Monthly Report of Export Financing Institutions

COPY OF CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY OF THE REPUBLIC OF INDONESIA NUMBER 4 /SEOJK.05/2023 CONCERNING MONTHLY REPORT OF THE INDONESIAN EXPORT FINANCING INSTITUTION

In connection with the mandate of Article 2 paragraph (6), Article 4 paragraph (6), and Article 10 of Financial Services Authority Regulation Number 3/POJK.05/2013 concerning Monthly Reports of Non-Bank Financial Service Institutions (State Gazette of the Republic of Indonesia Year 2013 Number 150, Supplement to the State Gazette of the Republic of Indonesia Number 5443) and considering adjustments to Financial Services Authority Regulations regarding the supervision of the Indonesian Export Financing Institution, it is necessary to regulate provisions concerning the form, structure, and procedures for submitting monthly reports for the Indonesian Export Financing Institution in this Financial Services Authority Circular Letter as follows:

I. GENERAL PROVISIONS

In this Financial Services Authority Circular Letter, the following definitions apply:

1. Indonesian Export Financing Institution, hereinafter abbreviated as LPEI, is the Indonesian Export Financing Institution as referred to in the Law concerning the Indonesian Export Financing Institution.
2. LPEI Monthly Report, hereinafter referred to as Monthly Report, is a financial report prepared by LPEI for the benefit of the Financial Services Authority, covering the period from the 1st to the end of the relevant month and presented and submitted to the Financial Services Authority according to the format and procedures determined by the Financial Services Authority.
3. Sharia Business Unit, hereinafter abbreviated as UUS, is a special work unit in the form of a special business unit of the LPEI head office that carries out business activities based on sharia principles and/or functions as the parent office of offices other than the head office that carry out business activities based on sharia principles.
4. Board of Directors is the LPEI Board of Directors as referred to in the Law concerning the Indonesian Export Financing Institution.
5. Executive Director is a member of the Board of Directors appointed by the Minister of Finance to carry out LPEI's operational activities.
6. Managing Director is a director appointed by the Board of Directors to assist the Executive Director in carrying out LPEI's operational activities.

II. FORM, STRUCTURE, AND GUIDELINES FOR PREPARING MONTHLY REPORTS

1. Monthly Reports consist of: a. statement of financial position; b. statement of comprehensive income, currently known as statement of profit or loss and other comprehensive income; c. statement of cash flows; d. report on asset and liability conformity analysis; and e. other reports.
2. In preparing Monthly Reports, LPEI refers to the general explanation for preparing Monthly Reports as contained in Attachment I, which is an inseparable part of this Financial Services Authority Circular Letter.
3. The form and structure of Monthly Reports: a. for LPEI are as contained in Attachment II, which is an inseparable part of this Financial Services Authority Circular Letter; and b. for UUS are as contained in Attachment III, which is an inseparable part of this Financial Services Authority Circular Letter.

III. MONTHLY REPORT SUBMISSION DEADLINE

1. LPEI is obliged to submit Monthly Reports to the Financial Services Authority no later than the 10th of the following month.
2. If the 10th as referred to in number 1 falls on a holiday, the Monthly Report must be submitted on the next business day.
3. If the Monthly Report submission date as referred to in number 1 or number 2 falls on a national holiday or collective leave, the Financial Services Authority is authorized to determine the due date for submitting the Monthly Report.

IV. MANAGING DIRECTOR RESPONSIBLE AND MONTHLY REPORT PREPARER

1. LPEI appoints a Managing Director who is responsible for the preparation and presentation of Monthly Reports.
2. The Managing Director as referred to in number 1 appoints a preparer to prepare, verify, and submit Monthly Reports.
3. LPEI must report changes to the Managing Director as referred to in number 1 and/or the preparer as referred to in number 2 to the Financial Services Authority according to format 1 as contained in Attachment IV, which is an inseparable part of this Financial Services Authority Circular Letter.

V. SUBMISSION PROCEDURES

1. Monthly Reports are submitted online through the Financial Services Authority's data communication network system.
2. In submitting Monthly Reports as referred to in number 1, the preparer as referred to in Roman IV number 2 must have access to the Financial Services Authority's data communication network system.
3. To obtain access to the Financial Services Authority's data communication network system as referred to in number 2, the Managing Director must submit an application according to format 2 as contained in Attachment IV, which is an inseparable part of this Financial Services Authority Circular Letter, by providing the user's email address.
4. If LPEI changes the user's email address as referred to in number 3, the Managing Director must submit an application for changing access to the Financial Services Authority's data communication network system as referred to in number 2 according to format 3 as contained in Attachment IV, which is an inseparable part of this Financial Services Authority Circular Letter.
5. If the Financial Services Authority's data communication network system as referred to in number 1 is not yet available, LPEI must submit monthly reports online via the email address designated by the Financial Services Authority.
6. In the event of technical disruption at the time of the Monthly Report submission deadline such that: a. LPEI cannot submit Monthly Reports online; and/or b. the Financial Services Authority cannot receive Monthly Reports online, LPEI must submit Monthly Reports offline no later than the next business day in the form of an electronic copy (soft file) accompanied by validation proof and submitted to the Financial Services Authority via a letter signed by the Managing Director and addressed to: Financial Services Authority c.o. Director of Statistics and Information of Non-Bank Financial Industry Wisma Mulia 2 Building 18th Floor Jalan Jenderal Gatot Subroto Kav. 40, Jakarta, 12710
7. If LPEI experiences technical disruption as referred to in number 6 letter a, LPEI must immediately submit written notification to the Financial Services Authority on the same day the technical disruption occurs.
8. If the Financial Services Authority experiences technical disruption as referred to in number 6 letter b, the Financial Services Authority will announce it in writing to LPEI on the same day the technical disruption occurs.
9. Offline submission of monthly reports as referred to in number 6 is made in the form of data records stored on a compact disc or other electronic data recording media.
10. If there is a change in the Financial Services Authority's office address as referred to in number 6, the Financial Services Authority will communicate the address change via letter or announcement.
11. Offline submission of Monthly Reports as referred to in number 6 can be done by one of the following methods: a. delivered directly to the Financial Services Authority office; or b. sent via a courier service company, according to the address as referred to in number 6.
12. Online submission of Monthly Reports via email as referred to in number 5 is made to LB.LJKL@ojk.go.id for LPEI and LBPK.syariah@ojk.go.id for UUS.
13. Offline submission of Monthly Reports as referred to in number 6 is made to the Financial Services Authority during the Financial Services Authority's working days and hours.
14. LPEI is deemed to have submitted Monthly Reports under the following conditions: a. for online submission through the Financial Services Authority's data communication network system as referred to in number 1, evidenced by a receipt from the Financial Services Authority's data communication network system; b. for online submission via email as referred to in number 5, evidenced by an email receipt from the Financial Services Authority; or c. for offline submission as referred to in number 6, evidenced by a receipt from the Financial Services Authority.
15. Questions related to the submission of Monthly Reports can be directed to: Financial Services Authority c.o. Directorate of Statistics and Information of Non-Bank Financial Industry Wisma Mulia 2 Building 18th Floor Jalan Jenderal Gatot Subroto Kav. 40, Jakarta, 12710; or Email: LB.LJKL@ojk.go.id for LPEI and LBPK.syariah@ojk.go.id for UUS.

VI. CLOSING

1. LPEI's obligation to submit Monthly Reports in accordance with the form, structure, and submission procedures regulated in this Financial Services Authority Circular Letter commences for the reporting period of June 2023, to be submitted within the timeframe referred to in Roman III.
2. LPEI must conduct trial submissions of Monthly Reports in accordance with the form, structure, and submission procedures for Monthly Reports as regulated in this Financial Services Authority Circular Letter for the reporting period of March 2023 until the reporting period of May 2023.
3. Upon the effective date of this Financial Services Authority Circular Letter, Financial Services Authority Circular Letter Number 9/SEOJK.05/2013 concerning Monthly Reports of the Indonesian Export Financing Institution is revoked and declared invalid.
4. This Financial Services Authority Circular Letter becomes effective on June 1, 2023.

Stipulated in Jakarta on February 13, 2023 CHIEF EXECUTIVE OF SUPERVISION OF INSURANCE, PENSION FUNDS, FINANCING INSTITUTIONS, AND OTHER FINANCIAL SERVICE INSTITUTIONS FINANCIAL SERVICES AUTHORITY OF THE REPUBLIC OF INDONESIA,

signed OGI PRASTOMIYONO

ATTACHMENT I CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY OF THE REPUBLIC OF INDONESIA NUMBER 4 /SEOJK.05/2023 CONCERNING MONTHLY REPORT OF THE INDONESIAN EXPORT FINANCING INSTITUTION

TABLE OF CONTENTS

A. GENERAL EXPLANATION

1. Reporting Objectives
2. Reporting Principles
3. Presentation of Foreign Currency Transactions
4. Filling Out Report Forms B. GENERAL EXPLANATION OF DETAIL LIST COLUMNS
5. Currency Type
6. Interest Rate/Margin/Profit Sharing/Return
7. Asset Quality
8. Issuer/Drawee Category
9. Buyer Category
10. Borrower Category
11. Creditor/Investor Category
12. Relationship with LPEI
13. Term

GENERAL EXPLANATION FOR PREPARING MONTHLY REPORTS

A. General Explanation

1. Reporting Objectives

Monthly Reports are prepared according to the systematic framework established in this Attachment, intended to collect and compile individual LPEI statistical data for the purpose of: a. regulating and supervising LPEI; b. generating statistics for LPEI analysis; and c. fulfilling LPEI's internal needs, To achieve these objectives, LPEI must submit reports accurately, completely, and within the stipulated deadlines.

2. Reporting Principles

The following principles are adopted in this reporting system:

a. Basis of preparation

The preparation of Monthly Reports is based on provisions stipulated by the Financial Services Authority and Financial Accounting Standards Statements (PSAK) as well as Financial Accounting Standards Interpretations (ISAK). Accounting for LPEI transactions is carried out in accordance with financial accounting standards and/or sharia financial accounting standards applicable in Indonesia.

b. Separation between statement of financial position and administrative accounts

All items that constitute LPEI's assets, liabilities, and equity are reported in the statement of financial position. Items that are still commitments and contingencies, as well as other notes, are reported in administrative accounts.

c. Separation of residents and non-residents

This reporting system adopts the principle of separating transactions carried out between LPEI and residents and non-residents.

1) Resident

    A resident is an individual, entity, institution, and company domiciled in Indonesia for more than one year and whose main activity (center of interest) involves consumption, production, and other economic transactions in Indonesia, including representatives of the Republic of Indonesia abroad and their

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