OJK Circular No. 9/SEOJK.05/2013 on Monthly Reports of the Indonesia Export Financing Institution

To:
Indonesia Export Financing Institution
At Location

COPY

CIRCULAR OF THE FINANCIAL SERVICES AUTHORITY NUMBER 9/SEOJK.05/2013

REGARDING
MONTHLY REPORTS OF THE INDONESIA EXPORT FINANCING INSTITUTION

In connection with the Financial Services Authority Regulation Number 3/POJK.05/2013 dated September 12, 2013 regarding 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 implementation provisions regarding monthly reports for the Indonesia Export Financing Institution in this Financial Services Authority Circular as follows:

I. GENERAL PROVISIONS

The Financial Services Authority, hereinafter abbreviated as OJK, is an independent institution free from the interference of other parties, which has the function, duties, and authority for regulation, supervision, examination, and investigation, as referred to in Law Number 21 of 2011 concerning the Financial Services Authority.
Monthly Reports are financial reports prepared by non-bank financial service institutions for the benefit of the OJK, covering the period from the 1st to the end of the current month and submitted according to the format and procedures determined by the OJK.

II. FORM AND STRUCTURE OF MONTHLY REPORTS

The form and structure, as well as guidelines for preparing Monthly Reports for the Indonesia Export Financing Institution, are as stated in the Appendix which is an inseparable part of this OJK Circular.

III. TIME OF SUBMISSION OF MONTHLY REPORTS

The Indonesia Export Financing Institution is required to submit Monthly Reports to the OJK 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 Reports must be submitted on the next working day.

IV. SUBMISSION PROCEDURES

Submission of Monthly Reports is conducted online through the OJK data communication network system.
In the event that the OJK data communication network system is not yet available, Monthly Reports are submitted online via the company's official email by attaching a softcopy of the Monthly Report in spreadsheet format to LB.LJKL@ojk.go.id
In the event that Monthly Reports are submitted offline, submission is conducted via a letter signed by the Executive Director or Managing Director who has been authorized and addressed to:
Financial Services Authority u.p. Director of Supervision of Other Financial Service Institutions Sumitro Djojohadikusumo Building, 14th Floor Jl. Lapangan Banteng Timur Number 2-4 Jakarta 10710
Submission of Monthly Reports offline as referred to in item 3 can be done in one of the following ways:
a. handed in directly to the OJK office; b. sent via registered post office; or
c. sent via a courier/courier service company.
The Indonesia Export Financing Institution is deemed to have submitted Monthly Reports with the following provisions:
a. for submission online via email, evidenced by an email receipt from the OJK, b. for submission offline, evidenced by:

a receipt letter from the OJK, if the report is handed in directly to the OJK office; or
a shipping receipt from the post office or courier/courier service company, if the report is sent via the post office or courier/courier service company.

In the event of a change in the OJK email address as referred to in item 2 and/or a change in the OJK office address as referred to in item 3, the OJK will communicate the address change via letter or announcement.

V. SANCTION PROVISIONS

The OJK establishes administrative sanctions in the form of a first written warning as regulated in Article 6 paragraph (3) of OJK Regulation Number 3/POJK.05/2013 regarding Monthly Reports of Non-Bank Financial Service Institutions, with a compliance period for submitting Monthly Reports of no more than 30 (thirty) 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 OJK establishes administrative sanctions in the form of a second written warning as regulated in Article 6 paragraph (4) of OJK Regulation Number 3/POJK.05/2013 regarding Monthly Reports of Non-Bank Financial Service Institutions, with a compliance period for submitting Monthly Reports of no more than 30 (thirty) 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 OJK establishes administrative sanctions in the form of a third written warning as regulated in Article 6 paragraph (4) of OJK Regulation Number 3/POJK.05/2013 regarding Monthly Reports of Non-Bank Financial Service Institutions, with a compliance period for submitting Monthly Reports of no more than 30 (thirty) days from the establishment of the administrative sanction in the form of a third written warning.

VI. TRANSITIONAL PROVISIONS

The Indonesia Export Financing Institution is required to submit Monthly Reports to the OJK for the reporting period of September 2013 through the reporting period of August 2014 no later than the 15th of the following month.
In the event that the 15th of the following month as referred to in item 1 falls on a holiday, the Monthly Reports must be submitted on the next working day.

VII. CLOSING

This OJK Circular takes effect on the date of determination. To ensure that everyone knows it, it orders the announcement of this OJK Circular by placing it in the State Gazette of the Republic of Indonesia.

A copy in accordance with the original
Head of Legal Assistance Division
Legal Directorate
Signed,
Mufli Asmawidjaja

Determined in Jakarta on November 25, 2013

EXECUTIVE HEAD OF SUPERVISOR I OF NON-BANK FINANCIAL INSTITUTIONS FINANCIAL SERVICES AUTHORITY, Signed, FIRDAUS DJAELANI

STATE GAZETTE OF THE REPUBLIC OF INDONESIA NUMBER 8 DATED JANUARY 28 YEAR 2014

APPENDIX
CIRCULAR OF THE FINANCIAL SERVICES AUTHORITY NUMBER 9/SEOJK.05/2013 REGARDING MONTHLY REPORTS OF THE INDONESIA EXPORT FINANCING INSTITUTION

To:
Financial Services Authority u.p. Director of Supervision of Other Financial Service Institutions Sumitro Djojohadikusumo Building, 14th Floor Jl. Lapangan Banteng Timur 1 - 4 Jakarta - 10710

MONTHLY REPORT
Indonesia Export Financing Institution
Month... Year...

L DPK KL D M
PRODUCTIVE ASSETS
Deposits in the form of savings
Securities
Financing:
a. Working Capital b. Investment
c. Others
Equity Participation a. In legal entities or other bodies b. In the context of financing restructuring Other claims on third parties Administrative accounts NON-PRODUCTIVE ASSETS Collateral taken over Inter-branch accounts and suspense accounts TOTAL Required Productive PPA Required Non-Productive PPA Total Required PPA Formed Productive PPA Formed Non-Productive PPA Total Formed PPA Excess/(Deficiency) of PPA Individual Collective General Special

PRODUCTIVE ASSETS
Deposits in the form of savings
Securities
Financing:
a. Working Capital b. Investment
c. Others
Equity Participation a. In legal entities or other bodies b. In the context of financing restructuring Other claims on third parties Administrative accounts NON-PRODUCTIVE ASSETS Collateral taken over Inter-branch accounts and suspense accounts PROVISION FOR LOSSES INDONESIA EXPORT FINANCING INSTITUTION (INDONESIA EXIMBANK) Items Month . . . Year . . . CKPN Total Required PPA Total

ASSET QUALITY REPORT
INDONESIA EXPORT FINANCING INSTITUTION (INDONESIA EXIMBANK) Items Month . . . Year . . . Quality Total

INDONESIA EXPORT FINANCING INSTITUTION (INDONESIA EXIMBANK) WEIGHTED RISK ASSETS (ATMR) CALCULATION FOR CREDIT RISK (NOT AUDITED) NOMINAL RISK WEIGHT ATMR* Month.. Year… % Month.. Year… A. BALANCE SHEET ASSETS (Rupiah & Foreign Currency)

Cash 0%
Gold and Commemorative coins 0%
Deposits at Bank Indonesia 0%
Deposits at banks:
4.1. Guaranteed by central government and central bank 0%
4.2. Not guaranteed 20%
Securities held:
5.1. Issued by central government and central bank 0%
5.2. Issued and guaranteed with cash, foreign currency, gold, gold currency, as well as checking, savings and deposits equal to the value of the guarantee 0%
5.3. Issued by donor country governments and multilateral financial institutions 20%
5.4. Others 100%
Financing:
6.1. Financing given to or guaranteed by:
6.1.1 Central Bank 0%
6.1.2 Central Government 0%
6.1.3 Cash, foreign currency, gold, gold currency, as well as checking, savings and deposits equal to the value of the guarantee 0%
6.1.4 Banks, regional governments, non-ministerial institutions in Indonesia, and multilateral financial institutions 20%
6.1.5 SOEs and companies owned by central governments of other countries 50%
6.1.6 Other parties 100%
6.2. Loans to Employees 50%
Other claims to or guaranteed by:
7.1. Central Bank 0%
7.2. Central Government 0%
7.3. Cash, foreign currency, gold, gold currency, as well as checking, savings, and deposits equal to the value of the guarantee 0%
7.4. Banks, regional governments, non-ministerial institutions in Indonesia, and multilateral financial institutions 20%
7.5. SOEs and companies owned by central governments of other countries 50%
7.6. Other parties 100%
Equity Participation 100%
Fixed Assets - net 100%
Inter-branch Assets - net 100%
Other Assets 100%
Total Balance Sheet ATMR
B. ADMINISTRATIVE ACCOUNTS (Rupiah & Foreign Currency)
Unused financing facilities provided until the end of the current calendar year:
1.1. Financing facilities given to/guaranteed by:
1.1.1 Central Bank 0%
1.1.2 Central Government 0%
1.1.3 Cash, foreign currency, gold, gold currency, as well as checking, savings and deposits equal to the value of the guarantee 0%
1.1.4 Banks, regional governments, non-ministerial institutions in Indonesia, multilateral financial institutions 10%
1.1.5 SOEs and companies owned by central governments of other countries 25%
1.1.6 Other parties 50%
1.2. Loans to employees 25%
Guarantees
2.1. In the context of providing financing including standby L/C & risk-sharing and endorsement or aval on securities given upon request:
2.1.1 Central Bank and central government 0%
2.1.2 Banks, regional governments, non-ministerial institutions, and multilateral financial institutions 20%
2.1.3 SOEs and companies owned by central governments of other countries 50%
2.1.4 Other parties 100%
2.2. Not in the context of providing financing, such as bid bonds, performance bonds and advance payments bonds, given upon request:
2.2.1 Central Bank and central government 0%
2.2.2 Banks, regional governments, non-ministerial institutions, and multilateral financial institutions 10%
2.2.3 SOEs and companies owned by central governments of other countries 25%
2.2.4 Other parties 50%
2.3. Valid L/C (excluding standby L/C) given upon request:
2.3.1 Central Bank and central government. 0%
2.3.2 Banks, regional governments, non-ministerial institutions, and multilateral financial institutions 4%
2.3.3 SOEs and companies owned by central governments of other countries 10%
2.3.4 Other parties 20%
Guarantee ) 100%
Insurance ) 100%
Total Administrative Account ATMR
C. TOTAL ATMR (A + B)
*) ATMR = Weighted Risk Assets
) The nominal value of guarantees and insurance is filled with the own retention value minus the estimated own retention claim.

COMPONENTS

WEIGHTED RISK ASSETS (ATMR) CALCULATION FOR MARKET RISK Form 1.a Specific Risk - Securities Exposure (Trading Book) (1) (2) (3) (4) (5) (6) (7) (8) (9)

Long Short Long Short Long Short Long Short Long Short Long Short Long Short
Risk Weight 0.00% 0.25% 1.00% 1.60% 8.00% No.
Securities and Derivative Instruments with securities as the underlying instrument (debt related derivatives) Government Positions
Securities issued by banks with an initial maturity of less than 2 (two) years
Securities issued by other parties that meet the established criteria
Other Securities in the Trading Book outside items 1 - 5 above
TOTAL
Total Capital Charge for Specific Risk (based on gross position, i.e., long position plus short position) Securities issued, guaranteed or guaranteed with effects issued by the Indonesian Government and Bank Indonesia
Securities issued, guaranteed or guaranteed with effects issued by the Governments and Central Banks of other countries that meet the established criteria
Securities issued, guaranteed or guaranteed with effects issued by multilateral financial institutions
Others
Total Capital Charge for Specific Risk
Qualifying
Remaining Maturity
6 months or less more than 6 months up to 24 months More than 24 months

WEIGHTED RISK ASSETS (ATMR) CALCULATION FOR MARKET RISK Form 2 Exchange Rate Exposure (Banking Book and Trading Book) Long Short Long Short Long Short Long Short (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) US Dollar USD Euro EUR Australian Dollar AUD Canadian Dollar CAD Danish Krone DKK Hong Kong Dollar HKD Malaysian Ringgit MYR New Zealand Dollar NZD Norwegian Krone NOK British Pound GBP Singapore Dollar SGD Swedish Krona SEK Swiss Franc CHF Japanese Yen JPY Burmese Kyat BUK Indian Rupee INR Kuwaiti Dinar KWD Pakistani Rupee PKR Philippine Peso PHP Saudi Riyal SAR Sri Lankan Rupee LKR Thai Baht THB Brunei Dollar BND Gold Other currencies ………… Capital Charge Capital Charge 8% 30% Total Position Net Forex Position Matched Option position (1) Total Capital Charge Foreign Currency Exchange Rate Forex Position [Assets, Liabilities, and Administrative Accounts (excluding option )] Structural Position Forex Position (excluding Option ) after considering Structural Position Net Option Position (delta equivalent)

WEIGHTED RISK ASSETS (ATMR) CALCULATION FOR MARKET RISK Form 1.b General Risk - Interest Rate Exposure (Trading Book) - Maturity Method Currency : IDR Exchange Rate :
Maturity Ladder
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) < 1 month < 1 month 0.00%

1 - 3 months > 1 - 3 months 0.20%
3 - 6 months > 3 - 6 months 0.40%
6 - 12 months > 6 - 12 months 0.70%
1 - 2 years > 1 - 1.9 years 1.25%
2 - 3 years > 1.9 - 2.8 years 1.75%
3 - 4 years > 2.8 - 3.6 years 2.25%
4 - 5 years > 3.6 - 4.3 years 2.75%
5 - 7 years > 4.3 - 5.7 years 3.25%
7 - 10 years > 5.7 - 7.3 years 3.75%
10 - 15 years > 7.3 - 9.3 years 4.50%
15 - 20 years > 9.3 - 10.6 years 5.25%
20 years > 10.6 - 12 years 6.00%
12 - 20 years 8.00%
20 years 12.50%
0 0
CAPITAL CHARGE FOR GENERAL RISK:
For Vertical Disallowance 10%
For Horizontal Disallowance in the zone

In Zone 1 40%
In Zone 2 30%
In Zone 3 30%
For Horizontal Disallowance between Zones
Zone 1 and Zone 2 40%
Zone 2 and Zone 3 40%
Zone 1 and Zone 3 100%
For Overall Net Open Position 100%
TOTAL CAPITAL CHARGE
Horizontal Disallowance between zone 2 and zone 3 Zone Time Scale Securities, Debt Related Derivatives, and Credit Derivatives Positions Interest Rate Derivatives Positions Total Net Option Position (delta equivalent) Risk Weight Matched Option Position Short Long Short Matched Position Residual Value Matched Position Residual Value Matched Position Horizontal Disallowance between zone 1 and zone 3 Overall Net Open Position Coupon 3% or more Coupon less than 3% Long Short Long Short Long Short Position After Weighting Net Option Position After Weighting Vertical Disallowance Horizontal Disallowance in zone 1, zone 2, and zone 3 Horizontal Disallowance between zone 1 and zone 2 Long Long Short Long Short Long Residual Value Matched Position Residual Value Short Long Matched Position Short Long Short Residual Value Matched Position Disallowance Factor Total Capital Charge

Form 3.a Form 3.b
Option Position Option Position
Time Scale Foreign Currency
Long Short Long Short Long Short
(1) (2) (3) (4) (5) (6) (7)
US Dollar
(1) (2) (3) (4) (5) (6) (7) (8)
Euro
< 1 month < 1 month Australian Dollar

1 - 3 months > 1 - 3 months Canadian Dollar
3 - 6 months > 3 - 6 months Danish Krone
6 - 12 months > 6 - 12 months Hong Kong Dollar
1 - 2 years > 1 - 1.9 years Malaysian Ringgit
2 - 3 years > 1.9 - 2.8 years New Zealand Dollar
3 - 4 years > 2.8 - 3.6 years Norwegian Krone
4 - 5 years > 3.6 - 4.3 years British Pound
5 - 7 years > 4.3 - 5.7 years Singapore Dollar
7 - 10 years > 5.7 - 7.3 years Swedish Krona
10 - 15 years > 7.3 - 9.3 years Swiss Franc
15 - 20 years > 9.3 - 10.6 years Japanese Yen
20 years > 10.6 - 12 years Burmese Kyat
12 - 20 years Indian Rupee
20 years Kuwaiti Dinar
Pakistani Rupee
CAPITAL CHARGE FOR OPTION RISK Philippine Peso Saudi Riyal Sri Lankan Rupee Thai Baht Brunei Dollar Gold Other currencies ………… Option Position Total Position Total Position Option Position Option Position Option Position Coupon 3% or more Long Short Coupon less than 3% Long Short Long Short

Form 4.a
Capital Adequacy Ratio Calculation
4.
6. TOTAL ATMR MARKET RISK
Specific Risk General Risk Interest Rate Risk Exchange Rate Risk b. Subordinated Loans with a minimum initial maturity of 2 years and meeting the criteria for Subordinated Loans that can be counted as capital components 10. 11.
12. Less:
13.
14.
15.
16.

Total Weighted Risk Assets (ATMR) for Credit Risk (according to applicable regulations)*
Core Capital (after considering deduction factors, according to applicable regulations)*
Supplementary Capital (after considering deduction factors, according to applicable regulations)*
Equity Participation by LPEI
Capital Adequacy Ratio for Credit Risk
Interest Rate Risk
Exchange Rate Risk
Option Price Change Risk
Total 12.5 x Total
(Equivalent ATMR)
Supplementary Capital allocated to anticipate market risk (i.e., that can be added to
Additional Supplementary Capital)
Core Capital allocated to anticipate market risk
(minimum 28.5% x total capital charge) a. Excess Subordinated Loans that cannot be counted in Supplementary Capital Additional Supplementary Capital allocated to anticipate Market Risk

Total ATMR Market Risk must be valued in the previous period
ATMR for credit risk on all securities in the trading book that have been considered Specific Risk (Form I.a) TOTAL ATMR (CREDIT RISK + MARKET RISK) Capital Adequacy Ratio after considering Credit Risk and Market Risk Additional Supplementary Capital Excess Ratio Net Forex Position Ratio (PDN) TOTAL CAPITAL (Core Capital + Supplementary Capital + Additional Supplementary Capital)

Additional Supplementary Capital meeting requirements

Form 4.b
INDONESIA EXPORT FINANCING INSTITUTION (INDONESIA EXIMBANK) CAPITAL ADEQUACY RATIO (not audited) DESCRIPTION
I. CAPITAL COMPONENTS
A. CORE CAPITAL :

Paid-in Capital
Additional Capital Reserves (Disclosed Reserves) :
a. Additional Capital b. Grants
c. General and Specific Reserves
d. Undetermined previous year profit after tax e. Previous year loss (-/-) f. Current year profit after tax (50%) g. Current year loss (-/-) h. Translation difference of Foreign Branch Financial Reports

Excess difference
Deficit difference (-/-)
i. Impairment of Equity Participation in available-for-sale portfolio (-/-)

Goodwill (-/-)
TOTAL CORE CAPITAL (A) :
B. SUPPLEMENTARY CAPITAL (Max. 100% of Core Capital) :
Fixed Asset Revaluation Reserve
Impairment Loss Reserve
Productive Assets/CKPN (max. 1.25% of ATMR)
Increase in share price in available-for-sale portfolio (45%)
TOTAL SUPPLEMENTARY CAPITAL (B) :
C. ADDITIONAL SUPPLEMENTARY CAPITAL MEETING REQUIREMENTS
D. ADDITIONAL SUPPLEMENTARY CAPITAL ALLOCATED TO ANTICIPATE MARKET RISK
II. TOTAL CORE CAPITAL AND SUPPLEMENTARY CAPITAL (A+B)
III. TOTAL CORE CAPITAL, SUPPLEMENTARY CAPITAL, AND ADDITIONAL SUPPLEMENTARY CAPITAL
ALLOCATED TO ANTICIPATE MARKET RISK (A+B+D)
IV. EQUITY PARTICIPATION (-/-)
V. TOTAL CAPITAL FOR CREDIT RISK (II-IV)
VI. TOTAL CAPITAL FOR CREDIT RISK AND MARKET RISK (III-IV)
VII. WEIGHTED RISK ASSETS (ATMR) CREDIT
VIII. WEIGHTED RISK ASSETS (ATMR) MARKET
IX. CAPITAL ADEQUACY RATIO AVAILABLE FOR
CREDIT RISK (V:VII)
X. CAPITAL ADEQUACY RATIO AVAILABLE FOR
CREDIT RISK AND MARKET RISK (VI:(VII+VIII)
XI. ADDITIONAL SUPPLEMENTARY CAPITAL EXCESS RATIO ((C-D):(VII+VIII))
XII. REQUIRED CAPITAL ADEQUACY RATIO

ATMR = Weighted Risk Assets Credit (Weighted Risk Assets)

Name : INDONESIA EXPORT FINANCING INSTITUTION (INDONESIA EXIMBANK) Report : Head Office Office Address : JL. Jend. Sudirman Jakarta Report as of end of month :
1 Management a. Board of Directors :
b. Managing Director :
2 Number of Branch Offices / Representative Offices :
3 Number of Employees :
a. Head Office :
b. Branch Offices :
c. Representative Offices :
4 Report Compiler and Person in Charge a. Report Compiler

Name :
Position :
Department / Division :
Phone Number :
E-mail :
b. Person in Charge of Report
Name :
Position :
Department / Division :
Phone Number :
E-mail :
PROFILE

Name : INDONESIA EXPORT FINANCING INSTITUTION (INDONESIA EXIMBANK) Report : Head Office Office Address : JL. Jend. Sudirman Jakarta Report as of end of month :
Rupiah Foreign Currency Total
ASSETS
1 Cash
2 Deposits at Bank Indonesia
3 Deposits at Banks
CKPN - Deposits at banks -/-
4 Securities held
CKPN - Securities -/-
5 Derivative claims
CKPN - Derivative claims -/-
6 Acceptance claims
CKPN - Acceptance claims -/-
7 Financing and Sharia receivables a. Financing CKPN - Financing -/- b. Sharia Receivables CKPN - Sharia receivables -/- 8 Premium and fee receivables a. Premium Receivables b. Fee Receivables 9 Reinsurance Assets CKPN - Reinsurance Assets -/- 10 Equity Participation CKPN - Equity Participation -/- 11 Fixed Assets Accumulated depreciation of fixed assets -/- 12 Collateral taken over CKPN - Collateral taken over -/- 13 Deferred tax assets 14 Other assets TOTAL ASSETS LIABILITIES 1 Funds deposited by Bank Indonesia 2 Acceptance liabilities 3 Securities issued 4 Derivative liabilities 5 Borrowings received 6 Provisions for contingent liabilities 7 Insurance and Guarantee Liabilities a. Insurance b. Guarantees 8 Reinsurance payables 9 Deferred tax liabilities 10 Other liabilities TOTAL LIABILITIES EQUITY 1 Government capital contributions a. Initial capital b. Additional capital 2 Grants 3 Retained earnings a. Retained earnings with determined use
i. General reserves
ii. Specific reserves
b. Retained earnings with undetermined use 4 Other comprehensive income TOTAL EQUITY TOTAL LIABILITIES AND EQUITY No. Items FINANCIAL POSITION REPORT Date/Month/Year

Name: EXPORT FINANCING INSTITUTION OF INDONESIA (INDONESIA EXIMBANK) Report: Head Office Office Address: JL. Jend. Sudirman Jakarta Report as of end of month:

Rupiah Foreign Currency Total

I Commitment Receivables

Received loan facilities not yet utilized
Outstanding spot and derivative positions
Others
Total Commitment Receivables

II Commitment Liabilities

Financing facilities not yet drawn
Outstanding Irrevocable L/Cs
Outstanding spot and derivative sales positions
Others
Total Commitment Liabilities

Net Commitment Amount

III Contingent Receivables

Received guarantees
Accrued interest income
a. Interest on provided financing b. Others
Others
Total Contingent Receivables

IV Contingent Liabilities

Guarantees provided
Insurance provided
Others
Total Contingent Liabilities

Net Contingency Amount

V Others

Write-off productive assets
a. Productive assets
i. Provided financing
ii. Others
b. Recovered or successfully collected write-off productive assets
i. Provided financing
ii. Others
Written-off receivables
a. Provided financing b. Others

Position - Items
ADMINISTRATIVE ACCOUNTS
MONTHLY FINANCIAL POSITION
Date/Month/Year

COMPREHENSIVE INCOME STATEMENT
Name: EXPORT FINANCING INSTITUTION OF INDONESIA (INDONESIA EXIMBANK) Report: Head Office Office Address: JL. Jend. Sudirman Jakarta Report as of end of month:

Rupiah Foreign Currency Total

I. Operating Income and Expenses

Interest and Profit-Sharing Income
a. Interest b. Provisions and Commissions
c. Profit-Sharing
d. Margin
Total Interest and Profit-Sharing Income
Interest and Profit-Sharing Expenses
a. Interest b. Provisions and Commissions
c. Profit-Sharing
Total Interest and Profit-Sharing Expenses
Net Interest and Profit-Sharing Income
Insurance and Guarantee Income
a. Premium Income
i. Gross Premium
ii. Reinsurance Premium (-/-)
iii. Decrease / (Increase) in unearned premiums
Total Premium Income b. Reinsurance Commission Income
c. Guarantee Fee Income
d. Other Income
Total Insurance and Guarantee Income
Insurance and Guarantee Expenses
a. Insurance Claims
i. Gross Claims
ii. Reinsurance Claims
iii. Decrease / (Increase) in estimated retained claims
Total Insurance Claim Expenses b. Decrease / Increase in Reinsurance Assets
c. Guarantee Claim Expenses
d. Other Expenses
Total Insurance and Guarantee Expenses
Net Insurance and Guarantee Income
Other Operating Income
a. Net Gain on Securities Transactions b. Net Gain on Foreign Currency Transactions
c. Others
Total Other Operating Income
Provision for Impairment Losses and Asset Write-off Provisions
Expenses for Contingent Liabilities Provisions
Other Operating Expenses
a. General and Administrative b. Labor
c. Others
Total Other Operating Expenses

II. Operating Profit

III. Non-Operating Income and Expenses

Non-Operating Income
Non-Operating Expenses
Net Non-Operating Income / (Expense)

IV. Profit Before Income Tax

V. Income Tax

Estimated Income Tax
Deferred Tax
a. Deferred Tax Income b. Deferred Tax Expense

VI. Net Profit

Position - Items
Date/Month/Year

CASH FLOW STATEMENT
Name: EXPORT FINANCING INSTITUTION OF INDONESIA (INDONESIA EXIMBANK) Report: Head Office Office Address: JL. Jend. Sudirman Jakarta Report as of end of month:

Rupiah Foreign Currency Total

I. Cash Flows from Operating Activities
a. Cash Inflows

Financing Receipts
i. Conventional
ii. Sharia
Guarantee Receipts
Insurance Receipts
Other Operating Receipts
Other Receipts
b. Cash Outflows
Financing Payments
i. Conventional
ii. Sharia
Guarantee Payments
Insurance Payments
Income Tax Payments
Other Operating Payments
Other Payments
c. Net Cash from/for Operating Activities

II. Cash Flows from Investing Activities
a. Cash Inflows

Receipts from Matured Securities
Receipts from Other Investing Activities
b. Cash Outflows
Purchase of Securities
Acquisition of Fixed Assets
Expenditures for Other Investing Activities
c. Net Cash from/for Investing Activities

III. Cash Flows from Financing Activities
a. Cash Inflows

Receipts of Capital Deposits from the Government of the Republic of Indonesia
Receipts from Received Loans
Receipts from Issued Bonds
Receipts from Other Financing Activities
b. Cash Outflows
Dividend Payments
Repayment of Received Loans
Payment of Matured Bonds
Payments for Other Financing Activities
c. Net Cash from/for Financing Activities

IV. Effect of Exchange Rate Changes on Cash and Cash Equivalents

V. Beginning Cash and Cash Equivalents

VI. Ending Cash and Cash Equivalents

Position - Items
Date/Month/Year

Name: EXPORT FINANCING INSTITUTION OF INDONESIA (INDONESIA EXIMBANK) Report: Head Office Office Address: JL. Jend. Sudirman Jakarta Report as of end of month:

DETAILS OF PLACEMENTS AT BANK INDONESIA No. Type Type of Currency Amount

Name: EXPORT FINANCING INSTITUTION OF INDONESIA (INDONESIA EXIMBANK) Report: Head Office Office Address: JL. Jend. Sudirman Jakarta Report as of end of month:

Start Maturity Date Last Month Report Month Individual Collective

DETAILS OF PLACEMENTS AT BANKS
No.
Interest Income
To Be Received
Provision for Impairment Losses
Measurement Category Quality Interest Rate Tenor Amount Bank Name Country Type Type Currency

DETAILS OF SECURITIES HELD
Name: EXPORT FINANCING INSTITUTION OF INDONESIA (INDONESIA EXIMBANK) Report: Head Office Office Address: JL. Jend. Sudirman Jakarta Report as of end of month:

Start Maturity Date Last Month Report Month Interest Rate Level Type of Interest Rate Rating Agency Rating Date Interest Income To Be Received Amount (Acquisition Cost or Amortized Cost Nominal Price or Fair Value) Acquisition Premium/ Discount Measurement Category Tenor Quality Interest Rate/Discount Issuer Country Security Rating No. Type Type Currency Issuer Name/Counterparty

Name: EXPORT FINANCING INSTITUTION OF INDONESIA (INDONESIA EXIMBANK) Report: Head Office Office Address: JL. Jend. Sudirman Jakarta Report as of end of month:

Individual Collective

DETAILS OF DERIVATIVE RECEIVABLES
No.
Provision for Impairment Losses
No. Ref. Transaction Type Type of Currency Underlying Variable Name Counterparty Country Counterparty Quality Amount Receivable Derivative

Name: EXPORT FINANCING INSTITUTION OF INDONESIA (INDONESIA EXIMBANK) Report: Head Office Office Address: JL. Jend. Sudirman Jakarta Report as of end of month:

Start Maturity Date Last Month Report Month Individual Collective

DETAILS OF ACCEPTANCE RECEIVABLES
No.
Provision for Impairment Losses
Type of Currency Name Debtor Country Debtor Measurement Category Quality Tenor Amount

Name: EXPORT FINANCING INSTITUTION OF INDONESIA (INDONESIA EXIMBANK) Report: Head Office Office Address: JL. Jend. Sudirman Jakarta Report as of end of month:

Amount
Interest Income
To Be Received
Provision for Impairment Losses
Individual Collective
Business Group Name
Relationship
With LPEI
Report Month
Project Location
(Province)
Parent Facility Start Maturity Date Interest Rate Level Economic Sector Tenor Plafond

DETAILS OF FINANCING AND RECEIVABLES/LOANS PROVIDED No. Contract No. Account No. Amount Account Name Borrower Category Debtor Type Financing Type Use Type of Currency Quality Interest Rate Plafond Measurement Category Type of Interest Rate Plafond Parent

Name: EXPORT FINANCING INSTITUTION OF INDONESIA (INDONESIA EXIMBANK) Report: Head Office Office Address: JL. Jend. Sudirman Jakarta Report as of end of month:

Last Month Report Month Individual Collective

DETAILS OF PARTICIPATION
Time
Participation
Share
Acquisition Value
Amount
(Acquisition Cost or amortised cost or Fair Value) Provision for Impairment Losses No. Method Participation Country Destination Type Currency Quality Destination Participation Name Investee

Name: EXPORT FINANCING INSTITUTION OF INDONESIA (INDONESIA EXIMBANK) Report: Head Office Office Address: JL. Jend. Sudirman Jakarta Report as of end of month:

Last Month Report Month
No.

DETAILS OF VARIOUS ASSETS
Type
Currency Type
Amount
(Acquisition Cost or amortised cost or Fair Value) CKPN

Name: EXPORT FINANCING INSTITUTION OF INDONESIA (INDONESIA EXIMBANK) Report: Head Office Office Address: JL. Jend. Sudirman Jakarta Report as of end of month:

Start Maturity Date Last Month Report Month

DETAILS OF ACCEPTANCE LIABILITIES
No.
Amount
(Acquisition Cost or amortised cost or Fair Value) Tenor Type Type Currency Measurement Category Creditor Country Creditor

DETAILS OF ISSUED SECURITIES
Name: EXPORT FINANCING INSTITUTION OF INDONESIA (INDONESIA EXIMBANK) Report: Head Office Office Address: JL. Jend. Sudirman Jakarta Report as of end of month:

Start Maturity Date Last Month Report Month Nominal Premium/Discount Amount No. Type Type of Currency Buyer Country Buyer Measurement Category Interest Rate/ Discount (Acquisition Cost or Tenor

Name: EXPORT FINANCING INSTITUTION OF INDONESIA (INDONESIA EXIMBANK) Report: Head Office Office Address: JL. Jend. Sudirman Jakarta Report as of end of month:

No.
Reference Number
Transaction
(Deal Number)
Type Type of Currency Underlying Variable Name Counterparty Country Counterparty Amount Derivative Liability

DETAILS OF DERIVATIVE LIABILITIES

DETAILS OF RECEIVED LOANS
Name: EXPORT FINANCING INSTITUTION OF INDONESIA (INDONESIA EXIMBANK) Report: Head Office Office Address: JL. Jend. Sudirman Jakarta Report as of end of month:

Start Maturity Date
Interest Rate Level
Type of
Interest Rate
Last Month Report Month No. Type
Currency Nominal
Amount
Creditor Country Tenor Interest Rate
Source Type Measurement Category

Name: EXPORT FINANCING INSTITUTION OF INDONESIA (INDONESIA EXIMBANK) Report: Head Office Office Address: JL. Jend. Sudirman Jakarta Report as of end of month:

No. Counterparty Name Type Insurance/
Guarantee
Closing Date
Total Value
Insured/
Guaranteed
Self-Retention Claim Date Total Claims Retention Claims Claims Paid Claim Debt

DETAILS OF INSURANCE & GUARANTEE LIABILITY CLAIMS

Name: EXPORT FINANCING INSTITUTION OF INDONESIA (INDONESIA EXIMBANK) Report: Head Office Office Address: JL. Jend. Sudirman Jakarta Report as of end of month:

Individual Collective

DETAILS OF FINANCIAL ASSET CKPN
No.
Provision for Impairment Losses
Type of Fund Provision Type of Currency

Name: EXPORT FINANCING INSTITUTION OF INDONESIA (INDONESIA EXIMBANK) Report: Head Office Office Address: JL. Jend. Sudirman Jakarta Report as of end of month:

CKPN PPANP

DETAILS OF OTHER ASSET CKPN
No. Type of Fund Provision Type of Currency Provision for Impairment Losses and PPANP

Name: EXPORT FINANCING INSTITUTION OF INDONESIA (INDONESIA EXIMBANK) Report: Head Office Office Address: JL. Jend. Sudirman Jakarta Report as of end of month:

Start Maturity Date Rupiah Foreign Currency Amount Tenor Amount % of Nominal Capital %

SELF-RETENTION REPORT FOR INSURANCE AND GUARANTEE CLOSING No. COUNTERPARTY NAME FACILITY PROVIDED SELF-RETENTION CAPITAL REINSURANCE EXCEEDED REMARKS Name Name Company Individual/Member Group/Total Group Name Group/Group Relationship With LPEI Type Insurance Type Guarantee Nominal % of Capital Total self-retention for Insurance closing 0.75% Total self-retention for Guarantee closing 2.80% Total self-retention for Insurance and Guarantee closing 3.56%

Rupiah Foreign Currency 3) Total Rupiah Foreign Currency 3) Total Rupiah Foreign Currency 3) Total ≤ 1 year 1 year < age ≤ 5 years 5 years < age ≤ 10 years

10 years
Total
Rupiah 2) Foreign Currency 2) Total 2)
Note:

In millions of Rupiah
In percentage
Already converted to Rupiah currency
Current assets/liabilities are assets/liabilities with a life of less than 1 year up to 1 year Non-current assets/liabilities are assets/liabilities with a life of more than 1 year Description Ratio of Current Assets to Non-Current Assets Ratio of Current Liabilities to Non-Current Liabilities

ASSET AND LIABILITY MATCHING ANALYSIS REPORT PT/Cooperative... Asset Age 1) Liability Age 1) Asset to Liability Ratio 2) As of …

Report Date:
A S S E T S

Cash
Deposits at Bank Indonesia
a. Rupiah b. Foreign Currency
Deposits at Sharia Banks
a. Rupiah
PPA - Deposits at Sharia Banks -/- b. Foreign Currency PPA - Deposits at other banks -/-
Placements at Bank Indonesia and Sharia Banks
a. Rupiah
PPA - Placements at other banks -/- b. Foreign Currency PPA - Placements at other banks -/-
Securities
a. Rupiah
PPA - Held Securities -/- b. Foreign Currency PPA - Held Securities -/-
Derivative Receivables
PPA - Derivative Receivables -/-
Financing and Receivables
a. Rupiah
PPA - Provided Loans -/- b. Foreign Currency PPA - Provided Loans -/-
Insurance and Guarantee Receivables
PPA - Insurance and Guarantee Receivables -/-
Acceptance Receivables
PPA - Acceptance Receivables -/-
Deferred Tax Assets
Participations
a. Rupiah b. Foreign Currency
PPA - Participations -/-
Fixed Assets
Accumulated Depreciation of Fixed Assets -/-
Other Assets
a. Rupiah b. Foreign Currency
TOTAL ASSETS

LIABILITIES

Current Liabilities
Acceptance Liabilities
Tax Payables
Issued Securities
a. Rupiah b. Foreign Currency
Derivative Liabilities
Received Loans
a. Rupiah b. Foreign Currency
Insurance and Guarantee Payables
a. Rupiah b. Foreign Currency
Unearned Premiums / Fees
a. Rupiah b. Foreign Currency
Estimated Commitment and Contingency Losses
a. Rupiah b. Foreign Currency
Estimated Self-Retention Claims / Guarantees
a. Rupiah b. Foreign Currency
Deferred Tax Liabilities
Employee Benefits Liabilities
Other Liabilities
a. Rupiah b. Foreign Currency

EQUITY

Current Account Equity Relationship
a. Rupiah b. Foreign Currency
Retained Earnings:
a. Beginning Balance Last Year b. Undetermined Profit Balance
c. Profit (Loss) Current Year
TOTAL LIABILITIES AND EQUITY

EXPORT FINANCING INSTITUTION OF INDONESIA (INDONESIA EXIMBANK) FINANCIAL POSITION STATEMENT NO. POSITION ITEMS SHARIA REALIZATION

Report Date:
OPERATING INCOME AND EXPENSES

FINANCING INCOME:
A. Margin & Profit-Sharing Income
1. Profit-Sharing Income
  a. Rupiah b. Foreign Currency
2. Sharia Margin Income
  a. Rupiah b. Foreign Currency
3. Other Income
  a. Rupiah b. Foreign Currency
  Total Margin & Profit-Sharing Income B. Margin & Profit-Sharing Expenses
4. Profit-Sharing Expenses
  a. Rupiah b. Foreign Currency
5. Murabahah Expenses
  a. Rupiah b. Foreign Currency
  Total Margin & Profit-Sharing Expenses Net Financing Income 2 PARTICIPANT FUND MANAGEMENT RESULTS Participant Fund Management Income a. Rupiah b. Foreign Currency Participant Fund Management Expenses a. Rupiah b. Foreign Currency Total Participant Fund Management Income 3 OTHER OPERATING INCOME Wadiah Bonus Income a. Rupiah b. Foreign Currency Fee Income a. Rupiah b. Foreign Currency Others a. Rupiah b. Foreign Currency Total Other Operating Income

EXPORT FINANCING INSTITUTION OF INDONESIA (INDONESIA EXIMBANK) SHARIA PROFIT (LOSS) NO. POSITION ITEMS SHARIA REALIZATION

Report Date:
EXPORT FINANCING INSTITUTION OF INDONESIA (INDONESIA EXIMBANK) SHARIA PROFIT (LOSS) NO. POSITION ITEMS SHARIA REALIZATION 4 OTHER OPERATING EXPENSES Wadiah Bonus Expenses a. Rupiah b. Foreign Currency PPAP Costs a. Rupiah b. Foreign Currency General and Administrative a. Rupiah b. Foreign Currency Salaries and Allowances a. Rupiah b. Foreign Currency Others a. Rupiah b. Foreign Currency Total Other Operating Expenses OPERATING PROFIT NET NON-OPERATING INCOME a. Rupiah b. Foreign Currency TOTAL CURRENT YEAR PROFIT

Determined in Jakarta on 25 November 2013 CHIEF EXECUTIVE SUPERVISOR OF IKNB Copy matches the original FINANCIAL SERVICES AUTHORITY Head of Legal Assistance Division Legal Directorate Signed. FIRDAUS DJAELANI Mufli Asmawidjaja Signed.

GENERAL EXPLANATION OF DETAIL LIST COLUMNS This chapter explains the general definitions and terms of the columns found in almost all detail lists. For more specific definitions, they are described in the explanation of each respective detail list.

I. Account Number
Is the number of accounts/contracts/documents for each type of transaction. In principle, each transaction must be reported with 1 (one) account, however, to simplify reporting, combining accounts is permitted in a manner that can be seen in the explanation in each detail list.

II. Rating Agency
Is a rating agency recognized by the Capital Market and Financial Institution Supervisory Agency.

III. Corporate Rating
Is the latest rating issued by the Rating Agency against a company (corporate rating). In the event the Rating Agency conducts a review of the rating, the rating used is the rating based on the latest review.

IV. Security Rating
Is the latest rating issued by the Rating Agency over securities. In the event the Rating Agency conducts a review of the rating, the rating used is the rating based on the latest review.

V. Rating Date
Is the date, month, and year of issuance of the latest rating (including review) by the Rating Agency. In the event the Rating Agency conducts a review of the rating, the rating date used is the date of the latest review.

VI. Type
Is the type of transaction conducted between LPEI and other parties.

VII. Type of Currency
Is the type of currency used in conducting transactions between LPEI and other parties.

VIII. Interest Rate/Discount
Is the price level of LPEI's fund sources and placements. Types of interest rates are distinguished as follows:
a. Fixed
That is an interest rate that is fixed until a certain period or until maturity. b. Variable That is an interest rate that can change until a certain period or until maturity. If several interest rate levels are given in one account, the Interest Rate column is filled with the highest interest rate. In addition, for types of transactions related to fund placements or receipt of fund sources that are not given interest, the Interest Rate column is filled with 00.00 and the Type of Interest Rate column is filled with 0.

IX. Country
Is the country of domicile of the parties who have receivables or obligations to LPEI.

X. Quality
Is the quality of productive assets and administrative account transactions which is assessed based on business prospects, performance and ability to pay borrowers, and the quality of non-productive assets which is assessed based on ownership period. The quality of productive assets, administrative account transactions and non-productive assets must be assessed in accordance with the provisions of the Minister of Finance Regulation with quality classification as follows:
Quality Code a. Good 1 b. Special Attention 2
c. Less Good 3
d. Doubtful 4 e. Bad 5

XI. Relationship With LPEI
Is the status of the connection between LPEI and the party conducting transactions with LPEI. a. Related Party Is a related party as regulated in the Minister of Finance Regulation on Supervision and Oversight of LPEI. If transactions are conducted with related parties to LPEI, this column is filled with code 1. b. Unrelated Party Is a party that is not included as a related party as referred to in letter a. If transactions are conducted with parties unrelated to LPEI, this column is filled with code 2.

XII. Tenor
That is the tenor of financial assets, financial liabilities, or other financial instruments owned by LPEI as stated in agreements or contracts a. Start That is the date, month, and year of initial issuance stated in agreements or contracts. b. Maturity That is the date, month and year of the end of the agreement or contract. For financial assets, financial liabilities or other financial instruments that do not have a maturity date, the Maturity Date column is filled the same as the Start column. Whereas if it does not have a tenor, the Start and Maturity Date columns are filled empty (Null).

XIII. Nominal
That is the nominal value stated in securities or contracts agreed upon.

XIV. Amount
Filled with the value at initial recognition or subsequent position of financial assets or financial liabilities. a. Last Month The term Last Month Amount refers to the transaction value position recorded in the previous report month. b. Report Month The term Report Month Amount refers to the transaction value position recorded in the report month.

XV. Provision for Impairment Losses
Filled with the provision that LPEI is required to form in the event of impairment of financial assets and other assets. Measurement of CKPN is divided into 2 categories, namely individually and collectively which is done in accordance with applicable PSAK. List...

DETAILS OF PLACEMENTS AT BANK INDONESIA I II III Type Type of Currency Amount TOTAL Explanation...

EXPLANATION OF DETAILS OF PLACEMENTS AT BANK INDONESIA In this list, deposits at Bank Indonesia owned by LPEI are reported both in Rupiah and in foreign currency. Column
I. Type
Filled with the type of deposit at Bank Indonesia (e.g. Deposits, etc.)
II. Type of Currency
Filled with the type of currency of deposits at Bank Indonesia
III. Amount
Filled with the amount of LPEI's deposits at Bank Indonesia List...

DETAILS OF PLACEMENTS AT BANKS
I II III IV V VI VII VIII
Bank Name Country Type Type
Currency
Tenor
Measurement Category Quality Interest Rate Start Maturity Date List...

DETAILS OF PLACEMENTS AT BANKS
IX X XI
Amount
Interest Income
To Be Received
Provision for Impairment Losses
Last Month Report Month Individual
Collective
Explanation...

EXPLANATION OF DETAILS OF PLACEMENTS AT BANKS In this list, deposits at Bank Indonesia owned by LPEI are reported both in Rupiah and in foreign currency. Column
I. Bank Name
Filled with the name of the bank party receiving the placement
II. Counterparty Country
Filled with the country of the bank party receiving the placement
III. Type
Filled with the type of deposit at the bank a. Deposits b. Interbank call money
c. Deposit on call
d. Time Deposits e. Certificates of Deposit f. Others (Specified)
IV. Type of Currency
Filled with the type of currency of deposits at the bank
V. Tenor
That is the tenor of deposits at the bank owned by LPEI as stated in certificates/agreements/contracts a. Start Filled with the date, month, and year of initial issuance stated in certificates/agreements/contracts b. Maturity Filled with the date, month and year of the end of certificates/agreements/contracts.
VI. Measurement Category
Filled with the measurement category of deposits conducted
VII. Quality
See General Explanation of Detail List Columns regarding quality
VIII. Interest Rate
Filled with the price level (%) of LPEI's fund placements at Banks.
IX. Amount
Last Month
Report Month
See...

See General Explanation of Columns in the Detail List regarding the amount
X. Interest income to be received
Filled with estimated interest income that has been recognized as income but payment has not yet been received.
XI. Impairment Loss Provisions
Is impairment loss provisions for placements in banks Individually Collectively See General Explanation of Columns in the Detail List of Impairment Loss Provisions List...

DETAIL LIST OF SECURITIES HELD
I II III IV V VI VII VIII IX X XI
Type
Currency
Name
Issuer/
Debtor
Country
Issuer
Rating
Securities
Rating
Agency
Date
Rating
Category
Measurement
Timeframe
Quality
Interest
Rate/Discount
Start Due
Date
Interest
Rate
Type
Interest
RATE
DETAIL LIST OF SECURITIES HELD
XII XIII XIV XV XVI
Nominal
Acquisition
Price
Premium/
Discount
Amount
(Acquisition Cost or Amortized Acquisition Cost or Fair Value) Interest income to be received Last Month Reporting Month Explanation...

EXPLANATION OF DETAIL LIST OF SECURITIES HELD In this detail list, the position of securities held by LPEI in rupiah and foreign currency is reported. Basically, each securities account must be reported individually. However, for the simplification of reports, the reporting of securities in this detail list can be aggregated as long as the securities have the same characteristics. COLUMN
I. Type
That is the form of securities held by LPEI, which can be grouped into:
a. Securities issued by the Government of the Republic of Indonesia b. Bank Indonesia Certificates (SBI)
c. Securities issued by donor country governments
d. Securities issued by multilateral financial institutions e. Others This column is filled with the detailed form of securities held, for example, Treasury Bills (SPN), Government Bonds, and Bank Indonesia Certificates. The types of securities that can be held by LPEI are subject to the provisions of the Law on LPEI.
II. Currency Type
Filled with the type of currency of the securities.
III. Issuer/Debtor Name
Filled with the name of the party that is the issuer/debtor of the securities.
IV. Issuer Country
Filled with the name of the country where the issuer is domiciled.
V. Securities Rating
See General Explanation of Columns in the Detail List regarding Securities Rating.
VI. Rating Agency
See General Explanation of Columns in the Detail List regarding Rating Agency.
VII. Rating Date
See General Explanation of Columns in the Detail List regarding Rating Date.
VIII. Measurement Category
Filled with the measurement category of the securities, namely:
a. Traded...

a. Traded b. Available for sale
c. Held to maturity.
IX. Timeframe
a. Start b. Due Date
See General Explanation of Columns in the Detail List regarding timeframe.
X. Quality
See General Explanation of Columns in the Detail List regarding Quality.
XI. Interest Rate/Discount

Interest Rate Level
Interest Rate Type
a. Fixed b. Variable
See General Explanation of Columns in the Detail List regarding Interest Rate/Discount. If placement in such securities does not have an interest rate, this column is filled with 00.00 and the interest rate type is filled with 0.
XII. Nominal
See General Explanation of Columns in the Detail List regarding Nominal.
XIII. Acquisition Price
That is the amount of funds disbursed by LPEI to purchase securities.
XIV. Premium/Discount
That is the remaining premium/discount in rupiah or foreign currency that has not been amortized.
XV. Amount
Last Month
Reporting Month
See General Explanation of Columns in the Detail List regarding amount.
XVI. Interest income to be received
Filled with estimated interest income that has been recognized as income but payment has not yet been received. List...

DETAIL LIST OF DERIVATIVE RECEIVABLES
I II III IV V VI VII VIII IX
Transaction
Reference
Number
(Deal
Number)
Type
Type
Currency
Underlying
Variable
Name Counterparty
Country
Counterparty
Quality
Amount
Derivative Receivables
Impairment Loss Provisions
Individual Collective
TOTAL
Explanation...

EXPLANATION OF DETAIL LIST OF DERIVATIVE RECEIVABLES In this detail list, the list of derivative receivables held by LPEI, both in rupiah and foreign currency, arising from the positive difference between the contract value and the fair value of a spot and derivative transaction on the reporting date, is reported. COLUMN...

COLUMN
I. Transaction reference number (Deal Number)
Filled with the derivative transaction number
II. Type
Filled with the type of derivative transaction conducted, which can be classified into:

Forward;
Futures;
Option;
Swap;
Spot;
Others (specify).
III. Currency type
See General Explanation of Columns in the Detail List regarding currency type
IV. Underlying variable
Filled with underlying variables including:
Currency;
Interest rate;
Others (specify).
V. Counterparty name
Filled with the name of the receivable party
VI. Counterparty country
Filled with the country of the receivable party
VII. Quality
See General Explanation of Columns in the Detail List regarding Quality.
VIII. Derivative receivable amount
Filled with the nominal amount of derivative receivables

IX. Impairment Loss Provisions
Is impairment loss provisions formed on derivative receivables Individually Collectively See General Explanation of Columns in the Detail List of Impairment Loss Provisions RECEIVABLES...

ACCEPTANCE RECEIVABLES
I II III IV V VI VII
Type
Type
Currency
Name
Receivable
Party
Country
Receivable
Party
Category
Measurement
Timeframe
Quality
Start Due
Date
TOTAL
List...

DETAIL LIST OF ACCEPTANCE RECEIVABLES
VIII IX
Amount
Impairment Loss Provisions
Last Month
Reporting Month
Individually
Collectively
Explanation...

EXPLANATION OF DETAIL LIST OF ACCEPTANCE RECEIVABLES In this detail list, the list of acceptance receivables held by LPEI to banks and non-bank third parties arising from the acceptance of bills based on time L/C is reported. In this item, the value of bills based on time L/C that are accepted is reported. COLUMN
I. Type
Filled with the type of acceptance receivables including bills based on foreign L/C, bills based on domestic L/C.
II. Currency Type
See General Explanation of Columns in the Detail List regarding currency type
III. Receivable party name
Filled with the name of the receivable party (issuer) of acceptance
IV. Receivable party country
Filled with the name of the country of the receivable party (issuer) of acceptance
V. Measurement category
Filled with the measurement category of acceptance receivables
VI. Timeframe

Start
Due Date
See General Explanation of Columns in the Detail List regarding timeframe.
VII. Quality
See General Explanation of Columns in the Detail List regarding Quality.
VIII. Amount
Last Month
Reporting Month
See General Explanation of Columns in the Detail List regarding amount.
IX. Impairment...

IX. Impairment Loss Provisions
Is impairment loss provisions formed on acceptance receivables Individually Collectively See General Explanation of Columns in the Detail List of Impairment Loss Provisions LIST...

DETAIL LIST OF FINANCING & RECEIVABLES / CREDIT GIVEN I II III IV V VI VII VIII IX X Agreement Number Account Number Account Amount Name Borrower Name Business Group Relationship with LPEI Category Debtor Type Financing Type Usage Type Currency Parent Facility TOTAL List...

DETAIL LIST OF FINANCING & RECEIVABLES / CREDIT GIVEN XI XII XIII XIV XV XVI XVII Economic Sector Timeframe Quality Interest Rate Plafond Category Measurement Location Start Due Date Interest Rate Type Interest Rate Plafond Parent Plafond List...

DETAIL LIST OF FINANCING & RECEIVABLES / CREDIT GIVEN XVIII XIX XX Amount Interest income to be received Impairment Loss Provisions Reporting Month Individually Collectively List...

EXPLANATION OF DETAIL LIST OF FINANCING & RECEIVABLES / CREDIT GIVEN In this detail list, all realizations of financing and receivables, including those conducted based on Sharia principles, in rupiah and foreign currency are reported. Financing provided in the context of joint financing/consortium/syndication, whether LPEI acts as an arranger or participant, is reported at the amount of LPEI's receivable from the respective borrower or at LPEI's share. EXPLANATION... COLUMN... COLUMN...

COLUMN
I. Agreement Number
Filled with the number stated in the financing agreement.
II. Account Number
Filled with the account number of the financing facility given to the borrower. For financing arising from receivables from customers due to trade transactions that have matured but have not yet been settled by the respective customer, the Account Number column is filled with the L/C number or other number related to the provision of facilities to the respective customer.
III. Account Amount
Filled with the number of merged accounts. For individual financing accounts, the account amount is filled with the number 1. In the event that financing facilities are given to a group and the signing of the financing agreement is done by a person representing the group, the account amount is filled with the number of group members receiving the financing facility (end user). For example, the distribution of financing to a Primary Cooperative for its members, the number of accounts is the number of cooperative members receiving the financing facility.
IV. Borrower Name
Filled with the name of the borrower who signed the financing agreement.
V. Business Group Name
Filled with the name of the borrower's business group who signed the financing agreement
VI. Relationship with LPEI

Related to LPEI
Not related to LPEI
See...

See General Explanation of Columns in the Detail List regarding Relationship with LPEI.
VII. Debtor Category
Filled with debtor category classified into MSMEs and non-MSMEs
VIII. Type of Financing

With financing agreement
Financing accompanied by a written agreement, which among others regulates the amount of financing plafond, interest rate, timeframe, collateral, and repayment methods. a. Financing given b. Refinancing
c. In the context of joint financing (syndication)
d. Others
Financing given with agreements other than types a to c above.
Without financing agreement
Financing not accompanied by a written financing agreement. a. Trade transaction receivables Receivables from customers due to trade (export) transactions that have matured and up to 14 days have not been settled by the customer. b. Others Financing given without agreements other than type a above.
IX. Type of Usage
That is the purpose of financing usage which can be distinguished into:
Working capital
Short-term financing to finance the working capital needs of the borrower.
Investment
Medium/long-term financing for the purchase of capital goods and services needed among others for rehabilitation, modernization, expansion, and relocation of projects and or establishment of new businesses.
X. Type...

X. Currency Type

Parent Currency Type
That is the type of currency used in the provision of financing facilities as stated in the agreement/deed. Only filled for borrowers who obtain several financing facilities/accounts or borrowers who have one financing facility/account whose drawing of financing can be done in various types of currency different from the type of currency (parent) set in the agreement or deed. This column is filled with 0 if the financing facility does not have a parent currency type.
Currency Type per facility
That is the type of currency of the financing facility realized/drawn by the borrower as stated in the agreement/deed. If LPEI provides financing facilities in foreign currency but in its drawing LPEI provides in rupiah currency (multi currency), such financing is reported as foreign currency according to the respective financing deed.
XI. Economic Sector
Filled with the type of economic sector, namely:
Agriculture
Mining
Industry
Trade
Electricity, Gas, and Water
Construction Services
Transportation Services
Other Services
Others
XII. Timeframe
Start
Due Date
See General Explanation of Columns in the Detail List regarding Timeframe.
XIII. Quality
See General Explanation of Columns in the Detail List regarding Quality
XIV. Interest...

XIV. Interest rate

Interest rate level
a. Parent
This column is filled with 0 if the credit facility does not have a parent interest rate level b. Per facility
Interest rate type
a. Fixed (Fixed)
Interest rate that remains fixed for a certain period. b. Variable Interest rate that changes over a certain period. In the event that LPEI uses a combination of 2 types of interest rates, then the filling of the interest rate type follows the conditions in the reporting period. Interest rate type is only filled for the interest rate level per facility. See General Explanation of Columns in the Detail List regarding Interest Rate/Discount.
XV. Plafond
Parent Plafond
That is the plafond stated in the agreement. Only filled for borrowers who obtain several financing facilities/accounts. This column is filled with 0 if the financing facility does not have a parent plafond
Plafond
That is the maximum amount of financing received by the borrower as stated in the agreement/financing document.
XVI. Measurement Category
Filled with the category of financing distributed
XVII. Project Location
Filled with the location/place where the recipient of the financing facility is located.
XVIII. Amount
Filled with the debit balance on the reporting date calculated based on fair value Reporting Month See General Explanation of Columns in the Detail List regarding amount.
XIX. Interest...

XIX. Interest income to be received
Filled with estimated interest income from the distribution of financing and receivables activities that have been recognized as income but payment has not yet been received.
XX. Impairment Loss Provisions
Is impairment loss provisions formed on financing activities Individually Collectively See General Explanation of Columns in the Detail List of Impairment Loss Provisions List...

DETAIL LIST OF PARTICIPATIONS
I II III IV V VI VII VIII IX X XI
Name
Invest ee
Method
Particip ation
Country
Destination
Type
Currency
Qualit y
Purpose
Particip ation
Time
Particip ation
Share
Particip ation
Nominal
Amount
(Acquisition Cost or amortised cost or Fair Value) CKPN Last Month Reporting Month Individually Collectively TOTAL

EXPLANATION OF DETAIL LIST OF PARTICIPATIONS In this detail list, the position of LPEI's participation in other parties, including participation in the context of financing restructuring, is reported. According to the provisions of the Law on LPEI, participation can only be carried out on legal entities or other bodies that are necessary in the implementation of LPEI's duties. COLUMN...

COLUMN
I. Investee Name
Filled with the name of the investee company where LPEI makes participation.
II. Country
See General Explanation of Columns in the Detail List regarding Country.
III. Participation Method

Cost Method
Accounting method that records investments at acquisition cost. Income is only recognized by the investor when the investee distributes net profit (except stock dividends) that comes from profit after the acquisition date.
Equity Method
Accounting method that initially records investments at acquisition cost and subsequently added or subtracted to recognize the investor's share of the investee's profit or loss after the acquisition date. Profit distribution (except stock dividends) received from the investee will reduce the recorded value of participation.
IV. Currency Type
See General Explanation of Columns in the Detail List regarding Currency Type.
V. Quality
See General Explanation of Columns in the Detail List regarding Quality.
VI. Purpose of Participation
Purpose of participation is distinguished:
In the context of capital participation in legal entities or other
bodies with the approval of the Minister of Finance.
In the context of financing restructuring
That is capital participation by LPEI in borrowing companies to overcome financing failures (debt to equity swap), according to applicable regulations.
VII. Time...

VII. Time of Participation
That is the date, month and year when participation in the investee company effectively began.
VIII. Share of Participation
That is the percentage of participation in the investee company.
IX. Acquisition Value
That is the acquisition value at the time of making participation.
X. Amount
Filled with the value of participation.
Acquisition Cost is used for participations recorded using the Cost Method. Recorded Value is used for participations recorded using the Equity Method. Last Month Reporting Month See General Explanation of Columns in the Detail List regarding amount.
XI. Impairment Loss Provisions
Is impairment loss provisions formed on participation activities Individually Collectively See General Explanation of Columns in the Detail List of Impairment Loss Provisions LIST...

DETAIL LIST OF VARIOUS ASSETS
I II III IV
Type
Type
Currency
Amount
(Acquisition Cost or amortised cost or Fair Value) CKPN Last Month Reporting Month Individually Collectively TOTAL Explanation... ...

EXPLANATION OF DETAIL LIST OF VARIOUS ASSETS In this detail list, assets that cannot be classified into any of the above items are reported COLUMN...

COLUMN
I. Type
Filled with the type of various assets not classified in the above items
II. Currency Type
See General Explanation of Columns in the Detail List regarding Currency Type.
III. Amount.
Last Month
Reporting Month
See General Explanation of Columns in the Detail List regarding amount.
IV. Impairment Loss Provisions
Is impairment loss provisions formed on various assets Individually Collectively See General Explanation of Columns in the Detail List of Impairment Loss Provisions LIST...

DETAIL LIST OF ACCEPTANCE LIABILITIES
I II III IV V VI VII
Type
Type
Currency
Categor y
Measurement
Creditor
Country
Creditor
Timeframe
Amount
(Acquisition Cost or amortised cost or
Fair Value)
Start Due Date
Last Month
Reporting Month
TOTAL
Explanation...

EXPLANATION OF DETAIL LIST OF ACCEPTANCE LIABILITIES In this detail list, LPEI's liabilities to third parties arising as a result of accepting bills based on time L/C are reported. In this item, the value of bills based on time L/C that are accepted is reported COLUMN
I. Type
Filled with the type of acceptance liabilities
II. Currency Type
See General Explanation of Columns in the Detail List regarding Currency Type.
III. Measurement Category.
Filled with the measurement category of acceptance liabilities
IV. Creditor Party
Filled with the creditor party receiving acceptance of bills based on time L/C LPEI
V. Creditor Country
See General Explanation of Columns in the Detail List regarding Country.
VI. Timeframe
a. Start b. Due Date
See General Explanation of Columns in the Detail List regarding Timeframe.
VII. Amount
Last Month
Reporting Month
See General Explanation of Columns in the Detail List regarding Amount Explanation... List...

###DETAIL LIST OF ISSUED SECURITIES
I II III IV V VI VII VIII IX X
Type
Type
Currency
Category
Measurem ent
Buyer
Country
Buyer
Party
Timeframe
Interest
Rate/
Discount
Nominal
Premiu m/ discount
Amount
(Acquisition Cost or amortised cost or Fair Value) Start Due Date Last Month Reporting Month TOTAL Explanation...

###EXPLANATION OF DETAIL LIST OF ISSUED SECURITIES In this detail list, the recognition of short-term, medium-term, and long-term debts in rupiah and foreign currency, both in the name of and bearer, issued by LPEI and purchased or owned by other parties, is reported. In this item, among others, bonds, MTN, Domestic Documentary Credit Bills (SKBDN) are included. COLUMN
I. Type
Filled with the type of issued securities
II. Currency Type
See General Explanation of Columns in the Detail List regarding Currency Type.
III. Measurement Category.
Filled with the measurement category of issued securities
IV. Buyer
Filled with the name of the buyer of securities
V. Buyer Country
See General Explanation of Columns in the Detail List regarding Country.
VI. Timeframe
a. Start b. Due Date
See General Explanation of Columns in the Detail List regarding Timeframe.
VII. Interest Rate / Discount
See General Explanation of Columns in the Detail List regarding Interest Rate/Discount
VIII. Nominal
See General Explanation of Columns in the Detail List regarding Nominal
IX. Premium / Discount
That is the remaining premium/discount in rupiah or foreign currency that has not been amortized.
X. Amount
Last Month
Reporting Month
See General Explanation of Columns in the Detail List regarding Amount List...

DETAIL LIST OF DERIVATIVE LIABILITIES
I II III IV V VI VII
Transaction
Reference
Number (Deal
Number)
Type
Type
Currency
Underlying Variable
Name Counterparty
Country
Counterparty
Amount
Derivative Liabilities
TOTAL
Explanation...

EXPLANATION OF DETAIL LIST OF DERIVATIVE LIABILITIES In this detail list, liabilities that are potential losses from a derivative transaction agreement/contract (negative difference between the contract value and the fair value of the derivative transaction on the reporting date) are reported, including potential losses from mark to market of ongoing spot transactions. COLUMN
I. Transaction reference number (Deal Number)
Filled with the derivative transaction number
II. Type
Filled with the type of derivative transaction conducted, which can be classified into:

Forward;
Futures;
Option;
Swap;
Spot;
Others (specify).
III. Currency type
See General Explanation of Columns in the Detail List regarding currency type
IV. Underlying variable
Filled with underlying variables including:
Currency;
Interest rate;
Others (specify).
V. Counterparty name
Filled with the name of the claiming party
VI. Counterparty country
Filled with the country of the claiming party
VII. Derivative liability amount
Filled with the nominal amount of derivative liabilities Explanation... List...

DETAIL LIST OF RECEIVED LOANS
I II III IV V VI VII VIII IX
Source
Type
Type
Currency
Categor y
Measurement
Creditor
Timeframe
Interest
Rate/Disco unt
Nominal
Amount
Start Due
Date
Interest
Rate
Type
Interest
Rate
Last Month
Reporting Month
TOTAL
Explanation...

EXPLANATION OF DETAIL LIST OF RECEIVED LOANS In this detail list, all loan positions received by LPEI from other parties are reported. COLUMN
I. Source
Filled with the source of the loan, namely:

foreign government;
multilateral institution;
banks and financial and financing institutions;
Government.
II. Type
Subordination
Loans that meet subordination criteria, including being junior and having a position almost the same as capital.
Others
Loans other than subordination loans.
III. Currency Type
See General Explanation of Columns in the Detail List regarding Currency Type.
IV. Creditor
Filled with the name of the creditor giving the loan.
V. Creditor Country
See General Explanation of Columns in the Detail List regarding Country.
VI. Timeframe
Start
Due Date
See General Explanation of Columns in the Detail List regarding Timeframe.
VII. Interest Rate
Interest Rate Level
Interest Rate Type
a. Fixed b. Variable
See General Explanation of Columns in the Detail List regarding Interest Rate/Discount. Explanation...
VIII. Nominal...

VIII. Nominal
See General Explanation of Columns in the Detail List regarding Nominal.
IX. Amount

Last Month
Reporting Month
See General Explanation of Columns in the Detail List regarding Amount. List...

DETAIL LIST OF INSURANCE AND GUARANTEE CLAIMS I II III IV V VI VII VIII IX X Name Party Type Insurance/ Guarantee Date Closing Total Value Insurance/ Guarantee Self- Retention Date Claim Total Claim Self- Retention Claim Claim Paid Debt Claim TOTAL Explanation...

EXPLANATION OF THE DETAILED LIST OF INSURANCE AND GUARANTEE CLAIMS In this detailed list, all positions of insurance and guarantee claims to the insured party are reported.

COLUMNS
I. Name of Party
Filled with the name of the insured party.
II. Type of Insurance / Guarantee
Filled with the type of insurance and guarantee (trade receivables protection, customs guarantee, project guarantee).
III. Closing Date
Filled with the date of insurance/guarantee closing.
IV. Total Insured/Guaranteed Value
Filled with the insurance/guarantee value covered by LPEI.
V. Own Retention
Filled with the insurance/guarantee coverage value after deducting reinsurance that is the responsibility of LPEI.
VI. Claim Date
Filled with the date of claim submission by the insured party.
VII. Total Claim
Filled with the total claim submitted by the insured party.
VIII. Own Retention Claim
Filled with the amount of claim covered by LPEI.
IX. Claims Paid
Filled with the total claims paid by LPEI.
X. Claim Debt
Filled with the total claims not yet paid by LPEI.

List...

DETAILED LIST OF FINANCIAL ASSET IMPAIRMENT PROVISIONS (CKPN) I II IV Type of Fund Provision Type of Currency Individual Impairment Loss Provision Collective TOTAL Explanation...

EXPLANATION OF THE DETAILED LIST OF FINANCIAL ASSET IMPAIRMENT PROVISIONS (CKPN) In this detailed list, the Impairment Loss Provisions for Financial Assets are reported, consisting of:

Held Securities
These are impairment loss provisions formed for held securities categorized as measured at fair value through profit or loss, available for sale, and held to maturity.
Financing and Receivables
These are impairment loss provisions formed for financing and receivables.
Others
These are impairment loss provisions formed for other financial assets, including placements with other banks, acceptance receivables, participations meeting the criteria for the cost method that do not have a fair value, and participations meeting the criteria for the cost method that have a fair value.

COLUMNS
I. Type of Fund Provision
Filled with the type of fund provision for financial asset accounts.
II. Type of Currency
See General Explanation of Columns in the Detailed List regarding Type of Currency.
III. Impairment Loss Provision
See General Explanation of Columns in the Detailed List regarding Impairment Loss Provision. Explanation... List...

DETAILED LIST OF OTHER ASSET IMPAIRMENT PROVISIONS (CKPN) I II IV Type of Fund Provision Type of Currency Impairment Loss Provision NPA Provision (PPANP) TOTAL Explanation...

EXPLANATION OF THE DETAILED LIST OF OTHER ASSET IMPAIRMENT PROVISIONS (CKPN) In this detailed list, the Impairment Loss Provisions for Other Assets are reported, consisting of fixed assets and inventory, foreclosed collateral, suspense accounts, and inter-office accounts.

COLUMNS
I. Type of Fund Provision
Filled with the type of fund provision for other asset accounts.
II. Type of Currency
See General Explanation of Columns in the Detailed List regarding Type of Currency.
III. Impairment Loss Provision
See General Explanation of Columns in the Detailed List regarding Impairment Loss Provision.
IV. NPA Provision (PPANP) (Provision for Write-off of Non-Performing Assets)
Filled with the formation of NPA provision for non-performing assets.

GUIDELINES FOR PREPARING MONTHLY REPORTS EXPORT FINANCING INSTITUTION (LPEI)

I. PURPOSE OF REPORTING
The Monthly Financial Reports of the Export Financing Institution (LPEI) prepared according to the system established in these Guidelines for the Preparation and Submission of Reports are intended to provide information regarding the financial condition, business activities, and other useful information for the Commissioners of the Financial Services Authority (OJK) in conducting supervision and oversight of LPEI. These LPEI reports also serve as a form of management accountability for the use of resources owned by LPEI. To achieve this objective, LPEI is required to submit complete and accurate reports within the established submission deadlines.

II. REPORT PRESENTATION METHODS
This reporting system adopts the following presentation methods:

Combined presentation of conventional business activities and Sharia-based business activities.
The presentation of items in financial reports and business activity reports is conducted by combining conventional business activities and Sharia-based business activities.
Presentation based on LPEI product characteristics and business activities
The presentation of items in financial reports is based on LPEI product characteristics and business activities. Examples include:
a. Placements with and by Bank Indonesia LPEI placements with Bank Indonesia are reported under the item "Placements with Bank Indonesia," and funds placed by Bank Indonesia in LPEI are reported under the item "Funds Placed by Bank Indonesia." b. Securities LPEI receivables in rupiah and foreign currency from the Government of the Republic of Indonesia, donor country governments, multilateral financial institutions, and other parties in the form of securities are reported under the item "Securities."
c. Financing and Receivables
LPEI receivables in rupiah and foreign currency from other parties in the form of financing, including those conducted based on Sharia principles, are reported under the item "Financing and Receivables."
Separation...
Separation between the balance sheet and administrative accounts
All items that are LPEI assets, liabilities, and equity are reported in the balance sheet. Items that are still commitments and contingencies, as well as other notes, are reported in the administrative accounts.

III. FOREIGN CURRENCY TRANSACTION PRESENTATION
Financial reports and business activity reports must be presented in rupiah. Assets, liabilities, and administrative accounts in foreign currency held by LPEI must be converted into rupiah using the mid-rate of Bank Indonesia applicable on the report date. The mid-rate is calculated as (selling rate + buying rate) / 2.

IV. MONTHLY REPORTS
LPEI is required to prepare the following monthly reports:

Balance Sheet
Income Statement
Cash Flow Statement
Managed Assets and Liabilities
Capital Adequacy Ratio Report
Administrative Accounts
Detailed Lists, consisting of:
7.1 Detailed List of Placements with Bank Indonesia
7.2 Detailed List of Placements with Banks
7.3 Detailed List of Held Securities
7.4 Detailed List of Derivative Receivables
7.5 Detailed List of Acceptance Receivables
7.6 Detailed List of Sharia Financing and Receivables
7.7 Detailed List of Participations
7.8 Detailed List of Miscellaneous Assets
7.9 Detailed List of Acceptance Liabilities
7.10 Detailed List of Issued Securities
7.11 Detailed List of Derivative Liabilities
7.12 Detailed List of Received Loans
7.13 Detailed List of Insurance & Guarantee Liabilities
7.14 Detailed List of Received Grants
7.15 List...

7.15 Detailed List of Financial Asset Impairment Provisions (CKPN)
7.16 Detailed List of Other Asset Impairment Provisions (CKPN)
8. Report on Own Retention of Insurance and Guarantee Closures
9. Report on Maximum Loan Limit

V. OTHER PROVISIONS
The presentation of Monthly Financial Reports established in these Guidelines for the Preparation and Submission of Reports is prepared by taking into account the provisions contained in Law Number 2 of 2009 concerning LPEI and its implementing regulations. Furthermore, Monthly Financial Reports are also prepared based on generally accepted Financial Accounting Standards. In the event of revisions and/or issuance of Financial Accounting Standards relevant to LPEI Financial Reports after these Guidelines for the Preparation and Submission of Reports are established, LPEI is required to adjust the presentation of Financial Reports in accordance with the revised Financial Accounting Standards and/or newly issued Financial Accounting Standards.

FORM 1
MONTHLY BALANCE SHEET
No. Items
Month… Year…
Rupiah Foreign Currency Total
ASSETS
Cash
Placements with Bank Indonesia
Placements with Banks
CKPN - Placements with banks -/-
Held Securities
CKPN - Held Securities -/-
Derivative Receivables
CKPN - Derivative Receivables -/-
Acceptance Receivables
CKPN - Acceptance Receivables -/-
Sharia Financing and Receivables a. Financing CKPN - Financing -/- b. Sharia Receivables CKPN - Sharia Receivables -/- Premium and Fee Receivables a. Premium Receivables b. Fee Receivables Reinsurance Assets CKPN – Reinsurance Assets -/- Participations CKPN - Participations -/- Fixed Assets and Inventory Accumulated depreciation of fixed assets and inventory -/- Foreclosed Collateral CKPN - Foreclosed Collateral -/- Deferred Tax Assets Miscellaneous Assets Total...

Total Assets
LIABILITIES
Funds Placed by Bank Indonesia
Acceptance Liabilities
Issued Securities
Derivative Liabilities
Received Loans
Provisions for Contingent Liabilities
Insurance and Guarantee Liabilities a. Insurance b. Guarantees Reinsurance Premium Payables Deferred Tax Liabilities Other Liabilities Total Liabilities EQUITY Government Capital Contributions a. Initial Capital b. Additional Capital Grants Retained Earnings a. Retained Earnings with Specified Use
i. General Reserve
ii. Specific Reserve
b. Retained Earnings with Unspecified Use Other Comprehensive Income Total Equity Total Liabilities and Equity

EXPLANATION OF BALANCE SHEET ITEMS
General
LPEI's balance sheet is presented in rupiah. In the event LPEI has assets and liabilities in foreign currency, they must be converted into rupiah using the mid-rate of Bank Indonesia applicable on the report date. Assets, Liabilities, and equity in rupiah are reported in the rupiah column, while Assets, Liabilities, and equity in foreign currency are reported in the foreign currency column.

I. ASSETS

Cash
Refers to cash in hand in the form of banknotes and coins issued by Bank Indonesia that are legal tender in Indonesia. This definition also includes foreign banknotes and coins that are still valid as legal tender. Commemorative coins and notes issued by Bank Indonesia are reported under Miscellaneous Assets.
Placements with Bank Indonesia
Refers to LPEI deposits, both in rupiah and foreign currency, at Bank Indonesia. This item must be detailed in the Detailed List of Placements with Bank Indonesia.
Placements with Banks
Refers to LPEI deposits in rupiah and foreign currency at domestic and/or foreign banks, for example, funds placed in checking and nostro accounts, and participation in the Interbank Money Market (PUAB). CKPN – Placements with banks -/- Refers to impairment loss provisions for placements with banks. This item must be detailed in the Detailed List of Placements with Banks.
Held Securities
Refers to all short-term, medium-term, and long-term debt instruments, both in rupiah and foreign currency, issued by other parties and purchased or held by LPEI, classified as:
a. Measured at fair value through profit or loss b. Available for sale
c. Held to maturity
This item includes, among others, Bank Indonesia Certificates; securities issued by the Government of the Republic of Indonesia, donor country governments, multilateral financial institutions, and other parties; export bills; and Domestic Documentary Credit Bills (SKBDN). CKPN – Held Securities -/- Refers to impairment loss provisions formed for securities in the "available for sale" and "held to maturity" categories. This item must be detailed in the Detailed List of Securities.
Derivative Receivables
Refers to receivables representing potential gains arising from the positive difference between the contract value and the fair value of a spot and derivative transaction on the report date. CKPN – Derivative Receivables -/- Refers to impairment loss provisions for derivative receivables. This item must be detailed in the Detailed List of Derivative Receivables.
Acceptance Receivables
Refers to LPEI receivables from banks and third-party non-banks arising from the acceptance of bills based on time L/Cs. The value of the time L/C bills accepted is reported in this item. CKPN – Acceptance Receivables -/- Refers to impairment loss provisions for acceptance receivables. This item must be detailed in the Detailed List of Acceptance Receivables.
Sharia Financing and Receivables
a. Financing
Refers to the provision of funds or receivables that can be equated with them in rupiah and foreign currency, based on loan/borrowing agreements between LPEI and other parties. Financing provided as part of joint financing/consortium/syndication is reported in this item at the amount of LPEI's receivable from the borrower or LPEI's share. CKPN – Financing -/- Refers to impairment loss provisions formed by LPEI for financing activities. This item must be detailed in the Detailed List of Sharia Financing and Receivables. b. Sharia Receivables Refers to the provision of funds or receivables that can be equated with them in rupiah and foreign currency, based on sales, profit-sharing, or leasing principles between LPEI and other parties for a specific period. PPA – Sharia Receivables -/- Refers to the provision for write-off of assets as regulated in the Minister of Finance Regulation. This item must be detailed in the Detailed List of Sharia Financing and Receivables.
Premium and Fee Receivables
Refers to premium receivables from insured parties regarding insurance transactions and fee receivables from guaranteed parties regarding guarantee transactions. The payment period or grace period for premiums and fees is in accordance with LPEI's internal policies and agreements with customers (policyholders or guaranteed parties).
Reinsurance Assets
Refers to claim receivables from reinsurers for insurance or guarantee claim payments and estimates of insurance or guarantee claims following the accounting of reinsured insurance, as well as reinsurance commissions, minus the obligation to pay reinsurance premiums. CKPN – Reinsurance Assets -/- Refers to impairment loss provisions formed by LPEI for reinsurance assets, specifically claim receivables from reinsurers for insurance or guarantee claim payments.
Participations
Refers to LPEI fund investments, both in rupiah and foreign currency, in other parties, either in the context of carrying out LPEI's duties or in the context of financing restructuring. Shares held as part of participations are not for trading. CKPN – Participations -/- Refers to impairment loss provisions formed for participations meeting the criteria for the cost method that do not have a fair value and/or participations meeting the criteria for the cost method that have a fair value. This item must be detailed in the Detailed List of Participations.
Fixed Assets and Inventory
Refers to fixed assets and inventory owned by LPEI and used in operational activities, including those from finance leases. Acc. Depreciation of fixed assets and inventory -/- Refers to the accumulation up to the end of the reporting month of the systematic allocation of the depreciable amount of a fixed asset and inventory over its useful life.
Foreclosed Collateral
Refers to assets acquired by LPEI, either through auction or outside of auction, based on voluntary surrender by the collateral owner when the borrower fails to meet obligations to LPEI. CKPN – Foreclosed Collateral -/- Refers to impairment loss provisions for foreclosed collateral.
Deferred Tax Assets
Refers to the amount of recoverable income tax in future periods resulting from deductible temporary differences and remaining loss carryforwards.
Miscellaneous Assets
Refers to assets that cannot be classified into any of the items 1 through 13 above. Commemorative coins/notes issued by Bank Indonesia are also included in this item. This item must be detailed in the Detailed List of Miscellaneous Assets.

II. LIABILITIES

Funds Placed by Bank Indonesia
Refers to funds placed by Bank Indonesia in LPEI.
Acceptance Liabilities
Refers to LPEI liabilities to third parties arising from the acceptance of bills based on time L/Cs. The value of the time L/C bills accepted is reported in this item. This item must be detailed in the Detailed List of Acceptance Liabilities.
Issued Securities
Refers to short-term, medium-term, and long-term debt instruments in rupiah and foreign currency, both named and bearer, issued by LPEI and purchased or held by other parties. This item includes, among others, bonds, MTNs, and Domestic Documentary Credit Bills (SKBDN). This item must be detailed in the Detailed List of Issued Securities.
Derivative Liabilities
Liabilities representing potential losses from derivative transaction agreements/contracts (negative difference between contract value and fair value of derivative transactions on the report date), including potential losses from mark-to-market of ongoing spot transactions. This item must be detailed in the Detailed List of Derivative Liabilities.
Received Loans
Refers to short-term, medium-term, and/or long-term loans in rupiah and foreign currency received by LPEI from the Government of the Republic of Indonesia, foreign governments, multilateral institutions, banks, and financial and financing institutions, both domestic and foreign. This item must be detailed in the Detailed List of Received Loans.
Provisions for Contingent Liabilities
Refers to LPEI liabilities where the timing and amount are not yet certain, recognized due to contingent liabilities where it is probable that LPEI will have to settle obligations using resources owned by LPEI. Included in this item are L/Cs not accompanied by financing.
Guarantee and Insurance Liabilities
Refers to liabilities arising from guarantee and insurance activities. This item is detailed into 2 (two) groups based on LPEI's business activities, namely:
a. Guarantee Liabilities, consisting of guarantee fees not yet recognized as income and guarantee claim debts. b. Insurance Liabilities, consisting of insurance claim estimates, insurance claim liabilities, insurance premiums not yet recognized as income, and unexpired risk reserves, which are the difference between insurance claim estimates and the results of liability adequacy tests. This item must be detailed in the Detailed List of Guarantee and Insurance Claims.
Reinsurance Premium Payables
Refers to debts to reinsurers arising from the obligation to pay reinsurance premiums.
Deferred Tax Liabilities
Refers to the amount of income tax payable for future periods due to taxable temporary differences.
Other Liabilities
Refers to other liabilities that cannot be included or classified into any of the items 1 through 10 above, including commission debts and Tabarru' Fund obligations related to the organization of Sharia insurance.

III. EQUITY

Government Capital Contributions
a. Initial Capital
Refers to LPEI's initial capital as established in the Law on LPEI. b. Additional Capital Refers to additional LPEI capital originating from:
i. Accumulated excess of General Reserve and Specific Reserve exceeding 25% of LPEI's initial capital,
ii. Government capital additions.
Grants
Refers to grants received by LPEI from other parties. Grants are reported in rupiah. In the event grants are received in foreign currency, they must be converted into rupiah using the mid-rate of Bank Indonesia at the time the grant was received.
Retained Earnings
a. Retained Earnings with Specified Use
i. General Reserve
Refers to a reserve formed from the provision of a certain amount of profit to cover losses arising from business activities.
ii. Specific Reserve
Refers to a reserve formed from the provision of a certain amount of profit for specific purposes. b. Retained Earnings with Unspecified Use
Other Comprehensive Income
Included in this item, among others, are exchange rate differences resulting from the translation of LPEI branch financial reports abroad and potential gains or losses from the increase in fair value of securities in the "available for sale" group.

FORM 3
ADMINISTRATIVE ACCOUNTS
No. Items
Month… Year…
Rupiah Foreign Currency Total
I Commitment Receivables
Received loan facilities not yet used
Ongoing spot and derivative purchase positions Others Total Commitment Receivables II Commitment Liabilities Financing facilities not yet drawn Irrevocable L/Cs still ongoing Ongoing spot and derivative sale positions Others Total Commitment Liabilities Net Commitment Amount III Contingent Receivables Guarantees received Interest income in process a. Interest on financing provided b. Others Others Total Contingent Receivables IV Contingent Liabilities Guarantees provided Insurance provided Others Total Contingent Liabilities Net Contingency Amount V Others Written-off productive assets a. Productive assets
i. Financing provided
ii. Others
b. Written-off productive assets recovered or collected
i. Financing provided
ii. Others
Productive assets written off for collection a. Financing provided b. Others

EXPLANATION OF ADMINISTRATIVE ACCOUNT ITEMS Administrative accounts refer to rupiah and foreign currency transactions that have not effectively resulted in changes to assets and liabilities as of the report date, as well as some important notes. Administrative accounts are detailed as follows:
I. Commitment Receivables

Received loan facilities not yet used
Included in this account are loan facilities obtained by LPEI and not yet used, originating from the Government of the Republic of Indonesia, foreign governments, multilateral institutions, banks, and financial and financing institutions, both domestic and foreign.
Ongoing spot and derivative purchase positions
Included in this account is the total value of spot and derivative purchase transactions with other parties that have not been settled as of the report date.
Others...
Others
Items included in this account are all commitment receivables that cannot be classified into the accounts above.

II. Commitment Liabilities

Undrawn financing facilities
Items included in this account are financing facilities still provided by LPEI to borrowers and not yet drawn.
Outstanding Irrevocable L/Cs
Items included in this account are all irrevocable L/Cs issued/opened by LPEI for the benefit of customers, but not yet realized.
Outstanding spot sales and derivative positions
Items included in this account are the total value of spot sales and derivative transactions with other parties that have not been settled as of the reporting date.
Others
Items included in this account are all LPEI commitment liabilities that cannot be classified into the accounts above.

III. Contingent Receivables

Guarantees received
Items included in this account are the value of guarantees, in either Rupiah or foreign currency, received by LPEI for a transaction that is still outstanding as of the reporting date.
Accrued interest income
Items included in this account are interest receivables that have been recognized but payment has not been received until the interest payment deadline has passed. Interest receivables that have been accrued (accrue) in the current period and have not exceeded the interest payment deadline are included in the Miscellaneous Assets position. This position is detailed as follows:
a. Interest on financing provided b. Others
Others
Items included in this account are all LPEI contingent receivables that cannot be classified into the accounts above.

IV. Contingent Liabilities

Guarantees issued
Items included in this account are the value of guarantees that become self-retention after being reduced by the estimated self-retention claims, in either Rupiah or foreign currency, issued by LPEI for the benefit of customers that are still outstanding as of the reporting date.
Insurance issued
Items included in this account are the value of insurance that becomes self-retention after being reduced by the estimated self-retention claims, in either Rupiah or foreign currency, issued by LPEI for the benefit of customers that are still outstanding as of the reporting date.
Others
Items included in this account are all LPEI contingent liabilities that cannot be classified into the accounts above.

V. Others

Write-off productive assets
Items included in this account are all productive assets that have been written off from LPEI's books without removing LPEI's right to claim against the borrower. a. Productive Assets
i. Financing provided
ii. Others
b. Productive assets written off that have been recovered or successfully collected
i. Financing provided
ii. Others
Write-off receivables productive assets
Items included in this account are all productive assets that have been written off by LPEI. a. Financing provided b. Others

In the implementation of write-offs and write-offs of receivables, LPEI is required to fulfill the provisions of the Law on LPEI and its implementing regulations.

FORM 4
PROFIT AND LOSS STATEMENT
No. Items
Month… Year…
Rupiah Foreign Currency Total

I. Revenue and Operating Expenses

Interest and Profit-Sharing Revenue
a. Interest b. Provisions and Commissions
c. Profit-Sharing
d. Margin
Total interest and profit-sharing revenue
Interest and Profit-Sharing Expenses
a. Interest b. Provisions and Commissions
c. Profit-Sharing
Total interest and profit-sharing expenses
Net Interest and Profit-Sharing Revenue
Insurance and Guarantee Revenue
a. Premium Revenue
i. Gross Premium
ii. Reinsurance Premium (-/-)
iii. Decrease / (Increase) in Premium Not Yet Earned
Total Premium Revenue b. Reinsurance Commission Revenue
c. Guarantee Fee Revenue
d. Other Revenue
Total Insurance and Guarantee Revenue
Insurance and Guarantee Expenses
a. Insurance Claims
i. Gross Claims
ii. Reinsurance Claims
iii. Decrease / (Increase) in Estimated Self-Retention Claims
Total Insurance Claim Expenses b. Decrease / (Increase) in Reinsurance Assets
c. Guarantee Claim Expenses
d. Other Expenses
Total Insurance and Guarantee Expenses
Net Insurance and Guarantee Revenue
Other Operating Revenue
a. Net Gain from Securities Transactions b. Net Gain from Foreign Currency Transactions
c. Others
Total Other Operating Revenue
Expense / (Revenue) from Impairment Loss Provisions and Asset Write-off Provisions
Expenses for Contingent Liabilities Provisions
Other Operating Expenses
a. General and Administrative b. Labor
c. Others
Total Other Operating Expenses

II. Operating Profit

III. Non-Operating Revenue / Expenses

Non-Operating Revenue
Non-Operating Expenses

IV. Profit Before Income Tax

V. Income Tax

Estimated Income Tax
Deferred Tax
a. Deferred Tax Expense b. Deferred Tax Revenue

VI. Net Profit

EXPLANATION OF PROFIT AND LOSS STATEMENT ITEMS The LPEI Profit and Loss Statement is prepared in such a way as to provide an overview of LPEI's business results in a certain period. Included in the Profit and Loss Statement are cumulative figures of LPEI's revenue and expenses in Rupiah and foreign currency from the beginning of the fiscal year to the reporting date. Revenue and expenses in Rupiah are entered in the Rupiah column, while revenue and expenses in foreign currency are entered in the Foreign Currency column. The LPEI Profit and Loss Statement is prepared in a multi-step format, describing revenue or expenses arising from LPEI's activities. The presentation method of the LPEI Profit and Loss Statement is as follows:
a. contains detailed elements of revenue and expenses; and b. revenue and expense elements must be distinguished between those arising from operational and non-operational activities. The Profit and Loss Statement is detailed as follows:

I. Operating Revenue and Expenses
Are all revenue/expenses in Rupiah and foreign currency obtained by LPEI from operational activities that generate/expense interest.

Interest Revenue
Are all interest revenue or similar revenue obtained by LPEI from both conventional and Sharia activities. This position is detailed as follows:
a. Interest b. Provisions and Commissions
c. Sharia Profit-Sharing
d. Margin e. Rent

a. Interest
Is interest revenue obtained by LPEI, among others from the distribution of financing and investment in the form of securities.

b. Provisions and Commissions
Are provisions and commissions received in connection with financing business activities conducted by LPEI.

c. Sharia Profit-Sharing
Is profit-sharing revenue obtained by LPEI from activities with Sharia principles.

d. Margin
Is margin profit obtained by LPEI in connection with financing activities using the Murabahah contract.

e. Rent
Is revenue obtained by LPEI in connection with financing activities using the Ijarah contract.

Interest and Profit-Sharing Expenses
Are all interest and profit-sharing expenses or similar expenses incurred by LPEI for both conventional and Sharia activities. This position is detailed as follows:
a. Interest Expenses b. Provisions and Commissions
c. Sharia Profit-Sharing

a. Interest Expenses
Are interest expenses incurred by LPEI, among others interest expenses paid in connection with the issuance of securities and receipt of loans.

b. Provisions and Commissions
Are provisions and commissions paid by LPEI in the context of financing activities.

c. Sharia Profit-Sharing
Is profit-sharing expense paid by LPEI from the receipt of funding sources with Sharia principles.

Net Interest and Profit-Sharing Revenue
Is the difference between interest and profit-sharing revenue and interest and profit-sharing expenses.
Insurance and Guarantee Revenue
Is revenue obtained from insurance and guarantee activities conducted. This position is detailed as follows:
a. Premium Revenue b. Reinsurance Commission Revenue
c. Guarantee Fee Revenue
d. Other Revenue

a. Premium Revenue
i. Gross Premium
Is premium obtained from the insured. Premium obtained is recognized as revenue based on the accrual basis and allocated evenly over the coverage period. Co-insurance revenue is recognized at the share of premium received by LPEI.

ii. Reinsurance Premium
Is the portion of gross premium paid or is a liability to the reinsurer based on treaty or non-treaty. Reinsurance premium is recognized and recorded in the same period as the recognition period of the relevant premium revenue.

iii. Decrease/(Increase) in Premium Not Yet Earned
Premium not yet earned is recognized as of the reporting date. The increase/decrease in premium not yet earned is the difference between the premium not yet earned in the current period and the previous period. Premium not yet earned is calculated individually for each coverage and the amount is set proportionally for each relevant period.

b. Reinsurance Commission Revenue
Is commission revenue obtained by LPEI from the reinsurer in connection with LPEI's activities reinsuring part of the insurance coverage value or guarantee value to the reinsurer.

c. Guarantee Fee Revenue
Is fee revenue obtained by LPEI from guarantee activities. Guarantee fee revenue is presented net after considering fee payments to the guarantor and the decrease/(increase) in guarantee fees not yet earned.

d. Other Revenue
Is other revenue received by LPEI in connection with insurance and guarantee activities not included in letters a to c above.

Insurance and Guarantee Expenses
Are expenses that can be directly linked to insurance and guarantee activities. This position is detailed as follows:
a. Insurance Expenses b. Reinsurance Assets Decrease/(Increase)
c. Guarantee Claim Expenses
d. Other Expenses

a. Insurance Expenses
i. Premium Not Yet Earned
Is the portion of insurance premium received by LPEI that has not been recognized as revenue, the amount of which is determined based on estimates according to applicable regulations.

ii. Gross Claims
Are insurance claim expenses covering settled claims, claims in the process of settlement, including claims that have occurred but have not been reported, and claim settlement expenses. Claims are recognized as expenses when the obligation to fulfill claims arises.

iii. Reinsurance Claims
Is the portion of claims obtained from the reinsurer that is recognized and recorded as a reduction of claim expenses in the same period as the recognition period of claim expenses.

iv. Decrease/(Increase) in Estimated Claims
Is the difference between current period claims and previous period claims.

b. Decrease/(Increase) in Reinsurance Assets Is the difference arising from changes in claims and commissions from the reinsurer after being reduced by unpaid reinsurance premiums.

c. Guarantee Claim Expenses
Are claim expenses paid in connection with guarantee activities conducted.

d. Other Expenses
Are other expenses paid by LPEI in connection with insurance and guarantee activities not included in letters a to c above.

Net Insurance and Guarantee Revenue
Is the difference between insurance and guarantee revenue and expenses.
Other Operating Revenue
a. Net Gain from Securities Transactions Is the gain that can be realized from the sale of securities or unrealized potential gains for securities categorized for trading, consisting of the positive difference between the fair value on the reporting date and the fair value in the previous period. This position is presented net after considering losses arising from securities transactions.

b. Net Gain from Foreign Currency Transactions Is the gain obtained by LPEI from foreign currency transactions.

c. Others
Is other operating gains not covered in positions a to b above.

Expense/(Revenue) from Impairment Loss Provisions & Asset Write-off Provisions
Is the expense/(revenue) from impairment loss provisions and the formation of productive and non-productive asset write-off provisions based on applicable regulations.
Other Operating Expenses
a. General and Administrative Expenses
Are operating expenses that can be grouped into general and administrative expenses, such as rent expenses and building and equipment maintenance and repair expenses.

b. Labor
Are basic salary expenses, wages, allowances, honoraria, and other labor costs outside of salary, wages, and honoraria, such as overtime pay, training costs.

c. Others
Are other operating expenses not included in one of positions a to b above.

II. Operating Profit/Loss
Is the positive/negative difference between operating revenue minus operating expenses.

III. Non-Operating Revenue/Expenses

Non-Operating Revenue
Is all revenue/gains obtained other than LPEI's main activities, such as gains from the sale of fixed assets.
Non-Operating Expenses
Is all expenses/losses borne by LPEI for non-operational activities.

IV. Profit/Loss Before Income Tax
Is the positive/negative difference between operating profit minus non-operating revenue/(expenses).

V. Income Tax

Estimated Income Tax
Is the estimated income tax expense calculated progressively on the profit of the current year period up to the reporting date.
Deferred Tax
a. Deferred Tax Revenue
Is the amount of deferred tax revenue related to the amount of deferred tax assets recognized for the current year period up to the reporting date. This position is presented in the profit and loss statement on an offset basis with the Deferred Tax Expense position.

b. Deferred Tax Expense
Is the amount of deferred tax expense related to the amount of deferred tax liabilities recognized for the current year period up to the reporting date. This position is presented in the profit and loss statement on an offset basis with the Deferred Tax Revenue position.

VI. Net Profit/Loss
Is the net profit/loss of the current period.

FORM 5
CASH FLOW STATEMENT
For the Period Ending Date… Month… Year… No. Description Rupiah Foreign Currency Total

I. Cash Flows from Operating Activities
a. Cash Inflows
Financing Receipts

Conventional
Sharia
Guarantee Receipts
Insurance Receipts
Other Operating Receipts
Other Receipts

b. Cash Outflows
Financing Payments

Conventional
Sharia
Guarantee Payments
Insurance Payments
Income Tax Payments
Other Operating Payments
Other Payments

c. Net Cash from/for Operating Activities

II. Cash Flows from Investing Activities
a. Cash Inflows
Receipts from Matured Securities
Receipts from Other Investing Activities

b. Cash Outflows
Purchase of Securities
Acquisition of Fixed Assets
Expenditures for Other Investing Activities

c. Net Cash from/for Investing Activities

III. Cash Flows from Financing Activities
a. Cash Inflows
Receipts of Capital Deposits from the Government of the Republic of Indonesia Receipts from Received Loans Receipts from Issued Bonds Receipts from Other Financing Activities

b. Cash Outflows
Dividend Payments
Repayment of Received Loans
Payment of Matured Bonds
Payments for Other Financing Activities

c. Net Cash from/for Financing Activities

IV. Effect of Exchange Rate Changes on Cash and Cash Equivalents

V. Beginning Cash and Cash Equivalents

VI. Ending Cash and Cash Equivalents

EXPLANATION OF CASH FLOW STATEMENT ITEMS Cash flows are a financial statement whose preparation uses the cash movement basis. All items in the cash flow statement are made 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 expenditure items.

I. Cash Flows from Operating Activities
Refers to the movement of cash inflows and outflows caused by LPEI's operational activities.

a. Cash Inflows
Are cash flows occurring from transaction activities that generate cash receipts from operating activities.

Financing Receipts
Are all cash receipts arising from financing distribution activities. This position is detailed into 2 (two), namely:
a. Conventional b. Sharia
Guarantee Receipts
Are all cash receipts arising from guarantee closing activities.
Insurance Receipts
Are all cash receipts arising from insurance closing activities, including premium receipts and reinsurance claims.
Other Operating Receipts
Are all cash receipts arising from other operational activities not included in positions 1 to 3 above.
Other Receipts
Are all cash receipts arising from non-operational activities not included in positions 1 to 4 above.

b. Cash Outflows
Are cash flows occurring from transaction activities that generate cash expenditure expenses from operating activities.

Financing Payments
Are all cash expenditures arising from financing activities. This position is detailed into 2 (two), namely:
a. Conventional b. Sharia
Guarantee Payments
Are all cash expenditures arising from guarantee activities.
Insurance Payments
Are all cash expenditures arising from insurance claim payments and reinsurance premiums.
Income Tax Payments
Are all cash expenditures arising for income tax payments.
Other Operating Payments
Are all cash expenditures arising for payments of other operational activities not included in positions 1 to 4 above.
Other Payments
Are all cash expenditures arising for payments of non-operational activities.

c. Net Cash from/for Operating Activities
Is the positive/negative difference between cash inflows minus cash outflows in operating activities.

II. Cash Flows from Investing Activities
Refers to the movement of cash inflows and outflows caused by LPEI's investing activities.

a. Cash Inflows
Are cash flows occurring from transaction activities that generate cash receipts from investing activities.

Receipts from Matured Securities
Are all cash receipts from securities owned by LPEI that have matured.
Receipts from Other Investing Activities
Are all cash receipts from other investing activities other than position a above.

b. Cash Outflows
Are cash flows occurring from transaction activities that generate cash expenditure expenses from investing activities.

Purchase of Securities
Are all cash expenditure transactions conducted by LPEI to purchase securities.
Acquisition of Fixed Assets
Are all cash expenditures conducted by LPEI for the purchase of fixed assets, such as land and buildings.
Expenditures for Other Investing Activities
Are all cash expenditures conducted by LPEI for other investing activities not included in positions a to b above.

c. Net Cash from/for Investing Activities
Is the positive/negative difference between cash inflows minus cash outflows in investing activities.

III. Cash Flows from Financing Activities
Refers to the movement of cash inflows and outflows caused by LPEI's financing activities.

Cash Inflows
Are cash flows occurring from transaction activities that generate cash receipts from financing activities.

a. Receipts of Capital Deposits from the Government Are all cash receipts containing receipts of capital deposits/additional capital of LPEI from the government.

b. Receipts from Received Loans
Are all cash receipts containing receipts from received loans.

c. Receipts from Issued Bonds
Are all cash receipts containing receipts from the issuance of bonds.

d. Receipts from Other Financing Activities Are all cash receipts containing receipts from other financing activities not included in positions a to c above.

Cash Outflows
Are cash flows occurring from transaction activities that generate cash expenditure expenses from financing activities.

a. Dividend Payments
Are all cash expenditures related to dividend payment activities to LPEI shareholders (Government).

b. Repayment of Received Loans
Are all cash expenditures related to loan repayment activities, both principal and interest, received by LPEI.

c. Payment of Matured Bonds
Are all cash expenditures related to the payment of bonds issued by LPEI that have matured.

d. Payments for Other Financing Activities Are all cash expenditures containing expenditures from other financing activities not included in positions a to c above.

Net Cash from/for Financing Activities
Is the positive/negative difference between cash inflows minus cash outflows in financing activities.

IV. Effect of Exchange Rate Changes on Cash and Cash Equivalents
Refers to the effect of foreign currency movements resulting in changes to cash and cash equivalent transactions using foreign currency.

V. Beginning Cash and Cash Equivalents
The position of cash and cash equivalents at the beginning of LPEI's fiscal reporting year.

VI. Ending Cash and Cash Equivalents
The position of cash and cash equivalents on LPEI's reporting date.

OJK Circular No. 9/SEOJK.05/2013 on Monthly Reports of the Indonesia Export Financing Institution

Lineage: Superseded

Timeline