GUIDELINES FOR REPORTING AND CONTRACTS FOR RECEIPT AND GRANTING OF MUTUAL FUND LOANS

IN THE NAME OF THE RISE OF GOD THE ALMIGHTY

To:
Board of Directors of Investment Managers

COPY

CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA NUMBER 6/SEOJK.04/2025

CONCERNING

GUIDELINES FOR REPORTING AND CONTRACTS FOR RECEIPT AND GRANTING OF MUTUAL FUND LOANS

In order to implement the mandate of Article 12 paragraph (5) and follow up on the provisions of Article 11 of the Financial Services Authority Regulation Number 33 of 2024 concerning the Development and Strengthening of Investment Management in the Capital Market (State Gazette of the Republic of Indonesia Year 2024 Number 45/OJK, Additional State Gazette of the Republic of Indonesia Number 113/OJK), it is necessary to regulate guidelines for reporting and contracts for the receipt and granting of mutual fund loans as follows:

I. GENERAL PROVISIONS

1. In this Financial Services Authority Circular Letter, the following terms are defined as:
   a. Securities are securities or investment contracts, whether in conventional and digital forms or other forms in accordance with technological developments, which give rights to their owners to directly or indirectly obtain economic benefits from the issuer or from certain parties based on agreements and any derivatives of Securities, which can be transferred and/or traded in the capital market. b. Mutual Fund is a vehicle used to collect funds from investor public or investors to be subsequently invested in a portfolio of Securities, collective investment portfolios, and/or other financial instruments by the Investment Manager.
   c. Investment Manager is a party whose business activities manage portfolios of Securities, collective investment portfolios, and/or other investment portfolios for the benefit of a group of clients or individual clients, except insurance companies, Sharia insurance companies, pension funds, and banks that carry out their own business activities based on legislation.
   d. Financial Services Authority Reporting System is an information system used as a means for Investment Managers to submit reports online to the Financial Services Authority.

2. In the event that a Mutual Fund receives and/or grants loans, the Investment Manager submits reports to the Financial Services Authority.

3. Submission of reports to the Financial Services Authority is done online through the Financial Services Authority Reporting System.

4. Online submission of reports through the Financial Services Authority Reporting System as referred to in item 3, is in accordance with the format in the Appendix which is an integral part of this Financial Services Authority Circular Letter.

5. Any party using the Financial Services Authority Reporting System must read and comply with the procedures and methods of using the Financial Services Authority Reporting System contained in the user guide of the Financial Services Authority Reporting System.

6. Reports submitted through the Financial Services Authority Reporting System must be the same as the original documents held by the Investment Manager.

7. If necessary, the Financial Services Authority may request users of the Financial Services Authority Reporting System to submit documents other than those already submitted through the Financial Services Authority Reporting System.

8. All documents submitted through the Financial Services Authority Reporting System and/or data stored in the database of the Financial Services Authority Reporting System have legal force equivalent to documents in printed form.

9. An Investment Manager is deemed to have submitted a report if it passes server validation, evidenced by a receipt from the Financial Services Authority Reporting System.

10. In the event that the Financial Services Authority reporting system as referred to in item 3 and item 4 cannot yet be used for online submission, the Investment Manager submits reports offline to the relevant capital market supervision department at the Financial Services Authority.

II. TYPES OF REPORTS

1. Reports consist of:
   a. reports on the receipt of loans by Mutual Funds; and b. reports on the granting of loans by Mutual Funds.

2. Reports as referred to in item 1 letter a are a recapitulation of all loan transactions received by the Mutual Fund and/or repayment transactions for loans already received by the Mutual Fund in one reporting period, as well as a recapitulation of all loan transactions received by the Mutual Fund that are still outstanding from previous periods.

3. Reports as referred to in item 1 letter b are a recapitulation of all Securities transactions lent by the Mutual Fund and/or withdrawal transactions for Securities already lent by the Mutual Fund in one reporting period, as well as a recapitulation of all Securities transactions lent by the Mutual Fund that are still outstanding from previous periods.

This copy is in accordance with the original Director of Legal Development Legal Department

(signed)
Aat Windradi

III. DEADLINE FOR SUBMISSION OF REPORTS

1. Reports are submitted to the Financial Services Authority no later than on the 15th (fifteenth) of the following month.

2. In the event that the final deadline for submission of reports as referred to in item 1 falls on a holiday, the report is submitted on the next working day.

IV. LOAN CONTRACTS

1. Every Mutual Fund loan transaction is conducted based on a contract.

2. In conducting loan receipt or loan granting transactions, the Investment Manager creates a contract as referred to in item 1 for each Mutual Fund.

3. In the event that a Mutual Fund conducts a loan receipt transaction from an Investment Manager managing the receiving Mutual Fund, the contract as referred to in item 2 is signed by:
   a. the receiving Mutual Fund represented by the Investment Manager managing the Mutual Fund and the custodian bank; and b. the Investment Manager managing the Mutual Fund as the lender.

V. CLOSING PROVISIONS

The provisions in this Financial Services Authority Circular Letter shall take effect on the date of determination.

Determined in Jakarta on May 9, 2025

EXECUTIVE HEAD OF CAPITAL MARKET, FINANCIAL DERIVATIVES, AND CARBON EXCHANGE SUPERVISION FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA,

(signed)
INARNO DJAJADI

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APPENDIX

CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA NUMBER 6/SEOJK.04/2025

CONCERNING

GUIDELINES FOR REPORTING AND CONTRACTS FOR RECEIPT AND GRANTING OF MUTUAL FUND LOANS

GUIDELINES FOR REPORTING RECEIPT AND GRANTING OF MUTUAL FUND LOANS

TABLE OF CONTENTS

GUIDELINES FOR REPORTING RECEIPT AND GRANTING OF MUTUAL FUND LOANS ......................................... - 2 -
TABLE OF CONTENTS ............................................................................................ - 3 -

CHAPTER I – REPORT ON LOAN RECEIPT BY MUTUAL FUNDS ....... - 4 -

1. REPORT FORMAT .......................................................................... - 4 -
2. REPORT FILLING GUIDELINES .................................................... - 5 -

CHAPTER II – REPORT ON LOAN GRANTING BY MUTUAL FUNDS ......... - 8 -

1. REPORT FORMAT .......................................................................... - 8 -
2. REPORT FILLING GUIDELINES .................................................... - 9 -

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CHAPTER I

REPORT ON LOAN RECEIPT BY MUTUAL FUNDS

1. REPORT FORMAT

No	Investment Manager Profile (I)	Loan (II)	Lender (LJK or LPE) (III)	Contract (IV)
	BK Code	Mutual Fund Code	Transaction Date	Transaction Purpose	Transaction Reason	Currency Type	Original Currency Value	Outstanding Original Currency Value	Exchange Rate	Remarks	NAB	Cost	Maturity Date	BK Code	Mutual Fund Code	Transaction Date	Security Type Code	Security Type Description	Security Code	Security Name	Number of Securities	Security Value	Outstanding	NAB	Cost	Maturity Date	Security Type	Security Value	Contract Number	Contract Date	Duration Start Date	Maturity Date
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20	21

2. REPORT FILLING GUIDELINES

I. Investment Manager Profile

1. BK Code
   Filled with the Custodian Bank code using the code contained in the Financial Services Authority Reporting System.

2. Mutual Fund Code
   Filled with the Mutual Fund code.

II. Loan

1. Transaction Date
   Filled with the date of the loan receipt transaction by the Mutual Fund or the loan repayment date, in YYYYMMDD format.

2. Transaction Purpose
   Filled with a 1 (one) digit character as a number according to the following code:

   Transaction Purpose	Code
   Fulfillment of repurchase transaction of Shares of a Mutual Fund in the form of a Company or Units of Participation of a Mutual Fund in the form of a Collective Investment Contract	1
   Repayment of Shares of a Mutual Fund in the form of a Company or Units of Participation of a Mutual Fund in the form of a Collective Investment Contract	2
   Fulfillment of repurchase transaction and Repayment of Shares of a Mutual Fund in the form of a Company or Units of Participation of a Mutual Fund in the form of a Collective Investment Contract	3
   Partial loan repayment	4
   Loan repayment	5

   Transaction Purposes with codes “4” and “5” represent partial loan repayment and loan repayment for loan transactions already received previously.

3. Transaction Reason
   Filled with a 1 (one) digit character as a number according to the following code:

   Transaction Reason	Code
   Has features to accelerate the fulfillment of repurchase transactions and/or repayment	1
   Failure to fulfill repurchase transactions and/or repayment due to Investment Portfolio liquidity pressure	2
   1. Has features to accelerate the fulfillment of repurchase transactions and/or repayment; and; 2. Failure to fulfill repurchase transactions and/or repayment due to Investment Portfolio liquidity pressure	3

   In the event that the Transaction Purpose column is partial loan repayment or loan repayment, the Transaction Reason column does not need to be filled.

4. Currency Type
   Filled with the code for the type of original currency referring to the reference code list contained in the Financial Services Authority Reporting System.

5. Original Currency Value
   The original currency value is the loan value, which can be non-Rupiah or Rupiah. Filled in full units according to the original currency. Example: If the Mutual Fund receives $10,000, the value filled is “10000”.

6. Outstanding Original Currency Value
   Filled with the final loan balance still owed based on the original currency value.
   This balance is the initial loan value plus loans received and/or minus loan repayment transactions for loans already received previously. Example: - On January 14, 2026, the Mutual Fund received a loan with a value of Rp50,000,000. - On January 15, 2026, the Mutual Fund made a partial loan repayment of Rp10,000,000. For these two transactions, the outstanding (final loan balance) on January 15, 2026 is Rp40,000,000 (Rp 50,000,000 – Rp 10,000,000).

7. Exchange Rate
   This column is filled if the currency type column is filled with anything other than Rupiah, with the reference exchange rate value issued by Bank Indonesia on the transaction date.

8. Remarks
   Filled if the Transaction Reason column is code 3, which is the loan value amount conducted due to the failure to fulfill repurchase transactions and/or repayment due to Investment Portfolio liquidity pressure.

9. NAB (Net Asset Value)
   Filled with the Net Asset Value (NAB) on the day before the transaction date.

10. Cost
    Filled with the total cost of the loan using the Rupiah currency.

11. Maturity Date
    Filled with the day, month, and year of maturity for the received loan in YYYYMMDD format.

III. Lender (LJK or LPE)

1. Financial Services Institution (LJK) or Securities Financing Institution (LPE) Code
   Filled according to the code for Financial Services Institution (LJK) or Securities Financing Institution (LPE) referring to the Financial Services Authority Reporting System.

2. Financial Services Institution (LJK) or Securities Financing Institution (LPE) Name
   Filled if the code for Financial Services Institution (LJK) or Securities Financing Institution (LPE) is not contained in the Financial Services Authority Reporting System.

3. Investment Manager Affiliation
   Filled with a 1 (one) digit character as a number according to the following code:

   Investment Manager Affiliation	Code
   Yes	1
   No	2

IV. Contract

1. Number
   Filled with the loan contract number.

2. Date
   Filled with the loan contract date in YYYYMMDD format.

3. Duration
   a. Start Date
   Filled with the start date of the contract as stated in the contract in YYYYMMDD format. b. Maturity Date Filled with the end date of the contract as stated in the contract in YYYYMMDD format.

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CHAPTER II

REPORT ON LOAN GRANTING BY MUTUAL FUNDS

1. REPORT FORMAT

No	Investment Manager Profile (I)	Securities Lent (II)	Collateral (III)	Contract (IV)
	BK Code	Mutual Fund Code	Transaction Date	Security Type Code	Security Type Description	Security Code	Security Name	Number of Securities	Security Value	Outstanding	NAB	Cost	Maturity Date	Security Type	Security Value	Contract Number	Contract Date	Duration Start Date	Maturity Date
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20

2. REPORT FILLING GUIDELINES

I. Investment Manager Profile

1. BK Code
   Filled with the Custodian Bank code using the code contained in the Financial Services Authority Reporting System.

2. Mutual Fund Code
   Filled with the Mutual Fund code.

II. Securities Lent

1. Transaction Date
   Filled with the date of the loan granting transaction by the Mutual Fund or the date of withdrawal of the lent Securities, in YYYYMMDD format.

2. Security Type Code
   Filled according to the code registered in the system owned by the Indonesia Stock Depository and Clearing Corporation (KPEI).

3. Security Type Description
   Filled if the Security Type Code is New Securities.

4. Security Code
   Filled with the Security Code from the system owned by the Indonesia Stock Depository and Clearing Corporation (KPEI).

5. Security Name
   Filled with the Security Name.

6. Number of Securities
   Filled with the number of shares/units of Securities.
   Example: If the Security is equity (shares), it is filled per number of share lots.

7. Security Value
   Filled with the fair market value of the Security in Rupiah currency.
   Example: If the Mutual Fund holds 100 shares with a closing exchange price of Rp5,000 per share, the value filled is “500000”. In the event that the transaction is a withdrawal of Securities already lent previously, it is filled with the value of the Securities at the time they were lent.

8. Outstanding
   Filled with the final balance of the value of Securities lent.
   This balance is the initial value of Securities lent plus transactions for Securities lent or minus withdrawal transactions for Securities already lent previously. Example: - On January 14, 2026, the Mutual Fund granted a loan of 10,000 shares of Stock with a price of Rp10,500 per share, so the value of Securities lent is Rp105,000,000. - On January 15, 2026, the Mutual Fund withdrew 5,000 shares of lent Stock with a price per share at the time the stock was lent of Rp10,500. For these two transactions, the outstanding (final balance of Securities lent) on January 15, 2026 is Rp52,500,000 (Rp105,000,000 – Rp52,500,000).

This copy is in accordance with the original Director of Legal Development Legal Department

(signed)
Aat Windradi

9. NAB (Net Asset Value)
   Filled with the Net Asset Value (NAB) on the day before the transaction date.

10. Cost
    Filled with the total loan cost using the Rupiah currency.

11. Maturity Date
    Filled with the day, month, and year of maturity for the loan of Securities granted in YYYYMMDD format.

III. Collateral

1. Type
   Filled with a 1 (one) digit character as a number according to the following code:

   Collateral Type	Code
   Funds	1
   Securities	2
   Funds and Securities	3

2. Value
   Filled with the value of collateral received using the Rupiah currency.

IV. Contract

1. Number
   Filled with the loan contract number.

2. Date
   Filled with the loan contract date in YYYYMMDD format.

3. Duration
   a. Start Date
   Filled with the start date of the contract as stated in the contract in YYYYMMDD format. b. Maturity Date Filled with the end date of the contract as stated in the contract in YYYYMMDD format.

Determined in Jakarta on May 9, 2025

EXECUTIVE HEAD OF CAPITAL MARKET, FINANCIAL DERIVATIVES, AND CARBON EXCHANGE SUPERVISION FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA,

(signed)
INARNO DJAJADI