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Financial statement Text extracted BBKP

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Page 1
Nomor Surat                       10016/DAPJ/VII/2023
Nama Emiten                       PT Bank KB Bukopin Tbk
Kode Emiten                       BBKP
Perihal                           Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit



Perseroan dengan ini menyampaikan laporan keuangan untuk periode 6 Bulan yang berakhir pada 30/06/2023 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. KB          Financing        Jakarta         1983          Aktif                  438.784    JUTAAN        IDR        97.03
      Bukopin          Activity
      Finance
 2    PT. Bank KB     Perbankan        Jakarta        1990            Aktif              6.865.264     JUTAAN        IDR         92.78
      Bukopin
      Syariah




 Dokumen ini merupakan dokumen resmi PT Bank KB Bukopin Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. PT

                         Bank KB Bukopin Tbk bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
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[1000000] General information

Informasi umum                                                                   General information
                                                 30 June 2023
Nama entitas                         PT Bank KB Bukopin Tbk                                        Entity name
Penjelasan perubahan nama dari akhir                                     Explanation of change in name from
periode laporan sebelumnya                                                 the end of the preceding reporting
                                                                                                         period
Kode entitas                           BBKP                                                         Entity code
Nomor identifikasi entitas             AA471                                      Entity identification number
Industri utama entitas                 Keuangan dan Syariah /                              Entity main industry
                                       Financial and Sharia
Standar akutansi yang dipilih          PSAK                                  Selected accounting standards
Sektor                                 G. Financials                                                    Sector
Subsektor                              G1. Banks                                                   Subsector
Industri                               G11. Banks                                                     Industry
Subindustri                            G111. Banks                                               Subindustry
Informasi pemegang saham                                                  Controlling shareholder information
                                       Foreign Corporation
pengendali
Jenis entitas                          Local Company - Indonesia                                  Type of entity
                                       Jurisdiction
Jenis efek yang dicatatkan             Saham dan Obligasi / Stock and                  Type of listed securities
                                       Bond
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 II / Second Quarter
keuangan                                                                                           submissions
Tanggal awal periode berjalan          January 01, 2023                               Current period start date
Tanggal akhir periode berjalan         June 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       June 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      Jutaan / In Million                                              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               Tidak / No                                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
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Nama partner audit tahun berjalan                                         Name of current year audit signing
                                                                                                     partner
Lama tahun penugasan partner yang                                          Number of years served as audit
menandatangani                                                                              signing partner
Auditor tahun sebelumnya              Kosasih, Nurdiyaman, Tjahjo &                       Prior year auditor
                                      Rekan
Nama partner audit tahun sebelumnya                                         Name of prior year audit signing
                                      Denny Susanto
                                                                                                         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.
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[4220000] Statement of financial position presented using order of liquidity -
Financial and Sharia Industry

Laporan posisi keuangan                                       Statement of financial position
                                  30 June 2023        31 December 2022
Aset                                                                                                Assets
  Kas                                     451,343               524,320                            Cash
  Giro pada bank lain                                                    Current accounts with other
                                                                                                  banks
      Giro pada bank lain pihak                                               Current accounts with
                                          349,858               668,412
      ketiga                                                                other banks third parties
      Giro pada bank lain pihak                                               Current accounts with
                                           49,154                75,647
      berelasi                                                           other banks related parties
      Cadangan kerugian                                                   Allowance for impairment
      penurunan nilai pada giro             ( 300 )               ( 89 )           losses for current
      pada bank lain                                                       accounts with other bank
   Efek-efek yang                                                               Marketable securities
   diperdagangkan
      Efek-efek yang                                                        Marketable securities third
      diperdagangkan pihak             17,845,645             4,051,263                         parties
      ketiga
      Cadangan kerugian                                                      Allowance for impairment
      penurunan nilai pada                                                       losses for marketable
                                             ( 53 )                ( 76 )
      efek-efek yang                                                                         securities
      diperdagangkan
   Tagihan akseptasi                                                            Acceptance receivables
      Tagihan akseptasi pihak                                                 Acceptance receivables
                                             4,397               17,346
      ketiga                                                                                third parties
      Cadangan kerugian                                                      Allowance for impairment
      penurunan nilai pada                   ( 54 )               ( 211 )        losses for acceptance
      tagihan akseptasi                                                                      receivables
   Tagihan derivatif                                                               Derivative receivables
      Tagihan derivatif pihak                                                    Derivative receivables
                                             2,079                 9,254
      ketiga                                                                                third parties
   Pinjaman yang diberikan                                                                           Loans
      Pinjaman yang diberikan                                                       Loans third parties
                                       46,178,145            49,822,101
      pihak ketiga
      Pinjaman yang diberikan                                                    Loans related parties
                                        1,024,863               761,333
      pihak berelasi
      Cadangan kerugian                                                      Allowance for impairment
      penurunan nilai pada           ( 3,271,229 )         ( 1,626,676 )             losses for loans
      pinjaman yang diberikan
   Aset keuangan lainnya                       15                    15             Other financial assets
   Obligasi pemerintah                  5,612,283             5,746,279                Government bonds
   Uang muka                              357,933                88,722                         Advances
   Biaya dibayar dimuka                   460,603               311,314                 Prepaid expenses
   Aset pajak tangguhan                 2,741,260             1,942,151               Deferred tax assets
   Goodwill                               189,482               189,338                          Goodwill
   Aset takberwujud selain                                                   Intangible assets other than
                                           11,120                12,656
   goodwill                                                                                       goodwill
   Aset tetap                                                                         Property, plant, and
                                        3,315,792             3,396,202
                                                                                               equipment
   Agunan yang diambil alih             2,782,440             2,858,081                 Foreclosed assets
   Aset lainnya                         2,802,683             4,826,709                      Other assets
   Jumlah aset                         87,508,294            89,995,352                      Total assets
Liabilitas, dana syirkah                                                     Liabilities, temporary syirkah
Page 5
temporer dan ekuitas                                                              funds and equity
   Liabilitas                                                                          Liabilities
      Liabilitas segera                                                     Obligations due
                                        416,529       388,522
                                                                                 immediately
      Simpanan nasabah                                              Customers deposits
         Giro                                                       Current accounts
            Giro pihak ketiga                                    Current accounts
                                       2,137,702      314,576
                                                                        third parties
             Giro pihak berelasi                                 Current accounts
                                        598,646     3,263,350
                                                                     related parties
         Tabungan                                                                Savings
             Tabungan pihak                                           Savings third
                                       6,376,997    6,945,915
             ketiga                                                            parties
             Tabungan pihak                                        Savings related
                                         12,193         9,870
             berelasi                                                          parties
         Deposito berjangka                                             Time deposits
             Deposito berjangka                                Time deposits third
                                      37,704,303   41,372,813
             pihak ketiga                                                      parties
             Deposito berjangka                                      Time deposits
                                         53,875        55,846
             pihak berelasi                                          related parties
     Simpanan dari bank lain                                      Other banks deposits
         Simpanan dari bank                                     Other banks deposits
                                       7,497,490   10,121,907
         lain pihak berelasi                                              related parties
         Simpanan dari bank                                     Other banks deposits
                                        238,675       259,468
         lain pihak ketiga                                                   third parties
     Liabilitas derivatif                                            Derivative payables
         Liabilitas derivatif pihak                               Derivative payables
                                           2,866       12,259
         ketiga                                                              third parties
     Liabilitas akseptasi                                         Acceptance liabilities
         Liabilitas akseptasi                                    Acceptance liabilities
                                           4,397       17,346
         pihak ketiga                                                        third parties
     Pinjaman yang diterima                                                     Borrowings
         Pinjaman yang                                                Borrowings third
                                       3,739,774    4,666,549
         diterima pihak ketiga                                                     parties
         Pinjaman yang                                             Borrowings related
                                       6,533,582    6,533,582
         diterima pihak berelasi                                                   parties
     Utang pajak                          63,158       56,495                 Taxes payable
     Liabilitas lainnya                1,367,933    1,367,531                 Other liabilities
     Pinjaman subordinasi                                            Subordinated loans
         Pinjaman subordinasi                                     Subordinated loans
                                       3,395,094    3,392,718
         pihak ketiga                                                        third parties
     Jumlah liabilitas                70,143,214   78,778,747               Total liabilities
   Ekuitas                                                                                 Equity
     Ekuitas yang                                                  Equity attributable to
     diatribusikan kepada                                      equity owners of parent
     pemilik entitas induk                                                              entity
         Saham biasa                  19,000,000    7,000,000          Common stocks
         Tambahan modal                                              Additional paid-in
                                       8,286,428    8,286,428
         disetor                                                                    capital
         Uang muka setoran                                        Advances in capital
                                              0     3,000,000
         modal                                                                       stock
         Cadangan revaluasi            1,605,649    1,605,649 Revaluation reserves
         Cadangan perubahan                                   Reserve for changes in
         nilai wajar aset                                       fair value of fair value
         keuangan nilai wajar            34,719         2,625              through other
         melalui pendapatan                                   comprehensive income
         komprehensif lainnya                                           financial assets
         Saldo laba                                               Retained earnings
Page 6
      (akumulasi kerugian)                                                  (deficit)
         Saldo laba yang                                         Unappropriated
         belum ditentukan     ( 11,557,367 )   ( 8,673,269 )   retained earnings
         penggunaannya
      Jumlah ekuitas yang                                             Total equity
      diatribusikan kepada                                   attributable to equity
                                17,369,429      11,221,433
      pemilik entitas induk                                       owners of parent
                                                                              entity
   Kepentingan                                                Non-controlling interests
                                   ( 4,349 )       ( 4,828 )
   non-pengendali
   Jumlah ekuitas               17,365,080      11,216,605                  Total equity
Jumlah liabilitas, dana                                        Total liabilities, temporary
syirkah temporer dan            87,508,294      89,995,352      syirkah funds and equity
ekuitas
Page 7
[4312000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by nature - Financial and Sharia Industry

Laporan laba rugi dan penghasilan                     Statement of profit or loss and other
komprehensif lain                                                 comprehensive income
                                  30 June 2023         30 June 2022
Pendapatan dan beban                                                              Operating income and
operasional                                                                                      expenses
  Pendapatan bunga                      2,402,851            1,997,840                  Interest income
  Beban bunga                        ( 2,083,028 )        ( 1,366,759 )              Interest expenses
  Pendapatan sekuritas                                                              Securities income
      Keuntungan (kerugian)                                              Realised gains (losses) on
      dari transaksi                                                          trading of marketable
                                          123,684             ( 50,965 )
      perdagangan efek yang                                                                securities
      telah direalisasi
  Pendapatan operasional                                                    Other operating income
  lainnya
      Pendapatan provisi dan                                                       Provisions and
      komisi dari transaksi                                            commissions income from
                                          120,200              167,496
      lainnya selain kredit                                               transactions other than
                                                                                             loan
      Keuntungan (kerugian)                                            Gains (losses) on changes
      selisih kurs mata uang               35,644               38,107 in foreign exchange rates
      asing
      Pendapatan operasional                                              Other operating income
                                           33,531               70,494
      lainnya
   Pemulihan penyisihan                                                     Recovery of impairment
   kerugian penurunan nilai                                                                        loss
      Pemulihan penyisihan                                                 Recovery of impairment
      kerugian penurunan nilai       ( 3,244,595 )        ( 3,930,680 )     loss of financial assets
      aset keuangan
      Pemulihan penyisihan                                                    Recovery of estimated
      estimasi kerugian atas                ( 819 )               4,935   loss of commitments and
      komitmen dan kontinjensi                                                           contingency
   Pembentukan kerugian                                                   Allowances for impairment
   penurunan nilai                                                                               losses
      Pembentukan penyisihan                                             Allowances for impairment
      kerugian penurunan nilai          ( 14,449 )            ( 36,759 )     losses on non-earnings
      aset non-produktif                                                                       assets
   Beban operasional lainnya                                               Other operating expenses
      Beban umum dan                                                                    General and
                                       ( 465,103 )          ( 453,475 )
      administrasi                                                          administrative expenses
      Beban sewa,                                                            Rent, maintenance and
      pemeliharaan, dan                ( 124,448 )          ( 192,795 )      improvement expenses
      perbaikan
      Beban operasional                                                          Other operating
                                       ( 467,229 )          ( 467,814 )
      lainnya                                                                            expenses
Jumlah laba operasional              ( 3,683,761 )        ( 4,220,375 )     Total profit from operation
Pendapatan dan beban bukan                                                  Non-operating income and
operasional                                                                                     expense
   Beban bukan operasional                ( 5,533 )          ( 34,512 )     Non-operating expenses
Jumlah laba (rugi) sebelum                                                 Total profit (loss) before tax
                                     ( 3,689,294 )        ( 4,254,887 )
pajak penghasilan
Pendapatan (beban) pajak                  805,675              930,489            Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                  Total profit (loss) from
                                     ( 2,883,619 )        ( 3,324,398 )
yang dilanjutkan                                                                 continuing operations
Jumlah laba (rugi)                   ( 2,883,619 )        ( 3,324,398 )               Total profit (loss)
Page 8
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
        Jumlah pendapatan                                                          Total other
        komprehensif lainnya                                         comprehensive income
        yang akan direklasifikasi         32,094        ( 51,167 ) that may be reclassified
        ke laba rugi, setelah                                      to profit or loss, after tax
        pajak
    Jumlah pendapatan                                                Total other comprehensive
    komprehensif lainnya,                 32,094        ( 51,167 )             income, after tax
    setelah pajak
Jumlah laba rugi komprehensif        ( 2,851,525 )   ( 3,375,565 )   Total comprehensive income
Laba (rugi) yang dapat                                                 Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                             Profit (loss) attributable to
                                     ( 2,884,098 )   ( 3,324,726 )
    diatribusikan ke entitas induk                                                    parent entity
    Laba (rugi) yang dapat                                             Profit (loss) attributable to
    diatribusikan ke kepentingan              479             328       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   ( 2,852,004 )   ( 3,375,893 )    attributable to parent entity
    induk
    Laba rugi komprehensif yang                                         Comprehensive income
    dapat diatribusikan ke                    479             328 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                15              49      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             15              49      share from continuing
        dilanjutkan                                                                operations
Page 9
[4410000] Statement of changes in equity - Financial and Sharia Industry - Current Year

30 June 2023


Laporan perubahan ekuitas                                                                                                                                                                                                                                                       Statement of changes in equity
                                                                                                                                              Cadangan perubahan
                                                                                                                                                  nilai wajar aset        Saldo laba yang belum      Ekuitas yang dapat
                                                                       Tambahan modal            Uang muka setoran                                                                                                               Kepentingan
                                                  Saham biasa                                                          Cadangan revaluasi     keuangan nilai wajar              ditentukan          diatribusikan kepada                                 Ekuitas
                                                                           disetor                    modal                                                                                                                     non-pengendali
                                                                                                                                               melalui pendapatan            penggunaannya              entitas induk
                                                                                                                                              komprehensif lainnya
                                                                                                                                              Reserve for changes in
                                                                                                                                               fair value of fair value
                                                                                                 Advances in capital                                                      Unappropriated retained   Equity attributable to
                                                  Common stocks     Additional paid-in capital                         Revaluation reserves          through other                                                           Non-controlling interests   Equity
                                                                                                       stock                                                                    earnings               parent entity
                                                                                                                                              comprehensive income
                                                                                                                                                   financial assets
Posisi ekuitas                                                                                                                                                                                                                                                                                               Equity position
  Saldo awal periode sebelum penyajian kembali          7,000,000                8,286,428                3,000,000              1,605,649                       2,625             ( 8,673,269 )             11,221,433                     ( 4,828 )      11,216,605    Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                          7,000,000                8,286,428                3,000,000              1,605,649                       2,625             ( 8,673,269 )             11,221,433                     ( 4,828 )      11,216,605          Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                                      ( 2,884,098 )           ( 2,884,098 )                         479     ( 2,883,619 )                                         Profit (loss)
  Pendapatan komprehensif lainnya                                                                                                                              32,094                                            32,094                                        32,094                        Other comprehensive income
  Penerbitan saham biasa                               12,000,000                                                                                                                                            12,000,000                                    12,000,000                          Issuance of common stocks
  Setoran modal dari kepentingan non-pengendali                                                        ( 3,000,000 )                                                                                       ( 3,000,000 )                                 ( 3,000,000 )    Stock subscription from non-controlling interests
  Posisi ekuitas, akhir periode                        19,000,000                8,286,428                        0              1,605,649                     34,719            ( 11,557,367 )              17,369,429                     ( 4,349 )      17,365,080                 Equity position, end of the period
Page 10
[4410000] Statement of changes in equity - Financial and Sharia Industry - Prior Year

30 June 2022


Laporan perubahan ekuitas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 Statement of changes in equity
                                                                                                                                                                                                                                                                    Cadangan perubahan nilai                                                                                                                                                                                                                                                                                    Saldo laba yang telah            Saldo laba yang telah
                                                                                                                                                                                                                                                                                                     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                ditentukan                       ditentukan                   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         Proforma ekuitas                                    Ekuitas
                                                                                                                                                                                                                                       penjabaran                    wajar melalui pendapatan                                          berbasis saham                   arus kas                                                                         lainnya                                                 non-pengendali lainnya              ekuitas lainnya          penggunaannya-cadangan           penggunaannya-cadangan           ditentukan penggunaannya                                                              non-pengendali
                                                                                                                                                                                                                                                                                                       instrumen ekuitas                                                                                 pasti                                                                        non-pengendali                                                                                                                                                                               entitas induk
                                                                                                                                                                                                                                                                       komprehensif lainnya                                                                                                                                                                                                                                                                                       umum dan wajib                        khusus
                                                                                                                                                                                                                                                                     Reserve for changes in fair
                                                                                                                                                                                                                                                                                                    Reserve of gains (losses)                                                                                                                                                    Difference in value of equity                                                                  Appropriated retained
                                                                                                                                                                                                                                     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                                                                      earnings-general and legal                                                                                                     Proforma equity       Non-controlling interests    Equity
                                                                                                                                                                                                                                   differences on translation       other comprehensive income                                            payments                                               of defined benefit plans                                                                                        non-controlling interests              transactions                                           earnings-specific reserves               earnings                        entity
                                                                                                                                                                                                                                                                                                          instruments                                                                                                                                                              non-controlling interests                                                                           reserves
                                                                                                                                                                                                                                                                           financial assets
Posisi ekuitas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        Equity position
  Saldo awal periode sebelum penyajian kembali                  7,000,000                                         8,286,428                                                                                            1,527,812                                                        57,330                                                                                                                                                                                                                                                                                                                                                              ( 3,665,882 )                  13,205,688                                                     216       13,205,904     Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                                  7,000,000                      0                  8,286,428                       0                                0                   0               1,527,812                                0                       57,330                                  0                            0                             0                             0                      0                            0                               0                               0                            0                                0                                0               ( 3,665,882 )                  13,205,688                          0                          216       13,205,904           Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               ( 3,324,726 )                ( 3,324,726 )                                                    328     ( 3,324,398 )                                         Profit (loss)
  Pendapatan komprehensif lainnya                                                                                                                                                                                                                                                   ( 51,167 )                                                                                                                                                                                                                                                                                                                                                                                               ( 51,167 )                                                               ( 51,167 )                       Other comprehensive income
  Posisi ekuitas, akhir periode                                 7,000,000                      0                  8,286,428                       0                                0                   0               1,527,812                                0                       6,163                                   0                            0                             0                             0                      0                            0                               0                               0                            0                                0                                0               ( 6,990,608 )                   9,829,795                          0                          544        9,830,339                  Equity position, end of the period
Page 11
[4510000] Statement of cash flows, direct method - Financial and Sharia
Industry

Laporan arus kas                                                       Statement of cash flows
                                   30 June 2023        30 June 2022
Arus kas dari aktivitas operasi                                            Cash flows from operating
                                                                                               activities
   Arus kas sebelum                                                     Cash flows before changes
   perubahan dalam aset dan                                                in operating assets and
   liabilitas operasi                                                                      liabilities
       Penerimaan bunga, hasil                                               Interest, investment
       investasi, provisi, dan           2,427,669           1,930,595          income, fees and
       komisi                                                              commissions received
       Pembayaran bunga dan                                             Payments Of Interest And
       bonus, provisi dan komisi      ( 2,100,551 )       ( 1,379,112 )          Bonus Fees And
                                                                                    Commissions
       Penerimaan kembali aset                                           Recoveries of written off
       yang telah                          152,482              95,465                     assets
       dihapusbukukan
       Pembayaran gaji dan                                               Payments for salaries and
                                        ( 433,386 )         ( 587,524 )
       tunjangan                                                                         allowances
       Pembayaran beban                                                         Payments for other
                                        ( 244,377 )       ( 3,021,262 )
       operasional lainnya                                                      operating expenses
       Penerimaan pendapatan                                                          Receipts from
                                           ( 1,702 )           188,765
       non-operasional                                                       non-operating income
   Penurunan (kenaikan) aset                                                  Decrease (increase) in
   operasi                                                                           operating assets
       Penurunan (kenaikan)                                                 Decrease (increase) in
                                         3,196,939           2,377,125
       efek yang diperdagangkan                                              marketable securities
       Penurunan (kenaikan)                                                 Decrease (increase) in
                                         ( 12,792 )            ( 5,352 )
       tagihan akseptasi                                                   acceptance receivables
       Penurunan (kenaikan)                                                 Decrease (increase) in
                                         1,745,785           4,124,828
       pinjaman yang diberikan                                                                loans
       Penurunan (kenaikan)                                                 Decrease (increase) in
                                        ( 488,596 )              20,535
       aset lainnya                                                                    other assets
   Kenaikan (penurunan)                                                        Increase (decrease) in
   liabilitas operasi                                                             operating liabilities
       Kenaikan (penurunan)                                                 Increase (decrease) in
       liabilitas segera                    32,183             351,605              obligations due
                                                                                        immediately
      Kenaikan (penurunan) giro                                             Increase (decrease) in
      dan tabungan simpanan           ( 1,408,173 )         ( 996,962 )       current accounts and
      nasabah                                                                    customers savings
      Kenaikan (penurunan)                                                  Increase (decrease) in
      deposito berjangka              ( 3,670,481 )       ( 5,763,840 ) customers time deposits
      nasabah
      Kenaikan (penurunan)                                                  Increase (decrease) in
      simpanan dari bank lain         ( 2,645,209 )          6,809,752          other banks saving
                                                                                           deposits
      Kenaikan (penurunan)                                                  Increase (decrease) in
                                         ( 12,950 )            ( 5,418 )
      liabilitas akseptasi                                                   acceptance payables
      Kenaikan (penurunan)                                                  Increase (decrease) in
                                            56,294          ( 114,495 )
      liabilitas lainnya                                                            other liabilities
   Jumlah arus kas bersih                                                        Total net cash flows
   yang diperoleh dari                                                       received from (used in)
                                      ( 3,406,865 )          4,024,705
   (digunakan untuk) aktivitas                                                    operating activities
   operasi
Arus kas dari aktivitas                                                      Cash flows from investing
Page 12
investasi                                                                                  activities
   Penerimaan dari penjualan                                           Proceeds from disposal
   (perolehan) aset tetap             ( 23,270 )       100,228     (acquisition) of property and
                                                                                      equipment
   Penerimaan dari penjualan                                           Proceeds from disposal
   (perolehan) aset takberwujud        ( 8,721 )          ( 23 )      (acquisition) of intangible
   selain goodwill                                                   assets other than goodwill
   Pencairan (penempatan)                                            Withdrawal (placement) of
   efek-efek yang                 ( 13,889,768 )   ( 5,274,447 )         marketable securities
   diperdagangkan
   Jumlah arus kas bersih                                                Total net cash flows
   yang diperoleh dari                                                received from (used in)
                                  ( 13,921,759 )   ( 5,174,242 )
   (digunakan untuk) aktivitas                                            investing activities
   investasi
Arus kas dari aktivitas                                              Cash flows from financing
pendanaan                                                                               activities
   Kenaikan (penurunan) efek                                           Increase (decrease) in
                                              0     ( 629,599 )
   yang diterbitkan                                                          securities issued
   Penerimaan pinjaman yang                                         Proceeds from borrowings
                                          7,093      4,078,663
   diterima
   Pembayaran pinjaman yang                                           Payments for borrowings
                                     ( 933,867 )      ( 18,521 )
   diterima
   Penerimaan dari penerbitan                                       Proceeds from issuance of
                                    12,000,000
   saham baru                                                                      new stocks
   Penerimaan setoran modal                                             Proceeds from capital
                                   ( 3,000,000 )
                                                                                 contributions
   Jumlah arus kas bersih                                               Total net cash flows
   yang diperoleh dari                                               received from (used in)
                                      8,073,226      3,430,543
   (digunakan untuk) aktivitas                                           financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                       Total net increase (decrease)
                                   ( 9,255,398 )     2,281,006
bersih kas dan setara kas                                         in cash and cash equivalents
Kas dan setara kas arus kas,                                     Cash and cash equivalents cash
                                    17,589,551      16,460,050
awal periode                                                        flows, beginning of the period
Efek perubahan nilai kurs pada                                   Effect of exchange rate changes
                                     ( 139,707 )       ( 1,708 )
kas dan setara kas                                                  on cash and cash equivalents
Kas dan setara kas arus kas,                                         Cash and cash equivalents
                                      8,194,446     18,739,348
akhir periode                                                     cash flows, end of the period
Page 13
[4610000] Explanation for Significant Accounting Policy - Financial and Sharia Industry
Page 14
[4611000] Notes to the financial statements - Property, Plant, and Equipement - Financial and Sharia Industry - Current Year

30 June 2023

Aset tetap                                                                                                                                                                       Property, plant, and equipment
                                                        Aset tetap, awal periode   Penambahan aset tetap          Pengurangan aset tetap     Aset tetap, akhir periode
                                                          Property, plant, and
                                                                                   Addition in property, plant,    Disposals in property,      Property, plant, and
                                                         equipment, beginning
                                                                                         and equipment             plant, and equipment       equipment, end period
                                                                 period
Nilai perolehan, kotor   Tanah, dimiliki langsung                   2,433,852                         39,602                   ( 48,317 )                 2,425,137         Land, directly owned       Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                      Building and leasehold
                                                                    1,163,094                         62,728                   ( 65,812 )                 1,160,010
                         dimiliki langsung                                                                                                                          improvement, directly owned
                         Perabot dan peralatan                                                                                                                               Furniture and office
                                                                      722,539                          7,385                       ( 915 )                  729,009
                         kantor, dimiliki langsung                                                                                                                    equipment, directly owned
                         Kendaraan bermotor, dimiliki                                                                                                                     Motor vehicle, directly
                                                                        26,820                        19,653                     ( 2,821 )                   43,652
                         langsung                                                                                                                                                          owned
                         Dimiliki langsung                          4,346,305                       129,368                  ( 117,865 )                  4,357,808              Directly owned
                         Bangunan, aset hak guna                      231,938                         2,672                    ( 24,148 )                   210,462 Building, right of use assets
                         Mesin, aset hak guna                                                                                                                            Machinery, right of use
                                                                        10,304                              42                   ( 9,839 )                      507
                                                                                                                                                                                           assets
                         Kendaraan bermotor, aset                                                                                                                     Motor vehicle, rights of use
                                                                        44,023                               0                     ( 718 )                   43,305
                         hak guna                                                                                                                                                          assets
                         Perabot dan peralatan                                                                                                                               Furniture and office
                         kantor, aset hak guna                          13,163                               0                        (0)                    13,163     equipment, rights of use
                                                                                                                                                                                           assets
                         Aset hak guna                                299,428                          2,714                   ( 34,705 )                   267,437         Right of use assets
                         Bangunan, dalam                                                                                                                                  Building, assets under
                                                                        41,222                            214                         (0)                    41,436
                         penyelesaian                                                                                                                                                construction
                         Aset dalam penyelesaian                        41,222                            214                         (0)                    41,436 Assets under construction
                         Aset tetap                                                                                                                                        Property, plant, and
                                                                    4,686,955                       132,296                  ( 152,570 )                  4,666,681
                                                                                                                                                                                      equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                      Building and leasehold             Carrying amount,
                                                                      550,550                         33,560                     ( 4,660 )                  579,450
                         dimiliki langsung                                                                                                                          improvement, directly owned      accumulated depreciation
                         Perabot dan peralatan                                                                                                                               Furniture and office
                                                                      591,381                         27,237                       ( 690 )                  617,928
                         kantor, dimiliki langsung                                                                                                                    equipment, directly owned
                         Kendaraan bermotor, dimiliki                                                                                                                     Motor vehicle, directly
                                                                        21,866                         2,249                     ( 2,202 )                   21,913
                         langsung                                                                                                                                                          owned
                         Dimiliki langsung                          1,163,797                         63,046                     ( 7,552 )                1,219,291              Directly owned
                         Bangunan, aset hak guna                       88,842                         29,480                   ( 19,584 )                    98,738 Building, right of use assets
Page 15
                  Mesin, aset hak guna          5,013      5,297    ( 9,838 )        472       Machinery, right of use
                                                                                                                 assets
                  Kendaraan bermotor, aset                                                  Motor vehicle, rights of use
                                               25,107      2,782    ( 5,521 )     22,368
                  hak guna                                                                                       assets
                  Perabot dan peralatan                                                            Furniture and office
                  kantor, aset hak guna         7,994      2,026        (0)       10,020      equipment, rights of use
                                                                                                                 assets
                  Aset hak guna               126,956     39,585   ( 34,943 )    131,598          Right of use assets
                  Aset tetap                                                                     Property, plant, and
                                             1,290,753   102,631   ( 42,495 )   1,350,889
                                                                                                            equipment
Nilai perolehan   Aset tetap                                                                     Property, plant, and      Carrying amount
                                             3,396,202                          3,315,792
                                                                                                            equipment
Page 16
[4611000] Notes to the financial statements - Property, Plant, and Equipement - Financial and Sharia Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                                       Property, plant, and equipment
                                                 Aset tetap, awal      Penambahan aset          Pengurangan aset        Reklasifikasi aset           Revaluasi aset        Aset tetap, akhir
                                                     periode                tetap                    tetap                     tetap                      tetap                periode
                                                Property, plant, and                                                    Reclassifications of         Revaluation of       Property, plant, and
                                                                       Addition in property,   Disposals in property,
                                                    equipment,                                                          property, plant, and       property, plant, and     equipment, end
                                                                       plant, and equipment    plant, and equipment
                                                 beginning period                                                           equipment                  equipment                period
Nilai perolehan, kotor Tanah, dimiliki                                                                                                                                                           Land, directly owned   Carrying amount,
                                                        2,377,779                  12,826                ( 34,590 )                                           77,837              2,433,852
                       langsung                                                                                                                                                                                                    gross
                       Bangunan dan                                                                                                                                                         Building and leasehold
                       fasilitasnya, dimiliki           1,150,212                  15,838                 ( 3,801 )                      845                                      1,163,094  improvement, directly
                       langsung                                                                                                                                                                              owned
                       Perabot dan peralatan                                                                                                                                                   Furniture and office
                       kantor, dimiliki                   705,334                  22,677                 ( 6,748 )                   1,276                                         722,539     equipment, directly
                       langsung                                                                                                                                                                              owned
                       Kendaraan bermotor,                                                                                                                                                   Motor vehicle, directly
                                                            28,969                   1,394                ( 3,543 )                                                                  26,820
                       dimiliki langsung                                                                                                                                                                     owned
                       Dimiliki langsung                4,262,294                  52,735                ( 48,682 )                   2,121                   77,837              4,346,305        Directly owned
                       Bangunan, aset hak                                                                                                                                                     Building, right of use
                                                          329,919                  48,881              ( 146,862 )                                                                  231,938
                       guna                                                                                                                                                                                  assets
                       Mesin, aset hak guna                                                                                                                                                 Machinery, right of use
                                                            99,562                 32,286              ( 121,544 )                                                                   10,304
                                                                                                                                                                                                             assets
                      Kendaraan bermotor,                                                                                                                                                   Motor vehicle, rights of
                                                            59,936                     563               ( 16,476 )                                                                  44,023
                      aset hak guna                                                                                                                                                                      use assets
                      Perabot dan peralatan                                                                                                                                                    Furniture and office
                      kantor, aset hak guna                 13,637                         0                 ( 474 )                                                                 13,163    equipment, rights of
                                                                                                                                                                                                         use assets
                      Aset hak guna                       503,054                  81,730              ( 285,356 )                                                                  299,428   Right of use assets
                      Bangunan, dalam                                                                                                                                                       Building, assets under
                                                            43,428                   4,485                ( 4,570 )                ( 2,121 )                                         41,222
                      penyelesaian                                                                                                                                                                     construction
                      Aset dalam                                                                                                                                                                     Assets under
                                                            43,428                   4,485                ( 4,570 )                ( 2,121 )                                         41,222
                      penyelesaian                                                                                                                                                                   construction
                      Aset tetap                                                                                                                                                             Property, plant, and
                                                        4,808,776                 138,950              ( 338,608 )                             0              77,837              4,686,955
                                                                                                                                                                                                        equipment
Akumulasi depresiasi Bangunan dan                                                                                                                                                           Building and leasehold      Carrying amount,
                     fasilitasnya, dimiliki               488,435                  77,261                ( 15,146 )                                                                 550,550 improvement, directly           accumulated
                     langsung                                                                                                                                                                                owned           depreciation
Page 17
                  Perabot dan peralatan                                                    Furniture and office
                  kantor, dimiliki         538,059     57,637     ( 4,315 )    591,381      equipment, directly
                  langsung                                                                               owned
                  Kendaraan bermotor,                                                    Motor vehicle, directly
                                            21,340      3,390     ( 2,864 )      21,866
                  dimiliki langsung                                                                      owned
                  Dimiliki langsung       1,047,834   138,288    ( 22,325 )   1,163,797        Directly owned
                  Bangunan, aset hak                                                      Building, right of use
                                           172,732     62,436   ( 146,326 )      88,842
                  guna                                                                                   assets
                  Mesin, aset hak guna                                                  Machinery, right of use
                                            56,178     25,972    ( 77,137 )       5,013
                                                                                                         assets
                  Kendaraan bermotor,                                                   Motor vehicle, rights of
                                            30,381     11,420    ( 16,694 )      25,107
                  aset hak guna                                                                      use assets
                  Perabot dan peralatan                                                    Furniture and office
                  kantor, aset hak guna      4,321      4,147       ( 474 )       7,994    equipment, rights of
                                                                                                     use assets
                  Aset hak guna            263,612    103,975   ( 240,631 )     126,956   Right of use assets
                  Aset tetap                                                             Property, plant, and
                                          1,311,446   242,263   ( 262,956 )   1,290,753
                                                                                                    equipment
Nilai perolehan   Aset tetap                                                             Property, plant, and      Carrying amount
                                          3,497,330                           3,396,202
                                                                                                    equipment
Page 18
[4611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - Financial and Sharia Industry

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