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Page 1
GREEN
PERPETUAL NOTES
REPORT




March 2025
Page 2
                                                                        Green Perpetual Notes Report



Disclaimer
This report is prepared by PT Indonesia Infrastructure Finance (“IIF” or the “Company”) exclusively for IIF
Green Perpetual Notes Investors and as a compliance to the IIF Green Framework (2023). The report has
been prepared on the basis of information that is believed to be correct at the time the report was
prepared. The report involves prospective risks, uncertainties, and may cause actual developments to
differ materially from those reported. IIF makes no express or implied warranty as to the accuracy or
completeness of any such information.

Neither the Company nor any of their directors, employees or representatives are to have any liability
(including liability to any person by reason of negligence or negligent mis-statement) from any statement,
opinion, information or matter (express or implied) arising out of, contained in or derived from or any
omission from the report, except liability under statute that cannot be excluded.




To provide comments, request a print copy of this report, or obtain additional information about IIF's Green
Perpetual Notes Report, please contact:


Sustainability Council
PT Indonesia Infrastructure Finance
Prosperity Tower Floor 53rd–55th
Lot 28, Sudirman Central Business District (SCBD)
Jl. Jend. Sudirman Kav. 52-53, Jakarta 12190, Indonesia
Tel: (62-21) 5082 6600
Fax: (62-21) 5082 6601
E-mail: Sustainability_Council@iif.co.id




                                                                   2 | PT Indonesia Infrastructure Finance
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Green Perpetual Notes Report




                               Introduction

                               Summary of IIF’s Green
                                Perpetual Notes Framework


                               The Issuance

                               Allocation Report

                               Project Impact Highlights

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                                                                         Green Perpetual Notes Report



Introduction
The achievement of Net Zero Emissions (NZE) and Sustainable Development Goals (SDGs) on a global
scale heavily depends on the active participation of the financial sector, which plays a crucial role in
mobilizing capital, funding green initiatives, and integrating sustainability principles into investment and
lending decisions to drive long-term environmental and social impact. As a catalyst for sustainable
infrastructure financing in Indonesia, IIF actively supports this transition by providing financial solutions,
promoting ESG-aligned investments, and ensuring that infrastructure projects adhere to international
social and environmental standards, contributing to a more sustainable and resilient economy.

Nowadays, a strong commitment to sustainability is essential for conducting responsible business
practices. Since its establishment 15 years ago, IIF has embedded sustainability principles into its
operations by applying Social and Environmental (S&E) Principles in every infrastructure project it
finances. These principles have become the foundation of IIF’s values and strengths, reinforcing its role
in supporting sustainable infrastructure development, promoting environmentally conscious initiatives,
and enhancing the long-term value of infrastructure projects.

By upholding S&E Principles, IIF not only ensures compliance with applicable regulations but also aspires
to be a leader in responsible infrastructure financing. The Company conducts comprehensive evaluations
for every financed project, ensuring that environmental and social factors are carefully assessed at every
stage of development. Beyond alignment with S&E Principles, IIF also measures each project's impact
and contribution to the Sustainable Development Goals (SDGs).

As the cornerstone of the Company's sustainability initiatives, IIF develops an annual Sustainable Finance
Action Plan (Rencana Aksi Keuangan Berkelanjutan or RAKB), which is submitted to the Financial Services
Authority (OJK). The RAKB outlines IIF’s sustainability values, strategies, commitments, implementation
measures, and future objectives.

IIF’s approach is guided by the IIF Sustainable Framework, which serves as the foundation for its strategy,
planning, and targets. This framework is built on three key pillars: sustainable operations, sustainable
business, and sustainable impact—each of which translates into tangible initiatives and policies. These
pillars are embedded into IIF’s core business and operations, ensuring the development of sustainable
infrastructure that delivers long-term value and broad benefits for all stakeholders, both now and in the
future. With sustainability at its core, IIF is committed to reducing its carbon footprint, preserving natural
resources, and empowering local communities through the infrastructure projects it supports.




                                                                     4 | PT Indonesia Infrastructure Finance
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Green Perpetual Notes Report



     01 Summary of IIF’s Green Perpetual Notes Framework
     IIF Green Perpetual Notes (“The Green Perpetual Notes”) are a thematic instrument where the proceed is
     to be used to finance sustainable infrastructure projects based on the principles of Environmental
     Business Activities (Kegiatan Usaha Berbasis Lingkungan or KUBL) as stipulated in the IIF’s Green
     Framework (“The Framework”).

     IIF’s Green Framework

     IIF’s Green Framework was established in October 2023 adhering to the OJK Regulation (POJK) No.
     18/2023 regarding the Issuance for Debt Securities and Sukuk Based on Sustainability Principles. In
     addition, the framework also aligns with the International Capital Markets Association (ICMA) Green Bond
     Principles (2018); Sustainability Bond Guidelines (2018); and the ASEAN Capital Markets Forum ASEAN
     Green, Social, and Sustainability Bond Standards (2018).

     This framework is structured in accordance with the 4 (four) key components as required under POJK No.
     18/2023 (Chapter II, Article 5, Paragraph 1), as well as the ICMA Principles and ASEAN Standards, which
     include: (1) Use of Proceeds, (2) Project Evaluation and Selection Process, (3) Fund Management, and (4)
     Reporting.

     IIF has engaged SDGs Hub UI to provide a Second Party Opinion (SPO) on the framework. The evaluation
     covers the use of proceeds, project evaluation and selection, fund management, and impact reporting,
     while also identifying potential risks and hidden issues within the framework. Based on this assessment,
     SDGs Hub UI has classified the framework as Sustainable.

     Use of Proceed

     The proceeds from this issuance are exclusively allocated to finance sustainable infrastructure projects
     in accordance with the principles of KUBL, as outlined below:




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                                                                       Green Perpetual Notes Report


Project Evaluation and Selection Process

IIF has a standardized evaluation and project selection process for all financed projects. Each project is
assessed based on commercial feasibility as well as environmental and social risks. Units responsible for
Social & Environmental, Finance, Investment, Risk, and Legal aspects conduct in-depth reviews, project
approval assessments, and technical monitoring to manage social and environmental risks and oversee
mitigation efforts throughout the project lifecycle.

In addition to the mechanism described above, projects to be financed through the proceeds of the Green
Perpetual Notes issuance must meet the eligibility criteria outlined in KUBL and will undergo the following
assessment procedures:




To strengthen the commitment to perform Sustainable Financing, on October 2024, IIF strengthened the
Sustainable Finance Working Group into a Sustainability Council (SC) with an expanded mandate to
become a special work unit in charge of formulating strategies and perform IIF’s initiatives to improve
ESG principles implementation as well as support the contributions towards sustainable development.
Hence, moving forward, all projects will be evaluated by the SC prior to the utilization of proceeds from
the Green Perpetual Notes. This change will also be incorporated into the updated version of IIF’s Green
Framework.




                                                                   6 | PT Indonesia Infrastructure Finance
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Green Perpetual Notes Report



     Management of Proceeds




     Reporting

     IIF will publish an allocation report annually until the proceeds are fully allocated or should material
     changes be required to past allocation reports. This allocation reports will consist of all relevant
     information, and be uploaded to IIF’s official portal, as follows:

     •    Key information related to the Framework, including project selection and eligibility criteria;
     •    An independent second-party opinion on the Framework and selected projects; and
     •    A summary of the project portfolio, which includes a brief project description, S&E categorization, and
          key documents related to the fulfillment of S&E principles for the respective projects.

     In addition, where relevant and possible, IIF will report on the environmental and/or social impacts of the
     eligible assets financed from the Green Perpetual Notes which cover the following information:

     a. Total funds raised;
     b. List of projects funded through the issuance of Green Bonds;
     c.   Brief descriptions of the financed projects;
     d. Allocated funds for each project;
     e.   Composition of new financing vs refinancing; and
     f.   Expected environmental and/or social impacts of the projects, using relevant indicators.




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                                                                         Green Perpetual Notes Report



02 The Issuance
The purpose of the issuance of IIF’s Green Perpetual Notes is to strengthen IIF’s equity, diversified funding
sources, and improved maturity profile. This issuance is the first publicly offered issuance of Perpetual
Notes in Indonesia for Professional Investors (including retail investors) and the first domestically issued
Perpetual Notes labeled Green in the country. IIF received an effective statement for the issuance of the
Green Perpetual Notes from OJK on 29 December 2023, which is why the issuance is labeled as 2023. The
Green Perpetual Notes were subsequently listed on the Indonesia Stock Exchange (IDX) on 10 January
2024. The Green Perpetual Note’s rating is 2 (two) notches below the corporate rating, reflecting the
Perpetual Note’s junior status given its classification as additional equity with the characteristic of
complete discretion in coupon payment deferral.

This issuance has allowed IIF to receive several prestigious accolades, including:

•   Best Innovative Deal of the Year in Asian Banking & Finance Award 2024, organized by Asian Banking
    & Finance.
•   Sustainability Bond of the Year in Asian Banking & Finance Award 2024, organized by Asian Banking
    & Finance.
•   Best ESG Service Provider in Corporate Treasurer Award 2024, organized by Haymarket Media.


Structure Summary




                                                                    8 | PT Indonesia Infrastructure Finance
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Green Perpetual Notes Report




     Primary Characteristic

                            Repayment of Perpetual Notes

                            IIF has the option to redeem the principal amount at the end of the 5th year or on
                            each anniversary of the issuance. The redemption shall be made without any
                            penalties or additional charges.


                            Step-up Rate

                            If IIF does not exercise the call option (at the end of the 5 th year or on each
                            anniversary of the issuance), then there will be a step-up rate of 4.00%.



                            Discretion to Exercise the Call Option

                            IIF maintains full discretion to execute the Call Option on the Perpetual Notes even
                            if an Event of Default occurs.



                            Coupon Payment Mechanism

                            There is a dividend pusher and dividend stopper feature.




      Notes Holder Composition

      IIF Green Perpetual Notes have attracted significant
      interest from a diverse range of market participants.
      Demand for these innovative financial instruments is
      distributed across multiple sectors, highlighting their
      widespread appeal and growing relevance within the
      corporate landscape.

      Corporate entities lead the demand for IIF Green Perpetual
      Notes, accounting for 47.7% of the market, reflecting their
      commitment to sustainable finance and strategic capital
      deployment. Asset Management (32.8%) and Insurance
      (13.4%) sectors also play a significant role in driving
      demand. Beyond institutional investors, Pension Funds,
      Yayasan (Foundations), and retail investors contribute to
      the remaining market share, highlighting the broad appeal
      and inclusivity of the Green Perpetual Notes as an
      investment instrument.



                                                                      9 | PT Indonesia Infrastructure Finance
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                                                                             Green Perpetual Notes Report



03 Allocation Report
As of 31 March 2025, IIF has allocated 60.51% of the proceeds of IIF Green Perpetual Notes 2023
issuance.




                                            Unallocated
                                              39.49%
                                                            Allocated
                                                             60.51%




The allocation details can be seen as follows:

                                                                             Data as of 31 March 2025 (in IDR Billion)

                                                             Financing/           Amount            Alignment to
 No         Eligible Category         Total Facility
                                                            Refinancing          Allocated              SDGs

  1     Renewable Energy -               250.00             Refinancing            199.30
        Biomass Power Plant
        Project in Aceh




Unallocated Proceed

Any unallocated proceeds from the issuance of IIF Green Perpetual Notes may be temporarily invested in
instruments that prioritize security and liquidity. Additionally, these placements should generate a
reasonable financial return for IIF, such as through government bonds, savings accounts or time deposits
under IIF’s name. The Company aims to fully allocate the fund by January 2026 as required in the
Framework.

In accordance with POJK No. 30/POJK/04/2015 regarding the Realization of Fund Utilization from Public
Offering Report, below is the realization report of the unallocated proceed of IIF Green Perpetual Notes
(net of issuance cost):

                                                                             Data as of 31 March 2025 (in IDR Billion)

                                                                                                     Affiliation
 No          Amount             Interest Rate             Placement                Tenor
                                                                                                       Status

  1          IDR 100.00            6.875%          Gov Bonds IDR - FR101           5 years          Not Affiliated

  2          IDR 30.01             6.750%          Gov Bonds IDR - FR103          10 years          Not Affiliated




                                                                        10 | PT Indonesia Infrastructure Finance
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     Brief Descriptions of the Financed Projects

                                           As the leading producer of palm oil worldwide, Indonesia has
                                           immense potential to maximize the use of palm fruit waste or
                                           known as Empty Fruit Bunch (EFB) as a source of energy. In line
                                           with efforts to stimulate the use of renewable energy to replace a
                                           portion of the fossil fuels used in power generation, the proceeds
                                           from the issuance of the IIF Green Perpetual Notes have been
                                           allocated to support the construction of a Biomass Power Plant
                                           project in Tanjung Seumantoh, Aceh, Sumatra. This Biomass
                                           Power Plant is planned to have a capacity of approximately 12 MW,
     utilizing EFB waste from the Palm Oil Mill (Pabrik Kelapa Sawit or PKS) at Tanjung Seumantoh with the
     estimated project cost of USD 26,306,338 (eq. IDR434,054,577,000 using 1USD = IDR16,500).

     The construction of this biomass power plant is a significant step towards reducing the carbon footprint
     and utilizing waste. By converting EFB into energy, the project aims to mitigate the environmental impact
     associated with palm oil production. Additionally, the power plant will stimulate the growth of the local
     economy through the generation of renewable electrical energy and will open up new job opportunities,
     fostering economic development in the region. The Tanjung Seumantoh Biomass Power Plant project
     exemplifies how renewable energy initiatives can contribute to both environmental sustainability and
     economic progress, leveraging Indonesia's abundant natural resources.

     The project falls into Category B project (medium level of S&E Risk) according to IIF Social and
     Environmental Due Diligence (“SEDD”) against IIF Social and Environmental Principle (SEP)1. The project
     presents a limited adverse impact on the S&E aspects. The S&E issues found in the project related to IIF
     SEP 1, 2, 3, and 4 are considered manageable (or can be mitigated) to avoid or reduce the impact as long
     as the project is committed and willing to develop and implement the social and environmental
     management plan.




     1
         IIF’s S&E Principles – IIF


                                                                     11 | PT Indonesia Infrastructure Finance
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                                                                             Green Perpetual Notes Report



04 Project Impact Highlights


Estimated Impact/Benefits2 of the Biomass Power Plant Project in Aceh:


        Renewable Energy

                            The project is expected to achieve renewable energy generation of up to

                            105,120 MWh per year, contributing significantly to clean energy
                            supply. This output supports thousands of households annually, reduces
                            reliance
                            reliance on fossil fuels, and advances sustainability and emissions reduction
                            goals.

                                                                                    GHG Emissions


    The project has a substantial environmental impact, with anticipated avoided

    Greenhouse Gas (GHG) emissions of up to      88,300.8 tons of CO₂-
    eq per year. By offsetting these emissions, the project contributes to climate
    change mitigation
    climate change mitigation efforts, supports national and international
    decarbonization targets, and promotes a transition toward a low-carbon
    economy.

       Electricity Provision


                            Through this project, electricity is estimated provide to up to       12,000
                            households, improving access to reliable energy, enhancing daily living
                           conditions,
                           condition   and
                                     and supporting local economic and social development.




2
 The calculation is based on IIF Internal assumption. The estimated avoided GHG emission is calculated by using IPCC
Method, where the BAU is assumed using GHG emission of coal and subtracted by the GHG Emission of the Renewable
Energy itself, using Emission Factor (EF) from Ministry of Energy and Mineral Resources (2019).


                                                                       12 | PT Indonesia Infrastructure Finance
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Green Perpetual Notes Report



     05 Appendix
     Estimated Impact/Benefits of the Biomass Power Plant Project in Aceh:

      Eligible Categories     Type of Projects             Data Assumption
      Renewable Energy        Biomass Power Plant          The project is still in the construction Phase.
                                                           The calculation for estimated GHG emission
                                                           avoided is using assumption from:
                                                               • Estimated Annual Net Power Supply to
                                                                  the Grid: 105,120 MWh
                                                               • CO₂ Emission Factor: 0.84 tCO₂/MWh
                                                                  for biomass power plants in the
                                                                  Sumatera Grid (Source: Kementerian
                                                                  ESDM, 2019. Faktor Emisi Sistem
                                                                  Ketenagalistrikan)




                                                                  13 | PT Indonesia Infrastructure Finance
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                                                               Green Perpetual Notes Report




PT Indonesia Infrastructure Finance
Prosperity Tower Floor 53rd–55th
Lot 28, Sudirman Central Business District (SCBD)
Jl. Jend. Sudirman Kav. 52-53, Jakarta 12190, Indonesia
Tel: (62-21) 5082 6600
Fax: (62-21) 5082 6601




                                                          14 | PT Indonesia Infrastructure Finance

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