OJK Circular No. 22/SEOJK.06/2025 on Monthly Reports by Financial Service Institutions Conducting Bullion Business Activities

To:
The Board of Directors of Financial Service Institutions Conducting Bullion Business Activities, At your place.

COPY
CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA NUMBER 22/SEOJK.06/2025

ON
MONTHLY REPORTS BY FINANCIAL SERVICE INSTITUTIONS CONDUCTING BULLION BUSINESS ACTIVITIES

In accordance with the mandate of Article 43 paragraph (11) of Financial Services Authority Regulation Number 17 of 2024 concerning the Conduct of Bullion Business Activities (State Gazette of the Republic of Indonesia Year 2024 Number 27/OJK, Supplement to the State Gazette of the Republic of Indonesia Number 95/OJK), it is necessary to regulate provisions regarding the form, structure, and procedures for submitting monthly reports for organizers of bullion business activities in this Financial Services Authority Circular Letter as follows:

I. GENERAL PROVISIONS

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

1. Bullion Business Activities are business activities related to gold conducted by financial service institutions.

2. Monthly Report is a report prepared by FSIs conducting Bullion Business Activities for the benefit of the Financial Services Authority, covering the period from the 1st to the end of the relevant month, and presented and submitted to the Financial Services Authority according to the format and procedures determined by the Financial Services Authority.

3. Gold Savings are the storage of standardized gold entrusted by the public to financial service institutions conducting Bullion Business Activities based on an agreement between the parties.

4. Gold Financing is the provision of standardized gold based on approval or agreement between financial service institutions conducting Bullion Business Activities and other parties, requiring the financed party to return a certain amount of gold after a specific period with remuneration or profit-sharing.

5. Gold Trading is the buying and selling of standardized gold transactions implemented based on an agreement between the parties and not intended for Gold Financing and/or gold custody activities.

6. Gold Custody is the deposit of public-owned gold by financial service institutions conducting Bullion Business Activities to obtain income based on service fees, implemented based on an agreement between the parties.

7. Gold is a noble metal in the form of bars or sheets and not currency, with a minimum Aurum (Au) content of 99.9% (ninety-nine point nine percent).

8. Financial Service Institutions, hereinafter abbreviated as FSI, are institutions conducting activities in the banking, capital market, insurance, pension fund, venture capital, microfinance institutions, financing institutions, and other financial service institutions sectors.

9. Board of Directors is the FSI organ authorized and fully responsible for managing the FSI for the benefit of the FSI, in accordance with the purpose and objectives of the FSI, and representing the FSI, both in and out of court, according to the articles of association for FSIs in the form of limited liability companies, or equivalents for FSIs in the form of cooperatives, regional public enterprises, or branches/representative offices of banks located abroad.

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

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

1. Monthly Reports consist of:
   a. details of Gold Savings management; b. details of Gold Financing distribution;
   c. details of Gold Trading activities;
   d. details of Gold Custody activities; e. details of Gold prices per gram per day; and f. details of other activities supporting Bullion Business Activities, for FSIs that have obtained approval from the Financial Services Authority, if any.

2. In preparing Monthly Reports, FSIs conducting Bullion Business Activities refer to the general explanation of preparing Monthly Reports as contained in Appendix I, which is an integral part of this Financial Services Authority Circular Letter.

3. The form and structure of Monthly Reports are as contained in Appendix II, which is an integral part of this Financial Services Authority Circular Letter.

III. TIME FOR SUBMISSION OF MONTHLY REPORTS

1. FSIs conducting Bullion Business Activities are required to submit Monthly Reports to the Financial Services Authority no later than the 10th of the following month.

2. If the 10th as referred to in item 1 falls on a holiday, the Monthly Report is submitted on the next working day.

3. In the event that the submission date of the Monthly Report as referred to in item 1 falls on a national holiday or collective holiday, the Financial Services Authority has the authority to determine the final submission date for Monthly Reports.

IV. BOARD OF DIRECTORS MEMBERS RESPONSIBLE AND REPORT PREPARATION OFFICERS

1. FSIs conducting Bullion Business Activities appoint Board of Directors members responsible for the preparation and presentation of Monthly Reports.

2. Board of Directors members as referred to in item 1 appoint preparation officers to prepare, verify, and submit Monthly Reports.

3. Provisions regarding responsible Board of Directors members and report preparation officers for Monthly Reports refer to provisions in each FSI conducting Bullion Business Activities based on sectoral regulatory provisions.

V. SUBMISSION PROCEDURES

1. Monthly Reports are submitted periodically to the Financial Services Authority online through the Financial Services Authority's data communication network system.

2. In submitting Monthly Reports as referred to in item 1, the preparation officers as referred to in Roman IV item 2 must have access to the Financial Services Authority's data communication network system.

3. To obtain access to the Financial Services Authority's data communication network system as referred to in item 2, the Board of Directors must submit a request according to Format 1 as contained in Appendix III, which is an integral part of this Financial Services Authority Circular Letter, by providing the user email address.

4. In the event that FSIs conducting Bullion Business Activities change the user email address as referred to in item 3, the Board of Directors must submit a request for changing access to the Financial Services Authority's data communication network system according to Format 2 as contained in Appendix III, which is an integral part of this Financial Services Authority Circular Letter.

5. In the event that:
   a. the Financial Services Authority's data communication network system as referred to in item 1 is not yet available; and/or b. the Financial Services Authority's data communication system and/or FSIs conducting Bullion Business Activities experience technical disruptions or force majeure, FSIs conducting Bullion Business Activities submit Monthly Reports in the form of electronic documents online via email determined by the Financial Services Authority.

6. In the event that the Financial Services Authority's data communication network system is not available, technical disruptions occur, or force majeure exists as referred to in item 5, the Financial Services Authority announces this on the Financial Services Authority website or via email to FSIs conducting Bullion Business Activities.

7. In the event of technical disruptions or force majeure as referred to in item 5 letter b occurring at FSIs conducting Bullion Business Activities, such FSIs submit written notification to the Financial Services Authority on the same day after the technical disruption occurs.

8. Force majeure as referred to in item 5 letter b includes fire, riots, war, armed conflict, sabotage, as well as natural disasters, non-natural disasters, and/or social disasters that disrupt the operational activities of FSIs conducting Bullion Business Activities, which can be proven by a statement from the competent official of the relevant agency.

9. Submission of Monthly Reports in the form of electronic documents via email as referred to in item 5 is submitted via the mailing address mrmrp@ojk.go.id or other addresses determined by the Financial Services Authority and addressed to:
   Financial Services Authority u.p. Head of Data and Statistics Management Department with a copy to the relevant Supervision Department of the FSIs conducting Bullion Business Activities.

10. In the event that the Financial Services Authority email determined by the Financial Services Authority as referred to in item 9 experiences technical disruptions, FSIs conducting Bullion Business Activities submit Monthly Reports for the conduct of Bullion Business Activities in the form of electronic documents using electronic data storage media, sent offline to the Financial Services Authority via a letter signed by the Board of Directors and addressed to:
    Financial Services Authority u.p. Head of Data and Statistics Management Department Menara Radius Prawiro Building, 14th Floor Bank Indonesia Office Complex MH. Thamrin Street Number 2, Jakarta, 10110 with a copy to the relevant Supervision Department of the FSIs conducting Bullion Business Activities.

11. Submission of Monthly Reports offline as referred to in item 10 is done by:
    a. direct handover; or b. sending via a courier service company, to the Financial Services Authority office, according to the address as referred to in item 10.

12. Submission of Monthly Reports offline as referred to in item 10 is submitted to the Financial Services Authority on working days and during Financial Services Authority working hours.

13. In the event of a change in the Financial Services Authority office address as referred to in item 10, the Financial Services Authority provides notification regarding the address change via letter or announcement.

14. FSIs conducting Bullion Business Activities are deemed to have submitted Monthly Reports with the following provisions:
    a. for online submission via:
    1) the Financial Services Authority's data communication network system, proven by a receipt from the Financial Services Authority's data communication network system; or
    2) email to the Financial Services Authority, proven by email delivery proof and/or receipt from the Financial Services Authority email, in the event that submission via the Financial Services Authority's data communication network system is not yet available, experiences technical disruptions, or force majeure occurs; or

This copy is consistent with the original
Head of Legal Development Directorate
Legal Department signed.
Aat Windradi

b. for offline submission in the form of electronic documents using electronic data storage media, proven by a receipt from the Financial Services Authority.

15. Questions related to the submission of Monthly Reports can be directed to the Financial Services Authority helpdesk via telephone number 021-29600000 ext. 7000 or email address helpdesk@ojk.go.id.

VI. TRANSITIONAL PROVISIONS

1. The obligation of FSIs conducting Bullion Business Activities 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 December 2025, submitted with the submission time as referred to in Roman III.

2. FSIs conducting Bullion Business Activities that have obtained licenses as organizers of Bullion Business Activities from the Financial Services Authority before the implementation of this Financial Services Authority Circular Letter must conduct trial submissions of Monthly Reports according to the form and structure of Monthly Report submission as regulated in this Financial Services Authority Circular Letter for Monthly Reports for the periods of October 2025 and November 2025.

VII. CLOSING

Provisions in this Financial Services Authority Circular Letter take effect on December 1, 2025.

Established in Jakarta on September 30, 2025

EXECUTIVE HEAD OF SUPERVISOR OF FINANCING INSTITUTIONS, VENTURE CAPITAL COMPANIES, MICROFINANCE INSTITUTIONS, AND OTHER FINANCIAL SERVICE INSTITUTIONS FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA,

AGUSMAN signed.

APPENDIX I
FINANCIAL SERVICES AUTHORITY CIRCULAR LETTER
REPUBLIC OF INDONESIA
NUMBER 22/SEOJK.06/2025
ON
MONTHLY REPORTS
FINANCIAL SERVICE INSTITUTIONS CONDUCTING BULLION BUSINESS ACTIVITIES

TABLE OF CONTENTS
A. GENERAL EXPLANATION 2
1. Reporting Objectives 2
2. Reporting Principles 2
3. Presentation of Foreign Currency Transactions 2
4. Filling Out Report Forms 2
B. GENERAL EXPLANATION OF DETAIL LIST COLUMNS 3
1. Currency Type 3
2. Interest Rate/Margin/Profit-Sharing/Fee/Remuneration 3
3. Asset Quality 3
4. Borrower Category 3
5. Depositor Category 3
6. Related Party Status 3
7. Time Period 4

GENERAL EXPLANATION OF MONTHLY REPORT PREPARATION A. General Explanation

1. Reporting Objectives
   Monthly Reports are prepared according to the system established in this Appendix, intended to collect and compile statistical data of FSIs conducting Bullion Business Activities individually in order to:
   a. regulate and supervise FSIs conducting Bullion Business Activities; b. form statistics for the purpose of analyzing organizers of Bullion Business Activities; and
   c. fulfill internal needs of organizers of Bullion Business Activities,
   to achieve these objectives, FSIs conducting Bullion Business Activities submit reports accurately, completely, and within the established time limits.

2. Reporting Principles
   This reporting system adopts the following principles:
   a. Basis of Preparation
   The preparation of Monthly Reports is based on provisions established by the Financial Services Authority and Financial Accounting Standards Statements (PSAK) as well as Financial Accounting Standards Interpretations (ISAK). Accounting transactions of FSIs conducting Bullion Business Activities are conducted in accordance with applicable financial accounting standards and/or Sharia financial accounting standards in Indonesia. b. Report Separation All items that are assets, liabilities, and equity of FSIs conducting Bullion Business Activities are reported in the financial position report. Other items are reported in the profit and loss and comprehensive income reports and in the main report appendices (consisting of details).
   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 Foreign Currency Transactions
   Financial reports must be presented in Rupiah. Assets, liabilities, and equity in foreign currency (hereinafter referred to as foreign exchange, valas) owned by FSIs conducting Bullion Business Activities must be converted into Rupiah using the reference exchange rate established by Bank Indonesia applicable at the end of the reporting period. Income and expenses for each profit and loss and comprehensive income report (including comparative) are detailed using the exchange rate on the transaction date.

4. Filling Out Report Forms
   Filling out report forms is done by automatically entering data in alphanumeric form using a data entry program, and all financial reports are presented in full Rupiah units unless otherwise stated in full foreign currency units, example 123000000000.

B. GENERAL EXPLANATION OF DETAIL LIST COLUMNS

1. Currency Type
   Currency type is the type of currency used in conducting transactions between FSIs conducting Bullion Business Activities as reporters and other parties. In the event that transactions agreed upon use foreign currency (valas) (as contained in financing agreements or contracts) but the realization is in Rupiah, such transactions are treated as foreign currency transactions.

2. Interest Rate/Margin/Profit-Sharing/Fee/Remuneration
   Interest rate is the price level of a transaction conducted by FSIs conducting Bullion Business Activities. If multiple interest rates are applied to one account, the interest rate column is filled with the highest interest rate. For interest rates, two decimal places are used, for example, an interest rate of 12.5% is written as 12.50. For transaction types not subject to interest, the interest rate column is left blank. Transactions based on Sharia Principles use the phrases margin, profit-sharing, fee (ujrah), or remuneration. For margin, profit-sharing, fee (ujrah), or remuneration, two decimal places are used, for example, margin, profit-sharing, fee (ujrah), or remuneration of 12.50% is written as 12.50. For transaction types not subject to margin, profit-sharing, fee (ujrah), or remuneration, the value column is left blank.

3. Asset Quality
   Quality is the quality of productive assets originating from the distribution of Gold Financing by FSIs conducting Bullion Business Activities, evaluated according to criteria set forth in Financial Services Authority Regulations regarding the quality of productive assets from each sector of FSIs conducting Bullion Business Activities, with quality classification as follows:
   a. Performing; b. Special Attention;
   c. Substandard;
   d. Doubtful; or e. Non-performing.

4. Borrower Category
   Borrower category is the category of customers receiving Gold Financing facilities from FSIs conducting Bullion Business Activities or parties having obligations to FSIs conducting Bullion Business Activities.

5. Depositor Category
   Depositor category is the category of customers placing Gold Savings with FSIs conducting Bullion Business Activities.

6. Related Party Status
   Related party status is the status of connection between FSIs conducting Bullion Business Activities and parties conducting transactions with FSIs conducting Bullion Business Activities. a. Related Parties with FSIs Conducting Bullion Business Activities Related parties with FSIs conducting Bullion Business Activities consist of:
   1) business entities that have the same controlling party as FSIs conducting Bullion Business Activities;

This copy is consistent with the original
Head of Legal Development Directorate
Legal Department signed.
Aat Windradi

2) Board of Directors members and Board of Commissioners members of FSIs conducting Bullion Business Activities;
3) business entities where FSIs conducting Bullion Business Activities act as controllers;
4) parties having family relationships up to the second degree, both horizontal and vertical, from Board of Directors members and Board of Commissioners members of FSIs conducting Bullion Business Activities; and
5) companies/entities where Board of Directors members and Board of Commissioners members of FSIs conducting Bullion Business Activities act as controllers.
b. Unrelated Parties with FSIs Conducting Bullion Business Activities Unrelated parties with FSIs conducting Bullion Business Activities are parties that do not have connections with FSIs conducting Bullion Business Activities as referred to in letter a.

7. Time Period
   Time period is the agreed time period as contained in agreements or contracts. a. Start date, namely the date, month, and year the agreement or contract begins; b. Maturity date, namely the date, month, and year the agreement or contract ends.

Established in Jakarta on September 30, 2025

EXECUTIVE HEAD OF SUPERVISOR OF FINANCING INSTITUTIONS, VENTURE CAPITAL COMPANIES, MICROFINANCE INSTITUTIONS, AND OTHER FINANCIAL SERVICE INSTITUTIONS FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA,

AGUSMAN signed.

APPENDIX II
FINANCIAL SERVICES AUTHORITY CIRCULAR LETTER
REPUBLIC OF INDONESIA
NUMBER 22/SEOJK.06/2025
ON
MONTHLY REPORTS BY FINANCIAL SERVICE INSTITUTIONS CONDUCTING BULLION BUSINESS ACTIVITIES

TABLE OF CONTENTS
A. Gold Savings Management Detail Form 3
B. Gold Financing Distribution Detail Form 6
C. Gold Trading Activities Detail Form 11
D. Gold Custody Activities Detail Form 13
E. Daily Gold Price per Gram Detail Form 14
F. Other Activities Conducted by FSIs Detail Form 15

A. GOLD SAVINGS MANAGEMENT DETAIL FORM
1. FORM OF GOLD SAVINGS MANAGEMENT DETAIL FORM
The Gold Savings Management Detail Form is prepared according to the following format:
(1) (2) (3) (4) (5)
CIF Number
ID Number
Customer ID
Account Number
Gold Standard
Gold Savings Amount
Nominal Volume
(6) (7)
Type of Gold Savings Contract
Time Period
Start Date
Maturity Date
(8) (9)
Interest Rate/Profit-Sharing/Remuneration/Bonus Category Depositor Customer Category Type of Value Level
2. EXPLANATION OF GOLD SAVINGS MANAGEMENT DETAIL FORM
This Gold Savings Management Detail Form contains details of all Gold Savings management activities belonging to customers via unallocated accounts conducted by FSIs conducting Bullion Business Activities. Furthermore, FSIs conducting Bullion Business Activities must present Gold Savings accounts separately under the liability position in the financial position report. (1) CIF Number This position is filled with the depositor customer's CIF number. (2) Customer ID Number This position is filled with the customer's identification number (ID), namely the National Identity Number for individual customers or the Taxpayer Identification Number for business/legal entity customers. (3) Account Number Filled with the account number of customers having Gold Savings. (4) Gold Standard This position is filled with the Gold standard for the gold stored by customers, including:
a. Gold standards from National Indonesian Standards; and/or b. Gold standards applicable according to international practices.
(5) Gold Savings Amount
This position is filled with the nominal balance value of customer Gold Savings, divided into:
a. Volume, filled in grams; and b. Nominal, filled in Rupiah and recorded using the fair value (mark to market) of Gold at the time of the reporting period. (6) Type of Gold Savings Contract This position is filled with the type of contract used by FSIs conducting Bullion Business Activities that conduct their business based on Sharia Principles. Such savings contracts include:

• Wadiah;
• Mudharabah; or
• Other contracts that do not conflict with Sharia Principles.
  (7) Time Period a. Start Date
  This position is filled with the date, month, and year the placement of Gold Savings with FSIs conducting Bullion Business Activities by customer parties begins, as contained in the agreement or Gold Savings contract. b. Maturity Date This position is filled with the date, month, and year the placement of Gold Savings with FSIs conducting Bullion Business Activities ends, as contained in the agreement or Gold Savings contract. In the event that the placement of Gold Savings does not have a maturity date, this position may be left blank. (8) Interest Rate/Profit-Sharing/Remuneration/Bonus a. Type This position is filled with the type of interest rate/profit-sharing/remuneration/bonus according to the Gold Savings management contract, namely in the form of:
  1. monetary nominal; or
  2. gold mass (gramage).
  b. Value
  This position is filled with the nominal value of interest rate, profit-sharing, remuneration, or bonus given to Gold Savings customers by FSIs conducting Bullion Business Activities as contained in the agreement or Gold Savings contract. If given in the form of gold mass (gramage), it is filled in Rupiah using the purchase price or price at the time of Gold Savings occurrence.
  c. Level
  This position is filled with the interest percentage calculated per year (per annum) as contained in the agreement or Gold Savings contract. (9) Depositor Customer Category This position is filled with the category of depositor customers, consisting of:
• Individuals;
• Business entities; or
• Legal entities.

B. FORM OF GOLD FINANCING DISBURSEMENT DETAIL FORM

1. FORM OF GOLD FINANCING DISBURSEMENT FORM
   The Gold Financing Disbursement Detail Form is prepared according to the following format:

(1) (2) (3) (4) (5) (6)
Number
CIF
Number
Account
Duration
Name
Customer
Number
ID
Customer
Status
Related Party
Date
Start
Financing
Date
Maturity

(7) (8) (9) (10) (11)
Category
Customer
Economic Sector
Business Field
Financing
Agreement
Purpose
Financing
Initial Value
Gold Financing
Nominal Volume

(12) (13) (14) (15)
Standard
Gold Quality
Restructuring
Gold Financing
Interest
Rate/Margin/Profit Share/Ujrah/Remuneration
Date
Nominal Volume
Type
Value

(16) (17) (18) (19)
Gold Financing Receivables
Principal
Collateral
Guarantee Proportion/
Credit Insurance
Number
Collateral
Type
Collateral
Nominal Volume

(20) (21)
Value
Collateral
Collateral Binding Certificate
Number
Certificate
Collateral
Date
Certificate
Collateral
Number
Act of
Binding
Date
Act of
Binding

2. EXPLANATION OF GOLD FINANCING DISBURSEMENT DETAILS
   This Gold Financing Disbursement Detail Form contains details of all Gold Financing disbursed by Financial Service Institutions conducting bullion business activities. Furthermore, Financial Service Institutions conducting bullion business activities must present the account related to gold financing disbursement in a separate account under the asset position in the financial position statement.

(1) CIF Number
This position is filled with the financing customer's CIF number.

(2) Account Number
This position is filled with the Gold Financing customer's account number.

(3) Duration
This position is detailed as follows:
a. Financing Start Date
This position is filled with the date, month, and year of the Gold Financing contract or agreement. b. Maturity Date This position is filled with the date, month, and year of the Gold Financing contract or agreement maturity.

(4) Customer Name
This position is filled with the name of the customer receiving Gold Financing from the Financial Service Institution conducting bullion business activities.

(5) Customer ID Number
This position is filled with the customer's identification number (ID), which is the National Identity Number for individual customers or the Tax Identification Number for business entities/legal entities.

(6) Related Party Status
This position is filled with the customer's relationship status with the Financial Service Institution conducting bullion business activities.

• Is a related party with the Financial Service Institution conducting bullion business activities, meaning the party receiving gold financing disbursement from the Financial Service Institution conducting bullion business activities is a related party with the Financial Service Institution conducting bullion business activities.
• Is an unrelated party with the Financial Service Institution conducting bullion business activities, meaning the party receiving gold financing disbursement from the Financial Service Institution conducting bullion business activities is an unrelated party with the Financial Service Institution conducting bullion business activities.

(7) Customer Category
This position is filled with the category of customers receiving financing, consisting of:

• Individual;
• Business entity; or
• Legal entity.

(8) Economic Sector Business Field
This position is filled with the standard classification of the debtor's economic activities.
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) based on the Indonesian Standard Business Classification (KBLI).

(9) Financing Agreement
This position is filled with the type of agreement used by the Financial Service Institution conducting bullion business activities that conducts its business based on Sharia Principles. The financing agreements include:

• Murabahah;
• Salam;
• Istishna’;
• Financing sales with other agreements;
• Mudharabah;
• Musyarakah;
• Mudharabah Musytarakah;
• Musyarakah Muntanaqishoh;
• Investment financing with other agreements;
• Ijarah Muntahiyah Bittamlik;
• Qardh; or
• Service financing with other agreements.
  If the Financial Service Institution conducting bullion business activities conducts its business not based on Sharia Principles, this position may be left blank.

(10) Financing Purpose
This position is filled with the financing purpose carried out by the Financial Service Institution conducting bullion business activities in concluding contracts with debtors, including:

• Working capital financing; or
• Investment financing.

(11) Initial Value of Gold Financing
This position is filled with the value of Gold Financing that is actually disbursed by the Financial Service Institution conducting bullion business activities at the beginning of the contract. The initial value of Gold Financing is divided into:
a. Volume, filled in grams; and b. Nominal, filled in rupiah and always the same throughout the contract period using the gold selling price set by the Financial Service Institution conducting bullion business activities or the price at the time of Gold Financing.

(12) Gold Standard
This position is filled with the gold standard used, including:

• Gold standard from the Indonesian National Standard; and/or
• Gold standard applicable according to international practice.

(13) Quality
This position is filled with the quality of financing receivables assessed based on criteria according to the rules for classifying the quality of productive assets of the Financial Service Institution conducting bullion business activities, namely:

• Current;
• Special Attention;
• Substandard;
• Doubtful; or
• Non-performing.

(14) Gold Financing Restructuring a. Date
This position is filled with the date of signing the gold financing restructuring agreement with the Gold Financing Recipient; b. Volume This position is filled with the value of gold financing restructuring filled in grams; and
c. Nominal
This position is filled with the value of gold financing restructuring filled in rupiah using the value at the time of gold financing restructuring.

(15) Interest Rate/Margin/Profit Share/Ujrah/Remuneration a. Type This position is filled with the type of interest rate/margin/profit share/ujrah/remuneration according to the Gold Financing contract, namely in the form of:

• Monetary nominal; or
• Gold volume.
  b. Value
  This position is filled with the nominal value of interest income, margin, profit share, ujrah, or remuneration agreed upon in the financing contract. If given in the form of gold volume, it is filled in rupiah using the selling price or price at the time of Gold Financing.
  c. Rate
  This position is filled with the percentage of interest rate, margin, profit share, ujrah, or remuneration for 1 year (per annum) as stated in the Gold Financing contract.

(16) Gold Financing Principal Receivables
This position is filled with the total receivables or principal Gold Financing in:
a. Volume, filled in grams; and b. Nominal, filled in rupiah currency recorded using the fair value (mark to market) of gold at the reporting period.

(17) Credit Guarantee/Credit Insurance Proportion This position is filled with the proportion of Gold Financing receivables that receive risk mitigation in the form of credit guarantee or credit insurance, including those conducted based on Sharia Principles, with a value between 0%-100%. In the event that Gold Financing receivables do not receive credit guarantee or credit insurance, this position is filled with 0%.

(18) Collateral Number
This position is filled with the number or code of the asset used as collateral.

(19) Collateral Type
This position is filled with the type of goods used as financing collateral, as follows:

• Cash or cash equivalents;
• Time deposits;
• Securities issued by the Government of the Republic of Indonesia and/or securities issued by Bank Indonesia; and/or
• Inventory in the form of gold.

(20) Collateral Value
This position is filled with the value in rupiah for each pledged good.

(21) Collateral Binding Certificate
This position is filled if the Financial Service Institution conducting bullion business activities binds collateral by imposing fiduciary guarantees, pledges, and/or other forms of binding over Gold Financing disbursed to customers. a. Collateral Certificate Number This position is filled with the number of the collateral object certificate. b. Collateral Certificate Date This position is filled with the date, month, and year of the collateral object certificate.
c. Binding Act Number
This position is filled with the number of the collateral object binding act. d. Binding Act Date This position is filled with the date, month, and year of the collateral object binding act.

C. FORM OF GOLD TRADING ACTIVITY DETAIL FORM

1. A. FORM OF GOLD TRADING ACTIVITY DETAIL FORM WITH SUPPLIER
   The Gold Trading Activity Detail Form with Supplier is prepared according to the following format:

(1) (2) (3) (4)
Day
Gold Sales
Transaction Value
Gold Purchase
Transaction Value
Net Transaction
Value
(2-3)
Volu me
Nomin al
Volu me
Nomin al
Volu me
Nomin al
Day 1
Day 2
Day 3
...
...
...
Day 30
Total

B. FORM OF GOLD TRADING ACTIVITY DETAIL FORM WITH CUSTOMER The Gold Trading Activity Detail Form with customer is prepared according to the following format:

(1) (2) (3) (4)
Day
Gold Sales
Transaction Value
Gold Purchase
Transaction Value
Net Transaction
Value
(2-3)
Volu me
Nomin al
Volu me
Nomin al
Volu me
Nomin al
Day 1
Day 2
Day 3
...
...
...
Day 30
Total

2. EXPLANATION OF GOLD TRADING ACTIVITY DETAIL FORM
   This Gold Trading Activity Detail Form contains details:

(1) Date/Day
This position is filled with the day in the reporting period month.

(2) Gold Sales Transaction Value
This position is filled with the gold sales value on the day in the reporting period month, consisting of:
a. Volume, filled in grams; and b. Nominal, filled in rupiah and recorded using the selling price or value at the time of gold sales.

(3) Gold Purchase Transaction Value
This position is filled with the gold purchase value on the day in the reporting period month, consisting of:
a. Volume, filled in grams; and b. Nominal, filled in rupiah and recorded using the buying price or value at the time of gold purchase.

(4) Net Transaction Value (neto)
This position is filled with the net transaction value obtained from the difference between Gold Sales Transaction Value minus Gold Purchase Transaction Value, consisting of:
a. Volume, filled in grams; and b. Nominal, filled in rupiah and recorded using the difference between gold selling and buying prices.

(5) Total
This position is filled with the accumulation of gold sales and purchase transactions in the reporting month period.

D. FORM OF GOLD CONSIGNMENT ACTIVITY DETAIL FORM

1. FORM OF GOLD CONSIGNMENT ACTIVITY DETAIL FORM
   The Gold Consignment Activity Detail Form contains details of Gold Consignment owned by customers recognized as allocated accounts, carried out by Financial Service Institutions conducting bullion business activities.

(1) (2) (3) (4) (5)
Number
CIF
Name
Service User
Volume
Consignment
Standard
Gold
Duration
Date
Start
Date
Maturity

2. EXPLANATION OF GOLD CONSIGNMENT ACTIVITY DETAIL FORM
   This Gold Consignment Activity Detail Form contains details:

(1) CIF Number
This position is filled for gold consignment customers, namely individuals, companies, corporations, foundations, and other business entities, both legal entities and non-legal entities. This position is filled with the customer's CIF number.

(2) Service User Name
This position is filled for gold consignment customers other than those mentioned in column 1 (CIF Number), namely other legal forms, such as Collective Investment Contracts. This position is filled with the name as stated in other documents based on laws and regulations.

(3) Consignment Volume
This position is filled with the gold consignment volume filled in grams.

(4) Gold Standard
This position is filled with the gold standard for gold consigned by service users to the Financial Service Institution conducting bullion business activities, including:
a. Gold standard from the Indonesian National Standard; and/or b. Gold standard applicable according to international practice.

(5) Duration a. Start Date
This position is filled with the date, month, and year of the start of gold consignment at the Financial Service Institution conducting bullion business activities by the service user as stated in the agreement. b. Maturity Date This position is filled with the date, month, and year of the end of gold consignment at the Financial Service Institution conducting bullion business activities as stated in the agreement. In the event that gold consignment does not have a maturity date, this position may be left blank.

E. FORM OF DAILY GOLD PRICE PER GRAM DETAIL FORM

1. FORM OF DAILY GOLD PRICE PER GRAM DETAIL FORM
   The Daily Gold Price per Gram Detail Form is prepared according to the following format:

(1) (2) (3) (4)
Date/
Day
Selling Price
Buying Price
Closing Price Day
Day
Day 1
Day 2
Day 3
…
…
…
Day 30

2. EXPLANATION OF DAILY GOLD PRICE PER GRAM DETAIL FORM
   This Daily Gold Price per Gram Detail Form contains details:

(1) Date/Day
This position is filled with the day in the reporting period month.

(2) Selling Price
This position is filled with the gold selling price set by the Financial Service Institution conducting bullion business activities.

(3) Buying Price
This position is filled with the gold buying price set by the Financial Service Institution conducting bullion business activities.

(4) Closing Price Day
This position is filled with the day closing price (spot price) of the London Bullion Market Association (LBMA) gold, referring to the reference exchange rate set by Bank Indonesia.

F. FORM OF OTHER ACTIVITIES CONDUCTED BY FINANCIAL SERVICE INSTITUTIONS DETAIL FORM

1. FORM OF OTHER ACTIVITIES CONDUCTED BY FINANCIAL SERVICE INSTITUTIONS DETAIL FORM
   The Other Activities Detail Form is prepared according to the following format:

(1) (2) (3) (4)
Type
Other
Activities
Other
Activities
Approval
Description
Related
Gold
Transaction
Number
Letter
Date
Letter
Nominal Volume

2. EXPLANATION OF OTHER ACTIVITIES CONDUCTED BY FINANCIAL SERVICE INSTITUTIONS DETAIL FORM
   This Other Activities Detail Form contains details:

(1) Type of Other Activities
This position is filled with the type of other activities to support bullion business activities conducted by the Financial Service Institution conducting bullion business activities after obtaining approval from the Financial Services Authority.

(2) Other Activities Approval
This position is filled with the other activities approval given by the Financial Services Authority with detailed information:
a. Letter number; and b. Letter date.

(3) Description
This position is filled with the description of other activities conducted by the Financial Service Institution conducting bullion business activities.

(4) Related Gold Transactions
This position is filled with related gold transactions filled with detailed information:
a. Volume; and b. Gold Nominal.

This copy is consistent with the original
Director of Legal Development
Legal Department signed.
Aat Windradi signed.
Established in Jakarta on September 30, 2025
EXECUTIVE HEAD OF SUPERVISOR OF FINANCING INSTITUTIONS, VENTURE CAPITAL COMPANIES, MICRO FINANCE INSTITUTIONS, AND OTHER FINANCIAL SERVICE INSTITUTIONS FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA,

AGUSMAN

APPENDIX III
CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA NUMBER 22/SEOJK.06/2025 REGARDING MONTHLY REPORTS FINANCIAL SERVICE INSTITUTIONS CONDUCTING BULLION BUSINESS ACTIVITIES

FORMAT 1 : LETTER OF REQUEST FOR ACCESS TO FINANCIAL SERVICES AUTHORITY DATA COMMUNICATION NETWORK SYSTEM LETTERHEAD OF THE COMPANY Number :
Date :
Attachment :
Subject : Request for Access to Financial Services Authority Data Communication Network System To:
Financial Services Authority
Data and Statistics Management Department
Radius Prawiro Tower Building, 14th Floor
Bank Indonesia Office Complex
MH. Thamrin Street Number 2, Jakarta, 10110
Referring to Financial Services Authority Circular Letter Number ..... dated ..... regarding Monthly Reports of Financial Service Institutions Conducting Bullion Business Activities, hereby on behalf of:
Company : __________________________________
Company Password : __________________________________ Filing Identification Number (FIN) Code : __________________________________ submit a request to obtain access to the Financial Services Authority data communication network system with the name of the report preparer as follows:
Full Name : ______________________________________ ID Card/Passport Number : ______________________________________ Position : ______________________________________ Phone Number : ______________________________________ Electronic Mail Address (Email) : ______________________________________ Thus this request is submitted and for your attention, we express our gratitude. Sincerely, Board of Directors, Signature and name ( )

FORMAT 2 : LETTER OF REQUEST FOR CHANGE OF ACCESS TO FINANCIAL SERVICES AUTHORITY DATA COMMUNICATION NETWORK SYSTEM LETTERHEAD OF THE COMPANY Number :
Date :
Attachment :
Subject : Request for Change of Access to Financial Services Authority Data Communication Network System To:
Financial Services Authority
Data and Statistics Management Department
Radius Prawiro Tower Building, 14th Floor
Bank Indonesia Office Complex
MH. Thamrin Street Number 2, Jakarta, 10110
Referring to Financial Services Authority Circular Letter Number ..... dated ..... regarding Monthly Reports of Financial Service Institutions Conducting Bullion Business Activities, hereby on behalf of:
Company : _________________________________
Company Password : _________________________________ Filing Identification Number (FIN) Code : _________________________________ submit a request to be able to access the Financial Services Authority data communication network system with the name of the report preparer as follows:
Full Name : _________________________________
ID Card/Passport Number : _________________________________ Position : _________________________________ Phone Number : _________________________________ Old Electronic Mail Address (Email) : __________________________________ New Electronic Mail Address (Email) : __________________________________ Thus this request is submitted, and for your attention, we express our gratitude. Sincerely, Board of Directors, Signature and name ( )

This copy is consistent with the original
Director of Legal Development
Legal Department signed.
Aat Windradi signed.
Established in Jakarta on September 30, 2025

EXECUTIVE HEAD OF SUPERVISOR OF FINANCING INSTITUTIONS, VENTURE CAPITAL COMPANIES, MICRO FINANCE INSTITUTIONS, AND OTHER FINANCIAL SERVICE INSTITUTIONS FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA,

AGUSMAN