RegAlert
2020-06-30 | 9/SEOJK.03/2020

Added · Updated

Transparency and Publication of Conventional Commercial Bank Reports

Conventional commercial banks are required to prepare, announce, and submit Publication Reports covering financial performance, risk exposure, capital adequacy, material facts, and basic credit interest rates. These reports must be prepared in Indonesian, adhere to specified minimum formats, and be published on the bank's website for a minimum of five years. The regulation mandates submission via the Financial Services Authority's reporting systems and takes effect on July 1, 2020.

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To:
Conventional Commercial Bank Boards of Directors

COPY
CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA NUMBER 9 /SEOJK.03/2020 CONCERNING TRANSPARENCY AND PUBLICATION OF CONVENTIONAL COMMERCIAL BANK REPORTS

In light of the implementation of Financial Services Authority Regulation Number 37/POJK.03/2019 concerning Transparency and Publication of Bank Reports (State Gazette of the Republic of Indonesia Year 2019 Number 248, Supplement to the State Gazette of the Republic of Indonesia Number 6441), it is necessary to regulate again the provisions concerning Transparency and Publication of Conventional Commercial Bank Reports in this Financial Services Authority Circular Letter as follows:

I. GENERAL PROVISIONS

  1. Banks prepare, announce, and submit Publication Reports, consisting of:
    a. financial publication reports and financial performance information; b. risk exposure and capital publication reports;
    c. publication reports of material information or facts;
    d. basic credit interest rate publication reports; and e. other reports.

  2. Publication Reports are prepared with reference to the Guidelines for Preparing Publication Reports of Conventional Commercial Banks as contained in the Appendix of this Financial Services Authority Circular Letter, which constitutes an integral part of this Financial Services Authority Circular Letter.

This copy is consistent with the original
Deputy Director of Legal Consultancy and
Banking Regulation Harmonization 1
Legal Directorate 1
Legal Department signed
Wiwit Puspasari

  1. Publication Reports must be prepared in the Indonesian language. In the event that Publication Reports are prepared in both Indonesian and foreign languages, whether in the same document or separate documents, the Publication Reports must contain the same information. In the event of discrepancies, the information in the Indonesian language shall be used as the reference.

  2. The format of Publication Reports is the minimum standard that must be met by Banks. In the event that there are accounts with material amounts that are not included in the format, Banks may add and present such accounts separately.

  3. Accounts with zero balances in the report format must be included by placing a short line (-) on the relevant account, unless otherwise specifically stipulated in the Appendix of this Financial Services Authority Circular Letter.

  4. Conventional Commercial Banks that have Sharia Business Units (UUS) present Publication Reports as regulated in this Financial Services Authority Circular Letter and present financial information of the Sharia Business Unit in accordance with the Financial Services Authority Circular Letter concerning transparency and publication of reports of Sharia Commercial Banks and Sharia Business Units.

II. CLOSING

This Financial Services Authority Circular Letter takes effect on July 1, 2020.

Established in Jakarta on June 30, 2020
EXECUTIVE HEAD OF BANKING SUPERVISOR
FINANCIAL SERVICES AUTHORITY
REPUBLIC OF INDONESIA, signed
HERU KRISTYANA

APPENDIX
CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA NUMBER 9 /SEOJK.03/2020 CONCERNING TRANSPARENCY AND PUBLICATION OF CONVENTIONAL COMMERCIAL BANK REPORTS

GUIDELINES FOR PREPARING PUBLICATION REPORTS
OF CONVENTIONAL COMMERCIAL BANKS

FINANCIAL SERVICES AUTHORITY

TABLE OF CONTENTS

I. GUIDELINES FOR PREPARING FINANCIAL PUBLICATION REPORTS AND FINANCIAL PERFORMANCE INFORMATION ...................................................- 8 -
A. Monthly Period Financial Publication Reports and Financial Performance Information.........................................................................- 9 -

  1. Report Format..................................................................- 10 -

  2. Filling Guidelines.............................................................- 14 -
    B. Quarterly Period Financial Publication Reports and Financial Performance Information ..................................................................- 22 -

  3. Report Format..................................................................- 24 -

  4. Filling Guidelines.............................................................- 36 -
    C. Annual Period Financial Publication Reports and Financial Performance Information ......................................................................- 56 -
    II. GUIDELINES FOR PREPARING RISK EXPOSURE AND CAPITAL PUBLICATION REPORTS .......................................................................- 65 -
    A. General Explanation ....................................................................- 65 - B. List of Reports and Periods......................................................- 66 -
    C. General - Key Metrics (KM1).............................- 73 -

  5. Report Format..................................................................- 73 -

  6. Filling Guidelines.............................................................- 75 -
    D. General - Differences between Consolidation Scope and Mapping in Financial Reports according to Accounting Standards with Risk Categories according to Financial Services Authority Regulations Risk Categories (LI1) .................................................................- 76 -

  7. Report Format..................................................................- 76 -

  8. Filling Guidelines.............................................................- 77 -
    E. General - Main Differences between Book Values according to Accounting Standards with Exposure Values according to OJK Regulations (LI2).................................................................- 79 -

  9. Report Format..................................................................- 79 -

  10. Filling Guidelines.............................................................- 80 -
    F. General - Explanation regarding Differences between Exposure Values according to Accounting Standards and OJK Regulations (LIA) .........................................................................................- 81 -

  11. Report Format..................................................................- 81 -

  12. Filling Guidelines.............................................................- 81 -
    G. Capital - Capital Composition (CC1) ..............................- 82 -

  13. Report Format..................................................................- 82 -

  14. Filling Guidelines...........................................................- 102 -
    H. Capital - Capital Reconciliation (CC2).........................- 103 -

  15. Report Format................................................................- 103 -

  16. Filling Guidelines...........................................................- 103 -
    I. Capital - Key Features of Capital Instruments and TLAC-Eligible Instruments (CCA)................................................................- 104 -

  17. Report Format................................................................- 104 -

  18. Filling Guidelines...........................................................- 106 -
    J. Capital - Qualitative Disclosure Regarding Capital Structure and Capital Adequacy ...............................- 107 -

  19. Report Format................................................................- 107 -

  20. Filling Guidelines...........................................................- 107 -
    K. Risk Management - Bank Risk Management Approach (OVA) .....................................................................................- 108 -

  21. Report Format................................................................- 108 -

  22. Filling Guidelines...........................................................- 108 -
    L. Leverage Ratio - Leverage Ratio Compliance Report and Leverage Ratio Calculation Report ...........................- 109 -

  23. Report Format................................................................- 109 -

  24. Filling Guidelines...........................................................- 109 -
    M. Credit Risk - Disclosure of Net Claims by Region..................................................................................- 110 -

  25. Report Format................................................................- 110 -

  26. Filling Guidelines...........................................................- 111 -
    N. Credit Risk - Disclosure of Net Claims by Remaining Contractual Maturity...........................................................- 112 -

  27. Report Format................................................................- 112 -

  28. Filling Guidelines...........................................................- 113 -
    O. Credit Risk - Disclosure of Net Claims by Economic Sector.................................................................................- 114 -

  29. Report Format................................................................- 114 -

  30. Filling Guidelines...........................................................- 118 -
    P. Credit Risk - Disclosure of Claims and Provisions by Region .............................................................- 119 -

  31. Report Format................................................................- 119 -

  32. Filling Guidelines...........................................................- 120 -
    Q. Credit Risk - Disclosure of Claims and Provisions by Economic Sector.................................................- 121 -

  33. Report Format................................................................- 121 -

  34. Filling Guidelines...........................................................- 124 -
    R. Credit Risk - Disclosure of Details of Impairment Loss Provision Movements .....................................................................- 125 -

  35. Report Format................................................................- 125 -

  36. Filling Guidelines...........................................................- 126 -
    S. Credit Risk - Disclosure of Net Claims by Portfolio Category and Rating Scale..................................- 127 -

  37. Report Format................................................................- 127 -

  38. Filling Guidelines...........................................................- 128 -
    T. Credit Risk - Disclosure of Net Claims by Risk Weight After Considering the Impact of Credit Risk Mitigation Techniques.....................................................................................- 129 -

  39. Report Format................................................................- 129 -

  40. Filling Guidelines...........................................................- 130 -
    U. Credit Risk - Disclosure of Net Claims and Credit Risk Mitigation Techniques ..........................................................................- 132 -

  41. Report Format................................................................- 132 -

  42. Filling Guidelines...........................................................- 134 -
    V. Credit Risk - Disclosure of ATMR Calculation for Credit Risk Using the Standard Approach..................- 135 -

  43. Report Format................................................................- 135 -

  44. Filling Guidelines...........................................................- 142 -
    W. Credit Risk - Qualitative Disclosure of Counterparty Credit Risk (CCRA) ...................................................................................- 143 -

  45. Report Format................................................................- 143 -

  46. Filling Guidelines...........................................................- 143 -
    X. Credit Risk - Counterparty Credit Risk Exposure Analysis (CCR1). ..................................................................................- 144 -

  47. Report Format................................................................- 144 -

  48. Filling Guidelines...........................................................- 144 -
    Y. Credit Risk - Capital Charge for Credit Valuation Adjustment (CCR2) ...................................................................................- 145 -

  49. Report Format................................................................- 145 -

  50. Filling Guidelines...........................................................- 145 -
    Z. Credit Risk - CCR Exposure by Portfolio Category and Risk Weight (CCR3) ...............................................................- 146 -

  51. Report Format................................................................- 146 -

  52. Filling Guidelines...........................................................- 146 -
    AA. Credit Risk - Net Claims of Credit Derivatives (CCR6)............- 147 -

  53. Report Format................................................................- 147 -

  54. Filling Guidelines...........................................................- 148 -
    BB. Credit Risk - Qualitative Disclosure regarding Securitization Exposure (SECA) ................................................................- 148 -

  55. Report Format................................................................- 148 -

  56. Filling Guidelines...........................................................- 148 -
    CC. Credit Risk - Securitization Exposure in Banking Book (Table SEC1).....................................................................................- 149 -

  57. Report Format................................................................- 149 -

  58. Filling Guidelines...........................................................- 149 -
    DD. Credit Risk - Securitization Exposure in Trading Book (Table SEC2).....................................................................................- 150 -

  59. Report Format................................................................- 150 -

  60. Filling Guidelines...........................................................- 151 -
    EE. Credit Risk - Securitization Exposure in Banking Book and Related Capital Requirements – Banks Acting as Originator or Sponsor (SEC3) ..............................................................- 152 -

  61. Report Format................................................................- 152 -

  62. Filling Guidelines...........................................................- 153 -
    FF. Credit Risk - Securitization Exposure in Banking Book and Capital Requirements – Banks Acting as Investor (SEC4)....................................................................................- 154 -

  63. Report Format................................................................- 154 -

  64. Filling Guidelines...........................................................- 155 -
    GG. Credit Risk - General Qualitative Disclosure......................- 155 -

  65. Report Format................................................................- 155 -

  66. Filling Guidelines...........................................................- 155 -
    HH. Market Risk - Disclosure of Market Risk Using Standard Method ......................................................................- 157 -

  67. Report Format................................................................- 157 -

  68. Filling Guidelines...........................................................- 157 -
    II. Market Risk - General Qualitative Disclosure.......................- 158 -

  69. Report Format................................................................- 158 -

  70. Filling Guidelines...........................................................- 158 -
    JJ. Interest Rate Risk in Banking Book - Report on Risk Management Application for IRRBB ...............................................................- 159 -

  71. Report Format................................................................- 159 -

  72. Filling Guidelines...........................................................- 159 -
    KK. Interest Rate Risk in Banking Book - IRRBB Calculation Report....................................................................................- 159 -

  73. Report Format................................................................- 159 -

  74. Filling Guidelines...........................................................- 159 -
    LL. Liquidity Risk - Liquidity Coverage Ratio (LCR) Calculation Report......................................................................................- 160 -

  75. Report Format................................................................- 160 -

  76. Filling Guidelines...........................................................- 165 -
    MM. Liquidity Risk - NSFR Report..........................................- 176 -

  77. Report Format................................................................- 176 -

  78. Filling Guidelines...........................................................- 177 -
    NN. Liquidity Risk - Encumbrance (ENC)............- 177 -

  79. Report Format................................................................- 177 -

  80. Filling Guidelines...........................................................- 177 -
    OO. Liquidity Risk - Liquidity Risk Management (LIQA)..........- 178 -

  81. Report Format................................................................- 178 -

  82. Filling Guidelines...........................................................- 178 -
    PP. Operational Risk – Operational Risk Calculation .............- 179 -

  83. Report Format ..............................................................- 179 -

  84. Filling Guidelines.........................................................- 180 -
    QQ. Operational Risk - General Qualitative Disclosure ............- 180 -

  85. Report Format ..............................................................- 180 -

  86. Filling Guidelines.........................................................- 180 -
    RR. Legal Risk - General Qualitative Disclosure ...................- 181 -

  87. Report Format ..............................................................- 181 -

  88. Filling Guidelines.........................................................- 181 -
    SS. Reputation Risk - General Qualitative Disclosure..................- 181 -

  89. Report Format................................................................- 181 -

  90. Filling Guidelines...........................................................- 181 -

TT. Strategic Risk - General Qualitative Disclosure ..................- 182 -

  1. Report Format................................................................- 182 -
  2. Filling Guidelines...........................................................- 182 -
    UU. Compliance Risk - General Qualitative Disclosure.............- 182 -
  3. Report Format................................................................- 182 -
  4. Filling Guidelines...........................................................- 182 -
    VV. Governance - Remuneration Policy .......................................- 183 -
  5. Report Format................................................................- 183 -
  6. Filling Guidelines...........................................................- 183 -
    WW. Governance - Remuneration Report Received in the Fiscal Year......................................................................................- 183 -
  7. Report Format................................................................- 183 -
  8. Filling Guidelines...........................................................- 184 -
    XX. Governance - Variable Remuneration.....................- 184 -
  9. Report Format................................................................- 184 -
  10. Filling Guidelines...........................................................- 184 -
    YY. Governance - Deferred Variable Remuneration….....................................................................- 184 -
  11. Report Format................................................................- 184 -
  12. Filling Guidelines...........................................................- 184 -
    III. GUIDELINES FOR PREPARING PUBLICATION REPORTS OF MATERIAL INFORMATION OR FACTS........................................................................- 185 -
    A. Scope.......................................................................- 185 - B. Report Format .....................................................................- 186 -
    IV. GUIDELINES FOR PREPARING BASIC CREDIT INTEREST RATE PUBLICATION REPORTS .......................................................................................- 187 -
    A. Scope.......................................................................- 187 - B. Report Format ......................................................................- 188 -
    C. Filling Guidelines ................................................................- 190 -
    V. GUIDELINES FOR PREPARING OTHER PUBLICATION REPORTS .................- 196 -

I. GUIDELINES FOR PREPARING FINANCIAL PUBLICATION REPORTS AND FINANCIAL PERFORMANCE INFORMATION

Description Monthly Quarterly Annual
Periodicity January
February
April
May
July
August
October
November
March
June
September
December
December
Report Coverage
Financial statements
Brief
Individual

  1. Brief financial statements
    Individual and
    Consolidated
  2. Financial performance
  3. Information on
    Management and
    Shareholders
  4. Financial statements
    Consolidated
    Entities
    Parent
    (for June and
    December positions)
  5. Audited financial statements
  6. Bank and business group
    business development report, management report, strategy report, and policies
  7. Information on
    Management and
    Shareholders
  8. For Banks that are
    issuers and/or public companies, additional coverage as regulated in POJK regarding Annual Reports of Issuers or Public Companies Media Announcement Website 1. Website (mandatory)
  9. Printed or electronic
    newspaper (optional)
    Website
    Media for submission to OJK
    System
    Financial Services Authority
    Reporting System
    System
    Financial Services Authority
    Reporting System
  10. Financial Services Authority Reporting System
  11. Electronic Reporting System for Issuers, for
    Banks that are issuers and/or public companies Maintenance on website 5 years 5 years 5 years

A. Monthly Period Financial Publication Reports and Financial Performance Information Monthly financial publication reports and financial performance information include summaries of monthly financial statements at least consisting of:

  1. Financial position reports;

  2. Income statements and comprehensive income; and

  3. Commitment and contingency reports.

  4. Report Format

a. Balance Sheet
Bank:
Report Date:
(in millions of rupiah)
INDIVIDUAL
Position as of Report Date

ASSETS

  1. Cash
  2. Deposits at Bank Indonesia
  3. Deposits at other banks
  4. Spot and derivative/forward receivables
  5. Securities held
  6. Securities sold under repurchase agreements (repo)
  8. Acceptance receivables
  9. Loans granted
  10. Sharia financing
  1. Equity investments
  2. Other financial assets
  3. Allowance for impairment of financial assets -/-
    a. Securities held b. Loans granted and Sharia financing 1)
    c. Others
  4. Intangible assets
    Accumulated amortization of intangible assets -/-
  5. Fixed assets and inventories
    Accumulated depreciation of fixed assets and inventories -/-
  6. Non-performing assets
    a. Vacant properties b. Foreclosed collateral
    c. Suspense accounts
    d. Inter-office assets
  1. Other assets
    TOTAL ASSETS

LIABILITIES

  1. Demand deposits
  2. Savings
  3. Time deposits
  4. Electronic money
  5. Liabilities to Bank Indonesia
  6. Liabilities to other banks
  7. Spot and derivative/forward liabilities
  8. Liabilities for securities sold under repurchase agreements (repo)
  9. Acceptance liabilities
  10. Securities issued
  11. Loans/Sharia financing received
  12. Security deposits
  13. Inter-office liabilities
  1. Other liabilities
    TOTAL LIABILITIES

EQUITY
15. Paid-in capital
a. Authorized capital b. Unpaid capital -/-
c. Treasury stock -/-
16. Additional paid-in capital
a. Share premium b. Share discount -/-
c. Capital contribution funds
d. Others
17. Other comprehensive income
a. Gains b. Losses -/-
18. Reserves
a. General reserves b. Specific reserves
19. Profit/Loss
a. Prior years b. Current year
3)
c. Dividends paid -/-
TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY

Notes:

  1. : To be filled by Banks with Sharia Business Units (UUS)
  2. : Inter-office assets and Inter-office liabilities are presented net in the Balance Sheet
  3. : For branches of banks domiciled abroad, profit/loss transfers to the head office have been taken into account.
    Sharia financing includes, among others, Murabahah - net, Mudharabah - net, Musyarakah - net, Salam, Istishna' - net, Qardh, Financing, Ijarah - net, Multi-service transactions - net.

No. LINE ITEMS

b. Income Statement and Other Comprehensive Income Bank:
Reporting Period:
(in millions of rupiah)
INDIVIDUAL
Reporting Period

OPERATING INCOME AND EXPENSES

  1. Interest Income

  2. Interest Expense
    Net Interest Income

  3. Gains (losses) from fair value increase (decrease) of financial assets

  4. Gains (losses) from fair value decrease (increase) of financial liabilities

  5. Gains (losses) from sale of financial assets

  6. Gains (losses) from spot and derivative/forward transactions (realised)

  7. Gains (losses) from equity method investments

  8. Gains (losses) from foreign currency translation

  9. Dividend income

  10. Commission/provision/fee and administration

  11. Other income

  12. Impairment losses on financial assets

  13. Operational risk-related losses

  14. Labor costs

  15. Promotion expenses

  16. Other expenses
    Other Operating Income (Expense)

OPERATING PROFIT (LOSS)

  1. Gains (losses) on sale of fixed assets and inventories

  2. Other non-operating income (expense)
    NON-OPERATING PROFIT (LOSS)
    PROFIT (LOSS) BEFORE TAX
    Income Tax a. Estimated current year tax -/- b. Deferred tax income (expense) CURRENT YEAR NET PROFIT (LOSS)

  3. Items that will not be reclassified to Profit/Loss
    a. b.
    c. Others

  4. Items that will be reclassified to Profit/Loss
    a. b.
    c. Others
    TOTAL CURRENT YEAR COMPREHENSIVE PROFIT (LOSS) PROFIT/LOSS TRANSFER TO HEAD OFFICE 1)

Notes:

  1. : To be filled if there is a profit/loss transfer from branches of banks domiciled abroad to the head office abroad.

B. Other Operating Income and Expenses

MONTHLY INCOME STATEMENT AND OTHER COMPREHENSIVE INCOME No. LINE ITEMS

A. Interest Income and Expense
Gains (losses) from fair value changes of debt instrument financial assets measured at fair value through other comprehensive income

OTHER COMPREHENSIVE INCOME FOR THE CURRENT YEAR AFTER TAX Gains arising from revaluation of fixed assets Gains (losses) arising from remeasurement of defined benefit pension programs Gains (losses) arising from adjustments due to translation of financial statements in foreign currency

c. Statement of Commitments and Contingencies
Bank:
Report Date:
(in millions of rupiah)
INDIVIDUAL
Position as of Report Date

I. COMMITMENT RECEIVABLES

  1. Undrawn loan/financing facilities
  3. Others

II. COMMITMENT LIABILITIES

  1. Undrawn credit/financing facilities
    a. Committed b. Uncommitted
  2. Irrevocable L/C still in effect
  4. Others

III. CONTINGENT RECEIVABLES

  1. Guarantees received
  2. Others

IV. CONTINGENT LIABILITIES

  1. Guarantees issued
  2. Others

MONTHLY STATEMENT OF COMMITMENTS AND CONTINGENCIES No. LINE ITEMS

FOREIGN CURRENCY POSITIONS TO BE DELIVERED FOR SPOT AND DERIVATIVE/FORWARD TRANSACTIONS FOREIGN CURRENCY POSITIONS TO BE RECEIVED FROM SPOT AND DERIVATIVE/FORWARD TRANSACTIONS

  1. Filling Guidelines

a. Balance Sheet

MONTHLY REPORT CODES
COMMERCIAL BANKS (LBU)

    1. Cash 100 01.01.00.00.00.00
  2. Deposits at Bank Indonesia 2. Deposits at Bank Indonesia 120 01.02.00.00.00.00
  3. Deposits at other banks 3. Deposits at other banks 130 01.03.00.00.00.00
  4. Spot and derivative/forward receivables 4. Spot and Derivative/Forward Receivables
    a. Spot and derivative receivables 01.04.01.00.00.00 b. Spot and forward receivables
  1. 01.04.02.00.00.00
  1. Securities held 5. Securities held 138 + 139 + 143 + 144 + 145 01.05.00.00.00.00
  2. Securities sold under repurchase agreements (repo) 6. Securities sold under repurchase agreements (repo) 160 01.06.00.00.00.00
    1. 164 01.07.00.00.00.00
  4. Acceptance receivables 8. Acceptance receivables 166 01.08.00.00.00.00
  5. Loans granted 9. Loans/Receivables/Financing granted
    a. Loans 168 + 169 + 172 + 173 + 175 01.09.01.00.00.00
  6. Sharia financing
    1. b. Sharia financing
  3. Receivables
    a) Murabahah Receivables 01.09.03.01.01.00 b) Deferred Murabahah Margin Income -/- 01.09.03.01.02.00 c) Istishna’ Receivables 01.09.03.01.03.00 d) Deferred Istishna Margin Income -/- 01.09.03.01.04.00 e) Qardh Receivables 01.09.03.01.05.00 f) Lease Receivables 01.09.03.01.06.00 g) Multi-service Receivables 01.09.03.01.07.00 h) Deferred Multi-service Margin Income -/- 01.09.03.01.08.00
  4. Profit-sharing Financing
    a) Mudharabah 01.09.03.02.01.00 b) Musyarakah 01.09.03.02.02.00 c) Others 01.09.03.02.99.00
  5. Lease Financing
    a) Ijarah Assets 01.09.03.03.01.00 b) Accumulated Depreciation/Amortization -/- 01.09.03.03.02.00 c) Allowance for Impairment Losses -/- 01.09.03.03.03.00
  1. Equity investments 11. Equity investments 200 01.10.00.00.00.00
  2. Other financial assets 12. Other financial assets
    Filled by Bank (part of code 230, including Gold, Traveler's Checks, Inkaso, Receivables from L/C Negotiation, Government program guarantees, and Interest/Fe receivable) 01.11.00.00.00.00
  3. Allowance for impairment of financial assets -/- 13. Allowance for impairment of financial assets -/-
    a. Securities held a. Securities held 201 01.12.01.00.00.00 b. Loans granted and Sharia financing
  1. b. Loans/Receivables/Financing granted
    c. Others 1) Loans granted 01.12.02.01.00.00
  2. Receivables/Financing granted
  3. a) Murabahah Receivables 01.12.02.02.01.00
    b) Istishna’ Receivables 01.12.02.02.02.00 c) Qardh Receivables 01.12.02.02.03.00 d) Lease Receivables 01.12.02.02.04.00 e) Multi-service Receivables 01.12.02.02.05.00 f) Mudharabah Financing 01.12.02.02.06.00 g) Musyarakah Financing 01.12.02.02.07.00 h) Other Profit-sharing Financing 01.12.02.02.99.00
    c. Other financial assets 206 01.12.03.00.00.00
  1. Intangible assets 14. Intangible assets 212 01.13.01.00.00.00 Accumulated amortization of intangible assets -/- Accumulated Amortization -/- 213 01.13.02.00.00.00
  2. Fixed assets and inventories 15. Fixed assets and inventories 214 01.14.01.00.00.00 Accumulated depreciation of fixed assets and inventories -/- Accumulated depreciation of fixed assets and inventories -/- 215 01.14.02.00.00.00
  3. Non-performing assets 16. Non-performing assets
    a. Vacant properties a. Vacant properties 217 01.15.00.00.00.00 b. Foreclosed collateral b. Foreclosed collateral 218 01.16.00.00.00.00
    c. Suspense accounts c. Suspense accounts 219 01.17.00.00.00.00
    d. Inter-office assets
  1. d. Inter-office assets 223 + 224 01.18.00.00.00.00
  1. Other assets 17. Other assets 230 + 228 - other financial assets
    01.19.00.00.00.00 +
    01.20.01.00.00.00 +
    01.20.02.00.00.00 +
    01.21.00.00.00.00 +
    01.99.00.00.00.00
    TOTAL ASSETS TOTAL ASSETS 290 01.00.00.00.00.00

LIABILITIES AND EQUITY LIABILITIES AND EQUITY

LIABILITIES

  1. Demand deposits 1. Demand deposits
    a. Conventional principle-based demand deposits 300 02.01.01.00.00.00 b. Sharia principle-based demand deposits 1)
  1. Wadiah contract Filled by Bank 02.01.02.01.00.00
  2. Mudharabah contract non profit sharing 321 (LBU Combined UUS) 02.01.02.02.00.00
  3. Mudharabah contract profit sharing 401 (LBU Combined UUS) 02.01.02.03.00.00
  1. Savings 2. Savings
    a. Conventional principle-based savings 320 02.02.01.00.00.00 b. Sharia principle-based savings 1)
  1. Wadiah contract Filled by Bank 02.02.02.01.00.00
  2. Mudharabah contract non profit sharing 322 (LBU Combined UUS) 02.02.02.02.00.00
  3. Mudharabah contract profit sharing 401 (LBU Combined UUS) 02.02.02.03.00.00
  1. Time deposits 3. Time deposits
    a. Conventional principle-based time deposits 330 02.03.01.00.00.00 b. Sharia principle-based time deposits 1)
  1. Mudharabah contract non profit sharing 323 (LBU Combined UUS) 02.03.02.01.00.00
  2. Mudharabah contract profit sharing 401 (LBU Combined UUS) 02.03.02.02.00.00
  1. Electronic money 4. Electronic money Filled by Bank 02.04.00.00.00.00
  2. Liabilities to Bank Indonesia 5. Liabilities to Bank Indonesia 340 02.05.00.00.00.00
  3. Liabilities to other banks 6. Liabilities to other banks 350 02.06.00.00.00.00
    a. Other than Mudharabah profit sharing contract
  1. 329 (LBU Combined UUS) 02.06.02.01.00.00
    b. Mudharabah profit sharing contract
  2. 401 (LBU Combined UUS) 02.06.02.02.00.00
  1. Spot and derivative/forward liabilities 7. Spot and derivative/forward liabilities 351
    a. Spot and derivative liabilities 329 (LBU Combined UUS) 02.07.01.00.00.00 b. Spot and forward liabilities
  1. 401 (LBU Combined UUS) 02.07.02.00.00.00
    1. 352 02.08.00.00.00.00
  2. Acceptance liabilities 9. Acceptance liabilities 353 02.09.00.00.00.00
  3. Securities issued 10. Securities issued
    a. Securities issued 355 + 410 3) 02.10.01.00.00.00 b. Sharia principle-based securities issued 1)
  1. Other than Mudharabah profit sharing contract 329 (LBU Combined UUS) 02.10.02.01.00.00
  2. Mudharabah profit sharing contract 401 (LBU Combined UUS) 02.10.02.02.00.00
  1. Loans/Sharia financing received 11. Loans/Sharia financing received
    a. Loans received 360 + part of 410 4) 02.11.01.00.00.00 b. Sharia principle-based financing received
  1. 329 (LBU Combined UUS)
  2. Other than Mudharabah profit sharing contract 401 (LBU Combined UUS) 02.11.02.01.00.00
  3. Mudharabah profit sharing contract 02.11.02.02.00.00
  1. Security deposits 12. Security deposits 370 02.12.00.00.00.00
  2. Inter-office liabilities
    1. Inter-office liabilities 393 + 394 02.13.00.00.00.00
  1. Other liabilities 14. Other liabilities Filled by Bank (including Codes 396 and 400) 02.99.00.00.00.00
    Liabilities for securities sold under repurchase agreements (repo) Liabilities for securities sold under repurchase agreements (repo) 174 (LBU Combined with UUS)

MONTHLY BALANCE SHEET
No. LINE ITEMS BALANCE SHEET LINE ITEMS INTEGRATED COMMERCIAL BANK REPORT CODES Cash Receivables for securities sold under resale agreements (reverse repo) Receivables for securities sold under resale agreements (reverse repo)

PUBLICATION REPORT ACCORDING TO INTEGRATED COMMERCIAL BANK REPORT ASSETS ASSETS

MONTHLY REPORT CODES COMMERCIAL BANKS (LBU)

EQUITY
15. Paid-in capital 15. Paid-in capital
a. Authorized capital a. Authorized capital 421 03.01.01.00.00.00 b. Unpaid capital -/- b. Unpaid capital -/- 422 03.01.02.00.00.00
c. Treasury stock -/- c. Treasury stock -/- 423 03.01.03.00.00.00
16. Additional paid-in capital 16. Additional paid-in capital
a. Share premium a. Share premium 431 03.02.01.00.00.00 b. Share discount -/- b. Share discount -/- 432 03.02.02.00.00.00
c. Capital contribution funds c. Capital contribution funds 455 03.02.06.00.00.00
d. Others d. Others

  1. Gains 476 03.02.99.01.00.00
  2. Losses -/- 454 03.02.99.02.00.00
  3. Donated capital 433 03.02.03.00.00.00
  4. Issued warrants 471 + 472 03.02.04.00.00.00
  5. Stock options 473 + 474 + 475 03.02.05.00.00.00
  1. Other comprehensive income 17. Other comprehensive income
    a. Gains a. Gains 436 + 456 + 440 03.03.01.00.00.00 b. Losses -/- b. Losses -/- 437 + 445 03.03.02.00.00.00
  2. Reserves 18. Reserves
    a. General reserves a. General reserves 451 03.04.01.00.00.00 b. Specific reserves b. Specific reserves 452 03.04.02.00.00.00
  3. Profit/Loss 19. Profit/Loss
    a. Prior years a. Prior years
  1. Profit 461 03.05.01.01.00.00
  2. Loss -/- 462 03.05.01.02.00.00
    b. Current year b. Current year
  3. Profit 465 03.05.02.01.00.00
  4. Loss -/- 466 03.05.02.02.00.00
    c. Dividends paid -/- c. Dividends paid -/- Filled by Bank 03.05.03.00.00.00
    TOTAL EQUITY Filled by Bank Filled by Bank
    TOTAL LIABILITIES AND EQUITY TOTAL LIABILITIES AND EQUITY 490 03.00.00.00.00.00

Notes:

  1. : Calculated by Banks with Sharia Business Units (UUS)
  2. : Inter-office Assets and Inter-office Liabilities are presented net in the Balance Sheet.
  3. :
  4. : Filled for loan capital components that can be counted as capital, including subordinated loans.
    Filled for loan capital components that cannot be included as equity items, including parts of subordinated securities issued by the Bank (subordinated securities with conversion option features) that do not meet equity criteria as regulated in applicable accounting standards.

No. LINE ITEMS BALANCE SHEET LINE ITEMS INTEGRATED COMMERCIAL BANK REPORT PUBLICATION REPORT ACCORDING TO INTEGRATED COMMERCIAL BANK REPORT

b. Income Statement and Other Comprehensive Income

MONTHLY REPORT CODES COMMERCIAL BANKS (LBU) COMMERCIAL BANKS INTEGRATED REPORT

OPERATING INCOME AND EXPENSES OPERATING INCOME AND EXPENSES A. Interest Income and Expense

    1. Interest Income / Yield 1000 - 1680 04.11.00.00.00.00
      a. Deposits at Bank Indonesia 04.11.01.00.00.00
  1. 04.11.01.01.00.00
  2. 04.11.01.02.00.00
  3. Others
  4. 04.11.01.99.00.00
    b. Deposits at other banks
  5. Demand deposits
    a) 04.11.02.01.01.00 b) Demand deposits based on Sharia principles 1)
    i. Wadiah bonus 04.11.02.01.02.01
    ii. Profit sharing 04.11.02.01.02.02
  6. Savings
    a) 04.11.02.02.01.00 b)
    i. Wadiah bonus 04.11.02.02.02.01
    ii. Profit sharing 04.11.02.02.02.02
  7. Time deposits
    a) 04.11.02.03.01.00 b) 04.11.02.03.02.00
  8. Interbank call money 1070 - part of 1680 04.11.02.04.00.00
  9. Others 1150 - part of 1680 04.11.02.05.00.00
    c. Securities held
  10. From Bank Indonesia
    a) Bank Indonesia Certificates (SBI) 04.11.03.01.01.00 b) 04.11.03.01.02.00 c) 04.11.03.01.03.00 d) Bank Indonesia Sukuk (SukBI) 04.11.03.01.04.00 e) Others 04.11.03.01.99.00
  11. From other banks / other Sharia banks
    a) Promissory notes 04.11.03.02.01.00 b) 04.11.03.02.02.00 c) Floating Rate Notes (FRN) 04.11.03.02.03.00 d) Credit Linked Notes 04.11.03.02.04.00 e) Bonds / Sukuk 04.11.03.02.05.00
    i. Subordinated
  12. 04.11.03.02.05.01
    ii. Others
  13. 04.11.03.02.05.99
    f) 04.11.03.02.06.00 g) 04.11.03.02.07.00 h) Others 04.11.03.02.99.00
  14. From Government
    a) Treasury Bills (SPN) 04.11.03.03.01.00 b) Sharia Treasury Bills 1) 04.11.03.03.02.00 c) Government Bonds 04.11.03.03.03.00 d) Retail Bonds 04.11.03.03.04.00 e) Ijarah Fix Rate (IFR) 04.11.03.03.05.00 f) Project Based Sukuk (PBS) 04.11.03.03.06.00 g) Retail Sukuk 04.11.03.03.07.00 h) Others 04.11.03.03.99.00
  15. From other parties
    a) Promissory notes 04.11.03.04.01.00 b) Bills of exchange 04.11.03.04.02.00 c) 04.11.03.04.03.00 d) 04.11.03.04.04.00 e) Floating Rate Notes (FRN) 04.11.03.04.05.00 f) Credit Linked Notes 04.11.03.04.06.00 g) Mutual Funds / Sharia Mutual Funds 04.11.03.04.07.00 h) Bonds / Sukuk 04.11.03.04.08.00
    i. Subordinated
  16. 04.11.03.04.08.01
    ii. Others
  17. 04.11.03.04.08.99
    i) Asset-backed securities 04.11.03.04.09.00 j) Others 04.11.03.04.99.00 d. Loans/receivables/financing granted
  18. To other banks

Based on Type of Use

a) Working capital 04.11.04.11.10.00 b) Investment 04.11.04.11.20.00

Based on Contract

  1. a) Income from receivables
    i Murabahah 04.11.04.12.11.00 ii Istishna' 04.11.04.12.12.00
    iii. Ujrah
    i) Pawning 04.11.04.12.13.01 ii) Others 04.11.04.12.13.99
    iv. Multi-service 04.11.04.12.14.00
    v. Others 04.11.04.12.19.00
    b) Income from profit sharing i Mudharabah 04.11.04.12.21.00 ii Musyarakah 04.11.04.12.22.00 iii Others 04.11.04.12.29.00 c) Lease income 04.11.04.12.31.00 Depreciation of ijarah assets -/- 04.11.04.12.32.00
  2. To third parties other than banks

Based on Type of Use

a) Working Capital 04.11.04.21.10.00 b) Investment 04.11.04.21.20.00 c) Consumption 04.11.04.21.30.00

Based on Contract

  1. a) Income from receivables
    i Murabahah 04.11.04.22.11.00 ii Istishna' 04.11.04.22.12.00
    iii. Ujrah
    i) Pawning 04.11.04.22.13.01 ii) Others 04.11.04.22.13.99
    iv. Multi-service 04.11.04.22.14.00
    v. Others 04.11.04.22.19.00
    b) Income from profit sharing i Mudharabah 04.11.04.22.21.00 ii Musyarakah 04.11.04.22.22.00 iii Others 04.11.04.22.29.00 c) Ijarah lease income 04.11.04.22.31.00 Depreciation of ijarah assets -/- 04.11.04.22.32.00

No. LINE ITEMS INCOME STATEMENT
PUBLICATION REPORT
LINE ITEMS INCOME STATEMENT ACCORDING TO INTEGRATED COMMERCIAL BANK REPORT

A. Interest Income and Expense
1020 - part of 1680
1060- part of 1680
1080 - part of 1680
1170 - part of 1680
1180 - part of 1680
1210 + part of 1295 - part of 1680
1220 + part of 1295 - part of 1680
Bank Indonesia Securities (SBBI) in Foreign Currency 1090 - part of 1680 1160 - part of 1680 Interest Income Sharia Bank Indonesia Certificates (SBIS) 1) Sharia Bank Indonesia Savings Facilities (FASBIS) 1) Demand deposits based on conventional principles Savings based on conventional principles Savings based on Sharia principles 1) Time deposits based on conventional principles Time deposits based on Sharia principles 1) Bank Indonesia Deposit Certificates (SDBI) Medium Term Notes (MTN) / MTN Sharia Asset-backed securities/Asset-backed Sharia Securities Interbank Mudharabah Investment Certificates (SIMA) 1) Commercial Papers (CP) / CP Sharia Medium Term Notes (MTN) / MTN Sharia

MONTHLY REPORT CODES COMMERCIAL BANKS (LBU) COMMERCIAL BANKS INTEGRATED REPORT e. Others

  1. From Bank Indonesia 1250 - part of 1680 04.11.99.06.00.00
  2. From other banks 1260 - part of 1680 04.11.99.01.00.00
  3. From third parties other than banks 1270 - part of 1680 04.11.99.02.00.00
  4. Income from inter-office transactions
    i. 1280 - part of 1680 04.11.99.03.01.00
    ii. 1290 - part of 1680 04.11.99.03.02.00
  5. Salam income
  6. Filled by Bank 04.11.99.04.00.00
  7. Filled by Bank 04.11.99.05.00.00
    1. Interest Expense / Yield 1300 05.11.00.00.00.00
      a. Liabilities to Bank Indonesia 1310 05.11.01.00.00.00 b. Liabilities to other banks
  1. Demand deposits
    a. 05.11.02.01.01.00 b. Demand deposits based on Sharia principles 1)
    i. Mudharabah - non profit sharing 05.11.02.01.02.01
    ii. Mudharabah - profit sharing 05.11.02.01.02.02
    iii. Wadiah 05.11.02.01.02.03
  2. Savings
    a. 05.11.02.02.01.00 b.
    i. Mudharabah - non profit sharing 05.11.02.02.02.01
    ii. Mudharabah - profit sharing 05.11.02.02.02.02
    iii. Wadiah 05.11.02.02.02.03
  3. Time deposits 05.11.02.02.02.03
    a. 05.11.02.03.01.00 b.
    i. 05.11.02.03.02.01
    ii. Mudharabah Profit Sharing Contract 05.11.02.03.02.02
  4. Interbank call money 1360 05.11.02.04.00.00
  5. Others
    a. 05.11.02.99.01.00 b. Others based on Sharia principles 1)
    i. Mudharabah - non profit sharing 05.11.02.99.02.01
    ii. Mudharabah - profit sharing 05.11.02.99.02.02
    iii. Non-mudharabah 05.11.02.99.02.03
    c. Third-party funds other than banks
  6. Demand deposits
    a) Conventional principle-based demand deposits 05.11.03.01.01.00 b) Sharia principle-based demand deposits 1)
    i. Mudharabah - non profit sharing 05.11.03.01.02.01
    ii. Mudharabah - profit sharing 05.11.03.01.02.02
    iii. Wadiah 05.11.03.01.02.03
  7. Savings
    a) 05.11.03.02.01.00 b) Savings based on Sharia principles 1)
    i. Mudharabah - non profit sharing 05.11.03.02.02.01
    ii. Mudharabah - profit sharing 05.11.03.02.02.02
    iii. Wadiah 05.11.03.02.02.03
  8. Time deposits
    a) 05.11.03.03.01.00 b) Time deposits based on Sharia principles 1)
    i. Mudharabah - non profit sharing 05.11.03.03.02.01
    ii. Mudharabah - profit sharing 05.11.03.03.02.02
  9. Others
    a) Filled by Bank 05.11.03.99.01.00 b) Others based on Sharia principles 1)
    i. Mudharabah - non profit sharing Filled by Bank 05.11.03.99.02.01
    ii. Mudharabah - profit sharing Filled by Bank 05.11.03.99.02.02
    d. Securities issued
  10. To Bank Indonesia 1530 05.11.04.10.00.00
  11. To banks 05.11.04.20.00.00
    a)
    i. Promissory notes 05.11.04.21.01.00
    ii. Medium Term Notes (MTN) 05.11.04.21.02.00
    iii. Floating Rate Notes (FRN) 05.11.04.21.03.00
    iv. Credit linked notes 05.11.04.21.04.00
    v. Bonds 05.11.04.21.05.00
    vi. Asset-backed securities 05.11.04.21.06.00
    vii. Others 05.11.04.21.99.00
    b)
    i. Mudharabah - non profit sharing
    i) Interbank Mudharabah Investment Certificates 05.11.04.22.01.01 ii) Mudharabah Sukuk 05.11.04.22.01.02 iii) Subordinated Sukuk 05.11.04.22.01.03 iv) Others 05.11.04.22.01.99
    ii. Mudharabah - profit sharing
    i) Interbank Mudharabah Investment Certificates 05.11.04.22.02.01 ii) Mudharabah Sukuk 05.11.04.22.02.02 iii) Subordinated Sukuk 05.11.04.22.02.03 iv) Others 05.11.04.22.02.99

No. LINE ITEMS INCOME STATEMENT
PUBLICATION REPORT
LINE ITEMS INCOME STATEMENT ACCORDING TO INTEGRATED COMMERCIAL BANK REPORT

Head office/own branches in Indonesia
Correction of margin/profit sharing/lease income -/- 1) Time deposits based on Sharia principles 1) Non-profit sharing Mudharabah Contract Others based on conventional principles Savings based on conventional principles Securities issued based on conventional principles Time deposits based on conventional principles Securities issued based on Sharia principles 1) Others based on conventional principles Interest Expense Head office/own branches outside Indonesia Demand deposits based on conventional principles Savings based on conventional principles Savings based on Sharia principles 1) Time deposits based on conventional principles

MONTHLY REPORT CODES INTEGRATED BANK REPORTS
CONVENTIONAL BANKS (LBU) CONVENTIONAL BANKS

  1. To third parties that are not banks
    a)
    i. Promissory Notes 05.11.04.31.01.00
    ii. Medium Term Notes (MTN) 05.11.04.31.02.00
    iii. Floating Rate Notes (FRN) 05.11.04.31.03.00
    iv. Credit linked notes 05.11.04.31.04.00
    v. Bonds 05.11.04.31.05.00
    vi. Asset-backed securities 05.11.04.31.06.00
    vii. Others 05.11.04.31.99.00
    b)
    i. Mudharabah - non profit sharing
  2. Sukuk mudharabah 05.11.04.32.01.01
  3. Subordinated Sukuk 05.11.04.32.01.02
  4. Others 05.11.04.32.01.99
    ii. Mudharabah - profit sharing
  5. Sukuk mudharabah 05.11.04.32.02.01
  6. Subordinated Sukuk 05.11.04.32.02.02
  7. Others 05.11.04.32.02.99
    e. Loans/Financing received
  8. From Bank Indonesia 1600 05.11.05.10.00.00
  9. From banks
    a) 05.11.05.21.00.00 b)
    i. Mudharabah - non profit sharing 05.11.05.22.01.00
    ii. Mudharabah - profit sharing 05.11.05.22.02.00
    iii. Non-mudharabah 05.11.05.22.03.00
  10. From third parties that are not banks
    a) 05.11.05.31.00.00 b)
    i. Mudharabah - non profit sharing 05.11.05.32.01.00
    ii. Mudharabah - profit sharing 05.11.05.32.02.00
    iii. Non-mudharabah 05.11.05.32.03.00
    f. Others
    1 To Bank Indonesia 1630 05.11.99.40.00.00
    2 To other banks 1640 05.11.99.10.00.00
    3 To third parties that are not banks 1650 05.11.99.20.00.00 4 Inter-office transactions a. 05.11.99.30.01.00
    i. Mudharabah - non profit sharing
  11. 05.11.99.30.01.01
    ii. Mudharabah - profit sharing
  12. 05.11.99.30.01.02
    b. 05.11.99.30.02.00
    i. Mudharabah - non profit sharing
  13. 05.11.99.30.02.01
    ii. Mudharabah - profit sharing
  14. 05.11.99.30.02.02

Net Interest (Expense) Income

  1. 1750 03.05.02.01.11.10
  2. 1760 03.05.02.02.11.10

B. Other Operating Income and Expenses

  1. 1.
    a. Increase in fair value of financial assets
  1. Securities 1810 04.12.01.01.00.00
  2. Loans 1900 04.12.01.02.00.00
  3. Spot and derivatives/forward 2080 + 2085 + 2090 + 2095 + 2100 + 2120 04.12.01.03.00.00
  4. Other financial assets 2000 04.12.01.99.00.00
    b. Decrease in fair value of financial assets
  5. Securities 2530 05.12.03.01.00.00
  6. Loans 2640 05.12.03.02.00.00
  7. Spot and derivatives/forward 2920 + 2925 + 2930 + 2935 + 2940 + 2960 05.12.03.03.00.00
  8. Other financial assets 2740 05.12.03.99.00.00

a. Decrease in fair value of financial liabilities 04.12.02.00.00.00

  1. Securities
  2. 04.12.02.01.00.00
  3. Spot and forward transactions 1) 04.12.02.02.00.00
    b. Increase in fair value of financial liabilities 2820 05.12.04.00.00.00
    1. Gains (losses) from sale of financial assets
      a. Gains from sale of financial assets
  1. Securities
    a) Measured at fair value through profit or loss 1830 04.12.03.01.01.00 b) 1850 04.12.03.01.02.00 c) Amortized cost 1860 + 1870 04.12.03.01.03.00
  2. Loans
    a) Measured at fair value through profit or loss 1930 + 1940 04.12.03.02.01.00 b) 1950 04.12.03.02.02.00 c) Amortized cost 1960 + 1970 04.12.03.02.03.00
  3. Other financial assets
    a) Other financial assets 2030 + 2040 + 2050 + 2060 + 2070 04.12.03.99.00.00 b) Gains from disposal of ijarah assets
  4. Filled in by the bank 04.12.03.03.00.00
    b. Losses from sale of financial assets
  5. Securities
    a) Measured at fair value through profit or loss 2560 + 2570 05.12.05.01.01.00 b) 2580 05.12.05.01.02.00 c) Amortized cost 2590 + 2600 05.12.05.01.03.00
  6. Loans
    a) Measured at fair value through profit or loss 2670 + 2680 05.12.05.02.01.00 b) 2690 05.12.05.02.02.00 c) Amortized cost 2700 + 2710 05.12.05.02.03.00
  7. Other financial assets
    a) Other financial assets 2770 + 2780 + 2790 + 2800 05.12.05.99.00.00 b) Filled in by the bank 05.12.05.03.00.00

Gains (losses) from decrease (increase) in fair value of financial liabilities Gains (losses) from increase (decrease) in fair value of financial assets Net Operating Interest/Return Income and Expenses Measured at fair value through other comprehensive income Measured at fair value through other comprehensive income Measured at fair value through other comprehensive income Losses from disposal of ijarah assets 1)

No. PROFIT AND LOSS LINE ITEM
PUBLICATION REPORT
PROFIT AND LOSS LINE ITEM
ACCORDING TO INTEGRATED BANK REPORTS

Securities issued based on Sharia principles
1)
Loans received based on conventional principles Financing received based on Sharia principles 1) Financing received based on Sharia principles 1) Gains (losses) from decrease (increase) in fair value of financial liabilities Head office/own branches outside Indonesia Gains (losses) from increase (decrease) in fair value of financial assets Measured at fair value through other comprehensive income Securities issued based on conventional principles Gains (losses) from sale of financial assets Loans received based on conventional principles Head office/own branches in Indonesia Net Operating Interest/Return Income Net Operating Interest/Return Expenses -/-

MONTHLY REPORT CODES INTEGRATED BANK REPORTS
CONVENTIONAL BANKS (LBU) CONVENTIONAL BANKS

a.

  1. 04.12.04.01.00.00
  2. 04.12.04.02.00.00
    b.
  3. 05.12.06.01.00.00
  4. 05.12.06.02.00.00

a. 2180 04.12.06.00.00.00 b. Losses from equity method investments 3010 05.12.09.00.00.00
6. 6.
a. Gains from foreign exchange transaction translation 4240 04.12.09.00.00.00 b. Losses from foreign exchange transaction translation 4330 05.12.15.00.00.00
7. Dividend income 7. Dividends 2170 04.12.05.00.00.00
8. 8. Commission/provision/fee and administration
a. Loans/funds managed 2190 04.12.07.01.00.00 b. Loans/financing 2200 04.12.07.02.00.00
c. Issuance of L/C partial from 2260 04.12.07.03.00.00
d. APMK partial from 2260 04.12.07.04.00.00 e. Selling agent partial from 2260 04.12.07.05.00.00 f. Transfer and collection partial from 2260 04.12.07.06.00.00 g. Payment point partial from 2260 04.12.07.07.00.00 h. Option premium partial from 2260 04.12.07.08.00.00
i. Others 2210 + 2220 + partial from 2260 04.12.07.99.00.00
9. Other income 9. Other income 04.12.99.00.00.00
a. 04.12.99.01.00.00 b. Others

  1. 04.12.99.99.00.00
    c. Recovery of written-off credits 04.12.08.00.00.00

a. Placements with Other Banks 3170 - partial from 2270 05.12.07.01.00.00 b. Spot and Derivatives/Forward 3180 - partial from 2270 05.12.07.02.00.00
c. Securities 05.12.07.03.00.00

  1. 05.12.07.03.01.00
  2. Amortized cost 05.12.07.03.02.00
    d. Acceptance receivables 3210 - partial from 2270 05.12.07.04.00.00 e. Credits/Receivables/Financing
  3. Credits
    a) 05.12.07.05.01.01 b) Amortized cost 05.12.07.05.01.02
  4. Sharia Financing
  5. a) Receivables

i. Murabahah Receivables 05.12.07.05.02.01
ii. Istishna' Receivables 05.12.07.05.02.02
iii. Lease Receivables 05.12.07.05.02.03
iv. Qardh Receivables 05.12.07.05.02.04
v. Multi-service Receivables 05.12.07.05.02.05
b) Profit-sharing financing 1)
i. Mudharabah 05.12.07.05.03.01
ii. Musyarakah 05.12.07.05.03.02
iii. Others 05.12.07.05.03.99
c) Lease financing

  1. 05.12.07.05.04.00
    f. Investments 3230 05.12.07.06.00.00 g. Others 3300 + 3200 + 3555 05.12.07.07.00.00 h. Administrative Account Transactions a) Irrevocable L/C Filled in by Bank 05.12.07.08.01.00 b) Guarantees issued Filled in by Bank 05.12.07.08.02.00 c) Withdrawal concessions Filled in by Bank 05.12.07.08.03.00
  1. Operational risk-related losses 11. Operational risk-related losses
    a. Internal fraud 3560 + 3562 + 3563 + 3564 + 3565 + 3570 05.12.08.01.00.00 b. External crime 3561 05.12.08.02.00.00
  2. Labor costs 12. Labor costs
    a. Board of Directors salaries 3644 05.12.13.01.00.00 b. Non-Board of Directors salaries and wages 3645 05.12.13.02.00.00
    c. 3650 05.12.13.03.00.00
    d. Human resources education and training 3700 05.12.13.04.00.00
  1. Board of Commissioners and Board of Supervisors
  2. Filled in by Bank 05.12.13.04.01.00
  3. Board of Directors
  4. Filled in by Bank 05.12.13.04.02.00
  5. Employees
  6. Filled in by Bank 05.12.13.04.03.00
  7. Others
  8. Filled in by Bank 05.12.13.04.99.00
    e. Other salaries partial from 3690 05.12.13.99.00.00
  1. Promotion expenses 13. Promotion expenses 05.12.14.00.00.00
    a. Media advertising
  1. 05.12.14.01.00.00
    b. Others
  2. 05.12.14.99.00.00
  1. Other expenses 14. Other expenses
    a. Commission/provision/fee and administration expenses
  1. Loan/financing commission/provision 3020 05.12.10.01.00.00
  2. Subordinated financing commission/provision 3040 05.12.10.02.00.00
  3. Option premium Filled in by Bank 05.12.10.03.00.00
  4. Others Filled in by Bank (including 3030 + 3040 + 3100) 05.12.10.99.00.00
    b. Depreciation/Amortization
  5. Fixed assets and inventory 3340 05.12.11.01.00.00
  6. Vacant property Filled in by Bank 05.12.11.02.00.00
  7. Deferred expenses 3350 05.12.11.03.00.00
  8. Intangible assets 3360 05.12.11.04.00.00
  9. Others 3400 05.12.11.99.00.00
    c.
  10. Fixed assets and inventory Filled in by Bank (partial from 3430) 05.12.12.02.00.00
  11. Intangible assets Filled in by Bank (partial from 3420) 05.12.12.03.00.00
  12. Vacant property Filled in by Bank (partial from 3440) 05.12.12.04.00.00
  13. Suspense accounts Filled in by Bank (partial from 3460) 05.12.12.05.00.00
  14. Inter-office Filled in by Bank (partial from 3470) 05.12.12.06.00.00
  15. Foreclosed assets Filled in by Bank (partial from 3450) 05.12.12.07.00.00
  16. Others
    a) Ijarah assets
  17. 05.12.12.01.00.00
    b) Inventory
  18. 05.12.12.08.00.00
    c) Others 05.12.12.99.00.00

Gains from equity method investments
Gains (losses) from spot and derivatives/forward transactions (realised) Income of the bank as mudharib in mudharabah muqayyadah 1) Measured at fair value through other comprehensive income 3225 (Combined LBU UUS) - partial from 2270 - partial from 2290 Filled in by Bank (partial from 3550 and 3555 - partial from 2290) Losses from impairment of other assets (non-financial) Losses from impairment of financial assets (impairment) Fees for Board of Commissioners and Board of Supervisors Gains (losses) from equity method investments 2125 + 2130 + 2135 + 2140 + 2145 + 2160 2965 + 2970 + 2975 + 2980 + 2985 + 3000 3190 - partial from 2270 3220 - partial from 2270 Measured at fair value through other comprehensive income Gains (losses) from equity method investments Gains from spot and forward transactions (realised) 1) Losses from spot and derivatives/forward transactions (realised) Losses from spot and derivatives transactions (realised) Losses from spot and forward transactions (realised)

No. PROFIT AND LOSS LINE ITEM
PUBLICATION REPORT
PROFIT AND LOSS LINE ITEM
ACCORDING TO INTEGRATED BANK REPORTS

Gains (losses) from foreign exchange transaction translation Gains (losses) from foreign exchange transaction translation Gains from spot and derivatives/forward transactions (realised) Gains (losses) from spot and derivatives transactions (realised) Gains from spot and derivatives transactions (realised) Commission/Provision/Fee and Administration Income Losses from impairment of financial assets (impairment)

MONTHLY REPORT CODES INTEGRATED BANK REPORTS
CONVENTIONAL BANKS (LBU) CONVENTIONAL BANKS

d. Insurance premiums

  1. Loans/financing 3110 05.12.99.01.01.00
  2. Third-party fund guarantees 3120 05.12.99.01.02.00
  3. Operational losses 3130 05.12.99.01.03.00
  4. Others 3160 05.12.99.01.99.00
    e. Operational risk loss provisions 3320 05.12.99.02.00.00 f. Research and development 3750 05.12.99.03.00.00 g. 3900 05.12.99.04.00.00 h. Maintenance and repairs 3950 05.12.99.05.00.00
    i. Goods and services
  5. 4000 05.12.99.06.01.00
  6. Others 4010 05.12.99.06.99.00
    j. 3410 05.12.99.07.00.00 k. Ijarah asset repair costs 1) Filled in by Bank 05.12.99.08.00.00
    l. Rent 3800 05.12.99.09.00.00 m. Remuneration expenses to Bank Indonesia 1) Filled in by Bank 05.12.01.00.00.00
    n. Others 4050 + 3850 + 3900 05.12.99.99.00.00

1800 - 2500

  1. 1800 03.05.02.01.11.20
  2. 2500 03.05.02.02.11.20
    OPERATING PROFIT (LOSS) Operating Profit/Loss 4150 - 4200
  3. Operating Profit 4150 03.05.02.01.11.00
  4. Operating Loss -/- 4200 03.05.02.02.11.00
    NON-OPERATING INCOME (EXPENSES)
    1. 4220 - 4310
      a 4220 04.20.01.00.00.00 b 4310 05.20.01.00.00.00
  6. Other non-operating income (expenses) 2. Other non-operating income (expenses)
    a Other non-operating income 04.20.99.00.00.00
  1. 4250 04.20.99.01.00.00
  2. Others 1) 4210 + 4240 + 4300 04.20.99.99.00.00
    b Other non-operating expenses 4330 + 4400 05.20.99.00.00.00 NON-OPERATING PROFIT (LOSS) NON-OPERATING PROFIT (LOSS)
  1. Non-Operating Profit 4450 03.05.02.01.12.00
  2. Non-Operating Loss -/- 4500 03.05.02.02.12.00
    CURRENT YEAR PROFIT (LOSS) BEFORE TAX
  3. Current Year Profit Before Tax 4550 03.05.02.01.10.00
  4. Current Year Loss Before Tax 4600 03.05.02.02.10.00
    Income Tax Income Tax
  5. Current year tax estimates -/- 1. Current year tax estimates -/- 4935 03.05.02.01.40.00
  6. Deferred Tax 2. Deferred Tax
    a Deferred tax income 4940 03.05.02.02.40.01 b Deferred tax expense -/- 4945 03.05.02.02.40.02 CURRENT YEAR NET PROFIT (LOSS)
  7. Current Year Net Profit 4550 03.05.02.01.00.00
  8. Current Year Net Loss 4600 03.05.02.02.00.00
    OTHER COMPREHENSIVE INCOME
  9. a. Filled in by Bank Filled in by Bank
    b. Filled in by Bank Filled in by Bank
    c. Filled in by Bank Filled in by Bank
  10. a. Filled in by Bank Filled in by Bank
    b. Filled in by Bank Filled in by Bank
    c. Filled in by Bank Filled in by Bank
    Filled in by Bank Filled in by Bank
    Filled in by Bank Filled in by Bank
    TRANSFER PROFIT/LOSS TO HEAD OFFICE
    1 Transfer Profit to Head Office 4850 03.05.02.01.30.00 2 Transfer Loss to Head Office 4900 03.05.02.02.30.00 Notes:
  1. : Calculated by Banks with Sharia Business Units (UUS)
  2. : Filled in if there is a transfer of profit (loss) from branch offices of Banks domiciled outside the country to the head office outside the country.
    NON-OPERATING INCOME (EXPENSES)
    TRANSFER PROFIT/LOSS TO HEAD OFFICE

Taxes (excluding income tax)
Losses from credit/financing restructuring
Gains from sale of fixed assets and inventory
Losses from sale of fixed assets and inventory Recovery of operational insurance claims 1) Items to be reclassified to profit or loss Net Other Operating Income and Expenses TOTAL OTHER COMPREHENSIVE INCOME CURRENT YEAR TOTAL COMPREHENSIVE PROFIT (LOSS) CURRENT YEAR CURRENT YEAR PROFIT (LOSS) Before Tax Items that will not be reclassified to profit or loss No. PROFIT AND LOSS LINE ITEM PUBLICATION REPORT PROFIT AND LOSS LINE ITEM ACCORDING TO INTEGRATED BANK REPORTS

Others
CURRENT YEAR NET PROFIT (LOSS)
Gains from revaluation of fixed assets
Gains (losses) from remeasurement of defined benefit pension plans Others Gains (losses) from translation adjustments of financial statements in foreign currency Gains (losses) from changes in fair value of financial assets - debt instruments measured at fair value through other comprehensive income Technology, System, and Information Processing Services (TSI) Other Operating Expenses / Besides Net Interest/Return Income -/- Gains (Losses) from sale of fixed assets and inventory Other Operating Income / Besides Net Interest/Return Income Other Operating Income (Expenses) / Besides Net Interest/Return Income Gains (Losses) from sale of fixed assets and inventory

c. Commitments and Contingencies Report
I COMMITMENTS RECEIVABLES COMMITMENTS RECEIVABLES

  1. Undrawn loan facilities
  2. Undrawn loan facilities 495 06.01.01.00.00.00
    a Banks
  1. 06.01.01.01.00.00
    b Others
  2. 06.01.01.99.00.00
    1. 521 06.01.02.00.00.00
  2. Others 3. Others 525 + 529 06.01.99.00.00.00
    II COMMITMENTS PAYABLES
  3. Undrawn credit facilities 1. Undrawn credit facilities
    a. Committed a. Committed 533 + 536 + 542 06.02.01.01.00.00 b. Uncommitted b. Uncommitted 535 + 538 + 544 06.02.01.02.00.00
  4. Irrevocable L/Cs still in effect 2. Irrevocable L/Cs still in effect 561 + 562 06.02.02.00.00.00
    1. 06.02.03.00.00.00
  6. Others 4. Others 589 06.02.99.00.00.00
    III. CONTINGENT RECEIVABLES
  7. Guarantees received 1. Guarantees received 591 06.03.01.00.00.00
  8. Others 2. Others 598 06.03.99.00.00.00
    IV. CONTINGENT PAYABLES
  9. Guarantees issued 1. Guarantees issued 599 06.04.01.00.00.00
  10. Others 2. Others 609 06.04.99.00.00.00
    Notes:
  1. : Calculated by Banks with Sharia Business Units (UUS)

MONTHLY REPORT CODES
CONVENTIONAL BANKS
COMMITMENTS AND CONTINGENCIES REPORT MONTHLY
No. COMMITMENTS AND CONTINGENCIES LINE ITEM COMMITMENTS AND CONTINGENCIES LINE ITEM MONTHLY REPORT CODES CONVENTIONAL BANKS INTEGRATED PUBLICATION REPORT METADATA REPORTING INTEGRATION COMMITMENTS PAYABLES CONTINGENT RECEIVABLES CONTINGENT PAYABLES Foreign exchange positions to be received from spot and derivatives/forward transactions Foreign exchange positions to be received from spot and derivatives/forward transactions Foreign exchange positions to be delivered for spot and derivatives/forward transactions Foreign exchange positions to be received from spot and derivatives/forward transactions

B. Quarterly Financial Publication Report and Financial Performance Information Banks must include the Bank's website address in the quarterly financial publication report and financial performance information announced in newspapers or other electronic media. The quarterly financial publication report and financial performance information include:

  1. A summary of the financial statements, including:
    a. Balance sheet; b. Income statement and other comprehensive income; and
    c. Commitments and contingencies report.
  2. Financial performance information, including:
    a. Calculation of Minimum Capital Requirement (KPMM); b. The quantity and quality of productive assets providing at least information based on grouping:
  1. financial instruments;
  2. funding provision to Related Parties;
  3. credits to Micro, Small, and Medium Enterprises (MSME) debtors; and
  4. credits requiring special attention, including restructured credits;
    c. Provisions for Impairment Losses (CKPN) and Asset Quality Assessment Provisions (PPKA);
    d. Financial ratios, at least covering:
  5. KPMM ratio;
  6. Return on Asset (ROA) ratio;
  7. Return on Equity (ROE) ratio;
  8. Problematic productive assets and problematic non-productive assets to total productive assets and non-productive assets;
  9. Problematic productive assets to total productive assets;
  10. CKPN financial assets to productive assets;
  11. Non-performing Loans (NPL) ratio;
  12. Operating Expenses to Operating Income (BOPO) ratio;
  13. Cost to Income Ratio (CIR);
  14. Net Interest Margin (NIM) ratio;
  15. Percentage of violations and exceedances of the Maximum Credit Granting Limit (BMPK);
  16. Minimum Reserve Ratio (GWM) ratio; and
  17. Net Foreign Exchange Position (PDN) ratio;
    e. Spot transactions and derivative transactions; f. Information on the composition and structure of shareholders, as well as the composition of the board of directors and board of commissioners. The names of shareholders and percentage of share ownership included in the quarterly financial publication report and financial performance information are individuals or entities owning 5% (five percent) or more of the Bank's capital; g. Banks that are part of a business group add quarterly financial publication report and financial performance information with:
  18. a summary of consolidated financial statements of the Parent Entity covering the financial statements of all entities in the business group in the financial sector; or
  19. a summary of consolidated financial statements of the Parent Entity covering all entities in the business group in the financial and non-financial sectors;
    h. The consolidated financial statements of the Parent Entity as referred to in letter g, at least covering a summary of:
  20. Balance sheet;
  21. Income statement and other comprehensive income;
  22. Statement of changes in equity (if any); and
  23. Commitments and contingencies report (if any).
  1. Report Format
    a. Summary of financial statements, including:
  2. Balance sheet
    Bank :
    Report Date :
    No. Position December 31 Position December 31
    Report Date Previous Year Previous Year
    ASSETS
  3. Cash
  4. Placements with Bank Indonesia
  5. Placements with other banks
  6. Spot and derivatives/forward receivables
  7. Securities held
  10. Acceptance receivables
  11. Loans granted
  12. Sharia financing
  1. Equity investments
  2. Other financial assets
  3. Provisions for impairment losses of financial assets -/-
    a. Securities held b. Loans granted and Sharia financing
    c. Others
  4. Intangible assets
    Accumulated amortization of intangible assets -/-
  5. Fixed assets and inventory
    Accumulated depreciation of fixed assets and inventory -/-
  6. Non-productive assets
    a. Vacant property b. Foreclosed collateral
    c. Suspense accounts
    d. Inter-office assets
  1. Other assets
    TOTAL ASSETS
    LIABILITIES
  2. Demand deposits
  3. Savings
  4. Deposits
  5. Electronic money
  6. Liabilities to Bank Indonesia
  7. Liabilities to other banks
  8. Spot and derivatives/forward liabilities
  9. Liabilities for securities sold with agreement to repurchase (repo)
  10. Acceptance liabilities
  11. Securities issued
  12. Loans/Financing received
  13. Margin deposits
  14. Inter-office liabilities
  1. Other liabilities
  2. Minority interest
    TOTAL LIABILITIES
    EQUITY
  3. Paid-up capital
    a. Authorized capital b. Unpaid capital -/-
    c. Treasury stock -/-
  4. Additional paid-up capital
    a. Agio b. Disagio -/-
    c. Capital deposit funds
    d. Others
  5. Other comprehensive income
    a. Gains b. Losses -/-
  6. Reserves
    a. General reserves b. Specific reserves
  7. Profit/loss
    a. Prior years b. Current year

c. Dividends paid -/-
TOTAL EQUITY ATTRIBUTABLE TO OWNERS
TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY
LINE ITEMS
QUARTERLY BALANCE SHEET REPORT
(in millions of rupiah)
INDIVIDUAL CONSOLIDATED
Securities sold with agreement to repurchase (repo) Receivables for securities purchased with agreement to resell (reverse repo) LIABILITIES AND EQUITY

Notes:

  1. : Filled in by Banks with Sharia Business Units (UUS)
    Sharia financing includes, among others, Murabahah - net, Mudharabah - net, Musyarakah - net, Salam, Istishna' - net, Qardh, Financing, Ijarah - net, Multi-service transactions - net.
  2. : Inter-office assets and Inter-office liabilities are presented net in the Balance Sheet
  3. : For Branch Offices Outside Indonesia (KCBLN), the transfer of profit (loss) to the head office has been taken into account.
  1. Profit and Loss and Comprehensive Income Report
    Bank:
    Reporting Period:
    No. Reporting Period Previous Reporting Period Previous Reporting Period Previous Year's Report Previous Year's Report OPERATING INCOME AND EXPENSES A. Interest Income and Expense
  2. Interest Income
  3. Interest Expense
    Net Interest (Expense) Income
  4. Gains (losses) from increases (decreases) in fair value of financial assets
  6. Gains (losses) from the sale of financial assets
  7. Gains (losses) from spot and derivative/forward transactions (realised)
  8. Gains (losses) from equity method investments
  9. Gains (losses) from foreign currency translation transactions
  10. Dividend income
  11. Commissions/provisions/fees and administration
  12. Other income
  13. Financial asset impairment losses (impairment)
  14. Operational risk-related losses
  15. Labor costs
  16. Promotion expenses
  17. Other expenses
    Net Non-Interest Operating Income (Expense)
    OPERATING PROFIT (LOSS)
  18. Gains (losses) from the sale of fixed assets and inventories
  19. Other non-operating income (expense)
    NON-OPERATING PROFIT (LOSS)
    PROFIT (LOSS) FOR THE YEAR BEFORE TAX
    Income tax a. Current year tax estimate b. Deferred tax income (expense) PROFIT (LOSS) FOR THE YEAR MINORITY INTEREST PROFIT (LOSS)
  20. Items that will not be reclassified to Profit or Loss
    a. b.
    c. Others
  21. Items that will be reclassified to Profit or Loss
    a. b.
    c. Others
    Profit (Loss) for the Year attributable to:
  • Owners
  • Non-Controlling Interests
    TOTAL PROFIT (LOSS) FOR THE YEAR
  • Owners
  • Non-Controlling Interests
    TOTAL COMPREHENSIVE PROFIT (LOSS) FOR THE YEAR TRANSFER OF PROFIT (LOSS) TO HEAD OFFICE 1) DIVIDENDS EARNINGS PER SHARE (in Rupiah units) 2) Notes:
  1. : To be filled if there is a transfer of profit (loss) from Foreign Bank Branch (KCBLN) to head office.
  2. : Specifically for Banks that have gone public.
    Gains arising from the revaluation of fixed assets Gains (losses) arising from remeasurement of defined benefit pension programs Total Comprehensive Profit (Loss) for the Year attributable to:
    Gains (losses) from decreases (increases) in fair value of financial liabilities Gains (losses) arising from adjustments due to the translation of financial statements into foreign currency Gains (losses) from changes in fair value of financial asset instruments measured at fair value through other comprehensive income COMPREHENSIVE INCOME FOR THE YEAR AFTER TAX TOTAL COMPREHENSIVE PROFIT (LOSS) FOR THE YEAR B. Non-Interest Operating Income and Expense NON-OPERATING INCOME AND EXPENSES COMPREHENSIVE INCOME QUARTERLY PROFIT AND LOSS AND COMPREHENSIVE INCOME REPORT (in millions of Rupiah) INDIVIDUAL CONSOLIDATED ITEMS
  1. Commitments and Contingencies Report
    Bank:
    Reporting Date:
    No. Reporting Period Previous Reporting Period Previous Reporting Period Previous Year's Report Previous Year's Report I
  2. Undrawn loan/financing facilities
  3. Foreign currency positions to be received from spot and derivative/forward transactions
  4. Others
    II COMMITMENT OBLIGATIONS
  5. Undrawn credit/financing facilities
    a. Committed b. Uncommitted
  6. Irrevocable L/C still in force
  7. Foreign currency positions to be delivered for spot and derivative/forward transactions
  8. Others
    III. CONTINGENT RECEIVABLES
  9. Guarantees received
  10. Others
    IV. CONTINGENT OBLIGATIONS
  11. Guarantees issued
  12. Others
    CONTINGENT RECEIVABLES
    QUARTERLY COMMITMENTS AND CONTINGENCIES REPORT (in millions of Rupiah) INDIVIDUAL CONSOLIDATED ITEMS

b. Financial performance information, including:

  1. Capital Adequacy Ratio (CAR) Calculation
    Conventional Bank
    Bank:
    Reporting Date:
    Individual Consolidated Individual Consolidated I 1 CET 1
    1.1 Paid-up Capital (after deducting Treasury Stock)
    1.2 Additional Capital Reserves *)
    1.2.1 Additive Factors
    1.2.1.1 Other comprehensive income 1.2.1.1.1 Translation differences of financial statements
    1.2.1.1.2 Potential gains from increases in fair value of financial assets measured at fair value through other comprehensive income
    1.2.1.1.3 Balance of fixed asset revaluation surplus
    1.2.1.2 Other additional capital reserves (other disclosed reserves)
    1.2.1.2.1 Agio 1.2.1.2.2
    1.2.1.2.3 Prior years' profit
    1.2.1.2.4 Current year profit
    1.2.1.2.5 Capital contribution funds 1.2.1.2.6 Others 1.2.2 Deductive Factors
    1.2.2.1 Other comprehensive income 1.2.2.1.1 Translation deficits of financial statements
    1.2.2.1.2 Potential losses from decreases in fair value of financial assets measured at fair value through other comprehensive income
    1.2.2.2 Other additional capital reserves (other disclosed reserves)
    1.2.2.2.1 Disagio 1.2.2.2.2 Prior years' losses
    1.2.2.2.3 Current year losses
    1.2.2.2.4
    1.2.2.2.5
    1.2.2.2.6
    1.2.2.2.7 Others
    1.3 Non-Controlling Interests that can be calculated
    1.4 Core Capital Deductive Factors *)
    1.4.1 Deferred tax
    1.4.2 Goodwill 1.4.3 Intangible assets
    1.4.4 Investments calculated as deductive factors 1.4.5 Capital deficiency in insurance subsidiary companies 1.4.6 Securitization exposures 1.4.7 Other core capital deductive factors 1.4.7.1 Funds placed in AT 1 and/or Tier 2 instruments at other banks
    1.4.7.2 Cross-ownership in other entities acquired through legal transfer, gift, or testamentary bequest 1.4.7.3 Exposures causing Credit Risk due to settlement failure (settlement risk) - Non Delivery Versus Payment 1.4.7.4 Exposures in Subsidiary Companies conducting business based on Sharia principles (if any)
    2.1 Instruments meeting AT 1 requirements
    2.2 Agio/Disagio
    2.3 Additional Tier 1 Capital Deductive Factors *)
    2.3.1 Funds placed in AT 1 and/or Tier 2 instruments at other banks
    2.3.2 Cross-ownership in other entities acquired through legal transfer, gift, or testamentary bequest
    II 1
    4.1 Sinking Fund
    4.2 Funds placed in Tier 2 instruments at other banks
    4.3 Cross-ownership in other entities acquired through legal transfer, gift, or testamentary bequest
    Individual Consolidated Individual Consolidated Individual Consolidated Individual Consolidated RISK-WEIGHTED ASSETS (RWA) CAPITAL ADEQUACY RATIO (CAR) RWA CREDIT RISK CET 1 Ratio (%) RWA MARKET RISK Tier 1 Ratio (%) RWA OPERATIONAL RISK Tier 2 (%) TOTAL RWA CAR ACCORDING TO RISK PROFILE (%) CET 1 FOR BUFFER (%) From CET 1 (%) Capital Conservation Buffer (%) From AT 1 (%) Countercyclical Buffer (%) From Tier 2 (%) Capital Surcharge for Systemically Important Banks (%) Notes:
    *) : Detailed presentation may be omitted if the value is nil.
    Core Capital (Tier 1)
    QUARTERLY CAPITAL ADEQUACY REQUIREMENT (CAR) CALCULATION REPORT FOR CONVENTIONAL BANKS (in millions of Rupiah) CAPITAL COMPONENTS Reporting Date Position Previous Year's Reporting Date Position TOTAL CAPITAL General reserves Deficit between Asset Quality Assessment Provisions (PPKA) and Impairment Loss Provisions (CKPN) on productive assets Deficit in fair value adjustments of financial instruments in the Trading Book Non-productive PPKA Additional Tier 1 Capital (AT 1) *) Supplementary Capital (Tier 2) Capital instruments in the form of shares or other instruments meeting Tier 2 requirements Agio/Disagio General reserves PPKA on productive assets that must be calculated (maximum 1.25% of RWA Credit Risk) Supplementary Capital Deductive Factors *) ALLOCATION OF CAR COMPLIANCE ACCORDING TO RISK PROFILE BUFFER PERCENTAGE REQUIRED TO BE MET BY BANKS (%) Reporting Date Position Previous Year's Reporting Date Position Reporting Date Position Previous Year's Reporting Date Position Branches of Banks Located Abroad (Foreign Bank Branch - KCBLN) Bank:
    Reporting Date:
    Reporting Date Position
    Previous Year's Reporting Date Position
  2. Business Funds
    1.1 Business funds
    1.2 Paid-up capital
  3. Prior years' profit (loss) that can be calculated
  4. Current year profit (loss) that can be calculated
  5. General reserves
  6. Balance of fixed asset revaluation surplus

9.1 Other comprehensive income:
9.1.1 Translation deficits due to financial statement translation
9.1.2 Potential losses from decreases in fair value of financial assets measured at fair value through other comprehensive income
9.2 Deficit between PPKA and impairment loss provisions on productive assets
9.3 Deficit in fair value adjustments of financial instruments in the trading book
9.4 Non-productive PPKA
9.5 Deferred tax
9.6 Goodwill
9.7 All other intangible assets
9.8 Capital deficiency in insurance subsidiary companies
9.9 Securitization exposures
9.10 Funds placed in AT 1 and/or Tier 2 instruments issued by other banks
9.11
9.12 Others
10.
Reporting Date Position
Previous Year's Reporting Date Position
Reporting Date Position
Previous Year's Reporting Date Position
RISK-WEIGHTED ASSETS (RWA) CAPITAL ADEQUACY RATIO (CAR) (%) RWA CREDIT RISK RWA MARKET RISK RWA OPERATIONAL RISK Capital Conservation Buffer (%) Countercyclical Buffer (%) Capital Surcharge for Systemically Important Banks (%) Notes:

  1. : Detailed presentation may be omitted if the value is nil.
  2. : "Business Funds for Buffer" is the portion of Business Funds placed in CEMA (disclosed as a percentage of RWA) available to meet the Buffer.
    BUSINESS FUNDS FOR BUFFER (%)

BUFFER PERCENTAGE REQUIRED TO BE MET BY
BANKS (%)
TOTAL RWA
CAR ACCORDING TO RISK PROFILE
(%)
Capital deductive factors
1)
Cross-ownership in other entities acquired through legal transfer, gift, or testamentary bequest Capital deductive factors - exposures causing credit risk due to settlement failure (settlement risk) - non-delivery versus payment TOTAL CAPITAL Others QUARTERLY CAPITAL ADEQUACY REQUIREMENT (CAR) CALCULATION REPORT BRANCHES OF BANKS LOCATED ABROAD (in millions of Rupiah) CAPITAL COMPONENTS Other comprehensive income: potential gains from increases in fair value of financial assets measured at fair value through other comprehensive income General reserves Asset Quality Assessment Provisions (PPKA) on productive assets that must be calculated (maximum 1.25% of RWA Credit Risk)

  1. Quantity and quality of productive assets
    Bank:
    Reporting Date:
    L KL D M Total DPK KL D M Total
    I.
  2. Placements with other banks
    a. Rupiah b. Foreign currency
  3. Spot and derivative/forward receivables
    a. Rupiah b. Foreign currency
  4. Securities held
    a. Rupiah b. Foreign currency 4. a. Rupiah b. Foreign currency 5. a. Rupiah b. Foreign currency
  5. Acceptance receivables 7.
    a.
    i. Rupiah
    ii.. Foreign currency b. Non-SME debtors
    i. Rupiah
    ii.. Foreign currency c.
    i. Rupiah
    ii.. Foreign currency
  6. Equity investments
  8. Commitments and contingencies
    a. Rupiah b. Foreign currency
    Other receivables*
    Micro, Small, and Medium Enterprises (SME) Debtors Restructured loans Loans provided and financing provided Receivables from securities purchased with an agreement to resell (Reverse Repo) Securities sold with an agreement to repurchase (Repo) RELATED PARTIES QUARTERLY PRODUCTIVE ASSET QUALITY AND OTHER INFORMATION REPORT (in millions of Rupiah) No. ITEMS INDIVIDUAL Reporting Date Position Previous Year's Reporting Date Position DPK L L KL D M Total DPK KL D M Total II
  9. Placements with other banks
    a. Rupiah b. Foreign currency 2. Spot and derivative/forward receivables a. Rupiah b. Foreign currency 3. Securities held a. Rupiah b. Foreign currency 4. a. Rupiah b. Foreign currency 5. a. Rupiah b. Foreign currency
  10. Acceptance receivables
  11. Loans provided and financing provided
    a.
    i. Rupiah
    ii.. Foreign currency b. Non-SME debtors
    i. Rupiah
    ii.. Foreign currency
    c. Restructured loans
    i. Rupiah
    ii.. Foreign currency
  12. Equity investments
  14. Commitments and contingencies
    a. Rupiah b. Foreign currency
    III OTHER INFORMATION
  15. Total bank assets pledged:
    a. To Bank Indonesia b. To other parties
  16. Acquired collateral
  20. a.
    b. c.
    Namely, the total of loans in restructuring status, both loans provided to SME debtors and loans provided to non-SME debtors, including property, housing, and retail loans; and Individuals, for ownership and renovation of houses.
  21. Commitments and Contingencies include commitment obligations and contingent obligations in the Commitments and Contingencies Report.
  22. Total pledged bank assets are bank assets pledged as collateral for specific transactions. Pledged bank assets do not
    include securities sold with an agreement to repurchase (repo).
  23. Productive Asset Quality Assessment Provisions and Non-Productive Asset Quality Assessment Provisions that must be formed refer to the POJK regarding the assessment of asset quality of Conventional Banks.
  24. CKPN is a provision formed for the impairment of financial instruments based on expected credit losses according to accounting standards for financial instruments.
    Loans provided are divided into 4 parts, namely:
    Micro, Small, and Medium Enterprises (SME) Debtors Namely, loans provided to Micro, Small, and Medium Enterprises (SME) debtors. The definition of SMEs refers to laws regarding micro, small, and medium enterprises. In this item, all types of loans provided to SME debtors are reported, including property loans and/or loans in restructuring status. The calculation of loans to SME debtors also takes into account other relevant regulations, including those governing the provision of credit or financing by Conventional Banks and technical assistance in the development of SMEs. Non-SME Debtors Namely, loans provided to non-SME debtors. In this item, all types of loans provided to non-SME debtors are reported, including property loans and/or loans in restructuring status. Restructured Loans PRODUCTIVE ASSET QUALITY AND OTHER INFORMATION REPORT Reporting Date Position Previous Year's Reporting Date Position DPK L 1. 2. 3. 4. a.

b.

c.
Namely, the total of loans in restructuring status, both loans provided to SME debtors and loans provided to non-SME debtors, including property, housing, and retail loans; and Individuals, for ownership and renovation of houses.
5. Commitments and Contingencies include commitment obligations and contingent obligations in the Commitments and Contingencies Report.
6. Total pledged bank assets are bank assets pledged as collateral for specific transactions. Pledged bank assets do not include securities
sold with an agreement to repurchase (repo).
7. Productive Asset Quality Assessment Provisions and Non-Productive Asset Quality Assessment Provisions that must be formed refer to the POJK regarding the assessment of
asset quality of Conventional Banks.
8. CKPN is a provision formed for the impairment of financial instruments based on expected credit losses according to accounting standards for financial instruments.
Loans provided are divided into 4 parts, namely:
Micro, Small, and Medium Enterprises (SME) Debtors Namely, loans provided to Micro, Small, and Medium Enterprises (SME) debtors. The definition of SMEs refers to laws regarding micro, small, and medium enterprises. In this item, all types of loans provided to SME debtors are reported, including property loans and/or loans in restructuring status. The calculation of loans to SME debtors also takes into account other relevant regulations, including those governing the provision of credit or financing by Conventional Banks and technical assistance in the development of SMEs. Non-SME Debtors Namely, loans provided to non-SME debtors. In this item, all types of loans provided to non-SME debtors are reported, including property loans and/or loans in restructuring status. Restructured Loans PRODUCTIVE ASSET QUALITY AND OTHER INFORMATION REPORT Productive Asset and Non-Productive Asset items are presented in Related Parties and Unrelated Parties groups. Related Parties are parties related to the Bank as stipulated in regulations regarding maximum credit limits. Productive Assets and Non-Productive Assets are further detailed by quality, namely Performing (L), Special Mention (DPK), Substandard (KL), Doubtful (D), and Loss (M) according to the POJK regarding the assessment of asset quality of Conventional Banks. Definitions of balance sheet items refer to definitions in the Monthly Report of Conventional Banks (LBU). Other receivables* Receivables from securities purchased with an agreement to resell Micro, Small, and Medium Enterprises (SME) Debtors Securities sold with an agreement to repurchase (Repo) UNRELATED PARTIES (in millions of Rupiah) No. ITEMS INDIVIDUAL Reporting Date Position Previous Year's Reporting Date Position DPK L 1. 2. 3. 4. a.

b.

c.
Namely, the total of loans in restructuring status, both loans provided to SME debtors and loans provided to non-SME debtors, including property, housing, and retail loans; and Individuals, for ownership and renovation of houses.
5. Commitments and Contingencies include commitment obligations and contingent obligations in the Commitments and Contingencies Report.
6. Total pledged bank assets are bank assets pledged as collateral for specific transactions. Pledged bank assets do not include securities
sold with an agreement to repurchase (repo).
7. Productive Asset Quality Assessment Provisions and Non-Productive Asset Quality Assessment Provisions that must be formed refer to the POJK regarding the assessment of
asset quality of Conventional Banks.
8. CKPN is a provision formed for the impairment of financial instruments based on expected credit losses according to accounting standards for financial instruments.
Loans provided are divided into 4 parts, namely:
Micro, Small, and Medium Enterprises (SME) Debtors Namely, loans provided to Micro, Small, and Medium Enterprises (SME) debtors. The definition of SMEs refers to laws regarding micro, small, and medium enterprises. In this item, all types of loans provided to SME debtors are reported, including property loans and/or loans in restructuring status. The calculation of loans to SME debtors also takes into account other relevant regulations, including those governing the provision of credit or financing by Conventional Banks and technical assistance in the development of SMEs. Non-SME Debtors Namely, loans provided to non-SME debtors. In this item, all types of loans provided to non-SME debtors are reported, including property loans and/or loans in restructuring status. Restructured Loans PRODUCTIVE ASSET QUALITY AND OTHER INFORMATION REPORT Productive Asset and Non-Productive Asset items are presented in Related Parties and Unrelated Parties groups. Related Parties are parties related to the Bank as stipulated in regulations regarding maximum credit limits. Productive Assets and Non-Productive Assets are further detailed by quality, namely Performing (L), Special Mention (DPK), Substandard (KL), Doubtful (D), and Loss (M) according to the POJK regarding the assessment of asset quality of Conventional Banks. Definitions of balance sheet items refer to definitions in the Monthly Report of Conventional Banks (LBU). Other receivables* Receivables from securities purchased with an agreement to resell Micro, Small, and Medium Enterprises (SME) Debtors Securities sold with an agreement to repurchase (Repo) UNRELATED PARTIES
3. CKPN and PPKA
(in millions of Rupiah)
Stage 1 Stage 2 Stage 3 General Special Stage 1 Stage 2 Stage 3 General Special

  1. Placements with other banks

  2. Spot and derivative/forward receivables

  3. Securities held

  6. Acceptance receivables

  7. Loans provided and financing provided

  8. Equity investments

  9. Other receivables*)

  10. Commitments and contingencies
    Securities sold with an agreement to repurchase (Repo) Receivables from securities purchased with an agreement to resell *) Among others consisting of sight L/C or unaccepted usance LC receivables, purchased/assumed travel checks, advances to customers, collection receivables, guarantees in the context of government programs. ) For conventional banks with Sharia Business Units (UUS), fill Stage 1 with collective CKPN and Stage 3 with individual CKPN *) For September - December 2020 reporting positions, banks may leave the previous year's reporting position blank. IMPAIRMENT LOSS PROVISIONS AND ASSET QUALITY ASSESSMENT PROVISIONS No. ITEMS Reporting Date Position Previous Year's Reporting Date Position *) CKPN PPKA must be formed CKPN PPKA must be formed

  11. Financial ratios
    (in %)
    Reporting Date Position
    Previous Year's Reporting Date Position

  12. Capital Adequacy Requirement (CAR)

Problematic productive assets and problematic non- productive assets against total productive assets and non-productive assets
3. Problematic productive assets against
total productive assets
4.
Impairment Loss Provisions (CKPN) of financial assets against productive assets
5. Gross NPL
6. Net NPL
7. Return on Asset (ROA)
8. Return on Equity (ROE)
9. Net Interest Margin (NIM)
10. Operating Expenses against
Operating Income (BOPO)
11. Cost to Income Ratio (CIR)
12. Loan to Deposit Ratio (LDR)

  1. a. Percentage of Maximum Credit Limit (BMPK) violations
    i. Related parties
    ii. Unrelated parties
    b. Percentage of Maximum Credit Limit (BMPK) exceedances
    i. Related parties
    ii. Unrelated parties
  2. Gross Weighted Average Maturity (GWM)
    a. Main Rupiah GWM
  • Daily
  • Average
    b. Foreign currency GWM (daily)

  1. Net Foreign Exchange Position (NFP) overall
    QUARTERLY FINANCIAL RATIO REPORT
    Ratio
    Performance Ratios
    Compliance Ratios

  2. Spot transactions and derivative transactions
    Bank:
    Reporting Date:
    (in millions of Rupiah)
    NO.
    Trading Hedging Receivables Liabilities
    A.
    1 Spot
    2 Forward
    3 Option a. Sell b. Buy
    4 Future
    5 Swap
    6 Others
    B. Related to Interest Rates
    1 Forward
    2 Option a. Sell b. Buy
    3 Future
    4 Swap
    5 Others
    C. Others
    TOTAL

The transaction purpose column is divided into trading and hedging. Trading is a transaction conducted with the purpose of obtaining profit from changes in market factors, including purpose codes 6 and 7. Derivative transactions with code 9 (Other Purpose) are included in trading purposes. Hedging is a transaction conducted for hedging purposes, including purpose codes 1, 2, 4, and 5. The figures in the purpose column are the notional values of the contracts. The Receivables column is filled with receivables that represent potential gains from the mark-to-market process of spot and derivative/forward transactions on the reporting date. The Liabilities column is filled with liabilities that represent potential losses from the mark-to-market process of spot and derivative/forward transactions on the reporting date. Related to Exchange Rates QUARTERLY SPOT AND DERIVATIVE/FORWARD TRANSACTIONS REPORT The preparation of Spot and Derivative/Forward Transaction Reports refers to Form 42 of the Monthly Report of Conventional Banks regarding the details of spot and derivative/forward transactions. Underlying variables are divided into 4 parts, namely related to exchange rates (code 1), related to interest rates (code 2), related to exchange rates and interest rates (code 3), and others (code 9). For codes 3 and 9, reported in group C. Others. The Notional Value column is filled with the agreed value in the contract. QUARTERLY SPOT AND DERIVATIVE/FORWARD TRANSACTIONS REPORT TRANSACTIONS INDIVIDUAL Notional Value Receivables and Liabilities Derivatives

  1. Information on the structure and composition of shareholders, as well as the structure of the Board of Directors and Board of Commissioners. The names of shareholders and the percentage of share ownership
    stated in the financial publication report and financial performance information are individuals or entities that own 5% (five percent) or more of the Bank's capital. BOARD OF COMMISSIONERS 1) SHAREHOLDERS
  • Chairman Commissioner : Controlling Shareholder (PSP):
  • Commissioner : 1. Ultimate shareholder
  1. : ....................................
  • Commissioner : via: a. PSP Name 1 : .............. %
  • Commissioner : b. ............. etc : .............. %
  • …..etc 2. Ultimate shareholder
  1. : ....................................
    via: a. PSP Name 1 : .............. %
    BOARD OF DIRECTORS 2) b. ............. etc : .............. %
  • President Director : 3. ... etc.
  • Director : Non-PSP Shareholders via the capital market
    (≥ 5%) :
  • Director : 1. Shareholder Name 1 : ............. %
  • Director : 2. Shareholder Name 2 : ............. %
  • …..etc 3. .….etc
    Non-PSP Shareholders not via the capital market (≥ 5%) :
  1. Shareholder Name 1 : ............. %
  2. Shareholder Name 2 : ............. %
  3. .….etc
    City name,
    Bank's Board of Directors ….
    (………………….) (………………….)
    Notes:
  1. : For branches of banks located abroad, this refers to the party appointed to perform supervisory functions.

:
For Foreign Bank Branches (KCBLN), this refers to the branch head and the official one level below the branch head.
3) : If applicable.

  1. Filling Guidelines
    a. Summary of financial reports, including:
  2. Statement of Financial Position

MONTHLY REPORT CODES
COMMERCIAL BANK (LBU)

  1. Cash 100 01.01.00.00.00.00
  2. Deposits at Bank Indonesia 2. Deposits at Bank Indonesia 120 01.02.00.00.00.00
  3. Deposits at other banks 3. Deposits at other banks 130 01.03.00.00.00.00
  4. Spot and derivative/forward receivables 4. Spot and Derivative/Forward Receivables 01.04.00.00.00.00
    a. Spot and derivative receivables 01.04.01.00.00.00 b. Spot and forward receivables
  1. 01.04.02.00.00.00
  1. Securities held 5. Securities held 138 + 139 + 143 + 144 + 145 01.05.00.00.00.00
  2. Securities sold with agreement to repurchase (repo) 6. Securities sold with agreement to repurchase (repo) 160 01.06.00.00.00.00
    1. 164 01.07.00.00.00.00
  4. Acceptance receivables 8. Acceptance receivables 166 01.08.00.00.00.00
  5. Loans granted 9. Loans/Receivables/Financing granted 01.09.00.00.00.00
    a. Loans 168 + 169 + 172 + 173 + 175 01.09.01.00.00.00
  6. Sharia Financing
    1. b. Sharia Financing
  3. Receivables
    a) Murabahah Receivables 01.09.03.01.01.00 b) Deferred Murabahah Margin Income -/- 01.09.03.01.02.00 c) Istishna’ Receivables 01.09.03.01.03.00 d) Deferred Istishna Margin Income -/- 01.09.03.01.04.00 e) Qardh Receivables 01.09.03.01.05.00 f) Lease Receivables 01.09.03.01.06.00 g) Multi-service Receivables 01.09.03.01.07.00 h) Deferred Multi-service Margin Income -/- 01.09.03.01.08.00
  4. Profit-Sharing Financing
    a) Mudharabah 01.09.03.02.01.00 b) Musyarakah 01.09.03.02.02.00 c) Others 01.09.03.02.99.00
  5. Lease Financing
    a) Ijarah Assets 01.09.03.03.01.00 b) Accumulated Depreciation/Amortization -/- 01.09.03.03.02.00 c) Provision for Impairment Losses -/- 01.09.03.03.03.00
  1. Equity investments 11. Equity investments 200 01.10.00.00.00.00
  2. Other financial assets 12. Other financial assets
    Filled by the Bank (part of code 230, including Gold, Traveler's Checks, Inkaso, Receivables from L/C Negotiation, Guarantees in government programs, and Interest/Fee Income to be received) 01.11.00.00.00.00
  3. Provision for impairment losses on financial assets -/- 13. Provision for impairment losses on financial assets -/-
    a. Securities held a. Securities held 201 01.12.01.00.00.00 b. Loans granted and Sharia financing
  1. b. Loans/Receivables/Financing granted
    c. Others 1) Loans granted 01.12.02.01.00.00
  2. Receivables/Financing granted
  3. a) Murabahah Receivables 01.12.02.02.01.00
    b) Istishna’ Receivables 01.12.02.02.02.00 c) Qardh Receivables 01.12.02.02.03.00 d) Lease Receivables 01.12.02.02.04.00 e) Multi-service Receivables 01.12.02.02.05.00 f) Mudharabah Financing 01.12.02.02.06.00 g) Musyarakah Financing 01.12.02.02.07.00 h) Other Profit-Sharing Financing 01.12.02.02.99.00
    c. Other financial assets 206 01.12.03.00.00.00
  1. Intangible assets 14. Intangible assets 212 01.13.01.00.00.00 Accumulated amortization of intangible assets -/- Accumulated Amortization -/- 213 01.13.02.00.00.00
  2. Fixed assets and inventory 15. Fixed assets and inventory 214 01.14.01.00.00.00 Accumulated depreciation of fixed assets and inventory -/- Accumulated depreciation of fixed assets and inventory -/- 215 01.14.02.00.00.00
  3. Non-performing assets 16. Non-performing assets
    a. Abandoned properties a Abandoned properties 217 01.15.00.00.00.00 b. Collateral taken over b Collateral taken over 218 01.16.00.00.00.00
    c. Suspense accounts c Suspense accounts 219 01.17.00.00.00.00
    d. Inter-office assets
  1. d Inter-office assets 223 + 224 01.18.00.00.00.00
  1. Other assets 17. Other assets 230 + 228 - other financial assets
    01.19.00.00.00.00 +
    01.20.01.00.00.00 +
    01.20.02.00.00.00 +
    01.21.00.00.00.00 +
    01.99.00.00.00.00
    TOTAL ASSETS TOTAL ASSETS 290 01.00.00.00.00.00 LIABILITIES AND EQUITY LIABILITIES AND EQUITY LIABILITIES
  2. Demand Deposits 1. Demand Deposits 02.01.00.00.00.00
    a. Demand deposits based on conventional principles 300 02.01.01.00.00.00 b. Demand deposits based on Sharia principles 1)
  1. Wadiah Contract Filled by Bank 02.01.02.01.00.00
  2. Non-profit sharing Mudharabah contract 321 (LBU Combined UUS) 02.01.02.02.00.00
  3. Profit sharing Mudharabah contract 401 (LBU Combined UUS) 02.01.02.03.00.00
  1. Savings 2. Savings 02.02.00.00.00.00
    a. Savings based on conventional principles 320 02.02.01.00.00.00 b. Savings based on Sharia principles 1)
  1. Wadiah Contract Filled by Bank 02.02.02.01.00.00
  2. Non-profit sharing Mudharabah contract 322 (LBU Combined UUS) 02.02.02.02.00.00
  3. Profit sharing Mudharabah contract 401 (LBU Combined UUS) 02.02.02.03.00.00
  1. Time Deposits 3. Time Deposits 02.03.00.00.00.00
    a Time Deposits based on conventional principles 330 02.03.01.00.00.00 b Time Deposits based on Sharia principles 1)
  1. Non-profit sharing Mudharabah contract 323 (LBU Combined UUS) 02.03.02.01.00.00
  2. Profit sharing Mudharabah contract 401 (LBU Combined UUS) 02.03.02.02.00.00
  1. Electronic money 4. Electronic money Filled by Bank 02.04.00.00.00.00
  2. Liabilities to Bank Indonesia 5. Liabilities to Bank Indonesia 340 02.05.00.00.00.00
  3. Liabilities to other banks 6. Liabilities to other banks 350 02.06.00.00.00.00
    a. Other than Profit sharing Mudharabah Contract
  1. 329 (LBU Combined UUS) 02.06.02.01.00.00
    b. Profit sharing Mudharabah Contract
  2. 401 (LBU Combined UUS) 02.06.02.02.00.00
  1. Spot and derivative/forward liabilities 7. Spot and derivative/forward liabilities 351 02.07.00.00.00.00
    a. Spot and derivative liabilities 329 (LBU Combined UUS) 02.07.01.00.00.00 b. Spot and forward liabilities
  1. 401 (LBU Combined UUS) 02.07.02.00.00.00
    1. 352 02.08.00.00.00.00
  2. Acceptance liabilities 9. Acceptance liabilities 353 02.09.00.00.00.00
  3. Securities issued 10. Securities issued 02.10.00.00.00.00
    a. Securities issued 355 + 410 3) 02.10.01.00.00.00 b. Securities issued based on Sharia principles 1)
  1. Other than Profit sharing Mudharabah contract 329 (LBU Combined UUS) 02.10.02.01.00.00
  2. Profit sharing Mudharabah contract 401 (LBU Combined UUS) 02.10.02.02.00.00
  1. Loans/Financing received 11. Loans/Financing received 02.11.00.00.00.00
    a. Loans received 360 + part of 410 4) 02.11.01.00.00.00 b. Financing received based on Sharia principles
  1. 329 (LBU Combined UUS)
  2. Other than Profit sharing Mudharabah contract 401 (LBU Combined UUS) 02.11.02.01.00.00
  3. Profit sharing Mudharabah contract 02.11.02.02.00.00
  1. Security deposits 12. Security deposits 370 02.12.00.00.00.00
  2. Inter-office liabilities
    1. Inter-office liabilities 393 + 394 02.13.00.00.00.00
  1. Other liabilities 14. Other liabilities Filled by Bank (including Codes
    396 and 400) 02.99.00.00.00.00
  2. Minority Interest 15. Minority Interest Filled by Bank 02.14.00.00.00.00
    174 (LBU Combined with UUS)
    Liabilities for securities sold with agreement to repurchase (repo) Liabilities for securities sold with agreement to repurchase (repo) ASSETS ASSETS Cash Receivables for securities purchased with agreement to resell (reverse repo) Receivables for securities purchased with agreement to resell (reverse repo) QUARTERLY STATEMENT OF FINANCIAL POSITION

No. FINANCIAL POSITION ITEM FINANCIAL POSITION ITEM MONTHLY REPORT CODE INTEGRATED COMMERCIAL BANK REPORT PUBLICATION REPORT ACCORDING TO INTEGRATED COMMERCIAL BANK REPORT

MONTHLY REPORT CODES
COMMERCIAL BANK (LBU)

EQUITY
15. Paid-up capital 15. Paid-up capital
a. Authorized capital a. Authorized capital 421 03.01.01.00.00.00 b. Unpaid capital -/- b. Unpaid capital -/- 422 03.01.02.00.00.00
c. Treasury stock -/- c. Treasury stock -/- 423 03.01.03.00.00.00
16. Additional paid-in capital 16. Additional paid-in capital
a. Share premium a. Share premium 431 03.02.01.00.00.00 b. Discount -/- b. Discount -/- 432 03.02.02.00.00.00
c. Capital deposit funds c. Capital deposit funds 455 03.02.06.00.00.00
d. Others d. Others

  1. Gains 476 03.02.99.01.00.00
  2. Losses -/- 454 03.02.99.02.00.00
  3. Donated capital 433 03.02.03.00.00.00
  4. Issued warrants 471 + 472 03.02.04.00.00.00
  5. Stock options 473 + 474 + 475 03.02.05.00.00.00
  1. Other comprehensive income 17. Other comprehensive income
    a. Gains a. Gains 436 + 456 + 440 03.03.01.00.00.00 b. Losses -/- b. Losses -/- 437 + 445 03.03.02.00.00.00
  2. Reserves 18. Reserves
    a. General reserves a. General reserves 451 03.04.01.00.00.00 b. Specific reserves b. Specific reserves 452 03.04.02.00.00.00
  3. Profit/Loss 19. Profit/Loss
    a. Prior years a. Prior years
  1. Profit 461 03.05.01.01.00.00
  2. Loss -/- 462 03.05.01.02.00.00
    b. Current year b. Current year
  3. Profit 465 03.05.02.01.00.00
  4. Loss -/- 466 03.05.02.02.00.00
    c. Dividends paid -/- c. Dividends paid -/- Filled by Bank 03.05.03.00.00.00
    TOTAL EQUITY Filled by Bank Filled by Bank
    TOTAL LIABILITIES AND EQUITY TOTAL LIABILITIES AND EQUITY 490 03.00.00.00.00.00 Notes:

: Calculated by Banks with Sharia Business Units (UUS) 2) : Inter-office Assets and Inter-office Liabilities are presented net in the Statement of Financial Position. 3) :
4)
: Filled for loan capital components that can be counted as capital, including subordinated loans. Filled for loan capital components that cannot be included in equity items, including portions of subordinated securities issued by the Bank (subordinated securities with conversion option features) that do not meet equity criteria as regulated in applicable financial accounting standards.

No. FINANCIAL POSITION ITEM FINANCIAL POSITION ITEM MONTHLY REPORT CODE INTEGRATED COMMERCIAL BANK REPORT PUBLICATION REPORT ACCORDING TO INTEGRATED COMMERCIAL BANK REPORT

  1. Statement of Profit or Loss and Other Comprehensive Income

MONTHLY REPORT CODES MONTHLY REPORT CODES
COMMERCIAL BANK COMMERCIAL BANK
(LBU) INTEGRATED
OPERATING INCOME AND EXPENSES OPERATING INCOME AND EXPENSES A. Interest and Fee Income and Expenses

    1. Interest/Return Income 1000 - 1680 04.11.00.00.00.00
      a. Deposits at Bank Indonesia 04.11.01.00.00.00
  1. 04.11.01.01.00.00
  2. 04.11.01.02.00.00
  3. Others
  4. 04.11.01.99.00.00
    b. Deposits at other banks
  5. Demand Deposits
    a) 04.11.02.01.01.00 b) Demand Deposits based on Sharia principles 1)
    i. Wadiah bonus 04.11.02.01.02.01
    ii. Profit sharing 04.11.02.01.02.02
  6. Savings
    a) 04.11.02.02.01.00 b)
    i. Wadiah bonus 04.11.02.02.02.01
    ii. Profit sharing 04.11.02.02.02.02
  7. Time Deposits
    a) 04.11.02.03.01.00 b) 04.11.02.03.02.00
  8. Interbank call money 1070 - part of 1680 04.11.02.04.00.00
  9. Others 1150 - part of 1680 04.11.02.05.00.00
    c. Securities held
  10. From Bank Indonesia
    a) Bank Indonesia Certificates (SBI) 04.11.03.01.01.00 b) 04.11.03.01.02.00 c) 04.11.03.01.03.00 d) Bank Indonesia Sukuk (SukBI) 04.11.03.01.04.00 e) Others 04.11.03.01.99.00
  11. From other banks / other Sharia banks
    a) Promissory notes 04.11.03.02.01.00 b) 04.11.03.02.02.00 c) Floating Rate Notes (FRN) 04.11.03.02.03.00 d) Credit Linked Notes 04.11.03.02.04.00 e) Bonds / Sukuk 04.11.03.02.05.00
    i. Subordinated
  12. 04.11.03.02.05.01
    ii. Others
  13. 04.11.03.02.05.99
    f) 04.11.03.02.06.00 g) 04.11.03.02.07.00 h) Others 04.11.03.02.99.00
  14. From Government
    a) State Treasury Bills (SPN) 04.11.03.03.01.00 b) Sharia SPN 1) 04.11.03.03.02.00 c) Government Bonds 04.11.03.03.03.00 d) Retail Bonds 04.11.03.03.04.00 e) Ijarah Fix Rate (IFR) 04.11.03.03.05.00 f) Project Based Sukuk (PBS) 04.11.03.03.06.00 g) Retail Sukuk 04.11.03.03.07.00 h) Others 04.11.03.03.99.00
  15. From other parties
    a) Promissory notes 04.11.03.04.01.00 b) Bills of exchange 04.11.03.04.02.00 c) 04.11.03.04.03.00 d) 04.11.03.04.04.00 e) Floating Rate Notes (FRN) 04.11.03.04.05.00 f) Credit Linked Notes 04.11.03.04.06.00 g) Mutual Funds / Sharia Mutual Funds 04.11.03.04.07.00 h) Bonds / Sukuk 04.11.03.04.08.00
    i. Subordinated
  16. 04.11.03.04.08.01
    ii. Others
  17. 04.11.03.04.08.99
    i) Asset-backed securities 04.11.03.04.09.00 j) Others 04.11.03.04.99.00 d. Loans/receivables/financing granted
  18. To other banks

Based on Usage Type

a) Working capital 04.11.04.11.10.00 b) Investment 04.11.04.11.20.00

Based on contract

  1. a) Income from receivables
    i Murabahah 04.11.04.12.11.00 ii Istishna' 04.11.04.12.12.00
    iii. Ujrah
    i) Pawning 04.11.04.12.13.01 ii) Others 04.11.04.12.13.99
    iv. Multi-service 04.11.04.12.14.00
    v. Others 04.11.04.12.19.00
    b) Income from profit sharing i Mudharabah 04.11.04.12.21.00 ii Musyarakah 04.11.04.12.22.00 iii Others 04.11.04.12.29.00 c) Lease income 04.11.04.12.31.00 Depreciation of ijarah assets -/- 04.11.04.12.32.00 1210 + part of 1295 - part of 1680 Commercial Papers (CP) / Sharia CP Medium Term Notes (MTN) / Sharia MTN 1180 - part of 1680 Asset-backed securities/Sharia Asset-backed securities Bank Indonesia Mudharabah Investment Certificates (SIMA) 1) 1170 - part of 1680 Medium Term Notes (MTN) / Sharia MTN 1160 - part of 1680 Bank Indonesia Deposit Certificates (SDBI) Bank Indonesia Securities (SBBI) in Foreign Currency 1090 - part of 1680 Time Deposits based on conventional principles Time Deposits based on Sharia principles 1) 1080 - part of 1680 Savings based on conventional principles Savings based on Sharia principles 1) 1060- part of 1680 Demand Deposits based on conventional principles Interest Income 1020 - part of 1680 Sharia Bank Indonesia Certificates (SBIS) 1) Sharia Bank Indonesia Deposit Facility (FASBIS) 1) QUARTERLY STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME

No. PROFIT OR LOSS ITEM PUBLICATION REPORT
PROFIT OR LOSS ITEM
ACCORDING TO INTEGRATED COMMERCIAL BANK REPORT

A. Interest and Fee Income and Expenses

MONTHLY REPORT CODES MONTHLY REPORT CODES
COMMERCIAL BANK COMMERCIAL BANK
(LBU) INTEGRATED
2) To third parties other than banks

Based on Usage Type

a) Working Capital 04.11.04.21.10.00 b) Investment 04.11.04.21.20.00 c) Consumption 04.11.04.21.30.00

Based on contract

  1. a) Income from receivables
    i Murabahah 04.11.04.22.11.00 ii Istishna' 04.11.04.22.12.00
    iii. Ujrah
    i) Pawning 04.11.04.22.13.01 ii) Others 04.11.04.22.13.99
    iv. Multi-service 04.11.04.22.14.00
    v. Others 04.11.04.22.19.00
    b) Income from profit sharing i Mudharabah 04.11.04.22.21.00 ii Musyarakah 04.11.04.22.22.00 iii Others 04.11.04.22.29.00 c) Ijarah lease income 04.11.04.22.31.00 Depreciation of ijarah assets -/- 04.11.04.22.32.00 e. Others
  2. From Bank Indonesia 1250 - part of 1680 04.11.99.06.00.00
  3. From other banks 1260 - part of 1680 04.11.99.01.00.00
  4. From third parties other than banks 1270 - part of 1680 04.11.99.02.00.00
  5. Income from inter-office transactions
    i. 1280 - part of 1680 04.11.99.03.01.00
    ii. 1290 - part of 1680 04.11.99.03.02.00
  6. Salam income
  7. Filled by Bank 04.11.99.04.00.00
  8. Filled by Bank 04.11.99.05.00.00
    1. Interest/Fee Expenses 1300 05.11.00.00.00.00
      a. Liabilities to Bank Indonesia 1310 05.11.01.00.00.00 b. Liabilities to other banks

  1. Demand Deposits
    a. 05.11.02.01.01.00 b. Demand Deposits based on Sharia principles 1)
    i. Mudharabah - non profit sharing 05.11.02.01.02.01
    ii. Mudharabah - profit sharing 05.11.02.01.02.02
    iii. Wadiah 05.11.02.01.02.03

  2. Savings
    a. 05.11.02.02.01.00 b.
    i. Mudharabah - non profit sharing 05.11.02.02.02.01
    ii. Mudharabah - profit sharing 05.11.02.02.02.02
    iii. Wadiah 05.11.02.02.02.03

  3. Time Deposits 05.11.02.02.02.03
    a. 05.11.02.03.01.00 b.
    i. 05.11.02.03.02.01
    ii. Profit Sharing Mudharabah Contract 05.11.02.03.02.02

  4. Interbank call money 1360 05.11.02.04.00.00

  5. Others
    a. 05.11.02.99.01.00 b. Others based on Sharia principles 1)
    i. Mudharabah - non profit sharing 05.11.02.99.02.01
    ii. Mudharabah - profit sharing 05.11.02.99.02.02
    iii. Non mudharabah 05.11.02.99.02.03
    c. Third-party funds other than banks

  6. Demand Deposits
    a) Demand Deposits based on conventional principles 05.11.03.01.01.00 b) Demand Deposits based on Sharia principles 1)
    i. Mudharabah - non profit sharing 05.11.03.01.02.01
    ii. Mudharabah - profit sharing 05.11.03.01.02.02
    iii. Wadiah 05.11.03.01.02.03

  7. Savings
    a) 05.11.03.02.01.00 b) Savings based on Sharia principles 1)
    i. Mudharabah - non profit sharing 05.11.03.02.02.01
    ii. Mudharabah - profit sharing 05.11.03.02.02.02
    iii. Wadiah 05.11.03.02.02.03

  8. Time Deposits
    a) 05.11.03.03.01.00 b) Time Deposits based on Sharia principles 1)
    i. Mudharabah - non profit sharing 05.11.03.03.02.01
    ii. Mudharabah - profit sharing 05.11.03.03.02.02

  9. Others
    a) Filled by Bank 05.11.03.99.01.00 b) Others based on Sharia principles 1)
    i. Mudharabah - non profit sharing Filled by Bank 05.11.03.99.02.01
    ii. Mudharabah - profit sharing Filled by Bank 05.11.03.99.02.02
    d. Securities issued

  10. To Bank Indonesia 1530 05.11.04.10.00.00

  11. To banks 05.11.04.20.00.00
    a)
    i. Promissory notes 05.11.04.21.01.00
    ii. Medium Term Notes (MTN) 05.11.04.21.02.00
    iii. Floating Rate Notes (FRN) 05.11.04.21.03.00
    iv. Credit linked notes 05.11.04.21.04.00
    v. Bonds 05.11.04.21.05.00
    vi. Asset-backed securities 05.11.04.21.06.00
    vii. Others 05.11.04.21.99.00
    b)
    i. Mudharabah - non profit sharing
    i) Bank-to-Bank Mudharabah Investment Certificates 05.11.04.22.01.01 ii) Mudharabah Sukuk 05.11.04.22.01.02 iii) Subordinated Sukuk 05.11.04.22.01.03 iv) Others 05.11.04.22.01.99
    ii. Mudharabah - profit sharing
    i) Bank-to-Bank Mudharabah Investment Certificates 05.11.04.22.02.01 ii) Mudharabah Sukuk 05.11.04.22.02.02 iii) Subordinated Sukuk 05.11.04.22.02.03 iv) Others 05.11.04.22.02.99 Securities issued based on Sharia principles

  12. 1540
    Securities issued based on conventional principles Others based on conventional principles Time Deposits based on conventional principles Savings based on conventional principles Others based on conventional principles Time Deposits based on conventional principles Time Deposits based on Sharia principles 1) Non Profit Sharing Mudharabah Contract Savings based on conventional principles Savings based on Sharia principles 1) Interest Expenses Demand Deposits based on conventional principles Head office/own branches outside Indonesia Head office/own branches in Indonesia Correction of margin/profit sharing/lease income - /- 1) 1220 + part of 1295 - part of 1680 No. PROFIT OR LOSS ITEM PUBLICATION REPORT PROFIT OR LOSS ITEM ACCORDING TO INTEGRATED COMMERCIAL BANK REPORT

  13. To third parties other than banks
    a)
    i. Promissory notes 05.11.04.31.01.00
    ii. Medium Term Notes (MTN) 05.11.04.31.02.00
    iii. Floating Rate Notes (FRN) 05.11.04.31.03.00
    iv. Credit linked notes 05.11.04.31.04.00
    v. Bonds 05.11.04.31.05.00
    vi. Asset-backed securities 05.11.04.31.06.00
    vii. Others 05.11.04.31.99.00
    b)
    i. Mudharabah - non profit sharing

  14. Mudharabah Sukuk 05.11.04.32.01.01

  15. Subordinated Sukuk 05.11.04.32.01.02

  16. Others 05.11.04.32.01.99
    ii. Mudharabah - profit sharing

  17. Mudharabah Sukuk 05.11.04.32.02.01

  18. Subordinated Sukuk 05.11.04.32.02.02

  19. Others 05.11.04.32.02.99
    e. Loans/Financing received

  20. From Bank Indonesia 1600 05.11.05.10.00.00

  21. From banks
    a) 05.11.05.21.00.00 b)
    i. Mudharabah - non profit sharing 05.11.05.22.01.00
    ii. Mudharabah - profit sharing 05.11.05.22.02.00
    iii. Non mudharabah 05.11.05.22.03.00

  22. From third parties other than banks
    a) 05.11.05.31.00.00 b)
    i. Mudharabah - non profit sharing 05.11.05.32.01.00
    ii. Mudharabah - profit sharing 05.11.05.32.02.00
    iii. Non mudharabah 05.11.05.32.03.00
    f. Others
    1 To Bank Indonesia 1630 05.11.99.40.00.00
    2 To other banks 1640 05.11.99.10.00.00
    3 To third parties other than banks 1650 05.11.99.20.00.00 4 Inter-office transactions a. 05.11.99.30.01.00
    i. Mudharabah - non profit sharing 1) 05.11.99.30.01.01
    ii. Mudharabah - profit sharing

  23. 05.11.99.30.01.02
    b. 05.11.99.30.02.00
    i. Mudharabah - non profit sharing 1) 05.11.99.30.02.01
    ii. Mudharabah - profit sharing

  24. 05.11.99.30.02.02
    Net Interest (Expense) Income

  1. 1750 03.05.02.01.11.10
  2. 1760 03.05.02.02.11.10
    B. Other Operating Income and Expenses

a. Increase in fair value of financial assets

  1. Securities 1810 04.12.01.01.00.00
  2. Loans 1900 04.12.01.02.00.00
  3. Spot and derivative/forward 2080 + 2085 + 2090 + 2095 +
    2100 + 2120
    04.12.01.03.00.00
  4. Other financial assets 2000 04.12.01.99.00.00
    b. Decrease in fair value of financial assets
  5. Securities 2530 05.12.03.01.00.00
  6. Loans 2640 05.12.03.02.00.00
  7. Spot and derivative/forward 2920 + 2925 + 2930 + 2935 +
    2940 + 2960
    05.12.03.03.00.00
  8. Other financial assets 2740 05.12.03.99.00.00

a. Decrease in fair value of financial liabilities 04.12.02.00.00.00

  1. Securities
  2. 04.12.02.01.00.00
  3. Spot and forward transactions 1) 04.12.02.02.00.00
    b. Increase in fair value of financial liabilities 2820 05.12.04.00.00.00
    1. Gains (losses) from sale of financial assets
      a. Gains from sale of financial assets
  1. Securities
    a) Measured at fair value through profit or loss 1830 04.12.03.01.01.00 b) 1850 04.12.03.01.02.00 c) Amortized cost 1860 + 1870 04.12.03.01.03.00
  2. Loans
    a) Measured at fair value through profit or loss 1930 + 1940 04.12.03.02.01.00 b) 1950 04.12.03.02.02.00 c) Amortized cost 1960 + 1970 04.12.03.02.03.00
  3. Other financial assets
    a) Other financial assets 2030 + 2040 + 2050 + 2060 + 2070 04.12.03.99.00.00 b. Gains from disposal of ijarah assets
  4. Filled by bank 04.12.03.03.00.00
    b. Losses from sale of financial assets
  5. Securities
    a) Measured at fair value through profit or loss 2560 + 2570 05.12.05.01.01.00 b) 2580 05.12.05.01.02.00 c) Amortized cost 2590 + 2600 05.12.05.01.03.00
  6. Loans
    a) Measured at fair value through profit or loss 2670 + 2680 05.12.05.02.01.00 b) 2690 05.12.05.02.02.00 c) Amortized cost 2700 + 2710 05.12.05.02.03.00
  7. Other financial assets
    a) Other financial assets 2770 + 2780 + 2790 + 2800 05.12.05.99.00.00 b. Losses from disposal of ijarah assets
  8. Filled by bank 05.12.05.03.00.00
    Measured at fair value through other comprehensive income Measured at fair value through other comprehensive income Measured at fair value through other comprehensive income Gains (losses) from sale of financial assets Measured at fair value through other comprehensive income Gains (losses) from decrease (increase) in fair value of financial liabilities Gains (losses) from decrease (increase) in fair value of financial liabilities Net Operating Interest/Return Income Net Operating Interest/Return Expenses -/- Gains (losses) from increase (decrease) in fair value of financial assets Gains (losses) from increase (decrease) in fair value of financial assets Head office/own branches in Indonesia 1670 Net Operating Interest/Return Income (Expense) Head office/own branches outside Indonesia 1660 Loans received based on conventional principles Financing received based on Sharia principles 1) Loans received based on conventional principles Financing received based on Sharia principles 1) Securities issued based on Sharia principles 1) Securities issued based on conventional principles No. PROFIT OR LOSS ITEM PUBLICATION REPORT PROFIT OR LOSS ITEM ACCORDING TO INTEGRATED COMMERCIAL BANK REPORT

MONTHLY REPORT CODES INTEGRATED COMMERCIAL BANK REPORTS 4.
4. a.

  1. 04.12.04.01.00.00
  2. 04.12.04.02.00.00
    b.
  3. 05.12.06.01.00.00
  4. 05.12.06.02.00.00
  2. a. 2180 04.12.06.00.00.00
    b. 3010 05.12.09.00.00.00
  4. a. 4240 04.12.09.00.00.00
    b. 4330 05.12.15.00.00.00
  5. Dividend Income 7. Dividends 2170 04.12.05.00.00.00
  6. Commission/provision/fee and administration income
    a. Loans/funds managed 2190 04.12.07.01.00.00 b. Loans/financing 2200 04.12.07.02.00.00
    c. Issuance of L/C partial from 2260 04.12.07.03.00.00
    d. APMK partial from 2260 04.12.07.04.00.00 e. Sales agent partial from 2260 04.12.07.05.00.00 f. Transfer and collection partial from 2260 04.12.07.06.00.00 g. Payment point partial from 2260 04.12.07.07.00.00 h. Option premium partial from 2260 04.12.07.08.00.00
    i. Others 2210 + 2220 + partial from
    04.12.07.99.00.00
  7. Other income 9. Other income 04.12.99.00.00.00
    a. 04.12.99.01.00.00 b. Others 1) 04.12.99.99.00.00
    c. Credit write-off receipts 04.12.08.00.00.00
  9. a. Placements with Other Banks 3170 - partial from 2270 05.12.07.01.00.00
    b. Spot and Derivatives/Forward 3180 - partial from 2270 05.12.07.02.00.00
    c. Securities 05.12.07.03.00.00
  1. 05.12.07.03.01.00
  2. Amortized cost 05.12.07.03.02.00
    d. Acceptance Receivables 3210 - partial from 2270 05.12.07.04.00.00 e. Loans/Receivables/Financing
  3. Loans
    a) 05.12.07.05.01.01 b) Amortized cost 05.12.07.05.01.02
  4. Sharia Financing 1)
    a) Receivables 1)
    i. Murabahah Receivables 05.12.07.05.02.01
    ii. Istishna' Receivables 05.12.07.05.02.02
    iii. Lease Receivables 05.12.07.05.02.03
    iv. Qardh Receivables 05.12.07.05.02.04
    v. Multi-service Receivables 05.12.07.05.02.05
    b) Profit-sharing financing 1)
    i. Mudharabah 05.12.07.05.03.01
    ii. Musyarakah 05.12.07.05.03.02
    iii. Others 05.12.07.05.03.99
    c) Lease financing 1) 05.12.07.05.04.00 f. Investments 3230 05.12.07.06.00.00 g. Others 3300 + 3200 + 3555 05.12.07.07.00.00 h. Administrative Account Transactions a) Irrevocable L/C Filled by Bank 05.12.07.08.01.00 b) Guarantees issued Filled by Bank 05.12.07.08.02.00 c) Withdrawal allowances Filled by Bank 05.12.07.08.03.00
  1. Operational risk-related losses 11. Operational risk-related losses
    a. Internal fraud 3560 + 3562 + 3563 + 3564 +
    3565 + 3570
    05.12.08.01.00.00 b. External crime 3561 05.12.08.02.00.00
  2. Labor costs 12. Labor costs
    a. Board of Directors salaries 3644 05.12.13.01.00.00 b. Non-Board of Directors wages and salaries 3645 05.12.13.02.00.00
    c. 3650 05.12.13.03.00.00
    d. Human resource education and training 3700 05.12.13.04.00.00
  1. Filled by Bank 05.12.13.04.01.00
  2. Board of Directors 1) Filled by Bank 05.12.13.04.02.00
  3. Employees 1) Filled by Bank 05.12.13.04.03.00
  4. Others 1) Filled by Bank 05.12.13.04.99.00
    e. Other salaries partial from 3690 05.12.13.99.00.00
  1. Promotion expenses 13. Promotion expenses 05.12.14.00.00.00
    a. Media advertising 1) 05.12.14.01.00.00 b. Others 1) 05.12.14.99.00.00
  2. Other expenses 14. Other expenses
    a. Commission/provision/fee and administration expenses
  1. Loan/financing commission/provision 3020 05.12.10.01.00.00
  2. Financing forwarding commission/provision 3040 05.12.10.02.00.00
  3. Option premium Filled by Bank 05.12.10.03.00.00
  4. Others Filled by Bank (including 3030
  • 3040 + 3100)
    05.12.10.99.00.00 b. Depreciation/Amortization
  1. Fixed assets and inventory 3340 05.12.11.01.00.00
  2. Abandoned property Filled by Bank 05.12.11.02.00.00
  3. Deferred expenses 3350 05.12.11.03.00.00
  4. Intangible assets 3360 05.12.11.04.00.00
  5. Others 3400 05.12.11.99.00.00
    c.
  6. Fixed assets and inventory Filled by Bank (partial from 3430) 05.12.12.02.00.00
  7. Intangible assets Filled by Bank (partial from 3420) 05.12.12.03.00.00
  8. Abandoned property Filled by Bank (partial from 3440) 05.12.12.04.00.00
  9. Suspense accounts Filled by Bank (partial from 3460) 05.12.12.05.00.00
  10. Inter-office Filled by Bank (partial from 3470) 05.12.12.06.00.00
  11. Acquired assets Filled by Bank (partial from 3450) 05.12.12.07.00.00
  12. Others
    a) Ijarah Assets 1) 05.12.12.01.00.00 b) Inventory 1) 05.12.12.08.00.00 c) Others 05.12.12.99.00.00 No. PROFIT AND LOSS LINE ITEMS PUBLICATION REPORT PROFIT AND LOSS LINE ITEMS ACCORDING TO INTEGRATED COMMERCIAL BANK REPORT Gains (losses) from spot and derivative transactions (realised ) Gains (losses) from spot and derivativ/forward transactions (realised ) 2965 + 2970 + 2975 + 2980 + Losses from spot and forward transactions 2985 + 3000 (realised ) Gains from spot and derivativ/forward transactions (realised ) Gains from spot and derivative transactions (realised ) 2125 + 2130 + 2135 + 2140 + Gains from spot and forward transactions 2145 + 2160 (realised ) 1) Gains (losses) from equity method investments Gains (losses) from equity method investments Gains from equity method investments Gains (losses) from foreign currency translation transactions Gains (losses) from foreign currency translation transactions Losses from spot and derivativ/forward transactions (realised ) Losses from spot and derivative transactions (realised ) Losses from equity method investments Financial asset impairment losses 3190 - partial from 2270 Measured at fair value through other comprehensive income 3220 - partial from 2270 Measured at fair value through other comprehensive income Commission/provision/fee and administration income Income of the bank as mudharib in mudharabah muqayyadah 1) Foreign currency translation gains Foreign currency translation losses Financial asset impairment losses 3225 (Consolidated UUS LBU) - partial from 2270- partial from 2290 Other asset impairment losses (non-financial) Filled by Bank (partial from 3550 and 3555 - partial from 2290) Supervisory Board and Supervisory Council Fees Supervisory Board and Supervisory Council 1)

MONTHLY REPORT CODES INTEGRATED COMMERCIAL BANK REPORTS d. Insurance premiums

  1. Loans/financing 3110 05.12.99.01.01.00
  2. Third-party fund guarantees 3120 05.12.99.01.02.00
  3. Operational losses 3130 05.12.99.01.03.00
  4. Others 3160 05.12.99.01.99.00
    e. Operational risk loss provisions 3320 05.12.99.02.00.00 f. Research and development 3750 05.12.99.03.00.00 g. 3900 05.12.99.04.00.00 h. Maintenance and repairs 3950 05.12.99.05.00.00
    i. Goods and services
  5. 4000 05.12.99.06.01.00
  6. Others 4010 05.12.99.06.99.00
    j. 3410 05.12.99.07.00.00 k. Ijarah asset repair costs 1) Filled by Bank 05.12.99.08.00.00
    l. Rent 3800 05.12.99.09.00.00 m. Expenses for Remuneration to Bank Indonesia 1) Filled by Bank 05.12.01.00.00.00
    n. Others 4050 + 3850 + 3900 05.12.99.99.00.00 1800 - 2500
  1. 1800 03.05.02.01.11.20
  2. 2500 03.05.02.02.11.20
    OPERATING PROFIT (LOSS) Operating Profit/Loss 4150 - 4200
  3. Operating Profit 4150 03.05.02.01.11.00
  4. Operating Loss -/- 4200 03.05.02.02.11.00
    NON-OPERATING INCOME (EXPENSE) NON-OPERATING INCOME (EXPENSE) 1.

4220 - 4310 a 4220 04.20.01.00.00.00 b 4310 05.20.01.00.00.00
2. Other non-operating income (expenses) 2. Other non-operating income (expenses)
a Other non-operating income 04.20.99.00.00.00

  1. 4250 04.20.99.01.00.00
  2. 4210 + 4240 +4300 04.20.99.99.00.00
    b Other non-operating expenses 4330 + 4400 05.20.99.00.00.00 NON-OPERATING PROFIT (LOSS) NON-OPERATING PROFIT (LOSS)
  1. Non-operating Profit 4450 03.05.02.01.12.00
  2. Non-operating Loss -/- 4500 03.05.02.02.12.00
  3. Current Year Profit Before Tax 4550 03.05.02.01.10.00
  4. Current Year Loss Before Tax 4600 03.05.02.02.10.00
    Income Tax Income tax
  5. Estimated current year tax -/-
  6. Estimated current year tax -/-
    4935 03.05.02.01.40.00
  7. Deferred Tax 2. Deferred Tax
    a Deferred tax income 4940 03.05.02.02.40.01 b Deferred tax expense -/- 4945 03.05.02.02.40.02 CURRENT YEAR NET PROFIT (LOSS)
  8. Current Year Net Profit 4550 03.05.02.01.00.00
  9. Current Year Net Loss 4600 03.05.02.02.00.00
    MINORITY INTEREST PROFIT (LOSS)
  10. Minority Interest Profit (Minority Interest) Filled by Bank 03.05.03.01.00.00
  11. Minority Interest Loss (Minority Interest) Filled by Bank 03.05.03.02.00.00
    OTHER COMPREHENSIVE INCOME
  12. a. filled by Bank filled by Bank
    b. filled by Bank filled by Bank
    c. filled by Bank filled by Bank
  13. a. filled by Bank filled by Bank
    b. filled by Bank filled by Bank
    c. filled by Bank filled by Bank
    filled by Bank filled by Bank filled by Bank filled by Bank TRANSFER OF PROFIT/LOSS TO HEAD OFFICE 2) TRANSFER OF PROFIT/LOSS TO HEAD OFFICE 1 Transfer Profit to Head Office 4850 03.05.02.01.30.00 2 Transfer Loss to Head Office 4900 03.05.02.02.30.00 filled by Bank 03.05.03.00.00.00 filled by Bank 03.05.03.00.00.00 Notes:
  1. : Calculated by Banks having a Sharia Business Unit (UUS)
  2. : To be filled if there is a transfer of branch profit (loss) from a Bank domiciled abroad to the head office abroad.
  3. : Specifically for Banks that have gone public.
    Taxes (excluding income tax)
    Losses from credit/financing restructuring
    Gains on sale of fixed assets and inventory
    Losses on sale of fixed assets and inventory
    Receipts from operational insurance claims 1)
    No. PROFIT AND LOSS LINE ITEMS
    PUBLICATION REPORT
    PROFIT AND LOSS LINE ITEMS
    ACCORDING TO INTEGRATED COMMERCIAL BANK REPORT Other Operational Income / Other than Interest/Yield Net Other Operational Expenses / Other than Interest/Yield Net -/- Gains (Losses) on sale of fixed assets and inventory Gains (Losses) on sale of fixed assets and inventory Technology, System, and Information Processing Services (TSI) Net Other Operational Income (Expenses) Other Operational Income (Expenses) / Other than Interest/Yield Net CURRENT YEAR PROFIT (LOSS) BEFORE TAX CURRENT YEAR NET PROFIT (LOSS) Minority Interest Profit/Loss Items that will not be reclassified to profit or loss Gains arising from revaluation of fixed assets Others 1) CURRENT YEAR PROFIT (LOSS) BEFORE TAX TOTAL OTHER COMPREHENSIVE INCOME FOR CURRENT YEAR TOTAL COMPREHENSIVE PROFIT (LOSS) FOR CURRENT YEAR DIVIDENDS EARNINGS PER SHARE (in rupiah units) 3) Gains (losses) arising from remeasurement of defined benefit pension plans Others Items that will be reclassified to profit or loss Gains (losses) arising from adjustments due to translation of financial statements into foreign currency Gains (losses) from changes in fair value of financial instrument debt assets measured at fair value through other comprehensive income Others
  1. Commitment and Contingency Reports
    I COMMITMENT RECEIVABLES COMMITMENT RECEIVABLES
  2. Undrawn loan facilities 1. Undrawn loan facilities 495 06.01.01.00.00.00

521 06.01.02.00.00.00
3. Others 3. Others 525 + 529 06.01.99.00.00.00
II COMMITMENT OBLIGATIONS

  1. Undrawn credit facilities to customers 1. Undrawn credit facilities to customers
    a. Committed a. Committed 533 + 536 +542 06.02.01.01.00.00 b. Uncommitted b. Uncommitted 535 + 538 + 544 06.02.01.02.00.00
  2. Irrevocable L/C still in effect 3. Irrevocable L/C still in effect 561 + 562 06.02.02.00.00.00

570 06.02.03.00.00.00
5. Others 5. Others 589 06.02.99.00.00.00
III. CONTINGENT RECEIVABLES

  1. Guarantees received 1. Guarantees received 591 06.03.01.00.00.00
  2. Others 2. Others 598 06.03.99.00.00.00
    IV. CONTINGENT OBLIGATIONS
  3. Guarantees issued 1. Guarantees issued 599 06.04.01.00.00.00
  4. Others 2. Others 609 06.04.99.00.00.00
    GUIDELINES FOR PREPARING QUARTERLY COMMITMENT AND CONTINGENCY REPORTS No.
    INTEGRATED COMMERCIAL BANK
    REPORT CODES
    Foreign currency positions to be received from spot and derivativ/forward transactions Foreign currency positions to be received from spot and derivativ/forward transactions Foreign currency positions to be delivered for spot and derivativ/forward transactions Foreign currency positions to be delivered for spot and derivativ/forward transactions COMMITMENT OBLIGATIONS CONTINGENT RECEIVABLES CONTINGENT OBLIGATIONS MONTHLY REPORT CODES COMMUNICATION AND CONTINGENCY POSITIONS PUBLICATION REPORT COMMUNICATION AND CONTINGENCY POSITIONS METADATA REPORTING INTEGRATION

b. Financial performance information, including:

  1. Calculation of Minimum Capital Requirement (KPMM) for conventional commercial banks
    +/- FORM COLUMN INFORMATION
    LBU
    MONTHLY REPORT CODES COMMERCIAL BANK (LBU)
    INTEGRATED COMMERCIAL BANK REPORT CODES DESCRIPTION I 1 CET 1
    1.1 Paid-in Capital (after deducting treasury stock) +/+ Details of Capital Recognition in KPMM 38 1 + partial from 6 + 7 MU Only capital components recognized as core main capital according to POJK on Minimum Capital Requirements for Commercial Banks.
    1.2 Additional Capital Reserves (Disclosed Reserve) +/+
    1.2.1 Additive Factors
    1.2.1.1 Other Comprehensive Income
    1.2.1.1.1 Foreign currency translation differences +/+ Other Comprehensive Income/Expense
    Other Comprehensive Income/Expense Position 01 436 P04
    1.2.1.1.2 +/+ Other Comprehensive Income/Expense
    Other Comprehensive Income/Expense Position 40 05 + 06 + 07 + 15 P05 Includes debt instruments and includes equity instruments.
    1.2.1.1.3 Surplus balance from fixed asset revaluation +/+ Other Comprehensive Income/Expense
    Other Comprehensive Income/Expense Position 01 456 P01
    1.2.2 Other additional capital reserves (other disclosed reserves)
    1.2.2.1 +/+ Details of Capital Recognition in KPMM; Total Agio 38 Column total agio for code 1 MU Only agio on capital components recognized as core main capital according to POJK on Minimum Capital Requirements for Commercial Banks. 1.2.2.2 General reserves +/+ Balance Sheet Position Balance Sheet Position 01 451 03.04.01.00.00.00
    1.2.2.3 Prior years' profits
    a. Prior years' profits +/+ Balance Sheet Position Balance Sheet Position Filled by Bank, consisting of prior years' profits after accounting for estimated tax
    03.05.01.01.00.00 minus 03.05.03.00.00.00
    Prior years' profits after accounting for estimated tax and minus dividend payments. b. +/- Profit and Loss 02 Accumulated 2820 or 2075 accumulated 04.12.02.00.00.00 or 05.12.04.00.00.00 Data obtained from Prior Years' P/L Reports. Increases (decreases) in fair value of financial liabilities are excluded from profit calculation. Thus, increases in fair value of financial liabilities are accounted for as additions to current year profit, and vice versa.
    c. -/- Profit and Loss 02 Data can use Form profit
    and loss code 1830 or 1870 (for securities), and code 1930 or 1970 (for loans given). Data obtained from Prior Years' P/L Reports.
    1.2.2.4 Current year profits
    a. Current year profits +/+ Balance Sheet Position Balance Sheet Position 03.05.02.01.00.00 Current year profits after accounting for estimated tax b. +/- Profit and Loss 02 2820 or 2075 04.12.02.00.00.00 or 05.12.04.00.00.00 Increases (decreases) in fair value of financial liabilities are excluded from profit calculation. Thus, increases in fair value of financial liabilities are accounted for as additions to current year profit, and vice versa.
    c. -/- Profit and Loss 02 Banks can use Form profit
    and loss code 1830 or 1870 (for securities), and code 1930 or 1970 (for loans given).
    1.2.2.5 Capital deposit funds +/+ Balance Sheet Position Balance Sheet Position 01 455 03.02.06.00.00.00
    1.2.2.6 Others Based on approval from the Financial Services Authority (OJK).
    Gains on sale of assets in securitization transactions Agio Increases/decreases in fair value over financial liabilities Gains on sale of assets in securitization transactions Increases/decreases in fair value over financial liabilities QUARTERLY MINIMUM CAPITAL REQUIREMENT CALCULATION REPORT FOR CONVENTIONAL COMMERCIAL BANKS *) CAPITAL COMPONENTS Core Capital (1 + 2) Potential gains from increases in fair value of financial assets measured at fair value through other comprehensive income

+/- FORM COLUMN INFORMATION
LBU
MONTHLY REPORT CODES COMMERCIAL BANK (LBU)
INTEGRATED COMMERCIAL BANK REPORT CODES DESCRIPTION
1.2.2 Deductive Factors
1.2.2.1 Other Comprehensive Income
1.2.2.1.1 Shortfall in foreign currency translation -/- Other Comprehensive Income/Expense Other Comprehensive Income/Expense Position 01 437 L04
1.2.2.1.2 -/- Other Comprehensive Income/Expense Other Comprehensive Income/Expense Position 40 52 + 53 + 54 + 65 L05
1.2.2.2 Other additional capital reserves (other disclosed reserves )
1.2.2.2.1 -/- Details of Capital Recognition in KPMM; Total Disagio 38 Column total disagio for code 1. MU Only disagio on capital components recognized as core main capital according to POJK on Minimum Capital Requirements for Commercial Banks. 1.2.2.2.2 Prior years' losses -/-
a. Prior years' losses +/+ Balance Sheet Position Balance Sheet Position 03.05.01.02.00.00 b. -/+ Profit and Loss 04.12.02.00.00.00 or 05.12.04.00.00.00 Increases (decreases) in fair value of financial liabilities are excluded from profit calculation. Thus, increases in fair value of financial liabilities are accounted for as additions to current year profit, and vice versa.
c. +/+ Profit and Loss
1.2.2.2.3 Current year losses -/-
a. Current year losses +/+ Balance Sheet Position Balance Sheet Position 03.05.02.02.00.00 b. -/+ Profit and Loss 04.12.02.00.00.00 or 05.12.04.00.00.00 Increases (decreases) in fair value of financial liabilities are excluded from profit calculation. Thus, increases in fair value of financial liabilities are accounted for as additions to current year profit, and vice versa.
c. +/+ Profit and Loss
1.2.2.2.4 -/- Asset Quality Assessment (PPKA) calculation refers to applicable regulations regarding Commercial Bank Asset Quality Assessment. 1.2.2.2.5 -/- To be filled if fair value in trading book does not reflect actual conditions. 1.2.2.2.6 Non-productive PPKA -/- PPKA calculation refers to applicable regulations regarding Commercial Bank Asset Quality Assessment.
1.2.2.2.7 Others Based on approval from the Financial Services Authority (OJK).
1.3 Non-controlling interests that can be accounted for +/+ Balance Sheet Position Consolidated Balance Sheet
398 02.14.00.00.00.00 Must meet other requirements, and accounted for in consolidated balance sheet.
1.4 Core Main Capital Deductive Factors (deducted due to illiquidity) -/-
1.4.1 Deferred tax In individual KPMM calculations, deferred tax deducted is the excess of deferred tax assets minus deferred tax liabilities after deducting deferred tax liabilities related to goodwill and other intangible assets. If deferred tax liabilities > deferred tax assets, then filled with number 0. In consolidated KPMM calculations, deferred tax must be calculated and deducted separately for each entity. 1.4.2 Goodwill Goodwill minus deferred tax liabilities related to
goodwill. 1.4.3 All other intangible assets All intangible assets except goodwill minus deferred tax liabilities related to all intangible assets except goodwill . CAPITAL COMPONENTS Potential losses from decreases in fair value of financial assets measured at fair value through other comprehensive income Shortfall in fair value adjustment amounts for financial instruments in Trading Book Disagio Increases/decreases in fair value over financial liabilities Gains on sale of assets in transactions Increases/decreases in fair value over financial liabilities Gains on sale of assets in transactions Shortfall between Asset Quality Assessment Provisions (PPKA) and impairment loss provisions for assets

+/- FORM COLUMN INFORMATION LBU
MONTHLY REPORT CODES COMMERCIAL BANK (LBU)
INTEGRATED COMMERCIAL BANK REPORT CODES DESCRIPTION
1.4.4 Investments accounted for as deductive factors 12 4111 to 4119, 5110, 7110, 7210, 7310
Filled by Bank.
Investment purpose 1, besides 4111 to 4119, 5110, 7110, 7210, 7310 Investment purpose 2, besides 4111 to 4119, 5110, 7110, 7210, 7310 Investment purpose 9, besides 4111 to 4119, 5110, 7110, 7210, 7310. investment portion >20% <=50% Investment purpose , besides 4111 to 4119, 5110, 7110, 7210, 7310. investment portion >20% <=50% Investment purpose (column VI) code 1, 2, 9; quality (column v) code 2,3,4,5; column 1.1. code 4111 to 4119, 5110, 7110, 7210, 7310, column XII Investment purpose 1 (column V) code 2, 3, 4, 5; besides 4111 to 4119, 5110, 7110, 7210, 7310, column XII Investment purpose 2 (column V) code 2, 3, 4, 5; besides 4111 to 4119, 5110, 7110, 7210, 7310, column XII Investment purpose 9 (column V) code 2, 3, 4, 5; besides 4111 to 4119, 5110, 7110, 7210, 7310, investment portion (column VIII) >20% but <=50%, column XII 1.4.5 Capital deficiency in insurance subsidiary companies Filled by Bank. (only in consolidated KPMM ratio calculations)
1.4.6 Securitization exposures Filled by Bank. 1.4.7 Other core main capital deductive factors 1.4.7.1 Funds placed on debt instruments of other banks recognized as AT 1 and/or Tier 2 components by other banks (issuing banks), become capital deductive factors on CET1 when AT 1 and Tier 2 are insufficient. 1.4.7.2 Cross-holdings on CET1 instruments, as long as they have not been transferred to third parties, become capital deductive factors on CET1. Regulations regarding cross-holdings refer to the Law on Limited Liability Companies. 1.4.7.3 Filled by Bank.
1.4.7.4 Filled by Bank.
2 Additional Core Capital (AT 1) +/+ 2.1 Instruments meeting AT 1 requirements +/+ a. Capital Details of Capital Recognition in KPMM MT Only capital components recognized as additional core capital according to POJK on Minimum Capital Requirements for Commercial Banks b. Issued Securities Issued Securities Recognition in KPMM MT Only Issued Securities recognized as additional core capital according to POJK on Minimum Capital Requirements for Commercial Banks
c. Received Loans/Financing Recognition in KPMM MT Only Received Loans/Financing recognized as additional core capital according to POJK on Minimum Capital Requirements for Commercial Banks
d. Filled by Bank.
2.2 Agio / Disagio a +/+ Details of Capital Recognition in KPMM; Total Agio 38 Column total agio for codes 6, 7, 12 MT Only agio on capital components recognized as additional core capital according to POJK on Minimum Capital Requirements for Commercial Banks
b Disagio -/- Details of Capital Recognition in KPMM; Total Disagio 38 Column total agio for codes 6, 7, 12 MT Only disagio on capital components recognized as additional core capital according to POJK on Minimum Capital Requirements for Commercial Banks CAPITAL COMPONENTS Funds placed on AT 1 and/or Tier 2 instruments at other banks Cross-holdings on other entities obtained based on transfer due to law, gift, or testamentary gift Exposures in Subsidiary Companies conducting business activities based on Sharia principles (if any) Exposures causing Credit Risk due to settlement failure (settlement risk ) - Non Delivery Versus Payment Received Loans/Financing Issuance of AT 1 by subsidiary companies in the form of banks and non-banks purchased by third parties (consolidation) Agio

  1. Risk-Weighted Assets (RWA)
    This item is filled with the RWA for Credit Risk, RWA for Market Risk, and RWA for Operational Risk as regulated in the provisions regarding minimum capital provision requirements for Commercial Banks.

  2. Capital Adequacy Ratio (CAR)
    This item is filled with the actual CAR held by the Bank (Total Capital divided by RWA for Credit Risk, Market Risk, and Operational Risk).

+/- COLUMN INFORMATION FOR LBU FORM
MONTHLY REPORT CODE FOR COMMERCIAL BANKS (LBU) INTEGRATED COMMERCIAL BANK REPORT CODE DESCRIPTION
2.3 -/- 2.3.1 Placement of funds in debt instruments of other Banks recognized as components of AT 1 and/or Tier 2 by other Banks (Issuing Banks), becomes a deduction factor for capital in AT 1 in the event that Tier 2 is insufficient.
2.3.2 Cross-holdings in AT 1 instruments, as long as they have not been transferred to other parties, become a deduction factor for capital in AT 1 and/or CET 1. Regulations regarding cross-holdings refer to the Law on Limited Liability Companies.

II
1 +/+ a. Capital Details Details of Capital Recognition in CAR MP Only capital components recognized as supplementary capital according to POJK regarding Minimum Capital Provision Requirements for Commercial Banks. b. Issued Securities Issued Securities Recognition in CAR MP Only Issued Securities recognized as supplementary capital according to POJK regarding Minimum Capital Provision Requirements for Commercial Banks.
c. Loans/Financing Received Loans/Financing Received Recognition in CAR MP Only Loans/Financing Received recognized as supplementary capital according to POJK regarding Minimum Capital Provision Requirements for Commercial Banks.
d Filled by the Bank. e Filled by the Bank. a Agio +/+ Details of Capital Recognition in CAR; Total Agio 38 columns total agio for codes 3, 4, 10, 13 MP Only agio on capital components recognized as supplementary capital according to POJK regarding Minimum Capital Provision Requirements for Commercial Banks. b Disagio -/- Details of Capital Recognition in CAR; Total Disagio 38 columns total disagio for codes 3, 4, 10, 13 MP Only disagio on capital components recognized as supplementary capital according to POJK regarding Minimum Capital Provision Requirements for Commercial Banks. 3 +/+ Filled by the Bank. 4 Supplementary Capital Deduction Factors -/- 4.1 Sinking Fund Filled by the Bank.
4.2 Placement of funds in debt instruments of other Banks recognized as Tier 2 components by other Banks (Issuing Banks), becomes a deduction factor for capital in Tier 2, AT 1, and/or CET 1.
4.3 Cross-holdings in Tier 2 instruments, as long as they have not been transferred to other parties, become a deduction factor for capital in Tier 2, AT 1, and/or CET 1. Regulations regarding cross-holdings refer to the Law on Limited Liability Companies.

Description:
*)
CAPITAL COMPONENTS
Placement of funds in Tier 2 instruments in other banks Cross-holdings in other entities obtained based on transfer due to law, gift, or testamentary gift General Reserves PPKA on productive assets that must be calculated (maximum 1.25% of RWA for Credit Risk) Additional Capital Deduction Factors Placement of funds in AT 1 and/or Tier 2 instruments in other banks Cross-holdings in other entities obtained based on transfer due to law, gift, or testamentary gift Supplementary Capital (Tier 2) Capital instruments in the form of shares or others that meet Tier 2 requirements TOTAL CAPITAL (I + II) : Filling of positions is based on POJK regarding minimum capital provision requirements for Commercial Banks. Issuance of Tier 2 by subsidiary companies in the form of banks and non-banks purchased by other parties (consolidation) Amortization based on remaining term (-/-) Agio or disagio

  1. Capital Adequacy Ratio (CAR) according to Risk Profile
    This item is filled with the CAR according to Risk Profile as regulated in the provisions regarding minimum capital provision requirements for Commercial Banks.

  2. Allocation of Fulfillment of CAR according to Risk Profile
    This item is the Bank's CET 1 Ratio, AT 1 Ratio, and Tier 2 Ratio allocated to fulfill the CAR according to Risk Profile. Fulfillment of the CAR according to Risk Profile is achieved through:
    a. CET 1 Ratio (minimum 4.5%), prioritized so that allocated CET 1 is only at the required level, so that remaining CET 1 can be used to fulfill the Buffer; b. AT 1, considering the Tier 1 (CET 1 + AT 1) minimum requirement of 6%; and
    c. Tier 2, maximum equal to Tier 1.
    Example 1:

  • Bank's CAR Ratio:
  • CET 1 : 8%
  • AT 1 : 2%
  • Tier 2 : 4%
  • CAR Ratio according to Risk Profile: 10%
  • Therefore, the Allocation of Fulfillment of CAR according to Risk Profile is as follows:
  • From CET 1 : 4.5% (Minimum CET 1)
  • From AT 1 : 2% (Minimum Tier 1 of 6% fulfilled from minimum CET 1 and AT 1)
  • From Tier 2 : 3.5%
    Excess CET 1 of 3.5% can be used to fulfill the Buffer.
    Example 2:
  • Bank's CAR Ratio:
  • CET 1 : 6%
  • AT 1 : 0%
  • Tier 2 : 5%
  • The Bank has no excess CET 1 that can be used to fulfill the Buffer. CAR Ratio according to Risk Profile: 10%
  • Therefore, the Allocation of Fulfillment of CAR according to Risk Profile is as follows:
  • From CET 1 : 6% (Bank's CET 1 is allocated at 6% to fulfill the minimum Tier 1, because the bank has no AT 1)
  • From AT 1 : 0%
  • From Tier 2 : 4%
    The Bank has no excess CET 1 that can be used to fulfill the Buffer.

  1. CET 1 for Buffer
    This item is filled with the CET 1 Ratio still available to fulfill the Buffer, after being used to fulfill the CAR according to Risk Profile. Filled by Banks required to form a capital surcharge for systemic banks as regulated in POJK regarding minimum capital provision requirements for commercial banks and regulations of the Financial Services Authority regarding the determination of systemic banks and capital surcharge.

  2. Percentage of Buffer Required to be Fulfilled by Banks
    a. Capital Conservation Buffer (%)
    Filled by Banks required to form a Capital Conservation Buffer as regulated in the Regulations of the Financial Services Authority regarding minimum capital provision requirements for commercial banks. b. Countercyclical Buffer (%) Filled by Banks whose amount is determined by the competent authority as regulated in the Regulations of the Financial Services Authority regarding minimum capital provision requirements for commercial banks.
    c. Capital Surcharge for Systemic Banks (%)

  1. KCBLN
  2. Business Funds
    1.1 Business Funds Filled with the smaller of Declared Business Funds and Actual Business Funds
    1.1.a. Declared Business Funds
    1.1.b. Realization
    LIABILITIES
    i. Demand Deposits +/+ Inter-Office Liabilities Type of Liability 35 010 000 F09 Liabilities to Head Office
    ii. Savings +/+ Inter-Office Liabilities Type of Liability 35 000 F10 Liabilities to Head Office
    iii. Time Deposits +/+ Inter-Office Liabilities Type of Liability 35 025 000 F11 Liabilities to Head Office
    iv. Securities +/+ Inter-Office Liabilities Type of Liability 35 050 000 F04 Liabilities to Head Office
    v. Loans/Financing +/+ Inter-Office Liabilities Type of Liability 35 000 F05 Liabilities to Head Office
    vi. Other Liabilities +/+ Inter-Office Liabilities Type of Liability 35 099 000 F2599 Liabilities to Head Office
    ASSETS
    i. Demand Deposits -/- Inter-Office Assets Type of Asset 20 010 000 and 999 F09 Assets from Head Office and Branch Offices
    ii. Savings -/- Inter-Office Assets Type of Asset F10 Assets from Head Office and Branch Offices
    iii. Time Deposits -/- Inter-Office Assets Type of Asset 20 030 000 and 999 F11 Assets from Head Office and Branch Offices
    iv. Business Funds -/- Inter-Office Assets Type of Asset 20 065 000 and 999 F16 Assets from Head Office and Branch Offices
    v. Securities -/- Inter-Office Assets Type of Asset 20 050 000 and 999 F04 Assets from Head Office and Branch Offices
    vi. Loans/Financing -/- Inter-Office Assets Type of Asset 20 060 000 and 999 F05 Assets from Head Office and Branch Offices
    vii. Other Financial Assets -/- Inter-Office Assets Type of Asset F2099 Assets from Head Office and Branch Offices
    viii. Placement with sister company -/- Data filled manually.
    Included in the deduction of business funds according to POJK KPMM number 34
    1.2. Paid-in Capital +/+ Details of Capital Recognition in CAR 38 1 + 3 + 4 + 6 + 7 + 9 MU Only capital components recognized as core capital according to POJK regarding Minimum Capital Provision Requirements for Commercial Banks

2.1 Profit/Loss from previous years +/- Financial Position Report Item Financial Position Report 01 461 - 462 03.05.01.01.00.00 or 03.05.01.02.00.00 minus 03.05.03.00.00.00
2.2 +/- Accumulated Profit/Loss Item Profit/Loss 02 accumulated 2820 or 2075 accumulated 04.12.02.00.00.00 or 05.12.04.00.00.00
Data obtained from Profit/Loss Reports from previous years.
2.3 Gains from asset sales in securitization transactions -/- Data obtained from Profit/Loss Reports from previous years.
3.
3.1 +/- 02 02 4950 - 5000 4950 - 5000 Current year profit/loss after considering tax estimates
3.2 +/- 02 02 2820 or 2075 04.12.02.00.00.00 or 05.12.04.00.00.00
3.3 -/-
Profit (loss) from previous years that can be considered Increase or decrease in fair value of financial liabilities MONTHLY REPORT CODE FOR COMMERCIAL BANKS (LBU) SUB MONTHLY REPORT CODE FOR COMMERCIAL BANKS (LBU) QUARTERLY CAPITAL PROVISION REQUIREMENT CALCULATION REPORT FOR BRANCH OFFICES OF BANKS LOCATED ABROAD CAPITAL COMPONENTS +/- COLUMN INFORMATION Form INTEGRATED COMMERCIAL BANK REPORT CODE SUB CODE DESCRIPTION Current year profit (loss) that can be considered Current year Profit/Loss Increase or decrease in fair value of financial liabilities Gains from asset sales in securitization transactions

  1. General Reserves +/+ Financial Position Report Item Financial Position Report 01 451 03.04.01.00.00.00

  2. Revaluation surplus balance of fixed assets +/+ Other Comprehensive Income/Expense Item Other Comprehensive Income/Expense 01 456 P01

  3. +/+ Other Comprehensive Income/Expense Item Other Comprehensive Income/Expense 40 05 + 06 + 07 + 15 P05 Debt instruments or equity instruments classified as FVOCI.

  4. +/

  5. Others Filled by the Bank.

  6. Capital Deduction Factors -/-
    9.1
    9.1.1 Other Comprehensive Income/Expense Item Other Comprehensive Income/Expense 01 437 L04
    9.1.2 Other Comprehensive Income/Expense Item Other Comprehensive Income/Expense 40 52 + 53 + 54 + 65 L05
    9.2 PPKA calculation refers to the provisions regarding the Quality Assessment of Assets of Commercial Banks.
    9.3 Filled in the event that the fair value in the trading book does not reflect the actual situation.
    9.4 PPKA calculation refers to the provisions regarding the Quality Assessment of Assets of Commercial Banks.
    9.5 Deferred Tax Deferred tax issued is the excess of deferred tax assets minus deferred tax liabilities, after being reduced by deferred tax liabilities related to goodwill and other intangible assets. If deferred tax liabilities > deferred tax assets, then filled with the number 0.
    9.6 Goodwill Goodwill minus deferred tax liabilities related to goodwill.
    9.7 All other intangible assets All other intangible assets except goodwill minus deferred tax liabilities related to all other intangible assets except goodwill.
    9.8 Capital deficiency in insurance subsidiary companies Filled by the Bank.
    9.9 Securitization exposures Filled by the Bank.
    9.10 Placement of funds in debt instruments of other Banks recognized as capital components by other Banks (Issuing Banks), becomes a deduction factor for capital.
    9.11 Cross-holdings in capital instruments, as long as they have not been transferred to other parties, become a deduction factor for capital.
    Regulations regarding cross-holdings refer to the Law on Limited Liability Companies.
    9.12 Based on approval from the Financial Services Authority.

  7. Filled by the Bank.
    TOTAL CAPITAL Sum of no. 1 to 8 minus no. 9 and 10 MONTHLY REPORT CODE FOR COMMERCIAL BANKS (LBU) SUB MONTHLY REPORT CODE FOR COMMERCIAL BANKS (LBU) CAPITAL COMPONENTS +/- COLUMN INFORMATION Form INTEGRATED COMMERCIAL BANK REPORT CODE SUB CODE DESCRIPTION Deficit difference between PPKA and impairment loss reserves for productive assets Deficit difference in fair value adjustments of financial instruments in the trading book Non-productive PPKA Placement of funds in AT 1 and/or Tier 2 instruments issued by other banks Cross-holdings in other entities obtained based on transfer due to law, gift, or testamentary gift Others Other comprehensive income:
    Deficit difference in financial statement translation Capital deduction factor - exposures causing credit risk due to settlement failure (settlement risk) - non delivery versus payment Potential losses from the decrease in fair value of financial assets measured at fair value through other comprehensive income Other comprehensive income: potential gains from the increase in fair value of financial assets measured at fair value through other comprehensive income General Reserves Provisions for Asset Quality Assessment (PPKA) on productive assets that must be calculated (maximum 1.25% of RWA for Credit Risk)

  8. RWA
    This item is filled with the value of RWA for Credit Risk, RWA for Market Risk, and RWA for Operational Risk as regulated in the provisions regarding minimum capital provision requirements for Commercial Banks.

  9. Capital Adequacy Ratio (CAR)
    This item is filled with the actual CAR held by the Bank (Total Capital divided by RWA for Credit Risk, Market Risk, and Operational Risk).

  10. Capital Adequacy Ratio (CAR) according to Risk Profile
    This item is filled with the CAR according to Risk Profile as regulated in the Regulations of the Financial Services Authority regarding minimum capital provision requirements for Commercial Banks.

  11. Business Funds for Buffer
    This item is filled with the portion of Business Funds placed in CEMA (disclosed as a percentage of RWA) available to fulfill the Buffer. Formula:
    Portion of business funds placed in CEMA x 100% RWA

  12. Percentage of Buffer Required to be Fulfilled by Banks
    a. Capital Conservation Buffer
    Filled by Banks required to form a Capital Conservation Buffer as regulated in the Regulations of the Financial Services Authority regarding minimum capital provision requirements for commercial banks. b. Countercyclical Buffer Filled by Banks whose amount is determined by the competent authority as regulated in the Regulations of the Financial Services Authority regarding minimum capital provision requirements for commercial banks.

  13. Financial Ratios
    RATIO FORMULA DESCRIPTION
    Performance Ratios

  14. Minimum Capital Provision Requirement (CAR)
    Capital
    Risk-Weighted Assets (RWA) for Credit Risk, Operational Risk, and Market Risk Capital and Risk-Weighted Assets (RWA) calculations are based on the Regulations of the Financial Services Authority regarding minimum capital provision requirements for commercial banks.

  15. Problematic productive assets and non-productive assets against total productive assets and non-productive assets
    (Problematic productive assets + Problematic non-productive assets) (Total productive assets + Total non-productive assets)

  • Coverage of components and quality of productive and non-productive assets according to Financial Services Authority regulations regarding asset quality assessment of commercial banks.
  • Productive assets include placements, derivative receivables, securities, acceptance receivables, loans, investments, temporary investments, and administrative account transactions (issuance of guarantees, letters of credit, standby letters of credit, undrawn credit facilities, or other commitment and contingency obligations).
  • Non-productive assets include foreclosed collateral, abandoned properties, inter-office accounts, or suspended accounts with potential losses.
  • Problematic productive assets and problematic non-productive assets are assets with poor, doubtful, and non-performing quality according to Financial Services Authority regulations regarding asset quality of commercial banks.
  • Figures are presented with recorded values in the financial position report and administrative account transactions, gross (before deducting CKPN).
  • CKPN figures for financial assets are CKPN formed by the Bank according to financial accounting standards for financial instruments, i.e., CKPN for on-balance sheet.
  1. Problematic productive assets against total productive assets
    Problematic productive assets
    Total productive assets
  2. Impairment Loss Reserves (CKPN) for financial assets against productive assets
    CKPN for financial assets
    Total productive assets (excluding administrative account transactions)
  3. Gross NPL
    Problematic loans
    Total loans
  • Loans are loans as regulated in Financial Services Authority regulations regarding asset quality assessment of commercial banks, excluding loans to other banks.
  • Problematic loans are loans with poor, doubtful, and non-performing quality as regulated in Financial Services Authority regulations regarding asset quality assessment of commercial banks.
  1. Net NPL (Problematic loans - CKPN for problematic loans)
    Total loans
  • Figures are presented with recorded values in the financial position report, gross before deducting CKPN.
  • CKPN figures for problematic loans are CKPN formed by the Bank according to financial accounting standards for financial instruments, excluding CKPN for undrawn credit facilities (off-balance sheet).
  1. Return on Asset (ROA)
    Profit before tax
    Average total assets
  • What is meant by profit after tax is the current year net profit after tax.
  • Profit after tax figures are annualized figures.
    Example:
    For September position:
    (Accumulated profit as of September divided by 9) x 12.
  • Average total assets figures are the sum of total assets every month divided by the number of months.
    Example:
    For September position:
    Sum of total assets positions from January to September divided by 9.
    Return on Equity (ROE)
    Profit after tax
    Average core capital
  1. Net Interest Margin (NIM)
    Net interest income
    Average interest-earning productive assets
  • Net interest income is interest income minus interest expense, annualized.
    Example:
    For September position:
    (Accumulated net interest income as of September divided by 9) x 12.
  • Average productive assets.
    Example:
    For June position:
    Sum of total productive assets from January to September divided by 9.
  • Productive assets considered are assets that generate interest, excluding such as issuance of guarantees, letters of credit, standby letters of credit, undrawn credit facilities, which do not generate interest.
  1. Operating Expenses against Operating Income (BOPO)
    Total operating expenses
    Total operating income
    Figures are calculated per position (not annualized).
    11 Cost to Income Ratio (CIR)
    Total operating expenses excluding interest - Impairment Loss Reserves (Net interest income + Other operating income) - (Recovery of Impairment Loss Reserves (if any)) Figures are calculated per position (not annualized).
  2. Loan to Deposit Ratio (LDR)
    Loans
    Third-party funds
  • Loans are loans as regulated in POJK regarding asset quality assessment of commercial banks, excluding loans to other banks.
  • Third-party funds include demand deposits, savings, and time deposits (excluding inter-bank).
    Compliance
  1. a. Percentage of BMPK violations
    Calculation of violations and exceedances of BMPK is done according to POJK regarding BMPK.
    i. Related parties
    ii. Unrelated parties
    b. Percentage of BMPK exceedances
    i. Related parties
    ii. Unrelated parties
  2. Minimum Reserve Ratio (GWM)
    Calculation of GWM percentage for Rupiah-Primary and GWM Foreign Currency at the reporting position is done according to GWM regulations. a. Main Rupiah GWM - Daily Main Rupiah GWM - Average b. Foreign Currency GWM
  3. Net Foreign Exchange Position (PDN) overall
    Calculation of PDN percentage at the reporting position is done according to PDN regulations.

C. Financial Publication Report and Financial Performance Information for Annual Periods

  1. General Information
    a. Summary of Important Financial Data
    The summary of important financial data contains financial information presented in the form of comparison of at least 2 (two) fiscal years or since starting operations if the Bank has been operating for less than 2 (two) years, at least containing:
  1. Net interest income;
  2. Operating profit;
  3. Profit before tax;
  4. Net profit;
  5. Total comprehensive profit (loss);
  6. Net profit per share;
  7. Total assets;
  8. Total liabilities;
  9. Total equity;
  10. Productive assets;
  11. Third-party funds;
  12. Loans received;
  13. CAR Ratio;
  14. Return on Asset (ROA);
  15. Return on Equity (ROE);
  16. Profit (loss) ratio against income;
  17. Operating Expense to Operating Income Ratio (BOPO);
  18. Cost to Income Ratio (CIR);
  19. Percentage of violations and exceedances of Maximum Credit Granting Limits (BMPK);
  20. Minimum Reserve Ratio (GWM) Ratio;
  21. Net Foreign Exchange Position (PDN) Ratio; and
  22. Other relevant financial information and ratios for the banking industry.

b. Bank Profile
The Bank Profile must at least contain:

  1. Name of the Bank, including if there is a name change, the reason for the change, and the effective date of the name change in the fiscal year;
  2. Access to the Bank, including branch offices or representative offices that allow the public to obtain information regarding the Issuer or Public Company, including:
    a) Address; b) Telephone number; c) Email address; and d) Website address;
  3. Brief history of the Bank;
  4. Vision and mission of the Bank;
  5. Business activities according to the latest articles of association, business activities carried out in the fiscal year, and types of goods and/or services produced;
  6. Bank organizational structure at least up to 1 (one) level below the Board of Directors, accompanied by names and positions;
  7. Composition and composition of shareholders, namely shareholder names and ownership percentages, including:
    a) Shareholders owning 5% (five percent) or more of the Bank's shares; b) Board of Directors members and Board of Commissioners members who own Bank shares; c) Public shareholder groups, namely groups of shareholders each owning less than 5% (five percent) of the Bank's shares; d) Information regarding the Bank's main and controlling shareholders, both directly and indirectly, down to individual owners, presented in the form of a scheme or chart;
  8. Names of subsidiary entities, associate companies, joint venture companies where the bank has joint control over the entity, along with ownership percentages, business fields, total assets, and Bank operating status (if any);
  9. For subsidiary entities, additional information regarding the address of the subsidiary entity;
  10. Profile of the Board of Directors and Board of Commissioners, at least containing:
    a) Composition of the Board of Directors and Board of Commissioners along with positions, and summaries of their biographies; b) Names and positions corresponding to duties and responsibilities; c) Recent photos; d) Age; e) Nationality; f) Educational history; g) Career history, including information:
    (1) Legal basis for appointment as members of the Board of Directors and Board of Commissioners at the relevant Bank; (2) Concurrent positions, both as members of the Board of Directors, members of the Board of Commissioners, and/or members of committees and other positions (if any); and (3) Work experience along with the time period, both inside and outside the Bank; h) Education and/or training attended by members of the Board of Directors and Board of Commissioners to improve competence in the fiscal year (if any); and i) Affiliation relationships with other Board of Directors members, Board of Commissioners members, and main shareholders (if any) including the names of affiliated parties.
  11. In the event of changes in the composition of Board of Directors and/or Board of Commissioners members occurring after the end of the fiscal year until the deadline for submitting the financial publication report

and annual financial performance information, then the composition listed in the annual report is the composition of the Board of Directors and/or members of the Board of Commissioners before and after changes;

  1. Brief profile of executive officials, including the composition of executive officials along with their positions and a summary of their biographies.

  2. Number of employees and description of the distribution of employee education levels and ages in the fiscal year; and

  3. Awards and/or certifications received by the Bank, both national and international in scale, in the last fiscal year (if any), which include:
    a) Name of the award and/or certification; b) Body or institution providing it; and c) Validity period of the award and/or certification (if any);

  1. Financial Performance Information

a. Board of Directors Report

A brief description of the Bank's performance, which must at least include:

  1. Strategies and policies established by the Bank's management, including for Sharia Economic Units (UUS) if the Bank has a UUS;

  2. Comparison between achieved results and targets;

  3. Constraints faced by the Bank;

  4. Overview of business prospects;

  5. Implementation of Bank governance;

  6. Changes in the composition of Board of Directors members and reasons for changes (if any);

  7. Organizational structure;

  8. Main activities;

  9. Information technology;

  10. Types of products and services offered, including credit disbursement to micro, small, and medium enterprises;

  11. Interest rates for fund collection and provision;

  12. Economic development and target market;

  13. Business networks and partners domestically and/or internationally;

  14. Number, types, and locations of offices;

  15. Ownership of the Board of Directors, Board of Commissioners, and shareholders in the Bank's business group;

  16. Important changes occurring in the Bank and the Bank's business group in the relevant year;

  17. Important matters expected to occur in the near future; and

  18. Human resources including numbers, education levels, training, and human resource development.

b. Board of Commissioners Report

The Board of Commissioners Report must at least contain:

  1. Composition of the Board of Commissioners, along with positions, and a summary of biographies;

  2. Assessment of the Board of Directors' performance regarding Bank management;

  3. Supervision of the implementation of Bank strategy;

  4. Views on the business prospects for the Bank prepared by the Board of Directors;

  5. Views on the implementation of Bank governance;

  6. Changes in the composition of Board of Commissioners members and reasons for changes (if any); and

  7. Frequency and manner of providing advice to Board of Directors members;

c. Management Discussion and Analysis

Management Discussion and Analysis containing analysis and discussion regarding financial statements and other important information, with emphasis on material changes occurring in the Fiscal Year, at least regarding:

  1. Performance review by business segment including UUS, at least regarding:
    a. Revenue; and b. Profitability;

  2. Financial performance review covering the comparison of current year financial performance with the previous year, explanation of the causes of changes and the impact of such changes, at least regarding:
    a. Fund allocation (investments and credit/financing) and total assets; b. Third-party funds and other funding sources;
    c. Equity;
    d. Revenue, expenses, profit (loss), other comprehensive income, and total comprehensive profit (loss); e. Cash flows; and f. Base credit interest rates;

  3. Analysis of productive asset quality and relevant financial ratios;

  4. Bank's capital structure;

  5. Information and material facts occurring after the date of the accountant's report (if any); and

  6. Marketing aspects of Bank products, at least regarding marketing strategy and market share;

  1. Risk Exposure and Capital Information

Risk exposure and capital include annual period risk exposure and capital reports as regulated in Part II of the Public Report on Risk Exposure and Capital.

  1. Governance Information

If the Bank combines the governance implementation report into the Financial and Financial Performance Information Public Report, then the scope and filling guidelines refer to the POJK regarding the implementation of governance for conventional banks.

  1. Sustainability Report

a. The Sustainability Report as regulated in the POJK regarding the implementation of sustainable finance for financial service institutions, issuers, and public companies. If the Bank combines the sustainability report into the financial and financial performance information public report, then the scope and filling guidelines for the report refer to the aforementioned POJK.

b. The implementation report of social and environmental responsibility as regulated in statutory regulations regarding social and environmental responsibility of limited liability companies.

  1. Information regarding the implementation of social and environmental responsibility includes policies, types of programs, and costs incurred, among others related to aspects:
    a) Environment; b) Labor practices; c) Healthy institutional activity practices; d) Consumers; and e) Community development.

  2. If the Bank presents information regarding the implementation of social and environmental responsibility as referred to in item 1) in a separate report such as a social and environmental responsibility implementation report, the Bank is exempted from disclosing information regarding the implementation of social and environmental responsibility in the financial and financial performance information public report.

  1. Annual Financial Report

The annual financial report is the annual financial report audited by a Public Accountant and Public Accounting Firm registered with the Financial Services Authority (OJK).

  1. Information Related to the Bank's Business Group

a. Banks that are part of a business group and/or have Subsidiary Entities must add:

  1. The Bank's business group structure including:
    a) The Bank's business group structure, which consists of the Bank, Subsidiary Entities, related companies (sister companies), Parent Entities up to the ultimate shareholder; b) The governance linkage structure within the Bank's business group; and c) Shareholders acting on behalf of other shareholders. The definition of shareholders acting on behalf of other shareholders is individual shareholders or entities that have a common goal, namely controlling the Bank, based on or not based on an agreement;

  2. Transactions between the Bank and related parties within the Bank's business group, noting:
    a) Transaction information with related parties, both those conducted by the Bank and those conducted by each entity within the Bank's business group operating in the financial sector; b) Related parties as regulated in financial accounting standards; c) Types of transactions with related parties, including:
    (1) Cross-ownership;
    (2) Transactions from one business group acting on behalf of another business group; (3) Short-term liquidity management within the business group; (4) Provision of funds given or received by other entities within one business group; (5) Exposure to majority shareholders, including in the form of loans, commitments, and contingencies; and (6) Purchase, sale, and/or lease of assets with other entities within a business group, including those conducted with repurchase agreements (repo);

  3. Transactions with related parties conducted by each entity within the Bank's business group operating in the financial sector;

  4. Provision of funds, commitments, or other facilities equivalent thereto from each entity within the same business group as the Bank to debtors and/or parties that have received fund provision from the Bank; and

  5. The existence of prohibitions, limitations, and/or other significant obstacles to transferring funds or in fulfilling capital requirements mandated by the competent authority between the Bank and other entities within the same business group.

  1. Additional Information for Banks that are Issuers and/or Public Companies

Banks that are Issuers and/or Public Companies must add the scope of information as regulated in regulations regarding the form and content of annual reports for Issuers or Public Companies.

II. GUIDELINES FOR PREPARING THE PUBLIC REPORT ON RISK EXPOSURE AND CAPITAL

A. General Explanation

  1. Banks have written policies approved by the Board of Directors, including regarding the scope of disclosure and internal control in the process of disclosing risk exposure and capital, to ensure the accuracy of all required disclosures.

  2. Banks not required to disclose reports must disclose the fact that “the Bank does not meet certain criteria as referred to in the Financial Services Authority regulations.”

  3. Quantitative disclosure of risk exposure and capital is disclosed on a consolidated basis, except in some tables stating that the bank discloses quantitative risk exposure information consisting of disclosures for the Bank individually and on a consolidated basis with Subsidiary Entities.

  4. Banks that do not have specific exposures according to the quantitative risk exposure information disclosure requirements, include an explanation that the Bank does not have exposure in the relevant disclosure. Example: Banks that do not have asset securitization exposure do not need to create asset securitization exposure disclosures, but it is sufficient to include an explanation that the Bank does not have asset securitization exposure.

  5. Quantitative risk exposure information disclosure is presented in comparison with the same period's report from the previous year. Specifically for initial disclosures, Banks do not need to compare with the previous year.

  6. Disclosure of risk exposure and capital refers among others to the latest regulations regarding:
    a. Guidelines for calculating risk-weighted assets for credit risk using the standard approach; b. Guidelines for using the standard method in calculating Capital Adequacy Ratio (CAR) for conventional banks considering market risk;
    c. Calculation of Risk-Weighted Assets (RWA) for operational risk using the basic indicator approach;
    d. Implementation of risk management and measurement of the standard approach for interest rate risk in the banking book for conventional banks; e. Prudential principles in asset securitization activities for conventional banks; f. Leverage ratio compliance obligations for conventional banks; g. Quarterly liquidity coverage ratio (LCR) compliance obligations; h. Net stable funding ratio (NSFR) compliance obligations for conventional banks; and
    i. Implementation of governance in providing remuneration for conventional banks.

  7. Banks prepare and announce quarterly public reports on risk exposure and capital for the end positions of March, June, and September.

  8. Banks prepare and announce annual public reports on risk exposure and capital for the end position of December.

B. List of Reports and Periods

No.Risk CategoryReport NameQuarterly PeriodAnnual PeriodReporter
1.GeneralKey Metrics (KM1)March, June, September, DecemberAll Banks
2.GeneralDifferences between Consolidation Scope and Mapping in Financial Statements according to Financial Accounting Standards with Risk Categories according to Financial Services Authority Regulations (LI1)-DecemberAll Banks
3.GeneralMajor Differences between Recorded Values according to Financial Accounting Standards with Exposure Values according to OJK Regulations (LI2)-DecemberAll Banks
4.GeneralExplanation of Differences between Exposure Values according to Financial Accounting Standards with OJK Regulations (LIA)-DecemberAll Banks
5.CapitalCapital Composition (CC1)JuneDecemberAll Banks
6.CapitalCapital Reconciliation (CC2)JuneDecemberAll Banks
7.CapitalKey Features of Capital Instruments and TLAC-Eligible Instruments (CCA)JuneDecemberAll Banks
8.CapitalQualitative Disclosure regarding Capital Structure and Capital Adequacy-DecemberAll Banks
9.Risk ManagementDisclosure of Bank Risk Management Approach (OVA)-DecemberAll Banks
10.Leverage RatioLeverage Ratio Compliance Report and Leverage Ratio Calculation ReportMarch, June, September, DecemberAll Banks
11.CreditDisclosure of Net Claims by RegionJuneDecemberAll Banks
12.CreditDisclosure of Net Claims by Remaining Contractual MaturityJuneDecemberAll Banks
13.CreditDisclosure of Net Claims by Economic SectorJuneDecemberAll Banks
14.CreditDisclosure of Claims and Provisions by RegionJuneDecemberAll Banks
15.CreditDisclosure of Claims and Provisions by Economic SectorJuneDecemberAll Banks
16.CreditDisclosure of Details of Impairment Loss Provision MovementsJuneDecemberAll Banks
17.CreditDisclosure of Net Claims by Portfolio Category and Rating ScaleJuneDecemberAll Banks
18.CreditDisclosure of Net Claims by Risk Weight after Considering Credit Risk Mitigation ImpactJuneDecemberAll Banks
19.CreditDisclosure of Net Claims and Credit Risk Mitigation TechniquesJuneDecemberAll Banks
20.CreditDisclosure of RWA Calculation for Credit Risk using Standard ApproachJuneDecemberAll Banks
21.CreditQualitative Disclosure of Counterparty Credit Risk (CCRA)-DecemberAll Banks
22.CreditCounterparty Credit Risk (CCR) Exposure Analysis (CCR1)JuneDecemberAll Banks
23.CreditCapital Charge for Credit Valuation Adjustment (CCR2)JuneDecemberAll Banks
24.CreditCCR Exposure by Portfolio Category and Risk Weight (CCR3)JuneDecemberAll Banks
25.CreditNet Credit Derivative Claims (CCR6)JuneDecemberAll Banks
26.CreditQualitative Disclosure regarding Securitization Exposure (SECA)-DecemberAll Banks
27.CreditSecuritization Exposure in Banking Book (SEC1)JuneDecemberAll Banks
28.CreditSecuritization Exposure in Trading Book (SEC2)JuneDecemberAll Banks
29.CreditSecuritization Exposure in Banking Book and Related Capital Requirements – Banks Acting as Originator or Sponsor (SEC3)JuneDecemberAll Banks
30.CreditSecuritization Exposure in Banking Book and Capital Requirements – Banks Acting as Investor (SEC4)JuneDecemberAll Banks
31.CreditGeneral Qualitative Disclosure-DecemberAll Banks
32.MarketDisclosure of Market Risk Using Standard MethodJuneDecemberAll Banks
33.MarketGeneral Qualitative Disclosure-DecemberAll Banks
34.Interest Rate Risk in Banking BookReport on Risk Management Implementation for IRRBBJuneDecemberAll Banks
35.Interest Rate Risk in Banking BookIRRBB Calculation ReportJuneDecemberBanks included in BUKU 3, BUKU 4, and foreign banks
36.LiquidityDisclosure regarding LCRMarch, June, September, DecemberBanks included in BUKU 3, BUKU 4, and foreign banks
37.LiquidityNSFR ReportMarch, June, September, DecemberBanks included in BUKU 3, BUKU 4, and foreign banks
38.LiquidityEncumbered Assets (ENC)JuneDecemberBanks included in BUKU 3, BUKU 4, and foreign banks
39.LiquidityLiquidity Risk Management (LIQA)-DecemberAll Banks
40.OperationalOperational Risk CalculationJuneDecemberAll Banks
41.OperationalGeneral Qualitative Disclosure-DecemberAll Banks
42.LegalGeneral Qualitative Disclosure-DecemberAll Banks
43.ReputationGeneral Qualitative Disclosure-DecemberAll Banks
44.StrategicGeneral Qualitative Disclosure-DecemberAll Banks
45.ComplianceGeneral Qualitative Disclosure-DecemberAll Banks
46.GovernanceRemuneration Policy-DecemberAll Banks
47.GovernanceReport on Remuneration Received in the Fiscal Year-DecemberAll Banks
48.GovernanceVariable Remuneration-DecemberAll Banks
49.GovernanceDeferred Variable Remuneration-DecemberAll Banks

C. General - Key Metrics (KM1)

  1. Report Format
No.DescriptionTT–1T–2T–3T–4
Available Capital (Value)
1Common Equity Tier 1 (CET1)
2Tier 1 Capital
3Total Capital
Risk-Weighted Assets (Value)
4Total Risk-Weighted Assets (RWA)
Risk-Based Capital Ratios as a Percentage of RWA
5CET1 Ratio (%)
6Tier 1 Ratio (%)
7Total Capital Ratio (%)
Additional CET1 functioning as buffers as a percentage of RWA
8Capital conservation buffer (2.5% of RWA) (%)
9Countercyclical Buffer (0 - 2.5% of RWA) (%)
10Capital Surcharge for Systemically Important Banks (1% - 2.5%) (%)
11Total CET1 as buffer (Row 8 + Row 9 + Row 10)
12CET1 components for buffer
Leverage Ratio according to Basel III
13Total Exposure
14bLeverage Ratio Value, including the impact of temporary adjustments on deposits at Bank Indonesia to meet GWM requirements (if any) (%)
14cLeverage Ratio Value, excluding the impact of temporary adjustments on deposits at Bank Indonesia to meet GWM requirements (if any) (%)
14dLeverage Ratio Value, including the impact of temporary adjustments on deposits at Bank Indonesia to meet GWM requirements (if any), which has included the average value of recorded assets of Securities Financing Transactions (SFT) on a gross basis (%)
14eLeverage Ratio Value, excluding the impact of temporary adjustments on deposits at Bank Indonesia to meet GWM requirements (if any), which has included the average value of recorded assets of SFT on a gross basis (%)
Liquidity Coverage Ratio (LCR)
15Total High Quality Liquid Assets (HQLA)
16Total Net Cash Outflow
17LCR (%)
Net Stable Funding Ratio (NSFR)
18Total Available Stable Funding (ASF)
19Total Required Stable Funding (RSF)
20NSFR (%)
Qualitative Analysis

T is the quarterly period, T-1 is the previous quarterly period

  1. Filling Guidelines

a. Qualitative analysis - Banks may add qualitative analysis regarding significant differences in each disclosure line compared to the previous period, including the main source of changes (i.e., whether there are changes in regulations, consolidation scope, or the Bank's business model).

b. Row 12 - CET1 components after meeting buffer requirements as regulated in Financial Services Authority Regulations regarding minimum capital adequacy obligations for conventional banks.

c. Row 13 – Total Exposure is the sum of asset exposures in the balance sheet, derivative transaction exposures, SFT exposures, and administrative account transaction exposures in the commitments and contingencies report as referred to in Financial Services Authority Regulations regarding leverage ratio compliance obligations for conventional banks.

d. Row 15 - High Quality Liquid Assets (HQLA), hereinafter abbreviated as HQLA, are cash and/or financial assets that can be easily converted into cash with little or no value reduction to meet the Bank's liquidity needs during the next 30 (thirty) days in a stress scenario as referred to in Financial Services Authority Regulations regarding liquidity coverage ratio compliance obligations for conventional banks.

e. Row 16 - Total Net Cash Outflow, hereinafter called Net Cash Outflow, is the total estimated cash outflow minus the total estimated cash inflow expected to occur during the next 30 (thirty) days in a stress scenario as referred to in Financial Services Authority Regulations regarding liquidity coverage ratio compliance obligations for conventional banks.

D. General - Differences between Consolidation Scope and Mapping in Financial Statements according to Financial Accounting Standards with Risk Categories according to Financial Services Authority Regulations Risk Category (LI1)

  1. Report Format
Recorded Value as stated in financial report publicationRecorded Value based on prudential principlesRecorded Value per Risk CategoryAccording to Credit Risk FrameworkAccording to Counterparty Credit Risk FrameworkAccording to Securitization FrameworkAccording to Market Risk FrameworkNot referring to capital requirements or based on capital deduction
Assets
Cash and Placements with Bank Indonesia
Placements with other banks
Financial assets designated at fair value
Derivative instruments
Loans to Banks
Loans to customers
Reverse repurchase and related secured lending
Financial instruments measured at fair value through other comprehensive income
....
Total Assets
Recorded Value as stated in financial report publicationRecorded Value based on prudential principlesRecorded Value per Risk CategoryAccording to Credit Risk FrameworkAccording to Counterparty Credit Risk FrameworkAccording to Securitization FrameworkAccording to Market Risk FrameworkNot referring to capital requirements or based on capital deduction
Liabilities
Loans received from Banks
Liabilities from other Banks
Customer Accounts
Repurchase agreements and related secured borrowings
Financial Liabilities designated to be measured at fair value
Derivative instruments
....
Total Liabilities
Qualitative Analysis
  1. Filling Guidelines

a. Banks are expected to provide qualitative explanations for financial assets subject to more than one risk.

b. Rows must match the accounts used by the Bank in the financial statements.

c. Columns - In the event that a bank does not have a subsidiary that is an insurance company, the Bank may combine columns (a) with (b).
d. Columns (c) through (f) correspond to each respective regulation of the Financial Services Authority, namely:

  1. column (c) is the book value according to the Financial Services Authority regulations regarding guidelines for calculating risk-weighted assets for credit risk using the standardized approach.
  2. column (d) is the book value according to the Financial Services Authority regulations regarding guidelines for calculating net claims from derivative transactions in the calculation of risk-weighted assets for credit risk using the standardized approach.
  3. column (e) is the book value according to Financial Services Authority Regulations regarding prudential principles in asset securitization activities for conventional banks;
  4. column (f) is the book value according to the Financial Services Authority regulations regarding guidelines for the use of the standard method in calculating minimum capital adequacy requirements for conventional banks by taking into account market risk.
    e. Column g includes values that are not part of capital requirements according to prudential regulations. f. When one item is part of more than one of the risk frameworks, the Bank reports to all relevant risk frameworks. As a consequence, there is a possibility that the amount between the consolidation coverage according to prudential regulations in column (b) may differ from the sum of columns (c) through (g).

E. General - Main Differences between Book Value according to Accounting Standards and Exposure Value according to OJK Regulations (LI2)

  1. Report Format
    a b c d e Total
    Items according to:
    Credit risk framework
    Securitization framework
    Counterparty credit risk framework
    Market risk framework

  2. Book value of assets according to consolidation coverage of prudential regulations (as reported in table LI1)

  3. Book value of liabilities according to consolidation coverage of prudential regulations (as reported in table LI1)

  4. Total net value according to consolidation coverage of prudential regulations

  5. Administrative account value

  6. Valuation differences

  7. Differences due to netting rules, other than those included in row 2.

  8. Provision differences

  9. Differences due to prudential filters
    .. …. Considered exposure value, according to consolidation coverage of prudential regulations Qualitative Analysis

  10. Filling Guidelines
    a. The values for rows 1 and 2, columns (b) through (e) are based on the amounts in columns (c) through (f) of LI1. b. The value in the administrative account includes the original administrative account exposure in column (a) and the value according to regulatory framework, after the application of Credit Conversion Factor (CCF) if applicable in columns (b) through (e).
    c. Columns (c) through (f) correspond to each respective regulation of the Financial Services Authority, namely:

  1. column (c) is the book value according to the Financial Services Authority regulations regarding guidelines for calculating risk-weighted assets for credit risk using the standardized approach.
  2. column (d) is the book value according to the Financial Services Authority regulations regarding guidelines for calculating net claims from derivative transactions in the calculation of risk-weighted assets for credit risk using the standardized approach.
  3. column (e) is the book value according to Financial Services Authority Regulations regarding prudential principles in asset securitization activities for conventional banks;
  4. column (f) is the book value according to the Financial Services Authority regulations regarding guidelines for the use of the standard method in calculating minimum capital adequacy requirements for conventional banks by taking into account market risk.
    d. Total exposure for prudential regulation purposes:
  5. The listed value is considered the aggregate value as the starting point for RWA calculation for each risk category. According to the credit risk framework, it must refer to the value applied according to the credit risk standardized approach or for exposures at default (EAD) in credit risk - Internal Rating Based Approach;
  6. Securitization exposure must be defined as per the securitization framework;
  7. Counterparty credit risk is defined as exposure at default used for counterparty credit risk purposes; and
  8. Market risk exposure corresponds to positions in the market risk framework.
    F. General - Explanation regarding Differences between Exposure Value according to Accounting Standards and OJK Regulations (LIA)
  1. Report Format
    Report format is not regulated.
  2. Filling Guidelines
    a. The Bank must explain the source of differences between book value according to accounting standards, as reported in financial statements, and exposure value according to prudential regulations, as contained in template LI1 and LI2.
  1. The Bank must explain the source of significant differences between the values in columns (a) and (b) in LI1.
  2. The Bank must explain the source of differences between book value and the value used for regulatory purposes listed in LI2.
  3. In accordance with the implementation of prudential valuation guidelines, the Bank must explain the system and controls to ensure prudent valuation estimates are reliable.
    b. Disclosure must include:
  4. Valuation methodology, including explanation to what extent the use of mark-to-market and mark-to-model methodology is used.
  5. Description of the independent price verification process.
  6. Procedures for valuation adjustments or reserves (including description of the process and methodology for assessing trading positions with instrument types).
    G. Capital - Capital Composition (CC1)
  1. Report Format
    Component Component (Indonesian Language) Amount (In Millions of Rupiah) Ref. No. originating from Consolidated Balance Sheet 1) Filling Guidelines (not displayed on Bank Web publication) Conventional Bank Branch Office of a Bank Located Abroad Ref. No. from KPMM Publication Report 2) Notes Ref. No. from KPMM Publication Report 2) Notes Common Equity Tier 1 capital: instruments and reserves Main Core Capital (Common Equity Tier I) /CET 1: Instruments and Additional Paid-in Capital
  2. Directly issued qualifying common share (and equivalent for non-joint stock companies) capital plus related stock surplus
    Ordinary shares (including stock surplus) I.1.1 I.1.2.1.2.1 I.1.2.2.2.1 I.1.2.1.2.5 Net off treasury stock and agio/disagio:
  • Paid-in capital
  • Agio
  • Disagio
  • Capital deposit funds
    1 Business Capital
  1. Retained earnings Retained earnings I.1.2.1.2.3a I.1.2.2.2.2 I.1.2.1.2.4a I.1.2.2.2.3
    Comprises:
  • Profit (loss) of prior years; and
  • Profit (loss) of current year before deducting gains from securitization and fair value increase/decrease of financial liabilities (will enter rows 13-14)
    2.1 3.1
    Comprises:
  • Profit (loss) of prior years; and
  • Profit (loss) of current year before deducting gains from securitization and fair value increase/decrease of financial liabilities (will enter rows 13-14)
  1. Accumulated other comprehensive income (and other reserves)
    Accumulated other comprehensive income (and other reserves) I.1.2.1.1.2 I.1.2.2.1.2 I.1.2.1.1.1 I.1.2.2.1.1 I.1.2.1.1.3 Total other comprehensive income recognized (net) only according to KPMM regulations and other reserves, namely:
  • Potential gains (losses) from increase/decrease in fair value of financial assets measured at fair value through other comprehensive income
  • Translation differences
    8.1.2 9.1.1
    Total other comprehensive income recognized (net) only according to KPMM regulations and other reserves, namely:
  • Potential gains (losses) from increase/decrease in fair value of financial assets measured at fair value through other comprehensive income
  • Translation differences
    I.1.2.1.2.2
  • Asset revaluation surplus balances
  • General reserves
  • Asset revaluation surplus balances
  • General reserves
  1. Directly issued capital subject to phase out from CET1 (only applicable to non-joint stock companies)
    Capital subject to phase out from CET1 N/A
  2. Common share capital issued by subsidiaries and held by third parties (amount allowed in group CET1)
    Non-controlling interests that can be counted I .1.3 For Banks with Subsidiary Entities (consolidated) N/A N/A
  3. Common Equity Tier 1 capital before regulatory adjustments
    CET1 before regulatory adjustment N/A N/A
    Common Equity Tier 1 capital: regulatory adjustments CET 1: Deduction Factors (Regulatory Adjustment)
  4. Prudential valuation adjustments
    Deficit of fair value adjustment of financial instruments in trading book I .1.2.2.2.5 9.3 Component Component (Indonesian Language) Amount (In Millions of Rupiah) Ref. No. originating from Consolidated Balance Sheet 1) Filling Guidelines (not displayed on Bank Web publication) Conventional Bank Branch Office of a Bank Located Abroad Ref. No. from KPMM Publication Report 2) Notes Ref. No. from KPMM Publication Report 2) Notes
  5. Goodwill (net of related tax liability)
    Goodwill I .1.4.2 9.6
  6. Other intangibles other than mortgage-servicing rights (net of related tax liability)
    Other intangible assets (excluding Mortgage-Servicing Rights) I .1.4.3 9.7
  7. Deferred tax assets that rely on future profitability excluding those arising from temporary differences (net of related tax liability)
    Deferred tax assets arising from future profitability N/A
  8. Cash-flow hedge reserve Cash-flow hedge reserve N/A
  9. Shortfall of provisions to expected losses
    Shortfall on provisions to expected losses N/A
  10. Securitisation gain on sale (as set out in paragraph 562 of Basel II framework)
    Gain on sale of assets in securitization transactions 1.2.1.2.3c 1.2.1.2.4c Comprises adjustment to prior years' profit and current year profit (row 2) 2.3 3.3 Comprises adjustment to prior years' profit and current year profit (row 2)
  11. Gains and losses due to changes in own credit risk on fair valued liabilities
    Increase/decrease in fair value of financial liabilities (DVA) 1.2.1.2.3b 1.2.1.2.4b Comprises adjustment to prior years' profit and current year profit (row 2) 2.2 3.2 Comprises adjustment to prior years' profit and current year profit (row 2) Component Component (Indonesian Language) Amount (In Millions of Rupiah) Ref. No. originating from Consolidated Balance Sheet 1) Filling Guidelines (not displayed on Bank Web publication) Conventional Bank Branch Office of a Bank Located Abroad Ref. No. from KPMM Publication Report 2) Notes Ref. No. from KPMM Publication Report 2) Notes
  12. Defined-benefit pension fund net assets
    Defined-benefit pension assets N/A
  13. Investments in own shares (if not already netted off paid-in capital on reported balance sheet)
    Investments in own shares (if not yet netted in capital on Balance Sheet) N/A
  14. Reciprocal crossholdings in common equity
    Cross-holdings in CET 1 instruments in other entities I.1.4.7.2 Cross-holdings in other entities obtained based on transfer due to law, gift, or testamentary bequest 9.11 Cross-holdings in other entities obtained based on transfer due to law, gift, or testamentary bequest
  15. Investments in the capital of Banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the Bank does not own more than 10% of the issued share capital (amount above 10% threshold)
    Investments in capital of banks, financial and insurance entities outside regulatory consolidation scope, net of eligible short positions, where the Bank does not own more than 10% of issued share capital (amount above 10% limit) N/A
  16. Significant investments in the common stock of
    Significant investment in ordinary shares N/A
    Component Component (Indonesian Language) Amount (In Millions of Rupiah) Ref. No. originating from Consolidated Balance Sheet 1) Filling Guidelines (not displayed on Bank Web publication) Conventional Bank Branch Office of a Bank Located Abroad Ref. No. from KPMM Publication Report 2) Notes Ref. No. from KPMM Publication Report 2) Notes Banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions (amount above 10% threshold) Banks, financial and insurance entities outside regulatory consolidation scope, net of eligible short positions (amount above 10% limit)
  17. Mortgage servicing rights (amount above 10% threshold)
    Mortgage servicing rights I .1.4.3 one component of other intangible assets 9.7 one component of other intangible assets
  18. Deferred tax assets arising from temporary differences (amount above 10% threshold, net of related tax liability)
    Deferred tax assets arising from temporary differences (amount above 10% limit, net of tax liability) N/A
  19. Amount exceeding the 15% threshold
    Amount exceeding 15% limit of: N/A
  20. of which: significant investments in the common stock of financials
    significant investment in ordinary shares of financials N/A
  21. of which: mortgage servicing rights
    mortgage servicing rights N/A
  22. of which: deferred tax assets arising from temporary differences
    deferred tax from temporary differences N/A
  23. National specific regulatory adjustments
    Adjustments based on national specific regulations 26a. PPKA and CKPN difference I.1.2.2.2.4 9.2 26b. PPKA on non-productive assets I. 1.2.2.2.6 9.4 26c. Tax Assets I .1.4.1 Net with deferred tax liability 9.5 Net with deferred tax liability 26d. Participation I.1.4.4 N/A N/A 26e. Capital shortfall in insurance subsidiaries I.1.4.5 9.8 26f. Securitization exposure I.1.4.6 9.9 26g. Others I.1.2.1.2.6 I.1.2.2.2.7 9.12
  24. Regulatory adjustments applied to Common Equity Tier 1 due to insufficient Additional Tier 1 and Tier 2 to cover deductions
    Adjustment to CET 1 due to AT 1 and Tier 2 being smaller than deduction factors I. 1.4.7.1 - Funds placed in AT 1 and/or Tier 2 instruments at other Banks 9.10 Funds placed in AT 1 and/or Tier 2 instruments at other Banks I.1.4.7.2 - Cross-holdings in AT 1 and/or Tier 2 instruments in other entities, in the event that AT 1 and/or Tier 2 amounts are insufficient 1.4.7.3 Exposures causing Credit Risk due to settlement failure (settlement risk) - Non Delivery Versus Payment 1.4.7.4 Exposures at Subsidiary Companies conducting business activities based on Sharia principles (if any)
  25. Total regulatory adjustments to Common equity Tier 1
    Total deduction (regulatory adjustment) against CET 1 N/A N/A
  26. Common Equity Tier 1 capital (CET1)
    CET 1 total after deduction factors N/A N/A
    Additional Tier 1 capital: instruments
    Additional Core Capital (AT 1): Instruments
  27. Directly issued qualifying Additional Tier 1 instruments plus related stock surplus (including stock surplus)
    AT 1 instruments issued by the Bank Sum of row 31 and Sum of row 31 and Component Component (Indonesian Language) Amount (In Millions of Rupiah) Ref. No. originating from Consolidated Balance Sheet 1) Filling Guidelines (not displayed on Bank Web publication) Conventional Bank Branch Office of a Bank Located Abroad Ref. No. from KPMM Publication Report 2) Notes Ref. No. from KPMM Publication Report 2) Notes
  28. of which: classified as equity under applicable accounting standards
    Classified as equity according to accounting standards I.2.1a I.2.2a I.2.2b Net off treasury stock and agio/disagio:
  • agio
  • disagio
    N/A N/A
  1. of which: classified as liabilities under applicable accounting standards
    Classified as liabilities according to accounting standards I.2.1a, b, c N/A N/A
  2. Directly issued capital instruments subject to phase out from Additional Tier 1
    Capital subject to phase out from AT 1 N/A
  3. Additional Tier 1 instruments (and CET1 instruments not included in row 5) issued by subsidiaries and held by third parties (amount allowed in group AT1)
    AT 1 instruments issued by Subsidiary Entities recognized in consolidated KPMM calculation I.2.1d N/A N/A
  4. of which: instruments issued by subsidiaries subject to phase out
    Instruments issued by Subsidiary Entities subject to phase out N/A
  5. Additional Tier 1 capital before regulatory adjustments
    AT 1 total before regulatory adjustment N/A N/A Component Component (Indonesian Language) Amount (In Millions of Rupiah) Ref. No. originating from Consolidated Balance Sheet 1) Filling Guidelines (not displayed on Bank Web publication) Conventional Bank Branch Office of a Bank Located Abroad Ref. No. from KPMM Publication Report 2) Notes Ref. No. from KPMM Publication Report 2) Notes Additional Tier 1 capital: regulatory adjustments Additional Core Capital: Deduction Factors (Regulatory Adjustment)
  6. Investments in own Additional Tier 1 instruments
    Investments in own AT 1 instruments N/A
  7. Reciprocal crossholdings in Additional Tier 1 instruments
    Cross-holdings in AT 1 instruments in other entities I.2.3.2 Cross-holdings in other entities obtained based on transfer due to law, gift, or testamentary bequest N/A N/A
  8. Investments in the capital of Banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the Bank does not own more than 10% of the issued common share capital of the entity (amount above 10% threshold)
    Investments in capital of banks, financial and insurance entities outside regulatory consolidation scope, net of eligible short positions, where the Bank does not own more than 10% of issued share capital of the entity (amount above 10% limit) N/A
  9. Significant investments in the capital of Banking, financial and insurance
    Significant investment in capital of Banks, financial and N/A Component Component (Indonesian Language) Amount (In Millions of Rupiah) Ref. No. originating from Consolidated Balance Sheet 1) Filling Guidelines (not displayed on Bank Web publication) Conventional Bank Branch Office of a Bank Located Abroad Ref. No. from KPMM Publication Report 2) Notes Ref. No. from KPMM Publication Report 2) Notes entities that are outside the scope of regulatory consolidation (net of eligible short positions) insurance entities outside regulatory consolidation scope (net of eligible short positions)
  10. National specific regulatory adjustments
    Adjustments based on national specific regulations 41a. Funds placed in AT 1 instruments at other Banks I .2.3.1 N/A N/A
  11. Regulatory adjustments applied to Additional Tier 1 due to insufficient Tier 2 to cover deductions
    Adjustment to AT 1 due to Tier 2 being smaller than deduction factors I .2.3.1 I .2.3.2 - Funds placed in Tier 2 instruments at other Banks - Cross-holdings in Tier 2 instruments in other entities in the event that Tier 2 amounts are insufficient. N/A N/A
  12. Total regulatory adjustments to Additional Tier 1 capital
    Total deduction factors (regulatory adjustment) against AT 1 N/A N/A
  13. Additional Tier 1 capital (AT1)
    AT 1 total after deduction factors N/A N/A
    Component Component (Indonesian Language) Amount (In Millions of Rupiah) Ref. No. originating from Consolidated Balance Sheet 1) Filling Guidelines (not displayed on Bank Web publication) Conventional Bank Branch Office of a Bank Located Abroad Ref. No. from KPMM Publication Report 2) Notes Ref. No. from KPMM Publication Report 2) Notes
  14. Tier 1 capital (T1 = CET 1 + AT 1)
    Total Core Capital (Tier 1) (CET 1 + AT 1) N/A N/A Tier 2 capital: instruments and provisions Supplementary Capital (Tier 2): Instruments and reserves
  15. Directly issued qualifying Tier 2 instruments plus related stock surplus
    Tier 2 instruments issued by the Bank (including stock surplus) II.1a II.1b II.1c II.1e II.2a II.2b Net off treasury stock and agio/disagio:
  • capital
  • securities issued
  • loans/financing received
  • amortization
  • agio
  • disagio
    N/A N/A
  1. Directly issued capital instruments subject to phase out from Tier 2
    Capital subject to phase out from Tier 2 N/A
  2. Tier 2 instruments (and CET1 and AT1 instruments not included in rows 5 or 34) issued by subsidiaries and held by third parties (amount allowed in group Tier 2)
    Tier 2 instruments issued by Subsidiary Entities recognized in consolidated KPMM calculation II.1d N/A N/A Tier 2 ... Component Component (Indonesian Language) Amount (In Millions of Rupiah) Ref. No. originating from Consolidated Balance Sheet 1) Filling Guidelines (not displayed on Bank Web publication) Conventional Bank Branch Office of a Bank Located Abroad Ref. No. from KPMM Publication Report 2) Notes Ref. No. from KPMM Publication Report 2) Notes
  3. of which: instruments issued by subsidiaries subject to phase out
    Capital issued by Subsidiary Entities subject to phase out N/A
  4. Provisions General reserves
    PPKA general reserves on productive assets that must be calculated with a maximum amount of 1.25% of RWA for Credit Risk II.3 General reserves PPKA on productive assets that must be calculated 7 General reserves PPKA on productive assets that must be calculated
  5. Tier 2 capital before regulatory adjustments
    Total Supplementary Capital (Tier 2) before deduction factors N/A N/A Tier 2 capital: regulatory adjustments Supplementary Capital (Tier 2): Deduction Factors (Regulatory Adjustment)
  6. Investments in own Tier 2 instruments
    Investments in own Tier 2 instruments N/A
    Component Component (Indonesian Language) Amount (In Millions of Rupiah) Ref. No. originating from Consolidated Balance Sheet 1)

Guidelines for Filling Out
(not displayed on Bank Web publication)
Conventional Commercial Bank
Branch of a Bank
Headquartered Abroad
Ref. No. from
KPMM Publication
Report
2)

Description

Ref. No. from
KPMM Publication
Report
2)

Description

  1. Reciprocal crossholdings in Tier 2
    instruments and other
    TLAC liabilities
    Crossholdings on Tier 2 instruments on other entities II.4.3 Crossholdings on other entities acquired based on transfer due to law, donation, or bequest N/A N/A
  2. Investments in the other
    TLAC liabilities of banking, financial and insurance entities that are outside the scope of regulatory consolidation and where the bank does not own more than 10% of the issued common share capital of the entity: amount previously designated for the 5% threshold but that no longer meets the conditions (for G-SIBs only) Investments in TLAC liabilities of banking, financial and insurance entities outside the scope of regulatory consolidation, net short positions allowed, where the Bank does not own more than 10% of issued common share capital; value previously set with a 5% threshold but no longer meets the criteria (for Systemic Banks only) N/A
  3. Significant investments
    in the capital and other
    TLAC liabilities of banking, financial and insurance entities that are outside the scope of regulatory consolidation Significant investments in capital or TLAC instruments of Banks, financial and insurance entities outside the scope of regulatory consolidation N/A

Total ...
Component
Component
(Indonesian Language)
Total
(In Millions of Rupiah)
Ref. No. from
Consolidated
Balance Sheet 1)

Guidelines for Filling Out
(not displayed on Bank Web publication)
Conventional Commercial Bank
Branch of a Bank
Headquartered Abroad
Ref. No. from
KPMM Publication
Report
2)

Description

Ref. No. from
KPMM Publication
Report
2)

Description

(net of eligible short positions) regulatory (net eligible short positions)
56. National specific
regulatory adjustments
Adjustments based on national specific regulations 56a. Sinking fund II.4.1 N/A N/A 56b. Placement of funds on Tier 2 instruments on other Banks II.4.2 N/A N/A
57. Total regulatory
adjustments to Tier 2 capital
Total reduction factors (regulatory adjustment) Supplementary Capital

N/A N/A
58. Tier 2 capital (T2)

Total Supplementary Capital (Tier 2) after regulatory adjustment

N/A N/A
59. Total capital
(TC = T1 + T2)
Total Capital (Core Capital +
Supplementary Capital)
60. Total risk weighted
assets

Total Risk Weighted Assets
(TRWA)
Capital ratios and buffers
Capital Adequacy Ratio
Minimum (KPMM)

Component
Component
(Indonesian Language)
Total
(In Millions of Rupiah)
Ref. No. from
Consolidated
Balance Sheet 1)

Guidelines for Filling Out
(not displayed on Bank Web publication)
Conventional Commercial Bank
Branch of a Bank
Headquartered Abroad
Ref. No. from
KPMM Publication
Report
2)

Description

Ref. No. from
KPMM Publication
Report
2)

Description

and Capital Buffers
(Capital Buffer)
61. Common Equity Tier 1
(as a percentage of risk weighted assets)
Core Capital Ratio
(CET 1) – percentage against
TRWA
N/A N/A
62. Tier 1 (as a percentage of
risk weighted assets)
Core Capital Ratio (Tier

  1. – percentage
    against TRWA
    N/A N/A
  1. Total capital (as a
    percentage of risk weighted assets)
    Total Capital Ratio – percentage against
    TRWA
  2. Institution specific buffer
    requirement (minimum
    CET1 requirement plus capital conservation buffer plus countercyclical buffer requirements plus G-SIB buffer requirement, expressed as a percentage of risk weighted assets) Capital buffer (buffer) – percentage against TRWA
  3. of which: capital
    conservation buffer requirement
    Capital
    Conservation
    Buffer
  4. of which: Bank specific
    countercyclical buffer requirement
    Countercyclical
    Buffer

National ...
Component
Component
(Indonesian Language)
Total
(In Millions of Rupiah)
Ref. No. from
Consolidated
Balance Sheet 1)

Guidelines for Filling Out
(not displayed on Bank Web publication)
Conventional Commercial Bank
Branch of a Bank
Headquartered Abroad
Ref. No. from
KPMM Publication
Report
2)

Description

Ref. No. from
KPMM Publication
Report
2)

Description

  1. of which: G-SIB buffer
    requirement
    Capital Surcharge for Systemic Banks

  2. Common Equity Tier 1
    available to meet buffers
    (as a percentage of risk weighted assets)
    For conventional commercial banks: Core Capital (CET 1) available to meet Capital Buffers (Buffer) – percentage against TRWA For branches of Banks headquartered abroad: Portion of Business Funds placed in CEMA (disclosed as a percentage of TRWA) that is available to meet Buffers. National minima (if different from Basel 3) National minima (if different from Basel 3)

  3. National Common Equity
    Tier 1 minimum ratio
    Lowest national CET 1 ratio (if different from Basel 3) N/A

Deferred ...
Component
Component
(Indonesian Language)
Total
(In Millions of Rupiah)
Ref. No. from
Consolidated
Balance Sheet 1)

Guidelines for Filling Out
(not displayed on Bank Web publication)
Conventional Commercial Bank
Branch of a Bank
Headquartered Abroad
Ref. No. from
KPMM Publication
Report
2)

Description

Ref. No. from
KPMM Publication
Report
2)

Description

(if different from Basel 3 minimum)
70. National Tier 1 minimum
ratio
(if different from Basel 3 minimum)
Lowest national Tier 1 ratio (if different from Basel 3) N/A
71. National total capital
minimum ratio
(if different from Basel 3 minimum)
Lowest national total capital ratio (if different from Basel 3) N/A Amounts below the thresholds for deduction (before risk weighting) Amounts below the deduction threshold (before risk weighting)

  1. Non-significant
    investments in the capital and other TLAC liabilities of other financial entities Non-significant investments in capital or other TLAC liabilities on other financial entities N/A
  2. Significant investments
    in the common stock of financials
    Significant investments in common stock of financial entities N/A
  3. Mortgage servicing rights
    (net of related tax liability)
    Mortgage servicing rights (net of tax liability) N/A
  4. Deferred tax assets
    arising from temporary differences (net of related tax liability) Deferred tax assets arising from temporary differences N/A

Cap ...
Component
Component
(Indonesian Language)
Total
(In Millions of Rupiah)
Ref. No. from
Consolidated
Balance Sheet 1)

Guidelines for Filling Out
(not displayed on Bank Web publication)
Conventional Commercial Bank
Branch of a Bank
Headquartered Abroad
Ref. No. from
KPMM Publication
Report
2)

Description

Ref. No. from
KPMM Publication
Report
2)

Description

(net of tax liability)
Applicable caps on the inclusion of provisions in Tier 2 Cap applied to provisions on Tier 2

  1. Provisions eligible for
    inclusion in Tier 2 in respect of exposures subject to standardised approach (prior to application of cap) Provisions that can be recognized as Tier 2 according to exposures based on standardized approach (before cap is applied) N/A
  2. Cap on inclusion of
    provisions in Tier 2 under standardised approach Cap on provisions recognized as Tier 2 based on standardized approach N/A
  3. Provisions eligible for
    inclusion in Tier 2 in respect of exposures subject to internal ratings-based approach (prior to application of cap) Provisions that can be recognized as Tier 2 according to exposures based on IRB approach (before cap is applied) N/A
  4. Cap for inclusion of
    provisions in Tier 2
    Cap on provisions recognized as Tier 2
    N/A

Current ...
Component
Component
(Indonesian Language)
Total
(In Millions of Rupiah)
Ref. No. from
Consolidated
Balance Sheet 1)

Guidelines for Filling Out
(not displayed on Bank Web publication)
Conventional Commercial Bank
Branch of a Bank
Headquartered Abroad
Ref. No. from
KPMM Publication
Report
2)

Description

Ref. No. from
KPMM Publication
Report
2)

Description

under internal ratings-based approach based on IRB approach Capital instruments subject to phase-out arrangements (only applicable between 1 Jan 2018 and 1 Jan 2022) Capital Instruments included in phase out (only applicable between Jan 1 2018 to Jan 1 2022)
80. Current cap on CET1
instruments subject to phase out arrangements
Cap on CET 1 that is included in phase out
N/A
81. Amount excluded from
CET1 due to cap (excess over cap after redemptions and maturities) Amount excluded from CET 1 due to the presence of a cap (excess above the cap after redemptions and maturities) N/A
82. Current cap on AT1
instruments subject to phase out arrangements
Cap on AT 1 that is included in phase out
N/A
83. Amount excluded from
AT1 due to cap (excess over cap after redemptions and maturities) Amount excluded from AT 1 due to the presence of a cap (excess above the cap after redemptions and maturities) N/A

Component
Component
(Indonesian Language)
Total
(In Millions of Rupiah)
Ref. No. from
Consolidated
Balance Sheet 1)

Guidelines for Filling Out
(not displayed on Bank Web publication)
Conventional Commercial Bank
Branch of a Bank
Headquartered Abroad
Ref. No. from
KPMM Publication
Report
2)

Description

Ref. No. from
KPMM Publication
Report
2)

Description

  1. Current cap on T2
    instruments subject to phase out arrangements
    Cap on Tier 2 that is included in phase out
    N/A
  2. Amount excluded from
    T2 due to cap (excess over cap after redemptions and maturities) Amount excluded from Tier 2 due to the presence of a cap (excess above the cap after redemptions and maturities) N/A Qualitative Analysis
  3. Filling Guidelines
    a. The Standard Format is arranged with standard reference numbers as established by BCBS. b. Items with no balance (zero) are filled with a dash ( - ).
    c. Items marked with N/A are items that are not applicable, so they are filled with (N/A).
    d. To maintain consistency and compatibility of the Standard Format, Banks cannot add, reduce, or change definitions/explanations in the provided rows. e. Banks must ensure that the amounts reported in the Standard Format are the same as the amounts reported in the KPMM publication Report in the same period.

f. Explanations regarding items in the Standard Format can be seen in the CC1 template in the revised Pillar 3 Disclosure Requirements document issued by the Basel Committee on Banking Supervision, January 2015. H. Capital - Capital Reconciliation (CC2)

  1. Report Format
  2. Filling Guidelines
    Banks prepare a reconciliation between components in the published financial position report. Report Date Position Report Date Position ASSETS 1 Cash 2 Placements at Bank Indonesia …. 13 Intangible Assets Accumulated amortization of intangible assets … TOTAL ASSETS LIABILITIES AND EQUITY 1 Demand Deposits 2 Savings 3 Time Deposits …. 11 Loans Received … 20 Paid-in Capital … TOTAL LIABILITIES AND EQUITY Consolidated financial position report with consolidation scope based on prudential regulations Qualitative Analysis Publication Report of financial position No Items

I. Capital - Main Features of Capital Instruments and TLAC-Eligible Instruments (CCA)

  1. Report Format
    a

Information
Quantitative/Qualitative Filling Guidelines
1 Issuer Filled with the issuer of the instrument.
2 Identification Number Filled with the unique identification number of the issuance of the instrument (e.g., number recorded at the exchange, ISIN, etc.) 3 Governing Law Filled with the law used, for example:
Indonesian law
3a Mechanism enabling TLAC implementation obligations under
Part 13 of the TLAC Term Sheet to be met (for
other TLAC instruments governed by foreign law) N/A OJK regulations do not adopt TLAC. Instrument Treatment according to KPMM regulations 4 During the transition period N/A OJK regulations regarding KPMM do not adopt the transition period 5 After the transition period Filled with the choice: CET 1, AT 1, Tier 2, or Not Eligible 6 Is the instrument eligible for Individual/Consolidation or Consolidation and Individual Filled with the choice: Individual; Consolidation; or Consolidation and Individual 7 Type of Instrument Filled with the type of instrument with the choice:
Common Stock, Preferred Stock, Subordinated Securities, Subordinated Loans, Securities, or other loans 8 Amount recognized in KPMM calculation Filled in Millions of Rupiah 9 Par value of the instrument Filled in Millions of Rupiah 10 Classification according to financial accounting standards Filled with the choice:
Equity; Liabilities – Amortized Cost;
Liabilities – Fair Value Option; Non-Controlling 11 Issuance Date Filled:
dd/mm/yyyy
12 No maturity (perpetual) or with maturity Filled with the choice:
Perpetual or With Maturity
13 Maturity Date For instruments with maturity, fill the maturity date: dd/mm/yyyy.

a

Information
Quantitative/Qualitative Filling Guidelines
For perpetual instruments, fill:
No maturity date
14 Execution of call option with OJK approval Filled with the choice: Yes; No 15 Call option date, withdrawal amount, and other call option requirements (if any) Filled with the call option date (dd/mm/yyyy), other Call Option requirements and withdrawal amount (in millions of rupiah) 16 Subsequent call option Filled if there is a subsequent call option feature (how many times the Call Option can be exercised). Coupon / Dividend 17 Fixed or floating coupon/dividend Filled with the choice:

  • Fixed: if the coupon or dividend is fixed during
    the instrument's term;
  • Floating: if the coupon or dividend is floating
    during the instrument's term;
  • Fixed to floating: if the coupon/dividend is currently
    fixed, but may change to floating in the future; or
  • Floating to fixed: if the coupon/dividend is currently
    floating, but may change to fixed in the future 18 Rate of coupon rate or other index used as reference Filled with the rate of the coupon or index used as the reference for the coupon or dividend rate. 19 Existence of dividend stopper Filled with the choice: Yes or No 20 Fully discretionary; partial or mandatory Does the Bank have full or partial right to cancel the coupon or dividend, or cannot cancel the coupon/dividend. Filled with the choice: Fully Discretionary, Partially Discretionary, or Mandatory 21 Is there a step-up feature or other incentive Filled with the choice: Yes or No 22 Non-cumulative or cumulative Filled with the choice: Non-cumulative or cumulative 23 Convertible or non-convertible Filled with the choice: convertible or non- convertible 24 If convertible, specify its trigger point Filled with the condition (trigger point) when the instrument is converted, including point of non-viability.

a

Information
Quantitative/Qualitative Filling Guidelines
25 If convertible, is it all or part Filled with an explanation for each trigger point whether the instrument will:
(i) definitely be converted fully;(ii)likely converted fully or partially; or (iii) definitely converted partially. 26 If convertible, what is the conversion rate Filled with an explanation of the conversion rate for the instrument. 27 If convertible; is it mandatory or optional Filled with the choice: Mandatory, Optional, or N/A 28 If convertible, specify the type of conversion instrument Filled with the choice: CET 1, AT 1, Tier 2, or N/A 29 If convertible, specify the issuer of the instrument it converts into Filled with an explanation of the issuer of the instrument it converts into 30 Write-down feature Filled with the choice: Yes or No 31 If a write-down occurs, specify its trigger Filled with an explanation of the condition or trigger point for the write-down feature, including point of non-viability 32 If a write-down occurs, is it full or partial For each trigger point for the write-down feature, explain whether the instrument will be written down: (i) will always be fully written down; (ii) likely partially written down; (iii) will always be partially written down. 33 If a write-down occurs; permanent or temporary Filled with the choice: Permanent or Temporary 34 If a temporary write-down occurs, explain the write-up mechanism Filled with an explanation of the write-up mechanism 34a Subordination type Filled with the subordination type 35 Hierarchy of instruments upon liquidation Filled with an explanation of the hierarchy of instruments upon liquidation 36 Is there a non-compliant feature Filled with the choice: Yes or No 37 If Yes, explain the non-compliant feature Filled with an explanation of the non-compliant feature Qualitative Analysis
2. Filling Guidelines
a. Every capital instrument issued by the Bank must be disclosed in the Detailed Feature Disclosure of Capital Instruments.

b. The disclosure uses the format provided by Basel, and is a minimum standard.
Banks may add other important features if, based on the Bank's assessment or the Bank's supervisor, the feature is important to disclose.
c. Banks are requested to update the disclosure if there are changes to the features of the capital
instrument, for example if there is issuance of a new instrument, payment, withdrawal, or conversion or write-down, or other material changes to existing capital instruments. d. Explanations of the definitions of items in the Detailed Feature Disclosure of Capital Instruments can be seen in disclosure requirements issued by the Basel Committee on Banking Supervision. J. Capital - Qualitative Disclosure Regarding Capital Structure and Capital Adequacy

  1. Report Format
    Format is not regulated.
  2. Filling Guidelines
    a. Qualitative disclosure regarding capital structure containing explanations regarding capital instruments issued by the Bank including: characteristics, instrument term, call option features, step-up features, yield rates, and ratings, if available as regulated in OJK regulations regarding guidelines for using the standard method in calculating minimum capital adequacy requirements for commercial banks taking into account market risk. b. Qualitative disclosure regarding capital structure containing explanations regarding the approach used by the Bank in assessing capital adequacy to support activities conducted, both currently and in the future as regulated in OJK regulations regarding

guidelines for using the standard method in calculating minimum capital adequacy requirements for commercial banks taking into account market risk. K. Risk Management - Bank's Risk Management Approach (OVA)

  1. Report Format
    Report format is not regulated.
  2. Filling Guidelines
    Banks must describe the objectives and policies of risk management, as follows:
    a. How the business model is determined and interaction with the overall risk profile (i.e., main risks related to the business model and how each risk is disclosed) and how the Bank's risk profile interacts with the risk tolerance approved by the Board of Directors. b. Risk governance structure: Bank's responsibilities (oversight and delegation of authority, details of responsibilities by risk type, business units, etc.); relationships between organizational structures involved in risk management (i.e., Board of Directors, executive officers, separate risk committees, risk management committees, compliance functions, and internal audit functions).
    c. Means to communicate, reject, and foster a risk management culture in the Bank (i.e., code
    of conduct; guidelines related to operational limits or procedures to prevent violations or exceeding Bank risk limits; procedures to escalate and share risk issues between business lines and risk management functions). d. Scope and main features of the risk measurement system.

e. Description of the process for reporting risk information provided to the Board of Commissioners and Board of Directors, particularly regarding the scope and content of risk exposure reports. f. Qualitative information related to stress testing (i.e., portfolio of stress tests, scenarios and methodologies used, and the use of stress testing in risk management. g. Strategy and process for managing, hedging, and mitigating risks arising from the bank's business model and the process for monitoring the effectiveness of hedges and risk mitigation.
L. Leverage Ratio - Leverage Ratio Fulfillment Report and Leverage Ratio Calculation Report

  1. Report Format
    Report format refers to OJK regulations regarding leverage ratio fulfillment obligations for commercial banks.
  2. Filling Guidelines
    Filling guidelines refer to OJK regulations regarding leverage ratio fulfillment obligations for commercial banks.

M. Credit Risk - Disclosure of Net Claims by Region

  1. Report Format
    a. Bank individually
    (in millions of rupiah)
    No. Portfolio Category
    Report Date Position Report Date Position Previous Year Net Claims by Region Net Claims by Region Region 1 Region 2 Region 3 etc. Total Region 1 Region 2 Region 3 etc. Total (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) 1 Claims to Government 2 Claims to Public Sector Entities Claims to Multilateral Development Banks and International Institutions 4 Claims to Banks 5 Residential Mortgages 6 Commercial Property Loans 7 Employee/Pensioner Loans Claims to Micro, Small Enterprises and Retail Portfolios 9 Claims to Corporates 10 Past Due Claims 11 Other Assets TOTAL

b. Bank consolidated with Subsidiary Entities
(in millions of rupiah)
No. Portfolio Category
Report Date Position Report Date Position Previous Year Net Claims by Region Net Claims by Region Region 1 Region 2 Region 3 etc. Total Region 1 Region 2 Region 3 etc. Total (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) 1 Claims to Government 2 Claims to Public Sector Entities Claims to Multilateral Development Banks and International Institutions 4 Claims to Banks 5 Residential Mortgages 6 Commercial Property Loans 7 Employee/Pensioner Loans Claims to Micro, Small Enterprises and Retail Portfolios 9 Claims to Corporates 10 Past Due Claims 11 Other Assets TOTAL
2. Filling Guidelines
a. Disclosure of net claims is done for asset exposures in the financial position report, exposures in administrative account transactions, and exposures that generate credit risk due to counterparty failure (counterparty credit risk). b. Determination of portfolio categories and calculation of net claims refer to regulations regarding risk-weighted asset calculation for credit risk using the standardized approach.
c. Regional division is done based on each Bank's policy, according to management reports.
Regional division is established for at least 3 (three) regions. Banks must disclose in the report, the details of net claims from each region. d. Region determination is done based on the location of the debtor's project.

N. Credit Risk - Disclosure of Net Claims by Remaining Contractual Maturity

  1. Report Format
    a. Bank individually
    (in millions of rupiah)
No. Portfolio CategoryReporting Date PositionPrevious Year Reporting Date Position
Net Claims by Remaining Contractual MaturityNet Claims by Remaining Contractual Maturity
< 1 year> 1 yr to 3 yrs> 3 yrs to 5 yrs> 5 yrsNon-ContractualTotal< 1 year> 1 yr to 3 yrs> 3 yrs to 5 yrs> 5 yrsNon-ContractualTotal
(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)(14)
1 Claims to Government
2 Claims to Public Sector Entities
3 Claims to Multilateral Development Banks and International Institutions
4 Claims to Banks
5 Mortgage Loans
6 Commercial Property-Backed Loans
7 Employee/Pensioner Loans
8 Claims to Micro, Small Enterprises and Retail Portfolio
9 Claims to Corporations
10 Overdue Claims
11 Other Assets
TOTAL
  1. Filling Guidelines
    a. Disclosure of net claims is performed for asset exposures in the statement of financial position, exposures in administrative account transactions (TRA), and exposures arising from counterparty credit risk. b. The determination of portfolio categories and calculation of net claims refer to regulations regarding guidelines for calculating risk-weighted assets for Credit Risk using the standard approach.
    c. Mapping into the time scale is done based on the remaining time until maturity according to the contract for statement of financial position items, administrative account transactions, and exposures arising from counterparty credit risk that have a contractual maturity. For statement of financial position items, TRA, and exposures arising from counterparty credit risk that do not have a contractual maturity (non-maturity items), they are included in the non-contractual column.

O. Credit Risk - Disclosure of Net Claims by Economic Sector

  1. Report Format
    a. Bank individually
    (in millions of rupiah)
No. Economic SectorClaims to GovernmentClaims to Public Sector EntitiesClaims to Multilateral Development Banks and International InstitutionsClaims to BanksMortgage LoansCommercial Property-Backed LoansEmployee/Pensioner LoansClaims to Micro, Small Enterprises and Retail PortfolioClaims to CorporationsOverdue ClaimsOther Assets
(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)
Reporting Date Position
1 Agriculture, Forestry, and Fisheries
2 Mining and Quarrying
3 Manufacturing Industry
4 Electricity, Gas, Steam/Hot Water and Air Conditioning Supply
5 Water Management, Sewage Management, Waste Management and Recycling
6 Construction
7 Wholesale and Retail Trade; Repair and Maintenance of Motor Vehicles and Motorcycles
8 Transportation and Warehousing
9 Accommodation and Food Service Activities
10 Information and Communication
11 Financial and Insurance Activities
12 Real Estate
13 Professional, Scientific, and Technical Activities
14 Rental and Leasing Activities without Option Rights, Employment, Travel Agencies, and Other Business Support Activities
15 Public Administration, Defense, and Mandatory Social Security
16 Education
17 Human Health and Social Work Activities
18 Arts, Entertainment, and Recreation
19 Other Service Activities
20 Activities of Households as Employers
21 Activities of International and Extra-International Bodies
22 Not in Business Sector
23 Others
TOTAL
No. Economic SectorClaims to GovernmentClaims to Public Sector EntitiesClaims to Multilateral Development Banks and International InstitutionsClaims to BanksMortgage LoansCommercial Property-Backed LoansEmployee/Pensioner LoansClaims to Micro, Small Enterprises and Retail PortfolioClaims to CorporationsOverdue ClaimsOther Assets
(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)
Previous Year Reporting Date Position
1 Agriculture, Forestry, and Fisheries
2 Mining and Quarrying
3 Manufacturing Industry
4 Electricity, Gas, Steam/Hot Water and Air Conditioning Supply
5 Water Management, Sewage Management, Waste Management and Recycling
6 Construction
7 Wholesale and Retail Trade; Repair and Maintenance of Motor Vehicles and Motorcycles
8 Transportation and Warehousing
9 Accommodation and Food Service Activities
10 Information and Communication
11 Financial and Insurance Activities
12 Real Estate
13 Professional, Scientific, and Technical Activities
14 Rental and Leasing Activities without Option Rights, Employment, Travel Agencies, and Other Business Support Activities
15 Public Administration, Defense, and Mandatory Social Security
16 Education
17 Human Health and Social Work Activities
18 Arts, Entertainment, and Recreation
19 Other Service Activities
20 Activities of Households as Employers
21 Activities of International and Extra-International Bodies
22 Not in Business Sector
23 Others
TOTAL
  1. Filling Guidelines
    a. Disclosure of net claims is performed for asset exposures in the statement of financial position, exposures in administrative account transactions (TRA), and exposures arising from counterparty credit risk. b. The determination of portfolio categories and calculation of net claims refer to regulations regarding guidelines for calculating risk-weighted assets for Credit Risk using the standard approach.
    c. The division of economic sectors refers to the economic sectors listed in the monthly reports of conventional banks, with an additional "other" sector for economic sectors of net claims that cannot be classified into any of the existing sectors.

P. Credit Risk - Disclosure of Claims and Provisions by Region

  1. Report Format
    a. Bank individually
    (in millions of rupiah)
No. DescriptionRegion 1Region 2Region 3etc.TotalRegion 1Region 2Region 3etc.Total
(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)
Reporting Date PositionPrevious Year Reporting Date Position
1 Claims
Claims experiencing credit risk increase and deterioration (Stage 2 and Stage 3)
a. Not yet overdue
b. Overdue
3 CKPN - Stage 1
4 CKPN - Stage 2
5 CKPN - Stage 3
6 Claims written off
  1. Filling Guidelines
    a. Claims are the value of financial assets recorded in the statement of financial position before deducting CKPN (gross). b. The definition of impairment and calculation of CKPN for financial assets refer to the applicable financial accounting standards.
    c. Regional division is done based on each Bank's policy, according to management reports. The regional division is established for at least 3 (three) regions. Banks must disclose in the report the details of each region.
    d. Region determination is done based on the project location of the debtor. e. Overdue claims refer to the definition of the "Overdue Claims" portfolio category in the regulations of the Financial Services Authority regarding guidelines for calculating risk-weighted assets for credit risk using the standard approach. f. Claims written off are claims that have been written off during the current period. g. For the September - December 2020 reporting positions, Banks may leave the previous year's reporting position blank.

Q. Credit Risk - Disclosure of Claims and Provisions by Economic Sector

  1. Report Format
    a. Bank individually
    (in millions of rupiah)
No. Economic SectorClaimsClaims Undergoing ImpairmentProvision for Impairment Loss (CKPN) - Stage 1Provision for Impairment Loss (CKPN) - Stage 2Claims Written OffProvision for Impairment Loss (CKPN) - Stage 3
Not Yet OverdueOverdue
(1)(2)(3)(4)(5)(6)(7)(8)
Reporting Date Position
1 Agriculture, Forestry, and Fisheries
2 Mining and Quarrying
3 Manufacturing Industry
4 Electricity, Gas, Steam/Hot Water and Air Conditioning Supply
5 Water Management, Sewage Management, Waste Management and Recycling
6 Construction
7 Wholesale and Retail Trade; Repair and Maintenance of Motor Vehicles and Motorcycles
8 Transportation and Warehousing
9 Accommodation and Food Service Activities
10 Information and Communication
11 Financial and Insurance Activities
12 Real Estate
13 Professional, Scientific, and Technical Activities
14 Rental and Leasing Activities without Option Rights, Employment, Travel Agencies, and Other Business Support Activities
15 Public Administration, Defense, and Mandatory Social Security
16 Education
17 Human Health and Social Work Activities
18 Arts, Entertainment, and Recreation
19 Other Service Activities
20 Activities of Households as Employers
21 Activities of International and Extra-International Bodies
22 Not in Business Sector
23 Others
Total
No. Economic SectorClaimsClaims Undergoing ImpairmentProvision for Impairment Loss (CKPN) - Stage 1Provision for Impairment Loss (CKPN) - Stage 2Claims Written OffProvision for Impairment Loss (CKPN) - Stage 3
Not Yet OverdueOverdue
(1)(2)(3)(4)(5)(6)(7)(8)
Previous Year Reporting Date Position
1 Agriculture, Forestry, and Fisheries
2 Mining and Quarrying
3 Manufacturing Industry
4 Electricity, Gas, Steam/Hot Water and Air Conditioning Supply
5 Water Management, Sewage Management, Waste Management and Recycling
6 Construction
7 Wholesale and Retail Trade; Repair and Maintenance of Motor Vehicles and Motorcycles
8 Transportation and Warehousing
9 Accommodation and Food Service Activities
10 Information and Communication
11 Financial and Insurance Activities
12 Real Estate
13 Professional, Scientific, and Technical Activities
14 Rental and Leasing Activities without Option Rights, Employment, Travel Agencies, and Other Business Support Activities
15 Public Administration, Defense, and Mandatory Social Security
16 Education
17 Human Health and Social Work Activities
18 Arts, Entertainment, and Recreation
19 Other Service Activities
20 Activities of Households as Employers
21 Activities of International and Extra-International Bodies
22 Not in Business Sector
23 Others
Total
  1. Filling Guidelines
    a. Claims are the value of financial assets recorded in the statement of financial position before deducting CKPN (gross). b. The definition of impairment and calculation of CKPN for financial assets refer to the applicable financial accounting standards.
    c. The division of economic sectors refers to the economic sectors listed in the monthly reports to the authority, with an additional "other" sector for economic sectors of claims that cannot be classified into any of the existing sectors.
    d. Overdue claims refer to the definition of the "Overdue Claims" portfolio category in the regulations of the Financial Services Authority regarding guidelines for calculating risk-weighted assets for credit risk using the standard approach. e. Claims written off are claims that have been written off during the current period.

R. Credit Risk - Disclosure of Details of Provision for Impairment Loss Movements

  1. Report Format
    a. Bank individually
    (in millions of rupiah)
No. DescriptionStage 1Stage 2Stage 3Stage 1Stage 2Stage 3
(1)(2)(3)(4)(5)(6)(7)(8)(9)
Reporting Date PositionPrevious Year Reporting Date Position
1 Beginning Balance of CKPN
2 Formation (recovery) of CKPN in the current period (Net)
2.a Formation of CKPN in the current period
2.b Recovery of CKPN in the current period
4 Other formation (recovery) in the current period
5 CKPN used to write off claims in the current period
6 Ending Balance of CKPN
  1. Filling Guidelines
    a. The definition of impairment and calculation of CKPN for financial assets refer to financial accounting standards. b. Other formation (recovery) is reported, among others, for foreign currency translation differences.
    c. For the September - December 2020 reporting positions, Banks may leave the previous year's reporting position blank.

S. Credit Risk - Disclosure of Net Claims by Portfolio Category and Rating Scale

  1. Report Format
    a. Bank individually
    (in millions of rupiah)
No. Portfolio CategoryLong-term RatingShort-term Rating
Without RatingTotalWithout RatingTotal
(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)(14)(15)(16)
Reporting Date Position
Rating Agencies
Standard & Poor'sAAAAA+ to AA-A+ to A-BBB+ to BBB-BB+ to BB-B+ to B-Less than B-A-1A-2A-3Less than A-3
Fitch RatingAAAAA+ to AA-A+ to A-BBB+ to BBB-BB+ to BB-B+ to B-Less than B-F1+ to F1F2F3Less than F3
Moody'sAaaAa1 to Aa3A1 to A3Baa1 to Baa3Ba1 to Ba3B1 to B3Less than B3P-1P-2P-3Less than P-3
PT. Fitch Ratings IndonesiaAAA (idn)AA+(idn) to AA-(idn)A+(idn) to A-(idn)BBB+(idn) to BBB-(idn)BB+(idn) to BB-(idn)B+(idn) to B-(idn)Less than B-(idn)F1+(idn) to F1(idn)F2(idn)F3(idn)Less than F3(idn)
PT Pemeringkat Efek IndonesiaidAAAidAA+ to idAA-idA+ to id A-id BBB+ to id BBB-id BB+ to id BB-id B+ to id B-Less than idB-idA1idA2idA3 to id A4Less than idA4
1 Claims to Government
2 Claims to Public Sector Entities
3 Claims to Multilateral Development Banks and International Institutions
4 Claims to Banks
5 Mortgage Loans
6 Commercial Property-Backed Loans
7 Employee/Pensioner Loans
8 Claims to Micro, Small Enterprises and Retail Portfolio
9 Claims to Corporations
10 Overdue Claims
11 Other Assets
TOTAL
No. Portfolio CategoryLong-term RatingShort-term Rating
Without RatingTotalWithout RatingTotal
(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)(14)(15)(16)
Previous Year Reporting Date Position
Rating Agencies
Standard & Poor'sAAAAA+ to AA-A+ to A-BBB+ to BBB-BB+ to BB-B+ to B-Less than B-A-1A-2A-3Less than A-3
Fitch RatingAAAAA+ to AA-A+ to A-BBB+ to BBB-BB+ to BB-B+ to B-Less than B-F1+ to F1F2F3Less than F3
Moody'sAaaAa1 to Aa3A1 to A3Baa1 to Baa3Ba1 to Ba3B1 to B3Less than B3P-1P-2P-3Less than P-3
PT. Fitch Ratings IndonesiaAAA (idn)AA+(idn) to AA-(idn)A+(idn) to A-(idn)BBB+(idn) to BBB-(idn)BB+(idn) to BB-(idn)B+(idn) to B-(idn)Less than B-(idn)F1+(idn) to F1(idn)F2(idn)F3(idn)Less than F3(idn)
PT Pemeringkat Efek IndonesiaidAAAidAA+ to idAA-idA+ to id A-id BBB+ to id BBB-id BB+ to id BB-id B+ to id B-Less than idB-idA1idA2idA3 to id A4Less than idA4
1 Claims to Government
2 Claims to Public Sector Entities
3 Claims to Multilateral Development Banks and International Institutions
4 Claims to Banks
5 Mortgage Loans
6 Commercial Property-Backed Loans
7 Employee/Pensioner Loans
8 Claims to Micro, Small Enterprises and Retail Portfolio
9 Claims to Corporations
10 Overdue Claims
11 Other Assets
TOTAL
  1. Filling Guidelines
    a. Disclosure of net claims is conducted for asset exposures in the balance sheet, exposures in administrative account transactions, and exposures arising from counterparty credit risk. (in millions of rupiah) Rating Agency Standard and Poor's AAA AA+ to AA- A+ to A- BBB+ to BBB- BB+ to BB- B+ to B- Less than B- A-1 A-2 A-3 Less than A-3 Fitch Rating AAA AA+ to AA- A+ to A- BBB+ to BBB- BB+ to BB- B+ to B- Less than B- F1+ to F1 F2 F3 Less than F3 Moody's Aaa Aa1 to Aa3 A1 to A3 Baa1 to Baa3 Ba1 to Ba3 B1 to B3 Less than B3 P-1 P-2 P-3 Less than P-3 PT. Fitch Ratings Indonesia AAA (idn) AA+(idn) to AA-(idn) A+(idn) to A-(idn) BBB+(idn) to BBB-(idn) BB+(idn) to BB-(idn) B+(idn) to B-(idn) Less than B-(idn) F1+(idn) to F1(idn) F2(idn) F3(idn) Less than F3(idn) PT Pemeringkat Efek Indonesia idAAA idAA+ to idAA- idA+ to id A- id BBB+ to id BBB- id BB+ to id BB- id B+ to id B- Less than idB- idA1 idA2 idA3 to id A4 Less than idA4 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) 1 Claims to Government 2 Claims to Public Sector Entities 3 Claims to Multilateral Development Banks and International Institutions 4 Claims to Banks 5 Residential Mortgages 6 Commercial Property Mortgages 7 Employee/Pensioner Loans 8 Claims to Micro, Small Enterprises, and Retail Portfolios 9 Claims to Corporations 10 Past Due Claims 11 Other Assets TOTAL Reporting Date Position Portfolio Category Net Claims Long-term Rating Short-term Rating No Rating Total

Rating Agency Standard and Poor's AAA AA+ to AA- A+ to A- BBB+ to BBB- BB+ to BB- B+ to B- Less than B- A-1 A-2 A-3 Less than A-3 Fitch Rating AAA AA+ to AA- A+ to A- BBB+ to BBB- BB+ to BB- B+ to B- Less than B- F1+ to F1 F2 F3 Less than F3 Moody's Aaa Aa1 to Aa3 A1 to A3 Baa1 to Baa3 Ba1 to Ba3 B1 to B3 Less than B3 P-1 P-2 P-3 Less than P-3 PT. Fitch Ratings Indonesia AAA (idn) AA+(idn) to AA-(idn) A+(idn) to A-(idn) BBB+(idn) to BBB-(idn) BB+(idn) to BB-(idn) B+(idn) to B-(idn) Less than B-(idn) F1+(idn) to F1(idn) F2(idn) F3(idn) Less than F3(idn) PT Pemeringkat Efek Indonesia idAAA idAA+ to idAA- idA+ to id A- id BBB+ to id BBB- id BB+ to id BB- id B+ to id B- Less than idB- idA1 idA2 idA3 to id A4 Less than idA4 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) 1 Claims to Government 2 Claims to Public Sector Entities 3 Claims to Multilateral Development Banks and International Institutions 4 Claims to Banks 5 Residential Mortgages 6 Commercial Property Mortgages 7 Employee/Pensioner Loans 8 Claims to Micro, Small Enterprises, and Retail Portfolios 9 Claims to Corporations 10 Past Due Claims 11 Other Assets TOTAL Previous Year Reporting Date Position Portfolio Category Net Claims Long-term Rating Short-term Rating No Rating Total

b. Determination of portfolio categories and calculation of net claims refer to the Financial Services Authority (OJK) regulations regarding guidelines for calculating risk-weighted assets for credit risk using the standardized approach.
c. Recognized rating agencies and rating scales refer to regulations regarding recognized rating agencies and ratings by the authority.

T. Credit Risk - Disclosure of Net Claims Based on Risk Weights After Considering Credit Risk Mitigation Effects

  1. Report Format
    a. Banks individually
    (in millions of rupiah)
    0% 20% 25% 35% 50% 75% 100% 150% Others 0% 20% 25% 35% 50% 75% 100% 150% Others (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) A 1 Claims to Government 2 Claims to Public Sector Entities Claims to Multilateral Development Banks and International Institutions 4 Claims to Banks 5 Residential Mortgages 6 Commercial Property Mortgages 7 Employee/Pensioner Loans 8 Claims to Micro, Small Enterprises, and Retail Portfolios 9 Claims to Corporations 10 Past Due Claims 11 Other Assets Total Balance Sheet Exposure B 1 Claims to Government 2 Claims to Public Sector Entities Claims to Multilateral Development Banks and International Institutions 4 Claims to Banks 5 Residential Mortgages 6 Commercial Property Mortgages 7 Employee/Pensioner Loans 8 Claims to Micro, Small Enterprises, and Retail Portfolios 9 Claims to Corporations 10 Past Due Claims Total Administrative Account Transaction Exposure C 1 Claims to Government 2 Claims to Public Sector Entities Claims to Multilateral Development Banks and International Institutions 4 Claims to Banks 5 Claims to Micro, Small Enterprises, and Retail Portfolios 6 Claims to Corporations Total Counterparty Credit Risk Exposure No. Portfolio Category Reporting Date Position ATMR Capital Charge Capital Charge Previous Year Reporting Date Position Net Claims After Considering Credit Risk Mitigation Effects Net Claims After Considering Credit Risk Mitigation Effects ATMR Exposure of Commitments/Contingencies in Administrative Account Transactions Exposure to Credit Risk from Counterparty Failure (Counterparty Credit Risk) Balance Sheet Exposure

  2. Filling Guidelines
    a. Disclosure of net claims is conducted for asset exposures in the balance sheet, exposures in administrative account transactions, and exposures arising from counterparty credit risk. b. Determination of portfolio categories, calculation of net claims, and calculation of credit risk mitigation effects refer to the Financial Services Authority (OJK) regulations regarding guidelines for calculating risk-weighted assets for credit risk using the standardized approach. (in millions of rupiah) 0% 20% 25% 35% 50% 75% 100% 150% Others 0% 20% 25% 35% 50% 75% 100% 150% Others (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) A 1 Claims to Government 2 Claims to Public Sector Entities Claims to Multilateral Development Banks and International Institutions 4 Claims to Banks 5 Residential Mortgages 6 Commercial Property Mortgages 7 Employee/Pensioner Loans 8 Claims to Micro, Small Enterprises, and Retail Portfolios 9 Claims to Corporations 10 Past Due Claims 11 Other Assets Total Balance Sheet Exposure B 1 Claims to Government 2 Claims to Public Sector Entities Claims to Multilateral Development Banks and International Institutions 4 Claims to Banks 5 Residential Mortgages 6 Commercial Property Mortgages 7 Employee/Pensioner Loans 8 Claims to Micro, Small Enterprises, and Retail Portfolios 9 Claims to Corporations 10 Past Due Claims Total Administrative Account Transaction Exposure C 1 Claims to Government 2 Claims to Public Sector Entities Claims to Multilateral Development Banks and International Institutions 4 Claims to Banks 5 Claims to Micro, Small Enterprises, and Retail Portfolios 6 Claims to Corporations Total Counterparty Credit Risk Exposure No. Portfolio Category Reporting Date Position ATMR Capital Charge Capital Charge Previous Year Reporting Date Position Net Claims After Considering Credit Risk Mitigation Effects Net Claims After Considering Credit Risk Mitigation Effects ATMR Exposure of Commitments/Contingencies in Administrative Account Transactions Exposure to Credit Risk from Counterparty Failure (Counterparty Credit Risk) Balance Sheet Exposure

c. Capital charge is the result of multiplying ATMR by the minimum KPMM ratio according to Financial Services Authority (OJK) regulations regarding minimum capital adequacy requirements for conventional banks.
d. Filling example:
The bank has claims categorized under the corporate claims portfolio category amounting to Rp100,000,000,000.00 (one hundred billion rupiah). The claims have no rating, so a risk weight of 100% (one hundred percent) is applied. Part of these claims, amounting to Rp30,000,000,000.00 (thirty billion rupiah), is secured by cash collateral with a risk weight of 0% (zero percent). The filling for the corporate claims row is done as follows: Rp70,000,000,000.00 (seventy billion rupiah) is entered in the 100% (one hundred percent) risk weight column, and Rp30,000,000,000.00 (thirty billion rupiah) is entered in the 0% (zero percent) risk weight column. e. Banks add risk weight columns if there are changes to risk weights established by the Financial Services Authority (OJK).

U. Credit Risk - Disclosure of Net Claims and Credit Risk Mitigation Techniques

  1. Report Format
    a. Banks individually
    (in millions of rupiah)
    Collateral Guarantees Insurance Other Loans Collateral Guarantees Insurance Other Loans (1) (2) (3) (4) (5) (6) (7) = (3)-[(4)+(5)+(6)+(7)] (9) (10) (11) (12) (13) (14) = (9)-[(10)+(11)+(12)+(13)] A 1 Claims to Government 2 Claims to Public Sector Entities Claims to Multilateral Development Banks and International Institutions 4 Claims to Banks 5 Residential Mortgages 6 Commercial Property Mortgages 7 Employee/Pensioner Loans 8 Claims to Micro, Small Enterprises, and Retail Portfolios 9 Claims to Corporations 10 Past Due Claims 11 Other Assets Total Balance Sheet Exposure B 1 Claims to Government 2 Claims to Public Sector Entities Claims to Multilateral Development Banks and International Institutions 4 Claims to Banks 5 Residential Mortgages 6 Commercial Property Mortgages 7 Employee/Pensioner Loans 8 Claims to Micro, Small Enterprises, and Retail Portfolios 9 Claims to Corporations 10 Past Due Claims Total Administrative Account Transaction Exposure C 1 Claims to Government 2 Claims to Public Sector Entities Claims to Multilateral Development Banks and International Institutions 4 Claims to Banks 5 Claims to Micro, Small Enterprises, and Retail Portfolios 6 Claims to Corporations Total Counterparty Credit Risk Exposure (Counterparty Credit Risk) No. Portfolio Category Reporting Date Position Previous Year Reporting Date Position Net Claims Secured Portion Unsecured Portion Net Claims Secured Portion Unsecured Portion Exposure to Credit Risk from Counterparty Failure (Counterparty Credit Risk) Administrative Account Transaction Exposure Balance Sheet Exposure TOTAL (A+B+C)

(in millions of rupiah)
Collateral Guarantees Insurance Other Loans Collateral Guarantees Insurance Other Loans (1) (2) (3) (4) (5) (6) (7) = (3)-[(4)+(5)+(6)+(7)] (9) (10) (11) (12) (13) (14) = (9)-[(10)+(11)+(12)+(13)] A 1 Claims to Government 2 Claims to Public Sector Entities Claims to Multilateral Development Banks and International Institutions 4 Claims to Banks 5 Residential Mortgages 6 Commercial Property Mortgages 7 Employee/Pensioner Loans 8 Claims to Micro, Small Enterprises, and Retail Portfolios 9 Claims to Corporations 10 Past Due Claims 11 Other Assets Total Balance Sheet Exposure B 1 Claims to Government 2 Claims to Public Sector Entities Claims to Multilateral Development Banks and International Institutions 4 Claims to Banks 5 Residential Mortgages 6 Commercial Property Mortgages 7 Employee/Pensioner Loans 8 Claims to Micro, Small Enterprises, and Retail Portfolios 9 Claims to Corporations 10 Past Due Claims Total Administrative Account Transaction Exposure C 1 Claims to Government 2 Claims to Public Sector Entities Claims to Multilateral Development Banks and International Institutions 4 Claims to Banks 5 Claims to Micro, Small Enterprises, and Retail Portfolios 6 Claims to Corporations Total Counterparty Credit Risk Exposure (Counterparty Credit Risk) No. Portfolio Category Reporting Date Position Previous Year Reporting Date Position Net Claims Secured Portion Unsecured Portion Net Claims Secured Portion Unsecured Portion Exposure to Credit Risk from Counterparty Failure (Counterparty Credit Risk) Administrative Account Transaction Exposure Balance Sheet Exposure TOTAL (A+B+C)

  1. Filling Guidelines
    a. Determination of portfolio categories, calculation of net claims, and criteria for credit risk mitigation techniques that can be used refer to the Financial Services Authority (OJK) regulations regarding guidelines for calculating risk-weighted assets for Credit Risk using the standardized approach. b. Filling example:
    The bank has claims categorized under the corporate claims portfolio category amounting to Rp100,000,000,000.00 (one hundred billion rupiah). Part of these claims, amounting to Rp30,000,000,000.00 (thirty billion rupiah), is secured by cash collateral, and part of the claims, amounting to Rp50,000,000,000.00 (fifty billion rupiah), is secured by guarantees from recognized issuers according to regulations. Therefore, Rp30,000,000,000.00 (thirty billion rupiah) is filled in the Secured with Collateral column, Rp50,000,000,000.00 (fifty billion rupiah) is filled in the Secured with Guarantees column, and Rp20,000,000,000.00 (twenty billion rupiah) is filled in the Unsecured Portion column.

V. Credit Risk - Disclosure of ATMR Calculation for Credit Risk Using the Standardized Approach

  1. Report Format
    Banks Individually

(in millions of rupiah)
No. Net Claims ATMR Before MRK ATMR After MRK Net Claims ATMR Before MRK ATMR After MRK (1) (3) (4) (5) (6) (7) (8) 1. a. b. 2. 3. 4. a. b. 5. 6. 7. 8. 9. 10. a. b. 11. a. b.

  1. Temporary equity participation in the context of credit restructuring
  2. Equity participation in unlisted financial companies
  3. Equity participation in listed financial companies
    c. d.
    e. f. Others
    TOTAL
    Other Assets
    Cash, gold, and commemorative coin
    Equity participation (other than those that are capital deduction factors) Net fixed assets and inventory Foreclosed Assets (AYDA) Net inter-office Employee or Pensioner Loans Claims to Micro, Small Enterprises, and Retail Portfolios Claims to Corporations Past Due Claims Residential Mortgages Other than Residential Mortgages Long-term Claims Residential Mortgages Commercial Property Mortgages Employee/Pensioner Loans Portfolio Category (2) Claims to Government Claims to Indonesian Government Claims to Foreign Governments Claims to Public Sector Entities Asset Exposures in the balance sheet, except securitization exposures Reporting Date Position Previous Year Reporting Date Position Claims to Multilateral Development Banks and International Institutions Claims to Banks Short-term Claims

(in millions of rupiah)
No. Net Claims ATMR Before MRK ATMR After MRK Net Claims ATMR Before MRK ATMR After MRK (1) (3) (4) (5) (6) (7) (8) 1. a. b. 2. 3. 4. a. b. 5. 6. 7. 8. 9. 10. a. b. Claims to Micro, Small Enterprises, and Retail Portfolios Claims to Corporations Past Due Claims Residential Mortgages Other than Residential Mortgages Claims to Banks Short-term Claims Long-term Claims Residential Mortgages Commercial Property Mortgages Employee/Pensioner Loans (2) Claims to Government Claims to Indonesian Government Claims to Foreign Governments Claims to Public Sector Entities Claims to Multilateral Development Banks and International Institutions Exposure of Commitments/Contingencies in Administrative Account Transactions, except securitization exposures. Reporting Date Position Previous Year Reporting Date Position Portfolio Category

(in millions of rupiah)
No. Net Claims ATMR Before MRK ATMR After MRK Net Claims ATMR Before MRK ATMR After MRK (1) (3) (4) (5) (6) (7) (8) 1. a. b. 2. 3. 4. a. b. 5. 6. Short-term Claims Long-term Claims Claims to Micro, Small Enterprises, and Retail Portfolios Claims to Corporations TOTAL Claims to Government Claims to Indonesian Government Claims to Foreign Governments Claims to Public Sector Entities Claims to Multilateral Development Banks and International Institutions Claims to Banks Exposures Arising from Credit Risk from Counterparty Failure (Counterparty Credit Risk) Reporting Date Position Previous Year Reporting Date Position Portfolio Category (2)

  1. Exposures Arising from Credit Risk from Counterparty Failure (Settlement Risk)
    (in millions of rupiah)
    No. Exposure Value Capital Deduction Factor ATMR Exposure Value Capital Deduction Factor ATMR (1) (3) (4) (5) (6) (7) (8) 1. a. b. c. d. 2. Capital Charge 50% (16-30 days) Capital Charge 75% (31-45 days) Capital Charge 100% (more than 45 days) Non-delivery versus payment TOTAL Reporting Date Position Previous Year Reporting Date Position Transaction Type (2) Delivery versus payment Capital Charge 8% (5-15 days)

(in millions of rupiah)
No.
Capital Deduction Factor
ATMR
Capital Deduction Factor ATMR
(1) (3) (4) (5) (6)
1.
2.
3.
Previous Year Reporting Date Position
Transaction Type
(2)
ATMR for Securitization Exposures calculated using the External Rating Base Approach (ERBA) ATMR for Securitization Exposures calculated using the Standardized Approach (SA) Securitization Exposures that are Core Tier 1 Capital Deduction Factors TOTAL Reporting Date Position Securitization Exposures

  1. Derivative Exposures
    (in millions of rupiah)
    No. Net Claims ATMR Before MRK ATMR After MRK Net Claims ATMR Before MRK ATMR After MRK (1) (3) (4) (5) (6) (7) (8) 1. a. b. 2. 3. 4. a. b. 5. 6.
  2. Weighted Exposures from Credit Valuation Adjustment (CVA risk weighted assets)
    TOTAL
    Claims to Multilateral Development Banks and International Institutions Claims to Banks Short-term Claims Long-term Claims Claims to Micro, Small Enterprises, and Retail Portfolios Claims to Corporations Portfolio Category (2) Claims to Government Claims to Indonesian Government Claims to Foreign Governments Claims to Public Sector Entities Reporting Date Position Previous Year Reporting Date Position

(in millions of rupiah)
(A)
(B)
(C)
TOTAL CAPITAL DEDUCTION FACTORS (D)
Total Credit Risk Measurement (1+2+3+4+5+6)
TOTAL ATMR CREDIT RISK
ATMR CREDIT RISK DEDUCTION FACTORS:
Excess between general provisions for productive assets that must be calculated and 1.25% ATMR for Credit Risk TOTAL ATMR CREDIT RISK (A) - (B) Reporting Date Position Previous Year Reporting Date Position

Banks Consolidated with Subsidiary Entities
1.
(in millions of rupiah)
No. Net Claims ATMR Before MRK ATMR After MRK Net Claims ATMR Before MRK ATMR After MRK (1) (3) (4) (5) (6) (7) (8) 1. a. b. 2. 3. 4. a. b. 5. 6. 7. 8. 9. 10. a. b. 11. a. b.

  1. Temporary equity participation in the context of credit restructuring
  2. Equity participation in unlisted financial companies
  3. Equity participation in listed financial companies
    c. d.
    e. f. Others
    TOTAL
    Other Assets
    Cash, gold, and commemorative coin
    Equity participation (other than those that are capital deduction factors) Net fixed assets and inventory Foreclosed Assets (AYDA) Net inter-office Employee or Pensioner Loans Claims to Micro, Small Enterprises, and Retail Portfolios Claims to Corporations Past Due Claims Residential Mortgages Other than Residential Mortgages Long-term Claims Residential Mortgages Commercial Property Mortgages Portfolio Category (2) Claims to Government Claims to Indonesian Government Claims to Foreign Governments Claims to Public Sector Entities Asset Exposures in the balance sheet, except securitization exposures Reporting Date Position Previous Year Reporting Date Position Claims to Multilateral Development Banks and International Institutions Claims to Banks Short-term Claims

(in millions of rupiah)
No. Net Claims ATMR Before MRK ATMR After MRK Net Claims ATMR Before MRK ATMR After MRK (1) (3) (4) (5) (6) (7) (8) 1. a. b. 2. 3. 4. a. b. 5. 6. 7. 8. 9. 10. a. b. Claims to Micro, Small Enterprises, and Retail Portfolios Claims to Corporations Past Due Claims Residential Mortgages Other than Residential Mortgages Claims to Banks Short-term Claims Long-term Claims Residential Mortgages Commercial Property Mortgages Employee/Pensioner Loans (2) Claims to Government Claims to Indonesian Government Claims to Foreign Governments Claims to Public Sector Entities Claims to Multilateral Development Banks and International Institutions Exposure of Commitments/Contingencies in Administrative Account Transactions, except securitization exposures. Reporting Date Position Previous Year Reporting Date Position Portfolio Category

(in millions of rupiah)
No. Net Claims ATMR Before MRK ATMR After MRK Net Claims ATMR Before MRK ATMR After MRK (1) (3) (4) (5) (6) (7) (8) 1. a. b. 2. 3. 4. a. b. 5. 6. Short-term Claims Long-term Claims Claims to Micro, Small Enterprises, and Retail Portfolios Claims to Corporations TOTAL Claims to Government Claims to Indonesian Government Claims to Foreign Governments Claims to Public Sector Entities Claims to Multilateral Development Banks and International Institutions Claims to Banks Exposures Arising from Credit Risk from Counterparty Failure (Counterparty Credit Risk) Reporting Date Position Previous Year Reporting Date Position Portfolio Category (2)

  1. Exposures Arising from Credit Risk due to Settlement Failure (settlement risk)
    (in millions of rupiah)
    No Exposure Value
    Capital Reduction Factor
    RWA
    Capital Reduction Factor
    RWA
    (1) (3) (4) (5) (6) (7) (8)
  2. a.
    b. c. d.

Capital Charge 50% (16-30 days)
Capital Charge 75% (31-45 days)
Capital Charge 100% (more than 45 days)
Non-delivery versus payment
TOTAL
Report Date Position Previous Year Report Date Position Transaction Type (2) Delivery versus payment Capital Charge 8% (5-15 days) 5. (in millions of rupiah) No Capital Reduction Factor RWA Capital Reduction Factor RWA (1) (3) (4) (5) (6) 1. 2. 3. Previous Year Report Date Position Transaction Type (2) RWA for Securitization Exposures calculated with External Rating Based Approach (ERBA) RWA for Securitization Exposures calculated with Standardized Approach (SA) Securitization Exposures that are a Primary Core Capital Reduction Factor TOTAL Report Date Position Securitization Exposure
6. Derivative Exposures
(in millions of rupiah)
No
Net Receivable
RWA Before
MRK
RWA After
MRK
Net Receivable
RWA Before
MRK
RWA After
MRK
(1) (3) (4) (5) (6) (7) (8)

  1. a.
    b.

  4. a.
    b.

  7. Credit Valuation Adjustment (CVA) risk weighted assets
    TOTAL
    Receivables to Multilateral Development Banks and International Institutions Receivables to Banks Short-term Receivables Long-term Receivables Receivables to Micro, Small Enterprises and Retail Portfolios Receivables to Corporates Portfolio Category (2) Receivables to Governments Receivables to Indonesian Government Receivables to Other Governments Receivables to Public Sector Entities Report Date Position Previous Year Report Date Position

  8. Filling Guidelines
    Calculation of Credit Risk RWA refers to the Financial Services Authority regulations regarding guidelines for calculating risk-weighted assets for credit risk using the standardized approach. (in millions of rupiah) (A) (B) (C) TOTAL CAPITAL REDUCTION FACTOR (D) Total Credit Risk Measurement (1+2+3+4+5+6) TOTAL CREDIT RISK RWA CREDIT RISK RWA REDUCTION FACTOR:
    Difference between general provisions of PPKA for productive assets that must be calculated and 1.25% RWA for Credit Risk TOTAL CREDIT RISK RWA (A) - (B) Report Date Position Previous Year Report Date Position

W. Credit Risk - Qualitative Disclosure of Counterparty Credit Risk (CCRA)

  1. Report Format
    Report format is not regulated.
  2. Filling Guidelines
    Banks must provide:
    Risk management objectives and policies related to credit risk due to counterparty failure (counterparty credit risk), including:
    a. Methods used to apply operational limits defined on internal capital for counterparty credit exposures and for CCP exposures; b. Policies related to guarantees and risk mitigation and assessments related to counterparty risk, including exposures towards CCP;
    c. Policies related to wrong-way risk exposures;
    d. Impact on collateral value required to provide credit rating downgrades.

X. Credit Risk - Counterparty Credit Risk Exposure Analysis (CCR1).

  1. Report Format
    a b c d e f

Replacement
Cost (RC)
Potential future
Exposure (PFE) EEPE
Alpha used for regulatory EAD calculation
Net Receivable RWA
1 SA-CCR (for derivatives) 1.4
Internal Model Method (for derivatives and SFT) N/A N/A Simple approach for credit risk mitigation (for SFT) N/A N/A Comprehensive approach for credit risk mitigation (for SFT) 5 VaR for SFT N/A N/A 6 Total Qualitative Analysis
2. Filling Guidelines
a. Counterparty Credit Risk Exposure Analysis based on the approach used. b. Replacement Cost is as referred to in Financial Services Authority regulations regarding guidelines for calculating net receivables of derivative transactions in the calculation of risk-weighted assets for credit risk using the standardized approach.
c. Potential Future Exposure is as referred to in Financial Services Authority regulations regarding guidelines for calculating net receivables of derivative transactions in the calculation of risk-weighted assets for credit risk using the standardized approach.

d. Net Receivable is the Net Receivable Calculation for derivative transactions using the standardized approach, which is the sum of Replacement Cost (RC) and Potential Future Exposures (PFE) which is then multiplied by 1.4 (one point four) as referred to in Financial Services Authority regulations regarding guidelines for calculating net receivables of derivative transactions in the calculation of risk-weighted assets for credit risk using the standardized approach.

Y. Credit Risk - Capital Charge for Credit Valuation Adjustment (CCR2)

  1. Report Format
    a b
    Net Receivable RWA
    Total portfolios based on Advanced CVA capital charge N/A N/A 1 (i) VaR component (including 3× multiplier) N/A 2 (ii) Stressed VaR component (including 3× multiplier) N/A 3 All Portfolios according to Standardised CVA Capital Charge 4 Total according to CVA Capital Charge Qualitative Analysis
  2. Filling Guidelines
    a. Standardised CVA is Credit Valuation Adjustment as referred to in Financial Services Authority regulations regarding guidelines for calculating risk-weighted assets for Credit Risk using the standardized approach. b. Net Receivable is the net receivable of OTC derivative transactions after recognition of credit risk mitigation as referred to in Financial Services Authority regulations regarding guidelines for calculating risk-weighted assets for Credit Risk using the standardized approach.

Z. Credit Risk - CCR Exposure by Portfolio Category and Risk Weight (CCR3)

  1. Report Format
    Risk Weight a b c d e f g h i
    Portfolio Category 0% 10% 20% 50% 75% 100% 150% Other Total Net Receivable Indonesia Receivables to Governments and Central Banks Receivables to Public Sector Entities Receivables to Multilateral Development Banks and International Institutions Receivables to Other Banks Receivables to securities companies Receivables to Corporates Receivables to Micro, Small Enterprises, and Retail Portfolios Other Assets Total
  2. Filling Guidelines
    a. Banks are expected to add explanations regarding significant changes and their main causes. b. The division by risk weight and portfolio category in the table above is only for illustration. Banks may complete the table with asset class divisions based on Financial Services Authority regulations regarding guidelines for calculating risk-weighted assets for credit risk using the standardized approach.

c. Total credit exposure is the value relevant for calculating capital by considering credit risk mitigation techniques.

AA. Credit Risk - Net Receivable of Credit Derivatives (CCR6)

  1. Report Format
    a b
    Protection bought
    (Protection bought)
    Protection sold
    (Protection sold)
    Description
    Notional Value
    Single-name credit default swaps
    Index credit default swaps
    Total return swaps
    Credit options
    Other credit derivatives
    ….
    Total Notional Value
    Fair Value
    Positive Fair Value (asset)
    Negative Fair Value (liability)
    Qualitative Analysis

  2. Filling Guidelines
    a. Banks are expected to add explanations regarding significant changes and their main causes. b. Description rows can be added according to the type of derivative receivables owned by the bank.

BB. Credit Risk - Qualitative Disclosure regarding Securitization Exposure (SECA)

  1. Report Format
    Report format is not regulated.
  2. Filling Guidelines
    a. Banks must describe the risk management objectives and policies for securitization activities and the main features of these activities based on the framework below. If a bank has securitization exposures in the banking book and trading book reports, the bank must explain the points below with separate activities for each banking book and trading book. b. The bank's objectives regarding securitization and re-securitization activities, including activities transferring credit risk from underlying securitization exposures of the bank to other entities, the type of risk assumed and the type of risk retained.
    c. Banks must provide a list:
  1. special purpose entities (SPV) where the bank acts as a sponsor (but not as an originator such as Asset Backed Commercial Paper (ABCP) conduit), indicating where the bank consolidates the SPV into the regulatory consolidation scope;
  2. affiliated entities (i) that are regulated or supervised by the bank and (ii) that invest not only in securitization exposures securitized by the bank or in SPVs sponsored by the bank; and
  3. a list of entities with implicit support from the bank and related to the impact on their capital.
    d. Summary of the bank's accounting policies related to securitization activities.

e. If applicable, the name of the external rating agency used for securitization for the agency used. f. Banks must explain the function of internal assessment.

CC. Credit Risk - Securitization Exposure on Banking Book (Table SEC1)

  1. Report Format
    a b c e f g i j k
    Bank as originator Bank as sponsor Bank as investor Traditional Synthetic Sub-total Traditional Synthetic Sub-total Traditional Synthetic Sub-total 1 Retail (total) – including 2 Housing loans 3 Credit cards 4 Other retail exposures 5 Re-securitization 6 Non-retail (total) – including 7 Corporate loans 8 Commercial loans 9 Leasing and receivables 10 Other non-retail 11 Re-securitization Qualitative Analysis
  2. Filling Guidelines
    a. When the bank is an originator, the securitization exposure is in the retained position, even if it does not fit the securitization framework due to the lack of significant and effective risk transfer (which can be presented separately). b. If the bank is a sponsor of securitization exposures, it includes exposures to commercial paper conduits where the bank provides programme-wide enhancements, liquidity, and other facilities. When the bank is both originator and sponsor, double counting must be avoided. In this regard, the bank can combine the two columns "Bank as originator" and "Bank as sponsor" and use the column "Bank as originator/sponsor".
    c. Securitization exposure when the bank acts as an investor is an investment purchased under an agreement with a third party.
    d. Synthetic transactions: if the bank has purchased protection, it must report the net exposure amount that appears in the originator/sponsor column (if the amount is not secured). If the bank has sold protection, the exposure value of the credit protection must be reported in the "investor" column. e. Re-securitization: all securitization exposures related to re-securitisation must be filled in on the "re-securitisation" row, and not on the previous row (with underlying asset type) which contains securitization exposures other than re-securitisation.

DD. Credit Risk - Securitization Exposure on Trading Book (Table SEC2)

  1. Report Format
    a b c e f g i j k
    Bank as originator Bank as sponsor Bank as investor Indonesia Traditional Synthetic Subtotal Traditional Synthetic Subtotal Traditional Synthetic Subtotal 1 Retail (total) – including 2 Housing loans 3 Credit cards 4 Other retail exposures 5 Re-securitization 6 Non-retail (total) – including 7 Corporate loans 8 Commercial loans 9 Leasing and receivables 10 Other non-retail 11 Re-securitization Qualitative Analysis

  2. Filling Guidelines
    a. When the bank is an originator, the securitization exposure is in the retained position, even if it does not fit the securitization framework due to the lack of significant and effective risk transfer (which can be presented separately). b. If the bank is a sponsor of securitization exposures, it includes exposures to commercial paper conduits where the bank provides programme-wide enhancements, liquidity, and other facilities. When the bank is both originator and sponsor, double counting must be avoided. In this regard, the bank can combine the two columns "Bank as originator" and "Bank as sponsor" and use the column "Bank as originator/sponsor".
    c. Securitization exposure when the bank is an investor is an investment position purchased under an agreement with a third party.
    d. Synthetic transactions: if the bank has purchased protection, it must report the net exposure amount that appears in the originator/sponsor column (if the amount is not secured). If the bank has sold protection, the exposure value of the credit protection must be reported in the "investor" column. e. Re-securitization: all securitization exposures related to re-securitisation must be filled in on the "re-securitisation" row, and not on the previous row (with underlying asset type) which contains securitization exposures other than re-securitisation.

EE. Credit Risk - Securitization Exposure on Banking Book and related Capital Requirements – Banks Acting as Originator or Sponsor (SEC3)

  1. Report Format
    a b c d e f g h i j k l m n o p q
    Exposure Value
    (based on Risk Weight)
    Exposure Value
    (based on regulatory approach)
    RWA
    (based on regulatory approach)
    Capital charge after cap

≤20%
Risk Weight

20% to
50%
Risk Weight
50% to
100%
Risk Weight
100% to
<1250
%
Risk Weight
1250%
Risk Weight
IRB
RBA IRB
SFA
SA/
SSFA 1250%
IRB
RBA IRB
SFA
SA/
SSFA 1250%
IRB
RBA IRB SFA SA/
SSFA 1250%
1 Total exposure
2 Traditional securitization
Where underlying securitization
4 retail
5 non-retail
6 Where re-securitization
7 Senior
8 Non-senior
9 Synthetic securitization
Where underlying securitization
11 retail
12 non-retail
13 Where re-securitization
14 Senior
15 Non-senior
Qualitative Analysis

  1. Filling Guidelines
    a. Banks are expected to add explanations regarding significant changes and their main causes. b. Columns (a) to (e) are defined related to risk weights according to banking regulations.
    c. Columns (f) to (q) relate to the approach used. IRB SFA is filled for the ERBA approach and SA/SSFA for the Standardized approach.
    d. Columns (e), (i), (m) and (q) refer to items with a risk weight of 1250%. e. The RWA amount for Securitization Exposures after considering the Cap on the RWA value of Securitization Exposures as referred to in Financial Services Authority Regulations regarding prudential principles for asset securitization activities for conventional banks. f. Capital charge after cap refers to the RWA amount for Securitization Exposures after considering the Cap on the RWA value of Securitization Exposures as referred to in Financial Services Authority Regulations regarding prudential principles for asset securitization activities for conventional banks.

FF. Credit Risk - Securitization Exposure on Banking Book and Capital Requirements – Banks Acting as Investor (SEC4)

  1. Report Format
    a b c d e f g h i j k l m n o p q
    Exposure Value
    (based on Risk Weight)
    Exposure Value
    (based on regulatory approach)
    RWA
    (based on regulatory approach)
    Capital charge after cap

≤20%
Risk Weight

20% to
50%
Risk Weight
50% to
100%
Risk Weight
100% to
<1250
%
Risk Weight
1250%
Risk Weight
IRB
RBA IRB
SFA
SA/
SSFA 1250%
IRB
RBA IRB
SFA
SA/
SSFA 1250%
IRB
RBA IRB SFA SA/
SSFA 1250%
1 Total exposure
2 Traditional securitization
Where underlying securitization
4 retail
5 non-retail
6 Where re-securitization
7 Senior
8 Non-senior
9 Synthetic securitization
Where underlying securitization
11 retail
12 non-retail
13 Where re-securitization
14 Senior
15 Non-senior
Qualitative Analysis

  1. Filling Guidelines
    a. Banks are expected to add explanations regarding significant changes and their main causes. b. Columns (a) to (e) are defined related to risk weights according to banking regulations.
    c. Columns (f) to (q) relate to the regulatory approach used. The SA method includes RBA and the "lookthrough" approach on senior exposures. Banks in jurisdictions that do not use risk ratings in their regulations must report values according to the alternative ("SSFA") for the credit rating approach used.
    d. Columns (e), (i), (m) and (q) refer to items with a risk weight of 1250%. e. Capital charge after cap refers to the RWA amount for Securitization Exposures after considering the Cap on the RWA value of Securitization Exposures as referred to in Financial Services Authority Regulations regarding prudential principles for asset securitization activities for conventional banks.

GG. Credit Risk - General Qualitative Disclosure

  1. Report Format
    Format is not regulated.
  2. Filling Guidelines
    a. General qualitative disclosure as regulated in Financial Services Authority regulations regarding guidelines for calculating risk-weighted assets for credit risk using the standardized approach, regarding:
  1. information regarding the application of risk management for credit risk, including credit risk management organization, credit risk management strategy for activities with significant credit risk exposure, credit concentration risk management policies, and mechanisms for measuring and controlling credit risk;
  2. definition of overdue receivables and impaired receivables; and
  3. explanation of the approach used for the formation of individual and collective CKPN (Provision for Credit Losses), as well as statistical methods used in CKPN calculation.
    b. Qualitative disclosure of credit risk using the standardized approach regarding:
  4. information regarding policies on the use of ratings in RWA calculation for Credit Risk;
  5. portfolio categories using ratings; and
  6. Rating agencies used.
    c. Disclosure of credit risk mitigation using the standardized approach regarding:
  7. information regarding the Bank's policy on the types of main collateral received;
  8. information on policies, procedures, and processes to assess and manage collateral;
  9. main parties providing guarantees or collateral and the creditworthiness of such parties; and
  10. information on the level of concentration arising from the use of credit risk mitigation techniques.

HH. Market Risk - Disclosure of Market Risk Using the Standardized Method

  1. Report Format
    (in millions of rupiah)
    No. Type of Risk
    Report Date Position Previous Year Report Date Position Individual Consolidated Individual Consolidated Capital Charge RWA Capital Charge RWA Capital Charge RWA Capital Charge RWA (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 1 Interest Rate Risk a. Specific Risk b. General Risk 2 Exchange Rate Risk 3 Equity Risk *) 4 Commodity Risk *) 5 Option Risk Total *) For banks that have subsidiaries with exposure to the aforementioned risks
  2. Filling Guidelines
    Market Risk calculation refers to Financial Services Authority regulations regarding guidelines for using the standardized method in calculating the minimum capital adequacy requirement for conventional banks by considering market risk.

II. Market Risk - General Qualitative Disclosure

  1. Report Format
    Format is not regulated.
  2. Filling Guidelines
    Qualitative disclosure of market risk using the standardized approach as regulated in Financial Services Authority regulations regarding guidelines for using the standardized method in calculating the minimum capital adequacy requirement for conventional banks by considering market risk, regarding:
    a. Information regarding the application of risk management including:
  1. Market Risk management organization;
  2. Trading book and banking book portfolio management, and valuation methodology used; and
  3. Market Risk measurement mechanisms for periodic risk monitoring or for capital adequacy calculation, both in the trading book and banking book.
    b. Trading book and banking book portfolios considered in the CAR as regulated in Financial Services Authority regulations regarding guidelines for using the standardized method in calculating the minimum capital adequacy requirement for conventional banks by considering market risk.
    c. Steps and plans to anticipate market risk on foreign currency transactions due to exchange rate changes or interest rate fluctuations, including explanations regarding all unsecured or unhedged funding provisions, and debts with fluctuating or undetermined interest rates.

JJ. Interest Rate Risk in Banking Book - Report on Risk Management Application for IRRBB

  1. Report Format
    Format refers to Financial Services Authority regulations regarding the application of risk management and standard approach risk measurement for interest rate risk in the banking book (interest rate risk in the banking book) for Conventional Banks.
  2. Filling Guidelines
    Filling guidelines refer to Financial Services Authority regulations regarding the application of risk management and standard approach risk measurement for interest rate risk in the banking book (interest rate risk in the banking book) for Conventional Banks.

KK. Interest Rate Risk in Banking Book - IRRBB Calculation Report

  1. Report Format
    Format refers to Financial Services Authority regulations regarding the application of risk management and standard approach risk measurement for interest rate risk in the banking book (interest rate risk in the banking book) for Conventional Banks.
  2. Filling Guidelines
    Filling guidelines refer to Financial Services Authority regulations regarding the application of risk management and standard approach risk measurement for interest rate risk in the banking book (interest rate risk in the banking book) for Conventional Banks.

LL. Liquidity Risk - Liquidity Adequacy Ratio (LCR) Calculation Report

  1. Report Format
    (in millions of rupiah)
    No Component
    INDIVIDUAL CONSOLIDATED
    Outstanding liabilities and commitments/ contractual receivable value HQLA Value after haircut or Outstanding liabilities and commitments multiplied by run-off rate or Contractual receivable value multiplied by inflow rate Outstanding liabilities and commitments/ contractual receivable value HQLA Value after haircut or Outstanding liabilities and commitments multiplied by run-off rate or Contractual receivable value multiplied by inflow rate Outstanding liabilities and commitments/ contractual receivable value HQLA Value after haircut or Outstanding liabilities and commitments multiplied by run-off rate or Contractual receivable value multiplied by inflow rate Outstanding liabilities and commitments/ contractual receivable value HQLA Value after haircut or Outstanding liabilities and commitments multiplied by run-off rate or Contractual receivable value multiplied by inflow rate 1. Data amount Points used in LCR calculation …. days …. days …. days …. days HIGH QUALITY LIQUID ASSET (HQLA)

Total High
Quality Liquid
Asset (HQLA)
CASH OUTFLOWS

Retail customer
Deposits and
Funding from
Micro and Small
Business Customers, consisting of:

No Component
INDIVIDUAL CONSOLIDATED
Outstanding value of liabilities and commitments/contractual claim value HQLA value after haircut or Outstanding liabilities and commitments multiplied by run-off rate or Contractual claim value multiplied by inflow rate Outstanding value of liabilities and commitments/contractual claim value HQLA value after haircut or Outstanding liabilities and commitments multiplied by run-off rate or Contractual claim value multiplied by inflow rate Outstanding value of liabilities and commitments/contractual claim value HQLA value after haircut or Outstanding liabilities and commitments multiplied by run-off rate or Contractual claim value multiplied by inflow rate Outstanding value of liabilities and commitments/contractual claim value HQLA value after haircut or Outstanding liabilities and commitments multiplied by run-off rate or Contractual claim value multiplied by inflow rate a. Stable Deposits/ Funding b. Less Stable Deposits/ Funding 4. Funding from corporate customers, consisting of:
a. Operational deposits b. Non-operational deposits and/or other non-operational liabilities
c. securities
in the form of bonds issued by the bank
(unsecured debt)
5.
Secured funding

No Component
INDIVIDUAL CONSOLIDATED
Outstanding value of liabilities and commitments/contractual claim value HQLA value after haircut or Outstanding liabilities and commitments multiplied by run-off rate or Contractual claim value multiplied by inflow rate Outstanding value of liabilities and commitments/contractual claim value HQLA value after haircut or Outstanding liabilities and commitments multiplied by run-off rate or Contractual claim value multiplied by inflow rate Outstanding value of liabilities and commitments/contractual claim value HQLA value after haircut or Outstanding liabilities and commitments multiplied by run-off rate or Contractual claim value multiplied by inflow rate Outstanding value of liabilities and commitments/contractual claim value HQLA value after haircut or Outstanding liabilities and commitments multiplied by run-off rate or Contractual claim value multiplied by inflow rate 6. Other cash outflows (additional requirement), consisting of:
a. cash outflows for derivative transactions b. cash outflows for increased liquidity needs
c. cash
outflows for funding loss d. cash outflows for withdrawal of credit facility commitments and liquidity facilities e. cash outflows for other contractual liabilities related to fund disbursement

smooth ... No Component
INDIVIDUAL CONSOLIDATED
Outstanding value of liabilities and commitments/contractual claim value HQLA value after haircut or Outstanding liabilities and commitments multiplied by run-off rate or Contractual claim value multiplied by inflow rate Outstanding value of liabilities and commitments/contractual claim value HQLA value after haircut or Outstanding liabilities and commitments multiplied by run-off rate or Contractual claim value multiplied by inflow rate Outstanding value of liabilities and commitments/contractual claim value HQLA value after haircut or Outstanding liabilities and commitments multiplied by run-off rate or Contractual claim value multiplied by inflow rate Outstanding value of liabilities and commitments/contractual claim value HQLA value after haircut or Outstanding liabilities and commitments multiplied by run-off rate or Contractual claim value multiplied by inflow rate f. cash outflows for other funding contingent liabilities g. other contractual cash outflows 7. TOTAL CASH OUTFLOWS CASH INFLOWS

Secured lending
9.
Claims from counterparties that are smooth (inflows from fully performing exposures)
10. Other cash inflows
11.
TOTAL CASH
INFLOWS

No Component
INDIVIDUAL CONSOLIDATED
Outstanding value of liabilities and commitments/contractual claim value HQLA value after haircut or Outstanding liabilities and commitments multiplied by run-off rate or Contractual claim value multiplied by inflow rate Outstanding value of liabilities and commitments/contractual claim value HQLA value after haircut or Outstanding liabilities and commitments multiplied by run-off rate or Contractual claim value multiplied by inflow rate Outstanding value of liabilities and commitments/contractual claim value HQLA value after haircut or Outstanding liabilities and commitments multiplied by run-off rate or Contractual claim value multiplied by inflow rate Outstanding value of liabilities and commitments/contractual claim value HQLA value after haircut or Outstanding liabilities and commitments multiplied by run-off rate or Contractual claim value multiplied by inflow rate TOTAL ADJUSTED VALUE 1 TOTAL ADJUSTED VALUE 1 TOTAL ADJUSTED VALUE 1 TOTAL ADJUSTED VALUE 1
12. TOTAL HQLA
13.
TOTAL NET
CASH
OUTFLOWS
14. LCR (%)
Note: 1 Adjusted value is calculated after applying haircuts, run-off rates, and inflow rates, as well as maximum limits for HQLA components, such as the maximum limit for HQLA Level 2B and HQLA Level 2 and the maximum limit for cash inflows that can be counted in the LCR. Individual Analysis Consolidated Analysis

  1. Guidelines for Filling
    Quantitative Information:
    a. Data for each row in the quarterly LCR report is calculated using:
  1. average data from the position at the end of each month in the quarterly reporting period until:
    a) March 2017 position, for Banks included in the BUKU 4 group and branches of banks located abroad; and b) September 2017 position, for Banks included in the BUKU 3 group and foreign banks other than branches of banks located abroad.
  2. average data from daily positions in the quarterly reporting period according to the number of data points used
    in the quarterly LCR calculation since:
    a) June 2017 position, for Banks included in the BUKU 4 group and branches of banks located abroad; and b) December 2017 position, for Banks included in the BUKU 3 group and foreign banks other than branches of banks located abroad. b. The number of data points used in the quarterly LCR calculation. Filled with the number of days used to calculate the quarterly LCR:
  3. starting from the June 2017 position report, for Banks included in the BUKU 4 group and branches
    of banks located abroad, since Banks were required to calculate daily LCR starting from April 1, 2017; and
  4. starting from the December 2017 position report, for Banks included in the BUKU 3 group and foreign banks
    other than branches of banks located abroad, since Banks were required to calculate daily LCR starting from October 1, 2017.

c. Total High Quality Liquid Asset (HQLA)
Filled with the total HQLA owned by the Bank after haircuts for each HQLA Level, consisting of HQLA Level 1, HQLA Level 2A, and HQLA Level 2B. HQLA Level 1 consists of:

  1. cash and cash equivalents;
  2. deposits at Bank Indonesia, including SBI and Minimum Reserve Requirements (GWM);
  3. securities issued or guaranteed by other countries' governments, other countries' central banks,
    public sector entities, multilateral development banks, and/or international institutions as referred to in regulations governing the calculation of risk-weighted assets for Credit Risk using the standard approach, which meet the requirements as referred to in Financial Services Authority regulations regarding the obligation to fulfill the liquidity coverage ratio for Commercial Banks;
  4. securities issued by the Central Government and Bank Indonesia in Rupiah and foreign currency.
    Securities issued by the Central Government and Bank Indonesia in foreign currency that can be counted as HQLA Level 1 are limited to the net cash outflow requirement in the aforementioned foreign currency;
  5. securities issued by other countries' governments and central banks with a risk weight of more than 0% (zero percent) in foreign currency as long as:
    a) the Bank has subsidiaries or branches in the aforementioned country; and b) limited to the outflow requirement in the currency of the country issuing the aforementioned foreign currency securities.

The outflow referred to in item 5.b) is the net cash outflows.
HQLA Level 2A consists of:

  1. securities issued or guaranteed by other countries' governments, other countries' central banks,
    public sector entities, and/or multilateral development banks; and/or
  2. securities in the form of bonds issued by corporations, including commercial paper, and
    covered bonds but excluding subordinated bonds, which meet the requirements as referred to in Financial Services Authority regulations regarding the obligation to fulfill the liquidity coverage ratio for Commercial Banks. HQLA Level 2B consists of:
  3. asset-backed securities in the form of residential mortgages;
  4. securities in the form of bonds issued by corporations including commercial paper; and/or
  5. ordinary shares owned by non-bank subsidiaries,
    which meet the requirements as referred to in Financial Services Authority regulations regarding the obligation to fulfill the liquidity coverage ratio for Commercial Banks. d. Retail customer deposits and Funding from Micro and Small Business customers, consisting of:
  6. Stable Deposits/Funding
    Filled with the outstanding value of Deposits/Funding that meet the deposit insurance guarantee criteria by the Deposit Insurance Agency and meet the requirements:
    a) the customer has a relationship or connection with the Bank so that the likelihood of deposit withdrawal is very small; or

b) the deposit account is used for the customer's routine transaction needs.
2) Less Stable Deposits/Funding
Filled with the outstanding value of Deposits/Funding that do not meet the criteria as referred to in letter a. The criteria for retail customer deposits and funding from Micro and Small Business customers refer to Financial Services Authority regulations regarding the obligation to fulfill the liquidity coverage ratio for Commercial Banks. e. Funding from corporate customers, consisting of:

  1. Operational Deposits
    Filled with the outstanding value of Deposits that meet the requirements:
    a) used by corporate customers for clearing, custodian, or cash management activities that meet the criteria as referred to in Financial Services Authority regulations regarding the obligation to fulfill the liquidity coverage ratio for Commercial Banks; and b) placed in a separate account that does not provide economic incentives to customers who place their funds in excess beyond the transactional purpose of this account.

  2. Non-operational deposits and/or other non-operational liabilities
    Filled with the outstanding value of Deposits and/or liabilities from corporate customers that do not meet the requirements as operational deposits, consisting of:
    a) Deposits and/or other liabilities from non-financial companies, the Central Government, Bank Indonesia, other countries' governments, other countries' central banks, multilateral development banks, and/or public sector entities; and b) Deposits and/or other liabilities from other entities.

  3. Securities in the form of bonds issued by the Bank (unsecured debt)
    Filled with the outstanding value of securities in the form of bonds issued by the Bank, regardless of the bondholder. The criteria for funding from corporate customers refer to Financial Services Authority regulations regarding the obligation to fulfill the liquidity coverage ratio for Commercial Banks. f. Secured Funding Filled with the outstanding value of the Bank's liabilities guaranteed by a legal right over specific assets owned by the Bank in the event of bankruptcy, insolvency, liquidation, or resolution. Secured funding that is counted is Secured funding that will mature within 30 (thirty) days. g. Other Cash Outflows (Additional Requirement) Filled with the outstanding value of other cash outflows in the next 30 (thirty) days consisting of:

  4. Cash Outflows for Derivative Transactions
    Filled with the estimated cash outflows for derivative transactions based on the valuation method applicable at each Bank.

  5. Cash Outflows for Increased Liquidity Needs
    Filled with the estimated cash outflows for increased liquidity needs related to:
    a) downgrade of the Bank's rating in funding, derivative, and other agreements; b) mark-to-market changes over derivative or other transactions; c) potential changes in collateral value for derivatives and other transactions;

d) non-segregated collateral held by the Bank that can be taken by the counterparty at any time contractually; e) obligation to provide collateral to the counterparty for a specific transaction but the counterparty has not yet requested such collateral; and f) potential swap of collateral in the form of HQLA into non-HQLA.
3) Cash Outflows for Funding Loss
Filled with the estimated cash outflows for funding loss risk related to:
a) loss of funding from asset-backed securities, covered bonds, and other structured financing instruments issued by the Bank; or b) loss of funding from asset-backed commercial paper, conduits, securities investment vehicles, and similar financing facilities.
4) Cash Outflows for Withdrawal of Credit Facility and Liquidity Facility Commitments
Filled with commitment obligations in the form of credit facilities and liquidity facilities. Liquidity facility commitment obligations counted in the LCR are liquidity facility commitment obligations related to customer debts to third parties that will mature within the next 30 (thirty) days. In the event that customer debts to third parties will mature more than 30 (thirty) days from now, the facility is categorized as a credit facility commitment obligation.
5) Cash Outflows for Other Contractual Liabilities Related to Fund Disbursement
Filled with other contractual liabilities related to fund disbursement to:
a) financial service institutions; and/or b) retail and non-financial corporate customers.

  1. Cash Outflows for Other Contingent Funding Obligations
    Filled with other cash outflows related to other contingent funding obligations including:
    a) obligations arising from trade finance instruments; b) obligations arising from unconditionally revocable uncommitted credit and liquidity facilities; c) obligations arising from letters of credit (L/C) and guarantees not related to trade finance obligations; d) obligations arising from potential requests to repurchase Bank debt or related to securities investment vehicles and other financing facilities; e) obligations arising from structured products anticipated by customers through ready marketability; f) obligations arising from managed funds sold to maintain value stability; g) obligation to cover potential repurchase of securities in the form of bonds, with or without collateral, with a maturity of more than 30 (thirty) days for issuers affiliated with dealers or market makers; and/or h) non-contractual obligations for customer short positions protected by other customers' collateral.

  2. Other Contractual Cash Outflows
    Filled with other contractual cash outflows other than those in letters a to f. Examples of other contractual cash outflows in the next 30 (thirty) days are outflows to cover unsecured collateral borrowing, unfilled short positions, contractual dividends or interest payments. Cash outflows related to operational costs are not included in the calculation. h. TOTAL CASH OUTFLOWS Filled with the sum of all cash outflows as found in items 3 to 6 after being multiplied by the run-off rate for each type of cash outflow.
    i. Secured Lending
    Filled with the outstanding value of the Bank's claims guaranteed by a legal right over specific assets owned by the counterparty if the counterparty cannot fulfill its obligations. j. Claims from Counterparties that are Smooth (Inflows from Fully Performing Exposures) Filled with the outstanding value of the Bank's smooth claims based on counterparties consisting of:

  3. retail customers and Micro and Small Businesses;

  4. other customers consisting of:
    a) financial service institutions and Bank Indonesia; and b) others. k. Other Cash Inflows Filled with the outstanding value of cash inflows other than those in items 8 and 9 as long as they meet the requirements:

  5. arising from claims with Smooth quality; and

  6. not expected to default within the next 30 (thirty) days.
    l. TOTAL CASH INFLOWS
    Filled with the sum of all cash inflows as found in items 8 to 10 after being multiplied by the inflow rate for each type of cash inflow. m. TOTAL ADJUSTED VALUE Adjusted value is calculated after applying haircuts, run-off rates, and inflow rates, as well as maximum limits for HQLA components, such as the maximum limit for HQLA Level 2B and HQLA Level 2 and the maximum limit for cash inflows that can be counted in the LCR. n. TOTAL HQLA Filled with the total HQLA as found in item 2 after adjusting for maximum HQLA component limits. Total HQLA is obtained through the following formula:
    Total HQLA = HQLA Level 1 + HQLA Level 2 – (Adjustment for maximum HQLA Level 2B limit + Adjustment for maximum HQLA Level 2 limit). Where:

  7. Adjustment for maximum HQLA Level 2B limit of 15% is the highest value between:
    a) adjusted HQLA Level 2B – 15/85 (adjusted HQLA Level 1 + adjusted HQLA Level 2A); b) adjusted HQLA Level 2B – (15/60 x HQLA Level1); or c) 0 (zero).

  8. Adjustment for maximum HQLA Level 2 limit of 40% is the highest value between:
    a) adjusted HQLA Level 2A + adjusted HQLA Level 2B – adjustment for maximum 15% HQLA Level 2 limit – (2/3 x adjusted HQLA Level 1); or b) 0 (zero).

  9. Adjusted HQLA Level 1 is the HQLA Level 1 value in the event of unwinding short-term Securities Financing Transactions (SFT) or collateral swap transactions involving the exchange of HQLA for HQLA Level 1 including cash that meets, or will meet, HQLA criteria if the asset is unencumbered, which is an operational requirement for HQLA.

  10. Adjusted HQLA Level 2A is the HQLA Level 2A value in the event of unwinding short-term SFT and collateral swap transactions involving the exchange of HQLA for HQLA Level 2A that meet, or will meet, HQLA criteria if the asset is unencumbered, as an operational requirement for HQLA.

  11. Adjusted HQLA Level 2B is the HQLA Level 2B value in the event of unwinding short-term SFT and collateral swap transactions involving the exchange of HQLA for HQLA Level 2B assets that meet, or will meet, HQLA criteria if the asset is unencumbered, as an operational requirement for HQLA.

  12. In this context, short-term transactions are transactions with a maturity date up to 30 calendar days.
    o. TOTAL NET CASH OUTFLOWS
    Filled with the total estimated cash outflows as found in item 7 minus the total estimated cash inflows as found in item 11 after being adjusted with the maximum limit for cash inflows that can be counted in the LCR. p. LCR Filled with the comparison result between Total HQLA as referred to in item 13 and total net cash outflows as referred to in item 14.

Qualitative Information a. In addition to quantitative information, Banks must disclose additional qualitative information both individually and on a consolidated basis, in the form of explanations regarding the calculation and value of the LCR in the Quarterly LCR Report. b. LCR qualitative information is filled with the results of the analysis of the bank's liquidity conditions, considering the significance of LCR components as per the quantitative calculation. Examples of LCR qualitative information disclosure include:

  1. main factors affecting the published LCR ratio and their impact on the movement of LCR calculations over time;
  2. LCR value trends compared to previous period values;
  3. composition of High Quality Liquid Assets (HQLA);
  4. funding source concentration;
  5. derivative exposure and potential for collateral calls (increased liquidity needs related to rating downgrades from funding, derivative, and other agreements);
  6. currency mismatch in LCR;
  7. explanation related to liquidity management, such as the level of centralization of liquidity management and interaction between work unit groups; and/or
  8. other cash inflows and cash outflows in the LCR calculation not covered in the LCR disclosure template as regulated in regulations regarding the obligation to fulfill the liquidity coverage ratio for Commercial Banks, but considered relevant to the Bank's liquidity profile.

c. In addition to the qualitative disclosure of LCR information in item 2 above, Banks may also disclose other qualitative information regarding the implementation of Liquidity Risk Management as regulated in the Financial Services Authority regulations regarding the implementation of risk management for Commercial Banks. This information includes:

  1. active supervision by the Board of Directors and Board of Commissioners, including Liquidity Risk Management organization, internal liquidity reporting, communication of Liquidity Risk strategy, policies and practices across all business lines and with the Board of Directors;
  2. adequacy of Risk Management policies and procedures, and setting of risk limits, including risk tolerance, Liquidity Risk mitigation techniques including early warning indicators of liquidity problems, stress testing methods used, and emergency funding plans; and
  3. adequacy of risk identification, measurement, monitoring, and control processes, and Risk Management information systems, including funding strategies covering diversification of sources and funding tenor linked to the Bank's characteristics and business plans; and
  4. comprehensive internal control systems, including internal controls over the implementation of Risk Management for Liquidity Risk by the Internal Audit Unit (SKAI) and independent review conducted by the Risk Management Unit (SKMR).

MM. Liquidity Risk - NSFR Report

  1. Report Format
    The report format refers to the Financial Services Authority Regulation regarding the obligation to fulfill the net stable funding ratio for commercial banks.

  2. Filling Guidelines
    Filling guidelines refer to the Financial Services Authority Regulation regarding the obligation to fulfill the net stable funding ratio for commercial banks.

NN. Liquidity Risk - Encumbered Assets (ENC)

  1. Report Format
    a b c d
    Encumbered Assets
    Assets stored or agreed with the central bank but not yet used to generate liquidity Unencumbered Assets Total Assets in the balance sheet report can be presented in detail as needed. Qualitative Analysis
  2. Filling Guidelines
    a. Encumbered assets are bank assets that are limited for liquidity needs, legally and contractually by the Bank at the time of a stress condition. Encumbered assets do not include assets stored or agreed with Bank Indonesia but not yet used to generate liquidity and aspects.

b. Unencumbered assets are assets that meet the qualification as HQLA as referred to in the Financial Services Authority Regulation regarding the obligation to fulfill the liquidity coverage ratio for commercial banks.
c. Assets stored or agreed with Bank Indonesia but not yet used to generate liquidity are as referred to in the Financial Services Authority Regulation regarding the obligation to fulfill the liquidity coverage ratio for commercial banks.

OO. Liquidity Risk - Liquidity Risk Management (LIQA)

  1. Report Format
    Report format is not regulated.
  2. Filling Guidelines
    The following are examples of elements that banks may choose to explain, if relevant:
    a. Qualitative disclosure

  1. Governance of liquidity risk management, including: risk tolerance;

  2. Structure and responsibilities for liquidity risk management; reporting

  3. Internal liquidity; and communication of strategy, policy and practice

  4. Liquidity risk across all business lines and with the board of directors.

  5. Funding strategy, including policy on source diversification and

  6. Funding tenor, and whether the funding strategy is centralized or

  7. Decentralized.

  8. Liquidity risk mitigation techniques.

  9. Explanation of how stress-testing is used.

  10. Overview of the bank's emergency funding plan.
    b. Qualitative disclosure

  11. Customized metrics or measures that assess the bank's balance sheet structure or projected cash flows and future liquidity position, taking into account transaction risks of administrative accounts specific to the bank.

  12. Concentration limits on collateral pools and funding sources (both products and counterparties).

PP. Operational Risk – Operational Risk Calculation

  1. Report Format
    a. Bank individually
    (in millions of rupiah)
    No. Approach Used
    Reporting Date Position Previous Year Reporting Date Position Gross Income (Average of last 3 years) ATMR Capital Charge Gross Income (Average of last 3 years) ATMR Capital Charge (1) (2) (3) (4) (5) (6) (7) (8) 1 Basic Indicator Approach Total

b. Bank consolidated with subsidiaries
(in millions of rupiah)
No. Approach Used
Reporting Date Position Previous Year Reporting Date Position Gross Income (Average of last 3 years) ATMR Capital Charge Gross Income (Average of last 3 years) ATMR Capital Charge (1) (2) (3) (4) (5) (6) (7) (8) 1 Basic Indicator Approach Total
2. Filling Guidelines
Operational Risk disclosure referring to Financial Services Authority regulations regarding the calculation of ATMR for Operational Risk using the Basic Indicator Approach (BIA).

QQ. Operational Risk - General Qualitative Disclosure

  1. Report Format
    Report format is not regulated.
  2. Filling Guidelines
    Qualitative disclosure, including information regarding the implementation of risk management for Operational Risk, as regulated in Financial Services Authority regulations regarding the calculation of ATMR for operational risk, regarding:
    a. Operational Risk Management Organization; b. Mechanisms used by the Bank to identify and measure operational risk; and
    c. Mechanisms to mitigate operational risk.

RR. Legal Risk - General Qualitative Disclosure

  1. Report Format
    Report format is not regulated.
  2. Filling Guidelines
    Qualitative disclosure of legal risk regarding:
    a. Legal Risk Management Organization. b. Legal risk control mechanisms.

SS. Reputational Risk - General Qualitative Disclosure

  1. Report Format
    Report format is not regulated.
  2. Filling Guidelines
    Qualitative disclosure of reputational risk regarding:
    a. Reputational Risk Management Organization, including the implementation of risk management for reputational risk by related units (corporate secretary, public relations, and related business units); b. Policies and mechanisms to improve service quality for customers and other stakeholders to control reputational risk; and
    c. Reputational risk management during crises.

TT. Strategic Risk - General Qualitative Disclosure

  1. Report Format
    Report format is not regulated.
  2. Filling Guidelines
    Qualitative disclosure of strategic risk regarding:
    a. Strategic Risk Management Organization; b. Policies enabling the bank to identify and respond to changes in the business environment, both external and internal; and
    c. Mechanisms to measure progress achieved from established business plans.

UU. Compliance Risk - General Qualitative Disclosure

  1. Report Format
    Report format is not regulated.
  2. Filling Guidelines
    Qualitative disclosure of compliance risk regarding:
    a. Compliance Risk Management Organization;

b. Risk management strategy and effectiveness of implementing risk management for compliance risk, particularly in ensuring the preparation of policies and procedures has met generally applicable standards, regulations, and/or prevailing legislation; and
c. Monitoring and control mechanisms for compliance risk.

VV. Governance - Remuneration Policy

  1. Report Format
    Report format refers to Financial Services Authority regulations regarding the implementation of governance in providing remuneration for commercial banks.
  2. Filling Guidelines
    Filling guidelines refer to Financial Services Authority regulations regarding the implementation of governance in providing remuneration for commercial banks.

WW. Governance - Remuneration Report Earned in the Book Year

  1. Report Format
    Report format refers to Financial Services Authority regulations regarding the implementation of governance in providing remuneration for commercial banks.

  2. Filling Guidelines
    Filling guidelines refer to Financial Services Authority regulations regarding the implementation of governance in providing remuneration for commercial banks.

XX. Governance - Variable Remuneration

  1. Report Format
    Report format refers to Financial Services Authority regulations regarding the implementation of governance in providing remuneration for commercial banks.
  2. Filling Guidelines
    Filling guidelines refer to Financial Services Authority regulations regarding the implementation of governance in providing remuneration for commercial banks.

YY. Governance - Deferred Variable Remuneration

  1. Report Format
    Report format refers to Financial Services Authority regulations regarding the implementation of governance in providing remuneration for commercial banks.
  2. Filling Guidelines
    Filling guidelines refer to Financial Services Authority regulations regarding the implementation of governance in providing remuneration for commercial banks.

III. GUIDELINES FOR PREPARING PUBLIC INFORMATION OR MATERIAL FACT REPORTS
Description of Information or Material Fact
Incidental Periodicity
Scope of Information that will influence stakeholder decisions Announcement Media Bank Website Submission Media to OJK Financial Services Authority Reporting System

A. Scope

  1. Activities containing information or material facts, including:
    a. business merger, separation, consolidation, or joint venture formation; b. acquisition or loss of important contracts;
    c. new discoveries or new products that add value to the company;
    d. changes in members of the Board of Directors and/or members of the Board of Commissioners; e. material impact on the Bank due to force majeure events; and/or f. other information or material facts.
  2. Information or material facts in reports and announcements must at least contain:
    a. date and time of the event; b. type of information or material fact;
    c. description of information or material fact;
    d. impact of the information or material fact event on operational activities, legal matters, financial conditions, or business continuity; and e. other details, including actions taken and follow-up plans.
  3. For Banks that are Issuers and/or Public Companies, in addition to meeting the above provisions, Banks also meet the scope of public information or material fact publication as regulated in Financial Services Authority Regulations regarding openness of information or material facts by issuers or public companies.

B. Report Format
Number : Place, date, month, year
Attachment :
Subject :
Information and/or
Material Fact Report
To:
Bank Supervision Department or Regional Office of the Financial Services Authority or Financial Services Authority Office In Town Hereby we, on behalf of the Bank, submit the Information and/or Material Fact Report as follows:
Bank Name :
Phone :
Email :
Address :
Report Content:

  1. Date and time of the event
  2. Type of information and/or material fact
  3. Description of information and/or material fact
  4. Impact of the event, information and/or material fact on operational activities, legal matters, financial conditions, or business continuity of the Bank
  5. Other details, including actions taken and follow-up plans.
    Signature Signature
    (Chief Director) (Director Member)

IV. GUIDELINES FOR PREPARING PRIME LENDING RATE PUBLICATION REPORTS
Description of Prime Lending Rate Publication
Announcement Periodicity : Incidental
Submission to OJK: Monthly
Scope Lowest interest rate reflecting the reasonableness of costs incurred by the Bank including expected profits to be obtained Announcement Media Bank Website Submission Media to OJK Financial Services Authority Reporting System

A. Scope

  1. Prime Lending Rate (PLR) is the lowest interest rate reflecting the reasonableness of costs incurred by the Bank including expected profits to be obtained. Subsequently, PLR is used as the basis for the Bank in setting the credit interest rates to be charged to customers.
  2. The calculation of PLR in the appendix of this Financial Services Authority Circular only applies to credits given in Rupiah currency.
  3. PLR is calculated annually in percentage (%) form based on 3 (three) components, namely:
    a. Cost of Funds for Credit arising from fundraising activities; b. Overhead costs incurred by the Bank in the form of non-interest operational expenses incurred for fundraising and credit disbursement activities including tax costs to be paid; and
    c. Profit margin set by the Bank in credit disbursement activities.
  4. The calculation of PLR as referred to in item 2 does not include the risk premium estimation component, which is the Bank's assessment of the credit repayment prospects by prospective debtors, both individual debtors and groups of debtors, which among others consider financial conditions, credit tenor, and business prospects.
  5. PLR calculation is detailed by credit segment, namely corporate, retail, micro, and consumer credit (Mortgage and non-Mortgage). Classification of corporate credit, retail credit, and consumer credit (Mortgage and non-Mortgage) is done based on criteria established by the Bank, while micro credit classification refers to the definition of micro enterprises as referred to in the law regarding micro, small, and medium enterprises.
  6. PLR Report contains:
    a. details of the calculation of each PLR component; b. type of credit;
    c. risk premium estimation component; and
    d. credit interest rate.
  7. PLR percentage is announced on the Bank website and every Bank branch. The PLR announced by the Bank is the PLR effective at the time of publication.
  8. In announcing PLR, the Bank must include the following statement:
    a. “Prime Lending Rate (PLR) is used as the basis for setting the credit interest rates to be charged by the Bank to customers. PLR has not yet considered the risk premium estimation component whose amount depends on the Bank's assessment of risk for each debtor or group of debtors. Thus, the amount of credit interest rate charged to debtors may not necessarily be the same as PLR”; and b. “Non-mortgage consumer credit does not include fund disbursement through credit cards and Unsecured Loans (KTA)”.
  9. Credit interest rate is the result of adding PLR with estimated risk premium.

B. Report Format

  1. PLR Number Publication on Bank Website
    Format is not regulated.

  2. PLR Report submitted to OJK
    (effective % per year)
    Mortgage Non-Mortgage

1.1.
1.1.1. Third-Party Fund Costs
1.1.2. Non-Third-Party Fund Costs
1.1.2.1. Liability Fund Costs to Other Banks
1.1.2.2. Liability Fund Costs to Bank Indonesia
1.1.2.3. Securities Fund Costs
1.1.2.4. Received Loan Fund Costs
1.1.2.5. Inter-Office Liability Fund Costs
1.1.2.6. Capital Finance Liability Fund Costs
1.1.3. Other Fund Costs
1.1.3.1. Promotion and Marketing Costs Related to Funding
1.1.3.2. Others
1.2.
1.3.
1.3.1. GWM Costs
1.3.2. Deposit Insurance Agency Premium Costs
1.4.
1.4.1.
1.4.2.
2.1. Labor Costs
2.2. Education and Training Costs
2.3. Research and Development Costs
2.4.
2.5. Promotion and Marketing Costs
2.5.1. Cash Back
2.5.2.
2.5.3. Advertising and Promotion
2.5.4. Sponsorship/ Entertainment
2.5.5.
2.6. Maintenance and Repair Costs
2.7 Fixed Asset and Inventory Depreciation Costs
2.8. Other Overhead Costs
2.8.1. Goods/Services and Administrative Costs
2.8.2.
Prime Lending Rate (PLR) (1+2+3)
Estimated Risk Premium
Credit Interest Rate (PLR + Estimated Risk Premium) Notes

  1. Each component is filled as long as it is used to finance credit
  4. Does not include credit cards and unsecured loans (KTA)
    Profit Margin
    Classification of corporate, retail, and consumer credit (Mortgage and Non-Mortgage) is done based on criteria established by internal bank Micro credit classification refers to the definition of micro enterprises as referred to in the Law on micro, small and medium enterprises Others Overhead Costs Rent Costs Gifts Others Others Cash Costs No Component 1) Rupiah Prime Lending Rate (PLR) By Credit Type Credit Corporate 2) Retail Credit 2) Micro Credit 3) Consumer Credit 2) Cost of Funds for Credit (CFC) Fund Costs Service Costs Regulatory Costs Other CFC

C. Filling Guidelines

  1. PLR Number Publication
    a. Minimum publication consists of Corporate Credit, Retail Credit, Micro Credit, and Consumer Credit types. Included in the definition of Consumer Credit types are Mortgage and Non-Mortgage. In Non-Mortgage Consumer Credit, fund disbursement through credit cards and Unsecured Loans (KTA) are not included. b. PLR figures are filled in annualized form with filling examples as follows:
    Effective Percentage Per Year Filled As
    4,58 % 4.58
    0,17 % 0.17
    1 % 1.00
    2,05 % 2.05
    10,98 % 10.98
  2. PLR Report submitted to OJK
    a. Specifically for Mortgage Consumer Credit type, PLR is calculated for normal interest rate (market rate), not PLR during fixed rate period (e.g., first 1 to 2 years). b. PLR percentage is filled in annualized form with filling examples as follows:
    Effective Percentage Per Year Filled As
    4,58 % 4.58
    0,17 % 0.17
    1 % 1.00
    2,05 % 2.05
    10,98 % 10.98
    c. PLR calculation report is detailed as follows:
  1. CFC
    What is meant by CFC is the expense/cost arising from fundraising activities consisting of fund costs, service costs, regulatory costs, and other CFCs. The CFC calculation is detailed as follows:
    a) Fund costs
    Fund costs are costs from bank liabilities to residents and non-residents in the form of interest costs arising from liabilities to third parties, non-third parties, and other interest-bearing liabilities, detailed as:
    (1) third-party fund costs are all interest costs on bank liabilities to third parties who are not banks in the form of checking accounts, savings, and deposits; (2) non-third-party fund costs are all interest costs on bank liabilities to non-third parties, consisting of:
    (a) liability fund costs to other banks are all interest costs to other banks in the form of checking accounts, interbank call money, savings, deposits, and other forms; (b) liability fund costs to Bank Indonesia are all interest costs on loans from Bank Indonesia; (c) securities fund costs are all interest costs paid on the issuance of securities to Bank Indonesia, other banks, and/or third parties who are not banks; (d) received loan fund costs are all interest costs paid on loans received by the bank from other banks and/or third parties who are not banks; (e) inter-office liability fund costs are all interest costs paid on funds originating from inter-office liabilities; and (f) capital finance liability fund costs are all interest costs paid originating from the issuance of securities and/or loans received that meet all requirements to be counted as capital components as regulated in POJK regarding minimum capital provision obligations for commercial banks and have obtained approval from the Financial Services Authority. (3) Other fund costs are all interest costs paid due to bank liabilities other than items (1) and (2), consisting of:
    (a) Promotion and marketing costs related to funding, in this component all costs paid for promotion and marketing activities related to funding are included, namely cash back, gifts, advertising and promotion, and others; and (b) Other costs in this component include interest/discount costs paid by the bank arising from the sale of securities with a repurchase agreement (repo). The sub-component of other costs can be a combination of several sub-components.

b) Service costs
Service costs are all costs paid due to bank liabilities directly related to the bank's funding activities such as commissions or credit fees paid by the bank because of receiving credit from other banks, issuance of securities, or others. c) Regulatory costs Regulatory costs are all costs paid due to bank obligations imposed by authorities on banks related to fundraising activities, in the form of:
(a) Minimum Reserve Requirement (GWM) costs; and (b) Deposit Insurance Agency premium costs. d) Other CFCs Other CFCs are all costs incurred by the bank other than costs as referred to in letters a), b), and c). The Other CFC component is divided into 2 (two) sub-components, namely cash costs and other costs. The sub-component of other costs can be a combination of several sub-components.
2) Overhead costs
Overhead costs are non-interest operational expenses incurred for fundraising and credit disbursement activities including tax costs to be paid. The calculation of overhead costs is detailed:
a) labor costs, namely:
(1) basic salary, wages, allowances, and/or honorariums paid to the board of directors, board of commissioners, and bank employees, both permanent and non-permanent status before being reduced by income tax and other deductions. If income tax is borne by the bank, the amount must be added to this component; and (2) all labor costs outside salary, wages, allowances, and honorariums, including overtime and health care; b) education and training costs are all costs incurred for employee education and training, including courses and seminars. In this component, donations given to educational institutions specializing in banking education are also reported; c) research and development costs are all costs incurred for research and development of bank business activities; d) rent costs are costs arising from the leasing of assets by the bank to third parties, including costs from office rent, house rent, equipment rent, and furniture rent including interest from lease rights; e) promotion and marketing costs are all costs for bank product/service promotion activities but not related to funding activities, divided into 4 (four) components namely cash back, gifts, advertising and promotion, sponsorship/entertainment, and others. Other components can be a combination of several sub-components. Promotion and marketing costs related to funding activities become part of CFC i.e., included in the other fund costs component; f) maintenance and repair costs are all maintenance and repair costs

issued by the bank for the maintenance and/or repair of buildings, houses, machines, vehicles, and furniture owned by the bank;

g) depreciation costs of fixed assets and inventory, namely depreciation costs for the bank's fixed assets and inventory; and

h) other overhead costs.

The term "other overhead costs" refers to all non-interest operational expenses incurred for fund mobilization and credit disbursement activities, excluding costs as referred to in letters a) through g).

  1. Profit Margin

Profit margin refers to the profit margin set by the bank in credit disbursement activities. The setting of this profit margin is based on the profit margin after considering taxes that must be paid.

  1. Risk Premium Estimate

Risk premium estimate refers to the margin estimated by the bank to be charged to debtors to compensate for the risk of default on the credit provided. This risk premium estimate represents the bank's assessment of the credit repayment prospects by prospective debtors, both individual debtors and groups of debtors, which among other things considers financial conditions, credit tenor, and business prospects.

V. GUIDELINES FOR THE PREPARATION OF OTHER PUBLIC REPORTS

Description of Other Reports
Annual Periodization (December)
Scope of the Report
Bank as part of a business group
Submission media to OJK
OJK Reporting System

  1. Banks that are part of a business group submit business group reports, namely:

a. the annual report of the Parent Entity, which includes:

  1. all entities within the business group in the financial sector; or
  2. all entities within the business group in the financial and non-financial sectors, in case item 1) is not available,
    for Banks that have a Parent Entity;

b. the annual report of the shareholder who exercises direct control or the entity that exercises direct control over the Bank, for Banks that are Subsidiary Entities;

c. the annual report of the Subsidiary Entity, for Banks that are Parent Entities; and/or

d. the annual report of the Head Office for KCBLN (Foreign Bank Branches).

  1. In the event that the Parent Entity does not have an annual report as referred to in item 1 letter a, the Bank submits a business group report in the form of the Parent Entity's consolidated financial statements audited by a public accountant, which includes:

a. all entities within the business group in the financial sector; or

b. all entities within the business group in the financial and non-financial sectors, in case letter a is not available.

  1. In the event that the direct shareholder or the entity exercising direct control does not have an annual

This copy is consistent with the original
Deputy Director of Legal Consultation and
Harmonization of Banking Regulations 1
Legal Directorate 1
Legal Department signed
Wiwit Puspasari

report as referred to in item 1 letter b, the Bank submits a business group report in the form of the annual financial report of the shareholder exercising direct control over the Bank, which has been audited by a public accountant.

  1. In the event that the Subsidiary Entity does not have an annual report as referred to in item 1 letter c, the Bank submits a business group report in the form of the annual financial report of the Subsidiary Entity which has been audited by a public accountant.

Established in Jakarta on the date of June 30, 2020

EXECUTIVE HEAD OF BANKING SUPERVISOR
FINANCIAL SERVICES AUTHORITY
REPUBLIC OF INDONESIA,

signed
HERU KRISTYANA

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Lineage: Superseded

POJK.03 Regulation No. 37 of 20…POJK.03 Regulation No. 37 of 2019Transparency and Publicationof Conventional Commercial Ba…2020-06-30 · this documentTransparency and Publication of Conventional Commercial Bank Reports (2020-06-30)Calculation of Risk-Weighted As…2022Calculation of Risk-Weighted Assets for Market Risk for Conventional Commercial Banks (2022-12-07)OJK Circular No. 29/SEOJK.03/20…2025OJK Circular No. 29/SEOJK.03/2025 on Transparency and Publication of Conventional Commercial Bank Reports (2025-11-26)
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Amended 1 time · last 2025-11-26

Source: Otoritas Jasa Keuangan (Financial Services Authority) — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works

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