Monthly Report of Infrastructure Financing Companies

To:
The Board of Directors of Infrastructure Financing Companies, In their offices.

COPY

CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA NUMBER 26/SEOJK.05/2021

CONCERNING
MONTHLY REPORT OF INFRASTRUCTURE FINANCING COMPANIES

In relation to the mandate of Article 2 paragraph (6), Article 4 paragraph (6), and Article 10 of the 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), it is necessary to regulate provisions regarding monthly reports for infrastructure financing companies in this Financial Services Authority Circular Letter as follows:

I. GENERAL PROVISIONS

In this Financial Services Authority Circular Letter, the following terms are meant:

Infrastructure Financing Company is a business entity specifically established to conduct financing on infrastructure projects and/or the implementation of other activities or facilities in order to support infrastructure financing, including infrastructure financing companies that conduct all or part of their business activities based on Sharia principles.
Monthly Report of Infrastructure Financing Company, hereinafter referred to as Monthly Report, is a financial report prepared by the Infrastructure Financing Company for the needs of the Financial Services Authority, which covers the period from the 1st to the end of the relevant month and is presented and submitted to the Financial Services Authority according to the format and procedures determined by the Financial Services Authority.
Sharia Business Unit, hereinafter abbreviated as UUS, is a work unit of the headquarters of the Infrastructure Financing Company that conducts financing based on Sharia principles and/or functions as the parent office of offices that conduct financing based on Sharia principles.
Board of Directors is the company organ authorized and fully responsible for managing the company for the benefit of the company, in accordance with the company's purpose and objectives, and representing the company, both inside and outside of court, in accordance with the provisions of the Articles of Association.
Board of Commissioners is the company organ tasked with conducting general and/or specific supervision in accordance with the Articles of Association and providing advice to the Board of Directors.

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

Monthly Reports consist of:
a. financial position report; b. comprehensive income statement, currently known as the income statement and other comprehensive income;
c. cash flow statement;
d. asset and liability matching analysis report; and e. other reports.
In preparing Monthly Reports, Infrastructure Financing Companies refer to the general explanation of Monthly Report preparation as contained in Appendix I, which is an integral part of this Financial Services Authority Circular Letter.
The form and structure of Monthly Reports:
a. for Infrastructure Financing Companies are as contained in Appendix II, which is an integral part of this Financial Services Authority Circular Letter; and b. for Infrastructure Financing Companies that conduct all their business activities based on Sharia principles and UUS are as contained in Appendix III, which is an integral part of this Financial Services Authority Circular Letter.

III. TIME FOR SUBMISSION OF MONTHLY REPORTS

Infrastructure Financing Companies are required to submit Monthly Reports to the Financial Services Authority no later than the 10th of the following month.
In the event that the 10th date as referred to in item 1 falls on a holiday, the Monthly Report must be submitted on the next working day.
In the event that the submission date of the Monthly Report as referred to in item 1 or item 2 falls on a national holiday or joint holiday, the Financial Services Authority has the authority to determine the due date for the submission of Monthly Reports.

IV. RESPONSIBLE BOARD OF DIRECTORS MEMBERS AND REPORTING OFFICERS

Infrastructure Financing Companies appoint a member of the Board of Directors responsible for the preparation and presentation of Monthly Reports.
The Board of Directors member as referred to in item 1 appoints reporting officers to prepare, verify, and submit Monthly Reports.
Infrastructure Financing Companies must report changes to the Board of Directors members as referred to in item 1 and/or reporting officers as referred to in item 2 to the Financial Services Authority according to Format 1 as contained in Appendix IV, which is an integral part of this Financial Services Authority Circular Letter.

V. SUBMISSION PROCEDURES

In submitting Monthly Reports, the reporting officers as referred to in Roman numeral IV item 2 must have a user ID and password.
To obtain the user ID and password as referred to in item 1, the Board of Directors of the Infrastructure Financing Company must submit a request according to Format 2 as contained in Appendix IV, which is an integral part of this Financial Services Authority Circular Letter.
In the event that the Infrastructure Financing Company changes the reporting officers as referred to in Roman numeral IV item 3, the Board of Directors of the Infrastructure Financing Company must submit a request to obtain and/or change the user ID and password as referred to in item 2 according to Format 3 as contained in Appendix IV, which is an integral part of this Financial Services Authority Circular Letter.
Submission of Monthly Reports is conducted online through the Financial Services Authority's data communication network system.
In the event that the Financial Services Authority's data communication network system as referred to in item 4 is not yet available, Infrastructure Financing Companies are required to submit monthly reports online via the email address designated by the Financial Services Authority.
In the event of technical difficulties at the time of the Monthly Report submission deadline so that:
a. Infrastructure Financing Companies cannot submit Monthly Reports online; and/or b. The Financial Services Authority cannot receive Monthly Reports online, then Infrastructure Financing Companies are required to submit Monthly Reports offline no later than on the next working 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 Board of Directors and addressed to:
Financial Services Authority u.p. Director of Statistics and IKNB Information Wisma Mulia 2 Building, 18th Floor Jalan Jenderal Gatot Subroto Kav. 40, Jakarta, 12710
In the event that the Infrastructure Financing Company experiences technical difficulties as referred to in item 6 letter a, the Infrastructure Financing Company is required to immediately submit written notification to the Financial Services Authority on the same day after the technical difficulty occurred.
In the event that the Financial Services Authority experiences technical difficulties as referred to in item 6 letter b, the Financial Services Authority announces in writing to the Infrastructure Financing Company on the same day after the technical difficulty occurred.
Submission of monthly reports offline as referred to in item 6 is submitted in the form of data recordings stored on a compact disc or other electronic data recording media.
In the event of a change in the address of the Financial Services Authority as referred to in item 6, the Financial Services Authority will communicate the address change via letter or announcement.
Submission of Monthly Reports offline as referred to in item 6 can be done in one of the following ways:
a. handed directly to the Financial Services Authority office; or b. sent via a courier service company, according to the address as referred to in item 6.
Submission of Monthly Reports online via email as referred to in item 5 is submitted to the address lbpp.infrastruktur@ojk.go.id.
Submission of Monthly Reports offline is submitted to the Financial Services Authority on working days and during the Financial Services Authority's working hours.
Infrastructure Financing Companies are deemed to have submitted Monthly Reports with the following provisions:
a. for online submission via the Financial Services Authority's data communication network system as referred to in item 4, it is proven by a receipt from the Financial Services Authority's data communication network system; b. for online submission via email as referred to in item 5, it is proven by an email receipt from the Financial Services Authority; or
c. for offline submission as referred to in item 6, it is proven by a receipt from the Financial Services Authority.
Questions related to the submission of Monthly Reports can be submitted to:
Financial Services Authority Helpdesk
Wisma Mulia 2 Building, 19th Floor
Jalan Jenderal Gatot Subroto Kav. 40, Jakarta, 12710 Telephone: 021-29600000 extension 7000 Email: helpdesk@ojk.go.id

VI. SANCTION PROVISIONS

Administrative sanctions in the form of a first written warning as regulated in Article 6 paragraph (3) of the Financial Services Authority Regulation Number 3/POJK.05/2013 concerning Monthly Reports of Non-Bank Financial Service Institutions are established with a compliance period for the submission of Monthly Reports of no more than 30 (thirty) calendar days from the establishment of the administrative sanction in the form of a first written warning.
If within the period as referred to in item 1 the obligation to submit Monthly Reports has not been fulfilled, the Financial Services Authority establishes an administrative sanction in the form of a second written warning as regulated in Article 6 paragraph (4) of the Financial Services Authority Regulation Number 3/POJK.05/2013 concerning Monthly Reports of Non-Bank Financial Service Institutions, with a compliance period for the submission of Monthly Reports of no more than 30 (thirty) calendar days from the establishment of the administrative sanction in the form of a second written warning.
If within the period as referred to in item 2 the obligation to submit Monthly Reports has not been fulfilled, the Financial Services Authority establishes an administrative sanction in the form of a third written warning as regulated in Article 6 paragraph (4) of the Financial Services Authority Regulation Number 3/POJK.05/2013 concerning Monthly Reports of Non-Bank Financial Service Institutions, with a compliance period for the submission of Monthly Reports of no more than 30 (thirty) calendar days from the establishment of the administrative sanction in the form of a third written warning.

VII. CLOSING

The obligation of Infrastructure Financing Companies to submit Monthly Reports according to the form, structure, and submission procedures regulated in this Financial Services Authority Circular Letter begins for the reporting period of April 2022, with submission time as referred to in Roman numeral III.
Infrastructure Financing Companies must conduct trial submissions of Monthly Reports according to the form, structure, and submission procedures of Monthly Reports as regulated in this Financial Services Authority Circular Letter for the reporting period of January 2022 through the reporting period of March 2022.
At the time this Financial Services Authority Circular Letter takes effect, Financial Services Authority Circular Letter Number 7/SEOJK.05/2013 concerning Monthly Reports of Infrastructure Financing Companies is revoked and declared invalid.
This Financial Services Authority Circular Letter takes effect on April 1, 2022.

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

Established in Jakarta on November 2, 2021

EXECUTIVE HEAD OF SUPERVISION
OF INSURANCE, PENSION FUNDS,
FINANCING INSTITUTIONS, AND
OTHER FINANCIAL SERVICE INSTITUTIONS
FINANCIAL SERVICES AUTHORITY
REPUBLIC OF INDONESIA,

signed
RISWINANDI

APPENDIX I
CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA NUMBER 26 /SEOJK.05/2021 CONCERNING MONTHLY REPORT OF INFRASTRUCTURE FINANCING COMPANIES

TABLE OF CONTENTS
A. GENERAL EXPLANATION
1. Reporting Purpose 2
2. Reporting Principles 2
3. Presentation of Foreign Currency Transactions 3
4. Filling Out Report Forms 4
B. GENERAL EXPLANATION OF DETAIL LIST COLUMNS 4
1. Currency Type 4
2. Interest Rate/Margin/Profit Sharing/Return/Service Fee 4
3. Quality 5
4. Issuer/Interested Party Category 5
5. Buyer Category 5
6. Debtor Category 6
7. Creditor Category 6
8. Relationship with Infrastructure Financing Company 6
9. Time Period 8

GENERAL EXPLANATION OF MONTHLY REPORT PREPARATION A. General Explanation

Reporting Purpose
Monthly Reports prepared according to the system established in this Appendix are intended to collect and compile statistical data of Infrastructure Financing Companies individually or collectively in order to:
a. regulate and supervise Infrastructure Financing Companies; b. form statistics for the purpose of analyzing the Infrastructure Financing Company industry; and
c. meet the internal needs of Infrastructure Financing Companies.
To achieve these objectives, Infrastructure Financing Companies submit reports correctly, completely, and within the established deadlines.
Reporting Principles
The following principles are adopted in this reporting system:
a. Basis of preparation
The preparation of Monthly Reports is based on provisions established by the Financial Services Authority and Financial Accounting Standards (PSAK) as well as Interpretations of Financial Accounting Standards (ISAK). Accounting transactions of Infrastructure Financing Companies are carried out in accordance with applicable accounting standards. b. Separation between financial position reports and administrative accounts All items that are assets, liabilities, and equity of Infrastructure Financing Companies are reported in the financial position report. Items that are still commitments and contingencies and other notes are reported in administrative accounts.
c. Separation of residents and non-residents
This reporting system adopts the principle of separating transactions conducted between Infrastructure Financing Companies with residents and with non-residents.
1. Residents
  Residents are individuals, bodies, institutions, and companies 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 representations of the Republic of Indonesia abroad and their staff members with diplomatic status.
2. Non-residents
  Non-residents are individuals, bodies, institutions, and companies not domiciled in Indonesia or domiciled in Indonesia for at most one year and whose main activity (center of interest) is not in Indonesia, including foreign representations in Indonesia and their staff members with diplomatic status.
Presentation of Foreign Currency Transactions
Financial reports must be presented in Rupiah. Assets, liabilities, equity, and administrative accounts in foreign currency, hereinafter referred to as foreign exchange (valas), owned by Infrastructure Financing Companies must be converted into Rupiah using the Bank Indonesia mid-rate applicable at the end of the reporting period. The mid-rate is calculated as (buy rate + sell rate) / 2. Income and expenses for each income statement and other comprehensive income statement (i.e., including comparative figures) are translated using the exchange rate on the transaction date.
Filling Out Report Forms
Filling out report forms is done by automatically entering data in alphanumeric format using data entry programs, and all financial reports are presented in full Rupiah units unless otherwise stated in full foreign currency units, for example 123000000000.

B. GENERAL EXPLANATION OF DETAIL LIST COLUMNS

Currency Type
Currency type is the type of currency used in conducting transactions between the reporting Infrastructure Financing Company and other parties.
In the event that an agreed transaction uses foreign currency (as stated in the agreement deed) but its realization is in Rupiah, that transaction is treated as a foreign currency transaction.
Interest Rate/Margin/Profit Sharing/Return/Service Fee
Interest rate is the price level of a financing conducted by the reporting Infrastructure Financing Company.
If multiple interest rates are given in one account, the highest interest rate is filled in the interest rate column. For interest rates, two decimal places are used; for example, an interest rate of 12.5% is written as 12.50. For transaction types that do not carry interest, the interest rate column is left blank. Financing based on Sharia principles conducted by Infrastructure Financing Companies that conduct all or part of their business activities based on Sharia principles or Infrastructure Financing Companies that have a UUS use the phrases margin, profit sharing, return, or service fee. Profit sharing or return is the value or percentage of income from financing conducted based on Sharia principles. For profit sharing or return, two decimal places are used; for example, a profit sharing or return of 12.50% is written as 12.50. For transaction types that do not provide profit sharing or return, the value column is left blank.
Quality
Quality is the quality of financing receivables from Infrastructure Financing Companies assessed according to criteria in accordance with Financial Services Authority Regulations concerning Infrastructure Financing Companies, with quality classification as follows:
a. Quality 1: Performing; b. Quality 2: Special Attention;
c. Quality 3: Substandard;
d. Quality 4: Doubtful; or e. Quality 5: Loss.
Issuer/Interested Party Category
Issuer or interested party category is the category of third parties who issue and/or are responsible for the repayment of securities owned by the reporting Infrastructure Financing Company.
Buyer Category
Buyer category is the category of third parties who purchase securities issued by the reporting Infrastructure Financing Company. In the event that securities issued by the reporting Infrastructure Financing Company are bearer securities, the buyer category is the party that first purchases the securities upon issuance.
Debtor Category
Debtor category is the category of parties receiving loan/financing facilities from the reporting Infrastructure Financing Company or parties who have obligations to the reporting Infrastructure Financing Company.
Creditor Category
Creditor category is the category of parties providing loan funds for financing business activities to the reporting Infrastructure Financing Company.
Relationship with Infrastructure Financing Company
Relationship with Infrastructure Financing Company is the status of connection between the reporting Infrastructure Financing Company and parties conducting transactions with the reporting Infrastructure Financing Company. a. Related to Infrastructure Financing Company Parties related to Infrastructure Financing Companies are:
1. individuals or business entities that are controllers of the reporting Infrastructure Financing Company;
2. business entities where the reporting Infrastructure Financing Company acts as a controller;
3. individuals or business entities that act as controllers of the business entity as referred to in item 2);
4. business entities whose control is exercised by:
  a) individuals and/or business entities as referred to in item 1); or b) individuals and/or business entities as referred to in item 3);
5. Board of Commissioners or Board of Directors of the reporting Infrastructure Financing Company;
6. parties having family relationships up to the second degree, both horizontally and vertically:
  a) from individuals who are controllers of the reporting Infrastructure Financing Company as referred to in item 1); and/or b) from Board of Commissioners or Board of Directors of the reporting Infrastructure Financing Company as referred to in item 5);
7. Board of Commissioners or Board of Directors of business entities as referred to in items 1) through 4);
8. business entities whose Board of Commissioners or Board of Directors are:
  a) Board of Commissioners or Board of Directors of the reporting Infrastructure Financing Company; or b) Board of Commissioners or Board of Directors of business entities as referred to in items 1) through 4);
9. business entities where:
  a) Board of Commissioners or Board of Directors of the reporting Infrastructure Financing Company as referred to in item 5) act as controllers; or This copy is consistent with the original Director of Law 1 Law Department signed Mufli Asmawidjaja b) Board of Commissioners or Board of Directors of parties as referred to in items 1) through 4) act as controllers; and
10. business entities that have financial dependence on the reporting Infrastructure Financing Company and/or parties as referred to in items 1) through 9).
  b. Not Related to Infrastructure Financing Company Not related to Infrastructure Financing Company refers to parties that do not have connections with the reporting Infrastructure Financing Company as referred to in letter a.
Time Period
Time period is the period agreed upon as stated in the agreement or contract. a. Start date, i.e., the day, month, and year the agreement or contract begins. b. Due date, i.e., the day, month, and year the agreement or contract ends.

Established in Jakarta on November 2, 2021

EXECUTIVE HEAD OF SUPERVISION
OF INSURANCE, PENSION FUNDS,
FINANCING INSTITUTIONS, AND
OTHER FINANCIAL SERVICE INSTITUTIONS
FINANCIAL SERVICES AUTHORITY
REPUBLIC OF INDONESIA, signed
RISWINANDI

APPENDIX II
CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA NUMBER 26 /SEOJK.05/2021 CONCERNING MONTHLY REPORT OF INFRASTRUCTURE FINANCING COMPANIES

TABLE OF CONTENTS

I. Infrastructure Financing Company Profile Report, consisting of:
A. Form 0000: Infrastructure Financing Company Profile Information B. Form 0010: Business License Details 10
C. Form 0020: Branch Office Details 12
D. Form 0030: Shareholder and Second-Degree Shareholder Details E. Form 0035: Management Details 19 F. Form 0036: Related Party Details 22 G. Form 0041: Workforce Details by Education Level H. Form 0043: Workforce Details by Function 27
I. Form 0046: Foreign Workforce Details 31

II. Infrastructure Financing Company Financial Report, consisting of:
A. Form 1100: Statement of Financial Position 33 B. Form 1110: Administrative Account 69
C. Form 1200: Statement of Profit or Loss and Other Comprehensive Income
D. Form 1300: Statement of Cash Flows 94
E. Form 2100: Details of Financing Provided 107 F. Form 2200: Details of Securities Held 117 G. Form 2300: Details of Equity Investments 121 H. Form 2350: Details of Claims Related to Consulting Services Provision
I. Form 2380: Details of Claims Related to National Economic Recovery (PEN) Projects
J. Form 2490: Details of Other Assets 132
K. Form 2550: Details of Loans/Funding Received 134
L. Form 2600: Details of Securities Issued 141
M. Form 2790: Details of Other Liabilities 147 N. Form 3010: Details of Derivative Instruments for Hedging

O. Form 5310: Asset and Liability Matching Analysis Report

I. INFRASTRUCTURE FINANCING COMPANY PROFILE REPORT

A. FORM 0000: INFRASTRUCTURE FINANCING COMPANY PROFILE

FORM 0000 (INFRASTRUCTURE FINANCING COMPANY PROFILE) FORMAT
Form 0000 (Infrastructure Financing Company Profile) is prepared according to the following format:

REPORTING PERIOD
1) Month and Year of Reporting

INFRASTRUCTURE FINANCING COMPANY INFORMATION
2)
Infrastruktur Financing Company Name/Abbreviation
3) Taxpayer Identification Number (NPWP)
4) Single Investor Identification (SID)
5) Ownership Status of the Infrastructure Financing Company
6) Legal Entity/Business Form
7) Type of Sharia Business Activities Conducted
8) Status of the Infrastructure Financing Company
9) Date of Establishment
10) Type of Business Activities Conducted

INFRASTRUCTURE FINANCING COMPANY ADDRESS
11) Full Address
12) District/City Location
13) Postal Code
14) Telephone Number
15) Office Building Ownership Status
16) Website Address
17) Electronic Mail Address (Email)

NUMBER OF SERVICE OFFICES
18) Number of Branch Offices

NUMBER OF WORKFORCE
19) Number of Head Office Workforce
20) Number of Branch Office Workforce

RESPONSIBLE BOARD OF DIRECTORS MEMBERS AND REPORT PREPARERS
21) Responsible Board of Directors Members

a) Full Name b) Position c) Telephone Number d) Electronic Mail Address (Email)

22) Report Preparers
a) Full Name b) Position c) Telephone Number d) Electronic Mail Address (Email)

EXPLANATION OF FORM 0000 (INFRASTRUCTURE FINANCING COMPANY PROFILE)
Form 0000 (Infrastructure Financing Company Profile) contains all information regarding the profile of the reporting Infrastructure Financing Company.

a. Reporting Period
1) Month and Year of Reporting
This item is filled with the reporting period in the form of the month and year the Monthly Report is submitted.

b. Reporting Infrastructure Financing Company Information
2) Infrastructure Financing Company Name/Abbreviation
This item is filled with the name or abbreviation of the reporting Infrastructure Financing Company, for example, Dina Infrastruktur for PT Dina Raya Infrastruktur.

3) Taxpayer Identification Number (NPWP)
This item is filled with the NPWP of the reporting Infrastructure Financing Company.

4) Single Investor Identification (SID)
This item is filled with the single investor identification number for the Indonesian capital market issued by the Indonesia Central Securities Depository (KSEI).

5) Ownership Status of the Infrastructure Financing Company
This item is filled with the ownership status of the reporting Infrastructure Financing Company, namely:
a) State-Owned Company
This item is filled if the reporting Infrastructure Financing Company is owned by the state, either through capital participation by the central government or capital participation by the regional government. b) National Private Company This item is filled if the reporting Infrastructure Financing Company is not owned by the state and there is no participation, either directly or indirectly, by foreign parties. c) Joint Private Company This item is filled if there is participation, either directly or indirectly, by foreign parties in the reporting Infrastructure Financing Company.

6) Legal Entity Form
This item is filled with the legal entity form, namely a limited liability company.

7) Type of Sharia Business Activities Conducted
This item is filled with the status of the type of Sharia business activities conducted, namely:
a) UUS
UUS is the reporting Infrastructure Financing Company that has a UUS. b) No Sharia Business Activities Conducted No Sharia business activities conducted means the reporting Infrastructure Financing Company fully conducts business activities not based on Sharia principles.

8) Status of the Infrastructure Financing Company
a) Closed
This item is filled with the status of a limited liability company, hereinafter referred to as a company, which is a legal entity that is a capital partnership, established based on an agreement, conducts business activities with basic capital entirely divided into shares, and meets the requirements set forth in Law Number 40 of 2007 concerning Limited Liability Companies and its implementing regulations. b) Open This item is filled with the status of a public company, which is a public company or a company that conducts a public offering of shares, in accordance with capital market regulations.

9) Date of Establishment
This item is filled with the date, month, and year of establishment of the reporting Infrastructure Financing Company.

10) Type of Business Activities Conducted
This item is filled with the type of business activities in accordance with the business license granted, namely:
a) direct lending for infrastructure financing; b) refinancing of infrastructure financed by other parties; c) provision of subordinated financing related to infrastructure financing; d) other activities or provision of facilities related to infrastructure financing after obtaining approval from the Financial Services Authority (OJK); e) activities or provision of other facilities not related to infrastructure financing based on government assignment; and/or f) other activities in the form of providing credit support, providing consulting services, equity investment, and/or efforts to find swap markets related to infrastructure financing.

c. Company Address
11) Full Address
This item is filled with the full address in accordance with the domicile of the head office of the reporting Infrastructure Financing Company.

12) District/City Location
This item is filled with the district/city of the domicile of the head office of the reporting Infrastructure Financing Company.

13) Postal Code
This item is filled with the postal code number of the domicile of the head office of the reporting Infrastructure Financing Company.

14) Telephone Number
This item is filled with the telephone number of the reporting Infrastructure Financing Company, preceded by the area code.

15) Office Building Ownership Status
This item is filled with the ownership status of the head office building of the reporting Infrastructure Financing Company, namely:
a) owned; b) leased; or c) other ownership status.

16) Website Address
This item is filled with the website address of the reporting Infrastructure Financing Company.

17) Electronic Mail Address (Email)
This item is filled with the electronic mail (email) address of the reporting Infrastructure Financing Company.

d. Number of Service Offices
18) Number of Branch Offices
This item is filled with the number of branch offices of the reporting Infrastructure Financing Company.
The number of branch offices must be detailed in Form 0020 (Branch Office Details).

e. Number of Workforce
19) Number of Head Office Workforce
This item is filled with the number of workforce, including permanent, contract, and outsourcing workers at the head office, in accordance with the gender column, and must be detailed in Form 0041 (Workforce Details by Education Level).

20) Number of Branch Office Workforce
This item is filled with the number of workforce, including permanent, contract, and outsourcing workers at branch offices, in accordance with the gender column, and must be detailed in Form 0041 (Workforce Details by Education Level).

f. Responsible Board of Directors Members and Report Preparers
21) Responsible Board of Directors Members
This item is filled with the complete data of Board of Directors members acting as the responsible party for the report. a) Full Name This item is filled with the full name of the Board of Directors member responsible for the report. b) Position This item is filled with the position of the Board of Directors member responsible for the report. c) Telephone Number This item is filled with the telephone number of the Board of Directors member responsible for the report. d) Electronic Mail Address (Email) This item is filled with the electronic mail (email) address of the Board of Directors member responsible for the report.

22) Report Preparers
This item is filled with the complete data of personnel of the reporting Infrastructure Financing Company acting as report preparers. a) Full Name This item is filled with the full name of the report preparer. b) Position This item is filled with the position of the report preparer. c) Telephone Number This item is filled with the telephone number of the report preparer. d) Electronic Mail Address (Email) This item is filled with the electronic mail (email) address of the report preparer.

B. FORM 0010: BUSINESS LICENSE DETAILS

FORM 0010 (BUSINESS LICENSE DETAILS) FORMAT
Form 0010 (Business License Details) is prepared according to the following format:

(1) (2) (3) (4)
Business License Number
Business License Date
Type of Licensing
Remarks

EXPLANATION OF FORM 0010 (BUSINESS LICENSE DETAILS)
Form 0010 (Business License Details) contains all information regarding the details of business licenses held by the reporting Infrastructure Financing Company.

(1) Business License Number
This item is filled with the number of the Decision of the Minister of Finance or the Decision of the Commissioners' Board of the Financial Services Authority regarding the business licensing of the reporting Infrastructure Financing Company and its amendments.

(2) Business License Date
This item is filled with the date, month, and year of the Decision of the Minister of Finance or the Decision of the Commissioners' Board of the Financial Services Authority regarding the business licensing of the reporting Infrastructure Financing Company and its amendments.

(3) Type of Licensing
This item is filled with the type of licensing determined by the Financial Services Authority and/or the Minister of Finance, namely:

first business license
expansion of business activities
name change
UUS business license
other business licenses

(4) Remarks
This item is filled with an explanation of the type of licensing of the reporting Infrastructure Financing Company.

Example:
In the event of a name change, it is filled with the name change from PT Dina Raya Infrastruktur to PT Karya Raya Infrastruktur.

C. FORM 0020: BRANCH OFFICE DETAILS

FORM 0020 (BRANCH OFFICE DETAILS) FORMAT
Form 0020 (Branch Office Details) is prepared according to the following format:

(1) (2) (3)
Branch Office Reporting Registration Number
Branch Office Reporting Registration Date
Branch Office Name

(4)
Location
Address District/City Postal Code

(5) (6) (7)
Telephone Number Number of Workforce Branch Manager Name

EXPLANATION OF FORM 0020 (BRANCH OFFICE DETAILS)
Form 0020 (Branch Office Details) contains information on the branch offices of the reporting Infrastructure Financing Company, including the UUS branch offices of the reporting Infrastructure Financing Company that have obtained reporting registration from the Minister of Finance or the Financial Services Authority.

(1) Branch Office Reporting Registration Number This item is filled with the number of the Decision of the Minister of Finance or the Decision of the Commissioners' Board of the Financial Services Authority regarding the reporting registration of the branch offices of the reporting Infrastructure Financing Company and/or the UUS branch offices of the reporting Infrastructure Financing Company.

(2) Branch Office Reporting Registration Date
This item is filled with the date, month, and year of issuance of the Decision of the Minister of Finance or the Decision of the Commissioners' Board of the Financial Services Authority regarding the reporting registration of the branch offices of the reporting Infrastructure Financing Company and/or the UUS branch offices of the reporting Infrastructure Financing Company.

(3) Branch Office Name
This item is filled with the name of the branch office of the reporting Infrastructure Financing Company and/or the UUS branch office of the reporting Infrastructure Financing Company.

(4) Location

Address
This item is filled with the full address of the branch office of the reporting Infrastructure Financing Company and/or the UUS branch office of the reporting Infrastructure Financing Company in accordance with the full address of the branch office of the reporting Infrastructure Financing Company and/or the UUS branch office of the reporting Infrastructure Financing Company that has been reported to the Minister of Finance or the Financial Services Authority.
District
This item is filled with the district of the domicile of the branch office of the reporting Infrastructure Financing Company and/or the UUS branch office of the reporting Infrastructure Financing Company.
District/City
This item is filled with the district/city of the domicile of the branch office of the reporting Infrastructure Financing Company and/or the UUS branch office of the reporting Infrastructure Financing Company.
Postal Code
This item is filled with the postal code number of the domicile of the branch office of the reporting Infrastructure Financing Company and/or the UUS branch office of the reporting Infrastructure Financing Company.

(5) Telephone Number
This item is filled with the area code and telephone number of each branch office of the reporting Infrastructure Financing Company and/or the UUS branch office of the reporting Infrastructure Financing Company.

(6) Number of Workforce
This item is filled with the number of workforce located at the branch office of the reporting Infrastructure Financing Company and/or the UUS branch office of the reporting Infrastructure Financing Company, including the branch manager of the reporting Infrastructure Financing Company and/or the UUS branch office of the reporting Infrastructure Financing Company, permanent workers, contract workers, and outsourcing workers.

(7) Branch Manager Name
This item is filled with the name of the branch manager of the reporting Infrastructure Financing Company and/or the UUS branch office of the reporting Infrastructure Financing Company for each branch office of the reporting Infrastructure Financing Company and/or the UUS branch office of the reporting Infrastructure Financing Company.

D. FORM 0030: SHAREHOLDER AND SECOND-DEGREE SHAREHOLDER DETAILS

FORM 0030 (SHAREHOLDER AND SECOND-DEGREE SHAREHOLDER DETAILS) FORMAT
Form 0030 (Shareholder and Second-Degree Shareholder Details) is prepared according to the following format:

(1) (2) (3) (4) (5) (6) (7)
Shareholder Name
Shareholder Group
Country of Origin
Legal Entity Form of Shareholder
Shareholder Status
Shareholder Equity (in Rp)
Foreign Ownership Percentage Directly/Indirectly

(8) (9)
Share Ownership Management Information of Shareholder Value (in Rp) Percentage (%) Manager Name Manager Position Country of Origin

(10)
Second-Degree Shareholder Information
Second-Degree Shareholder Name
Second-Degree Shareholder Group
Country of Origin of Second-Degree Shareholder Ownership Value of Second-Degree Shareholder Shares

EXPLANATION OF FORM 0030 (SHAREHOLDER AND SECOND-DEGREE SHAREHOLDER DETAILS)
Form 0030 (Shareholder and Second-Degree Shareholder Details) contains details of shareholders, both individuals and legal entities, in the reporting Infrastructure Financing Company, information on the management of shareholders of the reporting Infrastructure Financing Company, and information on second-degree shareholders.

(1) Shareholder Name
This item is filled with the full name of the shareholder.

(2) Shareholder Group
This item is filled with the owner group.

(3) Country of Origin
This item is filled with the country of origin of the shareholder.

(4) Shareholder Form
This item is filled with the legal entity form or individual form of the shareholder of the reporting Infrastructure Financing Company, namely:

Indonesian citizens;
foreign citizens;
Indonesian legal entities;
foreign legal entities;
central government; and/or
regional government.

(5) Shareholder Status
This item is filled with the shareholder status, namely:

controlling shareholder
non-controlling shareholder

(6) Shareholder Equity
This item is filled with the equity value of shareholders in the form of Indonesian legal entities or foreign legal entities, based on audit reports.

(7) Foreign Ownership Percentage Directly/Indirectly This item is filled with information regarding the foreign ownership percentage for shareholders in the form of legal entities in the reporting Infrastructure Financing Company. For individual shareholders who are Indonesian citizens, this item is filled with zero percent. For shareholders in the form of Indonesian legal entities, this item is filled with the percentage of foreign ownership in the relevant legal entity, either directly or indirectly.

(8) Share Ownership

Value
This item is filled with the nominal value of the paid-up capital of the reporting Infrastructure Financing Company owned by the shareholder.
The total value must be the same as the nominal paid-up capital value in Form 1100 (Statement of Financial Position).
Percentage
This item is filled with the ownership percentage value in a decimal format with 2 (two) digits after the comma.

(9) Management Information of Shareholder

Manager Name
This item is filled with the full name of the managers and supervisors of the shareholder of the reporting Infrastructure Financing Company in the form of a legal entity.
Manager Position
This item is filled with the position of the managers and supervisors of the shareholder of the reporting Infrastructure Financing Company in the form of a limited liability company, namely:
principal commissioner
commissioner
independent commissioner
Sharia supervisory board
chief executive director
director
For shareholders other than in the form of a limited liability company, supervisors are equated with commissioners and managers are equated with the board of directors.
Country of Origin
This item is filled with the country of origin based on the citizenship status of the managers and supervisors of the shareholder.

(10) Second-Degree Shareholder Information

Second-Degree Shareholder Name
This item is filled with the full name of the second-degree shareholder (shareholder of the shareholder of the reporting Infrastructure Financing Company).
Second-Degree Shareholder Group
This item is filled with the code for the group of second-degree shareholders.
Country of Origin of Second-Degree Shareholder
This item is filled with the country of origin based on the citizenship status of the second-degree shareholder.
Ownership Value of Second-Degree Shareholder Shares
This item is filled with the nominal value of the paid-up capital of the reporting Infrastructure Financing Company owned by the second-degree shareholder.

E. FORM 0035: MANAGEMENT DETAILS

FORM 0035 (MANAGEMENT DETAILS) FORMAT
Form 0035 (Management Details) is prepared according to the following format:

(1) (2) (3) (4) (5)
Name
Identity Number
Citizenship
Position
Domicile

(6) (7) (8) (9)
Appointment Deed Number
Deed Date
Date of Assumption of Office
Competency and Propriety Approval Information
Decision Letter Number
Decision Letter Date

EXPLANATION OF FORM 0035 (MANAGEMENT DETAILS)
Form 0035 (Management Details) contains information on the management of the reporting Infrastructure Financing Company, consisting of members of the Board of Commissioners and members of the Board of Directors for the reporting Infrastructure Financing Company, including members of the Sharia supervisory board for the reporting Infrastructure Financing Company that conducts business activities based on Sharia principles.

(1) Name
This item is filled with the names of members of the Board of Commissioners, members of the Board of Directors, and/or members of the Sharia supervisory board of the reporting Infrastructure Financing Company.

(2) Identity Number
This item is filled with the identity number in the form of population identification number, KITAS, and/or passport of members of the Board of Commissioners, members of the Board of Directors, and/or members of the Sharia supervisory board of the reporting Infrastructure Financing Company.

(3) Citizenship
This item is filled with the citizenship of members of the Board of Commissioners, members of the Board of Directors, and/or members of the Sharia supervisory board of the reporting Infrastructure Financing Company.

(4) Position
This item is filled with the position of members of the Board of Commissioners, members of the Board of Directors, and/or members of the Sharia supervisory board of the reporting Infrastructure Financing Company in the form of a limited liability company, namely:

principal commissioner
commissioner
independent commissioner
Sharia supervisory board
chief executive director
director

(5) Domicile
This item is filled with the district/city location where members of the Board of Commissioners, members of the Board of Directors, and/or members of the Sharia supervisory board of the reporting Infrastructure Financing Company are domiciled.

(6) Appointment Deed Number
This item is filled with the number of the appointment deed of members of the Board of Commissioners, members of the Board of Directors, and/or members of the Sharia supervisory board.

(7) Deed Date
This item is filled with the date of the appointment deed of members of the Board of Commissioners, members of the Board of Directors, and/or members of the Sharia supervisory board.

(8) Date of Assumption of Office
This item is filled with the date, month, and year of assumption of office of each member of the Board of Commissioners, members of the Board of Directors, and/or members of the Sharia supervisory board of the reporting Infrastructure Financing Company in accordance with the deed of the general meeting of shareholders or equivalent approving the appointment of members of the Board of Commissioners, members of the Board of Directors, and members of the Sharia supervisory board.

(9) Competency and Propriety Approval Information

Decision Letter Number
This item is filled with the Decision Letter Number of the Determination of the Results of the Competency and Propriety Assessment (Fit and Proper Test), for example, KEP-123/D.05/2015.
Decision Letter Date
This item is filled with the date, month, and year of issuance of the Decision Letter.
Information regarding the competency and propriety assessment must not be left blank. For Principal Parties who held office before the implementation of Financial Services Authority Regulation Number 46/POJK.05/2020, this column is filled with a note that members of the Board of Commissioners, members of the Board of Directors, and/or members of the Sharia supervisory board of the reporting Infrastructure Financing Company are not required to undergo the competency and propriety assessment considering they have not been re-appointed.

F. FORM 0036: DETAILS OF RELATED PARTIES

FORM 0036 (DETAILS OF RELATED PARTIES) FORMAT
Form 0036 (Details of Related Parties) is structured in the following format:
(1) (2) (3) (4)
Name of Related Party
Category
Country Location
Relationship of Related Party
Code A-J
EXPLANATION OF FORM 0036 (DETAILS OF RELATED PARTIES)
Form 0036 (Details of Related Parties) contains details of parties related to the reporting Infrastructure Financing Company, including information on categories, country locations, and the relationship of the related party to the reporting Infrastructure Financing Company. (1) Name of Related Party This item is filled with the full name of the related party. (2) Category This item is filled with the category of the related party. (3) Country Location This item is filled with the country location where the related party is domiciled. (4) Relationship of Related Party This item is filled using letter codes A through J, indicating the relationship of the related party to the reporting Infrastructure Financing Company as follows:
A. an individual or business entity that is the controller of the reporting Infrastructure Financing Company; B. a business entity where the reporting Infrastructure Financing Company acts as the controller;
C. an individual or business entity that acts as the controller of the business entity referred to in letter B;
D. a business entity whose control is exercised by an individual and/or business entity as referred to in letter A or an individual and/or business entity as referred to in letter C; E. the Board of Commissioners or Board of Directors of the reporting Infrastructure Financing Company. F. parties having a family relationship up to the second degree, both horizontally and vertically, from the individual who is the controller of the reporting Infrastructure Financing Company as referred to in letter A and/or the Board of Commissioners or Board of Directors of the reporting Infrastructure Financing Company as referred to in letter E; G. the board of commissioners or board of directors of the business entity as referred to in letters A through D; H. a business entity whose board of commissioners or board of directors consists of the Board of Commissioners or Board of Directors of the reporting Infrastructure Financing Company or the board of commissioners or board of directors of the business entity as referred to in letters A through D;
I. a business entity where the Board of Commissioners or Board of Directors of the reporting Infrastructure Financing Company as referred to in letter E acts as the controller or the Board of Commissioners or Board of Directors as referred to in letters A through D acts as the controller; and/or
J. a business entity that has financial dependence with the reporting Infrastructure Financing Company and/or parties as referred to in letters A through I.

G. FORM 0041: WORKFORCE DETAILS BY EDUCATION LEVEL
1. FORM 0041 (WORKFORCE DETAILS BY EDUCATION LEVEL) FORMAT
Form 0041 (Workforce Details by Education Level) is structured in the following format:
Education Level
Permanent Workforce
Contract Workforce
Outsourcing Workforce
Total Workforce
M F Total M F Total M F Total M F Total
1. Head Office
a. Education Level
Other Below High School b. High School
c. Diploma
d. Bachelor's e. Postgraduate
2. Branch Office
a. Education Level
Other Below High School b. High School
c. Diploma
d. Bachelor's e. Postgraduate
Total

2. EXPLANATION OF FORM 0041 (WORKFORCE DETAILS BY EDUCATION LEVEL)
Form 0041 (Workforce Details by Education Level) contains details of the number of workforce in each education level category at the head office and branch offices of the reporting Infrastructure Financing Company, including workforce at the UUS (Sharia Business Unit) of the reporting Infrastructure Financing Company.
1) Education Level

Head Office
a. Other education level below High School b. High School
c. Diploma
d. Bachelor's e. Postgraduate
In the event there is workforce from the reporting Infrastructure Financing Company with a Level 2 or Level 3 education degree, it is filled in the Postgraduate column.
Branch Office
a. Other education level below High School b. High School
c. Diploma
d. Bachelor's e. Postgraduate
In the event there is workforce from the reporting Infrastructure Financing Company with a Level 2 or Level 3 education degree, it is filled in the Postgraduate column.
2) Permanent Workforce
This item is filled with the number of permanent workforce at the head office and branch offices based on education level. a. Male b. Female
c. Total
3) Contract Workforce
This item is filled with the number of contract workforce at the head office and branch offices based on education level. a. Male b. Female
c. Total
4) Outsourcing Workforce
This item is filled with the number of outsourcing workforce at the head office and branch offices based on education level. a. Male b. Female
c. Total
5) Total Workforce
This item is filled with the total number of workforce at the head office and branch offices based on education level. a. Male b. Female
c. Total

H. FORM 0043: WORKFORCE DETAILS BY FUNCTION
1. FORM 0043 (WORKFORCE DETAILS BY FUNCTION) FORMAT
Form 0043 (Workforce Details by Function) is structured in the following format:
(1) (2) (3)
Function
Permanent Workforce
Contract Workforce
Managerial Workforce
Up to One Level Below Board of Directors Members Staff and Other Workforce Levels Managerial Workforce Up to One Level Below Board of Directors Members Staff and Other Workforce Levels
1. Marketing
2. Financing and Investment
3. Human Resource (HR) and General Affair (GA)
4. Finance, Administration, and Accounting
5. Risk Management
6. Internal Control and Compliance
7. Legal
8. Information System Management
9. Implementation of Anti-Money Laundering and Counter-Terrorism Financing Programs
10. Fraud Control
11. Other Functions
Total Workforce

(4) (5) (6)
Outsourcing Workforce
Total Workforce
Dual Role Description
Managerial Workforce
Up to One Level Below Board of Directors Members Staff and Other Workforce Levels Managerial Workforce Up to One Level Below Board of Directors Members Staff and Other Workforce Levels

2. EXPLANATION OF FORM 0043 (WORKFORCE DETAILS BY FUNCTION)
Form 0043 (Workforce Details by Function) contains the number of workforce owned by the reporting Infrastructure Financing Company based on work units at both the head office and branch offices of the reporting Infrastructure Financing Company, according to the status of each workforce, including workforce at the UUS of the reporting Infrastructure Financing Company. (1) Function
1. Marketing;
2. Financing and investment;
3. Human Resource (HR) and General Affair (GA)
4. Finance, administration, and accounting;
5. Risk management;
6. Internal control and compliance;
7. Legal;
8. Information system management;
9. Implementation of anti-money laundering and counter-terrorism financing programs;
10. Fraud control; and
11. Other functions.
(2) Permanent Workforce
This item is filled with the number of permanent workforce that are managerial levels up to one level below Board of Directors members based on function.

Managerial Workforce Up to One Level Below Board of Directors Members;
Staff and Other Workforce Levels
(3) Contract Workforce
This item is filled with the number of contract workforce that are managerial levels up to one level below Board of Directors members based on function.
Managerial Workforce Up to One Level Below Board of Directors Members
Staff and Other Workforce Levels
(4) Outsourcing Workforce
This item is filled with the number of outsourcing workforce that are managerial levels up to one level below Board of Directors members based on function.
Managerial Workforce Up to One Level Below Board of Directors Members
Staff and Other Workforce Levels
(5) Total Workforce
This item is filled with the total number of workforce that are managerial levels up to one level below Board of Directors members based on function.
Managerial Workforce Up to One Level Below Board of Directors Members
Staff and Other Workforce Levels
(6) Dual Role Description
This item is filled with the dual function performed by the workforce of the reporting Infrastructure Financing Company. In filling out the report, one person can only be entered into one function even though in practice they handle multiple functions.

I. FORM 0046: FOREIGN WORKFORCE DETAILS

FORM 0046 (FOREIGN WORKFORCE DETAILS) FORMAT
Form 0046 (Foreign Workforce Details) is structured in the following format:
(1) (2) (3) (4) (5)
Name
Identity Number
Nationality
Position
Specialization Field
(6) (7) (8) (9) (10)
Domicile
Work Permit Number
Work Permit Date
Start of Work Permit Validity
End of Work Permit Validity
EXPLANATION OF FORM 0046 (FOREIGN WORKFORCE DETAILS)
Form 0046 (Foreign Workforce Details) contains details of the foreign workforce of the reporting Infrastructure Financing Company.
(1) Name
This item is filled with the name of the foreign workforce of the reporting Infrastructure Financing Company.
(2) Identity Number
This item is filled with the identity number in the form of population identification number, KITAS (Limited Stay Permit), and/or passport of the foreign workforce of the reporting Infrastructure Financing Company. (3) Nationality This item is filled with the nationality of the foreign workforce. (4) Position This item is filled with the position category of the foreign workforce at the reporting Infrastructure Financing Company. Positions of foreign workforce include experts with a position level one level below the Board of Directors, advisors, and consultants. (5) Specialization Field This item is filled with the specialization field of the foreign workforce at the reporting Infrastructure Financing Company. Specialization fields include risk management, information technology, and so on. (6) Domicile This item is filled with the district/city where the foreign workforce is domiciled. (7) Work Permit Number This item is filled with the number of the work permit decision letter for the foreign workforce issued by the competent authority. (8) Work Permit Date This item is filled with the date of the work permit decision letter for the foreign workforce issued by the competent authority. (9) Start of Work Permit Validity This item is filled with information regarding the start of the validity period of the foreign workforce's work permit. (10) End of Work Permit Validity This item is filled with information regarding the end of the validity period of the foreign workforce's work permit.

II. INFRASTRUCTURE FINANCING COMPANY FINANCIAL REPORT
A. FORM 1100: STATEMENT OF FINANCIAL POSITION
1. FORM 1100 (STATEMENT OF FINANCIAL POSITION) FORMAT
Form 1100 (Statement of Financial Position) is structured in the following format:
ASSETS
Items IDR Foreign Currency Total
1. Cash and Cash Equivalents
a. Cash b. Deposits with Domestic Banks
1) Demand Deposits
2) Other Deposits
c. Deposits with Foreign Banks
1) Demand Deposits
2) Other Deposits
d. Restricted Funds
2. Investments in Securities/Sharia Securities
3. Derivative Asset Receivables
4. Net Financing Receivables
a. Direct Lending for Infrastructure Financing Net
1) Direct Lending for Infrastructure Financing Gross
2) Unearned Interest Income
3) Other Income and Expenses related to Financing Transactions that are Amortized
4. Provision for Impairment of Receivables from Direct Lending for Infrastructure Financing
b. Refinancing of Infrastructure Financed by Third Parties Net
1) Refinancing of Infrastructure Financed by Third Parties Gross
2) Unearned Interest Income
3) Other Income and Expenses related to Financing Transactions that are Amortized
4. Provision for Impairment of Receivables from Refinancing of Infrastructure Financed by Third Parties
c. Subordinated Financing Related to Infrastructure Financing Net
1) Subordinated Financing Related to Infrastructure Financing Gross
2) Unearned Interest Income
3) Other Income and Expenses related to Financing Transactions that are Amortized
4. Provision for Impairment of Receivables from Subordinated Financing Related to Infrastructure Financing
d. Other Financing Facilities or Activities Related to Infrastructure Financing After Obtaining OJK Approval Net
1) Other Financing Facilities or Activities Related to Infrastructure Financing After Obtaining OJK Approval Gross
2) Unearned Interest Income
3) Other Income and Expenses related to Financing Transactions that are Amortized
4. Provision for Impairment of Receivables from Other Financing Facilities or Activities Related to Infrastructure Financing After Obtaining OJK Approval
e. Other Financing Facilities or Activities Not Related to Infrastructure Financing Based on Government Assignment Net
1) Other Financing Facilities or Activities Not Related to Infrastructure Financing Based on Government Assignment Gross
2) Unearned Interest Income
3) Other Income and Expenses related to Financing Transactions that are Amortized
4. Provision for Impairment of Receivables from Other Financing Facilities or Activities Not Related to Infrastructure Financing Based on Government Assignment
5. Net Financing Receivables Based on Sharia Principles
a. Direct Financing for Infrastructure Financing Based on Sharia Principles Net
1) Direct Financing for Infrastructure Financing Based on Sharia Principles Gross
a) Murabahah Financing b) Mudharabah Financing c) Musyarakah Financing d) MMQ Financing e) Ijarah Financing f) IMBT Financing g) Other Financing
2) Deferred Profit Sharing Income
3) Other Income and Expenses related to Financing Transactions that are Amortized
4. Provision for Impairment of Receivables from Direct Financing for Infrastructure Financing Based on Sharia Principles
b. Refinancing of Infrastructure Financed by Third Parties Based on Sharia Principles Net
1) Refinancing of Infrastructure Financed by Third Parties Based on Sharia Principles Gross
a) IMBT Financing b) MMQ Financing c) Other Financing
2) Other Income and Expenses related to Financing Transactions that are Amortized
3. Provision for Impairment of Receivables from Refinancing of Infrastructure Financed by Third Parties Based on Sharia Principles
c. Subordinated Financing Related to Infrastructure Financing Based on Sharia Principles Net
1) Subordinated Financing Related to Infrastructure Financing Based on Sharia Principles Gross
2) Other Income and Expenses related to Financing Transactions that are Amortized
3. Provision for Impairment of Receivables from Subordinated Financing Related to Infrastructure Financing Based on Sharia Principles
d. Other Financing Facilities or Activities Related to Infrastructure Financing After Obtaining OJK Approval Based on Sharia Principles Net
1) Other Financing Facilities or Activities Related to Infrastructure Financing After Obtaining OJK Approval Based on Sharia Principles Gross
2) Other Income and Expenses related to Financing Transactions that are Amortized
3. Provision for Impairment of Receivables from Other Financing Facilities or Activities Related to Infrastructure Financing After Obtaining OJK Approval Based on Sharia Principles
e. Other Financing Facilities or Activities Not Related to Infrastructure Financing Based on Government Assignment Based on Sharia Principles Net
1) Other Financing Facilities or Activities Not Related to Infrastructure Financing Based on Government Assignment Based on Sharia Principles Gross
2) Other Income and Expenses related to Financing Transactions that are Amortized
3. Provision for Impairment of Receivables from Other Financing Facilities or Activities Not Related to Infrastructure Financing Based on Government Assignment Based on Sharia Principles
6. Equity Participation
a. Equity Participation in Companies in the Financial Services Sector b. Equity Participation in Companies Engaged in Infrastructure Projects
7. Receivables Related to Other Business Activities:
a. Receivables Related to Credit/Financing Support Provision b. Receivables Related to Consultancy Service Provision
c. Receivables Related to Efforts to Find Swap Markets Related to Infrastructure Financing
8. Net Fixed Assets and Inventories
a. Gross Fixed Assets and Inventories b. Accumulated Depreciation of Fixed Assets and Inventories
9. Net Intangible Assets
a. Gross Intangible Assets b. Accumulated Amortization of Intangible Assets
10. Deferred Tax Assets
11. Other Assets
Total Assets
LIABILITIES AND EQUITY
Items IDR Foreign Currency Total
LIABILITIES
1. Current Liabilities
a. Liabilities to Government b. Liabilities to Multilateral Organizations
c. Liabilities to Banks
d. Liabilities to Non-Bank Financial Institutions e. Other Current Liabilities
2. Derivative Liabilities
3. Tax Payables
4. Loans/Funding Received
a. Loans/Funding Received from Government
1) Loans/Funding Received from Central Government
2) Loans/Funding Received from Regional Government
3) Loans/Funding Received from Foreign Government
b. Loans/Funding Received from Multilateral Organizations
c. Loans/Funding Received from Banks
1) Loans/Funding Received from Domestic Banks
2) Loans/Funding Received from Foreign Banks
d. Loans/Funding Received from Non-Bank Financial Institutions
1) Loans/Funding Received from Domestic Non-Bank Financial Institutions
2) Loans/Funding Received from Foreign Non-Bank Financial Institutions
5. Securities/Sharia Securities Issued
6. Post-Employment Benefit Liabilities
7. Deferred Tax Liabilities
8. Subordinated Loans/Funding
a. Domestic Subordinated Loans/Funding b. Foreign Subordinated Loans/Funding
9. Other Liabilities
EQUITY
1. Capital
a. Paid-up Capital
1) Authorized Capital
2) Unpaid Capital
b. Additional Paid-up Capital
1) Share Premium
2) Donated Capital
3) Difference in Value of Transactions with Entities under Common Control
4) Other Additional Paid-up Capital
c. Discount on Capital
d. Treasury Stock e. Equity Securities Issuance Costs
2. Reserves
a. General Reserve b. Specific Reserve
3. Retained Earnings (Losses)
4. Net Profit (Loss) After Tax
5. Other Equity Components
a. Balance of Other Equity Components
1) Balance of Gains (Losses) Due to Changes in Surplus from Revaluation of Fixed Assets
2) Balance of Gains (Losses) Due to Exchange Rate Differences from Translation of Financial Statements in Foreign Currency
3) Balance of Gains (Losses) Due to Remeasurement of Available-for-Sale Financial Assets
4) Balance of Gains (Losses) Due to Effective Portion of Hedge Instruments in Cash Flow Hedges
5) Balance of Gains (Losses) on Other Equity Components According to Financial Accounting Standards Principles
b. Other Comprehensive Income (Loss) for the Current Period Total Liabilities and Equity

2. EXPLANATION OF FORM 1100 (STATEMENT OF FINANCIAL POSITION)
Form 1100 (Statement of Financial Position) contains the financial position report of the reporting Infrastructure Financing Company, providing detailed explanations of asset positions and liability and equity positions.

ASSETS
1. Cash and Cash Equivalents
a. Cash
This item is filled with the amount of cash in the form of banknotes and coins issued by Bank Indonesia that are legal tender in Indonesia. Foreign banknotes and coins still in circulation owned by the reporting Infrastructure Financing Company are also included in the definition of cash. Commemorative coins and commemorative notes issued by Bank Indonesia are reported under the Other Assets item. b. Deposits with Domestic Banks This item is filled with all types of deposits of the reporting Infrastructure Financing Company at banks in Indonesia, both in Rupiah and foreign currency. This item must not be offset with the bank item in the liabilities items.
1) Demand Deposits
This item is filled with the amount of deposits of the reporting Infrastructure Financing Company in the form of demand deposits at commercial banks and/or Sharia commercial banks in Indonesia.
2) Other Deposits
This item is filled with the amount of deposits of the reporting Infrastructure Financing Company other than demand deposits, including in the form of savings, time deposits, certificates of deposit, deposit on call, and other similar deposits at commercial banks, Sharia commercial banks, rural banks, and/or Sharia people's credit banks in Indonesia.
c. Deposits with Foreign Banks
This item is filled with all types of deposits of the reporting Infrastructure Financing Company at banks outside the country.
1) Demand Deposits
This item is filled with deposits of the reporting Infrastructure Financing Company in the form of demand deposits at banks and/or Sharia banks outside the country.
2) Other Deposits
This item is filled with deposits of the reporting Infrastructure Financing Company in the form of savings, time deposits, certificates of deposit, deposit on call, and other similar deposits at banks and/or Sharia banks outside the country. d. Restricted Funds This item is filled with funds restricted for use for specific purposes as a result of legislation or agreements with other parties, related to National Economic Recovery (PEN) projects distributed by the reporting Infrastructure Financing Company.

Investments in Securities/Sharia Securities
This item covers all investments of the reporting Infrastructure Financing Company in securities/Sharia securities, excluding equity participation in the form of shares. The value of securities is presented in accordance with the applicable Financial Accounting Standards (PSAK). This item must be detailed in Form 2200 (Details of Securities Held).
Derivative Asset Receivables
This item is filled with all receivables that are potential profits arising from the positive difference between the contract value and the fair value of a derivative transaction on the reporting date. This derivative transaction is only for

hedging activities. This item must be detailed in Form 3010 (Detail of Derivative Instruments for Hedging).

Net Financing Receivables

a. Direct Lending for Infrastructure Financing Net This item is filled with the value of direct lending for infrastructure financing originating from the business activities of the reporting Infrastructure Financing Company to debtors, recorded at the net value after being reduced by unearned interest income, other income and expenses related to financing transactions that are amortized, and the provision for impairment of receivables from direct lending for infrastructure financing.

1) Gross Direct Lending for Infrastructure Financing
This item is filled with the value of direct lending for infrastructure financing recorded at the gross value after being reduced by unearned interest income and other income and expenses related to financing transactions that are amortized.

2) Unearned Interest Income
This item is filled with unearned interest income by the reporting Infrastructure Financing Company for direct lending for infrastructure financing.

3) Other Income and Expenses Related to Financing Transactions that are Amortized
This item is filled with other income and expenses related to financing transactions that are amortized by the reporting Infrastructure Financing Company for direct lending for infrastructure financing.

4) Provision for Impairment of Receivables from Direct Lending for Infrastructure Financing
This item is filled with the provision for impairment of receivables from direct lending for infrastructure financing.

b. Net Refinancing of Infrastructure Financed by Other Parties This item is filled with the value of refinancing of infrastructure financed by other parties originating from the business activities of the reporting Infrastructure Financing Company, recorded at the net value after being reduced by unearned interest income, other income and expenses related to financing transactions that are amortized, and the provision for impairment of receivables from refinancing of infrastructure financed by other parties.

1) Gross Refinancing of Infrastructure Financed by Other Parties
This item is filled with the value of refinancing of infrastructure financed by other parties recorded at the gross value after being reduced by unearned interest income and other income and expenses related to financing transactions that are amortized.

2) Unearned Interest Income
This item is filled with unearned interest income by the reporting Infrastructure Financing Company for refinancing of infrastructure financed by other parties.

4) Provision for Impairment of Receivables from Refinancing of Infrastructure Financed by Other Parties
This item is filled with the provision for impairment of productive asset receivables from refinancing of infrastructure financed by other parties.

c. Net Provision of Subordinated Financing Related to Infrastructure Financing
This item is filled with the value of the provision of subordinated financing related to infrastructure financing originating from the business activities of the reporting Infrastructure Financing Company, recorded at the net value after being reduced by unearned interest income, other income and expenses related to financing transactions that are amortized, and reduced by the provision for impairment of receivables from the provision of subordinated financing related to infrastructure financing.

1) Gross Provision of Subordinated Financing Related to Infrastructure Financing
This item is filled with the value of the provision of subordinated financing related to infrastructure financing recorded at the gross value after being reduced by unearned interest income and other income and expenses related to financing transactions that are amortized.

2) Unearned Interest Income
This item is filled with unearned interest income by the reporting Infrastructure Financing Company for the provision of subordinated financing related to infrastructure financing.

4) Provision for Impairment of Receivables from the Provision of Subordinated Financing Related to Infrastructure Financing
This item is filled with the provision for impairment of receivables from the provision of subordinated financing related to infrastructure financing.

d. Net Other Financing Facility Activities or Provisions Related to Infrastructure Financing After Obtaining Financial Services Authority Approval This item is filled with the value of other activities or provisions of financing facilities related to infrastructure financing after obtaining approval from the Financial Services Authority originating from the business activities of the reporting Infrastructure Financing Company, recorded at the net value after being reduced by unearned interest income, other income and expenses related to financing transactions that are amortized, and the provision for impairment of receivables from other activities or provisions of financing facilities related to infrastructure financing after obtaining Financial Services Authority Approval.

1) Gross Other Financing Facility Activities or Provisions Related to Infrastructure Financing After Obtaining Financial Services Authority Approval
This item is filled with the value of other activities or provisions of financing facilities related to infrastructure financing after obtaining approval from the Financial Services Authority recorded at the gross value after being reduced by unearned interest income and other income and expenses related to financing transactions that are amortized.

2) Unearned Interest Income
This item is filled with unearned interest income by the reporting Infrastructure Financing Company for other activities or provisions of financing facilities related to infrastructure financing after obtaining approval from the Financial Services Authority.

4) Provision for Impairment of Receivables from Other Financing Facility Activities or Provisions Related to Infrastructure Financing After Obtaining Financial Services Authority Approval
This item is filled with the provision for impairment of receivables from other activities or provisions of financing facilities related to infrastructure financing after obtaining approval from the Financial Services Authority.

e. Net Other Financing Facility Activities or Provisions Not Related to Infrastructure Financing Based on Government Assignment This item is filled with the value of other activities or provisions of financing facilities not related to infrastructure financing based on government assignment originating from the business activities of the reporting Infrastructure Financing Company, recorded at the net value after being reduced by unearned interest income, other income and expenses related to financing transactions that are amortized, and the provision for impairment of receivables from other activities or provisions of financing facilities not related to infrastructure financing based on government assignment.

1) Gross Other Financing Facility Activities or Provisions Not Related to Infrastructure Financing Based on Government Assignment
This item is filled with the value of other activities or provisions of financing facilities not related to infrastructure financing based on government assignment recorded at the gross value after being reduced by unearned interest income and other income and expenses related to financing transactions that are amortized.

2) Unearned Interest Income
This item is filled with unearned interest income by the reporting Infrastructure Financing Company for other activities or provisions of financing facilities not related to infrastructure financing based on government assignment.

4) Provision for Impairment of Receivables from Other Financing Facility Activities or Provisions Not Related to Infrastructure Financing Based on Government Assignment
This item is filled with the provision for impairment of receivables from other activities or provisions of financing facilities not related to infrastructure financing based on government assignment.

Net Financing Receivables Based on Sharia Principles

a. Net Direct Financing for Infrastructure Financing Based on Sharia Principles This item is filled with the value of direct financing for infrastructure financing based on Sharia principles originating from the business activities of the Sharia Business Unit (UUS) of the reporting Infrastructure Financing Company, recorded at the net value after being reduced by deferred profit-sharing income, other income and expenses related to financing transactions that are amortized, and the provision for impairment of receivables from direct financing for infrastructure financing based on Sharia principles.

1) Gross Direct Financing for Infrastructure Financing Based on Sharia Principles
This item is filled with the value of direct financing for infrastructure financing based on Sharia principles using murabahah, mudharabah, musyarakah, musyarakah mutanaqisah (MMQ), ijarah, Al Ijarah Al Muntahiyah Bi Al-Tamlik (IMBT), and other contracts, recorded at the gross value after being reduced by deferred profit-sharing income and other income and expenses related to financing transactions that are amortized.

2) Deferred Profit-Sharing Income
This item is filled with deferred profit-sharing income by the UUS of the reporting Infrastructure Financing Company for direct lending for infrastructure financing based on Sharia principles.

3) Other Income and Expenses Related to Financing Transactions that are Amortized
This item is filled with other income and expenses related to financing transactions that are amortized by the UUS of the reporting Infrastructure Financing Company for direct financing for infrastructure financing based on Sharia principles.

4) Provision for Impairment of Receivables from Direct Financing for Infrastructure Financing Based on Sharia Principles
This item is filled with the provision for impairment of receivables from direct financing for infrastructure financing based on Sharia principles.

b. Net Refinancing of Infrastructure Financed by Other Parties Based on Sharia Principles This item is filled with the value of refinancing of infrastructure financed by other parties based on Sharia principles originating from the business activities of the UUS of the reporting Infrastructure Financing Company, recorded at the net value after being reduced by other income and expenses related to financing transactions that are amortized and the provision for impairment of receivables from refinancing of infrastructure financed by other parties based on Sharia principles.

1) Gross Refinancing of Infrastructure Financed by Other Parties Based on Sharia Principles
This item is filled with the value of refinancing of infrastructure financed by other parties based on Sharia principles using IMBT, MMQ, and other contracts originating from the business activities of the UUS of the reporting Infrastructure Financing Company, recorded at the gross value after being reduced by other income and expenses related to financing transactions that are amortized.

2) Other Income and Expenses Related to Financing Transactions that are Amortized
This item is filled with other income and expenses related to financing transactions that are amortized by the UUS of the reporting Infrastructure Financing Company for refinancing of infrastructure financed by other parties based on Sharia principles.

3) Provision for Impairment of Receivables from Refinancing of Infrastructure Financed by Other Parties Based on Sharia Principles
This item is filled with the provision for impairment of receivables from refinancing of infrastructure financed by other parties based on Sharia principles.

c. Net Provision of Subordinated Financing Related to Infrastructure Financing Based on Sharia Principles
This item is filled with the value of the provision of subordinated financing related to infrastructure financing based on Sharia principles, recorded at the net value after being reduced by other income and expenses related to financing transactions that are amortized and the provision for impairment of receivables from the provision of subordinated financing related to infrastructure financing based on Sharia principles.

1) Gross Provision of Subordinated Financing Related to Infrastructure Financing Based on Sharia Principles
This item is filled with the value of the provision of subordinated financing related to infrastructure financing based on Sharia principles, recorded at the gross value after being reduced by other income and expenses related to financing transactions that are amortized.

2) Other Income and Expenses Related to Financing Transactions that are Amortized
This item is filled with other income and expenses related to financing transactions that are amortized by the UUS of the reporting Infrastructure Financing Company for the provision of subordinated financing related to infrastructure financing based on Sharia principles.

3) Provision for Impairment of Receivables from the Provision of Subordinated Financing Related to Infrastructure Financing Based on Sharia Principles
This item is filled with the provision for impairment of receivables from the provision of subordinated financing related to infrastructure financing based on Sharia principles.

d. Net Other Financing Facility Activities or Provisions Related to Infrastructure Financing After Obtaining Financial Services Authority Approval Based on Sharia Principles This item is filled with the value of other activities or provisions of financing facilities related to infrastructure financing after obtaining approval from the Financial Services Authority based on Sharia principles originating from the business activities of the UUS of the reporting Infrastructure Financing Company, recorded at the net value after being reduced by other income and expenses related to financing transactions that are amortized and the provision for impairment of receivables from other activities or provisions of financing facilities related to infrastructure financing after obtaining approval from the Financial Services Authority based on Sharia principles.

1) Gross Other Financing Facility Activities or Provisions Related to Infrastructure Financing After Obtaining Financial Services Authority Approval Based on Sharia Principles
This item is filled with the value of other activities or provisions of financing facilities related to infrastructure financing after obtaining approval from the Financial Services Authority based on Sharia principles originating from the business activities of the UUS of the reporting Infrastructure Financing Company to related parties, recorded at the gross value after being reduced by other income and expenses related to financing transactions that are amortized.

2) Other Income and Expenses Related to Financing Transactions that are Amortized
This item is filled with other income and expenses related to financing transactions that are amortized by the UUS of the reporting Infrastructure Financing Company for other activities or provisions of financing facilities related to infrastructure financing after obtaining approval from the Financial Services Authority based on Sharia principles.

3) Provision for Impairment of Receivables from Other Financing Facility Activities or Provisions Related to Infrastructure Financing After Obtaining Financial Services Authority Approval Based on Sharia Principles
This item is filled with the provision for impairment of receivables from other activities or provisions of financing facilities related to infrastructure financing after obtaining approval from the Financial Services Authority based on Sharia principles.

e. Net Other Financing Facility Activities or Provisions Not Related to Infrastructure Financing Based on Government Assignment Based on Sharia Principles This item is filled with the value of other activities or provisions of financing facilities not related to infrastructure financing based on government assignment based on Sharia principles, recorded at the net value after being reduced by other income and expenses related to financing transactions that are amortized and the provision for impairment of receivables from other activities or provisions of financing facilities not related to infrastructure financing based on government assignment based on Sharia principles.

1) Gross Other Financing Facility Activities or Provisions Not Related to Infrastructure Financing Based on Government Assignment Based on Sharia Principles
This item is filled with the value of other activities or provisions of financing facilities not related to infrastructure financing based on government assignment based on Sharia principles, recorded at the gross value after being reduced by other income and expenses related to financing transactions that are amortized.

2) Other Income and Expenses Related to Financing Transactions that are Amortized
This item is filled with other income and expenses related to financing transactions that are amortized by the UUS of the reporting Infrastructure Financing Company for other activities or provisions of financing facilities not related to infrastructure financing based on government assignment based on Sharia principles.

3) Provision for Impairment of Receivables from Other Financing Facility Activities or Provisions Not Related to Infrastructure Financing Based on Government Assignment Based on Sharia Principles
This item is filled with the provision for impairment of receivables from other activities or provisions of financing facilities not related to infrastructure financing based on government assignment based on Sharia principles.

Capital Participation
This item is filled with the amount of capital participation in the form of shares by the reporting Infrastructure Financing Company in companies in the financial services sector, both in companies in the financial services sector and/or companies engaged in Infrastructure projects, both in rupiah and foreign currency. Shares held as part of capital participation are not for trading.

Capital Participation in the financial services sector consists of:
a. Capital Participation in Companies in the Financial Services Sector This item is filled with the amount of capital participation by the reporting Infrastructure Financing Company in companies in the financial services sector. Included in this sub-item are banks, financing companies, Infrastructure Financing Companies, venture capital companies, guarantee companies, insurance companies, and securities companies. b. Capital Participation in Companies Engaged in Infrastructure Projects This item is filled with the amount of capital participation by the reporting Infrastructure Financing Company in companies engaged in Infrastructure projects. This item must be detailed in Form 2300 (Detail of Capital Participation).

Receivables Related to Other Business Activities:
a. Receivables Related to Credit/Financing Support Provision This item is filled with the value of receivables related to the credit/financing support provision activities of the reporting Infrastructure Financing Company that have not been paid by other parties, including those conducted based on Sharia principles. b. Receivables Related to Consulting Service Provision This item is filled with the value of receivables related to the consulting service provision activities of the reporting Infrastructure Financing Company that have not been paid by other parties. This item must be detailed in Form 2350 (Detail of Receivables Related to Consulting Service Provision).
c. Receivables Related to Efforts to Find Swap Markets Related to Infrastructure Financing
This item is filled with the value of receivables related to the efforts to find swap markets related to infrastructure financing from the reporting Infrastructure Financing Company that have not been paid by other parties.
Net Fixed Assets and Inventories
a. Gross Fixed Assets and Inventories
This item covers fixed assets and inventories owned by the reporting Infrastructure Financing Company. b. Accumulated Depreciation of Fixed Assets and Inventories This item covers the accumulated depreciation of fixed assets and inventories up to the reporting date.
Net Intangible Assets
a. Gross Intangible Assets
This item covers intangible assets owned by the reporting Infrastructure Financing Company. b. Accumulated Amortization of Intangible Assets This item covers the accumulated amortization of intangible assets up to the reporting date.
Deferred Tax Assets
This item covers the amount of deferred tax assets recognized by the reporting Infrastructure Financing Company at the end of the reporting period, measured using the tax rate applicable to all deductible temporary differences and/or fiscal loss balances, to the extent that it is probable that they can be utilized to reduce future fiscal profits. This item is presented in the statement of financial position based on offsetting with the deferred tax liability item.
Other Assets
This item covers asset balances that cannot be included or classified into items 1 through 10 above, including among others, prepaid expenses.
This item must be detailed in Form 2490 (Detail of Other Assets).

LIABILITIES

Current Liabilities
This item covers the short-term liabilities of the reporting Infrastructure Financing Company to third parties with a maturity of not more than 30 (thirty) days. Included in this item are, among others, liabilities related to employee pension programs and insurance premiums of the reporting Infrastructure Financing Company.

a. Liabilities to Government
This item covers the current liabilities of the reporting Infrastructure Financing Company to the government.
Included in this sub-item are liabilities to the central government, regional governments, and foreign governments.

b. Liabilities to Multilateral Organizations
This item covers the current liabilities of the reporting Infrastructure Financing Company to multilateral organizations.

c. Liabilities to Banks
This item covers the current liabilities of the reporting Infrastructure Financing Company to banks, such as interest expenses on loans or returns on bank financing. The term "bank" refers to the definition in banking legislation. This sub-item must not be offset with the bank item in asset items.

d. Liabilities to Financial Institutions
This item covers the current liabilities of the reporting Infrastructure Financing Company to financial institutions other than banks. Included in this sub-item are liabilities to financing companies, Infrastructure Financing Companies, venture capital companies, guarantee companies, insurance companies, pension funds, securities companies, and other financial institutions.

e. Other Current Liabilities
This item covers current liabilities of the reporting Infrastructure Financing Company other than those in letters a through d.

Derivative Liabilities
This item covers all liabilities that represent potential losses arising from the difference between the contract value and the fair value of a derivative transaction on the reporting date. Derivative liabilities are only for hedging activities. This item must be detailed in Form 3010 (Detail of Derivative Instruments for Hedging).
Tax Payables
This item covers all tax liabilities of the reporting Infrastructure Financing Company that have not been paid in relation to applicable Indonesian tax regulations.
Loans/Funding Received
This item covers loans/funding received by the reporting Infrastructure Financing Company in rupiah or foreign currency from within or outside the country.

a. Loans/Funding Received from Government
This item covers loans/funding received by the reporting Infrastructure Financing Company in rupiah or foreign currency from the government, whether the Republic of Indonesia government or foreign governments.

1) Loans/Funding Received from the Republic of Indonesia Government
This item covers loans/funding received by the reporting Infrastructure Financing Company in rupiah or foreign currency originating from the Republic of Indonesia government, whether from the central or regional government.

2) Loans/Funding Received from Foreign Governments
This item covers loans/funding received by the reporting Infrastructure Financing Company in rupiah or foreign currency originating from foreign governments.

b. Loans/Funding Received from Multilateral Organizations This item covers loans/funding received by the reporting Infrastructure Financing Company in rupiah or foreign currency originating from multilateral organizations.

c. Loans/Funding Received from Banks
This item covers loans/funding received by the reporting Infrastructure Financing Company in rupiah or foreign currency from banks conducting operational activities in Indonesia or outside the country.

1) Loans/Funding Received from Domestic Banks
This item covers loans/funding received by the reporting Infrastructure Financing Company in rupiah or foreign currency from banks conducting operational activities in Indonesia. This sub-item must not be offset with the bank item in asset items.

2) Loans/Funding Received from Foreign Banks
This item covers loans/funding received by the reporting Infrastructure Financing Company in rupiah or foreign currency from banks conducting operational activities outside the country. This sub-item must not be offset with the bank item in asset items.

d. Loans/Funding Received from Non-Bank Financial Institutions This item covers loans/funding received by the reporting Infrastructure Financing Company in rupiah or foreign currency from non-bank financial institutions conducting operational activities in Indonesia or outside the country.

1) Loans/Funding Received from Domestic Non-Bank Financial Institutions
This item covers loans/funding received by the reporting Infrastructure Financing Company in rupiah or foreign currency from non-bank financial institutions conducting operational activities in Indonesia.

2) Loans/Funding Received from Foreign Non-Bank Financial Institutions
This item covers loans/funding received by the reporting Infrastructure Financing Company in rupiah or foreign currency from non-bank financial institutions conducting operational activities outside the country.

These items must be detailed in Form 2550 (Detail of Loans/Funding Received).

Securities/Sharia Securities Issued
This item covers the value of all securities/Sharia securities other than shares issued by the reporting Infrastructure Financing Company within or outside the country to obtain additional funds from the public through public offering mechanisms based on capital market legislation, including securities issued not through public offering mechanisms such as medium-term notes (MTN). This item must be detailed in Form 2600 (Detail of Securities Issued).
Post-Employment Benefits
This item covers all liabilities for all forms of benefits provided by the reporting Infrastructure Financing Company in exchange for services provided by workers or for termination of employment contracts. This item includes post-employment benefit liabilities and other long-term employee benefits (such as long-term paid leave, long-term service awards, or other long-term benefits).
Deferred Tax Liabilities
This item covers the amount of deferred tax liabilities recognized by the reporting Infrastructure Financing Company at the end of the reporting period, calculated using the applicable tax rate for all taxable temporary differences. This item is presented in the statement of financial position based on offsetting with the deferred tax asset item.
Subordinated Loans/Funding
This item covers loans/funding received by the reporting Infrastructure Financing Company with the following conditions:

with a minimum maturity of 5 (five) years;
in the event of liquidation, the claim right applies last among all existing loans/funding; and
stipulated in a notarial deed agreement between the reporting Infrastructure Financing Company and the lender/funder.

a. Domestic Subordinated Loans/Funding
This item covers subordinated loans/funding received by the reporting Infrastructure Financing Company in rupiah or foreign currency from within the country or residents.

b. Foreign Subordinated Loans/Funding
This item covers subordinated loans/funding received by the reporting Infrastructure Financing Company in rupiah or foreign currency from outside the country or non-residents. This item must be detailed in Form 2550 (Detail of Loans/Funding Received).

Other Liabilities
This item covers other liability balances that cannot be included or classified into items 1 through 7.
This item must be detailed in Form 2790 (Detail of Other Liabilities).

EQUITY

Capital
a. Paid-in Capital
This item covers the value of the capital of the reporting Infrastructure Financing Company that has been fully paid by the shareholders of the reporting Infrastructure Financing Company.

1) Authorized Capital
This item covers the authorized capital amount of the reporting Infrastructure Financing Company.

2) Unpaid Capital
This item covers the amount of capital that has not been paid in the reporting Infrastructure Financing Company.

b. Additional Paid-in Capital

1) Share Premium
This item covers the excess of paid-in capital received by the reporting Infrastructure Financing Company as a result of share prices exceeding their nominal value.

2) Donated Capital
This item covers the value of donated capital received by the reporting Infrastructure Financing Company.

3) Difference in Transaction Value of Restructuring Entities under Common Control
This item covers the difference between the transfer price and the book value of each restructuring transaction between entities under common control in accordance with applicable accounting standards.

4) Other Additional Paid-in Capital
This item covers additional paid-in capital other than items 1) through 3) in accordance with applicable accounting standards.

c. Discount
This item covers the shortfall in paid-in capital as a result of share prices being lower than their nominal value.

d. Treasury Stock
This item covers the amount of stock capital reacquired by the reporting Infrastructure Financing Company.

e. Equity Securities Issuance Costs
This item covers costs incurred by the reporting Infrastructure Financing Company when issuing shares.

Reserves
This item covers reserves formed in accordance with the articles of association and/or decisions of owners or the general meeting of shareholders.

a. General Reserve
This item covers reserves formed from the appropriation of retained earnings or net profit after tax.

b. Specific Reserve
This item covers the portion of profit after tax set aside for specific purposes.

Retained Earnings (Losses)
This item covers the retained earnings (losses) balance of the reporting Infrastructure Financing Company at the beginning of the reporting year.
Net Profit (Loss) After Tax
This item covers the profit (loss) of the reporting Infrastructure Financing Company during the accounting period, from the beginning of the year to the reporting date.
Other Equity Components
This item covers equity components of the reporting Infrastructure Financing Company arising from comprehensive transactions.

a. Balance of Other Equity Components

1) Balance of Gains (Losses) Due to Changes in Fixed Asset Revaluation Surplus
This item covers the balance of gains (losses) due to changes in fixed asset revaluation surplus by the reporting Infrastructure Financing Company at the beginning of the reporting year.

2) Balance of Gains (Losses) Due to Exchange Differences from Translating Financial Statements into Foreign Currency
This item covers the balance of gains (losses) due to exchange differences from translating financial statements into foreign currency by the reporting Infrastructure Financing Company at the beginning of the reporting year.

3) Balance of Gains (Losses) Due to Remeasurement of Available-for-Sale Financial Assets
This item covers the balance of gains (losses) due to remeasurement of available-for-sale financial assets by the reporting Infrastructure Financing Company at the beginning of the reporting year.

4) Balance of Gains (Losses) Due to the Effective Portion of Financial Hedging Instruments in Cash Flow Hedges
This item covers the balance of gains (losses) due to the effective portion of financial hedging instruments in cash flow hedges by the reporting Infrastructure Financing Company at the beginning of the reporting year.

5) Balance of Gains (Losses) on Other Equity Components in Accordance with Accounting Standards Principles
This item covers the balance of gains (losses) on other equity components in accordance with applicable accounting standards by the reporting Infrastructure Financing Company at the beginning of the reporting year.

b. Other Comprehensive Income (Loss) for the Current Period This item covers other comprehensive income/loss (OCI) by the reporting Infrastructure Financing Company during the accounting period, from the beginning of the year to the reporting date. The value of this item must be equal to the Other Comprehensive Income (Loss) item in Form 1200 (Statement of Profit or Loss and Other Comprehensive Income).

B. FORM 1110: ADMINISTRATIVE ACCOUNTS

FORM 1110 (ADMINISTRATIVE ACCOUNTS) FORMAT
Form 1110 (Administrative Accounts) is prepared in the following format:

Items	IDR	Foreign Currency	Total
1. Undrawn Loan/Funding Facilities Received
a. Government
1) Republic of Indonesia Government
2) Foreign Government
b. Multilateral Organizations
c. Banks
1) Domestic Banks
2) Foreign Banks
d. Non-Bank Financial Institutions
1) Domestic Non-Bank Financial Institutions
2) Foreign Non-Bank Financial Institutions
2. Undrawn Loan/Financing Facilities Provided to Debtors/Customers
3. Issuance of Standby Letters of Credit
a. Issuance of Standby Letters of Credit in Indonesia
b. Issuance of Standby Letters of Credit Outside Indonesia
4. Derivative Instruments for Hedging
a. Interest Rate Swap
b. Currency Swap
c. Cross Currency Swap
d. Spot
e. Forward
f. Forward Agreement
g. Option
h. Future
i. Others
5. Value of Funds Managed
6. Other Administrative Accounts
a. Written-Off Financing Receivables
b. Successfully Collected Written-Off Financing Receivables
c. Written-Off Financing Receivables
d. Transferred Financing with Collection Management
Total

2. EXPLANATION OF FORM 1110 (ADMINISTRATIVE ACCOUNTS)
Form 1110 (Administrative Accounts) is a report on transactions that have not yet effectively resulted in changes to assets and liabilities, as well as other important notes. Foreign currency administrative accounts are translated into rupiah using the mid-rate foreign exchange rate issued by Bank Indonesia at the end of the reporting period. Administrative accounts consist of:

1. Undrawn Loan/Funding Facilities Received
This item is filled with loan/funding facilities obtained from within or outside the country that are committed but have not yet been drawn down by the reporting Infrastructure Financing Company. This account is detailed as:
a. Government
1) Republic of Indonesia Government
2) Foreign Government
b. Multilateral Organizations
c. Banks
1) Domestic Banks
2) Foreign Banks
d. Non-Bank Financial Institutions
1) Domestic Non-Bank Financial Institutions
2) Foreign Non-Bank Financial Institutions

Undrawn Loan/Financing Facilities Provided to Debtors/Customers
This item is filled with loan/financing facilities provided by the reporting Infrastructure Financing Company to debtors/customers that are committed but have not yet been drawn down.
Issuance of Standby Letters of Credit
This item is filled with the nominal value of standby letters of credit issued by the reporting Infrastructure Financing Company as guarantees for the issuance of debt instruments to creditors. This account is detailed as:
a. Issuance of Standby Letters of Credit in Indonesia b. Issuance of Standby Letters of Credit Outside Indonesia
Derivative Instruments for Hedging
This account covers derivative assets held by the reporting Infrastructure Financing Company in connection with hedging activities performed for loan principal, loan interest rates, and/or payment terms. This account is detailed as:
a. Interest Rate Swap b. Currency Swap
c. Cross Currency Swap
d. Spot e. Forward f. Forward Agreement g. Option h. Future
i. Others
This item is detailed in Form 3010 (Detail of Derivative Instruments for Hedging).
Value of Funds Managed
This item is filled with the value of funds managed by the reporting Infrastructure Financing Company formed in accordance with legislation.
Other Administrative Accounts
This account covers information on other administrative accounts other than items 1 through 5.
This account is detailed as:
a. Written-Off Financing Receivables
This account covers the value of financing receivables that have been written off by the reporting Infrastructure Financing Company but have not yet been written off for collection purposes. b. Successfully Collected Written-Off Financing Receivables This account covers the value of financing receivables that have been written off but have been successfully collected again by the reporting Infrastructure Financing Company.
c. Written-Off Financing Receivables
This account covers the value of financing receivables that have been written off for collection purposes by the reporting Infrastructure Financing Company. d. Transferred Financing with Collection Management This account covers the value of financing receivables that have been transferred through a sales mechanism followed by collection management by the reporting Infrastructure Financing Company.

C. FORM 1200: STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME

FORM 1200 (STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME) FORMAT
Form 1200 (Statement of Profit or Loss and Other Comprehensive Income) is prepared in the following format:

Items	IDR	Foreign Currency	Total
(1) REVENUE
1. Operational Revenue
a. Revenue from Operational Activities
1) Interest Revenue from Loans Provided
a. Direct Lending for Infrastructure Financing
b. Refinancing of Infrastructure Financed by Third Parties
c. Subordinated Financing Related to Infrastructure Financing
d. Other Financing Facilities Activities Related to Infrastructure Financing After Obtaining Financial Services Authority Approval
e. Other Financing Facilities Activities Not Related to Infrastructure Financing Based on Government Assignment
2) Financing Revenue Provided Based on Sharia Principles
a. Direct Financing for Infrastructure Financing
1) Murabahah Margin
2) Mudharabah Profit Sharing
3) Musyarakah Profit Sharing
4) MMQ Profit Sharing
5) Ijarah Revenue
6) IMBT Revenue
7) Other Revenue/Profit Sharing
b. Refinancing of Infrastructure Financed by Third Parties
1) IMBT Revenue
2) MMQ Profit Sharing
3) Other Revenue/Profit Sharing
c. Subordinated Financing Related to Infrastructure Financing
d. Other Financing Facilities Activities Related to Infrastructure Financing After Obtaining Financial Services Authority Approval
e. Other Financing Facilities Activities Not Related to Infrastructure Financing Based on Government Assignment
b. Revenue from Other Business Activities
1) Revenue from Providing Credit/Financing Support
2) Revenue from Providing Consultation Services
3) Dividend Revenue from Equity Participation
4) Revenue from Efforts to Find Swap Markets Related to Infrastructure Financing
5) Gains from Equity Method Equity Participation
c. Other Operational Revenue Related to Financing
1) Administrative Revenue
2) Provision Revenue
3) Penalty/Damages Revenue (Ta’zir)
4) Other Operational Revenue Related to Other Financing
d. Other Operational Revenue
2. Non-Operational Revenue
a. Interest/Service Revenue/Giro/Ujrah/Profit Sharing
b. Investment Interest/Return Revenue
c. Other Non-Operational Revenue
(2) EXPENSES
1. Operational Expenses
a. Interest, Return, Provision, and Fee Expenses
1) Interest Expenses from Loans Received
2) Interest Expenses from Securities Issued
3) Ujrah/Return Expenses on Funding Received Based on Sharia Principles
4) Provision and Fee Expenses
b. Premium Expenses on Swap Transactions
c. Labor Expenses
1) Salary, Wage, and Allowance Expenses
2) Labor Development and Training Expenses
3) Other Labor Expenses
d. Marketing Expenses
e. Provision/Depreciation Expenses
1) Financing Receivables Write-Off Provision Expenses
i) Provision Expenses for Write-Off of Financing Receivables from Direct Lending for Infrastructure Financing
ii) Provision Expenses for Write-Off of Financing Receivables from Refinancing of Infrastructure Financed by Third Parties
iii) Provision Expenses for Write-Off of Financing Receivables from Subordinated Financing Related to Infrastructure Financing
iv) Provision Expenses for Write-Off of Financing Receivables from Other Financing Facilities Activities Related to Infrastructure Financing After Obtaining Financial Services Authority Approval
v) Provision Expenses for Write-Off of Financing Receivables from Other Financing Facilities Activities Not Related to Infrastructure Financing Based on Government Assignment
2) Provision Expenses for Write-Off of Financing Receivables Based on Sharia Principles
i) Provision Expenses for Write-Off of Financing Receivables from Direct Financing for Infrastructure Financing Based on Sharia Principles
ii) Provision Expenses for Write-Off of Financing Receivables from Refinancing of Infrastructure Financed by Third Parties Based on Sharia Principles
iii) Provision Expenses for Write-Off of Financing Receivables from Subordinated Financing Related to Infrastructure Financing Based on Sharia Principles
iv) Provision Expenses for Write-Off of Financing Receivables from Other Financing Facilities Activities Related to Infrastructure Financing After Obtaining Financial Services Authority Approval Based on Sharia Principles
v) Provision Expenses for Write-Off of Financing Receivables from Other Financing Facilities Activities Not Related to Infrastructure Financing Based on Government Assignment Based on Sharia Principles

Pos-Pos Rp Valas Jumlah
Based on Shariah Principles
3) Depreciation Expense of Fixed Assets and Inventory
4) Amortization Expense of Intangible Assets
f. Impairment Loss on Financial Assets
1) Placements in Banks
2) Securities Held
3) Loans Given
4) Others
g. Rental Expense h. Maintenance and Repair Expense
i. Administrative and General Expense
j. Other Operational Expenses
2. Non-Operational Expenses
(3) PROFIT (LOSS) BEFORE TAX
(4) ESTIMATED INCOME TAX
1. Current Year Tax
2. Deferred Tax (Income) Expense
(5) NET PROFIT (LOSS) AFTER TAX
(6) OTHER COMPREHENSIVE INCOME (LOSS) FOR THE CURRENT PERIOD
1. Gain (Loss) Due to Changes in Revaluation Surplus of Fixed Assets
2. Exchange Differences Due to Translation of Financial Statements in Foreign Currency
3. Gain (Loss) Due to Remeasurement of Financial Assets Available for Sale
4. Gain (Loss) Due to the Effective Portion of Financial Hedging Instruments in the Context of Cash Flow Hedging
5. Gain (Loss) on Other Equity Components
According to Financial Accounting Standards
(7) COMPREHENSIVE NET PROFIT (LOSS) FOR THE CURRENT YEAR

2. EXPLANATION OF FORM 1200 (INCOME STATEMENT AND OTHER COMPREHENSIVE INCOME REPORT)
Form 1200 (Income Statement and Other Comprehensive Income Report) includes a report that lists cumulative figures from the beginning of the reporting Infrastructure Financing Company's fiscal year up to the report date. The method for filling out the comprehensive income statement is detailed as follows:
(1) INCOME
1. Operational Income
This item covers all income from the main activities of the reporting Infrastructure Financing Company. a. Income from Operational Activities
1) Interest Income from Loans Given
This item covers all interest income obtained by the reporting Infrastructure Financing Company from direct lending activities for infrastructure financing, refinancing of infrastructure financed by other parties, provision of subordinated financing related to infrastructure financing, activities or provision of other financing facilities related to infrastructure financing after obtaining approval from the Financial Services Authority (OJK), and activities or provision of other financing facilities not related to infrastructure financing based on government assignment. a) Direct Lending for Infrastructure Financing This item is filled with interest income received by the reporting Infrastructure Financing Company from direct lending activities for infrastructure financing. b) Refinancing of Infrastructure Financed by Other Parties This item is filled with interest income received by the reporting Infrastructure Financing Company from refinancing activities of infrastructure financed by other parties. c) Provision of Subordinated Financing Related to Infrastructure Financing This item is filled with interest income received by the reporting Infrastructure Financing Company from activities providing subordinated financing related to infrastructure financing. d) Activities or Provision of Other Financing Facilities Related to Infrastructure Financing After Obtaining Approval from the Financial Services Authority This item is filled with interest income received by the reporting Infrastructure Financing Company from activities or provision of other financing facilities related to infrastructure financing after obtaining approval from the Financial Services Authority. e) Activities or Provision of Other Financing Facilities Not Related to Infrastructure Financing Based on Government Assignment This item is filled with interest income received by the reporting Infrastructure Financing Company from activities or provision of other financing facilities not related to infrastructure financing based on government assignment.

2) Financing Income Based on Shariah Principles
This item covers all margin/ujrah/profit-sharing income obtained by the Shariah Business Unit (UUS) of the reporting Infrastructure Financing Company from direct financing activities for infrastructure financing, refinancing of infrastructure financed by other parties, provision of subordinated financing related to infrastructure financing, activities or provision of other financing facilities related to infrastructure financing after obtaining approval from the Financial Services Authority, and activities or provision of other financing facilities not related to infrastructure financing based on government assignment conducted based on Shariah Principles. a) Direct Financing for Infrastructure Financing This item is filled with margin/profit-sharing income based on financing using murabahah, mudharabah, musyarakah, musyarakah mutanaqisah (MMQ), ijarah, Al Ijarah Al Muntahiyah Bi Al-Tamlik (IMBT), and other contracts received by the UUS of the reporting Infrastructure Financing Company from direct financing activities for infrastructure financing. b) Refinancing of Infrastructure Financed by Other Parties This item is filled with ujrah/profit-sharing income based on financing using IMBT, MMQ, and other contracts received by the UUS of the reporting Infrastructure Financing Company from refinancing activities of infrastructure financed by other parties. c) Provision of Subordinated Financing Related to Infrastructure Financing This item is filled with profit-sharing income received by the UUS of the reporting Infrastructure Financing Company from activities providing subordinated financing related to infrastructure financing. d) Activities or Provision of Other Financing Facilities Related to Infrastructure Financing After Obtaining Approval from the Financial Services Authority This item is filled with profit-sharing income received by the UUS of the reporting Infrastructure Financing Company from activities or provision of other financing facilities related to infrastructure financing after obtaining approval from the Financial Services Authority. e) Activities or Provision of Other Financing Facilities Not Related to Infrastructure Financing Based on Government Assignment This item is filled with profit-sharing income received by the UUS of the reporting Infrastructure Financing Company from activities or provision of other financing facilities not related to infrastructure financing based on government assignment. b. Income from Other Business Activities This item covers all income from other business activities obtained by the reporting Infrastructure Financing Company.
1) Income from Providing Credit/Financing Support
This item is filled with all income obtained by the reporting Infrastructure Financing Company from providing credit/financing support activities.
2) Income from Providing Consulting Services
This item is filled with all income obtained by the reporting Infrastructure Financing Company from providing consulting services.
3) Dividend Income from Equity Participation
This item is filled with all dividend income obtained by the reporting Infrastructure Financing Company from equity participation activities.
4) Income from Efforts to Find Swap Markets Related to Infrastructure Financing
This item is filled with all income obtained by the reporting Infrastructure Financing Company from efforts to find swap markets related to infrastructure financing.
5) Gain from Equity Participation Using the Equity Method
This item covers the net gain related to the transfer of equity participation assets to other parties using the equity method recognized for the current year period up to the report date.
c. Other Operational Income Related to Financing
This item covers other operational income related to the business activities of the reporting Infrastructure Financing Company, including administrative income, fee income, penalty income, and other operational income related to other financing.
1) Administrative Income
This item covers costs charged to debtors/customers for the use of financing facilities from the reporting Infrastructure Financing Company.
2) Fee Income
This item covers fee costs charged to debtors/customers.
3) Compensation Income (Ta’zir)
This item covers penalty/compensation (ta’zir) costs charged to customers.
4) Other Operational Income Related to Other Financing
This item is filled with income received from other operational activities related to other financing received by the reporting Infrastructure Financing Company. d. Other Operational Income This item covers other operational income received by the reporting Infrastructure Financing Company other than items in letters a, b, and c above.
2. Non-Operational Income
This item covers income from activities other than the main activities of the reporting Infrastructure Financing Company. a. Interest/Giro Service/Ujrah/Profit-Sharing Income This item covers interest/giro service/ujrah/profit-sharing income in Rupiah and/or foreign currency from placements made by the reporting Infrastructure Financing Company in the form of current assets such as giro, savings, and deposits in banks. b. Investment Interest/Return Income This item covers interest/return income in Rupiah and/or foreign currency from placements made by the reporting Infrastructure Financing Company in the form of securities/Shariah securities.
c. Other Non-Operational Income
This item covers non-operational income other than interest, giro service, and ujrah/profit-sharing income.

(2) EXPENSES

Operational Expenses
This item covers costs arising from the operational activities of the reporting Infrastructure Financing Company. a. Interest, Return, Provision, and Fee Expenses
1) Interest Expense from Loans Received
This item covers interest costs from loans received.
2) Interest Expense from Issued Securities
This item covers interest costs from issued securities.
3) Ujrah/Return Expense on Funding Received Based on Shariah Principles
This item covers return costs from funding received based on Shariah principles.
4) Provision and Fee Expenses
This item covers provision and fee costs from loans/funding received. b. Swap Transaction Premium Expense This item covers costs paid in relation to swap transactions.
c. Labor Expenses
1) Salary, Wages, and Allowance Expenses
This item covers basic salary, wages, and allowances paid to members of the Board of Commissioners, members of the Board of Directors, employees, and/or members of the Shariah Supervisory Board of the reporting Infrastructure Financing Company who are permanent or non-permanent employees, before deduction of income tax and other withholdings. Also included in this sub-item are honoraria, overtime pay, and welfare care.
2) Labor Development and Training Expenses
This item covers costs incurred by the reporting Infrastructure Financing Company for labor development and training.
3) Other Labor Expenses
This item covers costs incurred by the reporting Infrastructure Financing Company related to labor other than those included in salary, wages, and allowance sub-items and labor development/training. d. Marketing Expenses This item covers costs incurred by the reporting Infrastructure Financing Company related to marketing activities conducted. e. Provision/Depreciation Expenses
1) Provision Expense for Write-Off of Financing Receivables
This item covers provision costs for write-off of financing receivables conducted by the reporting Infrastructure Financing Company. i) Provision Expense for Write-Off of Financing Receivables from Direct Lending for Infrastructure Financing This item covers provision costs for write-off of financing receivables from direct lending for infrastructure financing. ii) Provision Expense for Write-Off of Financing Receivables from Refinancing of Infrastructure Financed by Other Parties This item covers provision costs for write-off of financing receivables from refinancing of infrastructure financed by other parties. iii) Provision Expense for Write-Off of Financing Receivables from Provision of Subordinated Financing Related to Infrastructure Financing This item covers provision costs for write-off of financing receivables from provision of subordinated financing related to infrastructure financing. iv) Provision Expense for Write-Off of Financing Receivables from Activities or Provision of Other Financing Facilities Related to Infrastructure Financing After Obtaining Approval from the Financial Services Authority This item covers provision costs for write-off of financing receivables from activities or provision of other financing facilities related to infrastructure financing after obtaining approval from the Financial Services Authority. v) Provision Expense for Write-Off of Financing Receivables from Activities or Provision of Other Financing Facilities Not Related to Infrastructure Financing Based on Government Assignment This item covers provision costs for write-off of financing receivables from activities or provision of other financing facilities not related to infrastructure financing based on government assignment.
2) Provision Expense for Write-Off of Financing Receivables Based on Shariah Principles
This item covers provision costs for write-off of financing receivables based on Shariah principles conducted by the UUS of the reporting Infrastructure Financing Company. i) Provision Expense for Write-Off of Direct Financing for Infrastructure Financing Based on Shariah Principles This item covers provision costs for write-off of direct financing for infrastructure financing based on Shariah principles. ii) Provision Expense for Write-Off of Financing Receivables from Refinancing of Infrastructure Financed by Other Parties Based on Shariah Principles This item covers provision costs for write-off of financing receivables from refinancing of infrastructure financed by other parties based on Shariah principles. iii) Provision Expense for Write-Off of Financing Receivables from Provision of Subordinated Financing Related to Infrastructure Financing Based on Shariah Principles This item covers provision costs for write-off of financing receivables from provision of subordinated financing related to infrastructure financing based on Shariah principles. iv) Provision Expense for Write-Off of Financing Receivables from Activities or Provision of Other Financing Facilities Related to Infrastructure Financing After Obtaining Approval from the Financial Services Authority Based on Shariah Principles This item covers provision costs for write-off of financing receivables from activities or provision of other financing facilities related to infrastructure financing after obtaining approval from the Financial Services Authority based on Shariah principles. v) Provision Expense for Write-Off of Financing Receivables from Activities or Provision of Other Financing Facilities Not Related to Infrastructure Financing Based on Government Assignment Based on Shariah Principles This item covers provision costs for write-off of financing receivables from activities or provision of other financing facilities not related to infrastructure financing based on government assignment based on Shariah principles.
3) Depreciation Expense of Fixed Assets and Inventory
This item covers depreciation costs of fixed assets and inventory.
4) Amortization Expense of Intangible Assets
This item covers amortization costs of intangible assets. f. Impairment Loss on Financial Assets This item covers costs incurred by the reporting Infrastructure Financing Company related to the impairment of financial assets.
1) Placements in Banks
This item covers costs incurred by the reporting Infrastructure Financing Company related to the impairment of financial assets on assets placed in banks.
2) Securities Held
This item covers costs incurred by the reporting Infrastructure Financing Company related to the impairment of financial assets on assets in the form of securities held.
3) Loans Given
This item covers costs incurred by the reporting Infrastructure Financing Company related to the impairment of financial assets on assets in the form of loans given.
4) Others
This item covers costs incurred by the reporting Infrastructure Financing Company related to the impairment of financial assets on other assets other than items 1), 2), and 3) above. g. Rental Expense This item contains all rental costs paid by the reporting Infrastructure Financing Company, such as office rent, house or building rent, and equipment rent. h. Maintenance and Repair Expense This item covers costs incurred by the reporting Infrastructure Financing Company for maintenance and/or repair of fixed assets, office inventory, and others.
i. Administrative and General Expense
This item covers costs for the use of goods or services, such as lighting, water, telephone, telegram, and office equipment costs. j. Other Operational Expenses This item covers costs other than items in letters a through h.
2. Non-Operational Expenses
This item covers expenses incurred by the reporting Infrastructure Financing Company other than for the main activities of the reporting Infrastructure Financing Company. (3) PROFIT (LOSS) BEFORE TAX This item covers the total income minus total expenses of the reporting Infrastructure Financing Company before deduction of tax. (4) ESTIMATED INCOME TAX
1. Current Year Tax
This item covers the estimated income tax expense calculated progressively from the current year's profit up to the report date.
2. Deferred Tax (Income) Expense
This item covers the amount of deferred tax (expense) related to the amount of deferred tax assets (liabilities) recognized for the current year period up to the report date.

(5) NET PROFIT (LOSS) AFTER TAX
This item covers profit (loss) after deduction of estimated income tax, including current year tax and deferred tax (expense) recognized for the current year period up to the report date. (6) OTHER COMPREHENSIVE INCOME (LOSS) FOR THE CURRENT PERIOD This item covers other comprehensive income (OCI) gain (loss) by the reporting Infrastructure Financing Company during the accounting period, from the beginning of the year up to the report date.

Gain (Loss) Due to Changes in Revaluation Surplus of Fixed Assets
This item covers the net gain or loss related to the revaluation of fixed assets recognized for the current year period up to the report date. This item is presented in the income statement based on compensation (offset) with loss items.
Exchange Differences Due to Translation of Financial Statements in Foreign Currency
This item covers the net gain or loss related to exchange differences from translating financial statements in foreign currency recognized for the current year period up to the report date. This item is presented in the income statement based on compensation (offset) with loss items.
Gain (Loss) Due to Remeasurement of Financial Assets Available for Sale
This item covers the net gain or loss related to financial assets available for sale recognized for the current year period up to the report date. This item is presented in the income statement based on compensation (offset) with loss items.
Gain (Loss) Due to the Effective Portion of Financial Hedging Instruments in the Context of Cash Flow Hedging
This item covers the net gain or loss related to cash flow hedging recognized for the current year period up to the report date. This item is presented in the income statement based on compensation (offset) with loss items.
Gain (Loss) on Other Equity Components According to Financial Accounting Standards
This item covers the net gain or loss other than items 1 through 4. This item is presented in the income (loss) statement based on compensation (offset) with loss items. (7) COMPREHENSIVE NET PROFIT (LOSS) FOR THE CURRENT YEAR This item covers the net profit (loss) after tax plus other comprehensive income (loss).

D. FORM 1300: CASH FLOW STATEMENT
1. FORMAT OF FORM 1300 (CASH FLOW STATEMENT)
Form 1300 (Cash Flow Statement) is prepared according to the following format:
Pos-Pos Rp Valas Jumlah
I. Net Cash Flow from Operating Activities
1. Cash Inflows from Operating Activities
a. Cash Inflows from Direct Lending for Infrastructure Financing b. Cash Inflows from Refinancing of Infrastructure Financed by Other Parties
c. Cash Inflows from Provision of Subordinated Financing Related to Infrastructure Financing
d. Cash Inflows from Activities or Provision of Other Financing Facilities Related to Infrastructure Financing After Obtaining Approval from the Financial Services Authority e. Cash Inflows from Activities or Provision of Other Financing Facilities Not Related to Infrastructure Financing Based on Government Assignment f. Cash Inflows from Financing Activities Based on Shariah Principles g. Cash Inflows from Other Business Activities
1) Cash Inflows from Providing Credit/Financing Support
2) Cash Inflows from Providing Consulting Services
3) Cash Inflows from Efforts to Find Swap Markets Related to Infrastructure Financing
h. Cash Inflows from Other Operational Income
2. Cash Outflows for Operating Activities

Pos-Pos Rp Valas Jumlah a. Cash Outflows for Direct Lending for Infrastructure Financing b. Cash Outflows for Refinancing of Infrastructure Financed by Other Parties
c. Cash Outflows for Provision of Subordinated Financing Related to Infrastructure Financing
d. Cash Outflows for Activities or Provision of Other Financing Facilities Related to Infrastructure Financing After Obtaining Approval from the Financial Services Authority e. Cash Outflows for Activities or Provision of Other Financing Facilities Not Related to Infrastructure Financing Based on Government Assignment f. Cash Outflows for Financing Activities Based on Shariah Principles g. Cash Outflows for Other Business Activities
1) Cash Outflows for Providing Credit/Financing Support
2) Cash Outflows for Providing Consulting Services
3) Cash Outflows for Efforts to Find Swap Markets Related to Infrastructure Financing
h. Cash Outflows for Payment of Interest/Ujrah/Operational Return
i. Cash Outflows for Payment of General and Administrative Expenses
j. Cash Outflows for Payment of Income Tax k. Cash Outflows for Payment of Other Operating Activities
II. Net Cash Flow from Investing Activities

Pos-Items Rp Foreign Currency Total
1. Cash Inflows from Investing Activities
a. Cash Inflows from Disposal of Equity Investments b. Cash Inflows from Sale of Land, Buildings, and Equipment
c. Cash Inflows from Sale of Intangible Assets
d. Cash Inflows from Sale of Securities e. Cash Inflows from Dividends f. Cash Inflows from Receipt of Interest/Sharia Returns/Yield from Investing Activities g. Cash Inflows from Other Investing Activities
2. Cash Outflows for Investing Activities
a. Cash Outflows for Equity Investments b. Cash Outflows for Purchase of Land, Buildings, and Equipment
c. Cash Outflows for Purchase of Intangible Assets
d. Cash Outflows for Acquisition of Securities e. Cash Outflows for Other Investing Activities
III. Net Cash Flows from Financing Activities
1. Cash Inflows from Financing Activities
a. Cash Inflows from Loans and Issuance of Securities b. Cash Inflows from Issuance of Share Capital
c. Cash Inflows from Shariah-Based Financing
d. Cash Inflows from Other Financing
2. Cash Outflows for Financing Activities
a. Cash Outflows for Principal Repayment of Loans and Issued Securities b. Cash Outflows for Interest Payment on Loans and Issued Securities
c. Cash Outflows for Withdrawal of Company Capital

Pos-Items Rp Foreign Currency Total
Infrastructure Financing
(Treasury Stock) d. Cash Outflows for Dividend Payments e. Cash Outflows for Shariah-Based Financing f. Cash Outflows for Other Financing
IV. Surplus (Deficit) in Cash and Cash Equivalents Due to Exchange Rate Changes
V. Net Increase (Decrease) in Cash and Cash Equivalents
VI. Cash and Cash Equivalents at the Beginning of the Period
VII. Cash and Cash Equivalents at the End of the Period

2. EXPLANATION OF FORM 1300 (CASH FLOW STATEMENT)
Form 1300 (Cash Flow Statement) is a financial report prepared using the cash basis. All items in the cash flow statement are created and calculated based on the involvement of cash and cash equivalents from the beginning of the reporting year up to the reporting date. This applies to both receipt and expenditure items. In the foreign currency column, cash flows and cash equivalents are separated based on transaction groups that affect the reporting Infrastructure Financing Company's current accounts at foreign banks and transactions with parties other than foreign banks.
I. Net Cash Flows from Operating Activities
1. Cash Inflows from Operating Activities
a. Cash Inflows from Direct Lending for Infrastructure Financing This item contains all receipts originating from direct lending activities. b. Cash Inflows from Refinancing of Infrastructure Financed by Other Parties This item contains all receipts originating from refinancing activities for infrastructure financed by other parties.
c. Cash Inflows from Subordinated Financing Related to Infrastructure Financing
This item contains all receipts originating from subordinated financing activities related to infrastructure financing. d. Cash Inflows from Other Financing Facility Activities or Provision Related to Infrastructure Financing After Obtaining Financial Services Authority Approval This item contains all receipts originating from other financing facility activities or provision related to infrastructure financing after obtaining approval from the Financial Services Authority. e. Cash Inflows from Other Financing Facility Activities or Provision Not Related to Infrastructure Financing Based on Government Assignment This item contains all receipts originating from other financing facility activities or provision not related to infrastructure financing based on government assignment. f. Cash Inflows from Financing Activities Provided Based on Shariah Principles This item contains all receipts originating from financing activities provided based on Shariah principles, which consist of:
1) direct financing for infrastructure financing;
2) refinancing of infrastructure financed by other parties;
3) subordinated financing related to infrastructure financing;
4) other financing facility activities or provision related to infrastructure financing after obtaining approval from the Financial Services Authority; and/or
5) other financing facility activities or provision not related to infrastructure financing based on government assignment.
g. Cash Inflows from Other Business Activities
1) Cash Inflows from Credit/Financing Support Provision
This item contains all receipts originating from credit/financing support provision activities.
2) Cash Inflows from Consulting Service Provision
This item contains all receipts from consulting service provision activities.
3) Cash Inflows from Efforts to Find Swap Markets Related to Infrastructure Financing
This item contains all receipts from efforts to find swap markets related to infrastructure financing. h. Cash Inflows from Other Operating Income This item contains all receipts not originating from the main activities above. This item can be sourced from receipts from written-off receivables, administrative income, interest not originating from debtors in cash form, and other income not originating from main activities.
2. Cash Outflows for Operating Activities
a. Cash Outflows for Direct Lending for Infrastructure Financing This item contains all payments made related to direct lending activities for infrastructure financing. b. Cash Outflows for Refinancing of Infrastructure Financed by Other Parties This item contains all payments made related to refinancing activities for infrastructure financed by other parties.
c. Cash Outflows for Subordinated Financing Related to Infrastructure Financing
This item contains all payments made related to subordinated financing activities related to infrastructure financing. d. Cash Outflows for Other Financing Facility Activities or Provision Related to Infrastructure Financing After Obtaining Financial Services Authority Approval This item contains all expenditures from other financing facility activities or provision related to infrastructure financing after obtaining approval from the Financial Services Authority. e. Cash Outflows for Other Financing Facility Activities or Provision Not Related to Infrastructure Financing Based on Government Assignment This item contains all expenditures from other financing facility activities or provision not related to infrastructure financing based on government assignment. f. Cash Outflows for Financing Activities Based on Shariah Principles This item contains all expenditures made in connection with financing activities provided based on Shariah principles, which consist of:
1) direct financing for infrastructure financing;
2) refinancing of infrastructure financed by other parties;
3) subordinated financing related to infrastructure financing;
4) other financing facility activities or provision related to infrastructure financing after obtaining approval from the Financial Services Authority; and/or
5) other financing facility activities or provision not related to infrastructure financing based on government assignment.
g. Cash Outflows for Other Business Activities
1) Cash Outflows for Credit/Financing Support Provision
This item contains all payments made related to credit/financing support provision activities.
2) Cash Outflows for Consulting Service Provision
This item contains all payments made related to consulting service provision activities.
3) Cash Outflows for Efforts to Find Swap Markets Related to Infrastructure Financing
This item contains all payments made related to efforts to find swap markets related to infrastructure financing. h. Cash Outflows for Payment of Operational Interest/Sharia Returns/Yield This item contains all expenditures resulting from interest/Sharia returns/yield payments for loans/financing used.
i. Cash Outflows for Payment of General and Administrative Expenses
This item contains all labor costs, rental expenses, consultant fees, maintenance and repair expenses, insurance premiums, other annuity payments, and other administrative expenses not originating from the main activities of the reporting Infrastructure Financing Company. j. Cash Outflows for Payment of Income Tax This item is specifically used to record the reporting Infrastructure Financing Company's income tax payments during the reporting period. k. Cash Outflows for Payment of Other Operating Activities This item contains all expenditures resulting from other operating activities not yet covered in the previous items.
II. Net Cash Flows from Investing Activities
1. Cash Inflows from Investing Activities
a. Cash Inflows from Disposal of Equity Investments This item contains the results of equity investment disposals involving cash and other related income. b. Cash Inflows from Sale of Land, Buildings, and Equipment This item contains cash receipts from the sale of land, buildings, and equipment. If the sale involves expenditures for administrative expenses and other expenses to be borne by the reporting Infrastructure Financing Company, this item contains the net income from the land sale after deducting expenses to be paid by the reporting Infrastructure Financing Company.
c. Cash Inflows from Sale of Intangible Assets
This item contains cash receipts from the sale of intangible assets. If the sale involves expenditures for administrative expenses and other expenses to be borne by the reporting Infrastructure Financing Company, this item contains the net income from the land sale after deducting expenses to be paid by the reporting Infrastructure Financing Company. d. Cash Inflows from Sale of Securities If the reporting Infrastructure Financing Company sells back long-term securities not intended for trading, the sale proceeds must be reported in this cash receipt item net of all costs payable in connection with the transaction. e. Cash Inflows from Dividends This item contains cash receipts from dividend income from the reporting Infrastructure Financing Company's investments in shares of other companies. f. Cash Inflows from Receipt of Interest/Sharia Returns/Yield from Investing Activities This item contains cash receipts from interest/Sharia returns/yield income from investing activities in securities conducted by the reporting Infrastructure Financing Company. g. Cash Inflows from Other Investing Activities This item contains cash receipts from other investing activities not included in the items above.
2. Cash Outflows for Investing Activities
a. Cash Outflows for Equity Investments
This item contains all payments made related to equity investment activities. b. Cash Outflows for Purchase of Land, Buildings, and Equipment This item contains cash expenditures for land, buildings, and equipment purchase transactions. If the reporting Infrastructure Financing Company makes cash payments for other expenses in this transaction, this item must be recorded net by deducting other expenses incurred to acquire it from the acquisition cost.
c. Cash Outflows for Purchase of Intangible Assets
This item contains cash expenditures for intangible asset purchase transactions. If the reporting Infrastructure Financing Company makes cash payments for other expenses in this transaction, this item must be recorded net by deducting other expenses incurred to acquire it from the acquisition cost. d. Cash Outflows for Acquisition of Securities This item contains cash expenditures for investing activities conducted in the context of securities acquisition transactions. If the reporting Infrastructure Financing Company makes cash payments for other expenses in this transaction, this item must be recorded net by deducting other expenses incurred to acquire it from the acquisition cost. e. Cash Outflows for Other Investing Activities This item contains cash expenditures for other investing activities not included in the items above.
III. Net Cash Flows from Financing Activities
1. Cash Inflows from Financing Activities
a. Cash Inflows from Loans and Issuance of Securities This item contains cash receipts from loan receipts and proceeds from the issuance of securities by the reporting Infrastructure Financing Company. b. Cash Inflows from Issuance of Share Capital This item contains cash receipts from the proceeds of share capital issuance by the reporting Infrastructure Financing Company.
c. Cash Inflows from Shariah-Based Financing
This item contains cash receipts from Shariah-based financing. d. Cash Inflows from Other Financing This item contains cash receipts from other financing not included in the items above.
2. Cash Outflows for Financing Activities
a. Cash Outflows for Principal Repayment of Loans and Issued Securities This item contains cash expenditures for repaying loan principal and issued securities to creditors and/or investors. b. Cash Outflows for Interest Payment on Loans and Issued Securities This item contains cash expenditures for paying interest on loans and issued securities to creditors and/or investors.
c. Cash Outflows for Withdrawal of Company Capital (Treasury Stock)
This item contains cash expenditures for transactions involving the withdrawal of share capital by the reporting Infrastructure Financing Company. d. Cash Outflows for Dividend Payments This item contains cash expenditures for dividend payments to shareholders of the reporting Infrastructure Financing Company. e. Cash Outflows for Shariah-Based Financing This item contains cash expenditures for Shariah-based financing. f. Cash Outflows for Other Financing This item contains all cash expenditures for financing activities not included in the items above.
IV. Surplus (Deficit) in Cash and Cash Equivalents Due to Exchange Rate Changes
This item contains the amount of change in cash and cash equivalents due to foreign exchange rates during the reporting year period up to the reporting date.
V. Net Increase (Decrease) in Cash and Cash Equivalents
This item contains the amount of net increase or decrease in cash and cash equivalents during the reporting year period up to the reporting date.
VI. Cash and Cash Equivalents at the Beginning of the Period
This item contains the amount of cash and cash equivalent positions at the beginning of the reporting year period for the reporting Infrastructure Financing Company.
VII. Cash and Cash Equivalents at the End of the Period
This item contains the amount of cash and cash equivalent positions at the end of the reporting date period for the reporting Infrastructure Financing Company.

E. FORM 2100: DETAIL OF FINANCING PROVIDED

FORMAT OF FORM 2100 (DETAIL OF FINANCING PROVIDED)
Form 2100 (Detail of Financing Provided) is prepared according to the following format:
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
Debtor Number
Debtor Name
Debtor Group Name
Debtor Business Category
Sustainable Finance Business Category
Debtor Classification
Related Status
Economic Sector of Business Activity
Project Location District/City
Contract Number
Financing Type
(12) (13) (14) (15) (16)
Duration
Initial Financing Value
Gross Financing Receivable Claims
Principal Financing Receivable Claims
Start Date
End Date
Currency Type
In Original Currency Value
In Rupiah Equivalent
In Original Currency Value
In Rupiah Equivalent
(17) (18) (19) (20) (21) (22)
Interest Rate/Margin/Sharia Return/Profit Share Deferred Interest/Margin/Sharia Return/Profit Share Administrative Income Provision Income Payment Quality Last Installment Type Value Level In Original Currency In Rupiah Equivalent Installment Date Installment Number Installment Value (23) (24) (25) (26) (27) Impairment Loss Reserve Guarantee Proportion Credit or Credit Insurance Insurance/Guarantee Company Name Insurance/Guarantee Duration Collateral Information Asset Method Good Asset Less Good Asset Bad Asset Collateral Type Collateral Value
EXPLANATION OF FORM 2100 (DETAIL OF FINANCING PROVIDED)
Form 2100 (Detail of Financing Provided) contains details of each financing activity, whether it is direct lending for infrastructure financing, refinancing of infrastructure financed by other parties, subordinated financing related to infrastructure financing, other financing facility activities or provision related to infrastructure financing after obtaining Financial Services Authority approval, other financing facility activities or provision not related to infrastructure financing based on government assignment, or financing based on Shariah principles. In essence, it must be filled into the financing details according to the reporting period. Debtors receiving financing facilities other than the criteria above must not be combined with other debtors. Thus, each column must be filled with the relevant code with the following explanations:
(1) Debtor Number
This item is filled with the unique code number of each debtor receiving financing facilities from the reporting Infrastructure Financing Company. The Debtor Number can use the debtor identification number submitted in the financial information service system. If the reporting Infrastructure Financing Company is not yet required to be a reporter in the financial information service system, this item can be filled with the debtor identification number at the credit information management institution. However, after the reporting Infrastructure Financing Company is required to become a reporter in the financial information service system, the reporting Infrastructure Financing Company must adjust to the debtor identification number submitted in the financial information service system. (2) Debtor Name This item is filled with the names of parties receiving financing facilities from the reporting Infrastructure Financing Company. (3) Debtor Group Name This item is filled with the debtor group. If the debtor is the government, either central or regional government, this item can be left blank. (4) Debtor Business Category This item is filled with the debtor's business category based on the debtor's business scale, divided into categories as follows:

large business
medium business
small business
micro business
Regulations regarding the debtor's business scale refer to laws regarding micro, small, and medium enterprises. If the debtor is the government, either central or regional government, this item can be left blank. (5) Sustainable Finance Business Category This item is filled with the debtor's business category meeting sustainable finance criteria as regulated in Financial Services Authority Regulations regarding the implementation of sustainable finance for financial service institutions. If the debtor is the government, either central or regional government, this item can be left blank. (6) Debtor Classification This item is filled with the classification or group of debtors receiving financing facilities from the reporting Infrastructure Financing Company. (7) Related Status This item is filled with the relationship with the reporting Infrastructure Financing Company.
Related to Infrastructure Financing Company
Related to Infrastructure Financing Company refers to parties receiving financing facilities from the reporting Infrastructure Financing Company that are related to the reporting Infrastructure Financing Company.
Not Related to Infrastructure Financing Company
Not related to Infrastructure Financing Company refers to parties receiving financing facilities from the reporting Infrastructure Financing Company that are not related to the reporting Infrastructure Financing Company. (8) Economic Sector of Business Activity This item is filled with the standard classification of economic activities in Indonesia. The economic sector details are based on the standard Indonesian business activity classification in effect. If financing is used to finance more than one type of economic activity that cannot be separated, the classification focuses on the priority economic sector (the sector receiving the largest financing facility). If the debtor is the government, either central or regional government, this item can be left blank. (9) Project Location District/City This item is filled with the location where the financed project activity is located/used. (10) Contract Number This item is filled with the sequential number of the financing agreement used in the contract by the reporting Infrastructure Financing Company. (11) Financing Type This item is filled with the type of financing, namely:
a. direct lending for infrastructure financing; b. refinancing of infrastructure financed by other parties;
c. subordinated financing related to infrastructure financing;
d. other financing facility activities or provision related to infrastructure financing after obtaining Financial Services Authority approval; e. other financing facility activities or provision not related to infrastructure financing based on government assignment; and/or f. financing based on Shariah principles. (12) Duration
Start Date
This item is filled with the start date of the contract as stated in the financing agreement.
End Date
This item is filled with the end date of the contract as stated in the financing agreement.
(13) Initial Financing Value
This item is filled with the financing value actually disbursed by the reporting Infrastructure Financing Company at the beginning of the contract signing. The value in this column is filled with the initial financing value which remains fixed during the contract period. The value in this item is filled in Rupiah. (14) Gross Financing Receivable Claims
In Original Currency Value
This item is filled with the total gross financing receivable claims including deferred interest/margin/Sharia return/profit share, in original currency other than Rupiah. If the currency type is Rupiah, the value in this column can be left blank.
In Rupiah Equivalent
This item is filled with the total gross financing receivable claims including deferred interest/margin/Sharia return/profit share, in Rupiah currency, or other currency converted to Rupiah using the Bank Indonesia middle exchange rate. (15) Principal Financing Receivable Claims
In Original Currency Value
This item is filled with the principal financing receivable value in original currency other than Rupiah. If the currency type is Rupiah, the value in this column can be left blank.
In Rupiah Equivalent
This item is filled with the value of financing receivables in rupiah, or in other currencies after being converted into rupiah using the Bank Indonesia middle exchange rate. (16) Currency Type This item is filled with the type of currency used in the financing agreement. (17) Interest Rate/Margin/Ujrah/Profit Sharing
Type
This item is filled with the type of interest rate/margin/ujrah/profit sharing according to the agreement of the parties contained in the contract agreement in the form of:
floating interest rate
fixed interest rate
margin
ujrah
profit sharing ratio
Value
This item is filled with the nominal value of interest/margin/ujrah/profit sharing income agreed upon by the parties contained in the financing contract.
Rate
This item is filled with the percentage of interest rate or discount per year (per annum) as contained in the financing agreement. For Sharia financing activities, this item is filled with the percentage of margin/ujrah/profit sharing per year (per annum) as contained in the financing agreement. (18) Deferred Interest/Margin/Ujrah/Profit Sharing
In Original Currency Value
This item is filled with the value of deferred interest/margin/ujrah/profit sharing in the original currency other than rupiah. If the currency type is rupiah, the value in this column can be left blank.
In Rupiah Equivalent
This item is filled with the value of deferred interest/margin/ujrah/profit sharing in rupiah, or in other currencies after being converted into rupiah using the Bank Indonesia middle exchange rate. Included in deferred interest/margin/ujrah/profit sharing are other income and costs amortized in connection with financing transactions. (19) Administrative Income This item is filled with the nominal amount of administrative income received by the reporting Infrastructure Financing Company from the debtor. (20) Provision Income This item is filled with the nominal amount of provision income received by the reporting Infrastructure Financing Company from the debtor in connection with the financing provided. (21) Quality This item is filled with the financing quality assessed using criteria in accordance with the rules for classifying the quality of productive assets of the reporting Infrastructure Financing Company based on the Financial Services Authority Regulation regarding Infrastructure Financing Companies, namely:
current
special attention
doubtful
in doubt
non-performing
(22) Final Installment Payment
This item is filled with the details of the final installment payment for the financing principal and/or interest/margin/ujrah/profit sharing paid by the debtor to the reporting Infrastructure Financing Company.
Date
This item is filled with the date, month, and year of the final payment of principal and/or interest/margin/ujrah/profit sharing.
Installment Number
This item is filled with information regarding which installment period.
Installment Value
This item is filled with the nominal amount of the installment per month.
(23) Provision for Impairment Losses
Method
This item is filled with the method of forming the Provision for Impairment Losses, namely:
individual;
collective.
Good Assets
This item is filled with the provision value formed for the decline in assets that have low financing risk and have not experienced an increase in financing risk.
Less Good Assets
This item is filled with the provision value formed for the decline in assets that have experienced a significant increase in financing risk compared to since the date the assets were initially acquired.
Bad Assets
This item is filled with the provision value formed for the decline in assets that have experienced a worsening of financing risk compared to since the date the assets were initially acquired. (24) Proportion of Credit Guarantees or Credit Insurance This item is filled with the proportion of financing receivables that receive risk mitigation in the form of credit guarantees or credit insurance, with a value between 0%-100%. In the event that financing receivables do not receive credit guarantees or credit insurance, this item is filled with 0%. (25) Name of Insurance/Guarantee Company This item is filled with the name of the insurance/guarantee company providing credit insurance/guarantee coverage against financing receivables. (26) Insurance/Guarantee Duration This item is filled with the number of months of credit insurance/guarantee coverage against financing receivables. (27) Collateral Information

Type of Collateral
The type of collateral is the type of goods used as financing collateral, as grouped as follows:

Productive Goods
Consumer Goods
Time Deposits
Precious Metals
Securities
Guarantees

Value of Collateral
The value of collateral is the rupiah value of each pledged good. Fill in the value that can be calculated as a provision for write-off of financing receivables (in thousands of rupiah), in accordance with regulations in the Financial Services Authority Circular regarding the financial health of Infrastructure Financing Companies.

F. FORM 2200: DETAILS OF SECURITIES HELD

FORM 2200 FORMAT (DETAILS OF SECURITIES HELD)
Form 2200 (Details of Securities Held) is prepared in the following format:
(1) (2) (3) (4) (5)
Security
Number
Type of
Security
Duration
Currency
Type
Ownership
Purpose
Start
Date
Maturity
Date
(6) (7) (8)
Interest Rate/Yield
Final Balance Issuer
Type Value Rate
In
Original
Currency
In
Rupiah
Equivalent
Country Name
Category
(9) (10) (11) (12)
Related Party
Status
Rating
Agency
Security
Rating
Rating
Date
EXPLANATION OF FORM 2200 (DETAILS OF SECURITIES HELD)
Form 2200 (Details of Securities Held) contains details reporting short-term investment positions and long-term investments in the form of securities held by the reporting Infrastructure Financing Company, including those held by the Sharia Business Unit (UUS) of the reporting Infrastructure Financing Company, in rupiah and/or foreign currencies issued by other parties. This item does not include equity participation in the form of shares. (1) Security Number This item is filled with the number of the security held or the code of the security held in accordance with registration at the Indonesia Central Securities Depository (KSEI). (2) Type of Security This item is filled with the type of security held by the reporting Infrastructure Financing Company, including those held by the UUS of the reporting Infrastructure Financing Company, in rupiah and/or foreign currencies, namely:

Deposit Certificates
Bank Indonesia Certificates (SBI)
Commercial Paper (CP)
Medium Term Notes (MTN)
Mutual Funds
Treasury Bills (SPN)
Export Bills
Government Bonds (ON)
Retail Indonesian Bonds (ORI)
Other Securities
(3) Duration
Start Date
This item is filled with the date, month, and year of issuance of the security.
Maturity Date
This item is filled with the date, month, and year of maturity of the security.
For securities that do not have a duration such as mutual funds or securities that have already matured, this item does not need to be filled or can be left blank. (4) Currency Type This item is filled with the type of currency on the held security. (5) Ownership Purpose This item is filled with the ownership purpose code in accordance with applicable standard accounting regulations. (6) Interest Rate/Yield
Type
This item is filled with the type of interest rate or yield set on the security held by the reporting Infrastructure Financing Company or the UUS of the reporting Infrastructure Financing Company, namely floating or fixed.
Value
This item is filled with the nominal value of interest or yield income agreed upon by the parties contained in the contract.
Rate
This item is filled with the percentage of interest rate or yield agreed upon for one year (per annum).
Securities that do not have an interest rate or yield do not need to be filled or can be left blank.
(7) Final Balance
This item is filled with the value of the security at the end of the reporting period. The Final Balance must match the Investment in Securities item in Form 1100 (Balance Sheet).
In Original Currency
This item is filled with the value of the security in the original currency other than rupiah. If the currency type is rupiah, the value in this column can be filled with zero.
In Rupiah Equivalent
This item is filled with the value of the security in rupiah, or in other currencies after being converted into rupiah using the Bank Indonesia middle exchange rate.

(8) Issuer

Name
This item is filled with the name of the company issuing the security.
Country
This item is filled with the country issuing the security.
Category
This item is filled with the category of the security issuer.
(9) Related Party Status
This item is filled with the relationship with the reporting Infrastructure Financing Company.
Related to Infrastructure Financing Company
Related to the Infrastructure Financing Company refers to parties that have a related party relationship with the reporting Infrastructure Financing Company.
Not Related to Infrastructure Financing Company
Not related to the Infrastructure Financing Company refers to parties that do not have a related party relationship with the reporting Infrastructure Financing Company. Explanation regarding the relationship with the reporting Infrastructure Financing Company refers to the General Explanation of the Detail List Columns as referred to in Appendix I which is an integral part of this Financial Services Authority Circular. (10) Rating Agency This item is filled with the name of the rating agency registered with the Financial Services Authority that has rated the securities held by the reporting Infrastructure Financing Company. (11) Security Rating This item is filled with the rating of the security held by the reporting Infrastructure Financing Company. (12) Rating Date This item is filled with the date the security rating was conducted by the rating agency.

G. FORM 2300: DETAILS OF CAPITAL PARTICIPATION

FORM 2300 FORMAT (DETAILS OF CAPITAL PARTICIPATION)
Form 2300 (Details of Capital Participation) is prepared in the following format:
(1) (2) (3) (4) (5) (6)
Company
Name
Company
Category
Related Party
Status
Country
Start
Date
Percentage
Participation
Share
(7) (8) (9)
Currency
Type
Initial Participation Value Capital Participation Value In Original Currency In Rupiah Equivalent In Original Currency In Rupiah Equivalent
EXPLANATION OF FORM 2300 (DETAILS OF CAPITAL PARTICIPATION)
Form 2300 (Details of Capital Participation) contains details of capital participation activities conducted by the reporting Infrastructure Financing Company. (1) Company Name This item is filled with the name of the company receiving capital participation from the reporting Infrastructure Financing Company. (2) Company Category This item is filled with the classification/category of the company receiving capital participation from the reporting Infrastructure Financing Company. (3) Related Party Status This item is filled with the relationship with the Infrastructure Financing Company.

Related to Infrastructure Financing Company
Related to the Infrastructure Financing Company refers to parties receiving capital participation from the reporting Infrastructure Financing Company that are related to the reporting Infrastructure Financing Company.
Not Related to Infrastructure Financing Company
Not related to the Infrastructure Financing Company refers to parties receiving capital participation from the reporting Infrastructure Financing Company that are not related to the reporting Infrastructure Financing Company. (4) Country This item is filled with the country of origin of the company receiving capital participation from the reporting Infrastructure Financing Company. (5) Start Date This item is filled with the time of implementation of the capital participation. (6) Percentage of Participation Share This item is filled with the percentage of capital participation conducted by the reporting Infrastructure Financing Company in the company receiving capital participation (investee company).

(7) Currency Type
This item is filled with the type of currency used in the financing agreement.
(8) Initial Participation Value

In Original Currency Value
This item is filled with the initial participation value in the original currency other than rupiah. If the currency type is rupiah, the value in this column can be left blank.
In Rupiah Equivalent
This item is filled with the initial participation value in rupiah, or in other currencies after being converted into rupiah using the Bank Indonesia middle exchange rate. (9) Capital Participation Value
In Original Currency Value
This item is filled with the total capital participation value in the original currency other than rupiah. If the currency type is rupiah, the value in this column can be left blank.
In Rupiah Equivalent
This item is filled with the total capital participation value in rupiah, or in other currencies after being converted into rupiah using the Bank Indonesia middle exchange rate.

H. FORM 2350: DETAILS OF RECEIVABLES RELATED TO CONSULTING SERVICES

FORM 2350 FORMAT (DETAILS OF RECEIVABLES RELATED TO CONSULTING SERVICES)
Form 2350 (Details of Receivables Related to Consulting Services) is prepared in the following format:
(1) (2) (3) (4) (5)
Recipient
Name
Business
Status
Business
Field
Project
Type
Currency
Type
(6) (7) (8)
Initial Project
Value Project Value
Based on Invoices
Duration
In Original
Currency
In
Rupiah
Equivalent
In Original
Currency
In
Rupiah
Equivalent
Start
Date
End
Date
EXPLANATION OF FORM 2350 (DETAILS OF RECEIVABLES RELATED TO CONSULTING SERVICES)
Form 2350 (Details of Receivables Related to Consulting Services) contains details of each receivable from other business activities conducted by the reporting Infrastructure Financing Company related to the provision of consulting services. (1) Recipient Name This item is filled with the name of the recipient of consulting services conducted by the reporting Infrastructure Financing Company. (2) Business Status This item is filled with the business status of the recipient of consulting services from the reporting Infrastructure Financing Company, including:

State-Owned Enterprises (BUMN);
Regional Governments (PEMDA);
National Private;
Joint Venture; or
Others.

(3) Business Field
This item is filled with the business field of the recipient of consulting services from the reporting Infrastructure Financing Company based on the applicable standard Indonesian business field classification. In the event that the recipient of consulting services is the government, both central or regional government, this item can be left blank. (4) Project Type This item is filled with the type of project receiving consulting services from the reporting Infrastructure Financing Company. The types of projects include:
a. transportation infrastructure; b. road infrastructure;
c. water resources and irrigation infrastructure;
d. drinking water infrastructure; e. centralized wastewater management system infrastructure; f. local wastewater management system infrastructure; g. waste management system infrastructure; h. telecommunications and informatics infrastructure;
i. electricity infrastructure;
j. oil, gas, and renewable energy infrastructure; k. energy conservation infrastructure;
l. urban facility infrastructure;
m. educational facility infrastructure; n. sports and arts facility and infrastructure; o. zone infrastructure; p. tourism infrastructure; q. health infrastructure; r. correctional facility infrastructure; s. people's housing infrastructure; t. state building infrastructure; and u. other infrastructure not included in letters a to t which must first obtain approval from the Financial Services Authority.

(5) Currency Type
This item is filled with the type of currency used to carry out the project in rupiah and/or foreign currencies.
(6) Initial Project Value

In Original Currency Value
This item is filled with the initial consulting service value contained in the contract of the reporting Infrastructure Financing Company, in the original currency other than rupiah. If the currency type is Rupiah, the value in this column can be left blank.
In Rupiah Equivalent
This item is filled with the initial consulting service value contained in the contract of the reporting Infrastructure Financing Company, in rupiah, or in other currencies after being converted into rupiah using the Bank Indonesia middle exchange rate. (7) Project Value Based on Invoices
In Original Currency Value
This item is filled with the consulting service value based on invoices for consulting services that have been provided and invoiced via invoice or formally agreed upon with the recipient of services from the reporting Infrastructure Financing Company, in the original currency other than rupiah. If the currency type is Rupiah, the value in this column can be left blank.
In Rupiah Equivalent
This item is filled with the consulting service value based on invoices for consulting services that have been provided and invoiced via invoice or formally agreed upon with the recipient of services from the reporting Infrastructure Financing Company, in rupiah, or in other currencies after being converted into rupiah using the Bank Indonesia middle exchange rate. (8) Duration
Start Date
This item is filled with the date the consulting service provision began by the Infrastructure Financing Company.
End Date
This item is filled with the date the consulting service provision ended by the Infrastructure Financing Company.

I. FORM 2380: DETAILS OF RECEIVABLES RELATED TO NATIONAL ECONOMIC RECOVERY (PEN) PROJECTS

FORM 2380 FORMAT (DETAILS OF RECEIVABLES RELATED TO NATIONAL ECONOMIC RECOVERY (PEN) PROJECTS)
Form 2380 (Details of Receivables Related to National Economic Recovery (PEN) Projects) is prepared in the following format:
(1) (2) (3) (4) (5)
Recipient
Name
Business
Status
Business
Field
Currency
Type
Duration
Start
Date
Maturity
Date
(6) (7) (8)
Interest Rate/Profit Sharing Nominal Investment Outstanding Value Type Value Rate In Original Currency In Rupiah Equivalent In Original Currency In Rupiah Equivalent (9) (10) (11) (12) Provision Investment Funding Source Economic Sector Business Field Location Regency/City Project
EXPLANATION OF FORM 2380 (DETAILS OF RECEIVABLES RELATED TO NATIONAL ECONOMIC RECOVERY (PEN) PROJECTS)
Form 2380 (Details of Receivables Related to National Economic Recovery (PEN) Projects) contains details of each receivable related to National Economic Recovery (PEN) projects directly distributed by the reporting Infrastructure Financing Company. (1) Recipient Name This item is filled with the name of the recipient of the National Economic Recovery (PEN) project conducted by the reporting Infrastructure Financing Company. (2) Business Status This item is filled with the business status of the recipient of the National Economic Recovery (PEN) project from the reporting Infrastructure Financing Company, including:

Persero other than BUMN;
BUMN;
PEMDA; or
Others.
(3) Business Field
This item is filled with the business field of the recipient of the National Economic Recovery (PEN) project from the reporting Infrastructure Financing Company based on the applicable standard Indonesian business field classification. In the event that the recipient of consulting services is the government, both central or regional government, this item can be left blank. (4) Currency Type This item is filled with the type of currency distributed through the National Economic Recovery (PEN) project by the reporting Infrastructure Financing Company in rupiah and/or foreign currencies. (5) Duration
Start Date
This item is filled with the date the investment through the National Economic Recovery (PEN) project began by the reporting Infrastructure Financing Company.
Maturity Date
This item is filled with the date the investment through the National Economic Recovery (PEN) project ended by the reporting Infrastructure Financing Company. (6) Interest Rate/Profit Sharing
Type
This item is filled with the type of interest rate/profit sharing according to the agreement of the parties contained in the contract agreement in the form of:
floating interest rate
fixed interest rate
profit sharing ratio
Value
This item is filled with the nominal value of interest/profit sharing income agreed upon by the parties contained in the contract agreement.
Rate
This item is filled with the percentage of interest rate or discount per year (per annum) as contained in the contract agreement. For activities conducted based on Sharia principles, this item is filled with the percentage of profit sharing per year (per annum) as contained in the contract agreement. (7) Nominal Investment
In Original Currency Value
This item is filled with the principal investment value in the original currency other than rupiah. If the currency type is rupiah, the value in this column can be left blank.
In Rupiah Equivalent
This item is filled with the principal investment value in rupiah, or in other currencies after being converted into rupiah using the Bank Indonesia middle exchange rate. (8) Outstanding Value
In Original Currency Value
This item is filled with the total gross receivable including deferred interest/margin/ujrah/profit sharing, in the original currency other than rupiah. If the currency type is Rupiah, the value in this column can be left blank.
In Rupiah Equivalent
This item is filled with the total gross receivable including deferred interest/profit sharing, in rupiah, or in other currencies after being converted into rupiah using the Bank Indonesia middle exchange rate. (9) Provision This item is filled with the provision value formed for the National Economic Recovery (PEN) project conducted by the reporting Infrastructure Financing Company. (10) Investment Funding Source This item is filled with the investment funding source received by the reporting Infrastructure Financing Company for the National Economic Recovery (PEN) project. (11) Economic Sector Business Field This item is filled with the standard classification regarding economic activities in Indonesia. The economic sector details are based on the applicable standard Indonesian business field classification. In the event that the National Economic Recovery (PEN) project is used to finance more than one type of economic activity that cannot be separated, the classification focuses on the priority economic sector (the sector receiving the largest proportion of the project). (12) Project Regency/City Location This item is filled with the location where the financed project activity is located/used.

J. FORM 2490: DETAILS OF MISCELLANEOUS ASSETS

FORM 2490 FORMAT (DETAILS OF MISCELLANEOUS ASSETS)
Form 2490 (Details of Miscellaneous Assets) is prepared in the following format:
(1) (2) (3)
Type Type of Currency Nominal
EXPLANATION OF FORM 2490 (DETAILS OF MISCELLANEOUS ASSETS)
Form 2490 (Details of Miscellaneous Assets) contains details of assets that cannot be classified into any of the asset items listed above.
(1) Type
This item is filled with the types of miscellaneous assets owned by the reporting Infrastructure Financing Company, which may include:

Prepaid Expenses
This item is filled with costs used as advance payments for certain expenses.
Deferred Expenses
This item is filled with costs that have occurred or are deferred because their benefits can be felt in future periods.
Tax Advances
This item is filled with the amount of income tax that has been paid by the reporting Infrastructure Financing Company but has not yet become an expense of the relevant accounting period.
Employee Loans
This item is filled with the value of loans provided by the reporting Infrastructure Financing Company to employees.
Other Miscellaneous Assets
This item covers other assets besides those mentioned above.
(2) Type of Currency
This item is filled with the type of currency used.
(3) Nominal
This item is filled with the value of the miscellaneous assets owned by the reporting Infrastructure Financing Company.

K. FORM 2550: DETAILS OF LOANS/FUNDING RECEIVED

FORM 2550 FORMAT (DETAILS OF LOANS/FUNDING RECEIVED)
Form 2550 (Details of Loans/Funding Received) is prepared in the following format:
(1) (2) (3) (4)
Contract Number Type of Loan/Funding Type of Currency Tenor Start Date Maturity Date (5) (6) (7) Interest Rate/Profit Share/Yield Loan/Funding Ceiling Loan/Funding Initial Type of Value Rate In Original Currency In Rupiah Equivalent In Original Currency In Rupiah Equivalent (8) (9) (10) Loan/Funding Balance Creditor Related Status In Original Currency In Rupiah Equivalent Name Country Category
EXPLANATION OF FORM 2550 (DETAILS OF LOANS/FUNDING RECEIVED)
Form 2550 (Details of Loans/Funding Received) contains details of loans or funding received by the reporting Infrastructure Financing Company.
(1) Contract Number
This item is filled with the number of the loan or funding agreement.
(2) Type of Loan/Funding
This item is filled with the type of loan or funding received, namely:

Syndicated
Syndicated loans are loans received by the reporting Infrastructure Financing Company from 2 (two) or more lenders or funders (creditors or investors), either directly or through intermediaries or agents. The filling for the Creditor Name column and the Country of Origin column follows the dominance principle based on the name of the creditor or investor who has the largest share in providing the loan or funding.
Bilateral
Bilateral loans are loans or funding received by the reporting Infrastructure Financing Company from 1 (one) creditor or investor.
Multilateral
Multilateral loans are loans or funding received by the reporting Infrastructure Financing Company from international financial institutions, such as the International Finance Corporation and the Asian Development Bank.
Subordinated
Subordinated loans or funding are loans or funding received by the reporting Infrastructure Financing Company under conditions as contained in the Explanation of Financial Position Report Items - Liabilities and Equity under the Subordinated Loans/Funding item.

(3) Type of Currency
This item is filled with the type of currency used in the agreement.
(4) Tenor

Start Date
This item is filled with the date the loan or funding received by the reporting Infrastructure Financing Company from the creditor or investor begins, as stated in the agreement.
Maturity Date
This item is filled with the date the loan or funding received by the reporting Infrastructure Financing Company from the creditor or investor ends, as stated in the agreement. (5) Interest Rate/Profit Share/Yield
Type
This item is filled with the type of interest rate from the loan obtained.
Floating
Fixed
For funding obtained based on Sharia principles, this item is filled according to the type of profit share or yield established by the fund owner, as agreed upon in the agreement.
Value
This item is filled with the nominal value of interest or yield charged by the creditor to the reporting Infrastructure Financing Company, as stated in the contract.
Rate
This item is filled with the effective annual interest rate (per annum) charged by the creditor to the reporting Infrastructure Financing Company.
For funding obtained based on Sharia principles, this item is filled with the profit share or yield rate agreed upon based on the funding agreement with the funder (investor). (6) Loan/Funding Ceiling This item is filled with the maximum amount of loan or funding received by the reporting Infrastructure Financing Company, as stated in the agreement.
In Original Currency
In original currency is the value of the loan or funding ceiling owned in foreign currency according to the country of the lender or funder and recorded according to the nominal on the financial position report based on applicable accounting standards.
In Rupiah Equivalent
In Rupiah equivalent is the value of the loan or funding ceiling owned in Rupiah and the result of converting the loan ceiling in foreign currency owned into Rupiah based on the Bank Indonesia mid-rate at the time of recording, and recorded according to the nominal on the financial position report based on applicable accounting standards. (7) Initial Loan/Funding This item is filled with the amount of loan or funding received by the reporting Infrastructure Financing Company at initial receipt after the agreement approval.
In Original Currency
In original currency is the value of the initial loan or funding owned in foreign currency according to the country of the lender or funder and recorded according to the nominal on the financial position report based on applicable accounting standards.
In Rupiah Equivalent
In Rupiah equivalent is the value of the initial loan or funding owned in Rupiah and the result of converting the loan or funding ceiling in foreign currency owned into Rupiah based on the Bank Indonesia mid-rate at the time of recording, and recorded according to the nominal on the financial position report based on applicable accounting standards. (8) Loan/Funding Balance This item is filled with the remaining loan or funding of the reporting Infrastructure Financing Company at the end of the reporting period.
In Original Currency
In original currency is the value of the loan or funding balance owned in foreign currency according to the country of the lender or funder and recorded according to the nominal on the financial position report based on applicable accounting standards.
In Rupiah Equivalent
In Rupiah equivalent is the value of the loan or funding balance owned in Rupiah and the result of converting the loan or funding ceiling in foreign currency owned into Rupiah based on the Bank Indonesia mid-rate at the time of recording, and recorded according to the nominal on the financial position report based on applicable accounting standards. (9) Creditor
Name
This item is filled with the names of the parties providing loans or funding to the reporting Infrastructure Financing Company. In the event that the reporting Infrastructure Financing Company has more than 1 (one) loan account with the same creditor or investor, the creditor or investor name column for each transaction is still filled with the name of the respective creditor or investor according to the number of agreement deeds.
Country
This item is filled with the domicile country of the creditor or investor.
Category
This item is filled with the category of parties providing loans or funding for the business activities of the reporting Infrastructure Financing Company.

(10) Related Status
This item is filled with the related status of the creditor or investor with the reporting Infrastructure Financing Company, namely:

Related to the Infrastructure Financing Company
Related to the Infrastructure Financing Company is a party that provides loan or funding facilities to the reporting Infrastructure Financing Company that is related to the reporting Infrastructure Financing Company.
Unrelated to the Infrastructure Financing Company
Unrelated to the Infrastructure Financing Company is a party that provides loan or funding facilities to the reporting Infrastructure Financing Company that is not related to the reporting Infrastructure Financing Company. Explanation regarding the relationship with the Infrastructure Financing Company refers to the General Explanation of the Detail List Columns as referred to in Appendix I which is an integral part of this Financial Services Authority Circular.

L. FORM 2600: DETAILS OF ISSUED SECURITIES

FORM 2600 FORMAT (DETAILS OF ISSUED SECURITIES)
Form 2600 (Details of Issued Securities) is prepared in the following format:
(1) (2) (3) (4) (5)
Security Number Type of Security Type of Currency Tenor Interest Rate/Ujrah/Yield Start Date Maturity Date Type of Value Rate (6) (7) (8) Nominal Value of Securities Outstanding Issued Securities Creditor In Original Currency In Rupiah Equivalent In Original Currency In Rupiah Equivalent Name Country Category (9) (10) (11) (12) (13) Related Status Date Registered at LPP Registration Number at LPP Trustee Name Rating Agency (14) (15) Security Rating Date of Rating
EXPLANATION OF FORM 2600 (DETAILS OF ISSUED SECURITIES)
Form 2600 (Details of Issued Securities) reports the position of securities, both registered and bearer, issued by the reporting Infrastructure Financing Company, both in Rupiah and foreign currency, purchased by third parties. For securities issued as bearer securities, the Creditor Category column is filled with the first buyer (investor) at the time the securities are issued. Securities that have been issued and then repurchased by the reporting Infrastructure Financing Company in the secondary market must not be reported on the Detail List of Owned Securities, but must reduce the outstanding issued securities. (1) Security Number This item is filled with the contract number of the securities issued by the reporting Infrastructure Financing Company or the code of the issued securities according to registration at the Indonesia Central Securities Depository (KSEI). (2) Type of Securities This item is filled with the type of securities issued by the reporting Infrastructure Financing Company, namely:

Medium Term Notes (MTN)
MTN are medium-term securities with a tenor of 1 to 3 years issued by the reporting Infrastructure Financing Company to MTN holders with the obligation to pay coupons (interest rates) gradually according to the MTN interest payment schedule to MTN holders and repay the entire principal debt at maturity.
Bonds
Bonds are debt instruments with a term of more than 1 (one) year issued by the reporting Infrastructure Financing Company with the obligation to pay coupons (interest rates) periodically to bondholders and repay the entire principal debt at maturity.
Sharia Bonds/Sukuk
Sharia bonds or Sukuk are long-term securities based on Sharia principles issued by the reporting Infrastructure Financing Company to Sharia bond or Sukuk holders, obligating the reporting Infrastructure Financing Company to pay income to Sharia bond or Sukuk holders in the form of yield and repay the Sharia bond or Sukuk funds at maturity. (3) Type of Currency This item is filled with the type of currency used in the issuance of securities. (4) Tenor This item is filled with the start and maturity tenor of the securities issued by the reporting Infrastructure Financing Company, namely:
Start Date
Start date is the date the issuance of securities begins as stated in the securities.
Maturity Date
Maturity date is the maturity date of the issued securities as stated in the securities.
(5) Interest Rate/Ujrah/Yield
Type
This item is filled with the type of interest rate or ujrah/yield established for the securities established by the reporting Infrastructure Financing Company, namely floating, fixed, or ujrah/yield.
Value
This item is filled with the nominal value of interest or ujrah/yield agreed upon by the parties stated in the contract.
Rate
This item is filled with the percentage interest rate in 1 year (per annum) stated in the issued securities.
For securities issued based on Sharia principles, this item is filled with the ujrah/yield rate on the securities.
(6) Nominal Value of Securities
This item is filled with the nominal value of securities issued by the reporting Infrastructure Financing Company owned by creditors or investors in thousands of Rupiah.
In Original Currency
This item is filled with the nominal balance of securities owned by creditors and recorded in foreign currency values if the creditor is not an Indonesian Citizen or Indonesian Legal Entity. If the currency type is Rupiah, the value in foreign currency is filled with zero.
In Rupiah Equivalent
This item is filled with the nominal value of issued securities owned by creditors and recorded based on Rupiah units at the end of the reporting period in foreign currency equivalent to Rupiah. (7) Outstanding Issued Securities This item is filled with the balance of issued securities, namely:
In Original Currency
The balance of issued securities in original currency is the remaining loan of the reporting Infrastructure Financing Company at the end of the reporting period in foreign currency. If the currency type is Rupiah, the value in foreign currency is filled with zero.
In Rupiah Equivalent
The balance of issued securities in Rupiah equivalent is the remaining loan of the reporting Infrastructure Financing Company at the end of the reporting period in Rupiah or in foreign currency equivalent to Rupiah. (8) Creditor
Name
This item is filled with the name of the party purchasing or owning the securities issued by the reporting Infrastructure Financing Company.
Country
This item is filled with the country of origin of the buyer or holder of the securities issued by the reporting Infrastructure Financing Company.
Category
This item is filled with the category of fund providers purchasing or owning the securities issued by the reporting Infrastructure Financing Company.
(9) Related Status
This item is filled with the relationship with the reporting Infrastructure Financing Company.
Related to the Infrastructure Financing Company
Related to the Infrastructure Financing Company are parties that have a related relationship with the reporting Infrastructure Financing Company.
Unrelated to the Infrastructure Financing Company
Unrelated to the Infrastructure Financing Company are parties that do not have a related relationship with the reporting Infrastructure Financing Company.
Explanation regarding the relationship with the reporting Infrastructure Financing Company refers to the General Explanation of the Detail List Columns as referred to in Appendix I which is an integral part of this Financial Services Authority Circular. (10) Date Registered at LPP This item is filled with the date the reporting Infrastructure Financing Company is registered at the Clearing and Accounting Institution (LPP) or a similar institution in the event that securities are issued or traded abroad. (11) Registration Number at LPP This item is filled with the registration number of the reporting Infrastructure Financing Company at the Clearing and Accounting Institution (LPP) or a similar institution in the event that securities are issued or traded abroad. (12) Trustee Name This item is filled with the name of the trustee of the reporting Infrastructure Financing Company. (13) Rating Agency This item is filled with the name of the rating agency registered with the Financial Services Authority, which rates the securities issued by the reporting Infrastructure Financing Company. (14) Security Rating This item is filled with the rating of the securities issued by the reporting Infrastructure Financing Company. (15) Date of Rating This item is filled with the date the rating of the securities by the rating agency was conducted.

M. FORM 2790: DETAILS OF MISCELLANEOUS LIABILITIES

FORM 2790 FORMAT (DETAILS OF MISCELLANEOUS LIABILITIES)
Form 2790 (Details of Miscellaneous Liabilities) is prepared in the following format:
(1) (2) (3) (4) (5)
Type Type of Currency Nominal Tenor Related Status Start Date Maturity Date
EXPLANATION OF FORM 2790 (DETAILS OF MISCELLANEOUS LIABILITIES)
Form 2790 (Details of Miscellaneous Liabilities) contains details of liabilities that cannot be classified into any of the liability items listed above.
(1) Type
This item is filled with the types of miscellaneous liability details, which may include:

Interest/Profit Share/Yield Payable
This item covers the total interest, profit share, or yield expense of loans or funding that must be paid by the reporting Infrastructure Financing Company.
Salaries Payable
This item covers salaries payable by the reporting Infrastructure Financing Company.
Unpaid Dividends
This item covers dividend payables by the reporting Infrastructure Financing Company.
Deferred Revenue
This item covers total deferred revenue by the reporting Infrastructure Financing Company.
Insurance/Guarantee Payables
This item covers insurance/guarantee payables not yet paid by the reporting Infrastructure Financing Company.
Other Miscellaneous Liabilities
This item covers other liabilities besides those mentioned above.
(2) Type of Currency
This item is filled with the type of currency used.
(3) Nominal
This item is filled with the value of the miscellaneous liabilities owned by the reporting Infrastructure Financing Company.
(4) Tenor
Start Date
This item is filled with the date the obligation begins.
Maturity Date
This item is filled with the date the obligation is settled.
In the event that there is no information regarding the tenor, this item may be left blank.
(5) Related Status
This item is filled with the relationship with the Infrastructure Financing Company.
Related to the Infrastructure Financing Company
Related to the Infrastructure Financing Company are parties that have a related relationship with the reporting Infrastructure Financing Company.
Unrelated to the Infrastructure Financing Company
Unrelated to the Infrastructure Financing Company are parties that do not have a related relationship with the reporting Infrastructure Financing Company.
Explanation regarding the relationship with the Infrastructure Financing Company refers to the General Explanation of the Detail List Columns as referred to in Appendix I which is an integral part of this Financial Services Authority Circular.

N. FORM 3010: DETAILS OF HEDGING DERIVATIVE INSTRUMENTS

FORM 3010 FORMAT (DETAILS OF HEDGING DERIVATIVE INSTRUMENTS)
Form 3010 (Details of Hedging Derivative Instruments) is prepared in the following format:
(1) (2) (3) (4) (5)
Underlying Loan/Funding Transaction Contract Number Derivative Instrument Type of Derivative Instrument Type of Currency Tenor Contract Number Nominal Start Date Maturity Date (6) (7) Nominal of Hedging Derivative Instrument Counterparty In Original Currency In Rupiah Equivalent Name Country Category
EXPLANATION OF FORM 3010 (DETAILS OF HEDGING DERIVATIVE INSTRUMENTS)
On Form 3010 (Details of Hedging Derivative Instruments), a list of details of derivative instruments owned by the reporting Infrastructure Financing Company in Rupiah or foreign currency as hedging instruments is reported. Each derivative instrument owned by the reporting Infrastructure Financing Company becomes a hedging instrument in each loan transaction conducted by the reporting Infrastructure Financing Company. (1) Underlying Loan/Funding Transaction

Contract Number
This item is filled with the contract number of the loan or funding in foreign currency received by the reporting Infrastructure Financing Company that serves as the basis for ownership of the derivative instruments owned by the reporting Infrastructure Financing Company for hedging purposes.
Nominal
This item is filled with the amount of loan or funding in foreign currency received by the reporting Infrastructure Financing Company that serves as the basis for ownership of the derivative instruments owned by the reporting Infrastructure Financing Company for hedging purposes. (2) Derivative Instrument Contract Number This item is filled with the contract number of the derivative instrument owned by the reporting Infrastructure Financing Company for hedging purposes from the loan/funding transactions conducted by the reporting Infrastructure Financing Company. (3) Type of Derivative Instrument This item is filled with the type of derivative instrument selected by the reporting Infrastructure Financing Company for hedging purposes over loan transactions in foreign currency received.
Interest rate swap
Currency swap
Cross currency swap
Spot
Forward
Forward Agreement
Option
Future
Other types of derivative instruments

(4) Currency Type
This field is filled with the currency type of the derivative instrument selected by the reporting Infrastructure Financing Company for hedging purposes over loan or funding transactions received.

(5) Tenor

Start Date
This field is filled with the start date of the derivative instrument transaction between the reporting Infrastructure Financing Company and the counterparty.
Maturity Date
This field is filled with the end date of the derivative instrument transaction between the reporting Infrastructure Financing Company and the counterparty.

(6) Nominal Value of Derivative Instrument for Hedging

In Original Currency
This field is filled with the nominal value of the derivative instrument in its original currency other than Rupiah between the reporting Infrastructure Financing Company and the counterparty. If the currency type is Rupiah, the value in this column can be filled with zero.
In Rupiah Equivalent
This field is filled with the nominal value of the derivative instrument between the reporting Infrastructure Financing Company and the counterparty in Rupiah or in foreign currency that has been converted to Rupiah using the Bank Indonesia mid-rate.

(7) Counterparty

Name
This field is filled with the name of the institution or company providing the derivative instrument used by the reporting Infrastructure Financing Company for hedging purposes.
Country
This field is filled with the country of the institution or company providing the derivative instrument used by the reporting Infrastructure Financing Company for hedging purposes.
Category
This field is filled with the business sector of the institution or company providing the derivative instrument used by the reporting Infrastructure Financing Company for hedging purposes.

O. Form 5310: ASSET AND LIABILITY MATCHING ANALYSIS REPORT

FORM 5310 FORMAT (ASSET AND LIABILITY MATCHING ANALYSIS REPORT)
Form 5310 (Asset and Liability Matching Analysis Report) is prepared in the following format:

Positions	Rupiah	Foreign Currency	Total
Maturity Until	Maturity Until
≤3 Months	>3-≤6 Months	>6 Months - ≤1 Year	>1-≤5 Years	>5-≤10 Years	>10 Years	Total	≤3 Months	>3-≤6 Months	>6 Months - ≤1 Year	>1-≤5 Years	>5-≤10 Years	>10 Years	Total
I. ASSETS
A. Financing
1. Direct Lending for Infrastructure Financing Net
a. Direct Lending for Infrastructure Financing
b. Provision for Impairment of Direct Lending for Infrastructure Financing Receivables
2. Refinancing of Infrastructure Financed by Others Net
a. Refinancing of Infrastructure Financed by Others
b. Provision for Impairment of Refinancing of Infrastructure Financed by Others Receivables
3. Subordinated Financing Related to Infrastructure Financing Net
a. Subordinated Financing Related to Infrastructure Financing
b. Provision for Impairment of Subordinated Financing Related to Infrastructure Financing Receivables
4. Other Financing Facilities Related to Infrastructure Financing After Obtaining OJK Approval Net
a. Other Financing Facilities Related to Infrastructure Financing After Obtaining OJK Approval
b. Provision for Impairment of Other Financing Facilities Related to Infrastructure Financing After Obtaining OJK Approval Receivables
5. Other Financing Facilities Not Related to Infrastructure Financing Based on Government Assignment Net
a. Other Financing Facilities Not Related to Infrastructure Financing Based on Government Assignment
b. Provision for Impairment of Other Financing Facilities Not Related to Infrastructure Financing Based on Government Assignment Receivables
B. Financing Receivables Based on Sharia Principles
1. Direct Financing for Infrastructure Financing Net
a. Direct Financing for Infrastructure Financing
b. Provision for Impairment of Direct Financing for Infrastructure Financing Receivables
2. Refinancing of Infrastructure Financed by Others Net
a. Refinancing of Infrastructure Financed by Others
b. Provision for Impairment of Refinancing of Infrastructure Financed by Others Receivables
3. Subordinated Financing Related to Infrastructure Financing Net
a. Subordinated Financing Related to Infrastructure Financing
b. Provision for Impairment of Subordinated Financing Related to Infrastructure Financing Receivables
4. Other Financing Facilities Related to Infrastructure Financing After Obtaining OJK Approval Net
a. Other Financing Facilities Related to Infrastructure Financing After Obtaining OJK Approval
b. Provision for Impairment of Other Financing Facilities Related to Infrastructure Financing After Obtaining OJK Approval Receivables
5. Other Financing Facilities Not Related to Infrastructure Financing Based on Government Assignment Net
a. Other Financing Facilities Not Related to Infrastructure Financing Based on Government Assignment
b. Provision for Impairment of Other Financing Facilities Not Related to Infrastructure Financing Based on Government Assignment Receivables
C. Non-Financing Assets
II. LIABILITIES
A. Loans/Funding Received
B. Securities Issued
C. Liabilities Other Than Loans/Funding and Securities Issued

EXPLANATION OF FORM 5310 (ASSET AND LIABILITY MATCHING ANALYSIS REPORT)
Form 5310 (Asset and Liability Matching Analysis Report) contains the asset and liability values of the reporting Infrastructure Financing Company based on maturity age, divided into <3 months, 3–6 months, 6 months–1 year, 1–5 years, 5–10 years, and over 10 years.

I. Assets
This position covers total assets based on each age category in currency, both in Rupiah and/or foreign currency. This position consists of the sum of net financing, net financing based on Sharia principles, and non-financing assets. The asset value must be equal to the total assets position in Form 1100 (Balance Sheet).

A. Financing
This position covers total net financing receivables based on each age category of receivables in currency, both in Rupiah and/or foreign currency. This position consists of the sum of direct lending for infrastructure financing, refinancing of infrastructure financed by others, subordinated financing related to infrastructure financing, other financing facilities related to infrastructure financing after obtaining Financial Services Authority (OJK) approval, and other financing facilities not related to infrastructure financing based on government assignment. The net financing receivable value must be equal to the financing receivables position in Form 1100 (Balance Sheet).

Direct Lending for Infrastructure Financing Net
This field is filled with the total value of direct lending for infrastructure financing net based on each age category of receivables in currency, both in Rupiah and/or foreign currency. This position originates from direct lending for infrastructure financing after being reduced by the provision for impairment of direct lending for infrastructure financing receivables.
Refinancing of Infrastructure Financed by Others Net
This field is filled with the total value of refinancing of infrastructure financed by others net based on each age category of receivables in currency, both in Rupiah and/or foreign currency. This position originates from refinancing of infrastructure financed by others after being reduced by the provision for impairment of refinancing of infrastructure financed by others receivables.
Subordinated Financing Related to Infrastructure Financing Net
This field is filled with the total value of subordinated financing related to infrastructure financing net based on each age category of receivables in currency, both in Rupiah and/or foreign currency. This position originates from subordinated financing related to infrastructure financing after being reduced by the provision for impairment of subordinated financing related to infrastructure financing receivables.
Other Financing Facilities Related to Infrastructure Financing After Obtaining OJK Approval Net
This field is filled with the total value of other financing facilities related to infrastructure financing after obtaining OJK approval net based on each age category of receivables in currency, both in Rupiah and/or foreign currency. This position originates from other financing facilities related to infrastructure financing after obtaining OJK approval, after being reduced by the provision for impairment of other financing facilities related to infrastructure financing after obtaining OJK approval receivables.
Other Financing Facilities Not Related to Infrastructure Financing Based on Government Assignment Net
This field is filled with the total value of other financing facilities not related to infrastructure financing based on government assignment net based on each age category of receivables in currency, both in Rupiah and/or foreign currency. This position originates from other financing facilities not related to infrastructure financing based on government assignment after being reduced by the provision for impairment of other financing facilities not related to infrastructure financing based on government assignment receivables.

B. Financing Receivables Based on Sharia Principles This position covers total financing receivables based on Sharia principles based on each age category of investments in currency, both in Rupiah and/or foreign currency, after being reduced by the provision for impairment of financing receivables. The financing receivables based on Sharia principles value must be equal to the financing receivables based on Sharia principles position in Form 1100 (Balance Sheet).

Direct Financing for Infrastructure Financing Net
This field is filled with the total value of direct financing for infrastructure financing net based on each age category of receivables in currency, both in Rupiah and/or foreign currency. This position originates from direct financing for infrastructure financing after being reduced by the provision for impairment of direct financing for infrastructure financing receivables.
Refinancing of Infrastructure Financed by Others Net
This field is filled with the total value of refinancing of infrastructure financed by others net based on each age category of receivables in currency, both in Rupiah and/or foreign currency. This position originates from refinancing of infrastructure financed by others after being reduced by the provision for impairment of refinancing of infrastructure financed by others receivables.
Subordinated Financing Related to Infrastructure Financing Net
This field is filled with the total value of subordinated financing related to infrastructure financing net based on each age category of receivables in currency, both in Rupiah and/or foreign currency. This position originates from subordinated financing related to infrastructure financing after being reduced by the provision for impairment of subordinated financing related to infrastructure financing receivables.
Other Financing Facilities Related to Infrastructure Financing After Obtaining OJK Approval Net
This field is filled with the total value of other financing facilities related to infrastructure financing after obtaining OJK approval net based on each age category of receivables in currency, both in Rupiah and/or foreign currency. This position originates from other financing facilities related to infrastructure financing after obtaining OJK approval, after being reduced by the provision for impairment of other financing facilities related to infrastructure financing after obtaining OJK approval receivables.
Other Financing Facilities Not Related to Infrastructure Financing Based on Government Assignment Net
This field is filled with the total value of other financing facilities not related to infrastructure financing based on government assignment net based on each age category of receivables in currency, both in Rupiah and/or foreign currency. This position originates from other financing facilities not related to infrastructure financing based on government assignment, after being reduced by the provision for impairment of other financing facilities not related to infrastructure financing based on government assignment receivables.

C. Non-Financing Assets
This position covers the age of total non-financing assets, participations, and/or investments according to currency, whether in Rupiah and/or foreign currency.

II. Liabilities
This position covers total liabilities according to currency, in Rupiah and/or foreign currency according to age classification. This position consists of the sum of loans or funding received, securities issued, and liabilities other than loans or funding and securities issued.

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

Determined in Jakarta on 2 November 2021
EXECUTIVE HEAD OF INSURANCE SUPERVISOR,
PENSION FUND,
FINANCING INSTITUTIONS,
AND OTHER FINANCIAL SERVICES INSTITUTIONS
FINANCIAL SERVICES AUTHORITY
REPUBLIC OF INDONESIA, signed
RISWINANDI

APPENDIX III
CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA NUMBER 26 /SEOJK.05/2021 CONCERNING MONTHLY REPORT OF INFRASTRUCTURE FINANCING COMPANIES

TABLE OF CONTENTS
I. Infrastructure Financing Company Profile Report that conducts all its business activities based on Sharia principles and the Sharia Business Unit of the Infrastructure Financing Company, consisting of:
A. Form 0000: Infrastructure Financing Company Profile that conducts all its business activities based on Sharia principles B. Form 0010: Business License Details 15
C. Form 0020: Branch Office Details 19
D. Form 0030: Shareholder and Second-Degree Shareholder Details E. Form 0035: Management Details 27 F. Form 0036: Related Party Details 31 G. Form 0041: Workforce Details Based on Education Level H. Form 0043: Workforce Details Based on Function 37
I. Form 0046: Foreign Workforce Details 41
II. Infrastructure Financing Company Financial Report that conducts all its business activities based on Sharia principles and the Sharia Business Unit of the Infrastructure Financing Company, consisting of:
A. Form 1100: Balance Sheet 43
B. Form 1110: Administrative Account 75
C. Form 1200: Income Statement and Other Comprehensive Income
D. Form 1300: Cash Flow Statement 98
E. Form 2100: Financing Provided Details 112
F. Form 2150: Ijarah Asset Details 123
G. Form 2200: Securities Held Details 133
H. Form 2300: Equity Participation Details 138
I. Form 2350: Claims Related to Consulting Services Provided
J. Form 2380: Claims Related to National Economic Recovery (PEN) Projects K. Form 2490: Other Assets Details 147
L. Form 2550: Funding Received Details 149
M. Form 2600: Securities Issued Details 155
N. Form 2790: Other Liabilities Details 162
O. Form 3010: Derivative Instrument Details for Hedging P. Form 5310: Asset and Liability Matching Analysis Report

I. SHARIA INFRASTRUCTURE FINANCING COMPANY PROFILE REPORT AND SHARIA BUSINESS UNIT OF INFRASTRUCTURE FINANCING COMPANY
A. FORM 0000: PROFILE OF INFRASTRUCTURE FINANCING COMPANY THAT CONDUCTS ALL ITS BUSINESS ACTIVITIES BASED ON SHARIA PRINCIPLES AND SHARIA BUSINESS UNIT OF INFRASTRUCTURE FINANCING COMPANY A.1. INFRASTRUCTURE FINANCING COMPANY THAT CONDUCTS ALL ITS BUSINESS ACTIVITIES BASED ON SHARIA PRINCIPLES

FORM 0000 FORMAT (PROFILE OF INFRASTRUCTURE FINANCING COMPANY THAT CONDUCTS ALL ITS BUSINESS ACTIVITIES BASED ON SHARIA PRINCIPLES)
Form 0000 (Profile of Infrastructure Financing Company that Conducts All Its Business Activities Based on Sharia Principles) is prepared in the following format:
REPORTING PERIOD
1) Month and Reporting Year
INFRASTRUCTURE FINANCING COMPANY INFORMATION
2)
Name/Alias/Acronym of Infrastructure Financing Company that Conducts All Its Business Activities Based on Sharia Principles
3) Taxpayer Identification Number (NPWP)
4) Single Investor Identification (SID)
5)
Ownership Status of Infrastructure Financing Company that Conducts All Its Business Activities Based on Sharia Principles
6) Legal Form/Business Entity Form
7)
Status of Infrastructure Financing Company that Conducts All Its Business Activities Based on Sharia Principles
8) Establishment Date
9) Type of Business Activities Conducted

10) Full Address
11) District/City Location
12) Postal Code
13) Telephone Number
14) Office Building Ownership Status
15) Website Address
16) Electronic Mail Address (Email)

NUMBER OF SERVICE OFFICES
17) Number of Branch Offices

NUMBER OF WORKFORCE
18) Number of Workforce at Head Office
19) Number of Workforce at Branch Offices

BOARD OF DIRECTORS MEMBERS RESPONSIBLE AND REPORT PREPARERS
20) Board of Directors Members Responsible for the Report
a) Full Name b) Position c) Telephone Number d) Electronic Mail Address (Email)
21) Report Preparers
a) Full Name b) Position c) Telephone Number d) Electronic Mail Address (Email)

EXPLANATION OF FORM 0000 (PROFILE OF INFRASTRUCTURE FINANCING COMPANIES CONDUCTING ALL BUSINESS ACTIVITIES BASED ON SHARIA PRINCIPLES)
Form 0000 (Profile of Infrastructure Financing Companies Conducting All Business Activities Based on Sharia Principles) contains all information regarding the profile of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles.

a. Reporting Period
1) Month and Year of Reporting
This item is filled with the reporting period in the form of the month and year the Monthly Report is submitted.

b. Information on the Reporting Infrastructure Financing Company Conducting All Business Activities Based on Sharia Principles
2) Name/Nickname/Acronym of the Reporting Infrastructure Financing Company Conducting All Business Activities Based on Sharia Principles
This item is filled with the name, nickname, or acronym of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles, for example, Dina Infrastructure Syariah for Dina Raya Infrastructure Syariah, PT.

3) Taxpayer Identification Number (NPWP)
This item is filled with the NPWP of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles.

4) Single Investor Identification (SID)
This item is filled with the single investor identification number of the Indonesian capital market issued by the Indonesia Central Securities Depository (KSEI).

5) Ownership Status of the Reporting Infrastructure Financing Company Conducting All Business Activities Based on Sharia Principles
This item is filled with the ownership status of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles, namely:
a) State-Owned Company
This item is filled if the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles is owned by the state, either through capital participation by the central government or capital participation by the regional government. b) National Private Company This item is filled if the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles is not owned by the state and there is no participation, either directly or indirectly, by foreign parties. c) Joint Private Company This item is filled if there is participation, either directly or indirectly, by foreign parties in the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles.

6) Legal Form
This item is filled with the legal form, namely a limited liability company.

7) Status of the Reporting Infrastructure Financing Company Conducting All Business Activities Based on Sharia Principles
a) Closed
This item is filled with the status of a limited liability company, hereinafter referred to as a company, which is a legal entity that is a capital partnership, established based on an agreement, conducts business activities with basic capital entirely divided into shares, and meets the requirements stipulated in Law Number 40 of 2007 concerning Limited Liability Companies and its implementing regulations. b) Open This item is filled with the status of an open company, which is a public company or a company that conducts a public offering of shares, in accordance with regulations in the field of capital markets.

8) Date of Establishment
This item is filled with the date, month, and year of establishment of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles.

9) Type of Business Activities Conducted
This item is filled with the type of business activities in accordance with the business license granted, namely:
a) direct financing for infrastructure financing based on Sharia principles; b) refinancing of Infrastructure financed by other parties based on Sharia principles; c) provision of subordinated financing related to infrastructure financing based on Sharia principles; d) activities or provision of other facilities related to infrastructure financing after obtaining approval from the Financial Services Authority based on Sharia principles; e) activities or provision of other facilities not related to the reporting Infrastructure Financing based on government assignment based on Sharia principles; and/or f) other activities in the form of credit support, provision of consulting services, capital participation, and/or efforts to find swap markets related to infrastructure financing.

c. Company Address
10) Full Address
This item is filled with the full address in accordance with the domicile of the head office of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles.

11) District/City Location
This item is filled with the district/city of the domicile of the head office of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles.

12) Postal Code
This item is filled with the postal code number of the domicile of the head office of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles.

13) Telephone Number
This item is filled with the telephone number of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles, preceded by the regional area code.

14) Office Building Ownership Status
This item is filled with the ownership status of the office building of the head office of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles, namely:
a) owned; b) leased; or c) other ownership status.

15) Website Address
This item is filled with the website address of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles.

16) Electronic Mail Address (Email)
This item is filled with the electronic mail (email) address of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles.

d. Number of Service Offices
17) Number of Branch Offices
This item is filled with the number of branch offices of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles. The number of branch offices must be detailed in Form 0020 (Detail of Branch Offices).

e. Number of Workforce
18) Number of Workforce at Head Office
This item is filled with the number of workforce, including permanent, contract, and outsourcing workers, at the head office according to the gender column and must be detailed in Form 0041 (Detail of Workforce Based on Education Level).

19) Number of Workforce at Branch Offices
This item is filled with the number of workforce, including permanent, contract, and outsourcing workers, at branch offices according to the gender column and must be detailed in Form 0041 (Detail of Workforce Based on Education Level).

f. Board of Directors Members Responsible and Report Preparers
20) Board of Directors Members Responsible for the Report
This item is filled with the complete data of the Board of Directors members acting as the responsible party for the report. a) Full Name This item is filled with the full name of the report preparer. b) Position This item is filled with the position of the report preparer. c) Telephone Number This item is filled with the telephone number of the report preparer. d) Electronic Mail Address (Email) This item is filled with the electronic mail (email) address of the report preparer.

21) Report Preparers
This item is filled with the complete data of personnel of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles acting as report preparers. a) Full Name This item is filled with the full name of the Board of Directors members responsible for the report. b) Position This item is filled with the position of the Board of Directors members responsible for the report. c) Telephone Number This item is filled with the telephone number of the Board of Directors members responsible for the report. d) Electronic Mail Address (Email) This item is filled with the electronic mail (email) address of the Board of Directors members responsible for the report.

A.2.i SHARIA BUSINESS UNIT OF INFRASTRUCTURE FINANCING COMPANY (UUS)

FORM 0000 (UUS PROFILE) FORMAT
Form 0000 (UUS Profile) is prepared in the following format:

REPORTING PERIOD
1) Month and Year of Reporting

UUS INFORMATION
2) Type of Sharia Business Activities Conducted
3) Date of Establishment

UUS ADDRESS
4) Full Address
5) District/City Location
6) Postal Code
7) Telephone Number
8) Office Building Ownership Status
9) Website Address
10) Electronic Mail Address (Email)

NUMBER OF SERVICE OFFICES
11) Number of UUS Branch Offices

NUMBER OF WORKFORCE
12) Number of Workforce at UUS Office
13) Number of Workforce at UUS Branch Offices

REPORT PREPARERS AND RESPONSIBLE BOARD OF DIRECTORS MEMBERS
14) Report Preparers
a) Full Name b) Position c) Telephone Number d) Electronic Mail Address (Email)
15) Board of Directors Members Responsible for the Report
a) Full Name b) Position c) Telephone Number d) Electronic Mail Address (Email)

EXPLANATION OF FORM 0000 (UUS PROFILE)
Form 0000 (UUS Profile) contains all information regarding the profile of the reporting UUS.

a. Reporting Period
1) Month and Year of Reporting
This item is filled with the reporting period in the form of the month and year the monthly report is submitted.

b. Reporting UUS Information
2) Type of Business Activities Conducted
This item is filled with the type of business activities in accordance with the business license granted, namely:
a) direct financing for Infrastructure Financing based on Sharia principles; b) refinancing of Infrastructure financed by other parties based on Sharia principles; c) provision of Subordinated Financing related to Infrastructure Financing based on Sharia principles; d) activities or provision of other facilities related to Infrastructure Financing after obtaining approval from the Financial Services Authority based on Sharia principles; and/or e) activities or provision of other facilities not related to Infrastructure Financing based on government assignment based on Sharia principles.

3) Date of Establishment
This item is filled with the date, month, and year of establishment of the reporting UUS.

c. UUS Address
4) Full Address
This item is filled with the full address in accordance with the domicile of the reporting UUS office.

5) District/City Location
This item is filled with the district/city of the domicile of the reporting UUS head office.

6) Postal Code
This item is filled with the postal code number of the domicile of the reporting UUS head office.

7) Telephone Number
This item is filled with the telephone number of the reporting UUS, preceded by the regional area code.

8) Office Building Ownership Status
This item is filled with the ownership status of the office building of the reporting UUS head office, namely:
a) owned; b) leased; or c) other ownership status.

9) Website Address
This item is filled with the website address of the reporting UUS.

10) Electronic Mail Address (Email)
This item is filled with the electronic mail (email) address of the reporting UUS.

d. Number of Service Offices
11) Number of UUS Branch Offices
This item is filled with the number of UUS branch offices of the reporting UUS.
The number of branch offices must be detailed in Form 0020 (Detail of Branch Offices).

e. Number of Workforce
12) Number of Workforce at Head Office
This item is filled with the number of workforce, including permanent, contract, and outsourcing workers, at the head office according to the gender column and must be detailed in Form 0041 (Detail of Workforce Based on Education Level).

13) Number of Workforce at Branch Offices
This item is filled with the number of workforce, including permanent, contract, and outsourcing workers, at branch offices according to the gender column and must be detailed in Form 0041 (Detail of Workforce Based on Education Level).

f. Report Preparers and Responsible Board of Directors Members
14) Report Preparers
This item is filled with the complete data of reporting UUS personnel acting as report preparers. a) Full Name This item is filled with the full name of the report preparer. b) Position This item is filled with the position of the report preparer. c) Telephone Number This item is filled with the telephone number of the report preparer. d) Electronic Mail Address (Email) This item is filled with the electronic mail (email) address of the report preparer.

15) Board of Directors Members Responsible for the Report
This item is filled with the complete data of the Board of Directors members acting as the responsible party for the report. a) Full Name This item is filled with the full name of the Board of Directors members responsible for the report. b) Position This item is filled with the position of the Board of Directors members responsible for the report. c) Telephone Number This item is filled with the telephone number of the Board of Directors members responsible for the report. d) Electronic Mail Address (Email) This item is filled with the electronic mail (email) address of the Board of Directors members responsible for the report.

B. FORM 0010: DETAIL OF BUSINESS LICENSES

FORM 0010 (DETAIL OF BUSINESS LICENSES) FORMAT
Form 0010 (Detail of Business Licenses) is prepared in the following format:

(1) Business License Number
(2) Business License Date
(3) Type of Licensing
(4) Remarks

EXPLANATION OF FORM 0010 (DETAIL OF BUSINESS LICENSES)
Form 0010 (Detail of Business Licenses) contains all information regarding the detail of business licenses owned by the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles or the reporting UUS.

(1) Business License Number
This item is filled with the number of the Minister of Finance Decision or Financial Services Authority Commissioners' Decision regarding the business licensing of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles or the reporting UUS and its amendments.

(2) Business License Date
This item is filled with the date, month, and year of the Minister of Finance Decision or Financial Services Authority Commissioners' Decision regarding the business licensing of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles or the reporting UUS and its amendments.

(3) Type of Licensing
This item is filled with the type of licensing determined by the Financial Services Authority and/or the Minister of Finance, namely:

first business license
expansion of business activities
name change
UUS business license
other business licenses

(4) Remarks
This item is filled with an explanation of the type of licensing of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles or the reporting UUS. Example:
In the case of a name change, it is filled with the name change from PT Dina Raya Infrastructure Syariah to PT Karya Raya Infrastructure Syariah.

C. FORM 0020: DETAIL OF BRANCH OFFICES

FORM 0020 (DETAIL OF BRANCH OFFICES) FORMAT
Form 0020 (Detail of Branch Offices) is prepared in the following format:

(1) Branch Office Reporting Registration Number (2) Branch Office Reporting Registration Date (3) Branch Office Name (4) Location

Address
District
District/City
Postal Code
(5) Telephone Number
(6) Number of Workforce
(7) Branch Manager Name

EXPLANATION OF FORM 0020 (DETAIL OF BRANCH OFFICES)
Form 0020 (Detail of Branch Offices) contains information on the branch offices of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles or the reporting UUS branch offices that have obtained reporting registration from the Minister of Finance or the Financial Services Authority.

(1) Branch Office Reporting Registration Number This item is filled with the number of the Minister of Finance Decision or Financial Services Authority Commissioners' Decision regarding the reporting registration of the branch offices of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles or the reporting UUS branch offices.

(2) Branch Office Reporting Registration Date
This item is filled with the date, month, and year of issuance of the Minister of Finance Decision or Financial Services Authority Commissioners' Decision regarding the reporting registration of the branch offices of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles or the reporting UUS branch offices.

(3) Branch Office Name
This item is filled with the name of the branch office of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles or the reporting UUS branch office.

(4) Location

Address
This item is filled with the full address of the branch office of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles or the reporting UUS branch office in accordance with the full address of the branch office of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles or the reporting UUS branch office that has been reported to the Minister of Finance or the Financial Services Authority.
District
This item is filled with the district of the domicile of the branch office of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles or the reporting UUS branch office.
District/City
This item is filled with the district/city of the domicile of the branch office of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles or the reporting UUS branch office.
Postal Code
This item is filled with the postal code number of the domicile of the branch office of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles or the reporting UUS branch office.

(5) Telephone Number
This item is filled with the area code and telephone number of each branch office of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles or the reporting UUS branch office.

(6) Number of Workforce
This item is filled with the number of workforce located at the branch office of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles or the reporting UUS branch office, including the branch manager of the reporting Sharia Infrastructure Financing Company or the reporting UUS branch office, permanent workforce, contract workforce, and outsourcing workforce.

(7) Branch Manager Name
This item is filled with the name of the branch manager of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles or the reporting UUS branch office for each respective branch office of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles or the reporting UUS branch office.

D. FORM 0030: DETAIL OF SHAREHOLDERS AND SECOND-TIER SHAREHOLDERS

FORM 0030 (DETAIL OF SHAREHOLDERS AND SECOND-TIER SHAREHOLDERS) FORMAT
Form 0030 (Detail of Shareholders and Second-Tier Shareholders) is prepared in the following format:

(1) Shareholder Name
(2) Shareholder Group
(3) Country of Origin
(4) Legal Form of Shareholder
(5) Shareholder Status
(6) Shareholder Equity (in Rp)
(7) Foreign Ownership Percentage Directly/Indirectly (8) Share Ownership

Value (in Rp)
Percentage (%)
(9) Shareholder Management Information
Manager Name
Manager Position
Country of Origin
(10) Second-Tier Shareholder Information
Second-Tier Shareholder Name
Second-Tier Shareholder Group
Country of Origin of Second-Tier Shareholder
Second-Tier Shareholder Share Ownership Value

EXPLANATION OF FORM 0030 (DETAIL OF SHAREHOLDERS AND SECOND-TIER SHAREHOLDERS)
Form 0030 (Detail of Shareholders and Second-Tier Shareholders) contains details of shareholders, both individuals and legal entities, in the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles, information on the management of shareholders of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles, and information on second-tier shareholders.

(1) Shareholder Name
This item is filled with the full name of the shareholder.

(2) Shareholder Group
This item is filled with the owner group.

(3) Country of Origin
This item is filled with the country of origin of the shareholder.

(4) Legal Form of Shareholder
This item is filled with the legal form or individual form of the shareholder of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles, namely:

Indonesian citizen;
Foreign citizen;
Indonesian legal entity;
Foreign legal entity;
Central government; and/or
Regional government.

(5) Shareholder Status
This item is filled with the shareholder status, namely:

controlling shareholder
non-controlling shareholder

(6) Shareholder Equity
This item is filled with the equity value of shareholders in the form of Indonesian legal entities or foreign legal entities, based on audit reports.

(7) Foreign Ownership Percentage Directly/Indirectly This item is filled with information regarding the foreign ownership percentage for shareholders in the form of legal entities in the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles. For individual shareholders who are Indonesian citizens, this item is filled with zero percent.

For shareholders in the form of Indonesian legal entities, this item is filled with the percentage of foreign ownership in the aforementioned legal entity, both directly and indirectly.

(8) Share Ownership

Value
This item is filled with the nominal value of paid-up capital of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles owned by the shareholder. The total value must be equal to the nominal paid-up capital value in Form 1100 (Balance Sheet Report).
Percentage
This item is filled with the ownership percentage value in a decimal format with 2 (two) digits after the comma.

(9) Shareholder Management Information

Manager Name
This item is filled with the full name of the managers and supervisors of shareholders of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles in the form of legal entities.
Manager Position
This item is filled with the position of managers and supervisors of shareholders of the reporting Infrastructure Financing Company that conducts all its business activities based on Sharia principles in the form of limited liability companies, namely:
principal commissioner
commissioner
independent commissioner
Sharia supervisory board
chief executive director
director

For shareholders other than limited liability companies, supervisors are equated with commissioners and managers are equated with directors.

Country of Origin
This field is filled with the country of origin based on the citizenship status of the managers and supervisors of the reporting Sharia-based Infrastructure Financing Company's shareholders.

(10) Second-Degree Shareholder Information

Name of Second-Degree Shareholder
This field is filled with the full name of the second-degree shareholder (shareholder of the reporting Sharia-based Infrastructure Financing Company).
Group of Second-Degree Shareholder
This field is filled with the code for the group of the second-degree shareholder.
Country of Origin of Second-Degree Shareholder
This field is filled with the country of origin based on the citizenship status of the second-degree shareholder.
Value of Share Ownership of Second-Degree Shareholder
This field is filled with the nominal value of paid-up capital of the reporting Sharia-based Infrastructure Financing Company owned by the second-degree shareholder.

E. FORM 0035: MANAGEMENT DETAILS

FORMAT OF FORM 0035 (MANAGEMENT DETAILS)
Form 0035 (Management Details) is prepared in the following format:

(1) Name
(2) Identity Number
(3) Citizenship
(4) Position
(5) Domicile
(6) Appointment Deed Number
(7) Deed Date
(8) Date of Assumption of Office
(9) Fit and Proper Test Approval Information

Decision Letter Number
Decision Letter Date

EXPLANATION OF FORM 0035 (MANAGEMENT DETAILS)
Form 0035 (Management Details) contains information on the management of the reporting Sharia-based Infrastructure Financing Company, consisting of members of the Board of Commissioners and members of the Board of Directors for the reporting Sharia-based Infrastructure Financing Company, including members of the Sharia Supervisory Board for the reporting Sharia-based Infrastructure Financing Company.

(1) Name
This field is filled with the names of members of the Board of Commissioners, members of the Board of Directors, and/or members of the Sharia Supervisory Board of the reporting Sharia-based Infrastructure Financing Company.

(2) Identity Number
This field is filled with the identity number, such as the population identification number (NIK), KITAS, and/or passport of members of the Board of Commissioners, members of the Board of Directors, and/or members of the Sharia Supervisory Board of the reporting Sharia-based Infrastructure Financing Company.

(3) Citizenship
This field is filled with the citizenship of members of the Board of Commissioners, members of the Board of Directors, and/or members of the Sharia Supervisory Board of the reporting Sharia-based Infrastructure Financing Company.

(4) Position
This field is filled with the position of members of the Board of Commissioners, members of the Board of Directors, and/or members of the Sharia Supervisory Board of the reporting Sharia-based Infrastructure Financing Company that is a limited liability company, namely:

Principal Commissioner
Commissioner
Independent Commissioner
Sharia Supervisory Board
President Director
Director

(5) Domicile
This field is filled with the district/city location where members of the Board of Commissioners, members of the Board of Directors, and/or members of the Sharia Supervisory Board of the reporting Sharia-based Infrastructure Financing Company reside.

(6) Appointment Deed Number
This field is filled with the appointment deed number of members of the Board of Commissioners, members of the Board of Directors, and/or members of the Sharia Supervisory Board.

(7) Deed Date
This field is filled with the date of the appointment deed of members of the Board of Commissioners, members of the Board of Directors, and/or members of the Sharia Supervisory Board.

(8) Date of Assumption of Office
This field is filled with the day, month, and year of assumption of office for each member of the Board of Commissioners, members of the Board of Directors, and/or members of the Sharia Supervisory Board of the reporting Sharia Infrastructure Financing Company, in accordance with the deed of the General Meeting of Shareholders or its equivalent that approved the appointment of members of the Board of Commissioners, members of the Board of Directors, and members of the Sharia Supervisory Board.

(9) Fit and Proper Test Approval Information

Decision Letter Number
This field is filled with the Decision Letter Number for the Determination of the Fit and Proper Test Results, for example, KEP-123/D.05/2015.
Decision Letter Date
This field is filled with the day, month, and year of issuance of the Decision Letter.

Information regarding the fit and proper test assessment must not be left blank. For Principal Parties who held office before the implementation of Financial Services Authority Regulation Number 46/POJK.05/2020, this column is filled with a note that members of the Board of Commissioners, members of the Board of Directors, and/or members of the Sharia Supervisory Board of the reporting Sharia-based Infrastructure Financing Company are not yet required to undergo the fit and proper test assessment because they have not been re-appointed.

F. FORM 0036: RELATED PARTY DETAILS

FORMAT OF FORM 0036 (RELATED PARTY DETAILS)
Form 0036 (Related Party Details) is prepared in the following format:

(1) Name of Related Party
(2) Group
(3) Country Location
(4) Relationship of Related Party
Code A-J

EXPLANATION OF FORM 0036 (RELATED PARTY DETAILS)
Form 0036 (Related Party Details) contains details of parties related to the reporting Sharia-based Infrastructure Financing Company, information on the group, country location, and relationship of parties related to the reporting Sharia-based Infrastructure Financing Company.

(1) Name of Related Party
This field is filled with the full name of the related party.

(2) Group
This field is filled with the group of the related party.

(3) Country Location
This field is filled with the country location where the related party is headquartered.

(4) Relationship of Related Party
This field is filled using letter codes A through J, which indicate the relationship of the related party with the reporting Sharia-based Infrastructure Financing Company as follows:
A. an individual or business entity that is the controller of the reporting Sharia-based Infrastructure Financing Company; B. a business entity where the reporting Sharia-based Infrastructure Financing Company acts as the controller;
C. an individual or business entity that acts as the controller of the business entity as referred to in letter B;
D. a business entity whose control is carried out by an individual and/or business entity as referred to in letter A or an individual and/or business entity as referred to in letter C; E. the Board of Commissioners or Board of Directors of the reporting Sharia-based Infrastructure Financing Company. F. a party having a family relationship up to the second degree, both horizontal and vertical, from an individual who is the controller of the reporting Sharia Infrastructure Financing Company as referred to in letter A and/or the Board of Commissioners or Board of Directors of the reporting Sharia-based Infrastructure Financing Company as referred to in letter E; G. the board of commissioners or board of directors of a business entity as referred to in letters A through D; H. a business entity whose board of commissioners or board of directors is the Board of Commissioners or Board of Directors of the reporting Sharia-based Infrastructure Financing Company or the board of commissioners or board of directors of a business entity as referred to in letters A through D;
I. a business entity where the Board of Commissioners or Board of Directors of the reporting Sharia-based Infrastructure Financing Company as referred to in letter E acts as the controller or the Board of Commissioners or Board of Directors as referred to in letters A through D acts as the controller; and/or
J. a business entity that has financial dependency with the reporting Sharia-based Infrastructure Financing Company and/or a party as referred to in letters A through I.

G. FORM 0041: WORKFORCE DETAILS BY EDUCATION LEVEL

FORMAT OF FORM 0041 (WORKFORCE DETAILS BY EDUCATION LEVEL)
Form 0041 (Workforce Details by Education Level) is prepared in the following format:

2. EXPLANATION OF FORM 0041 (WORKFORCE DETAILS BY EDUCATION LEVEL)
Form 0041 (Workforce Details by Education Level) contains details of the number of workforce in each category of education level at the head office and branch office of the reporting Sharia-based Infrastructure Financing Company or reporting Sharia Business Unit (UUS).

1) Education Level

Head Office
a. Other Education Levels Below High School b. High School
c. Diploma
d. Bachelor e. Postgraduate
In the event that there is workforce from the reporting Sharia-based Infrastructure Financing Company with education level Strata 2 or Strata 3, it is filled in the Postgraduate column.
Branch Office
a. Other Education Levels Below High School b. High School
c. Diploma
d. Bachelor e. Postgraduate
In the event that there is workforce from the reporting Sharia-based Infrastructure Financing Company with education level Strata 2 or Strata 3, it is filled in the Postgraduate column.

2) Permanent Workforce
This field is filled with the number of permanent workforce at the head office and branch office based on education level. a. Male b. Female
c. Total

3) Contract Workforce
This field is filled with the number of contract workforce at the head office and branch office based on education level. a. Male b. Female
c. Total

4) Outsourcing Workforce
This field is filled with the number of outsourcing workforce at the head office and branch office based on education level. a. Male b. Female
c. Total

5) Total Workforce
This field is filled with the total number of workforce at the head office and branch office based on education level. a. Male b. Female
c. Total

H. FORM 0043: WORKFORCE DETAILS BY FUNCTION

FORMAT OF FORM 0043 (WORKFORCE DETAILS BY FUNCTION)
Form 0043 (Workforce Details by Function) is prepared in the following format:

(1) Function | (2) Permanent Workforce | (3) Contract Workforce | (4) Outsourcing Workforce | (5) Total Workforce | (6) Dual Position Information
| Managerial to One Level Below Board of Directors | Staff and Other Levels | Managerial to One Level Below Board of Directors | Staff and Other Levels | Managerial to One Level Below Board of Directors | Staff and Other Levels | Managerial to One Level Below Board of Directors | Staff and Other Levels | Managerial to One Level Below Board of Directors | Staff and Other Levels
1. Marketing
2. Financing and Investment
3. Human Resource (HR) and General Affair (GA)
4. Finance, Administration, and Accounting
5. Risk Management
6. Internal Control and Compliance
7. Legal
8. Information System Management
9. Anti-Money Laundering and Counter-Terrorism Financing Program Implementation
10. Fraud Control
11. Other Functions
Total Workforce

2. EXPLANATION OF FORM 0043 (WORKFORCE DETAILS BY FUNCTION)
Form 0043 (Workforce Details by Function) contains the number of workforce owned by the reporting Sharia-based Infrastructure Financing Company or reporting Sharia Business Unit (UUS) based on work units, both at the head office and branch office, according to each workforce status.

(1) Function

Marketing;
Financing and investment;
Human Resource (HR) and General Affair (GA);
Finance, administration, and accounting;
Risk management;
Internal control and compliance;
Legal;
Information system management;
Anti-Money Laundering and Counter-Terrorism Financing Program Implementation;
Fraud control; and
Other functions.

(2) Permanent Workforce
This field is filled with the number of permanent workforce that are managerial level up to one level below the Board of Directors based on function.

Managerial to One Level Below Board of Directors
Staff and Other Workforce Levels

(3) Contract Workforce
This field is filled with the number of contract workforce that are managerial level up to one level below the Board of Directors based on function.

Managerial to One Level Below Board of Directors
Staff and Other Workforce Levels

(4) Outsourcing Workforce
This field is filled with the number of outsourcing workforce that are managerial level up to one level below the Board of Directors based on function.

Managerial to One Level Below Board of Directors
Staff and Other Workforce Levels

(5) Total Workforce
This field is filled with the total number of workforce that are managerial level up to one level below the Board of Directors based on function.

Managerial to One Level Below Board of Directors
Staff and Other Workforce Levels

(6) Dual Position Information
This field is filled with the dual functions performed by the workforce of the reporting Sharia-based Infrastructure Financing Company or reporting Sharia Business Unit (UUS). In the context of filling out the report, one workforce person can only be entered into one function even though in practice they handle multiple functions.

I. FORM 0046: FOREIGN WORKFORCE DETAILS

FORMAT OF FORM 0046 (FOREIGN WORKFORCE DETAILS)
Form 0046 (Foreign Workforce Details) is prepared in the following format:

(1) Name
(2) Identity Number
(3) Citizenship
(4) Position
(5) Field of Specialization
(6) Domicile
(7) Work Permit Number
(8) Work Permit Date
(9) Start of Work Permit Validity
(10) End of Work Permit Validity

EXPLANATION OF FORM 0046 (FOREIGN WORKFORCE DETAILS)
Form 0046 (Foreign Workforce Details) contains details of the foreign workforce of the reporting Sharia-based Infrastructure Financing Company or reporting Sharia Business Unit (UUS).

(1) Name
This field is filled with the name of the foreign workforce of the reporting Sharia-based Infrastructure Financing Company or reporting Sharia Business Unit (UUS).

(2) Identity Number
This field is filled with the identity number, such as the population identification number (NIK), KITAS, and/or passport of the foreign workforce of the reporting Sharia-based Infrastructure Financing Company or reporting Sharia Business Unit (UUS).

(3) Citizenship
This field is filled with the citizenship of the foreign workforce.

(4) Position
This field is filled with the category of position of the foreign workforce at the reporting Sharia-based Infrastructure Financing Company or reporting Sharia Business Unit (UUS). Positions of foreign workforce include experts with a position level one level below the Board of Directors, advisors, and consultants.

(5) Field of Specialization
This field is filled with the field of specialization of the foreign workforce at the reporting Sharia Infrastructure Financing Company or reporting Sharia Business Unit (UUS). Fields of specialization include risk management, information technology, and others.

(6) Domicile
This field is filled with the district/city where the foreign workforce resides.

(7) Work Permit Number
This field is filled with the work permit decision letter number for the foreign workforce issued by the competent authority.

(8) Work Permit Date
This field is filled with the date of the work permit decision letter for the foreign workforce issued by the competent authority.

(9) Start of Work Permit Validity
This field is filled with information regarding the start of the validity period of the foreign workforce's work permit.

(10) End of Work Permit Validity
This field is filled with information regarding the end of the validity period of the foreign workforce's work permit.

II. FINANCIAL STATEMENTS OF SHARIA-BASED INFRASTRUCTURE FINANCING COMPANIES AND SHARIA BUSINESS UNITS OF INFRASTRUCTURE FINANCING COMPANIES

A. FORM 1100: STATEMENT OF FINANCIAL POSITION

FORMAT OF FORM 1100 (STATEMENT OF FINANCIAL POSITION)
Form 1100 (Statement of Financial Position) is prepared in the following format:

ASSETS
Positions | IDR | Foreign Currency | Total

Cash and Cash Equivalents
a. Cash b. Deposits with Domestic Banks
1. Current Accounts
2. Other Deposits
  c. Deposits with Foreign Banks
3. Current Accounts
4. Other Deposits
  d. Restricted Funds
Investments in Sharia Securities
Derivative Receivable Assets
Net Sharia-Based Financing Receivables
a. Direct Financing for Sharia-Based Infrastructure Financing Net
1. Direct Financing for Sharia-Based Infrastructure Financing Gross
  a) Murabahah Financing b) Mudharabah Financing c) Musyarakah Financing d) MMQ Financing e) Ijarah Financing f) IMBT Financing g) Other Financing
2. Deferred Profit Sharing Income
3. Other Income and Expenses related to Amortized Financing Transactions
4. Provision for Impairment of Receivables for Direct Financing for Sharia-Based Infrastructure Financing
  b. Net Refinancing of Infrastructure Financed by Other Parties Based on Sharia Principles
5. Refinancing of Infrastructure Financed by Other Parties Based on Sharia Principles Gross
  a) IMBT Financing b) MMQ Financing c) Other Financing
6. Other Income and Expenses related to Amortized Financing Transactions
7. Provision for Impairment of Receivables for Refinancing of Infrastructure Financed by Other Parties Based on Sharia Principles
  c. Net Subordinated Financing Related to Sharia-Based Infrastructure Financing
8. Subordinated Financing Related to Sharia-Based Infrastructure Financing Gross
9. Other Income and Expenses related to Amortized Financing Transactions
10. Provision for Impairment of Receivables for Subordinated Financing Related to Sharia-Based Infrastructure Financing
  d. Net Other Financing Facilities or Activities Related to Sharia-Based Infrastructure Financing After Obtaining Financial Services Authority Approval
11. Other Financing Facilities or Activities Related to Sharia-Based Infrastructure Financing After Obtaining Financial Services Authority Approval Gross
12. Other Income and Expenses related to Amortized Financing Transactions
13. Provision for Impairment of Receivables for Other Financing Facilities or Activities Related to Sharia-Based Infrastructure Financing After Obtaining Financial Services Authority Approval
  e. Net Other Financing Facilities or Activities Not Related to Sharia-Based Infrastructure Financing Based on Government Assignment
14. Other Financing Facilities or Activities Not Related to Sharia-Based Infrastructure Financing Based on Government Assignment Gross
15. Other Income and Expenses related to Amortized Financing Transactions
16. Provision for Impairment of Receivables for Other Financing Facilities or Activities Not Related to Sharia-Based Infrastructure Financing Based on Government Assignment
Ijarah Assets
a. Gross Ijarah Assets b. Other Income and Expenses related to Financing Transactions that are Amortized
c. Accumulated Depreciation
Equity Investments
a. Equity Investments in Companies in the Financial Services Sector b. Equity Investments in Companies Engaged in Infrastructure Projects
Receivables Related to Other Business Activities:
a. Receivables Related to Provision of Financing Support b. Receivables Related to Provision of Consulting Services
c. Receivables Related to Efforts to Find Swap Markets Related to Infrastructure Financing
Net Fixed Assets and Inventories
a. Gross Fixed Assets and Inventories b. Accumulated Depreciation of Fixed Assets and Inventories
Net Intangible Assets
a. Gross Intangible Assets b. Accumulated Amortization of Intangible Assets
Deferred Tax Assets
Other Assets
Total Assets

LIABILITIES AND EQUITY
LIABILITIES
Positions | IDR | Foreign Currency | Total
1. Current Liabilities
a. Liabilities to Government b. Liabilities to Multilateral Organizations
c. Liabilities to Banks
d. Liabilities to Financial Institutions e. Other Current Liabilities
2. Derivative Liabilities
3. Tax Payables
4. Received Financing
a. Received Financing from Government

Received Financing from Central Government
Loans/Received Financing from Regional Government
Received Financing from Foreign Government
b. Received Financing from Multilateral Organizations
c. Received Financing from Banks
Received Financing from Domestic Banks
Received Financing from Foreign Banks
d. Received Financing from Non-Bank Financial Institutions
Received Financing from Domestic Non-Bank Financial Institutions
Received Financing from Foreign Non-Bank Financial Institutions
5. Sharia Securities Issued
6. Post-Employment Benefit Liabilities
7. Deferred Tax Liabilities
8. Subordinated Financing
a. Domestic Subordinated Financing b. Foreign Subordinated Financing
9. Other Liabilities
TEMPORARY SHARIA FUND
1. Mudharabah Sukuk
2. Mudharabah Financing
3. Musyarakah Financing
EQUITY
1. Capital
a. Paid-Up Capital/Working Capital
Authorized Capital
Unpaid Capital
b. Additional Paid-Up Capital
Agio
Donated Capital
Difference in Value of Transactions of Restructuring Entities under Common Control
Other Additional Paid-Up Capital
c. Disagio

Pos-Pos Rp Valas Jumlah

d. Islamic Share Capital Obtained
Back

e. Equity Securities Issuance Costs

Reserves
a. General Reserves b. Specific Reserves
Retained Earnings (Losses)
Net Profit (Loss) After Tax
Other Equity Components
a. Balance of Other Equity Components
1) Balance of Gains (Losses) from Changes in Asset Revaluation Surplus
2) Balance of Gains (Losses) from Exchange Differences Due to Translation of Financial Statements in Foreign Currency
3) Balance of Gains (Losses) from Remeasurement of Available-for-Sale Financial Assets
4) Balance of Gains (Losses) from the Effective Portion of Hedge Instruments in the Context of Cash Flow Hedges
5) Balance of Gains (Losses) on Other Equity Components in Accordance with Financial Accounting Standards Principles
b. Other Comprehensive Gains (Losses) for the Current Period

Total Liabilities and Equity

EXPLANATION OF FORM 1100 (STATEMENT OF FINANCIAL POSITION)

Form 1100 (Statement of Financial Position) contains the financial position report of the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS (Sharia Banking Institution), which provides detailed explanations of asset positions and liabilities and equity positions.

ASSETS

Cash and Cash Equivalents
a. Cash
This item is filled with the amount of currency in cash in the form of banknotes and coins issued by Bank Indonesia that are legal tender in Indonesia. Also included in the definition of cash are foreign banknotes and coins that are still valid and owned by the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS. Commemorative coins and commemorative notes issued by Bank Indonesia are reported under the Miscellaneous Assets item.

b. Deposits in Domestic Banks
This item is filled with all types of deposits of the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS in banks in Indonesia, both in Rupiah and foreign currency. This item must not be offset with the bank item under the liabilities items.

1) Demand Deposits
This item is filled with the amount of deposits of the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS in the form of demand deposits at commercial banks and/or Sharia commercial banks in Indonesia.

2) Other Deposits
This item is filled with the amount of deposits of the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS other than demand deposits, including in the form of savings, time deposits, deposit certificates, deposit on call, and other similar deposits at Sharia commercial banks and/or Sharia rural financing banks in Indonesia.

c. Deposits in Foreign Banks
This item is filled with all types of deposits of the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS in banks outside the country.

1) Demand Deposits
This item is filled with deposits of the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS in the form of demand deposits at banks and/or Sharia banks outside the country.

2) Other Deposits
This item is filled with deposits of the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS in the form of savings, time deposits, deposit certificates, deposit on call, and other similar deposits at banks and/or Sharia banks outside the country.

d. Restricted Funds
This item is filled with funds restricted for specific purposes as a result of legislation or agreements with other parties, related to the National Economic Recovery (PEN) projects distributed by the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS.

Investments in Sharia Securities
This item covers all investments of the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS in Sharia securities, excluding equity investments in the form of shares. The value of these securities is presented in accordance with the applicable Financial Accounting Standards (PSAK). This item must be detailed in Form 2200 (Detail of Held Securities).
Derivative Receivables
This item is filled with all receivables that are potential profits arising from the positive difference between the contract value and the fair value of a derivative transaction on the reporting date. These derivative transactions are only for hedging activities. This item must be detailed in Form 3010 (Detail of Hedging Derivative Instruments).
Net Sharia-Based Financing Receivables
a. Direct Financing for Sharia-Based Infrastructure Financing Net This item is filled with the value of direct financing for Sharia-based infrastructure financing originating from the business activities of the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS, recorded at net value after deducting deferred profit-sharing income, other income and expenses related to financing transactions that are amortized, and provisions for impairment of receivables for direct financing for Sharia-based infrastructure financing.

1) Gross Direct Financing for Sharia-Based Infrastructure Financing
This item is filled with the value of direct financing for Sharia-based infrastructure financing using murabahah, mudharabah, musyarakah, musyarakah mutanaqisah (MMQ), ijarah, Al Ijarah Al Muntahiyah Bi Al-Tamlik (IMBT), and other agreements, recorded at gross value after deducting deferred profit-sharing income and other income and expenses related to financing transactions that are amortized.

2) Deferred Profit-Sharing Income
This item is filled with deferred profit-sharing income by the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS for direct lending for Sharia-based infrastructure financing.

3) Other Income and Expenses Related to Amortized Financing Transactions
This item is filled with other income and expenses related to amortized financing transactions by the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS for direct financing for Sharia-based infrastructure financing.

4) Provisions for Impairment of Receivables for Direct Financing for Sharia-Based Infrastructure Financing
This item is filled with provisions for impairment of receivables for direct financing for Sharia-based infrastructure financing.

b. Net Refinancing of Infrastructure Financed by Other Parties Based on Sharia Principles This item is filled with the value of refinancing for infrastructure financed by other parties based on Sharia principles originating from the business activities of the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS, recorded at net value after deducting other income and expenses related to financing transactions that are amortized and provisions for impairment of receivables for refinancing of infrastructure financed by other parties based on Sharia principles.

1) Gross Refinancing of Infrastructure Financed by Other Parties Based on Sharia Principles
This item is filled with the value of refinancing for infrastructure financed by other parties based on Sharia principles using IMBT, MMQ, and other agreements originating from the business activities of the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS, recorded at gross value after deducting other income and expenses related to financing transactions that are amortized.

2) Other Income and Expenses Related to Amortized Financing Transactions
This item is filled with other income and expenses related to amortized financing transactions by the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS for refinancing of infrastructure financed by other parties based on Sharia principles.

3) Provisions for Impairment of Receivables for Refinancing of Infrastructure Financed by Other Parties Based on Sharia Principles
This item is filled with provisions for impairment of receivables for refinancing of infrastructure financed by other parties based on Sharia principles.

c. Net Subordinated Financing Related to Sharia-Based Infrastructure Financing
This item is filled with the value of subordinated financing related to Sharia-based infrastructure financing, recorded at net value after deducting other income and expenses related to financing transactions that are amortized and provisions for impairment of receivables for subordinated financing related to Sharia-based infrastructure financing.

1) Gross Subordinated Financing Related to Sharia-Based Infrastructure Financing
This item is filled with the value of subordinated financing related to Sharia-based infrastructure financing, recorded at gross value after deducting other income and expenses related to financing transactions that are amortized.

2) Other Income and Expenses Related to Amortized Financing Transactions
This item is filled with other income and expenses related to amortized financing transactions by the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS for subordinated financing related to Sharia-based infrastructure financing.

3) Provisions for Impairment of Receivables for Subordinated Financing Related to Sharia-Based Infrastructure Financing
This item is filled with provisions for impairment of receivables for subordinated financing related to Sharia-based infrastructure financing.

d. Net Other Financing Facilities Activities or Provision Related to Sharia-Based Infrastructure Financing After Obtaining Approval from the Financial Services Authority This item is filled with the value of other financing facilities activities or provision related to Sharia-based infrastructure financing after obtaining approval from the Financial Services Authority, originating from the business activities of the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS, recorded at net value after deducting other income and expenses related to financing transactions that are amortized and provisions for impairment of receivables for other financing facilities activities or provision related to Sharia-based infrastructure financing after obtaining approval from the Financial Services Authority.

1) Gross Other Financing Facilities Activities or Provision Related to Sharia-Based Infrastructure Financing After Obtaining Approval from the Financial Services Authority
This item is filled with the value of other financing facilities activities or provision related to Sharia-based infrastructure financing after obtaining approval from the Financial Services Authority, originating from the business activities of the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS to business partners, recorded at gross value after deducting other income and expenses related to financing transactions that are amortized.

2) Other Income and Expenses Related to Amortized Financing Transactions
This item is filled with other income and expenses related to amortized financing transactions by the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS for other financing facilities activities or provision related to Sharia-based infrastructure financing after obtaining approval from the Financial Services Authority.

3) Provisions for Impairment of Receivables for Other Financing Facilities Activities or Provision Related to Sharia-Based Infrastructure Financing After Obtaining Approval from the Financial Services Authority
This item is filled with provisions for impairment of receivables for other financing facilities activities or provision related to Sharia-based infrastructure financing after obtaining approval from the Financial Services Authority.

e. Net Other Financing Facilities Activities or Provision Not Related to Sharia-Based Government-Assigned Infrastructure Financing This item is filled with the value of other financing facilities activities or provision not related to Sharia-based government-assigned infrastructure financing, recorded at net value after deducting other income and expenses related to financing transactions that are amortized and provisions for impairment of receivables for other financing facilities activities or provision not related to Sharia-based government-assigned infrastructure financing.

1) Gross Other Financing Facilities Activities or Provision Not Related to Sharia-Based Government-Assigned Infrastructure Financing
This item is filled with the value of other financing facilities activities or provision not related to Sharia-based government-assigned infrastructure financing, recorded at gross value after deducting other income and expenses related to financing transactions that are amortized.

2) Other Income and Expenses Related to Amortized Financing Transactions
This item is filled with other income and expenses related to amortized financing transactions by the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS for other financing facilities activities or provision not related to Sharia-based government-assigned infrastructure financing.

3) Provisions for Impairment of Receivables for Other Financing Facilities Activities or Provision Not Related to Sharia-Based Government-Assigned Infrastructure Financing
This item is filled with provisions for impairment of receivables for other financing facilities activities or provision not related to Sharia-based government-assigned infrastructure financing.

Ijarah Assets
This item is filled with the value of infrastructure financing originating from the business activities of the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS, recorded at net value after deducting other income and expenses related to financing transactions that are amortized and accumulated depreciation.

a. Gross Ijarah Assets
This item is filled with the value of the ijarah object recognized when the ijarah object is obtained at acquisition cost.

b. Other Income and Expenses Related to Amortized Financing Transactions This item is filled with other income and expenses related to amortized financing transactions by the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS.

c. Accumulated Depreciation
This item covers the accumulated depreciation of ijarah assets.

Equity Participations
This item is filled with the amount of equity participation in the form of shares by the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles in companies in the financial services sector, both in companies in the financial services sector and/or companies engaged in Infrastructure projects. Shares held as part of equity participation are not for trading. Equity Participation in the financial services sector consists of:
a. Equity Participation in Companies in the Financial Services Sector This item is filled with the amount of participation of the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles in companies in the financial services sector. Included in this sub-item are banks, financing companies, Infrastructure Financing Companies, venture capital companies, guarantee companies, insurance companies, and securities companies.

b. Equity Participation in Companies Engaged in Infrastructure Projects This item is filled with the amount of participation of the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles in companies engaged in Infrastructure projects. This item must be detailed in Form 2300 (Detail of Equity Participations).

Receivables Related to Other Business Activities:
a. Receivables Related to Financing Support Provision This item is filled with the value of receivables related to the financing support provision activities of the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS that have not been paid by other parties.

b. Receivables Related to Consultancy Service Provision This item is filled with the value of receivables related to the consultancy service provision activities of the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS that have not been paid by other parties. This item must be detailed in Form 2350 (Detail of Receivables Related to Consultancy Service Provision).

c. Receivables Related to Efforts to Find Swap Markets Related to Infrastructure Financing
This item is filled with the value of receivables related to the efforts to find swap markets related to infrastructure financing from the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS that have not been paid by other parties.

Net Fixed Assets and Inventories
a. Gross Fixed Assets and Inventories
This item covers fixed assets and inventories owned by the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS.

b. Accumulated Depreciation of Fixed Assets and Inventories This item covers the accumulated depreciation of fixed assets and inventories up to the reporting date.

Net Intangible Assets
a. Gross Intangible Assets
This item covers intangible assets owned by the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS.

b. Accumulated Amortization of Intangible Assets This item covers the accumulated amortization of intangible assets up to the reporting date.

Deferred Tax Assets
This item covers the amount of deferred tax assets recognized by the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS at the end of the reporting period, measured at the applicable tax rate against all deductible temporary differences and/or fiscal loss balances, to the extent that it is probable that they can be utilized to reduce fiscal profit in future periods. This item is presented in the statement of financial position based on offset with the deferred tax liabilities item.
Miscellaneous Assets
This item covers asset balances that cannot be included or classified into items 1 to 10 above, including prepaid expenses.
This item must be detailed in Form 2490 (Detail of Miscellaneous Assets).

LIABILITIES

Current Liabilities
This item covers the short-term liabilities of the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS to third parties with a maturity of not more than 30 (thirty) days. Included in this item are liabilities related to employee pension programs and insurance premiums of the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS.

a. Liabilities to Government
This item covers the current liabilities of the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS to the government. Included in this sub-item are liabilities to the central government, regional governments, and foreign governments.

b. Liabilities to Multilateral Organizations
This item covers the current liabilities of the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS to multilateral organizations.

c. Liabilities to Banks
This item covers the current liabilities of the Infrastructure Financing Company that conducts all its business activities based on the reporting entity's Sharia principles or the reporting UUS, such as financing returns to Sharia banks. The term Sharia bank is as defined in legislation regarding

banking. This sub-item cannot be offset with bank items in asset items.

d. Liabilities to Financial Institutions
This item includes the immediate liabilities of the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS to financial institutions other than banks. Included in this sub-item are liabilities to financing companies, Infrastructure Financing Companies, venture capital companies, guarantee companies, insurance companies, pension funds, securities companies, and other financial institutions.

e. Other Immediate Liabilities
This item includes the immediate liabilities of the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS other than in letters a through d.

Derivative Liabilities
This item includes all liabilities that are potential losses arising from the difference between the contract value and the fair value of a derivative transaction on the reporting date. These derivative liabilities are only for hedging activities. This item must be detailed in Form 3010 (Detail of Derivative Instruments for Hedging).
Tax Payables
This item includes all tax liabilities of the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS that have not been paid in relation to applicable tax regulations in Indonesia.
Funding Received
This item includes funding received by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS in rupiah or foreign currency from within or outside the country.

a. Funding Received from Government
This item includes funding received by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS in rupiah or foreign currency from the government, both the Government of the Republic of Indonesia and foreign governments.

1) Funding Received from the Government of the Republic of Indonesia
This item includes funding received by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS in rupiah or foreign currency originating from the Government of the Republic of Indonesia, both from the central and regional governments.

2) Funding Received from Foreign Governments
This item includes funding received by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS in rupiah or foreign currency originating from foreign governments.

b. Funding Received from Multilateral Organizations This item includes funding received by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS in rupiah or foreign currency originating from multilateral organizations.

c. Funding Received from Banks
This item includes funding received by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS in rupiah or foreign currency from banks that conduct operational activities in Indonesia or outside the country.

1) Funding Received from Domestic Banks
This item includes funding received by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS in rupiah or foreign currency from banks that conduct operational activities in Indonesia. This sub-item cannot be offset with bank items in asset items.

2) Funding Received from Foreign Banks
This item includes funding received by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS in rupiah or foreign currency from banks that conduct operational activities outside the country. This sub-item cannot be offset with bank items in asset items.

d. Funding Received from Non-Bank Financial Institutions This item includes funding received by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS in rupiah or foreign currency from non-bank financial institutions that conduct operational activities in Indonesia or outside the country.

1) Funding Received from Domestic Non-Bank Financial Institutions
This item includes funding received by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS in rupiah or foreign currency from non-bank financial institutions that conduct operational activities in Indonesia.

2) Funding Received from Foreign Non-Bank Financial Institutions
This item includes funding received by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS in rupiah or foreign currency from non-bank financial institutions that conduct operational activities outside the country.

These items must be detailed in Form 2550 (Detail of Funding Received).

Shariah Securities Issued
This item includes the value of all Shariah securities, whether using mudharabah or ijarah contracts, other than shares issued by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS, both domestically and internationally, in order to obtain additional funds from the public through public offering mechanisms based on capital market regulations, including Shariah securities issued not through public offering mechanisms such as medium-term notes (MTN).

This item must be detailed in Form 2600 (Detail of Securities Issued).

Post-Employment Benefits
This item includes all liabilities for all forms of benefits provided by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS in exchange for services provided by employees or for termination of employment contracts. This item includes post-employment benefit liabilities and other long-term employee benefits (such as long-term paid leave, long-service awards, or other long-term benefits).
Deferred Tax Liabilities
This item includes the amount of deferred tax liabilities recognized by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS at the end of the reporting period, calculated using the tax rate applicable to all taxable temporary differences.

This item is presented in the statement of financial position based on compensation (offset) with deferred tax asset items.

Subordinated Funding
This item includes funding received by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS with the following conditions:

with a minimum term of 5 (five) years;
in the event of liquidation, the claim right applies last among all existing funding; and
stipulated in the form of a notarial deed agreement between the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS and the provider of funding.

a. Domestic Subordinated Funding
This item includes subordinated funding received by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS in rupiah or foreign currency from within the country or residents.

b. Foreign Subordinated Funding
This item includes subordinated funding received by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS in rupiah or foreign currency from outside the country or non-residents.

This item must be detailed in Form 2550 (Detail of Loans/Funding Received).

Other Liabilities
This item includes other liability balances that cannot be included or classified into items in numbers 1 through 7.

This item must be detailed in Form 2790 (Detail of Other Liabilities).

TEMPORARY SHARIAH FUND
Temporary Shariah Fund is funding obtained from financing, either in the form of issuing mudharabah sukuk or direct financing with mudharabah and/or musyarakah contracts.
EQUITY

Capital
a. Paid-in Capital/Working Capital
This item includes the value of capital of the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles that has been fully paid in by the shareholders of the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles.

For UUS, what is included in this sub-item is working capital placed in the form of cash or cash equivalents from the parent company, proven by a board of directors decision regarding the placement of working capital in the UUS.

1) Authorized Capital
This item includes the amount of authorized capital at the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles.

2) Unpaid Capital
This item includes the amount of unpaid capital at the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles.

b. Additional Paid-in Capital
1) Agio
This item includes the excess of paid-in capital received by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles as a result of share prices exceeding their nominal value.

2) Gifted Capital
This item includes the value of gifted capital received by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles.

3) Difference in Transaction Value of Restructuring Entities under Common Control
This item includes the difference between the transfer price and the book value of each restructuring transaction between entities under common control in accordance with applicable accounting standards.

4) Other Additional Paid-in Capital
This item includes additional paid-in capital other than numbers 1) through 3) in accordance with applicable accounting standards.

c. Disagio
This item includes the shortfall in paid-in capital as a result of share prices being lower than their nominal value.

d. Capital Stock Acquired Back
This item includes the amount of capital stock acquired back by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles.

e. Equity Security Issuance Costs
This item includes costs incurred by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles when issuing shares.

Reserves
This item includes reserves formed in accordance with the articles of association and/or decisions of the owners or the general meeting of shareholders.

a. General Reserve
This item includes reserves formed from the allocation of retained earnings or net profit after tax deduction.

b. Specific Purpose Reserve
This item includes the portion of profit after tax deduction allocated for specific purposes.

Retained Earnings (Losses)
This item includes the balance of retained earnings (losses) (borne) by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS at the position of the beginning of the reporting year period.
Net Profit (Loss) After Tax
This item includes the profit (loss) of the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS during the accounting period, from the beginning of the year to the reporting date.
Other Equity Components
This item includes equity components of the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS that originate from comprehensive transactions.

a. Balance of Other Equity Components
1) Balance of Gains (Losses) Due to Changes in Fixed Asset Revaluation Surplus
This item includes the balance of gains (losses) due to changes in fixed asset revaluation surplus by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS at the position of the beginning of the reporting year period.

2) Balance of Gains (Losses) Due to Exchange Rate Differences from Translating Financial Statements in Foreign Currency
This item includes the balance of gains (losses) due to exchange rate differences from translating financial statements in foreign currency by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS at the position of the beginning of the reporting year period.

3) Balance of Gains (Losses) Due to Remeasurement of Available-for-Sale Financial Assets
This item includes the balance of gains (losses) due to remeasurement of available-for-sale financial assets by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS at the position of the beginning of the reporting year period.

4) Balance of Gains (Losses) Due to Effective Portion of Financial Hedging Instruments in Cash Flow Hedging
This item includes the balance of gains (losses) due to the effective portion of financial hedging instruments in cash flow hedging by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS at the position of the beginning of the reporting year period.

5) Balance of Gains (Losses) on Other Equity Components in Accordance with Accounting Standards Principles
This item includes the balance of gains (losses) on other equity components in accordance with applicable accounting standards by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS at the position of the beginning of the reporting year period.

b. Other Comprehensive Gains (Losses)
Current Period
This item includes other comprehensive income/OCI gains (losses) by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS during the accounting period, from the beginning of the year to the reporting date.

The value of this item must be the same as the Other Comprehensive Income (Loss) item in Form 1200 (Income Statement and Other Comprehensive Income).

B. FORM 1110: ADMINISTRATIVE ACCOUNTS

FORM 1110 (ADMINISTRATIVE ACCOUNTS) FORMAT
Form 1110 (Administrative Accounts) is prepared according to the following format:

Items | Rupiah | Foreign Currency | Total

Loan/Funding Facilities Received and Undrawn
a. Government
1) Government of the Republic of Indonesia
2) Foreign Government
b. Multilateral Organization
c. Bank
1) Domestic Bank
2) Foreign Bank
d. Non-Bank Financial Institution
1) Domestic Non-Bank Financial Institution
2) Foreign Non-Bank Financial Institution
Financing Facilities Provided to Customers and Undrawn
Issuance of Letters of Guarantee
a. Issuance of Letters of Guarantee Domestically b. Issuance of Letters of Guarantee Internationally
Derivative Instruments for Hedging
a. Spot b. Forward Agreement
c. Others
Value of Funds Managed
Other Administrative Accounts
a. Written-Off Financing Receivables b. Written-Off Financing Receivables Successfully Collected
c. Written-Off Financing Receivables

Items | Rupiah | Foreign Currency | Total d. Transferred Financing with Collection Management Total

2. EXPLANATION OF FORM 1110 (ADMINISTRATIVE ACCOUNTS)
Form 1110 (Administrative Accounts) is a report of transaction accounts that have not yet effectively caused changes in assets and liabilities and some other important notes. Foreign currency administrative accounts are translated into rupiah using the mid-exchange rate of foreign currency issued by Bank Indonesia at the end of the reporting period. Administrative accounts consist of:
1. Loan/Funding Facilities Received and Undrawn
This item is filled with loan/funding facilities obtained from within or outside the country that are irrevocable (committed) but have not yet been drawn by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS. This account is detailed as:
a. Government
1) Government of the Republic of Indonesia
2) Foreign Government
b. Multilateral Organization
c. Bank
1) Domestic Bank
2) Foreign Bank
d. Non-Bank Financial Institution
1) Domestic Non-Bank Financial Institution
2) Foreign Non-Bank Financial Institution

Loan/Financing Facilities Provided to Customers and Undrawn
This item is filled with loan/financing facilities provided by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS to customers that are irrevocable (committed) but have not yet been drawn.
Issuance of Letters of Guarantee
This item is filled with the nominal value of letters of guarantee issued by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS as collateral for the issuance of debt instruments to its creditors. This account is detailed as:
a. Issuance of Letters of Guarantee Domestically b. Issuance of Letters of Guarantee Internationally
Derivative Instruments for Hedging
This account includes derivative assets owned by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS in connection with hedging conducted for funding principal, funding profit sharing, and/or payment terms. This account is detailed as:
a. Spot b. Forward Agreement
c. Others

This item is detailed in Form 3010 (Detail of Derivative Instruments for Hedging).

Value of Funds Managed
This item is filled with the value of funds managed by the reporting Infrastructure Financing Company formed based on regulations.
Other Administrative Accounts
This account includes information on other administrative accounts other than numbers 1 through 5.
This account is detailed as:
a. Written-Off Financing Receivables
This account includes the value of financing receivables that have been written off by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS but have not yet been written off as bad debts by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS.

b. Written-Off Financing Receivables Successfully Collected This account includes the value of financing receivables that have been written off but have been successfully collected again by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS.

c. Written-Off Financing Receivables
This account includes the value of financing receivables that have been written off as bad debts by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS.

d. Transferred Financing with Collection Management This account includes the value of financing receivables that have been transferred through a sales mechanism followed by collection management by the Infrastructure Financing Company that conducts all its business activities based on the reporting Shariah principles or the reporting UUS.

C. FORM 1200: INCOME STATEMENT AND OTHER COMPREHENSIVE INCOME
Review:
Terms in the body of the comprehensive income statement.

FORM 1200 (INCOME STATEMENT AND OTHER COMPREHENSIVE INCOME) FORMAT
Form 1200 (Income Statement and Other Comprehensive Income) is prepared according to the following format:

Items | Rp | Foreign Currency | Total
(1) REVENUE

Operational Revenue
a. Revenue from Operational Activities
1) Direct Financing for Infrastructure Financing Based on Shariah Principles
a) Murabahah Margin b) Mudharabah Profit Sharing c) Musyarakah Profit Sharing d) MMQ Profit Sharing e) Ijarah Revenue f) IMBT Revenue g) Other Revenue/Profit Sharing
2) Refinancing of Infrastructure Financed by Other Parties Based on Shariah Principles
a) IMBT Revenue b) MMQ Profit Sharing c) Other Revenue/Profit Sharing
3) Provision of Subordinated Financing Related to Infrastructure Financing Based on Shariah Principles
4) Other Activities or Provision of Financing Facilities Related to Infrastructure Financing After Obtaining Approval from the Financial Services Authority Based on Shariah Principles

Items | Rp | Foreign Currency | Total
5) Other Activities or Provision of Financing Facilities Not Related to Infrastructure Financing Based on Government Assignment Based on Shariah Principles
b. Revenue from Other Business Activities
1) Revenue from Providing Financing Support
2) Revenue from Providing Consulting Services
3) Dividend Revenue from Equity Participation
4) Revenue from Efforts to Find Swap Markets Related to Infrastructure Financing
5) Gains from Equity Participation Using the Equity Method
c. Other Operational Revenue Related to Financing
1) Administrative Revenue
2) Provision Revenue
3) Compensation Revenue (Ta’zir)
4) Other Operational Revenue Related to Other Financing
d. Other Operational Revenue
2. Non-Operational Revenue
a. Ujrah/Profit Sharing Revenue b. Investment Return Revenue
c. Other Non-Operational Revenue
(2) EXPENSES
1. Operational Expenses
a. Return, Provision, and Fee Expenses
1) Return Expenses from Received Funding
2) Ujrah/Return Expenses from Issued Shariah Securities
3) Provision and Fee Expenses

Items | Rp | Foreign Currency | Total b. Premium Expenses for Swap Transactions
c. Labor Expenses
1) Salary, Wages, and Allowance Expenses
2) Labor Development and Training Expenses
3) Other Labor Expenses
d. Marketing Expenses e. Provision/Depreciation Expenses
1) Provision Expenses for Write-Off of Financing Receivables Based on Shariah Principles
i) Provision Expenses for Write-Off of Financing Receivables for Direct Financing for Infrastructure Financing Based on Shariah Principles ii) Provision Expenses for Write-Off of Financing Receivables for Refinancing of Infrastructure Financed by Other Parties Based on Shariah Principles iii) Provision Expenses for Write-Off of Financing Receivables for Provision of Subordinated Financing Related to Infrastructure Financing Based on Shariah Principles iv) Provision Expenses for Write-Off of Financing Receivables for Other Activities or Provision of Financing Facilities Related to Infrastructure Financing After Obtaining

Pos-Pos Rp Valas Jumlah
Persetujuan Otoritas Jasa Keuangan
Berdasarkan Prinsip Syariah v) Provision Expense for Write-off of Financing Receivables Financing Activities or Provision of Other Financing Facilities Not Related to Infrastructure Financing Based on Government Assignment Based on Shariah Principles
2) Depreciation Expense of Fixed Assets and Inventory
3) Amortization Expense of Intangible Assets
4) Depreciation Expense of Ijarah Assets
f. Financial Asset Impairment Expense
1) Placements with Banks
2) Securities Held
3) Loans Given
4) Others
g. Rental Expense h. Maintenance and Repair Expense
i. Administrative and General Expense
j. Other Operational Expenses
2. Non-Operational Expenses
(3) PROFIT (LOSS) BEFORE TAX
(4) ESTIMATED INCOME TAX
1. Current Year Tax
2. Deferred Tax (Income) Expense
(5) NET PROFIT (LOSS) AFTER TAX
(6) OTHER COMPREHENSIVE INCOME (LOSS) FOR THE CURRENT PERIOD
1. Gain (Loss) Due to Changes in Revaluation Surplus of Fixed Assets

Pos-Pos Rp Valas Jumlah
2. Exchange Rate Differences Due to Translation of Financial Statements in Foreign Currency
3. Gain (Loss) Due to Remeasurement of Financial Assets Available for Sale
4. Gain (Loss) Due to Effective Portion of Financial Hedging Instruments in the Context of Cash Flow Hedging
5. Gain (Loss) on Other Equity Components
According to Financial Accounting Standards
(7) COMPREHENSIVE NET PROFIT (LOSS) FOR THE CURRENT YEAR

1. EXPLANATION OF FORM 1200 (INCOME STATEMENT AND
OTHER COMPREHENSIVE INCOME REPORT)
Form 1200 (Income Statement and Other Comprehensive Income Report) includes a report that lists cumulative figures from the beginning of the fiscal year of the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS up to the report date. The method of filling out the comprehensive income report is detailed as follows:
(1) INCOME
1. Operational Income
This item covers all income from the main activities of the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS. a. Income from Operational Activities
1) Direct Financing for Infrastructure Financing
Based on Shariah Principles
This item is filled with margin/profit-sharing income based on financing using murabahah, mudharabah, musyarakah, musyarakah mutanaqisah (MMQ), ijarah, Al Ijarah Al Muntahiyah Bi Al-Tamlik (IMBT), and other agreements received by the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS for direct financing activities for infrastructure financing based on Shariah principles.
2) Refinancing of Infrastructure Financed by Other Parties Based on Shariah Principles
This item is filled with ujrah/profit-sharing income based on financing using IMBT, MMQ, and other agreements received by the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS from refinancing activities for infrastructure financed by other parties based on Shariah principles.
3) Provision of Subordinated Financing Related to Infrastructure Financing
Based on Shariah Principles
This item is filled with profit-sharing income received by the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS from subordinated financing activities related to infrastructure financing based on Shariah principles.
4) Activities or Provision of Other Financing Facilities Related to Infrastructure Financing
After Obtaining Approval from the Financial Services Authority Based on Shariah Principles This item is filled with profit-sharing income received by the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS from activities or provision of other financing facilities related to infrastructure financing after obtaining approval from the Financial Services Authority based on Shariah principles.
5) Activities or Provision of Other Financing Facilities Not Related to Infrastructure Financing
Based on Government Assignment Based on Shariah Principles This item is filled with profit-sharing income received by the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS from activities or provision of other financing facilities not related to infrastructure financing based on government assignment based on Shariah principles. b. Income from Other Business Activities This item covers all income from other business activities obtained by the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS.
1) Income from Provision of Financing Support
This item is filled with all income obtained by the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS from financing support provision activities.
2) Income from Provision of Consulting Services
This item is filled with all income obtained by the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS from consulting service provision activities.
3) Dividend Income from Equity Participation
This item is filled with all dividend income obtained by the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles from equity participation activities.
4) Income from Efforts to Find Swap Markets Related to Infrastructure Financing
This item is filled with all income obtained by the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS from efforts to find swap markets related to infrastructure financing.
5) Gain from Equity Participation with Equity Method
This item covers the net gain related to the transfer of equity participation assets to other parties using the equity method recognized for the current year period up to the report date.
c. Other Operational Income Related to Financing
This item covers other operational income related to the business activities of the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS, including administrative income, commission income, compensation income (Ta’zir), and other operational income related to financing.
1) Administrative Income
This item covers costs charged to customers for the use of financing facilities from the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS.
2) Commission Income
This item covers commission costs charged to customers.
3) Compensation Income (Ta’zir)
This item covers compensation (ta’zir) costs charged to customers.
4) Other Operational Income Related to Other Financing
This item is filled with income received from other operational activities related to other financing received by the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS. d. Other Operational Income This item covers other operational income received by the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS other than in items letter a, b, and c above.
2. Non-Operational Income
This item covers income from activities other than the main activities of the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS. a. Ujrah/Profit-Sharing Income This item covers ujrah/profit-sharing income in rupiah and/or foreign currency from placements made by the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS in the form of current assets such as checking accounts, savings, and deposits at banks. b. Investment Return Income This item covers return income in rupiah and foreign currency from placements made by the Reporting Infrastructure Financing Company in the form of Shariah securities.
c. Other Non-Operational Income
This item covers non-operational income other than giro service income and ujrah/profit-sharing income.

(2) EXPENSES

Operational Expenses
This item covers costs arising from the operational activities of the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS. a. Return, Commission, and Fee Expenses
1) Return Expense on Received Financing
This item covers return costs from financing received based on Shariah principles.
2) Ujrah/Return Expense from Issued Shariah Securities
This item covers ujrah/return costs from issued Shariah securities.
3) Commission and Fee Expenses
This item covers commission and fee costs from received financing. b. Swap Transaction Premium Expense This item covers costs paid in the context of swap transactions.
c. Labor Expenses
1) Salary, Wages, and Allowance Expenses
This item covers basic salary, wages, and allowances paid to members of the Board of Commissioners, members of the Board of Directors, employees, and/or members of the Shariah Supervisory Board of the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS, whether permanent or non-permanent employees, before deduction of income tax and other deductions. This sub-item also includes honorariums, overtime pay, and welfare care.
2) Labor Development and Training Expenses
This item covers costs incurred by the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS for labor development and training.
3) Other Labor Expenses
This item covers costs incurred by the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS related to labor other than those included in the salary, wages, and allowances sub-item and labor development and training. d. Marketing Expenses This item covers costs incurred by the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS related to marketing activities conducted. e. Provision/Depreciation Expenses
1) Provision Expense for Write-off of Shariah Financing Receivables
This item covers provision costs for write-off of Shariah financing receivables conducted by the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS. i) Provision Expense for Write-off of Direct Financing for Infrastructure Financing Based on Shariah Principles This item covers provision costs for write-off of direct financing for infrastructure financing based on Shariah principles. ii) Provision Expense for Write-off of Refinancing Financing Receivables for Infrastructure Financed by Other Parties Based on Shariah Principles This item covers provision costs for write-off of refinancing financing receivables for infrastructure financed by other parties based on Shariah principles. iii) Provision Expense for Write-off of Subordinated Financing Receivables Related to Infrastructure Financing Based on Shariah Principles This item covers provision costs for write-off of subordinated financing receivables related to infrastructure financing based on Shariah principles. iv) Provision Expense for Write-off of Financing Receivables for Activities or Provision of Other Financing Facilities Related to Infrastructure Financing After Obtaining Approval from the Financial Services Authority Based on Shariah Principles This item covers provision costs for write-off of financing receivables for activities or provision of other financing facilities related to infrastructure financing after obtaining approval from the Financial Services Authority based on Shariah principles.

v) Provision Expense for Write-off of Financing Receivables for Activities or Provision of Other Financing Facilities Not Related to Infrastructure Financing Based on Government Assignment Based on Shariah Principles This item covers provision costs for write-off of financing receivables for activities or provision of other financing facilities not related to infrastructure financing based on government assignment based on Shariah principles.
2) Depreciation Expense of Fixed Assets and Inventory
This item covers depreciation costs of fixed assets and inventory.
3) Amortization Expense of Intangible Assets
This item covers amortization costs of intangible assets.
4) Depreciation Expense of Ijarah Assets
This item covers depreciation costs of ijarah assets. f. Financial Asset Impairment Expense This item covers costs incurred by the Reporting Infrastructure Financing Company related to the impairment of financial assets.
1) Placements with Banks
This item covers costs incurred by the Reporting Infrastructure Financing Company related to the impairment of financial assets over assets placed with banks.
2) Securities Held
This item covers costs incurred by the Reporting Infrastructure Financing Company related to the impairment of financial assets over assets in the form of securities held.
3) Loans Given
This item covers costs incurred by the Reporting Infrastructure Financing Company related to the impairment of financial assets over assets in the form of loans given.
4) Others
This item covers costs incurred by the Reporting Infrastructure Financing Company related to the impairment of financial assets over other assets other than in items 1), 2), and 3) above. g. Rental Expense This item contains all rental costs paid by the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS, such as office rent, house or building rent, and equipment rent. h. Maintenance and Repair Expense This item covers costs incurred by the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS for maintenance and/or repair of fixed assets, office inventory, and others.
i. Administrative and General Expense
This item covers costs for the use of goods or services, such as lighting, water, telephone, telegram, and office equipment costs. j. Other Operational Expenses This item covers costs other than in items letter a to h.
2. Non-Operational Expenses
This item covers costs incurred by the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS other than for the main activities of the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS. (3) PROFIT (LOSS) BEFORE TAX This item covers the amount of income minus the amount of expenses of the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS before being reduced by tax. (4) ESTIMATED INCOME TAX
1. Current Year Tax
This item covers the estimated income tax expense calculated progressively from the profit of the current year period up to the report date.
2. Deferred Tax (Income) Expense
This item covers the amount of deferred tax (expense) income related to the amount of deferred tax assets (liabilities) recognized for the current year period up to the report date. (5) NET PROFIT (LOSS) AFTER TAX This item covers profit (loss) after being reduced by estimated income tax which includes current year tax and deferred tax (expense) income recognized for the current year period up to the report date. (6) OTHER COMPREHENSIVE INCOME (LOSS) FOR THE CURRENT PERIOD This item covers other comprehensive income/OCI (profit/loss) by the Reporting Infrastructure Financing Company that conducts all its business activities based on Shariah principles or the Reporting UUS during the accounting period, from the beginning of the year up to the report date.
1. Gain (Loss) Due to Changes in Revaluation Surplus of Fixed Assets
This item covers the net gain or loss related to the revaluation of fixed assets recognized for the current year period up to the report date. This item is presented in the income statement based on compensation (offset) with loss items.
2. Exchange Rate Differences Due to Translation of Financial Statements in Foreign Currency
This item covers the net gain or loss related to exchange rate differences from the translation of financial statements in foreign currency recognized for the current year period up to the report date. This item is presented in the income statement based on compensation (offset) with loss items.
3. Gain (Loss) Due to Remeasurement of Financial Assets Available for Sale
This item covers the net gain or loss related to financial assets available for sale recognized for the current year period up to the report date. This item is presented in the income statement based on compensation (offset) with loss items.
4. Gain (Loss) Due to Effective Portion of Financial Hedging Instruments in the Context of Cash Flow Hedging
This item covers the net gain or loss related to cash flow hedging recognized for the current year period up to the report date. This item is presented in the income statement based on compensation (offset) with loss items.
5. Gain (Loss) on Other Equity Components
According to Financial Accounting Standards
This item covers the net gain or loss other than in items 1 to 4. This item is presented in the income (loss) statement based on compensation (offset) with loss items. (7) COMPREHENSIVE NET PROFIT (LOSS) FOR THE CURRENT YEAR This item covers the value of net profit (loss) after tax plus other comprehensive income (loss).

D. FORM 1300: CASH FLOW STATEMENT
1. FORM 1300 (CASH FLOW STATEMENT) FORMAT
Form 1300 (Cash Flow Statement) is prepared according to the following format:
Pos-Pos Rp Valas Jumlah
I. Net Cash Flows from Operating Activities
1. Cash Inflows from Operating Activities
a. Cash Inflows from Direct Financing for Infrastructure Financing Based on Shariah Principles
1) Murabahah Agreement
2) Mudharabah Agreement
3) Musyarakah Agreement
4) MMQ Agreement
5) Ijarah Agreement
6) IMBT Agreement
7) Other Agreements
b. Cash Inflows from Refinancing of Infrastructure Financed by Other Parties Based on Shariah Principles
1) IMBT Agreement
2) MMQ Agreement
3) Other Agreements
c. Cash Inflows from Provision of
Subordinated Financing Related to Infrastructure Financing Based on Shariah Principles d. Cash Inflows from Activities or Provision of Other Financing Facilities Related to Infrastructure Financing After Obtaining Approval from the Financial Services Authority Based on Shariah Principles e. Cash Inflows from Activities or Provision of Other Financing Facilities Not Related to Infrastructure Financing Based on Government Assignment Based on Shariah Principles f. Cash Inflows from Other Business Activities

Pos-Pos Rp Valas Jumlah
1) Cash Inflows from
Provision of Financing Support
2) Cash Inflows from
Provision of Consulting Services
3) Cash Inflows from Efforts
to Find Swap Markets Related to Infrastructure Financing g. Cash Inflows from Other Operational Income
2. Cash Outflows for Operating Activities
a. Cash Outflows for Direct Financing for Infrastructure Financing Based on Shariah Principles
1) Murabahah Agreement
2) Mudharabah Agreement
3) Musyarakah Agreement
4) MMQ Agreement
5) Ijarah Agreement
6) IMBT Agreement
7) Other Agreements
b. Cash Outflows for
Refinancing of Infrastructure
Financed by Other Parties
Based on Shariah Principles
1) IMBT Agreement
2) MMQ Agreement
3) Other Agreements
c. Cash Outflows for Provision of
Subordinated Financing Related to Infrastructure Financing Based on Shariah Principles d. Cash Outflows for Activities or Provision of Other Financing Facilities Related to Infrastructure Financing After Obtaining Approval from the Financial Services Authority Based on Shariah Principles e. Cash Outflows for Activities or Provision of Other Financing Facilities Not Related to Infrastructure Financing Based on

Pos-Pos Rp Valas Jumlah
Government Assignment
Based on Shariah Principles f. Cash Outflows for Other Business Activities
1) Cash Outflows for
Provision of Financing Support
2) Cash Outflows for
Provision of Consulting Services
3) Cash Outflows for Efforts
to Find Swap Markets Related to Infrastructure Financing g. Cash Outflows for Payment of Operational Ujrah/Return h. Cash Outflows for Payment of General and Administrative Expenses
i. Cash Outflows for
Payment of Income Tax j. Cash Outflows for
Payment of Other Operating Activities
II. Net Cash Flows from Investing Activities

Cash Inflows from Investing Activities
a. Cash Inflows from Disposal of Equity Participation b. Cash Inflows from Sale of Land, Buildings, and Equipment
c. Cash Inflows from Sale of
Intangible Assets d. Cash Inflows from Sale of Securities e. Cash Inflows from Dividends f. Cash Inflows from Receipt of Ujrah/Return from Investing Activities g. Cash Inflows from Other Investing Activities
Cash Outflows for Investing Activities
a. Cash Outflows for
Equity Participation b. Cash Outflows for Purchase of Land, Buildings, and Equipment
c. Cash Outflows for Purchase of
Intangible Assets

Pos-Pos Rp Valas Jumlah d. Cash Outflows for Acquisition of Securities e. Cash Outflows for Other Investment Activities
III. Net Cash Flows from Financing Activities
1. Cash Inflows from Financing Activities
a. Cash Inflows from Financing and Issuance of Securities b. Cash Inflows from Issuance of Share Capital
c. Cash Inflows from Other Financing
2. Cash Outflows for Financing Activities
a. Cash Outflows for Payment of Financing Principal and Issued Securities b. Cash Outflows for Payment of Ujrah/Profit Sharing for Financing and Issued Securities
c. Cash Outflows for Withdrawal of Infrastructure Financing Company Capital (Treasury Stock)
d. Cash Outflows for Payment of Dividends e. Cash Outflows for Other Financing
IV. Surplus (Deficit) in Cash and Cash Equivalents Due to Exchange Rate Changes
V. Net Increase (Decrease) in Cash and Cash Equivalents
VI. Cash and Cash Equivalents at the Beginning of the Period
VII. Cash and Cash Equivalents at the End of the Period

2. EXPLANATION OF FORM 1300 (CASH FLOW STATEMENT)
Form 1300 (Cash Flow Statement) is a financial statement prepared using the cash basis. All items in the cash flow statement are created and calculated based on the involvement of cash and cash equivalents from the beginning of the reporting year to the reporting date. This applies to both receipt and payment items. In the foreign currency column, cash flows and cash equivalents are separated based on transaction groups that affect the current accounts of the reporting Sharia-based Infrastructure Financing Company or the reporting UUS at foreign banks and transactions with parties other than foreign banks.
I. Net Cash Flows from Operating Activities
1. Cash Inflows from Operating Activities
a. Cash Inflows from Direct Financing for Sharia-based Infrastructure Financing This item contains all receipts originating from direct financing activities based on Sharia principles using murabahah, mudharabah, musyarakah, musyarakah mutanaqisah (MMQ), ijarah, Al Ijarah Al Muntahiyah Bi Al-Tamlik (IMBT), and other contracts. b. Cash Inflows from Refinancing of Infrastructure Financed by Other Parties Based on Sharia Principles This item contains all receipts originating from refinancing activities for infrastructure financed by other parties based on Sharia principles using IMBT, MMQ, and other contracts.
c. Cash Inflows from Subordinated Financing Related to Sharia-based Infrastructure Financing
This item contains all receipts originating from subordinated financing activities related to Sharia-based infrastructure financing. d. Cash Inflows from Other Financing Facility Activities or Provision Related to Infrastructure Financing After Obtaining Approval from the Financial Services Authority Based on Sharia Principles This item contains all receipts originating from other financing facility activities or provision related to infrastructure financing after obtaining approval from the Financial Services Authority based on Sharia principles. e. Cash Inflows from Other Financing Facility Activities or Provision Not Related to Infrastructure Financing Based on Government Assignment Based on Sharia Principles This item contains all receipts originating from other financing facility activities or provision not related to infrastructure financing based on government assignment based on Sharia principles. f. Cash Inflows from Other Business Activities
1) Cash Inflows from Provision of Financing Support
This item contains all receipts originating from financing support provision activities.
2) Cash Inflows from Provision of Consulting Services
This item contains all receipts from consulting service provision activities.
3) Cash Inflows from Efforts to Find Swap Markets Related to Infrastructure Financing
This item contains all receipts from efforts to find swap markets related to infrastructure financing.

g. Cash Inflows from Other Operating Income
This item contains all receipts not originating from the main activities above. This item can be sourced from receipts from written-off receivables, administrative income, and profit sharing/return not originating from customers in cash form, as well as other income not originating from main activities.
2. Cash Outflows for Operating Activities
a. Cash Outflows for Direct Financing for Sharia-based Infrastructure Financing This item contains all payments made related to direct financing activities for Sharia-based infrastructure financing using murabahah, mudharabah, musyarakah, musyarakah mutanaqisah (MMQ), ijarah, Al Ijarah Al Muntahiyah Bi Al-Tamlik (IMBT), and other contracts. b. Cash Outflows for Refinancing of Infrastructure Financed by Other Parties Based on Sharia Principles This item contains all payments made related to refinancing activities for infrastructure financed by other parties based on Sharia principles using IMBT, MMQ, and other contracts.
c. Cash Outflows for Subordinated Financing Related to Sharia-based Infrastructure Financing
This item contains all payments made related to subordinated financing activities related to Sharia-based infrastructure financing.

d. Cash Outflows for Other Financing Facility Activities or Provision Related to Infrastructure Financing After Obtaining Approval from the Financial Services Authority Based on Sharia Principles This item contains all expenditures from other financing facility activities or provision related to infrastructure financing after obtaining approval from the Financial Services Authority based on Sharia principles. e. Cash Outflows for Other Financing Facility Activities or Provision Not Related to Infrastructure Financing Based on Government Assignment Based on Sharia Principles This item contains all expenditures from other financing facility activities or provision not related to infrastructure financing based on government assignment based on Sharia principles. f. Cash Outflows for Other Business Activities
1) Cash Outflows for Provision of Financing Support
This item contains all payments made related to financing support provision activities.
2) Cash Outflows for Provision of Consulting Services
This item contains all payments made related to consulting service provision activities.
3) Cash Outflows for Efforts to Find Swap Markets Related to Infrastructure Financing
This item contains all payments made related to efforts to find swap markets related to infrastructure financing. g. Cash Outflows for Payment of Operational Ujrah/Return This item contains all expenditures resulting from the payment of ujrah/return for used financing. h. Cash Outflows for Payment of General and Administrative Expenses This item contains all labor costs, rental costs, consultant costs, maintenance and repair costs, insurance premiums, and other administrative expenses not originating from the main activities of the reporting Sharia-based Infrastructure Financing Company or the reporting UUS.
i. Cash Outflows for Payment of Income Tax
This item is specifically used to record the payment of income tax for the reporting Sharia-based Infrastructure Financing Company or the reporting UUS during the reporting period. j. Cash Outflows for Payment of Other Operating Activities This item contains all expenditures resulting from other operating activities not covered in the previous items.
II. Net Cash Flows from Investment Activities

Cash Inflows from Investment Activities
a. Cash Inflows from Disposal of Equity Participation This item contains the proceeds from the disposal of equity participation involving cash and other related income.

b. Cash Inflows from Sale of Land, Buildings, and Equipment This item contains cash receipts from the sale of land, buildings, and equipment. If in the sale there are expenditures for administrative costs and other costs to be borne by the reporting Sharia-based Infrastructure Financing Company or the reporting UUS, then this item contains the net income from the sale of land after being reduced by the costs to be paid by the reporting Sharia-based Infrastructure Financing Company or the reporting UUS.
c. Cash Inflows from Sale of Intangible Assets
This item contains cash receipts from the sale of intangible assets. If in the sale there are expenditures for administrative costs and other costs to be borne by the reporting Sharia-based Infrastructure Financing Company or the reporting UUS, then this item contains the net income from the sale of land after being reduced by the costs to be paid by the reporting Sharia-based Infrastructure Financing Company or the reporting UUS. d. Cash Inflows from Sale of Securities In the event that the reporting Sharia-based Infrastructure Financing Company or the reporting UUS sells back long-term securities not intended for trading, the proceeds from the sale must be reported in this cash receipt item net of all costs payable in connection with the transaction. e. Cash Inflows from Dividends This item contains cash receipts from dividend income from investments of the reporting Sharia-based Infrastructure Financing Company in shares of other companies. f. Cash Inflows from Receipt of Ujrah/Return from Investment Activities This item contains cash receipts from ujrah/return income from investment activities in securities conducted by the reporting Sharia-based Infrastructure Financing Company or the reporting UUS. g. Cash Inflows from Other Investment Activities This item contains cash receipts from other investment activities not included in the items above.
2. Cash Outflows for Investment Activities
a. Cash Outflows for Equity Participation
This item contains all payments made related to equity participation activities. b. Cash Outflows for Purchase of Land, Buildings, and Equipment This item contains cash expenditures for transactions involving the purchase of land, buildings, and equipment. If in this transaction the reporting Sharia-based Infrastructure Financing Company or the reporting UUS makes cash payments for other costs, then this item must be recorded net by deducting other costs incurred to acquire it from the acquisition cost.

c. Cash Outflows for Purchase of Intangible Assets
This item contains cash expenditures for transactions involving the purchase of intangible assets. If in this transaction the reporting Sharia-based Infrastructure Financing Company or the reporting UUS makes cash payments for other costs, then this item must be recorded net by deducting other costs incurred to acquire it from the acquisition cost. d. Cash Outflows for Acquisition of Securities This item contains cash expenditures for investment activities conducted in the context of acquiring securities. If in this transaction the reporting Sharia-based Infrastructure Financing Company or the reporting UUS makes cash payments for other costs, then this item must be recorded net by deducting other costs incurred to acquire it from the acquisition cost. e. Cash Outflows for Other Investment Activities This item contains cash expenditures for other investment activities not included in the items above.
III. Net Cash Flows from Financing Activities

Cash Inflows from Financing Activities
a. Cash Inflows from Financing and Issuance of Securities This item contains cash receipts from financing proceeds and the issuance of securities by the reporting Sharia-based Infrastructure Financing Company. b. Cash Inflows from Issuance of Share Capital This item contains cash receipts from the issuance of share capital by the reporting Sharia-based Infrastructure Financing Company.
c. Cash Inflows from Other Financing
This item contains cash receipts from other financing not included in the items above.
Cash Outflows for Financing Activities
a. Cash Outflows for Payment of Financing Principal and Issued Securities This item contains cash expenditures to repay the principal of financing and issued securities to investors. b. Cash Outflows for Payment of Ujrah/Profit Sharing for Financing and Issued Securities This item contains cash expenditures to pay ujrah/profit sharing for financing and issued securities to investors.
c. Cash Outflows for Withdrawal of Company Capital (Treasury Stock)
This item contains cash expenditures for the transaction of withdrawing share capital of the reporting Sharia-based Infrastructure Financing Company. d. Cash Outflows for Payment of Dividends This item contains cash expenditures for the payment of dividends to shareholders of the reporting Sharia-based Infrastructure Financing Company. e. Cash Outflows for Other Financing This item contains all cash expenditures for financing activities not included in the items above.

IV. Surplus (Deficit) in Cash and Cash Equivalents Due to Exchange Rate Changes
This item contains the amount of change in cash and cash equivalents due to foreign exchange rates during the reporting year period up to the reporting date.
V. Net Increase (Decrease) in Cash and Cash Equivalents
This item contains the amount of net increase or decrease in cash and cash equivalents during the reporting year period up to the reporting date.
VI. Cash and Cash Equivalents at the Beginning of the Period
This item contains the amount of cash and cash equivalents position at the beginning of the reporting year period for the reporting Sharia-based Infrastructure Financing Company or the reporting UUS.
VII. Cash and Cash Equivalents at the End of the Period
This item contains the amount of cash and cash equivalents position at the end of the reporting date period for the reporting Sharia-based Infrastructure Financing Company or the reporting UUS.

E. FORM 2100: DETAIL OF FINANCING PROVIDED

FORMAT OF FORM 2100 (DETAIL OF FINANCING PROVIDED)
Form 2100 (Detail of Financing Provided) is prepared according to the following format:
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
Customer Number
Customer Name
Customer Group Name
Customer Business Category
Sustainable Finance Business Category
Customer Group
Relatedness Status
Economic Sector of Business Activity
Project Regency/City Location
Contract Number
Financing Type
(12) (13) (14) (15) (16) (17)
Contract Used
Duration
Initial Financing Value
Gross Financing Receivables
Principal Financing Receivables
Currency Type
Start Date
Maturity Date
In Original Currency Value
In Rupiah Equivalent
In Original Currency Value
In Rupiah Equivalent

(18) (19) (20) (21) (22) (23)
Margin/Ujrah/Profit Sharing
Deferred Margin/Ujrah/Profit Sharing
Administrative Income
Provision Income
Quality of Last Installment Payment
Currency Type
Value
In Original Currency
In Rupiah Equivalent
Installment Date
Installment Number
Installment Value
(24) (25) (26) (27) (28)
Provision for Impairment Losses
Proportion of Credit Guarantee or Credit Insurance Name of Insurance/Guarantee Company Duration of Insurance/Guarantee Collateral Information Asset Method Good Asset Less Good Asset Bad Asset Collateral Type Collateral Value

EXPLANATION OF FORM 2100 (DETAIL OF FINANCING PROVIDED)
Form 2100 (Detail of Financing Provided) contains details of each financing activity, whether it is direct financing for infrastructure financing, refinancing of infrastructure financed by other parties, provision of subordinated financing related to infrastructure financing, other financing facility activities or provision related to infrastructure financing after obtaining approval from the Financial Services Authority, other financing facility activities or provision not related to infrastructure financing based on government assignment, conducted based on Sharia principles, which in essence must be filled into the financing detail according to the reporting period. Customers receiving financing facilities other than the criteria above must not be combined with other customers. Thus, each column must be filled with the relevant code with the following explanation:
(1) Customer Number
This item is filled with the unique code number of each customer receiving financing facilities from the reporting Sharia-based Infrastructure Financing Company or the reporting UUS. Customer Number can use the customer identification number submitted in the financial information service system. In the event that the reporting Sharia-based Infrastructure Financing Company is not yet required to be a reporter in the financial information service system, this item can be filled with the customer identification number at the credit information management institution. However, after the reporting Sharia-based Infrastructure Financing Company is required to be a reporter in the financial information service system, the reporting Sharia-based Infrastructure Financing Company or the reporting UUS must adjust to the customer identification number submitted in the financial information service system. (2) Customer Name This item is filled with the names of parties receiving financing facilities from the reporting Sharia-based Infrastructure Financing Company or the reporting UUS. (3) Customer Group Name This item is filled with the customer group. In the event that the debtor is the government, either central or regional government, this item can be left blank. (4) Customer Business Category This item is filled with the customer's business category based on the customer's business scale divided into categories as follows:

large business
medium business
small business
micro business
Regulations regarding the customer's business scale refer to laws regarding micro, small, and medium enterprises. In the event that the debtor is the government, either central or regional government, this item can be left blank. (5) Sustainable Finance Business Category This item is filled with the customer's business category meeting the sustainable finance criteria as regulated in the Financial Services Authority Regulation regarding the application of sustainable finance for financial service institutions. In the event that the debtor is the government, either central or regional government, this item can be left blank. (6) Customer Group This item is filled with the classification or group of customers receiving financing facilities from the reporting Sharia-based Infrastructure Financing Company or the reporting UUS.

(7) Relatedness Status
This item is filled with the relationship with the reporting Sharia-based Infrastructure Financing Company or the reporting UUS.

Related to the Infrastructure Financing Company
Related to the Infrastructure Financing Company refers to parties receiving financing facilities from the reporting Sharia-based Infrastructure Financing Company or the reporting UUS that are related to the reporting Sharia-based Infrastructure Financing Company or the reporting UUS.
Not Related to the Infrastructure Financing Company
Not related to the Infrastructure Financing Company refers to parties receiving financing facilities from the reporting Sharia-based Infrastructure Financing Company or the reporting UUS that are not related to the reporting Sharia-based Infrastructure Financing Company or the reporting UUS. (8) Economic Sector of Business Activity This item is filled with the standard classification of economic activities in Indonesia. The detail of the economic sector is based on the standard classification of Indonesian business activities in force. In the event that financing is used to finance more than one type of economic activity that cannot be separated, the classification method focuses on the priority economic sector (the sector receiving the largest financing facility). In the event that the debtor is the government, either central or regional government, this item can be left blank. (9) Project Regency/City Location This item is filled with the location where the financed project activity is located/used. (10) Contract Number This item is filled with the serial number of the financing agreement used in the contract by the reporting Sharia-based Infrastructure Financing Company or the reporting UUS. (11) Financing Type This item is filled with the type of financing, namely:
a. direct financing for Sharia-based infrastructure financing; b. refinancing of infrastructure financed by other parties based on Sharia principles;
c. provision of subordinated financing related to Sharia-based infrastructure financing;
d. other financing facility activities or provision related to infrastructure financing after obtaining approval from the Financial Services Authority based on Sharia principles; and/or e. other financing facility activities or provision not related to infrastructure financing based on government assignment based on Sharia principles. (12) Contract Used This item is filled with the contract used in the financing, namely:
a. Murabahah Contract b. Mudharabah Contract
c. Musyarakah Contract
d. MMQ Contract e. Other contracts

(13) Duration

Start Date
This item is filled with the start date of the contract as stated in the financing agreement.
Maturity Date
This item is filled with the end date of the contract as stated in the financing agreement.

(14) Initial Financing Value
This item is filled with the financing value that is actually disbursed by the Reporting Sharia-based Infrastructure Financing Company or Reporting UUS at the beginning of the contract signing. The value in this column is filled with the initial financing value which remains fixed during the contract period. The value in this item is filled in Rupiah.

(15) Gross Financing Receivables Invoices

In Original Currency Value
This item is filled with the total gross financing receivables invoices including deferred margin/ujrah/profit-sharing, in the original currency other than Rupiah. If the currency type is Rupiah, the value in this column can be left blank.
In Rupiah Equivalent
This item is filled with the total gross financing receivables invoices including deferred margin/ujrah/profit-sharing, in Rupiah currency, or other currencies converted to Rupiah using the Bank of Indonesia's mid-rate.

(16) Principal Financing Receivables Invoices

In Original Currency Value
This item is filled with the principal financing receivables value in the original currency other than Rupiah. If the currency type is Rupiah, the value in this column can be left blank.
In Rupiah Equivalent
This item is filled with the principal financing receivables value in Rupiah currency, or other currencies converted to Rupiah using the Bank of Indonesia's mid-rate.

(17) Currency Type
This item is filled with the type of currency used in the financing agreement.

(18) Margin/Ujrah/Profit-Sharing

Type
This item is filled with the type of margin/ujrah/profit-sharing according to the agreement of the parties stated in the contract agreement in the form of:
margin
ujrah
profit-sharing ratio
Value
This item is filled with the nominal value of margin/ujrah/profit-sharing income, profit-sharing agreed upon by the parties stated in the financing contract.
Rate
This item is filled with the percentage of margin/ujrah/profit-sharing per year (per annum) as stated in the financing agreement.

(19) Deferred Margin/Ujrah/Profit-Sharing

In Original Currency Value
This item is filled with the value of deferred margin/ujrah/profit-sharing in the original currency other than Rupiah. If the currency type is Rupiah, the value in this column can be left blank.
In Rupiah Equivalent
This item is filled with the value of deferred margin/ujrah/profit-sharing in Rupiah currency, or other currencies converted to Rupiah using the Bank of Indonesia's mid-rate. Included in the deferred margin/ujrah/profit-sharing are other income and costs amortized in connection with financing transactions.

(20) Administrative Income
This item is filled with the nominal amount of administrative income received by the Reporting Sharia-based Infrastructure Financing Company or Reporting UUS from customers.

(21) Provision Income
This item is filled with the nominal amount of provision income received by the Reporting Sharia-based Infrastructure Financing Company or Reporting UUS from customers in connection with the financing provided.

(22) Quality
This item is filled with the financing quality assessed using criteria according to the rules for classifying the quality of productive assets of the Reporting Sharia-based Infrastructure Financing Company or Reporting UUS based on the Financial Services Authority Regulation regarding Infrastructure Financing Companies, namely:

current
special attention
doubtful
in doubt
non-performing

(23) Final Installment Payment
This item is filled with the details of the final installment payment of the financing principal and/or margin/ujrah/profit-sharing paid by the customer to the Reporting Sharia-based Infrastructure Financing Company or Reporting UUS.

Date
This item is filled with the date, month, and year of the final principal and/or margin/ujrah/profit-sharing payment.
Installment Number
This item is filled with information regarding which installment period.
Installment Value
This item is filled with the nominal amount of the installment per month.

(24) Impairment Loss Reserve

Method
This item is filled with the method of forming the Impairment Loss Reserve, namely:
individual;
collective.
Good Assets
This item is filled with the provision value formed for the decline in assets that have low financing risk and have not experienced an increase in financing risk.
Less Good Assets
This item is filled with the provision value formed for the decline in assets that have experienced a significant increase in financing risk compared to since the date the asset was initially acquired.
Bad Assets
This item is filled with the provision value formed for the decline in assets that have experienced a worsening of financing risk compared to since the date the asset was initially acquired.

(25) Proportion of Credit Guarantee or Credit Insurance This item is filled with the proportion of financing receivables that receive risk mitigation in the form of credit guarantee or credit insurance, with a value between 0%-100%. In the event that financing receivables do not receive credit guarantee or credit insurance, this item is filled with 0%.

(26) Name of Insurance/Guarantee Company
This item is filled with the name of the insurance/guarantee company that provides credit insurance/guarantee coverage against financing receivables.

(27) Duration of Insurance/Guarantee
This item is filled with the number of months of credit insurance/guarantee coverage against financing receivables.

(28) Collateral Information

Type of Collateral
The type of collateral is the type of goods used as financing collateral, as grouped as follows:

Productive Goods
Consumer Goods
Time Deposits
Precious Metals
Securities
Guarantees

Collateral Value
The collateral value is the value in Rupiah for each pledged good. It is filled with a value that can be calculated as a provision for write-off of financing receivables (in thousands of Rupiah), in accordance with the provisions in the Financial Services Authority Circular regarding the financial health level of Infrastructure Financing Companies.

F. FORM 2150: IJARAH ASSET DETAILS

FORM 2150 (IJARAH ASSET DETAILS) FORMAT
Form 2150 (Ijarah Asset Details) is prepared in the following format:
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
Customer Number
Customer Name
Customer Group Name
Customer Business Category
Customer Sustainable Finance Business Category Customer Classification Related Status Economic Sector Business Field Project Regency/City Location Contract Number Financing Type

(12) (13) (14) (15) (16) (17) (18)
Contract Used
Duration
Initial Financing Value
Accumulated Depreciation
Ijarah Asset Net
Gross Financing Receivables Invoices
Principal Financing Receivables Invoices
Start Date
Maturity Date
In Original Currency Value
In Rupiah Equivalent
In Original Currency Value
In Rupiah Equivalent

(19) (20) (21) (22) (23) (24) (25)
Currency Type
Margin/Ujrah/Profit-Sharing
Deferred Margin/Ujrah/Profit-Sharing
Administrative Income
Provision Income
Quality
Final Installment Payment
Type
Value
Rate
In Original Currency
In Rupiah Equivalent
Date
Installment Number
Installment Value

(26) (27) (28) (29) (30)
Impairment Loss Reserve
Proportion of Credit Guarantee or Credit Insurance Name of Insurance/Guarantee Company Duration of Insurance/Guarantee Collateral Information Method Good Assets Less Good Assets Bad Assets Type of Collateral Collateral Value

FORM 2150 (IJARAH ASSET DETAILS) EXPLANATION
Form 2150 (Ijarah Asset Details) contains details of each refinancing activity over infrastructure that has been financed by other parties, carried out using the ijarah contract and Al Ijarah Al Muntahiyah Bi Al-Tamlik (IMBT) according to the reporting period. Customers receiving financing facilities other than the aforementioned criteria must not be combined with other customers. Thus, each column must be filled with the corresponding code with the following explanation:

(1) Customer Number
This item is filled with the unique code number of each customer receiving financing facilities from the Reporting Sharia-based Infrastructure Financing Company or Reporting UUS. Customer Number can use the customer identification number submitted in the financial information service system.

(2) Customer Name
This item is filled with the name of the parties receiving financing facilities from the Reporting Sharia-based Infrastructure Financing Company or Reporting UUS.

(3) Customer Group Name
This item is filled with the customer group. In the event that the customer is the government, either central or regional government, this item can be left blank.

(4) Customer Business Category
This item is filled with the customer's business category based on the customer's business scale, divided into categories as follows:

large business
medium business
small business
micro business
Provisions regarding the customer's business scale refer to the law regarding micro, small, and medium enterprises.
In the event that the customer is the government, either central or regional government, this item can be left blank.

(5) Customer Sustainable Finance Business Category This item is filled with the customer's business category that meets sustainable finance criteria as regulated in the Financial Services Authority Regulation regarding the implementation of sustainable finance for financial service institutions. In the event that the customer is the government, either central or regional government, this item can be left blank.

(6) Customer Classification
This item is filled with the classification or group of customers receiving financing facilities from the Reporting Sharia-based Infrastructure Financing Company or Reporting UUS.

(7) Related Status
This item is filled with the relationship with the Reporting Sharia-based Infrastructure Financing Company or Reporting UUS.

Related to the Infrastructure Financing Company
Related to the Infrastructure Financing Company is a party receiving financing facilities from the Reporting Sharia-based Infrastructure Financing Company or Reporting UUS that is related to the Reporting Sharia-based Infrastructure Financing Company or Reporting UUS.
Not Related to the Infrastructure Financing Company
Not related to the Infrastructure Financing Company is a party receiving financing facilities from the Reporting Sharia-based Infrastructure Financing Company or Reporting UUS that is not related to the Reporting Sharia-based Infrastructure Financing Company or Reporting UUS.

(8) Economic Sector Business Field
This item is filled with the standard classification of economic activities in Indonesia. The details of the economic sector are based on the standard classification of Indonesian business fields in force. In the event that financing is used to finance more than one type of economic activity that cannot be separated, the classification focuses on the priority economic sector (the sector receiving the largest financing facility). In the event that the customer is the government, either central or regional government, this item can be left blank.

(9) Project Regency/City Location
This item is filled with the location where the financed project activity is located/used.

(10) Contract Number
This item is filled with the serial number of the financing agreement used in the contract agreement by the Reporting Sharia-based Infrastructure Financing Company or Reporting UUS.

(11) Financing Type
This item is filled with the type of financing, namely:
a. direct lending financing for infrastructure; b. refinancing of infrastructure that has been financed by other parties;
c. subordinated financing provision related to infrastructure financing;
d. other financing facility activities or provisions related to infrastructure financing after obtaining approval from the Financial Services Authority; and/or e. other financing facility activities or provisions not related to infrastructure financing based on government assignment.

(12) Contract Used
This item is filled with the contract used in the financing, namely:
a. Ijarah Contract b. IMBT Contract

(13) Duration

Start Date
This item is filled with the start date of the contract as stated in the financing agreement.
Maturity Date
This item is filled with the end date of the contract as stated in the financing agreement.

(15) Accumulated Depreciation
This item is filled with the accumulated depreciation value.

(16) Net Ijarah Asset
This item is filled with the net ijarah asset value.

(17) Gross Financing Receivables Invoices

In Original Currency Value
This item is filled with the total gross financing receivables invoices including deferred profit-sharing, in the original currency other than Rupiah. If the currency type is Rupiah, the value in this column can be left blank.
In Rupiah Equivalent
This item is filled with the total gross financing receivables invoices including deferred profit-sharing, in Rupiah currency, or other currencies converted to Rupiah using the Bank of Indonesia's mid-rate.

(18) Principal Financing Receivables Invoices

In Original Currency Value
This item is filled with the principal financing receivables value in the original currency other than Rupiah. If the currency type is Rupiah, the value in this column can be left blank.
In Rupiah Equivalent
This item is filled with the principal financing receivables value in Rupiah currency, or other currencies converted to Rupiah using the Bank of Indonesia's mid-rate.

(19) Currency Type
This item is filled with the type of currency used in the financing agreement.

(20) Margin/Ujrah/Profit-Sharing Rate

Type
This item is filled with the type of margin/ujrah/profit-sharing according to the agreement of the parties stated in the contract agreement in the form of:
margin
ujrah
profit-sharing ratio
Value
This item is filled with the nominal value of margin/ujrah/profit-sharing income, profit-sharing agreed upon by the parties stated in the financing contract.
Rate
This item is filled with the percentage of margin/ujrah/profit-sharing per year (per annum) as stated in the financing agreement.

(21) Deferred Margin/Ujrah/Profit-Sharing

In Original Currency Value
This item is filled with the value of deferred margin/ujrah/profit-sharing in the original currency other than Rupiah. If the currency type is Rupiah, the value in this column can be left blank.
In Rupiah Equivalent
This item is filled with the value of deferred margin/ujrah/profit-sharing in Rupiah currency, or other currencies converted to Rupiah using the Bank of Indonesia's mid-rate. Included in the deferred margin/ujrah/profit-sharing are other income and costs amortized in connection with financing transactions.

(22) Administrative Income
This item is filled with the nominal amount of administrative income received by the Reporting Sharia-based Infrastructure Financing Company or Reporting UUS from customers.

(23) Provision Income
This item is filled with the nominal amount of provision income received by the Reporting Sharia-based Infrastructure Financing Company or Reporting UUS from customers in connection with the financing provided.

(24) Quality
This item is filled with the financing quality assessed using criteria according to the rules for classifying the quality of productive assets of the Reporting Sharia-based Infrastructure Financing Company or Reporting UUS based on the Financial Services Authority Regulation regarding Infrastructure Financing Companies, namely:

current
special attention
doubtful
in doubt
non-performing

(25) Final Installment Payment
This item is filled with the details of the final installment payment of the financing principal and/or margin/ujrah/profit-sharing paid by the customer to the Reporting Sharia-based Infrastructure Financing Company or Reporting UUS.

Date
This item is filled with the date, month, and year of the final principal and/or margin/ujrah/profit-sharing payment.
Installment Number
This item is filled with information regarding which installment period.
Installment Value
This item is filled with the nominal amount of the installment per month.

(26) Impairment Loss Reserve

Method
This item is filled with the method of forming the Impairment Loss Reserve, namely:
individual;
collective.
Good Assets
This item is filled with the provision value formed for the decline in assets that have low financing risk and have not experienced an increase in financing risk.
Less Good Assets
This item is filled with the provision value formed for the decline in assets that have experienced a significant increase in financing risk compared to since the date the asset was initially acquired.
Bad Assets
This item is filled with the provision value formed for the decline in assets that have experienced a worsening of financing risk compared to since the date the asset was initially acquired.

(27) Proportion of Credit Guarantee or Credit Insurance This item is filled with the proportion of financing receivables that receive risk mitigation in the form of credit guarantee or credit insurance, with a value between 0%-100%. In the event that financing receivables do not receive credit guarantee or credit insurance, this item is filled with 0%.

(28) Name of Insurance/Guarantee Company
This item is filled with the name of the insurance/guarantee company that provides credit insurance/guarantee coverage against financing receivables.

(29) Insurance Duration
This item is filled with the number of months of credit insurance/guarantee coverage against financing receivables.

(30) Collateral Information

Type of Collateral
The type of collateral is the type of goods used as financing collateral, as grouped as follows:

Productive Goods
Consumer Goods
Time Deposits
Precious Metals
Securities
Guarantees

Collateral Value
The collateral value is the value in Rupiah for each pledged good. It is filled with a value that can be calculated as PPAP (in thousands of Rupiah), in accordance with the provisions in the Financial Services Authority Circular regarding the financial health level of Infrastructure Financing Companies.

G. FORM 2200: DETAILS OF OWNED SECURITIES

FORM 2200 (DETAILS OF OWNED SECURITIES) FORMAT
Form 2200 (Details of Owned Securities) is prepared in the following format:
(1) (2) (3) (4) (5)
Security Number
Type of Security
Duration
Currency Type
Ownership Purpose
Start Date
Maturity Date

(6) (7) (8)
Yield
Final Balance
Issuer
Type
Value
Rate
In Original Currency
In Rupiah Equivalent
Country Name
Classification

(9) (10) (11) (12)
Related Status
Rating Agency
Security Rating
Rating Date

FORM 2200 (DETAILS OF OWNED SECURITIES) EXPLANATION
Form 2200 (Details of Owned Securities) contains details reporting the short-term investment position and long-term investment position in the form of securities owned by the Reporting Sharia-based Infrastructure Financing Company or Reporting UUS, in Rupiah and foreign currency issued by other parties. This item does not include equity participation in the form of shares.

(1) Security Number
This item is filled with the number of the owned security or the code of the owned security according to registration at the Indonesia Central Securities Depository (KSEI).

(2) Type of Security
This item is filled with the type of security owned by the Reporting Sharia-based Infrastructure Financing Company or Reporting UUS in Rupiah and foreign currency, namely:

Deposit Certificates
Bank Indonesia Certificates (SBI)
Commercial Paper (CP)
Medium Term Notes (MTN)
Mutual Funds
Treasury Bills (SPN)
Export Bills
Government Bonds (ON)
Retail Government Bonds (ORI)
Other Securities

(3) Duration

Start Date
This item is filled with the date, month, and year of issuance of the security.
Maturity Date
This item is filled with the date, month, and year of maturity of the security.
For securities that do not have a duration such as mutual funds or securities that have already matured, this does not need to be filled or can be left blank.

(4) Currency Type
This item is filled with the type of currency on the owned security.

(5) Ownership Purpose
This item is filled with the ownership purpose code according to applicable standard accounting provisions.

(6) Yield

Type
This item is filled with the type of yield set on the security owned by the Reporting Sharia-based Infrastructure Financing Company or Reporting UUS, namely floating or fixed.
Value
This item is filled with the nominal value of yield income agreed upon by the parties stated in the contract.
Rate
This item is filled with the percentage of the agreed yield rate per year (per annum).
Securities that do not have a yield rate do not need to be filled or can be left blank.

(7) Final Balance
This item is filled with the value of the security at the end of the reporting period. The Final Balance must be the same as the Investment in Securities item in Form 1100 (Financial Position Report).

In Original Currency
This item is filled with the value of the security in the original currency other than Rupiah. If the currency type is Rupiah, the value in this column can be filled with zero.
In Rupiah Equivalents
This field is filled with the value of securities in rupiah currency, or in currencies other than rupiah after conversion into rupiah using the Bank of Indonesia's mid-rate.

(8) Issuer

Name
This field is filled with the name of the company issuing the securities.
Country
This field is filled with the country issuing the securities.
Group
This field is filled with the group of the securities issuer.

(9) Related Status
This field is filled with the relationship with the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles or the reporting UUS.

Related to the Infrastructure Financing Company
Related to the Infrastructure Financing Company refers to parties that have a related relationship with the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles or the reporting UUS.
Not Related to the Infrastructure Financing Company
Not related to the Infrastructure Financing Company refers to parties that do not have a related relationship with the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles or the reporting UUS. Explanation regarding the relationship with the Infrastructure Financing Company refers to the General Explanation of the Detailed List Column as referred to in Appendix I, which is an integral part of this Financial Services Authority Circular.

(10) Rating Agency
This field is filled with the name of the rating agency registered with the Financial Services Authority, which rates the securities owned by the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles.

(11) Security Rating
This field is filled with the rating of the securities owned by the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles.

(12) Rating Date
This field is filled with the date the securities rating was conducted by the rating agency.

H. FORM 2300: CAPITAL PARTICIPATION DETAILS

FORM 2300 (CAPITAL PARTICIPATION DETAILS) FORMAT
Form 2300 (Capital Participation Details) is arranged in the following format:
(1) (2) (3) (4) (5) (6)
Company Name
Company Group
Related Status
Country
Start Date
Participation Percentage
(7) (8) (9)
Currency Type
Initial Participation Value
In Original Currency
In Rupiah Equivalent
In Original Currency
In Rupiah Equivalent
FORM 2300 (CAPITAL PARTICIPATION DETAILS) EXPLANATION
Form 2300 (Capital Participation Details) contains details of capital participation activities conducted by the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles.

(1) Company Name
This field is filled with the name of the company receiving capital participation from the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles.

(2) Company Group
This field is filled with the classification/group of the company receiving capital participation from the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles.

(3) Related Status
This field is filled with the relationship with the Infrastructure Financing Company.

Related to the Infrastructure Financing Company
Related to the Infrastructure Financing Company refers to the party receiving capital participation from the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles, which is related to the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles.
Not Related to the Infrastructure Financing Company
Not related to the Infrastructure Financing Company refers to the party receiving capital participation from the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles, which is not related to the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles.

(4) Country
This field is filled with the country of origin of the company receiving capital participation from the reporting Infrastructure Financing Company.

(5) Start Date
This field is filled with the time of capital participation implementation.

(6) Participation Percentage
This field is filled with the percentage of capital participation conducted by the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles in the company receiving capital participation (investee company).

(7) Currency Type
This field is filled with the type of currency used in the financing agreement.

(8) Initial Participation Value

In Original Currency
This field is filled with the initial participation value in a currency other than rupiah. If the currency type is rupiah, the value in this column may be left blank.
In Rupiah Equivalent
This field is filled with the initial participation value in rupiah currency, or in currencies other than rupiah after conversion into rupiah using the Bank of Indonesia's mid-rate.

(9) Capital Participation Value

In Original Currency
This field is filled with the total capital participation value in a currency other than rupiah. If the currency type is rupiah, the value in this column may be left blank.
In Rupiah Equivalent
This field is filled with the total capital participation value in rupiah currency, or in currencies other than rupiah after conversion into rupiah using the Bank of Indonesia's mid-rate.

I. FORM 2350: RECEIVABLES DETAILS RELATED TO CONSULTING SERVICES

FORM 2350 (RECEIVABLES DETAILS RELATED TO CONSULTING SERVICES) FORMAT
Form 2350 (Receivables Details Related to Consulting Services) is arranged in the following format:
(1) (2) (3) (4) (5)
Recipient Name
Business Status
Business Field
Project Type
Currency Type
(6) (7) (8)
Initial Project Value
Project Value Based on Billing
Timeframe
In Original Currency
In Rupiah Equivalent
In Original Currency
In Rupiah Equivalent
Start Date
End Date
FORM 2350 (RECEIVABLES DETAILS RELATED TO CONSULTING SERVICES) EXPLANATION
Form 2350 (Receivables Details Related to Consulting Services) contains details of each receivable from other business activities conducted by the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles or the reporting UUS related to the provision of consulting services.

(1) Recipient Name
This field is filled with the name of the recipient of consulting services conducted by the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles or the reporting UUS.

(2) Business Status
This field is filled with the business status of the recipient of consulting services from the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles or the reporting UUS, including:

State-Owned Enterprises (BUMN);
Regional Governments (PEMDA);
National Private;
Joint Venture; or
Others.

(3) Business Field
This field is filled with the business field of the recipient of consulting services from the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles or the reporting UUS, based on the applicable standard Indonesian business field classification. In the event that the recipient of consulting services is the government, either central or regional government, this field may be left blank.

(4) Project Type
This field is filled with the type of project receiving consulting services from the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles or the reporting UUS. The types of projects include:
a. transportation infrastructure; b. road infrastructure;
c. water resources and irrigation infrastructure;
d. drinking water infrastructure; e. centralized wastewater management system infrastructure; f. local wastewater management system infrastructure; g. waste management system infrastructure; h. telecommunications and informatics infrastructure;
i. electricity infrastructure;
j. oil, gas, and renewable energy infrastructure; k. energy conservation infrastructure;
l. urban facility infrastructure;
m. educational facility infrastructure; n. sports and arts facility and infrastructure; o. zone infrastructure; p. tourism infrastructure; q. health infrastructure; r. correctional facility infrastructure; s. public housing infrastructure; t. state building infrastructure; and u. other infrastructure not included in letters a to t, which must first obtain approval from the Financial Services Authority.

(5) Currency Type
This field is filled with the type of currency used for the project, which is rupiah or foreign currency.

(6) Initial Project Value

In Original Currency
This field is filled with the initial value of consulting services provision stated in the contract of the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles or the reporting UUS, in a currency other than rupiah. If the currency type is Rupiah, the value in this column may be left blank.
In Rupiah Equivalent
This field is filled with the initial value of consulting services provision stated in the contract of the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles or the reporting UUS, in rupiah currency, or in currencies other than rupiah after conversion into rupiah using the Bank of Indonesia's mid-rate.

(7) Project Value Based on Billing

In Original Currency
This field is filled with the value of consulting services provision based on billing for consulting services that have been provided and billed via invoice or formally agreed upon with the recipient of services from the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles or the reporting UUS, in a currency other than rupiah. If the currency type is Rupiah, the value in this column may be left blank.
In Rupiah Equivalent
This field is filled with the value of consulting services provision based on billing for consulting services that have been provided and billed via invoice or formally agreed upon with the recipient of services from the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles or the reporting UUS, in rupiah currency, or in currencies other than rupiah after conversion into rupiah using the Bank of Indonesia's mid-rate.

(8) Timeframe

Start Date
This field is filled with the date the provision of consulting services by the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles or the reporting UUS began.
End Date
This field is filled with the date the provision of consulting services by the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles or the reporting UUS ended.

J. FORM 2380: RECEIVABLES DETAILS RELATED TO NATIONAL ECONOMIC RECOVERY (PEN) PROJECTS

FORM 2380 (RECEIVABLES DETAILS RELATED TO NATIONAL ECONOMIC RECOVERY (PEN) PROJECTS) FORMAT
Form 2380 (Receivables Details Related to National Economic Recovery (PEN) Projects) is arranged in the following format:
(1) (2) (3) (4) (5)
Recipient Name
Business Status
Business Field
Currency Type
Timeframe
Start Date
Due Date
(6) (7) (8)
Margin/Profit Sharing
Nominal Investment
Outstanding Value
Type
Value
In Original Currency
In Rupiah Equivalent
In Original Currency
In Rupiah Equivalent
(9) (10) (11) (12)
Investment Fund Reserve
Economic Sector
Business Field
Project Regency/City Location
FORM 2380 (RECEIVABLES DETAILS RELATED TO NATIONAL ECONOMIC RECOVERY (PEN) PROJECTS) EXPLANATION
Form 2380 (Receivables Details Related to National Economic Recovery (PEN) Projects) contains details of each receivable related to National Economic Recovery (PEN) projects distributed directly by the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles or the reporting UUS.

(1) Recipient Name
This field is filled with the name of the recipient of the National Economic Recovery (PEN) project conducted by the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles or the reporting UUS.

(2) Business Status
This field is filled with the business status of the recipient of the National Economic Recovery (PEN) project from the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles or the reporting UUS, including:

Persero other than State-Owned Enterprises;
State-Owned Enterprises (BUMN);
Regional Governments (PEMDA); or
Others.

(3) Business Field
This field is filled with the business field of the recipient of the National Economic Recovery (PEN) project from the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles or the reporting UUS, based on the applicable standard Indonesian business field classification. In the event that the recipient of consulting services is the government, either central or regional government, this field may be left blank.

(4) Currency Type
This field is filled with the type of currency distributed through the National Economic Recovery (PEN) project by the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles or the reporting UUS, which is rupiah or foreign currency.

(5) Timeframe

Start Date
This field is filled with the date the investment through the National Economic Recovery (PEN) project conducted by the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles or the reporting UUS began.
Due Date
This field is filled with the date the investment through the National Economic Recovery (PEN) project conducted by the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles or the reporting UUS ended.

(6) Margin/Profit Sharing

Type
This field is filled with the type of margin/profit sharing according to the agreement of the parties stated in the contract agreement in the form of:
margin
profit sharing ratio
Value
This field is filled with the nominal value of margin/profit sharing income, profit sharing agreed upon by the parties stated in the contract agreement.
Rate
This field is filled with the profit sharing percentage per year (per annum) as stated in the contract agreement.

(7) Nominal Investment

In Original Currency
This field is filled with the principal investment value in a currency other than rupiah. If the currency type is rupiah, the value in this column may be left blank.
In Rupiah Equivalent
This field is filled with the principal investment value in rupiah currency, or in currencies other than rupiah after conversion into rupiah using the Bank of Indonesia's mid-rate.

(8) Outstanding Value

In Original Currency
This field is filled with the total gross receivable debt including deferred margin/ujrah/profit sharing, in a currency other than rupiah. If the currency type is Rupiah, the value in this column may be left blank.
In Rupiah Equivalent
This field is filled with the total gross receivable debt including deferred profit sharing, in rupiah currency, or in currencies other than rupiah after conversion into rupiah using the Bank of Indonesia's mid-rate.

(9) Reserve
This field is filled with the value of provisions formed for the National Economic Recovery (PEN) project conducted by the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles or the reporting UUS.

(10) Investment Fund Source
This field is filled with the investment fund source received by the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles or the reporting UUS for the National Economic Recovery (PEN) project.

(11) Economic Sector Business Field
This field is filled with the standard classification regarding economic activities in Indonesia. The economic sector details are based on the applicable standard Indonesian business field classification. In the event that the National Economic Recovery (PEN) project is used to finance more than one type of economic activity that cannot be separated, the classification focuses on the prioritized economic sector (the sector receiving the largest portion of the project).

(12) Project Regency/City Location
This field is filled with the location where the financed project activity is located/used.

K. FORM 2490: MISCASSET DETAILS

FORM 2490 (MISCASSET DETAILS) FORMAT
Form 2490 (Miscasset Details) is arranged in the following format:
(1) (2) (3)
Type
Currency Type
Nominal
FORM 2490 (MISCASSET DETAILS) EXPLANATION
Form 2490 (Miscasset Details) contains details of assets that cannot be classified into any of the asset items above.

(1) Type
This field is filled with the type of miscasset owned by the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles or the reporting UUS, which can include among others:

Prepaid Expenses
This field is filled with costs used as upfront payment for certain expenses.
Deferred Costs
This field is filled with costs that have occurred or are deferred because their benefits can be felt in future periods.
Tax Advances
This field is filled with the amount of income tax paid by the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles or the reporting UUS but has not yet become an expense for the relevant accounting period.
Employee Financing
This field is filled with the value of financing provided by the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles or the reporting UUS to employees.
Other Miscassets
This field covers other assets besides those listed above.

(2) Currency Type
This field is filled with the type of currency used.

(3) Nominal
This field is filled with the value of the type of miscasset owned by the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles or the reporting UUS.

L. FORM 2550: RECEIVED FUNDING DETAILS

FORM 2550 (RECEIVED FUNDING DETAILS) FORMAT
Form 2550 (Received Funding Details) is arranged in the following format:
(1) (2) (3) (4)
Contract Number
Funding Type
Currency Type
Timeframe
Start Date
Due Date
(5) (6) (7)
Profit Sharing/Return
Funding Ceiling
Initial Funding
Type
Value
Rate
In Original Currency
In Rupiah Equivalent
In Original Currency
In Rupiah Equivalent
(8) (9) (10)
Investor Funding Balance
Related Status
In Original Currency
In Rupiah Equivalent
Country Name
Group
FORM 2550 (RECEIVED FUNDING DETAILS) EXPLANATION
Form 2550 (Received Funding Details) contains details of funding received by the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles.

(1) Contract Number
This field is filled with the funding agreement number.

(2) Funding Type
This field is filled with the type of funding received, namely:

Syndication
Syndication funding is funding received by the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles from 2 (two) or more funding providers (investors), either directly or through intermediary services. The filling for the Investor Name column and the Country of Origin column follows the dominance principle based on the investor with the largest share in providing loans or funding.
Bilateral
Bilateral loans are funding received by the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles from 1 (one) investor.
Multilateral
Multilateral funding is funding received by the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles from international financial institutions, such as the International Finance Corporation and the Asian Development Bank.
Subordination
Subordination funding is funding received by the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles with conditions as contained in the Explanation of Items in the Liability and Equity Financial Position Report on the Subordination Funding Item.

(3) Currency Type
This field is filled with the type of currency used in the agreement.

(4) Timeframe

Start Date
This field is filled with the date the funding received by the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles from the investor party began, as stated in the agreement.
Due Date
This field is filled with the date the funding received by the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles from the investor party ended, as stated in the agreement.

(5) Profit Sharing/Return

Type
This field is filled with the type of profit sharing or return established by the fund owner, agreed upon according to the agreement.
Value
This field is filled with the nominal value of profit sharing or return charged by the creditor to the reporting Infrastructure Financing Company, as stated in the contract.
Rate
This field is filled with the profit sharing or return rate agreed upon based on the funding agreement with the funding provider (investor).

(6) Funding Ceiling
This field is filled with the maximum amount of funding received by the Infrastructure Financing Company that conducts all its business activities based on the reporting company's Sharia principles, as stated in the agreement.

In Original Currency
In original currency is the value of the funding ceiling held in foreign currency according to the funding provider's country and recorded according to the nominal on the

Financial position report based on applicable accounting standards.

In Rupiah Equivalent
In rupiah equivalent is the funding ceiling value held in rupiah and the conversion result of the foreign currency funding ceiling held into rupiah based on the Bank of Indonesia mid-rate at the time of recording, and recorded according to the nominal value in the financial position report based on applicable accounting standards.

(7) Initial Funding
This item is filled with the amount of funding received by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles upon initial receipt after the agreement has been approved.

In Original Currency
In original currency is the initial funding value held in foreign currency according to the funding provider's country and recorded according to the nominal value in the financial position report based on applicable accounting standards.
In Rupiah Equivalent
In rupiah equivalent is the initial funding value held in rupiah and the conversion result of the foreign currency funding ceiling held into rupiah based on the Bank of Indonesia mid-rate at the time of recording, and recorded according to the nominal value in the financial position report based on applicable accounting standards.

(8) Funding Balance
This item is filled with the remaining funding of the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles at the end of the reporting period.

In Original Currency
In original currency is the funding balance value held in foreign currency according to the funding provider's country and recorded according to the nominal value in the financial position report based on applicable accounting standards.
In Rupiah Equivalent
In rupiah equivalent is the funding balance value held in rupiah and the conversion result of the foreign currency funding ceiling held into rupiah based on the Bank of Indonesia mid-rate at the time of recording, and recorded according to the nominal value in the financial position report based on applicable accounting standards.

(9) Investor

Name
This item is filled with the names of the parties providing funding to the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles. In the event that the Reporting Sharia-based Infrastructure Financing Company has more than 1 (one) financing account with the same investor, the investor name column for each transaction is still filled with the name of the respective investor according to the number of agreement deeds.
Country
This item is filled with the investor's country of domicile.
Category
This item is filled with the category of parties providing funding for the business activities of the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles.

(10) Affiliation Status
This item is filled with the affiliation status of the investor with the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles, namely:

Affiliated with the Infrastructure Financing Company
Affiliated with the Infrastructure Financing Company is a party providing funding facilities to the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles, which is affiliated with the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles.
Not Affiliated with the Infrastructure Financing Company
Not affiliated with the Infrastructure Financing Company is a party providing funding facilities to the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles, which is not affiliated with the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles.

Explanation regarding the relationship with the Infrastructure Financing Company refers to the General Explanation of the Column Details List as referred to in Appendix I which is an integral part of this Financial Services Authority Circular.

M. FORM 2600: DETAILS OF ISSUED SECURITIES

FORM 2600 FORMAT (DETAILS OF ISSUED SECURITIES)
Form 2600 (Details of Issued Securities) is prepared in the following format:

(1) (2) (3) (4) (5)
Security Number
Security Type
Currency Type
Maturity
Profit Rate/Return
Start Date
Maturity Date
Price Type

(6) (7) (8)
Nominal Value of Securities
Balance of Issued Securities
Investor
In Original Currency
In Rupiah Equivalent
In Original Currency
In Rupiah Equivalent
Name
Country
Category

(9) (10) (11) (12) (13)
Affiliation Status
Date Registered at LPP
Registration Number at LPP
Trustee Name
Rating Agency

(14) (15)
Security Rating
Rating Date

FORM 2600 EXPLANATION (DETAILS OF ISSUED SECURITIES)
Form 2600 (Details of Issued Securities) reports the position of securities, both named and bearer, issued by the Reporting Sharia-based Infrastructure Financing Company, both in rupiah and foreign currency purchased by third parties. For bearer securities issued, the Investor Category column is filled with the first buyer (investor) at the time the security is issued.

Securities that have been issued and subsequently repurchased by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles in the secondary market, must not be reported in the List of Owned Securities Details, but must reduce the outstanding issued securities.

(1) Security Number
This item is filled with the security contract number issued by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles, or the code of the issued security according to registration at the Indonesia Central Securities Depository (KSEI).

(2) Security Type
This item is filled with the type of security issued by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles, namely:

Medium Term Notes (MTN)
MTN is a medium-term security with a maturity of 1 to 3 years issued by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles to MTN holders with the obligation to pay coupons (profit-sharing rate/return) gradually according to the MTN profit-sharing/return payment schedule and repay the entire principal debt at maturity.
Sharia Bonds/Sukuk
Sharia bonds or Sukuk are long-term securities based on Sharia principles issued by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles to Sharia bond or sukuk holders, requiring the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles to pay income to Sharia bond or sukuk holders in the form of returns and repay the Sharia bond or sukuk funds at maturity.

(3) Currency Type
This item is filled with the type of currency used in the issuance of securities.

(4) Maturity
This item is filled with the start and maturity dates of the securities issued by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles, namely:

Start Date
Start date is the date the issuance of securities begins as stated in the security.
Maturity Date
Maturity date is the maturity date of the issued securities as stated in the security.

(5) Profit Rate/Return Rate

Type
This item is filled with the type of profit or return rate established for the securities established by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles.
Value
This item is filled with the nominal value of the profit or return rate agreed upon by the parties stated in the contract.
Rate
This item is filled with the profit or return rate on the securities.

(6) Nominal Value of Securities
This item is filled with the nominal value of the securities issued by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles held by creditors or investors in thousands of rupiah.

In Original Currency
This item is filled with the nominal balance value of securities held by creditors and recorded in foreign currency value if the creditor is not an Indonesian Citizen or Indonesian Legal Entity. If the currency type is rupiah, the value in foreign currency is filled with zero.
In Rupiah Equivalent
This item is filled with the nominal value of the issued securities held by creditors and recorded based on rupiah units at the end of the reporting period in foreign currency converted to rupiah.

(7) Balance of Issued Securities
This item is filled with the balance of issued securities, namely:

In Original Currency
The balance of issued securities in original currency is the remaining financing of the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles at the end of the reporting period in foreign currency. If the currency type is rupiah, the value in foreign currency is filled with zero.
In Rupiah Equivalent
The balance of issued securities in rupiah equivalent is the remaining financing of the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles at the end of the reporting period in rupiah or in foreign currency converted to rupiah.

(8) Investor

Name
This item is filled with the name of the party purchasing or holding the securities issued by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles.
Country
This item is filled with the country of origin of the purchaser or holder of the securities issued by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles.
Category
This item is filled with the category of fund providers purchasing or holding the securities issued by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles.

(9) Affiliation Status
This item is filled with the relationship with the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles.

Affiliated with the Infrastructure Financing Company
Affiliated with the Infrastructure Financing Company is a party having an affiliated relationship with the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles.
Not Affiliated with the Infrastructure Financing Company
Not affiliated with the Infrastructure Financing Company is a party not having an affiliated relationship with the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles.

(10) Date Registered at LPP
This item is filled with the date the Reporting Infrastructure Financing Company is registered at the Clearing and Guarantee Institution (LPP) or a similar institution in the event that securities are issued or traded outside the country.

(11) Registration Number at LPP
This item is filled with the registration number of the Reporting Infrastructure Financing Company at the Clearing and Guarantee Institution (LPP) or a similar institution in the event that securities are issued or traded outside the country.

(12) Trustee Name
This item is filled with the name of the trustee of the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles.

(13) Rating Agency
This item is filled with the name of the rating agency registered with the Financial Services Authority, which rates the securities issued by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles.

(14) Security Rating
This item is filled with the rating of the securities issued by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles.

(15) Rating Date
This item is filled with the date the rating of the securities was conducted by the rating agency.

N. FORM 2790: DETAILS OF VARIOUS LIABILITIES

FORM 2790 FORMAT (DETAILS OF VARIOUS LIABILITIES)
Form 2790 (Details of Various Liabilities) is prepared in the following format:

(1) (2) (3) (4) (5)
Type
Currency Type
Nominal
Maturity
Affiliation Status
Start Date
Maturity Date

FORM 2790 EXPLANATION (DETAILS OF VARIOUS LIABILITIES)
Form 2790 (Details of Various Liabilities) contains details of liabilities that cannot be classified into any of the above liability items.

(1) Type
This item is filled with the type of detail of various liabilities which can be among others:

Profit Sharing/Return Expenses Payable
This item covers the total profit sharing or return funding expenses to be paid by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles or the Reporting Sharia Unit.
Salaries Payable
This item covers salary debts to be paid by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles or the Reporting Sharia Unit.
Unpaid Dividends
This item covers dividend debts to be paid by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles or the Reporting Sharia Unit.
Deferred Revenue
This item covers total deferred revenue by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles or the Reporting Sharia Unit.
Insurance/Guarantee Payables
This item covers unpaid insurance/guarantee debts by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles or the Reporting Sharia Unit.
Other Various Liabilities
This item covers other liabilities besides the points above.

(2) Currency Type
This item is filled with the type of currency used.

(3) Nominal
This item is filled with the value of the various liabilities held by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles or the Reporting Sharia Unit.

(4) Maturity

Start Date
This item is filled with the date the obligation begins.
Maturity Date
This item is filled with the date the obligation is settled.

(5) Affiliation Status
This item is filled with the relationship with the Infrastructure Financing Company.

Affiliated with the Infrastructure Financing Company
Affiliated with the Infrastructure Financing Company is a party having an affiliated relationship with the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles.
Not Affiliated with the Infrastructure Financing Company
Not affiliated with the Infrastructure Financing Company is a party not having an affiliated relationship with the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles.

O. FORM 3010: DETAILS OF HEDGING DERIVATIVE INSTRUMENTS

FORM 3010 FORMAT (DETAILS OF HEDGING DERIVATIVE INSTRUMENTS)
Form 3010 (Details of Hedging Derivative Instruments) is prepared in the following format:

(1) (2) (3) (4) (5)
Underlying
Funding Transaction
Contract Number
Derivative Instrument
Derivative Instrument Type
Currency Type
Maturity
Contract Number
Nominal
Start Date
Maturity Date

(6) (7)
Nominal of Hedging Derivative Instrument
Counterparty
In Original Currency
In Rupiah Equivalent
Name
Country
Category

FORM 3010 EXPLANATION (DETAILS OF HEDGING DERIVATIVE INSTRUMENTS)
In Form 3010 (Details of Hedging Derivative Instruments), this reports the list of details of derivative instruments held by the Reporting Infrastructure Financing Company in rupiah or foreign currency as hedging instruments. Each derivative instrument held by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles becomes a hedging instrument in each financing transaction conducted by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles.

(1) Underlying Funding Transaction

Contract Number
This item is filled with the foreign currency funding contract number received by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles, which serves as the basis for ownership of the derivative instrument held by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles for hedging purposes.
Nominal
This item is filled with the amount of foreign currency funding received by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles, which serves as the basis for ownership of the derivative instrument held by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles for hedging purposes.

(2) Derivative Instrument Contract Number
This item is filled with the derivative instrument contract number held by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles for hedging purposes from the funding transaction conducted by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles.

(3) Derivative Instrument Type
This item is filled with the type of derivative instrument selected by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles for hedging purposes over foreign currency funding transactions received.

Spot
Forward Agreement
Other derivative instrument types

(4) Currency Type
This item is filled with the currency type of the derivative instrument selected by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles for hedging purposes over funding transactions received.

(5) Maturity

Start Date
This item is filled with the start date of the derivative instrument transaction between the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles and the counterparty.
Maturity Date
This item is filled with the end date of the derivative instrument transaction between the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles and the counterparty.

(6) Nominal of Hedging Derivative Instrument

In Original Currency
This item is filled with the nominal value of the derivative instrument in the form of original currency other than rupiah between the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles and the counterparty. If the currency type is rupiah, the value in this column can be filled with zero.
In Rupiah Equivalent
This item is filled with the nominal value of the derivative instrument between the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles and the counterparty in rupiah or in foreign currency converted to rupiah using the Bank of Indonesia mid-rate.

(7) Counterparty

Name
This item is filled with the name of the counterparty institution or company providing the derivative instrument used by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles for hedging purposes.
Country
This item is filled with the country of the counterparty institution or company providing the derivative instrument used by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles for hedging purposes.
Category
This item is filled with the business sector of the counterparty institution or company providing the derivative instrument used by the Reporting Sharia-based Infrastructure Financing Company that conducts all its business activities based on Sharia principles for hedging purposes.

P. Form 5310: ASSET AND LIABILITY MISMATCH ANALYSIS REPORT

FORM 5310 FORMAT (ASSET AND LIABILITY MISMATCH ANALYSIS REPORT)
Form 5310 (Asset and Liability Mismatch Analysis Report) is prepared in the following format:

Items
Rupiah
Foreign Currency
Total
Maturity Up To
Maturity Up To
≤3 Months

3-≤6 Months
6 Months - ≤1 Year
1-≤5 Years
5-≤10 Years
10 Years
Total
≤3 Months
3-≤6 Months
6 Months - ≤1 Year
1-≤5 Years
5-≤10 Years
10 Years
Total

I. ASSETS
A. Sharia-Based Financing Receivables

Direct Lending for Infrastructure Financing Net
a. Direct Lending for Infrastructure Financing b. Provision for Impairment of Direct Lending for Infrastructure Financing Receivables
Refinancing of Infrastructure Financed by Others Net
a. Refinancing of Infrastructure Financed by Others b. Provision for Impairment of Refinancing of Infrastructure Financed by Others Receivables
Financing Provision