Regulation on Guarantee Business Units in General Insurance and Sharia General Insurance Companies — OJK — ID

COPY
DECISION OF THE COMMISSIONERS BOARD
FINANCIAL SERVICES AUTHORITY
REPUBLIC OF INDONESIA
NUMBER 39/PADK.05/2025
CONCERNING
GUARANTEE BUSINESS UNITS IN GENERAL INSURANCE COMPANIES AND SHARIA GENERAL INSURANCE COMPANIES BY THE GRACE OF GOD THE ALMIGHTY

THE COMMISSIONERS BOARD OF THE FINANCIAL SERVICES AUTHORITY,

Considering:
a. that in order to implement the provisions of Article 6 paragraph (4) of Financial Services Authority Regulation Number 69/POJK.05/2016 concerning the Conduct of Business by Insurance Companies, Sharia Insurance Companies, Reinsurance Companies, and Sharia Reinsurance Companies as amended by Financial Services Authority Regulation Number 36 of 2024 concerning Amendments to Financial Services Authority Regulation Number 69/POJK.05/2016 concerning the Conduct of Business by Insurance Companies, Sharia Insurance Companies, Reinsurance Companies, and Sharia Reinsurance Companies, it is necessary to regulate institutional requirements, the application of adequate prudential principles, and risk management for general insurance companies and Sharia general insurance companies that expand their business scope to include guarantees based on government assignments; b. that based on the considerations as referred to in letter a, it is necessary to establish a Decision of the Commissioners Board of the Financial Services Authority concerning Guarantee Business Units in General Insurance Companies and Sharia General Insurance Companies;

Recalling: Financial Services Authority Regulation Number 69/POJK.05/2016 concerning the Conduct of Business by Insurance Companies, Sharia Insurance Companies, Reinsurance Companies, and Sharia Reinsurance Companies (State Gazette of the Republic of Indonesia Year 2016 Number 302, Supplement to the State Gazette of the Republic of Indonesia Number 5992) as amended by Financial Services Authority Regulation Number 36 of 2024 concerning Amendments to Financial Services Authority Regulation Number 69/POJK.05/2016 concerning the Conduct of Business by Insurance Companies, Sharia Insurance Companies, Reinsurance Companies, and Sharia Reinsurance Companies (State Gazette of the Republic of Indonesia Year 2024 Number 48/OJK, Supplement to the State Gazette of the Republic of Indonesia Number 116/OJK);

DECIDING:

To Establish: A DECISION OF THE COMMISSIONERS BOARD OF THE FINANCIAL SERVICES AUTHORITY OF THE REPUBLIC OF INDONESIA CONCERNING GUARANTEE BUSINESS UNITS IN GENERAL INSURANCE COMPANIES AND SHARIA GENERAL INSURANCE COMPANIES.

Article 1
The regulations concerning:
a. the formation and licensing of guarantee business units; b. the organs and supporting resources of guarantee business units; and
c. guarantee and Sharia guarantee business activities conducted by guarantee business units,
in general insurance companies and Sharia general insurance companies are regulated in Appendix I of this Decision of the Commissioners Board of the Financial Services Authority.

Article 2
The regulations concerning the reporting of guarantee business units in general insurance companies and Sharia general insurance companies are regulated in Appendix II of this Decision of the Commissioners Board of the Financial Services Authority.

Article 3
(1) Guarantee agreements issued by general insurance companies or Sharia general insurance companies prior to the implementation of this Decision of the Commissioners Board of the Financial Services Authority are declared to remain valid until the guarantee period expires. (2) Extensions of guarantee agreements as referred to in paragraph (1) conducted after the implementation of this Decision of the Commissioners Board of the Financial Services Authority must comply with this Decision of the Commissioners Board of the Financial Services Authority. (3) Guarantee cooperation agreements between general insurance companies or Sharia general insurance companies and guarantee recipients that were conducted prior to the implementation of this Decision of the Commissioners Board of the Financial Services Authority must be adjusted to this Decision of the Commissioners Board of the Financial Services Authority.

Article 4
The obligation of guarantee business units in general insurance companies and Sharia general insurance companies to submit monthly reports in accordance with the format, structure, and submission procedures regulated in this Decision of the Commissioners Board of the Financial Services Authority begins for the first time for the reporting period of June 2026.

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

Article 5
This Decision of the Commissioners Board of the Financial Services Authority shall come into force on the date of establishment.

Established in Jakarta on 8 December 2025
EXECUTIVE HEAD OF INSURANCE, GUARANTEE, AND PENSION FUND SUPERVISOR FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA, OGI PRASTOMIYONO signed.

APPENDIX I
DECISION OF THE COMMISSIONERS BOARD OF THE FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA NUMBER 39/PADK.05/2025 CONCERNING GUARANTEE BUSINESS UNITS IN GENERAL INSURANCE COMPANIES AND SHARIA GENERAL INSURANCE COMPANIES

I. GENERAL PROVISIONS
In this Decision of the Commissioners Board of the Financial Services Authority, the following terms are defined as:

Company means a general insurance company and a Sharia general insurance company that expands its business scope to include guarantees based on government assignments.
General Insurance Company means a company that conducts risk insurance business services that provide compensation to the insured or policyholder for losses, damages, costs incurred, loss of profit, or legal liability to third parties that may be suffered by the insured or policyholder due to the occurrence of an uncertain event.
Sharia General Insurance Company means a company that conducts risk insurance business services that provide compensation to the insured or policyholder for losses, damages, costs incurred, loss of profit, or legal liability to third parties that may be suffered by the insured or policyholder due to the occurrence of an uncertain event.
Guarantee means the activity of providing guarantees by the guarantor for the fulfillment of financial obligations by the guaranteed party to the guarantee recipient.
Sharia Guarantee means the activity of providing guarantees by the guarantor for the fulfillment of financial obligations by the guaranteed party to the guarantee recipient based on Sharia principles.
Sharia Principles mean Islamic legal principles in guarantee activities based on fatwas and/or Sharia compliance statements issued by institutions having authority in determining fatwas in the Sharia field.
Guarantee Business Unit, hereinafter referred to as UUP, is a working unit at the Company's headquarters that functions as the head office of branches or units that conduct guarantee business activities based on government assignments.
Guarantor means the party conducting the guarantee.
Guarantee Recipient means a financial institution or non-financial institution that has provided credit, financing, Sharia-based financing, or service contracts to the guaranteed party.
Guaranteed Party means the party that has obtained credit, financing, Sharia-based financing, or service contracts from a financial institution or non-financial institution, which is guaranteed by the UUP.
Credit means the provision of money or receivables that can be equated with such, based on a loan agreement or consensus, made by a bank or cooperative with another party, obligating the borrower to repay their debt after a certain period with the provision of interest.
Financing means the provision of financial facilities or receivables that can be equated with such, based on an agreement or consensus, made by a financing institution with another party, obligating the financed party to repay their debt after a certain period, including those conducted based on Sharia Principles.
Sharia-Based Financing means financing as referred to in laws regulating Sharia banking.
Guarantee Certificate is proof of the Guarantor's approval of the Guarantee from the UUP to the Guarantee Recipient regarding the financial obligations of the Guaranteed Party.
Kafalah Certificate is proof of the Guarantor's approval of the Sharia Guarantee from the UUP to the Guarantee Recipient regarding the financial obligations of the Guaranteed Party.
Claim is a payment demand by the Guarantee Recipient to the UUP caused by the Guaranteed Party's inability to fulfill its obligations according to the agreement, or a payment demand by the UUP to a reinsurance company or Sharia reinsurance company, which has paid the financial obligations of the Guaranteed Party to the Guarantee Recipient.
Equity is equity based on applicable financial accounting standards in Indonesia.
Board of Directors is the Company's organ authorized and fully responsible for managing the Company for the benefit of the Company, in accordance with the Company's purpose and objectives, and representing the Company, both inside and outside of court, in accordance with the Company's Articles of Association.
UUP Head is the executive official who oversees the UUP, who is directly responsible to the Board of Directors member who oversees the UUP.

II. FORMATION AND LICENSING OF UUP
A. UUP Equity Provisions

The Company is required to form a UUP.
The Company forming a UUP as referred to in item 1 must prepare and maintain separate accounting books for the UUP, distinct from the Company's accounting books.
The UUP must have Equity separate from the Company.
The Equity as referred to in item 3 originates from the transfer of Equity from the Company's guarantee/Sharia guarantee business activities based on government assignments to the UUP.
The assessment of Equity as referred to in item 4 is based on the Company's latest financial statements audited by a public accountant registered with the Financial Services Authority.

B. Procedures for Applying for UUP Formation License

The UUP may only conduct business activities after obtaining a UUP formation license from the Financial Services Authority.
To obtain the UUP formation license as referred to in item 1, the Board of Directors submits an application for the UUP formation license to the Financial Services Authority, attaching documents as listed in Format I of Appendix I, which is an integral part of this Decision of the Commissioners Board of the Financial Services Authority.
The Financial Services Authority provides approval for the UUP formation license application as referred to in item 2 within a maximum of 20 (twenty) working days from the date the complete application documents are received.
In providing approval for the UUP formation license application as referred to in item 3, the Financial Services Authority conducts an analysis of:
a. document completeness; b. fulfillment of Equity as referred to in Roman II letter A item 3; and
c. feasibility of the UUP's work plan.
In the event that the Financial Services Authority's analysis as referred to in item 4 reveals missing documents, the Board of Directors must submit the complete documents within a maximum of 20 (twenty) working days from the date of the document completeness request letter from the Financial Services Authority.
If within 20 (twenty) working days from the date of the document completeness request letter as referred to in item 5, the Financial Services Authority has not received a response to the document completeness request, the Company is deemed to have cancelled the UUP formation license application.
In the event that the Board of Directors has submitted the complete documents as referred to in item 5, the Financial Services Authority provides approval in accordance with the provisions as referred to in item 3.
In the event that the UUP formation license application is approved, the Financial Services Authority issues an approval letter.
The Company that has obtained a UUP formation license from the Financial Services Authority must transfer the assets, liabilities, and equity of guarantees based on government assignments that were owned by the Company prior to the implementation of this Decision of the Commissioners Board of the Financial Services Authority.

C. UUP Branch Offices

In conducting its business activities, the UUP may use the Company's office network as UUP branch offices.
The UUP branch offices as referred to in item 1 have the authority to:
a. decide and sign Guarantee Certificates or Kafalah Certificates; and b. decide to pay or reject Claims.
The UUP must report each use of the Company's office network as a UUP branch office having the authority as referred to in item 2 to the Financial Services Authority within a maximum of 20 (twenty) working days from the date such branch office begins operations.
The reporting of the use of the Company's office network as a UUP branch office as referred to in item 3 must be submitted by the UUP Head to the Financial Services Authority together with the list of document requirements for reporting the use of the Company's office network as a UUP branch office as listed in Format II of Appendix I, which is an integral part of this Decision of the Commissioners Board of the Financial Services Authority.

III. ORGANS AND SUPPORTING RESOURCES OF UUP
A. Board of Directors

The Company must have at least 1 (one) Board of Directors member who oversees the function of organizing UUP business activities and is responsible for the organization of UUP business activities.
The Board of Directors member overseeing the function of organizing UUP business activities as referred to in item 1 may come from a new candidate for Board of Directors members or be held concurrently by an existing Board of Directors member who also oversees other functions within the Company.
Concurrent positions as referred to in item 2 refer to regulations regarding concurrent positions regulated in Financial Services Authority Regulations concerning good corporate governance for insurance companies or Financial Services Authority Regulations concerning licensing and institutional matters for the insurance and reinsurance industry.
The Board of Directors member overseeing the function of organizing UUP business activities as referred to in item 1 must have competence in the field of guarantees and commitment to the development of the UUP.
Fulfillment of competence in the field of guarantees as referred to in item 4 refers to regulations regulated in Financial Services Authority Regulations concerning the development of human resource quality for insurance companies, guarantee institutions, pension funds, and special institutions in the fields of insurance, guarantees, and pension funds.
For Board of Directors members overseeing the function of organizing UUP business activities who come from new candidates for Board of Directors members, they must meet the fit and proper test assessment in accordance with Financial Services Authority Regulations concerning the fit and proper test for key parties of financial service institutions.
The appointment of existing Board of Directors members of the Company as Board of Directors members overseeing the function of organizing UUP business activities as referred to in item 2 must be reported by the Company to the Financial Services Authority no later than 10 (ten) working days after the effective date of appointment.
The reporting of the appointment of Board of Directors members overseeing the function of organizing UUP business activities as referred to in item 7 must be submitted by the Board of Directors to the Financial Services Authority together with the list of document requirements for reporting the appointment of Board of Directors members overseeing the function of organizing UUP business activities as listed in Format III of Appendix I, which is an integral part of this Decision of the Commissioners Board of the Financial Services Authority.
In the event that based on assessments or supervision results by the Financial Services Authority, the Board of Directors member overseeing the function of organizing UUP business activities and held concurrently by a Board of Directors member overseeing other functions within the Company as referred to in item 2 does not or lacks competence in the field of guarantees and commitment to the development of the UUP, the Financial Services Authority has the authority to order the Company to appoint a replacement for the Board of Directors member overseeing the function of organizing UUP business activities.

B. UUP Head

The UUP must be led by a UUP Head who is an executive official as regulated in Financial Services Authority Regulations concerning business licensing and institutional matters for insurance companies, Sharia insurance companies, reinsurance companies, and Sharia reinsurance companies.
The UUP Head as referred to in item 1 is responsible for:
a. all operational activities of the UUP; and b. the Board of Directors member overseeing the function of organizing UUP business activities.
In the event of a vacancy in the UUP Head position or if the incumbent UUP Head cannot perform duties for more than 3 (three) months, the Company must appoint an acting UUP Head.
The appointment of an acting UUP Head as referred to in item 3 must be reported by the Company to the Financial Services Authority no later than 10 (ten) working days after the effective date of appointment.
The appointment of an acting UUP Head as referred to in item 3 must be subject to a self-assessment by the Company against the candidate executive officials as regulated in Financial Services Authority Regulations concerning business licensing and institutional matters for insurance companies, Sharia insurance companies, reinsurance companies, and Sharia reinsurance companies.
The Company must appoint a definitive UUP Head no later than 6 (six) months from the date of the acting UUP Head appointment as referred to in item 3.

C. UUP Branch Heads

UUP branch offices must be led by a UUP branch head.
The UUP branch head as referred to in item 1 may be held concurrently by a branch head at the Company's branch office.
The UUP branch head as referred to in item 1 is responsible for:
a. all operational activities of the UUP branch office; and b. the UUP Head.

IV. GUARANTEE AND SHARIA GUARANTEE BUSINESS ACTIVITIES CONDUCTED BY UUP
A. Scope of UUP Business

The scope of UUP business activities is guarantee business based on government assignments, for example, the business activity of guaranteeing People's Business Credits (KUR).
The UUP may only guarantee the risk of failure to fulfill financial obligations by the Guaranteed Party.
Guarantee business activities conducted by the UUP must involve three main parties, namely the Guarantee Recipient, the Guaranteed Party, and the Guarantor.
The UUP acting as the Guarantor has the right of recourse for the fulfillment of the Guaranteed Party's financial obligations in the event that the Guarantor has fulfilled its obligations to the Guarantee Recipient if the Guaranteed Party fails to fulfill financial obligations.
In the implementation of providing Guarantees, the UUP may conduct feasibility analysis of prospective Guaranteed Parties.
In the feasibility analysis of prospective Guaranteed Parties as referred to in item 5 conducted by the Guarantee Recipient, the UUP must ensure that the quality of Credit, Financing, or Sharia-Based Financing is in the 'performing' category at the start of the Guarantee/Sharia Guarantee.

B. Guarantee Certificates and Kafalah Certificates

Guarantee business activities conducted by the UUP as referred to in Section A item 1 must be formulated in the form of Guarantee Certificates or Kafalah Certificates which must contain at least the following provisions:
a. the name and address of the UUP, Guarantee Recipient, and Guaranteed Party; b. a description of the benefits of the Guarantee/Sharia Guarantee;
c. the type of Guarantee/Sharia Guarantee;
d. the value of the Guarantee/Sharia Guarantee; e. the value of the guarantee fee or kafalah fee; f. the duration of the Guarantee; g. the termination of the Guarantee/Sharia Guarantee, whether from the UUP or from the Guarantee Recipient or Guaranteed Party, including the conditions, causes, obligations of each party, and rights or benefits obtained. For example: termination of the Guarantee/Sharia Guarantee conducted when the Guaranteed Party performs accelerated repayment of the Guaranteed Party's financial obligations to the Guarantee Recipient; and h. the adjustment of the Guarantee/Sharia Guarantee in the event of changes in the principal agreement.
In issuing Guarantee Certificates or Kafalah Certificates as referred to in item 1, the UUP must meet the following provisions:
a. attached with supporting documents that are an integral part of the Guarantee Certificate or Kafalah Certificate, if any; b. if issued within the jurisdiction of Indonesia, drafted in the Indonesian language;
c. may be issued in foreign languages or regional languages alongside the Indonesian language, if necessary; and/or
d. may be issued in printed or electronic form, if necessary.
In the event that the UUP will conduct business activities by issuing Guarantee Certificates or Kafalah Certificates in electronic form as referred to in item 2 letter d, the UUP must report to the Financial Services Authority by attaching documents:
a. sample formats of Guarantee Certificates or Kafalah Certificates; b. standard operating procedures for the issuance and delivery of Guarantee Certificates or Kafalah Certificates; and
c. verification and proof of authenticity of electronic signatures.
Guarantees and Sharia Guarantees are binding and cannot be unilaterally cancelled.
Guarantees and Sharia Guarantees may be cancelled and excluded from the provisions as referred to in item 4, in the event that:
a. the Guarantee Recipient and/or Guaranteed Party is proven to have provided false information, data, or documents; b. the Guarantee Recipient and/or Guaranteed Party is proven to have concealed information, data, or documents that do not comply with guarantee regulations; and/or
c. bad faith on the part of the Guarantee Recipient and/or Guaranteed Party is proven.

C. Application of Prudential Principles and Risk Management

In conducting business activities, the UUP applies adequate prudential principles and risk management.
The application of adequate prudential principles and risk management as referred to in item 1 is conducted at least by:
a. forming Claim reserves; b. forming general reserves;
c. reinsurance of Guarantees/Sharia Guarantees;
d. having own retention for each Guarantee/Sharia Guarantee; and e. optimizing the capacity of Guarantees/Sharia Guarantees.
The calculation of Claim reserves as referred to in item 2 letter a is conducted based on applicable financial accounting standards in Indonesia relevant to the UUP.

FORMAT I APPLICATION FOR ESTABLISHMENT LICENSE OF GUARANTEE BUSINESS UNIT (UUP) To:
Executive Head of Insurance, Guarantee, and Pension Fund Supervision Financial Services Authority (Otoritas Jasa Keuangan) Attention: Head of Licensing, Special Examination, and Insurance, Guarantee, and Pension Fund Quality Control Department Wisma Mulia 2 Building, 11th Floor Jalan Jenderal Gatot Subroto Kav. 42 Jakarta 12710

Referring to the Regulation of the Board of Commissioners of the Financial Services Authority Number ... Year ... concerning Guarantee Business Units in General Insurance Companies and Sharia General Insurance Companies, we hereby:
Company Name: .....
Address: .....
City: .....
Province: .....
Phone/Fax No.: .....
Email: .....
submit an application for a license to establish a Guarantee Business Unit.

To complete the aforementioned application, we hereby submit the following documents:

A copy of the Articles of Association stating the company's purpose and objectives, namely conducting guarantee business activities based on government assignment, accompanied by a photocopy of proof of approval and/or proof of receipt of notification from the competent authority;
A Board of Directors decision approving the transfer of the guarantee portfolio, accompanied by the transfer of all assets, liabilities, and Equity of the guarantee business activities based on government assignment that have been owned;
The Company's latest audited financial statements audited by a public accountant registered with the Financial Services Authority;
A list of the guarantee portfolio as referred to in item 2;
The initial financial statements of the UUP, separated from the Company's business activities;
The UUP organizational structure, completed with job descriptions, authorities, responsibilities, and work procedures;
Data on the UUP Management, including:
a. Photocopy of identification in the form of an ID card (KTP) or valid passport; b. Photocopy of Taxpayer Identification Number (NPWP);
c. Curriculum vitae completed with a 4 x 6 cm color photo;
d. Proof of appointment as UUP Management; e. Proof of competence in the field of guarantee; and f. A stamped statement letter from the concerned party stating:
1. Does not have non-performing loans and/or financing;
2. Is not included as a party prohibited from becoming a shareholder or a party that manages, supervises, and/or has significant influence on a financial services institution;
3. Has never been sentenced for committing criminal acts in the field of financial services business and/or the economy based on a court decision that has had permanent legal force in the last 5 (five) years;
4. Has never been sentenced for committing criminal acts based on a court decision that has had permanent legal force in the last 5 (five) years;
5. Has never been declared bankrupt or guilty causing a company to be declared bankrupt based on a court decision that has had permanent legal force in the last 5 (five) years; and
6. Has never been a PSP, member of the Board of Directors, member of the Board of Commissioners, Controller, or member of the Sharia Supervisory Board (DPS) in a financial services company whose business license was revoked due to violations in the last 5 (five) years;
The UUP work plan to be opened for the first 3 (three) years, which at least contains:
a. Monthly cash flow projections and the underlying assumptions starting from when the UUP conducts operational activities and projections of the financial position report and financial performance report; and b. Other information.
A copy of the Company's risk management guidelines; and
The Company's administration system and data management infrastructure supporting the preparation and submission of reports to the Financial Services Authority.

We inform that for the purpose of this application for a license to establish a Guarantee Business Unit, you may contact Mr./Ms. ..., via email ... or phone number ....

This is our application, and for your attention, Mr./Madam, we express our gratitude.

Board of Directors
Company.................
………………………………

FORMAT II REPORT ON THE USE OF THE COMPANY'S OFFICE NETWORK AS A UUP BRANCH OFFICE To:
Executive Head of Insurance, Guarantee, and Pension Fund Supervision Financial Services Authority (Otoritas Jasa Keuangan) Attention: Head of Licensing, Special Examination, and Insurance, Guarantee, and Pension Fund Quality Control Department Wisma Mulia 2 Building, 11th Floor Jalan Jenderal Gatot Subroto Kav. 42 Jakarta 12710

Referring to the Regulation of the Board of Commissioners of the Financial Services Authority Number .. Year ... concerning Guarantee Business Units in General Insurance Companies and Sharia General Insurance Companies, we hereby:
Company Name: .....
Address: .....
City: .....
Province: .....
Phone/Fax No.: .....
Email: .....
report that we have used the Company's office network as a UUP branch office…. on date .....

As supporting data, we hereby submit the following documents:

Data on the UUP branch office management, including:
a. Photocopy of identification in the form of an ID card (KTP) or valid passport; and b. Curriculum vitae;
Data on the complete address of the UUP branch office accompanied by proof of ownership or control of the office building; and
Organizational structure, number, and composition of personnel of the UUP branch office.

We inform that for the purpose of this report, you may contact Mr./Ms. ..., via email ... or phone number ....

This is our report, and for your attention, Mr./Madam, we express our gratitude.

UUP Management
Company.................

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

FORMAT III REPORT ON THE APPOINTMENT OF BOARD MEMBERS WHO OVERSEE THE UUP IMPLEMENTATION FUNCTION To:
Executive Head of Insurance, Guarantee, and Pension Fund Supervision Financial Services Authority (Otoritas Jasa Keuangan) Attention: Head of Licensing, Special Examination, and Insurance, Guarantee, and Pension Fund Quality Control Department Wisma Mulia 2 Building, 11th Floor Jalan Jenderal Gatot Subroto Kav. 42 Jakarta 12710

Referring to the Regulation of the Board of Commissioners of the Financial Services Authority Number .. Year ... concerning Guarantee Business Units in General Insurance Companies and Sharia General Insurance Companies, we hereby:
Company Name: .....
Address: .....
City: .....
Province: .....
Phone/Fax No.: .....
Email: .....
report that we have appointed .... with the position .... as the Director who oversees the UUP implementation function on date ...

As supporting data, we hereby submit the following documents:

A copy of the RUPS minutes or equivalent; and
The Company's organizational structure depicting the job descriptions, authorities, and responsibilities of the Board of Directors along with the functions and/or units of work under the Board of Directors.

We inform that for the purpose of this report, you may contact Mr./Ms. ..., via email ... or phone number ....

This is our report, and for your attention, Mr./Madam, we express our gratitude.

Board of Directors
Company.................
………………………………

EXECUTIVE HEAD OF INSURANCE,
GUARANTEE,
AND PENSION FUND SUPERVISION
FINANCIAL SERVICES AUTHORITY
REPUBLIC OF INDONESIA,
OGI PRASTOMIYONO signed.

APPENDIX II
REGULATION OF THE BOARD OF COMMISSIONERS OF THE FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA NUMBER 39/PADK.05/2025 CONCERNING GUARANTEE BUSINESS UNITS IN GENERAL INSURANCE COMPANIES AND SHARIA GENERAL INSURANCE COMPANIES

I. REPORTING
A. Monthly Reports

UUP must submit monthly reports that are complete, accurate, and timely to the Financial Services Authority.
Monthly reports as referred to in item 1 consist of:
a. financial position report; b. comprehensive income statement, currently known as the income statement and other comprehensive income report;
c. cash flow report;
d. asset and liability matching analysis report; and e. other reports.
Reports as referred to in item 2 letters a through c are prepared based on the applicable financial accounting standards in Indonesia.
The preparation of monthly reports as referred to in item 2 refers to the general explanation of monthly report preparation as contained in Format I Appendix II, which is an integral part of this Regulation of the Board of Commissioners of the Financial Services Authority.
The form and structure of monthly reports as referred to in item 2 are as contained in Format II Appendix II, which is an integral part of this Regulation of the Board of Commissioners of the Financial Services Authority.

B. Time of Submission of Monthly Reports

UUP submits monthly reports as referred to in Part I.A item 1 to the Financial Services Authority no later than the 10th of the following month.
If the deadline for submitting monthly reports as referred to in item 1 falls on a holiday, the deadline for submitting monthly reports is on the next working day.
If the deadline for submitting monthly reports as referred to in item 1 falls on a national holiday or shared holiday, the Financial Services Authority has the authority to set the submission due date.

II. Procedure for Submission of Documents and Reports

Submission of the following documents:
a. application for UUP establishment license; b. use of the Company's office network as a UUP branch office; and
c. report on the appointment of Board members who oversee the UUP implementation function,
is submitted to the Financial Services Authority electronically through the Financial Services Authority's data communication network system.
Submission of monthly reports as referred to in Part I.A item 1 is conducted through the Financial Services Authority's reporting system.
In the event that the Financial Services Authority's data communication network system as referred to in item 1 and the Financial Services Authority's reporting system as referred to in item 2 are not yet available, the submission of documents as referred to in item 1 and monthly reports as referred to in item 2 is submitted online through the Financial Services Authority's mailing room service.
In the event that the Financial Services Authority's reporting system as referred to in item 2 experiences technical disturbances or force majeure so that UUP cannot submit monthly reports as referred to in item 2, the Financial Services Authority notifies UUP of the technical disturbance or force majeure through:
a. the Financial Services Authority's reporting system; and/or b. a letter from the Financial Services Authority.
UUP experiencing technical disturbances or force majeure so that it cannot submit monthly reports as referred to in Part I.A item 1 until the submission deadline, notifies the Financial Services Authority.
In the event of technical disturbances or force majeure as referred to in items 4 and 5, the Financial Services Authority sets a postponement of the submission deadline for monthly reports as referred to in Part I.A item 1.
Force majeure as referred to in items 4 and 5 includes, among others, fire, mass riots, war, armed conflict, sabotage, pandemic, cyber attacks, as well as natural disasters, non-natural disasters, and/or social disasters that disrupt UUP operational activities, which can be proven with a statement from the competent authority official.

FORMAT I GENERAL EXPLANATION OF REPORT PREPARATION
I. Reporting Purpose
Monthly Reports prepared according to the system established in this Appendix are intended to collect and compile UUP statistical data individually and collectively in order to:
a. regulate and supervise UUP; b. form statistics for the needs of insurance, guarantee, and pension industry analysis; and
c. fulfill UUP internal needs,
for which purpose, UUP submits reports correctly, completely, and within the established deadlines.

II. Reporting Principles
This reporting system adopts basic preparation principles referring to regulations established by the Financial Services Authority and Financial Accounting Standards (PSAK) as well as Interpretations of Financial Accounting Standards (ISAK). UUP transaction accounting is carried out in accordance with relevant financial accounting standards for UUP.

III. Filling Out Report Forms
Filling out report forms is done by entering data automatically in alphanumeric form using data entry programs, and all financial reports are presented in full Rupiah units.

FORMAT II FORM AND STRUCTURE OF REPORTS FOR UUP
I. UUP PROFILE REPORT
A. FORM 0000 UUP COMPANY PROFILE

FORM 0000 (UUP PROFILE) FORM
FORM 0000 UUP PROFILE is prepared according to the following format:
COMPANY PROFILE a. Company Name b. Taxpayer Identification Number (NPWP)
c. Office Address
d. Company Ownership Status e. Legal Entity Form f. Establishment Date g. Type of Business Activities Conducted h. Reporting Period
i. Company Organ
1. Number of Board of Directors Members
  j. Name of UUP Management k. Office Network Data
2. UUP Office
3. Branch Office
  l. Number of Employees
4. UUP Office
5. Branch Office
  m. Report Compiler and Person in Charge
6. Report Compiler
  a) Full Name b) Position c) Phone Number d) Mobile Number e) Email Address
7. Person in Charge of Report
  a) Full Name b) Position c) Phone Number d) Mobile Number e) Email Address
EXPLANATION OF FORM 0000 (UUP PROFILE)
FORM 0000 UUP PROFILE contains all information regarding the UUP profile. a. Company Name This position is filled with the UUP name including its legal entity form. b. Taxpayer Identification Number (NPWP) This position is filled with the UUP NPWP.
c. Office Address
This position is filled with the complete address of the UUP office. d. Company Ownership Status This position is filled with information:

Indonesian citizens and/or Indonesian legal entities that are directly or indirectly wholly owned by Indonesian citizens; or
Indonesian citizens and/or Indonesian legal entities that are directly or indirectly wholly owned by Indonesian citizens, together with foreign citizens or foreign legal entities that must be a Company having similar business or a parent company where one of its subsidiaries operates in a similar insurance business field.
e. Legal Entity Form
This position is filled with the UUP legal entity form, consisting of:
Limited Liability Company;
Cooperative; or
Joint Business that existed at the time Law Number 40 of 2014 concerning Insurance was enacted.
f. Establishment Date
This position is filled with the day, month, and year of UUP establishment. g. Type of Business Activities Conducted This position is filled with the name of guarantee business activities based on government assignment. h. Reporting Period This position is filled with the end date of the reporting period month, for example, January 31, 2023.
i. Company Organ
This position is filled with the number of UUP Directors. j. Name of UUP Management This position is filled with the name of UUP Management. k. Office Network Data This position is filled with the number of office networks, namely:
1) UUP Office; and
2) UUP Branch Office.
This position is detailed in FORM 0020: UUP BRANCH OFFICE DETAILS.
l. Number of Employees
This position is filled with the number of employees owned by UUP, covering all employees at:
1) UUP Office; and
2) UUP Branch Office.
This position is detailed in FORM 0030: EMPLOYEE NUMBER DETAILS. m. Report Compiler and Person in Charge
1) Report Compiler
This position is filled with complete data of UUP personnel acting as report compiler officers. a) Full Name This position is filled with the full name of the report compiler officer. b) Position This position is filled with the position of the report compiler officer. c) Phone Number This position is filled with the phone number of the department/division/unit of work of the Board member in charge of the report. d) Mobile Number This position is filled with the mobile number of the report compiler officer. e) Email Address This position is filled with the email address of the report compiler officer.
2) Person in Charge of Report
This position is filled with complete data of Board members acting as the person in charge of the report. a) Full Name This position is filled with the name of the Board member in charge of the report. b) Position This position is filled with the position of the Board member in charge of the report. c) Phone Number This position is filled with the phone number of the department/division/unit of work of the Board member in charge of the report. d) Mobile Number This position is filled with the mobile number of the Board member in charge of the report. e) Email Address This position is filled with the email address of the Board member in charge of the report.

B. FORM 0020: UUP BRANCH OFFICE DETAILS

FORM 0020 (UUP BRANCH OFFICE DETAILS) FORM
FORM 0020: UUP BRANCH OFFICE DETAILS is prepared according to the following format:
1) 2) 3)
Type of Office Number of Reporting Letter Date of Reporting Letter 4) Location a) Address b) District c) Regency/City d) Postal Code
5) 6) 7) 8) 9)
Phone Number Number of
Workforce
Name of
Person in Charge of Office
Date of
Operational Start
Office Building
Ownership
10)
Number of Employees a) Male b) Female
EXPLANATION OF FORM 0020 (UUP BRANCH OFFICE DETAILS)
FORM 0020: UUP BRANCH OFFICE DETAILS contains branch office information as follows:
1) Type of Office
This position is filled with the name/title of the branch office.
2) Number of Reporting Letter
This position is filled with the number of the letter from the Financial Services Authority regarding the report on the opening of the branch office.
3) Date of Reporting Letter
This position is filled with the date of the letter from the Financial Services Authority regarding the report on the opening of the branch office.
4) Location
a) Address
This position is filled with the complete address of the branch office. b) District This position is filled with the name of the district where the branch office is located. c) Regency/City This position is filled with the location of the regency/city where the branch office is located. d) Postal Code This position is filled with the postal code number of the branch office's domicile.
5) Phone Number
This position is filled with the area code and phone number of each branch office.
6) Number of Workforce
This position is filled with the number of workforce located in offices other than the UUP office, including the person in charge of the branch office, permanent workforce, contract workforce, and outsourcing workforce.
7) Name of Person in Charge of Office
This position is filled with the name of the person in charge of each branch office.
8) Date of Operational Start
This position is filled with the date the branch office started operating.
9) Office Building Ownership
This position is filled with the status of office building ownership, for example, owned by UUP or rented.
10) Number of Employees
a) Male
This position is filled with the number of male employees. b) Female This position is filled with the number of female employees.

C. FORM 0030: EMPLOYEE NUMBER DETAILS

FORM 0030 (EMPLOYEE NUMBER DETAILS) FORM
FORM 0030: EMPLOYEE NUMBER DETAILS is prepared according to the following format:
1) 2)
Employment Status Number of Employees a) Permanent Employees b) Contract Employees c) Outsourced Employees Total

2. EXPLANATION OF FORM 0030 (EMPLOYEE NUMBER DETAILS)
4. FORM 0030: EMPLOYEE NUMBER DETAILS contains information on the number of employees based on employment status, namely permanent employees, contract employees, or outsourced workforce at UUP.
1) Employment Status
a) Permanent Employees
This position is filled with the number of permanent employees owned by UUP. b) Contract Employees This position is filled with the number of contract employees owned by UUP. c) Outsourced Employees This position is filled with the number of outsourced employees owned by UUP.
2) Number of Employees
This position is filled with the number of employees owned by UUP based on their employment status.

II. UUP FINANCIAL REPORTS
A. FORM 1100 (UUP FINANCIAL POSITION REPORT)

FORM 1100 (FINANCIAL POSITION REPORT) FORM
FORM 1100 (UUP FINANCIAL POSITION REPORT) is prepared according to the following format:
Item Amount a. ASSETS
1) Current Assets
a) Cash and Bank Deposits b) Investments
i. Bank Deposits
ii. Government Securities/Sharia Government Securities
iii. Securities Issued by Bank Indonesia/Sharia Securities Issued by Bank Indonesia
iv. Corporate Bonds/Corporate Sukuk
v. Stocks Listed on the Indonesia Stock Exchange
vi. Asset-Backed Securities/Asset-Backed Sharia Securities
vii. Mutual Funds/Sharia Mutual Funds
viii. Medium Term Notes/Medium Term Notes Sharia
ix. Repurchase Agreement/Repurchase Agreement Sharia
x. Real Estate Investment Funds in the Form of Collective Investment Contracts/Real Estate Investment Sharia Funds in the Form of Collective Investment Contracts
xi. Land and Buildings
xii. Direct Investments in Companies in the Financial Services Sector in Indonesia/Direct Investments in Companies in the Sharia Financial Services Sector in Indonesia
xiii. Regional Bonds
xiv. Infrastructure Investment Funds in the Form of Collective Investment Contracts
xv. Others
c) Guarantee Service Fee Receivables (Guarantee Service Fee Receivables)/Kafalah Service Fee Receivables (Kafalah Service Fee Receivables) d) Co-Guarantee Receivables e) Reinsurance Receivables/Reinsurance Sharia Receivables/Re-Guarantee Receivables/Re-Guarantee Sharia Receivables

Item Amount f) Accrued Income g) Prepaid Expenses h) Receivables in the Framework of Guarantee Restructuring i) Deferred Tax Assets j) Fixed Assets – Net k) Intangible Assets – Net l) Other Assets Total Current Assets
2) Non-Current Assets
a) Investments
i. Bank Deposits
ii. Government Securities/Sharia Government Securities
iii. Securities Issued by Bank Indonesia/Sharia Securities Issued by Bank Indonesia
iv. Corporate Bonds/Corporate Sukuk
v. Stocks Listed on the Indonesia Stock Exchange
vi. Asset-Backed Securities/Asset-Backed Sharia Securities
vii. Mutual Funds/Sharia Mutual Funds
viii. Medium Term Notes/Medium Term Notes Sharia
ix. Repurchase Agreement/Repurchase Agreement Sharia
x. Real Estate Investment Funds in the Form of Collective Investment Contracts/Real Estate Investment Sharia Funds in the Form of Collective Investment Contracts
xi. Land and Buildings
xii. Direct Investments in Companies in the Financial Services Sector in Indonesia/Direct Investments in Companies in the Sharia Financial Services Sector in Indonesia
xiii. Regional Bonds
xiv. Infrastructure Investment Funds in the Form of Collective Investment Contracts
xv. Others
b) Guarantee Service Fee Receivables/Kafalah Service Fee Receivables c) Co-Guarantee Receivables

Item Amount d) Reinsurance Receivables/Reinsurance Sharia Receivables/Re-Guarantee Receivables/Re-Guarantee Sharia Receivables e) Accrued Income f) Prepaid Expenses g) Receivables in the Framework of Guarantee Restructuring h) Deferred Tax Assets i) Fixed Assets – Net j) Intangible Assets – Net k) Other Assets Total Non-Current Assets b. Liabilities
1) Current Liabilities
a) Claim Payables b) Claim Reserves c) Guarantee Service Fee Accumulation/Kafalah Service Fee Accumulation d) Deferred Guarantee Service Fee/Deferred Kafalah Service Fee e) Tax Payables f) Commission Payables g) Co-Guarantee Claim Payables h) Co-Guarantee Guarantee Service Fee/Co-Guarantee Kafalah Service Fee Payables i) Reinsurance Premium Payables/Reinsurance Sharia Contribution Payables/Re-Guarantee Guarantee Service Fee/Re-Guarantee Kafalah Service Fee j) Accrued Expenses k) Deferred Tax Liabilities l) Mandatory Convertible Bonds m) Post-Employment Benefit Liabilities n) Other Liabilities Total Current Liabilities
2) Non-Current Liabilities
a) Claim Payables b) Guarantee Service Fee Accumulation/Kafalah Service Fee Accumulation c) Deferred Guarantee Service Fee/Deferred Kafalah Service Fee d) Tax Payables e) Commission Payables f) Co-Guarantee Claim Payables g) Co-Guarantee Guarantee Service Fee/Co-Guarantee Kafalah Service Fee Payables h) Reinsurance Premium Payables/Reinsurance Sharia Contribution Payables/Re-Guarantee Guarantee Service Fee/Re-Guarantee Kafalah Service Fee i) Accrued Expenses j) Deferred Tax Liabilities k) Mandatory Convertible Bonds l) Post-Employment Benefit Liabilities m) Other Liabilities Total Non-Current Liabilities

Pos Jumlah
c. Equity
1) Capital
a) Paid-up Capital of UUP b) Capital Deposits Received in Advance
2) Reserves
a) General Reserve b) Specific Reserve c) Other Reserves
3) Grants
4) Retained Earnings/(Accumulated Deficit)
5) Profit/(Loss) for the Current Year
6) Other Comprehensive Income
Total Equity

EXPLANATION OF FORM 1100 (FINANCIAL POSITION REPORT)
FORM 1100 (UUP FINANCIAL POSITION REPORT) contains the UUP's financial position report, providing detailed explanations of asset positions, liability positions, and equity positions, with the following explanations:
a. ASSETS
1) Current Assets
Current assets are assets that will be realized, or are intended to be sold or used, in the normal operating cycle, for trading purposes, or are expected to be realized within 12 (twelve) months after the reporting date by the UUP. a) Cash and Bank Deposits This item is filled with the amount of cash in hand in the form of banknotes and coins that are legal tender in Indonesia, as well as giro funds in banks. The definition of cash also includes foreign banknotes and coins that are still valid as legal tender. b) Investments This item is filled with the placement of funds by the UUP in the form of:
i. Bank Deposits
ii. Government Securities/Sharia Government Securities
iii. Securities Issued by Bank Indonesia/Sharia Securities Issued by Bank Indonesia
iv. Corporate Bonds/Corporate Sukuk
v. Stocks Listed on the Indonesia Stock Exchange
vi. Asset-Backed Securities/Sharia Asset-Backed Securities
vii. Mutual Funds/Sharia Mutual Funds
viii. Medium Term Notes/Medium Term Notes Sharia
ix. Repurchase Agreement/Repurchase Agreement Sharia
x. Real Estate Investment Funds in the Form of Collective Investment Contracts/ Sharia Real Estate Investment Funds in the Form of Collective Investment Contracts
xi. Land and Buildings
xii. Direct Investments in Companies in the Financial Services Sector in Indonesia/ Direct Investments in Companies in the Sharia Financial Services Sector in Indonesia
xiii. Regional Bonds
xiv. Infrastructure Investment Funds in the Form of Collective Investment Contracts
xv. Others,
which are permitted in accordance with applicable regulations.
This item is detailed in FORM 2100: LIST OF INVESTMENT ASSETS DETAILS. c) Guarantee Service Fee Receivables (Guarantee Service Fee Receivables)/Kafalah Service Fee Receivables (Kafalah Service Fee Receivables) This item is filled with Guarantee Service Fee Receivables/Kafalah Service Fee Receivables from the Indonesian Government, both central and regional, in connection with guarantee business activities that are government-assigned programs, such as the People's Business Credit (KUR) guarantee program. UUPs that receive assignments from the government must prove this with assignment evidence. This item is detailed in FORM 2200: LIST OF GUARANTEE SERVICE FEE/KAFALA SERVICE FEE RECEIVABLES DETAILS. d) Co-Guarantee Receivables (Co-Guarantee Receivables) This item is filled with receivables from co-guarantee partners in connection with claim payments that are the responsibility of the co-guarantee partner. This item is detailed in FORM 2300: LIST OF CO-GUARANTEE RECEIVABLES AND REINSURANCE/SHARIA REINSURANCE/RE-GUARANTEE/SHARIA RE-GUARANTEE DETAILS. e) Reinsurance Receivables/Sharia Reinsurance Receivables/Re-guarantee Receivables/Sharia Re-guarantee Receivables This item is filled with receivables from reinsurance/sharia reinsurance partners or re-guarantee/sharia re-guarantee partners in connection with claim payments that are the responsibility of the reinsurance/sharia reinsurance partners or re-guarantee/sharia re-guarantee partners. This item is detailed in FORM 2300: LIST OF CO-GUARANTEE RECEIVABLES AND REINSURANCE/SHARIA REINSURANCE/RE-GUARANTEE/SHARIA RE-GUARANTEE DETAILS. f) Accrued Income This item is filled with UUP income that has been recognized in the reporting period but payment has not yet been received, such as income from bank deposit interest where payment has not yet been received. g) Prepaid Expenses This item is filled with payments for goods and/or services that will be used or provide benefits in the future. Some items included in the prepaid expense category include prepaid rent, prepaid reinsurance Guarantee Service Fee/Sharia Kafalah Service Fee, prepaid co-guarantee Guarantee Service Fee/Kafalah Service Fee, and prepaid insurance. h) Receivables in the Framework of Guarantee Restructuring This item is filled with loans provided by the UUP in the framework of guarantee restructuring. i) Deferred Tax Assets This item is filled with the amount of recoverable income tax in future periods as a result of deductible temporary differences and remaining loss compensation. j) Fixed Assets – Net This item is filled with tangible assets owned by the UUP and used in operational activities in accordance with applicable financial accounting standards. This item is detailed in FORM 2500: LIST OF FIXED ASSETS – NET DETAILS. k) Intangible Assets – Net This item is filled with identifiable assets that do not have a physical form and are owned by the UUP for use in operational activities. This item is presented net after considering the
accumulation of amortization of intangible assets. l) Other Assets This item is filled with other assets that cannot be classified into any of the items in letters a) through k) above. This item is detailed in FORM 2400: LIST OF OTHER ASSETS DETAILS.
2) Non-Current Assets
Non-current assets are assets that will be realized, or are intended to be sold or used, in the normal operating cycle, for trading purposes, or are expected to be realized within a period of more than 12 (twelve) months after the reporting date by the UUP. a) Investments This item is filled with the placement of funds by the UUP in the form of:
i. Bank Deposits
ii. Government Securities/Sharia Government Securities
iii. Securities Issued by Bank Indonesia/Sharia Securities Issued by Bank Indonesia
iv. Corporate Bonds/Corporate Sukuk
v. Stocks Listed on the Indonesia Stock Exchange
vi. Asset-Backed Securities/Sharia Asset-Backed Securities
vii. Mutual Funds/Sharia Mutual Funds
viii. Medium Term Notes/Medium Term Notes Sharia
ix. Repurchase Agreement/Repurchase Agreement Sharia
x. Real Estate Investment Funds in the Form of Collective Investment Contracts/ Sharia Real Estate Investment Funds in the Form of Collective Investment Contracts
xi. Land and Buildings
xii. Direct Investments in Companies in the Financial Services Sector in Indonesia/ Direct Investments in Companies in the Sharia Financial Services Sector in Indonesia
xiii. Regional Bonds
xiv. Infrastructure Investment Funds in the Form of Collective Investment Contracts
xv. Others,
which are permitted in accordance with applicable regulations.
This item is detailed in FORM 2100: LIST OF INVESTMENT ASSETS DETAILS. b) Guarantee Service Fee Receivables/Kafalah Service Fee Receivables This item is filled with Guarantee Service Fee Receivables/Kafalah Service Fee Receivables from the Indonesian Government, both central and regional, in connection with guarantee business activities that are government-assigned programs, such as the People's Business Credit (KUR) guarantee program. UUPs that receive assignments from the government must prove this with assignment evidence. This item is detailed in FORM 2200: LIST OF GUARANTEE SERVICE FEE/KAFALA SERVICE FEE RECEIVABLES DETAILS. c) Co-Guarantee Receivables This item is filled with receivables from co-guarantee partners in connection with claim payments that are the responsibility of the co-guarantee partner. This item is detailed in FORM 2300: LIST OF CO-GUARANTEE RECEIVABLES DETAILS. d) Reinsurance Receivables/Sharia Reinsurance Receivables/Re-guarantee Receivables/Sharia Re-guarantee Receivables This item is filled with receivables from reinsurance/sharia reinsurance partners or re-guarantee/sharia re-guarantee partners in connection with claim payments that are the responsibility of the reinsurance/sharia reinsurance partners or re-guarantee/sharia re-guarantee partners. This item is detailed in FORM 2300: LIST OF CO-GUARANTEE RECEIVABLES AND REINSURANCE/SHARIA REINSURANCE/RE-GUARANTEE/SHARIA RE-GUARANTEE DETAILS. e) Accrued Income This item is filled with UUP income that has been recognized in the reporting period but payment has not yet been received, such as income from bank deposit interest where payment has not yet been received. f) Prepaid Expenses This item is filled with payments for goods and/or services that will be used or provide benefits in the future. Some items included in the prepaid expense category include prepaid rent, prepaid reinsurance Guarantee Service Fee/Sharia Kafalah Service Fee, prepaid co-guarantee Guarantee Service Fee/Kafalah Service Fee, and prepaid insurance. g) Receivables in the Framework of Guarantee Restructuring This item is filled with loans provided by the UUP in the framework of guarantee restructuring. h) Deferred Tax Assets This item is filled with the amount of recoverable income tax in future periods as a result of deductible temporary differences and remaining loss compensation. i) Fixed Assets – Net This item is filled with tangible assets owned by the UUP and used in operational activities in accordance with applicable financial accounting standards. This item is detailed in FORM 2500: LIST OF FIXED ASSETS – NET DETAILS. j) Intangible Assets – Net This item is filled with identifiable assets that do not have a physical form and are owned by the UUP. This item is presented net after considering the accumulation of amortization of intangible assets. k) Other Assets This item is filled with other assets that cannot be classified into any of the items in letters a) through j) above. This item is
detailed in FORM 2400: LIST OF OTHER ASSETS DETAILS. b. LIABILITIES
1) Current Liabilities
Current liabilities are liabilities that will be settled within 12 (twelve) months after the reporting date by the UUP. a) Claim Payables This item is filled with liabilities arising from the approval of claims submitted by guarantee recipients but not yet paid by the UUP. Claim payables are recognized and recorded when the claim is approved for payment (claim settled). b) Claim Reserves This item is filled with the estimate of claims that will be the responsibility of the UUP, the amount of which is recognized and recorded on the reporting date in accordance with applicable financial accounting standards and considering the formation of minimum claim reserves in accordance with applicable OJK Regulations. c) Guarantee Service Fee/Kafalah Service Fee Accumulation This item is filled with Guarantee Service Fee/Kafalah Service Fee from guarantee recipients that has not yet been identified by the UUP. d) Deferred Guarantee Service Fee/Kafalah Service Fee This item is filled with the portion of Guarantee Service Fee/Kafalah Service Fee received by the UUP that has not yet been recognized as income on the reporting date, which is calculated individually for each guarantee and the amount is set proportionally for each corresponding guarantee period. What is included in this item is deferred Guarantee Service Fee/Kafalah Service Fee. e) Tax Payables This item is filled with the amount of tax payable by the UUP. f) Commission Payables This item is filled with commission payables to other parties in connection with the closing of guarantees. This item is detailed in FORM 2600: LIST OF COMMISSION PAYABLES DETAILS. FORM 2600: LIST OF COMMISSION PAYABLES DETAILS g) Co-Guarantee Claim Payables This item is filled with liabilities in co-guarantee guarantee business together with co-guarantee partners. This item is detailed in FORM 2700: LIST OF CO-GUARANTEE CLAIM PAYABLES DETAILS. h) Co-Guarantee Guarantee Service Fee/Kafalah Service Fee Payables This item is filled with Guarantee Service Fee/Kafalah Service Fee payables that the UUP must pay to transfer claim risks. This item is detailed in FORM 2800: LIST OF CO-GUARANTEE GUARANTEE SERVICE FEE/KAFALA SERVICE FEE PAYABLES AND REINSURANCE/SHARIA REINSURANCE/RE-GUARANTEE/SHARIA RE-GUARANTEE DETAILS. i) Reinsurance Premium Payables/Sharia Reinsurance Contribution Payables/Re-guarantee Guarantee Service Fee Payables/Sharia Re-guarantee Kafalah Service Fee Payables This item is filled with reinsurance premium payables/sharia reinsurance contribution payables/re-guarantee Guarantee Service Fee payables/sharia re-guarantee Kafalah Service Fee payables that must be paid by the UUP to reinsurance companies/sharia reinsurance companies or re-guarantee companies/sharia re-guarantee companies. This item is detailed in FORM 2800: LIST OF CO-GUARANTEE GUARANTEE SERVICE FEE/KAFALA SERVICE FEE PAYABLES AND REINSURANCE/SHARIA REINSURANCE/RE-GUARANTEE/SHARIA RE-GUARANTEE DETAILS. j) Accrued Expenses This item is filled with
expenses that have occurred but payment has not yet been fulfilled, including salary expenses and rent expenses. k) Deferred Tax Liabilities This item is filled with the amount of income tax payable for future periods as a result of taxable temporary differences. l) Mandatory Convertible Bonds This item is filled with bonds issued by the UUP that must be converted into shares based on an agreement between the UUP and bondholders. This item is detailed in FORM 3000: LIST OF MANDATORY CONVERTIBLE BONDS DETAILS. m) Post-Employment Benefit Liabilities This item is filled with employee benefits other than termination benefits and equity-based benefits that are payable after the employee has completed their working period. n) Other Liabilities This item is filled with other liabilities that cannot be included or classified into any of the items in letters a) through m) above. This item is detailed in FORM 2900: LIST OF OTHER LIABILITIES DETAILS.
2) Non-Current Liabilities
Non-current liabilities are liabilities that will be settled within a period of more than 12 (twelve) months after the reporting date by the UUP. a) Claim Payables This item is filled with liabilities arising from the approval of claims submitted by guarantee recipients but not yet paid by the UUP. Claim payables are recognized and recorded when the claim is approved for payment (claim settled). b) Guarantee Service Fee/Kafalah Service Fee Accumulation This item is filled with Guarantee Service Fee/Kafalah Service Fee from guarantee recipients that has not yet been identified by the UUP. c) Deferred Guarantee Service Fee/Kafalah Service Fee This item is filled with the portion of Guarantee Service Fee/Kafalah Service Fee received by the UUP that has not yet been recognized as income on the reporting date, which is calculated individually for each guarantee and the amount is set proportionally for each corresponding guarantee period. d) Tax Payables This item is filled with the amount of tax payable by the UUP. e) Commission Payables This item is filled with commission payables to other parties in connection with the closing of guarantees. This item is detailed in FORM 2600: LIST OF COMMISSION PAYABLES DETAILS. f) Co-Guarantee Claim Payables This item is filled with liabilities in co-guarantee guarantee business together with co-guarantee partners. This item is detailed in FORM 2700: LIST OF CO-GUARANTEE CLAIM PAYABLES DETAILS. g) Co-Guarantee Guarantee Service Fee/Kafalah Service Fee Payables This item is filled with Guarantee Service Fee/Kafalah Service Fee payables that the UUP must pay to transfer claim risks. This item is detailed in FORM 2800: LIST OF CO-GUARANTEE GUARANTEE SERVICE FEE/KAFALA SERVICE FEE PAYABLES AND REINSURANCE/SHARIA REINSURANCE/RE-GUARANTEE/SHARIA RE-GUARANTEE DETAILS. h) Reinsurance Premium Payables/Sharia Reinsurance Contribution Payables/Re-guarantee Guarantee Service Fee Payables/Sharia Re-guarantee Kafalah Service Fee Payables This item is filled with reinsurance premium payables/sharia reinsurance contribution payables/re-guarantee Guarantee Service Fee payables/sharia re-guarantee Kafalah Service Fee payables that must be paid by the UUP to reinsurance companies/sharia reinsurance companies or re-guarantee companies/sharia re-guarantee companies. This item is detailed in FORM 2800: LIST OF CO-GUARANTEE GUARANTEE SERVICE FEE/KAFALA SERVICE FEE PAYABLES AND REINSURANCE/SHARIA REINSURANCE/RE-GUARANTEE/SHARIA RE-GUARANTEE DETAILS. i) Accrued Expenses This item is filled with expenses that have occurred but payment has not yet been fulfilled, including salary expenses and rent expenses. j) Deferred Tax Liabilities This item is filled with the amount of income tax payable for future periods as a result of taxable temporary differences. k) Mandatory Convertible Bonds This item is filled with bonds issued by the UUP that must be converted into shares based on an agreement between the UUP and bondholders. This item is
detailed in FORM 3000: LIST OF MANDATORY CONVERTIBLE BONDS DETAILS. l) Post-Employment Benefit Liabilities This item is filled with employee benefits other than termination benefits and equity-based benefits that are payable after the employee has completed their working period. m) Other Liabilities This item is filled with other liabilities that cannot be included or classified into any of the items in letters a) through l) above. This item is detailed in FORM 2900: LIST OF OTHER LIABILITIES DETAILS.
c. EQUITY
1) Capital
a) Paid-up Capital of UUP
This item is filled with the paid-up capital of the UUP in accordance with applicable regulations. b) Capital Deposits Received in Advance This item is filled with the amount of capital deposited but still in the recording process from the Otoritas Jasa Keuangan (Financial Services Authority).
2) Reserves
This item is filled with reserves formed in accordance with the articles of association and/or decisions of owners or the General Meeting of Shareholders, namely:
a) General Reserve
This item is filled with reserves formed from the allocation of net profit after tax used to cover losses arising from the implementation of UUP business activities. b) Specific Reserve This item is filled with the portion of profit after tax allocated for specific purposes. c) Other Reserves This item is filled with reserves that are not included in general reserves and specific reserves as referred to in letters a) and b), including reserves formed from the difference in the revaluation of fixed assets.
3) Grants
This item is filled with grants received by the UUP.
4) Retained Earnings/(Accumulated Deficit).
This item is filled with the retained/(borne) earnings/(deficit) of the UUP at the beginning of the year.
5) Profit/(Loss) for the Current Year
This item is filled with the profit/(loss) of the UUP during the accounting period up to the reporting date.
6) Other Comprehensive Income
This item is filled with the other comprehensive income/(loss) (OCI) of the UUP during the accounting period, from the beginning of the year up to the reporting date. The value of this item must be the same as the Other Comprehensive Income item in FORM 1200: COMPREHENSIVE INCOME STATEMENT.

B. FORM 1200: UUP COMPREHENSIVE INCOME STATEMENT

FORMAT OF FORM 1200 (COMPREHENSIVE INCOME STATEMENT)
Form 1200 (COMPREHENSIVE INCOME STATEMENT) is prepared in the following format:
Item Amount a. Revenue
1) Guarantee Service Fee/Kafalah Service Fee Revenue
a) Gross Guarantee Service Fee/Kafalah Service Fee b) Co-Guarantee Guarantee Service Fee/Kafalah Service Fee Expense/Re-guarantee Guarantee Service Fee/Sharia Re-guarantee Kafalah Service Fee Expense/Reinsurance Premium/Sharia Reinsurance Contribution c) Guarantee Commission Revenue d) Guarantee Commission Expense Total Gross Guarantee Service Fee/Kafalah Service Fee Revenue
2) Operational Revenue
a) Interest/Profit-Sharing Revenue b) Investment Revenue Other Than Interest/Profit-Sharing c) Fair Value Increase of Securities d) Gains on Sale of Financial Assets e) Sale of Investments in Associates/Joint Ventures f) Subrogation Revenue g) Other Operational Revenue Total Operational Revenue
3) Non-Operational Revenue
Total Revenue b. Expenses
1) Claims
a) Claim Expenses b) Decrease/Increase in Claim Reserves Total Claim Expenses
2) Operational Expenses
a) Employee Expenses b) Workforce Development and Training Expenses c) General and Administrative Expenses d) Depreciation and Amortization Expenses e) Fair Value Decrease of Financial Assets f) Fair Value Increase of Financial Liabilities g) Losses on Sale of Financial Assets h) Losses on Sale of Securities i) Losses on Sale of Investments in Associates/Joint Ventures j) Other Operational Expenses Total Operational Expenses

Item Amount
3) Non-Operational Expenses
Total Expenses
c. Profit/(Loss) Before Tax
d. Tax Expense e. Profit/(Loss) After Tax f. Other Comprehensive Income g. Comprehensive Profit/(Loss)
2. EXPLANATION OF FORM 1200 (COMPREHENSIVE INCOME STATEMENT)
FORM 1200 COMPREHENSIVE INCOME STATEMENT contains the UUP's comprehensive income statement, providing detailed explanations of revenue positions, expense positions, profit/(loss) before tax, tax expense, profit/(loss) after tax, comprehensive income, and comprehensive profit/(loss), with the following explanations:
a. Revenue
1) Guarantee Service Fee/Kafalah Service Fee Revenue
a) Gross Guarantee Service Fee/Kafalah Service Fee This item is filled with Guarantee Service Fee/Kafalah Service Fee revenue obtained by the UUP from guarantee business activities, including Guarantee Service Fee/Kafalah Service Fee that is the portion of co-guarantee partner companies, re-guarantee companies/sharia re-guarantee companies, or insurance companies/sharia insurance companies. Guarantee Service Fee/Kafalah Service Fee obtained is recognized as revenue on an accrual basis allocated proportionally over the guarantee period. b) Co-Guarantee Guarantee Service Fee/Kafalah Service Fee Expense/Re-guarantee Guarantee Service Fee/Sharia Re-guarantee Kafalah Service Fee Expense/Reinsurance Premium/Sharia Reinsurance Contribution This item is filled with the portion of Gross Guarantee Service Fee/Kafalah Service Fee that is paid out or is the portion of co-guarantee partner companies/re-guarantee companies/sharia re-guarantee companies/reinsurance companies/sharia reinsurance companies. Co-guarantee Guarantee Service Fee/Kafalah Service Fee/Re-guarantee Guarantee Service Fee/Sharia Re-guarantee Kafalah Service Fee/Reinsurance Premium/Sharia Reinsurance Contribution is recognized and recorded in the same period as the recognition of the corresponding Guarantee Service Fee/Kafalah Service Fee revenue. c) Guarantee Commission Revenue This item is filled with commission revenue received by the UUP in connection with guarantee activities. d) Guarantee Commission Expense This item is filled with commission expenses incurred by the UUP in connection with guarantee activities.
2) Operational Revenue
a) Interest/Profit-Sharing Revenue
This item is filled with interest/profit-sharing revenue obtained by the UUP from fund placements, including in the form of deposits, bonds, Government Bonds, and other securities. b) Investment Revenue Other Than Interest/Profit-Sharing This item is filled with investment revenue obtained by the UUP other than interest/profit-sharing revenue. c) Fair Value Increase of Securities This item is filled with unrealized potential gains from securities measured at fair value through profit or loss, which is the positive difference between the fair value of financial assets on the reporting date and the fair value of those financial assets in the previous period. d) Gains on Sale of Financial Assets This item is filled with realizable gains from the sale of financial assets. e) Sale of Investments in Associates/Joint Ventures This item is filled with realized gains from investments in associates or joint ventures. f) Subrogation Revenue This item is filled with revenue obtained from subrogation. g) Other Operational Revenue This item is filled with operational revenue obtained by the UUP other than operational revenue in items in letters a) through f) above.
3) Non-Operational Revenue
This item is filled with all revenue/gains obtained other than the main activities of the UUP. b. Expenses
1) Claims

a) Claim Expenses
This item is filled with the value of settled claims, which is the portion retained by the guarantee company (self-retention). Claims are recognized as expenses on an accrual basis when the claim submission is approved by the UUP. b) Decrease/(Increase) in Claim Reserves This item is filled with the difference between the claim reserves of the current period and the previous period. In the event of a decrease in claim reserves, it will be recorded as a factor reducing claim expenses. Conversely, if there is an increase in claim reserves, it will be recorded as a factor increasing claim expenses.

2) Operating Expenses
a) Employee Expenses
This item is filled with expenses for basic salaries, wages, allowances, honoraria, and other human resource expenses outside of salaries, wages, allowances, and honoraria. b) Workforce Development and Training Expenses This item is filled with expenses incurred by the UUP for workforce development and training. c) General and Administrative Expenses This item is filled with operational expenses that can be grouped into general and administrative expenses, including rental expenses and office operational expenses. d) Depreciation and Amortization Expenses This item is filled with depreciation expenses for fixed assets and amortization expenses for intangible assets. e) Fair Value Impairment of Financial Assets This item is filled with unrealized potential losses from financial assets measured at fair value through profit or loss, which is the negative difference between the fair value of financial assets on the reporting date and the fair value of financial assets in the previous period. f) Fair Value Increase of Financial Liabilities This item is filled with unrealized potential losses from financial liabilities measured at fair value through profit or loss, which is the positive difference between the fair value of financial liabilities on the reporting date and the fair value of financial liabilities in the previous period.

g) Losses on Sale of Financial Assets
This item is filled with realized losses from the sale of financial assets. h) Losses on Sale of Securities This item is filled with realized losses from the sale of securities. i) Losses on Sale of Investments in Associate Entities/Joint Ventures This item is filled with realized losses from investments in associate entities or joint ventures. j) Other Operating Expenses This item is filled with other operating expenses that do not fall under any of the items in letters a) through i) above.

4) Non-Operating Expenses
This item is filled with all expenses/losses borne by the UUP for non-operational activities.

c. Profit/(Loss) Before Tax
This item is filled with the positive/negative difference from operating profit/(loss) plus/minus non-operating income/expenses. d. Tax Expenses This item is filled with deferred tax expenses related to the amount of deferred tax liabilities recognized for the current year period up to the reporting date. e. Profit/(Loss) After Tax This item is filled with profit/(loss) after income tax for the current period. f. Other Comprehensive Income This item is filled with, among others:
1) Revaluation surplus of fixed assets;
2) Remeasurement of defined benefit employee benefits; and
3) Unrealized gains/(losses) from increases/decreases in investment value.
g. Comprehensive Profit/(Loss)
This item is filled with the net profit/(loss) after tax plus other comprehensive income.

C. FORM 1300 (CASH FLOW STATEMENT)

FORMAT OF FORM 1300 (CASH FLOW STATEMENT)
Form 1300 (CASH FLOW STATEMENT) is prepared according to the following format:

Items	Month Before	Month After
a. Cash Flows from Operating Activities
1) Cash Inflows
a) IJP/IJK Revenue
b) Co-Guarantee Claim Receipts
c) Reinsurance/Guarantee Reinsurance Receipts/Sharia/Reinsurance/Sharia Reinsurance
d) Other Operational Receipts
e) Non-Operational Receipts
Total Cash Inflows from Operating Activities
2) Cash Outflows
a) Payment of IJP/IJK Co-Guarantee/IJP Reinsurance/IJK Sharia Reinsurance/Reinsurance Premium/Sharia Reinsurance Contribution
b) Claim Payments to Guarantee Recipients
c) Payment of Other Operating Expenses
d) Payment of Other Non-Operating Expenses
Total Cash Outflows from Operating Activities
3) Net Cash Flows from Operating Activities
b. Cash Flows from Investing Activities
1) Cash Inflows
a) Investment Income Receipts
b) Receipts from Sale of Fixed Assets
c) Receipts from Investment Sales Results
Total Cash Inflows from Investing Activities
2) Cash Outflows
a) Permitted Investment Placements
b) Acquisition of Fixed Assets
Total Cash Outflows from Investing Activities

Items	Month Before	Month After
3) Net Cash Flows from Investing Activities
c. Cash Flows from Financing Activities
1) Cash Inflows
a) Capital Deposit Receipts
b) Issuance of Mandatory Convertible Bonds
c) Other Receipts
Total Cash Inflows from Financing Activities
2) Cash Outflows
a) Dividend Payments
b) Other Expenditures
Total Cash Outflows from Financing Activities
3) Net Cash Flows from Financing Activities
d. Increase (Decrease) in Cash
e. Beginning Cash Balance
f. Ending Cash Balance

EXPLANATION OF FORM 1300 (CASH FLOW STATEMENT)
FORM 1300 CASH FLOW STATEMENT contains the UUP's cash flow statement, providing detailed explanations of cash positions from operating activities, cash flows from investing activities, cash flows from financing activities, increase (decrease) in cash, beginning cash balance, and ending cash balance, with explanations as follows:

a. Cash Flows from Operating Activities
1) Cash Inflows
a) IJP/IJK Revenue
This item is filled with IJP/IJK revenue obtained by the UUP from guarantee business activities, including IJP/IJK which is the portion of co-guarantee partner companies/reinsurance companies/Sharia reinsurance companies/reinsurance companies/Sharia reinsurance companies. b) Co-Guarantee Claim Receipts This item is filled with claim receipts from co-guarantee partners, which is the UUP's portion. c) Reinsurance/Guarantee Reinsurance Receipts/Sharia/Reinsurance/Sharia Reinsurance This item is filled with claim receipts from reinsurance/Sharia reinsurance partner companies, which is the UUP's portion. d) Other Operational Receipts This item is filled with cash receipts from operational activities that do not fall under items in letters a) through c) above. e) Non-Operational Receipts This item is filled with cash receipts from non-operational activities.
2) Cash Outflows
a) Payment of IJP/IJK Co-Guarantee/IJP Reinsurance/IJK Sharia Reinsurance/Reinsurance Premium/Sharia Reinsurance Contribution This item is filled with all cash expenditures for the payment of IJP/IJK Co-Guarantee/IJP Reinsurance/IJK Sharia Reinsurance/Reinsurance Premium/Sharia Reinsurance Contribution. b) Claim Payments to Guarantee Recipients This item is filled with all cash expenditures for claim payments to guarantee recipients. c) Payment of Other Operating Expenses This item is filled with all cash expenditures for operational activities that do not fall under items in letters a) and b) above. d) Payment of Other Non-Operating Expenses This item is filled with all cash expenditures from non-operational activities.
3) Net Cash Flows from Operating Activities
This item is filled with the net cash obtained from or used for operating activities.

b. Cash Flows from Investing Activities
1) Cash Inflows
a) Investment Income Receipts
This item is filled with receipts of all investment results conducted by the UUP, whether in the form of interest/profit sharing or other investment results. b) Receipts from Sale of Fixed Assets This item is filled with cash receipts for fixed asset sale transactions, including land and buildings. c) Receipts from Investment Sales Results This item is filled with investment income receipts from the sale of investments.
2) Cash Outflows
a) Permitted Investment Placements
This item contains all cash expenditures used for investments, including fund placements in the form of bank deposits and the purchase of securities. b) Acquisition of Fixed Assets This item is filled with cash expenditures for fixed asset purchase transactions, including land and buildings.
3) Net Cash Flows from Investing Activities
This item is filled with the net cash obtained from or used for investing activities.

c. Cash Flows from Financing Activities
1) Cash Inflows
a) Capital Deposit Receipts
This item is filled with capital deposits/additional capital receipts by the UUP from shareholders. b) Issuance of Mandatory Convertible Bonds This item is filled with funds obtained from the issuance of mandatory convertible bonds. c) Other Receipts This item is filled with cash receipts from financing activities that do not fall under items in letters a) and b) above.
2) Cash Outflows
a) Dividend Payments
This item is filled with dividend payments made by the UUP to UUP shareholders. b) Other Expenditures This item is filled with the recording of all cash expenditures for other financing activities.
3) Net Cash Flows from Financing Activities
This item is filled with the net cash obtained from or used for financing activities.

d. Increase (Decrease) in Cash
This item is filled with the total net increase or decrease in cash and cash equivalents up to the reporting date period. e. Beginning Cash Balance This item is filled with cash and cash equivalents at the beginning of the UUP's reporting fiscal year. f. Ending Cash Balance This item is filled with cash and cash equivalents at the beginning of the UUP's reporting fiscal year.

D. FORM 2100: LIST OF INVESTMENT ASSET DETAILS

FORMAT OF FORM 2100 (LIST OF INVESTMENT ASSET DETAILS)
FORM 2100: LIST OF INVESTMENT ASSET DETAILS is prepared according to the following format:

a. Deposits
1) Current Category
a) No. b) Counterparty Code c) Issuer d) Bilyet Number e) Value
i. Bank Name
ii. Bank Branch
1.
2.
3. etc.
Total f) Interest Rate g) Maturity h) Remarks
Automatic Roll Over (ARO)
CKPN
Net Amount
i. Start
ii. Due Date
iii. Tenor
i. Individual
ii. Collective
2) Non-Current Category
a) No. b) Counterparty Code c) Issuer d) Bilyet Number e) Value
i. Bank Name
i. Bank Branch
1.
2.
3. etc.
Total f) Interest Rate g) Maturity h) Remarks
Automatic Roll Over (ARO)
CKPN Net Amount
i. Start
ii. Due Date
iii. Tenor
i. Individual
ii. Collective

b. Securities
1) Current Category
a) No. b) Type of Security c) Name of Security d) Issuer Name e) Investment Manager/Broker Name 1. 2. etc. Total f) Issuer Code g) Rating h) Rating Agency i) Measurement Category j) Maturity
i. Issuance Date
ii. Due Date
k) Interest Rate/Yield or Coupon
i. Interest Rate/Yield or Coupon Level
ii. Type of Interest Rate/Yield or Coupon
l) Net Asset Value (NAV) or Share Price m) Unit Participation (UP) or Share
i. Last Month
ii. Reporting Month
n) Nominal
i. Individual
ii. Collective
o) CKPN p) Net Amount
i. Individual
ii. Collective
2) Non-Current Category
a) No. b) Type of Security c) Name of Security d) Issuer Name e) Investment Manager/Broker Name 1. 2. etc. Total f) Issuer Code g) Rating h) Rating Agency i) Measurement Category j) Maturity
i. Issuance Date
ii. Due Date
k) Interest Rate/Yield or Coupon
i. Interest Rate/Yield or Coupon Level
ii. Type of Interest Rate/Yield or Coupon
l) Net Asset Value (NAV) or Share Price m) Unit Participation (UP) or Share
i. Last Month
ii. Reporting Month
n) Nominal
i. Individual
ii. Collective
o) CKPN p) Net Amount
i. Individual
ii. Collective

c. Land and Buildings
1) Current Category
a) No. b) Type c) Address d) Legal Status e) etc.
Total f) Acquisition Value g) Market Value h) Impairment Loss Reserve (CKPN) Net Amount
i. Individual
ii. Collective
2) Non-Current Category
a) No. b) Type c) Address d) Legal Status e) etc.
Total f) Acquisition Value g) Market Value h) CKPN Net Amount
i. Individual
ii. Collective

d. Direct Participation
1) Current Category
a) No. b) Investee Name c) Participation Method d) Participation Start Date 1.
2. etc.
Total e) Ownership Percentage f) Acquisition Value g) Reporting Month Total h) CKPN Net Amount
i. Individual
ii. Collective
2) Non-Current Category
a) No. b) Investee Name c) Participation Method d) Participation Start Date 1.
2. etc.
Total e) Ownership Percentage f) Acquisition Value g) Reporting Month Total h) CKPN Net Amount
i. Individual
ii. Collective

EXPLANATION OF FORM 2100 (LIST OF INVESTMENT ASSET DETAILS)
FORM 2100 LIST OF INVESTMENT ASSET DETAILS contains details of investment assets including deposits, securities, land and buildings, and direct participations, with explanations as follows:

a. Deposits
1) Current Category
The current category refers to deposits that are realized within a period of 12 (twelve) months after reporting by the UUP. a) No. This item is filled with the row sequence in the form. b) Counterparty Code This item is filled with the code from the issuer where the UUP places funds in the form of deposits as issued by Bank Indonesia. c) Issuer
i. Bank Name
This item is filled with the full name of the bank where the UUP places funds in the form of deposits.
ii. Bank Branch
This item is filled with the name of the branch of the bank where the UUP places funds in the form of deposits. d) Bilyet Number This item is filled with the bilyet number of the deposit. e) Value This item is filled with the nominal value of the deposit for the monthly reporting period. f) Interest Rate/Yield This item is filled with the interest rate/yield of the deposit at the bank. g) Maturity
i. Start
This item is filled with the date, month, and year of the start of fund placement in the form of deposits at the bank.
ii. Due Date
This item is filled with the date, month, and year of the deposit due date at the bank.
iii. Tenor
This item is filled with the tenor of the deposit calculated as having a term of more than 1 (one) month at the bank. h) Automatic Roll Over (ARO) Remarks This item is filled with remarks if the deposit at the bank is automatically extended (ARO). Filled with "Yes" or "No". i) Impairment Loss Reserve (CKPN)
i. Individual
This item is filled with the method of forming CKPN individually.
ii. Collective
This item is filled with the method of forming CKPN collectively. j) Net Amount This item is filled with the deposit value after considering individual CKPN or collective CKPN for the reporting month period.
2) Non-Current Category
The non-current category refers to deposits that are realized within a period of more than 12 (twelve) months after reporting by the UUP. a) No. This item is filled with the row sequence in the form. b) Counterparty Code This item is filled with the code from the issuer where the UUP places funds in the form of deposits as issued by Bank Indonesia. c) Issuer
i. Bank Name
This item is filled with the full name of the bank where the UUP places funds in the form of deposits.
ii. Bank Branch
This item is filled with the name of the branch of the bank where the UUP places funds in the form of deposits. d) Bilyet Number This item is filled with the bilyet number of the deposit. e) Value This item is filled with the nominal value of the deposit for the monthly reporting period. f) Interest Rate/Yield This item is filled with the interest rate/yield of the deposit at the bank. g) Maturity
i. Start
This item is filled with the date, month, and year of the start of fund placement in the form of deposits at the bank.
ii. Due Date
This item is filled with the date, month, and year of the deposit due date at the bank.
iii. Tenor
This item is filled with the tenor of the deposit calculated as having a term of more than 1 (one) month at the bank. h) ARO Remarks This item is filled with remarks if the deposit at the bank is automatically extended (ARO). Filled with "Yes" or "No". i) CKPN
i. Individual
This item is filled with the method of forming CKPN individually.
ii. Collective
This item is filled with the method of forming CKPN collectively. j) Net Amount This item is filled with the deposit value after considering individual CKPN or collective CKPN for the reporting month period.

b. Securities
1) Current Category
The current category refers to securities that are realized, or intended to be sold or used in the normal operating cycle, for trading purposes, or expected to be realized within a period of 12 (twelve) months after reporting by the UUP. a) No. This item is filled with the row sequence in the form. b) Type of Security This item is filled with the type of security, namely:

Government Securities/Sharia Government Securities (including government bonds/Sharia bonds or Indonesian retail bonds/sukuk or ORI, Treasury Bills or SPN);
Commercial Paper/Sharia Commercial Paper (Commercial Paper/CP);
Medium Term Notes (MTN) or Sharia MTN;
Stocks/Sharia Stocks;
Asset-Backed Securities/Asset-Backed Sharia Securities;
Mutual Funds/Sharia Mutual Funds;
Bonds;
Sukuk; or
Other Securities.
c) Name of Security
This item is filled with the name of the security. d) Issuer Name This item is filled with the name of the party that is the issuer of the security. e) Investment Manager/Broker Name This item is filled with the name of the party that is the investment manager or broker of the security. f) Issuer Code This item is filled with the issuer where the UUP places funds in the form of securities as issued by the Stock Exchange or Exchange Authority. g) Rating This item is filled with the rating of the security issued by a rating agency. h) Rating Agency This item is filled with the name of the internationally recognized rating agency. i) Measurement Category This item is filled with the measurement category of financial assets in accordance with applicable financial accounting standards and amortized cost. j) Maturity:
i. Issuance Date
This item is filled with the date, month, and year of the start of fund placement in the form of securities.
ii. Due Date
This item is filled with the date, month, and year of the security due date. k) Interest Rate/Yield or Coupon
i. Interest Rate/Yield or Coupon Level
This item is filled with the interest rate/yield level of the security.
ii. Type of Interest Rate/Yield or Coupon
This item is filled with the type of interest rate/yield. For yields based on Sharia principles, it is measured as fixed. l) Net Asset Value (NAV) or Share Price This item is filled with the net asset value for investments in the form of mutual funds/Sharia mutual funds or the price per share for investments in the form of stocks/Sharia stocks. m) Unit Participation (UP) or Share This item is filled with the unit participation value for investments in the form of mutual funds/Sharia mutual funds or the number of participations per share for investments in the form of stocks/Sharia stocks. n) Nominal
i. Last Month
This item is filled with the amount in the previous reporting period.
ii. Reporting Month
This item is filled with the amount in the monthly reporting period. o) CKPN
i. Individual
This item is filled with the method of forming CKPN individually.
ii. Collective
This item is filled with the method of forming CKPN collectively. p) Net Amount This item is filled with the value of securities after considering individual CKPN or collective CKPN for the reporting month period.
2) Non-Current Category
The non-current category refers to securities that are realized, or intended to be sold or used in the normal operating cycle, for trading purposes, or expected to be realized within a period of more than 12 (twelve) months after reporting by the UUP. a) No. This item is filled with the row sequence in the form. b) Type of Security This item is filled with the type of security, namely:
Government Securities (including government bonds/Sharia bonds or Indonesian retail bonds/sukuk or ORI, Treasury Bills or SPN, Sharia Government Bonds or SBSN);
Commercial Paper/Sharia Commercial Paper (Commercial Paper/CP);
MTN or Sharia MTN;
Stocks/Sharia Stocks;
Asset-Backed Securities/Asset-Backed Sharia Securities;
Mutual Funds/Sharia Mutual Funds;
Bonds;
Sukuk; or
Other Securities.
c) Name of Security
This item is filled with the name of the security. d) Issuer Name This item is filled with the name of the party that is the issuer of the security. e) Investment Manager/Broker Name This item is filled with the name of the party that is the investment manager or broker of the security. f) Issuer Code This item is filled with the issuer where the UUP places funds in the form of securities as issued by the Stock Exchange or Exchange Authority. g) Rating This item is filled with the rating of the security issued by a rating agency. h) Rating Agency This item is filled with the name of the internationally recognized rating agency. i) Measurement Category This item is filled with the measurement category of financial assets in accordance with applicable financial accounting standards and amortized cost. j) Maturity
i. Issuance Date
This item is filled with the date, month, and year of the start of fund placement in the form of securities.
ii. Due Date
This item is filled with the date, month, and year of the security due date. k) Interest Rate/Yield or Coupon
i. Interest Rate/Yield or Coupon Level
This item is filled with the interest rate/yield level of the security.
ii. Type of Interest Rate/Yield or Coupon
This item is filled with the type of interest rate/yield. For yields based on Sharia principles, it is measured as fixed. l) Net Asset Value (NAV) or Share Price This item is filled with the net asset value for investments in the form of mutual funds/Sharia mutual funds or the price per share for investments in the form of stocks/Sharia stocks. m) Unit Participation (UP) or Share This item is filled with the unit participation value for investments in the form of mutual funds/Sharia mutual funds or the number of participations per share for investments in the form of stocks/Sharia stocks. n) Nominal
i. Last Month
This item is filled with the amount in the previous reporting period.
ii. Reporting Month
This item is filled with the amount in the monthly reporting period. o) CKPN
i. Individual
This item is filled with the method of forming CKPN individually.
ii. Collective
This item is filled with the method of forming CKPN collectively. p) Net Amount This item is filled with the value of securities after considering individual CKPN or collective CKPN for the reporting month period.

c. Land and Buildings
1) Current Category
The current category refers to land and buildings that are realized or intended to be sold in the normal operating cycle within a period of 12 (twelve) months after reporting by the UUP. a) No. This item is filled with the row sequence in the form. b) Type This item is filled with either "Land" or "Building". c) Address This item is filled with the address of the land or building. d) Legal Status This item is filled with the land or building ownership certificate, including Land Ownership Certificate (SHM), Business Use Right Certificate (HGU), Use Right Certificate, Building Use Right Certificate (SHGB). e) Acquisition Value This item is filled with the acquisition value of the land or building. f) Market Value This item is filled with the market value of the land or building for the reporting period. g) Impairment Loss Reserve (CKPN)

i. Individual
This item is filled using the individual CKPN formation method.
ii. Collective
This item is filled using the collective CKPN formation method. h) Net Amount This item is filled with the value of securities after considering individual or collective CKPN for the reporting month period.

2) Non-Current Category
The non-current category refers to land and buildings that are realized or intended to be sold in the normal operating cycle within a period of more than 12 (twelve) months after reporting by the UUP. a) No. This item is filled with the row sequence in the form. b) Type This item is filled with either “Land” or “Building”. c) Address This item is filled with the address of the land or building. d) Legal Status This item is filled with the certificate of rights to land or buildings, including among others: Certificate of Ownership (SHM), Certificate of Business Use Rights (HGU), Certificate of Use Rights, Certificate of Building Use Rights (SHGB). e) Acquisition Value This item is filled with the acquisition value of the land or building. f) Market Value This item is filled with the market value of the land or building for the reporting period. g) CKPN
i. Individual
This item is filled using the individual CKPN formation method.
ii. Collective
This item is filled using the collective CKPN formation method. h) Net Amount This item is filled with the value of securities after considering individual or collective CKPN for the reporting month period.

d. Direct Participation
1) Current Category
The current category refers to direct participation that is realized within a period of 12 (twelve) months after reporting by the UUP. a) No. This item is filled with the row sequence in the form. b) Investee Name This item is filled with the name of the investee company where the UUP makes direct participation. c) Participation Method This item is filled with one of the participation methods, namely the cost method or the equity method. d) Participation Start Date This item is filled with the date, month, and year when the participation in the investee company effectively began. e) Ownership Percentage This item is filled with the percentage of participation in the investee company. f) Acquisition Value This item is filled with the acquisition value at the time of making the participation. g) Reporting Month Amount This item is filled with the amount for the monthly reporting period. h) CKPN
i. Individual
This item is filled using the individual CKPN formation method.
ii. Collective
This item is filled using the collective CKPN formation method. i) Net Amount This item is filled with the value of securities after considering individual or collective CKPN for the reporting month period.

2) Non-Current Category
The non-current category refers to direct participation that is realized within a period of more than 12 (twelve) months after reporting by the UUP.

a) No.
This item is filled with the row sequence in the form. b) Investee Name This item is filled with the name of the investee company where the UUP makes direct participation. c) Participation Method This item is filled with one of the participation methods, namely the cost method or the equity method. d) Participation Start Date This item is filled with the date, month, and year when the participation in the investee company effectively began. e) Ownership Percentage This item is filled with the percentage of participation in the investee company. f) Acquisition Value This item is filled with the acquisition value at the time of making the participation. g) Reporting Month Amount This item is filled with the amount for the monthly reporting period. h) CKPN
i. Individual
This item is filled using the individual CKPN formation method.
ii. Collective
This item is filled using the collective CKPN formation method. i) Net Amount This item is filled with the value of securities after considering individual or collective CKPN for the reporting month period.

E. FORM 2200: LIST OF DETAILED IJP/IJK RECEIVABLES

FORM 2200 FORMAT (LIST OF DETAILED IJP/IJK RECEIVABLES)
1) No.
2) Guarantee Recipient Name
3) Guarantee Type
4) Guarantee Product
5) Guaranteed Amount (Unit)
6) Credit/Financing/Project Value (Rp)
7) Outstanding Guarantee Value (Rp)
8) IJP/IJK Receivable Value (Rp)
9) CKPN (Rp)
1.
2.
3. etc.
FORM 2200 EXPLANATION (LIST OF DETAILED IJP/IJK RECEIVABLES)
FORM 2200 LIST OF DETAILED IJP/IJK RECEIVABLES contains details of IJP/IJK receivables to the Indonesian Government, both central and regional, in connection with guarantee business activities that are government assignment programs, such as the People's Business Credit (KUR) guarantee program. UUPs that receive assignments from the government must prove this with assignment evidence. The explanation is as follows:
1) No.
This item is filled with the row sequence in the form.
2) Guarantee Recipient Name
This item is filled according to the name of the financial institution or non-financial institution that has provided financing or service contracts to the guaranteed party.
3) Guarantee Type
This item is filled with the type of guarantee.
4) Guarantee Product
This item is filled with the name of the guarantee product owned by the UUP.
5) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount guaranteed by the UUP.
6) Credit/Financing/Project Value (Rp)
This item is filled with the credit/financing amount or project value of the guaranteed party.
7) Guarantee Value
This item is filled with the guarantee coverage value according to the guarantee certificate/kafalah certificate.
8) Outstanding Guarantee (Rp)
This item is filled with the outstanding guarantee value borne by the UUP.
9) IJP/IJK Receivable Value (Rp)
This item is filled with IJP/IJK receivables to the Indonesian Government, both central and regional, in connection with guarantee business activities that are government assignment programs, such as the KUR guarantee program.
10) CKPN (Rp)
This item is filled with the CKPN value according to Financial Accounting Standards.

F. FORM 2300: LIST OF DETAILED CO-GUARANTEE AND REINSURANCE/SHARIA REINSURANCE/RE-GUARANTEE/SHARIA RE-GUARANTEE RECEIVABLES

FORM 2300 FORMAT (LIST OF DETAILED CO-GUARANTEE AND REINSURANCE/SHARIA REINSURANCE/RE-GUARANTEE/SHARIA RE-GUARANTEE RECEIVABLES)
FORM 2300: LIST OF DETAILED CO-GUARANTEE AND REINSURANCE/SHARIA REINSURANCE/RE-GUARANTEE/SHARIA RE-GUARANTEE RECEIVABLES is prepared according to the following format:
1) No.
2) Name
3) Guarantee/Kafalah Certificate Number
4) Guarantee/Kafalah Certificate Date
5) Guarantee Type
6) Guarantee Product
7) Credit/Financing/Project Value
8) Guarantee Value
9) Partner Share Guarantee Value
10) Partner Name
11) Scheme
12) Claim Amount
13) Claim Date
14) Claim Receivable
15) Number of Overdue Days
16) CKPN
1.
2.
3. etc.
FORM 2300 EXPLANATION (LIST OF DETAILED CO-GUARANTEE AND REINSURANCE/SHARIA REINSURANCE/RE-GUARANTEE/SHARIA RE-GUARANTEE RECEIVABLES)
FORM 2300 LIST OF DETAILED CO-GUARANTEE AND REINSURANCE/SHARIA REINSURANCE/RE-GUARANTEE/SHARIA RE-GUARANTEE RECEIVABLES contains details of IJP/IJK receivables to the Indonesian Government in connection with the People's Business Credit (KUR) guarantee program and/or to the guaranteed party with guarantee business activities, with the explanation as follows:
1) No.
This item is filled with the row sequence in the form.
2) Name
This item is filled with the name of the individual guaranteed party.
3) Guarantee/Kafalah Certificate Number
This item is filled with the guarantee/kafalah certificate number underlying the guarantee agreement.
4) Guarantee/Kafalah Certificate Date
This item is filled with the date of the guarantee/kafalah certificate underlying the guarantee agreement.
5) Guarantee Type
This item is filled with the type of guarantee.
6) Guarantee Product
This item is filled with the name of the guarantee/Sharia guarantee product owned by the UUP.
7) Credit/Financing/Project Value
This item is filled with the credit/financing value or project value that is guaranteed.
8) Guarantee Value
This item is filled with the guarantee value provided by the UUP.
9) Partner Share Guarantee Value
This item is filled with the guarantee value that is re-guaranteed or reinsured.
10) Partner Name
This item is filled with the name of the co-guarantee/reinsurance/Sharia reinsurance/re-guarantee/Sharia re-guarantee partner.
11) Scheme
This item is filled with the guarantee scheme, namely co-guarantee or reinsurance/Sharia reinsurance/re-guarantee/Sharia re-guarantee.
12) Claim Amount
This item is filled with the claim value approved to be paid by the UUP to the guarantee recipient.
13) Claim Date
This item is filled with the date the claim was approved by the UUP.
14) Claim Receivable
This item is filled with the claim amount not yet paid by the co-guarantee/reinsurance/Sharia reinsurance/re-guarantee/Sharia re-guarantee partner to the UUP.
15) Number of Overdue Days
This item is filled with the number of days of overdue claim payments to the leader with the co-guarantee guarantee mechanism.
16) CKPN
This item is filled with the CKPN value according to applicable financial accounting standards.

G. FORM 2400: LIST OF DETAILED OTHER ASSETS

FORM 2400 FORMAT (LIST OF DETAILED OTHER ASSETS)
FORM 2400: LIST OF DETAILED OTHER ASSETS is prepared according to the following format:
1) No.
2) Description
3) Current Assets (Rp)
4) Non-Current Assets (Rp)
1.
2.
3.
TOTAL
FORM 2400 EXPLANATION (LIST OF DETAILED OTHER ASSETS)
FORM 2400 LIST OF DETAILED OTHER ASSETS contains details of other assets that cannot be classified into the Asset accounts in the Statement of Financial Position, with the explanation as follows:
1) No.
This item is filled with the row sequence in the form.
2) Description
This item is filled with the components forming other assets. Examples: vehicles, land, etc.
3) Current Assets (Rp)
This item is filled with the net amount of components forming current assets.
4) Non-Current Assets (Rp)
This item is filled with the net amount of components forming non-current assets.

H. FORM 2500: LIST OF DETAILED FIXED ASSETS – NET

FORM 2500 FORMAT (LIST OF DETAILED FIXED ASSETS – NET)
FORM 2500 LIST OF DETAILED FIXED ASSETS – NET is prepared according to the following format:
1) No.
2) Description
3) Nominal (Rp)
1.
2.
3. etc.
TOTAL
FORM 2500 EXPLANATION (LIST OF DETAILED FIXED ASSETS – NET)
FORM 2500 LIST OF DETAILED FIXED ASSETS – NET contains details of tangible assets owned by the UUP and used in operational activities according to applicable financial accounting standards, with the explanation as follows:
1) No.
This item is filled with the row sequence in the form.
2) Description
This item is filled with the components forming fixed assets. Examples: vehicles, land, right-of-use lease assets, etc.
3) Nominal (Rp)
This item is filled with the net amount of components forming fixed assets.

I. FORM 2600: LIST OF DETAILED COMMISSION PAYABLES

FORM 2600 FORMAT (LIST OF DETAILED COMMISSION PAYABLES)
is prepared according to the following format:
1) No.
2) Guarantee Recipient Name
3) Guarantee Type
4) Guarantee Product
5) Agent Name
6) Commission Payable (Rp)
7) Number of Overdue Days (Unit)
1.
2.
3. etc.
FORM 2600 EXPLANATION (LIST OF DETAILED COMMISSION PAYABLES)
FORM 2600 LIST OF DETAILED COMMISSION PAYABLES contains details of commission payables to other parties in connection with guarantee closures, with the explanation as follows:
1) No.
This item is filled with the row sequence in the form.
2) Guarantee Recipient Name
This item is filled according to the name of the financial institution or non-financial institution that has provided credit, financing, or service contracts to the guaranteed party.
3) Guarantee Type
This item is filled with the type of guarantee.
4) Guarantee Product
This item is filled with the name of the guarantee/Sharia guarantee product owned by the UUP.
5) Agent Name
This item is filled with the name of the broker or guarantee agent.
6) Commission Payable (Rp)
This item is filled with the amount of commission payable to other parties in connection with guarantee closures.
7) Number of Overdue Days (Unit)
This item is filled with the number of days of overdue commission payments up to the reporting period.

J. FORM 2700: LIST OF DETAILED CO-GUARANTEE CLAIM PAYABLES

FORM 2700 FORMAT (LIST OF DETAILED CO-GUARANTEE CLAIM PAYABLES)
FORM 2700: LIST OF DETAILED CO-GUARANTEE CLAIM PAYABLES is prepared according to the following format:
1) No.
2) Guaranteed Party Name
3) Guarantee Type
4) Guarantee Product
5) Partner Company Name
6) Claim Payable (Rp)
7) Number of Overdue Days
1.
2.
3. etc.
FORM 2700 EXPLANATION (LIST OF DETAILED CO-GUARANTEE CLAIM PAYABLES)
1) No.
This item is filled with the row sequence in the form.
2) Guaranteed Party Name
This item is filled with the name of the individual guaranteed party.
3) Guarantee Type
This item is filled with the type of guarantee.
4) Guarantee Product
This item is filled with the name of the guarantee/Sharia guarantee product owned by the UUP.
5) Partner Company Name
This item is filled with the name of the UUP's partner company.
6) Claim Payable (Rp)
This item is filled with the claim amount not yet paid to the partner company.
7) Number of Overdue Days
This item is filled with the number of days of overdue claim payments to the leader in connection with the co-guarantee guarantee mechanism.

K. FORM 2800: LIST OF DETAILED IJP/IJK PAYABLES FOR CO-GUARANTEE AND REINSURANCE/SHARIA REINSURANCE/RE-GUARANTEE/SHARIA RE-GUARANTEE

FORM 2800 FORMAT (LIST OF DETAILED IJP/IJK PAYABLES FOR CO-GUARANTEE AND REINSURANCE/SHARIA REINSURANCE/RE-GUARANTEE/SHARIA RE-GUARANTEE)
FORM 2800: LIST OF DETAILED IJP/IJK PAYABLES FOR CO-GUARANTEE AND REINSURANCE/SHARIA REINSURANCE/RE-GUARANTEE/SHARIA RE-GUARANTEE is prepared according to the following format:
1) No.
2) Scheme
3) Name
4) Identity Number (NIK)/Taxpayer Identification Number (NPWP)
5) Gender
6) Guarantee/Kafalah Certificate Number
7) Guarantee/Kafalah Certificate Date
8) Guarantee Recipient Type
9) Guarantee Recipient Name
10) Guarantee Type
11) Guarantee Product
12) Guaranteed Party Location
a) Regency/City b) Province
13) Economic Sector
14) Credit/Financing/Project Value
15) Guarantee Value
16) Co-Guarantee/Reinsurance Value
17) Outstanding Guarantee Retention
18) Guarantee Start Date
19) Guarantee End Date
20) Number of Days of IJP/IJK Payable
21) IJP/IJK Value
22) IJP/IJK Payable
23) CKPN
1.
2.
3. etc.
FORM 2800 EXPLANATION (LIST OF DETAILED IJP/IJK PAYABLES FOR CO-GUARANTEE AND REINSURANCE/SHARIA REINSURANCE/RE-GUARANTEE/SHARIA RE-GUARANTEE)
FORM 2800 LIST OF DETAILED IJP/IJK PAYABLES FOR CO-GUARANTEE AND REINSURANCE/SHARIA REINSURANCE/RE-GUARANTEE/SHARIA RE-GUARANTEE contains details of payables that the UUP must pay to transfer claim risks, with the explanation as follows:
1) No.
This item is filled with the row sequence in the form.
2) Scheme
This item is filled with the guarantee scheme, namely co-guarantee or reinsurance/Sharia reinsurance/re-guarantee/Sharia re-guarantee.
3) Name
This item is filled with the name of the individual guaranteed party.
4) Identity Number (NIK)/Taxpayer Identification Number (NPWP)
This item is filled with the NIK of the guaranteed party and the NPWP of the guaranteed party that is a legal entity.
5) Gender
This item is filled with the gender of the guaranteed party. Fill “L” for male guaranteed parties and “P” for female guaranteed parties.
6) Guarantee/Kafalah Certificate Number
This item is filled with the guarantee/kafalah certificate number underlying the guarantee agreement.
7) Guarantee/Kafalah Certificate Date
This item is filled with the date of the guarantee/kafalah certificate underlying the guarantee agreement.
8) Guarantee Recipient Type
This item is filled with “Bank”, “Non-Bank Financial Institution”, or “Surety”.
9) Guarantee Recipient Name
This item is filled according to the definition of the name of the financial institution or non-financial institution that has provided credit and financing or service contracts to the guaranteed party.
10) Guarantee Type
This item is filled with the type of guarantee.
11) Guarantee Product
This item is filled with the name of the guarantee/Sharia guarantee product owned by the UUP.
12) Guaranteed Party Location
a) Regency/City
This item is filled with the regency/city of the guaranteed party's domicile. b) Province This item is filled with the province of the guaranteed party's domicile.
13) Economic Sector
This item is filled with the sector of the guaranteed party based on classification in the Regulation of the Central Statistics Agency regarding the Standard Indonesian Business Field Classification.
14) Credit/Financing/Project Value
This item is filled with the credit/financing value or project value that is guaranteed.
15) Guarantee Value
This item is filled with the guarantee value provided by the UUP.
16) Co-Guarantee/Reinsurance Value
This item is filled with the guarantee value that is re-guaranteed or reinsured.
17) Outstanding Guarantee Retention
This item is filled with the outstanding guarantee value borne by the UUP.
18) Guarantee Start Date
This item is filled with the start date of the guarantee according to the guarantee/kafalah certificate.
19) Guarantee End Date
This item is filled with the end date of the guarantee according to the guarantee/kafalah certificate.
20) Number of Days of IJP/IJK Payable
This item is filled with the number of days of unpaid IJP/IJK payables.
21) IJP/IJK Value
This item is filled with the IJP/IJK value to be provided by the UUP in connection with guarantee business activities.
22) IJP/IJK Payable
This item is filled with the co-guarantee IJP/IJK payable or re-guarantee/Sharia re-guarantee/reinsurance/Sharia reinsurance payable that must be paid by the UUP to the reinsurance/Sharia reinsurance/re-guarantee/Sharia re-guarantee partner.
23) CKPN
This item is filled with the CKPN value according to applicable financial accounting standards.

L. FORM 2900: LIST OF DETAILED OTHER LIABILITIES

FORM 2900 FORMAT (LIST OF DETAILED OTHER LIABILITIES)
FORM 2900: LIST OF DETAILED OTHER LIABILITIES is prepared according to the following format:
1) No.
2) Description
3) Current Liabilities (Rp)
4) Non-Current Liabilities (Rp)
1.
2.
3. etc.
Total
FORM 2900 EXPLANATION: LIST OF DETAILED OTHER LIABILITIES
FORM 2900 LIST OF DETAILED OTHER LIABILITIES contains details of other liabilities that cannot be classified into the Liability accounts in the Statement of Financial Position, with the explanation as follows:
1) No.
This item is filled with the row sequence in the form.
2) Description
This item is filled with the components forming other liabilities.
3) Current Liabilities (Rp)
This item is filled with the net amount of components forming current liabilities.
4) Non-Current Liabilities (Rp)
This item is filled with the net amount of components forming non-current liabilities.

M. FORM 3000: LIST OF DETAILED MANDATORY CONVERTIBLE BONDS

FORM 3000 FORMAT (LIST OF DETAILED MANDATORY CONVERTIBLE BONDS)
FORM 3000: LIST OF DETAILED MANDATORY CONVERTIBLE BONDS is prepared according to the following format:
1) No.
2) Bond Name
3) Nominal
4) Premium/Discount
5) Interest Rate/Yield
6) Duration
i. Start
ii. Maturity
iii. Tenor
1.
2.
3. etc.
Total
FORM 3000 EXPLANATION (LIST OF DETAILED MANDATORY CONVERTIBLE BONDS)
FORM 3000 LIST OF DETAILED MANDATORY CONVERTIBLE BONDS contains details of bonds issued by the UUP that must be converted into shares based on agreements between the UUP and bondholders, with the explanation as follows:
1) No.
This item is filled with the row sequence in the form.
2) Bond Name
This item is filled with the name of the mandatory convertible bond.
3) Nominal
This item is filled with the investment amount.
4) Premium/Discount
This item is filled with the discount or interest/yield to be paid by the UUP.
5) Interest Rate/Yield
This item is filled with the interest rate/yield of the bond.
6) Duration
i. Start
This item is filled with the date, month, and year of the start of fund placement in the form of bonds.
ii. Maturity
This item is filled with the date, month, and year of the bond maturity.
iii. Tenor
This item is filled with the duration of the bond.

N. FORM 3100: LIST OF DETAILED GUARANTEE/SHARIA GUARANTEE

FORM 3100 FORMAT (LIST OF DETAILED GUARANTEE/SHARIA GUARANTEE)
FORM 3100: LIST OF DETAILED GUARANTEE/SHARIA GUARANTEE is prepared according to the following format:
1) No.
2) Guarantee/Kafalah Certificate Number
3) Guarantee/Kafalah Certificate Date
4) Guaranteed Party Name
5) NIK/NPWP
6) Economic Sector
7) Guarantee Type
8) Guarantee Product
9) Guarantee Provider
10) Guarantee Recipient Name
11) Guarantee Start Date
12) Guarantee End Date
13) Credit/Financing/Facility Value
14) Guarantee Value
15) IJP/IJK Value
16) IJP/IJK Value Partner Share
17) IJP/IJK Value Re-guarantee/Sharia Re-guarantee/Reinsurance Premium/Sharia Reinsurance Contribution
18) Acquisition Cost
19) Guarantee Value Borne by Self
20) Guarantee Value Partner Share Re-guarantee/Sharia Re-guarantee/Reinsurance/Sharia Reinsurance
1.
2.
3. etc.
FORM 3100 EXPLANATION (LIST OF DETAILED GUARANTEE/SHARIA GUARANTEE)
FORM 3100 LIST OF DETAILED GUARANTEE/SHARIA GUARANTEE contains details of guarantee/Sharia guarantee that are still active during the reporting period (outstanding guarantee/Sharia guarantee), with the explanation as follows:
1) No.
This item is filled with the row sequence number in the form.
2) Guarantee/Kafalah Certificate Number
This item is filled with the guarantee/kafalah certificate number underlying the guarantee agreement.
3) Guarantee/Kafalah Certificate Date
This item is filled with the date of the guarantee/kafalah certificate underlying the guarantee agreement.
4) Guaranteed Party Name
This item is filled with the name of the individual guaranteed party.
5) NIK/NPWP
This item is filled with the NIK of the guaranteed party and the NPWP of the guaranteed party that is a legal entity.
6) Economic Sector
This item is filled with the sector of the guaranteed party based on classification in the Regulation of the Central Statistics Agency regarding the Standard Indonesian Business Field Classification.
7) Guarantee Type
This item is filled with the type of guarantee.
8) Guarantee Product
This item is filled with the name of the guarantee product owned by the UUP.
9) Guarantee Recipient Name
This item is filled according to the name of the financial institution or non-financial institution that has provided credit, financing, or service contracts to the guaranteed party.
10) Guarantee Start Date
This item is filled with the start date of the guarantee according to the guarantee/kafalah certificate.
11) Guarantee End Date
This item is filled with the end date of the guarantee according to the guarantee/kafalah certificate.
12) Credit/Financing/Facility Value
This item is filled with the credit/financing amount received by the guaranteed party from the credit/financing distributing financial institution in connection with credit/financing guarantee, or filled with the facility amount received by the guaranteed party in connection with non-credit/non-financing guarantee.
13) Guarantee Value
This item is filled with the agreed guarantee value to be guaranteed based on the credit/financing/facility value of the guaranteed party as stated in the guarantee/kafalah certificate.
14) IJP/IJK Value
This item is filled with the guarantee service fee value received by the UUP as stated in the guarantee/kafalah certificate.

15) IJP/IJK Value of Guarantee Company Portion
This item is filled with the value of guarantee remuneration/kafalah remuneration stated in the guarantee/kafalah certificate, which is the UUP portion, excluding guarantee/kafalah remuneration that is the portion of the reinsurance partner/Sharia reinsurance/reinsurance/Sharia reinsurance partner.

16) IJP/IJK Value of Reinsurance/Sharia Reinsurance/Reinsurance Premium/Sharia Reinsurance Contribution
This item is filled with the portion of guarantee remuneration/kafalah remuneration stated in the guarantee/kafalah certificate that is the portion of the reinsurance partner/Sharia reinsurance partner/reinsurance/Sharia reinsurance partner.

17) Acquisition Costs
This item is filled with costs paid by the Guarantee Company/Sharia Guarantee Company in obtaining business. Examples: commissions to guarantee agents and fee-based income to guarantee recipients.

18) Value of Self-Insured Guarantees
This item is filled with the outstanding guarantee value retained (self-retention) by the Guarantee Company/Sharia Guarantee Company.

19) Value of Reinsurance Partner/Sharia Reinsurance/Reinsurance/Sharia Reinsurance Partner Portion Guarantees
This item is filled with the outstanding guarantee value covered by the Reinsurance Partner/Sharia Reinsurance Partner/Reinsurance/Sharia Reinsurance Partner.

O. FORM 3200: DETAILED LIST OF GUARANTEE CLAIM REPORTS PER INSURED LOCATION

FORM 3200 FORMAT (DETAILED LIST OF GUARANTEE CLAIM REPORTS/SHARIA GUARANTEE CLAIM REPORTS PER INSURED LOCATION)
FORM 3200: DETAILED LIST OF GUARANTEE CLAIM REPORTS/SHARIA GUARANTEE CLAIM REPORTS PER INSURED LOCATION is arranged in the following format:

a. Credit/Financing Guarantees
1) No.
2) Insured Location (Province)
3) Productive Credit/Financing Guarantees – SME Credit/Financing Guarantees (Non-KUR)
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)
4) Productive Credit/Financing Guarantees – Non-SME Micro Business Credit/Financing Guarantees
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)
5) Non-Productive Credit/Financing Guarantees
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)
6) KUR Guarantees - Micro
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)
7) KUR Guarantees - Non-Micro
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)
8) Total
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)

b. Other Guarantees
1) No.
2) Insured Location (Province)
3) Guarantees on Debt Instruments
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)
4) Installment Goods Purchase Guarantees
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)
5) Trade Transaction Guarantees
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)
6) Goods and/or Services Procurement Guarantees (Surety Bond)
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)
7) Bank Guarantee Guarantees (Counter Bank Guarantee)
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)
8) Domestic Documentary Credit Guarantees
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)
9) Letter of Credit Guarantees
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)
10) Customs Bond Guarantees (Customs Bond)
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)
11) Excise Guarantees
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)
12) Management Consulting Services Related to Guarantor Business Activities
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)
13) Other Business Activities after Obtaining Approval from the Financial Services Authority
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)
14) Total
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)

FORM 3200 DESCRIPTION (DETAILED LIST OF GUARANTEE CLAIM REPORTS/SHARIA GUARANTEE CLAIM REPORTS PER INSURED LOCATION)

a. Credit/Financing Guarantees
1) No.
This item is filled with the sequence number in the form row.
2) Insured Location (Province)
This item is filled with the provincial administrative area where the insured is located.
3) Productive Credit/Financing Guarantees – SME Credit/Financing Guarantees (Non-KUR)
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.
4) Productive Credit/Financing Guarantees – Non-SME Micro Business Credit/Financing Guarantees
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.
5) Non-Productive Credit/Financing Guarantees
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.
6) KUR Guarantees – Micro
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount of KUR Super Micro and KUR Micro in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.
7) KUR Guarantees – Non-Micro
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.
8) Total
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.

b. Other Guarantees
1) No.
This item is filled with the sequence number in the form row.
2) Insured Location (Province)
This item is filled with the provincial administrative area where the insured is located.
3) Guarantees on Debt Instruments
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.
4) Installment Goods Purchase Guarantees
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.
5) Trade Transaction Guarantees
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.
6) Goods and/or Services Procurement Guarantees (Surety Bond)
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.
7) Bank Guarantee Guarantees (Counter Bank Guarantee)
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.
8) Domestic Documentary Credit Guarantees
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.
9) Letter of Credit Guarantees
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.
10) Customs Bond Guarantees (Customs Bond)
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.
11) Excise Guarantees
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.
12) Management Consulting Services Related to Guarantor Business Activities
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.
13) Other Business Activities after Obtaining Approval from the Financial Services Authority
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.
14) Total
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.

P. FORM 3300: DETAILED LIST OF GUARANTEE CLAIM REPORTS/SHARIA GUARANTEE CLAIM REPORTS PER GUARANTEE RECIPIENT

FORM 3300 FORMAT (DETAILED LIST OF GUARANTEE CLAIM REPORTS/SHARIA GUARANTEE CLAIM REPORTS PER GUARANTEE RECIPIENT)
FORM 3300: DETAILED LIST OF GUARANTEE CLAIM REPORTS/SHARIA GUARANTEE CLAIM REPORTS PER GUARANTEE RECIPIENT is arranged in the following format:

a. Credit/Financing Guarantees
1) No.
2) Guarantee Recipient Location (Province)
3) Productive Credit/Financing Guarantees – SME Credit/Financing Guarantees
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)
4) Productive Credit/Financing Guarantees – Non-SME Micro Business Credit/Financing Guarantees
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)
5) Non-Productive Credit/Financing Guarantees
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)
6) KUR Guarantees - Micro
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)
7) KUR Guarantees - Non-Micro
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)
8) Total
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)

FORM 3300 DESCRIPTION (DETAILED LIST OF GUARANTEE CLAIM REPORTS/SHARIA GUARANTEE CLAIM REPORTS PER GUARANTEE RECIPIENT LOCATION)
FORM 3300 DETAILED LIST OF GUARANTEE CLAIM REPORTS/SHARIA GUARANTEE CLAIM REPORTS PER GUARANTEE RECIPIENT LOCATION contains guarantee claim reports based on the guarantee recipient's location, with the following explanations:

a. Credit/Financing Guarantees
1) No.
This item is filled with the sequence number in the form row.
2) Guarantee Recipient Location (Province)
This item is filled with the provincial administrative area where the guarantee recipient is located.
3) Productive Credit/Financing Guarantees – SME Credit/Financing Guarantees
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.
4) Productive Credit/Financing Guarantees – Non-SME Micro Business Credit/Financing Guarantees
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.
5) Non-Productive Credit/Financing Guarantees
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.
6) KUR Guarantees – Micro
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.
7) KUR Guarantees – Non-Micro
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.
8) Total
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.

Q. FORM 3400: DETAILED LIST OF GUARANTEE CLAIM REPORTS/SHARIA GUARANTEE CLAIM REPORTS PER ECONOMIC SECTOR

FORM 3400 FORMAT (DETAILED LIST OF GUARANTEE CLAIM REPORTS/SHARIA GUARANTEE CLAIM REPORTS PER ECONOMIC SECTOR)
FORM 3400: DETAILED LIST OF GUARANTEE CLAIM REPORTS/SHARIA GUARANTEE CLAIM REPORTS PER ECONOMIC SECTOR is arranged in the following format:

a. Credit/Financing Guarantees
1) No.
2) Economic Sector
3) Productive Credit/Financing Guarantees – SME Credit/Financing Guarantees
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)
4) Productive Credit/Financing Guarantees – Non-SME Micro Business Credit/Financing Guarantees
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)
5) Non-Productive Credit/Financing Guarantees
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)
6) KUR Guarantees - Micro
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)
7) KUR Guarantees - Non-Micro
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)
8) Total
a) Guaranteed Amount (Unit) b) Guarantee Value (Rp) c) Claim Value (Rp)

FORM 3400 DESCRIPTION (DETAILED LIST OF GUARANTEE CLAIM REPORTS/SHARIA GUARANTEE CLAIM REPORTS PER ECONOMIC SECTOR)
FORM 3400 DETAILED LIST OF GUARANTEE CLAIM REPORTS/SHARIA GUARANTEE CLAIM REPORTS PER ECONOMIC SECTOR contains guarantee claim reports based on the insured's economic sector, with the following explanations:

a. Credit/Financing Guarantees
1) No.
This item is filled with the sequence number in the form row.
2) Economic Sector
This item is filled with the sector of the insured based on the classification in the Regulation of the Central Statistics Agency regarding the Standard Indonesian Business Field Classification.
3) Productive Credit/Financing Guarantees – SME Credit/Financing Guarantees
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.
4) Productive Credit/Financing Guarantees – Non-SME Micro Business Credit/Financing Guarantees
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.
5) Non-Productive Credit/Financing Guarantees
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.
6) KUR Guarantees – Micro
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.
7) KUR Guarantees – Non-Micro
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.
8) Total
a) Guaranteed Amount (Unit)
This item is filled with the guaranteed amount in outstanding guarantees for the current year. b) Guarantee Value (Rp) This item is filled with the guarantee ceiling provided by the UUP for the current year. c) Claim Value (Rp) This item is filled with the claim value paid by the UUP for the current year.

R. FORM 3500: DETAILED LIST OF GUARANTEE CLAIM REPORTS/SHARIA GUARANTEE CLAIM REPORTS PER CLAIM STATUS

FORM 3500 FORMAT (DETAILED LIST OF GUARANTEE CLAIM REPORTS/SHARIA GUARANTEE CLAIM REPORTS PER CLAIM STATUS)
FORM 3500: DETAILED LIST OF GUARANTEE CLAIM REPORTS/SHARIA GUARANTEE CLAIM REPORTS PER CLAIM STATUS is arranged in the following format:

a. Credit/Financing Guarantees
1) No.
2) Guarantee Recipient
3) Productive Credit/Financing Guarantees – SME Credit/Financing Guarantees
a) Claim Submission (Rp) b) Claims Processed (Rp) c) Claims Approved (Rp) d) Claims Paid (Rp) e) Claims Rejected (Rp) f) Claims Approved But Not Yet Paid (Rp) 1 Bank 2 Non-Bank Financial Institutions 3 Outside Financial Institutions Total
4) Productive Credit/Financing Guarantees – Non-SME Micro Business Credit/Financing Guarantees
a) Claim Submission (Rp) b) Claims Processed (Rp) c) Claims Approved (Rp) d) Claims Paid (Rp) e) Claims Rejected (Rp) f) Claims Approved But Not Yet Paid (Rp)
5) Non-Productive Credit/Financing Guarantees
a) Claim Submission (Rp) b) Claims Processed (Rp) c) Claims Approved (Rp) d) Claims Paid (Rp) e) Claims Rejected (Rp) f) Claims Approved But Not Yet Paid (Rp)
6) KUR Guarantees – Micro
a) Claim Submission (Rp) b) Claims Processed (Rp) c) Claims Approved (Rp) d) Claims Paid (Rp) e) Claims Rejected (Rp) f) Claims Approved But Not Yet Paid (Rp)
7) KUR Guarantees – Non-Micro
a) Claim Submission (Rp) b) Claims Processed (Rp) c) Claims Approved (Rp) d) Claims Paid (Rp) e) Claims Rejected (Rp) f) Claims Approved But Not Yet Paid (Rp)
8) Total
a) Claim Submission (Rp) b) Claims Processed (Rp) c) Claims Approved (Rp) d) Claims Paid (Rp) e) Claims Rejected (Rp) f) Claims Approved But Not Yet Paid (Rp)

FORM 3500 DESCRIPTION (DETAILED LIST OF GUARANTEE CLAIM REPORTS/SHARIA GUARANTEE CLAIM REPORTS PER CLAIM STATUS)
FORM 3500 DETAILED LIST OF GUARANTEE CLAIM REPORTS/SHARIA GUARANTEE CLAIM REPORTS PER CLAIM STATUS

a. Credit/Financing Guarantees
1) No.
This item is filled with the sequence number in the form row.
2) Guarantee Recipient
This item is filled with the type of guarantee recipient, namely "Bank", "Non-Bank Financial Institution", and "Outside Financial Institution".
3) Productive Credit/Financing Guarantees – SME Credit/Financing Guarantees
a) Claim Submission (Rp)
This item is filled with the claim value submitted to the UUP for the current year. b) Claims Processed (Rp) This item is filled with the claim value currently being processed by the UUP for the current year. c) Claims Approved (Rp) This item is filled with the claim value approved by the UUP for the current year. d) Claims Paid (Rp) This item is filled with the claim value paid by the UUP for the current year. e) Claims Rejected (Rp) This item is filled with the claim value rejected by the UUP for the current year. f) Claims Approved But Not Yet Paid (Rp) This item is filled with the claim value approved but not yet paid by the UUP for the current year.
4) Productive Credit/Financing Guarantees – Non-SME Credit/Financing Guarantees
a) Claim Submission (Rp)
This item is filled with the claim value submitted to the UUP for the current year. b) Claims Processed (Rp) This item is filled with the claim value currently being processed by the UUP for the current year. c) Claims Approved (Rp) This item is filled with the claim value approved by the UUP for the current year. d) Claims Paid (Rp) This item is filled with the claim value paid by the UUP for the current year. e) Claims Rejected (Rp) This item is filled with the claim value rejected by the UUP for the current year. f) Claims Approved But Not Yet Paid (Rp) This item is filled with the claim value approved but not yet paid by the UUP for the current year.
5) Non-Productive Credit/Financing Guarantees
a) Claim Submission (Rp)
This item is filled with the claim value submitted to the UUP for the current year. b) Claims Processed (Rp) This item is filled with the claim value currently being processed by the UUP for the current year. c) Claims Approved (Rp) This item is filled with the claim value approved by the UUP for the current year. d) Claims Paid (Rp) This item is filled with the claim value paid by the UUP for the current year. e) Claims Rejected (Rp) This item is filled with the claim value rejected by the UUP for the current year. f) Claims Approved But Not Yet Paid (Rp) This item is filled with the claim value approved but not yet paid by the UUP for the current year.
6) KUR Guarantees – Micro
a) Claim Submission (Rp)
This item is filled with the claim value submitted to the UUP for the current year. b) Claims Processed (Rp) This item is filled with the claim value currently being processed by the UUP for the current year. c) Claims Approved (Rp) This item is filled with the claim value approved by the UUP for the current year.

d) Claim Paid (Rp)
This item is filled with the value of claims paid by the UUP for the current year. e) Claim Rejected (Rp) This item is filled with the value of claims rejected by the UUP for the current year. f) Claim Approved but Not Yet Paid (Rp) This item is filled with the value of claims approved but not yet paid by the UUP for the current year.

7) KUR Guarantee – Non-Micro
a) Claim Submission (Rp)
This item is filled with the value of claims submitted to the UUP for the current year. b) Claim in Process (Rp) This item is filled with the value of claims currently being processed by the UUP for the current year. c) Claim Approved (Rp) This item is filled with the value of claims approved by the UUP for the current year. d) Claim Paid (Rp) This item is filled with the value of claims paid by the UUP for the current year. e) Claim Rejected (Rp) This item is filled with the value of claims rejected by the UUP for the current year. f) Claim Approved but Not Yet Paid (Rp) This item is filled with the value of claims approved but not yet paid by the UUP for the current year.

8) Total
a) Claim Submission (Rp)
This item is filled with the value of claims submitted to the UUP for the current year. b) Claim in Process (Rp) This item is filled with the value of claims currently being processed by the UUP for the current year. c) Claim Approved (Rp) This item is filled with the value of claims approved by the UUP for the current year. d) Claim Paid (Rp) This item is filled with the value of claims paid by the UUP for the current year. e) Claim Rejected (Rp) This item is filled with the value of claims rejected by the UUP for the current year. f) Claim Approved but Not Yet Paid (Rp) This item is filled with the value of claims approved but not yet paid by the UUP for the current year.

S. FORM 4100: ASSET AND LIABILITY MATCHING ANALYSIS REPORT

FORM 4100 (ASSET AND LIABILITY MATCHING ANALYSIS REPORT) FORMAT
FORM 4100: ASSET AND LIABILITY MATCHING ANALYSIS REPORT is prepared according to the following format:

Asset Maturity	Liability	< 1 year	1 year < age < 5 years	5 years < age < 10 years	> 10 years	Total

FORM 4100 (ASSET AND LIABILITY MATCHING ANALYSIS REPORT) EXPLANATION
FORM 4100 ASSET AND LIABILITY MATCHING ANALYSIS REPORT contains information regarding the recapitulation of assets and liabilities detailed by asset and liability ratios, with the following explanations:
1) Maturity
This item represents the maturity of the asset, liability, or asset-to-liability ratio, namely < 1 year, 1 year < maturity < 5 years, 5 years < maturity < 10 years, and > 10 years.
2) Assets
This item is filled with the value of the UUP's assets in the reporting period.
3) Liabilities
This item is filled with the value of the UUP's liabilities in the reporting period.

T. FORM 5100: UUP OPERATIONAL PERFORMANCE

FORM 5100 (UUP OPERATIONAL PERFORMANCE) FORMAT
FORM 5100: UUP OPERATIONAL PERFORMANCE LIST is prepared according to the following format:

No.	Financial Health Measurement	Analysis
1	Liquidity Ratio	10%
2	Gearing Ratio	35%
3	Rentability
a. Return on Asset (ROA)	30%
b. Operating Expense/Operating Income (BOPO)	35%
c. Claims against IJP/IJK Income	35%
Self-assessment Good Corporate Governance (GCG)	20%
Total Composite Financial Health
Company Financial Health Category

FORM 5100 (UUP OPERATIONAL PERFORMANCE) EXPLANATION
1) No.
This item is filled with the sequence number in the form row.
2) Financial Health Measurement
This item is filled with the financial health measurement.
3) Analysis
This item is filled with the result of the financial health measurement.
4) Criteria Value
This item is filled with the criteria from the financial health measurement result.
5) Weight
This item is filled with the weight of each financial health measurement.
6) Composite
This item is filled with the result of the multiplication between column (4) and column (5).
7) Total Composite Financial Health
This item is filled with the total composite financial health.
8) Company Financial Health Category
This item is filled with the company financial health category in the form of a financial health level value.

U. FORM 6100: SUBROGATION RECEIVABLES REPORT

FORM 6100 (SUBROGATION RECEIVABLES REPORT) FORMAT
FORM 6100: SUBROGATION RECEIVABLES REPORT is prepared according to the following format:

No.	Description	Value
1.	Beginning Balance
2.	Plus/(Minus):
a.	Claim Payment
b.	Subrogation Installment
3.	Ending Balance

FORM 6100 (SUBROGATION RECEIVABLES REPORT) EXPLANATION
FORM 6100 SUBROGATION RECEIVABLES REPORT contains a report regarding the development of subrogation receivables, with the following explanations:
a. No.
This item is filled with the sequence number in the form row. b. Description
1) Beginning Balance
This item is the beginning balance of subrogation receivables at the start of the year.
2) Plus/(Minus)
a) Claim Payment
This item is the total claim payments from the start of the year to the reporting date. b) Subrogation Installment This item is the total subrogation installments received by the UUP from the start of the year to the reporting date.
3) Ending Balance
This item is the ending balance of subrogation receivables on the reporting date.
c. Value
This item is filled with the values for the Beginning Balance, Claim Payment, Subrogation Installment, and Ending Balance items.

V. FORM 7100: GEARING RATIO REPORT

FORM 7100 (GEARING RATIO REPORT) FORMAT
FORM 7100: GEARING RATIO REPORT is prepared according to the following format:

No.	Description	Productive Business	Non-Productive Business	Total
1.	Value of Guarantee/Sharia Guarantee Assumed Directly
2.	Net Own Capital
3.	Gearing Ratio (Row 1:2)

FORM 7100 (GEARING RATIO REPORT) EXPLANATION
FORM 7100 GEARING RATIO REPORT contains a gearing ratio report detailed by productive business and non-productive business, with the following explanations:
1) Value of Guarantee Assumed Directly
This item is filled with the value of outstanding guarantees/Sharia guarantees assumed by the UUP.
2) Net Own Capital
This item is filled with the value of the UUP's net own capital in accordance with applicable regulations.
3) Gearing Ratio
This item is filled with the ratio between the value of guarantees/Sharia guarantees assumed directly and net own capital.

W. FORM 8100: CREDIT/FINANCING GUARANTEE QUALITY REPORT

FORM 8100 (CREDIT/FINANCING GUARANTEE QUALITY REPORT) FORMAT
FORM 8100 CREDIT/FINANCING GUARANTEE QUALITY REPORT is prepared according to the following format:

No.	Collectibility	Productive Business	Non-Productive Business	Total
1.	Current (Lancar)
2.	Special Attention (Dalam Perhatian Khusus)
3.	Less Current (Kurang Lancar)
4.	Doubtful (Diragukan)
5.	Bad (Macet)
6.	Total (Row 1+2+3+4+5)
7.	Non Performing Guarantee/NPG (Row 3+4+5)
8.	NPG Ratio (Row 7:6)

FORM 8100 (CREDIT/FINANCING GUARANTEE QUALITY REPORT) EXPLANATION
FORM 8100 CREDIT/FINANCING GUARANTEE QUALITY REPORT contains a report on the collectibility of guaranteed credit/financing, namely Current, Special Attention, Less Current, Doubtful, and Bad, detailed by productive business and non-productive business, with the following explanations:
1) Collectibility: Current
This item is filled with the total amount of guaranteed credit/financing that has a Current collectibility.
2) Collectibility: Special Attention
This item is filled with the total amount of guaranteed credit/financing that has a Special Attention collectibility.
3) Collectibility: Less Current
This item is filled with the total amount of guaranteed credit/financing that has a Less Current collectibility.
4) Collectibility: Doubtful
This item is filled with the total amount of guaranteed credit/financing that has a Doubtful collectibility.
5) Collectibility: Bad
This item is filled with the total amount of guaranteed credit/financing that has a Bad collectibility.
6) Total
This item is filled with the total amount of all guaranteed credit/financing.
7) Non Performing Guarantee/NPG
This item is filled with the total amount of guaranteed credit/financing that has a Less Current, Doubtful, and Bad collectibility.
8) NPG Ratio
This item is filled with the ratio between the total amount of guaranteed credit/financing that has a Less Current, Doubtful, and Bad collectibility and the total amount of all guaranteed credit/financing.

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

X. FORM 9100: TOP 10 NON PERFORMING GUARANTEE/NPG REPORT

FORM 9100 (NON PERFORMING GUARANTEE/NPG) FORMAT
FORM 9100 NON PERFORMING GUARANTEE/NPG is prepared according to the following format:

No.	Name of Guaranteed Party	Collectibility	Guarantee Recipient	Guarantee Value
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.

FORM 9100 (NON PERFORMING GUARANTEE/NPG) EXPLANATION
FORM 9100 NON PERFORMING GUARANTEE/NPG contains a report regarding the 10 (ten) guaranteed parties with the largest Non Performing Guarantee/NPG values, with the following explanations:
1) No.
This item is filled with the sequence number in the form row.
2) Name of Guaranteed Party
This item is filled with the name of the guaranteed party.
3) Collectibility
This item is filled with the collectibility of the guaranteed party.
4) Guarantee Recipient
This item is filled with the name of the guarantee recipient that disbursed financing to the guaranteed party.
5) Guarantee Value
This item is filled with the value of the guarantee provided by the UUP.

EXECUTIVE HEAD OF THE INSURANCE, GUARANTEE, AND PENSION FUND SUPERVISOR FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA, OGI PRASTOMIYONO signed.

Lineage: No known changes