Guidelines for Information Submission by Issuers or Public Companies for the Preparation of the Sharia Securities List and Guidelines for Sharia Securities List Issuers

COPY
MEMBER OF THE BOARD OF COMMISSIONERS REGULATION FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA NUMBER 40/PADK.04/2025 CONCERNING GUIDELINES FOR INFORMATION SUBMISSION BY ISSUERS OR PUBLIC COMPANIES IN THE FRAMEWORK OF PREPARING THE SHARIA SECURITIES LIST AND GUIDELINES FOR PARTIES ISSUING THE SHARIA SECURITIES LIST BY THE GRACE OF GOD THE ALMIGHTY MEMBERS OF THE BOARD OF COMMISSIONERS OF THE FINANCIAL SERVICES AUTHORITY, Considering: a. that in order to provide guidelines for information submission by issuers and public companies in the framework of preparing the Sharia Securities List and to provide guidelines for parties issuing the Sharia Securities List, the Financial Services Authority needs to establish regulations governing it; b. that in order to implement the mandate of Article 7 and Article 21 paragraph (3) and to follow up on the provisions of Article 26, Article 27, Article 28, and Article 30 of the Financial Services Authority Regulation Number 8 of 2025 concerning the Issuance of Sharia Securities Lists and Foreign Sharia Securities Lists, implementation provisions need to be regulated;
c. that based on considerations as referred to in letters a and b, it is necessary to establish a Member of the Board of Commissioners Regulation of the Financial Services Authority concerning Guidelines for Information Submission by Issuers or Public Companies in the Framework of Preparing the Sharia Securities List and Guidelines for Parties Issuing the Sharia Securities List;
Recalling: 1. Law Number 8 of 1995 concerning Capital Markets (State Gazette of the Republic of Indonesia Year 1995 Number 64, Supplement to the State Gazette of the Republic of Indonesia Number 3608) as amended by Law Number 4 of 2023 concerning Development and Strengthening of the Financial Sector (State Gazette of the Republic of Indonesia Year 2023 Number 4, Supplement to the State Gazette of the Republic of Indonesia Number 6845);
2. Law Number 21 of 2011 concerning the Financial Services Authority (State Gazette of the Republic of Indonesia Year 2011 Number 111, Supplement to the State Gazette of the Republic of Indonesia Number 5253)
This copy is identical to the original
Head of Legal Development Directorate
Legal Department signed.
Aat Windradi as amended by Law Number 4 of 2023 concerning Development and Strengthening of the Financial Sector (State Gazette of the Republic of Indonesia Year 2023 Number 4, Supplement to the State Gazette of the Republic of Indonesia Number 6845);
3. Financial Services Authority Regulation Number 8 of 2025 concerning the Issuance of Sharia Securities Lists and Foreign Sharia Securities Lists (State Gazette of the Republic of Indonesia Year 2025 Number 16/OJK, Supplement to the State Gazette of the Republic of Indonesia Number 146/OJK);
DECIDING:
Establishing: MEMBER OF THE BOARD OF COMMISSIONERS REGULATION CONCERNING GUIDELINES FOR INFORMATION SUBMISSION BY ISSUERS OR PUBLIC COMPANIES IN THE FRAMEWORK OF PREPARING THE SHARIA SECURITIES LIST AND GUIDELINES FOR PARTIES ISSUING THE SHARIA SECURITIES LIST
Article 1
Provisions regarding Guidelines for Information Submission by Issuers or Public Companies in the Framework of Preparing the Sharia Securities List and Guidelines for Parties Issuing the Sharia Securities List are contained in the Appendix of this decision.
Article 2
This Member of the Board of Commissioners Regulation of the Financial Services Authority shall come into force on the date of establishment. Established in Jakarta on December 11, 2025 EXECUTIVE HEAD OF CAPITAL MARKET, DERIVATIVE FINANCE, AND CARBON EXCHANGE SUPERVISOR FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA, signed. INARNO DJAJADI

APPENDIX
MEMBER OF THE BOARD OF COMMISSIONERS REGULATION OF THE FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA NUMBER 40/PADK.04/2025 CONCERNING GUIDELINES FOR INFORMATION SUBMISSION BY ISSUERS OR PUBLIC COMPANIES IN THE FRAMEWORK OF PREPARING THE SHARIA SECURITIES LIST AND GUIDELINES FOR PARTIES ISSUING THE SHARIA SECURITIES LIST

I. GENERAL PROVISIONS
In this Member of the Board of Commissioners Regulation of the Financial Services Authority, the following meanings are assigned:

Sharia Securities are securities as referred to in Law Number 8 of 1995 concerning Capital Markets as amended by Law of the Republic of Indonesia Number 4 of 2023 concerning Development and Strengthening of the Financial Sector and its implementing regulations which:
a. contracts, management methods, business activities; b. assets serving as the basis for contracts, management methods, business activities; and/or
c. assets related to the aforementioned securities and their issuers,
do not contradict Sharia principles in the capital market.
Sharia Principles in the Capital Market are Islamic legal principles in Sharia activities in the capital market based on fatwas of the National Sharia Council - Indonesian Ulema Council, provided that such fatwas do not contradict Financial Services Authority Regulations concerning the Application of Sharia Principles in the Capital Market and/or other Financial Services Authority Regulations based on fatwas of the National Sharia Council - Indonesian Ulema Council.
Sharia Securities List is a collection of Sharia Securities established by the Financial Services Authority that are traded domestically.
Foreign Sharia Securities List is a collection of Sharia Securities issued by a party issuing the Sharia Securities List that only contains Sharia Securities traded abroad.
Issuer is a party conducting a public offering.
Public Company is a corporation with a number of shareholders and paid-up capital established by Financial Services Authority Regulation.
Party Issuing the Sharia Securities List hereinafter abbreviated as PPDES is a party that has obtained approval from the Financial Services Authority to issue the Foreign Sharia Securities List.
Party is an individual, legal entity, company, joint venture, association, or organized group.
Electronic Reporting System is a system as referred to in Financial Services Authority Regulation concerning the submission of reports through the electronic reporting system of Issuers or Public Companies.
Financial Services Authority Reporting System is an information system used as a medium for online report submission by PPDES to the Financial Services Authority.
Electronic Licensing System is a system as referred to in Financial Services Authority Regulation concerning electronic licensing in the financial services sector.
Periodic Financial Reports are financial reports as regulated in Financial Services Authority Regulation concerning the submission of periodic financial reports by Issuers or Public Companies.
II. INFORMATION SUBMISSION IN THE FRAMEWORK OF PREPARING THE SHARIA SECURITIES LIST
Issuers or Public Companies, as Parties having the obligation to submit Periodic Financial Reports to the Financial Services Authority, submit information in the framework of preparing the Sharia Securities List to the Financial Services Authority through the Electronic Reporting System accessible via the website at address https://spe.ojk.go.id or another address designated by the Financial Services Authority.
Information in the framework of preparing the Sharia Securities List as referred to in item 1:
a. is filled out through forms on the Electronic Reporting System as referred to in Form for Issuer or Public Company Information in Section IV item 1; b. refers to the guide for filling out issuer or public company information forms in the framework of preparing the Sharia Securities List which can be downloaded through the Electronic Reporting System; and
c. is prepared based on Periodic Financial Reports submitted to the Financial Services Authority.
Issuers or Public Companies submit information as referred to in item 1 no later than 30 (thirty) days after the submission of Periodic Financial Reports.
In the event that an Issuer or Public Company has just obtained an effective statement of registration and does not yet have the obligation to submit Periodic Financial Reports during the period of the nearest Sharia Securities List preparation, the Issuer or Public Company is exempted from the requirement to submit information in the framework of preparing the Sharia Securities List as per item 1.
In the event that an Issuer or Public Company submits Periodic Financial Reports after April 20, the submission of information as referred to in item 1 for the determination of the first Sharia Securities List must be done no later than May 10.
In the event that an Issuer or Public Company submits Periodic Financial Reports after October 21, the submission of information as referred to in item 1 for the determination of the second Sharia Securities List must be done no later than November 10.
In the event that the final deadline for information submission as referred to in items 3, 5, and 6 falls on a holiday, Issuers or Public Companies must submit information in the framework of preparing the Sharia Securities List on the next working day.
The determination of the first and second Sharia Securities Lists as referred to in items 5 and 6 follows the provisions in Financial Services Authority Regulations concerning the issuance of Sharia Securities Lists and Foreign Sharia Securities Lists.
Issuers or Public Companies are deemed to have submitted information in the framework of preparing the Sharia Securities List as referred to in item 1 if they have received an electronic receipt issued by the Electronic Reporting System via email notification regarding the acceptance of the report by the Financial Services Authority.
Issuers or Public Companies are exempted from the requirement to submit reports through the Electronic Reporting System in cases where:
a. the Financial Services Authority states that the Electronic Reporting System is experiencing difficulties; and/or b. a force majeure event occurs beyond the control and power of the Issuer or Public Company, including:

natural disasters, war, riots, fires, strikes that significantly affect the ability of the Issuer or Public Company to submit information through the Electronic Reporting System; and/or
other events that significantly affect the ability of the Issuer or Public Company to submit information as determined by the Financial Services Authority. Examples of other events include cyber attacks.

If conditions as referred to in item 10 occur, the submission of information in the framework of preparing the Sharia Securities List as referred to in item 1 is carried out by:
a. being handed over or sent directly to the correspondence address of the Financial Services Authority headquarters addressed to the work unit overseeing the function of preparing the Sharia Securities List; or b. being sent in electronic document form via email addressed to spe@ojk.go.id and/or mailingroomsumitro@ojk.go.id.
In the event that conditions as referred to in item 10 have been resolved, Issuers or Public Companies must resubmit the information previously submitted as referred to in item 11 through the Electronic Reporting System.
III. PARTY ISSUING THE SHARIA SECURITIES LIST (PPDES)
PPDES Approval Application
a. The party issuing the Foreign Sharia Securities List submits an approval application to the Financial Services Authority to conduct activities as a PPDES. b. The approval application as referred to in letter a is submitted in printed document form to:

Executive Head of Capital Market, Derivative Finance, and Carbon Exchange Supervisor of the Financial Services Authority; or
Head of the nearest Financial Services Authority Office from the applicant's domicile,
which is copied to the Head of the Capital Market Licensing Department.
c. In the event that the Financial Services Authority has provided an electronic PPDES approval application system, the PPDES approval application is submitted online through the Electronic Licensing System.
d. The Electronic Licensing System as referred to in letter c can be accessed via the website at address https://sprint.ojk.go.id or another address designated by the Financial Services Authority. e. In the event that the Financial Services Authority states that the Electronic Licensing System cannot be accessed due to force majeure, the party issuing the Foreign Sharia Securities List submits the approval application using the mechanism as referred to in letter b.

PPDES Reporting
a. Reporting by PPDES issuing Foreign Sharia Securities Lists used limitedly for the benefit of other Parties.

PPDES, issuing Foreign Sharia Securities Lists used limitedly for the benefit of other Parties, submits reports annually to the Financial Services Authority.
The report as referred to in item 1) is addressed to:
a) Head of the Securities Institution Supervision Department of the Financial Services Authority; or b) Head of the nearest Financial Services Authority Office from the applicant's domicile.
The report as referred to in item 1) is carried out by:
a) being sent in printed document form to the correspondence address of the Financial Services Authority headquarters; or b) being sent in electronic document form via the email address mailingroomsumitro@ojk.go.id.
Submission of reports as referred to in item 1), accompanied by documents:
a) Foreign Sharia Securities List that has been issued along with its amendments during the current year with the end of the reporting period date being December 31, filled out using the form as referred to in Form for Annual Report on Foreign Sharia Securities List Used Limitedly for the Benefit of Other Parties in Section IV item 2; b) statement of Sharia compliance from the Sharia Supervisory Board for each issuance and amendment of the Foreign Sharia Securities List; and c) name of the Party using the Foreign Sharia Securities List issued by them, filled out using the form as referred to in Form for Annual Report on Foreign Sharia Securities List Used Limitedly for the Benefit of Other Parties in Section IV item 2.
In the event that the Financial Services Authority has provided an electronic system for submitting annual reports on Foreign Sharia Securities Lists for the benefit of other Parties, the report is submitted by PPDES online through the Financial Services Authority Reporting System.
The Financial Services Authority Reporting System as referred to in item 5) can be accessed via the website at address https://pelaporan.id or another address designated by the Financial Services Authority.
In the event that the Financial Services Authority states that the Financial Services Authority Reporting System cannot be accessed due to force majeure, PPDES submits annual reports using the mechanism as referred to in item 3).
In the event that conditions as referred to in item 7) have been resolved, PPDES must resubmit the report previously submitted as referred to in item 3) through the Financial Services Authority Reporting System.
b. Submission of proof of announcement by PPDES announcing the Foreign Sharia Securities List to the public.
PPDES, announcing the Foreign Sharia Securities List to the public, announces each issuance and amendment of the Foreign Sharia Securities List and submits proof of announcement to the Financial Services Authority.
Proof of announcement of the Foreign Sharia Securities List as referred to in item 1) is addressed to:
a) Head of the Securities Institution Supervision Department of the Financial Services Authority; or b) Head of the nearest Financial Services Authority Office from the applicant's domicile.
Submission of proof of announcement of the Foreign Sharia Securities List as referred to in item 1) is carried out by:
a) being sent in printed document form to the correspondence address of the Financial Services Authority headquarters; or b) being sent in electronic document form via the email address mailingroomsumitro@ojk.go.id.
In the event that the Financial Services Authority has provided an electronic system for submitting proof of announcement of the Foreign Sharia Securities List to the public, the proof of announcement is submitted by PPDES online through the Financial Services Authority Reporting System.
The Financial Services Authority Reporting System as referred to in item 4) can be accessed via the website at address https://pelaporan.id or another address designated by the Financial Services Authority.
In the event that the Financial Services Authority states that the Financial Services Authority Reporting System cannot be accessed due to force majeure, PPDES submits proof of announcement using the mechanism as referred to in item 3).
In the event that conditions as referred to in item 6) have been resolved, PPDES must resubmit the report previously submitted as referred to in item 3) through the Financial Services Authority Reporting System.
c. Reporting on changes to the mechanism for compiling the Foreign Sharia Securities List
In the event that PPDES will change the mechanism for compiling the Foreign Sharia Securities List, PPDES submits a report on the change of the mechanism for compiling the Foreign Sharia Securities List to the Financial Services Authority.
Changes to the mechanism for compiling the Foreign Sharia Securities List include:
a) changing the compilation of the Foreign Sharia Securities List from originally using self-selection mechanism to referring to regulators in other countries, index providers, and/or other Parties or vice versa; b) changing the compilation of the Foreign Sharia Securities List from originally using only 1 (one) mechanism to 2 (two) mechanisms or vice versa, i.e., from 2 (two) mechanisms to 1 (one) mechanism; or c) changing references between regulators in other countries, index providers, and/or other Parties.
The change mechanism report as referred to in item 1) is addressed to:
a) Head of the Securities Institution Supervision Department of the Financial Services Authority; or b) Head of the nearest Financial Services Authority Office from the applicant's domicile.
Submission of the change mechanism report as referred to in item 1) is carried out by:
a) being sent in printed document form to the correspondence address of the Financial Services Authority headquarters; or b) being sent in electronic document form via the email address mailingroomsumitro@ojk.go.id.
The change mechanism report as referred to in item 1) is submitted to the Financial Services Authority, accompanied by documents:
a) standard operating procedures for compiling the new Foreign Sharia Securities List; b) photocopy of cooperation contract with regulators in other countries, index providers, and/or other parties, if the mechanism change refers to foreign Sharia securities issued by regulators in other countries, index providers, and/or other Parties; c) Foreign Sharia Securities List compiled using the latest mechanism, filled out using the form as referred to in Form for Change Mechanism Report on Compilation of Foreign Sharia Securities List in Section IV item 3; and d) statement of Sharia compliance from the Sharia Supervisory Board.
In the event that the Financial Services Authority has provided an electronic system for submitting reports on changes to the mechanism for compiling the Foreign Sharia Securities List, the report is submitted online through the Financial Services Authority Reporting System.
The Financial Services Authority Reporting System as referred to in item 6) can be accessed via the website at address https://pelaporan.id or another address designated by the Financial Services Authority.
In the event that the Financial Services Authority states that the Financial Services Authority Reporting System cannot be accessed due to force majeure, PPDES submits the change mechanism report for compiling the Foreign Sharia Securities List using the mechanism as referred to in item 4).
In the event that conditions as referred to in item 8) have been resolved, PPDES must resubmit the report previously submitted as referred to in item 4) through the Financial Services Authority Reporting System.

PPDES Approval Return Application
a. PPDES can return approval as PPDES by submitting a letter requesting the return of approval as PPDES. b. The approval return application as referred to in letter a is submitted in printed document form to:

Executive Head of Capital Market, Derivative Finance, and Carbon Exchange Supervisor of the Financial Services Authority; or
Head of the nearest Financial Services Authority Office from the applicant's domicile,
which is copied to the Head of the Capital Market Licensing Department.
c. In the event that the Financial Services Authority has provided an electronic PPDES approval return application system, the PPDES approval return application is submitted online through the Electronic Licensing System.
d. The Electronic Licensing System as referred to in letter c can be accessed via the website at address https://sprint.ojk.go.id or another address designated by the Financial Services Authority. e. In the event that the Financial Services Authority states that the Electronic Licensing System cannot be accessed due to force majeure, PPDES returns approval as PPDES using the mechanism as referred to in letter b.

Submission of issues regarding applications for approval, reporting, or return of approval submitted online through systems
a. Issues related to the Electronic Licensing System are submitted to the Financial Services Authority via email address sprintcorner@ojk.go.id or telephone 021-29600000 ext. 9090. b. Issues related to the Financial Services Authority Reporting System are submitted to the Financial Services Authority via email address helpdesk@ojk.go.id or telephone 021-29600000 ext. 7000.
IV. FORMS
Issuer or Public Company Information
a. Table 1. General Company Information
No. Company Information
(1) Letter Number
(2) Entity Name
(3) Entity Code
(4) Main Industry of Entity
(5) Sector
(6) Industry
(7) DES Period
(8) Financial Report Period
(9) Auditor Opinion
(10) Securities Issued
Explanation of Table 1. General Company Information:
(1) Letter Number
Filled with the letter number submitted by the Issuer or Public Company.
(2) Entity Name
Filled with the name of the Issuer or Public Company.
(3) Entity Code
Filled with the code of the Issuer or Public Company.
(4) Main Industry of Entity
Filled with the type of main industry of the Issuer or Public Company.
(5) Sector
Filled with the type of sector of the Issuer or Public Company.
(6) Industry
Filled with the type of industry of the Issuer or Public Company.
(7) DES Period
Filled with the Sharia Securities List period submitted.
(8) Financial Report Period
Filled with the financial report period of the Issuer or Public Company used as reference.
(9) Auditor Opinion
Filled with the auditor opinion on the financial report of the Issuer or Public Company used as reference. (10) Securities Issued Filled with the type of securities issued by the Issuer or Public Company.

b. Table 2. Business Activity Criteria

Criteria	Yes	No
Non-Sharia Banks and Non-Bank Financial Institutions (banks, financing companies, insurance entities that are not Sharia entities)	Producing, distributing, trading, and/or providing: products containing pork; food and beverages containing intoxicating substances; food made from blood; tobacco products; or entertainment prohibited by Islam

This Financial Report uses the unit: Millions / In Million, based on the Financial Report for the Period … using the currency Rupiah / IDR.

Explanation of Table 2. Business Activity Criteria:
(1) Criteria (Yes / No)
Filled by placing a tick mark in the Yes or No column regarding the business activities of the Issuer or Public Company. (2) Period Filled with the period of the Financial Report of the Issuer or Public Company used as the reference.

c. Table 3. Financial Ratio Criteria

Interest Bearing Debt Ratio against Total Assets

Criteria | Period | Current Period | Description (part of) --- | --- | --- | --- Customer Debt | | | Related Party Debt Interest-bearing Related Party Debt | | | Non-Sharia Co-insurance Debt Non-Sharia Co-insurance Debt | | | Co-insurance Debt Non-Sharia Reinsurance Debt | | | Reinsurance Debt Non-Sharia Factoring Liabilities | | | Factoring Liabilities Equity-based Payment Liabilities | | | Equity-based Payment Liabilities Liabilities directly related to non-current assets or disposal groups classified as held for sale or held for distribution to owners | | | Liabilities directly related to non-current assets or disposal groups classified as held for sale or held for distribution to owners Interest-bearing Liabilities directly related to non-current assets or disposal groups classified as held for sale or held for distribution to owners | | | Interest-bearing Liabilities directly related to non-current assets or disposal groups classified as held for sale or held for distribution to owners Long-term Liabilities Due Within One Year that are Interest-bearing | | | Long-term Liabilities Due Within One Year Long-term Liabilities Due Within One Year over Bank Debt that are Interest-bearing | | | Long-term Liabilities Due Within One Year over Bank Debt Long-term Liabilities Due Within One Year over Non-Bank Financial Debt that are Interest-bearing | | | Long-term Liabilities Due Within One Year over Non-Bank Financial Debt Long-term Liabilities Due Within One Year over Secured Loans that are Interest-bearing | | | Long-term Liabilities Due Within One Year over Secured Loans Long-term Liabilities Due Within One Year over Unsecured Loans that are Interest-bearing | | | Long-term Liabilities Due Within One Year over Unsecured Loans Long-term Liabilities Due Within One Year over Pass-through Loans that are Interest-bearing | | | Long-term Liabilities Due Within One Year over Pass-through Loans Long-term Liabilities Due Within One Year over Loans from the Government of the Republic of Indonesia that are Interest-bearing | | | Long-term Liabilities Due Within One Year over Loans from the Government of the Republic of Indonesia Long-term Liabilities Due Within One Year over Subordinated Loans that are Interest-bearing | | | Long-term Liabilities Due Within One Year over Subordinated Loans Long-term Liabilities Due Within One Year over Operational Joint Venture Liabilities that are Interest-bearing | | | Long-term Liabilities Due Within One Year over Operational Joint Venture Liabilities Long-term Liabilities Due Within One Year over Land Acquisition Liabilities that are Interest-bearing | | | Long-term Liabilities Due Within One Year over Land Acquisition Liabilities Long-term Liabilities Due Within One Year over Consumer Financing Debt that are Interest-bearing | | | Long-term Liabilities Due Within One Year over Consumer Financing Debt Long-term Liabilities Due Within One Year over Finance Lease Liabilities that are Interest-bearing | | | Long-term
Liabilities Due Within One Year over Finance Lease Liabilities Long-term Liabilities Due Within One Year over Private Electricity Debt that are Interest-bearing | | | Long-term Liabilities Due Within One Year over Private Electricity Debt Long-term Liabilities Due Within One Year over Bills Payable | | | Long-term Liabilities Due Within One Year over Bills Payable Long-term Liabilities Due Within One Year over Medium-term Debt Securities that are Interest-bearing | | | Long-term Liabilities Due Within One Year over Medium-term Debt Securities Long-term Liabilities Due Within One Year over Bond Debt | | | Long-term Liabilities Due Within One Year over Bond Debt Long-term Liabilities Due Within One Year over Subordinated Bonds | | | Long-term Liabilities Due Within One Year over Subordinated Bonds Long-term Liabilities Due Within One Year over Other Loans that are Interest-bearing | | | Long-term Liabilities Due Within One Year over Other Loans Short-term Related Party Debt that are Interest-bearing | | | Short-term Related Party Debt Short-term Shareholder Debt that are Interest-bearing | | | Short-term Shareholder Debt Short-term Derivative Financial Liabilities | | | Short-term Derivative Financial Liabilities Other Short-term Non-financial Liabilities that are Interest-bearing | | | Other Short-term Non-financial Liabilities Long-term Liabilities that are Interest-bearing | | | Long-term Liabilities Long-term Derivative Financial Liabilities | | | Long-term Derivative Financial Liabilities Long-term Related Party Debt that are Interest-bearing | | | Long-term Related Party Debt Long-term Shareholder Debt that are Interest-bearing | | | Long-term Shareholder Debt Long-term Liabilities After Deducting Long-term Liabilities Due Within One Year that are Interest-bearing | | | Long-term Liabilities After Deducting Long-term Liabilities Due Within One Year Long-term Liabilities over Bank Debt that are Interest-bearing | | | Long-term Liabilities over Bank Debt Non-Bank Financial Institution Debt that are Interest-bearing | | | Non-Bank Financial Institution Debt Long-term Liabilities over Pass-through Loans that are Interest-bearing | | | Long-term Liabilities over Pass-through Loans Long-term Liabilities over Secured Loans that are Interest-bearing | | | Long-term Liabilities over Secured Loans Long-term Liabilities over Unsecured Loans that are Interest-bearing | | | Long-term Liabilities over Unsecured Loans Long-term Liabilities over Loans from the Government of the Republic of Indonesia that are Interest-bearing | | | Long-term Liabilities over Loans from the Government of the Republic of Indonesia Long-term Liabilities over Subordinated Loans that are Interest-bearing | | | Long-term Liabilities over Subordinated Loans Long-term Liabilities over Operational Joint Venture Liabilities that are Interest-bearing | | | Long-term Liabilities over Operational Joint Venture Liabilities Long-term Liabilities over Land Acquisition Liabilities that are
Interest-bearing | | | Long-term Liabilities over Land Acquisition Liabilities Long-term Liabilities over Consumer Financing Debt that are Interest-bearing | | | Long-term Liabilities over Consumer Financing Debt Long-term Liabilities over Finance Lease Liabilities that are Interest-bearing | | | Long-term Liabilities over Finance Lease Liabilities Long-term Liabilities over Private Electricity Debt that are Interest-bearing | | | Long-term Liabilities over Private Electricity Debt Long-term Liabilities over Bills Payable | | | Long-term Liabilities over Bills Payable Long-term Liabilities over Medium-term Debt Securities that are Interest-bearing | | | Long-term Liabilities over Medium-term Debt Securities Long-term Liabilities over Bond Debt | | | Long-term Liabilities over Bond Debt Long-term Liabilities over Subordinated Bonds | | | Long-term Liabilities over Subordinated Bonds Long-term Liabilities over Other Loans that are Interest-bearing | | | Long-term Liabilities over Other Loans Conversion Bonds | | | Conversion Bonds Liabilities that are Interest-bearing | | | Liabilities Short-term Liabilities that are Interest-bearing | | | Short-term Liabilities Short-term Bank Debt that are Interest-bearing | | | Short-term Bank Debt Trust Receipt Debt that are Interest-bearing | | | Trust Receipt Debt Trade Payables that are Interest-bearing | | | Trade Payables Third-party Trade Payables that are Interest-bearing | | | Third-party Trade Payables Related-party Trade Payables that are Interest-bearing | | | Related-party Trade Payables Other Payables that are Interest-bearing | | | Other Payables Third-party Other Payables that are Interest-bearing | | | Third-party Other Payables Related-party Other Payables that are Interest-bearing | | | Related-party Other Payables Other Short-term Financial Liabilities that are Interest-bearing | | | Other Short-term Financial Liabilities Short-term Accrual Expenses (specifically for interest debt and non-Sharia insurance premiums) | | | Short-term Accrual Expenses Project Debt that are Interest-bearing | | | Project Debt Debt to Clearing and Guarantee Institutions that are Interest-bearing | | | Debt to Clearing and Guarantee Institutions Customer Debt that are Interest-bearing | | | Customer Debt Third-party Customer Debt that are Interest-bearing | | | Third-party Customer Debt Liabilities to Policyholders of Non-Sharia Insurance | | | Liabilities to Policyholders Other Long-term Financial Liabilities that are Interest-bearing | | | Other Long-term Financial Liabilities Other Long-term Non-financial Liabilities that are Interest-bearing | | | Other Long-term Non-financial Liabilities

Non-Halal Income Ratio against Total Income

a) Information on the Amount of Non-Halal Income from the Company's Business Activities

Criteria | Period | Current Period | Description (part of) --- | --- | --- | --- Consumption Goods Income | | | Sale of food containing pork / blood Sale of beverages containing alcohol or intoxicating substances | | | Sale of tobacco products Investment Income | | | Stocks (non-Sharia Index / non-Indonesian Sharia Index / non-ISSI) Bonds | | | Mutual Funds and other investment products (non-Sharia) Deposits (non-Sharia) | | | Advertising/Media Income Non-Sharia Banking, Insurance, and Financing Companies | | | Producing and trading tobacco Producing and trading hard liquor | | | Producing and trading food containing pork Service Income | | | Main Income Business income obtained from consumers whose products and services are non-Halal | | | Entertainment and venue rental (nightclubs, cable TV, pornography) Business Income | | | Other Non-Halal Income Other Income | | | Other Non-Halal Profits

b) Information on the Amount of Other Non-Halal Income Outside the Company's Business Activities

Criteria | Other Non-Halal Items | Period | Current Period | Description (part of) --- | --- | --- | --- | --- Financial Income (after deducting interest income from operating lease liabilities, return income) | | | | Financial Income Dividend Income from Entities with Non-Halal Business Activities | | | | Dividend Income Interest Income (after deducting interest income from operating lease liabilities, return income) | | | | Interest Income Investment Income from Entities with Non-Halal Business Activities | | | | Investment Income Share of Profit of Associates Recorded Using the Equity Method from Entities with Non-Halal Business Activities | | | | Share of Profit (Loss) of Associates Recorded Using the Equity Method Share of Profit of Joint Ventures Recorded Using the Equity Method from Entities with Non-Halal Business Activities | | | | Share of Profit (Loss) of Joint Ventures Recorded Using the Equity Method Gains from Fair Value Changes of Securities | | | | Gains (Losses) from Fair Value Changes of Securities Gains from Realized Securities Trading Transactions | | | | Gains (Losses) from Realized Securities Trading Transactions Gains on Derivative Financial Instruments | | | | Gains (Losses) on Derivative Financial Instruments

Explanation of Table 3. Financial Ratio Criteria:
(1) Current Period
Filled with the amount stated in the financial report of the current period.
Example:
(a) For DES Period 1 Year 2026, refer to the current period information in the 2025 annual financial report. (b) For DES Period 2 Year 2026, refer to the current period information in the 2026 interim financial report.

(2) Interest Bearing Debt Ratio against Total Assets

Criteria	Explanation
Customer Debt Related Party Debt that are Interest-bearing	Interest-bearing Related Party Customer Debt originates from Related Party Customer Debt minus non-interest-bearing Related Party Customer Debt. Non-Sharia Co-insurance Debt

If equity-based payment liabilities arise from Employee Stock Option Plan (ESOP) / Management Stock Option Plan (MSOP), they are considered as non-interest-bearing equity-based payment liabilities.
Liabilities directly related to non-current assets or disposal groups classified as held for sale or held for distribution to owners that are Interest-bearing | Interest-bearing Liabilities directly related to non-current assets or disposal groups classified as held for sale or held for distribution to owners originate from total Liabilities directly related to non-current assets or disposal groups classified as held for sale or held for distribution to owners minus Liabilities directly related to non-current assets or disposal groups classified as held for sale or held for distribution to owners that are non-interest-bearing. Long-term Liabilities Due Within One Year over Bank Debt that are Interest-bearing | Long-term Liabilities Due Within One Year over Bank Debt that are Interest-bearing originate from total Long-term Liabilities Due Within One Year over Bank Debt minus Long-term Liabilities Due Within One Year over debt to Sharia banks and/or bank debt using Sharia contracts (if any). Long-term Liabilities Due Within One Year over Non-Bank Financial Debt that are Interest-bearing | Long-term Liabilities Due Within One Year over Non-Bank Financial Debt that are Interest-bearing originate from total Long-term Liabilities Due Within One Year over Non-Bank Financial Debt minus Long-term Liabilities Due Within One Year over Non-Bank Financial Debt to non-bank Sharia financial institutions. Long-term Liabilities Due Within One Year over Secured Loans that are Interest-bearing | Long-term Liabilities Due Within One Year over Secured Loans that are Interest-bearing originate from total Long-term Liabilities Due Within One Year over Secured Loans minus Long-term Liabilities Due Within One Year over Secured Loans that are non-interest-bearing. Long-term Liabilities Due Within One Year over Unsecured Loans that are Interest-bearing | Long-term Liabilities Due Within One Year over Unsecured Loans that are Interest-bearing originate from total Long-term Liabilities Due Within One Year over Unsecured Loans minus Long-term Liabilities Due Within One Year over Unsecured Loans that are non-interest-bearing. Long-term Liabilities Due Within One Year over Pass-through Loans that are Interest-bearing | Long-term Liabilities Due Within One Year over Pass-through Loans that are Interest-bearing originate from total Long-term Liabilities Due Within One Year over Pass-through Loans minus Long-term Liabilities Due Within One Year over Pass-through Loans that are non-interest-bearing. Long-term Liabilities Due Within One Year over Loans from the Government of the Republic of Indonesia that are Interest-bearing | Long-term Liabilities Due Within One Year over Loans from the Government of the Republic of Indonesia that are Interest-bearing originate from total Long-term Liabilities Due Within One Year over Loans from the Government of the Republic of Indonesia minus Long-term Liabilities Due Within One Year over Loans from the Government of the Republic of Indonesia
that are non-interest-bearing. Long-term Liabilities Due Within One Year over Subordinated Loans that are Interest-bearing | Long-term Liabilities Due Within One Year over Subordinated Loans that are Interest-bearing originate from total Long-term Liabilities Due Within One Year over Subordinated Loans minus Long-term Liabilities Due Within One Year over Subordinated Loans that are non-interest-bearing. Long-term Liabilities Due Within One Year over Operational Joint Venture Liabilities that are Interest-bearing | Long-term Liabilities Due Within One Year over Operational Joint Venture Liabilities that are Interest-bearing originate from total Long-term Liabilities Due Within One Year over Operational Joint Venture Liabilities minus Long-term Liabilities Due Within One Year over Operational Joint Venture Liabilities that are non-interest-bearing. Long-term Liabilities Due Within One Year over Land Acquisition Liabilities that are Interest-bearing | Long-term Liabilities Due Within One Year over Land Acquisition Liabilities that are Interest-bearing originate from total Long-term Liabilities Due Within One Year over Land Acquisition Liabilities minus Long-term Liabilities Due Within One Year over Land Acquisition Liabilities that are non-interest-bearing. Long-term Liabilities Due Within One Year over Consumer Financing Debt that are Interest-bearing | Long-term Liabilities Due Within One Year over Consumer Financing Debt that are Interest-bearing originate from total Long-term Liabilities Due Within One Year over Consumer Financing Debt minus Long-term Liabilities Due Within One Year over Consumer Financing Debt that are non-interest-bearing. Long-term Liabilities Due Within One Year over Finance Lease Liabilities that are Interest-bearing | - If substantively (legally) it is an operating lease, it is not included in the interest-bearing debt category.
If substantively (legally) it is a finance lease, it is included in the interest-bearing debt category.
Some examples that are usually substantively included in operating lease debt include: land and building lease debt, transmission tower lease, ship lease. Some examples that are usually substantively included in finance lease debt include: vehicle lease, car financing, heavy equipment, machinery, and leases obtained from conventional financial service institutions. Long-term Liabilities Due Within One Year over Private Electricity Debt that are Interest-bearing | Long-term Liabilities Due Within One Year over Private Electricity Debt that are Interest-bearing originate from total Long-term Liabilities Due Within One Year over Private Electricity Debt minus Long-term Liabilities Due Within One Year over Private Electricity Debt that are non-interest-bearing. Long-term Liabilities Due Within One Year over Bills Payable | The account Long-term Liabilities Due Within One Year over Bills Payable is filled according to the value recorded in XBRL. Long-term Liabilities Due Within One Year over Medium-term Debt Securities that are Interest-bearing | Long-term Liabilities Due Within One Year over Medium-term Debt Securities that are Interest-bearing originate from total Long-term Liabilities Due Within One Year over Medium-term Debt Securities minus Long-term Liabilities Due Within One Year over Medium-term Debt Securities that are non-interest-bearing. Long-term Liabilities Due Within One Year over Bond Debt | Long-term Liabilities Due Within One Year over Bond Debt originate from total Long-term Liabilities Due Within One Year over Bond Debt minus Long-term Liabilities Due Within One Year over Sukuk debt (if any). Long-term Liabilities Due Within One Year over Subordinated Bonds | The account Long-term Liabilities Due Within One Year over Subordinated Bonds is filled according to the value recorded in XBRL. Long-term Liabilities Due Within One Year over Other Loans that are Interest-bearing | Long-term Liabilities Due Within One Year over Other Loans that are Interest-bearing originate from total Long-term Liabilities Due Within One Year over Other Loans minus Long-term Liabilities Due Within One Year over Other Loans that are non-interest-bearing. Short-term Related Party Debt that are Interest-bearing | Short-term Related Party Debt that are Interest-bearing originate from total Short-term Related Party Debt minus Short-term Related Party Debt that are non-interest-bearing. Short-term Shareholder Debt that are Interest-bearing | Short-term Shareholder Debt that are Interest-bearing originate from total Short-term Shareholder Debt minus Short-term Shareholder Debt that are non-interest-bearing. Short-term Derivative Financial Liabilities | The account Short-term Derivative Financial Liabilities is filled according to the value recorded in XBRL. Other Short-term Non-financial Liabilities | Other Short-term Non-financial Liabilities that are Interest-bearing | | | Other Short-term Non-financial Liabilities

Criteria for Explanation
Short-term
Other items subject to interest
Interest-bearing items originate from total non-financial liabilities short-term others minus non-financial liabilities short-term others not subject to interest. Liabilities Long-term Subject to Interest Derivative financial liabilities long-term Derivative financial liabilities long-term account is filled according to the value recorded in XBRL. Long-term related party debt subject to interest Long-term related party debt subject to interest originates from total long-term debt of Related Parties minus long-term debt of Related Parties not subject to interest. Long-term shareholder debt subject to interest Long-term shareholder debt subject to interest originates from total long-term shareholder debt minus long-term shareholder debt not subject to interest. Long-term Liabilities After Deducting Portion Due Within One Year Subject to Interest Long-term liabilities on bank debt subject to interest Long-term liabilities on bank debt subject to interest originate from total long-term liabilities on bank debt minus long-term liabilities to Sharia banks. Non-bank financial institution debt subject to interest Non-bank financial institution debt subject to interest originates from total non-bank financial institution debt minus debt to non-bank Sharia financial institutions. Long-term liabilities on loan pass-through subject to interest Long-term liabilities on pass-through loans subject to interest originate from total long-term liabilities on pass-through loans minus long-term liabilities on pass-through loans not subject to interest. Long-term liabilities on secured loans subject to interest Long-term liabilities on secured loans subject to interest originate from total long-term liabilities on secured loans minus long-term liabilities on secured loans not subject to interest. Long-term liabilities on unsecured loans subject to interest Long-term liabilities on unsecured loans subject to interest originate from total long-term liabilities on unsecured loans minus long-term liabilities on unsecured loans not subject to interest. Long-term liabilities on loans from the Government of the Republic of Indonesia subject to interest Long-term liabilities on loans from the Government of the Republic of Indonesia subject to interest originate from total long-term liabilities on loans from the Government of the Republic of Indonesia minus long-term liabilities on loans from the Government of the Republic of Indonesia not subject to interest. Long-term liabilities on subordinated loans subject to interest Long-term liabilities on subordinated loans subject to interest originate from total long-term liabilities on subordinated loans minus long-term liabilities on subordinated loans not subject to interest. Long-term liabilities on joint venture liabilities Long-term liabilities on joint venture operating liabilities subject to interest originate from total long-term liabilities on joint venture operating liabilities minus long-term liabilities on joint venture
operating liabilities not subject to interest. Long-term liabilities on land acquisition liabilities subject to interest Long-term liabilities on land acquisition liabilities subject to interest originate from total long-term liabilities on land acquisition liabilities minus long-term liabilities on land acquisition liabilities not subject to interest. Long-term liabilities on consumer financing debt subject to interest Long-term liabilities on consumer financing debt subject to interest originate from total long-term liabilities on consumer financing debt minus long-term liabilities on consumer financing debt not subject to interest. Long-term liabilities on finance lease liabilities subject to interest

If substantively (legally) it is an
operating lease, then it is not included in the interest-bearing debt category.
If substantively (legally) it is a
finance lease, then it is included in the interest-bearing debt category.
Some examples that usually substantively fall into operating lease debt include: land and building lease debt, tower lease debt, ship lease. Some examples that usually substantively fall into finance lease debt include:
vehicle leases, car financing, heavy equipment, and machinery, as well as leases obtained from conventional financial service institutions. Long-term liabilities on private electricity debt subject to interest Long-term liabilities on private electricity debt subject to interest originate from total long-term liabilities on private electricity debt minus long-term liabilities on private electricity debt not subject to interest. Long-term liabilities on bills of exchange Account for Long-term liabilities on bills of exchange is filled according to the value recorded in XBRL. Long-term liabilities on medium-term bonds subject to interest Long-term liabilities on medium-term bonds subject to interest originate from total long-term liabilities on medium-term bonds minus long-term liabilities on medium-term bonds not subject to interest. Long-term liabilities on bond debt Long-term liabilities on bond debt originate from total long-term liabilities on bond debt minus long-term liabilities on Sukuk debt (if any). Long-term liabilities on subordinated bonds Account for long-term liabilities on subordinated bonds is filled according to the value recorded in XBRL. Long-term liabilities on other loans subject to interest Long-term liabilities on other loans subject to interest originate from total long-term liabilities on other loans minus long-term liabilities on other loans not subject to interest. Convertible Bonds Account for convertible bonds is filled according to the value recorded in XBRL. Liabilities Subject to Interest Short-term Liabilities Subject to Interest Short-term bank debt The value of short-term bank debt subject to interest originates from total short-term bank debt minus short-term Sharia bank debt and/or bank debt using Sharia contracts (if any). Trust receipts debt subject to interest The value of trust receipts debt subject to interest originates from total trust receipts debt minus trust receipts debt obtained from Sharia banks and/or using Sharia contracts (if any). Trade Payables Subject to Interest Third-party Trade Payables Subject to Interest Third-party trade payables subject to interest originate from total third-party trade payables minus third-party trade payables not subject to interest. The value of third-party trade payables subject to interest can be:

Trade payables in the form of Supply Chain
Financing (SCF) originating from conventional financial institutions (non-Sharia); and/or
Trade payables to conventional financial institutions and/or to other Parties subject to interest.
Related-party Trade Payables Subject to
Interest
Trade payables to Related Parties subject to interest originate from total trade payables to Related Parties minus trade payables to Related Parties not subject to interest. In the event of restructuring of debt that causes the emergence of new debt transactions in this account, it is necessary to pay attention to the nature of the restructured debt whether it is interest-based debt or not, if the restructured debt is interest-based debt, then the debt arising from the impact of such restructuring is considered interest-based debt as well and included in the calculation. Other Payables Subject to Interest Third-party Other Payables Subject to Interest Other payables to Third Parties originating from transactions subject to interest. Related-party Other Payables Subject to Interest Other payables to Related Parties originating from transactions subject to interest. Other Short-term Financial Liabilities Subject to Interest Other short-term financial liabilities subject to interest originate from total other short-term financial liabilities minus other short-term financial liabilities to Sharia financial institutions/those not subject to interest. In the event of restructuring of debt that causes the emergence of new debt transactions in this account, it is necessary to pay attention to the nature of the restructured debt whether it is interest-based debt or not, if the restructured debt is interest-based debt, then the debt arising from the impact of such restructuring is considered interest-based debt as well and included in the calculation. Short-term accrual expenses (specifically for interest debt and non-Sharia insurance premiums) Expenses payable (accruals) subject to interest. Examples of accrual expenses subject to interest, include interest payables and conventional insurance premium payables. Project debt subject to interest Project debt to certain Parties subject to interest. Debt to clearing and guarantee institutions subject to interest Debt to clearing and guarantee institutions subject to interest originates from total debt to clearing and guarantee institutions minus debt to clearing and guarantee institutions not subject to interest. Customer Debt Subject to Interest Third-party Customer Debt Subject to Interest Third-party customer debt subject to interest originates from total third-party customer debt minus third-party customer debt not subject to interest. Liabilities to non-Sharia insurance policyholders Liabilities to non-Sharia insurance policyholders originate from total liabilities to insurance policyholders minus liabilities to Sharia insurance policyholders. Other Long-term Financial Liabilities Subject to Interest Other long-term financial liabilities subject to interest originate from total other long-term financial liabilities minus other long-term financial liabilities not subject to interest. Long-term non-financial liabilities subject to interest Long-term non-financial liabilities subject to interest originate
from total long-term non-financial liabilities minus long-term non-financial liabilities not subject to interest. (3) Ratio of Non-Halal Income to Total Income (a) Information on the Amount of Non-Halal Income from the Company's Business Activities
i. Consumption Goods Income
Criteria for Explanation
Food Sales
Portion of revenue and which contains pork/blood Sales portion of revenue and sales obtained from products containing pork/blood elements. Sales of beverages containing alcohol or intoxicating substances Portion of revenue and sales obtained from products and/or raw materials containing alcohol or intoxicating substances. Sales of tobacco products Portion of revenue and sales obtained from tobacco products.
ii. Investment Income
Criteria for Explanation
Shares (non
Sharia Index
/non
ISSI)
Portion of income and/or profit obtained from investments in:
shares of
public companies that are not included in the
Sharia Securities List; and
private companies
whose business activities are contrary to Sharia Principles based on Sharia Principles in the Capital Market in accordance with
Article 3 of
Financial Services Authority Regulation
Number 8 of 2025 concerning
Issuance of
Sharia Securities List and
Sharia Securities List
Foreign.
Bonds Portion of income and/or profit obtained from investments in bonds.
If there are investments in
Sukuk, then income and/or profit obtained from investments in Sukuk do not need to be included in the form and are used as a deduction in the filling of this account. Mutual funds and other investment products (non Sharia) Portion of income and/or profit obtained from investments in non-Sharia mutual funds as well as other investment products that do not use Sharia contracts in their issuance. Deposits (non Sharia) Portion of income and/or profit obtained from investments in deposits containing interest elements and/or not using Sharia contracts.
iii. Advertising/Media Income
Revenue sources from media based on content and advertising/media based on customers originating from customers who have business activities:
Criteria for Explanation
Non-Sharia
Banking, insurance and financing companies
Portion of income and/or sales obtained from profits in the form of advertising/media services related to the industry of non-Sharia banking, insurance and financing companies. Manufacturing and trading tobacco Portion of income and/or sales obtained from profits in the form of advertising/media services related to tobacco products. Manufacturing and trading alcoholic beverages Portion of income and/or sales obtained from profits in the form of advertising/media services related to alcoholic beverage products. Manufacturing and trading food containing pork Portion of income and/or sales obtained from profits in the form of advertising/media services related to food products containing pork.
iv. Service Income
Criteria for Explanation
Main income of the company obtained from consumers whose products and services are non halal Portion of revenue and sales obtained from consumers whose products and services are non-halal. Example: building rental, building sales, sales of electronics and other products to companies whose business activities do not meet Sharia Principles (conventional financial service institutions). Entertainment and venue rental (discotheques, cable TV, pornography) Portion of revenue and sales obtained from the entertainment industry and venue rental (discotheques, cable TV broadcasting pornography). Other non-halal income Other non-halal income that is part of other income not included in the accounts above. Other non-halal gains Other non-halal gains that is part of other income not included in the accounts above. (b) Information on the Amount of Other Non-Halal Income Outside the Company's Business Activities Other Non-Halal Income Explanation Financial income (after deducting operating lease liability interest income, return income) Portion of other income in the form of total financial income after deducting interest income on operating lease liabilities and income from Sharia financial service institutions in the form of profit-sharing income, as well as financial income using Sharia contracts. Examples of financial income, include interest income. Dividend income from entities whose business activities are non halal Portion of other income in the form of dividend income obtained from investments in:
shares of public
companies not included in the
Sharia Securities List; and
private companies
whose business activities are contrary to
Sharia Principles based on
Sharia Principles in the
Capital Market in accordance with Article 3 of Financial Services Authority Regulation Number 8 of 2025 concerning Issuance of Sharia Securities List and Foreign Sharia Securities List. Interest income (after deducting interest income on operating lease liabilities, return income) Portion of other income in the form of interest income (after deducting interest income on operating lease liabilities and return income, and financial income from Sharia financial service institutions and/or using Sharia contracts). This account is filled if there is no presentation of the financial income account or presentation of interest income separate from the financial income account. Investment income from entities whose business activities are non halal Portion of other income in the form of investment income in:
shares of public
companies not included in the
Sharia Securities List; and
private companies
whose business activities are contrary to
Sharia Principles based on
Sharia Principles in the capital market in accordance with Article 3 of Financial Services Authority Regulation Number 8 of 2025 concerning Issuance of Sharia Securities List and Foreign Sharia Securities List. Share of profit of associate entities recorded using the equity method from entities whose business activities are non halal Portion of other income in the form of share of profit of associate entities in:
shares of public
companies not included in the
Sharia Securities List; and
Private companies
whose business activities are contrary to
Sharia Principles based on
Sharia Principles in the capital market in accordance with Article 3 of Financial Services Authority Regulation Number 8 of 2025 concerning Issuance of Sharia Securities List and Foreign Sharia Securities List. Share of profit of joint venture entities recorded using the equity method from entities whose business activities are non halal Portion of other income in the form of total share of profit of joint venture entities recorded using the equity method minus share of profit of joint venture entities recorded using the equity method from entities whose business activities are in accordance with Sharia Principles. Gains from fair value changes of securities Total gains from fair value changes of securities minus gains from fair value changes of Sharia Securities. Gains from realized securities trading transactions Total gains from realized securities trading transactions minus gains from realized Sharia Securities trading transactions. Gains on derivative financial instruments Total gains from gains on derivative financial instruments minus gains on Sharia derivative financial instruments.
Annual Report on Foreign Sharia Securities Lists Used Partially for Third-Party Purposes
a. Table 1. Foreign Sharia Securities List
No
Issuer Company Name
Securities in
FSSL
ISIN
Code
Type
Securities
Issuer Country
Securities
Listing Country
Business Field
Description of
Business Activities
FSSL Status
(Permanent/Exit/
Entry)
Quarter
Other Country Regulator/
Index Provider/Third Party
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
Explanation of Table 1. Foreign Sharia Securities List:
(1) Number
Filled with sequential number starting from 1.
(2) Issuer Company Name in FSSL
Filled with the name of the issuer company in the Foreign Sharia Securities List.
(3) ISIN Code
Filled with the International Securities Identification Number code.
(4) Type of Securities
Filled with the type of securities in the Foreign Sharia Securities List, such as shares/warrants/others. (5) Issuer Country of Securities Filled with the country of origin of the issuer of securities. (6) Listing Country Filled with the country where the securities included in the Foreign Sharia Securities List are registered/listed. (7) Business Field Filled with the business field of the company included in the Foreign Sharia Securities List. (8) Description of Business Activities Filled with the description of business activities of the company included in the Foreign Sharia Securities List. (9) FSSL Status (Permanent/Exit/Entry) Filled with the status of the Foreign Sharia Securities List, i.e., permanent/exit/entry. (10) Quarter Filled with the quarter period 1, quarter 2, quarter 3, or quarter 4. (11) Other Country Regulator/Index Provider/Third Party Filled with the name of the regulator of another country, index provider, and/or Third Party, if the mechanism used in compiling the Foreign Sharia Securities List refers to another country, index provider, and/or Third Party. For example, Securities Commission Malaysia/Dow Jones Islamic Market/Financial Times Stock Exchange/Morgan Stanley Capital International/others. b. Table 2. Names of Parties Using the Foreign Sharia Securities List No Name of DESLN User Party Business Field or Activity Purpose of Using DESLN (1) (2) (3) (4) Explanation of Table 2. Names of Parties Using the Foreign Sharia Securities List:
(1) Number
Filled with sequential number starting from 1.
(2) Name of DESLN User Party
Filled with the name of the Party using the Foreign Sharia Securities List.
(3) Business Field or Activity
Filled with the business field or activity of the Party using the Foreign Sharia Securities List.
(4) Purpose of Using DESLN
Filled with the purpose of the user of the Foreign Sharia Securities List using the Foreign Sharia Securities List.
Report on Changes to the Mechanism for Compiling the Foreign Sharia Securities List
a. Table 1. Information on Changes to the Mechanism for Compiling the Foreign Sharia Securities List Date of Change Mechanism Used Old Mechanism New Mechanism (1) (2) (3) Explanation of Table 1. Information on Changes to the Mechanism for Compiling the Foreign Sharia Securities List:
(1) Date of Change
Filled with information on the date of change of the mechanism for compiling the Foreign Sharia Securities List using the format YYYYMMDD. (2) Old Mechanism Filled with the mechanism previously used in compiling the Foreign Sharia Securities List. (3) New Mechanism Filled with the new mechanism that changes the previous mechanism in compiling the Foreign Sharia Securities List. b. Table 2. Foreign Sharia Securities List No Issuer Company Name Securities in FSSL ISIN Code Type Securities Issuer Country Securities Listing Country Business Field Description of Business Activities FSSL Status (Permanent/Exit/ Entry) Quarter Other Country Regulator/ Index Provider/Third Party (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) Explanation of Table 2. Foreign Sharia Securities List:
(1) Number
Filled with sequential number starting from 1.
(2) Issuer Company Name in FSSL
Filled with the name of the issuer company in the Foreign Sharia Securities List.
(3) ISIN Code
Filled with the International Securities Identification Number code.
(4) Type of Securities
Filled with the type of securities in the Foreign Sharia Securities List, such as shares/warrants/others. (5) Issuer Country of Securities Filled with the country of origin of the issuer of securities. (6) Listing Country Filled with the country where the securities included in the Foreign Sharia Securities List are registered/listed. (7) Business Field Filled with the business field of the company included in the Foreign Sharia Securities List. (8) Description of Business Activities Filled with the description of business activities of the company included in the Foreign Sharia Securities List. (9) FSSL Status (Permanent/Exit/Entry) Filled with the status of the Foreign Sharia Securities List, i.e., permanent/exit/entry. (10) Quarter Filled with the quarter period 1, quarter 2, quarter 3, or quarter 4 based on when the change in the mechanism for the Foreign Sharia Securities List occurred. (11) Other Country Regulator/Index Provider/Third Party Filled with the name of the regulator of another country, index provider, and/or Third Party, if the mechanism used in compiling the Foreign Sharia Securities List refers to another country, index provider, and/or Third Party. For example, Securities Commission Malaysia/Dow Jones Islamic Market/Financial Times Stock Exchange/Morgan Stanley Capital International/others.

This copy is consistent with the original
Head of Legal Development Directorate
Legal Department signed.
Aat Windradi
Established in Jakarta on December 11, 2025
CHIEF EXECUTIVE OF THE CAPITAL MARKET, DERIVATIVE FINANCIAL, AND CARBON EXCHANGE SUPERVISORY AUTHORITY FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA, INARNO DJAJADI signed.

Guidelines for Information Submission by Issuers or Public Companies for the Preparation of the Sharia Securities List and Guidelines for Sharia Securities List Issuers

Lineage: In force