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Financial statement Text extracted TUGU

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Page 1
Nomor Surat                        086/S/01/COS-ATPI/X/2023
Nama Emiten                        PT Asuransi Tugu Pratama Indonesia Tbk
Kode Emiten                        TUGU
Perihal                            Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit



Perseroan dengan ini menyampaikan laporan keuangan untuk periode 9 Bulan yang berakhir pada 30/09/2023 dengan ikhtisar sebagai berikut :



Informasi mengenai anak perusahaan Perseroan sebagai berikut :




 No       Nama         Kegiatan         Lokasi        Tahun           Status         Jumlah Aset         Satuan       Mata      Persentase
                        Usaha                        Komersil        Operasi                                          Uang         (%)
 1    PT Tugu          Investasi        Jakarta        1994         Beroperasi        3.970.131.873     RIBUAN        IDR         99.99
      Pratama           Saham
      Interindo
      (TPInt)
 2    PT Pratama     Real estate,       Jakarta        1990         Beroperasi        2.324.926.665     RIBUAN         IDR           99.99
      Mitra Sejati    persewaan,
      (PMS)         pengembanga
                       n dan jasa
                          servis
                      real estate,
                    perdagangan
 3    TRB (London)    Broker dan      London UK        1987          Run Off                 364.112    RIBUAN         IDR           100.0
      Limited (TRB)    konsultan
                      reasuransI
 4    Reksadana         Investasi       Jakarta        2015         Beroperasi           56.004.777     RIBUAN         IDR           100.0
      GAP dana
      kombinasi
 5    Reksadana         Investasi       Jakarta        2013         Beroperasi           91.173.660     RIBUAN         IDR           100.0
      Terproteksi
      Insight
      Terproteksi 2
 6    Tugu              Asuransi      Hong Kong        1965         Beroperasi        2.536.936.829     RIBUAN         IDR           100.0
      Insurance         kerugian
      Company
      Limited (TIC)
 7    PT Synergy      Manajemen         Jakarta        1995         Beroperasi           58.154.119     RIBUAN         IDR           99.9
      Risk                risiko,
      Management     surveyor dan
      Consultants        penilai
 8    PT Tugu         Reasuransi        Jakarta        1987         Beroperasi        5.508.898.777     RIBUAN         IDR           50.74
      Reasuransi
      Indonesia
      (TRI)




Dokumen ini merupakan dokumen resmi PT Asuransi Tugu Pratama Indonesia Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara

           elektronik. PT Asuransi Tugu Pratama Indonesia Tbk bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
Page 2
[1000000] General information

Informasi umum                                                                General information
                                               30 September 2023
Nama entitas                           PT Asuransi Tugu Pratama                                  Entity name
                                       Indonesia Tbk
Penjelasan perubahan nama dari akhir                                  Explanation of change in name from
periode laporan sebelumnya                                              the end of the preceding reporting
                                                                                                       period
Kode entitas                           TUGU                                                      Entity code
Nomor identifikasi entitas             AA820                                   Entity identification number
Industri utama entitas                 Asuransi / Insurance                             Entity main industry
Standar akutansi yang dipilih          PSAK                                Selected accounting standards
Sektor                                 G. Financials                                                   Sector
Subsektor                              G4. Insurance                                               Subsector
Industri                               G41. Insurance                                                Industry
Subindustri                            G412. General Insurance                                  Subindustry
Informasi pemegang saham                                               Controlling shareholder information
                                       National Corporation
pengendali
Jenis entitas                          Local Company - Indonesia                               Type of entity
                                       Jurisdiction
Jenis efek yang dicatatkan             Saham / Stock                                Type of listed securities
Jenis papan perdagangan tempat                                         Type of board on which the entity is
                                       Utama / Main
entitas tercatat                                                                                        listed
Apakah merupakan laporan keuangan                                     Whether the financial statements are
satu entitas atau suatu kelompok       Entitas grup / Group entity      of an individual entity or a group of
entitas                                                                                               entities
Periode penyampaian laporan                                                  Period of financial statements
                                       Kuartal III / Third Quarter
keuangan                                                                                        submissions
Tanggal awal periode berjalan          January 01, 2023                            Current period start date
Tanggal akhir periode berjalan         September 30, 2023                           Current period end date
Tanggal akhir tahun sebelumnya         December 31, 2022                                 Prior year end date
Tanggal awal periode sebelumnya        January 01, 2022                               Prior period start date
Tanggal akhir periode sebelumnya       September 30, 2022                             Prior period end date
Tanggal akhir 2 tahun sebelumnya       December 31, 2021                              Prior 2 year end date
Mata uang pelaporan                    Rupiah / IDR                   Description of presentation currency
Kurs konversi pada tanggal pelaporan                                    Conversion rate at reporting date if
jika mata uang penyajian selain rupiah                                  presentation currency is other than
                                                                                                       rupiah
Pembulatan yang digunakan dalam                                         Level of rounding used in financial
penyajian jumlah dalam laporan      Ribuan / In Thousand                                          statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit          Type of report on financial statements
Jenis opini auditor                                                               Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                    Matters disclosed in
pendapat untuk penekanan atas suatu                                    emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                           paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                       Result of review engagement
Opini Hal Audit Utama                                                      Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                             Total Key Audit Matters
Paragraf Hal Audit Utama                                                     Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                       Date of auditor's opinion or result of
laporan review                                                                                 review report
Auditor tahun berjalan                                                                 Current year auditor
Nama partner audit tahun berjalan                                       Name of current year audit signing
Page 3
                                                                                   partner
Lama tahun penugasan partner yang                    Number of years served as audit
menandatangani                                                            signing partner
Auditor tahun sebelumnya                                                Prior year auditor
Nama partner audit tahun sebelumnya                   Name of prior year audit signing
                                                                                   partner
Kepatuhan terhadap pemenuhan                     Whether in compliance with OJK rules
peraturan OJK Nomor:                                No. 75/POJK.04/2017 concerning
                                     Ya / Yes
75/POJK.04/2017 tentang Tanggung                responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan                                  financial statements
Kepatuhan terhadap pemenuhan                       Compliance to the independency of
independensi akuntan yang                          Accountant that provide services in
memberikan jasa audit di pasar modal               Capital Market as regulated in OJK
sesuai dengan POJK Nomor             Ya / Yes               rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang                                 concerning The Use of Public
Penggunaan Jasa Akuntan Publik                        Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan                              Financial Services Activities.
Page 4
[6220000] Statement of financial position presented using order of liquidity -
Insurance Industry

Laporan posisi keuangan                                           Statement of financial position
                                      30 September 2023   31 December 2022
Aset                                                                                                   Assets
  Kas dan setara kas                        389,881,402         608,986,099    Cash and cash equivalents
  Piutang premi                           1,334,770,244       2,075,334,496          Premium receivables
  Piutang reasuransi                        377,661,793         387,892,121      Reinsurance receivables
  Piutang koasuransi                        243,917,575         128,981,110      Coinsurance receivables
  Piutang retrosesi                                                       0      Retrocession receivables
  Piutang lainnya                           227,730,414         214,226,869             Other receivables
  Aset reasuransi                         7,025,881,885       6,660,510,096           Reinsurance assets
  Investasi                                                                                 Investments
     Investasi dalam deposito                                                      Investments in time
                                          2,661,209,944       1,836,714,472
     berjangka                                                                                deposits
     Investasi pada efek dan                                                 Investments on securities
     reksadana yang diukur                                                     and mutual funds at fair
                                            309,038,545         705,368,513
     pada nilai wajar melalui                                               value through profit or loss
     laba rugi
     Penyertaan saham                        36,629,058          35,168,056         Investments in shares
     Investasi lainnya                    6,555,654,662       4,453,292,434             Other investments
  Biaya dibayar dimuka                       89,669,429          36,654,655                 Prepaid expenses
  Pajak dibayar dimuka                      133,203,012          46,731,686                      Prepaid taxes
  Aset pajak tangguhan                      263,004,860         244,381,919                Deferred tax assets
  Aset takberwujud selain                                                        Intangible assets other than
                                             22,278,905          35,568,701
  goodwill                                                                                              goodwill
  Properti investasi                      2,105,871,670       2,292,877,995             Investment properties
  Aset tetap                                                                               Property, plant, and
                                          1,604,907,561       1,443,394,444
                                                                                                     equipment
   Aset lainnya                             510,067,471        375,221,802                        Other assets
   Jumlah aset                           23,891,378,430     21,581,305,468                        Total assets
Liabilitas, dana tabarru, dan                                                     Liabilities, tabarru funds and
ekuitas                                                                                                      equity
   Liabilitas                                                                                        Liabilities
       Utang reasuransi                   1,469,009,876       1,507,974,161         Reinsurance payables
       Utang komisi                          38,674,945          32,859,510         Commission payables
       Utang klaim                           47,277,543         129,055,750                 Claim payables
       Utang retrosesi                                                    0        Retrocession payables
       Utang dividen                                                      0             Dividends payable
       Utang pajak                          285,423,925          64,785,768                 Taxes payable
       Beban akrual                         169,877,980         137,516,459             Accrued expenses
       Liabilitas kontrak                                                             Insurance contract
       asuransi                                                                                   liabilities
          Liabilitas asuransi atas                                              Insurance liabilities on
          premi yang belum                                                          unearned premium
                                          2,926,041,132       2,430,643,310
          merupakan
          pendapatan
          Liabilitas asuransi atas                                             Insurance liabilities on
          estimasi liabilitas klaim       7,832,242,497       7,366,608,734           estimated claims
                                                                                                liability
          Provisi yang timbul dari                                                Provisions for losses
          kerugian tes                                                       0 arising resulting from
          kecukupan liabilitas                                                  liability adequacy test
       Liabilitas pajak tangguhan                                            0      Deferred tax liabilities
Page 5
  Kewajiban imbalan pasca       304,799,707       283,197,201      Post-employment benefit
  kerja                                                                        obligations
  Liabilitas pengampunan                                             Tax amnesty liabilities
                                                              0
  pajak
  Liabilitas lainnya             660,345,079       456,566,275                Other liabilities
  Jumlah liabilitas           13,733,692,684    12,409,207,168              Total liabilities
Ekuitas                                                                                    Equity
  Ekuitas yang                                                      Equity attributable to
  diatribusikan kepada                                           equity owners of parent
  pemilik entitas induk                                                                 entity
      Saham biasa               177,778,780        177,778,780         Common stocks
      Saham preferen                                         0         Preferred stocks
      Tambahan modal                                                  Additional paid-in
                                625,460,209        625,460,209
      disetor                                                                       capital
      Cadangan revaluasi       2,013,558,080     2,013,558,080 Revaluation reserves
      Cadangan selisih kurs                                       Reserve of exchange
      penjabaran               ( 23,334,263 )    ( 32,181,241 )           differences on
                                                                               translation
      Cadangan perubahan                                        Reserve for changes in
      nilai wajar aset                                           fair value of fair value
      keuangan nilai wajar     ( 26,967,768 )    ( 26,735,318 )            through other
      melalui pendapatan                                        comprehensive income
      komprehensif lainnya                                              financial assets
      Komponen ekuitas                                            Other components of
                                105,555,883        105,555,883
      lainnya                                                                       equity
      Saldo laba                                                   Retained earnings
      (akumulasi kerugian)                                                        (deficit)
          Saldo laba yang                                              Appropriated
          telah ditentukan      413,313,271        413,313,271    retained earnings
          penggunaannya
          Saldo laba yang                                            Unappropriated
          belum ditentukan     6,148,515,086     5,162,579,761     retained earnings
          penggunaannya
      Jumlah ekuitas yang                                               Total equity
      diatribusikan kepada                                     attributable to equity
                               9,433,879,278     8,439,329,425
      pemilik entitas induk                                         owners of parent
                                                                                entity
   Kepentingan                                                  Non-controlling interests
                                723,806,468        732,768,875
   non-pengendali
   Jumlah ekuitas             10,157,685,746     9,172,098,300                 Total equity
Jumlah liabilitas, dana                                               Total liabilities, tabarru
                              23,891,378,430    21,581,305,468
tabarru dan ekuitas                                                          funds and equity
Page 6
[6312000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by nature - Insurance Industry

Laporan laba rugi dan penghasilan                            Statement of profit or loss and other
komprehensif lain                                                        comprehensive income
                                     30 September 2023       30 September 2022
Pendapatan dari premi asuransi                                                         Revenue from insurance
                                         5,451,795,117           4,725,908,385
                                                                                                      premiums
Premi reasuransi                      ( 2,957,207,883 )       ( 2,399,804,398 )         Reinsurance premiums
Premi retrosesi                                                            (0)          Retrocession premiums
Penurunan (kenaikan) premi                                                      Decrease (increase) in unearned
yang belum merupakan                    ( 156,703,432 )         ( 294,576,938 )                       premiums
pendapatan
Penurunan (kenaikan)                                                                 Decrease (increase) in premium
pendapatan premi disesikan                                                  (0)        income ceded to reinsurancer
kepada reasuradur
Pendapatan komisi                       ( 371,740,582 )         ( 355,550,632 )                   Commission income
Pendapatan bersih investasi                431,193,024             266,391,841                  Net investment income
Penerimaan ujrah                                                             0                          Ujrah received
Laba (rugi) penjualan investasi                                                              Gains (losses) on sale of
pada efek dan reksadana yang                                                           securities and mutual funds at
                                                                                 0
diukur pada nilai wajar melalui                                                        fair value through profit of loss
laba rugi
Laba (rugi) penjualan pada                                                       Gains (losses) on sale of shares
                                                                                 0
penyertaan saham                                                                                            of stock
Laba (rugi) yang belum                                                                 Unrealised fair value gains
direalisasi dari efek dan                                                       (losses) on securities and mutual
                                                                             0
reksadana pada nilai wajar                                                        funds at fair value through profit
melalui laba rugi                                                                                            or loss
Penghasilan underwriting lainnya           346,551,092             278,607,202         Other underwriting income
Beban klaim                           ( 2,017,698,329 )       ( 1,590,320,349 )                    Claim expenses
Klaim reasuransi                         1,002,245,726             660,240,605                 Reinsurance claims
Kenaikan (penurunan) estimasi                                                   Increase (decrease) in estimated
                                        ( 430,818,765 )         ( 290,802,853 )
liabilitas klaim                                                                                     claims liability
Beban komisi                                                               (0)              Commission expenses
Beban umum dan administrasi                                                           General and administrative
                                           138,643,288          ( 658,623,288 )
                                                                                                          expenses
Jumlah laba (rugi) sebelum                                                          Total profit (loss) before tax
                                         1,436,259,256             341,469,575
pajak penghasilan
Pendapatan (beban) pajak                ( 299,628,020 )          ( 79,262,443 )                 Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                               Total profit (loss) from
                                         1,136,631,236             262,207,132
yang dilanjutkan                                                                               continuing operations
Laba (rugi) dari operasi yang                                                          Profit (loss) from discontinued
                                                         0                       0
dihentikan                                                                                                   operations
Jumlah laba (rugi)                       1,136,631,236             262,207,132                      Total profit (loss)
Pendapatan komprehensif                                                              Other comprehensive income,
lainnya, setelah pajak                                                                                         after tax
    Pendapatan komprehensif                                                                Other comprehensive
    lainnya yang akan                                                                         income that may be
    direklasifikasi ke laba rugi,                                                        reclassified to profit or
    setelah pajak                                                                                    loss, after tax
        Keuntungan (kerugian)                                                                 Gains (losses) on
        selisih kurs penjabaran,              8,846,978            186,094,299        exchange differences on
        setelah pajak                                                                      translation, after tax
        Keuntungan (kerugian)                                                        Unrealised gains (losses)
        yang belum direalisasi                                                         on changes in fair value
        atas perubahan nilai wajar                                                                through other
Page 7
       aset keuangan melalui         ( 6,238,899 )   ( 22,143,651 )     comprehensive income
       penghasilan komprehensif                                       financial assets, after tax
       lain, setelah pajak
       Jumlah pendapatan                                                          Total other
       komprehensif lainnya                                         comprehensive income
       yang akan direklasifikasi       2,608,079      163,950,648 that may be reclassified
       ke laba rugi, setelah                                      to profit or loss, after tax
       pajak
   Jumlah pendapatan                                                  Total other comprehensive
   komprehensif lainnya,               2,608,079      163,950,648               income, after tax
   setelah pajak
Jumlah laba rugi komprehensif       1,139,239,315     426,157,780     Total comprehensive income
Laba (rugi) yang dapat                                                  Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                                               Profit (loss) attributable to
                                    1,124,795,632     235,128,603
   diatribusikan ke entitas induk                                                      parent entity
   Laba (rugi) yang dapat                                               Profit (loss) attributable to
   diatribusikan ke kepentingan       11,835,604       27,078,529        non-controlling interests
   non-pengendali
Laba rugi komprehensif yang                                                  Comprehensive income
dapat diatribusikan                                                                    attributable to
   Laba rugi komprehensif yang                                             Comprehensive income
   dapat diatribusikan ke entitas   1,133,410,160     399,079,251      attributable to parent entity
   induk
   Laba rugi komprehensif yang                                          Comprehensive income
   dapat diatribusikan ke              5,829,155       27,078,529 attributable to non-controlling
   kepentingan non-pengendali                                                           interests
Laba (rugi) per saham                                                   Earnings (loss) per share
   Laba per saham dasar                                              Basic earnings per share
   diatribusikan kepada                                                   attributable to equity
   pemilik entitas induk                                           owners of the parent entity
       Laba (rugi) per saham                                       Basic earnings (loss) per
       dasar dari operasi yang              0.316           0.132      share from continuing
       dilanjutkan                                                                 operations
   Laba (rugi) per saham                                           Diluted earnings (loss) per
   dilusian                                                                                share
       Laba (rugi) per saham                                      Diluted earnings (loss) per
       dilusian dari operasi yang           0.316           0.132      share from continuing
       dilanjutkan                                                                 operations
Page 8
[6410000] Statement of changes in equity - Insurance Industry - Current Year

30 September 2023


Laporan perubahan ekuitas                                                                                                                                                                                                                                                                                                              Statement of changes in equity
                                                                                                                                                    Cadangan perubahan
                                                                                                                                                        nilai wajar aset                               Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                                                                       Cadangan selisih kurs                                    Komponen transaksi                                                                                    Kepentingan
                                                 Saham biasa       Tambahan modal disetor       Cadangan revaluasi                                  keuangan nilai wajar                                    ditentukan               ditentukan          diatribusikan kepada                                  Ekuitas
                                                                                                                           penjabaran                                             ekuitas lainnya                                                                                    non-pengendali
                                                                                                                                                     melalui pendapatan                                  penggunaannya            penggunaannya              entitas induk
                                                                                                                                                    komprehensif lainnya
                                                                                                                                                    Reserve for changes in
                                                                                                                                                     fair value of fair value
                                                                                                                         Reserve of exchange                                    Other components of    Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital   Revaluation reserves                                       through other                                                                                                          Non-controlling interests    Equity
                                                                                                                       differences on translation                                equity transactions        earnings                 earnings               parent entity
                                                                                                                                                    comprehensive income
                                                                                                                                                         financial assets
Posisi ekuitas                                                                                                                                                                                                                                                                                                                                                      Equity position
  Saldo awal periode sebelum penyajian kembali       177,778,780             625,460,209              2,013,558,080            ( 32,181,241 )              ( 26,735,318 )              105,555,883             413,313,271            5,162,579,761            8,439,329,425                732,768,875        9,172,098,300    Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                       177,778,780             625,460,209              2,013,558,080            ( 32,181,241 )              ( 26,735,318 )              105,555,883             413,313,271            5,162,579,761            8,439,329,425                732,768,875        9,172,098,300          Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                                                                                         1,124,795,632            1,124,795,632                  11,835,604       1,136,631,236                                          Profit (loss)
  Pendapatan komprehensif lainnya                                                                                                   8,846,978                   ( 232,450 )                                                                                        8,614,528                ( 6,006,449 )          2,608,079                        Other comprehensive income
  Transaksi ekuitas lainnya                                                                                                                                                                                                          ( 138,860,307 )          ( 138,860,307 )             ( 14,791,562 )      ( 153,651,869 )                           Other equity transactions
  Posisi ekuitas, akhir periode                      177,778,780             625,460,209              2,013,558,080            ( 23,334,263 )              ( 26,967,768 )              105,555,883             413,313,271            6,148,515,086            9,433,879,278                723,806,468       10,157,685,746                 Equity position, end of the period
Page 9
[6410000] Statement of changes in equity - Insurance Industry - Prior Year

30 September 2022


Laporan perubahan ekuitas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Statement of changes in equity
                                                                                                                                                                                                                                                                                                     Cadangan perubahan nilai
                                                                                                                                                                                                                                                                                                                                      Cadangan keuntungan                                                                        Cadangan pengukuran                                                              Selisih transaksi ekuitas                                                                                                                                        Ekuitas yang dapat
                                                                                                                                                                                                                                                                    Cadangan selisih kurs             wajar aset keuangan nilai                                      Cadangan pembayaran           Cadangan lindung nilai                                                            Kepentingan ekuitas                                          Transaksi dengan pihak            Komponen transaksi            Saldo laba yang telah          Saldo laba yang belum                                                                     Kepentingan
                                                                          Saham biasa           Saham preferen           Tambahan modal disetor           Saham treasuri          Uang muka setoran modal          Opsi saham            Cadangan revaluasi                                                                         (kerugian) investasi pada                                                                   kembali program imbalan      Cadangan lainnya                                           dengan pihak                                                                                                                                          diatribusikan kepada entitas    Proforma ekuitas                                         Ekuitas
                                                                                                                                                                                                                                                                        penjabaran                    wajar melalui pendapatan                                          berbasis saham                   arus kas                                                                         lainnya                                                 non-pengendali lainnya              ekuitas lainnya          ditentukan penggunaannya       ditentukan penggunaannya                                                                    non-pengendali
                                                                                                                                                                                                                                                                                                                                        instrumen ekuitas                                                                                 pasti                                                                        non-pengendali                                                                                                                                                     induk
                                                                                                                                                                                                                                                                                                        komprehensif lainnya
                                                                                                                                                                                                                                                                                                      Reserve for changes in fair
                                                                                                                                                                                                                                                                                                                                     Reserve of gains (losses)                                                                                                                                                    Difference in value of equity
                                                                                                                                                                                                                                                                      Reserve of exchange             value of fair value through                                    Reserve of share-based                                     Reserve of remeasurements                                                                                         Other transactions with         Other components of equity      Appropriated retained         Unappropriated retained       Equity attributable to parent
                                                                          Common stocks         Preferred stocks         Additional paid-in capital       Treasury stocks          Advances in capital stock       Stock options         Revaluation reserves                                                                       from investments in equity                                    Reserve of cash flow hedges                                 Other reserves         Other equity interests             transactions with                                                                                                                                                                      Proforma equity         Non-controlling interests       Equity
                                                                                                                                                                                                                                                                    differences on translation       other comprehensive income                                            payments                                               of defined benefit plans                                                                                        non-controlling interests              transactions                  earnings                       earnings                            entity
                                                                                                                                                                                                                                                                                                                                           instruments                                                                                                                                                              non-controlling interests
                                                                                                                                                                                                                                                                                                            financial assets
Posisi ekuitas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         Equity position
  Saldo awal periode sebelum penyajian kembali                                 177,777,780                           0               625,432,789                              0                                0                     0          1,888,997,594                 ( 60,271,161 )                       10,066,729                                    0                            0                             0                            0                       0             105,555,883                                    0                               0                            0               413,313,271                  4,934,450,780                    8,095,323,665                             0              694,407,751           8,789,731,416                           Balance before restatement at beginning of period
  Penyesuaian                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          Adjustments
      Penerapan awal standar akuntansi baru dan revisi                                   0                           0                         0                              0                           0                          0                      0                             0                                                                 0                             0                               0                             0                        0                       0                                   0                             0                              0                          0                              0                                0                             0                        0                       0                Initial adoption of new and revised accounting standards
      Perubahan kebijakan akuntansi secara sukarela                                      0                           0                         0                              0                           0                          0                      0                             0                                                                 0                             0                               0                             0                        0                       0                                   0                             0                              0                          0                              0                                0                             0                        0                       0                                 Voluntary changes in accounting policies
      Koreksi kesalahan periode lalu                                                     0                           0                         0                              0                           0                          0                      0                             0                                                                 0                             0                               0                             0                        0                       0                                   0                             0                              0                          0                              0                                0                             0                        0                       0                                           Correction of prior period errors
      Penyesuaian lainnya                                                                0                           0                         0                              0                           0                          0                      0                             0                                                                 0                             0                               0                             0                        0                       0                                   0                             0                              0                          0                              0                                0                             0                        0                       0                                                         Other adjustments
  Posisi ekuitas, awal periode                                                 177,777,780                           0               625,432,789                              0                           0                          0          1,888,997,594                 ( 60,271,161 )                       10,066,729                               0                             0                               0                             0                        0             105,555,883                                   0                             0                              0                413,313,271                  4,934,450,780                    8,095,323,665                             0              694,407,751           8,789,731,416                                   Equity position, beginning of the period
  Laba (rugi)                                                                            0                           0                         0                              0                           0                          0                      0                             0                                                                 0                             0                               0                             0                        0                       0                                   0                             0                              0                          0                    235,128,603                      235,128,603                             0               27,078,529             262,207,132                                                                    Profit (loss)
  Pendapatan komprehensif lainnya                                                        0                           0                         0                              0                           0                          0                                          186,094,300                     ( 22,143,652 )                              0                             0                               0                             0                        0                       0                                   0                             0                              0                          0                                                     163,950,648                             0                                      163,950,648                                                Other comprehensive income
  Pembentukan cadangan umum                                                              0                           0                         0                              0                           0                          0                        0                           0                                                                 0                             0                               0                             0                        0                       0                                   0                             0                              0                          0                                    0                          0                             0                               0                0                                               Allocation for general reserves
  Distribusi dividen kas                                                               (0)                         (0)                       (0)                            (0)                         (0)                        (0)                      (0)                         (0)                                                               (0)                           (0)                             (0)                           (0)                      (0)                     (0)                                 (0)                           (0)                            (0)                        (0)                                                                                           (0)                                                                                                Distributions of cash dividends
  Distribusi dividen saham                                                             (0)                         (0)                       (0)                            (0)                         (0)                        (0)                      (0)                         (0)                                                               (0)                           (0)                             (0)                           (0)                      (0)                     (0)                                 (0)                           (0)                            (0)                        (0)                               (0)                              (0)                        (0)                         (0)                  (0)                                              Distributions of stock dividends
  Penerbitan saham biasa                                                                 0                           0                         0                              0                           0                          0                        0                           0                                                                 0                             0                               0                             0                        0                       0                                   0                             0                              0                          0                                 0                                0                          0                           0                    0                                                  Issuance of common stocks
  Penerbitan saham preferen                                                              0                           0                         0                              0                           0                          0                        0                           0                                                                 0                             0                               0                             0                        0                       0                                   0                             0                              0                          0                                 0                                0                          0                           0                    0                                                 Issuance of preferred stocks
  Biaya emisi efek                                                                     (0)                         (0)                       (0)                            (0)                         (0)                        (0)                      (0)                         (0)                                                               (0)                           (0)                             (0)                           (0)                      (0)                     (0)                                 (0)                           (0)                            (0)                        (0)                               (0)                              (0)                        (0)                         (0)                  (0)                                                          Stock issuance costs
  Penerbitan instrumen yang dapat dikonversi                                             0                           0                         0                              0                           0                          0                        0                           0                                                                 0                             0                               0                             0                        0                       0                                   0                             0                              0                          0                                 0                                0                          0                           0                    0                                          Issuance of convertible instruments
  Kenaikan (penurunan) ekuitas melalui transaksi saham tresuri                           0                           0                         0                              0                           0                          0                        0                           0                                                                 0                             0                               0                             0                        0                       0                                   0                             0                              0                          0                                 0                                0                          0                           0                    0           Increase (decrease) in equity through treasury stock transactions
  Kenaikan (penurunan) ekuitas melalui transaksi pembayaran berbasis                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     Increase (decrease) in equity through share-based payment transactions
                                                                                            0                        0                                0                       0                                0                     0                          0                                0                                                               0                            0                             0                            0                       0                            0                               0                               0                            0                              0                               0                              0                         0                               0                0
  saham
  Pelaksanaan instrumen yang dapat dikonversi                                               0                        0                            0                           0                           0                          0                        0                              0                                                              0                             0                               0                             0                        0                          0                                0                             0                              0                             0                              0                                0                          0                           0                    0                                       Exercise of convertible instruments
  Pelaksanaan waran                                                                         0                        0                            0                           0                           0                          0                        0                              0                                                              0                             0                               0                             0                        0                          0                                0                             0                              0                             0                              0                                0                          0                           0                    0                                                       Exercise of warrants
  Kenaikan (penurunan) ekuitas melalui transaksi dengan pemilik ekuitas                     0                        0                            0                           0                           0                          0                        0                              0                                                              0                             0                               0                             0                        0                          0                                0                             0                              0                             0                              0                                0                          0                           0                    0   Increase (decrease) in equity through transactions with owner's equity
  Setoran modal dari kepentingan non-pengendali                                             0                        0                            0                           0                           0                          0                        0                              0                                                              0                             0                               0                             0                        0                          0                                0                             0                              0                             0                              0                                0                          0                           0                    0                         Stock subscription from non-controlling interests
  Perubahan kepentingan non-pengendali atas akuisisi entitas anak                           0                        0                            0                           0                           0                          0                        0                              0                                                              0                             0                               0                             0                        0                          0                                0                             0                              0                             0                              0                                0                          0                           0                    0    Changes in non-controlling interests due to acquisition of subsidiaries
  Perubahan kepentingan non-pengendali atas pendirian entitas anak                          0                        0                            0                           0                           0                          0                        0                              0                                                              0                             0                               0                             0                        0                          0                                0                             0                              0                             0                              0                                0                          0                           0                    0 Changes in non-controlling interests due to establishment of subsidiaries
  Perubahan kepentingan non-pengendali atas pelepasan entitas anak                        (0)                      (0)                          (0)                         (0)                         (0)                        (0)                      (0)                            (0)                                                            (0)                           (0)                             (0)                           (0)                      (0)                        (0)                              (0)                           (0)                            (0)                           (0)                            (0)                              (0)                        (0)                         (0)                  (0)      Changes in non-controlling interests due to disposal of subsidiaries
  Perubahan kepentingan non-pengendali atas pelepasan operasi yang                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Changes in non-controlling interests due to disposal of a discontinued
                                                                                          (0)                      (0)                          (0)                         (0)                         (0)                        (0)                      (0)                            (0)                                                            (0)                           (0)                             (0)                           (0)                      (0)                        (0)                              (0)                           (0)                            (0)                           (0)                            (0)                              (0)                        (0)                         (0)                  (0)
  dihentikan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            operation
  Perubahan kepentingan non-pengendali atas pelepasan sebagian                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        Changes in non-controlling interests due to partial disposal of interests in
  kepemilikan pada entitas anak yang tidak mengakibatkan hilangnya                        (0)                      (0)                          (0)                         (0)                         (0)                        (0)                      (0)                            (0)                                                            (0)                           (0)                             (0)                           (0)                      (0)                        (0)                              (0)                           (0)                            (0)                           (0)                            (0)                              (0)                        (0)                         (0)                  (0)                                        subsidiaries without loss of control
  pengendalian
  Perubahan kepentingan non-pengendali atas transaksi lainnya dengan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           Changes in non-controlling interests due to other transactions with
                                                                                            0                        0                                0                       0                                0                     0                          0                                0                                                               0                            0                             0                            0                       0                            0                               0                               0                            0                              0                               0                              0                         0                               0                0
  kepentingan non-pengendali                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              non-controlling interests
  Eliminasi defisit dalam rangka kuasi reorganisasi                                       (0)                      (0)                         (0)                          (0)                         (0)                        (0)                      (0)                            (0)                                                            (0)                           (0)                             (0)                           (0)                      (0)                        (0)                              (0)                           (0)                            (0)                           (0)                         (0)                              (0)                           (0)                      (0)                     (0)               Elimination of deficit in connection with quasi-reorganisation
  Pelaksanaan opsi saham                                                                1,000                        0                           0                            0                           0                          0                        0                              0                                                              0                             0                               0                             0                        0                          0                                0                             0                              0                             0                           0                            1,000                             0                        0                   1,000                                                     Stock options exercised
  Transaksi ekuitas lainnya                                                                 0                        0                      27,420                            0                           0                          0                        0                              0                                                              0                             0                               0                             0                        0                          0                                0                             0                              0                             0              ( 142,310,172 )                  ( 142,282,752 )                            0            ( 15,951,228 )         ( 158,233,980 )                                                   Other equity transactions
Page 10
Posisi ekuitas, akhir periode   177,778,780   0   625,460,209   0   0   0   1,888,997,594   125,823,139   ( 12,076,923 )   0   0   0   0   0   105,555,883   0   0   0   413,313,271   5,027,269,211   8,352,121,164   0   705,535,052   9,057,656,216   Equity position, end of the period
Page 11
[6510000] Statement of cash flows, direct method - Insurance Industry

Laporan arus kas                                                           Statement of cash flows
                                  30 September 2023    30 September 2022
Arus kas dari aktivitas operasi                                                Cash flows from operating
                                                                                                 activities
   Penerimaan premi asuransi                                                    Receipts from insurance
                                      6,854,837,649        4,906,580,846
                                                                                              premiums
   Pembayaran premi                                                            Payments for reinsurance
                                   ( 4,566,005,566 )    ( 4,110,155,559 )
   reasuransi                                                                                 premiums
   Penerimaan pengembalian                                                 Income taxes refunded (paid)
   (pembayaran) pajak                                                           from operating activities
                                     ( 211,242,797 )        ( 76,428,478 )
   penghasilan dari aktivitas
   operasi
   Penerimaan (pengeluaran)                                                    Other cash inflows (outflows)
   kas lainnya dari aktivitas                                              0       from operating activities
   operasi
   Jumlah arus kas bersih                                                             Total net cash flows
   yang diperoleh dari                                                             received from (used in)
                                      2,077,589,286          719,996,809
   (digunakan untuk) aktivitas                                                         operating activities
   operasi
Arus kas dari aktivitas                                                           Cash flows from investing
investasi                                                                                             activities
   Penerimaan dari penjualan                                                     Proceeds from disposal of
                                         84,229,635           55,591,493
   properti investasi                                                                  investment properties
   Pembayaran untuk perolehan                                                   Payments for acquisition of
                                     ( 231,103,751 )      ( 101,238,399 )
   properti investasi                                                                  investment properties
   Penerimaan dividen dari                                                         Dividends received from
                                         13,551,808           24,208,068
   aktivitas investasi                                                                    investing activities
   Penerimaan bunga dari                                                             Interests received from
                                        601,645,365          227,915,138
   aktivitas investasi                                                                    investing activities
   Penerimaan (pengeluaran)                                                    Other cash inflows (outflows)
   kas lainnya dari aktivitas      ( 2,664,495,404 )      ( 573,480,636 )           from investing activities
   investasi
   Jumlah arus kas bersih                                                             Total net cash flows
   yang diperoleh dari                                                             received from (used in)
                                   ( 2,196,172,347 )      ( 367,004,336 )
   (digunakan untuk) aktivitas                                                         investing activities
   investasi
Arus kas dari aktivitas                                                        Cash flows from financing
pendanaan                                                                                        activities
   Pembayaran dividen dari                                                Dividends paid from financing
                                     ( 153,651,868 )      ( 142,310,172 )
   aktivitas pendanaan                                                                         activities
   Penerimaan (pengeluaran)                                               Other cash inflows (outflows)
   kas lainnya dari aktivitas            53,130,232       ( 109,409,308 )       from financing activities
   pendanaan
   Jumlah arus kas bersih                                                             Total net cash flows
   yang diperoleh dari                                                             received from (used in)
                                     ( 100,521,636 )      ( 251,719,480 )
   (digunakan untuk) aktivitas                                                         financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                               Total net increase (decrease)
                                     ( 219,104,697 )         101,272,993
bersih kas dan setara kas                                                 in cash and cash equivalents
Kas dan setara kas arus kas,                                             Cash and cash equivalents cash
                                        608,986,099          545,991,675
awal periode                                                                flows, beginning of the period
Efek perubahan nilai kurs pada                                           Effect of exchange rate changes
                                                               3,527,103
kas dan setara kas                                                          on cash and cash equivalents
Kas dan setara kas arus kas,                                                 Cash and cash equivalents
                                        389,881,402          650,791,771
akhir periode                                                             cash flows, end of the period
Page 12
[6610000] Explanation for Significant Accounting Policy - Insurance Industry
Page 13
[6611000] Notes to the financial statements - Property, Plant, and Equipement - Insurance Industry - Current Year

30 September 2023

Aset tetap                                                                                                                                                                                 Property, plant, and equipment
                                              Aset tetap, awal      Penambahan aset          Pengurangan aset        Reklasifikasi aset     Penjabaran laporan       Aset tetap, akhir
                                                 periode                 tetap                    tetap                    tetap            keuangan aset tetap          periode
                                                                                                                                                 Translation
                                             Property, plant, and                                                    Reclassifications of                           Property, plant, and
                                                                    Addition in property,   Disposals in property,                              adjustment in
                                            equipment, beginning                                                     property, plant, and                             equipment, end
                                                                    plant, and equipment    plant, and equipment                             property, plant, and
                                                   period                                                                equipment                                        period
                                                                                                                                                 equipment
Nilai perolehan,   Tanah, dimiliki                                                                                                                                                          Land, directly owned    Carrying amount,
                                                  729,208,749                                                                                     102,326,262             831,535,011
kotor              langsung                                                                                                                                                                                                    gross
                   Bangunan dan                                                                                                                                                                Building and
                   fasilitasnya, dimiliki                                                                                                                                                         leasehold
                                                  338,274,371                  877,095                                                           ( 8,614,831 )            330,536,635
                   langsung                                                                                                                                                           improvement, directly
                                                                                                                                                                                                     owned
                   Mesin dan peralatan,                                                                                                                                                      Machinery and
                   dimiliki langsung              119,646,903              10,369,586                                                                ( 34,235 )           129,982,254   equipment, directly
                                                                                                                                                                                                     owned
                   Perabot dan                                                                                                                                                          Furniture and office
                   peralatan kantor,                77,800,038                 220,018                ( 18,158 )        ( 36,662,618 )               8,311,332             49,650,612   equipment, directly
                   dimiliki langsung                                                                                                                                                                 owned
                   Kendaraan                                                                                                                                                          Motor vehicle, directly
                   bermotor, dimiliki             589,749,251             144,291,552         ( 120,896,731 )               35,912,617                                    649,056,689                owned
                   langsung
                   Lainnya, dimiliki                                                                                                                                                       Others, directly owned
                                                     7,590,404             44,630,821                                                                                      52,221,225
                   langsung
                   Dimiliki langsung            1,862,269,716             200,389,072         ( 120,914,889 )               ( 750,001 )           101,988,528           2,042,982,426           Directly owned
                   Aset tetap                                                                                                                                                              Property, plant, and
                                                1,862,269,716             200,389,072         ( 120,914,889 )               ( 750,001 )           101,988,528           2,042,982,426
                                                                                                                                                                                                     equipment
Akumulasi          Bangunan dan                                                                                                                                                                     Building and    Carrying amount,
depresiasi         fasilitasnya, dimiliki                                                                                                                                                              leasehold        accumulated
                                                    92,953,549               5,501,983                                                               ( 22,539 )            98,432,993
                   langsung                                                                                                                                                                improvement, directly         depreciation
                                                                                                                                                                                                          owned
                   Mesin dan peralatan,                                                                                                                                                          Machinery and
                   dimiliki langsung                89,038,545               1,111,739                                                                    5,437            90,155,721        equipment, directly
                                                                                                                                                                                                          owned
                   Perabot dan                                                                                                                                                               Furniture and office
                   peralatan kantor,                68,297,031               7,829,216                 ( 9,946 )                                     ( 40,698 )            76,075,603        equipment, directly
                   dimiliki langsung                                                                                                                                                                      owned
Page 14
                  Kendaraan                                                                                         Motor vehicle, directly
                  bermotor, dimiliki    161,629,641    47,201,179   ( 57,604,624 )    20,198,834      171,425,030                  owned
                  langsung
                  Lainnya, dimiliki                                                                                 Others, directly owned
                                          6,956,506      505,970                     ( 5,476,958 )      1,985,518
                  langsung
                  Dimiliki langsung     418,875,272    62,150,087   ( 57,614,570 )    14,664,076      438,074,865      Directly owned
                  Aset tetap                                                                                       Property, plant, and
                                        418,875,272    62,150,087   ( 57,614,570 )    14,664,076       438,074,865
                                                                                                                            equipment
Nilai perolehan   Aset tetap                                                                                       Property, plant, and       Carrying amount
                                       1,443,394,444                                                 1,604,907,561
                                                                                                                            equipment
Page 15
[6611000] Notes to the financial statements - Property, Plant, and Equipement - Insurance Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                                       Property, plant, and equipment
                                                                                                                                        Penjabaran
                                           Aset tetap, awal      Penambahan aset         Pengurangan aset       Reklasifikasi aset        laporan          Revaluasi aset         Aset tetap, akhir
                                              periode                 tetap                   tetap                   tetap            keuangan aset           tetap                  periode
                                                                                                                                            tetap
                                                                                                                                         Translation
                                          Property, plant, and   Addition in property,      Disposals in        Reclassifications of                        Revaluation of       Property, plant, and
                                                                                                                                        adjustment in
                                         equipment, beginning         plant, and         property, plant, and   property, plant, and                      property, plant, and     equipment, end
                                                                                                                                       property, plant,
                                                period               equipment               equipment              equipment                                 equipment                period
                                                                                                                                       and equipment
Nilai perolehan,   Tanah, dimiliki                                                                                                                                                                            Land, directly   Carrying amount,
                                               727,934,780                                                                                                       1,273,969            729,208,749
kotor              langsung                                                                                                                                                                                           owned               gross
                   Bangunan dan                                                                                                                                                                                Building and
                   fasilitasnya,                                                                                                                                                                                  leasehold
                                               147,893,734             17,069,933                                     48,346,195           2,009,303          122,955,206             338,274,371
                   dimiliki langsung                                                                                                                                                                          improvement,
                                                                                                                                                                                                             directly owned
                   Mesin dan                                                                                                                                                                                Machinery and
                   peralatan, dimiliki         115,978,181               7,495,306          ( 4,092,988 )                 266,404                                                     119,646,903       equipment, directly
                   langsung                                                                                                                                                                                           owned
                   Perabot dan                                                                                                                                                                          Furniture and office
                   peralatan kantor,            63,957,254               4,998,070              ( 16,187 )              8,860,901                                                       77,800,038      equipment, directly
                   dimiliki langsung                                                                                                                                                                                  owned
                   Kendaraan                                                                                                                                                                                 Motor vehicle,
                   bermotor, dimiliki          464,078,045            196,270,163                                  ( 71,300,931 )             701,974                                 589,749,251            directly owned
                   langsung
                   Lainnya, dimiliki                                                                                                                                                                        Others, directly
                                                85,861,355             37,900,354               ( 90,000 )       ( 116,081,305 )                                                         7,590,404
                   langsung                                                                                                                                                                                           owned
                   Dimiliki langsung        1,605,703,349             263,733,826           ( 4,199,175 )        ( 129,908,736 )           2,711,277          124,229,175           1,862,269,716          Directly owned
                   Aset tetap                                                                                                                                                                             Property, plant,
                                            1,605,703,349             263,733,826           ( 4,199,175 )        ( 129,908,736 )           2,711,277          124,229,175           1,862,269,716
                                                                                                                                                                                                           and equipment
Akumulasi          Bangunan dan                                                                                                                                                                                Building and    Carrying amount,
depresiasi         fasilitasnya,                                                                                                                                                                                  leasehold        accumulated
                                                30,625,641             64,382,179                                   ( 2,684,452 )             630,181                                   92,953,549
                   dimiliki langsung                                                                                                                                                                          improvement,          depreciation
                                                                                                                                                                                                             directly owned
                   Mesin dan                                                                                                                                                                                Machinery and
                   peralatan, dimiliki          86,177,091               6,929,213          ( 4,067,759 )                                                                               89,038,545      equipment, directly
                   langsung                                                                                                                                                                                           owned
                   Perabot dan                                                                                                                                                                          Furniture and office
Page 16
                  peralatan kantor,      55,649,957     12,663,261      ( 16,187 )                                68,297,031    equipment, directly
                  dimiliki langsung                                                                                                          owned
                  Kendaraan                                                                                                         Motor vehicle,
                  bermotor, dimiliki    147,034,993     51,288,057                   ( 36,693,409 )              161,629,641        directly owned
                  langsung
                  Lainnya, dimiliki                                                                                                Others, directly
                                         28,145,411      6,854,197                   ( 28,043,102 )                6,956,506
                  langsung                                                                                                                 owned
                  Dimiliki langsung     347,633,093    142,116,907   ( 4,083,946 )   ( 67,420,963 )   630,181    418,875,272      Directly owned
                  Aset tetap                                                                                                      Property, plant,
                                        347,633,093    142,116,907   ( 4,083,946 )   ( 67,420,963 )   630,181    418,875,272
                                                                                                                                  and equipment
Nilai perolehan   Aset tetap                                                                                                      Property, plant,    Carrying amount
                                       1,258,070,256                                                            1,443,394,444
                                                                                                                                  and equipment
Page 17
[6611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - Insurance Industry
Page 18
[6710000] Statement of source and distribution of Zakat Fund - Sharia
Insurance
Page 19
[6720000] Statement of Changes in Saving Fund
Page 20
[6800000] Statement for use and source of Benevolent Funds

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