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Increase Decrease Asset and Liabilities 2024.pdf

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Page 1
                                                    December       December 31,           %
                    ASSETS                                                                         Note
                                                     31, 2024          2023           Incr/(Dec)
Cash on hand and in banks                               668.876         780.815
Premium receivables                                      68.495          48.592           40,96%    A
Investment receivables                                  167.949         157.775
Reinsurance assets                                       68.721          59.745
Other receivables                                        32.870          22.416           46,64%    B
Prepaid expenses                                        136.191         141.677
Investments                                          12.918.870      13.202.709
Policy loans                                              2.607           2.452
Fixed assets, net                                       168.809         155.457
Right use of assets                                       7.904          16.360           51,69%    C
Other assets                                            350.134         365.958
TOTAL ASSETS                                        14.591.426       14.953.956


The explanation of increase/decrease of asset as of December 31, 2024:

Note                                            Explanation
A      Increase in premium receivable mainly caused by significant increase of health product.


B      Increase in other receivable mainly caused by significant increase of management fee for unit link
       product.
C      Decrease in right use of assets due to closure of 5 rent offices (2024 vs 2023).
Page 2
                                                    December     December 31,       %
             LIABILITIES AND EQUITY                                                          Note
                                                     31, 2024        2023       Incr/(Dec)
LIABILITIES
Due to reinsurers                                       72.509         51.227    41,54%       D
Commissions payable                                     99.522         76.227    30,56%       E
Accrued expenses                                       112.720         93.919
Employee benefits liability                             26.110         18.301     42,67%      F
Lease liabilities                                        6.876         14.696    -53,21%      G
Taxes payable                                            4.659          8.678
Deferred tax liabilities                                28.907         36.765    -21,37%      H
Other liabilities                                      240.097        299.805    -19,92%      I
Unearned Ujrah                                          55.419         57.642
Liabilities to policy holders:
     Liability for future policy benefits            1.918.519      2.300.729
     Liability for unit link                         3.283.190      3.559.673
     Unearned premiums                                 275.435        180.102    52,93%       J
     Estimated claims liability                        302.319        264.937
     Claims payable                                     43.924         53.140
     Policyholders' deposits                           281.463        205.749    36,80%       K
Total liabilities to policyholders                   6.104.850      6.564.330
TOTAL LIABILITIES                                    6.751.669      7.221.590


PARTICIPANTS' FUND                                     184,595        240.831

EQUITY
Share Capital
Share capital - Rp100 (full amount) par value per
share of December 31, 2020
Authorized, issued and fully paid - 2,100,000,000
(full amount) shares as of December 31,2020            210.000        210.000
Additional paid-in capital                           6.842.500      6.842.500
Unrealize gain on changes in fair value of
securities at fair value through other
comprehensive income - net                              62.407        191.502
Allowance for impairment losses on securities
measured at fair value through other
comprehensive income                                     2.867          2.280
Revaluation surplus on land and buildings - net        118.229        107.257
Retained earning                                       419.159        137.996
TOTAL EQUITY                                         7.655.162      7.491.535
TOTAL LIABILITIES, PARTICIPANTS' FUND AND
EQUITY                                              14.591.426     14.953.956
Page 3
The explanation of increase/decrease of liabilities as of December
31, 2024:

Note                                                 Explanation
D    The significant increase in Due to reinsurers by health product and recovery claim for credit life
     product.
E    Increase in commissions payable mainly caused by significant increase of individual product.
F    The significant decrease Employee Benefit liability from increase in fair value of plan assets and post-
     employment benefits.
G    Decrease in lease liabilities due to closure of 5 rent offices.
H    Decrease in unrealize gain on the changes in fair value of marketable securities.
I    The significant decrease in other liabilities due to reversal the allowance of litigation liabilities and
     accrual investment payable for stock.
J      Increase in UPR mainly caused by significant increase of health product during 2024.
K      Increase in Policyholders' deposits due to deposit premium in advance.

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