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                                          REPORT ON ALLOCATION AND IMPACT OF PHASE II SUSTAINABILITY SUKUK ISSUANCE
                                                                                                                        Report on Allocation
                                                                                                                      and Impact of Phase II
                                                                                                                               Sustainability Sukuk
                                                                                                                                Issuance Year 2025




PT Bank Syariah Indonesia (Persero) Tbk

Headquarter
Gedung The Tower
Jl. Gatot Subroto No. 27
Kelurahan Karet Semanggi,
Kecamatan Setiabudi,
Jakarta Selatan 1293

Contact
BSI Call - 14040
Phone. 62081584114040
contactus@bankbsi.co.id

Facebook: Bank Syariah Indonesia
Instagram: @banksyariahindonesia
Youtube: Bank Syariah Indonesia
Twitter: bankbsi_id
                                          2025




                                                                                                                        PT Bank Syariah Indonesia (Persero) Tbk
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    INTRODUCTION                                                                           TABLE OF CONTENTS


    PT Bank Syariah Indonesia (Persero) Tbk (BSI), as the largest Islamic banking
    entity in Indonesia, has positioned sustainability principles as a fundamental
    pillar in driving the national economy. For the Company, the implementation
    of sustainable finance is not merely a regulatory obligation but a strategic                    2   Introduction
    manifestation of Maqashid Sharia values that emphasize a balance between
    economic growth, social welfare, and environmental preservation for the benefit
    of future generations.

    BSI proactively integrates Environmental, Social, and Governance (ESG) aspects
    into its core business strategy in response to the dynamics of global climate                       Summary of Framework and Issuance of BSI
                                                                                                    4
    change and the complexity of social challenges. This initiative is realized through                 Sustainability Sukuk
    the development of innovative Islamic financial products and services, designed
    not only to generate economic value but also to deliver tangible positive impacts
    on the green ecosystem and inclusive community empowerment.

    This commitment was realized through the corporate action of issuing
    Sustainability-Based Mudharabah Sukuk I Bank BSI Phase II 2025, with a principal                9   Allocation Report
    value of Rp5 trillion in June 2025. This instrument is designed as a catalyst to
    accelerate the transition toward a low-carbon economy and serves as a bridge
    connecting investment capital with strategic projects focused on resource
    efficiency, renewable energy, and the improvement of micro and medium
    economic welfare. Through the issuance and management of sustainable
    financial instruments, BSI affirms its position as a strategic partner in inclusive
    national development.                                                                           12 Impact Report
    This Sustainability Sukuk Phase II Report has been prepared as a form of
    transparency and accountability by BSI to all stakeholders. The report presents the
    contributions and tangible impacts of BSI’s social and environmental responsibility
    management. This strategic initiative is prepared in accordance with Financial
    Services Authority Regulation (POJK) No. 18 of 2023 concerning the Issuance
    and Requirements of Sustainability-Linked Debt Securities and Sukuk, issued on
                                                                                                    16 Conclusion
    October 10, 2023, and forms part of the Sustainability-Based Mudharabah Sukuk
    I Shelf Registration (Public Offering), with a maximum issuance permit of Rp10
    trillion.

    Through strong synergy and continuous commitment, BSI strives to become
    “New Energy for Indonesia,” consistently delivering progress, value, and equitable              17 Appendix
    benefits for all segments of society.




     REPORT ON ALLOCATION AND IMPACT OF PHASE II SUSTAINABILITY SUKUK ISSUANCE YEAR 2025
2    PT BANK SYARIAH INDONESIA (PERSERO) TBK                                                                                                       3
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    SUMMARY OF FRAMEWORK AND
    ISSUANCE OF BSI SUSTAINABILITY SUKUK

    A. BSI Sustainability Sukuk Framework                                                                         B. BSI Sustainability Sukuk Project Evaluation and Selection Process

       BSI has developed a comprehensive Sustainability Sukuk Framework as the basis for the issuance of             BSI implements a rigorous selection mechanism through a two-step approach to maintain the
       Sustainability Sukuk Phase II in June 2025. This framework not only complies with Financial Services          quality of the portfolio, as outlined below:
       Authority Regulation (POJK) No. 18 of 2023 but has also undergone an external review (Second Party
       Opinion) by the SDGs Hub of Universitas Indonesia, which provided an “Environmentally Friendly/
                                                                                                                                               Step One                                                   Step Two
       Sustainable” opinion. This ensures that each financed project meets accountable green and social                      Financing Determination by Relevant Business Units             Project Selection and Evaluation Process
       qualification standards.
                                                                                                                        The relevant business units conduct an initial screening           Projects that pass the initial selection are
                                                                                                                                                                                                                                            The eligibility
                                                                                                                        of both existing and new financing portfolios to                   verified and evaluated by the Business
       The following is a summary of the Sustainability Sukuk Framework:                                                                                                                                                                    assessment for
                                                                                                                        ensure alignment with the criteria for Environmentally             Committee (Kombis). This committee is
                                                                                                                        Sustainable Business Activities (KUBL) or Socially                 responsible for establishing parameters          new financing
                                                                                                                        Sustainable Business Activities (KUBS).                            in reference to POJK No. 18 of 2023 and          is processed in
       Use of Proceeds
                                                                                                                                                                                           verifying project eligibility in accordance      accordance with
                                                                                                                        1.    KUBL Portfolio                                               with the Bank’s internal parameters and          the Bank’s internal
                                                                                                                              Corporate Financing                                          policies. The committee ensures that
                                                                                                                        2.    KUBS Portfolio                                               no projects deviate from sustainability
                                                                                                                                                                                                                                            policies based
                                                                                                                                                                                                                                            on financing
               Environmentally Sustainable                          Socially Sustainable Business                             Corporate, Commercial, Consumer, Small and                   principles.
                                                                                                                              Medium Enterprise (SME), and Micro Financing                                                                  segmentation.
                Business Activities (KUBL)                                 Activities (KUBS)


                   Renewable Energy                                        Affordable Basic Infrastructure           The selection mechanism provides dual assurance for investors. BSI ensures that all project portfolios
                                                                           Services in Terms of Access and Cost      meet environmental eligibility criteria and are free from non-halal elements (such as gambling,
                                                                                                                     weapons, or alcohol). This approach not only complies with Sharia principles but also mitigates
                   Energy Efficiency                                                                                 reputational and business risks.
                                                                           Access to Essential Services
                   Pollution Prevention and Control
                                                                                                                  C. Management of Proceeds from the Issuance of BSI Sustainability Sukuk
                   Sustainable Management of Living                        Affordable Housing                        The management of proceeds from the issuance is conducted through a centralized management
                   Natural Resources & Land Use                                                                      mechanism to ensure accurate allocation. BSI implements cross-functional coordination involving
                                                                                                                     three (3) work units to ensure that the funds are managed prudently, as outlined below:
                                                                           Job Creation
                   Conservation of Terrestrial and
                   Aquatic Biodiversity                                                                                             Treasury and Global                               Corporate Finance                                   Operations
                                                                                                                                        Market Group                                  Accounting Group                                 Development Group
                                                                           Food Security and Sustainable Food
                   Environmentally Friendly                                Systems
                   Transportation                                                                                               Acts as the liquidity manager,                      Responsible for financial                 Performs the execution function
                   Sustainable Water and Wastewater                                                                              ensuring the availability of                      recording accountability,                  for profit and principal payments
                   Management                                                                                                  adequate underlying assets for                     including profit calculation               to sukuk holders through KSEI in a
                                                                           Socio-Economic Improvement and                      KUBL and KUBS until maturity                          and periodic provision                             timely manner.
                                                                           Empowerment                                          and managing cash flows for                             establishment.
                   Climate Change Adaptation                                                                                    profit distribution payments.



                   Products that Reduce Resource Use
                   and Generate Less Pollution




                   Green Buildings




    REPORT ON ALLOCATION AND IMPACT OF PHASE II SUSTAINABILITY SUKUK ISSUANCE YEAR 2025
4   PT BANK SYARIAH INDONESIA (PERSERO) TBK                                                                                                                                                                                                                       5
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    D. BSI Sustainability Sukuk Reporting                                                                                     Social Category

                                                                                                                                                 KUBS Type                                                Indicator
       Allocation Report
       BSI will publish a Sustainability Sukuk report annually, no later than one year after the proceeds from the            Affordable Basic Infrastructure Services in      Number of households with access to road networks,
                                                                                                                              Terms of Access and Cost                         electricity, water, and sanitation services.
       first issuance are obtained by BSI, in order to provide transparency to investors and regulators regarding
       the implementation of the Framework.                                                                                   Access to Essential Services                     1.   Number of public service facilities financed.
                                                                                                                                                                               2.   Number of people with access to affordable healthcare
                                                                                                                                                                                    services.
       Impact Report                                                                                                                                                           3.   Number of community facilities financed.
       BSI will publish environmental and/or social impact reports of eligible assets financed by the issued                                                                   4.   Number of students supported.
       Sustainability Sukuk. The quantitative positive impacts presented in the BSI Sustainability Sukuk                      Affordable Housing                               Number of low-income community groups receiving
       report include the following indicators:                                                                                                                                financial assistance for affordable housing financing.
                                                                                                                              Job Creation and Programs Designed to            1.   Number of MSMEs financed.
       Green Category                                                                                                         Prevent and/or Reduce Unemployment,              2.   Number of MSME workers financed.
                                                                                                                              Including Small, Medium, and Micro Enterprise    3.   MSME financing portfolio based on sector distribution.
                KUBL Type                                                    Indicator                                        Financing
       Renewable Energy                 1.   Estimated renewable energy generation per year in MWh/GWh (electricity).         Food Security and Sustainable Food Systems       1.   Amount of land area in km² and percentage of land or
                                        2.   Estimated annual greenhouse gas emissions reduced/avoided in tons of                                                                   area growth used for agriculture or environmentally
                                             CO₂ equivalent.                                                                                                                        friendly food supply activities.
                                        3.   Installed renewable energy capacity in MW.                                                                                        2.   Number of MSMEs in the sustainable and/or
                                                                                                                                                                                    environmentally friendly food processing and
       Energy Efficiency                1.   Estimated energy savings per year in MWh/GWh (electricity) and GJ/TJ                                                                   management sector.
                                             (other energy).
                                        2.   Estimated annual greenhouse gas emissions reduced/avoided in tons of             Socio-Economic Improvement and                   Number of MSMEs or individuals financed through the KUR
                                             CO₂ equivalent.                                                                  Empowerment                                      program.
       Pollution Prevention and         Amount of waste (tons or m³) prevented, reduced, recycled, and reused.                Other Socially Sustainable Business Activities   Providing positive social impact in accordance with POJK
       Control                                                                                                                                                                 parameters or other relevant provisions.
       Sustainable Management           1.   Estimated number of hectares protected and/or certified.
       of Living Natural Resources      2.   Estimated number of trees planted in reforestation projects certified by
       and Land Use                          FSC/PEFC.
       Conservation of Terrestrial
       and Aquatic Biodiversity
                                        1.
                                        2.
                                             Estimated number of marine miles protected and/or certified.
                                             Estimated number of hectares acquired/protected and certified.
                                                                                                                           E. Issuance of BSI Sustainability Sukuk
       Environmentally Friendly         1.   Estimated annual greenhouse gas emissions reduced/avoided in tons of             PT Bank Syariah Indonesia Tbk (BSI) issued the Sustainability-Based Mudharabah Sukuk I Bank
       Transportation                        CO₂ equivalent.
                                        2.   Number of environmentally friendly vehicles launched.                            BSI Phase II 2025 (Sustainability Sukuk Phase II) on June 26, 2025, with a total principal amount of
                                        3.   Estimated kilometres of railway lines/special bus lanes, BRT corridors, LRT      Rp5,000,000,000,000 (five trillion Rupiah), consisting of three (3) maturity series: Series A with a tenor
                                             corridors, and new or improved bicycle lanes.                                    of 370 days, Series B with a tenor of 2 years, and Series C with a tenor of 3 years.

       Sustainable Water and            1.   Reduction in water consumption in economic activities.                           The issuance of the Sustainability Sukuk marked several milestones for BSI, including the following:
       Wastewater Management            2.   Wastewater treated in accordance with appropriate standards; percentage
                                             of total waste prevented, minimized, reused, or recycled.                        • Part of the series of the first Sustainability Sukuk issuances conducted by a bank in Indonesia.
                                        3.   Absolute amount of annual water usage before and after project                   • BSI’s Sustainability Sukuk attracted strong investor interest during the bookbuilding process, as
                                             implementation.                                                                     evidenced by an oversubscription of three (3) times for the initial offering.
                                        4.   Number of people with access to clean drinking water.
       Climate Change Adaptation        Number of new facilities, systems, and equipment used to support climate
                                        resilience.
       Products that Reduce             1.   Amount of waste recycled.
       Resource Use and Generate        2.   Estimated annual greenhouse gas emissions reduced/avoided in tons of
       Less Pollution (Eco-efficient)        CO₂ equivalent.
                                        3.   Number of environmentally friendly buildings with green building
                                             certification.
       Green Buildings that Meet        1.   Estimated annual greenhouse gas emissions avoided/reduced in tons of
       National, Regional, or                CO₂ equivalent.
       International Standards or       2.   Percentage of energy use reduced/avoided.
       Certifications




    REPORT ON ALLOCATION AND IMPACT OF PHASE II SUSTAINABILITY SUKUK ISSUANCE YEAR 2025
6   PT BANK SYARIAH INDONESIA (PERSERO) TBK                                                                                                                                                                                                  7
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                                                                                                                     ALLOCATION REPORT

      Structure of BSI Sustainability Sukuk                                                                          Based on the position as of 31 December 2025, BSI had realized the disbursement of proceeds from
                                                                                                                     the issuance of the Sustainability Sukuk amounting to 100% of the total funds raised. The funds were
       Instrument Name     :   Sustainability-Based Mudharabah Sukuk I Bank BSI Phase II 2025                        distributed across 4 (four) out of 10 (ten) categories of Environmentally Sustainable Business Activities
                                                                                                                     (KUBL) and 4 (four) out of 6 (six) categories of Socially Sustainable Business Activities (KUBS). This
       Contract            :   Mudharabah
       Structure
                                                                                                                     realization indicates that all proceeds have been fully absorbed into financing portfolios that meet the
                                                                                                                     Eligible Assets criteria in accordance with BSI’s Sustainability Sukuk Framework and POJK Number 18 of
       Currency            :   Issued in Rupiah                                                                      2023 concerning the Issuance and Requirements of Sustainable Debt Securities and Sukuk, issued on 10
       Total Issuance      :   Rp5.000.000.000.000,- (five trillion Rupiah)                                          October 2023. The details of the allocation of proceeds from the issuance of the Sustainability Sukuk are
                                Series    Tenor        Maturity Date          Coupon          Value         Status   as follows:
                                A        370 days   July 6, 2026          6.45%        Rp2,445 Trillion   Existing

                                                                                                                                                                                                              15%          1%
                                B        2 years    June 26, 2027         6.55%        Rp0,175 Trillion   Existing

                                C        3 years    June 26, 2028         6.65%        Rp2,380 Trillion   Existing

       Rating              :   idAAA(sy) Pefindo Final Rating
       Use of Proceeds     :   Disbursement of financing funds for the categories of Environmentally Sustainable
                                                                                                                                                                 35%                                                Financing
                                                                                                                      65%               Sustainability                                                              Segment
                               Business Activities (KUBL) and Socially Sustainable Business Activities (KUBS)                             Category                                            22%                                           62%
                                                                                                                                                                                                                    Category
       Listing             :   Indonesia Stock Exchange (PT Bursa Efek Indonesia)




                                                                                                                          Environmentally             Socially                                    Commercial                    Corporate
                                                                                                                          Sustainable                 Sustainable
                                                                                                                          Business Activities         Business Activities                         Small and Medium              Micro
                                                                                                                                                                                                  Enterprise (SME)



                                                                                                                     The allocation structure is dominated by Socially Sustainable Business Activities (KUBS) with a proportion
                                                                                                                     of 65%, while Environmentally Sustainable Business Activities (KUBL) account for 35% of the total portfolio.
                                                                                                                     The largest distribution in terms of customer segmentation is concentrated in the commercial segment
                                                                                                                     at 62%, while the Small and Medium Enterprise (SME) segment accounts for 15%. This composition
                                                                                                                     represents the alignment between BSI’s financing distribution strategy and its efforts to support the real
                                                                                                                     economic sector and MSME empowerment.

                                                                                                                     The details of distribution by financing segment based on the Sukuk underlying are prepared in reference
                                                                                                                     to the business activity categories under POJK No. 18 of 2023 for the reporting period position as of 2025,
                                                                                                                     as described below:

                                                                                                                     In Rupiah

                                                                                                                                                            Socially Sustainable Business Activities (KUBS)

                                                                                                                     A.    1.    Access to Essential Services                                                        3,124,646,824,529       96.6%
                                                                                                                           2.    Job Creation and Programs Designed to Prevent and/or Reduce                           64,467,374,252         2.0%
                                                                                                                                 Unemployment, including Small, Medium, and Micro Enterprise
                                                                                                                                 Financing
                                                                                                                           3.    Food Security and Sustainable Food Systems                                             37,756,790,466        1.2%
                                                                                                                           4.    Socio-Economic Improvement and Empowerment                                              9,083,599,777        0.2%
                                                                                                                     Total KUBS                                                                                     3,235,954,589,024       100.0%




    REPORT ON ALLOCATION AND IMPACT OF PHASE II SUSTAINABILITY SUKUK ISSUANCE YEAR 2025
8   PT BANK SYARIAH INDONESIA (PERSERO) TBK                                                                                                                                                                                                          9
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     Within the social category, the largest allocation amounting to Rp3.12 trillion was distributed to the Access             Sustainable Development Goals (SDGs)
                                                                                                                                                                                    Eligible Financing Categories Funded by the Bank
                                                                                                                                           Alignment Key
     to Essential Services category. Financing in this sector is focused on the provision of affordable healthcare
     and education facilities. This distribution is intended to support the availability of basic infrastructure that                                                 Sustainable Water and Wastewater Management
     is vital for society, in line with the social performance indicators established in the Framework.
                                                                                                                                                                      Financing distribution in the Corporate segment under a Musyarakah
                                                                                                                                                                      contract for sustainable water and wastewater management industries.
     In Rupiah                                                                                                                                                        Financing recipients include water treatment and drinking water supply
                                                                                                                                                                      companies.
                                      Environmentally Sustainable Business Activities (KUBL)

     B.   1.     Sustainable Management of Living Natural Resources and Land Use                  1,143,681,165,059   64.8%
          2.     Products that Reduce Resource Use and Generate Less Pollution                    315,672,407,549      17.9%
                 (Eco-Efficient)                                                                                                                                      Sustainable Management of Living Natural Resources and Land Use
          3.     Renewable Energy                                                                289,423,975,000       16.4%
                                                                                                                                                                      Financing distribution in the Corporate and Commercial segments under
          4.     Sustainable Water and Wastewater Management                                       15,267,863,368       0.9%                                          a Musyarakah contract in the rubber and palm oil plantation sectors that
                                                                                                                                                                      implement sustainable management practices. Financing recipients are
     Total KUBL                                                                                 1,764,045,410,976     100.0%
                                                                                                                                                                      companies that have obtained national and international sustainability
                                                                                                                                                                      certifications, namely Forest Stewardship Council (FSC) certification
                                                                                                                                                                      for rubber plantation and forest product management, or Indonesian
     Within the environmental category, the largest portion amounting to Rp1.14 trillion was allocated to                                                             Sustainable Palm Oil (ISPO) certification for palm oil commodities.
     Sustainable Management of Living Natural Resources and Land Use. With regard to financing in the
     plantation sector, BSI applies the prudential principle by requiring customers to possess relevant
     sustainability certifications, including the Indonesian Sustainable Palm Oil (ISPO) and the Forest                                                               Job Creation and Programs Designed to Prevent and/or Reduce
     Stewardship Council (FSC). This requirement is implemented to ensure that the debtor’s activities comply
                                                                                                                                                                      Unemployment, Including Small and Medium Enterprise Financing
     with applicable environmental governance standards.
                                                                                                                                                                      Financing distribution in the Commercial, Consumer, and Small and
                                                                                                                                                                      Medium Enterprise (SME) segments under a Musyarakah contract aimed
     The details of financing distribution in reference to the Sustainable Development Goals (SDGs) and the                                                           at job creation and reducing unemployment.
     BSI Sustainability Sukuk Framework are as follows:


       Sustainable Development Goals (SDGs)
                                                              Eligible Financing Categories Funded by the Bank
                   Alignment Key
                                                                                                                                                                      Food Security and Sustainable Food Systems
                                               Products that Reduce Resource Use and Generate Less Pollution (Eco-
                                               Efficient)                                                                                                             Financing distribution in the Commercial and Small and Medium
                                                                                                                                                                      Enterprise (SME) segments under a Musyarakah contract aimed at
                                               Financing distribution in the Corporate segment under a Musyarakah                                                     supporting food security and sustainable food systems. Financing
                                               contract for industries that have generated less pollution (eco-efficient)                                             recipients include food processing companies and food trading
                                               through the introduction of environmentally friendly products with                                                     companies.
                                               eco-labels or environmental certifications, as well as resource-efficient
                                               packaging and distribution. Financing recipients include paper
                                                                                                                                                                      Socio-Economic Improvement and Empowerment
                                               processing companies and fertilizer industries that have implemented
                                               resource efficiency technologies and minimized waste in accordance with
                                                                                                                                                                      Financing distribution in the Commercial, Small and Medium Enterprise
                                               environmental threshold standards.
                                                                                                                                                                      (SME), and Micro segments under a Musyarakah contract aimed at
                                               Renewable Energy                                                                                                       ensuring equitable access to and control over assets, services, resources,
                                                                                                                                                                      and opportunities, as well as equal participation and integration in
                                               Financing distribution in the Corporate segment under a Musyarakah                                                     markets and society. Fund allocation is prioritized for micro, small, and
                                               contract for renewable energy power generation industries. Financing                                                   medium enterprise needs.
                                               recipients include hydroelectric power generation companies.

                                                                                                                                                                      Access to Essential Services
                                                                                                                                                                      Financing distribution in the Commercial and Small and Medium Enterprise
                                                                                                                                                                      (SME) segments under a Musyarakah contract aimed at equitable access
                                                                                                                                                                      to healthcare, medical services, and business activities related to education.
                                                                                                                                                                      Financing recipients include hospitals, foundations operating in the
                                                                                                                                                                      healthcare sector, pharmaceutical and medical equipment companies,
                                                                                                                                                                      universities, community empowerment foundations, Islamic boarding
                                                                                                                                                                      schools (pesantren), and educational institutions.




      REPORT ON ALLOCATION AND IMPACT OF PHASE II SUSTAINABILITY SUKUK ISSUANCE YEAR 2025
10    PT BANK SYARIAH INDONESIA (PERSERO) TBK                                                                                                                                                                                                          11
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     IMPACT REPORT

     This chapter presents the quantification of environmental and social impacts generated from the                                                %
     Sustainability Sukuk financing portfolio. In preparing the impact estimates, the Bank applies conservative                   Financing    Composition     Financing
                                                                                                                          No.                                                           Description & Impact Indicators
                                                                                                                                  Category      Underlying     Segment
     and prudential principles. The impact calculations are based on customers’ actual performance data                                           Sukuk
     as well as the use of generally recognized emission factors and technical assumptions (as attached in
                                                                                                                          3.    Food              0.76%      Financing       Financing distribution in the Small and Medium
     the Appendix section). This impact reporting reflects BSI’s commitment not only to distributing funds                      Security and                 in the Small    Enterprise (SME) segment under a Musyarakah
     but also to monitoring the effectiveness of financing in creating added value for the environmental                        Sustainable                  and Medium      contract, particularly for financing customers engaged
     ecosystem and social welfare.                                                                                              Food Systems                 Enterprise      in food provision and processing activities.
                                                                                                                                                             (SME) segment
                                                                                                                                                             under           a. The total area of livestock, fisheries, and food
     In aggregate, the financing distributed provides significant contributions to two main pillars. Under                                                   Musyarakah         processing business facilities, as well as production
     the Social Pillar, the Bank expands access to basic services for more than 10,000,000 beneficiaries in                                                  contract           capacity as of December 2025, can be described as
                                                                                                                                                                                follows:
     the healthcare and education sectors, as well as supports job creation through MSMEs. Under the                                                                             1) Tempe production business area with a land
     Environmental Pillar, the Bank contributes to decarbonization through renewable energy operations                                                                               size of ± 6.5 hectares or equivalent to 0.065
     and resource efficiency in the manufacturing industry sector. The estimated environmental and social                                                                            km² located in Aceh Province. The production
                                                                                                                                                                                     capacity is estimated at 300 kg of tempe per
     impacts of eligible financing, including those financed from the proceeds of the Sustainability Sukuk                                                                           week.
     issuance, are described as follows:                                                                                                                                         2) Dairy processing and dairy-based food
                                                                                                                                                                                     production business area with a land size of ± 1.13
                                     %                                                                                                                                               hectares or equivalent to 0.0113 km² located in
                  Financing     Composition      Financing                                                                                                                           West Java Province. The production capacity is
        No.                                                               Description & Impact Indicators                                                                            estimated at 15,432 tons of milk and dairy-based
                  Category       Underlying      Segment
                                   Sukuk                                                                                                                                             products per year.
                                                                                                                                                                                 3) Rice milling and rice polishing business area
         1.    Access to           62.49%     Financing        Disbursement of financing to the Commercial and                                                                       with a land size of ± 0.1 hectare or equivalent
               Essential                      in the           Small and Medium Enterprise (SME) segments under                                                                      to 0.001 km² located in Aceh Province. The rice
               Services                       Commercial       the Musyarakah contract, particularly for business                                                                    milling and polishing capacity is estimated at 10
                                              and Small        activities providing (1) access to healthcare and (2)                                                                 tons per month.
                                              and Medium       education.                                                                                                        4) Agricultural land for rice milling and rice
                                              Enterprise                                                                                                                             polishing operations with a land size of ± 0.5
                                              (SME)            The results of the distribution of funds can be reported                                                              hectare or equivalent to 0.005 km² located in
                                              segments         as follows:                                                                                                           Aceh Province. The rice milling and polishing
                                              under            a. Total community service facilities financed: 334                                                                   capacity is estimated at 50 tons per month.
                                              Musyarakah          institutions consisting of:                                                                                    5) Processed food production business area with
                                              contract             - 121 educational institutions, including                                                                         a land size of ± 3 hectares or equivalent to
                                                                      kindergartens, elementary schools, Islamic                                                                     0.03 km² located in West Java Province. The
                                                                      junior high schools, high schools, universities,                                                               production capacity is estimated at 5,000 packs
                                                                      and other educational facilities.                                                                              of processed food per month.
                                                                   - 213 health institutions, including hospitals,                                                               6) Coffee plantation business area with a land
                                                                      clinics, and other health facilities.                                                                          size of ± 36 hectares or equivalent to 0.36 km²
                                                               b. The number of people with access to healthcare                                                                     located in Aceh Province. The production
                                                                  services is estimated at 10,882,179 people per year.                                                               capacity is estimated at 3 tons of coffee per
                                                               c. The number of students assisted or receiving                                                                       month.
                                                                  educational facilities as of December 2025 is                                                                  7) Snack production business area with a land
                                                                                                                                                                                     size of ± 0.5 hectare or equivalent to 0.005
                                                                  estimated at 153,751 students.
                                                                                                                                                                                     km² located in Aceh Province. The production
         2.    Job Creation         1.29%     Financing        Financing distribution in the Commercial and SME                                                                      capacity is estimated at 2,000 packs of snacks
               and Programs                   in the           segments under Musyarakah contract for job creation                                                                   per month.
               Designed to                    Commercial       in agriculture, processing, trade, and service sectors                                                            8) Shrimp pond business area with a land size of ± 1
               Prevent and/                   and Small        with details as follow:                                                                                               hectare or equivalent to 0.01 km² located in Aceh
               or Reduce                      and Medium       a. The number of MSMEs that received financing was                                                                    Province. The production capacity is estimated
               Unemployment,                  Enterprise          distributed to 45 MSMEs.                                                                                           at 5 tons of shrimp per harvest cycle.
               Including                      (SME)            b. The number of MSME workers who are provided                                                                    9) Rice farming business area with a land size of
               Financing for                  segments            with financing, where the results of financing                                                                     ± 2 hectares or equivalent to 0.02 km² located
               Small, Medium,                 under               distribution as of December 2025 are estimated at                                                                  in Aceh Province. The production capacity is
               and Micro                      Musyarakah          855 people.                                                                                                        estimated at 10 tons of rice per harvest cycle.
               Enterprises                    contract         c. The MSME financing portfolio based on the                                                                      10) Processed food production business area with
                                                                  distribution of sectors channelled to job                                                                          a land size of ± 2.4 hectares or equivalent to
                                                                  creation and programs to prevent and/or reduce                                                                     0.024 km² located in West Java Province. The
                                                                  unemployment is Rp64,467,374,252,- consisting                                                                      production capacity is estimated at 4,000 packs
                                                                  of the Commercial and Small and Medium                                                                             of processed food per month.
                                                                  Enterprise (SME) sectors of Rp8,312,300,500,- and
                                                                  Rp56,155,073,752,- respectively.                                                                           b. The number of MSMEs is estimated to exceed
                                                                                                                                                                                100 MSMEs related to the sustainable food
                                                                                                                                                                                management sector.




      REPORT ON ALLOCATION AND IMPACT OF PHASE II SUSTAINABILITY SUKUK ISSUANCE YEAR 2025
12    PT BANK SYARIAH INDONESIA (PERSERO) TBK                                                                                                                                                                                              13
Page 9
                                    %                                                                                                                     %
                 Financing     Composition      Financing                                                                             Financing      Composition     Financing
       No.                                                               Description & Impact Indicators                    No.                                                               Description & Impact Indicators
                 Category       Underlying      Segment                                                                               Category        Underlying     Segment
                                  Sukuk                                                                                                                 Sukuk
       4.     Socio-               0.18%     Financing     a. Financing distribution in the Micro segment for                7.    Products             6.31%      Financing in  a. Financing distribution in the Corporate segment
              Economic                       in the Micro     BSI Micro Business (BUM) financing and People’s                      that Reduce                     the Corporate    under a Musyarakah contract for customers whose
              Improvement                    segment under    Business Credit (KUR) under a Musyarakah                             Resource Use                    segment under    business processes have utilized resources and
              and                            Musyarakah       contract.                                                            and Generate                    Musyarakah       technology to generate less pollution (eco-efficient).
              Empowerment                    contract      b. Distribution to 14 recipients consisting of 7 NOA BSI                Less Pollution                  contract         The distribution was provided to 3 (three) customers
                                                              Micro Business (BUM) and 7 NOA People’s Business                     (Eco-Efficient)                                  operating in the paper processing industry in
                                                              Credit (KUR) Financing.                                                                                               Banten Province, and the fertilizer industry in Aceh
                                                                                                                                                                                    and South Sumatra Provinces.
        5.    Renewable            5.79%     Financing in     Financing distribution to 1 (one) Geothermal Power                                                                 b. The estimated hazardous waste generated from
              Energy                         the Corporate    Plant (PLTP) company and 1 (one) Medium-Scale                                                                         the operational processes of the paper processing
                                             segment under    Hydropower Plant (PLTA) company with the following                                                                    plant in Banten that is recycled amounts to 385,007
                                             Musyarakah       details:                                                                                                              tons per year, or 100% of the total hazardous waste
                                             contract                                                                                                                               generated.
                                                              a. Estimated renewable energy generation per                                                                       c. The estimated annual Greenhouse Gas emissions
                                                                 year in MWh (electricity) and estimated annual                                                                     that can be avoided by customers operating in
                                                                 Greenhouse Gas emissions avoided in tons of CO2                                                                    the paper processing industry in Banten amount
                                                                 equivalent, as follows:                                                                                            to 25,460 tons CO2-eq. The customer has a Solar
                                                                 1) The Geothermal Power Plant (PLTP) located in                                                                    Power Plant (PLTS) with an installed capacity of 21.63
                                                                    East Java Province with an installed capacity of 1                                                              MWp and is estimated to generate 30,310 MWh of
                                                                    x 35 MW. The estimated electricity generated per                                                                electricity per year.
                                                                    year is 211,999 MWh.                                                                                         d. The estimated annual Greenhouse Gas emissions
                                                                 2) The Medium-Scale Hydropower Plant (PLTA)                                                                        that can be avoided by customers operating in the
                                                                    located in Bengkulu Province with an installed                                                                  fertilizer industry amount to 285 tons CO2-eq, with
                                                                    capacity of 4 x 4 MW. The estimated electricity                                                                 the following details:
                                                                    generated per year is 78,972 MWh.                                                                                1) The customer in Aceh has a Solar Power Plant
                                                                                                                                                                                        (PLTS) with an installed capacity of 45 kWp and
                                                              b. Estimated annual Greenhouse Gas emissions                                                                              is estimated to generate 59 MWh of electricity
                                                                 reduced/avoided in tons of CO2 equivalent, as                                                                          per year. The estimated annual Greenhouse Gas
                                                                 follows:                                                                                                               emissions avoided amount to 50 tons CO2-eq.
                                                                  1) The Geothermal Power Plant (PLTP) located                                                                       2) The customer in South Sumatra has a Solar
                                                                     in East Java Province with estimated annual                                                                        Power Plant (PLTS) with an installed capacity of
                                                                     greenhouse gas emissions avoided of 184,439                                                                        210 kWp and is estimated to generate 274 MWh
                                                                     tons CO2-eq per year.                                                                                              of electricity per year. The estimated annual
                                                                  2) The Medium-Scale Hydropower Plant (PLTA)                                                                           Greenhouse Gas emissions avoided amount to
                                                                     located in Bengkulu Province with estimated                                                                        235 tons CO2-eq.
                                                                     annual greenhouse gas emissions avoided of                                                                  e. The estimated hazardous waste generated from
                                                                     74,233 tons CO2-eq per year.                                                                                   the operational processes of fertilizer plants that
                                                                                                                                                                                    is recycled amounts to 1,223 tons per year, or 100%
       6.     Sustainable          0.31%     Financing        a. Financing distribution to 1 (one) company engaged                                                                  of the total hazardous waste generated, consisting
              Water and                      in the              in a clean drinking water supply system business                                                                   of 1,131 tons per year generated by customers in
              Wastewater                     Corporate and       activity in South Tangerang.                                                                                       South Sumatra and 92 tons per year generated by
              Management                     Commercial       b. The volume of water distributed is estimated at                                                                    customers in Aceh.
                                             segments            11,595 cubic meters per day or 134 litres per second.                                                           f. The customer operating in the fertilizer industry in
                                             under            c. The number of households served by the drinking                                                                    South Sumatra has obtained the Green Building
                                             Musyarakah          water supply installation is estimated at 38,094                                                                   EDGE (Excellence in Design for Greater Efficiencies)
                                             contract            households. Based on this assumption, the                                                                          Certificate issued by the Green Building Council
                                                                 installation is estimated to meet the needs of                                                                     Indonesia (GBCI).
                                                                 114,283 people.
                                                                                                                             8.    Sustainable         22.87%      Financing       a. Financing distribution in the Commercial and
                                                                                                                                   Management                      in the             Corporate segments under a Musyarakah contract
                                                                                                                                   of Living                       Commercial         to 1 (one) customer managing a rubber plantation
                                                                                                                                   Natural                         and Corporate      that has obtained Forest Stewardship Council
                                                                                                                                   Resources and                   segments           (FSC) certification and 6 (six) customers managing
                                                                                                                                   Land Use                        under              palm oil plantations that have obtained Indonesian
                                                                                                                                                                   Musyarakah         Sustainable Palm Oil (ISPO) certification.
                                                                                                                                                                   contract        b. The total area of rubber plantations that have
                                                                                                                                                                                      obtained FSC certification is approximately ±97,891
                                                                                                                                                                                      hectares.
                                                                                                                                                                                   c. The total area of palm oil plantations that have
                                                                                                                                                                                      obtained ISPO certification is approximately ±51,660
                                                                                                                                                                                      hectares.


                                                                                                                         All impact indicators presented have been calculated based on applicable standard methodologies. The
                                                                                                                         achievements in both the environmental pillar (decarbonization) and the social pillar (empowerment)
                                                                                                                         demonstrate that BSI’s Sustainability Sukuk funds operate effectively in supporting the transition to a green
                                                                                                                         economy while maintaining inclusivity for the community. BSI is committed to maintaining accountability in
                                                                                                                         impact measurement (impact metrics).
     REPORT ON ALLOCATION AND IMPACT OF PHASE II SUSTAINABILITY SUKUK ISSUANCE YEAR 2025
14   PT BANK SYARIAH INDONESIA (PERSERO) TBK                                                                                                                                                                                                 15
Page 10
     CONCLUSION                                                                                APPENDIX

     Through the publication of this Sustainability Sukuk Phase II Report, PT Bank             Appendix 1. Key Calculation Assumptions
     Syariah Indonesia Tbk (BSI) demonstrates its dedication to deepening the
                                                                                                  KUBL/KUBS
     integration of sustainability values across all lines of the Bank’s business. BSI is                              Project Type                                  Data Assumptions
                                                                                                   Category
     committed to continuously increasing the scale of its contribution to inclusive and
                                                                                               Renewable         Medium-Scale               The minimum Greenhouse Gas emission calculation that can
     environmentally friendly national economic growth through the implementation              Energy            Geothermal Power Plants    be avoided uses assumptions from publicly available sources as
     of increasingly progressive and measurable ESG values.                                                      (PLTP) and Hydroelectric   follows:
                                                                                                                 Power Plants (PLTA)        a. A Geothermal Power Plant (PLTP) located in East Java Province
                                                                                                                                                with the 2019 ESDM Electricity Emission Factor of 0.87 and total
     As one of the key drivers of sustainable finance in Indonesia, BSI views its strategic                                                     energy generated of 211,999 MWh, resulting in an estimated
     role not only as a provider of capital but also as a strategic partner for customers in                                                    avoided Greenhouse Gas emission of 184,439 tons of CO₂-eq per
     navigating the transition toward a low-carbon economy. Through Sustainability                                                              year.
                                                                                                                                            b. A Medium-Scale Hydropower Plant (PLTA) located in Bengkulu
     Sukuk Phase II, BSI continues to strengthen decarbonization financing solutions                                                            Province with the 2019 ESDM Electricity Emission Factor of
     for customers across various industry sectors, encouraging them to shift toward                                                            0.94 and total energy generated of 78,972 MWh, resulting in an
     more responsible business practices with minimal environmental impact. This                                                                estimated avoided Greenhouse Gas emission of 74,233 tons of
                                                                                                                                                CO₂-eq.
     approach represents BSI’s tangible contribution to the Indonesian government’s
     target of achieving Net Zero Emissions.                                                   Sustainable       Drinking Water             The number of people with access to clean drinking water is based
                                                                                               Water and         Management                 on the number of customers recorded by the company.
                                                                                               Wastewater
     BSI ensures continued transparency and accountability in the management                   Management
     of Sustainability Sukuk funds as part of good corporate governance practices.             Products          Pollution Reduction        a. Customers engaged in the Paper Processing industry operating
     Periodic monitoring is conducted to ensure that the funds distributed generate            that Reduce                                     in Banten Province have Solar Power Plant (PLTS) installations
     optimal positive impacts in line with the Sustainable Development Goals (SDGs).           Resource Use                                    and are estimated to generate 30,310 MWh of electricity per year.
                                                                                               and Generate                                    The 2019 ESDM Electricity Emission Factor is 0.84, resulting in an
     Furthermore, to maintain the trust of investors and the public, BSI continues             Less Pollution                                  estimated avoided Greenhouse Gas emission of 25,460 tons of
     to collaborate with the SDGs Hub of Universitas Indonesia as an independent               (Eco-Efficient)                                 CO₂-eq.
     external review provider to deliver comprehensive verification. These efforts affirm                                                   b. Customers engaged in the Fertilizer Industry operating in
                                                                                                                                               Aceh Province have Solar Power Plant (PLTS) installations and
     BSI’s position as a credible, transparent, and visionary Islamic financial institution                                                    are estimated to generate 59 MWh of electricity per year. The
     in building a sustainable future for Indonesia.                                                                                           2019 ESDM Electricity Emission Factor is 0.86, resulting in an
                                                                                                                                               estimated avoided Greenhouse Gas emission of 50 tons of CO₂-
                                                                                                                                               eq.
                                                                                                                                            c. Customers engaged in the Fertilizer Industry operating in South
                                                                                                                                               Sumatra Province have Solar Power Plant (PLTS) installations
                                                                                                                                               and are estimated to generate 274 MWh of electricity per year.
                                                                                                                                               The 2019 ESDM Electricity Emission Factor is 0.86, resulting in
                                                                                                                                               an estimated avoided Greenhouse Gas emission of 235 tons of
                                                                                                                                               CO₂-eq.




      REPORT ON ALLOCATION AND IMPACT OF PHASE II SUSTAINABILITY SUKUK ISSUANCE YEAR 2025
16    PT BANK SYARIAH INDONESIA (PERSERO) TBK                                                                                                                                                                       17

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