Bank
This section contains explanations, both quantitative and qualitative, regarding the condition of the Commercial Bank at the time of preparing the Business Plan and focuses on main matters that need attention or problems faced and results achieved by the Commercial Bank. This section must at least include elaborations on:

a. Implementation of Risk Management, including risk profiles for all risks Elaborations on the implementation of risk management include evaluations and results of risk management implementation for the period from the beginning of the year to the position at the end of September of the year of Business Plan preparation. Elaborations on risk profile assessments include information on the Commercial Bank's assessment of the level and trend for all risks. The procedures for preparing risk profiles and evaluating the implementation of risk management refer to Financial Services Authority regulations regarding risk management implementation for commercial banks and Financial Services Authority regulations regarding the assessment of bank health levels. In this elaboration, there is also an evaluation regarding the effectiveness and results of the implementation of legislation on anti-money laundering and counter-terrorism financing, as well as a compliance work plan for the next 1 (one) year in accordance with Financial Services Authority Regulations regarding the implementation of the compliance function of commercial banks.

b. Implementation of Governance
Elaborations on the assessment of governance implementation refer to Financial Services Authority regulations regarding governance implementation for commercial banks.

c. Financial Performance, specifically Capital and Earnings
Elaborations on the financial performance of the Commercial Bank include the results of the implementation of action plans to improve the performance of the Commercial Bank (if any) as regulated in Financial Services Authority regulations regarding the assessment of bank health levels. Elaborations on capital performance cover the adequacy and composition of the Commercial Bank's capital, as well as capital capacity to anticipate risks against non-performing assets, the Commercial Bank's ability to add capital from operational profits, the Commercial Bank's capital capacity to support business growth, access to capital sources, and the ability of shareholders to increase the Commercial Bank's capital. Elaborations on the Commercial Bank's earnings performance include, among others, the achievement of ROA, Return on Equity (ROE), NIM, development and prospects of operational profits, BOPO ratio, and

operational expense ratio other than interest to main activity income. d. Realization of Credit Provision to Micro, Small, and Medium Enterprises (MSMEs) Details regarding the realization of credit provision reflect the role of Commercial Banks in supporting the development of MSMEs. The grouping of MSMEs refers to business criteria based on the Law regarding micro, small, and medium enterprises as well as provisions of legislation regarding credit or financing by commercial banks and technical assistance in the development of micro, small, and medium enterprises. e. Implementation of Compliance with Sharia Principles Details regarding compliance with Sharia principles are only applicable to Commercial Banks that have an Islamic Business Unit (UUS).

Financial Statement Projections
This section contains information regarding the actual financial condition of the Commercial Bank (position at the end of September of the Business Plan preparation year) and projections for the next 3 (three) years. Projections for the first year are prepared quarterly, while projections for the second and third years are prepared annually (year-end position). This section also details the macro and micro assumptions used in preparing the aforementioned financial projections. Macro assumptions include, among others, economic growth rates and inflation rates, while micro assumptions include, among others, the level of competition among banks, growth of the banking industry's credit, as well as the interest rates for credit and deposits used in preparing the Business Plan. Financial statement projections prepared include:
a. Projection of the Statement of Financial Position (Balance Sheet); b. Projection of Profit and Loss;
c. Projection of Commitments and Contingencies; and
d. Macro and Micro Assumptions Used.
The preparation of financial statement projections refers to the following formats. a. Format for Projection of Statement of Financial Position (Balance Sheet) (in millions of rupiah)

No.	Mar	Jun	Sep	Dec	Actual Sept T-1	Projection Dec T-1	Projection Dec T+1	Projection Dec T+2
ASSETS
1. Cash
2. Placements at Bank Indonesia
3. Placements at Other Banks
4. Spot and Derivative/Forward Receivables
5. Securities Held
6.
7.
8. Acceptance Receivables
9. Credit/Receivables/Financing Provided
a. Credit
b. Sharia Financing 1)
1) Receivables
a) Murabahah Receivables
b) Deferred Murabahah Margin Income -/-
c) Istishna’ Receivables
d) Deferred Istishna’ Margin Income -/-
e) Qardh Receivables
f) Lease Receivables
g) Multi-service Receivables
h) Deferred Multi-service Margin Income -/-
2) Profit-Sharing Financing
a) Mudharabah
b) Musyarakah
c) Others
3) Lease Financing
a) Ijarah Assets
b) Accumulated Depreciation/Amortization -/-
c) Provision for Impairment Losses -/-
10. Equity Investments
11. Other Financial Assets
12.
a. Securities Held
b. Credit/Receivables/Financing Provided
1) Credit
2) Receivables/Financing Provided 1)
a) Murabahah Receivables
b) Istishna’ Receivables
c) Qardh Receivables
d) Lease Receivables
e) Multi-service Receivables
f) Mudharabah Financing
g) Musyarakah Financing
h) Other Profit-Sharing Financing
c. Other Financial Assets
13. Intangible Assets
14. Accumulated Amortization -/-
15. Fixed Assets and Inventories
16.
17. Vacant Properties
18. Foreclosed Collateral
19. Suspense Accounts
20. Inter-Office Assets
a.
b.
21. Salam 1)
22. Istishna' Assets in Progress 1)
23. Istishna' Termin -/-1)
24. Inventories 1)
25. Other Assets
TOTAL ASSETS
Provision for Impairment Losses of Financial Assets -/-
Accumulated Depreciation of Fixed Assets and Inventories -/-
Conducting operational activities in Indonesia	Conducting operational activities outside Indonesia
POSITIONS - POSITIONS
Securities sold with agreement to repurchase (Repo)
Receivables on securities purchased with agreement to resell (Reverse Repo)
No.

Note:
Filling instructions refer to provisions of legislation regarding integrated commercial bank reports.

Filled for Commercial Banks that have an Islamic Business Unit (UUS).

No.	Mar	Jun	Sep	Dec	Actual Sept T-1	Projection Dec T-1	Projection Dec T+1	Projection Dec T+2
LIABILITIES AND EQUITY
1.
a. Demand Deposits Based on Conventional Principles
b. Demand Deposits Based on Sharia Principles 1)
1) Wadiah Contract
2) Mudharabah Contract - non profit sharing
3) Mudharabah Contract - profit sharing
2. Savings
a. Savings Based on Conventional Principles
b. Savings Based on Sharia Principles 1)
1) Wadiah Contract
2) Mudharabah Contract - non profit sharing
3) Mudharabah Contract - profit sharing
3. Time Deposits
a. Time Deposits Based on Conventional Principles
b. Time Deposits Based on Sharia Principles 1)
1) Mudharabah Contract - non profit sharing
2) Mudharabah Contract - profit sharing
4. Electronic Money
5. Liabilities to Bank Indonesia
6. Liabilities to Other Banks
7. Spot and Derivative/Forward Liabilities
8.
9. Acceptance Liabilities
10. Securities Issued
11. Loans/Financing Received
12. Guarantee Deposits
13. Inter-Office Liabilities
a.
b.
14. Other Liabilities
15. Paid-in Capital
a. Authorized Capital
b. Unpaid Capital -/-
c. Treasury Stock -/-
16. Additional Paid-in Capital
a. Agio
b. Disagio -/-
c. Donation Capital
d. Issued Warrants
e. Stock Options
f. Capital Deposit Funds
g. Others
1) Gains
2) Losses -/-
17. Other Comprehensive Income
a. Gains
b. Losses -/-
18. Reserves
a. General
b. Specific
19. Profit/Loss
a. Prior Years
1) Profit
2) Loss -/-
b. Current Year
1) Profit
2) Loss -/-
c. Dividends Paid -/-
TOTAL LIABILITIES AND EQUITY
Conducting operational activities in Indonesia	Conducting operational activities outside Indonesia
Liabilities on securities sold with agreement to repurchase (Repo)
Demand Deposits
No.

b. Format for Projection of Profit and Loss
(in millions of rupiah)

No.	Mar	Jun	Sep	Dec	Actual Sept T-1	Projection Dec T-1	Projection Dec T+1	Projection Dec T+2
1. Interest/Return Income
a. Interest/Return Income in Rupiah
1) Placements at Bank Indonesia
2) Placements at Other Banks
3) Securities Held
4)
5) Others
b.
1) Placements at Bank Indonesia
2) Placements at Other Banks
3) Securities Held
4)
5) Others
2. Interest/Return Expenses
a. Interest/Return Expenses in Rupiah
1) Liabilities to Bank Indonesia
2) Liabilities to Other Banks
3) Third-Party Funds Other Than Banks
4) Securities Issued
5) Loans/Financing Received
6) Others
b. Interest/Return Expenses in Foreign Currency
1) Liabilities to Bank Indonesia
2) Liabilities to Other Banks
3) Third-Party Funds Other Than Banks
4) Securities Issued
5) Loans/Financing Received
6) Others
3.
4.
1. Other Operational Income
a. Fair Value Increase of Financial Assets
1) Securities
2) Credit
3) Spot and Derivative/Forward
4) Other Financial Assets
b.
1) Securities
2) Spot and Forward Transactions
c. Gains on Sale of Financial Assets
1) Securities
2) Credit
3) Gains on Disposal of Ijarah Assets 1)
4) Other Financial Assets
d.
e. Dividends
POSITIONS - POSITIONS
Net Interest/Return Income
A. INTEREST/RETURN INCOME AND EXPENSES
Net Other Operational Income/Expense
B. OTHER OPERATIONAL INCOME AND EXPENSES
Gains on Spot and Derivative Transactions (Realised)
Gains on Spot and Forward Transactions (Realised) 1)
No.
f.
g. Commission/Provision/Fee and Administration
h. Written-off Credit Receipts
i.
j. Other Income
2. Other Operational Expenses
a. Remuneration Expenses to Bank Indonesia 1)
b. Fair Value Decrease of Financial Assets
1) Securities
2) Credit
3) Spot and Derivative/Forward
4) Other Financial Assets
c.
d. Losses on Sale of Financial Assets
1) Securities
2) Credit
3) Gains on Disposal of Ijarah Assets 1)
4) Other Financial Assets
e.
f.
g.
1) Placements at Other Banks
2) Spot and Derivative/Forward
3) Securities
4) Acceptance Receivables
5) Credit/Receivables/Financing
6) Investments
7) Others
8) Administrative Account Transactions
h. Losses Related to Operational Risk
i.
j. Commission/Provision/Fee and Administration
k. Depreciation/Amortization
l.
m. Labor Expenses
n. Promotion Expenses
o.
p. Other Expenses
3.
4.
5. Operational Profit
6. Operational Loss
7. Non-Operational Income
a.
b. Other Non-Operational Income
8. Non-Operational Expenses
a.
b. Other Non-Operational Expenses
POSITIONS - POSITIONS
Losses on Sale of Fixed Assets and Inventories
Gains on Sale of Fixed Assets and Inventories
Gains on Foreign Currency Transaction Translation
Fair Value Increase of Financial Liabilities
Losses on Spot and Derivative Transactions (Realised)
Losses on Foreign Currency Transaction Translation
Other Operational Income/Expense Other Than Net Interest/Return
Other Operational Expenses Other Than Net Interest/Return
Impairment Losses of Financial Assets
Losses from Equity Method Investments
Impairment Losses of Other Assets (Non-Financial)
Gains from Equity Method Investments
Losses on Spot and Forward Transactions (Realised) 1)
No.
9. Non-Operational Profit
10. Non-Operational Loss -/-
11. Current Year Profit Before Tax
12. Current Year Loss Before Tax
13. Profit Transfer Receipts
14. Loss Transfer Receipts
15. Profit Transfer to Head Office
16. Loss Transfer to Head Office
17. Estimated Tax for Current Year -/-
18. Deferred Tax Income
19. Deferred Tax Expenses -/-
20. Current Year Net Profit
21. Current Year Net Loss
POSITIONS - POSITIONS

Note:
Filling instructions refer to provisions of legislation regarding integrated commercial bank reports.

Filled for Commercial Banks that have an Islamic Business Unit (UUS).

c. Format for Projection of Commitments and Contingencies
(in millions of rupiah)

Note:
Filling instructions refer to provisions of legislation regarding integrated commercial bank reports.

Filled for Commercial Banks that have an Islamic Business Unit (UUS).

No.	Mar	Jun	Sep	Dec	Actual Sept T-1	Projection Dec T-1	Projection Dec T+1	Projection Dec T+2
A. COMMITMENT RECEIVABLES
1.
a. Rupiah
b. Foreign Currency
2.
3. Others
B. COMMITMENT LIABILITIES
1.
a. Committed
1) Rupiah
2) Foreign Currency
b. Uncommitted
1) Rupiah
2) Foreign Currency
2. Irrevocable L/C still in progress
a. Foreign L/C
b. Domestic L/C
3.
4. Others
C. CONTINGENT RECEIVABLES
1. Guarantees Received
a. Rupiah
b. Foreign Currency
2. Income in Progress 1)
3. Others
D. CONTINGENT LIABILITIES
1. Guarantees Given
a. Rupiah
b. Foreign Currency
2. Others
E. OTHERS
1.
2. Written-off Financial Assets
a. Financial Assets
1) Credit/Financing Provided
2) Others
b.
1) Credit/Financing Provided
2) Others
c. Written-off Financial Assets Receivables 1)
1) Related to Banks
2) Not Related to Banks
3.
POSITIONS - POSITIONS
Foreign Currency Positions to be Received from Spot and Derivative/Forward Transactions
Foreign Currency Positions to be Delivered for Spot and Derivative/Forward Transactions
Converted Credit/Financing with Collection Management
Recovered or Successfully Collected Written-off Financial Assets
Credit/Financing Channeling
Undrawn Loan/Financing Facilities
Undrawn Credit/Financing Facilities

d. Format for Macro and Micro Assumptions Used

Note:

Other assumptions such as exchange rates, export growth, import growth, and the Commercial Bank's market share in the industry are attached in a separate section.
In case quarterly assumptions are not available, annual assumptions may be used.

No.	Mar	Jun	Sep	Dec	Actual Sept T-1	Projection Dec T-1	Projection Dec T+1	Projection Dec T+2
MACRO ASSUMPTIONS
1. GDP Growth (%)
2. Inflation (%)
3. IDR/USD Exchange Rate
4. BI 7 Days Rate
MICRO ASSUMPTIONS
1. Credit Growth (%)
2. Third-Party Funds Growth (%)
3. Savings Deposit Interest Rate (%)
4. Commercial Retail Credit Interest Rate (%)
Assumption 1)
Projection T 2)

Projection of Ratios and Other Specific Items
This section contains financial ratios and other specific ratios for the actual position (position at the end of September of the Business Plan preparation year) and projections for the next 3 (three) years, as follows:
a. Core Financial Ratios
Projections of core financial ratios include ratios that provide the least amount of information for assessing capital adequacy, profitability, credit risk, market risk, and liquidity risk. b. Other Specific Items Projections of other specific items include projections of several ratios related to credit to MSMEs, education fund ratios, and the ratio of unused fixed assets in the Commercial Bank's operations to capital. In addition, specific items are included that provide information regarding fund mobilization and fund disbursement. These projections are prepared referring to the following format.

a. Format for Projection of Ratios and Other Specific Items (in %)

No.	Mar	Jun	Sep	Dec	Actual Sept T-1	Projection Dec T-1	Projection Dec T+1	Projection Dec T+2
A. FINANCIAL RATIOS
1. Core Capital Ratio 1)
2. Core Capital to ATMR Ratio 2)
3. Core Tier 1 Capital to ATMR Ratio 5)
4.
5. Core Capital to Total Assets Ratio 2)
6. ROE 1)
7. ROA 1)
8. NIM 1)
9.
10. BOPO 1)
11.
12.
13.
14.
15.
16. NPL Ratio (to Non-Bank Third Parties)
a. Gross 1)
b. Net 1)
17.
18. Core Debtor to Total Credit Ratio 2)
19.
20.
21.
22. Liquid Assets to Total Assets Ratio 2)
23.
24.
25. Cost to Income Ratio (CIR) 1)
26. Loan to Deposit Ratio (LDR) 1)
Core Capital to Supplementary Capital Ratio 5)
Credit to Total Productive Assets Ratio 2)
Foreclosed Collateral to Total Credit Ratio
Core Depositor to Total Third-Party Funds Ratio 2)
Liquid Assets to Short-Term Funding Ratio 2)
Spot and Derivative to Total Assets Ratio 2)
Problematic Productive Assets to Total Productive Assets Ratio 1)
Problematic Productive Assets and Non-Productive Problematic Assets to Total Productive and Non-Productive Assets Ratio 1)
Provision for Impairment Losses (CKPN) of Financial Assets to Productive Assets Ratio 1)
CKPN of Productive Assets to Asset Quality Assessment Provision (PPKA) Required to be Calculated on Productive Assets Ratio 2)
Assets Measured at Fair Value Through Profit or Loss to Total Assets Ratio 2)
Overhead Expenses to Net Main Activity Income Ratio 2)
Fee Based Income to Total Operational Income Ratio 2)
No. Ratios

Note:

Formulas and calculations of financial ratios refer to provisions of the Financial Services Authority regarding transparency and publication of conventional commercial bank reports.
Formulas and calculations of financial ratios refer to explanations of core financial ratios and specific items as in item I.5.b.
Scope of education and training funds refers to provisions of legislation regarding the provision of funds for the development of human resources of commercial banks.
What is meant by remaining budget is the difference between the funds that must be provided and their realization.
Only filled for Commercial Banks other than branches of banks located outside the country.

No.	Mar	Jun	Sep	Dec	Actual Sept T-1	Projection Dec T-1	Projection Dec T+1	Projection Dec T+2
B. OTHER SPECIFIC RATIOS
1. Overhead Expenses to Operational Income Ratio 2)
2. Total Credit to Micro Enterprises to Total Credit to MSMEs Ratio
3. Total Credit to Small Enterprises to Total Credit to MSMEs Ratio
4. Total Credit to Medium Enterprises to Total Credit to MSMEs Ratio
5. Total Credit to MSMEs to Total Credit Ratio
a.
b.
6. Education and Training Funds to Expenditure Ratio
Realization/HR Budget 3)
7. Current Year Remaining Budget Used for Next Year Ratio 4)
8. Unused Fixed Assets in Bank Operations to Capital Ratio
9. Overhead Expenses to Total Assets Ratio 2)
No. Ratios

b. Explanation of Core Financial Ratios and Specific Items

NO RATIO	FORMULA	CALCULATION
FINANCIAL RATIOS
1. Core Capital to ATMR Ratio	Core Capital / Total ATMR	* Calculation of Core Capital<br>a. For Commercial Banks other than branches of banks located outside the country, refer to Financial Services Authority Regulations regarding minimum capital adequacy requirements for commercial banks.<br>b. For branches of banks located outside the country, refer to Financial Services Authority Regulations regarding maximum credit provision and large fund provision limits for commercial banks.<br>* Total ATMR includes ATMR for Credit Risk, ATMR for Operational Risk, and ATMR for Market Risk.
2. Core Capital to Total Assets Ratio	Core Capital / Total Assets	* Calculation of Core Capital as per explanation in item 1.<br>* Total Assets includes total assets recorded in the Statement of Financial Position (balance sheet).
3. Overhead Expenses to Net Main Activity Income Ratio	Overhead Expenses / Net Main Activity Income	* Overhead Expenses include:<br>a. Depreciation/amortization<br>b. Labor costs<br>c. Education & training<br>d. Insurance premiums<br>e. Losses related to operational risk<br>f. Research and development<br>g. Rent<br>h. Promotion<br>i. Taxes, excluding income tax<br>j. Maintenance and repairs<br>k. Goods and services<br>l. Others<br>* Net Main Activity Income includes net interest income plus net fee income.<br>a. Net interest income is all interest income minus all interest expenses.<br>b. Net fee income is all commission/provision/fee income minus all commission/provision/fee expenses originating from credit activities, derivative transactions, managed credit, and others.
4. Fee Based Income to Total Operational Income Ratio	Fee Based Income / Total Operational Income	* Fee Based Income includes commission/provision/fee income originating from credit activities, derivative transactions, managed credit, and others.<br>* Total Operational Income includes interest income and non-interest operational income.
5. CKPN of Productive Assets to Required PPKA on Productive Assets Ratio 1)	CKPN of Productive Assets (including TRA) / Required PPKA	* CKPN is a provision formed for the impairment of financial instruments in accordance with financial accounting standards.<br>* Calculation of PPKA refers to Financial Services Authority Regulations regarding the assessment of commercial bank asset quality.<br><br>Note:<br>1) For the Business Plan Realization Report throughout the year 2021, use the following ratio:<br>(CKPN of Productive Assets + PPKA TRA) / Required PPKA
6. Credit to Total Productive Assets Ratio	Total Credit / Total Productive Assets	* Total Credit is credit to third parties other than Banks.<br>* Total Productive Assets are credit, securities, investments, and other receivables listed in the Statement of Financial Position (balance sheet), both to third parties other than banks and to banks, including to Bank Indonesia.
7. Core Debtor to Total Credit Ratio	Credit to Core Debtors / Total Credit	* Credit to Core Debtors includes credit to debtors or groups outside related parties with the following criteria:<br>a. For Commercial Banks with total assets less than or equal to Rp1 trillion, includes credit to the 10 (ten) largest debtors or groups;<br>b. For Commercial Banks with total assets greater than Rp1 trillion but less than or equal to Rp10 trillion, includes credit to the 15 (fifteen) largest debtors or groups;<br>c. For Commercial Banks with total assets greater than Rp10 trillion, includes credit to the 25 (twenty-five) largest debtors or groups.<br>* Total Credit is credit to third parties other than banks.
8. Assets Measured at Fair Value Through Profit or Loss to Total Assets Ratio	Assets Measured at Fair Value Through Profit or Loss / Total Assets	* Assets measured at fair value through profit or loss include all financial assets measured at fair value through profit or loss in accordance with financial accounting standards regarding financial instruments.<br>* Total Assets includes total assets recorded in the Statement of Financial Position (balance sheet).
9. Spot and Derivative to Total Assets Ratio	Spot and Derivative Receivables / Total Assets	* Spot and Derivative Receivables include all spot and derivative receivables grouped as trading book positions for both trading and hedging purposes.<br>* Total Assets includes total assets recorded in the Statement of Financial Position (balance sheet).
10. Liquid Assets to Total Assets Ratio	(Primary Liquid Assets + Secondary Liquid Assets) / Total Assets	* Primary Liquid Assets include cash, placements at Bank Indonesia (FTO, FASBI), SBIs measured at fair value through profit or loss, fair value through other comprehensive income, and amortized cost, as well as all government securities measured at fair value through profit or loss and fair value through other comprehensive income with a remaining maturity of 1 (one) year or less.<br>* Secondary Liquid Assets include:<br>a. Government securities measured at fair value through profit or loss and fair value through other comprehensive income with a remaining maturity between > 1 (one) year and up to 5 (five) years;<br>b. Government securities measured at amortized cost with a remaining maturity ≤ 1 (one) year;<br>c. Government securities measured at fair value through profit or loss and fair value through other comprehensive income with a remaining maturity > 5 (five) years, with a 25% haircut from market value.<br>* Total assets includes total assets recorded in the Statement of Financial Position (balance sheet).
11. Liquid Assets to Short-Term Funding Ratio	(Primary Liquid Assets + Secondary Liquid Assets) / Short-Term Funding	* Primary and Secondary Liquid Assets as per explanation in item 10.<br>* Short-Term Funding includes demand deposits, savings, and time deposits with a remaining maturity ≤ 1 (one) year.
12. Core Depositor to Total Third-Party Funds Ratio	Core Depositors / Total Third-Party Funds	* Core Depositors include the 10 (ten), 25 (twenty-five), or 50 (fifty) largest depositors from total savings, comprising demand deposits, savings, and time deposits, with the following criteria:<br>a. For Commercial Banks with total assets less than or equal to Rp1 trillion, includes the 10 (ten) largest depositors;<br>b. For Commercial Banks with total assets greater than Rp1 trillion but less than or equal to Rp10 trillion, includes the 25 (twenty-five) largest depositors; and<br>c. For Commercial Banks with total assets greater than Rp10 trillion, includes the 50 (fifty) largest depositors.<br>* Third-Party Funds (DPK) include demand deposits, savings, and time deposits.
13. Overhead Expenses to Total Assets Ratio	Overhead Expenses / Total Assets	* Overhead Expenses as per explanation in item 3.<br>* Total Assets includes total assets recorded in the Statement of Financial Position (balance sheet).
14. Overhead Expenses to Total Assets Ratio	Overhead Expenses / Total Assets	* Overhead Expenses as per explanation in item 3.

NO RATIO
FORMULA
CALCULATION
DESCRIPTION against
Operational Income
Operational Income

Total operational income includes interest income and
non-interest operational income.

Funding Plan
This section reflects the actual fund collection position (position at the end of September of the year the Business Plan is prepared) and the fund collection plan for the next 3 (three) years.

The first-year projection is prepared quarterly, while the second and third-year projections are prepared annually (year-end position).

This section also outlines the assumptions used in preparing the plan and the General Bank's strategy to realize the funding plan.

The funding plan prepared includes:
a. Third-Party Fund Collection Plan; b. Securities Issuance Plan; and
c. Other Funding Plans.

The funding plan is prepared with reference to the following format.

a. Third-Party Fund Collection Plan Format
(in millions of rupiah)
Description:

The total in this row must match the total Giro in the Projected Balance Sheet.
The total in this row must match the total Savings in the Projected Balance Sheet.
The total in this row must match the total Deposits in the Projected Balance Sheet.
Core depositors include the top 10 (ten), 25 (twenty-five), or 50 (fifty) depositors from the total savings consisting of giro, savings, and deposits, with the following criteria:
a. for General Banks with total assets less than or equal to Rp1 trillion, include the top 10 (ten) depositors; b. for General Banks with total assets greater than Rp1 trillion but less than or equal to Rp10 trillion, include the top 25 (twenty-five) depositors; and
c. for General Banks with total assets greater than Rp10 trillion, include the top 50 (fifty) depositors.

Mar Jun Sep Des
GIRO
A. Related Parties

Rupiah
Foreign Currency
B. Unrelated Parties
Rupiah
Foreign Currency
TOTAL GIRO 1)
SAVINGS
A. Related Parties
Rupiah
Foreign Currency
B. Unrelated Parties
Rupiah
Foreign Currency
TOTAL SAVINGS 2)
DEPOSITS
A. RUPIAH
1 month
3 months
6 months
≥ 12 months
B. FOREIGN CURRENCY
1 month
3 months
6 months
≥ 12 months
TOTAL DEPOSITS 3)
TOTAL RUPIAH DPK
TOTAL FOREIGN CURRENCY DPK
TOTAL DPK COLLECTION
TOTAL CORE DEPOSITORS 4)
% CORE DEPOSITORS AGAINST DPK
Group
Actual
Sept
T-1
Dec
T-1
T
Projection
Dec
T+1
Dec
T+2

b. Securities Issuance Plan Format
(in millions of rupiah)
Description:

The total in this row must match the total Securities Issued in the Projected Balance Sheet.

Mar Jun Sep Des
RUPIAH
1.
2. Promissory Notes/Acceptance
3. Commercial Paper
4. Medium Term Notes (MTN)
5. Medium Term Notes (MTN) Sharia
6. Floating Rate Notes (FRN)
7. Credit Linked Notes
8. Corporate Bonds - Subordinated
9. Corporate Bonds - Non-Subordinated
10. Corporate Sukuk - Subordinated
11. Corporate Sukuk - Non-Subordinated
12. Asset-Backed Securities
13. Asset-Backed Securities Sharia
14. Other Securities
FOREIGN CURRENCY
1.
2. Promissory Notes/Acceptance
3. Commercial Paper
4. Medium Term Notes (MTN)
5. Medium Term Notes (MTN) Sharia
6. Floating Rate Notes (FRN)
7. Credit Linked Notes
8. Corporate Bonds - Subordinated
9. Corporate Bonds - Non-Subordinated
10. Corporate Sukuk - Subordinated
11. Corporate Sukuk - Non-Subordinated
12. Asset-Backed Securities
13. Asset-Backed Securities Sharia
14. Other Securities
Type
Actual
Sept
T-1
Projection
Dec
T-1
T
Dec
T+1
Dec
T+2
TOTAL SECURITIES ISSUED 1)
Interbank Mudharabah Investment Certificate (SIMA) Total Issued Rupiah Securities Interbank Mudharabah Investment Certificate (SIMA) Total Issued Foreign Currency Securities

c. Other Funding Plan Format
(in millions of rupiah)
Description:

Other funding types are funding other than third-party fund collection (giro, savings, and deposits) and securities issuance.
Other funding types can be attached in a separate section.

Mar Jun Sep Des
LOANS RECEIVED

Bank Loans
Foreign Loans
Others 2)
Other Funding Type 1)
Actual
Sept
T-1
Projection
Dec
T-1
T
Dec
T+1
Dec
T+2
Total Loans Received
Investment Plan
This section reflects the actual investment position (position at the end of September of the year the Business Plan is prepared) and the fund disbursement plan for the next 3 (three) years.

The first-year projection is prepared quarterly, while the second and third-year projections are prepared annually (year-end position).

The investment plan provides information on the plan to provide funds to related parties, and details of the credit granting plan, including the credit granting plan for specific business activities. The types of specific business activities included in the credit granting details reflect the General Bank's credit granting focus based on prioritized business activity types, and/or the significance of the credit share or number of debtors.

This section also outlines the assumptions used in preparing the plan and the General Bank's strategy to realize the investment plan.

The reported investment plan includes:
a. Plan to Provide Funds to Related Parties; b. Credit Granting Plan to Core Debtors;
c. Credit Granting Plan based on Specific Business Activities;
d. Credit Granting Plan based on Economic Sector; e. Credit Granting Plan based on Type of Use; f. Credit Granting Plan based on Province; g. Credit Granting Plan to MSMEs based on Economic Sector; h. Credit Granting Plan to MSMEs based on Type of Use;
i. Credit Granting Plan to MSMEs based on Province;
j. Investment Plan in the form of Securities; and k. Other Investment Plans.

This investment plan is presented with reference to the following format.

a. Plan to Provide Funds to Related Parties Format (in millions of rupiah) Description:

Filled with the names of related parties.
Related parties are related parties as regulated in the Financial Services Authority Regulation regarding the maximum limit for credit granting and large fund provision for general banks.
Types of fund provision are grouped into Credit, Investment, and Others.

Mar Jun Sep Des
Actual
Sept
T-1
Projection
Dec
T-1
T
Dec
T+1
Dec
T+2
Name of Related Party 1)
Type of Fund Provision 2)
Customer Information File (CIF)
Amount % Related Party Fund Provision against Capital

b. Credit Granting Plan to Core Debtors Format (in millions of rupiah) Description:

If the borrower type is a group, fill in the CIF of the largest debtor in that group.
The scope of core debtors includes debtors/groups outside related parties with the following criteria:
a. for General Banks with total assets less than or equal to Rp1 trillion, include the top 10 (ten) debtors/groups; b. for General Banks with total assets greater than Rp1 trillion but less than or equal to Rp10 trillion, include the top 15 (fifteen) debtors/groups; and
c. for General Banks with total assets greater than Rp10 trillion, include the top 25 (twenty-five) debtors/groups.

Mar Jun Sep Des
Amount
Name of Borrower/
Group of Borrowers
Type of Borrower
(Group/
Individual)
Customer Information File (CIF) 1)
Actual
Sept
T-1
Projection
Dec
T-1
T
Dec
T+1
Dec
T+2

c. Credit Granting Plan based on Specific Business Activities Format
(in millions of rupiah)
Description:

Filled with the total plan for other credit granting besides business activities as in numbers 1 to 4. If the General Bank has other relevant business activities as a credit granting focus, they can be detailed in a separate section.
The amount in this row must match the total Credit in the Projected Balance Sheet.

Mar Jun Sep Des
1.
2.
3.
4.
5. Others 1)
Financing Companies
Securities Companies
Credit Cards
Motor Vehicle Financing
Total 2)
Actual
Sept
T-1
Projection
Dec
T-1
T
Dec
T+1
Dec
T+2
Business Activity

d. Credit Granting Plan based on Economic Sector Format (in millions of rupiah)

Mar Jun Sep Des
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12. Real Estate
13.
14.
15.
16. Education
17.
18.
19.
20.
21.
Actual
Sept
T-1
Projection
Dec
T-1
T
Dec
T+1
Dec
T+2
RUPIAH
Manufacturing Industry
Mining and Quarrying
Agriculture, Forestry, and Fisheries
Financial and Insurance Activities
Wholesale and Retail Trade;
Repair and Maintenance of Motor Vehicles and Motorcycles Water Management, Waste Water Management, Waste Management and Recycling Activities, and Remediation Activities Electricity, Gas, Steam/Air Conditioning Supply Human Health and Social Activities Government Administration, Defense, and Mandatory Social Security Rental and Operating Lease without Option, Labor, Travel Agency, and Other Business Support Activities Professional, Scientific, and Technical Activities Information and Communication Accommodation and Food and Beverage Services International and Extra-International Organizations Others Household Activities as Employers; Activities Producing Goods and Services by Households Used to Meet Own Needs Other Services Arts, Entertainment, and Recreation Construction Other Business Activities

Description:

Economic sector details refer to the list of economic sector codes as regulated in legislation regarding integrated general bank reports.
The amount in this row must match the total Credit in the Projected Balance Sheet.

Mar Jun Sep Des
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12. Real Estate
13.
14.
15.
16. Education
17.
18.
19.
20.
21.
Actual
Sept
T-1
Projection
Dec
T-1
T
Dec
T+1
Dec
T+2
TOTAL RUPIAH + FOREIGN CURRENCY 2)
FOREIGN CURRENCY
Agriculture, Forestry, and Fisheries
Mining and Quarrying
Manufacturing Industry
Electricity, Gas, Steam/Air Conditioning Supply Water Management, Waste Water Management, Waste Management and Recycling Activities, and Remediation Activities Wholesale and Retail Trade; Repair and Maintenance of Motor Vehicles and Motorcycles Professional, Scientific, and Technical Activities Total Rental and Operating Lease without Option, Labor, Travel Agency, and Other Business Support Activities Government Administration, Defense, and Mandatory Social Security Human Health and Social Activities Arts, Entertainment, and Recreation Other Services Household Activities as Employers; Activities Producing Goods and Services by Households Used to Meet Own Needs Other Business Activities Accommodation and Food and Beverage Services Information and Communication Financial and Insurance Activities International and Extra-International Organizations Others Construction

e. Credit Granting Plan based on Type of Use Format (in millions of rupiah) Description:

The amount in this row must match the total Credit in the Projected Balance Sheet.

Mar Jun Sep Des
A. Working Capital

Retail
Corporate
Others
Total Working Capital Credit
B. Investment
Retail
Corporate
Others
Total Investment Credit
C. Consumption
Retail
Corporate
Others
Total Consumption Credit
TOTAL RUPIAH
A. Working Capital
Retail
Corporate
Others
Total Working Capital Credit
B. Investment
Retail
Corporate
Others
Total Investment Credit
C. Consumption
Retail
Corporate
Others
Total Consumption Credit
TOTAL FOREIGN CURRENCY
Type of Use
Actual
Sept
T-1
Projection
Dec
T-1
T
Dec
T+1
Dec
T+2
FOREIGN CURRENCY
TOTAL RUPIAH + FOREIGN CURRENCY 1)
RUPIAH

f. Credit Granting Plan based on Province Format (in millions of rupiah) Description:

The amount in this row must match the total Credit in the Projected Balance Sheet.

Mar Jun Sep Des

Aceh
Bali
Banten
Bengkulu
DI Yogyakarta
...etc
TOTAL 1)
Province
Actual
Sept
T-1
Projection
Dec
T-1
T
Dec
T+1
Dec
T+2

g. Credit Granting Plan to MSMEs based on Economic Sector Format (in millions of rupiah)

Mar Jun Sep Des
A.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12. Real Estate
13.
14.
15.
16.
17.
18.
19.
20.
21.
Other Business Activities
Actual
Sept
T-1
Projection
Dec
T-1
T
Dec
T+1
Dec
T+2
Human Health and Social Activities
Arts, Entertainment, and Recreation
Other Services
Agriculture, Forestry, and Fisheries
Mining and Quarrying
Manufacturing Industry
Electricity, Gas, Steam/Air Conditioning Supply Water Management, Waste Water Management, Waste Management and Recycling Activities, and Remediation Activities Information and Communication Financial and Insurance Activities Professional, Scientific, and Technical Activities Rental and Operating Lease without Option, Labor, Travel Agency, and Other Business Support Activities Government Administration, Defense, and Mandatory Social Security Construction Education International and Extra-International Organizations Total Micro Business Credit MICRO BUSINESS Household Activities as Employers; Activities Producing Goods and Services by Households Used to Meet Own Needs Wholesale and Retail Trade; Repair and Maintenance of Motor Vehicles and Motorcycles Accommodation and Food and Beverage Services

Mar Jun Sep Des
B. SMALL BUSINESS
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12. Real Estate
13.
14.
15.
16.
17.
18.
19.
20.
21.
23 Other Business Activities
Government Administration, Defense, and Mandatory Social Security Human Health and Social Activities Accommodation and Food and Beverage Services Information and Communication Financial and Insurance Activities Professional, Scientific, and Technical Activities Rental and Operating Lease without Option, Labor, Travel Agency, and Other Business Support Activities Actual Sept T-1 Projection Dec T-1 T Dec T+1 Dec T+2 International and Extra-International Organizations Total Small Business Credit Agriculture, Forestry, and Fisheries Construction Education Other Services Household Activities as Employers; Activities Producing Goods and Services by Households Used to Meet Own Needs Arts, Entertainment, and Recreation Electricity, Gas, Steam/Air Conditioning Supply Water Management, Waste Water Management, Waste Management and Recycling Activities, and Remediation Activities Wholesale and Retail Trade; Repair and Maintenance of Motor Vehicles and Motorcycles Mining and Quarrying Manufacturing Industry

Description:

Economic sector details refer to economic sectors as regulated in legislation regarding integrated general bank reports.

Mar Jun Sep Des
C. MEDIUM BUSINESS
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12. Real Estate
13.
14.
15.
16.
17.
18.
19.
20.
21.
Other Business Activities
Agriculture, Forestry, and Fisheries
Mining and Quarrying
Manufacturing Industry
Actual
Sept
T-1
Projection
Dec
T-1
T
Dec
T+1
Dec
T+2
Financial and Insurance Activities
Professional, Scientific, and Technical Activities Rental and Operating Lease without Option, Labor, Travel Agency, and Other Business Support Activities Government Administration, Defense, and Mandatory Social Security Arts, Entertainment, and Recreation Other Services Household Activities as Employers; Activities Producing Goods and Services by Households Used to Meet Own Needs International and Extra-International Organizations TOTAL MICRO, SMALL, AND MEDIUM BUSINESS CREDIT Total Medium Business Credit Information and Communication Human Health and Social Activities Construction Education Electricity, Gas, Steam/Air Conditioning Supply Water Management, Waste Water Management, Waste Management and Recycling Activities, and Remediation Activities Wholesale and Retail Trade; Repair and Maintenance of Motor Vehicles and Motorcycles Accommodation and Food and Beverage Services

h. Credit Granting Plan to MSMEs based on Type of Use Format (in millions of rupiah)

Mar Jun Sep Des
A. Working Capital

Micro
Small
Medium
Total Working Capital Credit
B. Investment
Micro
Small
Medium
Total Investment Credit
TOTAL RUPIAH
A. Working Capital
Micro
Small
Medium
Total Working Capital Credit
B. Investment
Micro
Small
Medium
Total Investment Credit
TOTAL FOREIGN CURRENCY
RUPIAH
FOREIGN CURRENCY
TOTAL RUPIAH + FOREIGN CURRENCY
Type of Use
Actual
Sept
T-1
Projection
Dec
T-1
T
Dec
T+1
Dec
T+2

i. Credit Granting Plan to MSMEs based on Province Format
(in millions of rupiah)

Mar Jun Sep Des
A. MICRO BUSINESS

Aceh
Bali
Banten
Bengkulu
DI Yogyakarta
...etc
Total
B. SMALL BUSINESS
Aceh
Bali
Banten
Bengkulu
DI Yogyakarta
...etc
Total
C. MEDIUM BUSINESS
Aceh
Bali
Banten
Bengkulu
DI Yogyakarta
...etc
Total
TOTAL MSME CREDIT
Province
Dec
T+1
Actual
Sept
T-1
Projection
Dec
T-1
T
Dec
T+2

j. Investment Plan in the form of Securities Format (in millions of rupiah)

Mar Jun Sep Des
A. RUPIAH

Bank Indonesia Certificates (SBI)
Bank Indonesia Deposit Certificates (SDBI)
Bank Indonesia Securities (SBBI) in Foreign Currency
Treasury Bills (SPN)
Sharia Treasury Bills
Interbank Mudharabah Investment Certificate (SIMA)
Promissory Notes/Acceptance
Bills - Export Bills
Bills - Domestic Documentary Credit Bills (SKBDN)
Bills - Others
Commercial Paper
Medium Term Notes (MTN)
Medium Term Notes (MTN) Sharia
Floating Rate Notes (FRN)
Credit Linked Notes
Mutual Funds
Sharia Mutual Funds
Fixed Income Mutual Funds
Bonds for the general bank recapitalization program
Government Bonds (ON)
Indonesian Retail Bonds (ORI)
Corporate Bonds - Subordinated
Corporate Bonds - Non-Subordinated
Other Bonds
Bank Indonesia Sukuk
State Sukuk
Retail Sukuk
Ijarah Fixed Rate
Corporate Sukuk - Subordinated
Corporate Sukuk - Non-Subordinated
Project Based Sukuk
Other Sukuk
Real Estate Investment Fund (DIRE)
Asset-Backed Securities
Asset-Backed Securities Sharia
Other Securities
Total Rupiah
Type
Actual
Sept
T-1
Projection
Dec
T-1
T
Dec
T+1
Dec
T+2

Description:

The amount in this row must match the total Securities Held in the Projected Balance Sheet.

Mar Jun Sep Des
B. FOREIGN CURRENCY

Bank Indonesia Certificates (SBI)
Bank Indonesia Deposit Certificates (SDBI)
Bank Indonesia Securities (SBBI) in Foreign Currency
Treasury Bills (SPN)
Sharia Treasury Bills
Interbank Mudharabah Investment Certificate (SIMA)
Promissory Notes/Acceptance
Bills - Export Bills
Bills - Domestic Documentary Credit Bills (SKBDN)
Bills - Others
Commercial Paper
Medium Term Notes (MTN)
Medium Term Notes (MTN) Sharia
Floating Rate Notes (FRN)
Credit Linked Notes
Mutual Funds
Sharia Mutual Funds
Fixed Income Mutual Funds
Bonds for the general bank recapitalization program
Government Bonds (ON)
Indonesian Retail Bonds (ORI)
Corporate Bonds - Subordinated
Corporate Bonds - Non-Subordinated
Other Bonds
Bank Indonesia Sukuk
State Sukuk
Retail Sukuk
Ijarah Fixed Rate
Corporate Sukuk - Subordinated
Corporate Sukuk - Non-Subordinated
Project Based Sukuk
Other Sukuk
Real Estate Investment Fund (DIRE)
Asset-Backed Securities
Asset-Backed Securities Sharia
Other Securities
Total Foreign Currency
TOTAL RUPIAH AND FOREIGN CURRENCY 1)
Type
Actual
Sept
T-1
Projection
Dec
T-1
T
Dec
T+1
Dec
T+2

k. Other Investment Plan Format
(in millions of rupiah)
Description:
Filled with investment plans other than those already listed in tables a to j.

Mar Jun Sep Des

...
...
...
etc.
TOTAL
Type of Investment
Actual
Sept
T-1
Projection
Dec
T-1
T
Dec
T+1
Dec
T+2
Capital Participation Plan
This section reflects the actual capital participation position (position at the end of September of the year the Business Plan is prepared) and the capital participation plan for the next 3 (three) years, which must at least include the business field, estimated amount of funds to be invested, and percentage of ownership including control aspects, as regulated in the Financial Services Authority Regulation regarding prudential principles in capital participation activities.

The capital participation plan is prepared with reference to the following format. (in millions of rupiah) Description:

Filled based on the purpose of capital participation, such as for investment-participation in subsidiary companies, for investment-participation in association companies, and for credit restructuring.
The amount in this row must match the total Capital Participation in the Projected Balance Sheet.

Mar Jun Sep Des

...
...
...
etc.
TOTAL 2)
Purpose of Participation 1)
Company Name
Actual
Sept
T-1
Projection
Dec
T-1
T
Dec
T+1
Dec
T+2
Capital Plan
This section must at least include:
a. Projection of Minimum Capital Adequacy Requirement (KPMM) Fulfillment

The KPMM projection must at least include projections of capital, Risk-Weighted Assets (RWA) projections, and KPMM ratio projections for the next 3 (three) years.

The first-year projection is prepared quarterly, while the second and third-year projections are prepared annually (year-end position).

The method for calculating KPMM refers to the Financial Services Authority Regulation regarding the minimum capital adequacy requirement for general banks.

b. Capital Change Plan
The capital change plan is a projection of capital changes for the next 3 (three) years, both regarding capital structure and capital amount.

Included in the capital change plan are plans for capital additions from existing shareholders, public offerings (initial public offering), rights issues, issuance of equity-like debt securities, and other capital addition plans, as well as descriptions of planned changes or replacements in ownership (if any).

The capital plan is prepared with reference to the following format.

a. Minimum Capital Adequacy Requirement (KPMM) Projection Format

KPMM Projection Format for General Banks Other than Branches of Banks Located Abroad
(in millions of rupiah)

Mar Jun Sep Des
A. Core Capital (Tier 1)
1.
1.1
1.2 Additional Capital Reserves
1.2.1 Additive Factors
1.2.1.1
1.2.1.1.1
1.2.1.1.2
1.2.1.1.3
1.2.1.2
1.2.1.2.1 Agio
1.2.1.2.2 General Reserves
1.2.1.2.3 Prior Years' Profits
1.2.1.2.4 Current Year Profits
1.2.1.2.5 Capital Payment Funds
1.2.1.2.6 Others
1.2.2 Deductive Factors
1.2.2.1
1.2.2.1.1
1.2.2.1.2
1.2.2.2
1.2.2.2.1 Disagio
1.2.2.2.2 Prior Years' Losses
1.2.2.2.3 Current Year Losses
Potential Losses from
Fair Value Decrease of Financial Assets Measured at Fair Value through Other Comprehensive Income Actual Sept T-1 Projection Dec T-1 T Dec T+1 Dec T+2 Capital Components Core Capital/Common Equity Tier 1 (CET 1) Paid-in Capital (After deducting Treasury Stock) Other Comprehensive Income Surplus Balance of Fixed Asset Revaluation Other Comprehensive Income Potential Gains from Fair Value Increase of Financial Assets Measured at Fair Value through Other Comprehensive Income Additional Capital Reserves Other Disclosed Reserves Other Disclosed Reserves Translation Difference Translation Difference ---

Mar Jun Sep Des
1.2.2.2.4
1.2.2.2.5
1.2.2.2.6 Non-Performing Asset Provisions (PPKA)
1.2.2.2.7 Others
1.3 Core Capital Deductions
1.3.1 Deferred Tax
1.3.2 Goodwill
1.3.3 Intangible Assets
1.3.4
1.3.5
1.3.6 Securitization Exposures
1.3.7 Other Core Capital Deductions
1.3.7.1
1.3.7.2
1.3.7.3
2. Additional Tier 1 Capital (AT1)
2.1 Instruments Meeting AT1 Requirements
2.2 Agio/Disagio
2.3 Additional Tier 1 Capital Deductions
2.3.1
2.3.2
B. Supplementary Capital (Tier 2)
1.
2. Agio/Disagio
3.
4. Supplementary Capital Deductions
4.1 Sinking Fund
4.2
4.3
Total Capital
General Provisions for Non-Performing Assets (PPKA) over Productive Assets Required to be Calculated (Maximum 1.25% of Credit Risk-Weighted Assets) Cross-Ownership in Other Entities Acquired through Legal Transfer, Gift, or Testamentary Gift Cross-Ownership in Other Entities Cross-Ownership in Other Entities Acquired through Legal Transfer, Gift, or Testamentary Gift Exposures Arising from Credit Risk Due to Settlement Failure (Settlement Risk) - Non Delivery Versus Payment Funds Placed on AT1 Instruments and/or Tier 2 at Other Banks Capital Instruments in the Form of Shares or Other Instruments Meeting Tier 2 Requirements Funds Placed on Tier 2 Instruments at Other Banks Capital Shortfall in Insurance Subsidiaries Actual Sept T-1 Projection Dec T-1 T Dec T+1 Dec T+2 Capital Components Difference Between Asset Quality Assessment Provisions (PPKA) and Impairment Loss Reserves (CKPN) for Productive Assets Difference in Fair Value Adjustments from Financial Instruments in Trading Book Funds Placed on AT1 and/or Tier 2 Instruments at Other Banks Interests Counted as Deductions Cross-Ownership in Other Entities Acquired through Legal Transfer, Gift, or Testamentary Gift

Notes:

Applies to Commercial Banks required to form a capital conservation buffer as regulated in the Financial Services Authority Regulation regarding minimum capital provision obligations for commercial banks.
Applies to Commercial Banks required to form a countercyclical buffer as regulated in the Financial Services Authority Regulation regarding minimum capital provision obligations for commercial banks.
Applies to Commercial Banks required to form a capital surcharge for systemic banks as regulated in the Financial Services Authority Regulation regarding minimum capital provision obligations for commercial banks and the Financial Services Authority Regulation regarding the designation of systemic banks and capital surcharge.

Mar Jun Sep Des
RISK-WEIGHTED ASSETS
CREDIT RISK-WEIGHTED ASSETS MARKET RISK-WEIGHTED ASSETS OPERATIONAL RISK-WEIGHTED ASSETS TOTAL RISK-WEIGHTED ASSETS MINIMUM CAPITAL PROVISION RATIO ACCORDING TO RISK PROFILE MINIMUM CAPITAL PROVISION ALLOCATION From CET1 (%) From AT1 (%) From Tier 2 (%) MINIMUM CAPITAL PROVISION RATIO CET1 Ratio (%) Tier 1 Ratio (%) Tier 2 Ratio (%) Minimum Capital Provision Ratio (%) CET 1 FOR BUFFER (%) Capital Conservation Buffer (%) 1) Countercyclical Buffer (%) 2) Capital Surcharge for Systemic Banks (%) 3) Actual Sept T-1 Projection Dec T-1 T Dec T+1 Dec T+2 Capital Components PERCENTAGE OF BUFFER REQUIRED TO BE MET BY BANKS (%)

Projection Format for Minimum Capital Provision Obligations (KPMM) for Branch Offices of Banks Located Abroad
(in millions of rupiah)
Notes:
Applies to Commercial Banks required to form a capital conservation buffer as regulated in the Financial Services Authority Regulation regarding minimum capital provision obligations for commercial banks.

Mar Jun Sep Des 1. Working Capital
1.1 Working Capital
1.2 Paid-in Capital
2.
3.
4. General Reserves
5. Balance of Surplus from Revaluation of Fixed Assets
6.
7.
8. Others
9. Capital Deductions
9.1 Other Comprehensive Income
9.1.1
9.1.2
9.2
9.3
9.4 Non-Performing Asset Provisions (PPKA)
9.5 Deferred Tax
9.6 Goodwill
9.7 All Other Intangible Assets
9.8
9.9 Securitization Exposures
9.10
9.11
9.12 Others
10.
RISK-WEIGHTED ASSETS
CREDIT RISK-WEIGHTED ASSETS MARKET RISK-WEIGHTED ASSETS OPERATIONAL RISK-WEIGHTED ASSETS TOTAL RISK-WEIGHTED ASSETS MINIMUM CAPITAL PROVISION RATIO ACCORDING TO RISK PROFILE (%) MINIMUM CAPITAL PROVISION RATIO (%) WORKING CAPITAL FOR BUFFER (%) Capital Conservation Buffer 1) Countercyclical Buffer 2) TOTAL CEMA Securities Issued by the Government Securities Issued by Banks Capital Components Actual Sept T-1 Projection Dec T-1 T Dec T+1 Dec T+2 Securities Issued by Indonesian Legal Entity Corporations Retained Earnings (Profit/Loss) of Previous Years That Can Be Counted Retained Earnings (Profit/Loss) of the Current Year That Can Be Counted Difference Due to Financial Statement Translation Capital Shortfall in Insurance Subsidiaries PERCENTAGE OF BUFFER REQUIRED TO BE MET BY BANKS Other Comprehensive Income: Potential Gains from Fair Value Increases of Financial Assets Measured at Fair Value Through Other Comprehensive Income TOTAL CAPITAL Potential Losses from Fair Value Decreases of Financial Assets Measured at Fair Value Through Other Comprehensive Income Cross-Ownership in Other Entities Acquired Through Legal Transfer, Gift, or Testamentary Gift General Provisions for Asset Quality Assessment (PPKA) over Productive Assets Required to be Calculated (Maximum 1.25% of Credit Risk-Weighted Assets) Difference Between PPKA and Impairment Loss Reserves for Productive Assets Difference in Fair Value Adjustments from Financial Instruments in Trading Book Funds Placed on AT1 Instruments and/or Tier 2 Instruments Issued by Other Banks Capital Deductions - Exposures Arising from Credit Risk Due to Settlement Failure (Settlement Risk) Non Delivery Versus Payment

regulated in the Financial Services Authority Regulation regarding minimum capital provision obligations for commercial banks.
2) Applies to Commercial Banks required to form a countercyclical buffer as regulated in the Financial Services Authority Regulation regarding minimum capital provision obligations for commercial banks.
b. Business Plan Change Format
(in millions of rupiah)
Notes:

Filled with the name of each shareholder.

Organizational and Human Resources Development Plan
This section outlines information regarding organizational structure and current HR conditions, ongoing organizational and HR development plans, and other HR-related development plans for at least 1 (one) year ahead, including:
a. Organizational Development Plan
The organizational development plan includes plans for forming or changing work units and/or committees, adjusted to the bank's capabilities, size, and complexity of business. b. Management Information System Development Plan The management information system development plan includes the development of information technology supporting management information systems and plans for accounting system development, including the budget allocated for these development plans.
c. Human Resources Development Plan
The HR development plan includes plans for HR education and training needs, including education and training costs or budgets for employees, the Board of Directors, and the Board of Commissioners of the Commercial Bank, as well as plans for implementing risk management certification for managers and certain officials. d. Foreign Worker Utilization Plan The foreign worker utilization plan includes regulations by the Financial Services Authority regarding foreign worker utilization and knowledge transfer programs in the banking sector.

The Foreign Worker Utilization Plan is prepared referring to the following format. Notes:

If any, according to Financial Services Authority approval.
e. Outsourcing Labor Utilization Plan
The outsourcing labor utilization plan includes plans for the number of personnel to be used and the placement of outsourcing personnel. Outsourcing labor utilization refers to Financial Services Authority regulations regarding prudence principles for commercial banks that delegate part of their work execution to third parties. Position Scope Branch Office Leadership of Banks Located Abroad Representative Office Leaders 6 Experts/Consultants 7 Other Positions 1) Reasons for utilizing Foreign Workers (TKA) and reasons for not/not yet using Indonesian Workers:
a................................................................................................................................
b................................................................................................................................
etc.............................................................................................................................
Executive Officials
Board of Directors
Commissioners
Task Area and Position
Number of Foreign Workers (TKA)
Duration
Name
Supporting Staff
Knowledge Transfer Plan
No.

Plan for Issuing Products and/or Implementing New Activities
The plan for issuing products and/or implementing new activities describes plans for bank products meeting the definition of new bank products as regulated in Financial Services Authority regulations regarding risk management application for commercial banks and the implementation of commercial bank products. This section contains the focus of development and analysis results in implementing new bank products for 1 (one) year ahead. The plan for issuing products and/or implementing new activities must at least include:
a. Development Focus
The development focus includes comprehensive plans regarding the direction of development consistent with the Commercial Bank's strategy, at least covering aspects underlying and/or considered as considerations and objectives for planning the implementation of new bank products. b. Overall Analysis Results The overall analysis results must at least include:

strength, weakness, opportunity, and threat analysis;
benefit and cost analysis; and
matters that still need to be adjusted by the Commercial Bank, including risk management aspects,
in relation to the plan for implementing new products.
Detailed analysis for each product can be submitted during the new product submission. If the Commercial Bank has conducted other analyses, those results can also be included. The Plan for Issuing Products and/or Implementing New Activities is prepared referring to the following format.

Format for Plan for Issuing Products and/or Implementing New Activities a. Development Focus ………………………………………………………………………………… ………………………………………………………………………………… ………………………………………………………………………………… ………………………………………………………………………………… ………………………………………………………………………………… …………… b. Overall Analysis Results ………………………………………………………………………………… ………………………………………………………………………………… ………………………………………………………………………………… ………………………………………………………………………………… ………………………………………………………………………………… ……………

Plan for Developing and/or Changing Office Networks
The plan for developing and/or changing office networks includes plans for opening, changing status, relocating addresses, and/or closing office networks for a period of 1 (one) year ahead. The definition of office networks and the scope of office networks reported in the plan for developing and/or changing office networks refer to regulations regarding commercial banks. Information contained in the plan for developing and/or changing office networks includes information regarding the head office, implementation schedule, estimated investment or costs, location, and other notes. The plan for developing and/or changing office networks is prepared referring to the following format. Notes:

Filled with information on opening, changing status, relocating addresses, and/or closing office networks.
Filled with the status of offices reported in the Business Plan according to regulations regarding commercial banks.
Filled with the Commercial Bank's office code. Filling procedures refer to Financial Services Authority regulations regarding commercial bank reporting through the Financial Services Authority reporting system.
The head office is the office/organizational unit supervising the office network. Filling procedures refer to Financial Services Authority regulations regarding commercial bank reporting through the Financial Services Authority reporting system.
More detailed notes can be attached in a separate section.

Other Information
Other information contains other plans that need to be outlined (if any) but are not included in the scope of the Business Plan established in numbers 1 to 12, including:
a. steps to resolve problematic loans, including AYDA. The definition of AYDA refers to the Financial Services Authority Regulation regarding commercial bank asset quality assessment; b. fixed assets not used in Commercial Bank operations;
c. linkage programs;
d. Commercial Bank service development including, among others:

information on plans to develop facilities or media for customer information;
plans to develop electronic facilities for customer needs;
plans for customer protection measures, including plans to increase financial literacy and inclusion activities as regulated in the Financial Services Authority Regulation regarding increasing financial literacy and inclusion in the financial services sector for consumers and/or the public; and/or
e. other information required by regulations and/or needed by the Financial Services Authority.

II. GUIDELINES FOR PREPARING BUSINESS PLAN REALIZATION REPORTS
The Business Plan Realization Report must at least include:

Business Plan Realization Information and Follow-up
Business Plan Realization Information and Follow-up includes, among others:
a. an explanation of Business Plan achievement, including the focus and priority of Business Plan achievement and a comparison between the plan and its realization; b. an explanation of deviations from Business Plan realization, such as causes and obstacles faced; and
c. follow-up or efforts to be made to improve Business Plan realization achievement;
Financial Ratios and Specific Items; and
Other Information
Other Information contains explanations regarding the realization of matters other than those explained in numbers 1 and 2, including:
a. Realization Report on Office Network Development and/or Changes referring to regulations regarding commercial banks; and b. Realization Report on Foreign Worker Utilization referring to Financial Services Authority regulations regarding foreign worker utilization and knowledge transfer programs in the banking sector. The Business Plan Realization Report is generally prepared referring to the following format.
Format for Business Plan Realization Information and Follow-up
a. Explanation of Business Plan achievement, including the focus and priority of Business Plan achievement and a comparison between the plan and its realization 1) …………………………………………………………………………… …………………………………………………………………………… …………………………………………………………………………… …………………………………………………………………………… …………………………………………………………………………… ………………………… b. Explanation of deviations from Business Plan realization, such as causes and obstacles faced …………………………………………………………………………… …………………………………………………………………………… …………………………………………………………………………… …………………………………………………………………………… …………………………………………………………………………… …………………………
c. Follow-up or efforts to be made to improve Business Plan realization achievement
……………………………………………………………………………
……………………………………………………………………………
……………………………………………………………………………
……………………………………………………………………………
……………………………………………………………………………
…………………………
Notes:

Comparison of Business Plan with realization, besides including the Realization Report on Financial Ratios and Specific Items, Commercial Banks must also explain the magnitude of realization related to financial projections, fund collection, fund distribution, and capital plans not included in the table.

Format for Realization Report on Financial Ratios and Specific Items
A. FINANCIAL RATIOS
Minimum Capital Provision Ratio (KPMM) 1)
Capital to Risk-Weighted Assets Ratio 2)
Core Capital to Risk-Weighted Assets Ratio 6)
Capital to Total Assets Ratio 2)
ROE 1)
ROA 1)
NIM 1)
BOPO 1)
Operational Profit (Loss)
Current Year Profit (Loss)
NPL Ratio (to Non-Bank Third Parties)
a. Gross 1) b. Net 1)
Core Debtor Ratio to Total Credit 2)
Credit Given
a. Rupiah b. Foreign Currency
a. Committed

Rupiah
Foreign Currency
b. Uncommitted
Rupiah
Foreign Currency

Liquid Assets to Total Assets Ratio 2)

Realization Deviation Notes
Ratio of Foreclosed Assets to Total
Credit
Ratio of Assets Measured at Fair Value Through Profit/Loss to Total Assets 2) Ratio of Spot and Derivatives to Total Assets 2) Ratio of Liquid Assets to Short-Term Funding 2) Ratio of Fee Based Income to Total Operational Income 2) Ratio of Problematic Productive Assets and Non-Productive Problematic Assets to Total Productive and Non-Productive Assets 1) Ratio of Problematic Productive Assets to Total Productive Assets 1) Ratio of Impairment Loss Reserves (CKPN) for Financial Assets to Productive Assets 1) Ratio of CKPN for Productive Assets to Asset Quality Assessment Provisions (PPKA) Required to be Calculated for Productive Assets 2) Ratio of Credit to Total Productive Assets 2) Ratio of Core Depositors to Total Third-Party Funds 2) Credit Facilities to Customers Not Yet Drawn Ratio of Capital to Supplementary Capital 6) Ratio of Overhead Costs to Net Income from Main Activities 2) No. Target Ratios

Notes:

Formulas and calculations of financial ratios refer to Financial Services Authority regulations regarding transparency and publication of conventional commercial bank reports.
Formulas and calculations of financial ratios refer to explanations of core financial ratios and specific items as per item I.5.b.
Formulas and calculations of this ratio refer to Financial Services Authority regulations regarding transparency and publication of conventional commercial bank reports. This ratio will only be calculated and reported for the Business Plan Realization Report for the year 2022.
Coverage of education and training funds refers to regulations regarding the provision of funds for the development of human resources for commercial banks.
What is meant by remaining budget is the difference between the funds that must be provided and its realization.
Only filled for Commercial Banks other than branch offices of banks located abroad.

Loan to Deposit Ratio (LDR) 1)
a. Rupiah
b. Foreign Currency
B. OTHER SPECIFIC RATIOS
a.
b.

No. Target Ratios
Ratio of Total Credit to Micro Enterprises to Total Credit to MSMEs Cost to Income Ratio (CIR) 3) Realization Deviation Notes Ratio of Total Credit to Small Enterprises to Total Credit to MSMEs Ratio of Total Credit to Medium Enterprises to Total Credit to MSMEs Ratio of Total Credit to MSMEs to Total Credit Ratio of Education and Training Funds to Realization/HR Budget Expenditure 4) Ratio of Remaining Budget This Year Used for the Next Year 5) Ratio of Unused Fixed Assets in Bank Operations to Capital Third-Party Funds

Format for Realization Report on Office Network Development and/or Changes
Notes:

Filled with information on opening, changing status, relocating addresses, and/or closing office networks.
Filled with the status of offices reported in the Business Plan according to regulations regarding commercial banks.
Filled with the Commercial Bank's office code. Filling procedures refer to Financial Services Authority regulations regarding commercial bank reporting through the Financial Services Authority reporting system.
The head office is the office/organizational unit supervising the office network. Filling procedures refer to Financial Services Authority regulations regarding commercial bank reporting through the Financial Services Authority reporting system.
More detailed notes can be attached in a separate section.

etc.
No. Office Name Head Office 4)
Date of Realization Location Notes 5) Information 1) Office Status 2) Office Code 3)
Format for Realization Report on Foreign Worker Utilization and Knowledge Transfer to Supporting Staff
Format for Realization Report on Knowledge Transfer Implementation by Foreign Workers
Notes:
a. Refers to Financial Services Authority regulations regarding foreign worker utilization and knowledge transfer programs in the banking sector. b. Accompanied by attachment of training activity photos. Name Implementing Institution etc. etc. Education/ Training for Supporting Staff Notes on Foreign Workers (TKA) Supporting Staff No. Name of Foreign Worker (TKA) Task Area Position/Job Title Evaluation Results for Supporting Staff No. Name of Foreign Worker (TKA) Time Training/ Teaching Location Training/ Teaching Number of Participants Duration Material/ Topic etc. etc.

III. GUIDELINES FOR PREPARING BUSINESS PLAN SUPERVISION REPORTS
According to POJK RBB, the Board of Commissioners supervises the implementation of the Business Plan. The results of this supervision are subsequently documented in the Business Plan Supervision Report. The scope of the Business Plan Supervision Report prepared by the Board of Commissioners must at least include assessments regarding:

the implementation of the Business Plan, including quantitative and qualitative assessments of Business Plan realization;
factors affecting the Commercial Bank's overall performance, particularly regarding capital factors, earnings, and the Bank's risk profile, especially credit risk, market risk, liquidity risk, and good governance; and
efforts to improve the Commercial Bank's performance, in case the assessment results as per number 2 show a decline in performance.
The Board of Commissioners' assessments in numbers 1 to 3 can also be supplemented with assessments of external factors affecting the Commercial Bank's operations. The Business Plan Supervision Report is prepared referring to the following format.

Format for Business Plan Supervision Report a. Commissioners' Assessment of Business Plan Implementation, including quantitative and qualitative assessments of Business Plan realization ………………………………………………………………………………… ………………………………………………………………………………… ………………………………………………………………………………… ………………………………………………………………………………… ………………………………………………………………………………… ……………………………………… b. Commissioners' Assessment of factors affecting overall performance, particularly regarding capital factors, earnings, risk profiles, especially credit risk, market risk, liquidity risk, and good governance ………………………………………………………………………………… ………………………………………………………………………………… ………………………………………………………………………………… ………………………………………………………………………………… ………………………………………………………………………………… ………………………………………
c. Commissioners' Assessment regarding efforts to improve the Commercial Bank's performance, in case the assessment indicates a decline in the Commercial Bank's performance as referred to in letter b above
……………………………………………………………………………………
…………………………………………………………………………………
…………………………………………………………………………………
…………………………………………………………………………………
…………………………………………………………………………………
………………………………………

This copy is consistent with the original
Legal Director 1
Legal Department signed
Mufli Asmawidjaja
Notes:
Commissioners' assessments in letters a to c can also be supplemented with the respective assessments regarding external factors affecting the Commercial Bank's operations. Determined in Jakarta on March 31, 2021

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

Financial Services Authority Circular No. 12/SEOJK.03/2021 Concerning Business Plans of Conventional Commercial Banks

Lineage: In force