OJK Circular No. 2/SEOJK.06/2024 on Monthly Reports of the People's Housing Savings Management Agency

To:
Commissioners of the People's Housing Savings Management Agency, Attn.

COPY
CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY OF THE REPUBLIC OF INDONESIA NUMBER 2/SEOJK.06/2024 CONCERNING MONTHLY REPORTS OF THE PEOPLE'S HOUSING SAVINGS MANAGEMENT AGENCY

In accordance with the mandate of Article 23 paragraph (5) of Financial Services Authority Regulation Number 20 of 2022 concerning the Supervision of the People's Housing Savings Management Agency by the Financial Services Authority (State Gazette of the Republic of Indonesia Year 2022 Number 23/OJK, Supplement to the State Gazette of the Republic of Indonesia Number 15/OJK), it is necessary to regulate provisions regarding the form, structure, and method of submitting monthly reports for the People's Housing Savings Management Agency in this Financial Services Authority Circular as follows:

I. GENERAL PROVISIONS
In this Financial Services Authority Circular, the following terms are meant:

1. People's Housing Savings, hereinafter abbreviated as Tapera, is a periodic deposit made by participants for a certain period which can only be utilized for housing financing and/or returned along with the results of its accumulation after the participation ends.

2. Tapera Management Agency, hereinafter referred to as BP Tapera, is a legal entity established to manage Tapera.

3. Tapera Funds are trust funds belonging to all participants which constitute the accumulation of deposits along with the results of their accumulation.

4. Tapera Participants, hereinafter referred to as Participants, are every Indonesian citizen and foreign citizen holding a visa with the intention of working in the territory of Indonesia for at least 6 (six) months who have paid deposits.

5. Tapera Fund Management Contract, hereinafter abbreviated as KPDT, is a contract between BP Tapera and a custodian bank in the context of managing Tapera Funds.

6. Sharia Principles Tapera Fund Management Contract, hereinafter abbreviated as KPDTS, is a contract between BP Tapera and a custodian bank in the context of managing Tapera Funds managed based on Sharia principles.

7. Sharia Principles are Islamic legal principles based on fatwas and/or statements of Sharia compliance issued by institutions having authority in determining fatwas in the Sharia field.

8. BP Tapera Monthly Report, hereinafter referred to as Monthly Report, is a financial report prepared by BP Tapera for the needs of the Financial Services Authority, covering the period from the 1st to the end of the respective reporting month, presented and submitted to the Financial Services Authority in accordance with the format and method determined by the Financial Services Authority.

9. Deputy Commissioner is a member of the commissioners.

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

1. Monthly Reports consist of:
   a. balance sheet; b. comprehensive income statement;
   c. statement of changes in net assets;
   d. cash flow statement; and e. other reports.
2. In preparing Monthly Reports as referred to in item 1, BP Tapera refers to the general explanation of preparing Monthly Reports as contained in Appendix I which is an inseparable part of this Financial Services Authority Circular.
3. The form and structure of Monthly Reports:
   a. for BP Tapera are as contained in Appendix II which is an inseparable part of this Financial Services Authority Circular; and b. for the management of Tapera Fund programs are as contained in Appendix III which is an inseparable part of this Financial Services Authority Circular.

III. TIME OF SUBMISSION OF MONTHLY REPORTS

1. BP Tapera is required to submit Monthly Reports to the Financial Services Authority no later than the 15th of the following month.
2. In the event that the deadline for submission of reports as referred to in item 1 falls on a holiday, the deadline for submitting Monthly Reports is on the first working day after the aforementioned deadline.
3. The Financial Services Authority has the authority to set different submission deadlines for Monthly Reports from the provisions as referred to in item 1 for specific conditions.
4. Specific conditions as referred to in item 3 include force majeure conditions and national holidays or joint leave.

IV. RESPONSIBLE DEPUTY COMMISSIONER AND REPORT PREPARERS

1. BP Tapera appoints a Deputy Commissioner responsible for the preparation and presentation of Monthly Reports.
2. The Deputy Commissioner as referred to in item 1 appoints report preparers to prepare, verify, and submit Monthly Reports.
3. For the first time, BP Tapera must submit data of the Deputy Commissioner as referred to in item 1 and report preparers as referred to in item 2 to the Financial Services Authority in accordance with Format 1 as contained in Appendix IV which is an inseparable part of this Financial Services Authority Circular no later than when this Financial Services Authority Circular takes effect.
4. BP Tapera must report changes to the Deputy Commissioner as referred to in item 1 and/or report preparers as referred to in item 2 to the Financial Services Authority in accordance with Format 2 as contained in

Appendix IV which is an inseparable part of this Financial Services Authority Circular.

V. METHOD OF SUBMISSION

1. Submission of Monthly Reports is conducted online through the Financial Services Authority's data communication network system.
2. The Financial Services Authority's data communication network system as referred to in item 1 consists of:
   a. reporting information system; and b. electronic mail (email).
3. In submitting Monthly Reports as referred to in item 1, the report preparer as referred to in Roman IV item 2 must have access to the Financial Services Authority's data communication network system.
4. The use of access to the Financial Services Authority's data communication network system as referred to in item 3 is conducted for online submission using the reporting information system as referred to in item 2 letter a.
5. To obtain access to the Financial Services Authority's data communication network system as referred to in item 3, the Deputy Commissioner must submit a request in accordance with Format 3 as contained in Appendix IV which is an inseparable part of this Financial Services Authority Circular by submitting the user email address.
6. In the event that BP Tapera changes the user email address as referred to in item 5, the responsible Deputy Commissioner must submit a request for change of access to the Financial Services Authority's data communication network system as referred to in item 3 in accordance with Format 4 as contained in Appendix IV which is an inseparable part of this Financial Services Authority Circular.
7. In the event that the reporting information system as referred to in item 2 letter a is not yet available, there is a technical disturbance, or force majeure conditions occur during the submission of Monthly Reports, the Monthly Reports as referred to in item 1 are submitted to the Financial Services Authority via electronic mail (email) as referred to in item 2 letter b at the address lb.ljkl@ojk.go.id or another address determined by the Financial Services Authority and addressed to:
   Financial Services Authority
   Attn. Head of the Data and Statistics Management Department with a copy to:
   Head of the Supervision Department for Financing Institutions, Venture Capital Companies, and Special Financial Institutions.
8. In the event of a technical disturbance or force majeure conditions during the submission deadline for Monthly Reports so that:
   a. BP Tapera cannot submit Monthly Reports online; and/or b. the Financial Services Authority cannot receive Monthly Reports online.
   BP Tapera must submit Monthly Reports offline no later than the next working day in the form of an electronic copy (soft file) and submitted to the Financial Services Authority via a letter signed by the Deputy Commissioner and addressed to:
   Financial Services Authority
   Attn. Head of the Data and Statistics Management Department Radius Prawiro Tower Building, 14th Floor Bank Indonesia Office Complex MH. Thamrin Street Number 2, Jakarta, 10110 with a copy to:
   Head of the Supervision Department for Financing Institutions, Venture Capital Companies, and Special Financial Institutions Wisma Mulia 2 Building, 11th Floor Jenderal Gatot Subroto Street Kav. 40, Jakarta, 12710.
9. In the event that BP Tapera cannot submit Monthly Reports online as referred to in item 8 letter a, BP Tapera must immediately submit written notification to the Financial Services Authority on the same day after the technical disturbance or force majeure conditions occur.
10. In the event that the Financial Services Authority cannot receive Monthly Reports online as referred to in item 8 letter b, the Financial Services Authority announces in writing to BP Tapera on the same day after the technical disturbance or force majeure conditions occur.
11. Force majeure conditions as referred to in items 7, 8, 9, and 10 include fire, mass riots, war, armed conflict, sabotage, pandemic, cyber attacks, and/or natural disasters such as earthquakes or floods.
12. Offline submission of monthly reports as referred to in item 8 is submitted in the form of data recordings stored in electronic data recording media.
13. In the event of a change in the address of the Financial Services Authority as referred to in item 8, the Financial Services Authority conveys the change of address via letter or announcement.
14. Offline submission of Monthly Reports as referred to in item 8 can be done in one of the following ways:
    a. handed directly to the Financial Services Authority office; or b. sent through a courier service company, in accordance with the address as referred to in item 8.
15. Offline submission of Monthly Reports as referred to in item 8 is submitted to the Financial Services Authority on working days and during the Financial Services Authority's working hours.
16. BP Tapera is deemed to have submitted Monthly Reports with the following provisions:
    a. for online submission via the reporting information system as referred to in item 2 letter a, proven by a receipt from the reporting information system; b. for online submission via electronic mail (email) as referred to in item 2 letter b, proven by an electronic mail (email) receipt from the Financial Services Authority; or
    c. for offline submission as referred to in item 8, proven by a receipt from the Financial Services Authority.
17. Questions related to the submission of Monthly Reports can be submitted to:

This copy is in accordance with the original
Legal Director 1
Legal Department
Mufli Asmawidjaja
Attn. Head of the Data and Statistics Management Department Radius Prawiro Tower Building, 14th Floor Bank Indonesia Office Complex MH. Thamrin Street Number 2, Jakarta, 10110; or Electronic mail (email): helpdesk@ojk.go.id.

VI. TRANSITIONAL PROVISIONS

1. The obligation of BP Tapera to submit Monthly Reports in accordance with the form, structure, and method of submission regulated in this Financial Services Authority Circular begins for the reporting period of May 2024, which is submitted with the submission time as referred to in Roman III.
2. BP Tapera must conduct a trial submission of Monthly Reports in accordance with the form, structure, and method of submission of Monthly Reports as regulated in this Financial Services Authority Circular using Monthly Report data from the February 2024 period to the April 2024 period.

VII. CLOSING
The provisions in this Financial Services Authority Circular take effect on May 1, 2024.

Established in Jakarta on January 31, 2024
EXECUTIVE HEAD OF SUPERVISOR FOR FINANCING INSTITUTIONS, VENTURE CAPITAL COMPANIES, MICRO FINANCIAL INSTITUTIONS, AND OTHER FINANCIAL SERVICE INSTITUTIONS FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA, AGUSMAN signed signed

APPENDIX I
CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY OF THE REPUBLIC OF INDONESIA NUMBER 2/SEOJK.06/2024 CONCERNING MONTHLY REPORTS OF THE PEOPLE'S HOUSING SAVINGS MANAGEMENT AGENCY

GENERAL EXPLANATION OF PREPARING MONTHLY REPORTS A. GENERAL EXPLANATION

1. Reporting Purpose
   Monthly Reports prepared according to the system established in this Appendix are intended to collect and compile BP Tapera's statistical data in order to:
   a. regulate and supervise BP Tapera; b. form statistics for BP Tapera analysis purposes; and
   c. fulfill BP Tapera's internal needs.
   To achieve these objectives, BP Tapera submits reports correctly, completely, and in accordance with the established deadlines.
2. Reporting Principles
   The following principles are adopted in the presentation of reporting:
   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). BP Tapera's transaction accounting is carried out in accordance with accounting standards applicable in Indonesia. b. Separation of Reports All items that are assets, liabilities, and net assets of BP Tapera are reported in the Balance Sheet. Other items are reported in the Comprehensive Income Statement and Cash Flow Statement, while BP Tapera's performance level is presented in the main report appendices.
   c. Details of Main Reports
   Main reports are supported by details of items in the main reports. These details are used to enhance the quality of information presented by the preparers of the main reports.
3. Presentation of Transactions
   Monthly financial reports must be presented in Indonesian Rupiah. Foreign currencies in the Main Report, Main Report Appendices, and Main Report Details owned by BP Tapera must be converted into Rupiah using the mid-rate of the Bank of Indonesia applicable on the report date. The mid-rate is calculated as (selling rate + buying rate) / 2.
4. Filling out Report Forms
   Filling out report forms is done by entering data automatically in alphanumeric format using a data entry program, 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

1. Interest Rate/Profit Sharing/Return/Margin/Ujrah
   Interest rate is the price level of a security owned or issued by BP Tapera. 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. For securities based on Sharia Principles owned or issued by BP Tapera, the phrases profit sharing, return, margin, or ujrah are used. Profit sharing, return, margin, or ujrah is the value or percentage of income from investments made based on Sharia Principles. For profit sharing, return, margin, or ujrah, two decimal places are used, for example, a margin, profit sharing, return, margin, or ujrah of 12.50% is written as 12.50. For transaction types that do not carry profit sharing, return, margin, or ujrah, the value column is left blank. The value column is filled as follows:
   a. if profit sharing is chosen, the value column is filled with the profit sharing percentage; b. if return is chosen, the value column is filled with the return percentage;
   c. if margin is chosen, the value column is filled with the margin percentage; or
   d. if ujrah is chosen, the value column is filled with the ujrah nominal.
2. Issuer
   Issuer is the category of third parties who issue and/or are responsible for the repayment of securities owned by BP Tapera.
3. Creditor
   Creditor is the category of parties providing funding to BP Tapera.
4. Related Party Status
   Related party status is the status of the relationship between BP Tapera and parties conducting transactions with BP Tapera. a. Related to BP Tapera Parties related to BP Tapera are:
   1) business entities that have the same controller as BP Tapera;
   2) commissioners and Deputy Commissioners of BP Tapera;
   3) business entities where BP Tapera acts as the controller;
   4) parties having family relationships up to the second degree, both horizontally and vertically, from commissioners and Deputy Commissioners of BP Tapera; and
   5) companies/entities where commissioners and Deputy Commissioners of BP Tapera act as controllers.
   b. Not Related to BP Tapera
   Not related to BP Tapera are parties that do not have a relationship with BP Tapera as referred to in letter a.

This copy is in accordance with the original
Legal Director 1
Legal Department
Mufli Asmawidjaja
5. Term
Term is the agreed period as contained in the agreement or contract. a. start date, i.e., the day, month, and year the agreement or contract begins. b. maturity date, i.e., the day, month, and year the agreement or contract ends.

Established in Jakarta on January 31, 2024
EXECUTIVE HEAD OF SUPERVISOR FOR FINANCING INSTITUTIONS, VENTURE CAPITAL COMPANIES, MICRO FINANCIAL INSTITUTIONS, AND OTHER FINANCIAL SERVICE INSTITUTIONS FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA, AGUSMAN signed signed

APPENDIX II
CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY OF THE REPUBLIC OF INDONESIA NUMBER 2/SEOJK.06/2024 CONCERNING MONTHLY REPORTS OF THE PEOPLE'S HOUSING SAVINGS MANAGEMENT AGENCY

TABLE OF CONTENTS
I. BP Tapera Profile Report, consisting of:
A. Form 0000: BP Tapera Profile Information 2
B. Form 0020: Details of Offices Outside the Head Office 5
C. Form 0035: Management Details 7
D. Form 0036: Related Party Details 9
E. Form 0041: Workforce Details by Education Level 10 F. Form 0043: Workforce Details by Function 12
II. BP Tapera Financial Reports, consisting of:
A. Form 1100: Balance Sheet 15
B. Form 1200: Comprehensive Income Statement 23
C. Form 1250: Statement of Changes in Net Assets 30
D. Form 1300: Cash Flow Statement 33
E. Form 2100: Investment Asset Details 38
F. Form 2110: Investment Asset Income Details 41 G. Form 2200: Securities Owned Details 45 H. Form 2500: Other Assets Details 49
I. Form 2800: Other Liabilities Details 51
J. Form 3000: Asset and Liability Matching Analysis Report 52

I. BP TAPERA PROFILE REPORT
A. FORM 0000: BP TAPERA PROFILE INFORMATION

1. FORM 0000 (BP TAPERA PROFILE INFORMATION) FORMAT
   Form 0000 (BP Tapera Profile Information) is prepared according to the following format:
   BP TAPERA INFORMATION
   1) Taxpayer Identification Number (NPWP)
   2) Single Investor Identification (SID)
   BP TAPERA ADDRESS
   3) Full Address
   4) Regency/City Location
   5) Postal Code
   6) Telephone Number
   7) Office Building Ownership Status
   8) Website Address
   9) Electronic Mail Address (Email)
   NUMBER OF SERVICE OFFICES
   10) Number of Offices Outside the Head Office
   NUMBER OF WORKFORCE
   11) Number of Head Office Workforce
   12) Number of Offices Outside the Head Office Workforce
   RESPONSIBLE DEPUTY COMMISSIONER AND REPORT PREPARERS
   13) Deputy Commissioner Responsible for the Report
   a) Full Name b) ID Card/Passport Number c) Position d) Telephone Number e) Electronic Mail Address (Email)
   14) Report Preparers
   a) Full Name b) ID Card/Passport Number c) Position d) Telephone Number e) Electronic Mail Address (Email)

2. EXPLANATION OF FORM 0000 (BP TAPERA PROFILE INFORMATION)
   Form 0000 (BP Tapera Profile Information) contains all information regarding the profile of BP Tapera. a. BP Tapera Information
   1) Taxpayer Identification Number (NPWP)
   This item is filled with BP Tapera's NPWP.
   2) 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. b. BP Tapera Address
   3) Full Address
   This item is filled with the full address according to the domicile of BP Tapera's head office.
   4) Regency/City Location
   This item is filled with the regency/city of BP Tapera's head office domicile.
   5) Postal Code
   This item is filled with the postal code number of BP Tapera's head office domicile.
   6) Telephone Number
   This item is filled with BP Tapera's telephone number preceded by the area code.
   7) Office Building Ownership Status
   This item is filled with the ownership status of BP Tapera's head office building, namely:
   a) owned; b) leased; or c) other ownership status.
   8) Website Address
   This item is filled with BP Tapera's website address.
   9) Electronic Mail Address (Email)
   This item is filled with BP Tapera's electronic mail (email) address.
   c. Number of Service Offices
   10) Number of Offices Outside the Head Office
   This item is filled with the number of offices outside BP Tapera's head office.
   The number of offices outside the head office must be detailed in Form 0020 (Details of Offices Outside the Head Office). d. Number of Workforce
   11) Number of Head Office Workforce
   This item is filled with the number of workforce, including indefinite employment contract workers (PKWTT), fixed-term employment contract workers (PKWT), and outsourced workers at the head office according to the gender column and must be detailed in Form 0041 (Workforce Details by Education Level).
   12) Number of Offices Outside the Head Office Workforce
   This item is filled with the number of workforce, including indefinite employment contract workers (PKWTT), fixed-term employment contract workers (PKWT), and outsourced workers at offices outside the head office according to the gender column and must be detailed in Form 0041 (Workforce Details by Education Level).

e. Responsible Deputy Commissioner and Report Preparers
13) Deputy Commissioner Responsible for the Report
This item is filled with complete data of BP Tapera personnel acting as the Deputy Commissioner responsible for the report. a) Full Name This item is filled with the full name of the Deputy Commissioner responsible for the report. b) ID Card/Passport Number This item is filled with the identity number in the form of an ID card or passport number of the Deputy Commissioner responsible for the report. c) Position This item is filled with the position of the Deputy Commissioner responsible for the report. d) Telephone Number This item is filled with the telephone number of the Deputy Commissioner responsible for the report. e) Electronic Mail Address (Email) This item is filled with the electronic mail (email) address of the Deputy Commissioner responsible for the report.
14) Report Preparers
This item is filled with complete data of BP Tapera personnel acting as report preparers. a) Full Name This item is filled with the full name of the report preparers. b) ID Card/Passport Number This item is filled with the identity number in the form of an ID card or passport number of the report preparers. c) Position This item is filled with the position of the report preparers. d) Telephone Number This item is filled with the telephone number of the report preparers. e) Electronic Mail Address (Email) This item is filled with the electronic mail (email) address of the report preparers.

B. FORM 0020: DETAILS OF OFFICES OUTSIDE THE HEAD OFFICE

1. FORM 0020 (DETAILS OF OFFICES OUTSIDE THE HEAD OFFICE) FORMAT
   Form 0020 (Details of Offices Outside the Head Office) is prepared according to the following format:

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